Agenda packet — Rocklin City Council, March 14, 2023 (part 2 of 3)

Reso. 2023-

EXHIBIT D
CERTIFICATE OF COMPLIANCE WITH LABOR CODE § 3700
[Labor Code § 1861]
I am aware of the provisions of Section 3700 of the Labor Code which require every employer to be insured against liability for workers’ compensation or to undertake self-insurance in accordance with the provisions of that code, and I will comply with such provisions before commencing the performance of the work of this contract.

CONTRACTORS
By:

Joel Bamford, CEO
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EXHIBIT E

LABOR COMPLIANCE

1. PREVAILING WAGE
A. The Work contemplated herein constitutes a public work within the meaning of Labor Code sections 1720 and 1771. It shall be mandatory upon the Contractor and upon any Subcontractor, to pay not less than the said specified prevailing rates of wages to all workers employed by them under the Contract in accordance with Labor Code section 1774. The Director of the Department of Industrial Relations ("DIR") of the State of California has determined the general prevailing rate of wages of per diem wages in the locality in which the work is to be performed for each craft or type of worker needed to execute the Contract. The Contractor acknowledges that it has examined the prevailing rate of per diem wages as established by the DIR. Copies of the current schedules for prevailing wages are on file at City Hall, and the contents of those schedules are incorporated herein as if set forth in full. The Contractor shall post a copy of the applicable prevailing wage determinations at each job site, along with any other work place posters required by law.

B. The City will not recognize any claims for additional compensation because of the payment of prevailing wages. The possibility of wage increases is one of the elements to be considered by the Contractor in determining its proposal, and will not under any circumstances be considered as the basis of a claim against the City.

C. By executing this Contract Contractor warrants that it has registered with the Department of Industrial Relations in accordance with Labor Code section 1725.5.

2. PREVAILING WAGE RECORDS
A. The Contractor and each subcontractor shall keep an accurate payroll record which shows the name, address, social security number, correct work classification (in accordance with the wage decision), both straight and overtime worked each day and week, and hourly rate of pay, gross wages earned, deductions made and net wages paid to each journeyman, apprentice, worker or other employee paid by the Contractor /subcontractor in connection with the Work. These payroll records shall be certified and shall be made available at Contractor's principal office. These records shall be maintained during the course of the Work.

The Contractor and all subcontractors shall make the certified payroll records available for inspection by City representatives upon request and shall permit such representatives to interview employees during the work hours on the job site.

B. The City shall notify the Contractor in writing of any discrepancies or violations that are discovered during such inspections. Written notification pursuant to this Section shall include the actions that will be necessary to resolve the discrepancies and/or violations. The Contractor shall be held entirely responsible for the prompt resolution of all non-compliances with the prevailing wage laws, including those pertaining to all subcontractors and any lower-tier subcontractors. The Contractor shall forfeit as penalty to the City the amount specified by law for each calendar day or portion thereof for each worker (whether employed by the Contractor or any subcontractor) paid less than the stipulated prevailing rates for any work done under the Contract in violation of the provisions of the Labor Code and in particular, Section 1775. 198

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C. To the extent applicable, Contractor and subcontractors shall maintain and furnish to the Department of Industrial Relations ("DIR"), a certified copy of each weekly payroll (but no less often than monthly), with a statement of compliance signed under penalty of perjury. Such certified payroll reports shall be transmitted electronically to the DIR.

D. The City will not recognize any claims for additional compensation because of the payment of the prevailing wages. The possibility of wage increases is one of the elements to be considered by the Contractor in entering into the Contract, and will not under any circumstances, other than delays caused by the City, or the City’s agents, be considered as the basis of a claim against the City.

3. Labor Discrimination
Attention is directed to Section 1735 of the Labor Code, which reads as follows:
“No discrimination shall be made in the employment of persons upon public works because of their race, color, national origin or ancestry, physical handicap, mental condition, marital status, or sex of such person, except as provided in Section 12940 of the Government Code, and every General Contractor for public works violating this section is subject to all the penalties imposed for a violation of this chapter.”
4 Eight-Hour Day Limitation
(a) In accordance with the provisions of the Labor Code, and in particular, Sections 1810 to 1815 thereof, inclusive, incorporated herein by reference, eight hours labor shall constitute a day's work, and no worker in the employ of Contractor, or any Subcontractor, doing or contracting to do any part of the work contemplated by the Contract, shall be required or permitted to work more than eight (8) hours in any one calendar day and forty (40) hours in any one calendar week in violation of those provisions; provided that subject to Labor Code Section 1815, a worker may perform work in excess of either eight (8) hours per day or forty (40) hours during any one week upon compensation for all hours worked in excess of eight (8) hours per day or forty (40) hours during any one week at not less than one and one-half times the basic rate of pay.
(b) The Contractor and each Subcontractor shall also keep an accurate record showing the names and actual hours worked of all workers employed by them in connection with the Contract. This record shall be open at all reasonable hours to the inspection of the City. It is hereby further agreed that, except as provided in (a) above, the Contractor shall forfeit as a penalty to the City the sum of twenty-five dollars ($25) for each worker employed in the performance of the Contract by the Contractor or by any of its Subcontractors for each calendar day during which such worker is required or permitted to labor more than eight (8) hours in and one calendar day and forty (40) hours in any one calendar week in violation of Sections 1810 through 1815.

5. Compliance with State Requirements for Employment of Apprentices (a) The Contractor's attention is directed to Section 1777.5 of the Labor Code.

Provisions of said Section pertaining to employment of registered apprentices are hereby incorporated by reference into this Contract. As applicable, the Contractor or any Subcontractor 199

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employed by the Contractor in the performance of this Contract shall take such actions as necessary to comply with the provisions of Section 1777. 200
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

AWARDING A CONTRACT FOR ON-CALL ABANDONED PROPERTY/DEBRIS CLEANUP SERVICES

AND AUTHORIZING THE CITY MANAGER TO EXECUTE AN AGREEMENT WITH

NORTHERN STATE CONTRACTORS
WHEREAS, during the last two (2) years the City has experienced an increase in abandoned property/debris on City owned properties especially in City owned open space; and WHEREAS, often the property and debris left behind contain hazardous materials and need to be cleaned up by City representatives who are qualified in handling those materials; and WHEREAS, a Request For Qualifications for on-call cleaning services was advertised on November 11, 2022, and November 18, 2022, with the submittal date of December 15, 2022; and WHEREAS, the City received five (5) Statements of Qualification which were evaluated with three (3) candidates ranking as highly qualified; and WHEREAS, staff recommend the City enter into agreements with the top three (3) candidates, including Northern State Contractors, for a nine-month initial term, with the option to extend the contract for two (2) additional years at the City’s discretion, for a not to exceed amount of $100,000 per contract period; and
WHEREAS, there is no additional fiscal impact as the cost of supplies and services are included in the individual department’s budget and will be charged accordingly at the time of use.

NOW, THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. A contract for On-Call Abandoned Property/Debris Cleanup Services is awarded to Northern State Contractors, and the City Manager is authorized to execute the Agreement with Northern State Contractors in substantially the form attached hereto as Exhibit “A.”
Section 2. The City Manager is authorized to extend the term of the Agreement for Services with Northern State Contractors for up to two additional one-year terms, provided funds have been allocated for the services.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:
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ABSTAIN: Councilmembers:
____________________________________
Ken Broadway, Mayor
ATTEST:
____________________________
Hope Ithurburn, City Clerk
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EXHIBIT A
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CONTRACT FOR SERVICES
THIS CONTRACT is made on __________________, 2022, by and between the CITY OF ROCKLIN a municipal corporation (“City”), and
Northern State Contractors, Inc.
1525 Fulton Ave.

Sacramento, CA 95825
916-936-5124
[email protected]
“Contractor” who mutually agree as follows:

1. SCOPE OF SERVICES
Subject to the terms and conditions set forth in this agreement, Contractor shall provide to the City the services described in the Scope of Work, Exhibit A. Contractor shall provide the services at the time, place and in the manner specified in Exhibits A and/or B. Contractor shall not be compensated for services outside the scope of Exhibit A unless prior to the commencement of the services: (a) Contractor notifies the City and City agrees the services are outside the scope of Exhibit A; (b) Contractor estimates the additional compensation required for these additional services; and (c) City after notice, approves in writing a supplemental agreement specifying the additional services and the amount of compensation therefore. City shall have no obligation whatsoever under this agreement or any supplemental agreement, unless and until the agreement or supplemental agreement is approved by the City Manager, the City Manager’s authorized designee, or by the Rocklin City Council, as required by the Rocklin Municipal Code or other local law or policy.

2. COMPENSATION
A. The City shall pay Contractor for the services rendered pursuant to this agreement at the times and in the manner set forth in the Scope of Services, Exhibit A, the Schedule for Performance, Exhibit B, and in accordance with the Schedule of Fees in Exhibit C, but in no event shall the total compensation exceed the total sum of One Hundred Thousand Dollars ($100,000). The payments specified in Exhibits A and/or B shall be the only payments to be made to Contractor for the services rendered pursuant to this Agreement unless pursuant to Section 1, above, City approves additional compensation for additional services.

B. Contractor shall furnish City with invoices for all expenses as well as for all materials authorized by this Contract. The invoices shall be submitted with the other billings.

Reimbursable expenses shall be limited to actual expenditures of Contractor for expenses that are necessary for the proper completion of the services and shall only be payable if specifically authorized in advance by City.

C. Contractor shall submit all billings/invoices for services to City in the manner specified in Exhibit B. Contractor’s fees shall be as specified in the Scope of Work, Exhibit A or 204
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the Schedule of Fees as set forth in Exhibit C. All invoices submitted by Contractor shall contain the following information:
(1) Job/project name or description;
(2) City’s current purchase order and/or work order number (if applicable); (3) Contractor’s invoice number;
(4) Date of invoice issuance;
(5) Description of services billed under invoice, including the description of tasks performed and the corresponding rate charged for the completion of that task; (6) Amount of invoice, itemizing all authorized reimbursable expenses; and (7) Total billed to date under agreement.

D. City shall make payment to Contractor net 30 days from receipt of an acceptable invoice. If Contractor’s performance is not in conformity with the Scope of Work, Exhibit A, or the Schedule of Performance, Exhibit B, or the provisions set forth above, payments may be delayed or denied, unless the Contractor’s failure to perform is a documented result of the City’s failure to conform with the Schedule of Performance, or if the Schedule of Performance is extended pursuant to Section 4. City shall not be responsible for delays in payment to Contractor resulting from Contractor’s failure to comply with the invoice format described above, or as set forth in the Schedule of Performance.

E. During performance of the agreement and for a period of three (3) years after completing all services, Contractor shall maintain all accounting and financial records related to this Agreement, including but not limited to records of Contractor’s costs for all services performed under this agreement and records of Contractor’s reimbursable expenses, in accordance with generally accepted accounting practices, and shall keep and make the records available for inspection and audit by representatives of the City upon reasonable written notice.

F. Contractor shall pay when and as due, any and all taxes incurred as a result of Contractor’s compensation hereunder, including estimated taxes, and shall provide City with proof of payment upon request. Contractor hereby agrees to indemnify City for any claims, losses, costs, fees, liabilities, damages or injuries suffered by City arising out of Contractor’s breach of this section.

3. FACILITIES AND EQUIPMENT
Contractor shall at its sole cost and expense, furnish all facilities and equipment that may be required for Contractor to perform services pursuant to this agreement. City shall furnish to Contractor, only the facilities and equipment listed in Exhibit A (if any) according to any terms and conditions set forth in Exhibit A.

4. TERM OF CONTRACT
A. This agreement shall become effective on April 1, 2023, and shall continue in effect for nine months, unless sooner terminated as provided herein.

B. The services of Contractor are to commence upon execution of this Contract by the City, and shall be undertaken and completed in accordance with the Schedule of Performance attached hereto and incorporated herein by this reference as Exhibit B. 205
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5. SUSPENSION/TERMINATION:

A. City shall have the right at any time to temporarily suspend Contractor’s performance hereunder, in whole or in part, by giving written notice of suspension to Contractor. If City gives such notice, Contractor shall immediately suspend its activities under this agreement.

B. This Contract may be terminated by either party, provided that the other party is given not less than 60 calendar days’ written notice (delivered by certified mail, return receipt requested) of intent to terminate. If the agreement is terminated by the City:
i. Contractor shall immediately cease rendering services pursuant to this agreement; ii. Contractor shall, not later than five days after such notice of termination, deliver to City copies of all information prepared pursuant to this agreement; iii. City shall pay Contractor the reasonable value of services rendered by Contractor prior to termination; provided however, City shall not in any manner be liable for lost profits that might have been made by Contractor had the agreement not been terminated or had Contractor completed the services required by this agreement.

Contractor shall furnish to City such financial information as in the judgment of the City is necessary for City to determine the reasonable value of the services rendered by Contractor. The foregoing is cumulative and does not affect any right or remedy that city may have in law or equity.

C. Notwithstanding any provisions of this Contract, Contractor shall not be relieved of liability to the City for damages sustained by the City by virtue of any breach of this Contract by Contractor, and the City may withhold any payments due to Contractor until such time as the exact amount of damages, if any, due the City from Contractor is determined.

6. INDEPENDENT CONTRACTOR
Contractor enters into this Contract as an independent contractor and not as an employee or agent of the City. Contractor shall have no power or authority by this Contract to act on behalf of City in any capacity whatsoever as an agent, or to bind the City in any respect or to any obligations whatsoever. Nothing in this Contract shall be construed to be inconsistent with this relationship or status. All employees, agents, contractors or subcontractors hired or retained by the Contractor are employees, agents, contractors or subcontractors of the Contractor and not of the City. The City shall not be obligated in any way to pay any wage claims or other claims made against Contractor by any such employees, agents, contractors or subcontractors, or any other person resulting from performance of this agreement.

7. AMENDMENTS, CHANGES OR MODIFICATIONS
Amendments, changes or modifications in the terms of this Contract may be made at any time by mutual written agreement between the parties hereto and shall be signed by the persons authorized to bind the parties hereto.

8. EXTENSIONS OF TIME
Contractor may, for good cause, request extensions of time to perform the services required hereunder. Such extensions shall be authorized in advance by the City in writing and 206
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shall be incorporated in written amendments to this Contract or the attached Work Program in the manner provided in Section 7.

9. PROPERTY OF CITY
It is mutually agreed that all materials prepared by the Contractor under this Contract shall become the property of the City, and the Contractor shall have no property right therein whatsoever. Immediately upon termination, the City shall be entitled to, and the Contractor shall deliver to the City, all data, drawings, specifications, reports, estimates, summaries and other such materials as may have been prepared or accumulated to date by the Contractor in performing this Contract which is not Contractor’s privileged information, as defined by law, or Contractor’s personnel information, along with all other property belonging exclusively to the City which is in the Contractor’s possession.

10. COMPLIANCE WITH ALL LAWS:

Contractor shall keep itself fully informed of, shall observe and comply with, and shall cause any and all persons, firms or corporations employed by it or under its control to observe and comply with, all applicable laws, ordinances, and codes of federal, State and local governments, which in any manner affect those engaged or employed on the work described by this Contract or the materials used or which in any way affect the conduct of the work, and shall commit no trespass on any public or private property in performing any of the work authorized by this Contract.

For all leases and purchases of materials, equipment, supplies or other tangible personal property used to perform the agreement and shipped from outside California, the Contractor and any subcontractors leasing or purchasing such materials, equipment, supplies or other tangible personal property shall obtain a Use Tax Direct Payment Permit or Seller’s Permit from the California State Board of Equalization, in accordance with the applicable SBE criteria and requirements. This provision applies in all instances unless prohibited by the funding source for the agreement.

FOR WORK SUBJECT TO PREVAILING WAGES. The work contemplated under this Contract is a public work for the purposes of Labor Code section 1720, and is subject to the payment of prevailing wages. Accordingly, Contractor shall comply with the provisions of Exhibit "E".

11. WARRANTIES AND RESPONSIBILITIES - CONTRACTOR
A. Contractor agrees and represents that it is qualified to properly provide the services set forth in Exhibit “A” in a manner which is consistent with the generally accepted standards of Contractor’s profession.

B. Contractor is duly licensed, qualified and experienced to perform the services set forth in the Scope of Services, Exhibit A. Contractor represents and warrants that Contractor has all licenses, permits, qualifications and approvals of whatsoever nature that are legally required for Contractor to practice its profession or provide any services under this agreement. Contractor represents and warrants that Contractor shall, at its sole cost and expense, keep in effect or obtain at all times during the term of this agreement, any licenses, permits and approvals that are legally required for Contractor to practice its profession or provide such services. If Contractor is an out of state corporation, Contractor further warrants and represents that it possesses a valid 207
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certification of qualification to transact business in the State of California issued by the California Secretary of State.

C. Contractor shall perform all services required pursuant to this agreement in the manner and according to the standards currently observed by a competent practitioner of Contractor’s profession in California. Contractor shall devote such time and effort to the performance of services pursuant to this agreement as is necessary for the satisfactory and timely performance of Contractor’s obligations under this agreement. Neither party shall be considered in default of this agreement to the extent that party’s performance is prevented or delayed by any cause that is beyond the reasonable control of that party.

D. All products of whatsoever nature that Contractor delivers to City pursuant to this Agreement shall be prepared in a professional manner and conform to the standards of quality normally observed by a person currently practicing in Contractor’s profession, and shall be provided in accordance with any scope of services or schedule of performance specified in Exhibits A or B.

E. Contractor shall assign only competent personnel to perform services pursuant to this agreement. Contractor shall designate a project manager who at all times shall represent the Contractor before the City on all matters relating to this Contract. The project manager shall continue in such capacity unless and until he or she is removed at the request of the City, is no longer employed by Contractor, or is replaced with the written approval of the City, which approval shall not be unreasonably withheld. Contractor shall notify City in writing, of any other changes in Contractor’s staff assigned to perform the services required under this agreement, prior to any such performance. In the event the City desires the removal of any person assigned by Contractor to perform services pursuant to this agreement, because the City in its sole discretion, determines that such person is not performing in accordance with the standards required herein, Contractor shall remove such person immediately upon receiving notice from the City of the desire for the removal of such person.

F. Contractor agrees and represents that the work performed under this Contract shall be in accordance with applicable federal, State and local law.

G. Contractor shall provide corrective services without charge to the City for services which fail to meet the above professional and legal standards and which are reported to Contractor in writing within sixty (60) days of discovery. Should Contractor fail or refuse to perform promptly its obligations, the City may render or undertake performance thereof and the Contractor agrees it has satisfied itself by its own investigation and research regarding the conditions affecting the work to be done and labor and materials needed, and that its decision to execute this agreement is based on such independent investigation and research. Contractor shall be liable for any expenses thereby incurred.

12. SUBCONTRACTING
None of the services covered by this Contract shall be subcontracted without the prior written consent of the City, which will not be unreasonably withheld. Contractor shall be as fully responsible to the City for the negligent acts and omissions of its contractors and subcontractors, and of persons either directly or indirectly employed by them, as it is for the negligent acts and omissions of persons directly employed by Contractor.
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13. ASSIGNABILITY
Contractor shall not assign or transfer any interest in this Contract whether by assignment or novation, without the prior written consent of the City. The City has a strong interest in the qualifications and capability of the persons and entities that will fulfill the obligations imposed on Contractor under this agreement. However, claims for money due or to become due Contractor from the City under this Contract may be assigned to a financial institution, or to a trustee in bankruptcy, without such approval. Notice of any assignment or transfer whether voluntary or involuntary shall be furnished promptly to the City.

14. INTEREST IN CONTRACT
Contractor covenants that neither it, nor any of its employees, agents, contractors, or subcontractors has any interest, nor shall they acquire any interest, direct or indirect, in the subject of the Contract, nor any other interest which would conflict in any manner or degree with the performance of its services hereunder. Contractor shall make all disclosures required by the City’s conflict of interest code in accordance with the category designated by the City, unless the City Manager determines in writing that Contractor’s duties are more limited in scope than is warranted by the category designated by the City code and that a narrower disclosure category should apply. Contractor also agrees to make disclosure in compliance with the City conflict of interest code if, at any time after the execution of this Contract, City determines and notifies Contractor in writing that Contractor’s duties under this Contract warrant greater disclosure by Contractor than was originally contemplated. Contractor shall make disclosures in the time, place and manner set forth in the conflict of interest code and as directed by the City.

15. MATERIALS CONFIDENTIAL
To the extent permitted by law, all of the materials prepared or assembled by Contractor pursuant to performance of this Contract are confidential and Contractor agrees that they shall not be made available to any individual or organization without the prior written approval of the City, except by court order.

16. LIABILITY OF CONTRACTOR-NEGLIGENCE
Contractor shall be responsible for performing the work under this Contract in a manner which is consistent with the generally-accepted standards of the Contractor’s profession and shall be liable for its own negligence and the negligent acts of its employees, agents, contractors and subcontractors. The City shall have no right of control over the manner in which the work is to be done but only as to its outcome, and shall not be charged with the responsibility of preventing risk to Contractor or its employees, agents, contractors or subcontractors.

17. INDEMNITY AND LITIGATION COSTS
Contractor shall indemnify, defend, and hold harmless the City, its officers, officials, agents, and employees against all claims, damages, demands, liability, costs, losses and expenses, including without limitation court costs and reasonable attorneys’ fees, arising from Contractor's negligent acts or negligent failure to act, errors, omissions or willful misconduct incident to the performance of this Contract except such loss or damage caused by the active negligence, sole negligence, or willful misconduct of the City. The provisions of this paragraph shall survive termination or suspension of this Contract. 209
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18. CONTRACTOR TO PROVIDE INSURANCE
Contractor shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by the Contractor, its agents, representatives, or employees.

A. Minimum Scope and limit of Insurance

1. Commercial General Liability (CGL): Insurance Services Office Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury and personal & advertising injury with limits no less than $2,000,000 per occurrence. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location (ISO CG 25 03 or 25 04) or the general aggregate limit shall be twice the required occurrence limit.

2. Automobile Liability: Insurance Services Office Form Number CA 0001 covering, Code 1 (any auto), or if Contractor has no owned autos, Code 8 (hired) and 9 (non- owned), with limit no less than $1,000,000 per accident for bodily injury and property damage.

3. Workers’ Compensationinsurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease.

If the Contractor maintains broader coverage and/or higher limits than the minimums shown above, the City requires and shall be entitled to the broader coverage and/or the higher limits maintained by the contractor. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the City.

B. Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following provisions:

1. Additional Insured Status. The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of work or operations performed by or on behalf of the Contractor including materials, parts, or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Contractor’s insurance (at least as broad as ISO Form CG 20 10 11 85 or both CG 20 10, CG 20 26, CG 20 33, or CG 20 38; and CG 20 37 forms if later revisions used).

2. Primary Coverage. For any claims related to this contract, the Contractor’s insurance coverage shall be primary with coverage at least as broad as ISO CG 20 01 04 13 as respects the City, its officers, officials, employees, or volunteers, and shall be in excess of the Contractor’s insurance and shall not contribute to it.

3. Notice of Cancellation. Each insurance policy required above shall state that coverage shall not be canceled, except with notice to the City.

4. Waiver of Subrogation. Contractor hereby grants to City a waiver of any right to subrogation which any insurer of said Contractor may acquire against the City by virtue of the payment of any loss under such insurance. Contractor agrees to obtain any endorsement 210
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that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

5. Self-Insured Retentions. Self-insured retentions must be declared to and approved by the City. The City may require the Contractor to provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention. The policy language shall provide, or be endorsed to provide, that the self-insured retention may be satisfied by either the named insured or City.

6. Acceptability of Insurers. Insurance is to be placed with insurers authorized to conduct business in the state with a current A.M. Best’s rating of no less than A:VII, unless otherwise acceptable to the City.

7. Claims Made Policies. If any of the required policies provide coverage on a claims made basis:
i. The Retroactive Date must be shown and must be before the date of the contract or the beginning of contract work.
ii. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract of work.
iii. If coverage is canceled or non-renewed, and not replaced with another claims-made policy form with a Retroactive Date prior to the contract effective date, the Contractor must purchase “extended reporting” coverage for a minimum of five (5) years after completion of contract work.

8. Verification of Coverage. Contractor shall furnish the City with original Certificate of Insurance including all required amendatory endorsements (or copies of the applicable policy language effecting coverage required by this clause) and a copy of the Declarations and Endorsement Page of the CGL policy listing all policy endorsements to the City before work begins. However, failure to obtain the required documents prior to the work beginning shall not waive the Contractor’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time.

9. Subcontractors. Contractor shall require and verify that all subcontractors maintain insurance meeting all the requirements stated herein, and Contractor shall ensure that City is an additional insured on insurance required from subcontractors.

10. Special Risks or Circumstances. City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

19. GENERAL/MISCELLANEOUS PROVISIONS:

A. Contract Documents. This agreement and its exhibits shall be known as the “Contract Documents.” Terms set forth in any Contract Document shall be deemed to be 211
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incorporated in all Contract Documents as if set forth in full therein. In the event of conflict between terms contained in these Contract Documents, the more specific term shall control. If any portion of the Contract Documents shall be in conflict with any other portion, provisions contained in the Contract shall govern over conflicting provisions contained in the exhibits to the Contract. In the event of any conflict between the terms or conditions of this written agreement and any terms or conditions of any document prepared or provided by Contractor and made a part of this agreement, including without limitation any document relating to the scope of services or payment therefor, the written terms of this document shall control over those terms or conditions.

B. Non-Discrimination in Employment and Equal Employment Opportunity .

Contractor shall not engage in unlawful employment discrimination. Such unlawful employment discrimination includes, but is not limited to, employment discrimination based upon a person’s race, color, ancestry, national origin, religious creed, sex (including pregnancy, childbirth breastfeeding or related medical condition), sexual orientation, gender, gender identity, gender expression, age (over 40), disability (mental and physical), medical condition, marital status, citizenship, and military and veteran status.

C. Inspection of Records . Contractor shall maintain and make available for inspection by the City and its auditors accurate records of all of its costs, disbursements and receipts with respect to any work under this Contract. Such inspections may be made during regular office hours at any time until six (6) months after the final payments under this Contract are made to the Contractor.

D. Entire Agreement. This Contract constitutes the entire agreement between the parties relative to the services specified herein and supersedes whatever oral or written understanding they may have had prior to the execution of this agreement. No alteration or modification of this agreement shall be valid or effective unless and until such modification is evidenced by a writing signed by both parties to this Contract, by persons authorized to act on behalf of the parties. There are no understandings, agreements, conditions, representations, warranties or promises, with respect to this Contract, except those contained in or referred to in the writing.

E. Severability. If any portion of this agreement or the application thereof to any person or circumstance shall be held invalid or unenforceable, the remainder of this agreement shall not be affected thereby and shall be enforced to the greatest extent permitted by law.

F. Waiver. Neither City’s acceptance of, or payment for, any service performed by Contractor, nor any waiver by either party of any default, breach, or condition precedent, shall be construed as a waiver of any provision of this agreement, nor as a waiver of any other default, breach or condition precedent or any other right hereunder.

G. Notice. All notices that are required to be given by one party to the other under this Contract shall be in writing and shall be deemed to have been given if delivered personally or enclosed in a properly addressed envelope and deposited in a United States Post Office for delivery by registered or certified mail addressed to the parties at the following addresses:

City: City of Rocklin Public Services Department 4081 Alvis Court
Rocklin, CA 95677
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Copy to: City Attorney
City of Rocklin
3970 Rocklin Road
Rocklin, CA 95677
Email: [email protected]

Contractor: Northern State Contractors, Inc.
1525 Fulton Ave.

Sacramento, CA 95825

H. Enforcement of Agreement. This Contract shall be interpreted, governed and enforced in accordance with the laws of the State of California. Venue of any action arising out of this Contract shall be brought and maintained in Placer County California, regardless of where else venue may lie. The parties consent to jurisdiction over their persons and over the subject matter of any such litigation in such court, and consent to service of process issued by such courts.

I. Attorney’s Fees. In any action brought by either party to enforce the terms of this Contract, each party shall bear responsibility for its attorney’s fees and all costs regardless of whether one party is determined to be the prevailing party.

J. Power and Authority to Enter into Agreement . All parties to this Agreement warrant and represent that they have the power and authority to enter into this Agreement in the names, titles, and capacities herein stated and on behalf of any entities, persons, or firms represented or purported to be represented by such entity(ies), person(s), or firm(s) and that all formal requirements necessary or required by any state and/or federal law in order to enter into this Agreement have been fully complied with. Furthermore, by entering into this Agreement, Contractor hereby warrants that it shall not have breached the terms or conditions of any other contract or Agreement to which Contractor is obligated, which breach would have a material effect hereon.

K. Exhibits. All exhibits referred to herein and attached hereto, are by this reference incorporated as if set forth fully herein.

CITY OF ROCKLIN
By: __________________________
Aly Zimmermann, City Manager
213
Contract Services Agreement
Reso. No. 2023- 14
ATTEST:

By: _______________________
Hope Ithurburn, City Clerk
APPROVED AS TO FORM:

By: _______________________
Sheri Chapman, City Attorney

CONTRACTOR
By: _________________________
Miki Smith, CEO
By: _________________________
Tyler Sparks, Secretary, CFO
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Contract Services Agreement
Reso. No. 2023-

EXHIBIT A
Contractor Proposal/Scope of Work
The Scope of Work is as follows:

As directed by the City, the Contractor shall provide clean-up services for abandoned property and debris:

A . Contractor shall receive notification from the designated City representative by phone or email. Contractor shall coordinate a Site Assessment Meeting within 48 hours of initial contact by the City.

B . Contractor shall meet with the designated City representative at the job site to review volume of work anticipated and schedule clean-up work that shall occur within five (5) working days of Site Assessment Meeting (or longer if legal noticing is required).

C. Day of scheduled clean-up work:
a. Jobsites may be in heavy foliage, steep embankments, next to train tracks, by creeks and other locations requiring alertness to the environment and pre- planning to prevent injury or illness.
b. Contractor shall meet the designated City representative at the specified job site at the specified time.
c. Contractor shall work with the designated City representative or law enforcement to ensure the items have been abandoned or are subject to disposal, prior to commencing cleanup.
d. Contractor shall provide all labor, materials, tools, protective clothing, heavy machinery, equipment, vehicles, and supplies required to remove abandoned property.
e. Contractor shall provide a crew sufficient to properly clear and clean the site. f. Contractor will be responsible for the supervision/management of its crew and ensure all necessary safety procedures are followed.
g. Contractor shall provide and maintain for their staff all appropriate Personal Protective Equipment (PPE) while onsite and provide all necessary tools for collection, removal, and transportation of debris.
i. PPE may include but not be limited to hardhats, safety glasses, vests, gloves, masks, and leather (or adequately puncture resistant) boots. ii. Contractor shall follow California Department of Industrial Relations Bloodborne Pathogen Standard § 5193.
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Contract Services Agreement
Reso. No. 2023- 2
h. Contractor shall separate debris, biological waste, sharps, and other hazardous substances and materials by using proper containers for storage and transport.

Separately, Contractor shall collect, catalogue, and transport all items that are not subject to disposal to the City of Rocklin Corporation Yard, located at 4801 Alvis Ct, Rocklin, CA 95677.
i. Contractor shall remove, transport, and dispose of all debris, biological waste, sharps, and other hazardous substances and materials to proper collections sites (Landfill, Hospitals, County hazardous collection site, etc.) in accordance with all applicable laws.
j. Contractor shall photograph the site before and after the cleanup to document the condition of the site. Contractor shall provide photographs of cleanup to the City electronically within five business days after completion of the clean- up. k. Contractor shall trim and dispose of vegetation at sites as directed by the City.

Vegetation removed at the direction of the City may be disposed of at the City of Rocklin Corporation Yard free of charge.

D . Contractor shall follow best practices for work procedures to safely manage any hazardous materials that may be found on the jobsite, including urine, feces, soiled personal hygiene items, syringes, and other materials which could pose a health threat.
a. Contractor shall immediately contact the Police Department in the event that weapons or illegal contraband is found. In most circumstances, weapons and illegal contraband will be removed prior to the arrival of the Contractor.

E . Notify the City if an additional abandoned property or debris site is discovered in the general area during the course of a clean-up and obtain authorization prior to proceeding with any additional work that was not identified in the original Site Assessment Meeting.

F . Contractor shall provide copies of any training records and licenses as applicable to services requested.
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Contract Services Agreement
Reso. No. 2023- 3

EXHIBIT B
Schedule of Performance
This Agreement will commence on the start date of April 1st, 2023. The term of this Agreement is nine-months. The City in its sole discretion, may extend the term of this Agreement for up to two additional one-year terms.
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Contract Services Agreement
Reso. No. 2023- 4

EXHIBIT C
Schedule of Fees
The total compensation for the Scope of Services identified in Exhibit A shall not exceed $100,000. The cost breakdown has been included below.
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Reso. 2023-

CONTRACTORS
By:

Miki Smith, CEO
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EXHIBIT E

LABOR COMPLIANCE

C. By executing this Contract Contractor warrants that it has registered with the Department of Industrial Relations in accordance with Labor Code section 1725.5.

Page 3 ends

5. Compliance with State Requirements for Employment of Apprentices (a) The Contractor's attention is directed to Section 1777.5 of the Labor Code.

Provisions of said Section pertaining to employment of registered apprentices are hereby incorporated by reference into this Contract. As applicable, the Contractor or any Subcontractor 221

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Reso. 2023-
employed by the Contractor in the performance of this Contract shall take such actions as necessary to comply with the provisions of Section 1777.5 222
City Council
Staff Report

Subject:

Purchase of Goods and Supplies from Arrow Fence Company and Normac
Date:

March 14, 2023
Submitted By:

Justin, Nartker, Director of Public Services
Department:

Public Services
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Approving and Authorizing the City Manager to Issue Purchase Orders for the Procurement of Goods and Supplies from Arrow Fence Company and Normac.

Background:

Throughout the year, city departments have ongoing needs to purchase materials and supplies to perform required maintenance, repairs, and rehabilitation services for critical public infrastructure. Public Services staff conducted its annual review of purchases made in Fiscal Year (FY) 2021/22, the first half of FY 2022/23, and anticipates procuring goods and supplies from two locally situated vendors, Arrow Fence (fencing) and Normac (irrigation and landscaping supplies). These purchases are necessary to ensure the continued delivery of programs and services citywide and adequate purchasing authority is needed in accordance with the Rocklin Municipal Code (RMC).

Chapter 3.04 of the RMC requires City Council approval for the purchase of goods and supplies for an amount more than $50,000. The majority of the purchases for goods and supplies are made on an as-needed basis and on average, purchases would cost $1,300 per job; however, the cumulative need is anticipated to exceed $50,000 per vendor. Therefore, staff recommends approval and spending authority to cover the estimated expenditures for the locally situated vendors outlined in the table below:

Vendor Name
Not to Exceed
Amount
Arrow

Fence
$ 75,000
Normac
$
250,000
Total
$
325,000

Staff also recommends an exception to the competitive bidding process required in the Rocklin Municipal Code, on the basis it would be in the public's interest to procure the goods and Item Number 4.G

223
supplies directly from these locally situated vendors, on an as-needed basis. If approved, staff will continue to follow the purchasing requirements of the RMC related to formal and informal bidding procedures, prior to making any purchases from either locally situated vendor.

Fiscal Impact:

There is no additional fiscal impact to the staff recommendation, as the cost of supplies and non-professional services are included in the individual department’s budget and will be charged accordingly at the time of use.

ATTACHMENTS:

1. Resolution
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Reso. No. 2023-
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

APPROVING AND AUTHORIZING THE CITY MANAGER TO ISSUE PURCHASE ORDERS

FOR THE PROCUREMENT OF GOODS AND SUPPLIES FROM
ARROW FENCE COMPANY AND NORMAC.

WHEREAS, Rocklin Municipal Code Chapter 3.04 requires City Council approval for the purchase of goods and supplies for an amount more than $50,000; and WHEREAS, staff reviewed the annual citywide expenditures for various vendors of goods and supplies located in Rocklin, used primarily by the Public Services Department, and estimated that a total expenditure of $325,000 for the two vendors, Arrow Fence Company (fencing) and Normac (irrigation and landscaping) would be necessary in Fiscal Year (FY) 2022/23; and WHEREAS, in order to increase efficiency and streamline the purchasing process, staff is requesting Council approve and authorize the City Manager to issue purchase orders for the procurement of goods and supplies from Arrow Fence Company in an amount not to exceed $75,000, and Normac in an amount not to exceed $250,000; and
WHEREAS, staff seek an exception to the competitive procurement process set forth in the Rocklin Municipal Code on the basis that the procurement of goods and supplies on an as-needed basis from these two locally situated vendors would be in the public’s interest.

WHEREAS, there is no fiscal impact as the cost of goods and supplies are included in the individual department’s FY 2022/23 budget and will be charged accordingly at the time of use.

NOW THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. The City Council of the City of Rocklin approves and authorize the City Manager to issue purchase orders for the procurement of goods and supplies from Arrow Fencing Company in an amount not to exceed $75,000, and Normac in an amount not to exceed $250,000.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:

Ken Broadway, Mayor
ATTEST:

Hope Ithurburn, City Clerk
225

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Reso. No. 2023-
226
City Council
Staff Report

Subject:

Subscription Services with Environmental Systems Research Institute, Inc. for the City's Geographic Information System (GIS) Date:

March 14, 2023
Submitted By:

Brian Graves, Information Technology Manager
Department:

City Manager's Office
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Approving the Small Government Enterprise Agreement Annual Subscription for Services Between Environmental Systems Research Institute, Inc. and the City of Rocklin and Authorizing the City Manager to Execute an Agreement.

Background:

On May 3, 2019, the City entered into a Master Agreement with Environmental Systems Research Institute, Inc. (ESRI) to provide the software, maintenance, and related services for the City’s Geographic Information System (GIS). Each subsequent year the City has renewed the annual subscription to continue services. This year ESRI is offering a three (3) year annual Small Government Enterprise Agreement Annual Subscription. The cost for this service is as follows:

• Year one (FY 2022/23) = $36,000
• Year two (FY 2023/24) = $45,500
• Year three (FY 2024/25) = $55,000
• Total cost = $136,500

This subscription will also include additional desktop software, server software, online capability, and developer tools. Additionally, the city will receive lower costs for licensed software and more flexibility for its deployment.

ESRI is the leading provider of GIS software with many major companies and local governments utilizing their product. This is a sole source agreement as the ESRI software is a proprietary system and not available from other vendors. Staff recommends the City Council adopt a resolution authorizing the purchase of this subscription.

Item Number 4.H

227
Fiscal Impact:

Sufficient funds are available in the Fiscal Year 2022/23 Operating Budget in the General Fund (100) to cover the first year cost of the agreement. The funds required for future years will be appropriated through the regular annual budget process.

ATTACHMENTS:

1. Resolution - ESRI Subscription

2. Resolution Exhibit A - ESRI Subscription Agreement
228
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

APPROVING THE SMALL GOVERNMENT ENTERPRISE AGREEMENT ANNUAL SUBSCRIPTION FOR SERVICES BETWEEN ENVIRONMENTAL SYSTEMS RESEARCH INSTITUTE, INC. AND THE CITY OF

ROCKLIN AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE AGREEMENT WHEREAS, On May 3, 2019, the City entered into a Master Agreement with Environmental Systems Research Institute, Inc. (ESRI) to provide the software, maintenance, and related services for the City’s Geographic Information System (GIS); and
WHEREAS, each year the City renews the annual subscription for services with ESRI however, this year ESRI is offering a three-year annual Small Government Enterprise Agreement Annual Subscription that will lower the annual cost while providing additional features; and WHEREAS, under the proposed Agreement, the cost to the City for ESRI services year one (1) is $36,000, year two (2) is $45,500, and year three (3) is $55,000 for a total cost of $136,500; and
WHEREAS, ESRI’s software and platform is proprietary and not available from other vendors; and
WHEREAS, no fiscal impact has been identified with the Agreement as the fees for services are included in the original budget for FY 2022/23 and/or will be included in the corresponding future budgets.

NOW, THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. The Small Government Enterprise Agreement Annual Subscription between the City and ESRI is approved in an amount not to exceed $136,500, and the City Manager is authorized to execute the Agreement with ESRI in substantially the form attached hereto as Exhibit “A”.

PASSED AND ADOPTED this 14th day of March 14, 2023, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
229

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to Reso. No. 2023-
____________________________________
Ken Broadway, Mayor
ATTEST:
____________________________
Hope Ithurburn, City Clerk
230

EXHIBIT A
231
232
233
234
235
236
237
238
239
City Council
Staff Report

Subject:

Croftwood Unit 2 Final Map
Date:

March 14, 2023
Submitted By:

David Mohlenbrok, Director of Community Development
Lynn Toth, Associate Civil Engineer
Department:

Community Development
Recommendation:

A
.

Adopt a Resolution of the City Council of the City of Rocklin Approving the Final Map of Croftwood Unit 2 Subdivision/(SD2017-0002) and Approving and Authorizing Execution of a Subdivision Improvement Agreement.

B
.

Adopt a Resolution of the City Council of the City of Rocklin Approving and Authorizing Execution of a Subdivision Landscaping Agreement Croftwood Unit 2/(SD2017-0002).

C
.

Adopt a Resolution of the City Council of the City of Rocklin Accepting Grant of Open Space Easement (Riparian Area and Creek Protection) of Croftwood Unit 2 Subdivision/(SD2017-0002).

Background:

The tentative subdivision map for Croftwood Unit 2 Subdivision (SD2017-0002), was approved by the City Council on May 8, 2018, per Resolution No. 2018-112, allowing the subdivision of 55 residential lots and 2 lettered open space lots, 1 lettered detention basin lot and 1 lettered landscape lot per this final map. AB 1561 automatically extended the tentative subdivision map for 18 months, through November 8, 2022. On October 25, 2022, the City Council approved a two-year extension of the tentative subdivision map through November 8, 2024 (Resolution No. 2022-215).

This project is generally located northwest of the Loomis Town Limits, south of Schriber Way, east of Sierra College Boulevard, and west of Barton Road, with street access at the easterly terminus of Secret Creek Drive and the northerly terminus of Lakepointe Drive.

Owner/Applicant (Subdivider): TL The Woods, L. P., a California Limited Partnership.

Approvals of final maps are procedural in nature and per Section 66474.1 of the Subdivision Map Act, a legislative body shall not deny approval of a final map or parcel map if it has previously approved a tentative map for the proposed subdivision and if it finds that the final or Item Number 4.I

240
parcel map is in substantial compliance with the previously approved tentative map.

The map is technically correct. All fees have been paid and conditions of approval have been met. The construction of the improvements associated with this map are partially complete and the developer has guaranteed the outstanding items of work with the attached Subdivision Improvement Agreement and Subdivision Landscape Agreement. The map is ready for approval.

Fiscal Impact:

The subdivision is private and the streets, detention basin lot and open space lots will be maintained by the HOA. Landscape lot D is offered for dedication in fee to the City on the final Map and will be maintained by the City after a Notice of Completion of the improvements and Acceptance of the Public Improvements has been issued by the City Council. Maintenance costs for the landscape lot will be funded through Community Facilities District No. 5.

ATTACHMENTS:

1. Resolution A - Final Map and Subdivision Improvement Agreement

2. Resolution A - Exhibit A - Final Map

3. Resolution A - Exhibit 1 to Subdivision Improvement Agreement - Plat of Final Map

5. Resolution B - Exhibit 1 to Subdivision Landscape Agreement - Plat

4. Resolution B - Subdivision Landscape Agreement

7. Resolution C - Exhibit 1 - Open Space Plat

6. Resolution C - Open Space Easement
241
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

APPROVING THE FINAL MAP OF
CROFTWOOD UNIT 2 SUBDIVISION/(SD2017-0002)

AND APPROVING AND AUTHORIZING EXECUTION

OF A SUBDIVISION IMPROVEMENT AGREEMENT
The City Council of the City of Rocklin does resolve as follows:

Section 1. The City Council of the City of Rocklin hereby finds as follows:

A. That a tentative Subdivision map for a Subdivision known as Croftwood Unit 2 (SD2017-0002) (the "Subdivision") and submitted by TL The Woods, L. P., a California Limited Partnership (the "Subdivider") was approved subject to certain conditions;
B. That the Subdivider has fully satisfied all said conditions, except for certain Subdivision Improvements, if any, that have not been completed and accepted, and as to those Improvements Subdivider has executed and provided security for a Subdivision improvement agreement obligating Subdivider to complete the Improvements within a specified period of time. Subdivider now desires to record a final map for the Subdivision;
C. That the City Engineer has reviewed the final Map for the Subdivision and has determined that it substantially conforms to the approved tentative Map and all conditions and requirements of that approval, and now recommends approval of the final Map.

Section 2. The City Council hereby approves the final map for the Subdivision attached hereto as Exhibit A and accepts on behalf of the public the dedication of the easements shown and offered on the final map for the Subdivision, subject to improvement of said easements and acceptance of the easements by the City.

Section 3. The Subdivision improvement agreement attached hereto as Exhibit B and by this reference incorporated herein is hereby approved and the City Manager is authorized and directed to execute the agreement on behalf of the City.

Section 4. The City Clerk is hereby authorized and directed to record the final Map for the Subdivision, and all related documents referred to in this Resolution, in the Office of the Placer County Recorder when fully executed and notarized. 242

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Reso No.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
_______________________________________
Ken Broadway, Mayor
ATTEST:
______________________________
Hope Ithurburn, City Clerk
243

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To Reso. No.

EXHIBIT A

FINAL MAP
244

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To Reso. No.

EXHIBIT B

SUBDIVISION IMPROVEMENT AGREEMENT
245
Recording Requested by
and Return to:

City Clerk
City of Rocklin
3970 Rocklin Road
Rocklin, CA 95677
No Fee Per Gov’t Code §27383
Subdivision Name: Croftwood Unit 2
Subdivision No.: SD2017-0002
Recorded at: Book ______of Maps, at Page________, Placer County Recorder
Principal: TL The Woods L. P., a California Limited Partnership Effective Date: March 14th, 2023

SUBDIVISION IMPROVEMENT AGREEMENT
This Subdivision Improvement Agreement (“Agreement”) is entered into by and between the City of Rocklin, hereinafter called "City," and TL The Woods, L. P., a California Limited Partnership, hereinafter called "Principal," on the 14th day of March, 2023.

RECITALS

1. Principal has received approval from City of a tentative Subdivision Map commonly known as Croftwood Unit 2 ("the Subdivision").

2. Principal wishes to have filed for record a final Subdivision Map, ("the Map"), in substantial conformity with the approved tentative Map. A copy of the plat of the Map is attached hereto as Exhibit 1 and by this reference incorporated herein.

3. City has approved the Map, subject to the execution of this Agreement.

4. Principal is willing to execute this Agreement as a condition precedent to the recording of the Map.

5. The authority for this Agreement is set forth in the Subdivision Map Act ("the Map Act") (Government Code section 66410 et seq.) and Title 16 of the Rocklin Municipal Code ("Title 16").
246

AGREEMENT

6. Acceptance of Easements. City hereby accepts on behalf of the public all easements offered for dedication on the Map, in accordance with the conditions hereinafter set forth.

7. Improvements. Principal agrees to complete all the works of improvement ("the Improvements") required for the Subdivision as shown on the final improvement plans for the Subdivision submitted to and approved by the City Engineer and on file in the office of the City Engineer, in accordance with the requirements of the Map Act, Title 16, and the Standard Specifications of City in effect at the time of the installation of the Improvements.

Such work will be completed within twelve (12) months of the date of this Agreement.

8. Acceptance of Improvements upon Completion. Upon satisfactory completion of the Improvements in accordance with the approved improvement plans, the Standard Specifications and the conditions of approval of the tentative Subdivision Map, City agrees to issue a Notice of Completion of the work and accept any on-site or off-site easements, subject to the provisions of Paragraph 10 hereof.

9. Notice Regarding Construction. Principal shall notify the City Engineer 48 hours prior to commencement of construction of the Improvements.

10. Warranty. Principal agrees to remedy any defects in the Improvements arising from faulty or defective design or construction of said Improvements occurring within twelve (12) months after acceptance thereof has been given in writing by the City Council.

11. Indemnity and Hold Harmless. Principal agrees to and shall defend, indemnify and hold harmless City, its officers, employees, agents and volunteers from and against all claims, damages, losses and expenses, including attorney’s fees and litigation costs and expenses, arising out of the performance of the work described herein, caused in whole or in part by any negligent act or omission of Principal, any subcontractor of Principal, anyone directly or indirectly employed by any of them or anyone for whose acts any of them may be liable, except where caused by the active negligence, sole negligence or willful misconduct of City. Lack of insurance coverage does not negate Principal’s obligation under this paragraph or this Agreement.

12. Delay. If the construction of the Improvements shall be delayed without fault of Principal, the time for completion thereof may be extended by City for such period of time as City may deem reasonable.

13. Security. Principal shall furnish to City security to ensure the faithful performance of all duties and obligations of Principal herein contained. Such improvement security shall be in a form acceptable to the City Attorney. Such security shall be either a 247
corporate surety bond, a letter of credit or other instrument of credit issued by a banking institution subject to regulation by the State or Federal government and pledging that the funds necessary to carry out this Agreement are on deposit and guaranteed for payment, or a cash deposit made either directly with the City or deposited with a recognized escrow agent for the benefit of the City. Such security shall be in the following amounts for the following purposes:
(a) Performance: One hundred percent (100%) of the estimated cost of the outstanding Improvements securing performance of this Agreement, which estimated cost is in the amount of: One Million Eight Hundred Sixty-Four Thousand, Seven Hundred Fifty-Six dollars ($1,864,756.00).
(b) Payment of Labor and Materials: One hundred percent (100%) of the estimated cost of the outstanding Improvements, as set forth in Paragraph (a) immediately preceding, securing payment to the contractor of Improvements, to his subcontractors, and to persons furnishing labor, materials, or equipment to them. (c) Warranty: The amount of Six Hundred Forty One Thousand, Four Hundred Eighty-Six dollars ($641,486.00) to guarantee and warrant the Improvements for a period of one (1) year following the completion and acceptance of the Improvements against any defects in the improvement design, the work, or the labor done, or defects in materials furnished. This security need not be furnished prior to completion of the Improvements, but must be provided prior to their acceptance.
(d) Survey Monumentation: One hundred percent (100%) of the estimated cost of the installation of survey monuments, which estimated cost is in the amount of Five Thousand Two Hundred Fifty dollars ($5,250.00)

14. Irrevocability of Security. The improvement security furnished pursuant to Paragraph 13 shall be irrevocable, shall not be limited as to time (except as to the 1-year period specified in Paragraph 10), and shall provide that it shall be released, in whole or in part, only upon the written approval of the City Engineer or delegate.

15. Actions. At City's option, any action by any party to this Agreement, or any action concerning the security furnished pursuant to Paragraph 13, shall be brought in the appropriate court of competent jurisdiction within the County of Placer, notwithstanding any other provision of law which may provide that such action may be brought in some other location.

16. Inspection; Release of Security For Faithful Performance. Principal may, from time to time, request the City Engineer to inspect the Improvements as they progress. The City Engineer may, if the work is found by City Engineer to be in accordance with the Standard Specifications, choose to accept so much of that work as is completed, and authorize a release pro tanto of the security provided pursuant to Paragraph 13(a); provided, however, that in no 248
event shall the release of more than eighty (80%) of the improvement security be authorized until all the work has been completed and accepted.

17. Release of Remaining Security For Faithful Performance: Warranty. At the conclusion of the construction of the Improvements, and upon written acceptance of them by the City Council and approval of a Notice of Completion, the City Engineer shall authorize the release of the security provided pursuant to Paragraph 13(a) upon the furnishing of the warranty security as required by Paragraph 13(c).

18. Release of Security Where Other Agency Approval Required. Notwithstanding paragraphs 16 and 17, where any portion of the Improvements is subject to approval by another agency, no release of security equal to the value of those Improvements shall be made until the work is completed to the satisfaction of such other agency. Such other agency shall have two (2) months after completion of the performance of the obligation in which to register satisfaction or dissatisfaction. If at the end of that period it has not registered satisfaction or dissatisfaction, it shall be conclusively deemed that the performance of the obligation was done to its satisfaction.

19. Release of Labor and Materials Security. Ninety (90) days after a notice of completion is filed with respect to the Improvements, the City Engineer may authorize the release of the security given to secure payment for labor and materials as provided in Paragraph 13(b) of this agreement, in the event that no claims have been filed against said security. In the event that claims or actions are filed against the security, the City Engineer may release so much of such security as is in excess of the total of the claims made against it.

20. Insurance. Principal shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by the Principal, its agents, representatives, or employees.

A. Minimum Scope and limit of Insurance

2. Automobile Liability: Insurance Services Office Form Number CA 0001 covering, Code 1 (any auto), or if Principal has no owned autos, Code 8 (hired) and 9 (non- owned), with limit no less than $1,000,000 per accident for bodily injury and property damage. 249

3. Workers’ Compensation insurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease.

B. Other Insurance Provisions
The insurance policies are to contain, or be endorsed to contain, the following provisions:

1. Additional Insured Status. The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of work or operations performed by or on behalf of the Principal including materials, parts, or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Principal’s insurance (at least as broad as ISO Form CG 20 10 11 85 or both CG 20 10, CG 20 26, CG 20 33, or CG 20 38; and CG 20 37 forms if later revisions used).

2. Primary Coverage. For any claims related to this contract, the Principal’s insurance coverage shall be primary with coverage at least as broad as ISO CG 20 01 04 13 as respects the City, its officers, officials, employees, or volunteers, and shall be excess of the Principal’s insurance and shall not contribute to it.

3. Notice of Cancellation. Each insurance policy required above shall not be canceled, except with notice to the City.

4. Waiver of Subrogation. Principal hereby grants to City a waiver of any right to subrogation which any insurer of said Principal may acquire against the City by virtue of the payment of any loss under such insurance. Principal agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.

5. Self-Insured Retentions. Self-insured retentions must be declared to and approved by the City. The City may require the Principal to provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention. The policy language shall provide, or be endorsed to provide, that the self-insured retention may be satisfied by either the named insured or City.

7. Claims Made Policies. If any of the required policies provide coverage on a claims made basis:
250
i. The Retroactive Date must be shown and must be before the date of the contract or the beginning of contract work.
ii. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract of work.
iii. If coverage is canceled or non-renewed, and not replaced with another claims-made policy form with a Retroactive Date prior to the contract effective date, the Principal must purchase “extended reporting” coverage for a minimum of five (5) years after completion of contract work.

8. Verification of Coverage. Principal shall furnish the City with original Certificate of Insurance including all required amendatory endorsements (or copies of the applicable policy language effecting coverage required by this clause) and a copy of the Declarations and Endorsement Page of the CGL policy listing all policy endorsements to the City before work begins. However, failure to obtain the required documents prior to the work beginning shall not waive the Principal’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time.

9. Subcontractors. Principal shall require and verify that all subcontractors maintain insurance meeting all the requirements stated herein, and Principal shall ensure that City is an additional insured on insurance required from subcontractors.

21. Monuments. Principal agrees to install, on or before September 15, 2023, such survey monuments as may be required by the City Engineer. Upon the installation of such monuments, and their acceptance by the City Engineer, the security provided therefor shall be released.

22. Failure of Performance. In the event Principal fails to perform one or more of the conditions herein, City shall have recourse to the security given to guarantee the performance of such acts. City shall have recourse against so much of the security as is necessary to discharge the responsibility of Principal hereunder. City shall have recourse against Principal for any and all amounts necessary to complete the obligations of Principal in the event the security therefore is insufficient to pay such amounts. All administrative costs incurred by the City, in addition to the costs of the Improvements, shall be a proper charge against the security and/or Principal.
251

23. Attorney's Fees. If the services of any attorney are required by any party to secure the performance of this Agreement or otherwise upon the breach or default of another party, or if any judicial remedy or arbitration is necessary to enforce or interpret any provisions of this Agreement or the rights and duties of any person in relation to this Agreement, the prevailing party shall be entitled to reasonable attorney's fees, costs and other expenses, in addition to any other relief to which such party may be entitled. Prevailing party includes (a) a party who dismisses an action in exchange for sums allegedly due; (b) the party that receives performance from the other party of an alleged breach of covenant or a desired remedy, if it is substantially equal to the relief sought in an action; or (c) the party determined to be prevailing by a court of law.

Whenever provision is made in this Agreement for the payment of attorney's fees, such fees shall be payable whether the legal services are rendered by a salaried employee for the party or by independent counsel and shall include such fees as are incurred in connection with any pretrial proceeding, trial or appeal of the action.

Any award of damages following judicial remedy or arbitration as a result of the breach of this Agreement or any of its provisions shall include an award of prejudgment interest from the date of the breach at the maximum amount of interest allowed by law.

24. Agreement Binding on Successors, Etc. This Agreement shall be binding upon all the heirs, successors, and assigns of either party, and the same shall be recorded in the office of the Recorder of Placer County upon its execution, and shall be a covenant running with the land and equitable servitude upon the parcel or parcels of real property subdivided by the Map.

25. Subdivision Map Act Controlling. To the extent any provision of this Agreement conflicts with any provision of the Map Act, the applicable provision of such Act shall control, and no action taken pursuant to this Agreement which conflicts with any provision of the Map Act shall relieve the person taking such action from compliance with the provisions of the Map Act.

26. Waiver. Failure by a party to insist upon the strict performance of any of the provisions of this Agreement by the other party, or the failure by a party to exercise its rights upon the default of the other party shall not constitute a waiver of such party's right to insist and demand strict compliance by the other party with the terms of this Agreement thereafter.

WHEREFORE, the parties hereto have executed this Agreement on the day and in the year first above written.

CITY OF ROCKLIN
252
By:_____________________________________________
Aly Zimmermann, City Manager

253

PRINCIPAL
TL The Woods, L. P. a California Limited Partnership
(Name of Principal)
By:_____________________________________________
(Signature) (Date) Jay Timothy Lewis
President
APPROVED AS TO FORM:

Sheri Chapman, City Attorney
ATTEST:
_____________________________
Hope Ithurburn, City Clerk
254

ATTACH CURRENT NOTARY

ACKNOWLEDGEMENT FORM

FOR CITY OF ROCKLIN
255

ATTACH CURRENT NOTARY

ACKNOWLEDGEMENT FORM

FOR PRINCIPAL
256

Page 1 ends

Subdivision Improvement Agreement
Reso. No.
257
SURVEYOR'S STATEMENT:
_______________________________ ______________________________________ RECORDER'S STATEMENT:______ ___________________, ____________________________________________ . ________________ _____________________________________ CITY SURVEYOR'S STATEMENT:
_________________________________________________________ OWNER'S STATEMENT:

NOTARY ACKNOWLEDGMENT:

FINAL MAP OFCROFTWOOD UNIT 2
NOTARY ACKNOWLEDGMENT:
785 Orchard Drive, Suite #110Folsom, CA 95630Phone: (916) 608-0707Fax: (916) 608-0701expect more.TSD ENGINEERING, INC.

BENEFICIARY'S STATEMENT:

BY:

BOOK OF MAPS, PAGE
CITY CLERK'S STATEMENT:________________________________________________ 258
1817
1211 71098
3334
19 26272829
222120
3635
49481
4132 4546444342
LOT C47
456
32313016
131415
LOT B
505152535455
2537383940
23 LOT D
24 BASIS OF BEARINGS:

BOOK OF MAPS, PAGE LEGEND REFERENCES
PARCEL 3, INDIAN CREEK PARCEL MAP, 36 P.M. 26
NSEW
LOT A237,383± S.F.(OPEN SPACE)
FINAL MAP OFCROFTWOOD UNIT 2
785 Orchard Drive, Suite #110Folsom, CA 95630Phone: (916) 608-0707Fax: (916) 608-0701expect more.TSD ENGINEERING, INC.

REMAINDER33 P.M. 29
PARCEL 3,10 P.M. 72
PORTION OFPARCELS 1 & 228 P.M. 33PARCEL 133 P.M. 29 ROCKLIN 60 RESIDENTIALDD MAPS 12LOT C

SECRET CREEK DRIVE

BARTON ROAD

SONGSPARROCOURT

LAKEPOINTEDRIVE
CROWNE POINT PHASE 1 UNIT 3ADD MAPS 44108109110111LOTB FCROFTWOODSUBDIVISION PHASE 1BB MAPS 5333231
LOST PONDCOURTCROWNE POINTPHASE 1 UNIT 2,CC MAPS 71 55545352
CROFTWOOD SUBDIVISION PHASE 1, BB MAPS 5
25 LOT ANOTES:

SHEET 3SHEET 4

LAKEPOINTE DRIVE

GOLDEN PONDDRIVE LILY PADCOURTSECRET CREEK DRIVE GOLDEN POND DRIVE

SECRET CREEK DRIVE
259
496,615± S.F.486,600± S.F.110,123± S.F.
4110,486± S.F.36,537± S.F.
28,779± S.F.
4511,808± S.F.
467,807± S.F.428,286± S.F.4410,735± S.F.438,568± S.F.

LOT C36,468± S.F.(DETENTION BASIN)477,394± S.F.
526,840± S.F.
536,917± S.F.
546,685± S.F.
558,586± S.F.
5010,741± S.F.
517,167± S.F.

LOT B168,336± S.F.(OPEN SPACE)
CROWNE POINT PHASE 1 UNIT 2, CC MAPS 71
5453
52 CROFTWOOD SUBDIVISIONPHASE 1, BB MAPS 525
BOOK OF MAPS, PAGE FINAL MAP OFCROFTWOOD UNIT 2 785 Orchard Drive, Suite #110Folsom, CA 95630Phone: (916) 608-0707Fax: (916) 608-0701expect more.TSD ENGINEERING, INC.

REMAINDER, 33 P.M. 29PORTION OF PARCELS 1 & 2, 28 P.M. 33 PARCEL 133 P.M. 29404SEE SHEET 4
SEE SHEET 2
REMAINDER33 P.M. 29
NOTE:

NSEW
LOT A237,383± S.F.(OPEN SPACE)

LILY PAD COURT

LAKEPOINTE DRIVE

GOLDEN POND DRIVE
PARCEL 3, INDIAN CREEK PARCEL MAP, 36 P.M. 26
535455
5251
50DETAILSCALE: 1"=40'
260
188,816± S.F.179,890± S.F.
1214,223± S.F.117,497± S.F.
79,176± S.F.98,119± S.F.88,607± S.F.107,862± S.F.
338,878± S.F.349,894± S.F.
199,392± S.F.
299,141± S.F.269,184± S.F.279,447± S.F.289,608± S.F.
2211,238± S.F.2110,399± S.F.2010,146± S.F.
369,967± S.F.3510,110± S.F.
47,540± S.F.
58,840± S.F.67,755± S.F.
309,415± S.F.
328,421± S.F.319,872± S.F.137,208± S.F.146,844± S.F.156,844± S.F.166,757±S.F. 389,852± S.F.
399,798±S.F.
409,192± S.F.
2510,412± S.F.
3713,760± S.F.
2416,857± S.F.2314,428± S.F.

LOT D(LANDSCAPE BUFFER)43,988± S.F.

LOT B168,336± S.F.(OPEN SPACE)

BARTON ROAD
CROFTWOOD SUBDIVISION PHASE 1, BB MAPS 53332 3155

BOOK OF MAPS, PAGE
NSEW
PARCEL 3,10 P.M. 72
FINAL MAP OFCROFTWOOD UNIT 2
785 Orchard Drive, Suite #110Folsom, CA 95630Phone: (916) 608-0707Fax: (916) 608-0701expect more.TSD ENGINEERING, INC.

CROWNE POINT PHASE 1 UNIT 2, CC MAPS 7154
LOT FCROFTWOOD SUBDIVISION PHASE 1 BB MAPS 5
41423
PARCEL 133 P.M. 29
REMAINDER33 P.M. 29SEE SHEET 3NOTE:

GOLDEN PONDDRIVE

SECRET CREEK DRIVE

SECRET CREEKDRIVE

DRIVE GOLDEN POND SECRET CREEK DRIVE
261

BARTON ROAD
CROWNE POINT PHASE 1 UNIT 3ADD MAPS 44108109110111LOTB FCROFTWOODSUBDIVISION PHASE 1BB MAPS 5333231
CROWNE POINTPHASE 1 UNIT 2,CC MAPS 71
55545352
CROFTWOOD SUBDIVISION PHASE 1, BB MAPS 5
25 LOT A

LILY

PADCOURTSECRET CREEK DRIVE GOLDEN POND DRIVE

SECRET CREEK DRIVE

BOOK OF MAPS, PAGE
PARCEL 3, INDIAN CREEK PARCEL MAP, 36 P.M. 26
NSEW
INFORMATION SHEETFINAL MAP OFCROFTWOOD UNIT 2
785 Orchard Drive, Suite #110Folsom, CA 95630Phone: (916) 608-0707Fax: (916) 608-0701expect more.TSD ENGINEERING, INC.

REMAINDER33 P.M. 29
PARCEL 3,10 P.M. 72
PORTION OFPARCELS 1 & 228 P.M. 33PARCEL 133 P.M. 29 ROCKLIN 60 RESIDENTIALDD MAPS 12LOT CLOT A

LAKEPOINTE DRIVE

GOLDEN PONDDRIVE
525554535150
474849LOT C
4645424344414039383765432 1
789101112
151413
1617303132 35363433 2529282726
24232021221918
LOT B

INFORMATIONAL NOTESLOT D
262

BARTON ROAD

LILYPADCOURT

SECRET CREEK DRIVENSEW
EXHIBIT "1"FINAL MAPCROFTWOOD UNIT 2

LAKEPOINTE DRIVEGOLDEN POND
DRIVE
PAGE 1 OF EXHIBIT "1"SUBDIVISION IMPROVEMENT AGREEMENTRESOLUTION NO. 2023- 2423
383725 1514131630313263536
2021222928272619
343389101112
1718LOT D
740395423414742434414849LOT C4645
555453525150

LOT A(OPEN SPACE)LOT B(OPEN SPACE)
263
NSEW
EXHIBIT "1"FINAL MAPCROFTWOOD UNIT 2

BARTON ROAD

LAKEPOINTE DRIVEGOLDEN POND
DRIVE

SECRET CREEK DRIVE

LILYPAD
PAGE 1 OF EXHIBIT "1"SUBDIVISION LANDSCAPE AGREEMENTRESOLUTION NO. 2023- 2423
383725 1514131630313263536
2021222928272619
343389101112
1718LOT D (LANDSCAPE BUFFER)
740395423414742434414849LOT C4645
555453525150

LOT A(OPEN SPACE)
COURT

LOT B(OPEN SPACE)
264
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

APPROVING AND AUTHORIZING EXECUTION

OF A SUBDIVISION LANDSCAPING AGREEMENT
Croftwood Unit 2/(SD2017-0002)
The City Council of the City of Rocklin does resolve as follows:

Section 1. The City Council of the City of Rocklin hereby finds as follows:

A. That a final subdivision map for a subdivision known as Croftwood Unit 2/(SD2017-0002) (the "Subdivision") has been submitted by TL The Woods, L. P. a California Limited Partnership (the "Subdivider") for approval;
B. That certain subdivision landscaping improvements which were made conditions of the tentative subdivision map have not been completed and accepted, and Subdivider has executed and provided security for a subdivision landscaping agreement obligating Subdivider to complete the landscaping improvements within a specified period of time. Subdivider requests the City Council to accept the subdivision landscaping agreement in satisfaction of the tentative map condition.

Section 2. The subdivision landscaping agreement attached hereto as Exhibit A and by this reference incorporated herein is hereby approved and accepted as satisfaction of the tentative map subdivision landscaping improvement conditions, and the City Manager is authorized and directed to execute the agreement on behalf of the City.

Section 3. The City Clerk is directed to record the subdivision landscaping agreement when fully executed and notarized in the office of the Placer County Recorder.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
____________________________________
Ken Broadway, Mayor
ATTEST:
_______________________________
Hope Ithurburn, City Clerk
265

Page 1 ends

To Reso. No.

EXHIBIT A

SUBDIVISION LANDSCAPE AGREEMENT
266
Recording Requested by
and Return to:

City Clerk
City of Rocklin
3970 Rocklin Road
Rocklin, CA 95677
Subdivision Name: Croftwood Unit 2
Subdivision No.: SD2017-0002
Recorded at: Book _______ of Maps, at Page________,
Placer County Recorder
Principal: TL The Woods, L. P., a California Limited Partnership Effective Date: March 14, 2023

SUBDIVISION LANDSCAPING AGREEMENT
This Subdivision Landscaping Agreement is entered into by and between the City of Rocklin, hereinafter called "City," and TL The Woods, L. P., a California Limited Partnership, hereinafter called "Principal," on the 14th day of March, 2023.

RECITALS

1. Principal has received approval from City of a tentative subdivision map commonly known as Croftwood Unit 2 ("the subdivision").

2. Principal wishes to have filed for record a final subdivision map, ("the map"), in substantial conformity with the approved tentative map. A copy of the plat of the map is attached hereto as Exhibit 1 and by this reference incorporated herein.

3. City has approved the map, subject to the execution of this Agreement.

4. Principal is willing to execute this Agreement as a condition precedent to the recording of the map.

5. The authority for this Agreement is set forth in the Subdivision Map Act ("the Map Act") (Government Code section 66410 et seq.) and Title 16 of the Rocklin Municipal Code ("Title 16").
267

AGREEMENT

6. Improvements. Principal agrees to complete all the works of landscaping improvement ("the improvements") required for the subdivision as shown on the final landscaping plans for the subdivision submitted to and approved by the City Engineer and on file in the office of the City Engineer, in accordance with the requirements of the Map Act, Title 16, and the Standard Specifications of City in effect at the time of the installation of the improvements. Such work will be completed within twelve (12) months of the date of this Agreement.

7. Acceptance of Improvements upon Completion. Upon satisfactory completion of the improvements in accordance with the approved landscaping plans, the Standard Specifications and the conditions of approval of the tentative subdivision map, City agrees to accept for maintenance the improvements and any off-site easements accepted by City, subject to the provisions of Paragraph 9 hereof.

8. Notice Regarding Construction. Principal shall notify the City Engineer 48 hours prior to commencement of construction of the improvements.

9. Warranty. Principal agrees to remedy any defects in the improvements arising from faulty or defective design or construction of said improvements occurring within twelve (12) months after acceptance thereof has been given in writing by the City Council.

10. Indemnity and Hold Harmless. Principal agrees to and shall defend, indemnify and hold harmless City, its officers, employees, agents and volunteers from and against all claims, damages, losses and expenses, including attorneys fees and litigation costs and expenses, arising out of the performance of the work described herein, caused in whole or in part by any negligent act or omission of Principal, any subcontractor of Principal, anyone directly or indirectly employed by any of them or anyone for whose acts any of them may be liable, except where caused by the active negligence, sole negligence or willful misconduct of City. Lack of insurance coverage does not negate Principal’s obligation under this paragraph or this Agreement.

11. Delay. If the construction of the improvements shall be delayed without fault of Principal, the time for completion thereof may be extended by City for such period of time as City may deem reasonable.

12. Security. Principal shall furnish to City security to ensure the faithful performance of all duties and obligations of Principal herein contained. Such improvement security shall be in a form acceptable to the City Attorney. Such security shall be either a corporate surety bond, a letter of credit or other instrument of credit issued by a banking institution subject to regulation by the State or Federal government and pledging that the funds necessary to carry out this Agreement are on deposit and guaranteed for payment, or a cash 268
deposit made either directly with the City or deposited with a recognized escrow agent for the benefit of the City. Such security shall be in the following amounts for the following purposes:
a. Performance: One hundred percent (100%) of the estimated cost of the improvements securing performance of this Agreement, which estimated cost is in the amount of: Two Hundred Thirty-Seven Thousand Four Hundred Five dollars ($237,405.00).
b. Payment of Labor and Materials: One hundred percent (100%) of the estimated cost of the improvements, as set forth in Paragraph (a) immediately preceding, securing payment to the contractor of improvements, to his subcontractors, and to persons furnishing labor, materials, or equipment to them. c. Warranty: The amount of Forty-Seven Thousand Four Hundred Eighty- One dollars ($47,481.00) to guarantee and warrant the improvements for a period of one (1) year following the completion and acceptance of the improvements against any defects in the improvement design, the work, or the labor done, or defects in materials furnished. This security need not be furnished prior to completion of the improvements, but must be provided prior to their acceptance.

13. Irrevocability of Security. The improvement security furnished pursuant to Paragraph 12 shall be irrevocable, shall not be limited as to time (except as to the ___ year period specified in Paragraph 9), and shall provide that it shall be released, in whole or in part, only upon the written approval of the City Engineer or delegate.

14. Actions. At City's option, any action by any party to this Agreement, or any action concerning the security furnished pursuant to Paragraph 12, shall be brought in the appropriate court of competent jurisdiction within the County of Placer, notwithstanding any other provision of law which may provide that such action may be brought in some other location.

15. Inspection; Release of Security For Faithful Performance. Principal may, from time to time, request the City Engineer to inspect the improvements as they progress. The City Engineer may, if the work is found by City Engineer to be in accordance with the Standard Specifications, choose to accept so much of that work as is completed, and authorize a release pro tanto of the security provided pursuant to Paragraph 12(a); provided, however, that in no event shall the release of more than eighty (80%) of the improvement security be authorized until all the work has been completed and accepted.

16. Release of Remaining Security For Faithful Performance: Warranty. At the conclusion of the construction of the improvements, and upon written acceptance of them by the City Council and approval of a Notice of Completion, the City Engineer shall authorize the release of the security provided pursuant to Paragraph 12(a) upon the furnishing of the warranty security as required by Paragraph 12(c).
269

17. Release of Security Where Other Agency Approval Required. Notwithstanding paragraphs 15 and 16, where any portion of the improvements is subject to approval by another agency, no release of security equal to the value of those improvements shall be made until the work is completed to the satisfaction of such other agency. Such other agency shall have two (2) months after completion of the performance of the obligation in which to register satisfaction or dissatisfaction. If at the end of that period it has not registered satisfaction or dissatisfaction, it shall be conclusively deemed that the performance of the obligation was done to its satisfaction.

18. Release of Labor and Materials Security. Ninety (90) days after a notice of completion is filed with respect to the improvements, the City Engineer may authorize the release of the security given to secure payment for labor and materials as provided in Paragraph 12(b) of this agreement, in the event that no claims have been filed against said security. In the event that claims or actions are filed against the security, the City Engineer may release so much of such security as is in excess of the total of the claims made against it.

19. Insurance. Principal shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the work hereunder by the Principal, its agents, representatives, or employees.
a. Minimum Scope and limit of Insurance
i. Commercial General Liability (CGL): Insurance Services Office Form CG 00 01 covering CGL on an “occurrence” basis, including products and completed operations, property damage, bodily injury and personal & advertising injury with limits no less than $2,000,000 per occurrence. If a general aggregate limit applies, either the general aggregate limit shall apply separately to this project/location (ISO CG 25 03 or 25 04) or the general aggregate limit shall be twice the required occurrence limit. ii. Automobile Liability: Insurance Services Office Form Number CA 0001 covering, Code 1 (any auto), or if Principal has no owned autos, Code 8 (hired) and 9 (non-owned), with limit no less than $1,000,000 per accident for bodily injury and property damage.
iii. Workers’ Compensation insurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease. (Not required if Principal provides written verification it has no employees] b. Other Insurance Provisions. The insurance policies are to contain, or be endorsed to contain, the following provisions:
270
i. Additional Insured Status. The City, its officers, officials, employees, and volunteers are to be covered as additional insureds on the CGL policy with respect to liability arising out of work or operations performed by or on behalf of the Principal including materials, parts, or equipment furnished in connection with such work or operations. General liability coverage can be provided in the form of an endorsement to the Principal’s insurance (at least as broad as ISO Form CG 20 10 11 85 or both CG 20 10, CG 20 26, CG 20 33, or CG 20 38; and CG 20 37 forms if later revisions used).
ii. Primary Coverage . For any claims related to this contract, the Principal’s insurance coverage shall be primary with coverage at least as broad as ISO CG 20 01 04 13 as respects the City, its officers, officials, employees, or volunteers, and shall be excess of the Principal’s insurance and shall not contribute to it.
iii. Notice of Cancellation. Each insurance policy required above shall not be canceled, except with notice to the City.
iv. Waiver of Subrogation. Principal hereby grants to City a waiver of any right to subrogation which any insurer of said Principal may acquire against the City by virtue of the payment of any loss under such insurance.

Principal agrees to obtain any endorsement that may be necessary to affect this waiver of subrogation, but this provision applies regardless of whether or not the City has received a waiver of subrogation endorsement from the insurer.
v. Self-Insured Retentions. Self-insured retentions must be declared to and approved by the City. The City may require the Principal to provide proof of ability to pay losses and related investigations, claim administration, and defense expenses within the retention. The policy language shall provide, or be endorsed to provide, that the self-insured retention may be satisfied by either the named insured or City.
vi. Acceptability of Insurers. Insurance is to be placed with insurers authorized to conduct business in the state with a current A.M. Best’s rating of no less than A:VII, unless otherwise acceptable to the City. Claims Made Policies. If any of the required policies provide coverage on a claims made basis:

1. The Retroactive Date must be shown and must be before the date of the contract or the beginning of contract work.

2. Insurance must be maintained and evidence of insurance must be provided for at least five (5) years after completion of the contract of work.
271

3. If coverage is canceled or non-renewed, and not replaced with another claims-made policy form with a Retroactive Date prior to the contract effective date, the Principal must purchase “extended reporting” coverage for a minimum of five (5) years after completion of contract work.
vii. Verification of Coverage. Principal shall furnish the City with original Certificate of Insurance including all required amendatory endorsements (or copies of the applicable policy language effecting coverage required by this clause) and a copy of the Declarations and Endorsement Page of the CGL policy listing all policy endorsements to the City before work begins.

However, failure to obtain the required documents prior to the work beginning shall not waive the Principal’s obligation to provide them. The City reserves the right to require complete, certified copies of all required insurance policies, including endorsements required by these specifications, at any time. viii. Subcontractors. Principal shall require and verify that all subcontractors maintain insurance meeting all the requirements stated herein, and Principal shall ensure that City is an additional insured on insurance required from subcontractors.
ix. Special Risks or Circumstances. City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

20. Failure of Performance. In the event Principal fails to perform one or more of the conditions herein, City shall have recourse to the security given to guarantee the performance of such acts. City shall have recourse against so much of the security as is necessary to discharge the responsibility of Principal hereunder. City shall have recourse against Principal for any and all amounts necessary to complete the obligations of Principal in the event the security therefore is insufficient to pay such amounts. All administrative costs incurred by the City, in addition to the costs of the improvements, shall be a proper charge against the security and/or Principal.

21. Attorney's Fees. If the services of any attorney are required by any party to secure the performance of this Agreement or otherwise upon the breach or default of another party, or if any judicial remedy or arbitration is necessary to enforce or interpret any provisions of this Agreement or the rights and duties of any person in relation to this Agreement, the prevailing party shall be entitled to reasonable attorney's fees, costs and other expenses, in addition to any other relief to which such party may be entitled. Prevailing party includes (a) a party who dismisses an action in exchange for sums allegedly due; (b) the party that receives performance from the other party of an alleged breach of covenant or a desired remedy, if it is substantially equal to the relief sought in an action; or (c) the party determined to be prevailing by a court of law.
272
Whenever provision is made in this Agreement for the payment of attorney's fees, such fees shall be payable whether the legal services are rendered by a salaried employee for the party or by independent counsel and shall include such fees as are incurred in connection with any pretrial proceeding, trial or appeal of the action.

22. Agreement Binding on Successors, Etc. This Agreement shall be binding upon all the heirs, successors, and assigns of either party, and the same shall be recorded in the office of the Recorder of Placer County upon its execution, and shall be a covenant running with the land and equitable servitude upon the parcel or parcels of real property subdivided by the map.

23. Subdivision Map Act Controlling. To the extent any provision of this Agreement conflicts with any provision of the Map Act, the applicable provision of such Act shall control, and no action taken pursuant to this Agreement which conflicts with any provision of the Map Act shall relieve the person taking such action from compliance with the provisions of the Map Act.

24. Waiver. Failure by a party to insist upon the strict performance of any of the provisions of this Agreement by the other party, or the failure by a party to exercise its rights upon the default of the other party shall not constitute a waiver of such party's right to insist and demand strict compliance by the other party with the terms of this Agreement thereafter.

WHEREFORE, the parties hereto have executed this Agreement on the day and in the year first above written.

CITY OF ROCKLIN
By:_____________________________________________
Aly Zimmermann, City Manager

273

PRINCIPAL
TL The Woods, L.P., a California Limited Partnership
(Name of Principal)
By:_____________________________________________
(Signature)
Jay Timothy Lewis, President
APPROVED AS TO FORM:

Sheri Chapman
City Attorney
ATTEST:
_____________________________
Hope Ithurburn, City Clerk
274

ATTACH CURRENT NOTARY

ACKNOWLEDGEMENT FORM

FOR CITY OF ROCKLIN
275

ATTACH CURRENT NOTARY

ACKNOWLEDGEMENT FORM

FOR PRINCIPAL
276

Page 1 ends

Subdivision Landscaping Agreement
Reso. No.
277

BARTON ROAD

LILYPADCOURT

SECRET CREEK DRIVENSEW
EXHIBIT "1"FINAL MAPCROFTWOOD UNIT 2

LAKEPOINTE DRIVEGOLDEN POND
DRIVE
PAGE 1 OF EXHIBIT "1"OPEN SPACE EASEMENT AGREEMENTRESOLUTION NO. 2023- 2423
383725 1514131630313263536
2021222928272619
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1718LOT D
740395423414742434414849LOT C4645
555453525150

LOT A(OPEN SPACE)LOT B(OPEN SPACE)
278
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF ROCKLIN ACCEPTING GRANT OF

OPEN SPACE EASEMENT
(RIPARIAN AREA AND CREEK PROTECTION)
CROFTWOOD UNIT 2/(SD2017-0002)
The City Council of the City of Rocklin does resolve as follows:

Section 1. The City Council of the City of Rocklin finds as follows:

A. Approval of the tentative subdivision map for Croftwood Unit 2 (SD2017-0002) was conditioned on, among other things, dedication of open space easements over portions of the real property included in the tentative map, which real property is shown and described in Exhibit 1 attached hereto and by this reference incorporated herein; and B. The subdivider wishes to file for record a final subdivision map for Croftwood Unit 2/(SD2017-0002) and wishes to satisfy the above described condition by offering to grant to the City of Rocklin an open space easement with covenants in the form attached hereto as Exhibit A; and
C. Preservation of the land as open space is consistent with the Rocklin General Plan; and
D. The preservation of land as open space is in the best interest of the City of Rocklin and is important to the public for the enjoyment of scenic beauty for the following reasons:

1. The land is essentially unimproved, and if retained in its natural state, it has scenic value to the public and is valuable as a watershed and wildlife preserve; and

2. It is in the public interest that the land remain in its natural state, including the trees and other natural growth, as a means of preventing floods; and

3. The land, if retained as open space, will add to the amenities of living in the neighboring urbanized areas; and

4. The instrument conveying the open space easement to the City of Rocklin contains appropriate covenants to ensure that the public interest will be served in these ways.
279

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Reso. No.

Section 2. The City Council of the City of Rocklin accepts the grant of open space easement with covenants in the form attached as Exhibit A and by this reference incorporated herein.

Section 3. The City Clerk is directed to record the easement in the office of the Placer County Recorder when fully executed and notarized.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Councilmembers
NOES: Councilmembers
ABSENT: Councilmembers
ABSTAIN: Councilmembers
_____________________________
Ken Broadway, Mayor
ATTEST:
______________________________
Hope Ithurburn, City Clerk
280

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EXHIBIT A

OPEN SPACE EASEMENT WITH CONVENANTS
(RIPARIAN AREA AND CREEK PROTECTION)
281

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Recording Requested by
and Return to:

City Clerk
City of Rocklin
3970 Rocklin Road
Rocklin, CA 95677
Undersigned Declares:

Exempt from Documentary Transfer Tax
Per Rev & Tax Code §11922
No Fee per Government Code Section 27383

GRANT OF OPEN SPACE EASEMENT WITH COVENANTS
(RIPARIAN AREA AND CREEK PROTECTION)
CROFTWOOD UNIT 2/(SD2017-0002)

1. TL The Woods, L. P., a California Limited Partnership ("Grantor"), hereby grants to the City of Rocklin, a municipal corporation, ("Grantee"), a perpetual open space easement, in that certain real property situated in the City of Rocklin, County of Placer, State of California, as shown and described in Exhibit 1, attached hereto and incorporated by reference herein ("Open Space Property"). This open space easement is given pursuant to Chapter 6.6 (commencing with section 51070) of Part 1, Division 1, Title 5 of the California Government Code.

2. Grantor and Grantee recognize that the Open Space Property has significant value and that this value will add to the public's enjoyment of and awareness for the need to preserve these amenities while living in an urbanized area. The purpose of this open space easement is to keep the Open Space Property in a condition that preserves its significant topographical features to as much of an extent as reasonably possible for the enjoyment and benefit of the public. In order that the Open Space Property be so kept, Grantor shall not:
a. Place, erect, construct, or maintain any improvement on the Open Space Property, except as allowed by this open space easement, as required by City approved infrastructure, including as approved on the tentative subdivision map for Croftwood Unit 2/(SD2017-0002) and associated improvement plans, and except as required for other open space management for safety purposes.
b. Cut, remove or otherwise disturb trees, shrubs, or other natural growth found on the Open Space Property, except as may be required for fire prevention and flood control protection (pursuant to the appropriate California Department of Fish and Wildlife permit), erosion control, thinning, or elimination of diseased growth, or similar preventative measures in a manner compatible with the purposes of this easement. 282

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Grantor shall not plant any trees, shrubs, or other vegetation upon the Open Space Property;
c. Enter upon the surface to mine, extract or otherwise remove any archaeological or natural resource found or located in the Open Space Property, or excavate, grade, remove or otherwise disturb any existing sand, soil, rock, gravel or other material found or located in the Open Space Property; d. Use any portion of the Open Space Property as a dump site, parking lot, storage area or any other use which is inconsistent with the stated purposes, terms, conditions, restrictions and covenants of this easement, or the findings of the City Council of the City of Rocklin relative to the Open Space Property pursuant to Government Code section 51080 et seq.;
e. Operate or permit the operation on the Open Space Property of any motor driven or powered vehicle, except as may be required for fire prevention and flood control and protection, elimination of diseased growth or similar preventive measures; and
f. Permit any advertising of any kind to be located on any portion of the Open Space Property.

3. The City Council of the City of Rocklin as Grantee may authorize exceptions to the foregoing restrictive covenants, provided the City Council finds that such exceptions are consistent with the City’s municipal purposes including approving structures which the Grantee finds within its discretion are consistent with the purpose of this Open Space Property easement, including, but not limited to, approving landscaping, fencing, public service facilities, and recreational and trail uses.

4. Grantor hereby grants Grantee, its successors and assigns, the right, but not the obligation, to enter the Open Space Property during the term of this easement for the purposes of removing anything or prohibiting any activity which is contrary to the stated purposes, terms, conditions, restrictions or covenants contained in this easement, or which will or may destroy the unique physical characteristics of the Open Space Property.

5. Grantor hereby waives for himself, his successors in interest and assigns, all reimbursement or compensation for any improvements located within the Open Space Property which may be damaged or destroyed by Grantee, its agents or employees, in carrying out any of the rights granted by this easement. In addition to the rights granted elsewhere herein, such rights include the right, but not the obligation, to make inspections of the Open Space Property and to maintain the Open Space Property for fire and flood prevention, fire fighting, flood abatement and rodent and/or pest extermination. 283

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6. The granting of this easement and its acceptance by the City of Rocklin does not authorize and is not intended to authorize the public to use any portion of the Open Space Property.

7. The sole purpose of this easement is to restrict the uses to which the Grantor may put the Open Space Property thereby preserving its topographic features.

8. This easement shall not be abandoned, and the terms hereof shall not be amended or rescinded as to any portion of the Open Space Property without the prior written consent of Grantee and full compliance with sections 51093 and 51094 of the Government Code.

9. Each of the terms and provisions contained herein is a covenant intended for the benefit of the public and constitutes an enforceable restriction pursuant to the provisions of section 8 Article XIII of the California Constitution and Chapter 6.6 (commencing with section 51070) of Part 1, Division 1, Title 5 of the Government Code, and shall be binding on the heirs, successors in interest and assigns of the Grantor, and each and all of them, and shall run with the land. Each of the stated purposes, terms, conditions, restrictions, and covenants may be specifically enforced or enjoined by proceedings in the Superior Court of the State of California.

10. In any legal proceeding between the Grantor and Grantee to enforce any of the rights or obligations of the parties herein or any of the terms contained herein the prevailing party shall be entitled to recover reasonable attorneys' fees, including those incurred on appeal, if any.

DATED:________________
GRANTOR:

TL The Woods L. P., a California Limited Partnership
By:_____________________________________________
(Signature)
Jay Timothy Lewis
President
284

NOTARY ACKNOWLEDGEMENT INSERTED HERE
285

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Reso. No.

EXHIBIT 1

OPEN SPACE EASEMENT PROPERTY DESCRIPTION
The land referred to herein is situated in the City of Rocklin, County of Placer, State of California and is described as follows:

Open Space Easement over Lot A and Lot B, as shown on the map entitled, “Final Map of Croftwood Unit 2”,
filed for record in the Office of the Recorder of Placer County, California, in Book_____of Maps, at Page _____.
286

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Reso. No.

EXHIBIT 1
Plat of Open Space Easement
287
City Council
Staff Report

Subject:

Fire Department Annual Report for 2022
Date:

March 14, 2023
Submitted By:

Reginald Williams
Julie Ervin
Department:

Fire
Recommendation:

Receive the attached Annual Report of Fire Department activities from January 1 - December 31, 2022
Background:

The attached 2022 Rocklin Fire Department Annual Report provides a year in review of Fire Department activities. During the City Council meeting, department personnel will provide an overview of the annual report, which is provided to the City Council to receive and file.

Item Number 5.B

ATTACHMENTS:

1. Rocklin Fire Department 2022 Annual Report
288

2022

ANNUAL REPORT

CITY OF ROCKLIN

FIRE DEPARTMENT
Prepared by Executive Assistant J. Ervin 289
City of Rocklin Fire Department | 2022 Annual Report | Page 2

Our Mission Statement:

Our mission is to minimize risk, increase safety,
and improve the quality of life in our community
by responding quickly, solving problems, and
being nice!

CITY OF ROCKLIN

FIRE DEPARTMENT
290
City of Rocklin Fire Department | 2022 Annual Report | Page 3

Background
In June 1894, Rocklin’s first fire department was formed when seventeen men paid a $2.00 initia- tion fee, elected officers, and founded Rocklin Hose Company Number One, also known as Rock- lin’s first fire department. The group elected Irishman William J. Byrne as company foreman and Rocklin’s first Fire Chief.

For almost 130 years the department has evolved and grown to meet the expanding mission and needs of the community. Today, the department is comprised of 43 full time employees, including suppression and administrative staff whom operate out of three fire stations, one Fire Administra- tion office, and continue protecting a population of over 73,000 residents.

Finance
The fire department ’s budget is part of the overall City general fund and is approved by the City Council on an annual basis. The City operates on a July 1 through June 30 fiscal year. The budg- et includes all aspects necessary for the fire department ’s operation including personnel, opera- tions, and capital costs. The FY 2021/2022 adopted budget for the department was $12,061,500.

The Fire Chief and Executive Staff are tasked with being the stewards of the organization ’s finan- cial resources. They continually evaluate the department ’s programs and service delivery models to ensure their cost effectiveness and efficiency, but more importantly to ensure we are meeting the emergency service needs of our community. The Rocklin Fire Department ’s commitment to providing the best possible service within available funding constraints ensures stabilized financ- es, enhances the delivery of essential emergency services, and keeps the department on a fiscal- ly sustainable path moving forward.

Supported by
Our 2022 City Council Our 2022 City Department Directors Bill Halldin, Mayor Aly Zimmermann, City Manager
Ken Broadway, Vice-Mayor Sherri Conway, Assistant City Manager Jill Gayaldo, Councilmember Sheri Chapman, City Attorney Greg Janda, Councilmember Hope Ithurburn, City Clerk
Joe Patterson, Councilmember Tameka Usher, Director of Administrative Services Paul Ruhkala, Interim Councilmember Daniel Choe, City Treasurer David Mohlenbrok, Director of Community Development
Kevin Huntzinger, Director of Parks and Recreation
Justin Nartker, Director of Public Services
Reginald Williams, Fire Chief
Rustin Banks, Police Chief

291
City of Rocklin Fire Department | 2022 Annual Report | Page 4

Table of Contents
Mission Statement ............................................................................................. 2 Background........................................................................................................ 3 Table of Contents .............................................................................................. 4 A message from the Office of the Fire Chief ...................................................... 5 Organizational Chart .......................................................................................... 6 Incident Responses in 2022............................................................................... 7 Incident Types ................................................................................................... 9 Map of Fire Call Density .................................................................................. 10 Map of EMS Calls ............................................................................................ 11 Map of Travel Times ........................................................................................ 12 Wildland Urban Interface (WUI) Fires .............................................................. 13 Fire Operations Division .................................................................................. 14 Emergency Medical Services........................................................................... 15 Operations and Suppression ........................................................................... 16 Department Training ........................................................................................ 17 Academy 22-01 ................................................................................................ 20 Training to Fight Fires ...................................................................................... 21 Mutual Aid and Wildland Fire Responses ........................................................ 22 Fire Prevention Division ................................................................................... 26 Fire Prevention Activities ................................................................................. 27 Arson Task Force and Fire Investigations ....................................................... 28 Fire Inspections ............................................................................................... 29 Station Inspections .......................................................................................... 30 Fire Administration ........................................................................................... 31 Strategic Plan .................................................................................................. 32 Fire Department Organization.......................................................................... 33 Suppression Staff Special Assignments .......................................................... 34 Public Education .............................................................................................. 35 Community Events ........................................................................................... 36 Fire Department Volunteers ............................................................................. 38 Self-Contained Breathing Apparatus ............................................................... 39 Station Apparatus ............................................................................................ 40 Department Recognitions ................................................................................ 44 Retirements ..................................................................................................... 46 292
City of Rocklin Fire Department | 2022 Annual Report | Page 5

A message from the Office of the Fire Chief…

In 2022, the Fire Department remained focused on providing high - quality customer service to the citizens and visitors of Rocklin through education, prevention, and response. The Department pro- vided more public education to our public and private schools, in- creasing awareness to fire and medical safety to all age groups. We also used community events such as the Civic Celebration, Hot Chili Cool Cars, and Patriot ’s Day as opportunities to engage the community and provide basic training and education on hands only CPR and how to prevent fires.

Fire Prevention is another area the Department continued to ex- pand on this year. We hired an additional Deputy Fire Chief who will be the dedicated Fire Marshal to oversee day -to-day fire plan review and inspections. The Fire Marshal has reestablished a for- mal Fire Arson and Investigations Unit responsible for determining cause and origin of fires within the city and ensuring all criminal fires are investigated and prosecuted to keep our community safe.

Response to emergencies is a high-priority of the Department as we continue to experience a mar- ginal increase in calls for service. In 2022, the Department reviewed our three response districts for Fire Stations 23, 24, and 25 to ensure the closest fire station responds appropriately to calls for ser- vice. Also in 2022, the Department responded to 6,422 calls for service, which resulted in a 2.1% increase from 2021. The greatest increase in calls for service by category was for “Good Intent,” which increased 7.7% from 2021. A good intent occurs when the fire department responds to a re- ported emergency and arrive to determine that no such emergency exists (e.g., smoke from barbe- que, wrong location, unknown odors, etc.).

Your Rocklin Fire Department remains committed to providing a safe and healthy community and will continue to respond to all calls for service 24-hours a day, 365 days of the year.

I continue to be proud of the men and women of the Rocklin Fire Department as they work diligent- ly to keep our community and visitors safe.
“Our mission is to minimize risk, increase safety, and improve the quality of life in our community by responding quickly, solving problems, and being nice!”

Respectfully,

Reginald O. Williams
Fire Chief

Fire Chief Williams
293
City of Rocklin Fire Department | 2022 Annual Report | Page 6

Organizational Chart
1-Fire Chief 1-Fire Inspector
1-Deputy Fire Chief-Fire Prevention 1-Fire Inspector-Contractor 1-Deputy Fire Chief-Operations 1-Fire Prevention Plans Examiner 3-Battalion Chiefs 1-Executive Assistant
9-Fire Captains 1-Administrative Analyst
9-Fire Engineers 1-Senior Office Assistant
12-Firefighter-Paramedics 3-Fire Volunteers
1-Firefighter
294
City of Rocklin Fire Department | 2022 Annual Report | Page 7

Incident Responses in 2022
295
City of Rocklin Fire Department | 2022 Annual Report | Page 8

Incident Responses in 2022
The Rocklin Fire Department responded to 3,146 incidents during the first six months of 2022, ex- periencing a 7.25% increase when compared to 2,918 incidents responded to during the same pe- riod in 2021.

During the second half of 2022, the department responded to 3,276 incidents with a 2.85% de- crease when compared to 3,372 incidents during the same period of 2021. Overall, the department responded to 6,422 incidents between January 1st and December 31st that resulted in an overall

2.1% increase from last year’s totals.

TOTAL 6,422 6,290
Emergency Medical 4,243 4,338
Illness/Injury
Vehicle Accidents with non-injury

Medical Assists
Service Calls 617 603
Assist Invalid
Cover assignment, standby, move-up
Assist Police or other Governmental Agency
Smoke or odor removal
Other (water or steam leak, unauthorized burning, etc.)

Good Intent 855 668
Dispatched and Cancelled En-route
No Incident Found on Arrival at Address or Wrong Location Smoke scare, odor of smoke
Other (Hazmat release investigation, no release, authorized con-

False Alarms 329 302
Smoke detector activation due to malfunction or unintentional Alarm system sounded, activation due to malfunction or uninten- tional

Other (CO detector activation due to malfunction, sprinkler activa- tion-no fire)

Hazardous Materials 83 72
Gasoline, oil or other flammable liquid spill
Other (Electrical, Arcing equipment, Power line down, chemical spill, etc.)
Carbon Monoxide Incidents

Fires 156 177
Structures
Vehicle
Grass, Wild Land

Other (cooking, chimney, trash, etc.)
Rescues 134 13
Extrication of victim from stalled elevator, vehicle, or building/ structure
Vehicle Accidents with injuries
Animal rescue

Weather or Other 5 117
2022 2021
296
City of Rocklin Fire Department | 2022 Annual Report | Page 9

Incident Types
Emergency Medical Service (EMS) incidents accounted for 66% of Fire Department activity dur- ing the 2022 calendar year. EMS incidents decreased from 4,338 in 2021 to 4,243 in 2022, ac- counting for a 2.3% decrease. Fire incidents saw a 11.9% decrease during the same time period reducing from 177 incidents in 2021 to 156 incidents in 2022.

Service Calls and Good Intent responses accounted for 10% and 13% respectively of the total incidents during the year. Approximately 90% of all activity captured during the calendar year is attributed to EMS, Service Calls, and Good Intent Calls.

It should be noted that Good Intent Calls are incidents which 911 callers perceive as an emer- gency (medical, fire, hazardous conditions, etc.) but is later deemed by first responders as a non -emergency. Other is recorded as severe weather related incidents or other special type of inci- dents.
297
City of Rocklin Fire Department | 2022 Annual Report | Page 10

Map of Fire Call Density
In 2022, fire incidents decreased by 11.9% throughout the calendar year reducing from 177 inci- dents in 2021 to 156 incidents in 2022 . In total, fires accounted for 3% of all incidents; with residen- tial structure fires accounting for the majority of property loss for the year and highest risk for fire - related injury.
298
City of Rocklin Fire Department | 2022 Annual Report | Page 11

Map of EMS Calls
The map above represents all EMS calls for service in 2022, including vehicle accidents with inju- ries. Emergency medical calls account for 66% of response from the fire department. Rocklin Fire responds to all medical emergencies with at least one paramedic/firefighter on each apparatus, providing a higher level of service and documented improved patient outcomes. 299
City of Rocklin Fire Department | 2022 Annual Report | Page 12

Map of Travel Times
This map represents travel time for emergent calls (Code 3) in the City of Rocklin in 2022. Code 3 calls require the use of lights and sirens to expedite response to save lives and property. The data is derived from the department’s record management systems (ImageTrend), which uses unit data pro- vided by the City’s Computer Aided Dispatch (CAD) system. The travel time intervals vary from zero to two (0-2) minutes to greater than seven minutes (>7), not accounting for alarm handling or turnout time. Fire crews obtain a zero-minute travel time when reporting new incidents or arriving prior to be- ing dispatched by the Police/Fire Communications Center. 300
City of Rocklin Fire Department | 2022 Annual Report | Page 13

Wildland Urban Interface (WUI) Fires
And Population Threat
The map above represents all vegetation fires in 2022 and relation to the “wildland threat to popula- tion.” Rocklin Fire Department strives to prevent and reduce wildland fires through annual mailers that remind our community of the importance for creating defensible space. The department also en- courages grazing and other fire mitigation strategies to reduce the rapid spread of vegetation fires.

Fire threat is a combination of two factors: 1) fire frequency, or the likelihood of a given area burning, and 2) potential fire behavior (hazard).

301
City of Rocklin Fire Department | 2022 Annual Report | Page 14

Fire Operations Division
Deputy Fire Chief Watkins has served as the Deputy Fire Chief of Operations for two years. In his current role with the department, Chief Watkins is responsible for recruitment and promotions, standards of cover, pre -incident planning, quar- terly inspections, and supporting A, B, and C shift Battalion Chiefs with day to day operations.

The Fire Department provides emergency response services within our community from three strategically located fire sta- tions. Housed within each station are fire apparatus precisely placed to provide the optimum most efficient response model for all incident types throughout the City.

Daily, our response force is made up of two Fire Engines, one Ladder Truck, and a variety of Command/Support vehicles. During the dry season, Wildland Engines are placed into service providing fire protection to our Wildland Urban Interface (WUI) response zones. Common daily responses include fire suppression (structural, wildland, and vehicle), emergency medical ser- vices, vehicle extrication, and technical rescue in addition to a variety of other assistance calls.

Emergency response is provided by highly motivated, well-trained professional men and wom- en who are prepared to answer all calls for service every minute of the day. Personnel are as- signed to one of three shifts (A, B, or C shift) led by a Battalion Chief. Staffing for each Fire Engine is (3) personnel and (4) personnel for the Ladder Truck. At a minimum, staffing on each apparatus is a Fire Captain, Fire Engineer, and a Firefighter(s), with one being Paramed- ic trained in providing Ad-
vanced Life Support pre -
hospital care.

All play an integral role in
every response no matter
the size or complexity.

All personnel comprising
the Operations Division
of your Fire Department,
stand at the ready to pro-
vide the most efficient,
expeditious, and profes-
sional response to all of
our community’s needs.

Deputy Fire Chief Watkins
302
City of Rocklin Fire Department | 2022 Annual Report | Page 15

Emergency Medical Services
The Emergency Medical Services (EMS) Division is responsible for the management of the City ’s EMS system, which currently operates two Advanced Life Support (ALS) engines and a truck company. The Rocklin Fire Department employs 25 paramedics and 10 emergency medical technician ’s (EMT) to staff these units which provides ALS care 24/7.

Medical calls account for approximately 66% of the calls for ser- vice received by the City each year. The City also works closely with our allied partners to include the receiving hospitals and American Medical Response (AMR) for transport services.

Although our paramedics provide ALS care 24/7, they al- so have the specialized assistance of three LUCAS de-
vice’s. The department carries one device on each Fire
apparatus and they are utilized as an additional resource for life saving efforts. The LUCAS device extends the
reach of care by maintaining chest compressions during transport of patients suffering from Cardiac Arrest.

With tools such as the LU-
CAS device, combined with
highly trained EMS person-
nel, the Rocklin Fire De-
partment prides itself with
ensuring we provide the
highest level of care to the
residents and visitors of
Rocklin.

Battalion Chief Hertel
303
City of Rocklin Fire Department | 2022 Annual Report | Page 16

Operations and Suppression
Day to day operations of the firehouse can vary and having the appropriate tools, equipment, pre-planning and suppression ne- cessities prepares fire personnel to be at the ready for any and all types of emergencies. In the fire service this type of re- sponse capabilities is referred to as a “All-Hazard” fire depart- ment. An “All Hazards” fire department represents every level of a hazard response whether it is rope rescue, hazardous materi- als, building collapse, EMS, vehicle extraction, fire extinguish- ment and the list can go on and on.

The Operations Division currently supports equipping not only our firefighters with the proper Personal Protective Equipment (PPE) and tools necessary to appropriately respond to the vast variety of call types we receive annually, but also properly equips our primary response apparatus. The Rocklin Fire De- partment’s primary response apparatus includes; two Type I Engines, one Type I Truck, three Type III Wildland apparatus and various utility vehicles.

Some of the essential firefighter’s PPE consist of structural and wildland turnouts and helmets, as well as individually issued thermal imaging cameras and portable radios. These are just a couple of the tools and equipment provided to our fire personnel which allow them to do their job to the best of their ability. The Operation Division also provides apparatus tools and equipment such as; hose, ladders, chainsaws, extrication tools, air monitors and much more. This equipment is all es- sential in equipping our fire department and it ’s personnel to properly respond to the community we serve in any emergency that we may encounter.

Battalion Chief Holmes
Operations and Sup-
pression account for
87% of the Fire De-
partment’s fiscal
budget.

This means that 87%
of the department ’s
budget supports all
tools & equipment
purchased for all ap-
paratus as well as
providing all Fire per-
sonnel with their re-
quired personal pro-
tective equipment
(PPE) necessary to
respond to each call
for service.

FIRE BUDGET PERCENTAGES BY DIVISION
304
City of Rocklin Fire Department | 2022 Annual Report | Page 17

Department Training
In 2022, the department was fortunate to participate in sever- al multi -agency drills and training opportunities. Department training is crucial to the ongoing tasks and challenges of day to day incident responses.

Common training topics that we worked on in 2022 included some of the following:

Rope Rescue, Truck Operations, Rapid Intervention Crew
Operations (RIC), Annual Wildland Fire Safety Training (RT - 130), Fire Attack and Primary Search of a structures;
Wildland Firefighting, Auto Extrication, Urban Interface clas- ses, Gas Emergency training, Radio Communications, Inci- dent Command classes, Self -Contained Breathing Apparatus (SCBA), Active Shooter, continuous EMS renewals, Driver/ Operator series classes as well sending Engineers to the Rio Hondo Truck Academy in Southern California annually.

Multi-agency drills as well as department coordinated training assessments are facilitated throughout the year to assist with the preparedness of ad-hoc situations and day to day incidents that may arise. Training options include burning structure simulations, rescue scenarios, RT -130 Wildland Fire Safety, and Red Card Pack testing.

Additionally, the department completed various in -house training programs facilitated by on -duty staffing. These in-house training opportunities give the subject matter experts in the department their time to shine with the specific training and background.

Examples include:
• Outfitting our newest apparatus, a 107’ aerial ladder truck, with ground ladders, extrication tools and specialty equipment. Truck 24 is equipped with a section of high -pressure LDH (large diameter hose) de-
signed to allow a pumper to
supply water to our ladder
pipe at high pressures for ele-
vated firefighting operations.
• This year we were fortunate
to enlist Ross Ladder Co. to
conduct our annual hose test-
ing. Contracting out this ser-
vice will make our hose test-
ing process more stream-
lined, efficient and safe. It will
also reduce the wear and tear
on our front line apparatus.

Furthermore, Ross Ladder
Co. keeps meticulous records
of our hoses condition and
department-wide inventory.

Battalion Chief Molinaro
305
City of Rocklin Fire Department | 2022 Annual Report | Page 18

Department Training
Lastly, we continue to work
with local agencies for various
training opportunities to in-
crease the specialized training
and knowledge that prepares
fire personnel to be prepared
and ready for when the citi-
zens of the community and
visitors need us.
306
City of Rocklin Fire Department | 2022 Annual Report | Page 19

Department Training
307
City of Rocklin Fire Department | 2022 Annual Report | Page 20

Academy 22 - 01
In May 2022, four new Firefighters joined the
Rocklin Fire family and underwent an in -house
6-week training academy specifically designed
for lateral transfers.

Many of our department personnel join our de-
partment with skills and knowledge acquired
from other Fire department agencies. An in -
house training academy ensures the cohesive-
ness of applying the policies and procedures of
the Rocklin Fire department and learning the
“Rocklin-way”.
308
City of Rocklin Fire Department | 2022 Annual Report | Page 21

Training to Fight Fires: The Red Card Pack Test
Rocklin Fire Department responds to dozens of fire related incidents each year. Aside from working structure fires, we also respond to other situations outside of structure fires that require a thorough size up by the first in Company Officer or Battalion Chief. Providing a detailed, consistent size up not only paints a picture for all other responding units but it also sets the tone of the incident and mitigation at a wildland fire incident.

The Red Card Pack Test is a physical fitness test for firefighters who have the potential to respond to a wildland fire incident. To earn a Red Card, firefighters are required to complete a simulated test consisting of a 3 -mile hike over level terrain carrying a 45 pound pack. To qualify for arduous fireline work, firefighters must complete the pack test in 45 minutes or less. Firefighters move quickly in order to complete the testing, however, running is not allowed and one foot must always have contact with the ground.

The Red Card Pack Test is designed to insure that our fire personnel are trained as an organization and work cohe- sively together. Incidents continue to be mitigated in a timely manner with safety as our number one priority.

309

Mutual Aid and Wildland Fire Responses

Rocklin is often requested for assistance during wildland fire incidents occurring outside of the City. In 2022, Rocklin Fire responded to three separate single resource requests for assistance in and around Placer County. A single resource request consists of a special- ized single increment of any resource, considered fully operational when deployed with de- partment equipment. Example: a single crew member from a department with a specialized skill set and/or specific request of a specialized engine, dozer, etc.

The department has several specialty trained and skilled firefighters that respond to single resource requests including a Public Information Officer (PIO), Strike Team Leader, Com- munications Unit Leader, and Division Supervisor. R ocklin Fire also provided mutual aid on 198 occasions and received mutual assistance on 139 occasions in 2022. 310

Mill Fire Incident
Siskiyou County
248 miles NW of Rocklin
Started: September 2, 2022
Contained: September 13, 2022

Rocklin Response: Single Resource

Active for 11 days

Acres burned: 3,935

Structures destroyed: 118

Cause: Under investigation

Rocklin Fire personnel assisted for
3 days
Photo and containment data provided by Cal Fire:
www.fire.ca.gov/incidents/2022
311

Mountain Fire Incident
Siskiyou County
270 miles NW of Rocklin
Started: September 2, 2022
Last Updated September 21, 2022

Rocklin Response:

Single Resource

Acres burned: 13,440

Structures destroyed: 4

Cause: Under investigation

Rocklin Fire personnel assisted
for 10 days
Photo and containment data provided by Cal Fire:
www.fire.ca.gov/incidents/2022
312

Mosquito Fire Incident
El Dorado and Placer Counties
50 miles NE of Rocklin
Started: September 6, 2022
Contained: October 27, 2022

Background:

The Mosquito Fire was detected the evening of Tuesday, September 6th and burned east of Foresthill, predominantly on the Tahoe and Eldorado National Forests in Placer and El Dorado counties.

Rocklin Response: Single Resource
Active for 50 days
Acres burned: 76,788
Structures destroyed: 78
Cause: Under investigation
Rocklin Fire personnel assisted for 14 days
Photo and containment data provided by Cal Fire:
www.fire.ca.gov/incidents/2022

313
City of Rocklin Fire Department | 2022 Annual Report | Page 26

Fire Prevention Division

Deputy Fire Chief Brayton has served as the department ’s Fire Marshal just under a year in his new role. Chief Brayton is re- sponsible for overseeing the Fire Prevention Division and Arson Task Force in the department.

The Fire Prevention Division of the Rocklin Fire Department pro- vides City residents with the highest level of community risk re- duction and active fire prevention through education and enforce- ment by working with businesses and residents. The Fire Pre- vention team is divided into four areas of focus: Fire Prevention and Inspections, Public Education, Fire Plans Review, and Fire & Arson Investigations.

The primary function of the Fire Prevention Division is to attempt to prevent fires from occurring by enforcing standards referred to as the Fire Code. Enforcement happens through locally adopted international, national, and State standards. The City of Rocklin has adopted the Califor- nia Fire Code, in its entirety, including Appendix BB: Fire -Flow Requirements for Buildings; Ap- pendix C: Fire Hydrant Locations and Distribution; and Appendix D: Fire Apparatus Access Roads.

Fire and Life Safety Inspections are administered under the California Fire Code, NFPA stand- ards, and the Rocklin Municipal Code. Annual inspections of businesses and assemblies are regulated under these laws and standards and include, but are not limited to, schools, hotels/ motels, apartment complexes, high-rise buildings, apartments, and assemblies.

The Fire and Arson Investigation Unit includes an experienced group of highly trained investiga- tors. The men and women in this team are professional firefighters and inspectors who are cross -trained in fire cause determination, fire scene forensics, fire laws, and enforcement. Working closely with the Rocklin Police Department and allied agencies, these individuals are skilled and have a high success rate in determining whether suspicious fires are arson. Fire and Arson In- vestigation Unit members are peace officers under penal code 830.37.

Deputy Fire Chief Brayton
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City of Rocklin Fire Department | 2022 Annual Report | Page 27

Fire Prevention Activities
The Fire Prevention team conducted 824 initial fire inspections and 352 re -inspections between January 1, 2022 and December 31, 2022. In addition to providing fire and life safety inspections, the Fire Prevention Plans Examiner completed 390 initial fire plan examination reviews.

During the 2022 calendar year, the Prevention team and fire crews conducted a total of 42 public education events, reaching almost nine thousand individuals of all ages. The Administrative office receives various public education special requests throughout the year that include school visits, harvest festivals, career fairs, and City -wide special events. Rocklin Fire Department is happy to attempt to accommodate most requests with the approval of the Fire Chief and as emergency re- sponses allow. Fire crews that are able to attend events are required to continue to serve emer- gency calls and remain in -service. At times, fire crews will need to leave an event and return as soon as an emergency response has been cleared.
*These totals are not included in the inspection counts. 315
City of Rocklin Fire Department | 2022 Annual Report | Page 28

Arson Task Force and Fire Investigations
Established in April 2022, The Fire and Arson
Investigation Unit conducted 20 fire investiga-
tions determining fire origin and cause. These
fire cause analyses allow the fire department to
identify trends in the community to address fire
safety, as well as provides analytical data to de-
velop fire engineering safety standards, and in-
vestigate and enforce fire -related crimes includ-
ing arson.

Working closely with the Rocklin Police Depart-
ment and allied agencies, the investigative efforts
of the Fire and Arson Investigation Unit led to
three felony arrests for arson in 2022. The Fire
and Arson Investigation Unit strives to ensure
that Rocklin remains a family -friendly and safe
community.
316
City of Rocklin Fire Department | 2022 Annual Report | Page 29

Fire Inspections
Rocklin Fire Department’s Prevention team com-
pletes construction related and annual fire and
life safety inspections of all City businesses in-
cluding professional offices and specialty ser-
vices; as well as gathering locations such as
churches, recreation facilities, and restaurants.

Additionally, annual inspections are regulated
under State laws and standards and include, but are not limited to, schools, hotels/motels, apart- ment complexes, high-rise buildings, apartments, and assemblies.

New construction inspections can include businesses, residential, fire alarms, and sprinklers in- stallations. Fire Inspectors work collaboratively with the department ’s Fire Prevention Plans Ex- aminer to facilitate what our Fire Inspectors are looking for at on-site inspections.

317
City of Rocklin Fire Department | 2022 Annual Report | Page 30

Station Inspections
Rocklin Fire Station Inspection’s are completed annually.

The Rocklin Fire Department continues to move forward on implementing internal strategic goals. Stations rotate for an- nual inspections upon the Fire Chief ’s discretion and are an- nounced approximately 30 days in advance of the planned inspection date.

The Fire Chief ’s annual station inspections allow stations to demonstrate their preparedness. The inspections rotate by shift each year beginning with the A -shift this year, B -shift in 2023, and C-Shift in 2024.

In 2021, the Fire Chief and Chief Staff in the Department be- gan conducting annual station inspections. The purpose of these inspections is to ensure all facilities, tools, and equip- ment are maintained, clean, and in operational readiness.

The Fire Chief conducts a comprehensive inspection of each fire station, including the interior, ex- terior of facilities, and all apparatus. All items are checked for condition, functionality, and cleanli- ness. Station inspections are approximately 45 minutes and are completed in chronological order by station number. Personnel are expected to wear their Class B uniforms and have their Class A uniform available upon request.

Keeping the stations interior, exterior,
and apparatus inspection-ready can be
a challenge. The Fire Chief sets ex-
pectations that all ceilings, walls, and
floors are dusted and cleaned.

The apparatus also goes through a top
to bottom cleansing and inspection
process. Additionally, the Fire Chief
inspects each tool for proper opera-
tion, cleanliness, and for the correct
utility markings.

318
City of Rocklin Fire Department | 2022 Annual Report | Page 31

Fire Administration
The Fire Administration office is a multi-faceted environment that requires an intense amount of concentration while simultaneously supporting the fire crews and serving the citizens of Rocklin.

In order for the Administrative office to run smoothly, many deadlines and responsibilities must be met. Excellent internal and external customer service is crucial to the success of the administra- tion office running simultaneously with the crews in the traditional Monday through Friday day to day office environment.

Some of the daily functions performed by Administrative staff include:
• Assisting the Chief staff with special projects, reports, analysis, and presentations • Answering multi-division general phone inquiries and helping with public requests including report requests, City fee inquiries, and directory assistance • Responding to multi-division email requests, distributing mail and parcels, ordering public ed- ucation products, office supplies, and managing maintenance services for stations • Proofreading documents and assisting with computer software and database updates for all ranks in the department
• Preparing correspondence letters, scheduling inspection services, and entering data for track- ing inspection services
• Maintaining updates to department policies and procedures • Processing department purchase requests and finalizing purchase procedures from start to finish for department staff
• Maintaining all logistical preparation for badge pinning's, annual awards celebration, and other department-wide special events
• Assisting with new staff on-boarding and uniforms ordering for department staff 319
City of Rocklin Fire Department | 2022 Annual Report | Page 32

Rocklin Fire Department
Strategic Plan

As part of the department’s strategic planning, stakeholders identified three themes with identified objective’s through 2026. The objective’s are outlined below:

Themes identified:
1) “How do we continue to improve on
protecting lives, property, and the
environment during and prior to
emergency events?”
2) “How do we meet the increasing ser-
vice demands over the coming years?”
3) “How do we better market our services
and demonstrate our value to our com-
munity?”
Strategic Objective 1:
 Improve survivability for victims of fire,
hazardous material release, entrapment,
or other crisis incidents
 Survivability of patients experiencing acute medical emergencies  Improve firefighter safety and survival
 Improve agency resiliency during crisis level events
Strategic Objective 2:
 Financial and legal risk/liability to the fire department and the City of Rocklin  Improve efficiency within the current budget system
 Prepare the agency for the next economic downturn
 Prepare for rapid population growth
Strategic Objective 3:
 Promote a positive agency reputation within the community  Mitigate fire related damage to allow occupants to remain in the impacted structure after sup- pression operations
 Provide downward pressure on fire insurance premium costs within the community  Provide value beyond the 911 call

The Strategic Plan can be located on the City’s web site:
www.rocklin.ca.us/rocklin-fire-strategic-plan
320
City of Rocklin Fire Department | 2022 Annual Report | Page 33

Fire Department Organization

The Fire Chief oversees day-to-day Operations and Administration with the assistance of two Deputy Fire Chiefs

Each Deputy Fire Chief manages the Department’s
Fire Prevention Division and Operations Division
with the assistance of three Battalion Chiefs

Each Battalion Chief manages their respective program to include:

Emergency Medical Services
Operations and Suppression
Training, Facilities, and Apparatus

and, the Firefighting Personnel that make up the bulk of the Department consists of Fire Captain’s, Fire Engineer’s, and Firefighter/Firefighter-Paramedics

They are who make it all happen and bring the Department’s Mission to fruition!

321
City of Rocklin Fire Department | 2022 Annual Report | Page 34

Suppression Staff
Special Assignments

Rocklin Fire personnel are each tasked with a special
assignment for the year, in addition to their day to day duties of firefighting. Special assignments include but are not limited to some of the following:

• Maintain Personal Protective Equipment (PPE)
• Maintain Department Scheduling and Attendance
Reporting
• Manage Mobile Technologies and Mobile Data Ter-
minals (MDTs)
• Manage Portable and Mobile Radio Communica-
tions
• Facilitate and Lead Department Apparatus Committee and respond as City Fleet Liaison • Coordinate Emergency Medical Support Training
• Manage Self-Contained Breathing Apparatus (SCBA) Program • Facilitate as Rescue Coordinator (Rope Rescue)
• Maintain Apparatus Tools, Inventory, and Equipment
• Manage and Oversee Emergency Medical Support Supplies, Purchasing, and Inventory • Assist with Fire Arson Investigation Unit (FAIU)
• Maintain Workout Equipment Repair, Maintenance, and Purchasing of Equipment • Maintain Narcotic Tracking and Active-911 Program
• Facilitate the Critical Incident
Stress Management Pro-
gram
• Facilitate and Lead Hands -
Only CPR and Vehicle Extri-
cation Training
• Maintain and update Pre-Fire
Plans

322
City of Rocklin Fire Department | 2022 Annual Report | Page 35

Public Education
Public Education in 2022 happened differently than in years past. Rocklin provided public education to many schools and Rocklin citizens to the best of their availability post-Covid.

Due to Covid, hosting gatherings such as an open house or other classroom style learning sessions were not an option.

Therefore, informing the public of safety information and tips was primarily through social media, a visit to the station via vid- eo, and several parking lot or apparatus bay presentations visi- ble from a safe distance.

A new addition this year was the red flag day feather flags, dis- tributed in high visibility areas throughout the City. Each station would post these 15’ feather flags in front of the stations whenever the National Weather Service designated that
day as a red flag day.

The problem of informing people about red flag days
(which are considered for extreme fire danger condi-
tions) was identified and the feather flags were a new
program to help keep people in the know.

These feather flags can easily be identified when in ef- fect and we feel they are a positive contribution to re- mind citizens to be fire
safe during fire season in
and around of the City.
323
City of Rocklin Fire Department | 2022 Annual Report | Page 36

Community Events
Rocklin Fire is proud to be present at several annual City events that includes the Civic Celebration in the Spring, followed by the annual Patriot Day hosted by the City ’s Police Department and the Hot Chili & Cool Cars event hosted yearly by the City’s Chamber of Commerce, both occurring in the Fall. Rocklin citizens will often see the Fire Chief at several events including the National Night Out celebrated in late summer.

Hands-only CPR demonstrations were provided to the community this year and with the increase in Firefighter recruitment, Rocklin was happy to participate at the Veteran’s Day Public Safety Career Fair hosted at Sierra College.

Additionally, the Rocklin Firefighters Local 3847 hosts three main events annually: Easter egg hunt, Santa
Tours, and pancake
breakfast for Rocklin
residents.
324
City of Rocklin Fire Department | 2022 Annual Report | Page 37

Every year, our citizens young and old
wait on their frosty driveways and peer
through their windows to get a look at
Santa driven around the City by our
beautiful Christmas Engine as it cruises
through every neighborhood, bringing
joy and smiles to all City residents.

This annual tradition is beloved by our
community for over 40 years and our
Firefighter’s Association loves making it
happen for them!
325

Fire Department Volunteers
The Fire Department has com-
mitted volunteers that serve
the department in a variety of
public service and administra-
tive tasks as well as attend nu-
merous City annual events in-
cluding the Civic Celebration,
Patriot Day, and the popular
Hot Chili Cool Cars.

In November of this year, the
City of Rocklin volunteers for
both the Police and Fire depart-
ments were recognized during
their annual appreciation din-
ner as they celebrated the 20th
year of the City ’s Volunteer
Program.

Fire Volunteers assist with many projects involving the Fire Department including Admin- istrative tasks, hydrant painting, Fire Access mapping, weed abatement, File of Life, fall safety education, and hands only CPR demonstrations.
326
City of Rocklin Fire Department | 2022 Annual Report | Page 39

Self-Contained Breathing Apparatus and the BSU
The self-contained breathing apparatus (SCBA) is the
air supply carried on the backs of firefighters for struc- tural firefighting. The current life expectancy of SCBAs is 10 years and are required to be replaced based on
the manufacturer recommendation.

The Thermal Imaging Cameras (TICs) give firefighters
a thermal image for victim search, and heat signatures
inside the walls of structures that can not be seen with the naked eye. This gift of sight inside of a structure fire is unparalleled.

Training enables firefighter staff to manage the SCBA
carefully and make certain determinations when re-
sponding to emergent fire situations.

The Fire Department currently has dedicated City vol-
unteers who support the organization during major
emergency incidents including wildland fire responses
where the departments Breathing Support Unit (BSU)
is utilized. The BSU is used to replenish depleted air
cylinders that allow firefighters to continue to fight fires with continuous oxygen support.
327
City of Rocklin Fire Department | 2022 Annual Report | Page 40

STATION APPARATUS
Each Station houses specialized apparatus that is dis-
patched to respond to a variety of emergency situations.

Department apparatus that can be seen often around the
City include:

Type 1 Engine - used or most medical emergencies, vehi- cle accidents, hazardous materials, and public assistance.

Type 3 Engine - used for wildland response and is
equipped with 4-wheel drive.

Type 1 Aerial Ladder Truck - specifically designed and equipped with a 107’ aerial ladder along with multiple
ground ladders that aid in suppression and rescue opera- tions.

Foam Tender (FT) - built specifically to transport foam for large flammable liquid fires.

Breathing Support Unit (BSU) - specifically designed to provide stored compressed air at emergencies.

Emergency Utility Vehicle (EUV) - an all -terrain vehicle designed to maneuver in areas with limited access for En- gine response.

Battalion Chief Unit (BC) - a passenger vehicle utilized for emergency response by the on-duty Battalion Chief.

Remember to pull to the right for sirens and lights.
328
City of Rocklin Fire Department | 2022 Annual Report | Page 41

STATION APPARATUS

Type 3 Engine
Type 1 Aerial Ladder Truck
Type 3 Engine
Type 1 Engine
329
City of Rocklin Fire Department | 2022 Annual Report | Page 42

STATION APPARATUS

FT-Foam Tender
BSU-Breathing Support Unit
EUV-Emergency Utility Vehicle
330
City of Rocklin Fire Department | 2022 Annual Report | Page 43

STATION APPARATUS
Battalion Chief
331
City of Rocklin Fire Department | 2022 Annual Report | Page 44

Department Recognitions

Promotions, New Hires, and
Administrative Staff were recognized at our
annual awards ceremony

Promotions included: 1-Deputy Fire Chief, 1-Battalion Chief, 1-Captain, and 2-Engineers New Hires included: 4-Firefighter-Paramedics, 1-Senior Office Assistant, 1-Fire Prevention Plans Examiner, and an Administrative Analyst 332
City of Rocklin Fire Department | 2022 Annual Report | Page 45

Special
Recognition

In June of this year, Mr. Lee
“Smokey” Browning received a
special recognition by the City
Council for his dedication to
the community of Rocklin.

Mr. Browning became a mem-
ber of the City of Rocklin Vol-
unteer Fire Department in
1968 and is the longest serv-
ing volunteer in the history of
the City of Rocklin. In 2012,
Mr. Browning was recognized
for over 45 years of service by having his name engraved outside of Fire Station #23, located at 4060 Rocklin Road.

Mr. Browning has been instrumental in every aspect of what the present-day Fire Department has become.

Mr. Browning continues to be an advocate for the fire de- partment and continues to support the organization during major emergency incidents and community events. During
multiple alarm fires and other extended fire department inci- dents, Mr. Browning could be found operating the Depart- ments Breathing Support Unit, which is used to replenish depleted air cylinders that allow firefighters to continue to fight fires.

On behalf of the Fire Department, the City Council present- ed a special commendation to Mr.

Lee “Smokey” Browning for 60 cu-
mulative years of volunteer service.

333
City of Rocklin Fire Department | 2022 Annual Report | Page 46

Retirements
Congratulations are in order for the following department staff who retired in 2022:

Battalion Chief Holm served our agency for 17 years
Captain Vidaurri served our agency for 23 years
Firefighter-Paramedic Dolley served our agency for 15 years

We are grateful for their fine service to our City!

Battalion Chief Holm
Station 24
Captain Vidaurri
Station 24

Firefighter-Paramedic Dolley
Station 25
334

This document is proudly presented by
City of Rocklin Fire Department
Serving our community for almost130 years
All images provided by City and Fire Department personnel. 335
City Council
Staff Report

Subject:

Annual Comprehensive Financial Report (ACFR) and GANN
Appropriations Limit Schedule for the Fiscal Year June 30, 2022 Date:

March 14, 2023
Submitted By:

Daniel Choe, Deputy Director of Administrative Services Angela Doyle, Senior Accountant
Department:

Administrative Services - Finance
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Accepting the Annual Comprehensive Financial Report (ACFR) and GANN Appropriations Limit Schedule for the Fiscal Year June 30, 2022, and Accepting the Auditor's Letters.

Background:

Rocklin Municipal Code Chapter 2.28 requires an annual audit of all City financial transactions by an independent auditor and the submission of an audit report to the City Council. The California Constitution Article 13B Section 1.5 requires a review of the annual appropriations limit (GANN) as part of an annual financial audit.

The City of Rocklin contracted by Chavan & Associates LLP, a firm of Certified Public Accountants licensed to practice in the State of California, to perform the annual independent audit and prepare the Annual Comprehensive Financial Report (ACFR) (Attachment 2). The following are City financial highlights for the fiscal year ended June 30, 2021, as reported in the ACFR.

Government-Wide Highlights
.

As of the close of Fiscal Year (FY) 2021/22, the City's government-wide net position rose by $35.2 million or 9.5 percent, to $406.8 million from $371.6 million.

The City’s Government-Wide General Revenues increased approximately 12.1% from $66.1 million to $74.1 million. General revenues include items such as property tax, sales and use taxes, gas tax, transient occupancy tax, motor vehicle fees, franchise fees, impact fees, investment earnings, and other revenues. For FY 2021/22 most General Revenue items increased, with the largest increases in gas and other taxes. Program Revenues were up

34.9%, or $8.8 million over the prior year.

Item Number 7.A

336
The City’s Government-Wide expenses decreased approximately 9.4% from $80.6 million to $73.0 million this fiscal year.

Fund Highlights
.

General Fund revenues totaled $60.1 million, and expenditures totaled $54.4 million.

Transfers-in from other funds totaled $5.4 million, transfers-out totaled $416 thousand, resulting in a net increase in General Fund fund balance of $10.7 million. This fund balance increase is primarily due to increases in tax revenues.

Pursuant to the City's Key Management Practices, after calculating the minimum reserve requirements and carryforward amount, year-end net resources resulted in one-time General Fund budgetary resources are approximately $9 million.

The auditor's letters to the City Council are attached as Attachments 4 and 5. The auditor's letters are required by audit standards, and they convey there were no difficulties encountered performing the audit or disagreements between the auditors and City staff, upcoming accounting pronouncements, and other information relative to the audited financial statements.

Staff recommends the City Council accept the ACFR and GANN Appropriations Limit Schedule for the fiscal year ended June 30, 2022, and the auditor's letters to the City Council for the following reasons:

An annual audit is required by the Rocklin Municipal Code, and federal and state grant requirements.

The public accounting firm of Chavan & Associates, LLP has audited the City's FY 2021/22 financial statements and has issued an unqualified ("clean") auditor's opinion that the financial statements are fairly presented in accordance with generally accepted accounting principles, as well as there were no reported material weaknesses or significant deficiencies.

The auditor's letters to the City Council reflects no significant audit issues or disagreements with management relative to the audit.

Chavan & Associates, LLP has reviewed the GANN appropriations limit for the fiscal year ended June 30, 2022, per established procedures, and no exceptions were noted.

ATTACHMENTS:

1. Resolution - ACFR and GANN

2. Resolution Exhibit A - Annual Comprehensive Financial Report

3. Resolution Exhibit B - GANN Appropriations Limit Schedule

4. Resolution Exhibit C - Communications Letter

5. Resolution Exhibit D - Management Letter
337
RESOLUTION NO. 2023-XX

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN

ACCEPTING THE ANNUAL COMPREHENSIVE FINANCIAL REPORT AND GANN APPROPRIATIONS LIMIT SCHEDULE FOR THE FISCAL YEAR ENDED JUNE 30, 2022, AND ACCEPTING THE AUDITOR’S LETTERS
WHEREAS, Chapter 2.28 of the Rocklin Municipal Code requires an annual audit of all City of Rocklin’s financial transactions by an independent auditor and the submission of an audit report to the City Council; and
WHEREAS, the California Constitution Article 13B Section 1.5 requires a review of the annual appropriations limit (GANN) as part of an annual financial audit; and WHEREAS, Chavan & Associates LLP performed an independent financial audit for the City of Rocklin for fiscal year ended June 30, 2022, and assembled the Annual Comprehensive Financial Report (ACFR); and
WHEREAS, Chavan & Associates LLP has issued an unqualified (“clean”) auditor’s opinion, with no reported material weaknesses or significant deficiencies; and WHEREAS, Chavan & Associates LLP reviewed the GANN appropriations limit for the fiscal year ended June 30, 2022, per established procedures, and no exceptions were noted.

NOW THEREFORE, BE IT RESOLVED by the City Council of the City of Rocklin as follows:

Section 1. The Annual Comprehensive Financial Statements and GANN Appropriations Limit Schedule for the fiscal year ended June 30, 2022, attached hereto as Exhibits “A” and “B,” are accepted.

Section 2. The auditor’s letters to the City Council dated, December 20, 2022, attached hereto as Exhibits “C” and “D,” are accepted.

PASSED AND ADOPTED this 14th day of March, 2023, by the following vote:

AYES: Members:

NOES: Members:

ABSENT: Members:

ABSTAIN: Members:
338
____________________________________
Ken Broadway, Mayor
ATTEST:
____________________________
Hope Ithurburn, City Clerk
339

ANNUALANNUAL

COMPREHENSIVECOMPREHENSIVE

FINANCIAL REPORTFINANCIAL REPORT
For the Fiscal Year
Ended June 30, 2022
340
Prepared By :

Administrative Services
Department
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2022
341

Vision Statement

To become a City that provides its citizens with
exceptional quality of life, while maintaining its
small town sense of community.

342
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343

CITY OF ROCKLIN

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS

INTRODUCTORY SECTION
Transmittal Letter ................................................................................................................................................... 1 Organizational Chart .............................................................................................................................................. 5 Directory of City Officials ...................................................................................................................................... 6 Location Map ......................................................................................................................................................... 7

FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................................................ 9 Management’s Discussion and Analysis (Required Supplementary Information) ............................................... 13

Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ........................................................................................................................ 24 Statement of Activities ............................................................................................................................ 25 Fund Financial Statements
Governmental Funds:

Balance Sheet .................................................................................................................................... 27 Reconciliation of the Government Funds Balance Sheet to the Government-Wide Financial Statement of Net Position ....................................................... 30 Statement of Revenues, Expenditures and Changes in Fund Balances ............................................ 31 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities .......................................................................................................... 34 Proprietary Funds (Internal Service Funds):

Statement of Net Position ................................................................................................................. 35 Statement of Revenues, Expenses, and Changes in Fund Net Position ............................................ 36 Statement of Cash Flows .................................................................................................................. 37 Fiduciary Funds:

Statement of Fiduciary Net Position ................................................................................................. 38 Statement of Changes in Fiduciary Net Position .............................................................................. 39

Notes to the Basic Financial Statements ........................................................................................................ 40 Note 1 – Significant Accounting Policies.............................................................................................. 41 Note 2 – Cash and Investments ............................................................................................................. 55 Note 3 – Accounts Receivable .............................................................................................................. 58 Note 4 – Interfund Transactions ............................................................................................................ 58 Note 5 – Loans Receivable .................................................................................................................... 60 Note 6 – Capital Assets ......................................................................................................................... 63 Note 7 – Noncurrent Liabilities ............................................................................................................. 64 Note 8 – Net Position/Fund Balance ..................................................................................................... 66 Note 9 – Risk Management ................................................................................................................... 69 Note 10 – Retirement Plans ..................................................................................................................... 70 Note 11 – Other Postemployment Benefits Plan ..................................................................................... 75 Note 12 – Commitments and Contingencies ........................................................................................... 81 Note 13 – Special Tax Assessment Districts ........................................................................................... 81 Note 14 – Successor Agency Trust (Former RDA) ................................................................................. 85

344

CITY OF ROCKLIN

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

REQUIRED SUPPLEMENTARY INFORMATION
Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – General Fund ........................................................................................ 88 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – SB325 Sales Tax .................................................................................. 89 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – Low-and-Moderate Income Housing Fund .......................................... 90 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – Streets Grants ....................................................................................... 91 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – American Rescue Plan Act .................................................................. 92 Schedule of Pension Contributions ...................................................................................................................... 93 Schedule of Changes in Net Position Liabilities, Net Pension Liabilities and Proportionate Shares ................... 94 Schedule of Contributions for Other Postemployment Benefits .......................................................................... 95 Schedule of Changes in Net OPEB Liability ........................................................................................................ 96

SUPPLEMENTARY INFORMATION
Combining Nonmajor Governmental Funds:

Combining Balance Sheet .............................................................................................................................. 98 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ....................................... 99 Combining Special Revenue Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................ 101 Statement of Revenues, Expenditures and Changes in Fund Balances........................................................ 106 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ...................................................................................................... 111 Combining Capital Projects Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................ 129 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................... 132 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ...................................................................................................... 135 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – Capital Projects Major Governmental Fund – Traffic Circulation Impact Fee Fund ........................................................................................................... 143 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) – Capital Projects Major Governmental Fund – Community Facilities District No. 10 Projects ............................................................................................ 144 Combining Permanent Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................ 146 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................... 147 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ...................................................................................................... 148 Combining Debt Service Nonmajor Governmental Funds:

Combining Balance Sheet ............................................................................................................................ 151 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..................................... 152 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (GAAP Basis) ...................................................................................................... 153 Combining Internal Service Funds:

Statement of Net Position ............................................................................................................................ 156 Statement of Revenues, Expenses, and Changes in Fund Net Position ....................................................... 157 Statement of Cash Flows ............................................................................................................................. 158

345

CITY OF ROCKLIN

ANNUAL COMPREHENSIVE FINANCIAL REPORT
FOR THE FISCAL YEAR ENDED JUNE 30, 2022

Combining Custodial Funds:

Combining Statement of Fiduciary Net Position ......................................................................................... 160 Combining Statement of Changes in Fiduciary Net Position ...................................................................... 163

STATISTICAL SECTION
Net Position by Component ................................................................................................................................ 168 Changes in Net Position ..................................................................................................................................... 170 Fund Balances of Governmental Funds.............................................................................................................. 174 Changes in Fund Balances of Governmental Funds ........................................................................................... 176 Assessed Value of Taxable Property .................................................................................................................. 178 Direct and Overlapping Property Tax Rates ....................................................................................................... 179 Principal Property Taxpayers ............................................................................................................................. 180 Property Tax Levies and Collections.................................................................................................................. 181 Ratios of Outstanding Debt by Type .................................................................................................................. 182 Direct and Overlapping Debt .............................................................................................................................. 183 Legal Debt Margin Information ......................................................................................................................... 184 Pledged-Revenue Coverage ................................................................................................................................ 186 Demographic and Economic Statistics ............................................................................................................... 187 Principal Employers ........................................................................................................................................... 188 Operating Indicators by Function ....................................................................................................................... 189 Capital Asset Statistics by Function ................................................................................................................... 190

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347

INTRODUCTORY SECTION
348
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349
City of Rocklin Transmittal Letter

CITY OF ROCKLIN
3970 Rocklin Road
Rocklin, California 95677
Telephone (916) 625-5000
Fax (916) 625-5095

March 14, 2023

To the Honorable Mayor, Members of the City Council, and Citizens of Rocklin, California:

We are pleased to present the Annual Comprehensive Financial Report ( ACFR) of the City of Rocklin, California (the City), for the fiscal year ended June 30, 202 2 as required by Chapter 2.28 of the Rocklin Municipal Code. Although formally submitted to the Mayor and City Council, t he ACFR is published to provide financial information to the residents of Rocklin, the investment community, the general public, and other interested parties.

This letter of transmittal is designed to be read with and complement the Management’s Discussion and Analysis (MD&A), which reports on the financial highlights of the City and provides additional analysis on the variances and trends reported as part of the financial statements. The MD &A can be found immediately following the report of the independent auditors.

Management assumes all responsibility for the completeness and reliability of the information presented in this report. To the best of our knowledge and belief, the enclosed data is accurate in all material respects and presents fairly the respective financial position and changes of the City, as of June 30, 2022.

The City contracted with Chavan & Associates, LLP , a firm of Certified Public Accountants licensed to practice in the State of California, to perform the annual independent audit. The auditors have issued an unmodified (“clean”) opinion on the City’s financial statements for the year ended June 30, 202 2. The independent auditor’s report is presented as the first item in the financial section of the report.

PROFILE OF THE CITY
The City of Rocklin was incorporated in 1893. The City is located on Interstate 80 and Highway 65, 20 miles northeast of Sacramento at the base of the Sierra F oothills in Placer County, California. Rocklin encompasses 20 square miles, and as of January, 2022, had a population of 71,663. In September, 2021, Money Magazine ranked the City of Rocklin in the top 50 Best Places to Live in America. The City of Rocklin was one of only two California cities to make the list . The Rocklin Police Department received its first 1 350
City of Rocklin Transmittal Letter
accreditation from the Commission on Accreditation for Law Enforcement Agencies (CALEA) in 2008. Since that time, they have been reaccredited four times. The Rocklin Police Department is one of only 10 municipal law enforcement agencies in the State of California to be accredited by CALEA . The City of Rocklin is also in the top 4.1 percent of the nation in fire protection, according to a recent evaluation by the Insurance Services Office . Rocklin is home to Sierra Community College and an accredited private institution of higher education, William Jessup University . The City is a safe community with low crime rates, excellent schools, and beautiful parks . The City continues to be a leader i n providin g excellent services and a high quality of life.

The City, with 256.76 budgeted full-time employees, provides the following public services: public safety (police and fire), planning and community development, construction and maintenance of streets, storm drains and other infrastructure, parks and recreation, and general administrative services. The City maintains a website, located at: https://www.rocklin.ca.us, which provides online services and extensive information about the City.

The City of Rocklin is a General Law City and operates according to the City Council/Manager form of government, which vests authority in an elected City Council. The City Council is the City’s legislative and policymaking body and appoints the City Manager, City Attorney, City Treasurer, and City Clerk, members of the Planning Commission, Parks & Recreation Commission, Arts Commission , Board of Appeals, Community Recognition Committee , and Investment Advisory Committee. The City Manager is responsible for the overall administration of the City.

The City Council also acts as the Board of Directors for the Rocklin Public Financing Authority (RPFA). The RPFA was formed as a joint powers authority between the City and the former Rocklin Redevelopment Agency to serve as a financing mechanism for various capital projects. For financial reporting purposes , the RPFA is considered a component unit of the City, and is incorporated within this document. Additional information on this legally separate entity can be found in Note 1 of the notes to the financial statements.

The City has established a Successor Agency, which replaced the former Rocklin Redevelopment Agency, dissolved in 2012. The Successor Agency is not a component unit of the City and is , instead, a separate legal entity overseen by the Placer County Consolidated Oversight Board and the California State Department of Finance . The City’s role as the Successor Agency is fiduciary in nature. The Successor Agency is reported as a private-purpose trust fund, a fiduciary fund type . Additional information can be found in Note 14 of the notes to the financial statements.

The City prepares an annual budget, which is submitted to the City Council for review and approval. This budget serves as the foundation of the City’s financial planning and control. Through the annual budget process, the City Council appropriates funds to provide public services. Activities of General, Special Revenue, Debt Service, Capital Project, Custodial, and Internal Service Funds are included in the annual budget. Each year, the City Manager is required to submit a proposed budget to City Council by May 15th.

The City Council reviews and may revise the proposed budget in a public workshop. Pursuant to Chapter

3.28 of the Rocklin Municipal Code, the final budget must be presented to and adopted by the City Council by June 30th of each year. A copy of the final budget is available for download on the City’s website:
https://www.rocklin.ca.us/city-budgets.

The City has established a comprehensive framework of internal controls designed to protect assets of the government from loss, theft , or misuse. This framework is designed so accurate accounting data is compiled to allow for the preparation of financial statements consistent with Generally Accepted 2 351
City of Rocklin Transmittal Letter
Accounting Principal (GAAP) . Internal controls provide reasonable, but not absolute assur ance these objectives are met. The concept of reasonable assurance recognizes that the cost of internal controls should not exceed the benefits, and that decisions often require the use of estimates and judgments by management.

ECONOMIC FACTORS AND OUTLOOK
The City of Rocklin continued to show economic improvement through June 2022. Residential development activity and low interest rates continue to fuel home sales which increased both population and property values. The City’s population for January 2022 increased by 1.7 percent from the prior year and median home price from June 2022 was $740,000 up from $660,000 in June 2021.

Following the unprecedented disruptions to the basic functioning of the economy caused by the coronavirus pandemic, t he overall economic recovery happened quickly and more robustly than many anticipated, providing a surge of revenues in City funds, helped the City significantly improve the City’s budgetary position in fiscal year 2021/2022 and into fiscal year 2022/2023. For fiscal year 2021/2022, the City received substantially more sales tax revenues than anticipated, actuals received were 23 percent more than budgeted. The City budgeted a thirteen percent increase in sales tax revenue for 2022/2023 from the prior year. Property tax revenue also increased by six percent from the prior year.

LONG TERM FINANCIAL PLANNING
The City consistently planned its budgets with focus on its long-term needs. This is accomplished through conservative fiscal management practices, financial policies, and establishment of several funds to direct City revenues to long-term financial needs. These funds include:

Operating Reserves: The City maintains a General Fund operating reserve for the purpose of bridging a gap between projected revenue and expenditures during periods of significant revenue declines and/or expenditure growth and the City has adequate resources in case of emergency or unforeseen events. Pursuant to City Council adopted policy, the City will maintain an operating reserve equal to 25 percent of the planned budgeted expenditures in the General Fund, excluding capital costs.

Disaster Contingency Reserve: The City maintains an emergency reserve of $1 million. This money is used in the event of a declared emergency providing financial support for recovery efforts.

Fleet Replacement Fund: The City funds the cost of replacement vehicles and equipment over the useful life of the asset. This ensures the systemati c replacement of vehicles and equipment to keep the City’s vehicular fleet safely and properly operating.

OPEB Trust: In 2014, the City established an irrevocable trust to prefund retiree health and other post-retirement benefit costs, and transferred $1 million into the OPEB Trust. As of June 30, 2022, the OPEB plan assets are $35 million. As of the most recent actuarial report for 2020, the funded status of other post-retirement benefits is 77.3 percent.

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CITIZENS

CITY COUNCIL

CITY ATTORNEY BOARDS AND

COMMISSIONS

CITY MANAGER

CITY OF ROCKLIN
Organizational Chart – FY 2021-22

PUBLIC SERVICES
DEPT.

ADMINISTRATIVE

SERVICES
DEPT.

PARKS AND
RECREATION DEPT.

COMMUNITY

DEVELOPMENT
DEPT.

FIRE
DEPT.

CITY CLERK

ASSISTANT CITY

MANAGER
POLICE
DEPT.

INFORMATION

TECHNOLOGY

DIVISION
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City of Rocklin
Comprehensive Annual Financial Report
Current
Directory of City Officials
City Council
Name Term Expires
Ken Broadway, Mayor December 2024
Greg Janda, Vice Mayor December 2024
David Bass, Councilmember December 2024
Jill Gayaldo, Councilmember December 2026
Bill Halldin, Councilmember December 2026
City Officials
Name
Position
Aly Zimmermann City Manager
Sherri Conway Assistant City Manager
Sheri Chapman City Attorney
Hope Ithurburn City Clerk
Daniel Choe City Treasurer
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FINANCIAL SECTION

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15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com

INDEPENDENT AUDITOR’S REPORT

To the Honorable Mayor and Members of the
City Council of the City of Rocklin
Rocklin, California

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Rocklin (the “City"), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise City’s basic financial statements as listed in the table of contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the City of Rocklin, as of June 30, 2022, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions

We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements

City management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.

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15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Auditor’s Responsibilities for the Audit of the Financial Statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with GAAS and GAGAS, we:

• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial st atements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. • Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control – related matters that we identified during the audit.

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that the management’s discussion and analysis and other required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements.

Such information,
although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inq uiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an 10 361

15105 Concord Circle, Suite 130 Morgan Hill, CA 95037
Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s financial statements as a whole. The introductory section, combining individual non-major fund schedules, supplemental budgetary schedules and statistical data, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the financial statements. The combining individual non-major fund schedules have been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to the basic financial statements taken as a whole.

The introductory section, supplemental budgetary schedules a nd statistical sections have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on them.

Other Matters

Prior-Year Comparative Information

We have previously audited the City’s June 30, 2021 financial statements, and we expressed unmodified audit opinions on the respective financial statements in our report dated December 8, 2020.

In our opinion, the summarized comparative information presented herein as of and for the year ended June 30, 2021, is consistent, in all material respects, with the audited financial statements from which it has been derived.

Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated December 20, 2022, on our consideration of the City’s internal control over financial reporting and on our tes ts of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance.

That report is an integral part of an audit
performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

December 20, 2022
Morgan Hill, California

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MANAGEMENT’S DISCUSSION

AND ANALYSIS
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City of Rocklin Management’s Discussion and Analysis

INTRODUCTION

The Management’s Discussion and Analysis (MD&A) is a required section of the City’s Annual Comprehensive Financial Report, as shown in the overview below. The purpose of the MD&A is to offer readers a narrative overview and analysis of t he City’s financial activity for the fiscal year ended June 30, 2022 . We encourage readers to consider this MD&A in conjunction with the Basic F inancial Statements to provide a comprehensive understanding of the City’s operations and financial standing.

Required Components of the Annual Comprehensive Financial Report

INANCIAL HIGHLIGHTS

 Government-Wide Highlights:

As of the close of the fiscal year 2021/2022, the assets and deferred outflows of the City exceeded liabilities and deferred inflows by $406.8 million. This net position rose by $35.2 million or 9.5 percent during fiscal year 2021/2022 to $406.8 million from $371.6 million.

The City’s Gov ernment-Wide General Revenues in creased by 12.1 percent from $ 66.1 million to $74.1 million. General revenues include items such as property tax, sales and use tax es, gas tax, transient occupancy tax, motor vehicle fees, franchise fees, impact fees, investment earnings, and other revenues. For fiscal year 2021 /2022 most General Revenue items increased, with the largest increases in gas and other taxes. Program Revenues were up 34.9%, or $8.8 million over the prior year.

The City’s Government-Wide expenses de creased approximately 9.4 percent from $80.6 million to $73.0 million this fiscal year.

 Fund Highlights:

General Fund revenues totaled $60.1 million, and expenditures totaled $54.4 million. Transfers-in from other funds totaled $5.4 million, transfers-out totaled $416 thousand, resulting in a net increase in General Fund fund balance of $ 10.7 million. This fund balance increase is primarily attributed to increases in tax revenues.

Management’s
Discussion & Analysis

Government-Wide
Financial Statements

Fund
Financial Statements

Notes to the
Financial Statements

Basic
Financial Statements
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City of Rocklin Management’s Discussion and Analysis
 Other Highlights:

The City has made progress towards its goal of funding the City’s Other Post -Employment Benefits (OPEB) and Pension obligations during the fiscal year. Contributions to OPEB during the previous fiscal year increased funded status to 99 percent. Contributio ns to Pension Unfunded Accrued Liability increased collective total funded status to 88 percent as of measurement date June, 2021.

OVERVIEW OF THE FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the City’s basic financial statements. The Financial Statements are comprised of Government -Wide (City-wide) Financial Statements, Fund Financial Statements, Notes to the Financial Statements , Required Supplementary Information, and Supplementary Information. The Government -wide and Fund Financial Statements provide the reader with two different perspectives of the City's financial activities and financial position.

The Government-Wide Financial Statements

Government-Wide Financial Statements provide a longer -term view of the City's activities as a whole, and comprise of the Statement of Net Position and the Statement of Activities.

The Statement of Net Position provides information about the financial position of the City, including its capital assets, long-term liabilities, and deferred inflows/outflows of resources on a full accrual basis, similar to that used by corporations. The difference between the total assets and deferred outflows of resources and the total liabilities and deferred inflows of resources is reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the City is improving or deteriorating.

The Statement of Activities provides information about the City's revenues and its expenses, also on a full accrual basis, with the emphasis on measuring net revenues and/or expenses for each of the City's programs. The Statement of Activities explains in detail the change in net position for the fiscal year. All changes in net position are reported as soon as the event causing the change occurs, regardless of the timing of related cash flows.

Therefore, some revenues and expenses reported in this statement are for items that will only result in cash flows for future fiscal periods.

Both the Statement of Net Position and the Statement of Activities distinguish functions of the City that are principally supported by taxes and intergovernmental revenues (governmental activities) from other functions that are intended to recover all or a significant portion of their costs through user fees and charges (business- type activities).

Governmental Activities – All of the City's basic services are considered to be governmental activities, including general government, community development, parks and recreation, public safety, and public services. These services are supported by general City revenues , such as taxes, and by specific pr ogram revenues, such as development and recreation program fees.

Business-Type Activities – The City does not have any business-type activities.

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources segregated for specific activities or objectives. The City, like other local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

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City of Rocklin Management’s Discussion and Analysis
Fund Financial Statements report the City's operations in more detail than the government-wide statements and focus primarily on the short-term activities of the City's general fund and other major funds. The fund financial statements measure only current revenues and expenditures and fund balances; they exclude capital assets, long-term debt, and other long-term amounts.

Major funds present the major activities of the City for the fiscal year, and may change from year to year as a result of changes in the pattern of the City's activities. Each major fund is individually presented, and all non- major funds are summarized and presented in a single column. Subordinate schedules present the detail of non- major funds. The City's funds are segregated into three categories: governmental funds, proprietary funds, and fiduciary funds.

Governmental Funds – The City's basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances available at year-end. Financial statements are prepared on the modified accrual basis, which means they m easure only current financial resources and uses. Carrying amounts for capital assets and other long-lived assets, along with long-term liabilities are not presented on the balance sheet in the governmental fund financial statements. Unlike the government-wide financial statements, governmental fund financial statements focus on near-term inflows and outflows of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year.

Since the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government -wide financial statements. Such information may be useful in evaluating the City's near -term financing requirements. Both the governmental balance sheet and the governmental fund statement of revenues, expenditures, and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities. For fiscal year 2021/2022, the City had seven major funds, 17 non-major special revenue funds, nine non-major capital projects funds, two non-major permanent funds, and two non-major debt service funds.

Proprietary Funds – The City has and maintains proprietary funds, which include two internal service funds.

Internal service funds are used to accumulate and allocate costs internally among the City's various functions.

The City uses one internal service fund to account for its fleet operations and one for risk management functions.

Because these services predominately benefit only governmental functions, they have been included within governmental activities in the government-wide financial statements.

Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reported in the government-wide financial statements because the resources of these funds are not available to support the City’s own programs. The accounting for fiduciary funds is much like that used for business-type activities. For fiscal year 2021/2022, the City had one private -purpose trust fund and eight custodial funds. Private-purpose trust funds are used to account for resources legally held in trust for special purposes. Custodial funds are held by the City in a custodial nature and are accounted for using an economic resource measurement focus.

OTES TO THE FINANCIAL STATEMENTS

Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The notes can be found immediately following the fund financial statements.

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City of Rocklin Management’s Discussion and Analysis

REQUIRED SUPPLEMENTARY INFORMATION

In addition to the basic financial statements and accompanying not es, this report presents certa in required supplementary information including a budgetary comparison for the General Fund and other major funds as presented in the governmental fund financial statements. Information regarding the City’s pension liabilities and information regarding the City’s progress in funding its obligation to provide OPEB to its employees is included.

UPPLEMENTARY INFORMATION

The supplementary information section of this report includes combining and individual fund statements and schedules designed to provide additional information on non -major governmental funds including special revenue, debt service, capital project funds, proprietary internal service fund information and agency funds.

An unaudited statistical section provides historical and current data on financial trends, revenue and debt capacity, demographic and economic information, and operating information.

OVERNMENT-WIDE FINANCIAL ANALYSIS

Assets
In the Statement of Net Position schedule shown on the next page, total assets increased by $25.6 million.

Current and other assets increased by $34.8 million from the prior fiscal year. These increases were attributed to increases in program revenues and tax revenues during the year. Capital Assets decreased by $9.2 million from the prior fiscal year primarily due mainly to $16.7 million in depreciation expense.

Deferred Outflows of Resources
In the Statement of Net Position schedule shown on the next page, Deferred Outflows of Resources decreased by $5.4 million, mainly due to the $4.9 million contribution to the OPEB plan 2021 being recognized in 2022.

Liabilities
In the Statement of Net Position schedule shown on the next page, total liabilities decreased by $36.6 million.

Noncurrent liabilities decreased by $37.6 million from the prior fiscal year. This decrease is mainly due to the higher-than-expected rate of return on the assets of the pension and OPEB plans. This partly led to a $28.7 million decrease in Net Pension Liability, and an $8.4 million decrease in Net OPEB Liability.

Current and other liabilities in creased by $971 thousand from the prior fiscal year, mostly as a result of an increase in Accounts Payable and Accrued Liabilities of $1.4 million due to timing of payments.

Deferred Inflows of Resources
In the Statement of Net Position schedule shown on the next page, Deferred Inflows of Resources increased by $21.6 million. This is a direct result of the differences in actual and expected earnings, noted above, from the assets of the City’s pension and OPEB plans.

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City of Rocklin Management’s Discussion and Analysis
Net Position
In the Statement of Net Position schedule shown below, the City's Total Net Position increased $35.2 million.

Net position may serve over time as an indicator of the City's financial position. A significant portion of the City's $406.8 million total net position was for net investment in capital assets of $313.7 million, (e.g., land, buildings, general government infrastructure, equipment, and vehicles) net of accumulated depreciation and reduced by any related debt used to acquire or construct those assets. A $ 7.6 million decrease in net investment in capital assets is due mainly to the result of a $13.6 million increase in net accumulated depreciation.

An increase of $14.7 million in Restricted Net Position was due mainly to a $13 million contribution into the Community Facilities District No. 10 Capital Projects Fund.

Governmental Activities

Revenues
In the Statement of Activities schedule shown on the next page, total program revenue and total general revenue combined show an increase of $16.8 million.

Program revenues increased $8.8 million from the prior fiscal year. • Charges for services decreased by $2.1 million (16%) in part due to de creases in building permit fees and capital construction fees.
• Operating grants and contributions decreased by $2.8 million (27%) from the prior year, mainly as a consequence of the prior year seeing a large amount of federal grants as part of the Covid response.

Dollar Percent
2022 2021 Change Change
Assets
Current and other assets 145,873,793$ 111,055,521$ 34,818,272$ 31.35% Capital assets - net 326,010,958 335,236,045 (9,225,087) -2.75% Total Assets 471,884,751$ 446,291,566$ 25,593,185$ 5.73% Deferred Outflow s of Resources 14,366,611$ 19,794,405$ (5,427,794)$ -27.42% Liab ilities
Current and other liabilities 11,465,490$ 10,494,562$ 970,928$ 9.25% Noncurrent liabilities 43,615,538 81,195,281 (37,579,743) -46.28% Total Liab ilities 55,081,028$ 91,689,843$ (36,608,815)$ -39.93% Deferred Inflow s of Resources 24,400,829$ 2,785,426$ 21,615,403$ 776.02% Net Position
Net investment in capital assets 313,671,890$ 321,321,668$ (7,649,778)$ -2.38% Restricted 40,765,135 26,027,928 14,737,207 56.62% Unrestricted 52,332,480 24,261,106 28,071,374 115.71% Total Net Position 406,769,505$ 371,610,702$ 35,158,803$ 9.46% Gov ernmental Activ ities
Table 1 - Net Position
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City of Rocklin Management’s Discussion and Analysis
General revenues increased $8.0 million from the prior fiscal year. • Taxes and assessments increased by $7.1 million (11%) due to increases in all tax and assessment categories including gas tax, which increased by $2.6 million (51%) mostly due to the increases in SB 325 state gas sales tax.

Expenses
In the Statement of Activities schedule shown on the next page, total expenses decreased $7.6 million. • General government expenses decreased by $ 3.2 million ( 24%) mainly because of GASB 68 adjustments for the City’s pension plans. Due to higher -than-expected returns on the assets in the plan, the adjustments resulted in a reduction of pension expense. • Public safety expenses de creased by $ 4.3 million ( 14%) as a result of the GASB 68 pension adjustments noted above.
• Public services expenses decreased by $48 thousand (0.2%). • Parks and r ecreation expenses in creased by $ 462 thousand (7%) mainly due to increases in professional services and instructional services expense. • Community development expenses decreased by $557 thousand (13%) as a result of the GASB 68 pension adjustments noted above.

Dollar Percent
F
unctions/Programs 2022 2021 Change Change
Program Rev enues
Charges for services 10,950,688$ 13,073,010$ (2,122,322)$ -16.23% Operating grants and contributions 7,627,523 10,405,582 (2,778,059) -26.70% Capital grants and contributions 15,325,597 1,647,362 13,678,235 830.31% Total Program Rev enues 33,903,808 25,125,954 8,777,854 34.94% General Rev enues
Tax es and assessments 71,855,500 64,768,722 7,086,778 10.94% Investm ent earnings (654,681) 408,164 (1,062,845) -260.40% Other revenues 2,895,645 918,842 1,976,803 215.14% Total General Rev enues 74,096,464 66,095,728 8,000,736 12.10% E xpenses
G eneral governm ent 10,100,380 13,264,359 (3,163,979) -23.85% Public safety 26,806,881 31,074,009 (4,267,128) -13.73% Public Services 25,268,546 25,316,166 (47,620) -0.19% Parks and recreation 6,657,032 6,195,287 461,745 7.45% Com m unity developm ent 3,827,237 4,384,615 (557,378) -12.71% Interest on fiscal charges 299,252 336,460 (37,208) -11.06% Total Expenses 72,959,328 80,570,896 (7,611,568) -9.45% Ex cess (Deficiency) of Revenues over Ex penses 35,040,944 10,650,786 24,390,158 229.00% Special Item G ain (Loss) Disposal Capital Assets 117,859 13,250 104,609 789.50% Increase / (Decrease) in Net Position 35,158,803 10,664,036 24,494,767 229.70% Prior Period Adjustm ent - G ASB 75 OPEB - 12,601,329 (12,601,329) -100.00% Net Position, Beginning of Year 371,610,702 348,345,337 23,265,365 6.68% Net Position, End of Year 406,769,505$ 371,610,702$ 35,158,803$ 9.46% Gov ernmental Activ ities
Table 2 - Statement of Activities
18 371
City of Rocklin Management’s Discussion and Analysis
FINANCIAL ANALYSIS OF THE CITY’S FUNDS

A summary of the changes in fund balance of the M ajor Funds and Other Governmental F unds is presented below:

The total Governmental fund balanc es were $ 112.6 million for fiscal year 2021/2022. Fund balance s increased by $27.7 million during the year, including Major Funds and Other Governmental Funds. • The net change in General Fund fund balance increased by $10.7 million. This increase was due to an increase in revenues of $6.744 million attributed mostly to increases in tax revenues. • The Community Facilities District No. 10 Capital Projects Fund net change in fund balance was an increase of $ 13.0 million. This increase is the result of the issuance of special tax bonds by the CFD, which are contributed to the City to finance the acquisition of public facilities. • The SB325 Sales Tax Fund’s net change in fund balance was a $ 2.3 million increase due to an increase in Gas Tax revenues.
• The Low- and Moderate-Income Housing Asset Fund net change in fund balance was a decrease of $ 61.5 thousand . Revenues come from interest collected on loans and expenditures are on programs to assist homeless.
• The Traffic Circulation Impact Fee Fund fund balance increased by $2.5 million due to revenues collected for residential and commercial development impacts. Additionally, the increase in fund balance was due to reduced spending during the year on capital projects. A Traffic Circulation Element Study followed by a Traffic Impact Fee study will determine appropriate project expenditures for the impact fees collected.
• The Streets Grants Fund fund balance decreased by $1.4 million. The $1.5 million deficit ending fund balance is made up of $1.4 million in Unavailable Revenues due to a timing difference, and $17.6 thousand in Unearned Revenues.
• The American Rescue Plan Act Fund had no change in fund balance because funds received were reported as Unearned Revenues until spent on allowable costs. Revenue is recognized as grant income when qualified expenditures are incurred.
• Non-major Governmental Fund’s fund balances increased by $646 thousand, as compared to the prior year’s $2.4 million increase. This was due mainly to reductions in government grants and capital construction fees, as well as increases in expenditures for Public Services. • The total Governmental fund balances increased by $27.6 million, approximately 32.5% from the prior year amount of $84.9 million to $112.6 million.

Community Low and Traffic
Facilities Moderate Circulation
District No. 10 SB325 Income Impact Nonmajor
General Capital Sales Tax Housing Fee Streets ARPA Gov ernmental Fund Projects Fund Asset Fund Fund Grants Funds Funds Total Total Revenues 60,120,129$ 13,000,000$ 6,331,207$ 243,503$ 2,584,559$ 1,702,193$ 200,295$ 18,880,884$ 103,062,770$ Total Expenditures (54,393,112) - (3,624,929) (152,795) (2,225) (3,129,317) (200,295) (13,973,664) (75,476,337) Revenues Over
(Under) Expenditures 5,727,017 13,000,000 2,706,278 90,708 2,582,334 (1,427,124) - 4,907,220 27,586,433 Transfers In 5,406,836 - - - - - - 535,195 5,942,031 Transfers Out (416,194) - (423,236) (152,205) (105,464) - - (4,796,632) (5,893,731) Net Change in
Fund Balances 10,717,659 13,000,000 2,283,042 (61,497) 2,476,870 (1,427,124) - 645,783 27,634,733 Beginning of Year 37,320,810 - 2,348,346 11,897,013 13,503,050 (33,142) - 19,910,277 84,946,354 End of Year 48,038,469$ 13,000,000$ 4,631,388$ 11,835,516$ 15,979,920$ (1,460,266)$ -$ 20,556,060$ 112,581,087$ Table 3 - Summary of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds Major Funds
19 372
City of Rocklin Management’s Discussion and Analysis

CAPITAL ASSETS

The capital assets of the City are those assets which are used in the performance of the City’s functions including infrastructure assets. At June 30, 2022, net capital assets of the governmental activities totaled $326.0 million, a decrease of $9.2 million. Depreciation on capital assets is recognized in the Government- Wide Financial Statements and totaled $ 16.7 million. The following table summarizes the City’s capital assets at the end of the year:

Additional detail and information on capital asset activity is described in Note 5 of this report.

• Construction in progress decreased by $ 15.0 million primarily due to the Whitney Ranch Infrastructure projects that were completed during the year.

• Fleet machinery and equipment increased by $1.0 million, mostly from the purchase of new fire and police vehicles.

• Infrastructure increased by $ 7.7 million primarily due to $ 20.4 million in newly completed Whitney Ranch project, which were offset by depreciation expense of $12.6 million.

• Decreases in other categories were mainly due to recorded depreciation.

Dollar
2022 2 021 Change % Change
Land 8,338,942$ 8,338,942$ -$ 0.00% Land im provem ents 108,402 108,402 - 0.00% Park Land 61,097,079 61,097,079 - 0.00% Construction in Progress 5,011,810 19,997,421 (14,985,611) -74.94% Buildings 12,856,666 13,859,357 (1,002,691) -7.23% Facilities & other improvements 3,252,630 3,565,297 (312,667) -8.77% Machinery & equipm ent 366,282 409,753 (43,471) -10.61% Fleet machinery & equipment 6,632,544 5,586,982 1,045,562 18.71% Park Buildings 1,892,239 1,982,835 (90,596) -4.57% Park Equipm ent 32,109 80,533 (48,424) -60.13% Park Im provem ents 8,893,419 10,385,567 (1,492,148) -14.37% Infrastructure 217,528,836 209,823,877 7,704,959 3.67% Total Capital Assets, Net 326,010,958$ 335,236,045$ (9,225,087)$ -2.75%

Table 4 - Capital Assets at Year End - Net
Gov ernmental Activ ities
20 373
City of Rocklin Management’s Discussion and Analysis

DEBT ADMINISTRATION

During the year, Long-Term Debt from governmental activities decreased by $37.9 million. The decrease was due to the better-than-expected investment returns on the PERS pension plan assets, which reduced the City’s proportionate share of the Net Pension Liabilities by a net $28.7 million. The City also reduced its net OPEB liability by contributing $2.8 million to the plan’s trust account, which saw $8. 3 million in investment earnings during the measurement period. Other decreases included principal payments on outstanding bonds and direct borrowings.

The following table summarizes the City’s debt at the end of the year:

Additional detail and information on long-term debt activity is described in Note 6 of this report.

ENERAL FUND BUDGETARY HIGHLIGHTS

The Rocklin Municipal Code requires the City Manager to submit a proposed budget on or before May 15th of each year. The City Council reviews and may revise the proposed budget in a public workshop. The budget is then must be formally adopted by the City Council on or before June 30th of each year. The City Council of the City of Rocklin adopted the fiscal year 2021/2022 budget in June 2021.

Changes from the City's General Fund fiscal year 2021/2022 original budget to the final budget are detailed in the Required Supplementary Information Section along with a comparison to actual activity for the year ended. Budget amendments must be approved by a resolution of the City Council. The General Fund revenue budget increased by $261 thousand between the original and final budget. The increase in the budgeted revenues was due to $120,000 increase in the sales tax revenue and $141,400 increase in other agency reimbursements. Actual budgetary expenses of $52.3 million were $3.7 million less than the final amended budget, and $2.5 million less than the original budget due to planned expenses not occurred in fiscal year 2021/2022.

2022 2021 Dollar Change % Change
2016 Lease Revenue Bonds 8,188,464$ 8,486,015$ (297,551) -3.51% Pacific Premier Loan - RPFA Refunding 2,013,154 2,564,866 (551,712) -21.51% Sunset Whitney Recreation Area Note 1,031,943 1,536,881 (504,938) -32.85% Claims Payable 2,832,930 2,151,862 681,068 31.65% Net Pens ion Liability 28,826,839 57,503,197 (28,676,358) -49.87% Net OPEB Liability 234,349 8,614,519 (8,380,170) -97.28% Compensated Absences 3,710,102 3,837,509 (127,407) -3.32% Total Long-Term Debt 46,837,781$ 84,694,849$ (37,857,068)$ -44.70% Table 5 - Long-Term Debt
Gov ernmental Activ ities
21 374
City of Rocklin Management’s Discussion and Analysis
ECONOMIC FACTORS BEARING ON THE CITY’S FUTURE

• Property tax revenues are expected to remain optimistic, growing by seven percent from fiscal year 2021/2022 as a result of a robust housing market and continued development of residential homes in the City.
• Sales tax revenues are projected to increase by 14 percent from the fiscal year 2021/2022 budget due to strong online and auto sales.
• Increases in the insurance premium and worker’s compensation rates.

EQUEST FOR FINANCIAL INFORMATION

This financial report is designed to provide a general overview of th e City of Rocklin's finances for all of Rocklin's residents, taxpayers, customers, investors, and creditors. Questions concerning any of the information provided in this report or requests for additional information should be addressed to the City Clerk, 3970 Rocklin Road, Rocklin, California, 95677.
22 375

BASIC FINANCIAL STATEMENTS

23 376
This page is intentionally blank
377
City of Rocklin
Statement of Net Position
June 30, 2022
(With Comparative Totals for June 30, 2021)
2022 2021
ASSETS
Current Assets:

Cash and investments 109,242,029$ 87,943,672$
Restricted cash and investments 15,747,056 3,310,564 Receivables - net 9,964,668 7,608,943
Inventory and other assets 74,326 64,483
Total Current Assets 135,028,079 98,927,662
Noncurrent Assets:

Loans receivable 10,845,714 12,127,859
Capital assets - net 326,010,958 335,236,045
Total Noncurrent Assets 336,856,672 347,363,904
Total Assets 471,884,751$ 446,291,566$

DEFERRED OUTFLOWS OF RESOURCES
OPEB Adjustments 1,995,693$ 5,946,412$
Pension Adjustments 12,370,918 13,847,993
Total Deferred Outflows of Resources 14,366,611$ 19,794,405$

LIABILITIES
Current Liabilities:

Accounts payable and accrued liabilities 7,292,828$ 5,932,906$ Deposits 770,698 932,197
Interest payable 69,000 82,000
Other liabilities 110,721 47,891
Claims payable - current portion 237,446 430,372 Compensated absences - current portion 1,698,440 1,742,546 Long-term debt - due within one year 1,286,357 1,326,650 Total Current Liabilities 11,465,490 10,494,562
Noncurrent Liabilities:

Long-term debt - due after one year 9,947,204 11,261,112 Claims payable 2,595,484 1,721,490
Compensated absences 2,011,662 2,094,963
Net pension liability 28,826,839 57,503,197
Net OPEB liability 234,349 8,614,519
Total Noncurrent Liabilities 43,615,538 81,195,281 Total Liabilities 55,081,028$ 91,689,843$

DEFERRED INFLOWS OF RESOURCES
Deferred Gain on Early Defeasance of Long-Term Debt 1,105,513$ 1,326,615$ OPEB Adjustments 4,208,081 61,057
Pension Adjustments 19,087,235 1,397,754
Total Deferred Inflows of Resources 24,400,829$ 2,785,426$

NET POSITION
Net investment in capital assets 313,671,890$ 321,321,668$ Restricted for:

CFD operations and maintenance 16,825,936 3,031,052 Housing rehabilitation 12,678,861 12,740,898
Lighting and landscape operations and maintenance 1,488,598 1,512,437 Police services programs 418,520 415,570
Street maintenance and construction 6,685,709 5,113,263 Expendable endowments 18,923 30,335
Nonexpendable endowments 491,455 491,455
Debt service 2,088,254 2,639,790
Other 68,879 53,128
Total restricted 40,765,135 26,027,928
Unrestricted 52,332,480 24,261,106
Total Net Position 406,769,505$ 371,610,702$
The accompanying notes are an integral part of these financial statements.

Governmental Activities
24 378
City of Rocklin
Statement of Activities
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Program Revenues

Operating Capital
Charges for Grants and Grants and
Functions/Programs Expenses Services Contributions Contributions Total 2022 2021 Primary Government:

Governmental Activities:

General government 10,100,380$ 462,529$ 259,443$ 13,000,000$ 13,721,972$ 3,621,592$ (8,320,341)$ Public safety 26,806,881 1,555,297 1,404,451 - 2,959,748 (23,847,133) (28,096,176) Public services 25,268,546 179,834 5,388,542 2,307,997 7,876,373 (17,392,173) (18,959,217) Parks and recreation 6,657,032 1,608,690 124,731 - 1,733,421 (4,923,611) (4,707,081) Community development 3,827,237 7,144,338 450,356 17,600 7,612,294 3,785,057 4,974,333 Interest and fiscal charges 299,252 - - - - (299,252) (336,460) Total Governmental Activities 72,959,328$ 10,950,688$ 7,627,523$ 15,325,597$ 33,903,808$ (39,055,520) (55,444,942) General Revenues, Transfers and Special Items:

Taxes:

Property taxes 21,600,498 20,385,991
Sales and use taxes 22,024,957 20,742,761
Gas tax 7,311,965 4,855,477
Transient occupancy taxes 974,865 688,896
Other taxes 14,683,952 12,297,217
Total taxes 66,596,237 58,970,342
Motor vehicle fees 81,409 51,597
Franchise fees 2,443,215 2,351,705
Impact fees 2,734,639 3,395,078
Investment earnings (654,681) 408,164
Other revenues 2,895,645 918,842
Total General Revenues 74,096,464 66,095,728
Special item - gain (loss) on disposal of capital assets 117,859 13,250 Total General Revenues, Transfers and Special Items 74,214,323 66,108,978 Change in Net Position 35,158,803 10,664,036
Net Position - Beginning of Year 371,610,702 348,345,337 Prior Period Adjustments Donated Assets - 12,601,329 Net Position - Beginning of Year, As Adjusted 371,610,702 360,946,666 Net Position - End of Year 406,769,505$ 371,610,702$
The accompanying notes are an integral part of these financial statements.

Net (Expense) Revenue and
Change in Net Position
25 379
Fund Title Fund Description
General Fund Primary operating fund of the City: accounts for all activities except those legally or administratively required to be accounted for in other funds.

Community Facilities District No. 10 Accounts for projects related to the respective community facilities district.

Low and Moderate Income Housing Asset
Special Revenue
Accounts for the housing assets of the former Rocklin Redevelopment Agency transferred to the City of Rocklin as Housing Successor.

Traffic Circulation Impact Fee Capital Projects Accounts for activities related to traffic congestion management.

SB325 Sales Tax Accounts for sales tax revenue collected in accordance with Senate Bill 325 to be used for transit services, construction and maintenance of streets.

Streets Grants Accounts for funds received as reimbursement or grants related to street capital projects.

American Rescue Plan Act Accounts for funds received from the American Rescue Plan Act of 2021 to be used to respond to or mitigate COVID-19.

MAJOR GOVERNMENTAL FUNDS
26 380
City of Rocklin
Balance Sheet
Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)

Community Low and
Facilities Moderate Income
District No. 10 Housing
General Capital SB325 Asset
ASSETS Fund Projects Sales Tax Fund
Cash and investments 47,220,738$ -$ 5,064,812$ 3,807,210$ Restricted cash and investments - 13,000,000 - - Receivables:

Taxes 5,351,526 - - - Interest receivable - - - - Intergovernmental 4,152 - - 4,305 Other receivables 848,329 - - - Due from other funds 2,040,220 - - - Prepaid items 26,720 - - - Loans receivable 54,901 - - 8,049,110 Total assets 55,546,586$ 13,000,000$ 5,064,812$ 11,860,625$

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities 4,249,388$ -$ 392,878$ 25,109$ Deposits 566,697 - - - Due to other funds - - - - Unearned revenues 896,554 - 40,546 - Other liabilities 110,721 - - - Compensated absences 1,684,757 - - - Total liabilities 7,508,117 - 433,424 25,109

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - Fund Balances:

Nonspendable:

Endowments - - - - Long-term receivables 54,901 - - - Restricted - 13,000,000 4,631,388 11,835,516 Committed 26,408,553 - - - Unassigned (Deficit) 21,575,015 - - - Total fund balances 48,038,469 13,000,000 4,631,388 11,835,516 Total liabilities, fund balances and
deferred inflows of resources 55,546,586$ 13,000,000$ 5,064,812$ 11,860,625$ The accompanying notes are an
integral part of these financial statements.

Continued
Major Funds
27 381
City of Rocklin
Balance Sheet
Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Interest receivable
Intergovernmental
Other receivables
Due from other funds
Prepaid items
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Deposits
Due to other funds
Unearned revenues
Other liabilities
Compensated absences
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Nonspendable:

Traffic
Circulation
Impact DOF Nonmajor
Fee Streets ARPA Governmental
Fund Grants Funds Funds
15,236,325$ -$ 6,935,611$ 18,939,414$ - - - 2,747,056

- - - 545,667 32,412 - - - - 1,793,342 - 687,607 - 695,560 - 1,449 - - - - - - - - 2,422,717 - - 318,986 17,691,454$ 2,488,902$ 6,935,611$ 23,240,179$ -$ 1,215,302$ 96,880$ 1,226,957$ 204,001 - - - - 1,273,601 - 766,619 - 17,600 6,838,731 114,042 - - - - - - - - 204,001 2,506,503 6,935,611 2,107,618 1,507,533 1,442,665 - 576,501 - - - 491,455 - - - - 947,596 - - 9,859,180 15,032,324 - - 10,955,544 - (1,460,266) - (750,119) 15,979,920 (1,460,266) - 20,556,060 17,691,454$ 2,488,902$ 6,935,611$ 23,240,179$ Continued
28 382
City of Rocklin
Balance Sheet
Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Interest receivable
Intergovernmental
Other receivables
Due from other funds
Prepaid items
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Deposits
Due to other funds
Unearned revenues
Other liabilities
Compensated absences
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Nonspendable:

Endowments
Long-term receivables
Restricted
Committed
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
The accompanying notes are an
integral part of these financial statements.
2022 2021
97,204,110$ 77,323,472$
15,747,056 3,310,564
5,897,193 6,082,237
32,412 43,216
2,489,406 758,694
1,545,338 709,246
2,040,220 851,454
26,720 20,466
10,845,714 12,127,859
135,828,169$ 101,227,208$
7,206,514$ 5,834,208$
770,698 932,197
2,040,220 851,454
7,907,473 4,399,783
110,721 47,891
1,684,757 1,726,441
19,720,383 13,791,974
3,526,699 2,488,880
491,455 491,455
54,901 78,115
40,273,680 25,536,473
52,396,421 38,761,126
19,364,630 20,079,185
112,581,087 84,946,354
135,828,169$ 101,227,208$
Concluded
Total Governmental Funds
29 383
City of Rocklin
Reconciliation of the Government Funds Balance Sheet
to the Government-Wide Statement of Net Position
June 30, 2022
Total Fund Balances - Total Governmental Funds 112,581,087$ Amounts reported for governmental activities in the Statement of Net Position were different because:

Capital assets used in governmental activities were not current financial resources. Therefore, they were not reported in the Governmental Funds Balance Sheet. The capital assets were adjusted as follows:

Capital assets 572,250,078
Less: accumulated depreciation (252,871,664)
Total Capital Assets 319,378,414
Interest payable on long-term debt did not require current financial resources. Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (69,000) Internal service funds are used by management to charge the costs of vehicle maintenance and various insurance costs to individual funds. The assets and liabilities of the internal service funds are included in the governmental activities in the Statement of Net Position. 15,784,406
Benefit plan adjustments from timing differences, including contributions made to benefit plans that reduce the net benefit liability in the next fiscal year, the impact from changes in proportionate shares on beginning balances, and differences between projected and actual earnings on plan investments, have been reported as deferred outflows of resources. 14,366,611 Benefit plan adjustments from timing differences, including changes in assumptions, differences between expected and actual experiences, changes in proportionate shares related to contributions and differences between projected and actual earnings on plan investments, have been reported as deferred inflows of resources. (23,295,316)
Certain revenues were recorded as deferred inflows of resources in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were previously included as revenue in the Government-Wide Statement of Activities under the full accrual basis. 3,526,699 Liabilities were reported for certain revenues that were not available to pay current period expenditures and were reported as unearned in the fund statements. 7,907,473 Long-term debt defeasances are reported in the funds as other financing uses based on cash payments related to the repayment of debt. However, the difference between the refunded debt and the refunding debt is reported as a deferred gain or loss in the government-wide statement of net position. (1,105,513)
Long-term obligations were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet. The long-term liabilities were adjusted as follows:

Long-term debt (11,233,561)
Compensated absences (2,010,607)
Net pension liability (28,826,839)
Net OPEB liability (234,349)
Total Long-Term Obligations (42,305,356)
Net Position of Governmental Activities 406,769,505$
The accompanying notes are an integral part of these financial statements. 30 384
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

Community Low and
Facilities Moderate Income
District No. 10 Housing
General Capital SB325 Asset
Fund Projects Sales Tax Fund

REVENUES
Taxes and assessments 48,360,961$ -$ 5,767,106$ -$ Licenses and permits 4,497,378 - - - Fines and forfeitures 219,489 - - - Intergovernmental 1,629,286 - 555,395 - Charges for services 2,269,070 - - - Use of money and property 138,997 - 8,081 228,529 Contributions from Community Facilities Districts - 13,000,000 - - Contributions from developers and homeowners - - - - Other revenues 3,004,948 - 625 14,974 Total Revenues 60,120,129 13,000,000 6,331,207 243,503

EXPENDITURES
Current:

General government 10,597,183 - 81,276 23,161 Public safety 30,312,363 - - - Public services 3,294,462 - 2,380,095 - Parks and recreation 4,324,391 - - - Community development 4,350,414 - - 129,634 Capital outlay 1,514,299 - 1,163,558 - Debt service:

Principal - - - - Interest and fiscal charges - - - - Total Expenditures 54,393,112 - 3,624,929 152,795 Excess (Deficiency) of Revenues over Expenditures 5,727,017 13,000,000 2,706,278 90,708

OTHER FINANCING SOURCES (USES)
Transfers in 5,406,836 - - - Transfers out (416,194) - (423,236) (152,205) Total Other Financing Sources (Uses) 4,990,642 - (423,236) (152,205) Net Change in Fund Balances 10,717,659 13,000,000 2,283,042 (61,497)

Fund Balances Beginning 37,320,810 - 2,348,346 11,897,013 Fund Balances Ending 48,038,469$ 13,000,000$ 4,631,388$ 11,835,516$ The accompanying notes are an
integral part of these financial statements.

Continued
Major Funds
31 385
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Charges for services
Use of money and property
Contributions from Community Facilities Districts
Contributions from developers and homeowners
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

Traffic
Circulation
Impact DOF Nonmajor
Fee Streets ARPA Governmental
Fund Grants Funds Funds
2,014,806$ -$ -$ 15,198,304$ - - - 129,796 - - - 146,969 502,511 1,702,193 200,295 948,885 - - - 606,080 67,242 - - 97,931 - - - - - - - 1,752,919 - - - - 2,584,559 1,702,193 200,295 18,880,884 - - 100,000 223,131 - - - 461,261 - 13,664 100,295 7,714,930 - - - 2,354,760 2,225 - - 100,126 - 3,115,653 - 1,453,004

- - - 1,326,650 - - - 339,802 2,225 3,129,317 200,295 13,973,664 2,582,334 (1,427,124) - 4,907,220

- - - 535,195 (105,464) - - (4,796,632) (105,464) - - (4,261,437) 2,476,870 (1,427,124) - 645,783 13,503,050 (33,142) - 19,910,277 15,979,920$ (1,460,266)$ -$ 20,556,060$ Continued
32 386
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
The accompanying notes are an
integral part of these financial statements.
2022 2021
71,341,177$ 66,307,219$
4,627,174 5,360,470
366,458 388,974
5,538,565 4,014,160
2,875,150 2,867,394
540,780 1,062,862
13,000,000 -
1,752,919 2,887,627
3,020,547 3,979,289
103,062,770 86,867,995
11,024,751 13,919,998
30,773,624 30,201,672
13,503,446 13,504,844
6,679,151 6,344,429
4,582,399 4,326,346
7,246,514 11,220,053
1,326,650 1,295,918
339,802 377,010
75,476,337 81,190,270
27,586,433 5,677,725
5,942,031 7,810,063
(5,893,731) (7,760,817)
48,300 49,246
27,634,733 5,726,971
84,946,354 79,219,383
112,581,087$ 84,946,354$
Concluded
Total Governmental Funds
33 387
City of Rocklin
Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities
For the Year Ended June 30, 2022
Net Change in Fund Balances - Total Governmental Funds 27,634,733$ Amounts reported for governmental activities in the Statement of Activities were different because:

Governmental Funds report capital outlay as expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense.

Capital outlay 5,476,042
Depreciation expense (15,746,690)
Internal service funds are used by management to charge the costs of vehicle maintenance, and various insurance costs to individual funds. The net revenue or (excess expenses) of the internal service funds is reported with government activities. 1,786,181 Certain revenues were not recorded or recorded as unearned revenue in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were included as revenue in the Government-Wide Statement of Activities under the full accrual basis. 3,507,690 Certain revenues were recorded as deferred inflows of resources in the governmental funds because they did not meet the revenue recognition criteria of availability. However, they were included as revenue in the Government-Wide Statement of Activities under the full accrual basis. 1,037,819 Long-term compensated absences and claims payables were reported in the Government-Wide Statement of Activities, but they did not require the use of current financial resources and were not reported as expenditures in governmental funds.

Compensated absences 82,497
In governmental funds, actual contributions to pension plans are reported as expenditures in the year incurred. However, in the Government-Wide Statement of Activities, only the current year pension expense as noted in the plans' valuation reports is reported as an expense, as adjusted for deferred inflows and outflows of resources. 9,509,802
Repayment of long-term debt was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. 1,575,303 Certain expenses reported in the statement of activities do not require the use of current financial resources and are not reported as expenditures in the fund statements as follows:

Other postemployment benefits adjustments and deferrals 282,427 Interest expense on long-term debt was reported in the Government-Wide Statement of Activities, but it did not require the use of current financial resources. Therefore, interest expense was not reported as expenditures in governmental funds. The following amount represented the net change in accrued interest from prior year. 13,000 Change in Net Position of Governmental Activities 35,158,803$ The accompanying notes are an integral part of these financial statements. 34 388
City of Rocklin
Statement of Net Position
Internal Service Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
2022 2021
ASSETS
Current assets:

Cash and investments 12,037,919$ 10,620,200$
Accounts receivable 319 15,550
Inventory and other 47,606 44,017
Total current assets 12,085,844 10,679,767
Non-current assets:

Capital assets - net 6,632,544 5,586,982
Total non-current assets 6,632,544 5,586,982
Total assets 18,718,388$ 16,266,749$

LIABILITIES
Current liabilities:

Accounts payable and accrued liabilities 86,314$ 98,698$ Claims payable 237,446 430,372
Compensated absences - current portion 13,683 16,105
Total current liabilities 337,443 545,175
Non-current liabilities:

Claims payable 2,595,484 1,721,490
Compensated absences 1,055 1,859
Total non-current liabilities 2,596,539 1,723,349 Total liabilities 2,933,982$ 2,268,524$

NET POSITION
Net Investment in capital assets 6,632,544$ 5,586,982$ Unrestricted 9,151,862 8,411,243
Total net position 15,784,406$ 13,998,225$
The accompanying notes are an integral part of these financial statements.

Totals
35 389
City of Rocklin
Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
2022 2021

OPERATING REVENUES
Charges for services 5,875,186$ 4,872,322$
Intergovernmental 128,166 241,030
Other revenue 26,598 29,837
Total operating revenues 6,029,950 5,143,189

OPERATING EXPENSES
Salaries and benefits 2,819,760 2,254,181
Services and supplies 2,322,174 1,787,831
Depreciation 957,993 805,957
Total operating expenses 6,099,927 4,847,969
Operating income (loss) (69,977) 295,220

NONOPERATING REVENUES (EXPENSES)
Gain (loss) on sale of assets 117,860 13,250
Investment earnings 16,126 42,479
Total nonoperating revenues (expenses) 133,986 55,729 Income (loss) before operating transfers 64,009 350,949 Transfers in - -
Transfers out (48,300) (49,246)
Income (loss) before capital contributions 15,709 301,703 Capital contributions 1,770,472 161,938
Change in net position 1,786,181 463,641
Total net position - beginning 13,998,225 13,534,584 Total net position - ending 15,784,406$ 13,998,225$
The accompanying notes are an integral part of these financial statements.

Totals
36 390
City of Rocklin
Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
2022 2021
Cash flows from operating activities:

Receipts from interfund services provided 5,890,417$ 4,856,772$ Other receipts 154,764 270,867
Payments to suppliers for goods and services (1,660,227) (1,598,723) Payments to employees for services (2,819,838) (2,274,259) Net cash provided (used) by operating activities 1,565,116 1,254,657 Cash flows from noncapital financing activities:

Interfund transactions (48,300) (49,246)
Net cash provided (used) by noncapital financing activities (48,300) (49,246) Cash flows from capital financing activities:

Purchases (sales) of capital assets - net (1,885,695) (225,311) Proceeds from capital contributions 1,770,472 161,938 Net cash provided (used) by capital financing activities (115,223) (63,373) Cash flows from investing activities:

Investment income received 16,126 42,479
Net cash provided (used) by investing activities 16,126 42,479 Net increase (decrease) in cash and cash equivalents 1,417,719 1,184,517 Cash and cash equivalents - beginning 10,620,200 9,435,683 Cash and cash equivalents - ending 12,037,919$ 10,620,200$ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) (69,977)$ 295,220$
Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 957,993 805,957
Change in operating assets and liabilities:

Accounts receivable 15,231 (15,550)
Inventory (3,589) (14,494)
Accounts payable and accrued liabilities (12,384) (79,083) Claims payable 681,068 283,698
Compensated absences (3,226) (21,091)
Net cash provided (used) by operating activities 1,565,116$ 1,254,657$ The accompanying notes are an integral part of these financial statements.

Totals
37 391
Successor
Agency
Private-Purpose Total
Trust Custodial Fiduciary
Funds Funds Funds
ASSETS
Current assets:

Cash and investments 1,343,306$ 4,985,716$ 6,329,022$ Cash and investment with trustee/fiscal agent - 4,686,199 4,686,199 Accounts receivable - 167,522 167,522 Total current assets 1,343,306 9,839,437 11,182,743 Non-current assets:

Land 480,576 - 480,576
Total assets 1,823,882$ 9,839,437$ 11,663,319$

LIABILITIES
Current liabilities:

Interest payable 265,575$ -$ 265,575$ Due within one year 855,390 - 855,390 Total current liabilities 1,120,965 - 1,120,965 Noncurrent liabilities:

Bonds payable - net 17,680,856 - 17,680,856 Total liabilities 18,801,821$ -$ 18,801,821$

NET POSITION
Held in trust for Redevelopment Dissolution (16,977,939)$ -$ (16,977,939)$ Restricted for individuals, organizations and other governments - 9,839,437 9,839,437 Total Net Position (16,977,939)$ 9,839,437$ (7,138,502)$ The accompanying notes are an integral part of these financial statements.

City of Rocklin
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
38 392
Successor
Agency
Private-Purpose Total
Trust Custodial Fiduciary
Funds Funds Funds

ADDITIONS
Property taxes 1,018,874$ -$ 1,018,874$ Tax assessments - 5,284,921 5,284,921 Investment earnings 2,609 7,617 10,226 Bond issuances - 663,578 663,578 Other revenue - 11,155 11,155 Total additions 1,021,483 5,967,271 6,988,754

DEDUCTIONS
Professional services 5,305 105,500 110,805 Fees and charges 60,400 38,759 99,159
Repairs and maintenance 2,000 - 2,000 Debt service principal - 2,023,282 2,023,282 Debt service interest 696,168 1,978,414 2,674,582 Issuance costs - 554,791 554,791 Total deductions 763,873 4,700,746 5,464,619

Change in net position 257,610 1,266,525 1,524,135 Total net position - beginning (17,235,549) 8,572,912 (8,662,637) Total net position - ending (16,977,939)$ 9,839,437$ (7,138,502)$ The accompanying notes are an integral part of these financial statements.

City of Rocklin
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the Year Ended June 30, 2022
39 393

NOTES TO FINANCIAL STATEMENTS

40 394
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395
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The City of Rocklin (City) was incorporated in 1893 under the laws and regulations of the State of California (State). The City operates under a City Council/Manager form of government and provides the following services: general government, community development, public safety, parks and recreation, and public services.

The basic financial statements of the City have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accou nting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. The more significant of the City's accounting policies are described below.

A. Financial Reporting Entity

The City operates as a self-governing local government unit within the State. It has limited authority to levy taxes and has the authority to determine user fees for the services that it provides. The City’s main funding sources include property taxes, sales taxes, other intergovernmental revenue from state and federal sources, user fees, and federal and state financial assistance.

The financial reporting entity consists of (a) the primary government, the City, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity ’s financial statements to be misleading or incomplete. Financial accountability is defined as the appointment of a voting majority of the component unit’s board, and either (a) the City has the ability to impose its will on the organization, or (b) there is a potential for the organization to provide a financial benefit to or impose a financial burden on the City.

As required by GAAP, these financial statements present the government and its component unit, an entity for which the government is considered to be financially accountable. This component unit is reported on a blended basis. A blended component unit, although a legally separate entity, is, in substance, part of the government’s operations and so data from this unit is combined with data of the primary government. The financial statement of the individual component unit, if applicable as indicated below, may be obtained from the City of Rocklin website.

The City’s reporting entity includes the following blended component unit:

Rocklin Public Financing Authority
The Rocklin Public Financing Authority (Authority) was formed on December 13, 1994, as a joint powers authority between the City and the former Redevelopment Agency to serve as a financing mechanism for various capital projects. Upon the dissolution of the Rocklin Redevelopment Agency on February 1, 2012, the City appointed itself successor agency governed by an oversight board consisting of members from all taxing authorities in the redevelopment area to wind up all redevelopment activities, which consiste d primarily of debt. Because of the limited authority of the successor, their membership in the Authority is also limited as the successor cannot obligate the Authority or issue new debt on its own. The City Council acts as the governing board in a concurrent session. The Authority provides services solely for the benefit of the City and is presented in the governmental activities in the fund financial statements as a blended component unit.
41 396
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

B. Basis of Presentation, Accounting and Measurement Focus

The accou nts of the City are organized on the basis of funds, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self -balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses, as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements

The City's government-wide financial statements include a Statement of Net Position and a Statement of Activities. These statements present summaries of governmental activities for the City. Fiduciary activities of the City are not included in these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant exten t on fees and charges for support. The City did not have any business- type activities during the year.

These statements are presented on an "economic resources" measurement focus and the accrual basis of accounting. Accordingly, all of the City's assets, deferred outflows of resources, liabilities, deferred inflows of resources (including capital assets, as well as infrastructure assets, and long-term liabilities), are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position.

Under the accrual basis of accounting, revenues are recognized in the period in which they are earned while expenses are recognized in the period in which the liability is incurred. The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those clearly identifiable with a specific function or segment. In conformity with the City’s indirect cost allocation plan, certain indirect costs are included in the program expense reported for individual functions and activities.

Certain types of transactions are reported as program revenues for the City in three categories:

• Charges for services
• Operating grants and contributions
• Capital grants and contributions

Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the fiduciary funds are excluded from the government -wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.

Certain eliminations have been made as prescribed by GASB Statement No. 34 in regards to interfund activities, payables, and receivables. All internal balances in the Statement of Net Position have been eliminated. The following interfund activities have been eliminated:

• Transfers in/Transfers out
• Internal Service Fund charges

42 397
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Fund Financial Statements

Governmental Funds
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non- major funds aggregated. An accompanying schedule is p rovided to reconcile and expla in the differences in fund balances in th ese statements to the net position presented in the government -wide financial statements. The City has presented all major funds that met the applicable criteria.

All governmental funds are accounted for on a spending or "current financial resources" measurement focus and the modified accrual basis of accounting. Accordingly, only current as sets, deferred outflows of resources, current liabilities, and deferred inflows of resources are included on the balance sheets. The Statement of Revenues, Expenditures and Changes in Fund Balances present increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets.

Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period. Accordingly, revenues are recorded when received in cash, except that revenues subject to accrual (up to 60 days after year-end) are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, special assessments, intergovernmental revenues, other taxes, interest revenue, rental revenue and certain charges for services. Fines, forfeitures, licenses and permits are not susceptible to accrual because they are usu ally not measurable until received in cash.

Expenditures are recorded in the accounting period in which the related fund liability is incurred.

Unearned revenues arise when potential revenues do not meet both the "measurable" and "available" criteria for recognition in the current period. Unearned revenues also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods when both revenue recognition criteria are met or when the government has a legal claim to the resources, the unearned revenue is removed from the combined balance sheet and revenue is recognized.

The following funds are major funds:

General Fund
The General Fund is use d to account for resources traditionally associated with the City , which are not required legally or by sound financial management to be accounted for in another fund. The General Fund pays for the City’s general operating expenditures, the fixed charges, and the capital costs that are not paid through other funds. The General Fund is a combination of other funds, which include, Quarry Park Amphitheater, Quarry Park Adventures Reserve, Streets Maintenance Reserve, Economic Development Reserve, Technology Fee, Retirees Health, Boroski Landfill Monitoring, ADA, and Parks Maintenance Reserve.

Community Facilities District No. 10
This fund was established to account for capital projects related to Community Facilities District No. 10 that was formed in 2005 to issue bonds for the construction of transportation, wastewater system, drainage, and landscaping facilities and other public improvements for development within the Whitney Ranch District.

43 398
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Low and Moderate Income Housing Asset Fund
This special revenue fund accounts for the administration and operation of the City’s low and moderate income housing program of the former Rocklin Redevelopment Agency transferred to the City of Rocklin as the Housing Successor.

Traffic Circulation Impact Fee Capital Projects Fund
This capital projects fund accounts for activities related to congestion management and traffic relief.

SB325 Sales Tax Fund
This fund accounts for sales tax revenue collected in accordance with Senate Bill 325 to be used for transit services, construction and maintenance of streets.

Streets Grants Fund
This fund accounts for funds received as reimbursement or grants related to street capital projects.

American Rescue Plan Act Fund
This fund accounts for funds received from the American Rescue Plan Act of 2021 to be used to respond to or mitigate COVID-19.

Additionally, the City reports the following nonmajor fund types of governmental funds:

Special Revenue Funds
Special revenue funds account for and report the proceeds of specific revenue sources that are restricted , committed or assigned to specific purposes other than debt service or capital projects.

Capital Project Funds
Capital project funds account for and report financial resources that are restricted, committed, or assigned to expenditure for capital outlays, including the acquisition or construction of capital facilities and other capital assets in governmental funds.

Debt Service Funds
Debt service f unds account for the accumulation of resources for, and payment on, long- term obligation debt principal and interest.

Permanent Funds
Permanent funds account for and report financial resources for the principal corpus of endowments where only the investment earnings can be spent on specified purposes.

Proprietary Funds

In the fund financial statements, proprietary funds are presented using the accrua l basis of accounting.

Revenues are recognized when they are earned and expenses are recognized when the related goods or services are delivered. In the fund financial statements, proprietary funds are presented using the “economic resources measurement focus”. This means all assets, deferred outflow s of resources, liabilities (whether current or noncurrent) and deferred inflow s of resources associated with their activities are included on their balance sheets. Proprietary fund type operating statements present increases (revenues) and decreases (expenses) in total net position.

Proprietary fund operating revenues, such as charges for services, result from exchange transactions associated with principal activity of the fund. Exchange transactions are those in which each party receives 44 399
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

and gives up essentially equal value. Non- operating revenues, such as subsidies, taxes, and investment earnings result from nonexchange transactions or ancillary activities.

The City’s internal service funds are proprietary funds. Internal service funds account for charges to City departments for services provided, on a cost reimbursement basis. Amounts paid to acquire capital assets are capitalized as assets in the internal service funds financial statements.

Fleet Management Internal Service Fund
The Fleet Management Internal Service Fund is used to account for the financing of the City’s fleet services provided by one City department to other departments on a cost -reimbursement basis. The Fleet Management Internal Service Fund balances and activities have been combined with governmental activities in the government-wide financial statements.

Risk Management Internal Service Fund
The Risk Management Internal Service Fund is used to account for and finance the risk management functions for the City. This includes : general liability, workers compensation, property damage, dental, vision, and other insurance expenditures and also holds resources for Self -Insured Losses and Disaster Contingency. The Risk Management Internal Service Fund balances and activities have been combined with governmental activities in the government-wide financial statements.

Fiduciary Funds

Private Purpose Trust Funds
Private Purpose Trust Funds account for resources held for other individuals and entities in a manner similar to private enterprise.

Custodial Funds
Custodial Funds are used to account for assets held by the City in a trustee capacity or as a custodian for individuals, private organizations, other governments and/or other funds. Custodial funds are used to report fiduciary activities that are not required to be reported in pension (and other employee benefits) trust funds, investment trust funds, or private-purpose trust funds. Custodial funds are accounted for using an economic resource measurement focus and require a resource flow statement.

C. Cash Deposits and Investments

The City pools its available cash for investment purposes. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturity of three months or less from the date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.

Deposit and Investment Risk Disclosures - In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB Statement No. 3), certain disclosure s are required f or Deposit and Investment Risks in the following areas, if applicable:

• Interest Rate Risk
• Credit Risk
o Overall
o Custodial Credit Risk
o Concentrations of Credit Risk
• Foreign Currency Risk
45 400
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Other disclosures are specified including use of certain methods to present deposits and investments, highly sensitive investments, credit quality at year-end and other disclosures.

The City participates in the Local Agency Investment Fund (LAIF), an investment pool for local governments and special districts managed by the State of California. Under Federal Law, the State of California cannot declare bankruptcy; therefore , deposits in LAIF shall not be subject to either of the following: (a) transfer or loan pursuant to Government Code Sections 16310, 16312, or 16313, or (b) impoundment or seizure by any state official or state agency.

The City participates in the Placer County Treasurers Investment Portfolio, an investment pool for local governments, school districts, and special districts in Placer County. Investments are made in accordance with Government Code Section 27000.5, “When investing, reinvesting, purchasing, acquiring, exchanging, selling, and managing public funds, the primary objective of the county treasurer is to safeguard the principal of the funds under his or her control. The secondary objective is to meet the liquidity needs of the depositor. The third objective is to achieve a return on the funds under his or her control.”

Investments are recorded at fair value in accordance with GASB Statement No. 72, Fair Va lue Measurement and Application. Accordingly, the change in fair value of investments is recognized as an increase or decrease to investment assets and investment income.

Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction. In determining this amount, three valuation techniques are available:

• Market approach - This approach uses prices generated for identical or similar assets or liabilities.

The most common example is an investment in a public security traded in an active exchange such as the New York Stock Exchange.
• Cost approach - This technique determines the amount required to replace the current asset. This approach may be ideal for valuing donations of capital assets or historical treasures. • Income approach - This approach converts future amounts (such as cash flows) into a current discounted amount.

Each of these valuation techniques requires inputs to calculate a fair value. Observable inputs have been maximized in fair value measures, and unobservable inputs have been minimized.

D. Interfund Receivables and Payables

Items classified as interfund receivables/payables are referred to as “advances to/advances from other funds” or as “due to/from other funds”. Due to/from other funds include short-term lending/borrowing transactions between funds. This classification also includes the current portion of an advance to or from another fund.

Advances to/advances from other funds represents non -current portions of any l ong-term lending/borrowing transactions between funds. This amount will be equally offset by a reserve of fund balance, which indicates that it does not represent available financial resources, and is not available for appropriation.

E. Receivables

In the government -wide statements, receivables consist of all revenues earned at year- end and not yet received. Major receivable balances for the governmental activities include property taxes, sales and use taxes, transient taxes, franchise taxes, intergovernmental subventions, interest earnings, and expense reimbursements.
46 401
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

In the fund financial statements, material receivables in governmental funds include revenue accruals such as property tax, sales tax, transient tax, franchis e tax, and intergovernmental subventions since they are usually both measurable and available. Non- exchange transactions collectible but not available, such as property tax, are deferred in the fund financial statements in accordance with the modified accr ual basis, but not deferred in the government-wide financial statements in accordance with the accrual basis.

Interest and investment earnings are recorded when earned only if paid within 60 days since they would be considered both measurable and available. The City’s experience is that all accounts receivable are collectible; therefore an allowance for doubtful accounts is unnecessary.

F. Loans Receivable

Under the City’s housing assistance program, loans are made to qualified individuals and businesses within prescribed project areas for the purpose of housing acquisition, housing rehabilitation and/or economic development. The majority of these loans are on a deferred payback program . R epayments of the outstanding loans are applied to the principal balance of the loan receivable. The long-term portion of loans receivable has been offset by Unearned Revenues in the accompanying financial statements, as applicable.

G. Inventories

The City maintains an inventory for fuel that is recorded at cost in the Fleet Internal Service Fu nd and expensed when consumed. The cost of other consumable materials and supplies on hand are immaterial to the financial statements, and the City has therefore chosen to report these items as expenditures/ expenses at the time of purchase.

H. Capital Assets

The City's assets are capitalized at historical cost or estimated historical cost, if actual is unavailable, except for donated capital assets. Donated works of art and similar items, and capital assets received in a service concession arrangement , are rep orted at acquisition value at the date of donation. Policy has set the capitalization threshold for reporting at $10,000 for non-i nfrastructure capital assets, $5,000 for grant funded non-infrastructure capital assets, and $100,000 for infrastructure capital assets.

Public domain (infrastructure) capital assets include streets, bridges, curbs and gutters, sidewalks, drainage systems, and lighting systems. The accounting treatment of property, plant and equipment (capital assets) depends on whether the assets are used in governmental fund operations or proprietary fund operations and whether they are reported in the government-wide or fund financial statements.

Depreciation of all exhaustible capital assets is recorded as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Position. Depreciation is provided over the assets’ estimated useful lives using the straight -line method of depreciation. The range of estimated useful lives by asset type is as follows:

Equipment, machinery and vehicles 3 – 10 Years
Facilities and improvements 15 Years
Infrastructure 25 – 50 Years
Buildings and building improvements 30 Years

47 402
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

In the fund financial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Capital assets used in proprietary fund operations are accounted for in the same way as in the government-wide statements.

I. Deferred Outflows/Deferred Inflows

Deferred outflows of resources is a consumption of net position by the City that is applicable to a future reporting period; for example, prepaid items and deferred charges. Deferred inflows of resources is an acquisition of net position by the City that is applicable to a future reporting period; for example, unearned revenue and advance collections. The City has deferred outflows and deferred inflows of resources related to the implementation of GASB 68 for pension retirement plans, and GASB 75 for Other Post Retirement Benefit Plans. See Note 10 and 11 for additional information.

J. Interest Payable

In the government -wide financial statements, interest payable on long -term debt is recognized as an incurred liability for governmental fund types. The City has not allocated the interest on long-term debt to departments.

In the fund financial statements, governmental fund types do not recognize the interest payable when the liability is incurred. Interest on long-term debt is recorded in the fund statements when payment is made.

K. Claims Payable

The City records a liability to reflect an actuarial estimate of ultimate uninsured losses for general liability claims. The estimated liability for these claims include "incurred but not reported" (IBNR) claims. There is no fixed payment schedule to pay these liabilities.

L. Compensated Absences

The City’s policies regarding vacation time and compensatory time permit employees to accumulate earned but unused leave, up to limits agreed upon with by individual employee bargaining units. This debt is estimated based on historical trend analysis, the current portion of which is reported in the General Fund, the remaining balance is shown in the government-wide financial statements.

M. Long-Term Liabilities

The accounting treatment of long-term liabilities depends on whether the assets are used in governmental fund operations or proprietary fund operations and whether they are reported in the government -wide or fund financial statements.

All long -term liabilities to be repaid from governmental resources are reported as liabilities in the government-wide statements. The long-term liabilities consist of Lease Revenue Bonds and unamortized premiums, direct borrowings, the net OPEB liability, the pension obligations, compensated absences, and a liability for claims.

Long-term liabilities for governmental funds are not reported as liabilities in the fund financial statements.

The debt proceeds are reported as revenue. P ayments of principal and interest reported as expenditures.

Long-term liabilities for proprietary funds are reported in the f und statements similar t o how they are 48 403
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

reported in the government -wide statements. Debt proceeds are reported as liabilities and payments are reported as reductions to the liability and as interest expense.

N. Pension Expense

For purposes of measuring the net pension liability an d deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (the Plans) and additions to/deductions from the Pl ans’ fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

O. Other Postemployment Benefits Other Than Pensions (OPEB)

For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense information about the fiduciary net position of the City’s Retiree Benefits Plan (the OPEB Plan) and additi ons to/deductions from the OPEB Plan's fiduciary net position have been determined on the same basis as they are reported by the OPEB Plan. For this purpose, the OPEB Plan recognizes benefit payments when due and payable in accordance with the benefit term s.

Investments are reported at fair value, except for money market investments and participating interest - earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost.

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021

P. Fund Balances

In accordance with GASB 54, Fund Balance Reporting and Governmental Fund Type Definitions, the City classifies governmental fund balances as follows:

Nonspendable
• Assets that will never convert to cash (prepaid items, inventory). • Assets that will not convert to cash soon enough to affect the current period (long-term loans receivable). • Resources that must be maintained intact pursuant to legal or contractual requirements (the principal of an endowment).

Restricted
• Resources that are subject to externally enforceable legal restrictions imposed by parties altogether outside the City (Creditors, Grantors, Contributors, other Governments). • Resources that are subject to limitations imposed by law through constitutional provisions or legislation (Gas Tax).

Committed
• Self-imposed limitations set in place prior to the end of the period (encumbrances, economic contingencies, and uncertainties).
• Limitation established at the highest level of decision-making (Council) and requires formal action at the same level to remove.
• Council resolution is required to establish, modify, or rescind a fund balance commitment. 49 404
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Notes to the Basic Financial Statements
June 30, 2022

Assigned
• Amounts in excess of nonspendable, restricted , and committed fund balance in funds other than the General Fund are reported as assigned fund balance.

Unassigned
• Residual net resources.
• Total fund balance in the General Fund in excess of nonspendable, restricted, committed, and assigned fund balance (surplus).
• Excess of nonspendable, restricted, and committed fund balance over total fund balance (deficit).

Flow Assumption / Spending Order Policy
When expenditures are incurred for purposes for which both restricted and unrestricted fund balance is available, the City considers restricted funds to be spent first. When expenditures are incurred for which committed, assigned, or unassigned fund balances are available, the City considers amounts to be spent first out of committed funds, then assigned funds, and finally, unassigned funds, as needed, unless the City Council has directed otherwise.

Q. Net Position

In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets
This amount consists of capital assets net of accumulated depreciation and reduced by outstanding debt that is attributed to the acquisition, construction, or improvement of the assets. In addition, deferred outflows of resources and deferred inflows of resources that are attributable to the acquisition, construction, or improvement of those assets or related debt are also included in the net investment in capital assets component of net position.

Restricted Net Position
This amount is restricted by external creditors, grantors, contributors, or laws and regulations of other governments. Certain proceeds from debt and loans are reported as restricted net position because their use is limited by applicable debt or other covenants.

Unrestricted Net Position
This amount is net position that do es not me et the definition of "net investment in capital assets " or "restricted net position."

The detail of amounts reported for each of the above defined net position categories is reported in the government-wide Statement of Net Position.

Use of Restricted/Unrestricted Net Position
When an expense is incurred for purposes for which both restricted and unrestricted net position is available, the City's policy is to apply restricted net position first.

R. Interfund Transactions

Interfund services provided and used are accounted for as revenue, expenditures or expenses, as appropriate.

Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fund are recorded as expenditures/expenses in the reimbursed fund. 50 405
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Nonrecurring or non- routine permanent transfers of equity are reported as residual equity transfers. All other interfund transactions, except for interfund services provided and used and reimbursements, are reported as transfers.

S. Property Taxes and Special Assessments

Under California law, property taxes are assessed and collected by the counties up to 1% of assessed value, plus other increases approved by the voters. The property taxes go into a pool, and are then allocated to the cities in accordance with statutory regulations.

Property taxes attach annually as an enforceable lien on January 1. Taxes are levied on January 1, are payable in two installments, and are delinquent at December 10 and April 10. The County of Placer (the County) is responsible for the collection and allocation of property taxes. The County apportions secured property tax revenue in accordance with the alternate methods of distribution, the “Teeter Plan,” as prescribed by Section 4717 of the California Revenue and Taxation code. Therefore, the City receives 100% of the secured property tax levies to which it is entitled, whether or not collected.

T. Stewardship, Compliance, and Accountability

It is the City's policy to adopt annual budgets. The City Council may amend the budget by motion during the fiscal year.

Expenditures may not legally exceed appropriations at the fund level. Appropriations lapse at the end of the fiscal year. Budget information is presented for governmental fund types on a basis consistent with accounting principles generally accepted in the United States of America. Budgeted revenue and expenditure amounts represent the original budget and all approved budget amendments.

The City follows these procedures in establishing the budgetary data reflected in the financial statements:

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

2. Legally adopted budgets and formal budgetary integration is employed as a management control device during the year for all Governmental, Proprietary and Fiduciary Fund Types.

3. Under Article XIII B of the California Constitution (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, the excess must either be refunded to the State Controller, returned to the taxpayers through revised 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 City’s calculations, proceeds of taxes did not exceed the appropriations limit.

4. Budgeted appropriations for the various governmental funds become effective each July 1st.

U. Unearned Revenue

Unearned revenue arises when assets are received before revenue recognition criteria have been satisfied.

Grants and entitlements received before eligibility requirements are met are recorded as deferred inflows from unearned revenue. In the governmental f und financial statements, receivables associated with non - exchange transactions that will not be collected within the availability period have been recorded as deferred inflows from unavailable resources.
51 406
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Notes to the Basic Financial Statements
June 30, 2022

V. Use of Estimates

The preparation of basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

W. Comparative Data

Comparative data for the prior year has been presented in the accompanying financial statements in order to provide an understanding of changes in the government's financial position and operations.

X. Implementation of New Accounting Pronouncements

GASB Statement No. 87, Leases

The objective of this statement is to better meet the information needs of financia l statement users by improving accounting and financial reporting for leases by governments. This statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities. As of June 30, 2022, the City did not have any material contracts that were required to be reported as leases under GASB 87.

GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans

The statement (1) requires that a Section 457 plan be classified as either a pension plan or another employee benefit plan depending on whether the plan meets the definition of a pension plan and (2) clarifies that Statement 84, as amended, should be applied to all arrangements organized under IRC Section 457 to determine whether those arrangements should be reported as fiduciary activities. Management does not believe this statement will have a significant impact on the City’s financial statements. The req uirements of this Statement are effective as follows:

• The requirements in (1) paragraph 4 of this Statement as it applies to defined contribution pension plans, defined contribution OPEB plans and other employee benefit plans and (2) paragraph 5 of this Statement are effective immediately
• The requirements in paragraphs 6–9 of this Statement are effective for fiscal years beginning after June 15, 2021
• All other requirements of this Statement are effective for reporting periods beginning after June 15, 2021

The City did not report any significant accounting changes from the implementation of this Statement during the year ended June 30, 2022.

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City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Y. Upcoming New Accounting Pronouncements

The City is currently analyzing its accounting practices to determine the potential impact on the financial statements of the following recent GASB Statements:

GASB Statement No. 91, Conduit Debt Obligations

The objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement also clarifies the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitment and voluntary commitments extended by issuers and arrangements associa ted with the debt obligations; and improving required note disclosures. The requirements of this Statement were initially to be effective for financial statements for periods beginning after December 15, 2020 but have been delayed to periods beginning after December 15, 2021, pursuant to GASB Statement No. 95. Earlier application is encouraged.

GASB Statement No. 94, Public-Private Partnerships and Public-Public Partnerships and Availability Payment Arrangements

The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transf eror) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange- like transaction. Some PPPs meet the definition of a service concession arrangement (SCA), which the Board defines in this Statement as a PPP in which (1) the operator collects and is compensated by fees from third parties; (2) the transferor determines or has the ability to modify or approve which services the operator is required to provide, to whom the operator is required to provide the services, and the prices or rates that can be charged for the services; and (3) the transferor is entitled to significant residual interest in the service utility of the underlying PPP asset at the end of the arrangement.

This Statement also provides guidance for accounting and financial reporting for availability payment arrangements (APAs). As defined in this Statement, an APA is an arrangement in which a government compensates an operator for services that may include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange-like transaction.

The requirements of this Statement are to be effective for financial statements for periods beginning after June 15, 2022. Earlier application is encouraged.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements

GASB 96 provides guidance on accounting for Subscription-Based Information Technology Arrangements (SBITA) where the government contracts for the right to use another party’s software. The standards for SBITAs are based on the standards established in GASB Statement No. 87, Leases. GASB 96 is effective for fiscal years beginning after June 15, 2022.

53 408
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

GASB Statement No. 99, Omnibus 2022

Omnibus statements are issued by GASB to address practice issues identified after other standards have been approved for implementation. Omnibus statements “clear up the loose ends” for recent prior statements GASB has issued. This Omnibus addresses recent pronouncements, including GASB 87 – Leases, GASB 94 – Public-Private and Public -Public Partnerships and Availability Payment Arrangements, and GASB 96 – Subscription-Based Information Technology Arrangements.

Effective Date: The requirements of this Statement are effective as follows:

• The requirements related to extension of the use of LIBOR, accounting for SNAP distributions, disclosures of nonmonetary transactions, pledges of future revenues by pledging governments, clarification of certain provisions in Statement 34, as amended, and terminology updates related to Statement 53 and Statement 63 are effective upon issuance • The requirements related to leases, PPPs, and SBITAs are effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter.
• The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement 53 are effective for fiscal years beginning after June 15, 2023, and all reporting periods thereafter.

Earlier application is encouraged and is permitted by topic.

GASB Statement No. 100, Accounting Changes and Error Corrections—an amendment of GASB Statement No. 62

This Statement defines accounting changes as changes in accounting principles, changes in accounting estimates, and changes to or within the financial reporting entity and describes the transactions or other events that constitute those changes. This Statement also prescribes the accounting and financial reporting for (1) each type of accounting change and (2) error corrections in previously issued financial statements.

The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. Earlier application is encouraged.

GASB Statement No. 101, Compensated Absences

This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

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Notes to the Basic Financial Statements
June 30, 2022

This Statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave —not be recogni zed until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.

This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.

With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter.

NOTE 2 - CASH AND INVESTMENTS

As of June 30, 2022, cash and investments were reported in the financial statements as follows:

A. Cash Deposits

The California Government Code requires California banks and savings and loan associations to secure the City's cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest and places the City ahead of general creditors of the institution.

The market value of pledged securities must equal at least 110 percent of the City's cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes that have a value of 150 percent of the City's total cash deposits. The City has waived the collateral requirements for cash deposits which are fully insured to $250,000 by the Federal Deposit Insurance Corporation (FDIC).

The bank balances before reco nciling items totaled $25,205,699 at June 30, 2022, and could be different from carrying amounts due to deposits in transit and outstanding checks. The uninsured amount was $24,955,699, which was collateralized by securities held by pledging financial institutions.

Total
Governmental F iduc iary Cash and
Ac tivities Ac tivities Investments
Cash and Investments 109,242,029$ 6,329,022$ 115,571,051$ Restricted Cash and Investments 15,747,056 4,686,199 20,433,255 Total Cash and Investments 124,989,085$ 11,015,221$ 136,004,306$ Fair Value
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City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

B. Investment Policies

City Investment Policy
Under the provisions of the City's investment policy, and in accordance with California Government Code, the following investments are authorized:

C. Local Agency Investment Fund

LAIF is regulated by the California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. As of June 30, 2022, the fair value was $73,727,807.

The balance is available for withdrawal on demand. Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage- backed securities, other asset -backed securities, loans to certain state funds, and floating rate securities issued by federal agencies, government -sponsored enterprises, United States Treasury Notes and Bills, and corporations. As of June 30, 2022, these investments matured in an average of 311 days.

D. Placer County Treasurer’s Investment Portfolio

The Placer County Treasurer’s Investment Portfolio operates under the oversight of The Placer County Treasurer’s Review Panel. Investments are made in accordance to California Government Code Section 27000.5 and limited to those investments specified by California Government Code Sections 53601 and 53635. As of June 30, 2022, the value of City investment in the fund was $8,463,470. These monies are held in various investments consisting of treasury notes and bills, other government bonds and money market instruments.

Maximum Maximum
Maximum Total of Investment in
Authorized Investment Type Maturity(1) Portfolio Any One Issuer Local Agency Bonds 5 years None None
U.S. Treasury Obligations 5 years None None
U.S. Agency Securities 5 years None None
Banker's Acceptances 180 days 40% 5%
Commercial Paper 270 days 25% 5%
Negotiable Certificates of Deposit 5 years 30% 5%
Repurchase Agreements 90 days 15% 5%
Reverse Repurchase Agreements 90 days 15% 5%
Medium-Term Notes 5 years 30% 5%
Time Deposits 5 years 10% 5%
Mutual Funds (Including Money Markets) N/A 15% 5%
Mortgage Pass-Through Securities 5 years 20% 5%
Local Agency Investment Fund (LAIF) N/A None None
Placer County Investment Pool N/A 25% N/A
Collateralized Obligations None 10% 5%
(1) However, if in the judgement of the Investment Committee it is to the advantage of the City, investments may be made with maturities longer than five years, as long as the weighted average maturity of the City's Fund is five years or less.
56 411
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

E. Risk Disclosures

Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the term of an investment’s maturity, the greater the sensitivity to changes in market interest rates. It is the City’s practice to manage its exposure to interest rate risk by purchasing a combination of shorter and longer term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for City’s operations. The City’s policy is to limit the weighted average maturity of its investment portfolio to less than five years. As of June 30, 2022, the weighted -average maturity was 0.05 years.

Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of an investment. This is measured by the assignment of a rating by a nationally recognized sta tistical rating organization. As of June 30, 2022, the City’s investments were in compliance with the ratings required by the City’s investment policy, indenture agreements and Government Code.

Concentrations of Credit Risk
As of June 30, 2022, the City had no investments in any one issuer exceeding that allowed by City policy, which is more conservative than stipulated by the California Government Code.

Custodial Credit Risk
For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. The California Government Code and the City's investment policy contains legal or policy requirements that would limit the exposure to custodial credit risk for investments. For the investments maintained by the City, no security was uninsured, or unregistered, or held by a brokerage firm which is also the counterparty for the security. With respect to investments, custodial credit risk generally applies only to direct investments in marketable securities. Custodial credit risk does not apply to a local government's indirect investment in securities through the use of mutual funds or government investment pools (such as LAIF).

As of June 30, 2022, the City’s investments had the following maturities and ratings:

Fair AAAm / Not G72
Cash or Investm ent Type Va lu e <1 Y ear >1 Y ear Exe mp t Aaa-mf Rated Input Local Agency Investm ent Fund (LAIF) 73,727,807$ 73,727,807$ -$ 73,727,807$ -$ -$ Level 1/2 Money Market/Mutual Funds 21,734,055 21,734,055 - - 21,734,055 - Level 2 Special Assessment Bonds 7,115,005 - 7,115,005 - - 7,115,005 Level 1/2 County Treasurer's Investm ent Portfolio 8,463,470 8,463,470 - 8,463,470 - - Level 2 Corporate Notes 23,247 - 23,247 - - 23,247 Level 1 Cash on Hand 3,328 3,328 - 3,328 - - n/a Cash Deposits 24,937,394 24,937,394 - 24,937,394 - - n/a Total Cash and Investm ents 136,004,306$ 128,866,054$ 7,138,252 $ 107,131,999$ 21,734,055$ 7,138,252$ Investment Maturities Y ear End Rating
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City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

F. Fair Value Measurements

GASB 72 established a hierarchy of inputs to valuation techniques. This hierarchy has three levels:
• Level 1 inputs are quoted prices in active markets for identical assets or liabilities. • Level 2 inputs are quoted market prices for similar assets or liabilities, quoted prices for identical or similar assets or liabilities in markets that are not active, or other than quoted prices that are not observable.
• Level 3 inputs are unobservable inputs, such as a property valuation or an appraisal.

NOTE 3 – ACCOUNTS RECEIVABLE

Accounts receivable consisted of the following as of June 30, 2022:

NOTE 4 - INTERFUND TRANSACTIONS

A. Interfund Receivables and Payables

Due To/From Other Funds
The timing of when cash is received and paid can result in a negative cash balance in a fund as of fiscal year end. At year-end, a liability, “Due To Other Funds” is created to eliminate any negative cash balances along with a corresponding asset, “Due From Other Funds”. In the following fiscal year, the liabilities are settled and the assets are liquidated. As of June 30, 2022, interfund receivables and payables consisted of the following:

All Due To/From amounts were set up between funds to eliminate negative cash balances as of June 30, 2022. Due To/From amounts were then reversed out as of July 1, 2022.

Low Mod Traffic Internal
General Income Housing Circ ulation Streets SR Nonmajor Servic e Receivables Fund Asset Impact Fee Grants Fund Funds Funds Total Federal Government -$ -$ -$ -$ 159,497$ -$ 159,497$ State Government 4,462 - - 1,793,342 528,110 - 2,325,914 State Taxes 3,784,576 - - - 249,322 - 4,033,898 Local Government - 4,305 - - - - 4,305 Local Taxes 1,566,950 - - - 296,344 - 1,863,294 Local Other 848,019 - - 695,560 1,449 319 1,545,347 Interest - - 32,412 - - - 32,412 Totals 6,204,007 $ 4,305$ 32,412$ 2,488,902 $ 1,234,722 $ 319$ 9,964,667 $ Due from Due to
F
und Other Funds Other Funds
General Fund 2,040,220$ -$
Streets Grants Fund - 1,273,601
Nonmajor Funds - 766,619
Total 2,040,220$ 2,040,220$
58 413
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022
B. Transfers In/Out
I
nterfund transfers result from the movement of resources from one fund to another within the governmental unit. At June 30, 2022, interfund transfers consisted of the following:

Tr
ansfers are used to (1) move revenues from the fund that statute or budget requires to collect them to the fund that statute or budget requires to expend them, and (2) move receipts restricted to debt service from the funds collecting the receipts to the debt service fund as debt service payments become due.

Fund Fund Type T ransfer in Transfer out
Major Funds:

General Fund General 5,406,836 $ 416,194$
Sales Tax SB 325 Special Revenue - 423,236
Low Mod Income Housing Asset Capital Projec ts - 152,205 Traffic Circulation Impact Fee Capital Projec ts - 105,464 Nonmajor Funds:

Capital Construction Debt Service Debt Service 530,918 - Gas Taxes Special Revenue - 208,009
SB1 Road Maintenance and Rehab Act Special Revenue - 30,600 Community Fac ilities Distric t No. 1 Special Revenue - 2,071,182 Community Fac ilities Distric t No. 5 Special Revenue 1,134 631,988 Community Fac ilities Distric t No. 6 Special Revenue - 31,600 Landscaping and Lighting Maintenance District No. 2 Special Revenue - 288,256 Park Development & Maintenance Tax Fund Special Revenue - 631,027 Traffic Safety/PD Grants Special Revenue 3,143 -
CDBG HUD Entitlement Special Revenue - 56,065
Grants and Other Reimbursables Special Revenue - 92,640 Supplemental Law Enforcement Grant Special Revenue - 173,673 Community Park Fees Capital Projec ts - 6,674
Capital Construction Tax Capital Projec ts - 530,918
Oak Tree Mitigation Capital Projec ts - 20,633
Whitney Ranch Trunk Sewer Project Capital Projec ts - 1,400 Public Fac ilities Impac t Fees Capital Projec ts - 18,406 Wetlands Maintenance Permanent - 2,427
Conservation Easement Endowment Fund Permanent - 1,134 Total Nonmajor Funds 535,195 4,796,632
Internal Service Funds:

Fleet Management Internal Service - 48,300
Total Internal Service Funds - 48,300
Total Transfers 5,942,031 $ 5,942,031 $
59 414
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 5 - LOANS RECEIVABLE

Through the City’s various programs, the City has loaned funds to qualifying individuals and businesses.

Interest rates vary depending on the terms of the loan. Interest is accrued on the loans that bear interest.

Loans receivable consisted of the following as of June 30, 2022:

The following is a summary of the loans and notes receivable outstanding as of June 30, 2022:

Highway 65 Sunset Interchange Loan
As members of the “Bizz Johnson Joint Powers Authority” (JPA), Placer County, the City of Roseville, and the City of Rocklin made loans to the JPA for the construction of the Sunset Blvd. Highway 65 interchange.

The original loan amount from the City of Rocklin was $2,033,684. The loan does not bear interest. The timing of the JPA repayments is at the discretion of the JPA Board. At June 30, 2022, a balance of $915,183 was outstanding.

William Jessup University Ave.

On February 25, 2017, the City entered into a reimbursement agreement with WJU to release WJU from obligations for street improvements on University Ave that were completed by the City. In lieu of WJU’s construction and street improvements, WJU shall reimburse the City $3,015,066. Reimbursement payments shall be made over 6 years (2019 to 2024) and bear interest at 2.15% per annum with the final payment due July 1, 2024. The balance outstanding as of June 30, 2022 was $1,507,534.

Community Development Block Grant (CDBG) Revolving Loans The City participates in a CDBG Revolving loan program. The program is federally funded and provides housing rehabilitation loans to eligible applicants. The City makes loans to resident homeowners w ho qualify as low income, some of which are deferred and are not repaid until the title to the property changes.

The balance of these loans at June 30, 2022 was $310,714.

Beginning Ending
Loans Receivable July 01, 2021 Additions Deletions June 30, 2022 Highway 65 Sunset Blvd. Interchange 1,171,147$ -$ 255,964$ 915,183$ William Jessup University Ave. 2,010,044 - 502,510 1,507,534 Community Development Block Grant 310,714 - - 310,714 First Time Home Buyers 861,124 - 103,030 758,094 Down Payment Assistance 1,158,056 - 147,389 1,010,667 Villa Serena II 576,174 - 90,072 486,102 College Manor 650,000 - - 650,000 Sunset Blvd 575,000 - - 575,000 Whitney Rocklin, LP 1,730,000 - - 1,730,000 HPD Shannon Bay 446,015 - 9,966 436,049 Whitney Rocklin, LP 2,100,000 - - 2,100,000 Placer West Housing Partners 311,470 - - 311,470 Placer County Flood Control District 78,115 - 23,214 54,901 Adventure Operations Shortall Loan 150,000 - 150,000 - Total Loans Receivable 12,127,859$ -$ 1,282,145$ 10,845,714$ 60 415
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

First Time Home Buyers
The City has made various loans to qualifying participants within the City as part of the Federal First Time Home Buyers Program (HOME). Interest rates vary depending on the terms of the loan and interest is deferred until the loan is refinanced or title to the property changes and may be waived under certain conditions if the loan is carried to full term. The HOME notes receivable balance at June 30, 2022 was $758,094.

Down Payment Assistance Loans
The former Rocklin Redevelopment Agency began a down payment assistance program in 2007 to help low and moderate income individuals with purchases of a home. Qualifying individuals receive down payment assistance with the loan deferred as long as it is an owner -occupied dwelling. Interest and/or principal may be waived if certain terms are met by the borrower. The Down Payment Assistance loans receivable at June 30, 2022 was $1,010,667.

Villa Serena II Loan
On July 24, 2001, the former Rocklin Redevelopment Agency entered into an agreement with Stanford Arms, a California Limited Partnership, for a loan in the amount of $1,100,000. The loan has been used to assist with the construction of the Villa Serena affordable senior project known as Stanford Arms. The loan is at 3% simple interest and is to be repaid from residual receipts over a thirty-year period. The final payment date is dependent on residual receipts. The loan is secured by a deed of trust covering the property, improvements, and fixtures and by all deposits of the borrower. At June 30, 2022, a balance of $ 486,102 was outstanding.

College Manor
On November 1, 2007, the former Rocklin Redevelopment Agency entered into an agreement with CAHA College Manor LP, a California Limited Partnership, for a loan in the amount of $650,000. The loan has been used to finance the acquisition and renovation of low -income apartments located at 4201 Racetrack Road. The loan is at 3% simple interest and is to be repaid from residual receipts o ver a fifty -five year period. The final payment date is dependent on residual receipts. At June 30, 2022, a balance of $650,000 was outstanding.

Sunset Blvd
On June 24, 2008, the former Rocklin Redevelopment Agency authorized a loan in the amount of $575,000 to Sunset Street Housing Partners for an existing apartment complex located at 3655 Sunset Blvd. The loan provides for 3% simple interest for 30 years with payments to begin after the second anniversary of the loan document execution date and the final payment due December 22, 2038. Associated with this project, the former Rocklin Redevelopment Agency also approved Conduit Debt issuance in the maximum amount of $10,000,000 in multifamily revenue bonds by the California Statewide Communities Development Authority. At June 30, 2022, a balance of $575,000 was outstanding.

Whitney Rocklin, LP
On June 24, 2008, the former Rocklin Redevelopment Agency authorized a loan in the amount of $1,595,000, which was later amended to $1,730,000 on December 9, 2008, to Whitney Rocklin LP to assist with construction of a 156-unit multifamily housing project referred to as the Whitney Ranch Apartments.

The loan provides for 3% simple interest for 30 years with the final payment due March 30, 2039.

Associated with this project, the former Rocklin Redevelopment Agency also approved Conduit Debt issuance in the maximum amount of $18,000,000 in multifamily revenue bonds by the California Statewide Communities Development Authority. At June 30, 2022, a balance of $1,730,000 was outstanding.

61 416
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

HPD Shannon Bay, LP
On September 9, 2008, the former Rocklin Redevelopment Agency authorized a housing rehabilitation loan in the amount of $500,000 with HPD Shannon Bay LP for a 50-unit multi-family housing project referred to as the Shannon Bay Apartments. The loan provides for 3% simple interest for 30 years with a five-year period of interest only payments. The loan then converts to an amortizing loan during which time an annual payment of $25,296 will be paid and at the end of the loan term a balloon payment for the remaining balance becomes due and payable. The final payment is due January 11, 2040. Associated with this project, the former Rocklin Redevelopment Agency also approved Conduit Debt issuance in the maximum amount of $6,000,000 in multifamily revenue bonds by the California Statewide Communities Development Authority. At June 30, 2022, a balance of $436,049 was outstanding.

Whitney Rocklin, LP
On December 9, 2008, the former Rocklin Redevelopment Agency authorized a loan in the amount of $2,100,000 to subsidize 70 low-income rental units into very low income units referred to as the Whitney Ranch Apartments. The loan provides for 3% simple interest for 30 years with the final payment due March 30, 2039. At June 30, 2022, a balance of $2,100,000 remains outstanding.

Placer West Housing Partners, LP
On December 8, 2009, the former Rocklin Redevelopment Agency authorized a housing rehabilitation loan in the amount of $500,000 with Placer West Housing Partners LP for a 44-unit affordable housing project located at 6055 Placer West Drive in Rocklin. The loan provides for 3% simple interest for 30 years with partial interest only payments in the amount of $2,000 to begin on the second anniversary of the loan document execution date of December 22, 2009. The final payment is due December 21, 2040. A balloon payment of the remaining unpaid balance of principal and interest shall be due at the conclusion of the loan term. At June 30, 2022 a balance of $311,470 was outstanding.

Placer County Flood Control District
During the fiscal year ended June 30, 2018, the City authorized a $182,063 loan with the Placer County Flood Control District (the District) to help fund the Antelope Creek Flood Control Project, Upper Weir.

The District inten ded to fund the project through a combination of the Dry Creek Trust Fund and two Department of Water Resources Grants. The District will make future reimbursement payments to each participant totaling the amount of each participant’s original advance paym ent plus simple interest as determined by the Construction Cost Index (CCI). The City has a 13.42% share of the total project costs.

Reimbursement of advanced payment shall be made twice yearly when the Trust Fund has a balance of at least $25,000 over the minimum balance of $50,000. The City estimates full repayment by June 30, 2023.

At June 30, 2022, a balance of $54,901 was outstanding.

Adventure Operations
During the fiscal year ended June 30, 2019, the City authorized additional funding totaling $240,000 in loans to Adventure Operations to assist Adventure Operations meet the demands of operating Quarry Park Adventures (“Park”). The Adventure Park Operating Agreement requires Adventure Operations to replenish the City's Short Fall Account when net revenue at the Park is achieved. At June 30, 2022, the full balance on the loan had been repaid.

62 417
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022
NOTE 6 - CAPITAL ASSETS
C
apital assets consisted of the following as of June 30, 2022:

D
epreciation expense was charged to the following functions in the statement of activities:

Balance Transfers/ B alance
Gov ernmental activ ities: July 01, 2022 Additions/ Retirements Adjustm ents June 30, 2022 Nondepreciable Capital Assets:

Land 8,338,942$ -$ -$ -$ 8,338,942$ Land Im provem ents 108,402 - - - 108,402 Park Land 61,097,079 - - - 61,097,079
Construction In Progress 19,997,421 5,369,023 - (20,354,634) 5,011,810 Total Nondepreciable Capital Assets 89,541,844 5,369,023 - (20,354,634) 74,556,233 Depreciable capital assets:

Buildings 35,262,889 - - - 35,262,889
Facilities & Other Improvements 7,417,667 - - - 7,417,667 Machinery & Equipm ent 3,172,122 107,018 - - 3,279,140 Fleet Machinery & Equipm ent 14,069,022 2,005,325 (840,349) - 15,233,998 Park Buildings 2,717,879 - - - 2,717,879
Park Equipm ent 1,629,694 - - - 1,629,694
Park Im provem ents 27,769,219 - - - 27,769,219 Infrastructure 401,568,801 - (2,306,078) 20,354,634 419,617,357 Total Depreciable Capital Assets 493,607,293 2,112,343 (3,146,427) 20,354,634 512,927,843 Total Capital Assets 583,149,137 7,481,366 (3,146,427) - 587,484,076 Accumulated Depreciation:

Buildings 21,403,532 1,002,691 - - 22,406,223 Facilities & Other Improvements 3,852,370 312,667 - - 4,165,037 Machinery & Equipm ent 2,762,369 150,489 - - 2,912,858 Fleet Machinery & Equipm ent 8,482,040 957,993 (838,579) - 8,601,454 Park Buildings 735,044 90,596 - - 825,640 Park Equipm ent 1,549,161 48,424 - - 1,597,585 Park Im provem ents 17,383,652 1,492,148 - - 18,875,800 Infrastructure 191,744,924 12,649,675 (2,306,078) - 202,088,521 Total Accumulated Depreciation 247,913,092 16,704,683 (3,144,657) - 261,473,118 Total Capital Assets - Net 335,236,045$ (9,223,317)$ ( 1,770)$ -$ 326,010,958$ G eneral G overnment 5,864$
Public Safety 905,172
Parks and Recreation 124,797
Public Services 15,668,850
Total Depreciation Ex pense 16,704,683$
63 418
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 7 - NONCURRENT LIABILITIES

The City's noncurrent liabilities consisted of the following as of June 30, 2022:

The annual debt service requirements on general long-term debt is as follows:

2016 Rocklin Public Finance Authority Lease Revenue Bonds On October 4th, 2016, the Rocklin Public Financing Authority issued lease revenue bonds in the amount of $9,455,000, at a premium of $688,769, to defease the outstanding 2003 certificates of participation and finance the acquisition and construction of various capital improvement projects. The security for the bonds was the pledge of lease payment revenues received by the Authority under a lease agreement with the City.

These bonds were reported as City debt as required by GASB 62 and NCGA Statement 5. The term of the bonds was 25 years. Interest rates on the bonds range from 2% to 5%. Principal payments ranging from $245,000 to $525,000 are payable annually on November 1 st and interest payments ranging from $7,875 to
$164,363 are payable semi -annually on May 1 st and November 1 st, through November 1, 2041. The aggregate debt service savings was $15,000 from this refunding. At June 30, 2022, the City had a Lease Revenue Bond and Unamortized Premium liabilities of $8,188,464.

Due
Beginning Ending Within One
Desc ription Balance Additions Deletions Balance Year
Lease Revenue Bonds:
2016 Lease Revenue Bonds 7,935,000$ -$ 270,000$ 7,665,000$ 285,000$ Unamortized Premiums 551,015 - 27,551 523,464 - Subtotal Lease Revenue Bonds 8,486,015 - 297,551 8,188,464 285,000 Direct Borrowings:

Pacific Premier Bank Loan - RPFA Refunding 2,564,866 - 551,712 2,013,154 486,348 Sunset Whitney Recreation Area Note 1,536,881 - 504,938 1,031,943 515,009 Subtotal - Direct Borrowings 4,101,747 - 1,056,650 3,045,097 1,001,357 Claims Payable 2,151,862 1,275,627 594,559 2,832,930 237,446 Net Pension Liability 57,503,197 23,068,377 51,744,735 28,826,839 - Net OPEB Liability 8,614,519 3,559,321 11,939,491 234,349 - Compensated Absences 3,837,509 3,536,572 3,663,979 3,710,102 1,698,440 Total Nonc urrent Liabilities 84,694,849$ 31,439,897$ 69,296,965$ 46,837,781$ 3,222,243 $

Year Ending
June 30, Princ ipal Interest Total Princ ipal Interest Total 2023 285,000$ 244,475$ 529,475$ 1,001,357$ 59,522$ 1,060,879$ 2024 300,000 229,850 529,850 1,014,557 38,426 1,052,983 2025 315,000 214,475 529,475 508,181 17,052 525,233 2026 330,000 198,350 528,350 521,002 5,731 526,733 2027 345,000 183,200 528,200 - - - 2028-2032 1,905,000 751,100 2,656,100 - - - 2033-2037 2,185,000 467,926 2,652,926 - - - 2038-2042 2,000,000 122,249 2,122,249 - - - Total 7,665,000$ 2,411,625$ 10,076,625$ 3,045,097$ 120,731$ 3,165,828$ Lease Revenue Bonds Direct Borrowings
64 419
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Rocklin Public Finance Authority Pacific Premier Bank Loan On July 1, 2017, the City, on behalf of Community Facilities Districts (CFD) 6, 8 and 9, agreed to borrow from the Rocklin Public Financing Authority (Authority) an amount necessary to refund 1999 CFD special tax bonds and pledged the special tax revenues levied in each CFD to the Authority. In the 2017 Special Tax Revenue Refunding Loan Agreement, the Authority agreed to borrow from Pacific Premier Bank, the funds necessary to refund the 1999 CFD special tax bonds and in turn, refund the 2003 Authority bonds.

The loan is secured by a pledge of the revenues received by the Authority from the 2017 CFD loan payments.

Pacific Premier Bank has no remedy against the City if special taxpayers in the CFD's fail to make their payments. The loan was for $5,000,077 at a fixed interest rate of 2.2% and matures on September 1, 2025.

This loan was reported as City debt as required by GASB 62 and NCGA Statement 5. The refunding resulted in an economic gain of $1,989,923. The aggregate debt service of the Pacific Premier loan was $233,844 less than the debt service requirements , of the refunded debt, including cash prepayments during the refunding. At June 30, 2022, the City had an Pacific Premier Bank Loan liability of $2,013,154.

City of Rocklin Sunset Whitney Note
On December 18, 2017, the City entered into a note payable with Sunset Whitney, LLC to pay $3,000,000 as a part of a $5,800,000 purchase of golf course land. Principal and interest payments shall be made on the first of December each year and interest accrues at 2% of the outstanding principal balance per annum for six years beginning December 31, 2018. At June 30, 2022, the City had a Sunset Whitney Recreation Area Note liability of $1,031,943.

Claims Payable
The City has recorded a liability for potential claims in excess of amounts covered by the insurance pool.

At June 30, 2022, the City had a claims payable liability of $2,832,930. See Note 9 for further discussion on the City’s risk management activities.

Net Pension Liability
As a result of the implementation of GASB 68, the City has recorded a net pension liability for its CalPERS Miscellaneous, Fire and Police pension plans. At June 30, 2022, the City had a net p ension liability of $28,826,839. See Note 10 for further discussion on the pension liability.

Net OPEB Liability
A net OPEB liability is the cumulative difference between annual OPEB cost and an employer’s contributions to a plan. At June 30, 2022, the City had a net OPEB obligation of $234,349. See Note 11 for further discussion on OPEB.

Compensated Absences
The City records compensated absences for all employee absences that are expected to be paid such as vacation and illness. Compensated absences had a balance of $3,710,102 at June 30, 2022; of that amount, $1,698,440 is expected to be paid within a year.

Arbitrage
The Tax Reform Act of 1986 instituted certain arbitrage restrictions with respect to the issuance of tax - exempt bonds after August 31, 1986. Arbitrage regulations deal with the investment of all tax-exempt bond proceeds at an interest yield greater than the interest yield to bondholders. Gener ally, all interest paid to bondholders can be retroactively rendered taxable if applicable rebates are not reported and paid to the Internal Revenue Service (IRS) at least every five years. The City performed calculations of excess investment earnings on various bonds and financings and at June 30, 2022, there were no arbitrage liabilities.
65 420
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 8 - NET POSITION/FUND BALANCE

Fund balances consisted of the following at June 30, 2022:

Nonspendable fund balances included the following as of June 30, 2022:

1. Endowments include principal corpus from which income will fund maintenance of Wetlands and Preserve Area maintenance and operations.

2. Long-term loans/notes receivable includes noncurrent portions of loans and notes receivables.

Nonspendable Restricted Committed Unassigned Total
Endowments 453,455$ -$ -$ -$ 453,455$ Wetlands Maintenance 38,000 18,923 - - 56,923 Long-term Receivables 54,901 - - - 54,901 Debt Service - 2,088,253 - - 2,088,253 Low and Moderate Income Housing - 11,835,516 - - 11,835,516 SB325 Sales Tax - 4,631,388 - - 4,631,388 SB1 Road Maintenance & Rehab Act - 665,799 - - 665,799 Gas Tax - 440,927 - - 440,927 Lighting Distric ts - 1,488,600 - - 1,488,600 Community Fac ilities Distric ts - 16,825,935 - - 16,825,935 Housing Rehabilitation - 843,344 - - 843,344 Asset Forfeiture - 418,520 - - 418,520 CASp Certification and Training - 67,232 - - 67,232 Recreation Facilities Contributions - 1,647 - - 1,647 Traffic Circulation Impact Fees - 947,596 15,032,324 - 15,979,920 Capital Construction Tax - - 5,616,043 - 5,616,043 Oak Tree Mitigation Fees - - 491,039 - 491,039 Whitney Ranch Trunk Sewer Project - - 620,936 - 620,936 North West Area Comm Park Fees - - 956,157 - 956,157 Public Fac ilities Impac t Fees - - 1,062,241 - 1,062,241 Whitney Ranch Interchange Fee - - 1,447,494 - 1,447,494 Park Development Capital Projects - - 761,634 - 761,634 General Fund:

Unassigned - - - 21,556,987 21,556,987 Building Repair Reserve - - 464,507 - 464,507 Operating Reserve - - 21,734,252 - 21,734,252 Park Infrastructure Reserve - - 853,100 - 853,100 Reserve for Encumbrances - - 825,175 - 825,175 Quarry Park Adventures - - 240,000 - 240,000 Economic Development - - 409,024 - 409,024 Technology Fee - - 1,250,005 - 1,250,005 Retiree's Health - - 632,490 - 632,490 QP Amphitheater Events - - - 18,028 18,028 Traffic Safety/PD Grants - - - (129,622) (129,622) Streets Grants - - - (1,460,266) (1,460,266) Grants and Other Reimbursables - - - (446,878) (446,878) Community Parks Fund - - - (173,619) (173,619) Total 546,356$ 40,273,680$ 52,396,421$ 19,364,630$ 112,581,087$ 66 421
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Restricted fund balances included the following as of June 30, 2022:

1. Debt Service includes amounts used for debt service in the Rocklin Public Financing Authority debt service fund.

2. Low and Moderate Income Housing Fund includes amounts used to increase the City’s supply of low and moderate income housing.

3. SB325 Sales Tax includes amounts to be used for repair and maintenance of City streets in accordance with Senate Bill 325.

4. SB1 Road Maintenance & Rehab Act includes amounts to be used for City road maintena nce projects in accordance with Senate Bill 1, Chapter 5, Statutes of 2017.

5. Wetlands Maintenance includes amounts other than the non-spendable endowment to be used on the maintenance of the wetlands on a parcel in Stanford Ranch Phase III.

6. Gas T ax includes amounts received and expended for construction and street maintenance purposes as defined in Sections 2105, 2106, 2107, and 2107.5 of the California Streets and Highways Code.

7. Lighting Districts includes amounts to be used to maintain and operate the City’s lighting districts.

8. Community Facilities D istricts include amounts to be used to maintain and operate the City’s community facilities districts.

9. Housing R ehabilitation includes amounts to be used for the City’s housing rehabilitation programs.

10. Asset Forfeiture includes amounts that are restricted to police activities.

11. CASp Certification and Training includes amounts to be used for Certified Access Specialist program training in accordance with Assembly Bill 1379.

12. Recreation F acilities Contributions include amounts set aside for recreation facilities construction and improvements.

13. Traffic Circulation Impact Fees include long-term receivables related to street improvements needed to reduce the impact caused by new development within the City.

Committed fund balances included the following as of June 30, 2022:

1. General Fund:
a. Operating Reserve includes amounts set aside for operating expense contingencies. b. Reserve for Encumbrances includes amounts set aside for encumbrances, or open purchase orders, rolled forward to the following year.
c. Adventure Park Reserve includes amounts set aside for Adventure Park operations, as required by the Management & Operating Agreement.
d. Park Infrastructure Reserve includes amounts set aside for future park infrastructure projects.
e. Economic Development includes amounts set aside to promote economic development within the City.
f. Technology Fee includes a 6% fee assessed on certain program revenues to fund the cost of technology systems.
g. Retiree’s Health represent amounts set aside to fund future retiree health insurance premiums.
h. ADA Improvements includes amounts set aside for ADA compliance. i. Building Repair Reserves include amounts set aside for routine building maintenance. j. QP Amphitheater Events Reserves include amounts set aside for upcoming events at the QP Amphitheater.

67 422
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

2. Capital Construction Tax includes amounts set aside for city construction projects.

3. Oak Tree Mitigation includes amounts set aside for oak tree preservation.

4. Whitney Ranch Trunk Sewer P roject includes amounts to be used for the sewer trunk line upgrade.

5. North West Rocklin Community Park Fee includes Impact Fees to be used for community parks in the North West Rocklin (Whitney Ranch) area.

6. Public Facilities Impact Fees include amounts to be used to fund expansion of public facilities to serve new development within the City.

7. Whitney Ranch Interchange Fee includes Impact Fees to be used to develop Highway 65 interchanges in the Whitney Ranch area.

8. Traffic Circulation Impact Fees includes amounts used for street improvements to reduce the impacts caused by new development within the City.

9. Park Development Capital Projects include amounts used for community park and city- wide recreational facilities improvements to reduce the impacts of increased use by new development within the City.

The following funds had deficit fund balances as of June 30, 2022:

1. The Traffic Safety/PD Grants fund had a deficit fund balance of $129,622 as of June 30, 2022, that is to be funded through deferred and unearned grants.

2. The Streets Grants fund had a deficit fund balance of $1,460,266 as of June 30, 2022 that is to be funded through deferred and unearned grants.

3. The Grants and Other Reimbursables fund had a deficit fund balance of $446,878 as of June 30, 2022 that is to be funded through deferred and unearned grants.

4. The Community Park Fees Capital Projects fund had a deficit fund balance of $173,619 as of June 30, 2022 that is to be funded through future community park fees.

Net position consisted of the following at June 30, 2022:

Restricted Unrestricted Total
Capital Assets - Net 326,010,958$ -$ -$ 326,010,958$ Associated Long-term Debt (11,233,561) - - (11,233,561) Deferred Gain on Refunding (1,105,513) - - (1,105,513) Unspent Proceeds from Debt 6 - - 6 Fund Balance Restrictions - 40,273,680 - 40,273,680 Nonexpendable endowments - 491,455 - 491,455 Total Net Position - - 406,769,505 406,769,505 Net Investment in Capital Assets - - (313,671,890) (313,671,890) Restricted Net Position - - (40,765,135) (40,765,135) Total 313,671,890$ 40,765,135$ 52,332,480$ 406,769,505$ Net Investment
in Capital
68 423
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 9 - RISK MANAGEMENT

The City’s insurance coverage and the respective coverage providers are as follows:

The City is a member of the Northern California Cities Self Insurance Fund (NCCSIF) along with twenty- one other northern California cities. The NCCSIF is a joint powers authority (JPA) organized in accordance with Title 1, Division 7, Chapter 5, Article 1 of the California Government Code. The purpose is to create a common pool of funds to be used to meet obligations of the parties to provide workers’ compensation benefits for their employees and to provide excess liability insurance. The NCCSIF provides cl aims processing administrative services, risk management services, and actuarial studies.

A member from each city governs the NCCSIF. City Council members do not have significant oversight responsibility, since they evenly share all factors of responsibil ity with the other cities. The City does not retain the risk of loss. However, ultimate liability for payment of claims and insurance premiums resides with member cities. The NCCSIF is empowered to make supplemental assessments as needed to eliminate deficit positions of member cities. If the JPA becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance.

The NCCSIF establishes claims liabilities based on estimates of the ultimate cost of claims (including future claims settlement expenses) that have been reported but not settled, plus estimates of claims that have been incurred but not reported. Because actual claims costs depend on various factors, the claims liabilities are recomputed periodically using a variety of actuarial and statistical techniques to produce current estimated claims that reflect recent settlements, claim frequency, and other economic and social factors. A provision of inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made.

The City participates in excess insurance coverage provided by California joint powers authorities (JPAs), the California Joint Powers Risk Management Authority (CJPRMA) and the California State Association of Counties Excess Insurance Authority (CSAC EIA) . These JPAs self -fund to $5,000,000 and then purchase reinsurance over that amount to their various limits. The City is self-insured for employee dental and vision claims. There have been no significant reductions in insurance coverage from coverage in the prior fiscal year. Settlements have not exceeded the insurance coverage for the past three fiscal years.

The City’s equity investment in the NCCSIF of $ 1,146,893 is recorded in the Risk Management Internal Service Fund. The audited financial statements of the JPA are available at the NCCSIF’s office.

Amount Coverage Provider Payment Source
Liability Claim:
$0 - $50,000 Self-insured Banking layer
$50,001 - $500,000 NCCSIF Shared risk
$500,001 - $40,000,000 Excess coverage CJPRMA
Workers' Compensation:
$0 - $100,000 Self-insured Banking layer
$100,001 - $500,000 NCCSIF Shared risk
$500,001 - Statutory Excess coverage CSAC EIA
69 424
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

The following is a summary of the claims liabilities for the last three fiscal years:

NOTE 10 - RETIREMENT PLANS

A. General Information about the Pension Plans

Plan Description
All qualified employees are eligible to participate in the City’s Miscellaneous agent multiple employer - defined benefit pension plan or the Safety (Fire and Police) cost-sharing multiple employer-defined benefit pension plans (Plans) administered by the California Public Employees’ Retirement System (CalPERS).

Benefit provisions unde r the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions, and membership information that can be found on the CalPERS website.

Benefits Provided
CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members. Benefits are based on age at retirement, highest salary for either a one or three year period and years of credited service. The cost -of-living adjustments for the Plans are applied as specified by the California Public Employees’ Retirement Law.

The Plans’ provisions and benefits in effect at June 30, 2022, are summarized as follows:

Year Ended Year Ended Y ear Ended
June 30, 2022 June 30, 2021 June 30, 2020
Claims payable, beginning of year 2,151,862$ 1,868,164$ 1,370,659$ Fiscal year claims and changes in estimates 1,275,627 694,762 1,089,686 Claims payments (594,559) (411,064) (592,181) Claims payable, end of year 2,832,930$ 2,151,862$ 1,868,164$ Clas s ic PEPRA Fire PEPRA Fire Police PEPRA Police
Hire date Before 1/1/2013 1/1/2013 Before 1/1/2013 1/1/2013 Before 1/1/2013 1/1/2013 Benefit formula 2% @ 55 2% @ 62 3% @ 50 2.7% @ 57 3% @ 50 2.7% @ 57 Benefit vesting schedule 5 Y ears 5 Y ears 5 Y ears 5 Y ears 5 Y ears 5 Y ears Benefit payments Monthly for
Life
Monthly for
Life
Monthly for
Life
Monthly for
Life
Monthly for
Life
Monthly for
Life
Retirement age 55 62 50 57 50 57
Monthly benefits as a %
of eligible com pensation 2% 2% 3% 2.7% 3% 2.7%
Required em ployee
contribution rates 6.918% 6.750% 8.990% 13.000% 8.990% 13.000% Required em ployer
contribution rates 25.525% 6.750% 42.371% 14.563% 41.322% 13.400% Miscellaneous Safety
70 425
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Employees Covered
At June 30, 2022, the following employees were covered by the benefit terms for the Plans:

Contributions
Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rates are the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. For the year ended June 30, 2022, the City’s contributions were as follows:

Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions

Pension Liability
As of June 30, 2022, the City reported net pension liabilities for each plan as follows:

Miscellaneous Safety
Active 1 38 94
Transferred 103 65
Separated 163 19
Retired 163 79
Total 567 257
Miscellaneous Safety
E
m ployer contributions $ 3,090,721 $ 4,279,287 Net Pension
Liability
Miscellaneous $ 13,866,538
Safety - Proportionate 14,960,301
Total Net Pens ion Liability $ 28,826,839
71 426
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

The following summarizes the changes in the total pension liability, fiduciary net position and net pension liability of the City’s Miscellaneous agent multiple employer plan:

The City’s net pension liability for the Fire and Police Safety plans are measured as the proportionate share of the net pension liability while the Miscellaneous plan’s net pension liability is a direct calculation based on its actuarial study and is not proportionate. The net pension liability of all the Plans are measured as of June 30, 2021, and the total pension liability for the Plans used to calculate the net pension li ability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. The City’s proportion of the net pension liability for the Fire and Police Plans was based on a projection of the City’s long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City ’s proportionate share of the net pension liability for the Fire and Police Plans as of the fiscal years ended June 30, 2021 and 2022 was as follows:

For the year ended June 30, 2022, the City recognize d pension credit of $2,327,397. The following summarizes the pension expense components by plan:

Total Pension
Liab ility
Plan Fiduciary
Net Position
Net Pension
Liab ility
(Asset)
Balance at June 30, 2020 97,067,624$ 68,722,153$ 28,345,471$ Service cost 1,848,673 - 1,848,673 Interes t in Total Pens ion Liability 6,862,818 - 6,862,818 Difference between actual and ex pected ex perience 184,084 - 184,084 Em ployer contributions - 6,432,032 (6,432,032) Em ployee contributions - 986,233 (986,233) Net investm ent incom e - 16,024,892 (16,024,892) Benefit payments (4,385,151) (4,385,151) - Administrative ex penses - (68,649) 68,649 Net changes 4,510,424 18,989,357 (14,478,933) Balance at June 30, 2021 101,578,048$ 87,711,510$ 13,866,538$ Safety
June 30, 2021 0.2680%
June 30, 2022 0.2766%
Change in Proportions 0.0086%
Miscellaneous Safety Total
Pension ex pense per plans 3,018,549$ 4,163,856$ 7,182,405$ G ASB 68 adjustm ents (3,988,075) (5,521,727) (9,509,802) Pension ex pense per governm ent-wide statem ents (969,526)$ (1,357,871)$ (2,327,397)$ 72 427
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

The City reported $7,370,008 as deferred outflows of resources related to contributions subsequent to the measurement date that will be recognized as a reduction of the net pension liability in the year ended June 30, 2023.

Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Deferred
Outflows of
R
esources
Deferred
Inflows of
R
esources
Deferred
Outflows of
R
esources
Deferred
Inflows of
R
esources
3,090,721 $ -$ 4,279,287 $ -$
339,894 - 2,555,954 -
-
- 2,105,062 -

- - - 2,165,208 - 8,017,772 - 8,904,255
3,430,615 $ 8,017,772 $ 8,940,303 $ 11,069,463$
Safety
the em ployer's proportionate share of contributions
Miscellaneous
Pension contributions subsequent to m easurem ent date
Differences between ex pected and actual ex periences
Net differences between projected and actual earnings
on plan investm ents
Total
Changes in proportions
Differences between the em ployer's contributions and
Fiscal Y ear Ending: Miscellaneous Safety
2023 (1,716,094)$ (931,620)$
2024 (1,826,371) (1,243,389)
2025 (1,930,527) (1,783,110)
2026 (2,204,886) (2,450,328)
2027 - -
Thereafter - -
Total (7,677,878)$ (6,408,447)$
Deferred Outflows/(Inflows) of Resources
73 428
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Actuarial Assumptions
The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the Plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current

7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary.

The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website. The long-term expected rate of return on pension plan investments was determined using a building- block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

CalPERS will continue to check the materiality of the difference in calculation until su ch time as they change their methodology. The long- term expected rate of return on pension plan investments was determined using a building -block method in which best -estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. In determining the long- term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short- term (first 10 years) and the long-term (11-60 years) using a building-block approach. Using the expected nominal returns for both short -term and long-term, the present value of benefits was calculated for each fund.

The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows a s the one calculated using both short -term and long-term returns. The expected rate of return wa s then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent. The table below reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions V aluation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Norm al
Asset V aluation Method Market V alue of Assets
Actuarial Assum ptions:

Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase (1)
Investment Rate of Return 7.15% (2)
Retirement Age (3)
Mortality (3)
(3) Derived using CalPERS' m em bership data for all funds (1) V aries by age and service
(2) Net of pension plan investm ent ex penses, including inflation 74 429
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

applied to determine the discount rate and asset allocation. These rates of return are net of administrative expenses.

C. Sensitivity of the Net Pension Liability to Changes in the Discount Rate

The following presents the City’s net pension liability for the Plans, calculated using the discount rate for the Plans, as well as what the City ’s net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Pension Plan Fiduciary Net Position
Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

NOTE 11 - OTHER POSTEMPLOYMENT BENEFITS PLAN (OPEB)

Plan Description
The City provides certain health care benefits for eligible retired employees through the California Public Employees’ Retirement System (CalPERS) under the Public Employees’ Medical and Hospital Care Act (PEMHCA). This is a single-employer defined-benefit postemployment healthcare benefits plan. Eligible retirees may enroll in any of the available CalPERS medical plans. CalPERS issues a separate annual comprehensive financial report that includes financial statements and required supplementary information.

Copies of the report may be obtained from the CalPERS website at www.calpers.ca.gov.

Assum ed Asset Real Return R eal Return
Asset C l ass (a) Allocation Years 1 - 10 (b) Years 11+ (c) G lobal Equity 50.00% 4 .80% 5.98%
Fix ed Incom e 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
Total 100.00%
(a) In the System 's CAFR, Fix ed Incom e is included in G lobal Debt Securities; Liquidity is included in Short-term Investm ents; Inflation Assets are included in both G lobal Equity Securities and G lobal Debt Securities. (b) An ex pected inflation of 2.0% used for this period. (c) An ex pected inflation of 2.92% used for this period.

Misc ellaneous Safety
1% Decrease 6.15% 6 .15%
Net Pens ion Liability 27,410,592$ 32,435,174$ Current Discount Rate 7.15% 7 .15%
Net Pens ion Liability 13,866,538$ 14,960,301$ 1% Increase 8.15% 8 .15%
Net Pens ion Liability 2,652,816$ 606,852$
75 430
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Commencing with fiscal year 2014, the City participates in the California Employers’ Retiree Benefit Trust (CERBT) Fund, which is administered by CalPERS. CERBT is a tax-qualified irrevocable trust organized under Internal Revenue Code Section 115 and established to prefund retiree healthcare benefits. CERBT, an agent multiple -employer trust, issues a publicly available financial report including GASB Statement No. 74, Financial Reporting for Postemployment Benefits Plans Other Than Pension Plans, disclosur e information in aggregate with the other CERBT participating employers. That report can be obtained from the CalPERS Web site at www.calpers.ca.gov.

Benefits Provided

The City provides post-retirement benefits to eligible employees as follows:

Employees Covered by Benefit Terms

At June 30, 2022, the benefit terms covered the following employees:

Contributions

The City makes contributions, based on an actuarially determined rate, which are approved by the authority of City Council. Total contributions during the year were $1,784,999. Total contributions included in the measurement period were $4,039,433. The actuarially determined contribution for the measurement period was $1,393,298. The City’s contributions were 15.10% of covered employee payroll during the fiscal year ended June 30, 2022. Employees are not required to contribute to the plan.

Benefits Provided:

Eligibility:

Surviving Spouse:

Other:

City monthly cap:
2022 Misc $1,200
2022 Safety $1,200
Unrepresented/Hourly receive PEMHCA minimum ($133/month 2018), 1 Fire retiree receives higher existing benefit of $1,766/month, and 2 Police retiree receive the higher existing benefit of $1,377/month Full-time employees retiring directly from City under CalPERS (age 50 and 5 years, or disability)
Miscellaneous PEPRA retirees age 52 and 5 years
Surviving spouse coverage based on retirement plan election Same benefit continues to surviving spouse
No City paid dental, vision, life, Medicare Part B
Previous medical benefits can be found in the back of the report Active employees 235
Inactive employees 177
Total employees 412
76 431
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Actuarial Assumptions

The following summarizes the actuarial assumptions for the OPEB plan included in this fiscal year:

Discount Rate

The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position was projected to cover all future OPEB payments. Therefore, the discount rate was set to be equal to the long- term expected rate of return which, was applied to all periods of projected benefit payments to determine the total OPEB liability.

Long-Term Expected Rate of Return

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

Valuation Date: June 30, 2020
M easurement Date: June 30, 2021
Actuarial Cost Method:

Amortization Period: 12 years
Asset Valuation Method:

Actuarial Assumptions:

Discount Rate 6.75%
Inflation 2.75%
Payroll Increases 3.00%
Medical Trend
Investment Rate of Return
Mortality CalPERS 1997-2015 experience study
Retirement
Service Requirement
Investment gains and losses spread over 5-year rolling period Actives and Retirees currently covered: 100%
Actives currently waived: 80%
R
etirees currently Waived: 10% elect at 65
Unrepresented & Hourly: 60%
Misc. Benefit 2%@55
Expected Retirement Age (ERA) 61.2
S
afety Benefit 3%@50
ERA 54.7 (Fire) 54.2 (Police)
PEPRA Misc. Benefit 2%@62
ERA 63.1
PEPRA Safety Benefit 2.7%@57
ERA 56.7 (Fire) 55.5 (Police)

6.75%, Net of OPEB plan investment expenses, including inflation Entry-Age Normal, Level % of pay
Non-Medicare - 7.25% for 2021, decreasing to an ultimate rate of 4.0% in 2076 Medicare - 6.3% for 2021, decreasing to an ultimate rate of 4.0% in 2076 77 432
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Net OPEB Liability

The City's net OPEB liability was measured as of June 30, 202 1 (measurement date), and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020 (valuation date) for the fiscal year ended June 30, 2022 (reporting date). The following summarizes the changes in the net OPEB liability for the year ended June 30, 2022:

As of June 30, 2022, the City had total assets of $ 632,490 in a City Retirees Health Fund. Cash in the Retirees Health Fund is transferred to CERBT periodically.

Asset Class
Percentage
of Portfolio
Long-Term Expected
Rate of Return
Global Equity 59.00% 4. 82%
Fixed Income 25.00% 1. 47%
TIPS 5.00% 1. 29%
Commodities 3.00% 0. 84%
REITs 8.00% 3. 76%
Total 100.00%
Weighted Average Return 3.60%
Assumed Long-T erm Rate of Inflation 2.75%

6.75%E xpected Long-T erm Net Rate of Return, Round
Fiscal Year Ended June 30, 2022
(Measurement Date June 30, 2021)
Tot al OPEB
Liability
Plan Fiduciary
Net Position
Ne t OPEB
Liability (Asset)
Balance at June 30, 2021 37,954,044$ 29,339,525$ 8,614,519$ Service cost 1,347,227 - 1,347,227
Interest in Total OPEB Liability (TOL) 2,561,898 - 2,561,898 Employer contributions - 4,039,433 (4,039,433) Actual investment income - 8,266,821 (8,266,821) Administrative expenses - (16,958) 16,958 Benefit payments (1,264,905) (1,264,905) -
Net changes 2,644,220 11,024,391 (8,380,171)
Balance at June 30, 2022 40,598,264$ 40,363,916$ 234,348$ Covered Employee Payroll 26,758,889$
Total OPEB Liability as a % of Covered Employee Payroll 151.72% Plan Fid. Net Position as a % of Total OPEB Liability 99.42% Service Cost as a % of Covered Employee Payroll 5.03%
Net OPEB Liability as a % of Covered Employee Payroll 0.88% 78 433
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Deferred Inflows and Outflows of Resources

At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Of the total amount reported as deferred outflows of resources related to OPEB, $1,784,999 resulting from City contributions subsequent to the measurement date and before the end of the fiscal year will be included as a reduction of the net OPEB liability in the year ended June 30, 2023.

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

OPEB Expense

The following summarizes the OPEB expense by source during the year ended June 30, 2022:

Deferred
Outflows of
R
esources
Deferred
Inflows of
R
esources
Difference between actual and expected experience 210,694$ -$ Difference between actual and expected earnings - 4,119,392 Change in assumptions - 88,689
OPEB contribution subsequent to measurement date 1,784,999 - Totals 1,995,693$ 4,208,081$
Year Ended June 30,
2023 ( 961,180)$
2024 (930,780)
2025 (943,414)
2026 (1,214,087)
2027 52,074
Thereafter -
Total (3,997,387)$
Service cost 1,347,227$
Interest in TOL 2,561,898
Expected investment income (2,274,841)
Difference between actual and expected experience 909
Difference between actual and expected earnings (1,051,722) Change in assumptions 27,632
Administrative expenses 16,958
OPEB Expe ns e 628,061$
79 434
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

The following summarizes changes in the net OPEB liability as reconciled to OPEB expense during the year ended June 30, 2022:

Sensitivity to Changes in the Discount Rate

The net OPEB liability of the City , as well as what the City 's net OPEB liability would have been if calculated using a discount rate with one percentage point lower and one percentage point higher, is as follows:

Sensitivity to Changes in the Healthcare Cost Trend Rates

The net OPEB liability of the City, as well as what the City's net OPEB liability would have been if it were calculated using healthcare cost trend rates one percentage point low er and one percentage point higher than current healthcare cost trend rates, is as follows:

234,348$
(8,614,519)
(8,380,171)
Changes in deferred outflows 3,950,719
Changes in deferred inflows 1,018,080
Employer contributions and implicit subsidy 4,039,433
OPEB Expe ns e 628,061$
Net OPEB liability ending
Net OPEB liability beginning
Change in net OPEB liability
(1% Decrease ) 6.75% (1% Increase )
Net OPEB Liability (Asset) 362,138$ 234,348$ 128,283$ Discount Rate
(1% Decrease ) Current (1% Increase )
Net OPEB Liability (Asset) 172,944$ 234,348$ 286,607$ Tre nd Rat e
80 435
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022
NOTE 12 - COMMITMENTS AND CONTINGENCIES
A. C
ommitments
T
he City had the following significant unexpended contractual commitments as of June 30, 2022:

B. La
wsuits
T
he City is presently involved in certain matters of litigation that have arisen in the normal course of conducting City business. Based upon consultation with the City Attorney, these cases, in the aggregate, are not expected to result in a material adverse financial impact on the City. Additionally, City management believes that the City's insurance programs are sufficient to cover any potential losses should an unfavorable outcome materialize.

C. F
ederal, State and County Grant Programs (Contingencies) T
he City participates in a number of Federal, State and County programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the City may be required to reimburse the grantor government. As of June 30, 2022, some amounts of grant expenditures have not been audit ed, but the City believes that disallowed expenditures, if any, based on subsequent audits will not have a material effect on any individual governmental funds or the overall financial condition of the City.

N
OTE 13 - SPECIAL TAX ASSESSMENT DISTRICTS
T
he Mello-Roos Community Facilities Act of 1982 (Mello-Roos Act) allows establishment of Community Facilities Districts (CFD). Under the Mello-Roos Act, special taxes are levied by CFDs to provide services such as police and fire protection, and to finance infrastructure improvements. The City of Rocklin has established CFDs that have issued bonds and levied taxes under the Mello-Roos Act. The City is not liable for repayment of these bonds and acts only as an agent for the property owners/bond holders in c ollecting and forwarding the special taxes. The assets held by the City on behalf of these districts and related liabilities are recorded in Custodial funds. Special taxes have also been levied under the Mello-Roos Act to pay for services provided by CFD’s No. 1, No. 5, and No. 6. The activities of these CFDs are accounted for in Special Revenue funds, which are presented in the City’s Basic Financial Statements.

South Whitney Emergency Repair 150,000$ 12,350$
Construction Inspection Services 675,000 500,669 Lenslock Service and Cameras 615,781 369,468
Pavement Rehabilitation 124,500 16,390
Rocklin Road @ Pacific Street Roundabout 5,755,604 2,166,071 Rocklin Road/SCB 1,800,000 477,366
Whitney Park Phase II Asphalt Pump Track 67,300 67,300 Winding Lane/Lost Avenue 366,427 41,065
Aguilar Road Improvements 572,747 567,747
Sewerline Upgrade 50,500 3,994
Stormwater Pipe Replacement 990,570 68,351
Totals 11,168,429$ 4,290,771$
Project Name
Original
Commitment
Commitment
Remaining
81 436
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

The Landscaping and Lighting Act of 1972 (Lighting Act) allows local government agencies to form Landscape and Lighting Districts for the purpose of financing the costs and expenses of landscaping and lighting public areas. The City has formed two districts which levy special assessments under the Lighting Act: Lighting Maintenance District No.1 and Landscaping and Lighting Maintenance District No. 2. The activities of these districts are accounted for in Special Revenue funds and are included in the City’s Basic Financial Statements. The disclosures in Note 1 3 include those required by California Government Code section 50075.1.

The following table presents the balances of the various district bonds as of June 30, 2022:

Community Facilities District No. 1 Special Tax
Community Facilities District No. 1 was formed in 1986 to provide fire protection and suppression services and ambulance and paramedic services to various developments within the City of Rocklin. These services are provided by the City of Rocklin Fire Department. The cost for these services is born by the City and partially offset by the special tax levied on parcels within the district. As such, district expenditures are primarily a reimbursement to the City. For fiscal year 2022, revenues were $2,092,016 and reimbursement expenditures were $2,092,016. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand. There were no active projects during the fiscal year.

Community Facilities District No. 3 Bonds
Community Facilities District No. 3 was formed in 1990 to issue bonds for street related improvements and projects, such as the construction of roadways, storm drainage facilities , sanitary sewer facilities, water lines, and gas lines. The district’s improvements and projects have been completed. For fiscal year 2022, revenues were $ 6,683 with no expenditures . The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal yea r, the excess expenditures are paid with cash on hand.

Community Facilities District No. 5 Special Tax
Community Facilities District No. 5 was formed in 1996 to fund the operation and maintenance of street and parkway lights, streetscapes, open space, and parks in various developments within the City of Rocklin.

For fiscal year 2022, revenues were $6,038,234 and expenditures were $5,306,204. The primary source of revenues is special taxes and expenditures are for operating costs such as payroll, maintenance, professional services, and utilities. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand. There were no active projects during the fiscal year.

Balance
Community Fac ilities Distric t Bonds June 30, 2022
CFD No. 6 - Sunset West Drainage 301,844$
CFD No. 7 - Sunset West Interchange/Major St 237,329
CFD No. 8 - Sunset West Park Drive 781,166
CFD No. 9 - Sunset West/Blue Oaks 930,145
CFD No. 10 - 2015 Whitney Ranch 21,380,000
CFD No. 10 - 2019 Whitney Ranch 16,000,000
CFD No. 10 - 2022 Whitney Ranch 13,605,000
CFD No. 11 - Sierra College Interchange 4,460,000
Total CFD Bonds 57,695,484$
82 437
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Community Facilities District No. 6 Bonds
Community Facilities District No. 6 was formed in 1998 to issue bonds for installation, construction, and acquisition of drainage facilities and open space. The district’s improvements and projects have been completed. For fiscal year 2022, revenues were $ 92,728 and expenditures were $102,571. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.

Community Facilities District No. 6 Special Tax
A special tax has been levied to fund the operation and maintenance of the open space and storm drainage facilities of Community Facilities District No. 6. For fiscal year 2022, revenues were $ 338,647 and expenditures were $ 275,796. The primary source of revenue is special taxes and expenditures are for operating costs such as payroll, maintenance and professional services. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand. There were no active projects during the fiscal year.

Community Facilities District No. 7 Bonds
Community Facilities District No. 7 was formed in 1997 to issue bonds for the construction and acquisition of a highway interchange and connectors to provide access between Blue Oaks Blvd. and Highway 65. The district’s improvements and projects have been completed. For fiscal year 2022, revenues were $116,441 and expenditures were $251,548. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.

Community Facilities District No. 8 Bonds
Community Facilities District No. 8 was formed in 1998 to issue bonds for the construction, acquisition, and widening of portions of Park Dr. and Blue Oaks Blvd. and the installation of backbone utility infrastructure within the same area. The district’s improvements and projects have been completed. For fiscal year 2022, revenues were $222,189 and expenditures were $249,934. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.

Community Facilities District No. 9 Bonds
Community Facilities District No. 9 was formed in 1998 to issue bonds for the construction, acquisition, and widening of portions of Lone Tree, Blue Oaks, and West Oaks Boulevards and installation of traffic control lights. The district’s improvements and projects have been complet ed. For fiscal year 2022, revenues were $263,415 and expenditures were $295,509. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.

Community Facilities District No. 10 Bonds
Community Facilities District No. 10 was formed in 2005 to issue bonds for the construction of transportation, wastewater system, drainage, and landscaping facilities and other public improvements for development within the Whitney Ranch District. During fiscal year 2016, $27.09 million in special tax bonds were issued to refund the original bonds and provide $5.85 million for additional improvements.

During fiscal year 2019, $17.828 million in special tax bonds were issued to finance the acquisition of public facilities. During fiscal year 2022, $13.605 million in special tax bonds were issued to fi nance the acquisition of public facilities . For fiscal year 2022, revenues were $ 4,057,298 and expenditures were $3,227,724. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.
83 438
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

Community Facilities District No. 11 Bonds
Community Facilities District No. 11 was formed in 2006 to issue bonds for the construction of a new interchange on Interstate 80 at Sierra College Blvd. This project has been completed. For fiscal year 2022, revenues were $544,940 and expenditures were $573,460. The primary source of revenues is special taxes and expenditures are for activities related to debt service. If expenditures exceed revenues in a fiscal year, the excess expenditures are paid with cash on hand.

Lighting Maintenance District No. 1
Lighting Maintenance District No. 1 was formed in 1979 to provide maintenance of streetlights and safety lighting throughout various portions of the City of Rocklin. During the fiscal year, 1,600 streetlights, 20 traffic signals, 3 flashing lights, and safety lighting was maintained. For fiscal year 2022, revenues were $251,440 and expenditures were $ 251,440. The primary source of revenues is special assessments and expenditures are primarily for payroll, maintenance, professional services, and utilities. There were no active projects during the fiscal year.

Landscaping and Lighting Maintenance District No. 2
Landscaping and Lighting Maintenance District No. 2 was formed in 1996 to provide maintenance of streetlights, safety lighting, and roadway landscaping throughout various portions of the City of Rocklin.

During the fiscal year, 2,900 streetlights, 52 traffic signals, 63 irrigation timers for roadway landscaping and safety lighting was maintained. For fiscal year 2022, revenues were $2,498,482 and expenditures were $2,522,319. The primary source of revenues is special assessments and expenditures are primarily for payroll, maintenance, professional services, and utilities. There was a Traffic Signal Study project during the fiscal year.

Park Development and Maintenance Tax
The Park Development and Maintenance Tax was enacted in 1998 , reenacted in 2009, and reenacted in 2019, to provide development, installation, servicing, maintenance, repair and operation of parks in the City of Rocklin. From fiscal year 2010 through 2022, there have been no projects funded by the tax. The tax revenue has been primarily used for payroll, professional services and utilities in connection with park maintenance and operation.

The table below presents historical park tax revenues and related expenditures for the last five fiscal years.

Expenditures in excess of park tax revenues are paid from general fund.

Revenue
Year Ended P ark Tax Over (Under)
June 30, Revenue Expenditures Expenditures
2017 565,990$ 1,391,863$ (825,873)$
2018 578,800 1,682,082 (1,103,282)
2019 581,089 1,969,053 (1,387,964)
2020 612,175 2,413,143 (1,800,968)
2021 627,285 2,466,342 (1,839,057)
2022 637,420 2,518,471 (1,881,051)
Total 3,602,759$ 12,440,954$ (5,118,087)$
84 439
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

NOTE 1 4 - SUCCESSOR AGENCY TRUST (FORMER ROCKLIN REDEVELO PMENT

AGENCY)

Pursuant to Assembly Bills 1X26 and 1484 (“the Bills”), all redevelopment agencies in the State of California were dissolved on February 1, 2012. The Bills authorized certain local agencies, such as a city or county, to become the Successor Agency. On January 1, 2012, the City Council elected to become the Successor Agency for the former Rocklin Redevelopment Agency. The Successor Agency is responsible for winding down the affairs of the former redevelopment agency, which include s making payments due for enforceable obligations and disposition of the assets of the former redevelopment agency. Examples of enforceable obligations include payments to contractors, bond debt service payments, and loan payments.

The Successor Agency has an oversight board that supervises its work. The Oversight Board is comprised of representatives of the local agencies that serve the redevelopment project areas within the County.

Successor agencies are only allocated revenue in the amount necessary to pay the enforceable obligations of the former redevelopment agency. The agency will only receive this revenue until all enforceable obligations have been paid in full and all assets have been liquidated. The assets and activities of the dissolved redevelopment agency are reported in a fiduciary fund (private purpose trust fund) in the financial statements of the City.

On December 10, 2013, by resolution, the City Council elected to assume responsibility for performing the housing functions of the former Rocklin Redevelopment Agency. All housing assets were transferred from the Successor Agency Housing Fund to the City of Rocklin. The housing assets previously accounted for as a private' purpose trust fund are now accounted for as a special revenue fund in the City's financial statements.

Successor Agency Noncurrent Liabilities

The following is a summary of changes in long- term liabilities for governmental activities for the year ended June 30, 2022:

2018 Tax Allocation Refunding Bonds
During fiscal year 20 19, the Successor Agency issued the Series 2018 Tax Allocation Bonds totaling $19,175,000, at a premium of $2,107,808, to defease and redeem all amounts under the 2002 Tax Allocation Bonds, 2005 Tax Allocation Bonds, and 2007 Tax Allocation Bonds. The bonds are secured by a pledge of, and lien on, and repaid from property tax revenues deposited with respect to the Project Area from time to time in the Redevelopment Property Tax Trust Fund established and held by the Placer County Auditor- Controller. If an event of default has occurred under the Indenture and is continuing, the Trustee may, or, if requested in writing by the owners of a majority in aggregate principal amount of the Bonds then outstanding, the Trustee shall, (a) declare the principal of the Bonds, together with the accrued interest Due
Beginning Ending Within One
Desc ription Balance Additions Deletions Balance Year
General Long-Term Debt:
2018 Refunding Tax Allocation Bonds 17,575,000$ -$ 725,000$ 16,850,000$ 750,000 $ Amortized Premium:
2018 Refunding Tax Allocation Bonds 1,791,637 - 105,391 1,686,246 105,390 Total Nonc urrent Liabilities 19,366,637$ -$ 830,391$ 18,536,246$ 855,390 $ 85 440
City of Rocklin
Notes to the Basic Financial Statements
June 30, 2022

thereon, to be due and payable immediately, and upon any such declaration the same shall become immediately due and payable, anything in the Indenture or in the Bonds to the contrary notwithstanding, and (b) the Trustee shall, subject to the provisions of the Indenture, exercise any other remedies available to the Trustee and the Bond Owners in law or at equity. The term of the bonds is 19 years. Interest rates on the bonds range from 3 % to 5%. Principal payments ranging from $630,000 to $1,470,000 are payable annually on September 1st and interest payments ranging from $ 11,813 to $440,363 were payable semi- annually on March 1st and September 1st, through September 1, 2037. The aggregate debt service savings was $4,742,243 from this refunding and the loss on defeasance was $289,857.

The following summarizes the Successor Agency’s future debt service obligations:

Year Ending
June 30, P rinc ipal Interest Total
2023 750,000$ 777,975$ 1,527,975$
2024 790,000 739,475 1,529,475
2025 835,000 698,850 1,533,850
2026 870,000 656,225 1,526,225
2027 915,000 611,600 1,526,600
2028-2032 5,305,000 2,306,751 7,611,751
2033-2037 6,755,000 842,725 7,597,725
2038-2038 630,000 11,812 641,812
Total 16,850,000$ 6,645,413$ 23,495,413$
86 441

REQUIRED SUPPLEMENTARY INFORMATION

87 442
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City of Rocklin
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (GAAP Basis)
General Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments 42,370,400$ 42,490,400$ 48,360,961$ 5,870,561$ Licenses and permits 3,310,400 3,310,400 4,497,378 1,186,978 Fines and forfeitures 156,300 156,300 219,489 63,189 Intergovernmental 566,100 707,500 1,629,286 921,786 Charges for services 1,999,100 1,999,100 2,269,070 269,970 Use of money and property 1,123,800 1,123,800 138,997 (984,803) Other revenues 2,613,000 2,613,000 3,004,948 391,948 Total Revenues 52,139,100 52,400,500 60,120,129 7,719,629

EXPENDITURES
Current:

General government 12,374,800 12,469,800 10,597,183 1,872,617 Public safety 30,943,700 31,199,600 30,312,363 887,237 Public services 3,445,200 3,466,600 3,294,462 172,138 Parks and recreation 4,510,800 4,656,400 4,324,391 332,009 Community development 4,854,500 5,037,900 4,350,414 687,486 Capital outlay 1,629,800 2,129,800 1,514,299 615,501 Total Expenditures 57,758,800 58,960,100 54,393,112 4,566,988 Excess (Deficiency) of Revenues over Expenditures (5,619,700) (6,559,600) 5,727,017 12,286,617

OTHER FINANCING SOURCES (USES)
Transfers in 5,699,200 5,699,200 5,406,836 (292,364) Transfers out (331,900) (331,900) (416,194) (84,294) Total Other Financing Sources (Uses) 5,367,300 5,367,300 4,990,642 (376,658) Net Change in Fund Balances (252,400) (1,192,300) 10,717,659 11,909,959 Fund Balances Beginning 37,320,810 37,320,810 37,320,810 - Fund Balances Ending 37,068,410$ 36,128,510$ 48,038,469$ 11,909,959$ The City's legal budget authority is by the fund level. 88 444
City of Rocklin
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (GAAP Basis)
SB325 Sales Tax
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments 3,982,900$ 3,982,900$ 5,767,106$ 1,784,206$ Intergovernmental 376,100 376,100 555,395 179,295 Use of money and property 5,000 5,000 8,081 3,081 Other revenues - - 625 625 Total Revenues 4,364,000 4,364,000 6,331,207 1,967,207

EXPENDITURES
Current:

General government 82,100 82,100 81,276 824 Public services 3,103,200 3,105,300 2,380,095 725,205 Capital outlay 1,160,100 1,889,100 1,163,558 725,542 Total Expenditures 4,345,400 5,076,500 3,624,929 1,451,571 Excess (Deficiency) of Revenues over Expenditures 18,600 (712,500) 2,706,278 3,418,778

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (508,400) (508,400) (423,236) 85,164 Total Other Financing Sources (Uses) (508,400) (508,400) (423,236) 85,164 Net Change in Fund Balances (489,800) (1,220,900) 2,283,042 3,503,942 Fund Balances Beginning 2,348,346 2,348,346 2,348,346 - Fund Balances Ending 1,858,546$ 1,127,446$ 4,631,388$ 3,503,942$ The City's legal budget authority is by the fund level. 89 445
City of Rocklin
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (GAAP Basis)
Low and Moderate Income Housing Asset Fund
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property 9,900$ 9,900$ 228,529$ 218,629$ Other revenues - - 14,974 14,974 Total Revenues 9,900 9,900 243,503 233,603

EXPENDITURES
Current:

General government - - 23,161 (23,161) Community development 93,000 105,000 129,634 (24,634) Total Expenditures 93,000 105,000 152,795 (47,795) Excess (Deficiency) of Revenues over Expenditures (83,100) (95,100) 90,708 185,808

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (150,000) (150,000) (152,205) (2,205) Total Other Financing Sources (Uses) (150,000) (150,000) (152,205) (2,205) Net Change in Fund Balances (233,100) (245,100) (61,497) 183,603 Fund Balances Beginning 11,897,013 11,897,013 11,897,013 - Fund Balances Ending 11,663,913$ 11,651,913$ 11,835,516$ 183,603$ The City's legal budget authority is by the fund level. 90 446
City of Rocklin
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (GAAP Basis)
Streets Grants
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments -$ -$ -$ -$ Licenses and permits - - - - Fines and forfeitures - - - - Intergovernmental 6,825,000 3,129,300 1,702,193 (1,427,107) Charges for services - - - - Use of money and property - - - - Other revenues - - - - Total Revenues 6,825,000 3,129,300 1,702,193 (1,427,107)

EXPENDITURES
Current:

General government - - - - Public safety - - - - Public services 30,000 13,600 13,664 (64) Parks and recreation - - - - Community development - - - - Capital outlay 6,795,000 3,115,700 3,115,653 47 Total Expenditures 6,825,000 3,129,300 3,129,317 (17) Excess (Deficiency) of Revenues over Expenditures - - (1,427,124) (1,427,124)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances - - (1,427,124) (1,427,124) Fund Balances Beginning (33,142) (33,142) (33,142) - Fund Balances Ending (33,142)$ (33,142)$ (1,460,266)$ (1,427,124)$ The City's legal budget authority is by the fund level. 91 447
City of Rocklin
Schedule of Revenues, Expenditures, and Changes in Fund Balances Budget and Actual (GAAP Basis)
American Rescue Plan Act
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Taxes and assessments -$ -$ -$ -$ Licenses and permits - - - - Fines and forfeitures - - - - Intergovernmental - 288,300 200,295 (88,005) Charges for services - - - - Use of money and property - - - - Other revenues - - - - Total Revenues - 288,300 200,295 (88,005)

EXPENDITURES
Current:

General government - 150,000 100,000 50,000 Public safety - - - - Public services - 138,300 100,295 38,005 Parks and recreation - - - - Community development - - - - Capital outlay - - - - Total Expenditures - 288,300 200,295 88,005 Excess (Deficiency) of Revenues over Expenditures - - - -

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances - - - - Fund Balances Beginning - - - - Fund Balances Ending -$ -$ -$ -$ The City's legal budget authority is by the fund level. 92 448

Schedule of Pension Contributions (GASB 68)
Miscellaneous Plan 2015 2016 2017 2018 2019 2020 2021 2022 Contractually Required
Contributions (Actuarially Determined) 1,733,315$ 1,796,306$ 2,019,082$ 2,128,089$ 2,245,112$ 2,525,776$ 2,743,889$ 3,090,721$ Contributions in Relation to
Actuarially Determined Contributions 2,685,315 1,796,306 3,691,282 2,523,306 2,863,892 2,915,971 6,432,032 3,090,721 Contribution Deficiency (Excess) (952,000) - (1,672,200) (395,217) (618,780) (390,195) (3,688,143) - Covered Employee Payroll 9,856,574$ 10,608,255$ 10,273,081$ 11,211,773$ 11,276,404$ 11,546,463$ 11,597,699$ 11,404,973$ Contributions as a
Percentage of Covered Payroll 27.24% 16.93% 35.93% 22.51% 25.40% 25.25% 55.46% 27.10% Safety Plan 2015 2016 2017 2018 2019 2020 2021 2022
Contractually Required
Contributions (Actuarially Determined) 2,228,200$ 2,561,660$ 2,623,619$ 2,825,491$ 3,012,461$ 3,501,382$ 3,990,103$ 4,280,173$ Contributions in Relation to
Actuarially Determined Contributions 2,228,200 2,561,660 2,623,619 2,837,597 3,089,436 3,501,382 4,143,874 4,280,173 Contribution Deficiency (Excess) - - - (12,106) (76,975) - (153,771) - Covered Employee Payroll 8,344,457$ 9,191,925$ 9,200,222$ 10,029,811$ 10,838,835$ 11,354,811$ 11,888,369$ 11,720,404$ Contributions as a
Percentage of Covered Payroll 26.70% 27.87% 28.52% 28.29% 28.50% 30.84% 34.86% 36.52% Notes to Schedule:

Valuation Date: June 30, 2020
Assumptions Used: Entry Age Method used for Actuarial Cost Method Level Percentage of Payroll and Direct Rate Smoothing

3.8 Years Remaining Amortization Period
Inflation Assumed at 2.5%
Investment Rate of Returns set at 7.15%
Fiscal year 2015 was the first year of implementation, therefore only seven years are shown.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016 and then decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions was adjusted in fiscal year 2019.

City of Rocklin
June 30, 2022
CalPERS mortality table based on CalPERS' experience and include 15 years of projected ongoing mortality improvement using 90 percent of Scale MP 2016 published by the Society of Actuaries. 93 449

Schedule of Changes in Net Pension Liabilities, Net Pension Liabilities and Proportionate Shares (GASB 68) Miscellaneous Plan (Agent-Multi Employer) 2015 2016 2017 2018 2019 2020 2021 2022 Total Pension liability
Service cost 1,502,398$ 1,453,844$ 1,558,565$ 1,668,040$ 1,838,731$ 1,837,828$ 1,864,754$ 1,848,673$ Interest 4,540,630 4,835,092 5,163,328 5,444,560 5,748,392 6,162,322 6,546,678 6,862,818 Diff. bet. expected and actual exper. - (1,262,496) - 4,723,245 (507,928) - - - Changes of assumptions - 251,382 655,412 130,415 764,300 1,694,787 1,147,218 184,084 Benefit payments (2,184,035) (2,507,060) (2,905,028) (3,049,139) (3,360,693) (3,623,752) (3,946,715) (4,385,151) Net change in Total Pension Liability 3,858,993 2,770,762 4,472,277 8,917,121 4,482,802 6,071,185 5,611,935 4,510,424 Total Pension Liability - beginning 60,882,549 64,741,542 67,512,304 71,984,581 80,901,702 85,384,504 91,455,689 97,067,624 Total Pension Liability - ending 64,741,542$ 67,512,304$ 71,984,581$ 80,901,702$ 85,384,504$ 91,455,689$ 97,067,624$ 101,578,048$ Plan fiduciary net position
Employer contributions 1,521,604$ 2,685,315$ 1,796,306$ 3,691,282$ 2,523,306$ 2,863,892$ 2,915,971$ 6,432,032$ Employee contributions 714,896 729,001 739,091 759,805 867,085 974,104 991,487 986,233 Net investment income 7,102,833 1,095,538 289,358 5,590,957 4,804,549 4,033,001 3,289,827 16,024,892 Benefit payments (2,184,035) (2,507,060) (2,905,028) (3,049,139) (3,360,693) (3,623,752) (3,946,715) (4,385,151) Net plan to plan resource movement - 49 - - (141) - - - Administrative expense - (56,265) (30,457) (73,620) (88,483) (43,788) (92,429) (68,649) Other misc income (expense) - - - - (168,031) 141 - - Net change in plan fiduciary net position 7,155,298 1,946,578 (110,730) 6,919,285 4,577,592 4,203,598 3,158,141 18,989,357 Plan fiduciary net position - beginning 40,872,391 48,027,689 49,974,267 49,863,537 56,782,822 61,360,414 65,564,012 68,722,153 Plan fiduciary net position - ending 48,027,689$ 49,974,267$ 49,863,537$ 56,782,822$ 61,360,414$ 65,564,012$ 68,722,153$ 87,711,510$ Net Pension Liability (NPL) 16,713,853$ 17,538,037$ 22,121,044$ 24,118,880$ 24,024,090$ 25,891,677$ 28,345,471$ 13,866,538$ Plan fiduciary net position as a
percentage of the total Pension liability 74.18% 74.02% 69.27% 70.19% 71.86% 71.69% 70.80% 86.35% Covered payroll 9,826,020$ 9,856,574$ 10,608,255$ 10,273,081$ 11,211,773$ 11,276,404$ 11,546,463$ 11,597,699$ NPL as a percentage of covered payroll 170.10% 177.93% 208.53% 234.78% 214.28% 229.61% 245.49% 119.56% Safety Plan (Cost Sharing) 2015 2016 2017 2018 2019 2020 2021 2022 Proportion of Net Pension Liability 0.21478% 0.22348% 0.23212% 0.23783% 0.24676% 0.25436% 0.26798% 0.27662% Proportionate Share of Net Pension Liability 13,364,737$ 15,339,447$ 20,085,433$ 23,586,276$ 23,778,037$ 26,063,854$ 29,157,726$ 14,960,301$ Covered Payroll 8,397,700$ 8,344,457$ 9,191,925$ 9,200,222$ 10,029,811$ 10,838,835$ 11,354,811$ 11,888,369$ Proportionate Share of Net Pension
Liability as a % of Covered Payroll 159.15% 183.83% 218.51% 256.37% 237.07% 240.47% 256.79% 125.84% Plan Fiduciary's Net Position as a
percentage of the Total Pension Liability 81.42% 80.28% 74.06% 73.31% 75.26% 75.26% 75.10% 88.29% Notes to Schedule:

Fiscal year 2015 was the first year of implementation, therefore only six years are shown.

The CalPERS discount rate was increased from 7.5% to 7.65% in fiscal year 2016 and then decreased from 7.65% to 7.15% in fiscal year 2018.

The CalPERS mortality assumptions was adjusted in fiscal year 2019.

City of Rocklin
June 30, 2022
94 450
Retiree Healthcare Plan
Schedule of Contributions for Other Postemployment Benefits Fiscal Year Ended 2018 2019 2020 2021 2022
Actuarially determined contribution (ADC) 3,621,000$ 3,026,000$ 3,010,383$ 2,099,000$ 1,393,298$ Less: actual contribution in relation to ADC (2,122,778) (6,431,202) (9,666,208) (4,913,942) (4,039,433) Contribution deficiency (excess) 1,498,222$ (3,405,202)$ (6,655,825)$ (2,814,942)$ (2,646,135)$ Covered employee payroll 21,465,000$ 25,692,000$ 24,916,556$ 25,979,504$ 26,758,889$ Contrib. as a % of covered employee payroll 9.89% 25.03% 38.79% 18.91% 15.10% Notes to Schedule:

Assumptions and Methods
Valuation Date:

Measurement Date:

Actuarial Cost Method: Entry-Age Normal, Level % of pay Amortization Period: 12 years
Asset Valuation Method: Investment gains and losses spread over 5-year rolling period Actuarial Assumptions:

Discount Rate
Inflation
Payroll Increases
Medical Trend
Investment Rate of Return
Mortality
Retirement
Other Notes
City of Rocklin
June 30, 2020
June 30, 2021
June 30, 2022

6.75%

2.75%

3.00%
Non-Medicare - 7.25% for 2021, decreasing to an ultimate rate of 4.0% in 2076
Medicare - 6.3% for 2021, decreasing to an ultimate
rate of 4.0% in 2076

6.75%, Net of OPEB plan investment expenses,
including inflation
Contributions were not based on a measure of pay.

CalPERS 1997-2015 experience study

Actives and Retirees currently covered: 100%
Actives currently waived: 80%
Retirees currently Waived: 10% elect at 65
Unrepresented & Hourly: 60%
GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

Changes in benefit terms: change of Miscellaneous Monthly City Cap from $1,093 to $1,200 in FY18.

Changes of assumptions: mortality improvement scale was updated to Scale MP-2018; Medical Plan at Retirement; Dependent Participation in FY18. Mortality improvement scale was updated to Scale MP-2019 in FY19.

There were no changes in discount rates or trend rates.

Actuarially determined contribution rates are calculated as of June 30, two years prior to the end of the fiscal year in which contributions are reported.
95 451
Retiree Healthcare Plan
Schedule of Changes in Net OPEB Liability
Fiscal Year Ended 2018 2019 2020 2021 2022
Total OPEB liability
Service cost 1,097,000$ 1,130,000$ 1,317,810$ 1,256,156$ 1,347,227$ Interest 2,054,000 2,162,000 2,362,150 2,434,371 2,561,898 Changes of benefit terms - 713,000 - - - Differences between expected and actual experience - (458,000) (602,200) 1,053,296 - Changes of assumptions - 909,000 (84,459) (610,672) - Benefit payments (1,550,000) (1,617,000) (1,748,000) (1,975,408) (1,264,905) Net change in Total OPEB Liability 1,601,000 2,839,000 1,245,301 2,157,743 2,644,220 Total OPEB Liability - beginning 30,111,000 31,712,000 34,551,000 35,796,301 37,954,044 Total OPEB Liability - ending 31,712,000$ 34,551,000$ 35,796,301$ 37,954,044$ 40,598,264$ Plan fiduciary net position
Employer contributions 4,704,600$ 2,122,778$ 8,183,202$ 9,666,208$ 4,039,433$ Net investment income 836,000 983,000 933,060 508,197 8,266,821 Benefit payments (1,550,000) (1,617,000) (1,748,000) (1,975,408) (1,264,905) Administrative expense (4,000) (23,000) (7,159) (16,353) (16,958) Net change in plan fiduciary net position 3,986,600 1,465,778 7,361,103 8,182,644 11,024,391 Plan fiduciary net position - beginning 8,343,400 12,330,000 13,795,778 21,156,881 29,339,525 Plan fiduciary net position - ending 12,330,000$ 13,795,778$ 21,156,881$ 29,339,525$ 40,363,916$ Net OPEB liability 19,382,000$ 20,755,222$ 14,639,420$ 8,614,519$ 234,348$ Plan fiduciary net position as a
percentage of the total OPEB liability 38.88% 39.93% 59.10% 77.30% 99.42% Covered employee payroll 21,865,000$ 21,465,000$ 25,692,000$ 24,916,556$ 25,979,504$ Net OPEB liability as a
percentage of covered employee payroll 88.64% 96.69% 56.98% 34.57% 0.90% Total OPEB liability as a
percentage of covered employee payroll 145.04% 160.96% 139.33% 152.32% 156.27% Other Notes
Changes in benefit terms: change of Miscellaneous Monthly City Cap from $1,093 to $1,200 in FY18.

Contributions were not based on a measure of pay.

There were no changes in discount rates or trend rates.

Actuarially determined contribution rates are calculated as of June 30, two years prior to the end of the fiscal year in which contributions are reported.

City of Rocklin
June 30, 2022
GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available. GASB 75 was adopted as of June 30, 2018.

There were not changes in benefit terms.

There were no changes in discount rates, trend rates or assumptions. 96 452
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SUPPLEMENTARY INFORMATION

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City of Rocklin
Combining Balance Sheet
Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
Total Total
Special Capital Debt Total
Revenue Projects Service Permanent
Funds Funds Funds Funds 2022 2021
ASSETS
Cash and investments 7,786,928$ 11,145,418$ 7,068$ -$ 18,939,414$ 16,771,095$ Restricted cash and investments 155,493 - 2,081,185 510,378 2,747,056 3,310,564 Receivables:

Taxes 545,667 - - - 545,667 444,903 Intergovernmental 687,607 - - - 687,607 384,451 Other receivables 1,449 - - - 1,449 1,449 Loans receivable 318,986 - - - 318,986 318,986 Total assets 9,496,130$ 11,145,418$ 2,088,253$ 510,378$ 23,240,179$ 21,231,448$

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and
accrued liabilities 1,037,083$ 189,874$ -$ -$ 1,226,957$ 585,654$ Due to other funds 593,000 173,619 - - 766,619 623,912 Unearned revenues 114,042 - - - 114,042 1,449 Total liabilities 1,744,125 363,493 - - 2,107,618 1,211,015

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 576,501 - - - 576,501 110,156 Fund Balances:

Nonspendable:

Endowments - - - 491,455 491,455 491,455 Restricted 7,752,004 - 2,088,253 18,923 9,859,180 10,119,967 Committed - 10,955,544 - - 10,955,544 9,611,078 Unassigned (Deficit) (576,500) (173,619) - - (750,119) (312,223) Total fund balances 7,175,504 10,781,925 2,088,253 510,378 20,556,060 19,910,277 Total liabilities, fund balances and
deferred inflows of resources 9,496,130$ 11,145,418$ 2,088,253$ 510,378$ 23,240,179$ 21,231,448$ Total Nonmajor
Governmental Funds
98 456
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Total Total
Special Capital Debt Total
Revenue Projects Service Permanent
Funds Funds Funds Funds 2022 2021

REVENUES
Taxes and assessments 14,911,889$ 286,415$ -$ -$ 15,198,304$ 14,957,563$ License and permits 16,043 113,753 - - 129,796 93,057 Fines and forfeitures 146,969 - - - 146,969 224,015 Intergovernmental 948,885 - - - 948,885 1,749,768 Charges for services - 606,080 - - 606,080 575,277 Use of money and property 30,238 25,008 50,536 (7,851) 97,931 221,961 Contributions from developers
and homeowners - 1,752,919 - - 1,752,919 2,887,627 Other revenues - - - - - 8,800 Total Revenues 16,054,024 2,784,175 50,536 (7,851) 18,880,884 20,718,068

EXPENDITURES
Current:

General government 207,902 12,659 2,570 - 223,131 205,352 Public safety 461,261 - - - 461,261 453,767 Public services 7,495,262 219,668 - - 7,714,930 6,789,710 Parks and recreation 2,289,889 64,871 - - 2,354,760 2,284,583 Community development 100,126 - - - 100,126 41,860 Capital outlay 1,453,004 - - - 1,453,004 1,714,964 Debt service:

Principal - 504,938 821,712 - 1,326,650 1,295,918 Interest, fiscal charges and fees - 31,094 308,708 - 339,802 377,010 Total Expenditures 12,007,444 833,230 1,132,990 - 13,973,664 13,163,164 Excess (Deficiency) of
Revenues over Expenditures 4,046,580 1,950,945 (1,082,454) (7,851) 4,907,220 7,554,904

OTHER FINANCING SOURCES (USES)
Transfers in 4,277 - 530,918 - 535,195 534,870 Transfers out (4,215,040) (578,031) - (3,561) (4,796,632) (5,678,166) Total Other Financing
Sources (Uses) (4,210,763) (578,031) 530,918 (3,561) (4,261,437) (5,143,296) Net Change in Fund Balances (164,183) 1,372,914 (551,536) (11,412) 645,783 2,411,608 Fund Balances Beginning 7,339,687 9,409,011 2,639,789 521,790 19,910,277 17,498,669 Fund Balances Ending 7,175,504$ 10,781,925$ 2,088,253$ 510,378$ 20,556,060$ 19,910,277$ Total Nonmajor
Governmental Funds
99 457
Fund Title Fund Description
Gas Tax Accounts for funds received and expended for construction and street maintenance purposes as defined in Sections 2105, 2106, 2107, and 2107.5 of the California Streets and Highways Code.

SB1 Road Maintenance and Rehab. Act Accounts for funds received and expended for City road maintenance projects in accordance with Senate Bill 1, Chapter 5, Statutes of 2017.

Recreation Facilities Contributions Accounts for revenues received for recreation facilities construction and improvements.

Lighting Maintenance District No. 1 Accounts for funds received to maintain and operate the respective lighting district.

Landscaping and Lighting Maintenance District No. 2 Accounts for funds received to maintain and operate the respective landscaping and lighting district.

Park Development and Maintenance Tax Fund Enacted in 1998, and reenacted in 2009, to provide development, installation, servicing, maintenance, repair and operation of parks in the City of Rocklin.

Community Facilities District No. 1 Accounts for revenues to be used for respective community facilities district's operations for fire protection services.

Community Facilities District No. 5 Accounts for revenues to be used for respective community facilities district’s operations and maintenance.

Community Facilities District No. 6 Accounts for revenues to be used for respective community facilities district’s operations and maintenance.

Housing Rehabilitation Accounts for funds received for the City’s housing rehabilitation programs.

Asset Forfeiture Accounts for funds received on forfeited assets to be used for Police services.

Traffic Safety/PD Grants Accounts for funds received for traffic safety programs and police grants.

CASp Certification and Training Fund Assembly Bill 1379, effective January 1, 2018, increased the SB1186 fee charged to all business licenses to increase to $4 and required the fee to be deposited into its own fund. The City retains 90% for Certified Access Specialist program training, and remits 10% to the State.

CDBG HUD Entitlement Accounts for entitlement grants and expenditures from CDBG federal awards.

DOF CARES Act Accounts for funds received from the Federal Coronavirus Aid, Relief, and Economic Security Act through the Department of Finance to be used to respond to or mitigate COVID-19.

Grants and Other Reimbursables Accounts for grants and other reimbursable costs.

Supplemental Law Enforcement Grant Accounts for funds received to be used for public safety purposes.

NONMAJOR SPECIAL REVENUE FUNDS
100
458
This page is intentionally blank
459
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
SB1
Road Recreation Lighting
Gas Maintenance Facilities Maintenance
Tax & Rehab. Act Contributions District No. 1
ASSETS
Cash and investments 486,586$ 811,342$ 1,647$ -$ Restricted cash and investments - - - - Receivables:

Taxes - 249,322 - 12,570 Intergovernmental - - - - Other receivables - - - - Loans receivable - - - - Total assets 486,586 1,060,664 1,647 12,570

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities 45,659$ 394,865$ -$ 4,524$ Due to other funds - - - 8,046 Unearned revenues - - - - Total liabilities 45,659 394,865 - 12,570

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue - - - - Fund Balances:

Restricted 440,927 665,799 1,647 - Unassigned (Deficit) - - - - Total fund balances 440,927 665,799 1,647 - Total liabilities, fund balances and
deferred inflows of resources 486,586$ 1,060,664$ 1,647$ 12,570$ Continued
101
460
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
Landscaping
and Lighting Community Community
Maintenance Facilities Facilities
District No. 2 District No. 1 District No. 5
1,474,865$ -$ -$ 3,666,830$ - - - - 123,511 31,964 34,556 89,734 - - - - 1,340 - - 109 - - - - 1,599,716 31,964 34,556 3,756,673 109,776$ -$ -$ 217,613$ - 31,964 34,556 - 1,340 - - 109 111,116 31,964 34,556 217,722 - - - - 1,488,600 - - 3,538,951 - - - - 1,488,600 - - 3,538,951 1,599,716$ 31,964$ 34,556$ 3,756,673$ Continued
Park
Development
and
Maintenance
Tax Fund
102
461
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources

Community Traffic
Facilities Housing Asset Safety/PD
District No. 6 Rehabilitation Forfeiture Grants
292,213$ 368,865$ 616,708$ -$
- 155,493 - - 4,010 - - - - - - 138,251 - - - - - 318,986 - - 296,223 843,344 616,708 138,251 9,240$ -$ 198,187$ 10,166$ - - - 115,832 - - - 12,252 9,240 - 198,187 138,250 - - - 129,623 286,983 843,344 418,521 - - - - (129,622) 286,983 843,344 418,521 (129,622) 296,223$ 843,344$ 616,708$ 138,251$ Continued
103
462
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
CDBG DOF Grants &
HUD CARES Other
Entitlement Act Reimbursables
67,872$ -$ -$ -$ - - - - - - - - - 77,635 24,843 446,878 - - - - - - - - 67,872 77,635 24,843 446,878 640$ 21,570$ 24,843$ -$ - 56,065 - 346,537 - - - 100,341 640 77,635 24,843 446,878 - - - 446,878 67,232 - - - - - - (446,878) 67,232 - - (446,878) 67,872$ 77,635$ 24,843$ 446,878$ Continued
CASp
Certification
and Training
Fund
104
463
City of Rocklin
Combining Balance Sheet
Special Revenue Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Restricted cash and investments
Receivables:

Taxes
Intergovernmental
Other receivables
Loans receivable
Total assets

LIABILITIES, FUND BALANCES AND

DEFERRED INFLOWS OF RESOURCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Unearned revenues
Total liabilities

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue
Fund Balances:

Restricted
Unassigned (Deficit)
Total fund balances
Total liabilities, fund balances and
deferred inflows of resources
Supplemental
Law
Enforcement
Grant 2022 2021
-$ 7,786,928 $ 7,139,967$
- 155,493 156,035
- 545,667 444,903
- 687,607 384,451
- 1,449 1,449
- 318,986 318,986
- 9,496,130 8,445,791
-$ 1,037,083 $ 571,754$
- 593,000 422,745
- 114,042 1,449
- 1,744,125 995,948
- 576,501 110,156
- 7,752,004 7,449,843
- (576,500) (110,156)
- 7,175,504 7,339,687
-$ 9,496,130 $ 8,445,791$
Concluded
Total Special Revenue
Nonmajor Governmental Funds
105
464
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
SB1
Road Recreation Lighting
Gas Maintenance Facilities Maintenance
Tax & Rehab. Act Contributions District No. 1

REVENUES
Taxes and assessments 1,544,859$ 1,536,090$ 500$ 251,440$ Licenses and permits - - - - Fines and forfeitures - - - - Intergovernmental - - - - Use of money and property 1,818 3,465 5 - Other revenues - - - - Total Revenues 1,546,677 1,539,555 505 251,440

EXPENDITURES
Current:

General government 31,829 - - 16,757 Public safety - - - - Public services 1,471,831 1,029,901 - 234,683 Parks and recreation - - - - Community development - - - - Capital outlay - 801,107 - - Total Expenditures 1,503,660 1,831,008 - 251,440 Excess (Deficiency) of Revenues over Expenditures 43,017 (291,453) 505 -

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (208,009) (30,600) - - Total Other Financing Sources (Uses) (208,009) (30,600) - - Net Change in Fund Balances (164,992) (322,053) 505 - Fund Balances Beginning 605,919 987,852 1,142 - Fund Balances Ending 440,927$ 665,799$ 1,647$ -$ Continued
106
465
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Landscaping
and Lighting Community Community
Maintenance Facilities Facilities
District No. 2 District No. 1 District No. 5
2,495,424$ 637,420$ 2,092,016$ 6,015,951$ - - - - - - - - - - - - 3,058 - - 21,151 - - - - 2,498,482 637,420 2,092,016 6,037,102 42,842 - - 105,669 - - 20,834 - 2,143,822 - - 2,184,604 - 6,393 - 2,283,496 - - - - 47,399 - - 100,447 2,234,063 6,393 20,834 4,674,216 264,419 631,027 2,071,182 1,362,886 - - - 1,134 (288,256) (631,027) (2,071,182) (631,988) (288,256) (631,027) (2,071,182) (630,854) (23,837) - - 732,032 1,512,437 - - 2,806,919 1,488,600$ -$ -$ 3,538,951$ Continued
Park
Development
and
Maintenance
Tax Fund
107
466
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Community Traffic
Facilities Housing Asset Safety/PD
District No. 6 Rehabilitation Forfeiture Grants
338,189$ -$ -$ -$ - - - - - - 146,969 - - - - 420,754 458 258 25 - - - - - 338,647 258 146,994 420,754 8,242 800 - 166 - - 54,250 386,177 232,954 - - - - - - - - - - - 3,000 - 89,793 57,020 244,196 800 144,043 443,363 94,451 (542) 2,951 (22,609) - - - 3,143 (31,600) - - - (31,600) - - 3,143 62,851 (542) 2,951 (19,466) 224,132 843,886 415,570 (110,156) 286,983$ 843,344$ 418,521$ (129,622)$ Continued
108
467
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
CDBG DOF Grants &
HUD CARES Other
Entitlement Act Reimbursables
-$ -$ -$ -$ 16,043 - - - - - - - - 296,981 57,477 - - - - - - - - - 16,043 296,981 57,477 - 797 800 - - - - - - - 197,467 - - - - - - - 42,649 57,477 - - - - 354,238 797 240,916 57,477 354,238 15,246 56,065 - (354,238) - - - - - (56,065) - (92,640) - (56,065) - (92,640) 15,246 - - (446,878) 51,986 - - - 67,232$ -$ -$ (446,878)$ Continued
CASp
Certification
and Training
Fund
109
468
City of Rocklin
Statement of Revenues, Expenditures, and
Changes in Fund Balances
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Other revenues
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Supplemental
Law
Enforcement
Grant 2022 2021
-$ 14,911,889 $ 14,005,454$
- 16,043 15,873
- 146,969 224,015
173,673 948,885 1,749,768
- 30,238 96,274
- - 6,000
173,673 16,054,024 16,097,384
- 207,902 200,598
- 461,261 453,767
- 7,495,262 6,712,440
- 2,289,889 2,221,550
- 100,126 41,860
- 1,453,004 713,890
- 12,007,444 10,344,105
173,673 4,046,580 5,753,279
- 4,277 3,156
(173,673) (4,215,040) (4,852,825)
(173,673) (4,210,763) (4,849,669)
- (164,183) 903,610
- 7,339,687 6,436,077
-$ 7,175,504$ 7,339,687$
Concluded
Total Special Revenue
Nonmajor Governmental Funds
110
469
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Taxes and assessments 1,709,900$ 1,709,900$ 1,544,859$ (165,041)$ Licenses and permits - - - - Fines and forfeitures - - - - Intergovernmental - - - - Use of money and property 1,700 1,700 1,818 118 Total Revenues 1,711,600 1,711,600 1,546,677 (164,923)

EXPENDITURES
Current:

General government 32,100 32,100 31,829 271 Public safety - - - - Public services 1,710,600 1,727,300 1,471,831 255,469 Parks and recreation - - - - Community development - - - - Capital outlay - - - - Total Expenditures 1,742,700 1,759,400 1,503,660 255,740 Excess (Deficiency) of Revenues over Expenditures (31,100) (47,800) 43,017 90,817

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (266,200) (266,200) (208,009) 58,191 Total Other Financing Sources (Uses) (266,200) (266,200) (208,009) 58,191 Net Change in Fund Balances (297,300) (314,000) (164,992) 149,008 Fund Balances Beginning 605,919 605,919 605,919 - Fund Balances Ending 308,619$ 291,919$ 440,927$ 149,008$ Continued
Gas Tax
Budgeted Amounts
111
470
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

1,351,400$ 1,351,400$ 1,536,090$ 184,690$
- - - - - - - - - - - - 1,100 1,100 3,465 2,365 1,352,500 1,352,500 1,539,555 187,055 - - - - - - - - 888,800 1,202,000 1,029,901 172,099 - - - - - - - - 690,000 726,600 801,107 (74,507) 1,578,800 1,928,600 1,831,008 97,592
(226,300) (576,100) (291,453) 284,647 - - - - (26,400) (26,400) (30,600) (4,200) (26,400) (26,400) (30,600) (4,200) (252,700) (602,500) (322,053) 280,447 987,852 987,852 987,852 -
735,152$ 385,352$ 665,799$ 280,447$ Continued
SB1 Road Maintenance & Rehab. Act
Budgeted Amounts
112
471
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ 500$ 500$ - - - - - - - - - - - - - - 5 5 - - 505 505 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 505 505 - - - - - - - - - - - - - - 505 505 1,142 1,142 1,142 - 1,142$ 1,142$ 1,647$ 505$ Continued
Recreation Facilities Contributions
Budgeted Amounts
113
472
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

247,300$ 247,300$ 251,440$ 4,140$
- - - - - - - - - - - - - - - - 247,300 247,300 251,440 4,140 16,700 16,700 16,757 (57) - - - - 228,300 229,200 234,683 (5,483) - - - - - - - - - - - - 245,000 245,900 251,440 (5,540) 2,300 1,400 - (1,400) - - - - (2,300) (2,300) - 2,300 (2,300) (2,300) - 2,300 - (900) - 900 - - - - -$ (900)$ -$ 900$ Continued
Lighting Maintenance District No. 1
Budgeted Amounts
114
473
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

2,488,500$ 2,488,500$ 2,495,424$ 6,924$
- - - - - - - - - - - - 4,600 4,600 3,058 (1,542) 2,493,100 2,493,100 2,498,482 5,382
42,700 42,700 42,842 (142) - - - - 2,197,200 2,206,800 2,143,822 62,978
- - - - - - - - 124,800 124,800 47,399 77,401 2,364,700 2,374,300 2,234,063 140,237 128,400 118,800 264,419 145,619 - - - - (337,400) (337,400) (288,256) 49,144 (337,400) (337,400) (288,256) 49,144 (209,000) (218,600) (23,837) 194,763 1,512,437 1,512,437 1,512,437 -
1,303,437$ 1,293,837$ 1,488,600$ 194,763$
Continued
Landscaping and Lighting Maintenance District No. 2
Budgeted Amounts
115
474
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

643,600$ 643,600$ 637,420$ (6,180)$ - - - - - - - - - - - - - - - - 643,600 643,600 637,420 (6,180) - - - - - - - - - - - - 6,400 6,400 6,393 7 - - - - - - - - 6,400 6,400 6,393 7 637,200 637,200 631,027 (6,173) - - - - (637,200) (637,200) (631,027) 6,173 (637,200) (637,200) (631,027) 6,173 - - - - - - - - -$ -$ -$ -$
Continued
Park Development and Maintenance Tax Fund
Budgeted Amounts
116
475
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

2,070,000$ 2,070,000$ 2,092,016$ 22,016$
- - - - - - - - - - - - - - - - 2,070,000 2,070,000 2,092,016 22,016
- - - - 20,100 20,100 20,834 (734) - - - - - - - - - - - - - - - - 20,100 20,100 20,834 (734) 2,049,900 2,049,900 2,071,182 21,282
- - - - (2,049,900) (2,049,900) (2,071,182) (21,282) (2,049,900) (2,049,900) (2,071,182) (21,282) - - - - - - - - -$ -$ -$ -$
Continued
Community Facilities District No. 1
Budgeted Amounts
117
476
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

5,596,300$ 5,596,300$ 6,015,951$ 419,651$
- - - - - - - - - - - - 24,700 24,700 21,151 (3,549) 5,621,000 5,621,000 6,037,102 416,102 100,500 100,500 105,669 (5,169) - - - - 2,258,400 2,270,900 2,184,604 86,296
2,338,400 2,349,700 2,283,496 66,204
- - - - 137,700 137,700 100,447 37,253 4,835,000 4,858,800 4,674,216 184,584 786,000 762,200 1,362,886 600,686 1,500 1,500 1,134 (366) (720,600) (720,600) (631,988) 88,612 (719,100) (719,100) (630,854) 88,246 66,900 43,100 732,032 688,932 2,806,919 2,806,919 2,806,919 -
2,873,819$ 2,850,019$ 3,538,951$ 688,932$
Continued
Community Facilities District No. 5
Budgeted Amounts
118
477
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

338,300$ 338,300$ 338,189$ (111)$
- - - - - - - - - - - - 600 600 458 (142) 338,900 338,900 338,647 (253) 9,100 9,100 8,242 858 - - - - 327,000 328,800 232,954 95,846 - - - - - - - - 3,000 3,000 3,000 - 339,100 340,900 244,196 96,704 (200) (2,000) 94,451 96,451 - - - - (48,800) (48,800) (31,600) 17,200 (48,800) (48,800) (31,600) 17,200 (49,000) (50,800) 62,851 113,651 224,132 224,132 224,132 -
175,132$ 173,332$ 286,983$ 113,651$ Continued
Community Facilities District No. 6
Budgeted Amounts
119
478
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - - - - - 200 200 258 58 200 200 258 58 800 800 800 - - - - - - - - - - - - - - - - - - - - - 800 800 800 - (600) (600) (542) 58 - - - - - - - - - - - - (600) (600) (542) 58 843,886 843,886 843,886 -
843,286$ 843,286$ 843,344$ 58$
Continued
Budgeted Amounts
Housing Rehabilitation
120
479
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - 100,000 100,000 146,969 46,969 - - - - 1,500 1,500 25 (1,475) 101,500 101,500 146,994 45,494 - - - - 212,000 212,000 54,250 157,750 - - - - - - - - - - - - - - 89,793 (89,793) 212,000 212,000 144,043 67,957 (110,500) (110,500) 2,951 113,451 - - - - - - - - - - - - (110,500) (110,500) 2,951 113,451 415,570 415,570 415,570 -
305,070$ 305,070$ 418,521$ 113,451$ Continued
Asset Forfeiture
Budgeted Amounts
121
480
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - 261,400 443,400 420,754 (22,646) - - - - 261,400 443,400 420,754 (22,646) - - 166 (166) 261,400 383,400 386,177 (2,777) - - - - - - - - - - - - - 60,000 57,020 2,980 261,400 443,400 443,363 37
- - (22,609) (22,609) - - 3,143 3,143 - - - - - - 3,143 3,143 - - (19,466) (19,466) (110,156) (110,156) (110,156) -
(110,156)$ (110,156)$ (129,622)$ (19,466)$ Continued
Traffic Safety/PD Grants
Budgeted Amounts
122
481
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
15,000 15,000 16,043 1,043 - - - - - - - - - - - - 15,000 15,000 16,043 1,043 500 500 797 (297) - - - - - - - - - - - - - - - - - - - - 500 500 797 (297) 14,500 14,500 15,246 746 - - - - - - - - - - - - 14,500 14,500 15,246 746 51,986 51,986 51,986 - 66,486$ 66,486$ 67,232$ 746$ Continued
CASp Certification and Training Fund
Budgeted Amounts
123
482
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - 283,100 295,800 296,981 1,181 - - - - 283,100 295,800 296,981 1,181 2,400 2,400 800 1,600 - - - - 184,800 197,500 197,467 33
- - - - 42,600 42,600 42,649 (49) - - - - 229,800 242,500 240,916 1,584 53,300 53,300 56,065 2,765 - - - - (53,300) (53,300) (56,065) (2,765) (53,300) (53,300) (56,065) (2,765) - - - - - - - - -$ -$ -$ -$
Continued
Budgeted Amounts
CDBG HUD Entitlement
124
483
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - 463,300 57,500 57,477 (23) - - - - 463,300 57,500 57,477 (23) - - - - - - - - - - - - - - - - 463,300 57,500 57,477 23 - - - - 463,300 57,500 57,477 23 - - - - - - - - - - - - - - - - - - - - - - - - -$ -$ -$ -$
Continued
DOF CARES Act
Budgeted Amounts
125
484
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - - 446,800 - (446,800) - - - - - 446,800 - (446,800) - - - - - - - - - - - - - - - - - - - - - 354,200 354,238 (38) - 354,200 354,238 (38) - 92,600 (354,238) (446,838) - - - - - (92,600) (92,640) (40) - (92,600) (92,640) (40) - - (446,878) (446,878) - - - - -$ -$ (446,878)$ (446,878)$ Continued
Budgeted Amounts
Grants & Other Reimbursable
126
485
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Special Revenue Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Fines and forfeitures
Intergovernmental
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Community development
Capital outlay
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

-$ -$ -$ -$
- - - - - - - - 187,300 187,300 173,673 (13,627) - - - - 187,300 187,300 173,673 (13,627) - - - - - - - - - - - - - - - - - - - - - - - - - - - - 187,300 187,300 173,673 (13,627) - - - - (187,300) (187,300) (173,673) 13,627 (187,300) (187,300) (173,673) 13,627 - - - - - - - - -$ -$ -$ -$
Concluded
Budgeted Amounts
Supplemental Law Enforcement Grant
127
486
This page is intentionally blank
487
Fund Title Fund Description
Park Development Fees Accounts for funds expended on City park projects and improvements.

Community Park Fees Accounts for funds collected and expended for City park land and improvements.

Capital Construction Tax Accounts for the capital construction tax that is used for the expansion of facilities to serve new developments within the City.

Oak Tree Mitigation Fees Accounts for funds collected for Oak Tree preservation activities including land acquisition and oak tree planting, acquisition, and maintenance.

Whitney Ranch Trunk Sewer Project Accounts for impact fees to fund the sewer trunk line upgrade.

North West Rocklin Community Park Fee Developers in the North West Rocklin area are required to pay impact fees, which can only be used to fund community parks in the North West Rocklin area (Whitney Ranch Park).

Public Facilities Impact Fees This fund accounts for impact fees used to fund expansion of public facilities to serve new development within the City.

Rocklin Public Financing Authority Capital Projects Accounts for Rocklin Public Financing Authority capital projects funded by bond proceeds.

Whitney Ranch Interchange Fees This fund accounts for impact fees used to develop Highway 65 interchanges in the Whitney Ranch area.

NONMAJOR CAPITAL PROJECTS FUNDS
128
488
This page is intentionally blank
489
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
Park Community Capital Oak Tree
Development Park Construction Mitigation
Fees Fees Tax Fees
ASSETS
Cash and investments 902,730$ -$ 5,616,043 $ 539,817$ Total assets 902,730$ -$ 5,616,043 $ 539,817$

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities 141,096$ -$ -$ 48,778$ Due to other funds - 173,619 - -
Total liabilities 141,096 173,619 - 48,778
Fund Balances:

Committed 761,634 - 5,616,043 491,039
Unassigned (Deficit) - (173,619) - -
Total fund balances 761,634 (173,619) 5,616,043 491,039 Total liabilities and fund balances 902,730$ -$ 5,616,043 $ 539,817$ Continued
129
490
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Total liabilities
Fund Balances:

Committed
Unassigned (Deficit)
Total fund balances
Total liabilities and fund balances
Whitney
Ranch Trunk
Sewer
Project
620,936$ 956,157$ 1,062,241$ 1,447,494$ 620,936$ 956,157$ 1,062,241$ 1,447,494$ - $ -$ -$ -$
- - - -
- - - -
620,936 956,157 1,062,241 1,447,494
- - - -
620,936 956,157 1,062,241 1,447,494
620,936$ 956,157$ 1,062,241$ 1,447,494$ Continued
North West
Rocklin
Community Park
Fees
Public Facilities
Impact Fees
Whitney Ranch
Interchange Fees
130
491
City of Rocklin
Combining Balance Sheet
Capital Projects Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Cash and investments
Total assets

LIABILITIES AND FUND BALANCES
Liabilities:

Accounts payable and accrued liabilities
Due to other funds
Total liabilities
Fund Balances:

Committed
Unassigned (Deficit)
Total fund balances
Total liabilities and fund balances
2022 2021
11,145,418$ 9,624,078$
11,145,418$ 9,624,078$
189,874$ 13,900$
173,619 201,167
363,493 215,067
10,955,544 9,611,078
(173,619) (202,067)
10,781,925 9,409,011
11,145,418$ 9,624,078$
Concluded
Total Capital Projects
Nonmajor Governmental Funds
131
492
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Park Community Capital Oak Tree
Development Park Construction Mitigation
Fees Fees Tax Fees

REVENUES
Taxes and assessments 110,103$ 112,646$ -$ 63,666$ Licenses and permits - - - -
Charges for services - - - -
Use of money and property 2,020 - 12,332 1,646
Contributions from developers and homeowners - - 1,752,919 - Other revenue - - - -
Total Revenues 112,123 112,646 1,765,251 65,312

EXPENDITURES
Current:

General government - 9,014 2,250 -
Public services - - 113,435 74,506
Parks and recreation - - - 64,871
Capital outlay - - - -
Debt service:

Principal 205,463 64,174 - 235,301
Interest and fiscal charges 12,473 4,336 - 14,285
Total Expenditures 217,936 77,524 115,685 388,963
Excess (Deficiency) of Revenues over Expenditures (105,813) 35,122 1,649,566 (323,651)

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - (6,674) (530,918) (20,633)
Total Other Financing Sources (Uses) - (6,674) (530,918) (20,633) Net Change in Fund Balances (105,813) 28,448 1,118,648 (344,284) Fund Balances Beginning 867,447 (202,067) 4,497,395 835,323 Fund Balances Ending 761,634$ (173,619)$ 5,616,043$ 491,039$ Continued
132
493
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Charges for services
Use of money and property
Contributions from developers and homeowners
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
Whitney
Ranch Trunk
Sewer
Project
- $ -$ - $ - $
113,753 - - -
- 44,178 349,530 212,372
1,396 2,307 2,078 3,229
- - - -
- - - -
115,149 46,485 351,608 215,601
- - 1,395 -
28,448 - - 3,279
- - - -
- - - -
- - - -
- - - -
28,448 - 1,395 3,279
86,701 46,485 350,213 212,322
- - - -
(1,400) - (18,406) -
(1,400) - (18,406) -
85,301 46,485 331,807 212,322
535,635 909,672 730,434 1,235,172
620,936$ 956,157$ 1,062,241$ 1,447,494$
North West
Rocklin
Community
Park Fees
Public
Facilities
Impact Fees
Whitney Ranch
Interchange
Fees
133
494
City of Rocklin
Combining Statement of Revenues, Expenditures,
and Changes in Fund Balances
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

REVENUES
Taxes and assessments
Licenses and permits
Charges for services
Use of money and property
Contributions from developers and homeowners
Other revenue
Total Revenues

EXPENDITURES
Current:

General government
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending
2022 2021
286,415$ 952,109$
113,753 77,184
606,080 575,277
25,008 56,870
1,752,919 2,887,627
- 2,800
2,784,175 4,551,867
12,659 2,079
219,668 77,270
64,871 63,033
- 1,001,074
504,938 494,955
31,094 43,032
833,230 1,681,443
1,950,945 2,870,424
- -
(578,031) (819,840)
(578,031) (819,840)
1,372,914 2,050,584
9,409,011 7,358,427
10,781,925$ 9,409,011$
Concluded
Total Capital Projects
Nonmajor Governmental Funds
134
495
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Taxes and assessments 507,700$ 507,700$ 110,103$ (397,597)$ Licenses and permits - - - - Intergovernmental revenues 428,000 - - - Charges for services - - - - Use of money and property 2,200 2,200 2,020 (180) Contributions from developers and homeowners - - - - Total Revenues 937,900 509,900 112,123 (397,777)

EXPENDITURES
Current:

General government - - - - Public safety - - - - Public services - - - - Parks and recreation - - - - Capital outlay 472,500 44,500 - 44,500 Debt service:

Principal 205,500 205,500 205,463 37 Interest and fiscal charges 12,500 12,500 12,473 27 Total Expenditures 690,500 262,500 217,936 44,564 Excess (Deficiency) of Revenues over Expenditures 247,400 247,400 (105,813) (353,213)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out - - - - Total Other Financing Sources (Uses) - - - - Net Change in Fund Balances 247,400 247,400 (105,813) (353,213) Fund Balances Beginning 867,447 867,447 867,447 - Fund Balances Ending 1,114,847$ 1,114,847$ 761,634$ (353,213)$ Continued
Park Development Fees
Budgeted Amounts
135
496
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

223,300$ 223,300$ 112,646$ (110,654)$ - - - - - - - - - - - - - - - - - - - - 223,300 223,300 112,646 (110,654) - - 9,014 (9,014) - - - - - - - - - - - - - - - -

64,200 64,200 64,174 26 5,400 5,400 4,336 1,064 69,600 69,600 77,524 (7,924) 153,700 153,700 35,122 (118,578) - - - - (12,600) (12,600) (6,674) 5,926 (12,600) (12,600) (6,674) 5,926 141,100 141,100 28,448 (112,652) (202,067) (202,067) (202,067) - (60,967)$ (60,967)$ (173,619)$ (112,652)$ Continued
Community Park Fees
Budgeted Amounts
136
497
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ -$ -$ - - - - - - - - - - - - 11,500 11,500 12,332 832 2,190,400 2,190,400 1,752,919 (437,481) 2,201,900 2,201,900 1,765,251 (436,649) - - 2,250 (2,250) 15,000 15,000 - 15,000 174,000 262,500 113,435 149,065 - - - - 136,300 31,300 - 31,300

- - - - - - - - 325,300 308,800 115,685 193,115 1,876,600 1,893,100 1,649,566 (243,534) - - - - (531,400) (531,400) (530,918) 482 (531,400) (531,400) (530,918) 482 1,345,200 1,361,700 1,118,648 (243,052) 4,497,395 4,497,395 4,497,395 -
5,842,595$ 5,859,095$ 5,616,043$ (243,052)$ Continued
Capital Construction Tax
Budgeted Amounts
137
498
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

187,900$ 187,900$ 63,666$ (124,234)$ - - - - - - - - - - - - 1,800 1,800 1,646 (154) - - - - 189,700 189,700 65,312 (124,388) - - - - - - - - 79,000 79,000 74,506 4,494 65,000 65,000 64,871 129 - - - -

235,300 235,300 235,301 (1) 14,300 14,300 14,285 15 393,600 393,600 388,963 4,637 (203,900) (203,900) (323,651) (119,751) - - - - (10,600) (10,600) (20,633) (10,033) (10,600) (10,600) (20,633) (10,033) (214,500) (214,500) (344,284) (129,784) 835,323 835,323 835,323 - 620,823$ 620,823$ 491,039$ (129,784)$ Continued
Oak Tree Mitigation Fees
Budgeted Amounts
138
499
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ -$ -$ 87,100 87,100 113,753 26,653 - - - - - - - - 300 300 1,396 1,096 - - - - 87,400 87,400 115,149 27,749 - - - - - - - - - - 28,448 (28,448) - - - - 600,000 600,000 - 600,000

- - - - - - - - 600,000 600,000 28,448 571,552 (512,600) (512,600) 86,701 599,301 - - - - (41,100) (41,100) (1,400) 39,700 (41,100) (41,100) (1,400) 39,700 (553,700) (553,700) 85,301 639,001 535,635 535,635 535,635 - (18,065)$ (18,065)$ 620,936$ 639,001$ Continued
Budgeted Amounts
Whitney Ranch Trunk Sewer Project
139
500
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ -$ -$ - - - - - - - - 398,500 398,500 44,178 (354,322) 3,600 3,600 2,307 (1,293) - - - - 402,100 402,100 46,485 (355,615) - - - - - - - - - - - - - - - - - - - -

- - - - - - - - - - - - 402,100 402,100 46,485 (355,615) - - - - - - - - - - - - 402,100 402,100 46,485 (355,615) 909,672 909,672 909,672 - 1,311,772$ 1,311,772$ 956,157$ (355,615)$ Continued
Budgeted Amounts
North West Rocklin Community Park Fees
140
501
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ -$ -$ - - - - - - - - 386,600 386,600 349,530 (37,070) 2,600 2,600 2,078 (522) - - - - 389,200 389,200 351,608 (37,592) - - 1,395 (1,395) - - - - - 111,300 - 111,300 - - - - - - - -

- - - - - - - - - 111,300 1,395 109,905 389,200 277,900 350,213 72,313 - - - - (21,900) (21,900) (18,406) 3,494 (21,900) (21,900) (18,406) 3,494 367,300 256,000 331,807 75,807 730,434 730,434 730,434 - 1,097,734$ 986,434$ 1,062,241$ 75,807$ Continued
Budgeted Amounts
Public Facilities Impact Fees
141
502
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Capital Projects Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Taxes and assessments
Licenses and permits
Intergovernmental revenues
Charges for services
Use of money and property
Contributions from developers and homeowners
Total Revenues

EXPENDITURES
Current:

General government
Public safety
Public services
Parks and recreation
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

-$ -$ -$ -$ - - - - - - - - 202,200 202,200 212,372 10,172 4,400 4,400 3,229 (1,171) - - - - 206,600 206,600 215,601 9,001 - - - - - - - - - - 3,279 (3,279) - - - - - - - -

- - - - - - - - - - 3,279 (3,279) 206,600 206,600 212,322 5,722 - - - - - - - - - - - - 206,600 206,600 212,322 5,722 1,235,172 1,235,172 1,235,172 -
1,441,772$ 1,441,772$ 1,447,494$ 5,722$
Concluded
Whitney Ranch Interchange Fees
Budgeted Amounts
142
503
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis) - Capital Projects Major Governmental Fund Traffic Circulation Impact Fee Fund
For the Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Taxes and assessments 2,783,700$ 2,783,700$ 2,014,806$ (768,894)$ Intergovernmental revenues 502,500 502,500 502,511 11 Use of money and property 72,100 72,100 67,242 (4,858) Total Revenues 3,358,300 3,358,300 2,584,559 (773,741)

EXPENDITURES
Current:

Community development 427,700 427,700 2,225 425,475 Capital outlay 1,500,000 1,500,000 - 1,500,000 Total Expenditures 1,927,700 1,927,700 2,225 1,925,475 Excess (Deficiency) of Revenues over Expenditures 1,430,600 1,430,600 2,582,334 1,151,734

OTHER FINANCING SOURCES (USES)
Transfers in 502,500 502,500 - (502,500) Transfers out (733,800) (733,800) (105,464) 628,336 Total Other Financing Sources (Uses) (231,300) (231,300) (105,464) 125,836 Net Change in Fund Balances 1,199,300 1,199,300 2,476,870 1,277,570 Fund Balances Beginning 13,503,050 13,503,050 13,503,050 - Fund Balances Ending 14,702,350$ 14,702,350$ 15,979,920$ 1,277,570$ Continued

Budgeted Amounts
143
504
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis) - Capital Projects Major Governmental Fund Community Facilities District No. 10 Projects
For the Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property -$ -$ -$ -$
Contributions from Community Facilities Districts - - 13,000,000 13,000,000 Contributions from developers and homeowners - - - -
Other revenues - - - -
Total Revenues - - 13,000,000 13,000,000

EXPENDITURES
Current:

Capital outlay - - - -
Total Expenditures - - - -
Excess (Deficiency) of Revenues over Expenditures - - 13,000,000 13,000,000

OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers out - - - -
Total Other Financing Sources (Uses) - - - -
Net Change in Fund Balances - - 13,000,000 13,000,000 Fund Balances Beginning - - - -
Fund Balances Ending -$ -$ 13,000,000$ 13,000,000$ Concluded
Budgeted Amounts
144
505
Fund Title Fund Description
Wetlands Maintenance Accounts for a $38,000 required endowment from which the income will fund ongoing maintenance of the wetlands on a single lot parcel in Stanford Ranch Phase III.

Conservation Easement Endowment Accounts for a $453,455 required endowment from which the income will fund initial Preserve Area maintenance and operations.

NONMAJOR PERMANENT FUNDS
145
506
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507
City of Rocklin
Combining Balance Sheet
Permanent Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)

Conservation
Wetlands Easement
Maintenance Endowment 2022 2021
ASSETS
Restricted cash and investments 56,923$ 453,455$ 510,378$ 521,790$ Total assets 56,923$ 453,455$ 510,378$ 521,790$

FUND BALANCES
Nonspendable endowments 38,000$ 453,455$ 491,455$ 491,455$ Restricted 18,923 - 18,923 30,335 Total fund balances 56,923$ 453,455$ 510,378$ 521,790$ Total Permanent
Nonmajor
Governmental Funds
146
508
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Conservation
Wetlands Easement
Maintenance Endowment 2022 2021

REVENUES
Use of money and property (8,985)$ 1,134$ (7,851)$ 6,191$ Total Revenues (8,985) 1,134 (7,851) 6,191

EXPENDITURES
Total Expenditures - - - - Excess (Deficiency) of Revenues over Expenditures (8,985) 1,134 (7,851) 6,191

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (2,427) (1,134) (3,561) (5,501) Total Other Financing Sources (Uses) (2,427) (1,134) (3,561) (5,501) Net Change in Fund Balances (11,412) - (11,412) 690 Fund Balances Beginning 68,335 453,455 521,790 521,100 Fund Balances Ending 56,923$ 453,455$ 510,378$ 521,790$ Nonmajor
Governmental Funds
Total Permanent
147
509
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES

Use of money and property 1,600$ 1,600$ (8,985)$ (10,585)$ Total Revenues 1,600 1,600 (8,985) (10,585)

EXPENDITURES
Total Expenditures - - - - Excess (Deficiency) of Revenues over Expenditures 1,600 1,600 (8,985) (10,585)

OTHER FINANCING SOURCES (USES)
Transfers in - - - - Transfers out (2,700) (2,700) (2,427) 273 Total Other Financing Sources (Uses) (2,700) (2,700) (2,427) 273 Net Change in Fund Balances (1,100) (1,100) (11,412) (10,312) Fund Balances Beginning 68,335 68,335 68,335 - Fund Balances Ending 67,235$ 67,235$ 56,923$ (10,312)$ Continued
Budgeted Amounts
Wetlands Maintenance
148
510
City of Rocklin
Schedule of Revenues, Expenditures, and
Changes in Fund Balances
Budget and Actual (GAAP Basis)
Permanent Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES

Use of money and property
Total Revenues

EXPENDITURES
Total Expenditures
Excess (Deficiency) of Revenues over Expenditures

1,500$ 1,500$ 1,134$ (366)$ 1,500 1,500 1,134 (366) - - - - 1,500 1,500 1,134 (366) - - - - (1,500) (1,500) (1,134) 366 (1,500) (1,500) (1,134) 366 - - - - 453,455 453,455 453,455 -
453,455$ 453,455$ 453,455$ -$
Concluded
Budgeted Amounts
Conservation Easement Endowment
149
511
Fund Title Fund Description
Capital Construction Debt Service Fund Accounts for the debt service related to City capital projects.

Rocklin Public Financing Authority Debt Service Fund Accounts for the debt service of the Rocklin Public Financing Authority.

NONMAJOR DEBT SERVICE FUNDS
150
512
This page is intentionally blank
513
City of Rocklin
Combining Balance Sheet
Debt Service Nonmajor Governmental Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
Rocklin
Public
Capital Financing
Construction Authority
Debt Service Debt Service
Fund Fund 2022 2021
ASSETS
Cash and investments -$ 7,068$ 7,068$ 7,050$ Restricted cash and investments 6 2,081,179 2,081,185 2,632,739 Total assets 6$ 2,088,247$ 2,088,253$ 2,639,789$

FUND BALANCES
Restricted 6$ 2,088,247$ 2,088,253$ 2,639,789$ Total fund balances 6$ 2,088,247$ 2,088,253$ 2,639,789$ Total
Debt Service Funds
151
514
City of Rocklin
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Rocklin
Public
Capital Financing
Construction Authority
Debt Service Debt Service
Fund Fund 2022 2021

REVENUES
Use of money and property 8$ 50,528$ 50,536$ 62,626$ Total Revenues 8 50,528 50,536 62,626

EXPENDITURES
Current:

General government 2,570 - 2,570 2,675 Debt service:

Principal 270,000 551,712 821,712 800,963 Interest, fiscal charges and fees 258,350 50,358 308,708 333,978 Total Expenditures 530,920 602,070 1,132,990 1,137,616 Excess (Deficiency) of
Revenues over Expenditures (530,912) (551,542) (1,082,454) (1,074,990)

OTHER FINANCING SOURCES (USES)
Transfers in 530,918 - 530,918 531,714 Transfers out - - - - Total Other Financing Sources (Uses) 530,918 - 530,918 531,714 Net Change in Fund Balances 6 (551,542) (551,536) (543,276) Fund Balances Beginning - 2,639,789 2,639,789 3,183,065 Fund Balances Ending 6$ 2,088,247$ 2,088,253$ 2,639,789$ Total
Debt Service Funds
152
515
City of Rocklin
Schedule of Revenues, Expenditures, and
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2022
Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)

REVENUES
Use of money and property -$ -$ 8$ 8$ Total Revenues - - 8 8

EXPENDITURES
Current:

General government 3,000 3,000 2,570 430 Debt service:

Principal retirement 270,000 270,000 270,000 - Interest and fiscal charges 258,400 258,400 258,350 50 Total Expenditures 531,400 531,400 530,920 480 Excess (Deficiency) of
Revenues over Expenditures (531,400) (531,400) (530,912) 488

OTHER FINANCING SOURCES (USES)
Transfers in 531,400 531,400 530,918 (482) Transfers out - - - - Total Other Financing Sources (Uses) 531,400 531,400 530,918 (482) Net Change in Fund Balances - - 6 6 Fund Balances Beginning - - - - Fund Balances Ending -$ -$ 6$ 6$ Continued

Capital Construction Debt Service Fund
153
516
City of Rocklin
Schedule of Revenues, Expenditures, and
and Changes in Fund Balances
Budget and Actual (GAAP Basis)
Debt Service Nonmajor Governmental Funds
For the Year Ended June 30, 2022

REVENUES
Use of money and property
Total Revenues

EXPENDITURES
Current:

General government
Debt service:

Principal retirement
Interest and fiscal charges
Total Expenditures
Excess (Deficiency) of
Revenues over Expenditures

OTHER FINANCING SOURCES (USES)
Transfers in
Transfers out
Total Other Financing Sources (Uses)
Net Change in Fund Balances
Fund Balances Beginning
Fund Balances Ending

Variance with
Budgeted Amounts Final Budget
Actual Positive
Original Final Amounts (Negative)
50,400$ 50,400$ 50,528$ 128$
50,400 50,400 50,528 128
- - - - 551,700 551,700 551,712 (12)
50,400 50,400 50,358 42
602,100 602,100 602,070 30
(551,700) (551,700) (551,542) 158
- - - - - - - - - - - - (551,700) (551,700) (551,542) 158
2,639,789 2,639,789 2,639,789 -
2,088,089$ 2,088,089$ 2,088,247$ 158$
Concluded
Rocklin Public Financing Authority Debt Service Fund
154
517
Fund Title Fund Description
Fleet Management Internal Service Fund To account for the cost of maintenance of all City vehicles and hold resources to offset future replacement costs.

Risk Management Internal Service Fund To account for and finance the risk management functions for the City, which includes: general liability, workers compensation, property damage, dental, vision, and other insurance expenditures and to hold resources for Self-Insured Losses and Disaster Contingency.

INTERNAL SERVICE FUNDS
155
518
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519
City of Rocklin
Statement of Net Position
Internal Service Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2022 2021
ASSETS
Current assets:

Cash and investments 4,101,312$ 7,936,607$ 12,037,919$ 10,620,200$ Accounts receivable 319 - 319 15,550 Inventory and other 47,606 - 47,606 44,017 Total current assets 4,149,237 7,936,607 12,085,844 10,679,767 Non-current assets:

Capital assets - net 6,632,544 - 6,632,544 5,586,982 Total non-current assets 6,632,544 - 6,632,544 5,586,982 Total assets 10,781,781$ 7,936,607$ 18,718,388$ 16,266,749$

LIABILITIES
Current liabilities:

Accounts payable and accrued liabilities 84,247$ 2,067$ 86,314$ 98,698$ Claims payable - 237,446 237,446 430,372 Compensated absences 13,683 - 13,683 16,105 Total current liabilities 97,930 239,513 337,443 545,175 Non-current liabilities:

Claims payable - 2,595,484 2,595,484 1,721,490 Compensated absences 1,055 - 1,055 1,859 Total non-current liabilities 1,055 2,595,484 2,596,539 1,723,349 Total liabilities 98,985$ 2,834,997$ 2,933,982$ 2,268,524$

NET POSITION
Net Investment in capital assets 6,632,544$ -$ 6,632,544$ 5,586,982$ Unrestricted 4,050,252 5,101,610 9,151,862 8,411,243 Total net position 10,682,796$ 5,101,610$ 15,784,406$ 13,998,225$ Internal Service Funds
Total
156
520
City of Rocklin
Statement of Revenues, Expenses and Changes in Fund Net Position Internal Service Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2022 2021

OPERATING REVENUES
Charges for services 2,381,526$ 3,493,660 5,875,186$ 4,872,322$ Intergovernmental 128,166 - 128,166 241,030 Other revenue 26,598 - 26,598 29,837 Total operating revenues 2,536,290 3,493,660 6,029,950 5,143,189

OPERATING EXPENSES
Salaries and benefits 491,363 2,328,397 2,819,760 2,254,181 Services and supplies 1,156,495 1,165,679 2,322,174 1,787,831 Depreciation 957,993 - 957,993 805,957 Total operating expenses 2,605,851 3,494,076 6,099,927 4,847,969 Operating income (loss) (69,561) (416) (69,977) 295,220

NONOPERATING REVENUES (EXPENSES)
Gain (loss) on sale of assets 117,860 - 117,860 13,250 Investment earnings 10,135 5,991 16,126 42,479 Total nonoperating revenues (expenses) 127,995 5,991 133,986 55,729 Income (loss) before operating transfers 58,434 5,575 64,009 350,949 Transfers in - - - - Transfers out (48,300) - (48,300) (49,246) Income (loss) before capital contributions 10,134 5,575 15,709 301,703 Capital contributions 1,770,472 - 1,770,472 161,938 Change in net position 1,780,606 5,575 1,786,181 463,641 Total net position - beginning 8,902,190 5,096,035 13,998,225 13,534,584 Total net position - ending 10,682,796$ 5,101,610$ 15,784,406$ 13,998,225$ Total
Internal Service Funds
157
521
City of Rocklin
Statement of Cash Flows
Internal Service Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Fleet Risk
Management Management
Internal Internal
Service Service
Fund Fund 2022 2021
Cash flows from operating activities:

Receipts from interfund services provided 2,396,757$ 3,493,660$ 5,890,417$ 4,856,772$ Other receipts 154,764 - 154,764 270,867 Payments to suppliers for goods and services (1,172,109) (488,118) (1,660,227) (1,598,723) Payments to employees for services (491,441) (2,328,397) (2,819,838) (2,274,259) Net cash provided (used) by operating activities 887,971 677,145 1,565,116 1,254,657 Cash flows from noncapital financing activities:

Interfund transactions (48,300) - (48,300) (49,246) Net cash provided (used) by noncapital financing activities (48,300) - (48,300) (49,246) Cash flows from capital financing activities:

Purchases (sales) of capital assets - net (1,885,695) - (1,885,695) (225,311) Proceeds from capital contributions 1,770,472 - 1,770,472 161,938 Net cash provided (used) by capital financing activities (115,223) - (115,223) (63,373) Cash flows from investing activities:

Investment income received 10,135 5,991 16,126 42,479 Net cash provided (used) by investing activities 10,135 5,991 16,126 42,479 Net increase (decrease) in cash and cash equivalents 734,583 683,136 1,417,719 1,184,517 Cash and cash equivalents - beginning 3,366,729 7,253,471 10,620,200 9,435,683 Cash and cash equivalents - ending 4,101,312$ 7,936,607$ 12,037,919$ 10,620,200$ Reconciliation of operating income to net cash provided (used) by operating activities:

Operating income (loss) (69,561)$ (416)$ (69,977)$ 295,220$ Adjustments to reconcile operating income (loss)
to net cash provided (used) by operating activities:

Depreciation 957,993 - 957,993 805,957 Change in operating assets and liabilities:

Accounts receivable 15,231 - 15,231 (15,550) Inventory (3,589) - (3,589) (14,494) Accounts payable and accrued liabilities (8,877) (3,507) (12,384) (79,083) Claims payable - 681,068 681,068 283,698 Compensated absences (3,226) - (3,226) (21,091) Net cash provided (used) by operating activities 887,971$ 677,145$ 1,565,116$ 1,254,657$ Total
Internal Service Funds
158
522
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523
Fund Title Fund Description
Community Facilities District No. 3 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 6 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 7 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 8 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 9 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 10 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

Community Facilities District No. 11 Accounts for special taxes made on properties to pay for debt issued for infrastructure in the District.

North West Rocklin Annexation Area Trust Accounts for amounts collected to reimburse developers for constructing backbone infrastructure in the respective area.

CUSTODIAL FUNDS
159
524
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525
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
Community Community Community
Facilities Facilities Facilities
District No. 3 District No. 6 District No. 7
ASSETS
Current assets:

Cash and investments 6,683$ 118,606$ 107,570$
Cash and investments held by trustee - - 185,912
Receivables - 1,118 578
Total assets 6,683$ 119,724$ 294,060$

LIABILITIES
Current liabilities:

Accounts payable -$ -$ -$
Total liabilities -$ -$ -$

NET POSITION
Restricted for individuals, organizations,
and other governments 6,683$ 119,724$ 294,060$
Total net position 6,683$ 119,724$ 294,060$
Continued
160
526
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Current assets:

Cash and investments
Cash and investments held by trustee
Receivables
Total assets

LIABILITIES
Current liabilities:

Accounts payable
Total liabilities

NET POSITION
Restricted for individuals, organizations,
and other governments
Total net position
Community Community Community
Facilities Facilities Facilities
District No. 8 District No. 9 District No. 10
223,371$ 270,721$ 3,805,359$
- - 3,592,087
2,912 2,032 76,652
226,283$ 272,753$ 7,474,098$
-$ -$ -$
-$ -$ -$
226,283$ 272,753$ 7,474,098$
226,283$ 272,753$ 7,474,098$
Continued
161
527
City of Rocklin
Combining Statement of Fiduciary Net Position
Custodial Funds
June 30, 2022
(With Comparative Totals for June 30, 2021)
ASSETS
Current assets:

Cash and investments
Cash and investments held by trustee
Receivables
Total assets

LIABILITIES
Current liabilities:

Accounts payable
Total liabilities

NET POSITION
Restricted for individuals, organizations,
and other governments
Total net position
Northwest
Community Rocklin
Facilities Annexation
District No. 11 Area Trust 2022 2021
437,296$ 16,110$ 4,985,716 $ 874,872$
908,200 - 4,686,199 7,777,619
84,230 - 167,522 112,543
1,429,726$ 16,110$ 9,839,437 $ 8,765,034$
-$ -$ -$ 192,122 $
-$ -$ -$ 192,122 $
1,429,726$ 16,110$ 9,839,437 $ 8,572,912$
1,429,726$ 16,110$ 9,839,437 $ 8,572,912$
Concluded
Totals
162
528
City of Rocklin
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)
Community Community Community
Facilities Facilities Facilities
District No. 3 District No. 6 District No. 7

ADDITIONS
Taxes collected for community facilities districts 3,455$ 92,326$ 116,032$ Investment earnings 108 219 263
Other revenue 3,120 182 146
Bond issuances - - -
Total additions 6,683 92,727 116,441

DEDUCTIONS
Professional services - 12,300 13,300
Fees and charges - - 1,159
Repairs and maintenance - - -
Debt service principal - 82,721 226,571
Debt service interest - 7,550 10,518
Issuance costs - - -
Total deductions - 102,571 251,548
Change in net position 6,683 (9,844) (135,107)
Total net position - beginning - 129,568 429,167
Prior period adjustment - GASB 84 implementation - - -
Total net position - beginning , as adjusted - 129,568 429,167 Total net position - ending 6,683$ 119,724$ 294,060$ Continued
163
529
City of Rocklin
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

ADDITIONS
Taxes collected for community facilities districts
Investment earnings
Other revenue
Bond issuances
Total additions

DEDUCTIONS
Professional services
Fees and charges
Repairs and maintenance
Debt service principal
Debt service interest
Issuance costs
Total deductions
Change in net position
Total net position - beginning
Prior period adjustment - GASB 84 implementation
Total net position - beginning , as adjusted
Total net position - ending
Community Community Community
Facilities Facilities Facilities
District No. 8 District No. 9 District No. 10
221,423$ 262,741$ 4,045,674$
292 364 5,194
473 310 6,431
- - 663,578
222,188 263,415 4,720,877
14,100 14,700 31,000
2,212 2,633 26,920
- - -
214,081 254,909 890,000
19,541 23,267 1,725,013
- - 554,791
249,934 295,509 3,227,724
(27,746) (32,094) 1,493,153
254,029 304,847 5,980,945
- - -
254,029 304,847 5,980,945
226,283$ 272,753$ 7,474,098$
Continued
164
530
City of Rocklin
Combining Statement of Changes in Fiduciary Net Position Custodial Funds
For the Year Ended June 30, 2022
(With Comparative Totals for June 30, 2021)

ADDITIONS
Taxes collected for community facilities districts
Investment earnings
Other revenue
Bond issuances
Total additions

DEDUCTIONS
Professional services
Fees and charges
Repairs and maintenance
Debt service principal
Debt service interest
Issuance costs
Total deductions
Change in net position
Total net position - beginning
Prior period adjustment - GASB 84 implementation
Total net position - beginning , as adjusted
Total net position - ending
Northwest
Community Rocklin
Facilities Annexation
District No. 11 Area Trust 2022 2021
543,270$ - $ 5,284,921 $ 4,164,288 $
1,177 - 7,617 6,209
493 - 11,155 8,326
- - 663,578 -
544,940 - 5,967,271 4,178,823
20,100 - 105,500 145,900
5,835 - 38,759 40,954
- - - 172,494
355,000 - 2,023,282 2,859,985
192,525 - 1,978,414 2,053,501
- - 554,791 -
573,460 - 4,700,746 5,272,834
(28,520) - 1,266,525 (1,094,011)
1,458,246 16,110 8,572,912 -
- - - 9,666,923
1,458,246 16,110 8,572,912 9,666,923
1,429,726$ 16,110 $ 9,839,437 $ 8,572,912 $
Concluded
Total
Custodial Funds
165
531

STATISTICAL INFORMATION
166
532
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533
Contents Page(s)
Financial Trends
168-177
Revenue Capacity
178-181
Debt Capacity
182-186
Demographic and Economic Information
187-190

STATISTICAL SECTION
This part of the City of Rocklin's annual comprehensive financial report presents detailed information as a context for understanding what the information in the financial statements, footnotes, and required supplementary information says about the City's overall financial health.

Sources: Unless otherwise noted, the information in these schedules is derived from the annual comprehensive financial reports for the relevant year.

These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.

These schedules contain information to help the reader assess the City's property tax.

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

These schedules offer demographic and economic indicators to help the reader understand the environment within which the City's financial activities take place.167 534
Table 1
City of Rocklin
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
2013 2014 2015 2016 2017
Governmental activities:

Net investment in capital assets 305,672,758$ 303,473,919$ 302,623,713$ 312,465,313$ 305,878,169$ Restricted 15,031,994 24,905,118 22,509,945 26,651,163 28,671,195 Unrestricted 27,181,118 26,568,355 (7,435,357) (2,310,614) 4,165,814 Total Governmental Activities Net Position
347,885,870$ 354,947,392$ 317,698,301$ 336,805,862$ 338,715,178$

Page 1 of 2 ends

Rocklin City CouncilMarch 14, 2023

Rocklin City Council
March 14, 2023