Rocklin City Council
March 14, 2023

168
535
City of Rocklin
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
Governmental activities:

Net investment in capital assets
Restricted
Unrestricted
Total Governmental Activities Net Position
Table 1
2018 2019 2020 2021 2022
314,115,482$ 305,852,202$ 310,136,678$ 321,321,668$ 313,671,890$ 15,238,984 40,348,047 34,989,621 26,027,928 40,765,135 5,318,242 2,040,874 3,219,038 24,261,106 52,332,480 334,672,708$ 348,241,123$ 348,345,337$ 371,610,702$ 406,769,505$

169
536
Table 2
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2013 2014 2015 2016 2017
Expenses
Governmental Activities:

General Government 11,213,621$ 12,616,551$ 12,774,913$ 18,001,976$ 15,594,154$ Public Safety 19,848,065 20,157,508 18,646,375 18,957,624 23,573,244 Public Services 26,624,188 26,870,694 29,624,287 21,964,264 24,091,079 Parks and Recreation - - - 2,623,712 1,680,297
Community Development 2,488,541 2,111,334 2,070,085 2,892,219 3,648,661 Interest Expense 709,181 521,835 570,731 423,478 997,448 Total Governmental Activities Expenses 60,883,596 62,277,922 63,686,391 64,863,273 69,584,883 Total Primary Government Expenses 60,883,596 62,277,922 63,686,391 64,863,273 69,584,883 Program Revenues
Governmental Activities:

Charges For Services:

General Government 717,177 1,488,847 1,530,256 1,754,860 1,546,035 Public Safety 986,980 1,002,360 1,057,928 1,053,903 1,175,654 Public Services 2,867,552 5,164,288 4,805,284 3,176,280 1,123,692 Parks and Recreation - - - 817,342 817,551
Community Development 2,838,162 3,663,216 3,821,613 5,562,685 6,166,673 Operating Grants and Contributions 7,023,612 5,027,116 5,280,395 11,304,860 8,407,506 Capital Grants and Contributions 387,952 3,031,936 185,434 12,126,192 1,979,083 Total Governmental Activities Program Revenues 14,821,435 19,377,763 16,680,910 35,796,122 21,216,194 Total Primary Government Program Revenues 14,821,435 19,377,763 16,680,910 35,796,122 21,216,194 Net (Expense)/Revenue
Governmental activities (46,062,161) (42,900,159) (47,005,481) (29,067,151) (48,368,689) Total Primary Government Net Expense (46,062,161) (42,900,159) (47,005,481) (29,067,151) (48,368,689)

170
537
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
Expenses
Governmental Activities:

General Government
Public Safety
Public Services
Parks and Recreation
Community Development
Interest Expense
Total Governmental Activities Expenses
Total Primary Government Expenses
Program Revenues
Governmental Activities:

Charges For Services:

General Government
Public Safety
Public Services
Parks and Recreation
Community Development
Operating Grants and Contributions
Capital Grants and Contributions
Total Governmental Activities Program Revenues
Total Primary Government Program Revenues
Net (Expense)/Revenue
Governmental activities
Total Primary Government Net Expense
Table 2
2018 2019 2020 2021 2022
13,624,066$ 17,129,907$ 18,919,254$ 13,264,359$ 10,100,380$ 25,317,294 26,650,923 27,875,173 31,074,009 26,806,881 25,484,445 24,158,972 22,608,920 25,316,166 25,268,546 5,156,203 5,727,541 5,232,182 6,195,287 6,657,032
5,324,033 5,083,451 4,351,848 4,384,615 3,827,237
871,020 411,670 382,640 336,460 299,252
75,777,061 79,162,464 79,370,017 80,570,896 72,959,328 75,777,061 79,162,464 79,370,017 80,570,896 72,959,328 2,033,211 1,617,348 637,675 704,469 462,529
1,443,940 1,472,824 1,412,661 1,532,092 1,555,297
112,424 111,789 123,829 192,839 179,834
1,884,019 1,262,352 1,275,472 1,383,594 1,608,690
8,351,454 6,842,726 6,260,466 9,260,016 7,144,338
5,630,734 5,409,336 5,283,807 10,405,582 7,627,523
1,502,079 16,661,798 3,481,727 1,647,362 15,325,597 20,957,861 33,378,173 18,475,637 25,125,954 33,903,808 20,957,861 33,378,173 18,475,637 25,125,954 33,903,808 (54,819,200) (45,784,291) (60,894,380) (55,444,942) (39,055,520) (54,819,200) (45,784,291) (60,894,380) (55,444,942) (39,055,520)

171
538
Table 2
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2013 2014 2015 2016 2017
General Revenues and Other
Changes In Net Position
Governmental Activities:

Taxes:

Property Taxes 9,551,975 10,347,611 10,921,437 9,833,055 10,641,721 Sales and Use Taxes 6,212,703 6,329,277 7,576,526 12,868,331 12,951,595 Gas Tax 3,506,863 4,645,010 4,709,456 4,634,924 4,532,443 Transient Occupancy Tax 403,176 474,424 539,796 572,498 730,719 Other Taxes 6,890,260 6,791,713 8,402,248 8,959,418 9,510,931 Motor Vehicle Fees 3,367,965 3,610,829 3,891,452 4,218,989 4,505,705 Franchise Fees 1,904,499 1,957,384 2,059,195 2,123,205 2,119,222 Impact Fees 2,011,105 2,011,105 3,124,079 3,045,750 3,682,003 Investment Earnings 1,588,595 1,531,756 1,789,996 1,879,887 1,453,126 Other Revenues 426,653 156,152 868,893 727,498 128,143 Gain (Loss) on Sale of Assets - - (189,630) (767,147) 22,397 Extraordinary Gain on Dissolution of RDA - 11,481,353 - - - Payments to Agency Funds for Debt Defeasance - - - - - Total Governmental Activities 35,863,794 49,336,614 43,693,448 48,096,408 50,278,005 Total Primary Government 35,863,794 49,336,614 43,693,448 48,096,408 50,278,005 Change In Net Position
Governmental activities (10,198,367) 6,436,455 (3,312,033) 19,029,257 1,909,316 Total Primary Government (10,198,367)$ 6,436,455$ (3,312,033)$ 19,029,257$ 1,909,316$

172
539
City of Rocklin
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
General Revenues and Other
Changes In Net Position
Governmental Activities:

Taxes:

Property Taxes
Sales and Use Taxes
Gas Tax
Transient Occupancy Tax
Other Taxes
Motor Vehicle Fees
Franchise Fees
Impact Fees
Investment Earnings
Other Revenues
Gain (Loss) on Sale of Assets
Extraordinary Gain on Dissolution of RDA
Payments to Agency Funds for Debt Defeasance
Total Governmental Activities
Total Primary Government
Change In Net Position
Governmental activities
Total Primary Government
Table 2
2018 2019 2020 2021 2022

11,412,312 17,790,239 19,143,185 20,385,991 21,600,498 14,142,141 16,980,818 16,316,611 20,742,761 22,024,957 5,007,488 4,997,713 6,150,082 4,855,477 7,311,965 871,468 1,010,227 745,025 688,896 974,865 9,643,071 10,398,211 11,047,706 12,297,217 14,683,952 4,783,848 32,079 54,807 51,597 81,409 2,174,681 2,227,304 2,267,704 2,351,705 2,443,215 4,444,008 2,932,544 3,399,165 3,395,078 2,734,639 1,273,404 1,920,980 2,254,102 408,164 (654,681) 1,128,526 1,059,860 471,755 918,842 2,895,645 15,608 2,731 (851,548) 13,250 117,859 - - - - - (4,605,013) - - - - 50,291,542 59,352,706 60,998,594 66,108,978 74,214,323 50,291,542 59,352,706 60,998,594 66,108,978 74,214,323 (4,527,658) 13,568,415 104,214 10,664,036 35,158,803 (4,527,658)$ 13,568,415$ 104,214$ 10,664,036$ 35,158,803$

173
540
Table 3
City of Rocklin
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2013 2014 2015 2016 2017
General Fund:

Nonspendable 1,408,708$ 1,408,708$ 1,408,708$ 1,408,708$ 1,408,708$ Committed 23,465,316 24,933,009 26,094,211 23,292,378 23,788,872 Unassigned 6,525,014 7,085,097 6,667,356 8,360,590 8,277,801 Total General Fund 31,399,038 33,426,814 34,170,275 33,061,676 33,475,381 All Other Governmental Funds:

Nonspendable 2,569,610 13,648,993 13,043,086 13,757,503 15,437,725 Restricted 14,539,426 24,412,499 21,804,777 23,287,775 35,084,069 Committed - 2,326,197 3,645,358 2,664,534 5,050,480 Assigned 20,538,696 5,162,428 - - - Unassigned (5,617,610) (3,963,333) (2,613,160) (3,836,388) (3,714,759) Total All Other Governmental Funds 32,030,122 41,586,784 35,880,061 35,873,424 51,857,515 Total All Governmental Funds 63,429,160$ 75,013,598$ 70,050,336$ 68,935,100$ 85,332,896$

174
541
City of Rocklin
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
General Fund:

Nonspendable
Committed
Unassigned
Total General Fund
All Other Governmental Funds:

Nonspendable
Restricted
Committed
Assigned
Unassigned
Total All Other Governmental Funds
Total All Governmental Funds

Table 3
2018 2019 2020 2021 2022
1,057,689$ 226,617$ 89,773$ 78,115$ 54,901$ 24,928,400 24,830,167 15,579,960 16,818,145 26,408,553 8,528,815 13,157,856 12,255,196 20,424,550 21,575,015 34,514,904 38,214,640 27,924,929 37,320,810 48,038,469 11,398,703 491,455 491,455 491,455 491,455 19,018,164 43,404,491 34,861,603 25,536,473 40,273,680 11,660,760 13,562,550 16,672,706 21,942,981 25,987,868 - - - - - (1,489,422) (399,667) (731,310) (345,365) (2,210,385) 40,588,205 57,058,829 51,294,454 47,625,544 64,542,618 75,103,109$ 95,273,469$ 79,219,383$ 84,946,354$ 112,581,087$

175
542
Table 4
City of Rocklin
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2013 2014 2015 2016 2017
Revenues
Taxes and ssessments 32,533,333$ 35,251,049$ 37,896,309$ 40,369,523$ 46,579,731$ Licenses and permits 1,234,248 2,078,971 2,310,009 3,004,681 3,206,481 Fines and forfeitures 155,846 160,913 564,913 227,817 378,658 Intergovernmental 6,381,554 8,599,289 5,412,142 9,666,864 8,077,195 Charges for services 4,739,901 5,233,861 4,345,836 2,629,221 2,861,823 Use of money and property 2,245,163 2,428,172 2,685,218 2,778,659 2,407,423 Contributions from Community Facilities Districts - - - - - Contributions from developers and homeowners 770,016 1,695,692 2,850,688 4,744,217 2,017,824 Other revenues 2,568,058 2,422,566 4,237,970 6,151,550 5,499,670 Total Revenues 50,628,119 57,870,513 60,303,085 69,572,532 71,028,805 Expenditures
General government 6,816,545 10,437,917 13,705,937 18,233,061 16,261,455 Public safety 18,326,323 18,746,706 19,489,176 20,460,097 20,758,713 Public Services 16,953,922 16,707,672 19,237,232 14,272,425 13,960,714 Parks and recreation - - - 1,584,662 1,695,318
Community development 2,488,541 2,111,334 2,228,394 2,963,265 4,041,210 Capital outlay 3,457,179 8,239,277 9,313,759 17,525,161 4,863,869 Debt service:

Principal 1,000,000 1,030,000 1,070,000 1,110,000 1,160,000 Interest and fiscal charges 720,659 534,222 584,681 438,478 683,729 Total Expenditures 49,763,169 57,807,128 65,629,179 76,587,149 63,425,008 Excess of Revenues Over(Under) Expenditures 864,950 63,385 (5,326,094) (7,014,617) 7,603,797 Other Financing Sources(Uses)
PERS side-fund payoff - - - - -
Extraordinary loss on dissolution of RDA - - - - -
Gain (loss) on sale of assets 5,000 - - - -
Transfers from (to) agency funds - - - - -
Transfer from successor agency - 11,481,353 - - -
Transfers from (to) internal service funds - 39,700 362,832 46,600 51,500 Defeasance of debt - - - - (1,401,322)
Long-term debt proceeds - - - 5,852,781 10,143,821
Total Other Financing Sources(Uses) 5,000 11,521,053 362,832 5,899,381 8,793,999 Special Items - - - - -
Net Change In Fund Balances 869,950$ 11,584,438$ (4,963,262)$ (1,115,236)$ 16,397,796$ Debt Service as Percentage of Noncapital
Expenditures 3.7% 3.2% 3.0% 2.6% 3.1%

176
543
City of Rocklin
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
Revenues
Taxes and ssessments
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
General government
Public safety
Public Services
Parks and recreation
Community development
Capital outlay
Debt service:

Principal
Interest and fiscal charges
Total Expenditures
Excess of Revenues Over(Under) Expenditures
Other Financing Sources(Uses)
PERS side-fund payoff
Extraordinary loss on dissolution of RDA
Gain (loss) on sale of assets
Transfers from (to) agency funds
Transfer from successor agency
Transfers from (to) internal service funds
Defeasance of debt
Long-term debt proceeds
Total Other Financing Sources(Uses)
Special Items
Net Change In Fund Balances
Debt Service as Percentage of Noncapital
Expenditures
Table 4
2018 2019 2020 2021 2022
47,254,480$ 57,209,318$ 59,761,843$ 66,307,219$ 71,341,177$ 3,819,110 3,459,621 3,711,150 5,360,470 4,627,174
428,674 434,809 360,689 388,974 366,458
8,450,768 3,454,813 4,695,501 4,014,160 5,538,565
4,071,862 3,560,821 2,972,542 2,867,394 2,875,150
2,232,378 2,951,821 3,173,650 1,062,862 540,780
- 15,004,585 - - 13,000,000
2,861,773 1,785,491 1,616,562 2,887,627 1,752,919
6,403,899 5,602,179 4,008,934 3,979,289 3,020,547
75,522,944 93,463,458 80,300,871 86,867,995 103,062,770 12,924,203 17,007,146 21,348,114 13,919,998 11,024,751 22,357,043 24,431,060 28,092,395 30,201,672 30,773,624 13,654,648 13,705,894 13,959,688 13,504,844 13,503,446 4,862,875 5,638,206 5,748,384 6,344,429 6,679,151
4,941,424 4,851,224 4,525,119 4,326,346 4,582,399
22,961,872 6,252,105 16,448,706 11,220,053 7,246,514 1,811,481 1,069,678 1,241,255 1,295,918 1,326,650
691,572 403,221 434,189 377,010 339,802
84,205,118 73,358,534 91,797,850 81,190,270 75,476,337 (8,682,174) 20,104,924 (11,496,979) 5,677,725 27,586,433 - - - - -
- - - - -
- - - - -
- - - - -
- - - - -
57,400 65,436 (4,557,107) 49,246 48,300
(5,000,077) - - - -
8,000,077 - - - -
3,057,400 65,436 (4,557,107) 49,246 48,300
(4,605,013) - - - -
(10,229,787)$ 20,170,360$ (16,054,086)$ 5,726,971$ 27,634,733$

4.1% 2.1% 2.3% 2.4% 2.4%

177
544
Table 5
City of Rocklin
Assessed Value of Taxable Property
Last Ten Fiscal Years
(in thousands of dollars)
City of Rocklin
Taxable Total
Fiscal Public Assessed Direct Tax
Year Secured Utility Unsecured Value Rate
2013 6,143,416,610$ 8,476,688$ 124,062,108$ 6,275,955,406$ 1.00 2014 6,603,652,182 9,515,170 130,907,829 6,744,075,181 1.00 2015 7,140,101,337 9,515,170 123,619,076 7,273,235,583 1.00 2016 7,732,821,234 9,209,410 148,270,416 7,890,301,060 1.00 2017 8,254,665,596 9,209,410 159,873,122 8,423,748,128 1.00 2018 8,864,135,830 9,121,300 163,939,388 9,037,196,518 1.00 2019 9,624,788,062 9,121,300 175,233,065 9,809,142,427 1.00 2020 10,396,063,477 9,121,300 178,711,195 10,583,895,972 1.00 2021 11,019,162,123 9,121,300 191,718,373 11,220,001,796 1.00 2022 11,676,833,963 10,121,900 193,673,828 11,880,629,691 1.00 Source: Placer County Assessor's Office
178
545
Table 6
City of Rocklin
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(Rate per $100 of assessed valuation)
Rocklin
Placer Unified Total
Fiscal Basic Total Loomis Union School Roseville Roseville Sierra Tax Year Rate Direct Elementary High District Elementary High College Rate 2013 1.000 1.000 0.024 0.029 0.136 0.054 0.045 0.000 1.286 2014 1.000 1.000 0.022 0.028 0.136 0.044 0.051 0.000 1.281 2015 1.000 1.000 0.020 0.019 0.136 0.046 0.048 0.000 1.270 2016 1.000 1.000 0.020 0.015 0.134 0.043 0.045 0.000 1.258 2017 1.000 1.000 0.016 0.024 0.039 0.044 0.050 0.000 1.173 2018 1.000 1.000 0.016 0.026 0.142 0.012 0.052 0.000 1.247 2019 1.000 1.000 0.014 0.024 0.118 0.010 0.044 0.000 1.210 2020 1.000 1.000 0.014 0.045 0.109 0.010 0.048 0.016 1.242 2021 1.000 1.000 0.012 0.044 0.104 0.010 0.042 0.015 1.227 2022 1.000 1.000 0.013 0.047 0.094 0.010 0.035 0.014 1.212 Source: Placer County Assessor Tax Rate Table
Direct Rates Overlapping Rates
179
546
Table 7
City of Rocklin
Principal Property Tax Payers
Current Year and Nine Years Ago
(amounts expressed in thousands)
(1) Percentage Percentage
Primary Taxable of Total Taxable of Total
Land Assessed Assessed Assessed Assessed
Taxpayer Use Valuation Rank Valuation Valuation Rank Valuation Meridian Apartments LP Residential 80,110,962$ 1 0.67% MGP X Properties LLC Commercial 67,893,903 2 0.57% TCG Rocklin Campus LLC Institutional 60,072,985 3 0.51% Garnet Creek LLC Residential 56,826,447 4 0.48%
Evergreen SR 1011 LP Commercial 53,254,790 5 0.45% PF Portfolio 2 LP Commercial 42,180,000 6 0.36%
Winsted Apartments LP Residential 39,933,173 7 0.34% MG Rocklin California LLC Institutional 39,439,395 8 0.33% Demmon Rocklin Ranch Partners LP Residential 39,318,257 9 0.33% Walmart Real Estate Business Trust Commercial 39,160,781 10 0.33% MGP X Properties LLC Commercial 62,370,791 1 0.99% Meridian Apartments LP Residential 48,262,898 2 0.77% Demmon Rocklin Ranch Partners LP Residential 33,971,853 3 0.54% Sunset Court at Stanford Ranch-344 LLC Residential 31,343,200 4 0.50% Evergreen Rocklin Land Joint Venture Commercial 29,810,000 5 0.47% Rocklin MSL LLC Institutional 28,441,884 6 0.45%
Montessa At Rocklin LLC Residential 27,553,000 7 0.44% United Natural Foods Inc. Industrial 27,149,300 8 0.43% Winstead Partners LLC Residential 25,574,811 9 0.41% Williams Portfolio 8 Commercial 24,772,170 10 0.39%
Totals 518,190,693$ 4.36% 339,249,907$ 5.41%
2022 2013
Source(s): HdL Coren and Cone and Placer County Assessor Combined Tax Rolls and the SBE Non Unitary Tax Roll and Placer County Assessor 2006/07 Combined Tax Rolls and the SBE Non Unitary Tax Roll. (1) Estimated calculations are performed on a parcel level, county/controllers' office neither calculates nor apportions revenues at a parcel level.
180
547
Table 8
City of Rocklin
Property Tax Levies and Collections
Last Ten Fiscal Years
Collected Within the
Taxes Levied Fiscal Year of Levy Collections in Total Collections to Date Fiscal for the Percent of Subsequent As Percent
Year Fiscal Year Amount Levy Years Amount Of Tax Levy
2013 9,551,975$ 9,551,975$ 100.00% -$ 9,551,975$ 100.00% 2014 10,347,611 10,347,611 100.00% - 10,347,611 100.00% 2015 10,921,437 10,921,437 100.00% - 10,921,437 100.00% 2016 9,833,055 9,833,055 100.00% - 9,833,055 100.00% 2017 10,641,721 10,641,721 100.00% - 10,641,721 100.00% 2018 11,412,312 11,412,312 100.00% - 11,412,312 100.00% 2019 17,790,239 17,790,239 100.00% - 17,790,239 100.00% 2020 19,143,185 19,143,185 100.00% - 19,143,185 100.00% 2021 20,385,991 20,385,991 100.00% - 20,385,991 100.00% 2022 21,600,498 21,600,498 100.00% - 21,600,498 100.00% Source: City financial records
Note:

Amounts reported and collected under the Teeter Plan in which all taxes are distributed to the City in the year of the levy with the County of Placer retaining any interest or penalties on uncollected balances.

In 2019, there was a classification change of revenue received for Property Tax in Lieu of Vehicle License Fees out of Motor Vehicle Fees and over to Property taxes.
181
548
Table 9
City of Rocklin
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Governmental Activities
Certificates Refunding Total Total Percentage Debt
Fiscal Direct of Revenue Governmental Primary of Personal Per Year Borrowings Participation Bonds Activities Government Income Capita 2013 -$ 2,860,000$ 9,530,000$ 12,390,000$ 12,390,000$ 0.6% 212 $ 2014 - 2,430,000 8,930,000 11,360,000 11,360,000 0.6% 190 2015 - 1,980,000 8,310,000 10,290,000 10,290,000 0.5% 172 2016 - 1,515,000 7,665,000 9,180,000 9,180,000 0.4% 152 2017 - - 16,445,000 16,445,000 16,445,000 0.8% 255 2018 6,683,596 - 9,593,667 16,277,263 16,277,263 0.7% 244 2019 6,133,919 - 9,046,116 15,180,035 15,180,035 0.6% 219 2020 5,137,665 - 8,773,565 13,911,230 13,911,230 0.5% 198 2021 4,101,747 - 8,486,015 12,587,762 12,587,762 0.5% 179 2022 3,045,097 - 8,188,464 11,233,561 11,233,561 0.4% 157 Source: City financial records, California State Dept of Finance, ESRI 182
549
Table 10
City of Rocklin
Direct and Overlapping Debt
2021/2022 Assessed Valuation: 11,880,629,691$
City's Share
Overlapping Tax and Assessment Debt: Total Debt % Applicable (1) of Debt
Sierra Joint Community College District School Facilities Improvement Dist No. 4 158,510,000$ 15.230% 24,141,073$ Rocklin Unified School District 33,404,703 99.113% 33,108,403 Placer Union High School District 58,471,050 3.238%/8.914% 4,096,432 Roseville Joint Union High School District 117,367,939 0.061% 71,594 Loomis Union School District 1,265,000 11.731% 148,397 Roseville City School District 10,609,759 0.102% 10,822 Rocklin Unified School District Community Facilities District No. 1 9,147,139 100% 9,147,139 Rocklin Unified School District Community Facilities District No. 2 6,433,544 100% 6,433,544 Rocklin Unified School District Community Facilities District No. 3 25,075,000 100% 25,075,000 City of Rocklin Community Facilities District No. 6 301,844 100% 301,844 City of Rocklin Community Facilities District No. 7 237,329 100% 237,329 City of Rocklin Community Facilities District No. 8 781,166 100% 781,166 City of Rocklin Community Facilities District No. 9 930,144 100% 930,144 City of Rocklin Community Facilities District No. 10 50,985,000 100% 50,985,000 City of Rocklin Community Facilities District No. 11 4,460,000 100% 4,460,000 California Municipal Finance Authority Community Facilities District No. 2020-5 2,845,000 100% 2,845,000 California Statewide Community Development Authority 1915 Act Bonds 15,723,278 100% 15,723,278 Total overlapping tax and assessment debt 178,496,165$
Direct and Overlapping General Fund Debt:

Placer County General Fund Obligations 85,380,000$ 13.212% 11,280,406$ Placer County Office of Education Certificates of Participation 245,000 13.212% 32,369 Sierra Joint Community College District Certificates of Participation 1,189,000 10.077% 119,816 Rocklin Unified School District Certificates of Participation 20,226,000 99.113% 20,046,595 Roseville Joint Union High School District Certificates of Participation 61,150,000 0.061% 37,302 Roseville City School District Certificates of Participation 8,114,261 0.102% 8,277 City of Rocklin Lease Revenue Bonds 7,665,000 100% 7,665,000 City of Rocklin Direct Borrowings 3,326,894 100% 3,326,894 South Placer Fire Protection District Certificates of Participation 4,680,000 0.897% 41,980 Placer Mosquito & Vector Control District Certificates of Participation 2,133,000 13.212% 281,812 Total direct and overlapping general fund debt 42,840,451$ Overlapping Tax Increment Debt (Successor Agency) 16,850,000$ 100% 16,850,000$ Total direct debt 10,991,894$
Total overlapping debt 227,194,722$
Combined Total Debt 238,186,616$ (2)
Ratios to Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.50%
Total Direct Debt 0.09%
Combined Total Debt 2.00%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,103,515,314):

Total Overlapping Tax Increment Debt 1.42%
(1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue, and non-bonded capital lease obligations.

Source: California Municipal Statistics, Inc.

June 30, 2022
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Table 11
City of Rocklin
Legal Debt Margin Information
Last Ten Fiscal Years
2013 2014 2015 2016 2017
Debt limit 921,512,492$ 990,547,827$ 1,071,015,201$ 1,226,867,673$ 1,309,781,510$ Total net debt applicable to limit - - - - - Legal debt margin 921,512,492$ 990,547,827$ 1,071,015,201$ 1,226,867,673$ 1,309,781,510$ Total debt applicable to the limit
as a percentage of debt limit 0.0% 0.0% 0.0% 0.0% 0.0%

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City of Rocklin
Legal Debt Margin Information
Last Ten Fiscal Years
Debt limit
Total net debt applicable to limit
Legal debt margin
Total debt applicable to the limit
as a percentage of debt limit
Table 11
2018 2019 2020 2021 2022
1,329,620,375$ 1,443,718,209$ 1,559,409,522$ 1,652,875,318$ 1,751,525,094$ - - - - - 1,329,620,375$ 1,443,718,209$ 1,559,409,522$ 1,652,875,318$ 1,751,525,094$

0.0% 0.0% 0.0% 0.0% 0.0%
Legal Debt Margin Calculation for Fiscal Year 2022:

Assessed value - based on secured roll 11,676,833,963$
Debt limit (15% of assessed value) 1,751,525,094
Debt applicable to limit:

None -
Legal Debt Margin 1,751,525,094$

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Table 12
City of Rocklin
Pledged-Revenue Coverage
Last Ten Fiscal Years
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Lease Revenue Bonds
Police Department
Building Lease Revenue -$ -$ -$ -$ -$ 513,939$ 458,034$ 418,322$ 531,537$ 530,918$ Debt service:

Principal - - - - - 495,000 520,000 245,000 260,000 270,000 Interest - - - - 180,973 328,725 303,350 284,225 271,600 258,350 Total - - - - - 823,725 823,350 529,225 531,600 528,350 Coverage 0.00 0.00 0.00 0.00 0.00 0.62 0.56 0.79 1.00 1.00 Certificates of Participation
Police Department
Building Lease Revenue 536,027$ 535,807$ 539,302$ 536,454$ 516,077$ n/a n/a n/a n/a n/a Debt service:

Principal 415,000 430,000 450,000 465,000 485,000 n/a n/a n/a n/a n/a Interest 121,028 105,810 89,305 71,455 31,078 n/a n/a n/a n/a n/a Total 536,028 535,810 539,305 536,455 516,078 n/a n/a n/a n/a n/a Coverage 1.00 1.00 1.00 1.00 1.00 n/a n/a n/a n/a n/a
Note:

Certificates of Participation were refunded with Lease Revenue Bonds on 11/1/2016. Lease Revenue Bonds have cash from refunding to apply towards interest.

Details regarding the city's outstanding debt can be found in the notes to the financial statements.

Source: City of Rocklin
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Table 13
City of Rocklin
Demographic and Economic Statistics
Last Ten Fiscal Years
Per Capita Personal
Calendar Personal Income Unemployment
Year Population Income (in thousands) Rate
2013 58,484 33,015$ 1,930,849$ 5.2% 2014 59,672 32,299 1,927,346 4.3% 2015 59,746 33,299 1,989,482 6.3% 2016 60,351 34,412 2,076,853 5.1% 2017 64,417 32,546 2,096,573 4.5% 2018 66,830 33,767 2,256,661 4.0% 2019 69,249 35,317 2,445,694 3.0% 2020 70,350 36,218 2,547,970 3.0% 2021 70,469 38,073 2,683,022 7.1% 2022 71,663 40,049 2,870,072 3.4% Source:

Population: California State Department of Finance.

Unemployment Data: California Employment Development Department.

Income, Age, and Education Data: ESRI - Demographic Estimates are based on the last available Census.

Projections are developed by incorporating all of the prior census data released to date.

Demographic Data is totaled from Census Block Groups that overlap the City's boundaries 2010 and later - Income, Age and Education Data - US Census Bureau, most recent American Community Survey 187
554
Table 14
City of Rocklin
Principal Employers - Top 10
Current Year and Nine Years Ago
Percent of Percent of
Number of Total Number of Total
Employer Employees Rank Employment Employees Rank Employment Horizon West Healthcare, Inc. 1,204 1 19.55% Sierra Joint Community College District 1,200 2 19.49% 491 3 13.21% Rocklin Unified School District 1,000 3 16.24% 1,000 1 26.90% S.E. Scher Corporation 663 4 10.77%
Oracle America, Inc. 500 5 8.12% 799 2 21.49% American Healthcare Administrative Services, Inc. 490 6 7.96% United Natural Foods West, Inc. (UNFI) 385 7 6.25% Jeld-Wen, Inc. 277 8 4.50%
City of Rocklin 238 9 3.87% 224 5 6.02% Educational Media Foundation (K-LOVE Radio) 200 10 3.25% 205 7 5.51% Walmart 214 6 5.76%
Esurance 341 4 9.17%
R.C. Willey 165 8 4.44%
Gold Country Broker 145 9 3.90%
Ecorp Consulting 134 10 3.60%
Total 6,157 100.00% 3,718 100.00% Source: Lightcast, ESRI and D&B Hoovers, City of Rocklin as of October 11, 2022 Note: Number of Employees are self-reported by Employers. 2022 2013
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Table 15
City of Rocklin
Operating Indicators By Function
Last Ten Fiscal Years
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function:

Public Safety
911 Calls processed 13,015 13,950 13,810 15,322 18,638 17,271 18,215 18,736 20,184 Note 3 Officer initiated activity 25,273 20,626 25,048 21,008 21,221 23,018 25,801 18,524 20,634 Note 3 Felony arrests 472 498 310 291 306 253 241 295 301 Note 3 Misdemeanor arrests 775 710 838 782 740 922 893 647 760 Note 3 Citations issued 2,639 3,037 3,607 3,317 2,704 3,648 3,701 2,190 3,091 Note 3 Community Development
Building Permits Issued- SFR1 125 286 389 536 68 530 434 363 591 196 Building Permits Issued- MFR Units2 3 111 310 178 319 - - - 195 318 Building Permits Issued- Commercial 45 86 69 65 58 36 38 28 28 31 Building Permits Issued- Pools 59 77 138 163 142 154 186 158 241 176 Notes:
(1) SFR-Single Family Residences
(2) Multi-Family Residences by number of housing units
(3) Statistics not available at time of report. Police Annual Report available online in the Spring after year end.

Source: City of Rocklin Annual Police Report, City of Rocklin Building Activity Reports 189
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Table 16
City of Rocklin
Capital Asset Statistics By Function
Last Ten Fiscal Years
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Function:

General Government
Number of buildings 2 2 2 2 2 2 2 2 2 2 Public Safety
Police Stations 1 1 1 1 1 1 1 1 1 1 Fire stations 3 3 3 3 3 3 3 3 3 3 Public Services
Miles of streets 181 183 190 196 197 198 201 207 211 214 Number of street lights 4,880 4,926 5,133 5,301 5,317 5,339 5,343 5,445 5,585 5,632 Miles of off-street bikeways 19 21 24 26 26 26 26 26 26 26 Recreation
Parks 32 32 32 33 34 36 36 37 37 37 Community centers 2 2 2 2 2 2 2 2 2 2 Source: City of Rocklin
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Chavan & Associates, LLP
Certified Public Accountants
15105 Concord Circle, Suite 130
Morgan Hill, CA 95037

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE AND
INDEPENDENT ACCOUNTANT’S REPORT
For the Year endedJune 30,2022
* * *
558

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE AND
INDEPENDENT ACCOUNTANT’S REPORT
FOR THE YEAR ENDED JUNE 30, 2022

TABLE OF CONTENTS
PAGE NO.

INDEPENDENT ACCOUNTANT’S REPORT ........................................................................... 1 - 2 APPROPRIATIONS LIMIT SCHEDULE.................................................................................. 3 NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE .......................................................... 4 559
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Independent Accountant’s Report on Applying
Agreed-Upon Procedures Related to the
Article XIII-B Appropriations Limit
To the Honorable Mayor and Members of the
City Council of the City of Rocklin
Rocklin, California
We have performed the procedures enumerated below to the accompanying Appropriations Limit Schedule of the City of Rocklin, (the City), for the year ended June 30, 2022.

The City’s management is responsible for the appropriations limit calculation for the year ended June 30, 2022. T he City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of assisting the City in evaluating the appropriations limit calculation in accordance with the requirements of Section 1.5 of Article XIIB of the California Constitution. The procedures are recommended by the California Committee on Municipal Accounting (as presented in the CCMA White Paper titled Agreed-upon Procedures Applied to the Appropriations Limitation Prescribed by Article XIII-B of the California Constitution). This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures performed and our findings were as follows:

1. We obtained the completed Appropriations Limit Worksheet for the year ended June 30, 2022 and compared the limit and annual adjustment factors included in the worksheet to those adopted by the resolution of the City Council. We also compared the population and inflation options included in the aforementioned worksheets to those that were selected by a recorded vote of the City Council..

Findings: No exceptions were noted as result of applying these procedures.

2. For the accompanying Appropriations Limit Schedule, we added the prior year’s limit to the total adjustments and agreed the resulting amount to the current year’s limit.

Findings No exceptions were noted as result of applying these procedures.

3. We agreed the current year information presented in the accompanying Appropriation Limit Schedule to the appropriate supporting worksheets described in No. 1 above..

Finding: No exceptions were noted as result of applying these procedures. 560
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4. We agreed the prior year appropriations limit in the accompanying Appropriation Limit Schedule to the to the prior year appropriations limit adopted by the City Council.

Finding: No exceptions were noted as result of applying these procedures.

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the appropriations limit calculation for the year ended June 30, 2021. Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. No procedures have been performed with respect to the determination of the appropriations limit for the base year, as defined by Article XIII-B of the California Constitution.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

This report is intended solely for the information and use of City Council and the City’s management, and is not intended to be and should not be used by anyone other than these specified parties..

December 20, 2022
Morgan Hill, California
561

CITY OF ROCKLIN, CALIFORNIA

APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2022
3 Amount Source
A. Appropriations limit for the year ended June 30, 2021 51,150,329$ Prior Year Schedule B. Calculation Factors:

1. Population increase % 1.0279
1)
State Department of Finance

2. Inflation increase % 1.0573 State Department of Finance

3. Total adjustment factor % 1.0868 B1 x B2
C. Annual adjustment Increase (Rounded) 4,439,849 [(B3-1)A)] D. Other Adjustments:

Loss responsibility (-) - N/A
Transfers to private (-) - N/A
Transfers to fees (-) - N/A
Assumed responsibility (+) - N/A
E. Total Adjustments 4,439,849 (C+D)
F. Appropriations limit for the year ending June 30, 2022 55,590,178$ (A+E) 1)
Greater of population increase % for:

City of Rocklin 1.0279
Placer County 1.0150
562

CITY OF ROCKLIN, CALIFORNIA

NOTES TO THE APPROPRIATIONS LIMIT SCHEDULE
FOR THE YEAR ENDED JUNE 30, 2022
4 1. PURPOSE OF LIMITED PROCEDURES REVIEW
Under Article XIIIB of the California Constitution (the Gann Spending Limitations Initiative), California governmental agencies are restricted as to the amount of annual appropriations from proceeds of taxes. Effective for years beginning on or after July 1, 1990, under Section 1.5 of Article XIIB, the annual calculation of the appropriation limit is subject to a limited procedures review in connection with the annual audit.

2. METHOD OF CALCULATION
Under Section 10.5 of Article XIIIB, for fiscal years beginning on or after July, 1990, the appropriations limit is required to be calculated based on the limit for the fiscal year 1986-87, adjusted for the inflation and population factors discussed in Notes 3 and 4 below.

3. INFLATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change in the 4th quarter per capita personal income (which percentage is supplied by the State Department of Finance) or the percentage change in the local assessment roll from the preceding year due to the change of local nonresidential construction. The factor adopted by the City for the year 2021-22 represents the annual percentage change in the per capita personal income.

4. POPULATION FACTORS
A California governmental agency may adjust its appropriations limit by either the annual percentage change of the jurisdiction’s own population or the annual percentage change in population of the county where the jurisdiction is located. The factor adopted by the City for the year 2021-22 represents the annual percentage change in population for the City.

5. OTHER ADJUSTMENTS
A California government agency may be required to adjust its appropriations limit when certain events occur, such as the transfer of responsibility for municipal services to, or from, another government agency or private entity.
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To the City Council of the
City of Rocklin

We have audited the basic financial statements of the City of Rocklin as of and for the year ended June 30, 2022, and have issued our report thereon dated December 20, 2022. Professional standards require that we advise you of the following matters relating to our audit.

Our Responsibility under Generally Accepted Auditing Standards and Government Auditing Standards

As communicated in our engagement letter, our responsibility, as described by professional standards, is to form and express an opinion(s) about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in conformity with accounting principles generally accepted in the United States of America.

Our audit of the financial statements does not relieve you or management of your respective responsibilities.

Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City of Rocklin solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.

We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process. However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.

Other Information in Documents Containing Audited Financial Statements

Pursuant to professional standards, our responsibility as auditors for other information in documents containing City of Rocklin’s audited financial statements doesn’t extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information.

Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact. Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.

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Planned Scope and Timing of the Audit

We conducted our audit consistent with the planned scope and timing w e previously communicated to management.

Qualitative Aspects of the Entity’s Significant Accounting Practices

Significant Accounting Policies

Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the City of Rocklin is included in Note 1 to the financial statements. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.

Significant Accounting Estimates

Accounting estimates are an integral part of the financial statements prepared by management and are based on ma nagement’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events.

Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.

The most sensitive accounting estimates affect ing the financial statements include accumulated depreciation related to capital assets and unfunded liabilities and related expenses based on assumptions in actuarial studies performed on defined benefit plans (GASB 68 and 75).

We evaluated the key factors and assumptions used to develop the identified estimates and determined that it is reasonable in relation to the basic financial statements taken as a whole and in relation to the applicable opinion units.

Financial Statement Disclosures

Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting City of Rocklin’s financial statements relate to cash and investments, receivables, loans receivable, capital assets, long-term liabilities, and defined benefit plans.

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Significant Difficulties Encountered during the Audit

We encountered no significant difficulties in dealing with management relating to the performance of the audit.

Uncorrected and Corrected Misstatements

For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. N one of the misstatements identified by us as a result of our audit procedures and corrected by management were material, either individually or in the aggregate, to the financial statements taken as a whole or applicable opinion units.

In addition, profe ssional standards require us to communicate to you all material, corrected misstatements that were brought to the attention of management as a result of our audit procedures The material misstatements that we identified as a result of our audit procedures were brought to the attention of, and corrected by, management.

Disagreements with Management

For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the City of Rocklin’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.

Representations Requested from Management

We have requested certain written representations from management, which are included in a separate letter dated December 20, 2022.

Management’s Consultations with Other Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.

Other Significant Findings or Issues

In the normal course of our professional association with the City of Rocklin we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity , and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the City of Rocklin’s auditors. 566

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This report is intended solely for the information and use of the Council and management of the City of Rocklin and is not intended to be and should not be used by anyone other than these specified parties.

December 20, 2022
Morgan Hill, California

567

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To the City Council and Management of the
City of Rocklin

Introduction and Internal Controls

In planning and performing our audit of the basic financial statements of the City of Rocklin, as of and for the year ended June 30, 2022 , in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, we considered City of Rocklin’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we do not express an opinion on the effectiveness of City of Rocklin’s internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. A reasonable possibility exists when the likelihood of an event occurring is either reasonably possible or probable as defined as follows:

• Reasonably possible. The chance of the future event or events occurring is more than remote but less than likely.
• Probable. The future event or events are likely to occur.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses.

Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified.

Upcoming Accounting Pronouncements

The following is a summary of new accounting pronouncements from the Governmental Accounting Standards Board:

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 transferor) contracts with an operator (a governmental or nongovernmental e ntity) 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 568

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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 account ing 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.

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 t ransactions, 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.

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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 State ment 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 correc tions 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 rende red, (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 like ly 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.

This Statement requires that a liability for certain types of compensated absences— including parental leave, military leave, and jury duty leave —not be recognized 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 a mount 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 sta tements 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 State ment are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter.

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Page | 4 15105 Concord Circle, Suite 130 Morgan Hill, CA 95037 Tel: 408-217-8749 • E-Fax: 408-872-4159
[email protected] • www.cnallp.com
Purpose of Communication

The purpose of this communication, which is an integral part of our audit, is to describe, for management and those charged with governance, the scope of our testing of internal control and the results of that testing , and communicate additional informatio n that may be relevant to future City decision making. Accordingly, this communication is not intended to be and should not be used for any other purpose.

December 20, 2022
Morgan Hill, California
571
City Council
Staff Report

Subject:

Quarterly Financial Report and Amending the Fiscal Year 2022/23 Budget
Date:

March 14, 2023
Submitted By:

Andy Schiltz, Principal Management Analyst
Daniel Choe, Deputy Director of Administrative Services Department:

Administrative Services - Finance
Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Accepting the Quarterly Financial Report for the Quarter Ended December 31, 2022, and Amending the Fiscal Year 2022/23 Budget.

Background:

The quarterly financial report provides an overview of the City of Rocklin's current financial position. The City departments and the Finance division evaluate budget-to-actual performance for fiscal soundness or potential issues requiring immediate actions, recommend any necessary mitigating plan, if needed, and to make operational changes as required. The full City Council Staff Report is included as Attachment 1.

Fiscal Impact:

Sufficient funds are available in their respective funds in the Fiscal Year 2022/23 Operating Budget to support the staff recommendations.

Item Number 7.B

ATTACHMENTS:

1. Staff Report - Quarterly Financial Report

2. Staff Report Attachment - RPSF Award Letter

3. Staff Report Attachment - Class Specification for Principal IT Analyst

4. Staff Report Attachment - Class Specification for Permit Center Supervisor

5. Resolution - Budget Amendments

6. Resolution Exhibit A - FY 2022/23 2nd Quarter Financial Report

7. Resolution Exhibit B - Budget Amendments

8. Resolution Exhibit C - Management Salary Schedule A

9. Resolution Exhibit D - Management Salary Schedule B
572

10. Resolution Exhibit E - Public Service Employees Salary Schedule A

11. Resolution Exhibit F - Public Service Employees Salary Schedule B 573
City Council Report
Subject: Quarterly Financial Report and
Amending the Fiscal Year 2022/23 Budget
Date: March 14, 2023
Submitted by: Daniel Choe, Deputy Director of Administrative Services Andy Schiltz, Principal Management Analyst

Department: Administrative Services Department - Finance Recommendation:

Adopt a Resolution of the City Council of the City of Rocklin Accepting the Quarterly Financial Report for the Quarter Ended December 31, 2022, and Amending the Fiscal Year 2022/23 Budget.

Background:

The quarterly financial report provides an overview of the City of Rocklin's current financial position. The City departments and the Finance division evaluate budget-to-actual performance for fiscal soundness or potential issues requiring immediate actions, recommend any necessary mitigating plan, and to make operational changes as required.

Fiscal Year 2021/22 General Fund Unassigned Fund Balance As presented in the fiscal year (FY) 2021/22 Annual Comprehensive Financial Report (ACFR), year-end net resources resulted in one-time General Fund budgetary resources of approximately $9 million. The City’s Key Management Practices (KMPs), as amended on June 28, 2022 by Resolution No. 2022-145, require all of these one-time budgetary resources be allocated to supplement certain reserves and used to reduce pension unfunded accrual liabilities.
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With the higher than expected one-time budgetary resources realized in FY 2021/22, staff recommends adjusting the set allocation percentages as outlined in the General Fund – Special Reserve Fund of the KMPs. The recommended changes are reflected in the table below.

Staff also recommends augmenting the City Council Community Fund allocation with the budgetary resources outlined above for the one-time expenditures to support the City Council priorities and the City’s core services. The following table provides a summary of the proposed commitments. These funds will be set aside in the General Fund, and will be appropriated to projects when each project/purchase is identified and contracts are brought to the City Council for approval.

Commitments Amount
SWRA Building Demolition 1,000,000
Future Fire Station 1,500,000
Purchase of Dual Band Radios 350,000
Mow Equipment 250,000
Zoning Code Update 500,000
Legal Services 1,000,000
Section 115 Pension Prefunding
Trust 339,297
Total Commitments $ 4,939,297
FY 2022/23 Quarterly Financial Report
The Quarterly Financial Report for the quarter ended December 31, 2022 is included as Exhibit A to the Resolution. As part of this review, staff has identified areas requiring operational changes, as well as necessary budget amendments previously approved by the City Council after its December 13, 2022 adoption of the First Quarter Financial Report Reserves
KMPs
Allocation
PCT
KMPs
Allocation
Amount
Proposed
Allocation
PCT
Proposed
Allocation
Amount
Economic Reserve 10% 898,040 5% 449,000
Building Reserve 20% 1,796,079 10% 898,000
Retiree's Health Fund 5% 449,020 2.5% 224,500
Fleet Capital Reserve 20% 1,796,079 10% 898,000
Pension Unfunded Liability 35% 3,143,139 17.5% 1,571,600 City Council Community Fund 10% 898,040 55% 4,939,297 Total 100% 8,980,397 100% 8,980,397
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and amended budget. The recommended changes and amendments are attached as Exhibit B to the Resolution. The following provides details on recommended budget amendments:

Recommended General Fund Budget Adjustments:

Transient Occupancy Tax, Net Change: $150,000
On November 8, 2022, the voters approved Measure F, the Transient Occupancy Tax Measure, increasing the tax rate from eight percent to 10 percent. Transient Occupancy Tax (TOT) is a general tax and can be used for any general government purposes. TOT is a tax collected on the rent charged to transient guests in hotels, motels, inns, and properties rented through home sharing services. The TOT rate increase is estimated to generate additional revenue of $150,000 in the current fiscal year.

City Attorney’s Office, Net Request: $1 million
The City Attorney’s Office is responsible for advising city officials in all legal matters pertaining to City business. The City Attorney is requesting additional funding for outside professional legal services due to a staffing vacancy in the City Attorney’s Office and on-going litigation, as well as funding to acquire law office management software. Funds will be offset by FY 2021/22 General Fund surplus.

Community Development Department, Net Request: $0 (0.0 FTE) The City contracted with Matrix Consulting Group to conduct an operational and organizational assessment of the Community Development Department to establish an improved functional structure in the Department. In the report, it was noted that the City is currently utilizing the classification of Office Assistant II and Senior Office Assistant to conduct intake of projects, route plans, manage the review process, and answer technical questions related to permitting and approval requirements. This work is typically assigned to Technician-level classifications.

Therefore, the Department is requesting to add three Planning/Building Technician I/II (3.0 FTE) positions, and to delete two Office Assistant II (2.0 FTE) and one Senior Office Assistant (1.0 FTE) positions to better align the duties and responsibilities of the positions. Human Resources met and conferred with the Public Service Employees Bargaining Unit Represented by AFSCME regarding the proposed changes in accordance with the City’s Employee-Employer Resolution (EER). Savings anticipated from the two vacant Office Assistant positions will offset the anticipated cost increases resulting from the recommended position changes.

Fire Department, Net Request: $0
The Fire Department received a local grant funding from the Rocklin Public Safety Foundation for the purchase of five mobile, in-vehicle all band radios, capable of communicating with neighboring jurisdictions in an amount of $41,700 (Attachment 2). Staff recommends increasing the revenue and expenditure budgets in the Department by $41,700 to account for and administer the grant. 576
Information Technology, Net Request: $54,600 (1.0 FTE)
The operational and organizational assessment report of the Community Development Department further noted that to expedite the implementation of software programs which will significantly improve the city’s permitting operations, simplify the work of staff in the Department, improve customer service, and provide for significant efficiencies once fully implemented, an additional IT support is necessary. Therefore, IT is requesting to add one Principal Information Technology Analyst (1.0 FTE) position to provide resources and knowledge needed to adequately support IT applications/software needs of the Community Development Department and other departments. Having a management position will provide flexibility and enable IT to realign staff resources within the IT division to provide increased support on department enterprise applications. The Principal Information Technology Analyst position is a new classification replacing the Senior Network Services Administrator classification. The Senior Network Administrator classification will be abolished.

The Principal Information Technology Analyst classification (Attachment 3) will be placed at Range 16 of the Management Salary Schedule ($93,767- $129,258 annually). (Exhibit C & D to the Resolution.) The determination to place the Principal Information Technology Analyst in the Management Unit was made based on the definition of a management employee in the EER. The position will provide significant input to formulating and administering City policies and programs and will have the authority to exercise independent judgment to hire, transfer, suspend promote, discharge, etc. as defined in the EER. In addition, the Principal Information Technology Analyst meets the FLSA Computer employee exemption given the assigned salary range and the primary duties are consistent with a combination of professional application analysis and design and testing of computer programs and applications.

Parks and Recreation Department, Net Change: $91,000
On November 8, 2022, the City Council adopted Resolution No. 2022-222 approving the Lease Agreement with Adventure Operations, LLC for Quarry Park Adventures. The new lease agreement requires Adventure Operations to provide 12 percent of earned gross receipts to the City. Staff recommends increasing the revenue budget in the Parks and Recreation Department by $107,000 to account for the contracted revenues and increasing the expenditure budget by $16,000, for a new total expenditure budget of $120,500, to account for utilities expenses for the remainder of the fiscal year.

Recommended Non-General Fund Budget Adjustments:

Quarry Park Amphitheater Events Fund (111), Net Request: $13,500 The Parks and Recreation Department is responsible for planning, coordinating, advertising, and hosting concerts and various events at Quarry Park Amphitheater.

With the concert event operations bring handled by the City, staff recommends increasing the expenditure budget in Fund 111 by $109,500, for a new total 577
expenditure budget of $165,000, to account for related expenses as a result of bringing the operation in-house, and increase the revenue budget by $68,000, for a new total revenue budget of $151,500, to account for anticipated revenues from upcoming events. The remaining obligations of $13,500 will be appropriated from the Fund 111 unassigned fund balance.

SB 325 Gas Tax Fund (210), Net Request: $395,400
The 2023-2027 Capital Improvement Plan adopted on June 28, 2022 included funding for the Stormwater Pipe Replacement Program to support projects such as the Springview Drive Pipe Replacement Project. On November 8, 2022, staff recommended funding this project from the SB1 Road Maintenance and Rehab (RMRA) Fund for greater project flexibility and the budget was appropriated in the SB1 RMRA Fund in the amount of $395,400. However, the expenditure budget for the Stormwater Pipe Replacement Program in the SB325 Gas Tax Fund was also inadvertently reduced by the like amount. Staff recommends restoring the funding in the SB325 Gas Tax Fund in the amount of $395,400 to provide continued program needs for the Stormwater Pipe Replacement Program.

Additionally, staff recommends adoption of revised Public Service Employees Salary Schedules A and B (Exhibits E & F to the Resolution) and approval to modify the class specification (Attachment 4) to reflect the updated title of Permit Center Supervisor, formerly Permit Center Coordinator, and removes the Permit Center Coordinator classification. Human Resources met and conferred with the Public Service Employees Bargaining Unit represented by AFSCME regarding the proposed changes in accordance with the EER.

The actions recommended in this Report address the adjustments necessary to implement the City’s operational requirements for the remainder of the current fiscal year and provides additional resources for priorities and services as directed by the City Council.
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1 PRINCIPAL INFORMATION TECHNOLOGY ANALYST

DEFINITION
Under general direction, plans, organizes, directs, and supervises operations of professional and/or technical staff in one or more of the following disciplines: Information Security, Business Systems, Project Management, Application Development and Support, GIS Services, Network & Telecommunications, and Database Administration; develops and standardizes procedures and methods used by the division and monitors the efficiency and effectiveness of assigned areas; assists with developing division policies, procedures, goals, and budgets; represents the division on issues concerning the various programs supervised; performs the most complex work assigned to the classification series; and performs related duties as assigned.

DISTINGUISHING CHARACTERISTICS
This is an advanced professional supervisory level classification which is primarily responsible for supervising the work of subordinate professional and/or technical staff, and implementing, maintaining, administering, planning, and coordinating one or more Information Technology Division program areas including Information Security, Business Systems, Project Management, Application Development and Support, GIS Services, Network & Telecommunications, and Database Administration. This position is further responsible for performing complex, professional information technology work. Successful performance requires thorough knowledge of, and demonstrated proficiency in the technologies appropriate for the specific option(s) to which assigned, and the ability to exercise initiative and sound independent judgment within established guidelines.

This class is distinguished from the Information Technology Manager in that the later has overall management and administrative responsibility for all functions of the division.

SUPERVISION RECEIVED AND EXERCISED
Receives general direction from the Information Technology Manager and exercises general and direct supervision over assigned professional and technical staff.

ESSSENTIAL DUTIES
Duties may include, but are not limited to the following:
 Plans, supervises, and oversees the activities of one or more Information Technology program areas, such as Information Security, Business Systems, Project Management, Application Development and Support, GIS Services, Network & Telecommunications, and Database Administration.
 Participates in the development and implementation of goals, objectives, policies, and priorities for the Information Technology Division; recommends within division policy, appropriate service and staffing levels; recommends and administers policies and 580
Principal Information Technology Analyst
City of Rocklin
2 procedures; implements long-range plans, goals, policies, and procedures for the division.  Participates in the planning and implementation of complex city-wide or multi-agency projects.
 Facilitates the integration of GIS data, software, and development of internal and external interfaces.
 Works with customers to determine needs; develops plans and proposals acceptable to the Information Technologies department to meet the needs of customers; evaluates and recommends vendor products for purchase, coordinates problem resolution with outside vendors including outside consultants; tracks and documents software product licensing agreements, and manages maintenance contracts.
 Manages internal technology integration projects, provides cost estimates, tracks project progress, and prepares and presents project status reports.  Plans, prioritizes, assigns, supervises, and evaluates work of assigned personnel; trains and instructs employees in work methods; recommends and implements disciplinary actions.  Provides technical support, leadership, and training for IT staff and other users.  Monitors and ensures security of City network devices, servers, and workstations and all related components, including human element, physical and virtual servers, domain controllers, desktops, laptops, printers and other devices which utilize the City network.  Scans and monitors network activity, filters malicious activity and virus probability; conducts continuous analysis to identify network and system security vulnerabilities.  Assists in the coordination and testing of department information technology disaster recovery and business continuity plans; recommends needed changes.  Prepares clear and concise program documentation, user procedures, and instructions.  Serves as a liaison with other divisions, departments, or program representatives.  Responds to IT related inquiries from outside agencies regarding City activities.  Develops and maintains technical expertise in assigned areas including awareness of current hardware, software, laws, rules and regulations.
 Attends meetings and may serve on various committees or boards relative to division activities.
 Assists with the development and administration of the IT budget and other administrative tasks.
 Attends and makes presentations at Council, interagency, committee, and other meetings and conferences.
 Acts on behalf of the Information Technology Manager in their absence or as assigned.  Performs related duties as assigned

EMPLOYMENT STANDARDS
Knowledge of:
 Principles and practices of employee supervision and leadership, including work planning, assignment, review and evaluation, discipline, and the training of staff in work procedures.  Principles and current trends in information technology design and implementation.  Principles and practices of advanced project management.  Advanced knowledge in one or more of the IT areas, such as Information Security, Business 581
Principal Information Technology Analyst
City of Rocklin
3 Systems, Project Management, Application Development and Support, GIS Services, Network & Telecommunications, and Database Administration.  Enterprise backup and disaster recovery solutions.
 Organizational and management practices as applied to the analysis, evaluation, development, and implementation of programs, policies, and procedures.  Help desk system management and technical support techniques.  Administrative principles and methods, including goal setting, planning, program and budget development and implementation.
 Principles and practices of producing effective project and technical documentation.  Principles and practices of complex database administration.  Storage Area Networks, Network Attached Storage, network file systems, and Microsoft Active Directory.
 Principles and practices of GIS mapping software and its applications, and related programming languages.
 GIS data types, conversion techniques, and maintenance practices.  Infrastructure services including Domain Authentication, DNS, WINS, DHCP, SNTP, Distributed File System, VSS, and KMS.
 Network operating systems, network routing and switching protocols, and virtual private networking systems.
 Web servers and traffic analysis; FTP servers; and Microsoft Exchange servers and SPAM firewalls; internet monitoring, filtering and reporting.  Applicable federal, state and local laws, ordinances, regulations, and guidelines relevant to assigned duties.
 Occupational hazards and standard safety practices necessary in the area of computer operations.
 Modern equipment and communication tools used for business functions and program, project, and task coordination.
 The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
 Techniques for dealing effectively with the public, vendors, contractors and City staff, in person and over the telephone.
 Computers and software programs (e.g., Microsoft software packages) to conduct, compile, and/or generate documentation.

Ability to:
 Plan, organize, supervise, and evaluate the activities of various aspects of the IT Division.  Select and supervise staff, provide training and development opportunities, ensure work is performed effectively, and evaluate performance in an objective and positive manner.  Participate in the preparation and administration of assigned budgets.  Determine appropriate technology applications and support City-wide processes and operations.
 Troubleshoot complex technical problems; develop and implement complex technical solutions on multiple hardware and software platforms.
 Read, interpret, and apply complex technical publications and documentation. 582
Principal Information Technology Analyst
City of Rocklin
4  Communicate effectively and explain IT related technical issues and concepts to non- technical users.
 Utilize discretion in the handling and disclosure of confidential information.  Prepare clear and concise program documentation, user procedures, reports of work performed, and other written materials.
 Exercise sound independent judgment within established guidelines.  Assist in the development and implementation of goals, objectives, practices, policies, procedures, and work standards.
 Understand, interpret, and apply general and specific administrative and departmental policies and procedures.
 Analyze, interpret, apply and enforce federal, state and local policies, procedures, laws and regulations.
 Learn the functions of various City departments and divisions.  Effectively represent the department and the City in meetings with governmental agencies; community groups; various business, professional, and regulatory organizations; and in meetings with individuals.
 Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
 Attend, represent the department, and make presentations at Council, interagency committees, and other meetings.
 Effectively use computer systems, software applications, and modern business equipment to perform a variety of work tasks.
 Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.
 Use tact, initiative, prudence, and independent judgment within general policy, procedural and legal guidelines.
 Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.

Minimum Qualifications:

Equivalent to a Bachelor’s degree from an accredited four-year college or university with major coursework in computer science, information technology, management information services, geographic information systems, or a closely related field; AND
Five (5) years of increasingly professional experience in an IT related field, including experience in systems analysis, network administration, computer operations, applications, database, or mapping solutions, with at least two (2) years of supervisory or project management experience.

License and Certification Requirement
Possession of, or ability to obtain and maintain a valid California Class C driver license and a satisfactory driving record. Individuals who do not meet this requirement due to a disability will be reviewed on a case-by-case basis.
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Principal Information Technology Analyst
City of Rocklin
5 Physical Conditions
The incumbent appointed to this class must be physically able to perform the required duties, including the mobility to work in a standard office setting and use standard office equipment, including a computer; the ability to operate a motor vehicle and to visit various City sites and attend off-site meetings; vision to read printed materials and a computer screen; hearing and speech to communicate in person, before groups, and over the telephone; finger dexterity to access, enter, and retrieve data using a computer keyboard, typewriter keyboard, or calculator and to operate standard office equipment; ability to bend, stoop, kneel, reach, and push and pull drawers open and closed to retrieve and file information; and occasionally lift and carry computer and other equipment, reports and records that typically weigh less than 40 pounds. Reasonable accommodations will be made for individuals on a case-by-case basis.

Environmental Conditions
Incumbents work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. The employee may interact with upset staff and/or public representatives in interpreting and enforcing departmental policies and procedures.

Working Conditions
Employees may be required to work on evenings, weekends and holidays, and participate in afterhours on-call assignments.

Emergency Service Workers: All City of Rocklin employees are designated as Emergency Service Workers during a proclaimed emergency and may be required to perform certain emergency services at the direction of the department and/or City.

This class specification should not be construed to imply that these requirements are the exclusive standards of each position as not all duties are necessarily performed by each incumbent.

Adopted: March 2023
FLSA: Exempt
Salary Schedule: Management/Range 16
584

PERMIT CENTER SUPERVISOR

DEFINITION
Under general direction, responsible for planning, organizing, and coordinating the day-to-day operations of the Permit Center within the Community Development Department; including, supervising the work and activities of Permit Center staff engaged in providing information and direction to the public on planning, engineering, and building issues, processes, and requirements; providing technical expertise in building, zoning and plan review administration; reviewing permit applications, plans, and supporting documents for proper form, completeness, sufficiency of information, conformance with legal standards, and compliance with City requirements; receiving, recording, and completing general permit processing procedures including distribution of building plans for plan checking; performing plan checks for Planning Commission and City Council conditions; issuing permits as authorized; providing expertise in software applications and processes and ensuring existing applications meet department needs and are fully implemented to maximize benefit; coordinating technology implementation and upgrades as the department’s lead for technology implementation and upgrades; and performs related duties as assigned.

SUPERVISION RECEIVED AND EXERCISED
The incumbent receives general direction from the Director of Community Development or designee and exercises direct supervision over assigned technical and clerical-level staff.

CLASS CHARACTERISTICS
This is a single-position supervisory classification which is primarily responsible for supervising permit center staff, daily operations of the permit center and the customer service counter, and assists with planning, building, and engineering services and functions. The Permit Center Supervisor is distinguished from the Planning/Building Technician I/II in that it is responsible for supervising planning, organizing, and coordinating the operations and activities of staff at the Permit Center, and for handling the most complex planning, engineering, and building functions.

ESSENTIAL DUTIES
Duties may include, but are not limited to the following:
 Plans, supervises, and oversees the daily operations, functions, and activities of the Permit Center in the Community Development Department.
 Plans, prioritizes, assigns, supervises, and evaluates work of assigned personnel; trains and instructs employees in work methods; recommends and implements disciplinary actions.  Provides direct oversight of all permit functions including proper coordination and review of all applications received; ensures that all permits/applications are processed timely, accurately, and in accordance with established guidelines and procedures.  Ensures that all permit and entitlement records are kept and maintained as required in hard 585
Permit Center Supervisor

2 copy and electronic formats.
 Ensures uniform application of the appropriate codes, rules and regulations; contributes to efforts to streamline processes and bring efficiencies to all operations and processes; reviews policies, procedures, regulations, reports and legislations to determine operational changes.  Coordinates permit/customer center as required with other departments and divisions within the department.
 Responds to inquiries from staff and the public and addresses any concerns or complaints.  Administers and implements department technology; serves as a liaison between Community Development Department staff, Information Technology staff, and software vendors to develop, maintain, and enhance permit tracking software systems; creates and edits workflows and reports as necessary; maintains and improves processes to enhance work efficiency and the delivery of services; develops business processes to align with policies and customer service goals.
 Develops and oversees the distribution of information handouts, brochures and web site materials related to the Permit/Customer Center.
 Performs a full range of technical duties in support of the Community Development Department’s services and activities in both planning and building services divisions including but not limited to, conformance with the City’s building and planning requirements and processes, minor plan checks, issue minor permits, and review and approve plans and accompanying documents on over-the-counter permits.
 Calculates permit and mitigation fees, and provides fee estimates as requested; tracks fee deferrals and bonds related to development projects.
 Accesses, enters, and updates computerized plan check data and tracking systems, and provides information to the public relating to the status of projects and permits.  Prepares reports, memos, and letters pertaining to development review and permitting; collects, records, and balances permit-related monetary transactions.  Researches, compiles, and analyzes data for special projects and various reports.  Builds, and maintains positive working relationships with co-workers, other City employees and the public using principles of good customer service.  Performs related duties as assigned.

QUALIFICATIONS
Knowledge of:
 Applicable federal, state and local laws, regulations and codes relating to urban planning and building sufficient to answer questions and provide information to the public; applicable fire, zoning and related laws and regulations.
 Principles and practices of land use and construction permitting.  Organization and operation of the City and outside agencies involved with development approval and coordination.
 Research techniques, resources and sources of information related to Community Development.
 Pertinent local, state, and federal building, zoning, engineering, planning codes and regulations 586
Permit Center Supervisor

3 as it relates to the permit process.
 Maps, construction plans and specifications.
 City permit and plan check procedures, rules, regulations, and guidelines.  Business letter writing and basic report preparation.  Business arithmetic and basic statistical techniques.  Records management principles and practices.
 Techniques for providing a high level of customer service to the public and City staff, in person and over the telephone.
 Principles and techniques for working with groups and fostering effective team interaction to ensure teamwork is conducted smoothly.
 The structure and content of the English language, including the meaning and spelling of words, rules of composition, and grammar.
 Modern equipment and communication tools used for business functions and program, project, and task coordination.
 Computers and software programs (e.g., Microsoft software packages) to conduct, compile, and/or generate documentation.

Ability to:
 Select and supervise staff, provide training and development opportunities, ensure work is performed effectively, and evaluate performance in an objective and positive manner.  Supervise, coordinate, and oversee unit activities.
 Learn, interpret, apply, and explain advanced local, state, and federal regulations and Standards related to the job.
 Understand complex construction plans, maps, and specifications.  Respond to and assist in the resolution of difficult and sensitive development related inquiries and complaints.
 Use independent judgment and personal initiative.
 Understand, interpret, and explain department program policies and procedures.  Respond to a wide variety of requests and inquiries from the public.  Make accurate arithmetic, financial and statistical computations.  Establish, maintain and research a variety of files and records.  Perform detailed, technical and specialized permit support work.  Perform the full range of office and clerical support duties and tasks.  Respond to and effectively prioritize multiple phone calls, walk-up traffic and other requests/interruptions.
 Compose correspondence and reports independently or from brief instructions.  Interpret, apply and explain policies, procedures, and project conditions.  Effectively represent the department and the City in meetings with governmental agencies; community groups; various business, professional, and regulatory organizations; and in meetings with individuals.
 Independently organize work, set priorities, meet critical deadlines, and follow-up on assignments.
587
Permit Center Supervisor

4  Effectively use computer systems, software applications, and modern business equipment to perform a variety of work tasks.
 Communicate clearly and concisely, both orally and in writing, using appropriate English grammar and syntax.
 Use tact, initiative, prudence, and independent judgment within general policy, procedural, and legal guidelines.
 Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work
Education and Experience
A combination of education and experience which would provide the required knowledge and abilities is qualifying. Note: education may not fully substitute for the required experience unless expressly stated herein.

Equivalent to an associate’s degree from an accredited college or university in building inspection, urban planning, architecture, landscape architecture, engineering, or a related field; AND
Four years of full-time administrative or technical experience that involves extensive public contact preferably related to community development.

Licenses and Certifications
 Possession of, or ability to obtain and maintain, a valid California Class C Driver License and a satisfactory driving record is required. Individuals who do not meet this requirement due to a disability will be reviewed on a case-by-case basis.
 A Permit Technician Certificate from the International Code Council (ICC) is required within six months of appointment.

PHYSICAL DEMANDS
Must possess mobility to work in a standard office setting and use standard office equipment, including a computer; the ability to operate a motor vehicle to visit various City sites and attend off-site meetings; vision to read printed material and view a computer screen; hearing and speech to communicate in person, before groups, and over the telephone; finger dexterity to operate standard office equipment and access, enter, and retrieve data using a computer keyboard and calculator; the ability to bend, stoop, kneel, reach, and push and pull drawers open and closed to retrieve and file information; and occasionally lift, carry, push, and pull materials and objects up to 20 pounds to perform the required job functions. Reasonable accommodations will be made for individuals on a case-by-case basis.
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Permit Center Supervisor

5 ENVIRONMENTAL CONDITIONS
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset individuals in interpreting and enforcing departmental policies and procedures.

WORKING CONDITIONS
Employees may be required to work evenings, weekends, and holidays, as well as participate in afterhours on-call assignments.

All City of Rocklin employees are designated as Emergency Service Workers during a proclaimed emergency and may be required to perform certain emergency services at the direction of the department and/or City.

This class specification should not be construed to imply that these requirements are the exclusive standards of each position as not all duties are necessarily performed by each incumbent.

Adopted May 2014
Revised October 2019, February 2023
FLSA Non-Exempt
Salary Schedule Public Services Employees/Range 27)
589
RESOLUTION NO. 2023-

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROCKLIN ACCEPTING THE QUARTERLY FINANCIAL REPORT FOR THE QUARTER ENDED DECEMBER 31, 2022, AMENDING THE FISCAL YEAR 2022/23 BUDGET,

AND ADOPTING NEW OR UPDATED CLASSIFICATION SPECIFICATIONS, AND UPDATED MANAGEMENT AND PUBLIC SERVICE EMPLOYEES SALARY SCHEDULES.

WHEREAS, the quarterly financial report provides an overview of the City of Rocklin’s current financial position, and in connection therewith, City departments with the Finance division evaluate budget-to-actual performance for fiscal soundness or potential issues requiring immediate actions, recommend any necessary mitigating plan, if needed, and to make operational changes as required. The Quarterly Financial Report for the quarter ended December 31, 2022 is attached hereto as Exhibit “A”; and
WHEREAS, as part of this review, staff has identified area requiring operational changes as well as the necessary budget amendments based on the budget appropriations previously approved by the City Council from the fiscal year 2022/23 budget was last amended on December 13, 2022 to date. The recommended budget adjustments are attached hereto as Exhibit “B.” NOW, THEREFORE, the City Council of the City of Rocklin does resolve as follows:

Section 1. The City Council of the City of Rocklin accepts the Quarterly Financial Report for the quarter ended December 31, 2022 as reflected in Exhibit “A,” attached hereto.

Section 2. The FY 2022/23 Budget is amended as set forth in Exhibit “B,” attached hereto and incorporated herewith by reference.

Section 3. Effective March 25, 2023, the creation of a Principal Information Technology Analyst classification assigned to the Management Bargaining Unit at Management Salary Range 16 is approved, and the classification of Senior Network Services Administrator is abolished.

Section 4. Effective March 25, 2023, the updated Management Salary Schedules attached hereto as Exhibits “C” and “D”, are adopted.

Section 5. Effective March 25, 2023, the classification of Permit Center Coordinator is revised to the Permit Center Supervisor classification.

Section 6. Effective March 25, 2023, the updated Public Service Employees Salary Schedules attached hereto as Exhibits “E” and “F”, are adopted.

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

AYES: Councilmembers:

NOES: Councilmembers:

ABSENT: Councilmembers:

ABSTAIN: Councilmembers:
590
____________________________________________
Ken Broadway, Mayor
ATTEST:
__________________________________
Hope Ithurburn, City Clerk
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Fiscal Year 2022/23 Quarterly Financial Report
For the Quarter Ended December 31, 2022
The quarterly financial report provides an overview of the City of Rocklin’s (City) current financial position. The City departments and the Administrative Services - Finance Division evaluate budget-to-actual performance for fiscal soundness or potential issues requiring immediate action, any necessary mitigating plans, or operational changes required.

On June 28, 2022, the City Council adopted Resolution 2022-145 approving the FY 2022/23 Budget, which totals $102 million for operations and capital improvements for all funds, and $61.6 million in the General Fund. The General Fund expenditure budget, as revised through December 31, 2022, is $63.7 million. This reflects the City Council approved budget amendments and carryforward funds from fiscal year (FY) 2021/22 to support projects, grants, and equipment purchases continued from the prior year.

Economic Development Update
Labor Market Data
The City of Rocklin’s unemployment rate was at 2.4% in December 2022, with a labor force of 34,900 and employment at 34,000. The unemployment rate in the Sacramento--Roseville-- Arden-Arcade MSA was 3.3% in December 2022, down from a revised 3.7% in November 2022, and below the prior year estimate of 4.3%. This compares with an unadjusted unemployment rate of 3.7% for California and 3.3% for the nation during the same period. The unemployment rate was 2.8% in El Dorado County, 2.5% in Placer County, 3.5% in Sacramento County, and 3.6% in Yolo County.

Between December 2021 and December 2022, total jobs in the region increased by 32,500 or

3.1%.
 Education and health services picked up 11,100 jobs and led year-over-year job growth for the region. Healthcare and social assistance picked up 10,500 jobs and was responsible for a majority of the gain, while educational services picked up 600 jobs. 592
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 Leisure and hospitality advanced by 5,900 jobs since the previous December.

Accommodation and food services rose by 3,900 jobs, while arts, entertainment, and recreation added 2,000 jobs.
 Government payrolls expanded by 4,900 jobs since last December. Local government (up 5,000 jobs) and state government (up 200 jobs) were responsible for the expansion.

These gains were offset by a loss of 300 jobs in federal government.  Additional year-to-year employment gains of over a thousand jobs occurred in the following sectors: other services (up 3,500 jobs), professional and business services (up 3,000 jobs), trade, transportation, and utilities (up 1,700 jobs), and construction (up 2,000) jobs.

Between November 2022 and December 2022, combined employment in the counties of El Dorado, Placer, Sacramento, and Yolo decreased by 1,500 to total 1,071,100 jobs.  Construction experienced a normal seasonal decline in December with the reduction of 1,500 jobs. Specialty trade contractors (down 1,100 jobs) was responsible for 73 percent of the decrease.
 Over the month, government reported a loss of 1,200 job. Local government (down 1,000 jobs) accounted for 83 percent of the decline. State government shed 200 jobs, while federal government remained unchanged.
 On the upside, trade, transportation, and utilities continued its upward trend in December with a gain of 1,100 jobs. Job growth occurred in retail trade (up 500 jobs), transportation, warehousing, and utilities (up 500 jobs), and wholesale trade (up 100 jobs).
 Leisure and hospitality payrolls rose by 700 jobs in December. Arts, entertainment, and recreation added 400 jobs. Accommodation and food services was up 300 jobs.

Supply challenges have eased to some degree, employers adding jobs has slowed. In addition, Freddie Mac reported in early February that 30-year mortgage rates have declined from 7.08% and are hovering approaching 6%.

Residential Real Estate
Between December 2021 and December 2022, the median detached single-family residential home price in Rocklin decreased by 1.1% and down 6.4% from the previous month.

General Fund Revenues
The following chart reflects the current fiscal year’s budget-to-actual revenue received through December 31, 2022, and the comparative budget-to-actual revenues from the prior year for the same period.
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General Fund Revenue Summary
For the Quarter Ended December 31, 2022
General Fund operating revenues are within budgetary expectations as of December 31, 2022.

Year-to-date through December 31, the City’s General Fund revenue is $13.7 million, which is

22.6% of General Fund total resources expected to be received for FY 2022/23. It is consistent with prior years as the first significant property tax revenue will be received in January 2023.

Property Tax. Property taxes are the largest General Fund revenue source, accounting for approximately 37% of all General Fund revenues. Most of the City’s secured property tax revenues are received in January and May.

Sales and Use Tax. Sales and use taxes make up approximately 33% of General Fund revenues.

Sales tax is imposed on the total retail price of any tangible personal property and the use or storage of such property. Year-to-date through December 31, sales tax revenues are $6.9 million, down 8.4% from the prior year. This variance is due to a spike that occurred in new motor vehicle sales in FY 2021/22. Sales tax is volatile and can change quickly, therefore staff constantly monitors sales tax revenues for signs of above or below budget performance. At this time, sales and use tax appear to be on track to meet budget.

Building Permits. Year-to-date building permit revenue through December 31, 2022 is $1.4 million (45.2% of budget) compared to $1.8 million (61.1% of budget) one year ago. Fewer permits have been issued year-to-date compared to one year ago due to single-family home development slowing down with the shift in the housing market/interest rates. At this time, permits are projected to be under budget by $0.4 million.

Franchise Tax. Franchise tax includes fees from gas, electric, garbage, and telecommunication services. Year-to-date franchise tax revenue is $0.46 million (19.2% of budget) compared to $0.45 million (18.8% of budget) one year ago.

Other Revenues. Other General Fund Revenues through December 31, 2022 are $4.6 million.

Through the reporting period, other revenues are on track to meet budget. Staff will continue to monitor all revenue sources and provide an update as part of these quarterly reports.

Revenue Category
Budget
FY 2021/22
Revenues
through
12/31/2021
% Received
FY 2021/22
Budget
FY 2022/23
Revenues
through
12/31/2022
% Received
FY 2022/23
Property Tax 20,681,200 271,968 1.3% 22,191,300 273,910 1.2% Sales and Use Tax 17,650,800 7,533,938 42.7% 20,209,000 6,899,558 34.1% Building Permits 2,998,000 1,831,317 61.1% 3,161,300 1,429,210 45.2% Franchise 2,369,400 445,837 18.8% 2,416,800 464,256 19.2% Other Revenues 11,489,400 3,234,485 28.2% 12,370,700 4,592,874 37.1% Total 55,188,800$ 13,317,544$ 24.1% 60,349,100$ 13,659,809$ 22.6% 594
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Department Revenues and Expenditures
The following charts reflect comparative budget to actual information for the General Fund departments.

General Fund Department Revenue Summary
For the Quarter Ended December 31, 2022
Year-to-date General Fund department revenues through December 31, 2022 is $3.4 million (40.7% of budget) compared to $3.9 million (48.7% of budget) one year ago. The decrease in the Community Development Department revenue is primarily due to a decrease in building permit revenue as explained in the prior section.

General Fund Department Expenditure Summary
For the Quarter Ended December 31, 2022
Department
Budget
FY 2021/22
Revenues
through
12/31/2021
% Received
FY 2021/22
Budget
FY 2022/23
Revenues
through
12/31/2022
% Received
FY 2022/23
Community Development 4,211,800 2,371,980 56.3% 4,341,700 1,794,468 41.3% Fire 514,500 247,903 48.2% 515,400 356,798 69.2% Parks & Recreation 1,723,800 758,570 44.0% 1,862,800 727,980 39.1% Police 1,436,900 427,840 29.8% 1,413,100 445,576 31.5% Public Services 145,700 108,373 74.4% 278,800 98,136 35.2% Total 8,032,700$ 3,914,665$ 48.7% 8,411,800$ 3,422,957$ 40.7% Department
Budget
FY 2021/22
Expended
through
12/31/2021
% Expended
FY 2021/22
Budget
FY 2022/23
Expended
through
12/31/20222
% Expended
FY 2022/23
City Council 97,800 33,884 34.6% 97,800 26,852 27.5% City Manager 1,217,300 467,167 38.4% 1,154,900 536,855 46.5% City Attorney 1,072,800 356,346 33.2% 1,118,400 720,628 64.4% City Clerk 350,700 147,691 42.1% 398,000 127,135 31.9% Administrative Services 2,982,500 1,045,502 35.1% 3,046,100 1,233,856 40.5% Community Development 5,228,900 1,954,911 37.4% 5,553,300 2,002,555 36.1% Fire 12,048,900 5,503,593 45.7% 12,417,800 5,443,585 43.8% Information Technology 2,407,800 1,084,238 45.0% 2,652,500 1,164,739 43.9% Parks & Recreation 4,643,100 1,923,798 41.4% 6,698,800 2,768,950 41.3% Police 20,333,900 8,762,003 43.1% 21,680,100 9,301,141 42.9% Public Services 3,500,700 1,511,496 43.2% 5,501,800 1,958,209 35.6% Non Departmental 1,182,400 1,163 0.1% 3,399,900 1,098,875 32.3% Total 55,066,800$ 22,791,793$ 41.4% 63,719,400$ 26,383,379$ 41.4% 595
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Departments have expended approximately 41.4% of their total budget in the General Fund for FY 2022/23. Expenditures are generally incurred as needs arise and not equally throughout the year. For the non-departmental expenditures, the City Council approved Resolution No. 2022- 179, an inter-fund loan from the General Fund to the Whitney Ranch Trunk Sewer Fees Fund in the amount of $1,098,000 to assist with completing the sewer trunk line upsizing project which supports development in the area. The loan will be repaid over time with interest as development impact fees are collected for the remainder of the development.

Revenues and expenditures are within budgetary expectations as of December 31, 2022. Staff will continue to monitor and return to the City Council with the FY 2022/23 Third Quarter Financial Report in the Spring of 2023.
596
Exhibit B
Fund Name (No.) Net Change
General Fund (100) 5,046,597$
American Rescue Plan
Act (ARPA) Fund (266)
(183,900)$
Economic Development
Reserve (122)
449,000$
General Fund Quarry
Park Amphitheater
Events (111)
(41,500)$
SB 325 Gas Tax (210) (395,400)$
Vehicle Fleet
Management (500)
898,000$
Department Fund  Name (No.) FTE
Revenue/
Reimbursement
Adjustments
Expenditure
Adjustments Description
Administrative
Services
General Fund (100) ‐         150,000$                    ‐ $                             Increase the revenue budget to reflect the Transient Occupancy Tax (TOT) adjustment. The voters approved
Measure F at the November 8, 2022 general election,
increasing the TOT rate from 8% to 10%.

City Attorney's Office General  Fund (100) ‐         ‐                                1,000,000                  Funding for professional legal services and on‐going litigation.

Community
Development
General Fund (100) ‐         ‐                                ‐                                Add three Planning and Building Technician I/II (3.0 FTE) positions and delete two vacant Office Assistant II (2.0 FTE) and one Senior Office Assistant (1.0 FTE) positions to better align the duties and responsibilities of the positions as recommended by the Community Development
Organizational Study. Savings anticipated from the two vacant Office Assistant positions will be used to cover the cost increases for the recommended position changes.

Fire General  Fund (100) ‐         41,700                        41,700                        Funding for five mobile, in‐vehicle, all band radio purchases.

Costs will be offset by proceeds from the Rocklin Public Safety Foundation, based on the award letter dated Janaury 29, 2023.

Information
Technology
General Fund (100) ‐         ‐                                77,000                        Funding for the Munis Upgrade project previously approved by the City Council at the August 23, 2022 City Council meeting.

Information
Technology
General Fund (100) 1.00        ‐                                54,600                        Add one Principal Information Technology Analyst (1.0 FTE) position in support of the Community Development
Organizational Study recommendations and City‐wide IT
needs.

Non‐Departmental General  Fund (100) ‐         79,900                        ‐                                ARPA reimbursements for the COVID sick leave hours used by employees during FY 2021/22.

Non‐Departmental General  Fund (100) ‐         8,980,397                  ‐                                Fiscal Year (FY) 2021/22 General Fund (GF) Surplus.

Non‐Departmental General  Fund (100) ‐         ‐                                1,571,600                  Funding for additional discretionary payments toward pension unfunded accrual liabilities consistent with the KMPs.

Non‐Departmental General  Fund (100) ‐         ‐                                898,000                      Fleet Capital Reserve allocation with the FY 2021/22 GF surplus consistent with the KMPs.

Non‐Departmental General  Fund (100) ‐         ‐                                449,000                      GF Economic Development allocation with the FY 2021/22 GF surplus consistent with the KMPs.

Non‐Departmental General  Fund (100) ‐         ‐                                224,500                      Retiree's Health Fund allocation with the FY 2021/22 GF surplus consistent with the KMPs.

Changes in Fund Balance
Description
Adjust fund balance to reflect net budget appropriations previously approved by the City Council.

Budget Adjustments
Increase fund balance to reflect the year‐end economic development reserve allocation consistent with the Key Management Practices (KMPs).

Increase fund balance to reflect the year‐end fleet capital reserve allocation consistent with the KMPs.

Adjust fund balance to reflect fund balance commitments and net budget appropriations previously approved by the City Council.

Adjust fund balance to reflect net budget appropriations previously approved by the City Council.

Reduce fund balance in support of the Stormwater Pipe Replacement Program. 597
Exhibit B
Department Fund  Name (No.) FTE
Revenue/
Reimbursement
Adjustments
Expenditure
Adjustments Description
Budget Adjustments
Parks and Recreation General  Fund (100) ‐         75,000                        55,000                        Increase the expenditure budget by $55,000 to account for instructor‐led classes for the community, and increase the corresponding revenue budget by $75,000 to account for class fees. The remaining resources will be added to the fund balance.

Parks and Recreation General  Fund (100) ‐         107,000                      16,000                        Increase the revenue and expenditure budgets to reflect the new operating lease agreement with Adventure Operations (Resolution No. 2022‐222).

Total General Fund 1.00       9,433,997$               4,387,400$ Other Funds
Information
Technology
American Rescue Plan
Act (ARPA) (266)
‐         104,000                      104,000                      Funding for City Hall Council Chambers Audio Video (AV) Equipment Upgrade and Maintenance. This appropriation was approved at the January 10, 2023 City Council meeting.

Information
Technology
Technology Fees (130) ‐         104,000                      104,000                      Funding for City Hall Council Chambers AV Equipment Upgrade and Maintenance. This appropriation was approved at the January 10, 2023 City Council meeting.

Information
Technology
Technology Fees (130) ‐         77,000                        77,000                        Funding for the Munis Upgrade project previously approved by the City Council at the August 23, 2022 City Council meeting.

Non‐Departmental ARPA  Fund (266) ‐         79,900                        79,900                        ARPA reimbursements for the COVID sick leave hours used by employees during FY 2021/22.

Non‐Departmental Vehicle  Fleet
Management (500)
‐         898,000                      ‐                                Fleet Capital Reserve allocation with the FY 2021/22 GF surplus consistent with the KMPs.

Non‐Departmental Economic
Development Reserve
(122)
‐         449,000                      ‐                                GF Economic Development allocation with the FY 2021/22 GF surplus consistent with the KMPs.

Non‐Departmental Retiree's  Health Fund
(151)
‐         224,500                      224,500                      Retiree's Health Fund allocation and disbursement with the FY 2021/22 GF surplus consistent with the KMPs.

Parks and Recreation General  Fund Quarry
Park Amphitheater
Events (111)
‐         68,000                        109,500                      Increase the expenditure budget by $109,500, for a new total expenditure budget of $165,000, and increase the
corresponding revenue budget by $68,000, for a new total revenue budget of $151,500, to account for anticipated
revenues and expenses relative to upcoming events at the Quarry Park Amphitheater. The remaining resources of
$13,500 will be appropriated from the unassigned fund
balance.

Public Works SB  325 Gas Tax (210) ‐         ‐                                395,400                      Restore the funding for the Stormwater Pipe Replacement Program to the orginal budget.

Total Other Funds ‐         2,004,400$               1,094,300$ 598
Classification Range Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 5 71,464 75,037 78,789 82,728 86,865 91,208
6 73,250 76,913 80,759 84,797 89,036 93,488
15 91,480 96,054 100,856 105,899 111,194 116,754 16 93,767 98,455 103,378 108,547 113,974 119,673 17 96,111 100,916 105,962 111,260 116,823 122,665 18 98,514 103,439 108,611 114,042 119,744 125,731 19 100,977 106,025 111,327 116,893 122,738 128,874 20 103,501 108,676 114,110 119,815 125,806 132,096 22 108,741 114,178 119,887 125,881 132,175 138,784 23 111,459 117,032 122,884 129,028 135,479 142,253 26 120,029 126,031 132,332 138,949 145,896 153,191 27 123,030 129,182 135,641 142,423 149,544 157,021 31 135,802 142,592 149,722 157,208 165,068 173,322 32 139,197 146,157 153,465 161,138 169,195 177,655 34 146,244 153,556 161,234 169,296 177,761 186,649 35 149,900 157,395 165,265 173,528 182,205 191,315 36 153,648 161,330 169,397 177,866 186,760 196,098 38 161,426 169,497 177,972 186,871 196,214 206,025 40 169,598 178,078 186,982 196,331 206,148 216,455 Salary
252,000
219,480
Associate Management Analyst
Payroll Administrator
Code Enforcement Program Manager
Management Analyst
Manager of Police Records and Communications
Accounting Supervisor
Principal Information Technology Analyst
Parks and Recreation Manager
Public Services Manager
Manager of Building Services
Senior Engineer
Manager of Planning Services
Principal Management Analyst
Information Technology Manager
Chief Building Official
Director of Long-Range Planning and Housing
Assistant City Attorney
Deputy Director of Administrative Services
City Engineer
Deputy Fire Chief
Director of Community Development
Director of Parks and Recreation
Director of Public Services
Police Captain
Director of Administrative Services
Assistant City Manager
Fire Chief
Police Chief
City Manager
City Attorney
City Clerk 110,210
02/22/2022
03/13/2021
Resolution No.
2022-186
2022-52
2020-43
Date Adopted

CITY OF ROCKLIN

MANAGEMENT SALARY SCHEDULE A
(Annual Salary)
Effective March 25, 2023
09/13/2022
599
Classification Range Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K Step L Step M Step N 5 71,464 73,250 75,082 76,959 78,883 80,855 82,876 84,948 87,072 89,249 91,480 93,767 96,111 98,514 6 73,250 75,082 76,959 78,883 80,855 82,876 84,948 87,072 89,249 91,480 93,767 96,111 98,514 100,977 15 91,480 93,767 96,111 98,514 100,977 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 16 93,767 96,111 98,514 100,977 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 17 96,111 98,514 100,977 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 18 98,514 100,977 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 135,802 19 100,977 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 135,802 139,197 20 103,501 106,088 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 135,802 139,197 142,677 22 108,741 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 135,802 139,197 142,677 146,244 149,900 23 111,459 114,246 117,102 120,029 123,030 126,106 129,258 132,490 135,802 139,197 142,677 146,244 149,900 153,648 26 120,029 123,030 126,106 129,258 132,490 135,802 139,197 142,677 146,244 149,900 153,648 157,489 161,426 165,462 27 123,030 126,106 129,258 132,490 135,802 139,197 142,677 146,244 149,900 153,648 157,489 161,426 165,462 169,598 31 135,802 139,197 142,677 146,244 149,900 153,648 157,489 161,426 165,462 169,598 173,838 178,184 182,639 187,205 32 139,197 142,677 146,244 149,900 153,648 157,489 161,426 165,462 169,598 173,838 178,184 182,639 187,205 191,885 34 146,244 149,900 153,648 157,489 161,426 165,462 169,598 173,838 178,184 182,639 187,205 191,885 196,682 201,599 35 149,900 153,648 157,489 161,426 165,462 169,598 173,838 178,184 182,639 187,205 191,885 196,682 201,599 206,639 36 153,648 157,489 161,426 165,462 169,598 173,838 178,184 182,639 187,205 191,885 196,682 201,599 206,639 211,805 38 161,426 165,462 169,598 173,838 178,184 182,639 187,205 191,885 196,682 201,599 206,639 211,805 217,100 222,528 40 169,598 173,838 178,184 182,639 187,205 191,885 196,682 201,599 206,639 211,805 217,100 222,528 228,091 233,793 Salary
252,
000
219,
480
Associate Management Analyst
Payroll Administrator
Code Enforcement Program Manager
Management Analyst
Manager of Police Records and Communications
Accounting Supervisor
Principal Information Technology Analyst
Parks and Recreation Manager
Public Services Manager
Manager of Building Services
Senior Engineer
Manager of Planning Services
Principal Management Analyst
Information Technology Manager
Chief Building Official
Director of Long-Range Planning and Housing
Assistant City Attorney
Deputy Director of Administrative Services
City Engineer
Deputy Fire Chief
Director of Community Development
Director of Parks and Recreation
Director of Public Services
Police Captain
Director of Administrative Services
Assistant City Manager
Fire Chief
Police Chief
City Manager
City Attorney
City Clerk 110,
210
2022-186
2022-52
2020-43
Date Adopted
09/13/2022
02/22/2022
03/13/2021

CITY OF ROCKLIN

MANAGEMENT SALARY SCHEDULE B
(Annual Salary)
Effective March 25, 2023
Resolution No.
600
Classification Range Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Office Assistant I 5 35,583 37,362 39,230 41,191 43,251 45,414 Park Services Aide
Office Assistant II 11 41,265 43,328 45,495 47,769 50,158 52,666 Code Enforcement Technican 14 44,438 46,660 48,993 51,442 54,015 56,715 Senior Office Assistant 15 45,549 47,826 50,218 52,729 55,365 58,133 Street Maintenance Worker I
Landscape Services Worker 17 47,855 50,248 52,760 55,398 58,168 61,076 Street Maintenance Worker II
Equipment Mechanic I 19 50,277 52,791 55,431 58,202 61,113 64,168 Planning/Building Technician I
Traffic Maintenance Assistant
Building Maintenance Worker 20 51,534 54,111 56,817 59,657 62,640 65,772 Irrigation Maintenance Technician
Accounting Technician I 21 52,823 55,464 58,237 61,149 64,206 67,417 Senior Street Maintenance Worker
Landscape Services Trades Worker 22 54,143 56,850 59,693 62,678 65,812 69,102 Public Services Technician
Senior Building Maintenance Worker
Administrative Assistant 23 55,497 58,272 61,185 64,245 67,457 70,830 Engineering Technician I
Planning/Building Technician
Recreation Coordinator
Equipment Mechanic II 24 56,884 59,729 62,715 65,851 69,143 72,600

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE A
(Annual Salary)
Effective March 25, 2023
601
Classification Range Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE A
(Annual Salary)
Effective March 25, 2023
Accounting Technician II 25 58,306 61, 222 64, 283 67, 497 70, 872 74, 415 Community Development Technician
Environmental Services Technician
Building Inspector I 26 59,764 62, 752 65, 890 69, 184 72, 644 76, 276 Construction Inspector I
Fire Inspector I
Landscape Inspector
Public Works Inspector I
Senior Irrigation Maintenance Technician
Engineering Technician II 27 61,258 64, 321 67, 537 70, 914 74, 460 78, 183 GIS/Engineering Technician
Permit Center Supervisor
Public Services Business Technician
Accountant I 28 62,790 65, 929 69, 226 72, 687 76, 321 80, 137 Building Trades Worker
Code Enforcement Officer
Senior Equipment Mechanic
Building Maintenance Supervisor 29 64,359 67, 577 70, 956 74, 504 78, 229 82, 141 Traffic Control and Lighting Technician
Community Development Inspector 30 65,968 69, 267 72, 730 76, 367 80, 185 84, 194 Construction Inspector II
Environmental Services Specialist
Housing Specialist
Public Works Inspector II
Senior Building Trades Worker
602
Classification Range Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE A
(Annual Salary)
Effective March 25, 2023
Building Plans Examiner 31 67,618 70, 998 74, 548 78, 276 82, 190 86, 299 GIS Analyst I
Information Technology Specialist
Recreation Supervisor
Building Inspector II 32 69,308 72, 773 76, 412 80, 233 84, 244 88, 457 Fire Inspector II
Senior Construction Inspector
Senior Traffic Control and Lighting Technician
Accountant II 33 71,041 74, 593 78, 322 82, 238 86, 350 90, 668 Assistant Planner
Fleet Services Supervisor
Landscape Services Supervisor
Street Maintenance Supervisor
Assistant Civil Engineer 35 74,637 78, 369 82, 287 86, 402 90, 722 95, 258 Facilities Maintenance Supervisor
Public Services Operations Supervisor
Senior Information Technology Specialist
Assistant Land Surveyor 37 78,416 82, 336 86, 453 90, 776 95, 315 100, 080 Parks Division Supervisor
Traffic Maintenance Supervisor
603
Classification Range Step 1 Step 2 Step 3 Step 4 Step 5 Step 6

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE A
(Annual Salary)
Effective March 25, 2023
Administrative Analyst 39 82,385 86, 505 90, 830 95, 371 100, 140 105, 147 Associate Planner
Building Division Supervisor
Facilities Operations Superintendent
Fire Prevention Plans Examiner
GIS Analyst II
Information Technology Analyst
Land Development Engineer
Senior Accountant
Senior Information Technology Analyst 42 88,720 93, 156 97, 814 102, 705 107, 840 113, 232 Associate Civil Engineer 43 90,938 95, 485 100, 259 105, 272 110, 536 116, 063 Deputy Fire Marshal
Plan Check Engineer 44 93,212 97, 872 102, 766 107, 904 113, 299 118, 964 Senior Planner
604
Classification Range Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K Step L Step M Step N Office Assistant I 5 35,583 36,472 37,384 38,319 39,277 40,259 41,265 42,297 43,354 44,438 45,549 46,688 47,855 49,051 Park Services Aide
Office Assistant II 11 41,265 42,297 43,354 44,438 45,549 46,688 47,855 49,051 50,277 51,534 52,823 54,143 55,497 56,884 Code Enforcement Technician 14 44,438 45,549 46,688 47,855 49,051 50,277 51,534 52,823 54,143 55,497 56,884 58,306 59,764 61,258 Senior Office Assistant 15 45,549 46,688 47,855 49,051 50,277 51,534 52,823 54,143 55,497 56,884 58,306 59,764 61,258 62,790 Street Maintenance Worker I
Landscape Services Worker 17 47,855 49,051 50,277 51,534 52,823 54,143 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 Street Maintenance Worker II
Equipment Mechanic I 19 50,277 51,534 52,823 54,143 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 Planning/Building Technician I
Traffic Maintenance Assistant
Building Maintenance Worker 20 51,534 52,823 54,143 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 Irrigation Maintenance Technician
Accounting Technician I 21 52,823 54,143 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 Senior Street Maintenance Worker
Landscape Services Trades Worker 22 54,143 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 Public Services Technician
Senior Building Maintenance Worker
Administrative Assistant 23 55,497 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 Engineering Technician I
Planning/Building Technician II
Recreation Coordinator
Equipment Mechanic II 24 56,884 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 Accounting Technician II 25 58,306 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 Community Development Technician
Environmental Services Technician
Building Inspector I 26 59,764 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 Construction Inspector I
Fire Inspector I
Landscape Inspector
Public Works Inspector I
Senior Irrigation Maintenance Technician
Engineering Technician II 27 61,258 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 GIS/Engineering Technician
Permit Center Supervisor
Public Services Business Technician
Accountant I 28 62,790 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 Building Trades Worker
Code Enforcement Officer
Senior Equipment Mechanic

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE B
(Annual Salary)
Effective March 25, 2023
605
Classification Range Step A Step B Step C Step D Step E Step F Step G Step H Step I Step J Step K Step L Step M Step N

CITY OF ROCKLIN

PUBLIC SERVICE EMPLOYEES SALARY SCHEDULE B
(Annual Salary)
Effective March 25, 2023
Building Maintenance Supervisor 29 64,359 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 Traffic Control and Lighting Technician
Community Development Inspector 30 65,968 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 90,938 Construction Inspector II
Environmental Services Specialist
Housing Specialist
Public Works Inspector II
Senior Building Trades Worker
Building Plans Examiner 31 67,618 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 90,938 93,212 GIS Analyst I
Information Technology Specialist
Recreation Supervisor
Building Inspector II 32 69,308 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 90,938 93,212 95,542 Fire Inspector II
Senior Construction Inspector
Senior Traffic Control and Lighting Technician
Accountant II 33 71,041 72,817 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 90,938 93,212 95,542 97,930 Assistant Planner
Fleet Services Supervisor
Landscape Services Supervisor
Street Maintenance Supervisor
Assistant Civil Engineer 35 74,637 76,503 78,416 80,376 82,385 84,445 86,556 88,720 90,938 93,212 95,542 97,930 100,379 102,888 Facilities Maintenance Supervisor
Public Services Operations Supervisor
Senior Information Technology Specialist
Assistant Land Surveyor 37 78,416 80,376 82,385 84,445 86,556 88,720 90,938 93,212 95,542 97,930 100,379 102,888 105,460 108,097 Parks Division Supervisor
Traffic Maintenance Supervisor
Administrative Analyst 39 82,385 84,445 86,556 88,720 90,938 93,212 95,542 97,930 100,379 102,888 105,460 108,097 110,799 113,569 Associate Planner
Building Division Supervisor
Facilities Operations Superintendent
Fire Prevention Plans Examiner
GIS Analyst II
Information Technology Analyst
Land Development Engineer
Senior Accountant
Senior Information Technology Analyst 42 88,720 90,938 93,212 95,542 97,930 100,379 102,888 105,460 108,097 110,799 113,569 116,408 119,319 122,302 Associate Civil Engineer 43 90,938 93,212 95,542 97,930 100,379 102,888 105,460 108,097 110,799 113,569 116,408 119,319 122,302 125,359 Deputy Fire Marshal
Plan Check Engineer 44 93,212 95,542 97,930 100,379 102,888 105,460 108,097 110,799 113,569 116,408 119,319 122,302 125,359 128,493 Senior Planner
606