Current:
Accounts payable
Accrued liabilities
Uneared revenues
Deposits payable
Due to other funds
Current portion of compensated absences
Current portion of long-term debt
Total Current Liabilities
Noncurrent:
Advances from other funds
Net Investment in SPWA reserves
Landfill closure and post closure liability
Compensated absences
Net OPEB liability
Net pension liability
Long-term debt, non-current portion
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflows of Resources:
Deferred OPEB related items
Deferred pension related items
Total Deferred Inflows of Resources
Net Position:
Net Investment in capital assets
Restricted for capital projects
Restricted for debt service
Unrestricted
Total Net Position
(CONTINUED)
Waste Services
Enterprise Fund
$ 19,162,437 $ 74,359,402 - $ $ 19,808,076
- - - -
- - 4,887,547 3,264,559
- 12,167 150,593 45,591
- - 4,344,362 -
(770) - - -
- - 139,135 193,578
- - 4,248,216 -
19,174,604 (770) 88,129,255 23,311,804
- - - -
- - 81,807,710 304,618
- - 626,741,083 1,837,636
- - 708,548,793 2,142,254
(770) 19,174,604 796,678,048 25,454,058
- - - -
- - 666,000 619,000
- - 4,382,146 2,491,150
- - 5,048,146 3,110,150
- - 1,696,609 924,904
- - 427,298 262,251
- - 3 -
- - 61,703 50,794
(770) - - -
- - 1,226,573 656,164
- - - -
(770) - 3,412,186 1,894,113
- - - -
- - 13,227,399 -
- - - 784,378
- - 772,722 435,971
- - 5,869,000 5,457,000
- - 27,907,407 15,864,731
- - 4,344,362 -
- - 52,120,890 22,542,080
(770) - 55,533,076 24,436,193
- - 2,784,000 2,588,000
- - 161,398 91,751
- - 2,945,398 2,679,751
- - 704,204,431 2,142,254
- - - -
- - 5,516,260 -
19,174,604 33,527,029 - (693,990)
$ 19,174,604 $ 743,247,720 - $ $ 1,448,264
Rate
Stabilization Operations
Interfund
Eliminations
Wastewater Enterprise Fund
Total
47 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2021
Assets:
Current:
Cash and investments in City Treasury
Restricted cash and investments with fiscal agents
Receivables:
Accounts, net of allowance for doubtful accounts
Accrued interest
Notes and loans
Due from other funds
Inventories
Developer permit fee receivable
Total Current Assets
Noncurrent:
Advances to other funds
Land and construction in progress
Capital assets being depreciated, net
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources:
Deferred charge on refunding
Deferred outflows related to OPEB
Deferred outflows related to pensions
Total Deferred Outflows of Resources
Liabilities:
Current:
Accounts payable
Accrued liabilities
Uneared revenues
Deposits payable
Due to other funds
Current portion of compensated absences
Current portion of long-term debt
Total Current Liabilities
Noncurrent:
Advances from other funds
Net Investment in SPWA reserves
Landfill closure and post closure liability
Compensated absences
Net OPEB liability
Net pension liability
Long-term debt, non-current portion
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflows of Resources:
Deferred OPEB related items
Deferred pension related items
Total Deferred Inflows of Resources
Net Position:
Net Investment in capital assets
Restricted for capital projects
Restricted for debt service
Unrestricted
Total Net Position
$ 4,162,640 5,108,110 $ 6,870,318 $ - $ $ 35,949,144
- - - - -
- - - - 3,264,559
8,228 7,188 5,715 - 66,722
- - - - -
- - - - -
- - - - 193,578
- 410 - - 410
4,169,828 5,116,748 6,876,033 - 39,474,413
- - - - -
784,248 - - - 1,088,866
460,724 192,730 - - 2,491,090
1,244,972 192,730 - - 3,579,956
5,414,800 5,309,478 6,876,033 - 43,054,369
- - - - -
- - - - 619,000
- - - - 2,491,150
- - - - 3,110,150
41,066 - - - 965,970
154 - - - 262,405
- - - - -
- - - - 50,794
- - - - -
- - - - 656,164
- - - - -
41,220 - - - 1,935,333
- - - - -
- - - - -
- - - - 784,378
- - - - 435,971
- - - - 5,457,000
- - - - 15,864,731
- - - - -
- - - - 22,542,080
41,220 - - - 24,477,413
- - - - 2,588,000
- - - - 91,751
- - - - 2,679,751
1,244,972 192,730 - - 3,579,956
- - - - -
- - - - -
4,128,608 5,116,748 6,876,033 - 15,427,399
$ 5,373,580 5,309,478 $ 6,876,033 $ - $ 19,007,355 $
Interfund
Eliminations
Waste Services Enterprise Fund
Rehabiliation Total
Capital
Purchase
Rate
Stabilization
48 THIS PAGE INTENTIONALLY LEFT BLANK
49 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Charges for services $ 36,887,506 $ - $ - $ -
Other - 89,293 - -
Total Operating Revenues 36,976,799 - - -
Operating Expenses:
Operations 24,108,885 224,256 349,266 -
Administration 252,022 1,634,647 995,703 256
Depreciation and amortization 1,759,857 8,223,447 452,492 472,260 Total Operating Expenses 33,966,979 2,236,135 1,797,461 472,516 Operating Income (Loss) 3,009,820 (2,236,135) (1,797,461) (472,516) Nonoperating Revenues (Expenses):
Subventions and grants 2,808 - - -
Interest and rents revenue 185,203 40,150 (1,430) 251
Interest and fiscal charges (expense) (1,431,438) - - - Increase (decrease) in SPWA reserves - - - -
Gain (loss) on disposal of capital assets (14,661) - - - Total Nonoperating
Revenues (Expenses) 28,297 (1,246,235) (1,430) 251
Income (Loss) Before Transfers 3,038,117 (3,482,370) (1,798,891) (472,265) and Capital Contributions
Connection/impact fees 16,659,155 - - 107,277
Contributions from developers and other agencies 55,205,060 25,905 - 7,617 Transfers in 58,350 - 14,612,471 -
Transfers out - (19,633,853) - -
Changes in Net Position 38,609,324 13,261,040 12,813,580 (357,371) Net Position - Beginning 412,218,048 136,301,213 36,006,738 5,036,637 Net Position - Ending $ 149,562,253 450,827,372 $ 48,820,318 $ 4,679,266 $ Water Enterprise Fund
Operations Construction Rehabilitation Meter Retrofit
50 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Charges for services
Other
Total Operating Revenues
Operating Expenses:
Operations
Administration
Depreciation and amortization
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Subventions and grants
Interest and rents revenue
Interest and fiscal charges (expense)
Increase (decrease) in SPWA reserves
Gain (loss) on disposal of capital assets
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
and Capital Contributions
Connection/impact fees
Contributions from developers and other agencies
Transfers in
Transfers out
Changes in Net Position
Net Position - Beginning
Net Position - Ending
(CONTINUED)
$ - - $ $ - $ 36,887,506
- - - 89,293
- - - 36,976,799
- - - 24,682,407
- 2,027 - 2,884,655
- - - 10,908,056
- 2,027 - 38,475,118
- (2,027) - (1,498,319)
- - - 2,808
56,896 (2,029) - 279,041
- - - (1,431,438)
- - - -
- - - (14,661)
56,896 (2,029) - (1,164,250)
56,896 (4,056) - (2,662,569)
- - - 16,766,432
- - - 55,238,582
3,850,000 (18,520,821) - -
- - 18,520,821 (1,113,032)
56,896 3,845,944 - 68,229,413
- 9,675,288 - 599,237,924
$ 13,521,232 $ 56,896 $ 667,467,337 - $
Interfund
Eliminations
Water Enterprise Fund
Rate
Stabilization
Utility Shared
Services Total
51 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Charges for services
Other
Total Operating Revenues
Operating Expenses:
Operations
Administration
Depreciation and amortization
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Subventions and grants
Interest and rents revenue
Interest and fiscal charges (expense)
Increase (decrease) in SPWA reserves
Gain (loss) on disposal of capital assets
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
and Capital Contributions
Connection/impact fees
Contributions from developers and other agencies
Transfers in
Transfers out
Changes in Net Position
Net Position - Beginning
Net Position - Ending
$ - 42,788,401 $ 820,874 $ $ -
247,707 - 45,000 -
- 43,036,108 865,874 -
2,078,586 31,658,297 1,369,009 2,545
427 1,306,574 1,126,850 -
6,082,782 6,517,511 1,492,213 -
8,161,795 39,482,382 3,988,072 2,545
(8,161,795) 3,553,726 (3,122,198) (2,545)
2,258,586 248 - -
34,214 (18,191) 9,786 1,095
(5,648) (1,900) - -
(22,644,322) - - -
- (222,189) - -
(20,409,575) (189,627) 9,786 1,095
(28,571,370) 3,364,099 (3,112,412) (1,450)
17,431,213 - - -
52,669,392 41,357,827 - -
6,876,614 - 8,471,114 4,700,000
- (21,657,786) (9,876,614) -
48,405,849 23,064,140 (4,517,912) 4,698,550
325,247,822 227,304,107 99,870,560 -
$ 348,311,962 $ 275,709,956 $ 95,352,648 $ 4,698,550
Construction Rehabilitation
Regional
Rehabilitation
Wastewater Enterprise Fund
Operations
52 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Charges for services
Other
Total Operating Revenues
Operating Expenses:
Operations
Administration
Depreciation and amortization
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Subventions and grants
Interest and rents revenue
Interest and fiscal charges (expense)
Increase (decrease) in SPWA reserves
Gain (loss) on disposal of capital assets
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
and Capital Contributions
Connection/impact fees
Contributions from developers and other agencies
Transfers in
Transfers out
Changes in Net Position
Net Position - Beginning
Net Position - Ending
(CONTINUED)
Waste Services
Enterprise Fund
$ - - $ 43,609,275 $ $ 28,638,281
- - 292,707 196,957
- - 43,901,982 28,835,238
- - 35,108,437 21,750,347
- 1,538 2,435,389 2,290,852
- - 14,092,506 7,351
- 1,538 51,636,332 24,048,550
- (1,538) (7,734,350) 4,786,688
- - 2,258,834 17,660
- 2,382 29,286 5,494
- - (7,548) -
- - (22,644,322) -
- - (222,189) -
2,382 (20,585,939) - 23,154
- 844 (28,320,289) 4,809,842
- - 17,431,213 -
- - 94,027,219 -
(30,797,728) 10,750,000 - 500,000
30,797,728 - (736,672) (8,661,453)
- 10,750,844 82,401,471 (3,351,611)
- 8,423,760 660,846,249 4,799,875
$ - 19,174,604 $ 743,247,720 $ 1,448,264 $
Rate
Stabilization Operations
Interfund
Eliminations
Wastewater Enterprise Fund
Totals
53 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Charges for services
Other
Total Operating Revenues
Operating Expenses:
Operations
Administration
Depreciation and amortization
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues (Expenses):
Subventions and grants
Interest and rents revenue
Interest and fiscal charges (expense)
Increase (decrease) in SPWA reserves
Gain (loss) on disposal of capital assets
Total Nonoperating
Revenues (Expenses)
Income (Loss) Before Transfers
and Capital Contributions
Connection/impact fees
Contributions from developers and other agencies
Transfers in
Transfers out
Changes in Net Position
Net Position - Beginning
Net Position - Ending
$ - - $ - $ - $ $ 28,638,281
- - - - 196,957
- - - - 28,835,238
520,304 248,554 - - 22,519,205
4,730 115,588 - - 2,411,170
17,336 127,795 - - 152,482
542,370 491,937 - - 25,082,857
(542,370) (491,937) - - 3,752,381
- - - - 17,660
1,430 (1,111) (4,327) - 1,486
- - - - -
- - - - -
- - - - -
1,430 (1,111) (4,327) - 19,146
(540,940) (493,048) (4,327) - 3,771,527
- 893,912 - - 893,912
- - - - -
- 3,116,122 5,600,000 (9,216,122) -
- - (1,000,000) 9,216,122 (445,331)
352,972 2,623,074 4,595,673 - 4,220,108
2,750,506 4,956,506 2,280,360 - 14,787,247
$ 5,373,580 5,309,478 $ 6,876,033 $ - $ 19,007,355 $
Interfund
Eliminations
Rate
Stabilization
Waste Services Enterprise Fund
Rehabilitation
Capital
Purchase Totals
54 THIS PAGE INTENTIONALLY LEFT BLANK
55 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers $ 21,351 36,627,637 $ 6,950 $ $ 408 Cash paid to suppliers 2,583,587 (12,576,990) (1,343,662) (260) Cash paid to employees (11,230) (9,431,824) (1,336) -
Net Cash Provided (Used) by Operating Activities 14,618,823 2,593,708 (1,338,048) 148 Cash Flows from Non-Capital
Financing Activities:
Cash transfers out - (19,633,853) - -
Cash transfers in 58,350 - 14,612,471 -
Payments (receipts) on advances to (from) other funds 659,310 (385,000) (274,310) - (Increase) decrease in due from other funds 652,770 (287) (368) - Increase (decrease) in due to other funds - (384,632) (267,770) - (Increase) decrease in developer permit receivables (1,693,975) 184,172 - 21,918 Increase (decrease) in deposits - - - -
(Increase) decrease in notes and loans receivable - - - 10,942 Subventions and grants - 2,808 - -
Net Cash Provided (Used) by
Non-Capital Financing Activities (20,216,792) (323,545) 14,070,023 32,860 Cash Flows from Capital
and Related Financing Activities:
Contributions 25,905 1,084,827 - 7,617
Acquisition and construction of capital assets (15,533,483) (1,212,831) (1,146,160) - Principal paid on capital debt (2,695,000) - - -
Interest paid on capital debt (1,431,438) - - -
Proceeds from capital debt issued - - - -
Connection/impact fees 16,659,155 - 107,277
Net Cash Provided (Used) by
Capital and Related Financing Activities (128,004) (2,974,861) (1,146,160) 114,894 Cash Flows from Investing Activities:
Investment in SPWA Reserves - - - -
Interest received 250,975 40,150 19,885 1,748
Net Cash Provided (Used) by
Investing Activities 250,975 40,150 19,885 1,748
Net Increase (Decrease) in Cash
and Cash Equivalents (453,723) (5,685,823) 11,605,700 149,650 Cash and Cash Equivalents at Beginning of Year 65,586,423 37,671,973 18,636,126 1,277,869 Cash and Cash Equivalents at End of Year $ 31,986,150 $ 65,132,700 $ 30,241,826 $ 1,427,519 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ (2,236,135) 3,009,820 $ (1,797,461) $ $ (472,516) Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization 1,759,857 8,223,447 452,492 472,260 Current year adjustment to CIP - - - -
(Increase) decrease in receivables 21,351 (328,854) 6,950 408 (Increase) decrease in inventory - (32,348) - -
Increase (decrease) in accounts payable 3,059,865 456,390 - (4) Increase (decrease) in accrued liabilities (11,230) 48,226 (29) - Increase (decrease) in unearned revenue - (20,308) - -
Increase (decrease) in net pension liability - 4,594,953 - - Increase (decrease) in net OPEB liability - 31,000 - -
(Increase) decrease in deferred pension related items - (4,090,642) - - (Increase) decrease in deferred OPEB related items - 2,820,000 - - Increase (decrease) in compensated absences - (92,861) - - Total Adjustments 4,829,843 11,609,003 459,413 472,664
Net Cash Provided (Used) by
Operating Activities $ 2,593,708 14,618,823 $ (1,338,048) $ 148 $ Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities - $ - $ - $ - $ Acquisition and construction of capital assets in accounts payable - - 2,959,935 - Net amortization of premium and deferred loss - 291,555 - - Capital contributions - 54,120,233 - -
Water Enterprise Fund
Operations Construction Rehabilitation Meter Retrofit
56 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out
Cash transfers in
Payments (receipts) on advances to (from) other funds
(Increase) decrease in due from other funds
Increase (decrease) in due to other funds
(Increase) decrease in developer permit receivables
Increase (decrease) in deposits
(Increase) decrease in notes and loans receivable
Subventions and grants
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Contributions
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Proceeds from capital debt issued
Connection/impact fees
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Investment in SPWA Reserves
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization
Current year adjustment to CIP
(Increase) decrease in receivables
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in unearned revenue
Increase (decrease) in net pension liability
Increase (decrease) in net OPEB liability
(Increase) decrease in deferred pension related items
(Increase) decrease in deferred OPEB related items
Increase (decrease) in compensated absences
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities
Acquisition and construction of capital assets in accounts payable Net amortization of premium and deferred loss
Capital contributions
(CONTINUED)
$ (15,328) 3,677 $ - $ $ 36,644,695
- (2,049) - (11,339,374)
- - - (9,444,390)
(15,328) 1,628 - 15,860,931
- - 18,520,821 (1,113,032)
- 3,850,000 (18,520,821) -
- - - -
- - (652,115) -
287 - 652,115 -
- - - (1,487,885)
- - - -
- - - 10,942
- - - 2,808
287 3,850,000 - (2,587,167)
- - - 1,118,349
- - - (17,892,474)
- - - (2,695,000)
- - - (1,431,438)
- - - -
- - - 16,766,432
- - - (4,134,131)
- - - -
56,896 8,624 - 378,278
56,896 8,624 - 378,278
41,855 3,860,252 - 9,517,911
- 9,638,531 - 132,810,922
$ 41,855 13,498,783 $ - $ 142,328,833 $
$ - (2,027) $ - $ $ (1,498,319)
- - - 10,908,056
- - - -
(15,328) 3,677 - (311,796)
- - - (32,348)
- (22) - 3,516,229
- - - 36,967
- - - (20,308)
- - - 4,594,953
- - - 31,000
- - - (4,090,642)
- - - 2,820,000
- - - (92,861)
(15,328) 3,655 - 17,359,250
$ (15,328) 1,628 $ - $ 15,860,931 $
$ - - $ - $ - $
- - - 2,959,935
- - - 291,555
- - - 54,120,233
Interfund
Eliminations Total
Water Enterprise Fund
Rate
Stabilization
Utility Shared
Services
57 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out
Cash transfers in
Payments (receipts) on advances to (from) other funds
(Increase) decrease in due from other funds
Increase (decrease) in due to other funds
(Increase) decrease in developer permit receivables
Increase (decrease) in deposits
(Increase) decrease in notes and loans receivable
Subventions and grants
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Contributions
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Proceeds from capital debt issued
Connection/impact fees
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Investment in SPWA Reserves
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization
Current year adjustment to CIP
(Increase) decrease in receivables
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in unearned revenue
Increase (decrease) in net pension liability
Increase (decrease) in net OPEB liability
(Increase) decrease in deferred pension related items
(Increase) decrease in deferred OPEB related items
Increase (decrease) in compensated absences
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities
Acquisition and construction of capital assets in accounts payable Net amortization of premium and deferred loss
Capital contributions
$ (179,498) 44,528,884 $ 1,171,271 $ $ -
(2,549,345) (20,227,122) (3,197,436) (2,545)
5,648 (9,280,272) (32,970) -
(2,723,195) 15,021,490 (2,059,135) (2,545)
- (21,646,545) (9,876,614) -
6,876,614 - 8,471,114 4,700,000
- - - -
- (770) - -
- - - 770
(1,710,844) - 117,874 -
- (1,432) - -
(4,344,362) - - -
248 2,258,586 - -
3,079,994 (21,648,499) (1,287,626) 4,700,770
52,669,392 57,630 - -
(52,669,392) (78,629) - (209,167)
- - - -
(5,648) (1,900) - -
- 4,344,362 -
17,431,213 - - -
21,769,927 (22,899) - (209,167)
(16,601,916) - - -
(22,290) 66,528 44,958 1,095
(16,624,206) 66,528 44,958 1,095
5,502,520 (6,583,380) (3,301,803) 4,490,153
814,387 23,796,505 30,478,583 -
$ 6,316,907 17,213,125 $ 27,176,780 $ 4,490,153 $
$ 3,553,726 $ (8,161,795) $ (3,122,198) $ (2,545)
6,517,511 6,082,782 1,492,213 -
- - 39,852 -
1,493,776 (179,498) 305,397 -
- (32,388) - -
(470,332) 769,000 (776,682) -
5,648 47,109 2,283 -
- - (1,000) -
1,851,824 - - -
- (2,079,000) - -
1,558,927 - - -
1,500,000 - - -
- (157,995) - -
5,438,600 11,467,764 1,063,063 -
$ (2,723,195) 15,021,490 $ (2,059,135) $ (2,545) $
$ - (11,241) $ - $ - $
- - - 13,692
- - - -
- - 41,300,197 -
Operations Construction Rehabilitation
Regional
Rehabilitation
Wastewater Enterprise Fund
58 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out
Cash transfers in
Payments (receipts) on advances to (from) other funds
(Increase) decrease in due from other funds
Increase (decrease) in due to other funds
(Increase) decrease in developer permit receivables
Increase (decrease) in deposits
(Increase) decrease in notes and loans receivable
Subventions and grants
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Contributions
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Proceeds from capital debt issued
Connection/impact fees
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Investment in SPWA Reserves
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization
Current year adjustment to CIP
(Increase) decrease in receivables
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in unearned revenue
Increase (decrease) in net pension liability
Increase (decrease) in net OPEB liability
(Increase) decrease in deferred pension related items
(Increase) decrease in deferred OPEB related items
Increase (decrease) in compensated absences
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities
Acquisition and construction of capital assets in accounts payable Net amortization of premium and deferred loss
Capital contributions
(CONTINUED)
Waste Services
Enterprise
$ - 3,204 $ 45,523,861 $ $ 28,398,502
- (1,557) (25,978,005) (21,305,990)
- - (9,307,594) (4,302,342)
- 1,647 10,238,262 2,790,170
30,797,728 - (725,431) (8,661,453)
(30,797,728) 10,750,000 - 500,000
- - - -
770 - - -
(770) - - -
- - (1,592,970) -
- - (1,432) (161)
- - (4,344,362) -
- - 2,258,834 17,660
- 10,750,000 (4,405,361) (8,143,954)
- - 52,727,022 -
- - (52,957,188) -
- - - -
- - (7,548) -
- - 4,344,362 -
- - 17,431,213 -
- - 21,537,861 -
- - (16,601,916) -
- 12,287 102,578 35,627
- 12,287 (16,499,338) 35,627
- 10,763,934 10,871,424 (5,318,157)
- 8,398,503 63,487,978 25,126,233
$ - 19,162,437 $ 74,359,402 $ 19,808,076 $
$ - (1,538) $ (7,734,350) $ $ 4,786,688
- 14,092,506 - 7,351
- - 39,852 22,484
- 3,204 1,622,879 (436,736)
- - (32,388) (46,731)
- (19) (478,033) (453,971)
- - 55,040 46,137
- - (1,000) -
- - 1,851,824 277,617
- - (2,079,000) (1,122,000)
- - 1,558,927 1,736,444
- - 1,500,000 (2,050,000)
- - (157,995) 22,887
- 3,185 17,972,612 (1,996,518)
$ - 1,647 $ 10,238,262 $ 2,790,170 $
$ - - $ (11,241) $ - $
- - 13,692 -
- - - -
- - 41,300,197 -
Total Operations
Interfund
Eliminations
Rate
Stabilization
Wastewater Enterprise Fund
59 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers
Cash paid to suppliers
Cash paid to employees
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:
Cash transfers out
Cash transfers in
Payments (receipts) on advances to (from) other funds
(Increase) decrease in due from other funds
Increase (decrease) in due to other funds
(Increase) decrease in developer permit receivables
Increase (decrease) in deposits
(Increase) decrease in notes and loans receivable
Subventions and grants
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:
Contributions
Acquisition and construction of capital assets
Principal paid on capital debt
Interest paid on capital debt
Proceeds from capital debt issued
Connection/impact fees
Net Cash Provided (Used) by
Capital and Related Financing Activities
Cash Flows from Investing Activities:
Investment in SPWA Reserves
Interest received
Net Cash Provided (Used) by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization
Current year adjustment to CIP
(Increase) decrease in receivables
(Increase) decrease in inventory
Increase (decrease) in accounts payable
Increase (decrease) in accrued liabilities
Increase (decrease) in unearned revenue
Increase (decrease) in net pension liability
Increase (decrease) in net OPEB liability
(Increase) decrease in deferred pension related items
(Increase) decrease in deferred OPEB related items
Increase (decrease) in compensated absences
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities
Acquisition and construction of capital assets in accounts payable Net amortization of premium and deferred loss
Capital contributions
Totals
$ 1,775 $ 3,122 $ 867 $ - $ 28,404,266
(356,442) (555,743) (5) - (22,218,180)
(8,263) - - - (4,310,605)
(361,583) (553,968) 862 - 1,875,481
- - (1,000,000) 9,216,122 (445,331)
3,116,122 - 5,600,000 (9,216,122) -
- - - - -
- - - - -
- - - - -
- 129,970 - - 129,970
- - - - (161)
- - - - -
- - - - 17,660
3,116,122 129,970 4,600,000 - (297,862)
- - - - -
(759,275) - - - (759,275)
- - - - -
- - - - -
- - - - -
- 893,912 - - 893,912
(759,275) 893,912 - - 134,637
- - - - -
(1,111) 6,993 (2,390) - 39,119
(1,111) 6,993 (2,390) - 39,119
1,994,153 476,907 4,598,472 - 1,751,375
2,168,487 4,631,203 2,271,846 - 34,197,769
$ 5,108,110 $ 4,162,640 $ 6,870,318 $ 35,949,144 - $
$ (491,937) (542,370) $ - $ - $ $ 3,752,381
17,336 127,795 - - 152,482
- - - - 22,484
3,122 1,775 867 - (430,972)
- - - - (46,731)
(531) (30,709) (5) - (485,216)
(32) - - - 46,105
- - - - -
- - - - 277,617
- - - - (1,122,000)
- - - - 1,736,444
- - - - (2,050,000)
- - - - 22,887
130,354 (11,598) 862 - (1,876,900)
$ (361,583) (553,968) $ 862 $ - $ 1,875,481 $
$ - - $ - $ - $ - $
- - - - -
- - - - -
- - - - -
Capital
Purchase Rehabilitation
Interfund
Eliminations
Rate
Stabilization
Waste Services Enterprise Fund
60 Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
Public Utilities Commission
Environmental Utilities Department
City of Roseville, California
We have audited, in accordance with the 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, the financial statements of Environmental Utilities Enterprise Funds (Funds) of the City of Roseville, California, (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Funds’ basic financial statements, and have issued our report thereon dated May 25, 2022.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Funds’ internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances 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 Funds’ internal control. Accordingly, we do not express an opinion on the effectiveness of the Funds’ internal control.
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 entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify one deficiency in internal control, described in the accompanying schedule of findings and questioned costs, that we consider to be a significant deficiency: (2021-001)
Public Utilities Commission
Environmental Utilities Department
City of Roseville, California
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Funds’ financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Management’s Response to Findings
Management’s response to the findings identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Department’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Department’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
May 25, 2022
62 Public Utilities Commission
Environmental Utilities Department
City of Roseville, California
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Bank Reconciliations – Significant deficiency
Reference Number: 2021-001
Condition:
Bank statements in some instances were accumulated for several months before they were reconciled to the appropriate general ledger controls.
Criteria:
Bank statements are expected to be reconciled to the general ledger on a monthly basis.
Cause of Condition:
The employee responsible for reconciling the bank statements left the City during fiscal year 2021. As a result, a new employee was trained to perform the bank reconciliations, which resulted in a delay in the reconciliation of bank statements to the general ledger.
Effect or Potential Effect of Condition:
Not reconciling the accounts on a monthly basis means that errors or other problems might not be recognized and resolved on a timely basis. Also, it is generally easier and less time-consuming to reconcile accounts while transactions are fresh in mind.
Recommendation:
We recommend that all bank accounts be reconciled each month prior to preparation of the annual financial statements.
Management’s Response and Corrective Action:
The delay in bank reconciliation was an issue due to the timing of the retirement of a key employee within the finance department. Bank reconciliations are now being performed timely. 63 THIS PAGE INTENTIONALLY LEFT BLANK
64 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
JUNE 30, 2021 ANNUAL FINANCIAL REPORT
CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
ANNUAL FINANCIAL REPORT
JUNE 30, 2021
TABLE OF CONTENTS
Page
Independent Auditors’ Report ................................................................................................................ 1 Financial Statements
Statement of Fiduciary Net Position ................................................................................................ 4 Statement of Changes in Fiduciary Net Position ............................................................................ 5 Notes to Financial Statements ........................................................................................................ 6 Required Supplementary Information
Schedule of Changes in Net OPEB Liability and Related Ratios ................................................. 13 Schedule of Employer Contributions ............................................................................................. 14 Schedule of Investment Returns ................................................................................................... 15
Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Roseville, California
Report on the Financial Statements
Opinions
We have audited the accompanying statement of fiduciary net position of the City of Roseville Other Post-Employment Benefit Trust (OPEB Trust), a retirement trust fund of the City of Roseville, California, (the City) as of and for the year ended June 30, 2021, and the related statement of changes in fiduciary net position for the year then ended, and the related notes to the financial statements, which collectively comprise the OPEB Trust’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the OPEB Trust of the City, as of June 30, 2021, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the OPEB Trust and do not purport to, and do not, present fairly the financial positions of the City as of June 30, 2021, and the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and OPEB Trust and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the OPEB Trust’s ability to continue as a going concern for twelve months beyond the date of the financial statements.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the OPEB Trust’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Other Reporting Responsibilities
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the schedule of changes in net OPEB liability and related ratios, the schedule of employer contributions, and the schedule of investment returns be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
2 To the Honorable Mayor and Members of the City Council City of Roseville, California
Management has omitted the management discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 15, 2022 on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.
Sacramento, California
March 15, 2022
3 CITY OF ROSEVILLE OTHER POST-EMPLOYMENT BENEFIT TRUST
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2021
Assets:
Cash held with City investment pool 644,119 $
Investments:
Equity funds 96,021,844
Fixed income security funds 41,892,086
Real estate investment partnership 4,520,608
Total Assets 143,078,657
Liabilities:
Accounts payable 1,532
Total Liabilities 1,532
Net Position:
Net Position restricted for postemployment benefits other than pensions 143,077,125 Total Net Position $ 143,077,125
See Notes to Financial Statements.
4 CITY OF ROSEVILLE OTHER POST-EMPLOYMENT BENEFIT TRUST
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
YEAR ENDED JUNE 30, 2021
Additions:
Employer contributions 13,124,359 $
Investment income 28,429,784
Total Additions 41,554,143
Deductions:
Retiree health plan benefit payments 8,099,464
Contract services 58,764
Total Deductions 8,158,228
Net increase in fiduciary net position 33,395,915
Net position restricted for postemployement benefits other than pensions Beginning of the Year 109,681,210
End of the Year $ 143,077,125
See Notes to Financial Statements.
5 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies
Plan Description
The City of Roseville, California, (City) sponsors and administers a defined benefit other post-employment benefit plan (Plan) for benefits other than pension. The Plan is a single-employer system and an integral part of the City. The accompanying financial statements are included as an other post-employment benefits trust fund in the basic financial statements of the City.
Basis of Accounting
The Plan’s financial statements are prepared using the accrual basis of accounting. Contributions are recognized when they become due. Trust maintenance and professional service fees are recognized when they are incurred.
Fair Value Measurement and Application
Fair value measurements are categorized within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described as follows:
Level 1 – Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets that the Trust has the ability to access.
Level 2 – Inputs to the valuation methodology include:
Quoted prices for similar assets or liabilities in active markets; Quoted prices for identical or similar assets or liabilities in inactive markets; Inputs other than quoted prices that are observable for the asset or liability; and Inputs that are derived principally from or corroborated by observable market data by correlation or other means.
Level 3 – Inputs to the valuation methodology are unobservable and significant to the fair value measurement. Unobservable inputs reflect the Trust’s own assumptions about the inputs market participants would use in pricing the asset or liability (including assumptions about risk).
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Actual results could differ from those estimates. 6 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Plan Description
The City provides medical benefits to substantially all retirees covered by the Plan. Authority to establish and amend the benefit terms with the Plan is granted to the City Council.
Plan Membership
Plan membership at June 30, 2021 consisted of the following:
Inactive plan members currently receiving benefits 826
Inactive plan members entitled to benefit payments 63
Active Members 1,343
Total 2,232
Contributions
City Council has the authority to establish and amend contribution requirements. City Council establishes contributions based on actuarially determined amounts. For the year ended June 30, 2021 contributions to the Plan were $13,124,359.
Benefits Provided
Benefits are provided pursuant to agreements with individual labor units, documented through memorandums of understanding and resolved by City Council. A summary of eligibility and benefits offered are shown on the following page:
7 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Plan Description (Continued)
Eligibility: Retire directly from the City under CalPERS (age 50(a) and 5 years of CalPERS service or disability retirement) Benefit:
City paid premium, subject to the following caps: Management/Confidential 2021 Roseville Police Association
Management/Confidential $ Roseville Firefighters Association 1,347 Roseville Police Association International Brotherhood of Electrical Workers 1,347 Roseville Firefighters Association 1,347
International Brotherhood of Electrical Workers Stationary Engineers Local 39 1,347 Roseville Police Officers Association
City paid premium, subject to the following caps:
2021 Subject to vesting schedule
Stationary Engineers Local 39 $ 1,347
Roseville Police Officers Association Less than 10 years 1,347 (b) 10 years
11 years
12 years
13 years
14 years
Payroll % 15 years
1 1% 16 years
2 2% 17 years
3 3% 18 years
4 4% 19 years
5+ 5% 20+ years
Five years City service required
Stationary Engineers Local 39 100% vested if disabled
Management/Confidential Must retire from City to receive City health International Brotherhood of Electrical Workers Savings account contributions Roseville Police Officers Association
Roseville Police Association
PEMHCA Minimum PEMHCA Minimum
Roseville Health Savings Account: Roseville Health Savings Account:
Employee contribute percent of payroll to health savings account Employee contribute percent of payroll to health savings account Payroll % Payroll %
11% 11%
22% 22%
33% 33%
44% 44%
5+ 5% 5+ 5%
Non-Represented: Eligible for PEMHCA
Dental Vision and Life: None
Surviving Spouse Contribution: Retiree medical benefit continues to surviving spouse if retire elects CalPERS survivor annuity. (a) Age 52 for Miscellaneous PEPRA employees.
(b) City must pay at least the PEMHCA minimum.
(c) Eligible for PEMHCA minimum only.
Tier 1 Tier 2
Hired prior to January 1, 2004 Hired on or after January 1, 2004 Hired on or after January 1, 2005
Group
Hired on or after January 1, 2005
Group
Tier 3 50%
0%
CalPERS Service Percent of CAP
100%
95%
90%
85%
75%
70%
55%
Tier 4 RFF
Hired on or after January 1, 2004
Years of City Service
City contribution of $100/month after 5 years City Service. 10 years of City Service required
Hired after January 1, 2012 and before August 15, 2015
$720/month - subject to Tier 2 vesting schedule based on City Service Employees contribute to percent of payroll to PFM trust starting 2012:
Years of City Service
Tier 3 Non-RFF
Hired on or after January 1, 2014(c)
Hired on or after October 1, 2013(c)
Years of City Service
City contribution of $100/month after 5 years City Service. 10 years of City Service required
80%
65%
60%
The City of Roseville Other Post-Employment Benefit Plan reports the assets and activities of all benefit tiers in a trust fund. All assets accumulated for the payment of benefits may be used to pay benefits of any of the plan members or beneficiaries.
8 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Investments
Investment Policy
The Plan's policy regarding the allocation of invested assets is established and may be amended by the City Council by a majority vote of its members. It is the policy of the City Council to pursue an investment strategy that reduces risk through the prudent diversification of the portfolio across a broad selection of distinct asset classes. The Plan's investment policy aims to achieve long-term growth of trust assets. The following was the adopted asset allocation policy as of June 30, 2021:
Target
Equities 60%
Fixed Income 40%
100%
Concentrations
The following investments were greater than 5% of the pool:
Fair Value %
PFM Multi-Manager Fixed Income Fund $ 41,892,086 29.38% PFM Multi-Manager Domestic Equity Fund 57,368,532 40.24% PFM Multi-Manager International Equity Fund 30,824,220 21.62% Investment Type
Money-weighted rate of return
For the year ended June 30, 2021, the annual money-weighted rate of return on OPEB plan investments, net of OPEB plan investment expense, was 5.75%. The money-weighted rate of return expresses investment performance, net of investment expense, adjusted for the changing amounts actually invested.
Fair Value Measurements
The Trust has the following recurring fair value measurements as of June 30, 2021:
Balance at Level
Cash held with City investment pool 644,119 $ Uncategorized Mutual Funds - Equity 96,021,844 2
Mutual Funds - Fixed Income 41,892,086 2
Real Estate Investment Partnership 4,520,608 3
Total Investments by Fair Value Level 143,078,657 $
Investment Type
The Money Market Funds are based on cost as the amounts are due within 90 days and are not traded on the market.
9 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 4: Net OPEB Liability of the City
The components of the net OPEB liability of the City measured as of June 30, 2021 are shown below. The total OPEB liability is based on an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2021.
Total OPEB Liability $ 242,704,968
Plan Fiduciary Net Position 143,077,125
City's Net OPEB Liability $ 99,627,843
Plan fiduciary net position as a percentage of the total OPEB liability 58.95% Actuarial assumptions
The total OPEB liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2021, using the following actuarial assumptions, applied to all periods included in the measurement.
Inflation 2.75%
Payroll increase 3.00%
Investment rate of return 6.00%
Healthcare cost trend 7.5% for 2020 for Non-Medicare, decreasing to 4.0% in 2076;
6.5% for 2020 for Medicare, decreasing to 4.0% in 2076
Mortality, withdrawal and disability rates for service retirements and beneficiaries were based on CalPERS 1997 - 2015 Mortality Table projected fully generational with Scale MP-2019 modified to converge to ultimate improvement rates in 2022.
Long-term expected rate of return
The 6.00% long-term expected rate of return was derived based on the inflation assumption of 2.75% and long- term asset allocation of 39% domestic equities, 21% international equity, and 40% fixed income. The geometric real rates of return for each major asset class included in the Plan’s target asset allocation as of June 30, 2021 are summarized in the following table:
Expected
Real Rate of
Return
Mutual Funds-Equality 4.65%
Fixed Income 0.78%
International Equity 4.65%
Asset Class Component
Discount rate
The discount rate was set equal to the long-term expected rate of return. The long-term expected rate of return of 6.00% was used since current assets, future City contributions, and future member contributions are projected to be sufficient to cover all future benefit payments and expenses. 10 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 4: Net OPEB Liability of the City (Continued)
Sensitivity of the net OPEB liability to changes in the discount rate The following presents the net OPEB liability of the City, calculated using the discount rate of 6.00%, as well as what the City’s net OPEB liability would be if it were calculated using a discount rate that is 1 percentage-point lower (5.00%) or 1 percentage-point higher (7.00%) than the current rate:
1% Decrease
(5.00%)
Current
Discount Rate
(6.00%)
1% Increase
(7.00%)
City's Net OPEB Liability 135,097,316 $ $ 99,627,843 $ 70,894,437 Sensitivity of the net OPEB liability to changes in the healthcare cost trend rate The following presents the net OPEB liability of the City, calculated using the healthcare cost trend rate of
7.5% with annual decreases from prior year decreasing to 4%, as well as what the City’s net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1 percentage point lower (6.5% with annual decreases from prior year decreasing to 3%) or 1 percentage point higher (8.5% with annual decreases from prior year decreasing to 5%):
1% Decrease
(6.5% decreasing
to 3%)
Current Healthcare
Cost Trend Rate
(7.5% decreasing
to 4%)
1% Increase
(8.5% decreasing
to 5%)
City's Net OPEB Liability 72,770,355 $ 99,627,843 $ 126,159,118 $ 11 5(48,5('6833/(0(17$5<,1)250$7,21
12 CITY OF ROSEVILLE
SCHEDULE OF CHANGES IN THE CITY’S NET OPEB LIABILITY AND RELATED RATIOS LAST TEN YEARS**
2017 2018 2019 2020 2021
Measurement Date June 30, 2018 June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2020 Total OPEB Liability
Service cost $ 6,665,000 6,814,000 $ 6,021,000 $ 5,701,000 $ 5,414,588 $ Interest on the total OPEB liability 14,435,000 15,256,000 14,291,000 14,961,000 14,125,117 Differences between expected and actual experiences (29,958,000) - (17,999,000) - - Changes in assumptions 11,123,000 - - (5,591,000) 7,744,727 Benefit payments, including refunds of employee contributions (8,475,000) (8,449,000) (8,550,000) (9,988,000) (10,333,464) Net change in total OPEB liability 12,774,000 (5,363,000) 11,762,000 (12,916,000) 16,950,968 Total OPEB liability - beginning 219,497,000 232,271,000 226,908,000 238,670,000 225,754,000 Total OPEB liability - ending (a) 232,271,000 226,908,000 238,670,000 225,754,000 242,704,968 Plan Fiduciary Net Position
Contributions - employer 12,129,300 14,213,477 15,342,178 16,425,867 15,353,152 Miscellaneous revenue - - 69,429 - -
Net investment income 6,832,238 5,902,312 7,122,750 5,318,871 28,457,424 Benefit payments (6,886,960) (8,449,000) (8,550,000) (9,988,000) (10,333,464) Administrative expenses (183,025) (210,775) (144,591) (34,934) (81,197) Net change in plan fiduciary net position 11,891,553 11,456,014 13,839,766 11,721,804 33,395,915 Plan fiduciary net position - beginning 60,772,073 72,663,626 84,119,640 97,959,406 109,681,210 Plan fiduciary net position - ending (b) 72,663,626 84,119,640 97,959,406 109,681,210 143,077,125 Net OPEB Liability/(Assets) - ending (a) - (b) $ 159,607,374 $ 142,788,360 $ 140,710,594 $ 116,072,790 $ 99,627,843 Plan fiduciary net position as a percentage of the total OPEB liability 31.28% 37.07% 41.04% 48.58% 58.95% Covered-employee payroll $ 106,770,729 101,578,000 $ 108,508,739 $ 107,995,767 $ 115,547,480 $ Net OPEB liability as a percentage of covered-employee payroll 157.13% 133.73% 129.68% 107.48% 86.22% Notes to Schedule:
** Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2017 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
Changes in assumptions: In 2018, both the long-term rate of return and discount rate were reduced from 6.50% to 6.25%.Also, inflation was reduced from 3.0% to 2.75%. Payroll increase was reduced from 3.25% to 3.0%. The healthcare cost trend rates was revised from 7.0% until 2021 for all plans to 7.5% for 2019, decreasing to 4.0% in 2076 for non-Medicare and 6.5% for 2019, decreasing to 4.0% in 2076 for Medicare. In 2021, both the long-term rate of return and discount rate were reduced from 6.25% to 6.00%. 13 CITY OF ROSEVILLE
SCHEDULE OF EMPLOYER CONTRIBUTIONS
LAST TEN YEARS**
2017 2018 2019 2020 2021
Valuation Date June 30, 2015 June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 $ 15,132,000 16,740,000 $ 15,342,000 $ 13,739,000 $ 14,026,000 $ (14,213,000) (12,129,300) (15,226,000) (16,485,000) (15,353,152) $ 919,000 4,610,700 $ 116,000 $ (2,746,000) $ (1,327,152) $ $ 106,770,729 101,578,000 $ 108,508,739 $ 107,995,767 $ 115,547,480 $
11.94% 13.31% 14.03% 15.26% 13.29%
Notes to Schedule:
Methods and assumptions used to determine contributions:
Most Recent Valuation Date June 30, 2019
Actuarial Cost Method Entry Age Normal, level percent of payroll Amortization Method Level percent of pay
Asset Valuation Method Investment gains and losses spread over 5 year rolling period Inflation 3.00% 2.75% 2.75% 2.75% 2.75%
Salary Increase 3.25% CPI plus
merit increases
3.00% CPI plus
merit increases
3.00% CPI plus
merit increases
3.00% CPI plus
merit increases
3.00% CPI plus
merit increases
Investment rate of return 6.50% 6.25% 6.25% 6.25% 6.00% Tiers CalPERS Hire Age
Estimated
Retirement Age
Retirement age Misc. 32.9 57.9
Police 25.7 54.0
Fire 26.7 55.6
Misc. 36.6 60.9
Police 27.1 56.8
Fire 27.0 57.6
Mortality CalPERS 1997-2015 Mortality Tables with Scale MP-2019 ** Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2017 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2021 were from the June 30, 2019 actuarial valuation.
Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll Actuarially Determined Contribution
Contribution in Relation to the Actuarially Determined Contributions 14 CITY OF ROSEVILLE
SCHEDULE OF INVESTMENT RETURNS
LAST TEN YEARS**
2017 2018 2019 2020 2021
2.05% 8.07% 6.93% 5.75% 25.81%
Notes to Schedule:
Fiscal year 2017 was the first year of implementation, therfore only five years are shown.
Annual money weighted rate of return, net investment expense 15 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
(A COMPONENT UNIT OF THE CITY OF ROSEVILLE, CALIFORNIA) JUNE 30, 2021 BASIC FINANCIAL STATEMENTS
ROSEVILLE NATURAL GAS FINANCING AUTHORITY
(A COMPONENT UNIT OF THE CITY OF ROSEVILLE, CALIFORNIA)
BASIC FINANCIAL STATEMENTS
JUNE 30, 2021
TABLE OF CONTENTS
Page
Independent Auditor’s Report ....................................................................................................................... 1 Basic Financial Statements
Statement of Net Position ....................................................................................................................... 4 Statement of Revenues, Expenses and Changes in Net Position ........................................................ 5 Statement of Cash Flows ....................................................................................................................... 6 Notes to Financial Statements ...................................................................................................................... 7 Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ......................................................... 17 Schedule of Findings and Questioned Costs ............................................................................................. 19
Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT
To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the Roseville Natural Gas Financing Authority (Authority), a component unit of the City of Roseville, California, (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Authority, as of June 30, 2021, and the changes in financial position and, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the Roseville Natural Gas Financing Authority Fund of the City and do no purport to, and do not, present fairly the financial position of the City, as of June 30, 2021, and the changes in its financial position and where applicable, its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Our opinion is not modified with respect to this matter.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Authority and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audits. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for twelve months beyond the date of the financial statements.
To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with the GAAS and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS and Government Auditing Standards, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority’s internal control. Accordingly, no such opinion is expressed. Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Authority’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Other Reporting Responsibilities
Required Supplementary Information
Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. Our opinion on the basic financial statements is not affected by this missing information. 2 To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated March 15, 2022 on our consideration of the Authority’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control over financial reporting and compliance.
Sacramento, California
March 15, 2022
3 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF NET POSITION
JUNE 30, 2021
Assets:
Current:
Restricted cash and investments with fiscal agents $ 8,949,953 Accounts receivable 28
Total Current Assets 8,949,981
Noncurrent:
Prepaid purchased gas 102,898,775
Derivative instruments - fair value 80,477,824
Total Noncurrent Assets 183,376,599
Total Assets 192,326,580
Liabilities:
Current:
Accounts payable 170
Accrued interest payable 1,824,188
Deposits payable 4,691,755
Due to City funds 44,226
Revenue bonds - current 11,920,000
Total Current Liabilities 18,480,339
Noncurrent:
Revenue bonds 89,785,462
Total Noncurrent Liabilities 89,785,462
Total Liabilities 108,265,801
Deferred Inflows of Resources:
Accumulated increase in fair value of hedging derivatives 80,477,824 Total Deferred Inflows of Resources 80,477,824
Net Position:
Restricted for debt service 8,949,953
Unrestricted (5,366,998)
Total Net Position $ 3,582,955
See Notes to Financial Statements.
4 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2021
Operating Revenues:
Gas supply revenue $ 14,568,504
Total Operating Revenues 14,568,504
Operating Expenses:
Natural gas purchases 18,133,391
Administration 9,190
Total Operating Expenses 18,142,581
Operating Loss (3,574,077)
Nonoperating Revenues (Expenses):
Interest revenue 7,844,889
Interest, fiscal charges (expense), and amortization (4,506,920) Total Nonoperating
Revenues (Expenses) 3,337,969
Changes in Net Position (236,108)
Total Net Position - Beginning 3,819,063
Total Net Position - Ending $ 3,582,955
See Notes to Financial Statements.
5 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:
Cash received from customers $ 14,618,627
Cash paid to suppliers (5,639,527)
Net Cash Provided by Operating Activities 8,979,100
Cash Flows from Non-Capital
Financing Activities:
Transfers from City for short-term borrowings (23,505)
Principal paid on noncapital debt (11,385,000)
Interest paid on noncapital debt (5,456,298)
Net Cash Used by
Non-Capital Financing Activities (16,864,803)
Cash Flows from Investing Activities:
Maturity of investments 40,814
Interest and dividends 7,844,889
Net Cash Provided by
Investing Activities 7,885,703
Net Decrease in Cash
and Cash Equivalents -
Cash and Cash Equivalents at Beginning of Year -
Cash and Cash Equivalents at End of Year $ -
Reconciliation of Operating Loss to Net Cash
Provided by Operating Activities:
Operating loss $ (3,574,077)
Adjustments to Reconcile Operating Loss
Net Cash Provided by Operating Activities:
(Increase) decrease in receivables (57)
(Increase) decrease in prepaid expense 12,503,066
Increase (decrease) in accounts payable (12)
Increase (decrease) in deposits payable 50,180
Total Adjustments 12,553,177
Net Cash Provided by
Operating Activities $ 8,979,100
Non-Cash Investing and Financing Activities:
Change in the fair value of derivatives $ (12,959,349)
Amortization of bond premium $ 735,910
See Notes to Financial Statements.
6 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies
a. Organization and Purpose
The Roseville Natural Gas Financing Authority (Authority) is a Joint Exercise Powers Agency created on December 6, 2006, for the purpose of acquiring, financing and supplying natural gas to the City of Roseville (City).
The members of the Authority are the City and the Successor Agency of the former City of Roseville Redevelopment Agency (Successor Agency), a fiduciary fund of the City. The City is governed by a five member City Council. City Council serves as the governing body of the Authority and officers of the Authority are employees of the City. The Authority is a blended component unit of the City as it has substantively the same governing body and a financial burden/benefit relationship exists between the City and the authority.
The Authority is an integral part of the City and, accordingly, the accompanying financial statements are included as a component unit of the basic financial statements of the City. The accounting records of the Authority are maintained by the City.
These financial statements present only the activities of the Authority and are not intended to present the financial position of the City, or the results of its operations. The financial statements of the Authority are included as an enterprise fund in the City’s financial statements. b. Measurement Focus and Basis of Accounting
The Authority's basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
The Authority is a proprietary entity and it uses an enterprise fund format to report its activities for financial statement purposes. Enterprise funds are used to account for operations that are financed and operated in a manner similar to private business enterprises, where the intent of the governing body is that the costs and expenses, including depreciation, of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges.
The accrual basis of accounting is used whereby all assets, deferred outflows/inflows of resources and liabilities of the enterprise are recorded on its Statement of Net Position, and all revenues are recognized when earned and all expenses, including depreciation, are recognized when incurred.
The Authority distinguishes operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with the Authority’s operations. The principal operating revenue of the Authority is gas supply revenue. The principal operating expense of the Authority is natural gas purchases. Non-operating revenues and expenses consist of those revenues and expenses that are related to financing and investing activities and result from non-exchange transactions or ancillary activities. The principal nonoperating revenue is interest revenue, and the principal non-operating expense is interest and fiscal charges related to the Authority’s outstanding long-term liabilities. When both restricted and unrestricted resources are available for use, it is the Authority’s policy to use restricted resources first. 7 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 1: Summary of Significant Accounting Policies (Continued) c. Cash and Cash Equivalents
Cash and investments with original maturities of three months or less are treated as cash and equivalents for the purpose of preparing the statement of cash flows. The Authority’s portion of the City’s overall cash and investment pool is treated as cash and equivalents since this amount is in substance a demand deposit.
d. Deferred Inflows of Resources
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Authority only has one item that qualifies for reporting in this category. It is the accumulated increase in the fair value of hedging derivatives. An accumulated increase in the fair value of hedging derivatives is equal to the fair value of the associated derivative instrument so long as the instrument is deemed an effective hedge.
e. Net Position
Net Position is the excess of all the Authority's assets over all its liabilities and deferred inflows of resources.
Restricted for debt service represents the portion of net position held in reserve in the event other resources of the Authority are not adequate to make required debt services payments.
Unrestricted describes the portion of net position which is not legally or contractually restricted as to use. f. Fair Value Measurement
The Authority categorizes the fair value measurements of its investments based on the hierarchy established by generally accepted accounting principles. The fair value hierarchy, which has three levels, is based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. The Authority’s forward purchase agreement with Wells Fargo Bank is measured using Level 3 inputs, which requires verification from an outside party to validate the valuation. g. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.
8 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Cash and Investments
Cash and Investment Composition
The Authority is a participant in the City-wide cash and investment pool (City Pool). The City Pool is an investment pool, is not rated and is not registered with the Securities Exchange Commission (SEC). The Assistant City Manager/Chief Financial Officer conducts City Pool oversight. Investments in the City Pool at June 30, 2021, are stated at fair value. The City Pool values participant shares on an amortized cost basis during the year and adjusts to fair value at year-end. The fair value adjustment at June 30, 2021 increased the Authority’s investment income by $7,594.
As of June 30, 2021, the Trustee was holding cash and investments totaling $8,949,953 pursuant to the terms of the Gas Revenue Bonds, Series 2007 Indenture. These cash and investments consisted of $4,333,529 invested in a Dreyfus Institutional Reserve Treasury money market fund, $590,336 invested in the California Asset Management Program (CAMP) investment pool, and $4,026,088 invested in a forward purchase agreement with Wells Fargo Bank.
The Authority is a Participant in CAMP. CAMP is an investment pool offered by the California Asset Management Trust (Trust). The Trust is a joint powers authority created by the Declaration of Trust and established under the provisions of the California Joint Exercise of Powers Act (California Government Code Sections 6500 et seq., or the "Act") for the purpose of exercising the common power of its Participants to invest certain proceeds of debt issues and surplus funds. The Pool's investments are limited to investments permitted by subdivisions (a) to (n), inclusive, of Section 53601 of the California Government Code.
The Authority reports its investments in CAMP at fair value which is the same as the value of the pool share. At June 30, 2021, the fair value approximated the Authority's cost, and these investments had an average maturity of 52 days.
Money market funds are available for withdrawal on demand and at June 30, 2021, had an average maturity of 27 days and the credit rating was AAAm as provided by Standard and Poor's investment rating system at June 30, 2021.
a. Investments Authorized by Debt Agreement
The Authority must maintain required amounts of cash and investments with a trustee under the terms of the Gas Revenue Bonds, Series 2007 Indenture. These funds are unexpended bond proceeds or are pledged as reserves to be used if the Authority fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with the Authority's ordinance, bond indentures or State statute. The table below identifies the investment types that are authorized for investments held by fiscal agents.
9 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 2: Cash and Investments (Continued)
Maximum
Maturity
Minimum
Credit Quality
U.S. Treasury Obligations 5 Years None
U.S. Agency Securities 5 Years None
Forward Delivery Agreements N/A A
Local Agency Bonds 5 Years None
Repurchase Agreements 30 Days None
Bankers' Acceptances 180 Days None
Commercial Paper 270 Days A-1
Medium-Term Notes 5 Years A
Collateralized Time Deposits 5 Years None
Negotiable Certificates of Deposit 5 Years A
Local Agency Investment Fund (LAIF) N/A None
Insured Saving Accounts N/A None
Money Market Mutual Funds N/A None
Shares in a California Common Law Trust N/A None
Interest Rate Swaps N/A None
Supranationals 5 Years AAMortgage Pass-Through Securities 5 Years AA CAMP N/A None
Authorized Investment Type
b. Fair Value Measurement
In instances where inputs used to measure fair value fall into different levels in the above fair value hierarchy, fair value measurements in their entirety are categorized based on the lowest level input that is significant to the valuation. The Authority’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability.
For the forward purchase agreement, fair value is estimated by comparing contract prices to forward market prices quoted by third party market participants or provided in relevant industry publications.
Deposits and withdrawals from CAMP investment pool are made on the basis of $1 and not fair value.
The following table summarizes the investments of the Authority for which fair values are determined on a recurring basis as of June 30, 2021:
Fair Value
Quoted Prices In
Active Markets
for Identical
Assets (Level 1)
Significant
Observable
Inputs (Level 2)
Significant
Unobservable
Inputs (Level 3)
Forward Purchase Agreement 4,026,088 $ - $ - $ 4,026,088 $ Money Market Mutual Funds 4,333,529 4,333,529 - -
8,359,617 $ 4,333,529 $ 4,026,088 - $
CAMP - uncategorized 590,336
Total Investments $ 8,949,953
Investments at Fair Value
10 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Gas Supply Acquisition and Resale
The City operates certain electrical generating plants which provide power for sale to the public and need reliable, economic supplies of natural gas to generate the necessary electricity. In pursuit of that objective the City and Successor Agency, formed the Authority for the purpose of acquiring, financing and supplying natural gas to the City. Summarized below are agreements entered into by the Authority to achieve its purpose.
a. Prepaid Purchased Gas Agreement
Pursuant to an Agreement for the Purchase and Sale of Natural Gas dated January 24, 2007, the Authority used a portion of the proceeds of its $209,350,000 of Gas Revenue Bonds, Series 2007 (the Bonds) to prepay Merrill Lynch Commodities, Inc. (Gas Supplier) for a twenty year supply of natural gas.
Commencing January 1, 2008, and continuing through December 31, 2027, the Gas Supplier is obligated to deliver daily contract quantities of natural gas on a firm basis to the designated delivery point. Daily contract quantities vary from month to month but not from year to year. This commitment totals 2,352,000 MMBtus (millions of British thermal units) per year or 47,040,000 MMBtus for the twenty year contract period. The Authority has recorded a Prepaid Natural Gas asset which is amortized as daily contract quantities are delivered.
The agreement provides for payments to be made by the Gas Supplier if it fails to deliver the daily contract quantities and may be terminated by the Authority in the event of non-performance by the Gas Supplier.
The Agreement will automatically terminate if there is a termination of the Commodity Swap (See Note 3D) which is not due to default by the Authority or if there is an event of default under the swap agreement entered into by the Gas Supplier and a third party. Upon early termination, whether due to the above or due to any other optional termination event as defined in the agreement, the Gas Supplier is required to make a termination payment to the Authority that is expected to be sufficient, together with other available funds, to redeem the Bonds. The Gas Supplier's commitments under this agreement are guaranteed by its parent company, Merrill Lynch & Co. Inc., under a guarantee agreement with the Authority. As of June 30, 2021, prepaid gas under this agreement amounted to $102,898,775. b. Funding Agreement
Under certain conditions specified in a Funding and Assignment Agreement dated January 24, 2007 between the Authority and Gas Supplier, the Gas Supplier has agreed to advance funds to the Trustee to pay debt service when due or to redeem bonds in the event of early termination. Advances are required under covered swap deficiencies and covered termination deficiencies and optional advances may also be made. Advances are repayable from by the responsible party causing the deficiency requiring an advance under this agreement. This agreement is coterminous with the Bonds. The Gas Supplier's commitment under this agreement is guaranteed by its parent company, Merrill Lynch & Co. Inc., under a guarantee agreement with the Authority. There were no advances outstanding as of June 30, 2021. c. Supply Agreement
Pursuant to a Natural Gas Supply Agreement dated February 1, 2007, the Authority has agreed to sell to the City a twenty year supply of natural gas. This Supply Agreement is coterminous with and provides for the delivery of natural gas in quantities which are matched to the Prepaid Gas Agreement, discussed above. For each MMBtu delivered (sold) to the City, the Authority will receive a variable revenue stream based on a first of the month index for the delivery location.
The Agreement terminates upon termination of the Prepaid Gas Agreement or upon the City's failure to make any required payment within two business days of the due date. 11 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 3: Gas Supply Acquisition and Resale (Continued)
d. Commodity Swap Agreement
In order to have its gas price exposure consistent with prevailing market rates, the Authority entered into a natural gas Commodity Swap Agreement with JPMorgan Chase Bank (Counterparty). For the term of deliveries under the Prepaid Gas Agreement and the Supply Agreement, the Authority will pay an index price per MMBtu to the Counterparty, and the Counterparty will pay a fixed price to the Authority. The index price paid by the Authority is expected to approximate the price paid by the City under the Supply Agreement.
The monthly quantity and term of the Commodity Swap Agreement are matched to those of the Supply Agreement.
Details of the commodity swap agreement are discussed in Note 5.
Note 4: Long-Term Debt
a. Current Year Transactions and Balances
On January 24, 2007, the Authority issued $209,350,000 of Gas Revenue Bonds, Series 2007, to finance a lump sum prepayment to a Gas Supplier (See Note 3A) in order to acquire a supply of natural gas to be delivered over a period of twenty years. The gas purchased by the Authority will be sold to the City pursuant to a Natural Gas Supply Agreement (See Note 3C) to produce revenues to be used for debt service on the Bonds.
Principal payments are due annually commencing on February 15, 2009 through 2028 and interest is payable semiannually on February 15 and August 15, commencing August 15, 2007. The current year transactions and balances related to the Bonds were as follows:
Original Issue
Amount
Balance at
June 30, 2020 Retirements
Balance at
June 30, 2021 Current Portion
Revenue Bonds
4.00%‐5.00%, due 2/15/28 $ 108,675,000 209,350,000 $ $ 11,385,000 $ 97,290,000 $ 11,920,000 Add: bond premium 15,454,116 5,151,372 735,910 4,415,462 - Total revenue bonds $ 224,804,116 $ 113,826,372 $ 12,120,910 $ 101,705,462 $ 11,920,000 2007 Gas Revenue Bonds
12 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 4: Long-Term Debt (Continued)
All revenues of the Authority are pledged for the repayment of the Bonds. The Authority's rights, title and interest in the Agreements are pledged as security for the Bonds. Annual debt service requirements for the Bonds are shown below:
Prinipal Interest Total
$ 11,920,000 $ 4,864,500 $ 16,784,500
12,520,000 4,268,500 16,788,500
13,155,000 3,642,500 16,797,500
13,865,000 2,984,750 16,849,750
14,530,000 2,291,500 16,821,500
2027-2028 31,300,000 2,366,750 33,666,750
97,290,000 $ 20,418,500 $ 117,708,500
Reconciliation of long-term debt
Add: bond premium 4,415,462
Net long-term debt $ 101,705,462
Year Ending June 30,
2026
2025
2024
2023
2022
b. Original Issue Premiums
Bond premiums are deferred and amortized over the life of the bonds using the straight-line method.
Bonds payable are reported net of the applicable bond premium.
Note 5: Derivative Instruments
a. Summary of Notional Amounts and Fair Values
The Authority enters into contracts to hedge its price exposures to natural gas, and to procure energy supplies. These contracts are evaluated pursuant to GASB Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, to determine whether they meet the definition of derivative instruments, and, if so, whether they effectively hedge the expected cash flows associated with interest rate and energy exposures.
The Authority applies hedge accounting for derivatives that are deemed effective hedges. Under hedge accounting, the increase (decrease) in the fair value of a hedge is reported as a deferred cash flow hedge on the statement of net position. For the reporting period, all of the Authority's derivatives meet the effectiveness tests.
For energy derivatives, fair values are estimated using Level 3 inputs, by comparing contract prices to forward market prices quoted by third party market participants or provided in relevant industry publications.
The following is a summary of the fair values and notional amounts of derivative instruments outstanding as of June 30, 2021.
Notional
Classification Amount Classification Amount
Effective Cash Flow Hedges
Pay fixed SWAP, Natural Gas Deferred Inflow (2,588,603) $ Deferred Inflow 10,870,353 $ 34,513,500 mmBTU Receive fixed SWAP, Natural Gas Deferred Inflow (10,370,746) Deferred Inflow 69,607,471 75,000-372,000 $ monthly mmBTU 80,477,824
2021 Change in Fair Value Fair Value, June 30, 2021
13 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 5: Derivative Instruments (Continued)
b. Objective and Terms of Hedging Derivative Instruments The objectives and terms of the Authority's hedging derivative instruments that were outstanding at June 30, 2021, are summarized in the next table. The table is aggregated by the credit ratings of the Authority's counterparties. For counterparties having multiple ratings, the rating indicating the greatest degree of risk is used. Objectives and terms of the Authority's hedging derivative instruments that were outstanding at June 30, 2021 are summarized in the table below:
Notional Amount
Effective
Date
Maturity
Date Terms Counterparty
Counteryparty
Rating
Commodity Swaps, Gas:
Prepayment 20-year
supply of Natural Gas 20,426,500 mmBtu 1/1/2008 12/31/2027 Merrill Lynch Aa3 Hedge on Cash Flows on
prepayment of 20-year
supply of Natural Gas 1/24/2007 1/24/2028 Aa2
JP Morgan
Chase Bank,
NA
Type and Objective
From 75,000 to
372,000 mmBtu
per month
Pay index minus
0.68; Receive NGI
Pay NGI PG&E
citygate price;
Receive $7.7224 per
mmBtu
c. Risks of Derivative Instruments
Credit risk – Credit risk is the risk of loss due to a counterparty defaulting on its obligations. The Authority seeks to minimize credit risk by transacting with creditworthy counterparties. Interest rate swap counterparties are evaluated at the time of transaction execution. The procedure prohibits the Authority from executing energy hedge transactions with counterparties rated lower than BBB by Standard & Poor's or Fitch rating services, or Baa2 by Moody's. Subsequent to entering into transactions, the credit ratings of one or more counterparties may deteriorate. If so, the Authority's credit risk management policies increase the amount of collateral that the counterparty must post with the Authority when the counterparty owes the Authority, thereby reducing credit risk associated with the decline in the counterparty's credit worthiness.
Termination risk – Termination risk is the risk that a derivative will terminate prior to its scheduled maturity due to a contractual event. Contractual events include bankruptcy, illegality, default, and mergers in which the successor entity does not meet credit criteria. One aspect of termination risk is that the Authority would lose the hedging benefit of a derivative that becomes subject to a termination event. Another aspect of termination risk is that, if at the time of termination, the mark-to-market value of the derivative was a liability to the Authority, the Authority could be required to pay that amount to the counterparty.
Termination risk is associated with all of the Authority's derivatives up to the fair value amounts.
Note 6: Commitments and Contingent Liabilities
The Authority is subject to litigation arising in the normal course of business. In the opinion of the Authority's attorney there is no pending litigation which is likely to have a material adverse effect on the financial position of the Authority.
14 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: New Accounting Pronouncements
Effective in Future Fiscal Years
GASB Statement No. 87 – In June 2017, GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases; enhancing the comparability of financial statements between governments; and also enhancing the relevance, reliability (representational faithfulness), and consistency of information about the leasing activities of governments. This Statement is effective for reporting periods beginning after June 15, 2021. The Authority has not determined the effect of this Statement.
GASB Statement No. 89 – In June 2018, the GASB issued Statement No. 89, Accounting for Interest Cost Incurred Before the End of a Construction Period. The objectives of this Statement are (a) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (b) to simplify accounting for certain interest costs. This Statement is effective for reporting periods beginning after December 15, 2020. The Authority has not determined the effect of this Statement.
GASB Statement No. 91 – In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations.
The objective of this Statement is to provide a single method of reporting conduit debt obligations by issues and eliminate diversity in practice. The Statement is effective for reporting periods beginning after December 15, 2021. The Authority has not determined the effect of this Statement.
GASB Statement No. 92 – In January 2020, the GASB issued Statement No. 92, Omnibus 2020. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practices issues that have been identified during implementation and application of certain GASB Statements. The Statement is effective for reporting periods beginning after June 15, 2021. The Authority has not determined the effect of this Statement.
GASB Statement No. 93 – In March 2020, the GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objective of this Statement is to address the accounting and financial reporting implications that result from the replacement of an IBOR. The Statement is effective for reporting periods beginning after June 15, 2021. The Authority has not determined the effect of this Statement.
GASB Statement No. 94 – In March 2020, the GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). The Statement is effective for reporting periods beginning after June 15, 2022. The Authority has not determined the effect of this Statement.
GASB Statement No. 96 – In May 2020, the GASB issued Statement No. 96, Subscription-based Information Technology Arrangements. The objective of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). The Statement is effective for reporting periods beginning after June 15, 2022. The Authority has not determined the effect of this Statement. 15 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
NOTES TO FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2021
Note 7: New Accounting Pronouncements (Continued)
GASB Statement No. 97– In June 2020, the GASB issued Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting For Internal Revenue Code Section 457 Deferred Compensation Plans – An Amendment of GASB Statement Nos.14 and 84 and A Supersession of GASB Statement No.32. The objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans. The Statement is effective for reporting periods beginning after June 15, 2021 for requirements that are related to the accounting and financial reporting for Section 457 plans. The remaining sections are effective immediately. The Authority has not determined the effect of this Statement.
16 Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
We have audited, in accordance with the 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, the financial statements of the Roseville Natural Gas Financing Authority (Authority), a component unit of the City of Roseville, California, (City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements, and have issued our report thereon dated March 15, 2022.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Authority’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances 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 Authority’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the Authority’s internal control.
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 entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We did identify the following deficiencies in internal control, described in the accompanying schedule of findings and questioned costs, that we consider to be significant deficiencies: 2021-001 and 2021-002.
To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Authority’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
Authority’s Response to Findings
The Authority’s response to the findings identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Authority’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Authority’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
March 15, 2022
18 To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Bank Reconciliations – Significant deficiency
Reference Number: 2021-001
Condition:
Bank statements in some instances were accumulated for several months before they were reconciled to the appropriate general ledger controls.
Criteria:
Bank statements are expected to be reconciled to the general ledger on a monthly basis.
Cause of Condition:
The employee responsible for reconciling the bank statements left the City during fiscal year 2021. As a result, a new employee was trained to perform the bank reconciliations, which resulted in a delay in the reconciliation of bank statements to the general ledger.
Effect or Potential Effect of Condition:
Not reconciling the accounts on a monthly basis means that errors or other problems might not be recognized and resolved on a timely basis. Also, it is generally easier and less time-consuming to reconcile accounts while transactions are fresh in mind.
Recommendation:
We recommend that all bank accounts be reconciled each month prior to preparation of the annual financial statements.
Management’s Response and Corrective Action:
The delay in bank reconciliation was due to the timing of the retirement of a key employee within the finance department. Bank reconciliations are now being performed timely.
Interest Payable – RNGFA – Significant deficiency
Reference Number: 2021-002
Condition:
We made certain journal entries as the result of the account analyses we performed during the audit. These journal entries were to correct the recording of accrued interest payable in the Roseville Natural Gas Financing Authority major enterprise fund.
Criteria:
Per GAAP, enterprise funds should be recorded on a full accrual basis of accounting.
Cause of Condition:
During our recalculation of the accrued interest payable balance, we noted that the City did not reverse the prior year accrued interest accrual.
Effect or Potential Effect of Condition:
As a result of the error, the interest payable and related expense account were overstated by $2,037,656. 19 To the Board of Directors
Roseville Natural Gas Financing Authority
City of Roseville, California
Recommendation:
We recommend that accrued interest payable at fiscal year-end be reviewed to ensure accuracy.
Management’s Response and Corrective Action:
The City is in the process of recruiting for all of its vacant positions and anticipates that it will be able to properly and timely reconcile all account balances prior to providing a trial balance for the audit in future years.
20 CITY OF ROSEVILLE, CALIFORNIA
JUNE 30, 2021 SINGLE AUDIT REPORT
CITY OF ROSEVILLE, CALIFORNIA
SINGLE AUDIT REPORT
JUNE 30, 2021
CITY OF ROSEVILLE, CALIFORNIA
SINGLE AUDIT REPORT
JUNE 30, 2021
TABLE OF CONTENTS
Page
Number
Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ...................................................................... 1 Independent Auditors’ Report on Compliance for Each Major Program and on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance ........................................................................................ 3 Schedule of Expenditures of Federal Awards for the
Fiscal Year Ended June 30, 2021 ........................................................................................................ 6 Notes to the Schedule of Expenditures of Federal Awards .................................................................... 8 Schedule of Findings and Questioned Costs for the
Fiscal Year Ended June 30, 2021 ........................................................................................................ 9 Summary Schedule of Prior Year Findings and Questioned Costs for the Fiscal Year Ended June 30, 2020 ...................................................................................................... 12
Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL
OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Mayor and Members of the City Council
City of Roseville, California
We have audited, in accordance with the 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, the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Roseville, California, (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated December 30, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances 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 City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
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 entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. 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. We did identify the following deficiencies in internal control, described in the accompanying schedule of findings and questioned costs, that we consider to be significant deficiencies:
2021-001, 2021-002, 2021-003.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
City’s Response to Findings
The City’s response to the findings identified in our audit was not subjected to the auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on it.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
December 30, 2021
2 Lance, Soll & Lunghard, LLP 2151 River Plaza Dr., Suite 150 Sacramento ,CA95833 Phone: 916.503.9691 INDEPENDENT AUDITORS’ REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE AND REPORT ON SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS REQUIRED BY THE UNIFORM GUIDANCE To the Honorable Mayor and Members of the City Council
City of Roseville, California
Report on Compliance for Each Major Federal Program
Opinion on Each Major Federal Program
We have audited the City of Roseville (the City), California’s compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of the City’s major federal programs for the year ended June 30, 2021. The City’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs.
In our opinion, the City, complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2021.
Basis for Opinion
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Our audit does not provide a legal determination of the City’s compliance with the compliance requirements referred to above.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules, and provisions of contracts or grant agreements applicable to the City’s government programs.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
Auditor’s Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above, whether due to fraud or error, and express an opinion on the City’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City’s compliance with the requirements of the government program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and Uniform Guidance, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the City’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the City’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control over compliance.
Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance. Given these limitations, during our audit we did not identify any deficiencies in internal control over compliance that we consider to be a material weakness, as defined above. However, material weaknesses or significant deficiencies in internal control over compliance may exist that have not been identified.
4 To the Honorable Mayor and Members of the City Council City of Roseville, California
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements. We issued our report thereon dated December 30, 2021, which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Sacramento, California
March 31, 2022 (except for our report on the Schedule of Expenditures of Federal Awards, for which the date is December 30, 2021)
5 CITY OF ROSEVILLE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Assistance Pass-Through Pass-Through Amounts Passed
Listing Grantor's Identifying Entity Identifying Federal Through to Federal Grantor/Pass-Through Grantor/Program Title Number Number Number Expenditures Subrecipients U.S. Department of Housing and Urban Development
Direct Programs
Housing Voucher Cluster
Section 8 Housing Choice Vouchers 14.871 N/A CA128 $ 6,206,584 $ - COVID-19 - Section 8 Housing Choice Vouchers - Additional CARES Funding 14.871 N/A CA128 50,844 - Subtotal Assistance Listing Number 14.871 6,257,428 -
Mainstream Vouchers 14.879 N/A CA128 263,900 -
Total Housing Voucher Cluster 6,521,328 -
CDBG - Entitlement Grants Cluster
Community Development Block Grants/Entitlement Grants 14.218 N/A B19MC060043 1,767,747 - Community Development Block Grants/Entitlement Grants 14.218 N/A Program Income 125,288 - Subtotal Assistance Listing Number 14.218 1,893,035 -
Total CDBG - Entitlement Grants Cluster 1,893,035 -
Home Investment Partnership Program 14.239 02-122-5490 N/A 16,659 Home Investment Partnership Program 14.239 02-122-5490 Current year loans issued 53,650 - Home Investment Partnership Program 14.239 02-122-5490 Program Income 497,155 - Subtotal Assistance Listing Number 14.239 567,464 -
Total Home Investment Partnership Program 567,464 -
Total Department of Housing and Urban Development 8,981,827 - U.S. Department of Justice
Direct Programs
COVID-19 - Coronavirus Emergency Supplemental Funding 16.034 N/A 2020-VD-BX-0418 27,530 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 N/A 2019-DJ-BX-0105 7,620 - Equitable Sharing Program 16.922 N/A N/A 8,209 -
Total Department of Justice 43,359 -
U.S. Department of Transportation
Direct Programs
Federal Transit Cluster
Federal Transit - Formula Grants (Urbanized Formula Program)* 20.507 N/A CA-2021-064-00 2,679,013 - Federal Transit - Formula Grants (Urbanized Formula Program)* 20.507 N/A CA-90-Y492-00 267,625 - Federal Transit - Formula Grants (Urbanized Formula Program)* 20.507 N/A Program Income 44,252 - Subtotal Assistance Listing Number 20.507 2,990,890 -
Bus and Bus Facilities Formula & Discretionary Programs (Bus Program)* 20.526 N/A CA-2021-168-00 3,320,813 - Total Federal Transit Cluster 6,311,703 -
Passed through the California Department of Transportation Highway Planning and Construction Cluster
Highway Planning and Construction - Dry Creek Greenway Comm Plan/Out 20.205 13-525-3776 CML 5182(058) 50,000 - Highway Planning and Construction - Oakridge Bridge Replacement 20.205 13-525-3776 BRLO 5182(057) 5,785,567 - Highway Planning and Construction - Bridge Preventative Maintenance Project 20.205 13-525-3776 BPMPL-5182(071) 3,628 - Highway Planning and Construction - 2017 Arterial Resurfacing 20.205 13-525-3776 STPL-5182(077) 52,563 -
20.205 13-525-3776 ATPLNI-5182(081) 6,482 -
Subtotal Assistance Listing Number 20.205 5,898,240 -
Total Highway Planning and Construction Cluster 5,898,240 - -
Transit Services Programs Cluster
Enhanced Mobility of Seniors and Individuals with Disabilities 20.513 13-525-3776 64AM18-00749 1,479 - Total Transit Services Program Cluster 1,479 -
Total Department of Transportation 12,211,422 -
U.S. Department of Treasury
COVID 19 - Coronavirus Relief Fund* 21.019 88-307-4270 N/A 3,947 - COVID 19 - Coronavirus Relief Fund* 21.019 88-307-4270 N/A 1,792,347 - Subtotal Assistance Listing Number 21.019 1,796,294 -
COVID-19 - Emergency Rental Assistance* 21.023 07-154-9588 HHS000224 921,764 - COVID-19 - Emergency Rental Assistance* 21.023 07-154-9588 HHS000224-Admin 46,208 - Total Emergency Rental Assistance 967,972 -
Total Department of Treasury 2,764,266 -
Environmental Protection Agency
Clean Water State Revolving Fund Cluster
Capitalization Grants for Clean Water State Revolving Funds* 66.458 88-307-4270 SWRCB-D1901012 2,078,586 - Total Clean Water State Revolving Fund Cluster 2,078,586 - Total Environmental Protection Agency 2,078,586 -
U.S. Department of Health and Human Services
CCDF Cluster
Child Care and Development Block Grant 93.575 88-307-4270 13609-2191 51,915 - Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 88-307-4270 15136-2191 118,549 - Total CCDF Cluster 170,464 -
Total Department of Health and Human Services 170,464 - U.S. Department of Homeland Security
Direct Programs
Assistance to Firefighters Grant 97.044 N/A EMW-2020-FG-00522 46,797 - Disaster Grants - Public Assistance (Presedentially Declared Disasters)* 97.036 88-307-4270 061-62938-00 380,906 - Homeland Security Grant Program 97.067 07-154-9588 2019-0035 41,727 - Homeland Security Grant Program 97.067 07-154-9588 2017-0083 55,000 - Subtotal Assistance Listing Number 97.067 96,727 -
Total Homeland Security Grant Program 96,727 -
Total Department of Homeland Security 524,430 -
Total Expenditures of Federal Awards $ 26,774,354 $ -
Passed through the California Department of Housing and Community Development Highway Planning and Construction - Non-Infrastructure Washington Blvd Bikeway and Pedesrian Pathways Passed through the State of California
Passed through the California State Water Resources Control Board Passed through the California Department of Education
Passed through the County of Placer
Passed through the California Governor's Office of Emergency Services Passed through the Placer County Department of Health and Human Services The notes to the schedule of expenditures of federal awards are an integral part of this schedule. 6 CITY OF ROSEVILLE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Assistance Pass-Through Pass-Through Amounts Passed
Listing Grantor's Identifying Entity Identifying Federal Through to Federal Grantor/Pass-Through Grantor/Program Title Number Number Number Expenditures Subrecipients CDBG Loan (beginning balance) 14.218 632,393
HOME - Investment Partnership Program (beginning balance) 14.239 3,391,905 Total Federal Loan Balances with a Continuing Compliance Requirement 4,024,298 TOTAL EXPENDITURES OF FEDERAL AWARDS INCLUDING LOANS $ 30,798,652 * Major Program
Note a: There were no federal awards expended in the form of noncash assistance and insurance in effect during the year.
Federal Loan Balances with a Continuing Compliance Requirement The notes to the schedule of expenditures of federal awards are an integral part of this schedule. 7 CITY OF ROSEVILLE
NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS FOR THE YEAR ENDED JUNE 30, 2021
Note 1: Basis of Presentation
The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the City of Roseville, California (City) under programs of the federal government for the year ended June 30, 2021. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the City, it is not intended to and does not present the financial position, changes in net position, or cash flows of the City.
Note 2: Summary of Significant Accounting Policies
Expenditures reported in the Schedule are reported on the modified accrual basis of accounting for the governmental funds and the accrual basis of accounting for the proprietary funds, except for subrecipient expenditures, which are recorded on the cash basis. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in the Note 3: Indirect Cost Rate
The City has not elected to use the 10-percent de minimis indirect cost rate.
Note 4: Loan Programs with Continuing Compliance Requirements The loans listed below are administered directly by the City, and balances and transactions relating to these programs are included in the City’s basic financial statements. Loans made during the fiscal year, if any, are included in the federal expenditures presented in the Schedule of Expenditures of Federal Awards. The balance of loans outstanding at June 30, 2021, consists of:
Assistance
Listing
Number Program Name
Outstanding
Balance at
June 30, 2021
14.218 CDBG - Entitlement Grants Cluster $ 666,613
14.239 HOME Investment Partnership Program 4,714,748
Total Loans Outstanding $ 5,381,361
8 CITY OF ROSEVILLE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
SECTION I - SUMMARY OF AUDITORS' RESULTS
Financial Statements
Type of auditors' report issued: Unmodified Opinion
Internal control over financial reporting:
Significant deficiencies identified? X yes none reported Material weaknesses identified? yes X no
Noncompliance material to financial
statements noted? yes X no
Federal Awards
Internal control over major programs:
Significant deficiencies identified? yes X none reported Material weaknesses identified? yes X no
Type of auditors' report issued on compliance for major programs: Unmodified Opinion Any audit findings disclosed that are required to be
reported in accordance with Title 2 U.S. Code of
Federal Regulations (CFR) Part 200,
Uniform Administrative Requirements, Cost Principles,
and Audit Requirements for Federal Awards
(Uniform Guidance)? yes X no
Identification of major programs:
CFDA Number(s) Name of Federal Program or Cluster
21.023 Emergency Rental Assistance Program
20.507/20.526 Federal Transit Cluster
21.019 Coronavirus Relief Fund
66.458 Clean Water State Revolving Fund Cluster
97.036 Disaster Grants – Public Assistance
(Presidentially Declared Disasters)
Dollar threshold used to distinguish
between type A and type B program $923,960
Auditee qualified as low-risk auditee? X yes no
9 CITY OF ROSEVILLE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
SECTION II - FINANCIAL STATEMENT FINDINGS
Year-end Close – Significant deficiency
Reference Number: 2021-001
Condition:
Significant adjusting entries were received throughout the duration of the audit to correct errors in account balances identified by LSL and/or the City.
Criteria:
The trial balance received at the beginning of audit fieldwork is expected to be reconciled and free from material errors.
Cause of Condition:
During fiscal year 2021, there were a new activities, including GASB 84 implementation, refunding bond issuance, new fee program and COVID related grant programs that required additional review and consideration. In addition, the City has had increased turnover and a vacant Accounting Supervisor position for approximately 2 years. Due to these circumstances, the City did not have enough time or resources to reconcile all account balances before the scheduled audit fieldwork.
Effect or Potential Effect of Condition:
Unreconciled account balances could result in a material misstatement in the City’s Financial Statements.
Recommendation:
We recommend the City implement controls and positions to ensure that all account balances are properly and timely reconciled prior to providing a final trial balance for the audit.
Management’s Response and Corrective Action:
The City is in the process of recruiting for all of its vacant positions and anticipates that it will be able to properly and timely reconcile all account balances prior to providing a trial balance for the audit in future years.
Bank Reconciliations – Significant deficiency
Reference Number: 2021-002
Condition:
Bank statements in some instances were accumulated for several months before they were reconciled to the appropriate general ledger controls.
Criteria:
Bank statements are expected to be reconciled to the general ledger on a monthly basis.
Cause of Condition:
The employee responsible for reconciling the bank statements left the City during fiscal year 2021. As a result, a new employee was trained to perform the bank reconciliations, which resulted in a delay in the reconciliation of bank statements to the general ledger. 10 CITY OF ROSEVILLE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
SECTION II - FINANCIAL STATEMENT FINDINGS (CONTINUED)
Effect or Potential Effect of Condition:
Not reconciling the accounts on a monthly basis means that errors or other problems might not be recognized and resolved on a timely basis. Also, it is generally easier and less time-consuming to reconcile accounts while transactions are fresh in mind.
Recommendation:
We recommend that all bank accounts be reconciled each month prior to preparation of the annual financial statements.
Management’s Response and Corrective Action:
The delay in bank reconciliation was an issue with an issue with the timing of the retirement of a key employee within the finance department. Bank reconciliations are now being performed timely.
Interest Payable – RNGFA – Significant deficiency
Reference Number: 2021-003
Condition:
We made certain journal entries as the result of the account analyses, we performed during the audit. These journal entries were to correct the recording of accrued interest payable in the Roseville Natural Gas Financing Authority major enterprise fund.
Criteria:
Per GAAP, enterprise funds should be recorded on a full accrual basis of accounting.
Cause of Condition:
During our recalculation of the accrued interest payable balance, we noted that the City did not reverse the prior year accrued interest accrual.
Effect or Potential Effect of Condition:
As a result of the error, the interest payable and related expense account were overstated by $2,037,656.
Recommendation:
We recommend that the ending balance of accrued interest payable is reviewed to ensure all necessary entries have been posted.
Management’s Response and Corrective Action:
The City is in the process of recruiting for all of its vacant positions and anticipates that it will be able to properly and timely reconcile all account balances prior to providing a trial balance for the audit in future years.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS No matters were reported.
11 Finance
311 Vernon Street
Roseville, California 95678-2649
SUMMARY SCHEDULE OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS FOR THE FISCAL YEAR ENDED JUNE 30, 2020
SECTION II - FINANCIAL STATEMENT FINDINGS
No matters were reported.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Reference Number: 2020-001
Status of Finding: The City prepared and submitted a form 50058 for annual reexamination effective 4/1/2020 which created an underpayment of $78 in HAP. The funds were sent to the owner the following week. The Housing Analyst now reviews all annual and interim reexaminations to ensure they are locked in and generating 50058s that are submitted to HUD.
Reference Number: 2020-002
Status of Finding: The City has updated the HQS Procedures to include a section that explains how to scan the HQS Inspection booklet into iDIA, the Housing Authority’s document acquisition database. 12 COUNCIL COMMUNICATION
CC #: 2131
File #: 0600-02
Title: Out-of-State Travel Request - Police Department
Contact: Mark Peinado 916-774-5021 [email protected] Meeting Date: 6/15/2022
Item #: 7.41.
RECOMMENDATION TO COUNCIL
Staff requests that City Council approve out-of-state travel for one School Resource Officer to attend the National School Safety Conference in Aurora, Colorado from July 4, 2022 to July 8, 2022.
BACKGROUND
The National Association of School Resource Officers (NASRO) will be hosting the 2022 National School Safety Conference in Aurora Colorado. This conference will have many keynote speakers along with training and breakout sessions that are directly related to Roseville Police Department's School Resource Officer (SRO) assignments. The conference will provide SRO training on behavioral threat assessment and management, juvenile mental health, social media, and legal updates.
FISCAL IMPACT
This conference is fully funded by West Park High School. West Park High School will pay for travel expenses, hotel, training cost, and provide per diem. There is no cost to the City or impact to the General Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Approval of out-of-state travel meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal C - Maintain a safe and healthy community
Respectfully Submitted,
Mark Peinado, Management Analyst
Troy Bergstrom, Police Chief
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Training Info and Itinerary
COUNCIL COMMUNICATION
CC #: 2133
File #: 0600-02
Title: Out-of-State Travel Request - Electric Utility Department Contact: Daniel Beans 916-774-5603 [email protected] Meeting Date: 6/15/2022
Item #: 7.42.
RECOMMENDATION TO COUNCIL
Recommend the City Council approve critical out-of-state travel for the Electric Utility Director's attendance of the 2022 National Association of Home Builders (NAHB) Legislative Rally in Washington, D.C. on June 15, 2022 to discuss critical transformer supply chain issues with legislators on Capitol Hill.
BACKGROUND
Roseville Electric Utility and virtually all utilities in the United States are facing unprecedented shortages and long lead times for utility transformers. Lead times are now measured in years, instead of months, and prices are up around 500% from a year ago. Roseville has not had any transformers delivered this year. Without more transformers, housing development will be completely shut down.
There have been several meetings recently with the North State Building Industry Association (BIA) and developers. On May 2nd, while in Washington, D.C. for the Cap to Cap Conference, Mayor Bernasconi and Director Beans met with the NAHB to discuss this supply chain issue, which NAHB was not aware of at the time. NAHB requested that Director Beans attend the 2022 NAHB Legislative Conference on Capitol Hill in June to speak to legislators about the devastating effect of this particular supply chain issue. Details for these legislative meetings were confirmed on May 31st.
Director Beans was scheduled to attend the APPA National Conference in Nashville from June 9-15, 2022. Due to the critical nature of the supply chain issue, it was decided that he fly to Washington, D.C. on June 15th, to attend the supply chain discussions with legislators.
The next Council meeting that Council approval could be requested for this out-of-state travel was June 15th, which is the same day as the legislative rally and supply chain meetings in Washington, D.C.
FISCAL IMPACT
Costs related to travel, airfare, lodging and per diem are estimated to be $1,000.00. Funds are available in the Electric Department’s FY2021-22 budget.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Approval of out-of-state travel meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal D: Enhance economic vitality
Goal F: Invest in well-planned infrastructure and growth Respectfully Submitted,
Daniel Beans, Electric Utility Director
_____________________________
Dominick Casey, City Manager
COUNCIL COMMUNICATION
CC #: 2111
File #: 0502-01 & 0502-07
Title: General Municipal Election - November 8, 2022
Contact: Carmen Avalos 916-774-5269 [email protected] Meeting Date: 6/15/2022
Item #: 8.1.
RECOMMENDATION TO COUNCIL
Recommend the City Council adopt:
1. Resolution No. 22-193 declaring a General Municipal Election be held on Tuesday, November 8, 2022; and requesting the Placer County Board of Supervisors consolidate the election with any other election conducted on said date; and requesting election services be provided by the Placer County Clerk to fill two City Council vacancies in Districts 2 and 4; and to submit a Transient Occupancy Tax measure to the voters of the City of Roseville; and
2. Resolution No. 22-194 submitting ballot measure text for the City of Roseville Transient Occupancy Tax (TOT) Measure to the voters at the November 8, 2022 General Municipal Election; and directing the City Attorney to prepare an Impartial Analysis; and directing the City Clerk to establish requirements for filing primary arguments and rebuttal arguments regarding the City of Roseville TOT Measure; and
3. An Ordinance, subject to voter approval, directing amending the Transient Occupancy Tax Rate by Amending Section 4.24.030 of Chapter 4.24 of Title 4 of the Roseville Municipal Code regarding Transient Occupancy Tax, be placed on the November 8, 2022 General Municipal Election Ballot.
BACKGROUND
City Councilmember Election
The City of Roseville completed its redistricting process in March 2022. The process concluded with the City boundaries being divided into five (5) separate electoral Council districts and a new district map being adopted. In 2018, the City held its first district election with three (3) Councilmembers elected at that time. In 2022, and with the adoption of the new district boundaries, the City needs to hold an election for two (2) Councilmembers in district two (2) and district four (4). Roseville Charter Section 6.01 requires municipal elections for the selection of officers and for such other purposes as the City Council may prescribe, and states such elections shall be held in the City on the date specified by the State of California. The section further states the elections shall be conducted in each even-numbered year. Said election scheduled for November 8, 2022 shall be held to vote on a proposed ballot measure being considered by the City Council (discussed further below), and to fill vacancies for the following City Councilmembers whose terms will expire.
District Two (2) Councilmember
Pauline Roccucci Term Expires November 2022
Four Year/Regular Term
District Four (4) Councilmember
Krista Bernasconi Term Expires November 2022
Four Year/Regular Term
Proposed Measure to Be Submitted to the Voters
A ballot measure is being considered by the Roseville City Council for the November 8, 2022 Election as follows:
Hotel and Lodging Tax Measure
Hotel and Lodging Tax Measure
To continue local funding that cannot be taken by the State for City of Roseville essential services such as: 911 emergency response; repairing potholes and streets; neighborhood police patrols; fire protection; addressing blight; and maintaining existing City amenities; shall the measure increasing Roseville’s existing transient occupancy tax (paid only by hotel and lodging guests) from 6% set in 1975 to 10% providing an estimated additional $3 million annually, with independent audits, until ended by voters, be adopted? YES
NO
Hotel and Lodging Tax - also known as Transient Occupancy Tax (TOT) In its FY2020-24 strategic plan, the City Council identified developing new and diverse revenue streams as a strategy to support the priority of “Remaining Fiscally Responsible in a Changing World.”
As the world continues to change, one thing that has remained the same for the past 47 years is the City’s hotel and lodging tax rate (also known as the Transient Occupancy Tax or TOT). With a focus on aligning City costs with services, ensuring those who benefit also contribute, and reviewing revenues to determine if updates are warranted, the hotel and lodging tax has been identified as an option for voter consideration in the November 2022 election.
The hotel and lodging tax or TOT is a tax placed on each night’s stay in any hotel, as more fully defined in Chapter 4.24 of the Roseville Municipal Code, or short-term lodging for 30 days or less. This is an amount that is largely paid by people travelling to our area for business, events, youth sports, etc. who use our roads, emergency services, amenities and other general City services. According to the California State Controller’s website, most U.S. cities impose this tax, including 419 California cities.
History
In Roseville, the tax rate of 6% has not been increased since 1975.
At the time, the City had 3 or 4 hotels. The City currently has 17 hotels and additional short-term rentals. Roseville also did not have the range, quality and quantity of tourism amenities nor the concentration of business activity it has in 2022, all of which create higher demand for City services our City experiences today.
Revenues collected
Hotel and lodging taxes generated in Roseville stay in Roseville and cannot be taken by the State of California. In FY2019-20, prior to the first full year of pandemic impacts, the current hotel and lodging tax rate of 6% generated $3,528,221 in revenue to the City. With the hotel and lodging industry recovery over the past year, it is anticipated that a hotel and lodging tax of 10% would generate an estimated increase of $2.7 to $3 million annually that would help to offset the cost of City services and amenities used by overnight and short-term guests.
The increase represents approximately 1% of the General Fund’s anticipated revenues.
Impact to an overnight stay
It is estimated that a hotel and lodging tax increase from 6% to 10% would increase the cost of an overnight stay by $4.76 per night. This is based on an average daily room rate of $119, as reported in Placer Valley Tourism’s 2021 Annual Report.
Comparison to other jurisdictions
Roseville has the lowest hotel and lodging tax rate in the region:
• 12%:
o Sacramento (City),
o Sacramento County,
o Citrus Heights,
o Elk Grove, and
o Rancho Cordova
• 10%:
o Lincoln, and
o North Lake Tahoe (plus an additional 1 or 2% if located in TBID) • 8%:
o Rocklin,
o Placer County,
o Folsom,
o Auburn,
o Colfax, and
o Loomis
• Compared to 6%: Roseville
Effect of change in hotel and lodging tax rate
Studies show that the amount of a hotel and lodging tax is not a significant factor in selection of a hotel and does not impact hotel revenues.
• Effect on travelers’ choice of City—Studies demonstrated that room rates, location, and amenities are more likely to determine where a traveler stays than the hotel and lodging tax rate, and that the amount of hotel and lodging tax is not a significant factor in selection of lodging in one City over another, unless the rate is disproportionately higher than neighboring cities. In Roseville, the proposed rate would be equal to or less than most neighboring cities, not higher. • Effect on hotel business—Studies show that increases in tax rates don’t have a significant effect on hotel revenues unless they’re disproportionately higher than neighboring cities. In Roseville, the proposed rate would be equal to or less than most neighboring cities, not higher.
Election Procedures
The City Clerk Department will provide election packets for Roseville residents interested in running for City Council. The nomination period begins at 8:00 a.m. on Monday, July 18, 2022.
The election packets will include nomination papers, campaign finance reporting forms, candidate statement of qualifications, and an explanatory election guide for candidates. The deadline to file election materials in order to be considered a candidate is Friday, August 12, 2022. If an incumbent does not seek re-election, an extended candidate filing period could cause the deadline be moved to August 17, 2022 at 5:00 p.m.
A candidate for City Council must be a citizen of the United States, be 18 years of age, reside in the district, and be a registered voter in the district, in which the candidate seeks election at the time nomination papers are issued.
Before accepting a campaign contribution, a candidate must file a form with the City Clerk accepting the campaign contribution limit. Candidates are limited to campaign contributions of $510.00 from any single source.
Written Arguments and Rebuttals for Measure
Pursuant to California Elections Code § 9282, for measures placed on the ballot by the legislative body, primary arguments in favor or opposition may be filed in the following order:
a. The entire City Council; or
b. A member or members of the City Council authorized by that body; or c. An individual voter who is eligible to vote on the measures, or a bona fide association of citizens, or a combination of voters and associations;
d. Primary arguments shall not exceed 300 words.
Filing Period for Primary Arguments:
• Opens July 11, 2022
• Closes July 20, 2022
• 10 day examination period follows
Pursuant to California Elections Code § 9285, rebuttal arguments to primary arguments may be filed in the following order:
a. The author or a majority of the authors of primary arguments may submit a rebuttal argument; and
b. Rebuttal arguments shall not exceed 250 words
Filing Period for Rebuttals:
• Opens July 31, 2022
• Closes August 9, 2022
• 10 day examination period follows
Placer County Clerk/Registrar of Voters Services
California Elections Code § 10002 authorizes a governing body of any City to request the Board of Supervisors of the County to permit the County Clerk/Registrar of Voters to render specified services to the City and to assist in conducting an election. Placer County is requested to render services for the administration of the election that include, but are not limited to, the following:
1. Provide copies of all district maps and additional maps the City requires; and
2. Provide one set of voter lists (district/precinct/street order) at the close of registration; and
3. Print and mail sample ballots and official ballots; and
4. Provide and deliver all precinct supplies; and
5. Provide information for publication of polls and central counting; and
6. Issue Vote-By-Mail (VBM) ballots; and
7. Publish all required election notices; and
8. Count ballots; and
9. Provide statement of vote; and
10. Verify nomination signatures.
City Clerk Services
Per Charter Section 2.13, the City Clerk Department will conduct all aspects of elections not specified above, including, but not limited to:
1. Issue and file candidate nomination papers and election mandated paperwork; and
2. Proof sample/official ballots; and
3. Collect all campaign finance forms required by the Fair Political Practices Commission and the City of Roseville; and
4. Process arguments and rebuttals; and
5. Prepare resolution canvassing votes to be adopted by the City Council.
FISCAL IMPACT
The total cost for the 2022 election and associated services is estimated to be $185,000. This amount is only an estimate as the City will pay a cost equal to the amount Placer County charges depending on the amount of items on the ballot for all state, district and jurisdictions within Placer County. The amount is dependent on the number of Roseville district candidates appearing on the ballot, any measures the City Council places on the ballot, and the number of registered voters.
Costs for the election are included in the proposed City Clerk Elections FY2022-23 budget in the General Fund. Staff estimate that a hotel and lodging tax of 10% would generate an estimated increase of $2.7 to $3 million annually that would help to offset the cost of City services and amenities used by overnight and short-term guests.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Calling a General Municipal Election meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world Respectfully Submitted,
Carmen Avalos, City Clerk
Michelle Sheidenberger, City Attorney
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution 22-193
Resolution 22-194
Ordinance 6504
RESOLUTION NO. 22-193
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE DECLARING A GENERAL MUNICIPAL ELECTION BE HELD ON TUESDAY, NOVEMBER 8, 2022,
AND REQUESTING THE PLACER COUNTY BOARD OF SUPERVISORS
CONSOLIDATE THE ELECTION WITH ANY OTHER ELECTION CONDUCTED ON SAID DATE; AND REQUESTING ELECTION SERVICES BE PROVIDED BY THE
PLACER COUNTY CLERK TO FILL TWO CITY COUNCIL VACANCIES IN CITY OF ROSEVILLE DISTRICTS 2 AND 4; AND TO SUBMIT A TRANSIENT OCCUPANCY
TAX MEASURE TO THE VOTERS OF THE CITY OF ROSEVILLE
Notice of City Officer Election and Notice to submit a Transient Occupancy Tax Measure to the voters.
WHEREAS, under the laws of the state of California relating to municipal elections and the Charter of the City of Roseville, the City Council hereby orders an election to be held in the City of Roseville on Tuesday, 8th day of November, 2022. The General Municipal Election of the qualified electors of the City of Roseville, at which election the issues to be presented to the voters shall be:
Nomination of Candidate:
1. The election shall be to fill vacancies for two (2) City Council seats for the following officers whose terms are set to expire:
District Incumbent’s Name Office Regular/Short Term
Two (2) Pauline Roccucci Councilmember Regular
Four (4) Krista Bernasconi Councilmember Regular
2. Roseville City Councilmembers are elected in the following manner:
By District – There are five (5) districts in the City of Roseville. Only voters residing in designated districts may vote for candidates residing in said district.
Only Districts 2 and 4 will have vacancies available for voting in this general municipal election occurring on November 8, 2022.
3. If by the close of candidate filing, the number of qualified candidates does not exceed the number of seats to be filled in a particular office, the City Council shall, in accordance with Elections Code Section 10229(a):
Hold the election, if either no one, or only one person has been nominated.
4. Notwithstanding the section above, item 3 shall not apply if (a) the number of nominees for another city office exceeds the number of seats to be filled, or (b) a city measure has qualified and is to be submitted to the voters at the municipal election. If either (a) or (b) occurs, all city offices will be put before the voters of the city, regardless of the number of nominees, in accordance with Elections Code Section 10229(b). A qualified city ballot measure will be presented to all qualified electors of the City of Roseville in all districts, and Elections Code Section 10229(b), therefore, applies.
5. Said City has determined the following election particulars:
The length of the Candidate Statement shall not exceed 200 words. The cost of the Candidate Statement shall be paid by the candidate. In the case of a tie vote, the election shall be determined by lot. The County Clerk is requested to provide election services. If the City requests the Placer County Elections Office to provide election services, all applicable costs will be paid for by the City.
6. The City hereby certifies that there have been no City boundary changes since our last election, but the City understands that the Placer County Public Works Mapping Division will verify our City boundary lines prior to the election.
Measure to be Submitted to Voters:
1. The following City of Roseville Transient Occupancy Tax (TOT) Measure as shown as Exhibit A attached to this report, shall be submitted to all qualified voters of the City of Roseville on November 8, 2022, along with arguments and rebuttals submitted in the timeframe prescribed by the California Elections Code:
Hotel and Lodging Tax Measure
To continue local funding that cannot be taken by the State for City of Roseville essential services such as: 911 emergency response; repairing potholes and streets; neighborhood police patrols; fire protection; addressing blight; and maintaining existing city amenities; shall the measure increasing Roseville’s existing transient occupancy tax (paid only by hotel and lodging guests) from 6% set in 1975 to 10% providing an estimated additional $3 million annually, with independent audits, until ended by voters, be adopted?
YES
NO
2. The City hereby certifies that there have been changes to internal City District boundary lines since our last election, as recently submitted to the County, and, for convenience, as shown on the map attached as Exhibit B hereto and incorporated herein by reference.
WHEREAS, pursuant to services provided by Placer County, the City of Roseville shall reimburse the County of Placer for services performed when the work is complete and upon presentation to the City of a properly approved bill; and WHEREAS, this Resolution shall be considered a Notice of Election and Specification of Election Order if applicable; and
WHEREAS, in all particulars not recited by the Resolution, said election shall be held and conducted as provided by the California Elections Code for the conduct of general municipal elections.
NOW THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that the Board of Supervisors of the County of Placer is hereby requested to:
1. Consolidate the election with any other applicable election conducted on the same day;
2. Authorize and direct the County Clerk, at City expense, to provide all necessary election services.
PASSED AND ADOPTED by the Council of the City of Roseville, on the 15th day of June, 2022, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
______________________________
KRISTA BERNASCONI, MAYOR
ATTEST:
_____________________________
CARMEN AVALOS, CITY CLERK
(Seal)
Exhibit A
HOTEL AND LODGING TAX MEASURE
Measure to be Submitted Directly to the Voters
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF ROSEVILLE AMENDING THE TRANSIENT OCCUPANCY TAX RATE BY AMENDING SECTION 4.24.030 OF CHAPTER 4.24 OF TITLE 4 OF THE ROSEVILLE MUNICIPAL CODE REGARDING
TRANSIENT OCCUPANCY TAX
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Section 4.24.030 of Chapter 4.24 of Title 4 of the Roseville Municipal Code is hereby amended to read as follows:
4.24.030 Transient occupancy tax—Amount—Where payable.
A. For privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of sixten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
B. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. 2 C. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
SECTION 2. This Ordinance relates to the levying and collecting of the City of Roseville Transient Occupancy Tax and, pursuant to California Elections Code Section 9217, shall be in full force and effect ten (10) days after the certification by the City Council of the election returns indicating passage of the Ordinance by the voters casting votes in the election. The collection of transient occupancy tax shall be in accordance with Chapter 4.24 of the Roseville Municipal Code.
SECTION 3. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The People of the City of Roseville hereby declare that they would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.
SECTION 4. The City Clerk is hereby directed to publish a synopsis of the measure in accordance with California Elections Code section 12111 at least one time not later than one week before the election in a newspaper of general circulation in the city. The City Clerk is further directed to cause this Ordinance to be published in full at least once within fourteen (14) days after approval by the voters in a newspaper of general circulation in the city. 3 I hereby certify that the foregoing Ordinance was approved by the voters of the City of Roseville by a vote of _______________________ at a General Municipal Election on the 8th day of November, 2022, and by the City Council of the City of Roseville at a regular general meeting of the Council held on June 15, 2022 by the following vote:
AYES:
NOES:
ABSENT:
_________________________________
MAYOR
ATTEST:
________________________________________
CITY CLERK
Exhibit B
RESOLUTION NO. 22-194
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE SUBMITTING
BALLOT MEASURE TEXT FOR THE CITY OF ROSEVILLE TRANSIENT OCCUPANCY TAX (TOT) MEASURE TO THE VOTERS AT THE NOVEMBER 8, 2022 GENERAL MUNICIPAL ELECTION; DIRECTING THE CITY ATTORNEY TO PREPARE AN IMPARTIAL ANALYSIS; AND DIRECTING THE CITY CLERK TO
ESTABLISH REQUIREMENTS FOR FILING PRIMARY ARGUMENTS AND
REBUTTAL ARGUMENTS REGARDING THE CITY OF ROSEVILLE TOT MEASURE WHEREAS, pursuant to the requirements of the laws for the State of California, the City Council has called and ordered a General Municipal Election to be held in the City of Roseville, on Tuesday, November 8, 2022, for the purpose of filling and electing two city council member vacancies, one in each of City Districts 2 and 4, and for the purpose of submitting to the voters at said election the ballot measure proposed herein; and WHEREAS, the ballot measure is being proposed to provide funding, that cannot be taken by the State of California, for local City services such as and including, but not limited to:
911 emergency response;
Repairing potholes and streets;
Neighborhood police patrols;
Fire protection;
Addressing blight;
Maintaining existing city amenities; and
Other general government services
The proposed ballot measure is as follows:
Hotel and Lodging Tax Measure
To continue local funding that cannot be taken by the State for City of Roseville essential services such as: 911
emergency response; repairing potholes and streets;
neighborhood police patrols; fire protection; addressing blight; and maintaining existing city amenities; shall the measure increasing Roseville’s existing transient occupancy tax (paid only by hotel and lodging guests) from 6% set in 1975 to 10% providing an estimated additional $3 million annually, with independent audits, until ended by voters, be adopted?
YES
NO
The full text of the City of Roseville Transient Occupancy Tax Measure Ordinance is attached as Exhibit A and incorporated herein by reference; and WHEREAS, the City Council desires to submit to the voters in the November 8, 2022, General Municipal Election, this Transient Occupancy Tax Measure, along with arguments and rebuttals submitted in the timeframe prescribed by the California Elections Code; and
WHEREAS, this tax measure must be approved by the electorate to be effective; and WHEREAS, whenever a municipal ballot measure is authorized, California Elections Code, Section 9280 provides that the City Council direct the City Clerk to transmit a copy of the measure to the City Attorney and the City Council direct the City Attorney to prepare an impartial analysis of the measure, and direct that the City Clerk provide filing requirements for primary arguments for and against the measure and for rebuttal arguments; and
WHEREAS, the City Council of the City of Roseville orders the following particulars regarding the completion of an impartial analysis and submittal of ballot arguments:
Impartial Analysis:
Section 1. The City Council directs the City Attorney to prepare an impartial analysis of the City of Roseville Transient Occupancy Tax Measure showing the effect of the measure on the existing law and the operation of the measure.
Section 2. The analysis shall include a statement indicating the measure was placed on the ballot by the governing body.
Section 3. The analysis shall not exceed 500 words in length and shall be filed within fifteen (15) days of the adoption of this Resolution.
Primary Arguments:
Section 4. The City Council authorizes members of the City Council, collectively or individually, to file written arguments in favor of the City of Roseville Transient Occupancy Tax Measure, accompanied by the printed name(s) and signature(s) of the author(s). The argument can be changed until and including the date fixed by the City Clerk after which no arguments for or against the City measure may be submitted to the City Clerk. The City Clerk shall follow California Elections Code, Sections 9281 through 9287, in determining the printing of all arguments in favor and against.
Section 5. Any individual voter who is eligible to vote on the measure, or bona fide association of citizens, or a combination of voters and associations, may file a written argument in favor or against any city measure.
Section 6. A primary argument shall not exceed 300 words in length.
Section 7. A ballot argument will not be accepted unless accompanied by the printed name(s) and signature(s) of the author(s) submitting it, or, if submitted on behalf of an organization, the name of the organization and the printed name and signature of a least one of its principal officers who is the author of the argument.
Section 8. No more than five signatures shall appear with any argument submitted. In case any argument is signed by more than five authors, the signatures of the first five shall be printed.
Section 9. The City Clerk shall include the following statement on the front cover, or if none, on the heading of the first page of the printed arguments: “Arguments in support or opposition to the proposed laws are the opinion of the authors.” Section 10. Printed arguments submitted to voters shall be titled either, “Argument in Favor of Measure” or “Argument Against Measure” accordingly, the letter or number, if any, designating the measure shall also be printed on the argument.
Rebuttal Arguments:
Section 11. When an argument in favor and an argument against a measure have been selected by the City Clerk to be printed in the voter information guide, the City Clerk shall send a copy of the argument in favor of the measure to the authors of the argument against the measure and a copy of an argument against the measure to the authors of the argument in favor of the measure.
Section 12. The author or a majority of the author(s) of the argument relating to a city measure may prepare and submit a rebuttal argument or may authorize in writing another person or person(s) to prepare, submit, or sign the rebuttal argument.
Section 13. A rebuttal argument shall not exceed 250 words.
Section 14. A rebuttal argument relating to a city measure shall be filed with the City Clerk no later than ten (10) days after the final filing date for primary arguments.
Section 15. A rebuttal argument relating to a city measure shall not be signed by more than five authors or persons, shall be printed in the same manner as a direct argument, and shall immediately follow direct argument which it seeks to rebut.
WHEREAS, if more than one argument for or more than one argument against any city measure is submitted to the City Clerk within the time prescribed, the City Clerk shall select one of the arguments in favor and one of the arguments against the measure for printing and distribution to the voters. In selecting the argument, the City Clerk shall give preference and priority, in the order named, to the arguments of the following:
a) The legislative body, or member or members of the legislative body authorized by the body;
b) The individual voter, or bona fide association of citizens, or combination of voters and associations, who are bona fide sponsors or proponents of the measure;
c) Bona fide association of citizens;
d) Individual voters who are eligible to vote on the measure WHEREAS, the City Council has first priority to file and submit arguments for City Council sponsored ballot measures, whereby the Mayor and/or others selected by the Mayor who are qualified to sign arguments under the Elections Code to file written arguments regarding the ballot measures sponsored by the City Council; and WHEREAS, in order to enable the City Clerk to determine whether an argument is from a bona fide association of citizens, an organization or association submitting an argument for or against a city measure shall submit with the argument a copy of one of the following:
a) Its articles of incorporation, articles of association, partnership documents, bylaws, or similar documents;
b) Letterhead containing the names of the organization and its principal officers; c) If the organization or association is a primarily formed committee established to support or oppose the measure, its statement or organization filed pursuant to Section 84101 of the California Government Code;
d) In selecting argument from among bona fide associations of citizens, the City Clerk shall not consider the type of documentation submitted pursuant to subdivision (a) - (c), immediately above, or the form of the association WHEREAS, based on the time necessary to prepare the City Attorney impartial analysis, permitting the 10-calendar-day public examination and the timing of the arguments and rebuttals, as provided in Division 9, Chapter 3, Article 6 of the Elections Code, commencing with Section 9295, for the November 8, 2022 election, the City of Roseville adopts the following deadlines in concert with the Placer County Office of Elections:
June 15, 2022 City Council ordering City Attorney to prepare Impartial Analysis
June 30, 2022 City Attorney Impartial Analysis Due
July 1- July 10, 2022 10 day Public Examination Period
July 11 – July 20, 2022 Primary Arguments For or Against Measure July 21 – July 30, 2022 10 day Public Examination Period July 31 – August 9, 2022 Deadline for Rebuttal Arguments August 10 – August 19, 2022 10 day Public Examination
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that the provisions and sections of this resolution, appearing above and below, are adopted and shall apply to the General Municipal Election to be held on November 8, 2022; and BE IT FURTHER RESOLVED, the City Clerk is hereby directed to submit the ballot text to the qualified voters of the City of Roseville for the November 8, 2022 General Municipal Election as referenced above and as follows:
Hotel and Lodging Tax Measure
To continue local funding that cannot be taken by the State for City of Roseville essential services such as: 911
emergency response; repairing potholes and streets;
neighborhood police patrols; fire protection; addressing blight; and maintaining existing city amenities; shall the measure increasing Roseville’s existing transient occupancy tax (paid only by hotel and lodging guests) from 6% set in 1975 to 10% providing an estimated additional $3 million annually, with independent audits, until ended by voters, be adopted?
YES
NO
The full text of the City of Roseville Transient Occupancy Tax Measure Ordinance is attached as Exhibit A; and
1. The City Clerk shall file a certified copy of this Resolution with the Placer County Clerk and is hereby authorized to execute, submit, file, sign, communicate, and otherwise do whatever else is necessary to effectuate this General Municipal Election, and this ballot measure; and
2. The City Clerk is further directed to take all other administrative actions necessary to accomplish the orders set forth in this Resolution.
BE IT FURTHER RESOLVED, that in all particulars not recited by the Resolution, said election shall be held and conducted as provided by law for the conduct of general municipal elections.
PASSED AND ADOPTED by the Council of the City of Roseville, on the 15th day of June, 2022, by the following on roll call:
AYES: COUNCILMEMBERS:
NOES: COUNCILMEMBERS:
ABSENT: COUNCILMEMBERS:
______________________________
KRISTA BERNASCONI, MAYOR
ATTEST:
_____________________________
CARMEN AVALOS, CITY CLERK
(Seal)
Exhibit A
HOTEL AND LODGING TAX MEASURE
Measure to be Submitted Directly to the Voters
ORDINANCE NO. ____
AN ORDINANCE OF THE PEOPLE OF THE CITY OF ROSEVILLE AMENDING THE TRANSIENT OCCUPANCY TAX RATE BY AMENDING SECTION 4.24.030 OF CHAPTER 4.24 OF TITLE 4 OF THE ROSEVILLE MUNICIPAL CODE REGARDING
TRANSIENT OCCUPANCY TAX
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Section 4.24.030 of Chapter 4.24 of Title 4 of the Roseville Municipal Code is hereby amended to read as follows:
4.24.030 Transient occupancy tax—Amount—Where payable.
A. For privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of sixten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
B. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel.
C. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
SECTION 2. This Ordinance relates to the levying and collecting of the City of Roseville Transient Occupancy Tax and, pursuant to California Elections Code Section 9217, shall be in full force and effect ten (10) days after the certification by the City Council of the election returns indicating passage of the Ordinance by the voters casting votes in the election. The collection of transient occupancy tax shall be in accordance with Chapter 4.24 of the Roseville Municipal Code.
SECTION 3. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The People of the City of Roseville hereby declare that they would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.
SECTION 4. The City Clerk is hereby directed to publish a synopsis of the measure in accordance with California Elections Code section 12111 at least one time not later than one week before the election in a newspaper of general circulation in the city. The City Clerk is further directed to cause this Ordinance to be published in full at least once within fourteen (14) days after approval by the voters in a newspaper of general circulation in the city.
I hereby certify that the foregoing Ordinance was approved by the voters of the City of Roseville by a vote of _______________________ at a General Municipal Election on the 8th day of November, 2022, and by the City Council of the City of Roseville at a regular general meeting of the Council held on June 15, 2022 by the following vote:
AYES:
NOES:
ABSENT:
_________________________________
MAYOR
ATTEST:
________________________________________
CITY CLERK
HOTEL AND LODGING TAX MEASURE
Measure to be Submitted Directly to the Voters
ORDINANCE NO. 6504
AN ORDINANCE OF THE PEOPLE OF THE CITY OF ROSEVILLE AMENDING THE TRANSIENT OCCUPANCY TAX RATE BY AMENDING SECTION 4.24.030 OF CHAPTER 4.24 OF TITLE 4 OF THE ROSEVILLE MUNICIPAL CODE REGARDING
TRANSIENT OCCUPANCY TAX
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Section 4.24.030 of Chapter 4.24 of Title 4 of the Roseville Municipal Code is hereby amended to read as follows:
4.24.30 Transient occupancy tax—Amount—Where payable.
A. For privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of sixten percent of the rent charged by the operator. Said tax constitutes a debt owed by the transient to the city, which is extinguished only by payment to the operator or to the city.
B. The transient shall pay the tax to the operator of the hotel at the time the rent is paid. If the rent is paid in installments, a proportionate share of the tax shall be paid with each installment. The unpaid tax shall be due upon the transient’s ceasing to occupy space in the hotel. 2 C. If, for any reason, the tax due is not paid to the operator of the hotel, the tax administrator may require that such tax be paid directly to the tax administrator.
SECTION 2. This Ordinance relates to the levying and collecting of the City of Roseville Transient Occupancy Tax and, pursuant to California Elections Code Section 9217, shall be in full force and effect ten (10) days after the certification by the City Council of the election returns indicating passage of the Ordinance by the voters casting votes in the election. The collection of transient occupancy tax shall be in accordance with Chapter 4.24 of the Roseville Municipal Code.
SECTION 3. If any section, subsection, subdivision, sentence, clause, phrase, or portion of this Ordinance, is for any reason held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining portions of this Ordinance. The People of the City of Roseville hereby declare that they would have adopted this Ordinance, and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, subdivisions, sentences, clauses, phrases, or portions thereof be declared invalid or unconstitutional.
SECTION 4. The City Clerk is hereby directed to publish a synopsis of the measure in accordance with California Elections Code section 12111 at least one time not later than one week before the election in a newspaper of general circulation in the city. The City Clerk is further directed to cause this Ordinance to be published in full at least once within fourteen (14) days after approval by the voters in a newspaper of general circulation in the city. 3 I hereby certify that the foregoing Ordinance was approved by the voters of the City of Roseville by a vote of at a General Municipal Election on the 8th day of November, 2022, and by the City Council of the City of Roseville at a regular general meeting of the Council held on June 15, 2022 by the following vote:
AYES:
NOES:
ABSENT:
MAYOR
ATTEST:
CITY CLERK
COUNCIL COMMUNICATION
CC #: 2141
File #: 1001 & 0201-01 & 0800-03
Title:
Vernon Street Substation Expansion - Property Acquisition of 1415 Vernon Street and Budget Adjustment
Contact: Robert Cline 916-746-1172 [email protected] Meeting Date: 6/15/2022
Item #: 8.2.
RECOMMENDATION TO COUNCIL
Staff recommends City Council adopt a resolution authorizing the City Manager to execute any and all agreements and documents related to the acquisition of 1415 Vernon Street for a purchase price not to exceed $500,000. Staff also recommends City Council adopt an ordinance authorizing a Budget Adjustment in the amount of $500,000 from the Electric Fund to cover all costs associated with the acquisition of 1415 Vernon Street.
BACKGROUND
Roseville is seeing development and growth occur within the Downtown area. To better serve customers in the area, Roseville Electric Utility anticipates the need for a future expansion of the Vernon Street Substation. An expansion of the substation would include the addition of a second transformer, increasing capacity and reliability in the area serviced by this substation. The current substation site is not suitable for an expansion and as a result Roseville Electric Utility has interest to acquire the parcel directly adjacent to the substation site, 1415 Vernon Street (APN# 014-041- 002-000).
Recently, it was discovered that 1415 Vernon Street was foreclosed on and currently owned by the lender. The property was listed on the market for five days from June 1, 2022 through June 5, 2022 for $325,500 with the following requirements:
-No offers below $325,500 would be accepted
-Cash offers would have a close of escrow of 25 days or sooner -Earnest money deposits for cash offers must be 10% of the purchase price or higher -All cash offer packages must include proof of finance with buyers name dated within 30 days and a copy of the earnest deposit check
-All offers from potential buyers assume the “as is” nature of the property and no inspections will be performed by any potential buyer
After five days on the market, the lender’s process included a review of all offers, with an opportunity for all bidders to provide counter offers. The lender will accept the highest bid price with the best terms (i.e. cash vs. financed, escrow timing, etc.). Due to the tight deadlines, the listing agent’s experience with foreclosures, and the lender’s procedure for accepting bids, the City retained the listing agent, Paul Boudier of Keller Williams Realty, for dual representation. On June 3, 2022 the City submitted the minimum offer of $325,500 with an understanding that multiple offers may be received by the offer deadline, resulting in potential future counter offers.
The City’s offer, which is contingent upon City Council approval, proposed a close of escrow date on June 24, 2022. Any counter offers by the City will be within the recommended budget authority.
The acquisition of 1415 Vernon Street, zoned lighted industrial and located directly adjacent to the Vernon Substation, is critical and provides Roseville Electric Utility an opportunity for a future expansion to accommodate growth and better serve customers in the area. If successful in acquiring the property the City will begin demolition and fencing of the site. Environmental review to comply with CEQA will be conducted prior to the substation expansion.
FISCAL IMPACT
A Budget Adjustment allocating up to $500,000 from the Electric Fund is proposed to cover all costs of acquiring 1415 Vernon Street.
ENVIRONMENTAL REVIEW
The proposed project involves the demolition of an existing facility. This activity is categorically exempt from CEQA as a Class 1 Exemption (State CEQA Guidelines Section 15301). The Exemption has been prepared and no further CEQA review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world Goal D - Support economic vitality
Goal F - Invest in well-planned infrastructure and growth Respectfully Submitted,
Robert Cline, Economic Development Project Manager
Dan Beans, Electric Utility Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution 22-200
Residential PurchaseAgreement, Real EstateAgency Relationship Ordinance 6523
Budget Adjustment
Addendum No.1
City of Roseville Offer Cover Sheet
REOAdvisory
Map of Vernon Substation and 1415 Vernon
RESOLUTION NO. 22-200
AUTHORIZING THE EXECUTION OF ANY AND ALL DOCUMENTS
RELATED TO THE ACQUISITION OF 1415 VERNON STREET
WHEREAS, Roseville is seeing development and growth occur within the Downtown area; and
WHEREAS, to better serve customers in the area, Roseville Electric Utility anticipates the need for a future expansion of the Vernon Street Substation; and WHEREAS, the current substation site is not suitable for an expansion and as a result Roseville Electric Utility has interest to acquire the parcel directly adjacent to the substation site, 1415 Vernon Street (APN# 014-041-002-000).
NOW, THEREFORE, BE IT RESOLVED, by the Council of the City, that the City Manager is hereby authorized to execute any and all agreements and documents related to the acquisition of 1415 Vernon Street on behalf of the City of Roseville for a purchase price not to exceed $500,000.
PASSED AND ADOPTED by the Council of the City of Roseville this day of , 20 , by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
ORDINANCE NO. 6523
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
AUTHORIZING CERTAIN AMENDMENTS TO THE FISCAL YEAR 2021-22
BUDGET AND DECLARING THIS ORDINANCE TO BE IMMEDIATELY
EFFECTIVE AS AN APPROPRIATION MEASURE
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. The City of Roseville Annual Budget, Fiscal Year 2021-22, is hereby amended as listed on the attached budget adjustment for the acquisition of 1415 Vernon Street.
SECTION 2. This ordinance is hereby declared to be an appropriation measure, immediately effective pursuant to the provisions of Section 5.03 of the Charter.
SECTION 3. The City Clerk is hereby authorized and directed to post a true copy of the foregoing ordinance in each of three (3) conspicuous locations in the City and she shall immediately after such posting enter in the ordinance book, under the record of the ordinance, a certificate under her hand stating the time and place of such publication by posting.
PASSED AND ADOPTED by the Council of the City of Roseville, this day of , 2022, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
REQUEST FOR BUDGET ADJUSTMENT
REQUESTER NAME & TITLE: Rob Cline, Economic Development Project Manager FISCAL YEAR: 2021/2022 PREPARER NAME & TITLE: Eric Campbell, Electric Finance Administrator COUNCIL DATE (if applicable): 6/15/2022 DEPARTMENT/DIVISION: Electric Department ORDINANCE:
EXPENDITURES/EXPENSES/TRANSFERS OUT
BUDGET ($)
Fund Account Center Project Adjustment
6001 6501 70001 500,000
500,000
REVENUES/TRANSFERS IN
BUDGET ($)
Fund Account Center Project Adjustment
-
500,000
FUND BALANCE
BUDGET ($)
Fund Account Center Project Adjustment
6001 (500,000)
(500,000)
Justification for Budget Adjustment:
REQUESTING DEPARTMENT HEAD / DESIGNEE DATE BUDGET MANAGER / DESIGNEE DATE
CHIEF FINANCIAL OFFICER / DESIGNEE DATE CITY MANAGER / DESIGNEE DATE
POSTED BY DATE
Revised: June 24, 2019
ACCOUNT STRING DESCRIPTION
Decrease the Electric Fund Balance
NET ADJUSTMENT
ACCOUNT STRING DESCRIPTION
TOTAL
Increase Electric Administration Budget
REQUIRED APPROVALS:
ACCOUNT STRING
BUDGET DEPARTMENT USE ONLY:
This budget adjustment requests an increase in the Electric Administration Budget of the not-to-exceed $500,000 purchase price for the 1415 Vernon St property for electric system expansion. There are adequate resources in the Electric fund (6001) for this expenditure increase.
TOTAL
TOTAL
DESCRIPTION
6/6/20229:55 AM
1 DocuSign Envelope ID: 51EC1552-E790-4309-9F9D-277714A71559 City of Roseville, a Municipal Corporation
City of Roseville, a Municipal Corporation
1415 Vernon St, Roseville, CA 95678
6/3/2022
Keller Williams Realty
Albina Vladimirova
916-547-3111
548 Gibson Dr, STE 200
Roseville
CA
95678
[email protected]
DocuSign Envelope ID: 51EC1552-E790-4309-9F9D-277714A71559 $32,550.00
$325,500.00
1415 Vernon St, Roseville, CA 95678
City of Roseville, a Municipal Corporation
A
L
FOURTH ST
VERNON ST
E
S
T
Vernon Substation Expansion Project
Roseville Electric
Vernon
Substation
110 E ST
Future Expansion
1415 Vernon ST
[ 0 20 40 60
Feet
COUNCIL COMMUNICATION
CC #: 2156
File #: 0201 & 0103-03-02 & 0103-29-02
Title:
City of Roseville FY2022-23 Citywide Budget, Position Allocation Schedule, Roseville Housing Authority Budget, and Roseville Finance Authority Budget Contact: Scott Pettingell 916-774-1306 [email protected] Meeting Date: 6/15/2022
Item #: 8.3.
RECOMMENDATION TO COUNCIL
Adopt 1) an ordinance approving the proposed City of Roseville FY2022-23 citywide budget and approving out-of-state travel requests, new vehicle requests, and the citywide position allocation schedule as incorporated into the FY2022-23 budget document, effective July 1, 2022; 2) a resolution approving the Roseville Housing Authority budget for FY2022-23; 3) a resolution approving the Roseville Finance Authority budget for FY2022-23.
BACKGROUND
CITYWIDE BUDGET
Fiscal Summary: The FY2022-23 proposed expenditure budget totals approximately $767 million from all funding sources.
Positions: The proposed budget includes a net increase of 43 positions that align with the City Council's strategic plan and address critical service level requirements. These recommended positions will increase the total citywide position count from 1,277 to 1,320. The citywide position allocation schedule is incorporated into the FY2022-23 budget document.
City Council Strategic Plan Goals: The following City Council strategic plan goals guided the budget process. The FY2022-23 budget document highlights the budget augmentations, accomplishments, City services, and performance measures aligned with these goals:
· Maintain a safe and healthy community
· Remain fiscally responsible in a changing world
· Enhance economic vitality
· Invest in well-planned infrastructure and growth
· Support community engagement and advocacy
· Deliver exceptional city services
Process: The proposed budget results from an extensive process that includes a City Council strategic planning workshop, budget development updates, a utilities budget update, a Capital Improvement Program budget overview, financial policies update, and a budget hearing.
Awareness and Outreach: The budget process included a public outreach effort that involved publishing budget information on the city website, including the Budget in Brief, e-newsletters, and social media. It also included outreach to Roseville Coalition of Neighborhood Associations, Sun City Roseville, Roseville Chamber of Commerce, and City employees. The proposed budget and an overview Budget in Brief can be viewed at Roseville.ca.us/budget.
Budget Ordinance: The annual budget ordinance includes the following modifications:
Section 3.11 - Authorizing the City Manager to adjust revenue and reimbursement budgets associated with the encumbrances for valid purchase orders and contracts in effect as of June 30, 2022.
Section 3.16 - Authorizing the City Manager to increase revenue estimates and appropriations for Council-approved bond issuances.
Section 3.17 - Authorizing the City Manager to decrease the revenue and expenditure budget for Development Services reimbursable development projects to match the actual amount of revenues received and expenditures incurred each fiscal year.
General Fund
Fiscal Summary: The budget for the General Fund is $228.7 million, which includes operating ($211.8 million) and non-operating expenditures ($16.9 million). Per Council's financial policies, the General Fund budget matches budgeted expenses with projected revenues, with resources available to increase reserves up to Council-adopted targets, address underfunded pension liabilities, and transfer funding to a new capital reserve and pension reserve trust fund.
Measure B: The proposed budget includes $28.1 million in Measure B local sales tax revenues.
These revenues allow the City to maintain current service levels, restore services, and strategically invest in high-priority areas while still achieving a balanced budget.
General Fund Stabilization Reserve: The FY2022-23 budget includes a transfer of approximately $1.37 million from the General Fund to the Stabilization Reserve to bring the total reserve balance to $27.7 million or 15 percent of the General Fund operations budget before onetime transfers and the CalPERS additional discretionary payment. The General Fund Stabilization Reserve Fund may be used strategically to allow time for the City to restructure its operation deliberately in an economic downturn while minimizing service disruption. Use of the Stabilization Reserve will only take place in the context of a Council-adopted long-term plan.
General Fund Emergency Reserve: The FY2022-23 budget includes a transfer of approximately $1.2 million from the General Fund into the Emergency Reserve to bring the total reserve balance to $18.6 million or 10 percent of the General Fund operations budget before onetime transfers and the CalPERS additional discretionary payment. The purpose of this reserve is to have the ability to fund significant short-term issues such as expenditures during declared emergencies should the need arise.
ROSEVILLE HOUSING AUTHORITY BUDGET
The Roseville Housing Authority (RHA) was formed in October 1974 and administers the Housing Choice Voucher (HCV) Program and provides rental assistance for low-income residents to access quality, affordable, and safe housing. RHA ensures housing stability and economic selfsufficiency for up to 795 families, seniors, disabled persons, and veterans annually. Rental assistance for income-qualified participants is paid directly to property owners participating in the HCV Program. The Housing Authority receives funding from the Federal Department of Housing and Urban Development (HUD). Roseville's HCV program infuses over $6.8 million in federal funds into the local economy each year, including administration revenue that covers most of the staff costs to administer the program.
Budget Analysis: RHA is a separate legal entity from the City, and therefore its budget is approved by its Board of Directors, who the City Council represents. Financial activities are audited annually as part of the citywide audit, and its financial statements are included in the City of Roseville's annual comprehensive financial report. The detail for the FY2022-23 revenues and expenditures are presented in the Budget Item Detail (Attachment A) and are further discussed below. RHA has budgeted $6,817,796 for housing assistance payments revenue (HAP) for all vouchers. When a participating household finds rental housing that meets program requirements, written agreements are signed between the owner, tenant, and RHA, outlining their respective rights and responsibilities. Program participants pay approximately thirty (30) percent of their income on rent and utilities, and RHA pays the balance of the contract rent directly to the property owner each month. An additional $5,000 in fraud recovery for HAP payments is also included in the revenue estimate.
Rental Assistance Programs & Family Self-Sufficiency Funding/Revenue – Administration RHA administers Housing Choice, Non-Elderly Disabled (NED), Veterans Affairs Supportive Housing (VASH), Mainstream, Emergency Housing (EHV), and Project-Based Vouchers. Each year, the Housing Authority also participates in HUD's Family Self-Sufficiency (FSS) Program, encouraging families assisted through the HCV Program to increase their earned income and reduce their dependency on state and federal assistance and rental subsidies. In this program, each time a participant's income increases, a portion of their housing assistance payment is diverted to an interest-bearing account. During their participation in the FSS program, participants set goals to decrease their dependency on welfare subsidies. Once participants complete the required objectives of their program plan, they have access to the escrow account. They may use the funds for various needs, such as a down payment on a house, a car, education loans, or other items that further their self-sufficiency goals. HUD awards FSS grants to Housing Authorities who compete for the funding. The FSS funding for FY2022-23 of $72,000 offsets a portion of the salaries and benefits of the program coordinator and other staff who help administer the program.
Administrative and Other Miscellaneous Revenues
RHA earns administrative revenues based on the number of vouchers that have been leased up.
The estimated payments total $671,250. RHA also administers a portion of the HCV Program for tenants who live in the City of Rocklin and charges the City of Rocklin a minimum administrative fee to recoup costs for this service. The administrative fee budgeted for FY2022-23 is $27,500 and is based on an existing agreement with Rocklin. Interest, Portability Billing, and Fraud Recovery is estimated to be $5,000, for a total of $703,750.
Personnel and other Administrative Costs
The following table illustrates the estimated revenues and expenditures needed to manage the HCV program in FY2022-23 successfully. Materials, services, supplies, and indirect costs total $198,182, and salaries, wages, and benefits are $659,516, for a total of $857,698. The General Fund covers the difference between the costs and the revenues. This difference is 10% of the total administrative costs, as shown below:
HAP Admin funds earned from projected lease-ups: $ 671,250 FSS Administrative funds: $ 72,000
Other Revenues (Rocklin, Repayments, and Interest): $ 32,500 Total Available Revenues & Resources: $ 775,750
Materials, Services, Supplies & In directs: $ 109,850
Reimbursed Indirect Costs - Charged: $ 88,332
Salaries, Wages & Benefits: $ 659,516
Total Administrative Costs: $ 857,698
Variance = Costs covered by the City's General Fund: $ 81,948 Each month, RHA forecasts expenditures for the next two years, updating the formula with the numbers of leased vouchers and average rents, and other variables. In March of 2022, RHA's HUD representative alerted staff that based on the average cost per unit and the current budget authority, RHAwill be in shortfall by approximately $500,000, or one month's HAP, by the end of the calendar year. RHA's budget was recently affected by significant changes to increasing rents and lowered household income due to the uncertain job market. Staff has begun working closely with HUD to ensure RHA receives shortfall funding to continue paying landlords.
Going into shortfall is a strategy to increase RHA's dwindling lease up. Essentially, the additional amount that HUD allots at the end of the year is added to this year's current HAP. That total amount is used to project RHA's budget authority next year, automatically increasing the allocation and ability to lease up more vouchers. RHA will require a future budget adjustment once HUD increases the budget authority closer to the end of 2022.
ROSEVILLE FINANCE AUTHORITY BUDGET
Debt service payments of $2,384,992 reflect scheduled payments on the Certificates of Participation (COPs) for the Corporation Yard, golf courses, and 316 Vernon Street. The Authority has issued other bonds and COPs, but that debt service is reflected in the City's budget within each respective fund. For CFD bond issues, the Authority acts as a conduit to collect payments through the County property tax levy process to repay the outstanding debt of these special districts.
Transfers out of the Roseville Finance Authority Capital Projects Fund of $572,564 represents funding transferred to the Citywide Parks Fund to repay a loan from the Fleet Replacement Fund, which funded a portion of the construction of Harry Crabb Park.
The Roseville Finance Authority budget for FY2022-23 is available in attached C.
FISCAL IMPACT
The City of Roseville FY2022-23 citywide budget document provides a financial summary for each fund, department, capital improvement project, and non-capital multi-year project. Attachments A and B provide financial summaries of the FY2022-23 Roseville Housing Authority budget. Attachment C provides a financial summary of the FY2022-23 Roseville Finance Authority budget.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §20165 and CEQA State Guidelines §15060(c)(3) and §15378. The Fiscal Year 2022-23 Citywide Budget, Position Allocation Schedule, Housing Authority Budget, and Roseville Finance Authority Budget meet the above criteria and are not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Adoption of the City's FY2022-23 Budget provides policy direction and legal appropriation authority to continue efforts to accomplish City Council's strategic plan goals.
Respectfully Submitted,
Scott Pettingell, Budget Manager
Dennis Kauffman, Assistant City Manager/Chief Financial Officer _____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6522
Resolution 3-22
FY2022-23 RHA Budget
Resolution 2-22
FY2022-23 RFA Budget
ORDINANCE NO. 6522
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
ADOPTING THE ANNUAL BUDGET FOR THE FISCAL YEAR 2022-2023,
ADOPTING BUDGET CONTROL POLICIES, ADOPTING AN APPROPRIATIONS LIMIT,
ADOPTING THE BUDGET FOR THE SUCCESSOR AGENCY OF THE ROSEVILLE
REDEVELOPMENT AGENCY, TO BE EFFECTIVE IMMEDIATELY
AS AN URGENCY MEASURE
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. The proposed budget for the City of Roseville entitled “Proposed Budget Fiscal Year 2022-2023, City of Roseville, California,” a copy of which is on file in the office of the City Clerk, is hereby adopted as the “Annual Budget Fiscal Year 2022-2023, City of Roseville, California.”
SECTION 2. The proposed expenses, expenditures, transfers out, revenues, and transfers in shown in the fund, department operating budget and project summaries of the budget document, which are incorporated herein, are hereby appropriated to the departments and activities in the amounts and purposed therein stated. Encumbrances, expenses and expenditures of the various appropriations described in the budget document shall be made by those departments and employees designated therein as the requisitioning authorities.
SECTION 3. The following budget control policies shall become effective upon the adoption of this ordinance:
1. The operating budget of the City of Roseville and the Successor Agency of the Roseville Redevelopment Agency shall be approved by the following major expenditure/expense summary categories:
a. Salaries and Wages
b. Benefits
c. Materials, Supplies, and Services
d. Internal Reimbursements
e. Capital Outlay
f. Debt Service
g. Transfers Out
2. The City Manager or designee shall apply prudent monitoring procedures to assure that actual expenditures/expenses of the City and the Successor Agency of the Roseville Redevelopment Agency do not exceed the appropriations at the department level by fund.
3. The City Council delegates authority to the City Manager or designee to approve the movement of City Council approved appropriations within the same fund, excluding Capital Improvement and Non-Capital Multiyear Projects.
4. The City Manager and Assistant City Manager/Chief Financial Officer are directed to ensure that the budget complies with City Council approved financial policies.
5. The City Manager or designee is authorized to increase the Fiscal Year 2022-23 budget appropriations for the remaining unspent appropriations from the prior fiscal year for City Council approved fleet replacement.
6. Capital Improvement Plan. The Capital Budget of the City of Roseville and the Successor Agency of the Roseville Redevelopment Agency shall be approved by Capital Improvement Project. Capital project appropriations shall be used solely for the original purpose approved by the City Council.
7. Non-Capital Multiyear Projects. The non-capital multiyear project budget for the City of Roseville and the Successor Agency of the Roseville Redevelopment Agency shall be approved by Non-Capital Multiyear Project. Non-Capital project appropriations shall be used solely for the original purpose approved by the City Council.
8. City Council approval is required to establish or cancel (without completion) new Capital Improvement Projects or Non-Capital Multi-Year Projects.
9. The City Manager or designee is authorized to carryover any unspent appropriations in Capital and Non-Capital Multi-Year Improvements Projects.
10. Annually, completed or inactive Capital Improvement Projects and Non-Capital MultiYear Improvement Projects will be closed, except for projects that have existing litigation, payment disputes or other extenuating circumstances. An inactive project is defined as one where transaction activity is less than $1,000 over the prior three years.
Closures are the responsibility of the designated project manager. The managing department and the City Manager or designee have the authority to take the necessary steps to close completed or inactive projects, including appropriate decreases to the budget.
11. All encumbrances for valid purchase orders and contracts in effect as of June 30, 2022, will remain in effect in the following fiscal year. The City Manager or designee is authorized to increase the Fiscal Year 2022-23 budget appropriations, and any associated revenue or reimbursement budgets, in the amount of the outstanding encumbrances for valid purchase orders and contracts as of June 30, 2022.
12. The City Manager or designee is authorized to eliminate funds as required for proper accounting and fiscal management when the purpose of a fund has expired and its fund balance has been expended.
13. The City Manager is authorized to revise any appropriation made in the Adopted Budget where the revision does not increase total appropriations by fund and is consistent with City Council intent.
14. The City Manager is authorized to increase appropriations in any department or project from the General Fund Administrative Contingency.
15. The City Manager is authorized to increase appropriations in the Environmental Utilities funds from the respective fund’s contingency budget.
16. The City Manager is authorized to increase revenue estimates and appropriations for Council-approved bond issuances.
17. The City Manager is authorized to decrease the revenue and expenditure budget for the Development Services reimbursable development projects to match the actual amount of revenues received and expenditures incurred each fiscal year.
18. All increases and decreases to the total adopted budget require City Council approval, except as otherwise authorized in this Ordinance.
19. The City Manager is authorized to refine/add content, as may be needed to meet Government Finance Officers Association (GFOA) and California Society of Municipal Finance Officers (CSMFO) budgeting award requirements, in the Proposed Budget to create the FY2022-23 Approved Budget.
SECTION 4. Pursuant to Article XIII B of the California Constitution, the appropriations limit for the City of Roseville is hereby established in the FY2022-23 Approved Budget. The State Department of Finance provides the City the annual adjustment factors used in the appropriation limit calculation. The factors are the changes in the California Per Capita Personal Income and population levels for the City or the County.
SECTION 5. It is hereby ordered that a copy of this ordinance and the budget document be certified by the City Clerk and filed in the office of the City Clerk. The City Clerk is directed to post a copy of this ordinance in three (3) conspicuous locations in the City and enter the posting thereof in the Ordinance Book.
SECTION 6. This ordinance is required for the orderly operation and maintenance of municipal activities and the appropriations for usual and current expenses of the City and the Successor Agency of the Roseville Redevelopment Agency during the 2022-2023 fiscal year.
Therefore, this ordinance shall take effect immediately upon passage hereof as an urgency ordinance, pursuant to Section 5.03 of the Charter of the City of Roseville.
PASSED AND ADOPTED by the Council of the City of Roseville, this day of , 2022, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
1 HOUSING AUTHORITY OF THE CITY OF ROSEVILLE
RESOLUTION NO. 3-22
APPROVING THE ANNUAL BUDGET FOR
FISCAL YEAR 2022-23
WHEREAS, the Housing Authority of the City of Roseville has reviewed the proposed Housing Authority Budget, Fiscal Year 2022-23, attached hereto as Attachment “A”.
NOW, THEREFORE, the Housing Authority of the City of Roseville does hereby resolve that the Housing Authority of the City of Roseville Budget, Fiscal Year 2022-23, is hereby approved.
PASSED AND ADOPTED by the Housing Authority of the City of Roseville this day of , 20 , by the following vote on roll call:
AYES AUTHORITY MEMBERS:
NOES AUTHORITY MEMBERS:
ABSENT AUTHORITY MEMBERS:
CHAIRMAN
Secretary
2 EXHIBIT “A”
Total Expenses/Expenditures 6,817,796
ROSEVILLE HOUSING AUTHORITY
Department Requested Budget Item Detail
Report Date: 05/10/2022
FY2022-23
Working Budget
Revenue and Transfers-In
2801 - Housing Authority Housing Choice
Voucher
4401 - Federal Grants 671,250
4435 - Other Grants 104,500
Total Revenue and Transfers-In: 775,750
Expenses/Expenditures and Transfers Out
2801 - Housing Authority Housing Choice
Voucher
5201 - Fuel 500
5301 - Professional Services 50,800
5351 - Office Supplies 5,150
5385 - Subscriptions 2,500
5387 - Advertising 600
5389 - Printing 700
5391 - Postage 5,000
5393 - Software 24,000
5395 - Equipment - Under 5000 1,000
5399 - Equipment - Technology Under 5000 4,350
5461 - Training And Development 7,000
5471 - Membership 1,200
5510 - Automotive - vehicle usage 2,436
5512 - Automotive - replacement 2,614
5524 - Facility - demand services 2,000
5901- Reimbursed Indirect Cost - Charged 88,332
5911 - Reimbursed Cost - Charged (Salaries,
Wages, and Benefits)
Total Expenses/Expenditures and
659,516
857,698
Transfers Out:
Housing Assistant Payments
4401 - Federal Grants 6,746,546
4435 - Other Grants 76,250
Total Revenue 6,822,796
5578 - Grants - Housing Assistance Payments 6,817,796
(81,948) Net Revenue over
Expenses/Expenditures:
HOUSING AUTHORITY 2801
Annual Budget Fund Summary
Actual FY2020-21 Estimate FY2021-22 Budget FY2022-23
FUND BALANCE RESERVED (HAP) $ 253,557.15 111,110.00 $
UNRESERVED, DESIGNATED FUND BALANCE (ADMIN) $ 649,213.00 431,276.00 $ 666,589.81 $
ACTUAL & ESTIMATED REVENUES - HAP
Operating Grants - HUD 5,814,246.00 5,840,500.98 6,817,766.00 Fraud Recovery - HUD 6,252.00 3,788.50 5,000.00
Interest on Investments - HAP 32.00 21.00 30.00
Total HAP Revenues 5,820,530.00 5,844,310.48 6,822,796.00
ACTUAL & ESTIMATED REVENUES - ADMIN
Administrative Fees - HUD 941,011.00 596,424.00 650,000.00 Other Revenue 3,856.00 1,330.00 21,220.00
FSS Coordinator Grant - HUD 73,248.00 47,062.92 72,000.00 Admin Fee - City of Rocklin 27,500.00 27,500.00
Fraud Recovery - Admin 7,215.00 3,953.47 5,000.00
Interest on Investments - Admin 32.00 21.00 30.00
Total Admin Revenues 1,025,362.00 676,291.39 775,750.00 Total Estimated Available for Appropriation 7,277,168.00 7,280,924.87 8,518,692.96
LESS ACTUAL & ESTIMATED HAP EXPENDITURES
HAP - Payments to Landlords 5,709,420.00 5,701,863.33 6,817,796.00 Total HAP Expenditures 5,709,420.00 5,701,863.33 6,817,796.00
LESS ACTUAL & ESTIMATED ADMIN EXPENDITURES
Salaries & Benefits - Admin 539,548.00 521,351.29 587,516.00 Salaries & Benefits - FSS Coordinator 68,433.00 45,904.12 72,000.00 Other Operating Expenses 147,742.00 2,545.83 109,850.00 Indirect Costs 51,702.00 89,113.34 88,332.00
Total Admin Expenditures 807,425.00 658,914.58 857,698.00 FUND BALANCE RESERVED (HAP-RNP) 253,557.15 111,110.00 258,557.15 UNRESERVED FUND BALANCE (ADMIN - UNP) 666,589.81 649,213.00 584,641.81 TOTAL ENDING FUND BALANCE 760,323.00 $ 503,070.89 $ 405,652.85 $
ROSEVILLE FINANCE AUTHORITY
RESOLUTION NO. 2-22
ADOPTING THE ANNUAL BUDGET FOR THE FISCAL YEAR 2022-23
WHEREAS, the Roseville Finance Authority desires to approve the Roseville Finance Authority Budget FY2022-23,
NOW, THEREFORE, the Roseville Finance Authority does hereby resolve that the attached Roseville Finance Authority Budget FY2022-23 is hereby approved.
PASSED AND ADOPTED by the Roseville Finance Authority this day of , 20 , by the following vote on roll call:
AYES AGENCY MEMBERS:
NOES AGENCY MEMBERS:
ABSENT AGENCY MEMBERS:
CHAIR
ATTEST:
Secretary
Roseville Finance Authority
Debt Service Capital Projects Total Debt Service Capital Projects Total Debt Service Capital Projects Total
NONOPERATING REVENUES
Levy Credit - 1,403,828 $ 1,403,828 $ - 1,382,420 $ 1,382,420 $ - 1,363,042 $ 1,363,042 $ Transfer In 2,378,288 $ - 2,378,288 2,378,848 $ - 2,378,848 2,384,992 $ - 2,384,992 Interest revenue (expense) - 8,103 8,103 500 2,000 2,500 - 40,000 40,000 Total Revenues 2,378,288 1,411,931 3,790,219 2,379,348 1,384,420 3,763,768 2,384,992 1,403,042 3,788,034
LESS OPERATING EXPENSES
Interest Expense 12,761 - 12,761 - - - - - -
Total Operating Expenses 12,761 - 12,761 - - - -
LESS NONOPERATING EXPENSES
Transfers out - 782,395 782,395 - 40,615 40,615 - 572,564 572,564 Capital Outlay - 99,990 99,990
Debt Service 2,378,288 - 2,378,288 2,378,848 - 2,378,848 2,384,992 - 2,384,992 Total Capital and Debt Expenses 2,378,288 882,385 3,260,673 2,378,848 40,615 2,419,463 2,384,992 572,564 2,957,556 INCREASE (DECREASE) FROM OPERATIONS (12,761) 529,546 516,785 500 1,343,805 1,344,305 - 830,478 830,478 FUND BALANCE, BEGINNING OF YEAR 43,574 2,180,945 2,224,519 30,813 2,710,491 2,741,304 31,313 4,054,296 4,085,609 INCREASE (DECREASE) FROM OPERATIONS (12,761) 529,546 516,785 500 1,343,805 1,344,305 - 830,478 830,478 FUND BALANCE, END OF YEAR 30,813 $ 2,710,491 $ 2,741,304 $ 31,313 $ 4,054,296 $ 4,085,609 $ 31,313 $ 4,884,774 $ 4,916,087 $ Actual FY2021 Estimate FY 2022 Budget FY 2023
COUNCIL COMMUNICATION
CC #: 2115
File #: 0320-01
Title: 2022 Weed Abatement - Public Hearing
Contact: Jason Rizzi 916-774-5802 [email protected] Meeting Date: 6/15/2022
Item #: 9.1.
RECOMMENDATION TO COUNCIL
To initiate the 2022 Weed Abatement Program staff recommends Council adopt the attached resolution overruling all objections to the proposed abatement of all weeds, rubbish, dirt and/or rank growth, as well as ordering the Fire Chief to abate or cause to be abated, the subject nuisances within the City of Roseville in accordance with the law.
BACKGROUND
On May 18, 2022, the City Council approved Resolution No. 22-144 declaring all weeds, rubbish, dirt and/or rank growths a public nuisance. It also set the date, time and place for the required public hearing. The attached resolution is the second and final step necessary to initiate the 2022 Weed Abatement Program.
FISCAL IMPACT
Owners of private parcels that are abated by the City are responsible for the costs associated with providing abatement services. A bill is sent to each property owner detailing the abatement costs, as well as an administrative fee. If the property owner fails to pay the bill, the City places a lien on the subject property and the monies owed are reimbursed through the property tax collection process.
ENVIRONMENTAL REVIEW
The Weed Abatement Program involves minor alteration in the condition of the land, water, and or vegetation which will not remove healthy, mature scenic trees. This activity is categorically exempt from CEQA as a Class 4 Exemption (State CEQA Guidelines Section 15304). The Exemption has been prepared and no further CEQA action is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal C - Maintain a safe and healthy community.
Respectfully Submitted,
Jason Rizzi, Fire Division Chief
Rick Bartee, Fire Chief
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution 22-196
2022 WeedAbatement Parcel List - ALPHA
2022 WeedAbatement Parcel List - APN
2022 - Sample WeedAbatement Letter
RESOLUTION NO. 22-196
ORDERING THE DESTRUCTION OR REMOVAL OF ALL WEEDS, DIRT, RUBBISH AND
RANK GROWTHS IN THE CITY OF ROSEVILLE, AND OVERRULING ANY AND ALL
OBJECTIONS THERETO
WHEREAS, on May 18, 2022, the Council of the City of Roseville, adopted Resolution No. 22-144, declaring all weeds, dirt, rubbish and rank growths within the City of Roseville to be a public nuisance and setting a time and place for hearing any objections to the proposed destruction or removal of such weeds, dirt, rubbish and rank growths; and WHEREAS, said public hearing was held on June 15, 2022, at which time all property owners having objections to the proposed abatement of the nuisance were given an opportunity to be heard;
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Roseville as follows:
1. Any and all objections to the proposed abatement of the nuisance in Resolution No. 22-144 Adopted May 18, 2022, are hereby overruled.
2. The Fire Chief is hereby ordered to abate, or cause to be abated, the nuisance by having all weeds, dirt, rubbish and rank growths within the City of Roseville removed in accordance with the law.
PASSED AND ADOPTED by the Council of the City of Roseville this by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
CITY CLERK
3313 ADELAIDE LP 403-040-046-000
7017 ADELAIDE DR 403-050-049-000
7105 ADELAIDE DR 403-020-068-000
7145 ADELAIDE DR 403-020-047-000
3001 ALDERWOOD PL 496-570-008-000
3009 ALDERWOOD PL 496-570-009-000
3017 ALDERWOOD PL 496-570-010-000
3025 ALDERWOOD PL 496-570-011-000
3033 ALDERWOOD PL 496-570-012-000
3041 ALDERWOOD PL 496-570-013-000
3049 ALDERWOOD PL 496-560-001-000
3057 ALDERWOOD PL 496-560-002-000
532 ALOLA ST 013-053-015-000
625 ALTA VISTA AV 011-181-006-000
1055 AMINGTON DR 490-360-003-000
1271 ANTELOPE CREEK DR 015-166-014-000
2001 ARBOR RIDGE DR 498-230-001-000
2024 ARBOR RIDGE DR 498-230-073-000
2032 ARBOR RIDGE DR 498-230-072-000
2033 ARBOR RIDGE DR 498-230-005-000
2041 ARBOR RIDGE DR 498-230-006-000
2048 ARBOR RIDGE DR 498-230-071-000
2049 ARBOR RIDGE DR 498-230-007-000
2056 ARBOR RIDGE DR 498-230-070-000
2057 ARBOR RIDGE DR 498-230-008-000
2064 ARBOR RIDGE DR 498-230-069-000
2065 ARBOR RIDGE DR 498-230-009-000
2072 ARBOR RIDGE DR 498-230-068-000
2073 ARBOR RIDGE DR 498-230-010-000
2080 ARBOR RIDGE DR 498-230-067-000
2081 ARBOR RIDGE DR 498-230-011-000
2088 ARBOR RIDGE DR 498-230-066-000
2089 ARBOR RIDGE DR 498-230-012-000
2096 ARBOR RIDGE DR 498-230-065-000
2097 ARBOR RIDGE DR 498-230-013-000
2104 ARBOR RIDGE DR 498-230-064-000
2105 ARBOR RIDGE DR 498-230-014-000
2113 ARBOR RIDGE DR 498-230-015-000
2121 ARBOR RIDGE DR 498-230-016-000
2129 ARBOR RIDGE DR 498-230-017-000
2137 ARBOR RIDGE DR 498-230-018-000
2144 ARBOR RIDGE DR 498-230-037-000
2152 ARBOR RIDGE DR 498-230-036-000
5169 ASHBROOK ST 481-340-031-000
5075 ASHLEY WOODS DR 464-050-018-000
5144 ASHLEY WOODS DR 464-040-033-000
5145 ASHLEY WOODS DR 464-040-034-000
9214 ATKINSON ST 473-070-015-000
904 ATLANTIC ST 013-012-002-000
951 ATLANTIC ST 015-110-005-000
8650 AUBURN BL 471-080-003-000
329½ B ST 014-033-024-000
4000 BACKWATER COVE CI 496-500-001-000
4001 BACKWATER COVE CI 496-500-026-000
4009 BACKWATER COVE CI 496-500-025-000
4017 BACKWATER COVE CI 496-500-024-000
4024 BACKWATER COVE CI 496-500-004-000
4025 BACKWATER COVE CI 496-500-023-000
4032 BACKWATER COVE CI 496-500-005-000
4033 BACKWATER COVE CI 496-500-022-000
4040 BACKWATER COVE CI 496-500-006-000
4041 BACKWATER COVE CI 496-500-021-000
4048 BACKWATER COVE CI 496-500-007-000
4056 BACKWATER COVE CI 496-500-008-000
4064 BACKWATER COVE CI 496-500-009-000
4072 BACKWATER COVE CI 496-500-010-000
4080 BACKWATER COVE CI 496-500-011-000
4088 BACKWATER COVE CI 496-500-012-000
4096 BACKWATER COVE CI 496-500-013-000
4104 BACKWATER COVE CI 496-500-014-000
4121 BACKWATER COVE CI 496-500-020-000
4129 BACKWATER COVE CI 496-500-019-000
4137 BACKWATER COVE CI 496-500-018-000
4145 BACKWATER COVE CI 496-500-017-000
4153 BACKWATER COVE CI 496-500-016-000
4161 BACKWATER COVE CI 496-500-015-000
130 BARJO AL 014-102-023-000
5000 BASELINE RD 498-010-083-000
5200 BASELINE RD 498-010-082-000
5400 BASELINE RD 498-010-081-000
5480 BASELINE RD 498-010-065-000
5600 BASELINE RD 498-010-064-000
5750 BASELINE RD 499-010-100-000
5850 BASELINE RD 499-010-099-000
5990 BASELINE RD 499-010-081-000
6000 BASELINE RD 499-010-075-000
6200 BASELINE RD 499-010-074-000
6250 BASELINE RD 499-010-080-000
Weed Abatement 2022 – List of Parcels
Address APN Address APN
301 BEE BALM CT 498-230-074-000
308 BEE BALM CT 498-230-080-000
309 BEE BALM CT 498-230-075-000
316 BEE BALM CT 498-230-079-000
317 BEE BALM CT 498-230-076-000
324 BEE BALM CT 498-230-078-000
325 BEE BALM CT 498-230-077-000
505 BERRY ST 015-100-031-000
601 BERRY ST 015-100-057-000
141 BIRCH ST 012-144-005-000
3000 BLACKWELDER WY 499-080-039-000
3001 BLACKWELDER WY 499-080-026-000
3008 BLACKWELDER WY 499-080-038-000
3009 BLACKWELDER WY 499-080-027-000
3016 BLACKWELDER WY 499-080-037-000
3017 BLACKWELDER WY 499-080-028-000
3024 BLACKWELDER WY 499-080-036-000
3025 BLACKWELDER WY 499-080-029-000
3032 BLACKWELDER WY 499-080-035-000
3033 BLACKWELDER WY 499-080-030-000
3040 BLACKWELDER WY 499-080-034-000
3041 BLACKWELDER WY 499-080-031-000
3048 BLACKWELDER WY 499-080-033-000
3049 BLACKWELDER WY 499-080-032-000
3056 BLACKWELDER WY 499-090-064-000
3057 BLACKWELDER WY 499-090-065-000
3064 BLACKWELDER WY 499-090-063-000
3065 BLACKWELDER WY 499-090-066-000
3072 BLACKWELDER WY 499-090-062-000
3073 BLACKWELDER WY 499-090-067-000
3080 BLACKWELDER WY 499-090-061-000
3081 BLACKWELDER WY 499-090-068-000
216 BLADE CT 481-330-061-000
217 BLADE CT 481-330-016-000
224 BLADE CT 481-330-062-000
225 BLADE CT 481-330-015-000
232 BLADE CT 481-330-063-000
233 BLADE CT 481-330-014-000
240 BLADE CT 481-330-064-000
241 BLADE CT 481-330-013-000
1431 BLUE OAKS BL 481-260-014-000
1451 BLUE OAKS BL 481-260-013-000
1475 BLUE OAKS BL 481-260-005-000
1478 BLUE OAKS BL 482-340-012-000
1485 BLUE OAKS BL 481-260-031-000
2150 BLUE OAKS BL 017-101-048-000
2450 BLUE OAKS BL 492-012-090-000
2720 BLUE OAKS BL 017-101-015-000
2860 BLUE OAKS BL 017-490-027-000
2880 BLUE OAKS BL 017-490-026-000
2930 BLUE OAKS BL 017-490-025-000
3040 BLUE OAKS BL 017-490-008-000
3260 BLUE OAKS BL 017-490-002-000
3338 BLUE OAKS BL 017-490-001-000
520 BONITA ST 014-152-004-000
200 BONNY KNOLL RD 014-120-010-000
2001 BOREALIS CI 498-200-001-000
2009 BOREALIS CI 498-200-002-000
2017 BOREALIS CI 498-200-003-000
2025 BOREALIS CI 498-200-004-000
2033 BOREALIS CI 498-200-005-000
2040 BOREALIS CI 498-200-033-000
2041 BOREALIS CI 498-200-006-000
2048 BOREALIS CI 498-200-032-000
2049 BOREALIS CI 498-200-007-000
2056 BOREALIS CI 498-200-031-000
2057 BOREALIS CI 498-200-008-000
2064 BOREALIS CI 498-200-030-000
2065 BOREALIS CI 498-200-009-000
2072 BOREALIS CI 498-200-029-000
2073 BOREALIS CI 498-200-010-000
2080 BOREALIS CI 498-200-028-000
2081 BOREALIS CI 498-200-011-000
2088 BOREALIS CI 498-200-027-000
2089 BOREALIS CI 498-200-012-000
2096 BOREALIS CI 498-200-026-000
2097 BOREALIS CI 498-200-013-000
2104 BOREALIS CI 498-200-025-000
2105 BOREALIS CI 498-200-014-000
2112 BOREALIS CI 498-200-024-000
2113 BOREALIS CI 498-200-015-000
2120 BOREALIS CI 498-200-023-000
2121 BOREALIS CI 498-200-016-000
2128 BOREALIS CI 498-200-022-000
2129 BOREALIS CI 498-200-017-000
2320 BOREALIS CI 498-200-034-000
2321 BOREALIS CI 498-200-072-000
3120 BRANDENBURBER DR 499-100-059-000
6008 BRENTON WY 499-110-018-000
6009 BRENTON WY 499-120-043-000
6016 BRENTON WY 499-110-019-000
6017 BRENTON WY 499-120-042-000
6024 BRENTON WY 499-110-020-000
6025 BRENTON WY 499-120-041-000
6032 BRENTON WY 499-110-021-000
6033 BRENTON WY 499-120-040-000
8089 BRIGHT STAR RD 498-100-041-000
5252 CAMPCREEK LP 478-320-037-000
6130 CAMPUS PW 481-270-003-000
6169 CAMPUS PW 481-300-040-000
124 CENTER ST 013-022-047-000
1208 CHAMPION OAKS DR 469-130-023-000
5144 CHELSEA CREEK RD 498-220-012-000
5145 CHELSEA CREEK RD 498-220-013-000
5152 CHELSEA CREEK RD 498-220-011-000
5153 CHELSEA CREEK RD 498-220-014-000
5160 CHELSEA CREEK RD 498-220-010-000
5161 CHELSEA CREEK RD 498-220-015-000
5168 CHELSEA CREEK RD 498-220-009-000
5169 CHELSEA CREEK RD 498-220-016-000
5176 CHELSEA CREEK RD 498-220-008-000
5177 CHELSEA CREEK RD 498-220-017-000
5184 CHELSEA CREEK RD 498-220-007-000
5185 CHELSEA CREEK RD 498-220-018-000
5192 CHELSEA CREEK RD 498-220-006-000
5193 CHELSEA CREEK RD 498-220-019-000
5200 CHELSEA CREEK RD 498-220-005-000
5201 CHELSEA CREEK RD 498-220-020-000
5208 CHELSEA CREEK RD 498-220-004-000
5209 CHELSEA CREEK RD 498-220-021-000
5216 CHELSEA CREEK RD 498-220-003-000
5217 CHELSEA CREEK RD 498-220-022-000
5224 CHELSEA CREEK RD 498-220-002-000
5232 CHELSEA CREEK RD 498-220-001-000
5081 CHICO DR 403-030-043-000
405 CHURCH ST 012-152-011-000
600 CHURCH ST 012-144-010-000
1000 CHURCH ST 012-171-031-000
1004 CHURCH ST 012-171-030-000
1008 CHURCH ST 012-171-029-000
1012 CHURCH ST 012-171-013-000
823 CIRBY WY 471-010-005-000
1021 CIRBY WY 471-190-046-000
429 CLINTON AV 014-252-019-000
5000 CLOUD BURST WY 496-480-009-000
5001 CLOUD BURST WY 496-480-010-000
5008 CLOUD BURST WY 496-470-038-000
5009 CLOUD BURST WY 496-470-037-000
5016 CLOUD BURST WY 496-470-039-000
5017 CLOUD BURST WY 496-470-036-000
5024 CLOUD BURST WY 496-470-040-000
5032 CLOUD BURST WY 496-470-041-000
5040 CLOUD BURST WY 496-470-042-000
5048 CLOUD BURST WY 496-470-043-000
5056 CLOUD BURST WY 496-470-044-000
5080 CLOUD BURST WY 496-470-001-000
5088 CLOUD BURST WY 496-470-002-000
5089 CLOUD BURST WY 496-470-066-000
5096 CLOUD BURST WY 496-470-003-000
5097 CLOUD BURST WY 496-470-065-000
5104 CLOUD BURST WY 496-470-004-000
5105 CLOUD BURST WY 496-470-064-000
5112 CLOUD BURST WY 496-470-005-000
5113 CLOUD BURST WY 496-470-063-000
5120 CLOUD BURST WY 496-470-006-000
5121 CLOUD BURST WY 496-470-062-000
5128 CLOUD BURST WY 496-470-007-000
5129 CLOUD BURST WY 496-470-061-000
3161 CONCORD VIEW WY 498-050-005-000
250 CONFERENCE CENTER DR 363-011-013-000
290 CONFERENCE CENTER DR 363-011-086-000
3801 COUNTRY CLUB DR 017-380-013-000
8711 CRIMSON RIDGE WY 481-290-073-000
8742 CRIMSON RIDGE WY 481-310-123-000
8750 CRIMSON RIDGE WY 481-310-124-000
8758 CRIMSON RIDGE WY 481-310-125-000
8766 CRIMSON RIDGE WY 481-310-126-000
8774 CRIMSON RIDGE WY 481-310-127-000
8782 CRIMSON RIDGE WY 481-310-128-000
8790 CRIMSON RIDGE WY 481-310-129-000
8798 CRIMSON RIDGE WY 481-310-130-000
8814 CRIMSON RIDGE WY 481-310-131-000
8822 CRIMSON RIDGE WY 481-310-132-000
8846 CRIMSON RIDGE WY 481-310-004-000
8871 CRIMSON RIDGE WY 481-290-018-000
8879 CRIMSON RIDGE WY 481-290-019-000
8887 CRIMSON RIDGE WY 481-290-020-000
8894 CRIMSON RIDGE WY 481-310-009-000
8895 CRIMSON RIDGE WY 481-290-021-000
2225 CUMBERLAND LP 492-340-041-000
2355 CUMBERLAND DR 492-320-040-000
424 DANWOOD CT 403-030-042-000
2130 DAYLIGHT DR 496-100-032-000
2134 DAYLIGHT DR 496-480-001-000
2142 DAYLIGHT DR 496-480-002-000
2150 DAYLIGHT DR 496-480-003-000
2158 DAYLIGHT DR 496-480-004-000
2166 DAYLIGHT DR 496-480-005-000
2190 DAYLIGHT DR 496-480-008-000
104 DEMPSEY CT 455-280-010-000
104 DEMPSEY CT 455-290-036-000
125 DEMPSEY CT 455-280-071-000
165 DEMPSEY CT 455-280-070-000
195 DEMPSEY CT 455-280-069-000
195 DEMPSEY CT 455-334-012-000
196 DEMPSEY CT 455-280-009-000
3040 DEMPSEY DR 455-290-035-000
500 DEREK PL 015-350-005-000
120 DIAMOND CREEK PL 482-420-002-000
280 DIAMOND OAKS RD 015-011-028-000
356 DIAMOND OAKS RD 015-011-029-000
551 DIAMOND OAKS RD 363-011-058-000
906 DOUGLAS BL 014-113-049-000
1017 DOUGLAS BL 013-194-027-000
1600 DOUGLAS BL 014-450-041-000
1600 DOUGLAS BL 014-450-053-000
1905 DOUGLAS BL 048-011-005-000
1780 E ROSEVILLE PW 458-050-078-000
1784 E ROSEVILLE PW 458-050-077-000
1851 E ROSEVILLE PW 468-010-044-000
5040 EAGLETON WY 464-060-015-000
5040 EAGLETON WY 464-070-045-000
5055 EAGLETON WY 464-060-014-000
408 EARL AV 014-252-003-000
415 EARL AV 014-250-011-000
3050 EARL RUSH DR 498-020-008-000
3115 EARL RUSH DR 498-020-052-000
3201 EARL RUSH DR 498-020-054-000
3801 EARL RUSH DR 498-020-017-000
220 EAST ST 013-024-023-000
5051 EASTRIDGE DR 466-020-043-000
1005 EDWINA JUSTUS LP 011-147-014-000
300 ELEFA ST 011-092-010-000
800 ELKO CT 492-440-051-000
801 ELKO CT 492-440-046-000
808 ELKO CT 492-440-050-000
809 ELKO CT 492-440-047-000
816 ELKO CT 492-440-049-000
817 ELKO CT 492-440-048-000
262 ELM ST 012-132-047-000
1661 ESKATON LP 482-450-074-000
1513 EUREKA RD 048-013-013-000
345 EVELYN AV 013-221-026-000
2001 EVENING STAR CI 496-600-025-000
2008 EVENING STAR CI 496-600-001-000
2009 EVENING STAR CI 496-600-026-000
2016 EVENING STAR CI 496-600-002-000
2017 EVENING STAR CI 496-600-027-000
2024 EVENING STAR CI 496-600-003-000
2032 EVENING STAR CI 496-600-004-000
2040 EVENING STAR CI 496-600-005-000
2048 EVENING STAR CI 496-600-006-000
2056 EVENING STAR CI 496-600-007-000
2057 EVENING STAR CI 496-600-015-000
2064 EVENING STAR CI 496-600-008-000
2065 EVENING STAR CI 496-600-014-000
2072 EVENING STAR CI 496-600-009-000
2073 EVENING STAR CI 496-600-013-000
2080 EVENING STAR CI 496-600-010-000
2081 EVENING STAR CI 496-600-012-000
2088 EVENING STAR CI 496-600-011-000
2105 EVENING STAR CI 496-600-016-000
2113 EVENING STAR CI 496-600-017-000
2121 EVENING STAR CI 496-600-018-000
2129 EVENING STAR CI 496-600-019-000
2137 EVENING STAR CI 496-600-020-000
2145 EVENING STAR CI 496-600-021-000
2152 EVENING STAR CI 496-600-028-000
2153 EVENING STAR CI 496-600-022-000
2160 EVENING STAR CI 496-600-029-000
2168 EVENING STAR CI 496-600-030-000
2176 EVENING STAR CI 496-600-031-000
2184 EVENING STAR CI 496-600-032-000
2192 EVENING STAR CI 496-600-033-000
2193 EVENING STAR CI 496-600-023-000
2200 EVENING STAR CI 496-600-034-000
2208 EVENING STAR CI 496-600-035-000
2216 EVENING STAR CI 496-600-036-000
2217 EVENING STAR CI 496-600-024-000
4073 EXPEDITION LN 496-570-033-000
4081 EXPEDITION LN 496-570-034-000
10051 FAIRWAY DR 017-123-088-000
10435 FAIRWAY DR 017-123-020-000
10521 FAIRWAY DR 357-150-005-000
10537 FAIRWAY DR 357-150-012-000
10553 FAIRWAY DR 357-150-011-000
10561 FAIRWAY DR 357-150-010-000
10577 FAIRWAY DR 357-150-009-000
5361 FANDANGO LP 499-060-017-000
5368 FANDANGO LP 499-060-038-000
5369 FANDANGO LP 499-060-016-000
5376 FANDANGO LP 499-060-039-000
5384 FANDANGO LP 499-060-040-000
5385 FANDANGO LP 499-060-015-000
5392 FANDANGO LP 499-060-041-000
5393 FANDANGO LP 499-060-014-000
5400 FANDANGO LP 499-060-042-000
5401 FANDANGO LP 499-060-013-000
5409 FANDANGO LP 499-060-012-000
5417 FANDANGO LP 499-060-011-000
5425 FANDANGO LP 499-060-010-000
5433 FANDANGO LP 499-060-009-000
5441 FANDANGO LP 499-060-008-000
5449 FANDANGO LP 499-060-007-000
5457 FANDANGO LP 499-060-006-000
5465 FANDANGO LP 499-060-005-000
5473 FANDANGO LP 499-060-004-000
5480 FANDANGO LP 499-060-053-000
5481 FANDANGO LP 499-060-003-000
5488 FANDANGO LP 499-060-054-000
5489 FANDANGO LP 499-060-002-000
5496 FANDANGO LP 499-060-055-000
5497 FANDANGO LP 499-060-001-000
4701 FIDDYMENT RD 492-013-001-000
4951 FIDDYMENT RD 492-013-006-000
5200 FIDDYMENT RD 492-011-001-000
5251 FIDDYMENT RD 017-117-097-000
5400 FIDDYMENT RD 017-101-038-000
6745 FIDDYMENT RD 017-162-010-000
6810 FIDDYMENT RD 498-010-023-000
6872 FIDDYMENT RD 498-010-021-000
426 FIFTH ST 014-041-016-000
435 FIFTH ST 014-061-039-000
213 FIG ST 012-162-009-000
246 FIG ST 012-134-031-000
3000 FLAMENCO WY 499-020-045-000
3001 FLAMENCO WY 499-020-046-000
109 FOLSOM RD 013-081-005-000
160 FOLSOM RD 013-101-022-000
7631 FOOTHILLS BL 017-232-033-000
7901 FOOTHILLS BL 017-232-031-000
8200 FOOTHILLS BL 481-270-025-000
8701 FOOTHILLS BL 017-232-005-000
8901 FOOTHILLS BL 017-232-006-000
10021 FOOTHILLS BL 017-250-019-000
10198 FOOTHILLS BL 017-250-076-000
8033 FORT COLLINS WY 496-230-057-000
400 FORTUNA CT 498-210-025-000
408 FORTUNA CT 498-210-024-000
416 FORTUNA CT 498-210-023-000
424 FORTUNA CT 498-210-022-000
1016 FORTUNA DR 498-210-033-000
1024 FORTUNA DR 498-210-032-000
1032 FORTUNA DR 498-210-031-000
1040 FORTUNA DR 498-210-030-000
1048 FORTUNA DR 498-210-029-000
1056 FORTUNA DR 498-210-028-000
1064 FORTUNA DR 498-210-027-000
1072 FORTUNA DR 498-210-026-000
7016 FOX TROT WY 499-020-057-000
7024 FOX TROT WY 499-020-034-000
7032 FOX TROT WY 499-020-033-000
1678 FREEDOM WY 363-022-025-000
1736 FREEDOM WY 363-022-017-000
1741 FREEDOM WY 363-022-018-000
1911 FREEDOM WY 363-022-027-000
2000 FREEDOM WY 017-123-080-000
2100 FREEDOM WY 017-123-081-000
2200 FREEDOM WY 017-123-090-000
2201 FREEDOM WY 017-123-084-000
2301 FREEDOM WY 017-123-083-000
500 FRIESIAN CT 499-110-011-000
501 FRIESIAN CT 499-110-028-000
508 FRIESIAN CT 499-110-010-000
509 FRIESIAN CT 499-110-036-000
516 FRIESIAN CT 499-110-009-000
517 FRIESIAN CT 499-110-037-000
524 FRIESIAN CT 499-110-008-000
532 FRIESIAN CT 499-110-007-000
540 FRIESIAN CT 499-110-006-000
548 FRIESIAN CT 499-110-005-000
556 FRIESIAN CT 499-110-004-000
557 FRIESIAN CT 499-110-035-000
564 FRIESIAN CT 499-110-003-000
565 FRIESIAN CT 499-110-034-000
572 FRIESIAN CT 499-110-002-000
573 FRIESIAN CT 499-110-033-000
580 FRIESIAN CT 499-110-001-000
400 FUCHSIA CT 496-580-031-000
408 FUCHSIA CT 496-580-030-000
409 FUCHSIA CT 496-580-023-000
416 FUCHSIA CT 496-580-029-000
417 FUCHSIA CT 496-580-024-000
424 FUCHSIA CT 496-580-028-000
425 FUCHSIA CT 496-580-025-000
432 FUCHSIA CT 496-580-027-000
433 FUCHSIA CT 496-580-026-000
7031 GALILEE RD 017-410-043-000
7100 GALILEE RD 017-410-085-000
7250 GALILEE RD 017-410-070-000
7300 GALILEE RD 017-410-020-000
7400 GALILEE RD 017-410-019-000
3313 GARIBALDI DR 499-010-089-000
246 GIBSON DR 361-230-024-000
250 GIBSON DR 361-230-023-000
270 GIBSON DR 363-011-014-000
540 GIBSON DR 363-011-007-000
556 GIBSON DR 363-011-005-000
564 GIBSON DR 363-011-003-000
572 GIBSON DR 363-011-004-000
580 GIBSON DR 363-011-002-000
101 GOLDBLOOM PL 498-230-019-000
108 GOLDBLOOM PL 498-230-023-000
109 GOLDBLOOM PL 498-230-020-000
116 GOLDBLOOM PL 498-230-022-000
117 GOLDBLOOM PL 498-230-021-000
8000 GORGON WY 499-090-021-000
8001 GORGON WY 499-090-029-000
8008 GORGON WY 499-090-022-000
8009 GORGON WY 499-090-028-000
8016 GORGON WY 499-090-023-000
8017 GORGON WY 499-090-027-000
8024 GORGON WY 499-090-024-000
8025 GORGON WY 499-090-026-000
8032 GORGON WY 499-090-025-000
4136 GOSSAMER ST 498-130-021-000
4137 GOSSAMER ST 498-130-093-000
4144 GOSSAMER ST 498-130-020-000
4145 GOSSAMER ST 498-130-094-000
4152 GOSSAMER ST 498-130-019-000
4153 GOSSAMER ST 498-130-095-000
4160 GOSSAMER ST 498-130-018-000
4161 GOSSAMER ST 498-130-096-000
4168 GOSSAMER ST 498-130-017-000
4169 GOSSAMER ST 498-130-097-000
4176 GOSSAMER ST 498-130-016-000
4184 GOSSAMER ST 498-130-015-000
4192 GOSSAMER ST 498-130-014-000
4200 GOSSAMER ST 498-130-013-000
5040 GRASSCREEK DR 496-570-045-000
5064 GRASSCREEK DR 496-570-042-000
5072 GRASSCREEK DR 496-570-041-000
5080 GRASSCREEK DR 496-570-040-000
5081 GRASSCREEK DR 496-570-001-000
5088 GRASSCREEK DR 496-570-039-000
5089 GRASSCREEK DR 496-570-002-000
5096 GRASSCREEK DR 496-570-038-000
5104 GRASSCREEK DR 496-570-037-000
5105 GRASSCREEK DR 496-570-003-000
5112 GRASSCREEK DR 496-570-036-000
5113 GRASSCREEK DR 496-570-004-000
5120 GRASSCREEK DR 496-570-035-000
5121 GRASSCREEK DR 496-570-005-000
5129 GRASSCREEK DR 496-570-006-000
5137 GRASSCREEK DR 496-570-007-000
5126 GREEN GROVE LN 478-320-038-000
5179 GREEN GROVE LN 017-162-033-000
4008 HALFLINGER WY 499-120-036-000
4009 HALFLINGER WY 499-120-032-000
4016 HALFLINGER WY 499-120-037-000
4017 HALFLINGER WY 499-120-031-000
4024 HALFLINGER WY 499-120-038-000
4025 HALFLINGER WY 499-120-030-000
4032 HALFLINGER WY 499-120-039-000
4033 HALFLINGER WY 499-120-029-000
6001 HALIFAX WY 499-090-034-000
6009 HALIFAX WY 499-090-035-000
6017 HALIFAX WY 499-090-036-000
6025 HALIFAX WY 499-090-037-000
6033 HALIFAX WY 499-090-038-000
6041 HALIFAX WY 499-090-039-000
6049 HALIFAX WY 499-090-040-000
6057 HALIFAX WY 499-090-041-000
6065 HALIFAX WY 499-090-042-000
6073 HALIFAX WY 499-090-043-000
6081 HALIFAX WY 499-090-044-000
219 HARDING BL 013-270-017-000
228 HARDING BL 013-212-049-000
600 HARDING BL 015-130-020-000
600 HARDING BL 015-140-007-000
698 HARDING BL 015-011-015-000
2551 HAYDEN PW 492-012-003-000
2088 HERITAGE DR 363-120-021-000
935 HIGHLAND POINTE DR 363-021-011-000
9009 HIMALAYA WY 499-070-064-000
9049 HIMALAYA WY 499-070-069-000
9097 HIMALAYA WY 499-070-074-000
9105 HIMALAYA WY 499-070-075-000
9113 HIMALAYA WY 499-070-076-000
9121 HIMALAYA WY 499-070-077-000
9128 HIMALAYA WY 499-090-033-000
9129 HIMALAYA WY 499-070-078-000
9136 HIMALAYA WY 499-090-032-000
9137 HIMALAYA WY 499-070-079-000
9144 HIMALAYA WY 499-090-031-000
9145 HIMALAYA WY 499-070-080-000
9152 HIMALAYA WY 499-090-030-000
5000 HOLLOWTOP WY 499-080-067-000
5001 HOLLOWTOP WY 499-080-054-000
5008 HOLLOWTOP WY 499-080-066-000
5009 HOLLOWTOP WY 499-080-055-000
5016 HOLLOWTOP WY 499-080-065-000
5017 HOLLOWTOP WY 499-080-056-000
5024 HOLLOWTOP WY 499-080-064-000
5025 HOLLOWTOP WY 499-080-057-000
5032 HOLLOWTOP WY 499-080-063-000
5033 HOLLOWTOP WY 499-080-058-000
5040 HOLLOWTOP WY 499-080-062-000
5041 HOLLOWTOP WY 499-080-059-000
5048 HOLLOWTOP WY 499-080-061-000
5049 HOLLOWTOP WY 499-080-060-000
5056 HOLLOWTOP WY 499-090-048-000
5057 HOLLOWTOP WY 499-090-049-000
5064 HOLLOWTOP WY 499-090-047-000
5065 HOLLOWTOP WY 499-090-050-000
5072 HOLLOWTOP WY 499-090-046-000
5073 HOLLOWTOP WY 499-090-051-000
5080 HOLLOWTOP WY 499-090-045-000
5081 HOLLOWTOP WY 499-090-052-000
8008 HOLSTEINER WY 499-110-029-000
8009 HOLSTEINER WY 499-110-025-000
8016 HOLSTEINER WY 499-110-030-000
8017 HOLSTEINER WY 499-110-024-000
8024 HOLSTEINER WY 499-110-031-000
8025 HOLSTEINER WY 499-110-023-000
8032 HOLSTEINER WY 499-110-032-000
8033 HOLSTEINER WY 499-110-022-000
5481 HOLT PW 492-490-001-000
301 HORSETAIL CT 496-580-032-000
309 HORSETAIL CT 496-580-033-000
316 HORSETAIL CT 496-580-038-000
317 HORSETAIL CT 496-580-034-000
324 HORSETAIL CT 496-580-037-000
325 HORSETAIL CT 496-580-035-000
333 HORSETAIL CT 496-580-036-000
37 HUDDLESTONE CI 455-280-068-000
2203 HURST WY 469-200-024-000
8025 INDUSTRIAL AV 017-410-068-000
8150 INDUSTRIAL AV 017-410-024-000
8151 INDUSTRIAL AV 017-410-017-000
8300 INDUSTRIAL AV 360-070-002-000
8450 INDUSTRIAL AV 017-113-008-000
8469 INDUSTRIAL AV 360-070-006-000
8473 INDUSTRIAL AV 360-070-005-000
10568 INDUSTRIAL AV 485-030-007-000
10572 INDUSTRIAL AV 485-030-009-000
10612 INDUSTRIAL AV 485-030-008-000
10700 INDUSTRIAL AV 017-123-003-000
814 JO ANNE LN 472-360-080-000
2001 JOHNSON RANCH DR 457-040-046-000
104 KEEHNER AV 014-113-047-000
212 KEEHNER AV 014-113-060-000
214 KENROY LN 472-170-004-000
600 KINDRED LN 014-263-042-000
600 KINDRED LN 014-263-045-000
1612 KIT CARSON WY 048-350-021-000
1614 KIT CARSON WY 048-350-015-000
1616 KIT CARSON WY 048-350-016-000
1618 KIT CARSON WY 048-350-018-000
501 KNIGHTSBRIDGE CT 481-300-063-000
508 KNIGHTSBRIDGE CT 481-300-082-000
509 KNIGHTSBRIDGE CT 481-300-064-000
516 KNIGHTSBRIDGE CT 481-300-081-000
517 KNIGHTSBRIDGE CT 481-300-065-000
524 KNIGHTSBRIDGE CT 481-300-080-000
525 KNIGHTSBRIDGE CT 481-300-066-000
532 KNIGHTSBRIDGE CT 481-300-079-000
533 KNIGHTSBRIDGE CT 481-300-067-000
540 KNIGHTSBRIDGE CT 481-300-078-000
541 KNIGHTSBRIDGE CT 481-300-068-000
548 KNIGHTSBRIDGE CT 481-300-077-000
549 KNIGHTSBRIDGE CT 481-300-069-000
556 KNIGHTSBRIDGE CT 481-300-076-000
557 KNIGHTSBRIDGE CT 481-300-070-000
564 KNIGHTSBRIDGE CT 481-300-075-000
572 KNIGHTSBRIDGE CT 481-300-074-000
573 KNIGHTSBRIDGE CT 481-300-071-000
580 KNIGHTSBRIDGE CT 481-300-073-000
581 KNIGHTSBRIDGE CT 481-300-072-000
3000 KNIGHTSBRIDGE LN 481-300-085-000
3001 KNIGHTSBRIDGE LN 481-300-059-000
3009 KNIGHTSBRIDGE LN 481-300-060-000
3016 KNIGHTSBRIDGE LN 481-300-084-000
3017 KNIGHTSBRIDGE LN 481-300-061-000
3024 KNIGHTSBRIDGE LN 481-300-083-000
3025 KNIGHTSBRIDGE LN 481-300-062-000
5030 KNIGHTSWOOD WY 466-410-034-000
5041 KNIGHTSWOOD WY 466-410-029-000
4000 KNOBBY CREST WY 499-080-053-000
4001 KNOBBY CREST WY 499-080-040-000
4008 KNOBBY CREST WY 499-080-052-000
4009 KNOBBY CREST WY 499-080-041-000
4016 KNOBBY CREST WY 499-080-051-000
4017 KNOBBY CREST WY 499-080-042-000
4024 KNOBBY CREST WY 499-080-050-000
4025 KNOBBY CREST WY 499-080-043-000
4032 KNOBBY CREST WY 499-080-049-000
4033 KNOBBY CREST WY 499-080-044-000
4040 KNOBBY CREST WY 499-080-048-000
4041 KNOBBY CREST WY 499-080-045-000
4048 KNOBBY CREST WY 499-080-047-000
4049 KNOBBY CREST WY 499-080-046-000
4056 KNOBBY CREST WY 499-090-056-000
4057 KNOBBY CREST WY 499-090-057-000
4064 KNOBBY CREST WY 499-090-055-000
4065 KNOBBY CREST WY 499-090-058-000
4072 KNOBBY CREST WY 499-090-054-000
4073 KNOBBY CREST WY 499-090-059-000
4080 KNOBBY CREST WY 499-090-053-000
4081 KNOBBY CREST WY 499-090-060-000
2000 LAKE RANGE WY 499-070-063-000
2001 LAKE RANGE WY 499-070-001-000
2008 LAKE RANGE WY 499-070-062-000
2009 LAKE RANGE WY 499-070-002-000
2016 LAKE RANGE WY 499-070-061-000
2017 LAKE RANGE WY 499-070-003-000
2025 LAKE RANGE WY 499-070-004-000
2033 LAKE RANGE WY 499-070-005-000
2041 LAKE RANGE WY 499-070-006-000
2049 LAKE RANGE WY 499-070-007-000
2057 LAKE RANGE WY 499-070-008-000
2065 LAKE RANGE WY 499-070-009-000
2073 LAKE RANGE WY 499-070-010-000
941 LAWTON AV 015-080-001-000
2021 LENDELL LN 473-100-045-000
801 LINCOLN ST 011-063-004-000
825 LINCOLN ST 011-063-002-000
845 LINCOLN ST 011-063-005-000
6015 LOCKRIDGE DR 464-040-032-000
6016 LOCKRIDGE DR 464-040-035-000
6134 LOCKRIDGE DR 464-030-036-000
6165 LOCKRIDGE DR 464-060-016-000
6166 LOCKRIDGE DR 464-060-017-000
116 LOST OAK CT 456-160-023-000
132 LOST OAK CT 456-160-021-000
173 LOST OAK CT 456-160-014-000
4097 LUXOR LN 466-300-036-000
812 MACHADO LN 472-210-033-000
7417 MALAKAI CI 492-480-073-000
7425 MALAKAI CI 492-480-072-000
7433 MALAKAI CI 492-480-071-000
7441 MALAKAI CI 492-480-070-000
7449 MALAKAI CI 492-480-069-000
7457 MALAKAI CI 492-480-068-000
7465 MALAKAI CI 492-480-067-000
7473 MALAKAI CI 492-480-066-000
2033 MALIBU PL 475-100-010-000
1380 MALLARD CREEK DR 485-050-055-000
1041 MAMBO WY 499-020-063-000
1048 MAMBO WY 499-020-001-000
1049 MAMBO WY 499-020-064-000
1057 MAMBO WY 499-020-065-000
1065 MAMBO WY 499-020-066-000
1073 MAMBO WY 499-020-067-000
1081 MAMBO WY 499-020-068-000
1089 MAMBO WY 499-020-069-000
1097 MAMBO WY 499-020-070-000
1112 MAMBO WY 499-020-009-000
1184 MAMBO WY 499-020-018-000
1185 MAMBO WY 499-020-020-000
1193 MAMBO WY 499-020-019-000
2111 MARCH RD 473-100-014-000
2140 MARCH RD 473-100-044-000
2141 MARCH RD 473-100-032-000
2151 MARCH RD 473-100-033-000
2161 MARCH RD 473-100-034-000
2170 MARCH RD 473-100-043-000
2171 MARCH RD 473-100-035-000
2180 MARCH RD 473-100-042-000
2181 MARCH RD 473-100-036-000
2191 MARCH RD 473-100-037-000
2200 MARCH RD 473-100-041-000
2201 MARCH RD 473-100-038-000
2210 MARCH RD 473-100-040-000
2211 MARCH RD 473-100-039-000
79 MARILYN AV 013-083-023-000
3421 MARKET ST 498-020-042-000
3450 MARKET ST 498-020-012-000
3561 MARKET ST 498-020-041-000
3610 MARKET ST 498-020-032-000
3611 MARKET ST 498-020-039-000
3651 MARKET ST 498-180-001-000
3661 MARKET ST 498-180-002-000
3750 MARKET ST 498-020-037-000
4178 MARKET ST 498-010-062-000
4230 MARKET ST 498-010-063-000
4251 MARKET ST 498-010-066-000
4291 MARKET ST 498-010-080-000
4391 MARKET ST 498-010-070-000
1206 MEADOW LN 469-200-026-000
1208 MEADOW LN 469-200-025-000
1213 MEADOW LN 469-200-013-000
1215 MEADOW LN 469-200-012-000
400 MEADOW BLOOM CT 498-230-035-000
408 MEADOW BLOOM CT 498-230-034-000
6032 MEANDERING WY 496-590-005-000
6033 MEANDERING WY 496-590-022-000
6040 MEANDERING WY 496-590-004-000
6041 MEANDERING WY 496-590-023-000
6048 MEANDERING WY 496-590-003-000
6049 MEANDERING WY 496-590-024-000
6056 MEANDERING WY 496-590-002-000
6057 MEANDERING WY 496-590-025-000
6064 MEANDERING WY 496-590-001-000
6072 MEANDERING WY 496-580-040-000
6073 MEANDERING WY 496-580-041-000
6080 MEANDERING WY 496-580-039-000
6081 MEANDERING WY 496-580-042-000
6089 MEANDERING WY 496-580-043-000
6097 MEANDERING WY 496-580-044-000
6105 MEANDERING WY 496-580-045-000
6113 MEANDERING WY 496-580-046-000
600 MELBA CT 492-440-064-000
601 MELBA CT 492-440-052-000
608 MELBA CT 492-440-063-000
609 MELBA CT 492-440-053-000
616 MELBA CT 492-440-062-000
617 MELBA CT 492-440-054-000
624 MELBA CT 492-440-061-000
625 MELBA CT 492-440-055-000
632 MELBA CT 492-440-060-000
633 MELBA CT 492-440-056-000
640 MELBA CT 492-440-059-000
641 MELBA CT 492-440-057-000
648 MELBA CT 492-440-058-000
1230 MELODY LN 472-330-052-000
2192 MILKY WAY CI 498-190-022-000
2200 MILKY WAY CI 498-190-023-000
3001 MOHAWK WY 481-310-105-000
3005 MOHAWK WY 481-310-104-000
3009 MOHAWK WY 481-310-103-000
3013 MOHAWK WY 481-310-108-000
3017 MOHAWK WY 481-310-107-000
3021 MOHAWK WY 481-310-106-000
3025 MOHAWK WY 481-310-111-000
3029 MOHAWK WY 481-310-110-000
3033 MOHAWK WY 481-310-109-000
3037 MOHAWK WY 481-310-114-000
3041 MOHAWK WY 481-310-113-000
3045 MOHAWK WY 481-310-112-000
3048 MOHAWK WY 481-310-122-000
3049 MOHAWK WY 481-310-117-000
3052 MOHAWK WY 481-310-121-000
3057 MOHAWK WY 481-310-116-000
3065 MOHAWK WY 481-310-115-000
4001 MOLTEN CREEK WY 498-240-143-000
4009 MOLTEN CREEK WY 498-240-142-000
4017 MOLTEN CREEK WY 498-240-141-000
4025 MOLTEN CREEK WY 498-240-140-000
4033 MOLTEN CREEK WY 498-240-139-000
4040 MOLTEN CREEK WY 498-240-095-000
4041 MOLTEN CREEK WY 498-240-138-000
4048 MOLTEN CREEK WY 498-240-096-000
4049 MOLTEN CREEK WY 498-240-137-000
4056 MOLTEN CREEK WY 498-240-097-000
4057 MOLTEN CREEK WY 498-240-136-000
4064 MOLTEN CREEK WY 498-240-098-000
4065 MOLTEN CREEK WY 498-240-135-000
4072 MOLTEN CREEK WY 498-240-099-000
4073 MOLTEN CREEK WY 498-240-134-000
4080 MOLTEN CREEK WY 498-240-100-000
4081 MOLTEN CREEK WY 498-240-133-000
4088 MOLTEN CREEK WY 498-240-101-000
4089 MOLTEN CREEK WY 498-240-132-000
4096 MOLTEN CREEK WY 498-240-102-000
4097 MOLTEN CREEK WY 498-240-131-000
4104 MOLTEN CREEK WY 498-240-103-000
4105 MOLTEN CREEK WY 498-240-130-000
4112 MOLTEN CREEK WY 498-240-104-000
4113 MOLTEN CREEK WY 498-240-129-000
4120 MOLTEN CREEK WY 498-240-105-000
4121 MOLTEN CREEK WY 498-240-128-000
4128 MOLTEN CREEK WY 498-240-106-000
4129 MOLTEN CREEK WY 498-240-127-000
4136 MOLTEN CREEK WY 498-240-107-000
4137 MOLTEN CREEK WY 498-240-126-000
4144 MOLTEN CREEK WY 498-240-108-000
4145 MOLTEN CREEK WY 498-240-125-000
4153 MOLTEN CREEK WY 498-240-124-000
4161 MOLTEN CREEK WY 498-240-123-000
4168 MOLTEN CREEK WY 498-240-109-000
4169 MOLTEN CREEK WY 498-240-122-000
4176 MOLTEN CREEK WY 498-240-110-000
4177 MOLTEN CREEK WY 498-240-121-000
4184 MOLTEN CREEK WY 498-240-111-000
4185 MOLTEN CREEK WY 498-240-120-000
4193 MOLTEN CREEK WY 498-240-119-000
4201 MOLTEN CREEK WY 498-240-118-000
4233 MOLTEN CREEK WY 498-240-034-000
4241 MOLTEN CREEK WY 498-240-033-000
4249 MOLTEN CREEK WY 498-240-032-000
4257 MOLTEN CREEK WY 498-240-031-000
1500 MONARCH GROVE ST 498-070-052-000
137 MORELLA CT 484-080-033-000
6080 MYSTIC WY 492-420-020-000
6088 MYSTIC WY 492-420-019-000
2009 N CIRBY WY 469-130-003-000
2010 N CIRBY WY 469-130-029-000
2011 N CIRBY WY 469-130-004-000
2012 N CIRBY WY 469-130-030-000
2014 N CIRBY WY 469-130-031-000
2700 N HAYDEN PW 492-012-091-000
2800 N HAYDEN PW 492-012-094-000
2801 N HAYDEN PW 492-500-002-000
2891 N HAYDEN PW 492-490-002-000
3101 N HAYDEN PW 492-012-086-000
241 NEVADA AV 013-192-036-000
3000 NEWFOUNDLAND DR 499-120-012-000
3001 NEWFOUNDLAND DR 499-120-013-000
3008 NEWFOUNDLAND DR 499-120-011-000
3009 NEWFOUNDLAND DR 499-120-022-000
3016 NEWFOUNDLAND DR 499-120-010-000
3017 NEWFOUNDLAND DR 499-120-023-000
3024 NEWFOUNDLAND DR 499-120-009-000
3032 NEWFOUNDLAND DR 499-120-008-000
3033 NEWFOUNDLAND DR 499-120-024-000
3040 NEWFOUNDLAND DR 499-120-007-000
3041 NEWFOUNDLAND DR 499-120-033-000
3048 NEWFOUNDLAND DR 499-120-006-000
3056 NEWFOUNDLAND DR 499-120-005-000
3057 NEWFOUNDLAND DR 499-120-034-000
3064 NEWFOUNDLAND DR 499-120-004-000
3065 NEWFOUNDLAND DR 499-120-035-000
3072 NEWFOUNDLAND DR 499-120-003-000
3073 NEWFOUNDLAND DR 499-120-044-000
3080 NEWFOUNDLAND DR 499-120-002-000
3088 NEWFOUNDLAND DR 499-120-001-000
3089 NEWFOUNDLAND DR 499-120-045-000
3096 NEWFOUNDLAND DR 499-110-016-000
3104 NEWFOUNDLAND DR 499-110-015-000
3105 NEWFOUNDLAND DR 499-110-017-000
3112 NEWFOUNDLAND DR 499-110-014-000
3113 NEWFOUNDLAND DR 499-110-026-000
3120 NEWFOUNDLAND DR 499-110-013-000
3121 NEWFOUNDLAND DR 499-110-027-000
3128 NEWFOUNDLAND DR 499-110-012-000
2051 NICOLE GEE DR 498-010-029-000
2100 NICOLE GEE DR 498-010-026-000
2101 NICOLE GEE DR 498-010-027-000
2200 NICOLE GEE DR 498-020-043-000
2351 NICOLE GEE DR 498-020-040-000
2660 NICOLE GEE DR 498-020-031-000
2902 NICOLE GEE DR 498-020-029-000
2008 NOKOTA WY 499-120-025-000
2009 NOKOTA WY 499-120-021-000
2016 NOKOTA WY 499-120-026-000
2017 NOKOTA WY 499-120-020-000
2024 NOKOTA WY 499-120-027-000
2025 NOKOTA WY 499-120-019-000
2032 NOKOTA WY 499-120-028-000
2033 NOKOTA WY 499-120-018-000
620 OAK ST 013-152-019-000
705 OAK ST 013-163-004-000
711 OAK ST 013-163-003-000
1876 OAK CREST DR 456-190-014-000
6072 OBERLANDER DR 499-100-067-000
6080 OBERLANDER DR 499-100-066-000
6081 OBERLANDER DR 499-100-017-000
6089 OBERLANDER DR 499-100-018-000
6097 OBERLANDER DR 499-100-019-000
6105 OBERLANDER DR 499-100-020-000
6113 OBERLANDER DR 499-100-021-000
6121 OBERLANDER DR 499-100-022-000
6129 OBERLANDER DR 499-100-023-000
6137 OBERLANDER DR 499-100-024-000
6145 OBERLANDER DR 499-100-025-000
6153 OBERLANDER DR 499-100-026-000
6161 OBERLANDER DR 499-100-027-000
6169 OBERLANDER DR 499-100-028-000
6177 OBERLANDER DR 499-100-029-000
6184 OBERLANDER DR 499-100-048-000
6185 OBERLANDER DR 499-100-030-000
6192 OBERLANDER DR 499-100-047-000
6193 OBERLANDER DR 499-100-031-000
6200 OBERLANDER DR 499-100-046-000
6201 OBERLANDER DR 499-100-032-000
6209 OBERLANDER DR 499-100-033-000
5085 OLD AUBURN RD 464-050-017-000
1016 OLD COACH DR 492-180-046-000
1056 OLD COACH DR 492-180-047-000
1088 OLD COACH DR 492-180-048-000
6000 ORANGE TIP WY 498-130-102-000
6001 ORANGE TIP WY 498-130-103-000
6008 ORANGE TIP WY 498-130-101-000
6009 ORANGE TIP WY 498-130-104-000
6016 ORANGE TIP WY 498-130-100-000
6017 ORANGE TIP WY 498-130-105-000
6024 ORANGE TIP WY 498-130-099-000
6025 ORANGE TIP WY 498-130-106-000
6032 ORANGE TIP WY 498-130-098-000
6033 ORANGE TIP WY 498-130-107-000
1005 ORLANDO AV 471-020-017-000
9024 ORLOV WY 499-100-045-000
9032 ORLOV WY 499-100-044-000
7621 PAINTED DESERT DR 481-260-012-000
7951 PAINTED DESERT DR 481-260-006-000
7000 PANAMINT WY 499-090-011-000
7001 PANAMINT WY 499-090-020-000
7008 PANAMINT WY 499-090-012-000
7009 PANAMINT WY 499-090-019-000
7016 PANAMINT WY 499-090-013-000
7017 PANAMINT WY 499-090-018-000
7024 PANAMINT WY 499-090-014-000
7025 PANAMINT WY 499-090-017-000
7032 PANAMINT WY 499-090-015-000
7033 PANAMINT WY 499-090-016-000
1741 PARK OAK DR 456-160-025-000
1650 PARKSIDE WY 017-117-022-000
601 PASO FINO CT 499-100-034-000
609 PASO FINO CT 499-100-035-000
616 PASO FINO CT 499-100-043-000
617 PASO FINO CT 499-100-036-000
624 PASO FINO CT 499-100-042-000
625 PASO FINO CT 499-100-037-000
632 PASO FINO CT 499-100-041-000
633 PASO FINO CT 499-100-038-000
640 PASO FINO CT 499-100-040-000
641 PASO FINO CT 499-100-039-000
204 PAUL CT 015-360-026-000
8008 PENTRO WY 499-100-050-000
8009 PENTRO WY 499-100-051-000
8016 PENTRO WY 499-100-049-000
8017 PENTRO WY 499-100-052-000
8025 PENTRO WY 499-100-053-000
8033 PENTRO WY 499-100-054-000
7001 PERSANO WY 499-100-060-000
7009 PERSANO WY 499-100-061-000
7016 PERSANO WY 499-100-058-000
7017 PERSANO WY 499-100-062-000
7024 PERSANO WY 499-100-057-000
7025 PERSANO WY 499-100-063-000
7032 PERSANO WY 499-100-056-000
7033 PERSANO WY 499-100-064-000
7040 PERSANO WY 499-100-055-000
7041 PERSANO WY 499-100-065-000
1751 PFE RD 473-100-022-000
1901 PFE RD 473-100-030-000
5730 PHILLIP RD 017-490-015-000
6000 PHILLIP RD 496-020-035-000
6380 PHILLIP RD 496-020-001-000
1207 PLEASANT GROVE BL 017-232-015-000
1257 PLEASANT GROVE BL 017-410-066-000
1268 PLEASANT GROVE BL 477-080-006-000
1721 PLEASANT GROVE BL 017-162-087-000
1751 PLEASANT GROVE BL 017-162-088-000
1798 PLEASANT GROVE BL 017-162-049-000
1875 PLEASANT GROVE BL 017-152-018-000
2931 PLEASANT GROVE BL 496-100-051-000
3200 PLEASANT GROVE BL 496-010-001-000
3250 PLEASANT GROVE BL 496-100-029-000
3301 PLEASANT GROVE BL 496-100-030-000
3380 PLEASANT GROVE BL 496-100-027-000
2501 PLUME WILLOW WY 498-240-046-000
2509 PLUME WILLOW WY 498-240-045-000
2517 PLUME WILLOW WY 498-240-063-000
2525 PLUME WILLOW WY 498-240-064-000
2001 PRAIRIE TOWN WY 492-013-002-000
2150 PRAIRIE TOWN WY 492-013-005-000
2151 PRAIRIE TOWN WY 492-013-003-000
361 PRINCETON CT 458-050-072-000
3097 PRUETT DR 492-430-112-000
3101 PRUETT DR 492-430-113-000
3105 PRUETT DR 492-430-114-000
3109 PRUETT DR 492-430-115-000
3113 PRUETT DR 492-430-116-000
3117 PRUETT DR 492-430-117-000
3121 PRUETT DR 492-430-118-000
3125 PRUETT DR 492-430-119-000
3129 PRUETT DR 492-430-120-000
3133 PRUETT DR 492-430-121-000
3137 PRUETT DR 492-430-122-000
3141 PRUETT DR 492-430-123-000
3145 PRUETT DR 492-430-124-000
3157 PRUETT DR 492-430-127-000
7001 PRUETT DR 492-460-062-000
7008 PRUETT DR 492-440-034-000
7016 PRUETT DR 492-440-033-000
7024 PRUETT DR 492-440-032-000
7032 PRUETT DR 492-440-031-000
2001 QUARTZ COVE WY 498-240-014-000
2008 QUARTZ COVE WY 498-240-047-000
2009 QUARTZ COVE WY 498-240-013-000
2016 QUARTZ COVE WY 498-240-048-000
2017 QUARTZ COVE WY 498-240-012-000
2024 QUARTZ COVE WY 498-240-049-000
2025 QUARTZ COVE WY 498-240-011-000
2032 QUARTZ COVE WY 498-240-050-000
2033 QUARTZ COVE WY 498-240-010-000
2040 QUARTZ COVE WY 498-240-051-000
2041 QUARTZ COVE WY 498-240-009-000
2048 QUARTZ COVE WY 498-240-052-000
2049 QUARTZ COVE WY 498-240-008-000
2056 QUARTZ COVE WY 498-240-053-000
2057 QUARTZ COVE WY 498-240-007-000
2064 QUARTZ COVE WY 498-240-054-000
2065 QUARTZ COVE WY 498-240-006-000
2073 QUARTZ COVE WY 498-240-005-000
2081 QUARTZ COVE WY 498-240-004-000
2089 QUARTZ COVE WY 498-240-003-000
2097 QUARTZ COVE WY 498-240-002-000
2105 QUARTZ COVE WY 498-240-001-000
3000 RED CANARD WY 498-240-055-000
3001 RED CANARD WY 498-240-094-000
3008 RED CANARD WY 498-240-056-000
3009 RED CANARD WY 498-240-093-000
3016 RED CANARD WY 498-240-057-000
3017 RED CANARD WY 498-240-092-000
3024 RED CANARD WY 498-240-058-000
3025 RED CANARD WY 498-240-091-000
3032 RED CANARD WY 498-240-059-000
3033 RED CANARD WY 498-240-090-000
3040 RED CANARD WY 498-240-060-000
3041 RED CANARD WY 498-240-089-000
3048 RED CANARD WY 498-240-061-000
3049 RED CANARD WY 498-240-088-000
3056 RED CANARD WY 498-240-062-000
3057 RED CANARD WY 498-240-087-000
3065 RED CANARD WY 498-240-086-000
3073 RED CANARD WY 498-240-085-000
3081 RED CANARD WY 498-240-084-000
3088 RED CANARD WY 498-240-065-000
3089 RED CANARD WY 498-240-083-000
3096 RED CANARD WY 498-240-066-000
3097 RED CANARD WY 498-240-082-000
3104 RED CANARD WY 498-240-067-000
3105 RED CANARD WY 498-240-081-000
3112 RED CANARD WY 498-240-068-000
3120 RED CANARD WY 498-240-069-000
3121 RED CANARD WY 498-240-080-000
3128 RED CANARD WY 498-240-070-000
3129 RED CANARD WY 498-240-079-000
3136 RED CANARD WY 498-240-071-000
3137 RED CANARD WY 498-240-078-000
3144 RED CANARD WY 498-240-072-000
3145 RED CANARD WY 498-240-077-000
3153 RED CANARD WY 498-240-076-000
3161 RED CANARD WY 498-240-075-000
910 RESERVE DR 015-490-036-000
940 RESERVE DR 015-490-035-000
999 RESERVE DR 363-011-054-000
1005 RESERVE DR 363-011-057-000
6153 RIDING PATH DR 498-080-047-000
6168 RIDING PATH DR 498-080-005-000
6176 RIDING PATH DR 498-080-004-000
816 ROCKY FORD CT 496-340-058-000
5089 ROCKY MOUNTAIN WY 496-410-037-000
5117 ROCKY MOUNTAIN WY 496-410-036-000
1411 ROCKY RIDGE DR 048-013-014-000
1470 ROCKY RIDGE DR 048-460-039-000
1640 ROCKY RIDGE DR 048-520-031-000
1950 ROCKY RIDGE DR 469-070-030-000
1995 ROCKY RIDGE DR 469-100-013-000
101 ROSEVILLE ST 013-250-025-000
290 ROSEVILLE PW 481-320-009-000
400 ROSEVILLE RD 472-060-011-000
400 ROSEVILLE RD 472-060-012-000
400 ROSEVILLE RD 472-070-008-000
400 ROSEVILLE RD 472-070-009-000
400 ROSEVILLE RD 472-070-036-000
400 ROSEVILLE RD 472-080-017-000
400 ROSEVILLE RD 472-080-019-000
401 ROSEVILLE PW 481-260-036-000
420 ROSEVILLE RD 472-080-022-000
442 ROSEVILLE RD 472-070-043-000
444 ROSEVILLE RD 472-070-015-000
444 ROSEVILLE RD 472-070-041-000
446 ROSEVILLE RD 472-070-017-000
446 ROSEVILLE RD 472-070-039-000
450 ROSEVILLE RD 472-060-010-000
450 ROSEVILLE RD 472-060-013-000
470 ROSEVILLE RD 472-060-032-000
480 ROSEVILLE RD 472-050-020-000
480 ROSEVILLE RD 472-050-022-000
482 ROSEVILLE RD 472-050-024-000
484 ROSEVILLE RD 472-050-034-000
484 ROSEVILLE RD 472-050-035-000
485 ROSEVILLE RD 472-050-010-000
486 ROSEVILLE RD 472-050-008-000
486 ROSEVILLE RD 472-050-014-000
486 ROSEVILLE RD 472-050-007-000
490 ROSEVILLE RD 472-050-013-000
490 ROSEVILLE RD 472-050-036-000
603 ROSEVILLE PW 481-270-054-000
621 ROSEVILLE PW 481-270-053-000
751 ROSEVILLE PW 017-232-037-000
1001 ROSEVILLE PW 363-030-064-000
1253 ROSEVILLE PW 015-166-070-000
1261 ROSEVILLE PW 015-011-030-000
9040 ROYAL GORGE LP 496-400-058-000
900 RUMBA CT 499-060-043-000
901 RUMBA CT 499-060-052-000
908 RUMBA CT 499-060-044-000
909 RUMBA CT 499-060-051-000
916 RUMBA CT 499-060-045-000
917 RUMBA CT 499-060-050-000
924 RUMBA CT 499-060-046-000
925 RUMBA CT 499-060-049-000
932 RUMBA CT 499-060-047-000
933 RUMBA CT 499-060-048-000
1828 S CIRBY WY 469-280-009-000
4949 S CIRBY WY 469-230-005-000
260 S HARDING BL 014-183-029-000
3589 SAG HARBOR DR 498-120-046-000
432 SAMBRE PL 482-420-072-000
1202 SAMOA WY 469-130-032-000
1203 SAMOA WY 469-130-028-000
1204 SAMOA WY 469-130-033-000
1205 SAMOA WY 469-130-027-000
1206 SAMOA WY 469-130-034-000
1207 SAMOA WY 469-130-026-000
1208 SAMOA WY 469-130-035-000
1209 SAMOA WY 469-130-025-000
1210 SAMOA WY 469-130-036-000
1211 SAMOA WY 469-130-024-000
1212 SAMOA WY 469-130-037-000
1214 SAMOA WY 469-130-038-000
1216 SAMOA WY 469-130-039-000
1623 SANTA CLARA DR 048-260-037-000
3001 SANTUCCI BL 499-010-092-000
3101 SANTUCCI BL 499-010-091-000
3551 SANTUCCI BL 499-010-008-000
3600 SANTUCCI BL 498-020-020-000
3700 SANTUCCI BL 498-020-018-000
3751 SANTUCCI BL 499-010-007-000
3800 SANTUCCI BL 499-010-024-000
3850 SANTUCCI BL 499-010-005-000
3900 SANTUCCI BL 499-010-025-000
4201 SANTUCCI BL 496-100-034-000
600 SEA CLIFF CT 498-220-031-000
601 SEA CLIFF CT 498-220-032-000
608 SEA CLIFF CT 498-220-030-000
609 SEA CLIFF CT 498-220-033-000
616 SEA CLIFF CT 498-220-029-000
617 SEA CLIFF CT 498-220-034-000
624 SEA CLIFF CT 498-220-028-000
625 SEA CLIFF CT 498-220-035-000
632 SEA CLIFF CT 498-220-027-000
633 SEA CLIFF CT 498-220-036-000
640 SEA CLIFF CT 498-220-026-000
641 SEA CLIFF CT 498-220-037-000
648 SEA CLIFF CT 498-220-025-000
649 SEA CLIFF CT 498-220-038-000
656 SEA CLIFF CT 498-220-024-000
657 SEA CLIFF CT 498-220-039-000
664 SEA CLIFF CT 498-220-023-000
1001 SECRET RAVINE PW 456-010-073-000
5925 SHADY FIR LN 017-162-046-000
2000 SHALE ST 481-350-050-000
2001 SHALE ST 481-350-031-000
2008 SHALE ST 481-350-049-000
2009 SHALE ST 481-350-032-000
2016 SHALE ST 481-350-048-000
2017 SHALE ST 481-350-033-000
2024 SHALE ST 481-350-047-000
2025 SHALE ST 481-350-034-000
2032 SHALE ST 481-350-046-000
2033 SHALE ST 481-350-035-000
2040 SHALE ST 481-350-045-000
2041 SHALE ST 481-350-036-000
2048 SHALE ST 481-350-044-000
2049 SHALE ST 481-350-037-000
2056 SHALE ST 481-350-043-000
2057 SHALE ST 481-350-038-000
2064 SHALE ST 481-350-042-000
2065 SHALE ST 481-350-039-000
2072 SHALE ST 481-350-041-000
2073 SHALE ST 481-350-040-000
925 SHASTA ST 015-100-060-000
3008 SHASTA DAISY CI 498-230-055-000
3016 SHASTA DAISY CI 498-230-054-000
3024 SHASTA DAISY CI 498-230-053-000
3032 SHASTA DAISY CI 498-230-052-000
3033 SHASTA DAISY CI 498-230-056-000
3040 SHASTA DAISY CI 498-230-051-000
3041 SHASTA DAISY CI 498-230-057-000
3048 SHASTA DAISY CI 498-230-050-000
3049 SHASTA DAISY CI 498-230-058-000
3056 SHASTA DAISY CI 498-230-049-000
3057 SHASTA DAISY CI 498-230-059-000
3064 SHASTA DAISY CI 498-230-048-000
3065 SHASTA DAISY CI 498-230-060-000
3072 SHASTA DAISY CI 498-230-047-000
3073 SHASTA DAISY CI 498-230-061-000
3080 SHASTA DAISY CI 498-230-046-000
3088 SHASTA DAISY CI 498-230-045-000
3096 SHASTA DAISY CI 498-230-044-000
3104 SHASTA DAISY CI 498-230-043-000
3105 SHASTA DAISY CI 498-230-062-000
3112 SHASTA DAISY CI 498-230-042-000
3120 SHASTA DAISY CI 498-230-041-000
3121 SHASTA DAISY CI 498-230-063-000
3128 SHASTA DAISY CI 498-230-040-000
3136 SHASTA DAISY CI 498-230-039-000
3144 SHASTA DAISY CI 498-230-038-000
8160 SIERRA COLLEGE BL 048-021-056-000
8180 SIERRA COLLEGE BL 048-021-057-000
9233 SIERRA COLLEGE BL 466-190-025-000
9237 SIERRA COLLEGE BL 466-190-042-000
9277 SIERRA COLLEGE BL 466-190-055-000
1000 SIERRA MORENA WY 499-090-006-000
1001 SIERRA MORENA WY 499-090-005-000
1008 SIERRA MORENA WY 499-090-007-000
1009 SIERRA MORENA WY 499-090-004-000
1016 SIERRA MORENA WY 499-090-008-000
1017 SIERRA MORENA WY 499-090-003-000
1024 SIERRA MORENA WY 499-090-009-000
1025 SIERRA MORENA WY 499-090-002-000
1032 SIERRA MORENA WY 499-090-010-000
1033 SIERRA MORENA WY 499-090-001-000
1041 SIERRA MORENA WY 499-080-076-000
1049 SIERRA MORENA WY 499-080-075-000
1057 SIERRA MORENA WY 499-080-074-000
1065 SIERRA MORENA WY 499-080-073-000
1073 SIERRA MORENA WY 499-080-072-000
1081 SIERRA MORENA WY 499-080-071-000
1089 SIERRA MORENA WY 499-080-070-000
1097 SIERRA MORENA WY 499-080-069-000
1105 SIERRA MORENA WY 499-080-068-000
1121 SIERRA MORENA WY 499-080-001-000
1129 SIERRA MORENA WY 499-080-002-000
1137 SIERRA MORENA WY 499-080-003-000
1145 SIERRA MORENA WY 499-080-004-000
1153 SIERRA MORENA WY 499-080-005-000
1161 SIERRA MORENA WY 499-080-006-000
1169 SIERRA MORENA WY 499-080-007-000
1177 SIERRA MORENA WY 499-080-008-000
1185 SIERRA MORENA WY 499-080-009-000
1193 SIERRA MORENA WY 499-080-010-000
1200 SIERRA MORENA WY 499-080-025-000
1201 SIERRA MORENA WY 499-080-011-000
1208 SIERRA MORENA WY 499-080-024-000
1209 SIERRA MORENA WY 499-080-012-000
1216 SIERRA MORENA WY 499-080-023-000
1217 SIERRA MORENA WY 499-080-013-000
1225 SIERRA MORENA WY 499-080-014-000
1232 SIERRA MORENA WY 499-080-022-000
1233 SIERRA MORENA WY 499-080-015-000
1240 SIERRA MORENA WY 499-080-021-000
1241 SIERRA MORENA WY 499-080-016-000
1248 SIERRA MORENA WY 499-080-020-000
1249 SIERRA MORENA WY 499-080-017-000
1256 SIERRA MORENA WY 499-080-019-000
1257 SIERRA MORENA WY 499-080-018-000
1264 SIERRA MORENA WY 499-090-072-000
1265 SIERRA MORENA WY 499-090-073-000
1272 SIERRA MORENA WY 499-090-071-000
1273 SIERRA MORENA WY 499-090-074-000
1280 SIERRA MORENA WY 499-090-070-000
1281 SIERRA MORENA WY 499-090-075-000
1288 SIERRA MORENA WY 499-090-069-000
1289 SIERRA MORENA WY 499-090-076-000
2260 SIERRA VILLAGE DR 499-120-014-000
2268 SIERRA VILLAGE DR 499-120-015-000
2276 SIERRA VILLAGE DR 499-120-016-000
2284 SIERRA VILLAGE DR 499-120-017-000
2300 SIERRA VILLAGE DR 499-030-084-000
2308 SIERRA VILLAGE DR 499-030-083-000
2316 SIERRA VILLAGE DR 499-030-082-000
2324 SIERRA VILLAGE DR 499-030-081-000
2332 SIERRA VILLAGE DR 499-030-080-000
2340 SIERRA VILLAGE DR 499-030-079-000
2348 SIERRA VILLAGE DR 499-030-078-000
2356 SIERRA VILLAGE DR 499-030-077-000
2364 SIERRA VILLAGE DR 499-030-076-000
2372 SIERRA VILLAGE DR 499-030-075-000
2380 SIERRA VILLAGE DR 499-030-074-000
2388 SIERRA VILLAGE DR 499-030-073-000
2396 SIERRA VILLAGE DR 499-030-072-000
500 SILVER CLOUD CT 496-580-022-000
501 SILVER CLOUD CT 496-580-001-000
508 SILVER CLOUD CT 496-580-021-000
516 SILVER CLOUD CT 496-580-020-000
524 SILVER CLOUD CT 496-580-019-000
525 SILVER CLOUD CT 496-580-004-000
532 SILVER CLOUD CT 496-580-018-000
533 SILVER CLOUD CT 496-580-005-000
541 SILVER CLOUD CT 496-580-006-000
549 SILVER CLOUD CT 496-580-007-000
557 SILVER CLOUD CT 496-580-008-000
565 SILVER CLOUD CT 496-580-009-000
572 SILVER CLOUD CT 496-580-017-000
573 SILVER CLOUD CT 496-580-010-000
580 SILVER CLOUD CT 496-580-016-000
581 SILVER CLOUD CT 496-580-011-000
588 SILVER CLOUD CT 496-580-015-000
589 SILVER CLOUD CT 496-580-012-000
596 SILVER CLOUD CT 496-580-014-000
597 SILVER CLOUD CT 496-580-013-000
2401 SILVER SPRUCE DR 498-020-019-000
1008 SILVERWIRE ST 481-350-073-000
1016 SILVERWIRE ST 481-350-072-000
1024 SILVERWIRE ST 481-350-071-000
350 SIXTH ST 014-051-017-000
412 SIXTH ST 014-062-018-000
201 SNOWY EGRET CT 456-180-006-000
1001 SOLACE RIVER WY 498-240-044-000
1008 SOLACE RIVER WY 498-240-015-000
1009 SOLACE RIVER WY 498-240-043-000
1016 SOLACE RIVER WY 498-240-016-000
1017 SOLACE RIVER WY 498-240-042-000
1024 SOLACE RIVER WY 498-240-017-000
1025 SOLACE RIVER WY 498-240-041-000
1032 SOLACE RIVER WY 498-240-018-000
1033 SOLACE RIVER WY 498-240-040-000
1040 SOLACE RIVER WY 498-240-019-000
1041 SOLACE RIVER WY 498-240-039-000
1048 SOLACE RIVER WY 498-240-020-000
1049 SOLACE RIVER WY 498-240-038-000
1056 SOLACE RIVER WY 498-240-021-000
1057 SOLACE RIVER WY 498-240-037-000
1064 SOLACE RIVER WY 498-240-022-000
1072 SOLACE RIVER WY 498-240-023-000
1080 SOLACE RIVER WY 498-240-024-000
1088 SOLACE RIVER WY 498-240-025-000
1096 SOLACE RIVER WY 498-240-026-000
1097 SOLACE RIVER WY 498-240-036-000
1104 SOLACE RIVER WY 498-240-027-000
1105 SOLACE RIVER WY 498-240-035-000
1112 SOLACE RIVER WY 498-240-028-000
1113 SOLACE RIVER WY 498-240-073-000
1120 SOLACE RIVER WY 498-240-029-000
1121 SOLACE RIVER WY 498-240-074-000
1128 SOLACE RIVER WY 498-240-030-000
5065 SOLAR WY 498-200-076-000
1088 SOLAR FLARE WY 496-520-011-000
1089 SOLAR FLARE WY 496-520-097-000
1096 SOLAR FLARE WY 496-520-012-000
1097 SOLAR FLARE WY 496-520-098-000
1104 SOLAR FLARE WY 496-520-013-000
1105 SOLAR FLARE WY 496-520-099-000
1112 SOLAR FLARE WY 496-520-014-000
1120 SOLAR FLARE WY 496-520-015-000
200 SOLAR FLARE CT 496-520-016-000
208 SOLAR FLARE CT 496-520-017-000
216 SOLAR FLARE CT 496-520-018-000
217 SOLAR FLARE CT 496-520-023-000
225 SOLAR FLARE CT 496-520-022-000
232 SOLAR FLARE CT 496-520-019-000
240 SOLAR FLARE CT 496-520-020-000
241 SOLAR FLARE CT 496-520-021-000
2 SOMER RIDGE DR 471-020-036-000
4001 SPROUT ST 481-350-001-000
4009 SPROUT ST 481-350-002-000
4017 SPROUT ST 481-350-003-000
4025 SPROUT ST 481-350-004-000
4033 SPROUT ST 481-350-005-000
4041 SPROUT ST 481-350-006-000
4049 SPROUT ST 481-350-007-000
4057 SPROUT ST 481-350-008-000
4065 SPROUT ST 481-350-009-000
4073 SPROUT ST 481-350-010-000
4081 SPROUT ST 481-350-011-000
4088 SPROUT ST 481-350-030-000
4089 SPROUT ST 481-350-012-000
4096 SPROUT ST 481-350-029-000
4097 SPROUT ST 481-350-013-000
4104 SPROUT ST 481-350-028-000
4112 SPROUT ST 481-350-027-000
4113 SPROUT ST 481-350-014-000
4120 SPROUT ST 481-350-026-000
4121 SPROUT ST 481-350-015-000
4128 SPROUT ST 481-350-025-000
4129 SPROUT ST 481-350-016-000
4136 SPROUT ST 481-350-024-000
4137 SPROUT ST 481-350-017-000
4144 SPROUT ST 481-350-023-000
4145 SPROUT ST 481-350-018-000
4152 SPROUT ST 481-350-022-000
4153 SPROUT ST 481-350-019-000
4160 SPROUT ST 481-350-021-000
4161 SPROUT ST 481-350-020-000
7000 STACCATO WY 481-310-003-000
7004 STACCATO WY 481-310-002-000
7008 STACCATO WY 481-310-001-000
7012 STACCATO WY 481-310-012-000
7016 STACCATO WY 481-310-011-000
7020 STACCATO WY 481-310-010-000
7024 STACCATO WY 481-310-015-000
7028 STACCATO WY 481-310-014-000
7032 STACCATO WY 481-310-013-000
5001 STAR DANCE CI 496-550-036-000
5009 STAR DANCE CI 496-550-037-000
5017 STAR DANCE CI 496-550-038-000
5024 STAR DANCE CI 496-550-033-000
5025 STAR DANCE CI 496-550-039-000
5032 STAR DANCE CI 496-550-032-000
5033 STAR DANCE CI 496-550-040-000
5040 STAR DANCE CI 496-550-031-000
5041 STAR DANCE CI 496-550-041-000
5048 STAR DANCE CI 496-550-030-000
5049 STAR DANCE CI 496-550-042-000
5056 STAR DANCE CI 496-550-029-000
5057 STAR DANCE CI 496-550-043-000
5064 STAR DANCE CI 496-550-028-000
5065 STAR DANCE CI 496-550-044-000
5072 STAR DANCE CI 496-550-027-000
5073 STAR DANCE CI 496-550-045-000
5080 STAR DANCE CI 496-550-026-000
5081 STAR DANCE CI 496-550-046-000
5088 STAR DANCE CI 496-550-025-000
5089 STAR DANCE CI 496-550-047-000
5096 STAR DANCE CI 496-550-024-000
5104 STAR DANCE CI 496-550-023-000
5112 STAR DANCE CI 496-550-022-000
5120 STAR DANCE CI 496-550-021-000
5128 STAR DANCE CI 496-550-020-000
5129 STAR DANCE CI 496-550-048-000
5136 STAR DANCE CI 496-550-019-000
5137 STAR DANCE CI 496-550-049-000
5144 STAR DANCE CI 496-550-018-000
5145 STAR DANCE CI 496-550-050-000
5152 STAR DANCE CI 496-550-017-000
5160 STAR DANCE CI 496-550-016-000
5168 STAR DANCE CI 496-550-015-000
5176 STAR DANCE CI 496-550-014-000
5184 STAR DANCE CI 496-550-013-000
5192 STAR DANCE CI 496-550-012-000
5193 STAR DANCE CI 496-550-051-000
5200 STAR DANCE CI 496-550-011-000
5201 STAR DANCE CI 496-550-052-000
5208 STAR DANCE CI 496-550-010-000
5209 STAR DANCE CI 496-550-053-000
5216 STAR DANCE CI 496-550-009-000
5217 STAR DANCE CI 496-550-054-000
5224 STAR DANCE CI 496-550-008-000
5225 STAR DANCE CI 496-550-055-000
5232 STAR DANCE CI 496-550-007-000
5233 STAR DANCE CI 496-550-056-000
5240 STAR DANCE CI 496-550-006-000
5241 STAR DANCE CI 496-550-057-000
5248 STAR DANCE CI 496-550-005-000
5249 STAR DANCE CI 496-550-058-000
5256 STAR DANCE CI 496-550-004-000
5257 STAR DANCE CI 496-550-059-000
5264 STAR DANCE CI 496-550-003-000
5272 STAR DANCE CI 496-550-002-000
5280 STAR DANCE CI 496-550-001-000
1470 STONE POINT DR 048-460-030-000
4001 SUN DROP WY 496-520-028-000
4008 SUN DROP WY 496-520-103-000
4009 SUN DROP WY 496-520-027-000
4016 SUN DROP WY 496-520-102-000
4017 SUN DROP WY 496-520-026-000
4024 SUN DROP WY 496-520-101-000
4025 SUN DROP WY 496-520-025-000
4032 SUN DROP WY 496-520-100-000
4033 SUN DROP WY 496-520-024-000
301 SUNBELT PL 496-520-033-000
309 SUNBELT PL 496-520-032-000
316 SUNBELT PL 496-520-029-000
317 SUNBELT PL 496-520-031-000
324 SUNBELT PL 496-520-030-000
5113 SUNBELT WY 496-520-035-000
5121 SUNBELT WY 496-520-034-000
718 SUNRISE AV 471-220-021-000
724 SUNRISE AV 014-293-018-000
724 SUNRISE AV 471-220-022-000
1140 SUNRISE AV 471-140-045-000
1041 SWALLOWTAIL DR 498-070-010-000
1049 SWALLOWTAIL DR 498-070-009-000
1056 SWALLOWTAIL DR 498-070-050-000
1064 SWALLOWTAIL DR 498-070-051-000
1176 SWALLOWTAIL DR 498-130-056-000
1177 SWALLOWTAIL DR 498-130-007-000
1185 SWALLOWTAIL DR 498-130-008-000
1193 SWALLOWTAIL DR 498-130-009-000
1200 SWALLOWTAIL DR 498-130-041-000
1201 SWALLOWTAIL DR 498-130-010-000
1208 SWALLOWTAIL DR 498-130-040-000
1209 SWALLOWTAIL DR 498-130-011-000
1216 SWALLOWTAIL DR 498-130-039-000
1217 SWALLOWTAIL DR 498-130-012-000
1232 SWALLOWTAIL DR 498-130-112-000
1233 SWALLOWTAIL DR 498-130-078-000
1240 SWALLOWTAIL DR 498-130-111-000
1241 SWALLOWTAIL DR 498-130-079-000
1248 SWALLOWTAIL DR 498-130-110-000
1249 SWALLOWTAIL DR 498-130-080-000
1256 SWALLOWTAIL DR 498-130-109-000
1257 SWALLOWTAIL DR 498-130-081-000
1264 SWALLOWTAIL DR 498-130-108-000
1265 SWALLOWTAIL DR 498-130-082-000
1273 SWALLOWTAIL DR 498-130-083-000
1281 SWALLOWTAIL DR 498-130-084-000
1289 SWALLOWTAIL DR 498-130-085-000
1297 SWALLOWTAIL DR 498-130-086-000
1305 SWALLOWTAIL DR 498-130-087-000
1313 SWALLOWTAIL DR 498-130-088-000
1321 SWALLOWTAIL DR 498-130-089-000
1329 SWALLOWTAIL DR 498-130-090-000
1337 SWALLOWTAIL DR 498-130-091-000
1345 SWALLOWTAIL DR 498-130-092-000
4001 SWING WY 499-020-021-000
6001 TALMAGE WY 492-440-024-000
6009 TALMAGE WY 492-440-023-000
6016 TALMAGE WY 492-440-030-000
6017 TALMAGE WY 492-440-022-000
6024 TALMAGE WY 492-440-029-000
6025 TALMAGE WY 492-440-021-000
6032 TALMAGE WY 492-440-028-000
6033 TALMAGE WY 492-440-020-000
6040 TALMAGE WY 492-440-027-000
6048 TALMAGE WY 492-440-026-000
6056 TALMAGE WY 492-440-025-000
1820 TAYLOR RD 015-450-025-000
1850 TAYLOR RD 015-450-024-000
2501 TAYLOR RD 015-164-001-000
101 TERRAWOOD CT 481-330-006-000
109 TERRAWOOD CT 481-330-005-000
117 TERRAWOOD CT 481-330-004-000
125 TERRAWOOD CT 481-330-003-000
141 TERRAWOOD CT 481-330-002-000
149 TERRAWOOD CT 481-330-001-000
8000 TITAN LN 498-190-057-000
8001 TITAN LN 498-190-056-000
8008 TITAN LN 498-190-058-000
8009 TITAN LN 498-190-055-000
8016 TITAN LN 498-190-059-000
8017 TITAN LN 498-190-054-000
8024 TITAN LN 498-190-060-000
8025 TITAN LN 498-190-053-000
8032 TITAN LN 498-190-061-000
8033 TITAN LN 498-190-052-000
8040 TITAN LN 498-190-062-000
8041 TITAN LN 498-190-051-000
8048 TITAN LN 498-190-063-000
8049 TITAN LN 498-190-050-000
8056 TITAN LN 498-190-064-000
8057 TITAN LN 498-190-049-000
8064 TITAN LN 498-190-065-000
8065 TITAN LN 498-190-048-000
2503 TRADEWINDS DR 482-480-002-000
2515 TRADEWINDS DR 482-480-003-000
2545 TRADEWINDS DR 482-480-004-000
2547 TRADEWINDS DR 017-117-023-000
4240 TRAILBLAZER LP 496-540-005-000
4256 TRAILBLAZER LP 496-540-003-000
4264 TRAILBLAZER LP 496-540-002-000
4265 TRAILBLAZER LP 496-540-058-000
4272 TRAILBLAZER LP 496-540-001-000
4273 TRAILBLAZER LP 496-540-059-000
4001 TRINITY ALPS WY 499-070-047-000
4009 TRINITY ALPS WY 499-070-048-000
4016 TRINITY ALPS WY 499-070-060-000
4017 TRINITY ALPS WY 499-070-049-000
4024 TRINITY ALPS WY 499-070-059-000
4025 TRINITY ALPS WY 499-070-050-000
4032 TRINITY ALPS WY 499-070-058-000
4033 TRINITY ALPS WY 499-070-051-000
4040 TRINITY ALPS WY 499-070-057-000
4041 TRINITY ALPS WY 499-070-052-000
4048 TRINITY ALPS WY 499-070-056-000
4049 TRINITY ALPS WY 499-070-053-000
4056 TRINITY ALPS WY 499-070-055-000
4057 TRINITY ALPS WY 499-070-054-000
4072 TRINITY ALPS WY 499-070-090-000
4073 TRINITY ALPS WY 499-070-091-000
4081 TRINITY ALPS WY 499-070-092-000
4088 TRINITY ALPS WY 499-070-089-000
4089 TRINITY ALPS WY 499-070-093-000
4096 TRINITY ALPS WY 499-070-088-000
4097 TRINITY ALPS WY 499-070-094-000
4104 TRINITY ALPS WY 499-070-087-000
4105 TRINITY ALPS WY 499-070-095-000
4112 TRINITY ALPS WY 499-070-086-000
4113 TRINITY ALPS WY 499-070-096-000
4120 TRINITY ALPS WY 499-070-085-000
4121 TRINITY ALPS WY 499-070-097-000
4128 TRINITY ALPS WY 499-070-084-000
4129 TRINITY ALPS WY 499-070-098-000
4136 TRINITY ALPS WY 499-070-083-000
4137 TRINITY ALPS WY 499-070-099-000
4144 TRINITY ALPS WY 499-070-082-000
4145 TRINITY ALPS WY 499-070-100-000
4152 TRINITY ALPS WY 499-070-081-000
4251 UPLAND DR 498-010-045-000
4601 UPLAND DR 498-010-031-000
4651 UPLAND DR 498-010-030-000
4701 UPLAND DR 498-010-022-000
4850 UPLAND DR 498-010-025-000
4851 UPLAND DR 498-010-028-000
4950 UPLAND DR 498-010-024-000
309 VALLEJO AV 015-080-019-000
531 VALLEJO AV 011-250-007-000
86 VALLEY OAK DR 472-370-013-000
88 VALLEY OAK DR 472-370-014-000
90 VALLEY OAK DR 472-370-015-000
92 VALLEY OAK DR 472-370-016-000
94 VALLEY OAK DR 472-370-017-000
96 VALLEY OAK DR 472-370-018-000
98 VALLEY OAK DR 472-370-019-000
99 VALLEY OAK DR 472-370-035-000
100 VALLEY OAK DR 472-370-020-000
101 VALLEY OAK DR 472-370-034-000
102 VALLEY OAK DR 472-370-021-000
103 VALLEY OAK DR 472-370-033-000
104 VALLEY OAK DR 472-370-022-000
105 VALLEY OAK DR 472-370-032-000
106 VALLEY OAK DR 472-370-023-000
107 VALLEY OAK DR 472-370-031-000
108 VALLEY OAK DR 472-370-024-000
109 VALLEY OAK DR 472-370-030-000
110 VALLEY OAK DR 472-370-025-000
111 VALLEY OAK DR 472-370-029-000
112 VALLEY OAK DR 472-370-026-000
113 VALLEY OAK DR 472-370-028-000
114 VALLEY OAK DR 472-370-027-000
3112 VAUGHN WY 492-450-036-000
3113 VAUGHN WY 492-450-037-000
3120 VAUGHN WY 492-450-035-000
3121 VAUGHN WY 492-450-038-000
431 VERNON ST 013-123-021-000
1590 VINEYARD RD 012-260-069-000
2105 VIOLA WY 046-020-069-000
1600 VISTA GRANDE BL 498-180-003-000
1710 VISTA GRANDE BL 498-020-036-000
1721 VISTA GRANDE BL 498-010-060-000
1750 VISTA GRANDE BL 498-020-035-000
1801 VISTA GRANDE BL 498-010-059-000
1850 VISTA GRANDE BL 498-020-034-000
1867 VISTA GRANDE BL 499-110-038-000
2400 VISTA GRANDE BL 498-020-022-000
2401 VISTA GRANDE BL 499-010-095-000
2520 VISTA GRANDE BL 498-020-021-000
2700 VISTA GRANDE BL 499-010-009-000
2900 VISTA GRANDE BL 499-010-004-000
2901 VISTA GRANDE BL 499-010-087-000
3051 VISTA GRANDE BL 499-010-086-000
3091 VISTA GRANDE BL 499-010-085-000
5833 VISTA PARK DR 499-110-039-000
5856 VISTA PARK DR 499-020-093-000
5864 VISTA PARK DR 499-020-092-000
5872 VISTA PARK DR 499-020-091-000
5880 VISTA PARK DR 499-020-090-000
5889 VISTA PARK DR 499-120-046-000
5904 VISTA PARK DR 499-020-103-000
5905 VISTA PARK DR 499-120-047-000
5912 VISTA PARK DR 499-020-104-000
5920 VISTA PARK DR 499-030-098-000
5928 VISTA PARK DR 499-030-099-000
5936 VISTA PARK DR 499-030-100-000
5944 VISTA PARK DR 499-030-101-000
5952 VISTA PARK DR 499-030-102-000
5960 VISTA PARK DR 499-030-103-000
5977 VISTA PARK DR 499-120-048-000
117 VISTA VERDE CT 492-180-045-000
1430 W COLONIAL PW 468-130-055-000
6000 WADDINGTON WY 499-070-046-000
6001 WADDINGTON WY 499-070-031-000
6008 WADDINGTON WY 499-070-045-000
6009 WADDINGTON WY 499-070-032-000
1353 WADSWORTH CI 492-440-065-000
1385 WADSWORTH CI 492-440-001-000
1392 WADSWORTH CI 492-440-045-000
1393 WADSWORTH CI 492-440-002-000
1400 WADSWORTH CI 492-440-044-000
1401 WADSWORTH CI 492-440-003-000
1408 WADSWORTH CI 492-440-043-000
1409 WADSWORTH CI 492-440-004-000
1416 WADSWORTH CI 492-440-042-000
1424 WADSWORTH CI 492-440-041-000
1432 WADSWORTH CI 492-440-040-000
1440 WADSWORTH CI 492-440-039-000
1441 WADSWORTH CI 492-440-008-000
1472 WADSWORTH CI 492-440-035-000
1473 WADSWORTH CI 492-440-012-000
1481 WADSWORTH CI 492-460-001-000
1489 WADSWORTH CI 492-460-002-000
1497 WADSWORTH CI 492-460-003-000
1505 WADSWORTH CI 492-460-004-000
1513 WADSWORTH CI 492-460-005-000
1521 WADSWORTH CI 492-450-001-000
1529 WADSWORTH CI 492-450-002-000
1537 WADSWORTH CI 492-450-003-000
101 WALKABOUT CT 496-490-010-000
109 WALKABOUT CT 496-490-009-000
6000 WANDERING STAR DR 498-190-075-000
6001 WANDERING STAR DR 498-190-074-000
6008 WANDERING STAR DR 498-190-076-000
6009 WANDERING STAR DR 498-190-073-000
6016 WANDERING STAR DR 498-190-077-000
6017 WANDERING STAR DR 498-190-072-000
6024 WANDERING STAR DR 498-190-078-000
6025 WANDERING STAR DR 498-190-071-000
6032 WANDERING STAR DR 498-190-079-000
6033 WANDERING STAR DR 498-190-070-000
6040 WANDERING STAR DR 498-190-080-000
6048 WANDERING STAR DR 498-190-081-000
6056 WANDERING STAR DR 498-190-082-000
6064 WANDERING STAR DR 498-190-083-000
6065 WANDERING STAR DR 498-190-066-000
725 WASHINGTON BL 011-101-011-000
751 WASHINGTON BL 011-101-012-000
8101 WASHINGTON BL 017-410-025-000
8425 WASHINGTON BL 360-070-025-000
8441 WASHINGTON BL 360-070-026-000
8457 WASHINGTON BL 360-070-008-000
8465 WASHINGTON BL 360-070-007-000
8477 WASHINGTON BL 360-070-004-000
1123 WAYNE DR 014-130-008-000
1251 WESTBROOK BL 498-020-025-000
1260 WESTBROOK BL 498-020-027-000
1400 WESTBROOK BL 498-020-028-000
1401 WESTBROOK BL 498-020-023-000
1500 WESTBROOK BL 498-020-015-000
1501 WESTBROOK BL 498-020-016-000
1600 WESTBROOK BL 498-020-014-000
2201 WESTBROOK BL 496-030-011-000
2400 WESTBROOK BL 496-020-034-000
2801 WESTBROOK BL 496-020-014-000
3279 WESTBROOK BL 017-490-021-000
3330 WESTBROOK BL 017-490-028-000
3883 WESTBROOK BL 017-101-010-000
4080 WESTBROOK BL 017-480-041-000
4081 WESTBROOK BL 017-480-044-000
4180 WESTBROOK BL 017-480-040-000
4251 WESTBROOK BL 017-480-043-000
4300 WESTBROOK BL 017-480-037-000
4315 WESTBROOK BL 017-480-042-000
4410 WESTBROOK BL 017-470-025-000
4411 WESTBROOK BL 017-470-027-000
4500 WESTBROOK BL 017-470-022-000
4501 WESTBROOK BL 017-470-028-000
4301 WESTPARK DR 496-030-012-000
2101 WHARTON LN 490-360-002-000
1009 WHISPER RIDGE DR 496-560-038-000
1017 WHISPER RIDGE DR 496-560-039-000
1024 WHISPER RIDGE DR 496-560-021-000
1032 WHISPER RIDGE DR 496-560-020-000
1040 WHISPER RIDGE DR 496-560-019-000
1041 WHISPER RIDGE DR 496-560-022-000
1048 WHISPER RIDGE DR 496-560-018-000
1049 WHISPER RIDGE DR 496-560-023-000
1056 WHISPER RIDGE DR 496-560-017-000
1057 WHISPER RIDGE DR 496-560-024-000
1064 WHISPER RIDGE DR 496-560-016-000
1065 WHISPER RIDGE DR 496-560-025-000
1072 WHISPER RIDGE DR 496-560-015-000
1080 WHISPER RIDGE DR 496-560-014-000
1081 WHISPER RIDGE DR 496-560-026-000
1088 WHISPER RIDGE DR 496-560-013-000
1089 WHISPER RIDGE DR 496-560-027-000
9000 WHITEFISH WY 492-460-061-000
11 WHYTE AV 471-050-007-000
225 WILLOW AV 014-152-007-000
111 WILLS RD 015-150-024-000
119 WILLS RD 015-150-025-000
121 WILLS RD 015-150-002-000
125 WILLS RD 015-150-023-000
131 WILLS RD 015-140-004-000
1604 WINCHESTER WY 048-380-026-000
1605 WINCHESTER WY 048-380-027-000
1001 WINDING CREEK RD 017-250-058-000
1101 WINDING CREEK RD 485-090-003-000
1130 WINDING CREEK RD 485-090-002-000
1200 WINDING CREEK RD 485-090-001-000
1201 WINDING CREEK RD 485-090-004-000
1300 WINDING CREEK RD 485-080-004-000
1400 WINDING CREEK RD 485-080-003-000
1500 WINDING CREEK RD 485-080-002-000
1600 WINDING CREEK RD 485-080-001-000
1601 WINDING CREEK RD 485-090-005-000
3024 WISKEL WY 455-310-053-000
3024 WISKEL WY 455-320-031-000
8300 WOODCREEK OAKS BL 481-270-019-000
825 LINCOLN ST 011-063-002-000
801 LINCOLN ST 011-063-004-000
845 LINCOLN ST 011-063-005-000
300 ELEFA ST 011-092-010-000
725 WASHINGTON BL 011-101-011-000
751 WASHINGTON BL 011-101-012-000
1005 EDWINA JUSTUS LP 011-147-014-000
625 ALTA VISTA AV 011-181-006-000
531 VALLEJO AV 011-250-007-000
262 ELM ST 012-132-047-000
246 FIG ST 012-134-031-000
141 BIRCH ST 012-144-005-000
600 CHURCH ST 012-144-010-000
405 CHURCH ST 012-152-011-000
213 FIG ST 012-162-009-000
1012 CHURCH ST 012-171-013-000
1008 CHURCH ST 012-171-029-000
1004 CHURCH ST 012-171-030-000
1000 CHURCH ST 012-171-031-000
1590 VINEYARD RD 012-260-069-000
904 ATLANTIC ST 013-012-002-000
124 CENTER ST 013-022-047-000
220 EAST ST 013-024-023-000
532 ALOLA ST 013-053-015-000
109 FOLSOM RD 013-081-005-000
79 MARILYN AV 013-083-023-000
160 FOLSOM RD 013-101-022-000
431 VERNON ST 013-123-021-000
620 OAK ST 013-152-019-000
711 OAK ST 013-163-003-000
705 OAK ST 013-163-004-000
241 NEVADA AV 013-192-036-000
1017 DOUGLAS BL 013-194-027-000
228 HARDING BL 013-212-049-000
345 EVELYN AV 013-221-026-000
101 ROSEVILLE ST 013-250-025-000
219 HARDING BL 013-270-017-000
329½ B ST 014-033-024-000
426 FIFTH ST 014-041-016-000
350 SIXTH ST 014-051-017-000
435 FIFTH ST 014-061-039-000
412 SIXTH ST 014-062-018-000
130 BARJO AL 014-102-023-000
104 KEEHNER AV 014-113-047-000
906 DOUGLAS BL 014-113-049-000
212 KEEHNER AV 014-113-060-000
200 BONNY KNOLL RD 014-120-010-000
1123 WAYNE DR 014-130-008-000
520 BONITA ST 014-152-004-000
225 WILLOW AV 014-152-007-000
260 S HARDING BL 014-183-029-000
415 EARL AV 014-250-011-000
408 EARL AV 014-252-003-000
429 CLINTON AV 014-252-019-000
600 KINDRED LN 014-263-042-000
600 KINDRED LN 014-263-045-000
724 SUNRISE AV 014-293-018-000
1600 DOUGLAS BL 014-450-041-000
1600 DOUGLAS BL 014-450-053-000
698 HARDING BL 015-011-015-000
280 DIAMOND OAKS RD 015-011-028-000
356 DIAMOND OAKS RD 015-011-029-000
1261 ROSEVILLE PW 015-011-030-000
941 LAWTON AV 015-080-001-000
309 VALLEJO AV 015-080-019-000
505 BERRY ST 015-100-031-000
601 BERRY ST 015-100-057-000
925 SHASTA ST 015-100-060-000
951 ATLANTIC ST 015-110-005-000
600 HARDING BL 015-130-020-000
131 WILLS RD 015-140-004-000
600 HARDING BL 015-140-007-000
121 WILLS RD 015-150-002-000
125 WILLS RD 015-150-023-000
111 WILLS RD 015-150-024-000
119 WILLS RD 015-150-025-000
2501 TAYLOR RD 015-164-001-000
1271 ANTELOPE CREEK DR 015-166-014-000
1253 ROSEVILLE PW 015-166-070-000
500 DEREK PL 015-350-005-000
204 PAUL CT 015-360-026-000
1850 TAYLOR RD 015-450-024-000
1820 TAYLOR RD 015-450-025-000
940 RESERVE DR 015-490-035-000
910 RESERVE DR 015-490-036-000
3883 WESTBROOK BL 017-101-010-000
2720 BLUE OAKS BL 017-101-015-000
5400 FIDDYMENT RD 017-101-038-000
2150 BLUE OAKS BL 017-101-048-000
8450 INDUSTRIAL AV 017-113-008-000
1650 PARKSIDE WY 017-117-022-000
2547 TRADEWINDS DR 017-117-023-000
5251 FIDDYMENT RD 017-117-097-000
10700 INDUSTRIAL AV 017-123-003-000
10435 FAIRWAY DR 017-123-020-000
2000 FREEDOM WY 017-123-080-000
2100 FREEDOM WY 017-123-081-000
2301 FREEDOM WY 017-123-083-000
2201 FREEDOM WY 017-123-084-000
10051 FAIRWAY DR 017-123-088-000
2200 FREEDOM WY 017-123-090-000
1875 PLEASANT GROVE BL 017-152-018-000
Address APN Address APN
Weed Abatement 2022 – List of Parcels
6745 FIDDYMENT RD 017-162-010-000
5179 GREEN GROVE LN 017-162-033-000
5925 SHADY FIR LN 017-162-046-000
1798 PLEASANT GROVE BL 017-162-049-000
1721 PLEASANT GROVE BL 017-162-087-000
1751 PLEASANT GROVE BL 017-162-088-000
8701 FOOTHILLS BL 017-232-005-000
8901 FOOTHILLS BL 017-232-006-000
1207 PLEASANT GROVE BL 017-232-015-000
7901 FOOTHILLS BL 017-232-031-000
7631 FOOTHILLS BL 017-232-033-000
751 ROSEVILLE PW 017-232-037-000
10021 FOOTHILLS BL 017-250-019-000
1001 WINDING CREEK RD 017-250-058-000
10198 FOOTHILLS BL 017-250-076-000
3801 COUNTRY CLUB DR 017-380-013-000
8151 INDUSTRIAL AV 017-410-017-000
7400 GALILEE RD 017-410-019-000
7300 GALILEE RD 017-410-020-000
8150 INDUSTRIAL AV 017-410-024-000
8101 WASHINGTON BL 017-410-025-000
7031 GALILEE RD 017-410-043-000
1257 PLEASANT GROVE BL 017-410-066-000
8025 INDUSTRIAL AV 017-410-068-000
7250 GALILEE RD 017-410-070-000
7100 GALILEE RD 017-410-085-000
4500 WESTBROOK BL 017-470-022-000
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10577 FAIRWAY DR 357-150-009-000
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8465 WASHINGTON BL 360-070-007-000
8457 WASHINGTON BL 360-070-008-000
8425 WASHINGTON BL 360-070-025-000
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250 GIBSON DR 361-230-023-000
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580 GIBSON DR 363-011-002-000
564 GIBSON DR 363-011-003-000
572 GIBSON DR 363-011-004-000
556 GIBSON DR 363-011-005-000
540 GIBSON DR 363-011-007-000
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270 GIBSON DR 363-011-014-000
999 RESERVE DR 363-011-054-000
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551 DIAMOND OAKS RD 363-011-058-000
290 CONFERENCE CENTER DR 363-011-086-000
935 HIGHLAND POINTE DR 363-021-011-000
1736 FREEDOM WY 363-022-017-000
1741 FREEDOM WY 363-022-018-000
1678 FREEDOM WY 363-022-025-000
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2088 HERITAGE DR 363-120-021-000
7145 ADELAIDE DR 403-020-047-000
7105 ADELAIDE DR 403-020-068-000
424 DANWOOD CT 403-030-042-000
5081 CHICO DR 403-030-043-000
3313 ADELAIDE LP 403-040-046-000
7017 ADELAIDE DR 403-050-049-000
196 DEMPSEY CT 455-280-009-000
104 DEMPSEY CT 455-280-010-000
37 HUDDLESTONE CI 455-280-068-000
195 DEMPSEY CT 455-280-069-000
165 DEMPSEY CT 455-280-070-000
125 DEMPSEY CT 455-280-071-000
3040 DEMPSEY DR 455-290-035-000
104 DEMPSEY CT 455-290-036-000
3024 WISKEL WY 455-310-053-000
3024 WISKEL WY 455-320-031-000
195 DEMPSEY CT 455-334-012-000
1001 SECRET RAVINE PW 456-010-073-000
173 LOST OAK CT 456-160-014-000
132 LOST OAK CT 456-160-021-000
116 LOST OAK CT 456-160-023-000
1741 PARK OAK DR 456-160-025-000
201 SNOWY EGRET CT 456-180-006-000
1876 OAK CREST DR 456-190-014-000
2001 JOHNSON RANCH DR 457-040-046-000
361 PRINCETON CT 458-050-072-000
1784 E ROSEVILLE PW 458-050-077-000
1780 E ROSEVILLE PW 458-050-078-000
6134 LOCKRIDGE DR 464-030-036-000
6015 LOCKRIDGE DR 464-040-032-000
5144 ASHLEY WOODS DR 464-040-033-000
5145 ASHLEY WOODS DR 464-040-034-000
6016 LOCKRIDGE DR 464-040-035-000
5085 OLD AUBURN RD 464-050-017-000
5075 ASHLEY WOODS DR 464-050-018-000
5055 EAGLETON WY 464-060-014-000
5040 EAGLETON WY 464-060-015-000
6165 LOCKRIDGE DR 464-060-016-000
6166 LOCKRIDGE DR 464-060-017-000
5040 EAGLETON WY 464-070-045-000
5051 EASTRIDGE DR 466-020-043-000
9233 SIERRA COLLEGE BL 466-190-025-000
9237 SIERRA COLLEGE BL 466-190-042-000
9277 SIERRA COLLEGE BL 466-190-055-000
4097 LUXOR LN 466-300-036-000
5041 KNIGHTSWOOD WY 466-410-029-000
5030 KNIGHTSWOOD WY 466-410-034-000
1851 E ROSEVILLE PW 468-010-044-000
1430 W COLONIAL PW 468-130-055-000
1950 ROCKY RIDGE DR 469-070-030-000
1995 ROCKY RIDGE DR 469-100-013-000
2009 N CIRBY WY 469-130-003-000
2011 N CIRBY WY 469-130-004-000
1208 CHAMPION OAKS DR 469-130-023-000
1211 SAMOA WY 469-130-024-000
1209 SAMOA WY 469-130-025-000
1207 SAMOA WY 469-130-026-000
1205 SAMOA WY 469-130-027-000
1203 SAMOA WY 469-130-028-000
2010 N CIRBY WY 469-130-029-000
2012 N CIRBY WY 469-130-030-000
2014 N CIRBY WY 469-130-031-000
1202 SAMOA WY 469-130-032-000
1204 SAMOA WY 469-130-033-000
1206 SAMOA WY 469-130-034-000
1208 SAMOA WY 469-130-035-000
1210 SAMOA WY 469-130-036-000
1212 SAMOA WY 469-130-037-000
1214 SAMOA WY 469-130-038-000
1216 SAMOA WY 469-130-039-000
1215 MEADOW LN 469-200-012-000
1213 MEADOW LN 469-200-013-000
2203 HURST WY 469-200-024-000
1208 MEADOW LN 469-200-025-000
1206 MEADOW LN 469-200-026-000
4949 S CIRBY WY 469-230-005-000
1828 S CIRBY WY 469-280-009-000
823 CIRBY WY 471-010-005-000
1005 ORLANDO AV 471-020-017-000
2 SOMER RIDGE DR 471-020-036-000
11 WHYTE AV 471-050-007-000
8650 AUBURN BL 471-080-003-000
1140 SUNRISE AV 471-140-045-000
1021 CIRBY WY 471-190-046-000
718 SUNRISE AV 471-220-021-000
724 SUNRISE AV 471-220-022-000
486 ROSEVILLE RD 472-050-007-000
486 ROSEVILLE RD 472-050-008-000
485 ROSEVILLE RD 472-050-010-000
490 ROSEVILLE RD 472-050-013-000
486 ROSEVILLE RD 472-050-014-000
480 ROSEVILLE RD 472-050-020-000
480 ROSEVILLE RD 472-050-022-000
482 ROSEVILLE RD 472-050-024-000
484 ROSEVILLE RD 472-050-034-000
484 ROSEVILLE RD 472-050-035-000
490 ROSEVILLE RD 472-050-036-000
450 ROSEVILLE RD 472-060-010-000
400 ROSEVILLE RD 472-060-011-000
400 ROSEVILLE RD 472-060-012-000
450 ROSEVILLE RD 472-060-013-000
470 ROSEVILLE RD 472-060-032-000
400 ROSEVILLE RD 472-070-008-000
400 ROSEVILLE RD 472-070-009-000
444 ROSEVILLE RD 472-070-015-000
446 ROSEVILLE RD 472-070-017-000
400 ROSEVILLE RD 472-070-036-000
446 ROSEVILLE RD 472-070-039-000
444 ROSEVILLE RD 472-070-041-000
442 ROSEVILLE RD 472-070-043-000
400 ROSEVILLE RD 472-080-017-000
400 ROSEVILLE RD 472-080-019-000
420 ROSEVILLE RD 472-080-022-000
214 KENROY LN 472-170-004-000
812 MACHADO LN 472-210-033-000
1230 MELODY LN 472-330-052-000
814 JO ANNE LN 472-360-080-000
86 VALLEY OAK DR 472-370-013-000
88 VALLEY OAK DR 472-370-014-000
90 VALLEY OAK DR 472-370-015-000
92 VALLEY OAK DR 472-370-016-000
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100 VALLEY OAK DR 472-370-020-000
102 VALLEY OAK DR 472-370-021-000
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106 VALLEY OAK DR 472-370-023-000
108 VALLEY OAK DR 472-370-024-000
110 VALLEY OAK DR 472-370-025-000
112 VALLEY OAK DR 472-370-026-000
114 VALLEY OAK DR 472-370-027-000
113 VALLEY OAK DR 472-370-028-000
111 VALLEY OAK DR 472-370-029-000
109 VALLEY OAK DR 472-370-030-000
107 VALLEY OAK DR 472-370-031-000
105 VALLEY OAK DR 472-370-032-000
103 VALLEY OAK DR 472-370-033-000
101 VALLEY OAK DR 472-370-034-000
99 VALLEY OAK DR 472-370-035-000
9214 ATKINSON ST 473-070-015-000
2111 MARCH RD 473-100-014-000
1751 PFE RD 473-100-022-000
1901 PFE RD 473-100-030-000
2141 MARCH RD 473-100-032-000
2151 MARCH RD 473-100-033-000
2161 MARCH RD 473-100-034-000
2171 MARCH RD 473-100-035-000
2181 MARCH RD 473-100-036-000
2191 MARCH RD 473-100-037-000
2201 MARCH RD 473-100-038-000
2211 MARCH RD 473-100-039-000
2210 MARCH RD 473-100-040-000
2200 MARCH RD 473-100-041-000
2180 MARCH RD 473-100-042-000
2170 MARCH RD 473-100-043-000
2140 MARCH RD 473-100-044-000
2021 LENDELL LN 473-100-045-000
2033 MALIBU PL 475-100-010-000
1268 PLEASANT GROVE BL 477-080-006-000
5252 CAMPCREEK LP 478-320-037-000
5126 GREEN GROVE LN 478-320-038-000
1475 BLUE OAKS BL 481-260-005-000
7951 PAINTED DESERT DR 481-260-006-000
7621 PAINTED DESERT DR 481-260-012-000
1451 BLUE OAKS BL 481-260-013-000
1431 BLUE OAKS BL 481-260-014-000
1485 BLUE OAKS BL 481-260-031-000
401 ROSEVILLE PW 481-260-036-000
6130 CAMPUS PW 481-270-003-000
8300 WOODCREEK OAKS BL 481-270-019-000
8200 FOOTHILLS BL 481-270-025-000
621 ROSEVILLE PW 481-270-053-000
603 ROSEVILLE PW 481-270-054-000
8871 CRIMSON RIDGE WY 481-290-018-000
8879 CRIMSON RIDGE WY 481-290-019-000
8887 CRIMSON RIDGE WY 481-290-020-000
8895 CRIMSON RIDGE WY 481-290-021-000
8711 CRIMSON RIDGE WY 481-290-073-000
6169 CAMPUS PW 481-300-040-000
3001 KNIGHTSBRIDGE LN 481-300-059-000
3009 KNIGHTSBRIDGE LN 481-300-060-000
3017 KNIGHTSBRIDGE LN 481-300-061-000
3025 KNIGHTSBRIDGE LN 481-300-062-000
501 KNIGHTSBRIDGE CT 481-300-063-000
509 KNIGHTSBRIDGE CT 481-300-064-000
517 KNIGHTSBRIDGE CT 481-300-065-000
525 KNIGHTSBRIDGE CT 481-300-066-000
533 KNIGHTSBRIDGE CT 481-300-067-000
541 KNIGHTSBRIDGE CT 481-300-068-000
549 KNIGHTSBRIDGE CT 481-300-069-000
557 KNIGHTSBRIDGE CT 481-300-070-000
573 KNIGHTSBRIDGE CT 481-300-071-000
581 KNIGHTSBRIDGE CT 481-300-072-000
580 KNIGHTSBRIDGE CT 481-300-073-000
572 KNIGHTSBRIDGE CT 481-300-074-000
564 KNIGHTSBRIDGE CT 481-300-075-000
556 KNIGHTSBRIDGE CT 481-300-076-000
548 KNIGHTSBRIDGE CT 481-300-077-000
540 KNIGHTSBRIDGE CT 481-300-078-000
532 KNIGHTSBRIDGE CT 481-300-079-000
524 KNIGHTSBRIDGE CT 481-300-080-000
516 KNIGHTSBRIDGE CT 481-300-081-000
508 KNIGHTSBRIDGE CT 481-300-082-000
3024 KNIGHTSBRIDGE LN 481-300-083-000
3016 KNIGHTSBRIDGE LN 481-300-084-000
3000 KNIGHTSBRIDGE LN 481-300-085-000
7008 STACCATO WY 481-310-001-000
7004 STACCATO WY 481-310-002-000
7000 STACCATO WY 481-310-003-000
8846 CRIMSON RIDGE WY 481-310-004-000
8894 CRIMSON RIDGE WY 481-310-009-000
7020 STACCATO WY 481-310-010-000
7016 STACCATO WY 481-310-011-000
7012 STACCATO WY 481-310-012-000
7032 STACCATO WY 481-310-013-000
7028 STACCATO WY 481-310-014-000
7024 STACCATO WY 481-310-015-000
3009 MOHAWK WY 481-310-103-000
3005 MOHAWK WY 481-310-104-000
3001 MOHAWK WY 481-310-105-000
3021 MOHAWK WY 481-310-106-000
3017 MOHAWK WY 481-310-107-000
3013 MOHAWK WY 481-310-108-000
3033 MOHAWK WY 481-310-109-000
3029 MOHAWK WY 481-310-110-000
3025 MOHAWK WY 481-310-111-000
3045 MOHAWK WY 481-310-112-000
3041 MOHAWK WY 481-310-113-000
3037 MOHAWK WY 481-310-114-000
3065 MOHAWK WY 481-310-115-000
3057 MOHAWK WY 481-310-116-000
3049 MOHAWK WY 481-310-117-000
3052 MOHAWK WY 481-310-121-000
3048 MOHAWK WY 481-310-122-000
8742 CRIMSON RIDGE WY 481-310-123-000
8750 CRIMSON RIDGE WY 481-310-124-000
8758 CRIMSON RIDGE WY 481-310-125-000
8766 CRIMSON RIDGE WY 481-310-126-000
8774 CRIMSON RIDGE WY 481-310-127-000
8782 CRIMSON RIDGE WY 481-310-128-000
8790 CRIMSON RIDGE WY 481-310-129-000
8798 CRIMSON RIDGE WY 481-310-130-000
8814 CRIMSON RIDGE WY 481-310-131-000
8822 CRIMSON RIDGE WY 481-310-132-000
290 ROSEVILLE PW 481-320-009-000
149 TERRAWOOD CT 481-330-001-000
141 TERRAWOOD CT 481-330-002-000
125 TERRAWOOD CT 481-330-003-000
117 TERRAWOOD CT 481-330-004-000
109 TERRAWOOD CT 481-330-005-000
101 TERRAWOOD CT 481-330-006-000
241 BLADE CT 481-330-013-000
233 BLADE CT 481-330-014-000
225 BLADE CT 481-330-015-000
217 BLADE CT 481-330-016-000
216 BLADE CT 481-330-061-000
224 BLADE CT 481-330-062-000
232 BLADE CT 481-330-063-000
240 BLADE CT 481-330-064-000
5169 ASHBROOK ST 481-340-031-000
4001 SPROUT ST 481-350-001-000
4009 SPROUT ST 481-350-002-000
4017 SPROUT ST 481-350-003-000
4025 SPROUT ST 481-350-004-000
4033 SPROUT ST 481-350-005-000
4041 SPROUT ST 481-350-006-000
4049 SPROUT ST 481-350-007-000
4057 SPROUT ST 481-350-008-000
4065 SPROUT ST 481-350-009-000
4073 SPROUT ST 481-350-010-000
4081 SPROUT ST 481-350-011-000
4089 SPROUT ST 481-350-012-000
4097 SPROUT ST 481-350-013-000
4113 SPROUT ST 481-350-014-000
4121 SPROUT ST 481-350-015-000
4129 SPROUT ST 481-350-016-000
4137 SPROUT ST 481-350-017-000
4145 SPROUT ST 481-350-018-000
4153 SPROUT ST 481-350-019-000
4161 SPROUT ST 481-350-020-000
4160 SPROUT ST 481-350-021-000
4152 SPROUT ST 481-350-022-000
4144 SPROUT ST 481-350-023-000
4136 SPROUT ST 481-350-024-000
4128 SPROUT ST 481-350-025-000
4120 SPROUT ST 481-350-026-000
4112 SPROUT ST 481-350-027-000
4104 SPROUT ST 481-350-028-000
4096 SPROUT ST 481-350-029-000
4088 SPROUT ST 481-350-030-000
2001 SHALE ST 481-350-031-000
2009 SHALE ST 481-350-032-000
2017 SHALE ST 481-350-033-000
2025 SHALE ST 481-350-034-000
2033 SHALE ST 481-350-035-000
2041 SHALE ST 481-350-036-000
2049 SHALE ST 481-350-037-000
2057 SHALE ST 481-350-038-000
2065 SHALE ST 481-350-039-000
2073 SHALE ST 481-350-040-000
2072 SHALE ST 481-350-041-000
2064 SHALE ST 481-350-042-000
2056 SHALE ST 481-350-043-000
2048 SHALE ST 481-350-044-000
2040 SHALE ST 481-350-045-000
2032 SHALE ST 481-350-046-000
2024 SHALE ST 481-350-047-000
2016 SHALE ST 481-350-048-000
2008 SHALE ST 481-350-049-000
2000 SHALE ST 481-350-050-000
1024 SILVERWIRE ST 481-350-071-000
1016 SILVERWIRE ST 481-350-072-000
1008 SILVERWIRE ST 481-350-073-000
1478 BLUE OAKS BL 482-340-012-000
120 DIAMOND CREEK PL 482-420-002-000
432 SAMBRE PL 482-420-072-000
1661 ESKATON LP 482-450-074-000
2503 TRADEWINDS DR 482-480-002-000
2515 TRADEWINDS DR 482-480-003-000
2545 TRADEWINDS DR 482-480-004-000
137 MORELLA CT 484-080-033-000
10568 INDUSTRIAL AV 485-030-007-000
10612 INDUSTRIAL AV 485-030-008-000
10572 INDUSTRIAL AV 485-030-009-000
1380 MALLARD CREEK DR 485-050-055-000
1600 WINDING CREEK RD 485-080-001-000
1500 WINDING CREEK RD 485-080-002-000
1400 WINDING CREEK RD 485-080-003-000
1300 WINDING CREEK RD 485-080-004-000
1200 WINDING CREEK RD 485-090-001-000
1130 WINDING CREEK RD 485-090-002-000
1101 WINDING CREEK RD 485-090-003-000
1201 WINDING CREEK RD 485-090-004-000
1601 WINDING CREEK RD 485-090-005-000
2101 WHARTON LN 490-360-002-000
1055 AMINGTON DR 490-360-003-000
5200 FIDDYMENT RD 492-011-001-000
2551 HAYDEN PW 492-012-003-000
3101 N HAYDEN PW 492-012-086-000
2450 BLUE OAKS BL 492-012-090-000
2700 N HAYDEN PW 492-012-091-000
2800 N HAYDEN PW 492-012-094-000
4701 FIDDYMENT RD 492-013-001-000
2001 PRAIRIE TOWN WY 492-013-002-000
2151 PRAIRIE TOWN WY 492-013-003-000
2150 PRAIRIE TOWN WY 492-013-005-000
4951 FIDDYMENT RD 492-013-006-000
117 VISTA VERDE CT 492-180-045-000
1016 OLD COACH DR 492-180-046-000
1056 OLD COACH DR 492-180-047-000
1088 OLD COACH DR 492-180-048-000
2355 CUMBERLAND DR 492-320-040-000
2225 CUMBERLAND LP 492-340-041-000
6088 MYSTIC WY 492-420-019-000
6080 MYSTIC WY 492-420-020-000
3097 PRUETT DR 492-430-112-000
3101 PRUETT DR 492-430-113-000
3105 PRUETT DR 492-430-114-000
3109 PRUETT DR 492-430-115-000
3113 PRUETT DR 492-430-116-000
3117 PRUETT DR 492-430-117-000
3121 PRUETT DR 492-430-118-000
3125 PRUETT DR 492-430-119-000
3129 PRUETT DR 492-430-120-000
3133 PRUETT DR 492-430-121-000
3137 PRUETT DR 492-430-122-000
3141 PRUETT DR 492-430-123-000
3145 PRUETT DR 492-430-124-000
3157 PRUETT DR 492-430-127-000
1385 WADSWORTH CI 492-440-001-000
1393 WADSWORTH CI 492-440-002-000
1401 WADSWORTH CI 492-440-003-000
1409 WADSWORTH CI 492-440-004-000
1441 WADSWORTH CI 492-440-008-000
1473 WADSWORTH CI 492-440-012-000
6033 TALMAGE WY 492-440-020-000
6025 TALMAGE WY 492-440-021-000
6017 TALMAGE WY 492-440-022-000
6009 TALMAGE WY 492-440-023-000
6001 TALMAGE WY 492-440-024-000
6056 TALMAGE WY 492-440-025-000
6048 TALMAGE WY 492-440-026-000
6040 TALMAGE WY 492-440-027-000
6032 TALMAGE WY 492-440-028-000
6024 TALMAGE WY 492-440-029-000
6016 TALMAGE WY 492-440-030-000
7032 PRUETT DR 492-440-031-000
7024 PRUETT DR 492-440-032-000
7016 PRUETT DR 492-440-033-000
7008 PRUETT DR 492-440-034-000
1472 WADSWORTH CI 492-440-035-000
1440 WADSWORTH CI 492-440-039-000
1432 WADSWORTH CI 492-440-040-000
1424 WADSWORTH CI 492-440-041-000
1416 WADSWORTH CI 492-440-042-000
1408 WADSWORTH CI 492-440-043-000
1400 WADSWORTH CI 492-440-044-000
1392 WADSWORTH CI 492-440-045-000
801 ELKO CT 492-440-046-000
809 ELKO CT 492-440-047-000
817 ELKO CT 492-440-048-000
816 ELKO CT 492-440-049-000
808 ELKO CT 492-440-050-000
800 ELKO CT 492-440-051-000
601 MELBA CT 492-440-052-000
609 MELBA CT 492-440-053-000
617 MELBA CT 492-440-054-000
625 MELBA CT 492-440-055-000
633 MELBA CT 492-440-056-000
641 MELBA CT 492-440-057-000
648 MELBA CT 492-440-058-000
640 MELBA CT 492-440-059-000
632 MELBA CT 492-440-060-000
624 MELBA CT 492-440-061-000
616 MELBA CT 492-440-062-000
608 MELBA CT 492-440-063-000
600 MELBA CT 492-440-064-000
1353 WADSWORTH CI 492-440-065-000
1521 WADSWORTH CI 492-450-001-000
1529 WADSWORTH CI 492-450-002-000
1537 WADSWORTH CI 492-450-003-000
3120 VAUGHN WY 492-450-035-000
3112 VAUGHN WY 492-450-036-000
3113 VAUGHN WY 492-450-037-000
3121 VAUGHN WY 492-450-038-000
1481 WADSWORTH CI 492-460-001-000
1489 WADSWORTH CI 492-460-002-000
1497 WADSWORTH CI 492-460-003-000
1505 WADSWORTH CI 492-460-004-000
1513 WADSWORTH CI 492-460-005-000
9000 WHITEFISH WY 492-460-061-000
7001 PRUETT DR 492-460-062-000
7473 MALAKAI CI 492-480-066-000
7465 MALAKAI CI 492-480-067-000
7457 MALAKAI CI 492-480-068-000
7449 MALAKAI CI 492-480-069-000
7441 MALAKAI CI 492-480-070-000
7433 MALAKAI CI 492-480-071-000
7425 MALAKAI CI 492-480-072-000
7417 MALAKAI CI 492-480-073-000
5481 HOLT PW 492-490-001-000
2891 N HAYDEN PW 492-490-002-000
2801 N HAYDEN PW 492-500-002-000
3200 PLEASANT GROVE BL 496-010-001-000
6380 PHILLIP RD 496-020-001-000
2801 WESTBROOK BL 496-020-014-000
2400 WESTBROOK BL 496-020-034-000
6000 PHILLIP RD 496-020-035-000
2201 WESTBROOK BL 496-030-011-000
4301 WESTPARK DR 496-030-012-000
3380 PLEASANT GROVE BL 496-100-027-000
3250 PLEASANT GROVE BL 496-100-029-000
3301 PLEASANT GROVE BL 496-100-030-000
2130 DAYLIGHT DR 496-100-032-000
4201 SANTUCCI BL 496-100-034-000
2931 PLEASANT GROVE BL 496-100-051-000
8033 FORT COLLINS WY 496-230-057-000
816 ROCKY FORD CT 496-340-058-000
9040 ROYAL GORGE LP 496-400-058-000
5117 ROCKY MOUNTAIN WY 496-410-036-000
5089 ROCKY MOUNTAIN WY 496-410-037-000
5080 CLOUD BURST WY 496-470-001-000
5088 CLOUD BURST WY 496-470-002-000
5096 CLOUD BURST WY 496-470-003-000
5104 CLOUD BURST WY 496-470-004-000
5112 CLOUD BURST WY 496-470-005-000
5120 CLOUD BURST WY 496-470-006-000
5128 CLOUD BURST WY 496-470-007-000
5017 CLOUD BURST WY 496-470-036-000
5009 CLOUD BURST WY 496-470-037-000
5008 CLOUD BURST WY 496-470-038-000
5016 CLOUD BURST WY 496-470-039-000
5024 CLOUD BURST WY 496-470-040-000
5032 CLOUD BURST WY 496-470-041-000
5040 CLOUD BURST WY 496-470-042-000
5048 CLOUD BURST WY 496-470-043-000
5056 CLOUD BURST WY 496-470-044-000
5129 CLOUD BURST WY 496-470-061-000
5121 CLOUD BURST WY 496-470-062-000
5113 CLOUD BURST WY 496-470-063-000
5105 CLOUD BURST WY 496-470-064-000
5097 CLOUD BURST WY 496-470-065-000
5089 CLOUD BURST WY 496-470-066-000
2134 DAYLIGHT DR 496-480-001-000
2142 DAYLIGHT DR 496-480-002-000
2150 DAYLIGHT DR 496-480-003-000
2158 DAYLIGHT DR 496-480-004-000
2166 DAYLIGHT DR 496-480-005-000
2190 DAYLIGHT DR 496-480-008-000
5000 CLOUD BURST WY 496-480-009-000
5001 CLOUD BURST WY 496-480-010-000
109 WALKABOUT CT 496-490-009-000
101 WALKABOUT CT 496-490-010-000
4000 BACKWATER COVE CI 496-500-001-000
4024 BACKWATER COVE CI 496-500-004-000
4032 BACKWATER COVE CI 496-500-005-000
4040 BACKWATER COVE CI 496-500-006-000
4048 BACKWATER COVE CI 496-500-007-000
4056 BACKWATER COVE CI 496-500-008-000
4064 BACKWATER COVE CI 496-500-009-000
4072 BACKWATER COVE CI 496-500-010-000
4080 BACKWATER COVE CI 496-500-011-000
4088 BACKWATER COVE CI 496-500-012-000
4096 BACKWATER COVE CI 496-500-013-000
4104 BACKWATER COVE CI 496-500-014-000
4161 BACKWATER COVE CI 496-500-015-000
4153 BACKWATER COVE CI 496-500-016-000
4145 BACKWATER COVE CI 496-500-017-000
4137 BACKWATER COVE CI 496-500-018-000
4129 BACKWATER COVE CI 496-500-019-000
4121 BACKWATER COVE CI 496-500-020-000
4041 BACKWATER COVE CI 496-500-021-000
4033 BACKWATER COVE CI 496-500-022-000
4025 BACKWATER COVE CI 496-500-023-000
4017 BACKWATER COVE CI 496-500-024-000
4009 BACKWATER COVE CI 496-500-025-000
4001 BACKWATER COVE CI 496-500-026-000
1088 SOLAR FLARE WY 496-520-011-000
1096 SOLAR FLARE WY 496-520-012-000
1104 SOLAR FLARE WY 496-520-013-000
1112 SOLAR FLARE WY 496-520-014-000
1120 SOLAR FLARE WY 496-520-015-000
200 SOLAR FLARE CT 496-520-016-000
208 SOLAR FLARE CT 496-520-017-000
216 SOLAR FLARE CT 496-520-018-000
232 SOLAR FLARE CT 496-520-019-000
240 SOLAR FLARE CT 496-520-020-000
241 SOLAR FLARE CT 496-520-021-000
225 SOLAR FLARE CT 496-520-022-000
217 SOLAR FLARE CT 496-520-023-000
4033 SUN DROP WY 496-520-024-000
4025 SUN DROP WY 496-520-025-000
4017 SUN DROP WY 496-520-026-000
4009 SUN DROP WY 496-520-027-000
4001 SUN DROP WY 496-520-028-000
316 SUNBELT PL 496-520-029-000
324 SUNBELT PL 496-520-030-000
317 SUNBELT PL 496-520-031-000
309 SUNBELT PL 496-520-032-000
301 SUNBELT PL 496-520-033-000
5121 SUNBELT WY 496-520-034-000
5113 SUNBELT WY 496-520-035-000
1089 SOLAR FLARE WY 496-520-097-000
1097 SOLAR FLARE WY 496-520-098-000
1105 SOLAR FLARE WY 496-520-099-000
4032 SUN DROP WY 496-520-100-000
4024 SUN DROP WY 496-520-101-000
4016 SUN DROP WY 496-520-102-000
4008 SUN DROP WY 496-520-103-000
4272 TRAILBLAZER LP 496-540-001-000
4264 TRAILBLAZER LP 496-540-002-000
4256 TRAILBLAZER LP 496-540-003-000
4240 TRAILBLAZER LP 496-540-005-000
4265 TRAILBLAZER LP 496-540-058-000
4273 TRAILBLAZER LP 496-540-059-000
5280 STAR DANCE CI 496-550-001-000
5272 STAR DANCE CI 496-550-002-000
5264 STAR DANCE CI 496-550-003-000
5256 STAR DANCE CI 496-550-004-000
5248 STAR DANCE CI 496-550-005-000
5240 STAR DANCE CI 496-550-006-000
5232 STAR DANCE CI 496-550-007-000
5224 STAR DANCE CI 496-550-008-000
5216 STAR DANCE CI 496-550-009-000
5208 STAR DANCE CI 496-550-010-000
5200 STAR DANCE CI 496-550-011-000
5192 STAR DANCE CI 496-550-012-000
5184 STAR DANCE CI 496-550-013-000
5176 STAR DANCE CI 496-550-014-000
5168 STAR DANCE CI 496-550-015-000
5160 STAR DANCE CI 496-550-016-000
5152 STAR DANCE CI 496-550-017-000
5144 STAR DANCE CI 496-550-018-000
5136 STAR DANCE CI 496-550-019-000
5128 STAR DANCE CI 496-550-020-000
5120 STAR DANCE CI 496-550-021-000
5112 STAR DANCE CI 496-550-022-000
5104 STAR DANCE CI 496-550-023-000
5096 STAR DANCE CI 496-550-024-000
5088 STAR DANCE CI 496-550-025-000
5080 STAR DANCE CI 496-550-026-000
5072 STAR DANCE CI 496-550-027-000
5064 STAR DANCE CI 496-550-028-000
5056 STAR DANCE CI 496-550-029-000
5048 STAR DANCE CI 496-550-030-000
5040 STAR DANCE CI 496-550-031-000
5032 STAR DANCE CI 496-550-032-000
5024 STAR DANCE CI 496-550-033-000
5001 STAR DANCE CI 496-550-036-000
5009 STAR DANCE CI 496-550-037-000
5017 STAR DANCE CI 496-550-038-000
5025 STAR DANCE CI 496-550-039-000
5033 STAR DANCE CI 496-550-040-000
5041 STAR DANCE CI 496-550-041-000
5049 STAR DANCE CI 496-550-042-000
5057 STAR DANCE CI 496-550-043-000
5065 STAR DANCE CI 496-550-044-000
5073 STAR DANCE CI 496-550-045-000
5081 STAR DANCE CI 496-550-046-000
5089 STAR DANCE CI 496-550-047-000
5129 STAR DANCE CI 496-550-048-000
5137 STAR DANCE CI 496-550-049-000
5145 STAR DANCE CI 496-550-050-000
5193 STAR DANCE CI 496-550-051-000
5201 STAR DANCE CI 496-550-052-000
5209 STAR DANCE CI 496-550-053-000
5217 STAR DANCE CI 496-550-054-000
5225 STAR DANCE CI 496-550-055-000
5233 STAR DANCE CI 496-550-056-000
5241 STAR DANCE CI 496-550-057-000
5249 STAR DANCE CI 496-550-058-000
5257 STAR DANCE CI 496-550-059-000
3049 ALDERWOOD PL 496-560-001-000
3057 ALDERWOOD PL 496-560-002-000
1088 WHISPER RIDGE DR 496-560-013-000
1080 WHISPER RIDGE DR 496-560-014-000
1072 WHISPER RIDGE DR 496-560-015-000
1064 WHISPER RIDGE DR 496-560-016-000
1056 WHISPER RIDGE DR 496-560-017-000
1048 WHISPER RIDGE DR 496-560-018-000
1040 WHISPER RIDGE DR 496-560-019-000
1032 WHISPER RIDGE DR 496-560-020-000
1024 WHISPER RIDGE DR 496-560-021-000
1041 WHISPER RIDGE DR 496-560-022-000
1049 WHISPER RIDGE DR 496-560-023-000
1057 WHISPER RIDGE DR 496-560-024-000
1065 WHISPER RIDGE DR 496-560-025-000
1081 WHISPER RIDGE DR 496-560-026-000
1089 WHISPER RIDGE DR 496-560-027-000
1009 WHISPER RIDGE DR 496-560-038-000
1017 WHISPER RIDGE DR 496-560-039-000
5081 GRASSCREEK DR 496-570-001-000
5089 GRASSCREEK DR 496-570-002-000
5105 GRASSCREEK DR 496-570-003-000
5113 GRASSCREEK DR 496-570-004-000
5121 GRASSCREEK DR 496-570-005-000
5129 GRASSCREEK DR 496-570-006-000
5137 GRASSCREEK DR 496-570-007-000
3001 ALDERWOOD PL 496-570-008-000
3009 ALDERWOOD PL 496-570-009-000
3017 ALDERWOOD PL 496-570-010-000
3025 ALDERWOOD PL 496-570-011-000
3033 ALDERWOOD PL 496-570-012-000
3041 ALDERWOOD PL 496-570-013-000
4073 EXPEDITION LN 496-570-033-000
4081 EXPEDITION LN 496-570-034-000
5120 GRASSCREEK DR 496-570-035-000
5112 GRASSCREEK DR 496-570-036-000
5104 GRASSCREEK DR 496-570-037-000
5096 GRASSCREEK DR 496-570-038-000
5088 GRASSCREEK DR 496-570-039-000
5080 GRASSCREEK DR 496-570-040-000
5072 GRASSCREEK DR 496-570-041-000
5064 GRASSCREEK DR 496-570-042-000
5040 GRASSCREEK DR 496-570-045-000
501 SILVER CLOUD CT 496-580-001-000
525 SILVER CLOUD CT 496-580-004-000
533 SILVER CLOUD CT 496-580-005-000
541 SILVER CLOUD CT 496-580-006-000
549 SILVER CLOUD CT 496-580-007-000
557 SILVER CLOUD CT 496-580-008-000
565 SILVER CLOUD CT 496-580-009-000
573 SILVER CLOUD CT 496-580-010-000
581 SILVER CLOUD CT 496-580-011-000
589 SILVER CLOUD CT 496-580-012-000
597 SILVER CLOUD CT 496-580-013-000
596 SILVER CLOUD CT 496-580-014-000
588 SILVER CLOUD CT 496-580-015-000
580 SILVER CLOUD CT 496-580-016-000
572 SILVER CLOUD CT 496-580-017-000
532 SILVER CLOUD CT 496-580-018-000
524 SILVER CLOUD CT 496-580-019-000
516 SILVER CLOUD CT 496-580-020-000
508 SILVER CLOUD CT 496-580-021-000
500 SILVER CLOUD CT 496-580-022-000
409 FUCHSIA CT 496-580-023-000
417 FUCHSIA CT 496-580-024-000
425 FUCHSIA CT 496-580-025-000
433 FUCHSIA CT 496-580-026-000
432 FUCHSIA CT 496-580-027-000
424 FUCHSIA CT 496-580-028-000
416 FUCHSIA CT 496-580-029-000
408 FUCHSIA CT 496-580-030-000
400 FUCHSIA CT 496-580-031-000
301 HORSETAIL CT 496-580-032-000
309 HORSETAIL CT 496-580-033-000
317 HORSETAIL CT 496-580-034-000
325 HORSETAIL CT 496-580-035-000
333 HORSETAIL CT 496-580-036-000
324 HORSETAIL CT 496-580-037-000
316 HORSETAIL CT 496-580-038-000
6080 MEANDERING WY 496-580-039-000
6072 MEANDERING WY 496-580-040-000
6073 MEANDERING WY 496-580-041-000
6081 MEANDERING WY 496-580-042-000
6089 MEANDERING WY 496-580-043-000
6097 MEANDERING WY 496-580-044-000
6105 MEANDERING WY 496-580-045-000
6113 MEANDERING WY 496-580-046-000
6064 MEANDERING WY 496-590-001-000
6056 MEANDERING WY 496-590-002-000
6048 MEANDERING WY 496-590-003-000
6040 MEANDERING WY 496-590-004-000
6032 MEANDERING WY 496-590-005-000
6033 MEANDERING WY 496-590-022-000
6041 MEANDERING WY 496-590-023-000
6049 MEANDERING WY 496-590-024-000
6057 MEANDERING WY 496-590-025-000
2008 EVENING STAR CI 496-600-001-000
2016 EVENING STAR CI 496-600-002-000
2024 EVENING STAR CI 496-600-003-000
2032 EVENING STAR CI 496-600-004-000
2040 EVENING STAR CI 496-600-005-000
2048 EVENING STAR CI 496-600-006-000
2056 EVENING STAR CI 496-600-007-000
2064 EVENING STAR CI 496-600-008-000
2072 EVENING STAR CI 496-600-009-000
2080 EVENING STAR CI 496-600-010-000
2088 EVENING STAR CI 496-600-011-000
2081 EVENING STAR CI 496-600-012-000
2073 EVENING STAR CI 496-600-013-000
2065 EVENING STAR CI 496-600-014-000
2057 EVENING STAR CI 496-600-015-000
2105 EVENING STAR CI 496-600-016-000
2113 EVENING STAR CI 496-600-017-000
2121 EVENING STAR CI 496-600-018-000
2129 EVENING STAR CI 496-600-019-000
2137 EVENING STAR CI 496-600-020-000
2145 EVENING STAR CI 496-600-021-000
2153 EVENING STAR CI 496-600-022-000
2193 EVENING STAR CI 496-600-023-000
2217 EVENING STAR CI 496-600-024-000
2001 EVENING STAR CI 496-600-025-000
2009 EVENING STAR CI 496-600-026-000
2017 EVENING STAR CI 496-600-027-000
2152 EVENING STAR CI 496-600-028-000
2160 EVENING STAR CI 496-600-029-000
2168 EVENING STAR CI 496-600-030-000
2176 EVENING STAR CI 496-600-031-000
2184 EVENING STAR CI 496-600-032-000
2192 EVENING STAR CI 496-600-033-000
2200 EVENING STAR CI 496-600-034-000
2208 EVENING STAR CI 496-600-035-000
2216 EVENING STAR CI 496-600-036-000
6872 FIDDYMENT RD 498-010-021-000
4701 UPLAND DR 498-010-022-000
6810 FIDDYMENT RD 498-010-023-000
4950 UPLAND DR 498-010-024-000
4850 UPLAND DR 498-010-025-000
2100 NICOLE GEE DR 498-010-026-000
2101 NICOLE GEE DR 498-010-027-000
4851 UPLAND DR 498-010-028-000
2051 NICOLE GEE DR 498-010-029-000
4651 UPLAND DR 498-010-030-000
4601 UPLAND DR 498-010-031-000
4251 UPLAND DR 498-010-045-000
1801 VISTA GRANDE BL 498-010-059-000
1721 VISTA GRANDE BL 498-010-060-000
4178 MARKET ST 498-010-062-000
4230 MARKET ST 498-010-063-000
5600 BASELINE RD 498-010-064-000
5480 BASELINE RD 498-010-065-000
4251 MARKET ST 498-010-066-000
4391 MARKET ST 498-010-070-000
4291 MARKET ST 498-010-080-000
5400 BASELINE RD 498-010-081-000
5200 BASELINE RD 498-010-082-000
5000 BASELINE RD 498-010-083-000
3050 EARL RUSH DR 498-020-008-000
3450 MARKET ST 498-020-012-000
1600 WESTBROOK BL 498-020-014-000
1500 WESTBROOK BL 498-020-015-000
1501 WESTBROOK BL 498-020-016-000
3801 EARL RUSH DR 498-020-017-000
3700 SANTUCCI BL 498-020-018-000
2401 SILVER SPRUCE DR 498-020-019-000
3600 SANTUCCI BL 498-020-020-000
2520 VISTA GRANDE BL 498-020-021-000
2400 VISTA GRANDE BL 498-020-022-000
1401 WESTBROOK BL 498-020-023-000
1251 WESTBROOK BL 498-020-025-000
1260 WESTBROOK BL 498-020-027-000
1400 WESTBROOK BL 498-020-028-000
2902 NICOLE GEE DR 498-020-029-000
2660 NICOLE GEE DR 498-020-031-000
3610 MARKET ST 498-020-032-000
1850 VISTA GRANDE BL 498-020-034-000
1750 VISTA GRANDE BL 498-020-035-000
1710 VISTA GRANDE BL 498-020-036-000
3750 MARKET ST 498-020-037-000
3611 MARKET ST 498-020-039-000
2351 NICOLE GEE DR 498-020-040-000
3561 MARKET ST 498-020-041-000
3421 MARKET ST 498-020-042-000
2200 NICOLE GEE DR 498-020-043-000
3115 EARL RUSH DR 498-020-052-000
3201 EARL RUSH DR 498-020-054-000
3161 CONCORD VIEW WY 498-050-005-000
1049 SWALLOWTAIL DR 498-070-009-000
1041 SWALLOWTAIL DR 498-070-010-000
1056 SWALLOWTAIL DR 498-070-050-000
1064 SWALLOWTAIL DR 498-070-051-000
1500 MONARCH GROVE ST 498-070-052-000
6176 RIDING PATH DR 498-080-004-000
6168 RIDING PATH DR 498-080-005-000
6153 RIDING PATH DR 498-080-047-000
8089 BRIGHT STAR RD 498-100-041-000
3589 SAG HARBOR DR 498-120-046-000
1177 SWALLOWTAIL DR 498-130-007-000
1185 SWALLOWTAIL DR 498-130-008-000
1193 SWALLOWTAIL DR 498-130-009-000
1201 SWALLOWTAIL DR 498-130-010-000
1209 SWALLOWTAIL DR 498-130-011-000
1217 SWALLOWTAIL DR 498-130-012-000
4200 GOSSAMER ST 498-130-013-000
4192 GOSSAMER ST 498-130-014-000
4184 GOSSAMER ST 498-130-015-000
4176 GOSSAMER ST 498-130-016-000
4168 GOSSAMER ST 498-130-017-000
4160 GOSSAMER ST 498-130-018-000
4152 GOSSAMER ST 498-130-019-000
4144 GOSSAMER ST 498-130-020-000
4136 GOSSAMER ST 498-130-021-000
1216 SWALLOWTAIL DR 498-130-039-000
1208 SWALLOWTAIL DR 498-130-040-000
1200 SWALLOWTAIL DR 498-130-041-000
1176 SWALLOWTAIL DR 498-130-056-000
1233 SWALLOWTAIL DR 498-130-078-000
1241 SWALLOWTAIL DR 498-130-079-000
1249 SWALLOWTAIL DR 498-130-080-000
1257 SWALLOWTAIL DR 498-130-081-000
1265 SWALLOWTAIL DR 498-130-082-000
1273 SWALLOWTAIL DR 498-130-083-000
1281 SWALLOWTAIL DR 498-130-084-000
1289 SWALLOWTAIL DR 498-130-085-000
1297 SWALLOWTAIL DR 498-130-086-000
1305 SWALLOWTAIL DR 498-130-087-000
1313 SWALLOWTAIL DR 498-130-088-000
1321 SWALLOWTAIL DR 498-130-089-000
1329 SWALLOWTAIL DR 498-130-090-000
1337 SWALLOWTAIL DR 498-130-091-000
1345 SWALLOWTAIL DR 498-130-092-000
4137 GOSSAMER ST 498-130-093-000
4145 GOSSAMER ST 498-130-094-000
4153 GOSSAMER ST 498-130-095-000
4161 GOSSAMER ST 498-130-096-000
4169 GOSSAMER ST 498-130-097-000
6032 ORANGE TIP WY 498-130-098-000
6024 ORANGE TIP WY 498-130-099-000
6016 ORANGE TIP WY 498-130-100-000
6008 ORANGE TIP WY 498-130-101-000
6000 ORANGE TIP WY 498-130-102-000
6001 ORANGE TIP WY 498-130-103-000
6009 ORANGE TIP WY 498-130-104-000
6017 ORANGE TIP WY 498-130-105-000
6025 ORANGE TIP WY 498-130-106-000
6033 ORANGE TIP WY 498-130-107-000
1264 SWALLOWTAIL DR 498-130-108-000
1256 SWALLOWTAIL DR 498-130-109-000
1248 SWALLOWTAIL DR 498-130-110-000
1240 SWALLOWTAIL DR 498-130-111-000
1232 SWALLOWTAIL DR 498-130-112-000
3651 MARKET ST 498-180-001-000
3661 MARKET ST 498-180-002-000
1600 VISTA GRANDE BL 498-180-003-000
2192 MILKY WAY CI 498-190-022-000
2200 MILKY WAY CI 498-190-023-000
8065 TITAN LN 498-190-048-000
8057 TITAN LN 498-190-049-000
8049 TITAN LN 498-190-050-000
8041 TITAN LN 498-190-051-000
8033 TITAN LN 498-190-052-000
8025 TITAN LN 498-190-053-000
8017 TITAN LN 498-190-054-000
8009 TITAN LN 498-190-055-000
8001 TITAN LN 498-190-056-000
8000 TITAN LN 498-190-057-000
8008 TITAN LN 498-190-058-000
8016 TITAN LN 498-190-059-000
8024 TITAN LN 498-190-060-000
8032 TITAN LN 498-190-061-000
8040 TITAN LN 498-190-062-000
8048 TITAN LN 498-190-063-000
8056 TITAN LN 498-190-064-000
8064 TITAN LN 498-190-065-000
6065 WANDERING STAR DR 498-190-066-000
6033 WANDERING STAR DR 498-190-070-000
6025 WANDERING STAR DR 498-190-071-000
6017 WANDERING STAR DR 498-190-072-000
6009 WANDERING STAR DR 498-190-073-000
6001 WANDERING STAR DR 498-190-074-000
6000 WANDERING STAR DR 498-190-075-000
6008 WANDERING STAR DR 498-190-076-000
6016 WANDERING STAR DR 498-190-077-000
6024 WANDERING STAR DR 498-190-078-000
6032 WANDERING STAR DR 498-190-079-000
6040 WANDERING STAR DR 498-190-080-000
6048 WANDERING STAR DR 498-190-081-000
6056 WANDERING STAR DR 498-190-082-000
6064 WANDERING STAR DR 498-190-083-000
2001 BOREALIS CI 498-200-001-000
2009 BOREALIS CI 498-200-002-000
2017 BOREALIS CI 498-200-003-000
2025 BOREALIS CI 498-200-004-000
2033 BOREALIS CI 498-200-005-000
2041 BOREALIS CI 498-200-006-000
2049 BOREALIS CI 498-200-007-000
2057 BOREALIS CI 498-200-008-000
2065 BOREALIS CI 498-200-009-000
2073 BOREALIS CI 498-200-010-000
2081 BOREALIS CI 498-200-011-000
2089 BOREALIS CI 498-200-012-000
2097 BOREALIS CI 498-200-013-000
2105 BOREALIS CI 498-200-014-000
2113 BOREALIS CI 498-200-015-000
2121 BOREALIS CI 498-200-016-000
2129 BOREALIS CI 498-200-017-000
2128 BOREALIS CI 498-200-022-000
2120 BOREALIS CI 498-200-023-000
2112 BOREALIS CI 498-200-024-000
2104 BOREALIS CI 498-200-025-000
2096 BOREALIS CI 498-200-026-000
2088 BOREALIS CI 498-200-027-000
2080 BOREALIS CI 498-200-028-000
2072 BOREALIS CI 498-200-029-000
2064 BOREALIS CI 498-200-030-000
2056 BOREALIS CI 498-200-031-000
2048 BOREALIS CI 498-200-032-000
2040 BOREALIS CI 498-200-033-000
2320 BOREALIS CI 498-200-034-000
2321 BOREALIS CI 498-200-072-000
5065 SOLAR WY 498-200-076-000
424 FORTUNA CT 498-210-022-000
416 FORTUNA CT 498-210-023-000
408 FORTUNA CT 498-210-024-000
400 FORTUNA CT 498-210-025-000
1072 FORTUNA DR 498-210-026-000
1064 FORTUNA DR 498-210-027-000
1056 FORTUNA DR 498-210-028-000
1048 FORTUNA DR 498-210-029-000
1040 FORTUNA DR 498-210-030-000
1032 FORTUNA DR 498-210-031-000
1024 FORTUNA DR 498-210-032-000
1016 FORTUNA DR 498-210-033-000
5232 CHELSEA CREEK RD 498-220-001-000
5224 CHELSEA CREEK RD 498-220-002-000
5216 CHELSEA CREEK RD 498-220-003-000
5208 CHELSEA CREEK RD 498-220-004-000
5200 CHELSEA CREEK RD 498-220-005-000
5192 CHELSEA CREEK RD 498-220-006-000
5184 CHELSEA CREEK RD 498-220-007-000
5176 CHELSEA CREEK RD 498-220-008-000
5168 CHELSEA CREEK RD 498-220-009-000
5160 CHELSEA CREEK RD 498-220-010-000
5152 CHELSEA CREEK RD 498-220-011-000
5144 CHELSEA CREEK RD 498-220-012-000
5145 CHELSEA CREEK RD 498-220-013-000
5153 CHELSEA CREEK RD 498-220-014-000
5161 CHELSEA CREEK RD 498-220-015-000
5169 CHELSEA CREEK RD 498-220-016-000
5177 CHELSEA CREEK RD 498-220-017-000
5185 CHELSEA CREEK RD 498-220-018-000
5193 CHELSEA CREEK RD 498-220-019-000
5201 CHELSEA CREEK RD 498-220-020-000
5209 CHELSEA CREEK RD 498-220-021-000
5217 CHELSEA CREEK RD 498-220-022-000
664 SEA CLIFF CT 498-220-023-000
656 SEA CLIFF CT 498-220-024-000
648 SEA CLIFF CT 498-220-025-000
640 SEA CLIFF CT 498-220-026-000
632 SEA CLIFF CT 498-220-027-000
624 SEA CLIFF CT 498-220-028-000
616 SEA CLIFF CT 498-220-029-000
608 SEA CLIFF CT 498-220-030-000
600 SEA CLIFF CT 498-220-031-000
601 SEA CLIFF CT 498-220-032-000
609 SEA CLIFF CT 498-220-033-000
617 SEA CLIFF CT 498-220-034-000
625 SEA CLIFF CT 498-220-035-000
633 SEA CLIFF CT 498-220-036-000
641 SEA CLIFF CT 498-220-037-000
649 SEA CLIFF CT 498-220-038-000
657 SEA CLIFF CT 498-220-039-000
2001 ARBOR RIDGE DR 498-230-001-000
2033 ARBOR RIDGE DR 498-230-005-000
2041 ARBOR RIDGE DR 498-230-006-000
2049 ARBOR RIDGE DR 498-230-007-000
2057 ARBOR RIDGE DR 498-230-008-000
2065 ARBOR RIDGE DR 498-230-009-000
2073 ARBOR RIDGE DR 498-230-010-000
2081 ARBOR RIDGE DR 498-230-011-000
2089 ARBOR RIDGE DR 498-230-012-000
2097 ARBOR RIDGE DR 498-230-013-000
2105 ARBOR RIDGE DR 498-230-014-000
2113 ARBOR RIDGE DR 498-230-015-000
2121 ARBOR RIDGE DR 498-230-016-000
2129 ARBOR RIDGE DR 498-230-017-000
2137 ARBOR RIDGE DR 498-230-018-000
101 GOLDBLOOM PL 498-230-019-000
109 GOLDBLOOM PL 498-230-020-000
117 GOLDBLOOM PL 498-230-021-000
116 GOLDBLOOM PL 498-230-022-000
108 GOLDBLOOM PL 498-230-023-000
408 MEADOW BLOOM CT 498-230-034-000
400 MEADOW BLOOM CT 498-230-035-000
2152 ARBOR RIDGE DR 498-230-036-000
2144 ARBOR RIDGE DR 498-230-037-000
3144 SHASTA DAISY CI 498-230-038-000
3136 SHASTA DAISY CI 498-230-039-000
3128 SHASTA DAISY CI 498-230-040-000
3120 SHASTA DAISY CI 498-230-041-000
3112 SHASTA DAISY CI 498-230-042-000
3104 SHASTA DAISY CI 498-230-043-000
3096 SHASTA DAISY CI 498-230-044-000
3088 SHASTA DAISY CI 498-230-045-000
3080 SHASTA DAISY CI 498-230-046-000
3072 SHASTA DAISY CI 498-230-047-000
3064 SHASTA DAISY CI 498-230-048-000
3056 SHASTA DAISY CI 498-230-049-000
3048 SHASTA DAISY CI 498-230-050-000
3040 SHASTA DAISY CI 498-230-051-000
3032 SHASTA DAISY CI 498-230-052-000
3024 SHASTA DAISY CI 498-230-053-000
3016 SHASTA DAISY CI 498-230-054-000
3008 SHASTA DAISY CI 498-230-055-000
3033 SHASTA DAISY CI 498-230-056-000
3041 SHASTA DAISY CI 498-230-057-000
3049 SHASTA DAISY CI 498-230-058-000
3057 SHASTA DAISY CI 498-230-059-000
3065 SHASTA DAISY CI 498-230-060-000
3073 SHASTA DAISY CI 498-230-061-000
3105 SHASTA DAISY CI 498-230-062-000
3121 SHASTA DAISY CI 498-230-063-000
2104 ARBOR RIDGE DR 498-230-064-000
2096 ARBOR RIDGE DR 498-230-065-000
2088 ARBOR RIDGE DR 498-230-066-000
2080 ARBOR RIDGE DR 498-230-067-000
2072 ARBOR RIDGE DR 498-230-068-000
2064 ARBOR RIDGE DR 498-230-069-000
2056 ARBOR RIDGE DR 498-230-070-000
2048 ARBOR RIDGE DR 498-230-071-000
2032 ARBOR RIDGE DR 498-230-072-000
2024 ARBOR RIDGE DR 498-230-073-000
301 BEE BALM CT 498-230-074-000
309 BEE BALM CT 498-230-075-000
317 BEE BALM CT 498-230-076-000
325 BEE BALM CT 498-230-077-000
324 BEE BALM CT 498-230-078-000
316 BEE BALM CT 498-230-079-000
308 BEE BALM CT 498-230-080-000
2105 QUARTZ COVE WY 498-240-001-000
2097 QUARTZ COVE WY 498-240-002-000
2089 QUARTZ COVE WY 498-240-003-000
2081 QUARTZ COVE WY 498-240-004-000
2073 QUARTZ COVE WY 498-240-005-000
2065 QUARTZ COVE WY 498-240-006-000
2057 QUARTZ COVE WY 498-240-007-000
2049 QUARTZ COVE WY 498-240-008-000
2041 QUARTZ COVE WY 498-240-009-000
2033 QUARTZ COVE WY 498-240-010-000
2025 QUARTZ COVE WY 498-240-011-000
2017 QUARTZ COVE WY 498-240-012-000
2009 QUARTZ COVE WY 498-240-013-000
2001 QUARTZ COVE WY 498-240-014-000
1008 SOLACE RIVER WY 498-240-015-000
1016 SOLACE RIVER WY 498-240-016-000
1024 SOLACE RIVER WY 498-240-017-000
1032 SOLACE RIVER WY 498-240-018-000
1040 SOLACE RIVER WY 498-240-019-000
1048 SOLACE RIVER WY 498-240-020-000
1056 SOLACE RIVER WY 498-240-021-000
1064 SOLACE RIVER WY 498-240-022-000
1072 SOLACE RIVER WY 498-240-023-000
1080 SOLACE RIVER WY 498-240-024-000
1088 SOLACE RIVER WY 498-240-025-000
1096 SOLACE RIVER WY 498-240-026-000
1104 SOLACE RIVER WY 498-240-027-000
1112 SOLACE RIVER WY 498-240-028-000
1120 SOLACE RIVER WY 498-240-029-000
1128 SOLACE RIVER WY 498-240-030-000
4257 MOLTEN CREEK WY 498-240-031-000
4249 MOLTEN CREEK WY 498-240-032-000
4241 MOLTEN CREEK WY 498-240-033-000
4233 MOLTEN CREEK WY 498-240-034-000
1105 SOLACE RIVER WY 498-240-035-000
1097 SOLACE RIVER WY 498-240-036-000
1057 SOLACE RIVER WY 498-240-037-000
1049 SOLACE RIVER WY 498-240-038-000
1041 SOLACE RIVER WY 498-240-039-000
1033 SOLACE RIVER WY 498-240-040-000
1025 SOLACE RIVER WY 498-240-041-000
1017 SOLACE RIVER WY 498-240-042-000
1009 SOLACE RIVER WY 498-240-043-000
1001 SOLACE RIVER WY 498-240-044-000
2509 PLUME WILLOW WY 498-240-045-000
2501 PLUME WILLOW WY 498-240-046-000
2008 QUARTZ COVE WY 498-240-047-000
2016 QUARTZ COVE WY 498-240-048-000
2024 QUARTZ COVE WY 498-240-049-000
2032 QUARTZ COVE WY 498-240-050-000
2040 QUARTZ COVE WY 498-240-051-000
2048 QUARTZ COVE WY 498-240-052-000
2056 QUARTZ COVE WY 498-240-053-000
2064 QUARTZ COVE WY 498-240-054-000
3000 RED CANARD WY 498-240-055-000
3008 RED CANARD WY 498-240-056-000
3016 RED CANARD WY 498-240-057-000
3024 RED CANARD WY 498-240-058-000
3032 RED CANARD WY 498-240-059-000
3040 RED CANARD WY 498-240-060-000
3048 RED CANARD WY 498-240-061-000
3056 RED CANARD WY 498-240-062-000
2517 PLUME WILLOW WY 498-240-063-000
2525 PLUME WILLOW WY 498-240-064-000
3088 RED CANARD WY 498-240-065-000
3096 RED CANARD WY 498-240-066-000
3104 RED CANARD WY 498-240-067-000
3112 RED CANARD WY 498-240-068-000
3120 RED CANARD WY 498-240-069-000
3128 RED CANARD WY 498-240-070-000
3136 RED CANARD WY 498-240-071-000
3144 RED CANARD WY 498-240-072-000
1113 SOLACE RIVER WY 498-240-073-000
1121 SOLACE RIVER WY 498-240-074-000
3161 RED CANARD WY 498-240-075-000
3153 RED CANARD WY 498-240-076-000
3145 RED CANARD WY 498-240-077-000
3137 RED CANARD WY 498-240-078-000
3129 RED CANARD WY 498-240-079-000
3121 RED CANARD WY 498-240-080-000
3105 RED CANARD WY 498-240-081-000
3097 RED CANARD WY 498-240-082-000
3089 RED CANARD WY 498-240-083-000
3081 RED CANARD WY 498-240-084-000
3073 RED CANARD WY 498-240-085-000
3065 RED CANARD WY 498-240-086-000
3057 RED CANARD WY 498-240-087-000
3049 RED CANARD WY 498-240-088-000
3041 RED CANARD WY 498-240-089-000
3033 RED CANARD WY 498-240-090-000
3025 RED CANARD WY 498-240-091-000
3017 RED CANARD WY 498-240-092-000
3009 RED CANARD WY 498-240-093-000
3001 RED CANARD WY 498-240-094-000
4040 MOLTEN CREEK WY 498-240-095-000
4048 MOLTEN CREEK WY 498-240-096-000
4056 MOLTEN CREEK WY 498-240-097-000
4064 MOLTEN CREEK WY 498-240-098-000
4072 MOLTEN CREEK WY 498-240-099-000
4080 MOLTEN CREEK WY 498-240-100-000
4088 MOLTEN CREEK WY 498-240-101-000
4096 MOLTEN CREEK WY 498-240-102-000
4104 MOLTEN CREEK WY 498-240-103-000
4112 MOLTEN CREEK WY 498-240-104-000
4120 MOLTEN CREEK WY 498-240-105-000
4128 MOLTEN CREEK WY 498-240-106-000
4136 MOLTEN CREEK WY 498-240-107-000
4144 MOLTEN CREEK WY 498-240-108-000
4168 MOLTEN CREEK WY 498-240-109-000
4176 MOLTEN CREEK WY 498-240-110-000
4184 MOLTEN CREEK WY 498-240-111-000
4201 MOLTEN CREEK WY 498-240-118-000
4193 MOLTEN CREEK WY 498-240-119-000
4185 MOLTEN CREEK WY 498-240-120-000
4177 MOLTEN CREEK WY 498-240-121-000
4169 MOLTEN CREEK WY 498-240-122-000
4161 MOLTEN CREEK WY 498-240-123-000
4153 MOLTEN CREEK WY 498-240-124-000
4145 MOLTEN CREEK WY 498-240-125-000
4137 MOLTEN CREEK WY 498-240-126-000
4129 MOLTEN CREEK WY 498-240-127-000
4121 MOLTEN CREEK WY 498-240-128-000
4113 MOLTEN CREEK WY 498-240-129-000
4105 MOLTEN CREEK WY 498-240-130-000
4097 MOLTEN CREEK WY 498-240-131-000
4089 MOLTEN CREEK WY 498-240-132-000
4081 MOLTEN CREEK WY 498-240-133-000
4073 MOLTEN CREEK WY 498-240-134-000
4065 MOLTEN CREEK WY 498-240-135-000
4057 MOLTEN CREEK WY 498-240-136-000
4049 MOLTEN CREEK WY 498-240-137-000
4041 MOLTEN CREEK WY 498-240-138-000
4033 MOLTEN CREEK WY 498-240-139-000
4025 MOLTEN CREEK WY 498-240-140-000
4017 MOLTEN CREEK WY 498-240-141-000
4009 MOLTEN CREEK WY 498-240-142-000
4001 MOLTEN CREEK WY 498-240-143-000
2900 VISTA GRANDE BL 499-010-004-000
3850 SANTUCCI BL 499-010-005-000
3751 SANTUCCI BL 499-010-007-000
3551 SANTUCCI BL 499-010-008-000
2700 VISTA GRANDE BL 499-010-009-000
3800 SANTUCCI BL 499-010-024-000
3900 SANTUCCI BL 499-010-025-000
6200 BASELINE RD 499-010-074-000
6000 BASELINE RD 499-010-075-000
6250 BASELINE RD 499-010-080-000
5990 BASELINE RD 499-010-081-000
3091 VISTA GRANDE BL 499-010-085-000
3051 VISTA GRANDE BL 499-010-086-000
2901 VISTA GRANDE BL 499-010-087-000
3313 GARIBALDI DR 499-010-089-000
3101 SANTUCCI BL 499-010-091-000
3001 SANTUCCI BL 499-010-092-000
2401 VISTA GRANDE BL 499-010-095-000
5850 BASELINE RD 499-010-099-000
5750 BASELINE RD 499-010-100-000
1048 MAMBO WY 499-020-001-000
1112 MAMBO WY 499-020-009-000
1184 MAMBO WY 499-020-018-000
1193 MAMBO WY 499-020-019-000
1185 MAMBO WY 499-020-020-000
4001 SWING WY 499-020-021-000
7032 FOX TROT WY 499-020-033-000
7024 FOX TROT WY 499-020-034-000
3000 FLAMENCO WY 499-020-045-000
3001 FLAMENCO WY 499-020-046-000
7016 FOX TROT WY 499-020-057-000
1041 MAMBO WY 499-020-063-000
1049 MAMBO WY 499-020-064-000
1057 MAMBO WY 499-020-065-000
1065 MAMBO WY 499-020-066-000
1073 MAMBO WY 499-020-067-000
1081 MAMBO WY 499-020-068-000
1089 MAMBO WY 499-020-069-000
1097 MAMBO WY 499-020-070-000
5880 VISTA PARK DR 499-020-090-000
5872 VISTA PARK DR 499-020-091-000
5864 VISTA PARK DR 499-020-092-000
5856 VISTA PARK DR 499-020-093-000
5904 VISTA PARK DR 499-020-103-000
5912 VISTA PARK DR 499-020-104-000
2396 SIERRA VILLAGE DR 499-030-072-000
2388 SIERRA VILLAGE DR 499-030-073-000
2380 SIERRA VILLAGE DR 499-030-074-000
2372 SIERRA VILLAGE DR 499-030-075-000
2364 SIERRA VILLAGE DR 499-030-076-000
2356 SIERRA VILLAGE DR 499-030-077-000
2348 SIERRA VILLAGE DR 499-030-078-000
2340 SIERRA VILLAGE DR 499-030-079-000
2332 SIERRA VILLAGE DR 499-030-080-000
2324 SIERRA VILLAGE DR 499-030-081-000
2316 SIERRA VILLAGE DR 499-030-082-000
2308 SIERRA VILLAGE DR 499-030-083-000
2300 SIERRA VILLAGE DR 499-030-084-000
5920 VISTA PARK DR 499-030-098-000
5928 VISTA PARK DR 499-030-099-000
5936 VISTA PARK DR 499-030-100-000
5944 VISTA PARK DR 499-030-101-000
5952 VISTA PARK DR 499-030-102-000
5960 VISTA PARK DR 499-030-103-000
5497 FANDANGO LP 499-060-001-000
5489 FANDANGO LP 499-060-002-000
5481 FANDANGO LP 499-060-003-000
5473 FANDANGO LP 499-060-004-000
5465 FANDANGO LP 499-060-005-000
5457 FANDANGO LP 499-060-006-000
5449 FANDANGO LP 499-060-007-000
5441 FANDANGO LP 499-060-008-000
5433 FANDANGO LP 499-060-009-000
5425 FANDANGO LP 499-060-010-000
5417 FANDANGO LP 499-060-011-000
5409 FANDANGO LP 499-060-012-000
5401 FANDANGO LP 499-060-013-000
5393 FANDANGO LP 499-060-014-000
5385 FANDANGO LP 499-060-015-000
5369 FANDANGO LP 499-060-016-000
5361 FANDANGO LP 499-060-017-000
5368 FANDANGO LP 499-060-038-000
5376 FANDANGO LP 499-060-039-000
5384 FANDANGO LP 499-060-040-000
5392 FANDANGO LP 499-060-041-000
5400 FANDANGO LP 499-060-042-000
900 RUMBA CT 499-060-043-000
908 RUMBA CT 499-060-044-000
916 RUMBA CT 499-060-045-000
924 RUMBA CT 499-060-046-000
932 RUMBA CT 499-060-047-000
933 RUMBA CT 499-060-048-000
925 RUMBA CT 499-060-049-000
917 RUMBA CT 499-060-050-000
909 RUMBA CT 499-060-051-000
901 RUMBA CT 499-060-052-000
5480 FANDANGO LP 499-060-053-000
5488 FANDANGO LP 499-060-054-000
5496 FANDANGO LP 499-060-055-000
2001 LAKE RANGE WY 499-070-001-000
2009 LAKE RANGE WY 499-070-002-000
2017 LAKE RANGE WY 499-070-003-000
2025 LAKE RANGE WY 499-070-004-000
2033 LAKE RANGE WY 499-070-005-000
2041 LAKE RANGE WY 499-070-006-000
2049 LAKE RANGE WY 499-070-007-000
2057 LAKE RANGE WY 499-070-008-000
2065 LAKE RANGE WY 499-070-009-000
2073 LAKE RANGE WY 499-070-010-000
6001 WADDINGTON WY 499-070-031-000
6009 WADDINGTON WY 499-070-032-000
6008 WADDINGTON WY 499-070-045-000
6000 WADDINGTON WY 499-070-046-000
4001 TRINITY ALPS WY 499-070-047-000
4009 TRINITY ALPS WY 499-070-048-000
4017 TRINITY ALPS WY 499-070-049-000
4025 TRINITY ALPS WY 499-070-050-000
4033 TRINITY ALPS WY 499-070-051-000
4041 TRINITY ALPS WY 499-070-052-000
4049 TRINITY ALPS WY 499-070-053-000
4057 TRINITY ALPS WY 499-070-054-000
4056 TRINITY ALPS WY 499-070-055-000
4048 TRINITY ALPS WY 499-070-056-000
4040 TRINITY ALPS WY 499-070-057-000
4032 TRINITY ALPS WY 499-070-058-000
4024 TRINITY ALPS WY 499-070-059-000
4016 TRINITY ALPS WY 499-070-060-000
2016 LAKE RANGE WY 499-070-061-000
2008 LAKE RANGE WY 499-070-062-000
2000 LAKE RANGE WY 499-070-063-000
9009 HIMALAYA WY 499-070-064-000
9049 HIMALAYA WY 499-070-069-000
9097 HIMALAYA WY 499-070-074-000
9105 HIMALAYA WY 499-070-075-000
9113 HIMALAYA WY 499-070-076-000
9121 HIMALAYA WY 499-070-077-000
9129 HIMALAYA WY 499-070-078-000
9137 HIMALAYA WY 499-070-079-000
9145 HIMALAYA WY 499-070-080-000
4152 TRINITY ALPS WY 499-070-081-000
4144 TRINITY ALPS WY 499-070-082-000
4136 TRINITY ALPS WY 499-070-083-000
4128 TRINITY ALPS WY 499-070-084-000
4120 TRINITY ALPS WY 499-070-085-000
4112 TRINITY ALPS WY 499-070-086-000
4104 TRINITY ALPS WY 499-070-087-000
4096 TRINITY ALPS WY 499-070-088-000
4088 TRINITY ALPS WY 499-070-089-000
4072 TRINITY ALPS WY 499-070-090-000
4073 TRINITY ALPS WY 499-070-091-000
4081 TRINITY ALPS WY 499-070-092-000
4089 TRINITY ALPS WY 499-070-093-000
4097 TRINITY ALPS WY 499-070-094-000
4105 TRINITY ALPS WY 499-070-095-000
4113 TRINITY ALPS WY 499-070-096-000
4121 TRINITY ALPS WY 499-070-097-000
4129 TRINITY ALPS WY 499-070-098-000
4137 TRINITY ALPS WY 499-070-099-000
4145 TRINITY ALPS WY 499-070-100-000
1121 SIERRA MORENA WY 499-080-001-000
1129 SIERRA MORENA WY 499-080-002-000
1137 SIERRA MORENA WY 499-080-003-000
1145 SIERRA MORENA WY 499-080-004-000
1153 SIERRA MORENA WY 499-080-005-000
1161 SIERRA MORENA WY 499-080-006-000
1169 SIERRA MORENA WY 499-080-007-000
1177 SIERRA MORENA WY 499-080-008-000
1185 SIERRA MORENA WY 499-080-009-000
1193 SIERRA MORENA WY 499-080-010-000
1201 SIERRA MORENA WY 499-080-011-000
1209 SIERRA MORENA WY 499-080-012-000
1217 SIERRA MORENA WY 499-080-013-000
1225 SIERRA MORENA WY 499-080-014-000
1233 SIERRA MORENA WY 499-080-015-000
1241 SIERRA MORENA WY 499-080-016-000
1249 SIERRA MORENA WY 499-080-017-000
1257 SIERRA MORENA WY 499-080-018-000
1256 SIERRA MORENA WY 499-080-019-000
1248 SIERRA MORENA WY 499-080-020-000
1240 SIERRA MORENA WY 499-080-021-000
1232 SIERRA MORENA WY 499-080-022-000
1216 SIERRA MORENA WY 499-080-023-000
1208 SIERRA MORENA WY 499-080-024-000
1200 SIERRA MORENA WY 499-080-025-000
3001 BLACKWELDER WY 499-080-026-000
3009 BLACKWELDER WY 499-080-027-000
3017 BLACKWELDER WY 499-080-028-000
3025 BLACKWELDER WY 499-080-029-000
3033 BLACKWELDER WY 499-080-030-000
3041 BLACKWELDER WY 499-080-031-000
3049 BLACKWELDER WY 499-080-032-000
3048 BLACKWELDER WY 499-080-033-000
3040 BLACKWELDER WY 499-080-034-000
3032 BLACKWELDER WY 499-080-035-000
3024 BLACKWELDER WY 499-080-036-000
3016 BLACKWELDER WY 499-080-037-000
3008 BLACKWELDER WY 499-080-038-000
3000 BLACKWELDER WY 499-080-039-000
4001 KNOBBY CREST WY 499-080-040-000
4009 KNOBBY CREST WY 499-080-041-000
4017 KNOBBY CREST WY 499-080-042-000
4025 KNOBBY CREST WY 499-080-043-000
4033 KNOBBY CREST WY 499-080-044-000
4041 KNOBBY CREST WY 499-080-045-000
4049 KNOBBY CREST WY 499-080-046-000
4048 KNOBBY CREST WY 499-080-047-000
4040 KNOBBY CREST WY 499-080-048-000
4032 KNOBBY CREST WY 499-080-049-000
4024 KNOBBY CREST WY 499-080-050-000
4016 KNOBBY CREST WY 499-080-051-000
4008 KNOBBY CREST WY 499-080-052-000
4000 KNOBBY CREST WY 499-080-053-000
5001 HOLLOWTOP WY 499-080-054-000
5009 HOLLOWTOP WY 499-080-055-000
5017 HOLLOWTOP WY 499-080-056-000
5025 HOLLOWTOP WY 499-080-057-000
5033 HOLLOWTOP WY 499-080-058-000
5041 HOLLOWTOP WY 499-080-059-000
5049 HOLLOWTOP WY 499-080-060-000
5048 HOLLOWTOP WY 499-080-061-000
5040 HOLLOWTOP WY 499-080-062-000
5032 HOLLOWTOP WY 499-080-063-000
5024 HOLLOWTOP WY 499-080-064-000
5016 HOLLOWTOP WY 499-080-065-000
5008 HOLLOWTOP WY 499-080-066-000
5000 HOLLOWTOP WY 499-080-067-000
1105 SIERRA MORENA WY 499-080-068-000
1097 SIERRA MORENA WY 499-080-069-000
1089 SIERRA MORENA WY 499-080-070-000
1081 SIERRA MORENA WY 499-080-071-000
1073 SIERRA MORENA WY 499-080-072-000
1065 SIERRA MORENA WY 499-080-073-000
1057 SIERRA MORENA WY 499-080-074-000
1049 SIERRA MORENA WY 499-080-075-000
1041 SIERRA MORENA WY 499-080-076-000
1033 SIERRA MORENA WY 499-090-001-000
1025 SIERRA MORENA WY 499-090-002-000
1017 SIERRA MORENA WY 499-090-003-000
1009 SIERRA MORENA WY 499-090-004-000
1001 SIERRA MORENA WY 499-090-005-000
1000 SIERRA MORENA WY 499-090-006-000
1008 SIERRA MORENA WY 499-090-007-000
1016 SIERRA MORENA WY 499-090-008-000
1024 SIERRA MORENA WY 499-090-009-000
1032 SIERRA MORENA WY 499-090-010-000
7000 PANAMINT WY 499-090-011-000
7008 PANAMINT WY 499-090-012-000
7016 PANAMINT WY 499-090-013-000
7024 PANAMINT WY 499-090-014-000
7032 PANAMINT WY 499-090-015-000
7033 PANAMINT WY 499-090-016-000
7025 PANAMINT WY 499-090-017-000
7017 PANAMINT WY 499-090-018-000
7009 PANAMINT WY 499-090-019-000
7001 PANAMINT WY 499-090-020-000
8000 GORGON WY 499-090-021-000
8008 GORGON WY 499-090-022-000
8016 GORGON WY 499-090-023-000
8024 GORGON WY 499-090-024-000
8032 GORGON WY 499-090-025-000
8025 GORGON WY 499-090-026-000
8017 GORGON WY 499-090-027-000
8009 GORGON WY 499-090-028-000
8001 GORGON WY 499-090-029-000
9152 HIMALAYA WY 499-090-030-000
9144 HIMALAYA WY 499-090-031-000
9136 HIMALAYA WY 499-090-032-000
9128 HIMALAYA WY 499-090-033-000
6001 HALIFAX WY 499-090-034-000
6009 HALIFAX WY 499-090-035-000
6017 HALIFAX WY 499-090-036-000
6025 HALIFAX WY 499-090-037-000
6033 HALIFAX WY 499-090-038-000
6041 HALIFAX WY 499-090-039-000
6049 HALIFAX WY 499-090-040-000
6057 HALIFAX WY 499-090-041-000
6065 HALIFAX WY 499-090-042-000
6073 HALIFAX WY 499-090-043-000
6081 HALIFAX WY 499-090-044-000
5080 HOLLOWTOP WY 499-090-045-000
5072 HOLLOWTOP WY 499-090-046-000
5064 HOLLOWTOP WY 499-090-047-000
5056 HOLLOWTOP WY 499-090-048-000
5057 HOLLOWTOP WY 499-090-049-000
5065 HOLLOWTOP WY 499-090-050-000
5073 HOLLOWTOP WY 499-090-051-000
5081 HOLLOWTOP WY 499-090-052-000
4080 KNOBBY CREST WY 499-090-053-000
4072 KNOBBY CREST WY 499-090-054-000
4064 KNOBBY CREST WY 499-090-055-000
4056 KNOBBY CREST WY 499-090-056-000
4057 KNOBBY CREST WY 499-090-057-000
4065 KNOBBY CREST WY 499-090-058-000
4073 KNOBBY CREST WY 499-090-059-000
4081 KNOBBY CREST WY 499-090-060-000
3080 BLACKWELDER WY 499-090-061-000
3072 BLACKWELDER WY 499-090-062-000
3064 BLACKWELDER WY 499-090-063-000
3056 BLACKWELDER WY 499-090-064-000
3057 BLACKWELDER WY 499-090-065-000
3065 BLACKWELDER WY 499-090-066-000
3073 BLACKWELDER WY 499-090-067-000
3081 BLACKWELDER WY 499-090-068-000
1288 SIERRA MORENA WY 499-090-069-000
1280 SIERRA MORENA WY 499-090-070-000
1272 SIERRA MORENA WY 499-090-071-000
1264 SIERRA MORENA WY 499-090-072-000
1265 SIERRA MORENA WY 499-090-073-000
1273 SIERRA MORENA WY 499-090-074-000
1281 SIERRA MORENA WY 499-090-075-000
1289 SIERRA MORENA WY 499-090-076-000
6081 OBERLANDER DR 499-100-017-000
6089 OBERLANDER DR 499-100-018-000
6097 OBERLANDER DR 499-100-019-000
6105 OBERLANDER DR 499-100-020-000
6113 OBERLANDER DR 499-100-021-000
6121 OBERLANDER DR 499-100-022-000
6129 OBERLANDER DR 499-100-023-000
6137 OBERLANDER DR 499-100-024-000
6145 OBERLANDER DR 499-100-025-000
6153 OBERLANDER DR 499-100-026-000
6161 OBERLANDER DR 499-100-027-000
6169 OBERLANDER DR 499-100-028-000
6177 OBERLANDER DR 499-100-029-000
6185 OBERLANDER DR 499-100-030-000
6193 OBERLANDER DR 499-100-031-000
6201 OBERLANDER DR 499-100-032-000
6209 OBERLANDER DR 499-100-033-000
601 PASO FINO CT 499-100-034-000
609 PASO FINO CT 499-100-035-000
617 PASO FINO CT 499-100-036-000
625 PASO FINO CT 499-100-037-000
633 PASO FINO CT 499-100-038-000
641 PASO FINO CT 499-100-039-000
640 PASO FINO CT 499-100-040-000
632 PASO FINO CT 499-100-041-000
624 PASO FINO CT 499-100-042-000
616 PASO FINO CT 499-100-043-000
9032 ORLOV WY 499-100-044-000
9024 ORLOV WY 499-100-045-000
6200 OBERLANDER DR 499-100-046-000
6192 OBERLANDER DR 499-100-047-000
6184 OBERLANDER DR 499-100-048-000
8016 PENTRO WY 499-100-049-000
8008 PENTRO WY 499-100-050-000
8009 PENTRO WY 499-100-051-000
8017 PENTRO WY 499-100-052-000
8025 PENTRO WY 499-100-053-000
8033 PENTRO WY 499-100-054-000
7040 PERSANO WY 499-100-055-000
7032 PERSANO WY 499-100-056-000
7024 PERSANO WY 499-100-057-000
7016 PERSANO WY 499-100-058-000
3120 BRANDENBURBER DR 499-100-059-000
7001 PERSANO WY 499-100-060-000
7009 PERSANO WY 499-100-061-000
7017 PERSANO WY 499-100-062-000
7025 PERSANO WY 499-100-063-000
7033 PERSANO WY 499-100-064-000
7041 PERSANO WY 499-100-065-000
6080 OBERLANDER DR 499-100-066-000
6072 OBERLANDER DR 499-100-067-000
580 FRIESIAN CT 499-110-001-000
572 FRIESIAN CT 499-110-002-000
564 FRIESIAN CT 499-110-003-000
556 FRIESIAN CT 499-110-004-000
548 FRIESIAN CT 499-110-005-000
540 FRIESIAN CT 499-110-006-000
532 FRIESIAN CT 499-110-007-000
524 FRIESIAN CT 499-110-008-000
516 FRIESIAN CT 499-110-009-000
508 FRIESIAN CT 499-110-010-000
500 FRIESIAN CT 499-110-011-000
3128 NEWFOUNDLAND DR 499-110-012-000
3120 NEWFOUNDLAND DR 499-110-013-000
3112 NEWFOUNDLAND DR 499-110-014-000
3104 NEWFOUNDLAND DR 499-110-015-000
3096 NEWFOUNDLAND DR 499-110-016-000
3105 NEWFOUNDLAND DR 499-110-017-000
6008 BRENTON WY 499-110-018-000
6016 BRENTON WY 499-110-019-000
6024 BRENTON WY 499-110-020-000
6032 BRENTON WY 499-110-021-000
8033 HOLSTEINER WY 499-110-022-000
8025 HOLSTEINER WY 499-110-023-000
8017 HOLSTEINER WY 499-110-024-000
8009 HOLSTEINER WY 499-110-025-000
3113 NEWFOUNDLAND DR 499-110-026-000
3121 NEWFOUNDLAND DR 499-110-027-000
501 FRIESIAN CT 499-110-028-000
8008 HOLSTEINER WY 499-110-029-000
8016 HOLSTEINER WY 499-110-030-000
8024 HOLSTEINER WY 499-110-031-000
8032 HOLSTEINER WY 499-110-032-000
573 FRIESIAN CT 499-110-033-000
565 FRIESIAN CT 499-110-034-000
557 FRIESIAN CT 499-110-035-000
509 FRIESIAN CT 499-110-036-000
517 FRIESIAN CT 499-110-037-000
1867 VISTA GRANDE BL 499-110-038-000
5833 VISTA PARK DR 499-110-039-000
3088 NEWFOUNDLAND DR 499-120-001-000
3080 NEWFOUNDLAND DR 499-120-002-000
3072 NEWFOUNDLAND DR 499-120-003-000
3064 NEWFOUNDLAND DR 499-120-004-000
3056 NEWFOUNDLAND DR 499-120-005-000
3048 NEWFOUNDLAND DR 499-120-006-000
3040 NEWFOUNDLAND DR 499-120-007-000
3032 NEWFOUNDLAND DR 499-120-008-000
3024 NEWFOUNDLAND DR 499-120-009-000
3016 NEWFOUNDLAND DR 499-120-010-000
3008 NEWFOUNDLAND DR 499-120-011-000
3000 NEWFOUNDLAND DR 499-120-012-000
3001 NEWFOUNDLAND DR 499-120-013-000
2260 SIERRA VILLAGE DR 499-120-014-000
2268 SIERRA VILLAGE DR 499-120-015-000
2276 SIERRA VILLAGE DR 499-120-016-000
2284 SIERRA VILLAGE DR 499-120-017-000
2033 NOKOTA WY 499-120-018-000
2025 NOKOTA WY 499-120-019-000
2017 NOKOTA WY 499-120-020-000
2009 NOKOTA WY 499-120-021-000
3009 NEWFOUNDLAND DR 499-120-022-000
3017 NEWFOUNDLAND DR 499-120-023-000
3033 NEWFOUNDLAND DR 499-120-024-000
2008 NOKOTA WY 499-120-025-000
2016 NOKOTA WY 499-120-026-000
2024 NOKOTA WY 499-120-027-000
2032 NOKOTA WY 499-120-028-000
4033 HALFLINGER WY 499-120-029-000
4025 HALFLINGER WY 499-120-030-000
4017 HALFLINGER WY 499-120-031-000
4009 HALFLINGER WY 499-120-032-000
3041 NEWFOUNDLAND DR 499-120-033-000
3057 NEWFOUNDLAND DR 499-120-034-000
3065 NEWFOUNDLAND DR 499-120-035-000
4008 HALFLINGER WY 499-120-036-000
4016 HALFLINGER WY 499-120-037-000
4024 HALFLINGER WY 499-120-038-000
4032 HALFLINGER WY 499-120-039-000
6033 BRENTON WY 499-120-040-000
6025 BRENTON WY 499-120-041-000
6017 BRENTON WY 499-120-042-000
6009 BRENTON WY 499-120-043-000
3073 NEWFOUNDLAND DR 499-120-044-000
3089 NEWFOUNDLAND DR 499-120-045-000
5889 VISTA PARK DR 499-120-046-000
5905 VISTA PARK DR 499-120-047-000
5977 VISTA PARK DR 499-120-048-000
Our Mission… Protect and enhance the safety and well-being of residents, businesses, customers and partners We will accomplish this by…Delivering exceptional service and compassionate solutions as a cohesive team with dedication, pride and vigilance.
City of Roseville Fire Department • 316 Vernon St., #480 • Roseville, California 95678-2618 (916) 774-5800 • (916) 774-5810 FAX • (916) 774-5220 TDD • www.roseville.ca.us June 1, 2022
NOTICE TO ABATE FIRE HAZARD
This letter is intended for parcels that are undeveloped.
If the property has been developed or sold, please disregard the following and complete the information on the following page(s) and return it to the Roseville Fire Department, 316 Vernon Street, Suite 480, Roseville, CA 95678.
This letter is to notify you that a fire hazard may exist on the undeveloped parcel(s) listed on the following page(s). The law requires that all cut or uncut weeds, grass, vines, vegetation, or other combustible materials be removed when determined to be a fire hazard. Roseville Fire Code (RFC) 304.1.3; H&S Code, Division 12, Part 5.
If applicable, all necessary work shall be completed no later than July 1, 2022. If the property owner does not comply with this notice, the required firebreaks will be made by the City of Roseville. All costs incurred by the City, including a $338.00 per parcel administration fee, shall be billed directly to the property owner.
WEED ABATEMENT GUIDELINES
A clear firebreak of a minimum 30-foot width shall be created and maintained in all areas designated by the City of Roseville. Clear firebreaks shall be provided around all combustible buildings, fences, vehicles, structures, or storage on this parcel or on adjacent properties. We ask that you adhere to the following abatement requirements:
1. The preferred method of weed abatement shall be accomplished by discing and completed so that all weeds, grass, other vegetation or organic material which can be expected to burn are completely removed or turned under so there is insufficient fuel to sustain or allow the spread of fire.
• Discing does not negate the requirement for weed removal up to the structure.
2. Where discing is not practical, mowing is permitted where the material is mulched and the remaining weeds do not exceed two inches in height.
3. Spark arrestors shall be installed on all outdoor equipment with internal combustion engines.
4. Parcels that are one acre or less shall be completely abated.
Prior to abating weeds, seasonal rains should be considered. Late rains will produce late growing weeds.
Weeds once mowed, may require additional mowing. The weed abatement program’s intent is to reduce the fire hazard during fire season.
Our Mission… Protect and enhance the safety and well-being of residents, businesses, customers and partners We will accomplish this by…Delivering exceptional service and compassionate solutions as a cohesive team with dedication, pride and vigilance.