City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5319B Plant and Equipment Maintenance
Worker II-B
Step A 26.9308 2154.46 4668.01 56016.06
Step B 28.1972 2255.78 4887.51 58650.18
Step C 29.0431 2323.45 5034.14 60409.65
Step D 29.9144 2393.15 5185.16 62221.95
Step E 30.8118 2464.94 5340.71 64088.54
Step F 31.7361 2538.89 5500.92 66011.09
Step G 32.6882 2615.06 5665.95 67991.46
Step H 33.6689 2693.51 5835.94 70031.31
Step I 34.6789 2774.31 6011.01 72132.11
Step J 35.7193 2857.54 6191.35 74296.14
Step K 36.7909 2943.27 6377.09 76525.07
Step L 37.8946 3031.57 6568.40 78820.77
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5327B Plant and Equipment Mechanic I-B Step A 29.6242 2369.94 5134.86 61618.34 Step B 31.0168 2481.34 5376.25 64514.94
Step C 31.9474 2555.79 5537.55 66450.59
Step D 32.9058 2632.46 5703.67 68444.06
Step E 33.8929 2711.43 5874.77 70497.23
Step F 34.9098 2792.78 6051.03 72612.38
Step G 35.9571 2876.57 6232.56 74790.77
Step H 37.0357 2962.86 6419.52 77034.26
Step I 38.1468 3051.74 6612.11 79345.34
Step J 39.2913 3143.30 6810.49 81725.90
Step K 40.4699 3237.59 7014.78 84177.39
Step L 41.6840 3334.72 7225.23 86702.72
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5328B Plant and Equipment Mechanic II-B Step A 32.5859 2606.87 5648.22 67778.67 Step B 34.1178 2729.42 5913.75 70965.02
Step C 35.1414 2811.31 6091.18 73094.11
Step D 36.1957 2895.66 6273.92 75287.06
Step E 37.2815 2982.52 6462.13 77545.52
Step F 38.4000 3072.00 6656.00 79872.00
Step G 39.5519 3164.15 6855.66 82267.95
Step H 40.7385 3259.08 7061.34 84736.08
Step I 41.9607 3356.86 7273.19 87278.26
Step J 43.2195 3457.56 7491.38 89896.56
Step K 44.5160 3561.28 7716.11 92593.28
Step L 45.8516 3668.13 7947.61 95371.33
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5595B Power Engineer I-B Step A 51.9998 4159.98 9013.30 108159.58 Step B 54.4446 4355.57 9437.06 113244.77
Step C 56.0779 4486.23 9720.17 116642.03
Step D 57.7602 4620.82 10011.77 120141.22
Step E 59.4930 4759.44 10312.12 123745.44
Step F 61.2779 4902.23 10621.50 127458.03
Step G 63.1162 5049.30 10940.14 131281.70
Step H 65.0096 5200.77 11268.33 135219.97
Step I 66.9599 5356.79 11606.38 139276.59
Step J 68.9687 5517.50 11954.57 143454.90
Step K 71.0378 5683.02 12313.22 147758.62
Step L 73.1690 5853.52 12682.63 152191.52
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5596B Power Engineer II-B Step A 57.2013 4576.10 9914.89 118978.70 Step B 59.8906 4791.25 10381.04 124572.45
Step C 61.6874 4934.99 10692.48 128309.79
Step D 63.5379 5083.03 11013.24 132158.83
Step E 65.4441 5235.53 11343.64 136123.73
Step F 67.4074 5392.59 11683.95 140207.39
Step G 69.4296 5554.37 12034.46 144413.57
Step H 71.5126 5721.01 12395.52 148746.21
Step I 73.6579 5892.63 12767.37 153208.43
Step J 75.8676 6069.41 13150.38 157804.61
Step K 78.1437 6251.50 13544.91 162538.90
Step L 80.4879 6439.03 13951.24 167414.83
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5590B Power Plant Engineer I-B Step A 51.9998 4159.98 9013.30 108159.58 Step B 54.4446 4355.57 9437.06 113244.77
Step C 56.0779 4486.23 9720.17 116642.03
Step D 57.7602 4620.82 10011.77 120141.22
Step E 59.4930 4759.44 10312.12 123745.44
Step F 61.2779 4902.23 10621.50 127458.03
Step G 63.1162 5049.30 10940.14 131281.70
Step H 65.0096 5200.77 11268.33 135219.97
Step I 66.9599 5356.79 11606.38 139276.59
Step J 68.9687 5517.50 11954.57 143454.90
Step K 71.0378 5683.02 12313.22 147758.62
Step L 73.1690 5853.52 12682.63 152191.52
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5591B Power Plant Engineer II-B Step A 57.1998 4575.98 9914.63 118975.58 Step B 59.8891 4791.13 10380.78 124569.33
Step C 61.6858 4934.86 10692.21 128306.46
Step D 63.5363 5082.90 11012.96 132155.50
Step E 65.4424 5235.39 11343.35 136120.19
Step F 67.4056 5392.45 11683.64 140203.65
Step G 69.4278 5554.22 12034.15 144409.82
Step H 71.5107 5720.86 12395.19 148742.26
Step I 73.6560 5892.48 12767.04 153204.48
Step J 75.8657 6069.26 13150.05 157800.66
Step K 78.1416 6251.33 13544.54 162534.53
Step L 80.4859 6438.87 13950.89 167410.67
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5526B Power Plant Mechanic-B Step A 50.5048 4040.38 8754.17 105049.98 Step B 52.8792 4230.34 9165.73 109988.74
Step C 54.4656 4357.25 9440.70 113288.45
Step D 56.0996 4487.97 9723.93 116687.17
Step E 57.7826 4622.61 10015.65 120187.81
Step F 59.5160 4761.28 10316.11 123793.28
Step G 61.3016 4904.13 10625.61 127507.33
Step H 63.1406 5051.25 10944.37 131332.45
Step I 65.0348 5202.78 11272.70 135272.38
Step J 66.9858 5358.86 11610.87 139330.46
Step K 68.9954 5519.63 11959.20 143510.43
Step L 71.0653 5685.22 12317.99 147815.82
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5522B Power Plant Operator Technician I-B Step A 48.0997 3847.98 8337.28 100047.38 Step B 50.3612 4028.90 8729.27 104751.30
Step C 51.8721 4149.77 8991.16 107893.97
Step D 53.4282 4274.26 9260.89 111130.66
Step E 55.0310 4402.48 9538.71 114464.48
Step F 56.6820 4534.56 9824.88 117898.56
Step G 58.3824 4670.59 10119.62 121435.39
Step H 60.1339 4810.71 10423.21 125078.51
Step I 61.9379 4955.03 10735.90 128830.83
Step J 63.7961 5103.69 11057.99 132695.89
Step K 65.7100 5256.80 11389.73 136676.80
Step L 67.6812 5414.50 11731.41 140776.90
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5523B Power Plant Operator Technician II-B Step A 52.9098 4232.78 9171.03 110052.38 Step B 55.3973 4431.78 9602.20 115226.38
Step C 57.0592 4564.74 9890.26 118683.14
Step D 58.7710 4701.68 10186.97 122243.68
Step E 60.5341 4842.73 10492.58 125910.93
Step F 62.3500 4988.00 10807.33 129688.00
Step G 64.2206 5137.65 11131.57 133578.85
Step H 66.1472 5291.78 11465.51 137586.18
Step I 68.1316 5450.53 11809.48 141713.73
Step J 70.1756 5614.05 12163.77 145965.25
Step K 72.2809 5782.47 12528.69 150344.27
Step L 74.4492 5955.94 12904.53 154854.34
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5401B Predictive Maintenance Technician IB Step A 36.2408 2899.26 6281.74 75380.86 Step B 37.9448 3035.58 6577.10 78925.18
Step C 39.0831 3126.65 6774.40 81292.85
Step D 40.2556 3220.45 6977.64 83731.65
Step E 41.4632 3317.06 7186.95 86243.46
Step F 42.7071 3416.57 7402.56 88830.77
Step G 43.9883 3519.06 7624.64 91495.66
Step H 45.3080 3624.64 7853.39 94240.64
Step I 46.6672 3733.38 8088.98 97067.78
Step J 48.0673 3845.38 8331.67 99979.98
Step K 49.5093 3960.74 8581.61 102979.34
Step L 50.9946 4079.57 8839.06 106068.77
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5402B Predictive Maintenance Technician IIB Step A 39.8648 3189.18 6909.90 82918.78 Step B 41.7392 3339.14 7234.79 86817.54
Step C 42.9914 3439.31 7451.84 89422.11
Step D 44.2812 3542.50 7675.41 92104.90
Step E 45.6096 3648.77 7905.66 94867.97
Step F 46.9779 3758.23 8142.84 97714.03
Step G 48.3872 3870.98 8387.11 100645.38
Step H 49.8388 3987.10 8638.73 103664.70
Step I 51.3339 4106.71 8897.88 106774.51
Step J 52.8740 4229.92 9164.83 109977.92
Step K 54.4602 4356.82 9439.77 113277.22
Step L 56.0941 4487.53 9722.98 116675.73
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5533B Preventative Maintenance
Coordinator-B
Step A 39.4293 3154.34 6834.41 82012.94
Step B 41.2832 3302.66 7155.75 85869.06
Step C 42.5217 3401.74 7370.43 88445.14
Step D 43.7973 3503.78 7591.53 91098.38
Step E 45.1113 3608.90 7819.29 93831.50
Step F 46.4646 3717.17 8053.86 96646.37
Step G 47.8585 3828.68 8295.47 99545.68
Step H 49.2942 3943.54 8544.33 102531.94
Step I 50.7731 4061.85 8800.67 105608.05
Step J 52.2963 4183.70 9064.69 108776.30
Step K 53.8651 4309.21 9336.62 112039.41
Step L 55.4811 4438.49 9616.72 115400.69
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5500B Preventative Maintenance Technician
I-B
Step A 32.9461 2635.69 5710.66 68527.89
Step B 34.4952 2759.62 5979.17 71750.02
Step C 35.5301 2842.41 6158.55 73902.61
Step D 36.5959 2927.67 6343.29 76119.47
Step E 37.6939 3015.51 6533.61 78403.31
Step F 38.8247 3105.98 6729.61 80755.38
Step G 39.9894 3199.15 6931.50 83177.95
Step H 41.1891 3295.13 7139.44 85673.33
Step I 42.4248 3393.98 7353.63 88243.58
Step J 43.6975 3495.80 7574.23 90890.80
Step K 45.0085 3600.68 7801.47 93617.68
Step L 46.3587 3708.70 8035.51 96426.10
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 5502B Preventative Maintenance Technician
II-B
Step A 36.2408 2899.26 6281.74 75380.86
Step B 37.9447 3035.58 6577.08 78924.98
Step C 39.0830 3126.64 6774.39 81292.64
Step D 40.2555 3220.44 6977.62 83731.44
Step E 41.4631 3317.05 7186.94 86243.25
Step F 42.7070 3416.56 7402.55 88830.56
Step G 43.9882 3519.06 7624.62 91495.46
Step H 45.3080 3624.64 7853.39 94240.64
Step I 46.6671 3733.37 8088.96 97067.57
Step J 48.0671 3845.37 8331.63 99979.57
Step K 49.5092 3960.74 8581.59 102979.14
Step L 50.9945 4079.56 8839.05 106068.56
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7020B SCADA System Technician-B Step A 39.8648 3189.18 6909.90 82918.78 Step B 41.7392 3339.14 7234.79 86817.54
Step C 42.9914 3439.31 7451.84 89422.11
Step D 44.2812 3542.50 7675.41 92104.90
Step E 45.6096 3648.77 7905.66 94867.97
Step F 46.9779 3758.23 8142.84 97714.03
Step G 48.3872 3870.98 8387.11 100645.38
Step H 49.8388 3987.10 8638.73 103664.70
Step I 51.3339 4106.71 8897.88 106774.51
Step J 52.8740 4229.92 9164.83 109977.92
Step K 54.4602 4356.82 9439.77 113277.22
Step L 56.0941 4487.53 9722.98 116675.73
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7118B Senior Electric Line Technician-B Step A 69.9573 5596.58 12125.93 145511.18 Step B 73.2462 5859.70 12696.01 152352.10
Step C 75.4436 6035.49 13076.89 156922.69
Step D 77.7070 6216.56 13469.21 161630.56
Step E 80.0381 6403.05 13873.27 166479.25
Step F 82.4393 6595.14 14289.48 171473.74
Step G 84.9125 6793.00 14718.17 176618.00
Step H 87.4598 6996.78 15159.70 181916.38
Step I 90.0836 7206.69 15614.49 187373.89
Step J 92.7861 7422.89 16082.92 192995.09
Step K 95.5697 7645.58 16565.41 198784.98
Step L 98.4368 7874.94 17062.38 204748.54
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7169B Senior Electric Materials TechnicianB Step A 45.0146 3601.17 7802.53 93630.37 Step B 47.1308 3770.46 8169.34 98032.06
Step C 48.5448 3883.58 8414.43 100973.18
Step D 50.0011 4000.09 8666.86 104002.29
Step E 51.5011 4120.09 8926.86 107122.29
Step F 53.0461 4243.69 9194.66 110335.89
Step G 54.6376 4371.01 9470.52 113646.21
Step H 56.2767 4502.14 9754.63 117055.54
Step I 57.9650 4637.20 10047.27 120567.20
Step J 59.7040 4776.32 10348.69 124184.32
Step K 61.4950 4919.60 10659.13 127909.60
Step L 63.3399 5067.19 10978.92 131746.99
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 1036B Senior Electric Metering Systems
Technician - B
Step A 60.9853 4878.82 10570.79 126849.42
Step B 63.8526 5108.21 11067.78 132813.41
Step C 65.7682 5261.46 11399.82 136797.86
Step D 67.7412 5419.30 11741.81 140901.70
Step E 69.7734 5581.87 12094.06 145128.67
Step F 71.8666 5749.33 12456.88 149482.53
Step G 74.0227 5921.82 12830.60 153967.22
Step H 76.2433 6099.46 13215.51 158586.06
Step I 78.5306 6282.45 13611.97 163343.65
Step J 80.8865 6470.92 14020.33 168243.92
Step K 83.3132 6665.06 14440.95 173291.46
Step L 85.8125 6865.00 14874.17 178490.00
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7126B Senior Electric Substation
Technician-B
Step A 65.2898 5223.18 11316.90 135802.78
Step B 68.3595 5468.76 11848.98 142187.76
Step C 70.4103 5632.82 12204.45 146453.42
Step D 72.5225 5801.80 12570.57 150846.80
Step E 74.6982 5975.86 12947.69 155372.26
Step F 76.9378 6155.02 13335.89 160030.62
Step G 79.2473 6339.78 13736.20 164834.38
Step H 81.6247 6529.98 14148.28 169779.38
Step I 84.0735 6725.88 14572.74 174872.88
Step J 86.5957 6927.66 15009.92 180119.06
Step K 89.1936 7135.49 15460.22 185522.69
Step L 91.8694 7349.55 15924.03 191088.35
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7168B Senior Electric System Dispatcher-B Step A 76.9530 6156.24 13338.52 160062.24 Step B 80.5708 6445.66 13965.61 167587.26
Step C 82.9879 6639.03 14384.57 172614.83
Step D 85.4776 6838.21 14816.12 177793.41
Step E 88.0420 7043.36 15260.61 183127.36
Step F 90.6832 7254.66 15718.42 188621.06
Step G 93.4036 7472.29 16189.96 194279.49
Step H 96.2058 7696.46 16675.67 200108.06
Step I 99.0919 7927.35 17175.93 206111.15
Step J 102.0647 8165.18 17691.21 212294.58
Step K 105.1267 8410.14 18221.96 218663.54
Step L 108.2804 8662.43 18768.60 225223.23
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7170B Senior Electronic Technician-B Step A 49.0335 3922.68 8499.14 101989.68 Step B 50.5045 4040.36 8754.11 105049.36
Step C 52.0196 4161.57 9016.73 108200.77
Step D 53.5802 4286.42 9287.23 111446.82
Step E 55.1876 4415.01 9565.85 114790.21
Step F 56.8433 4547.46 9852.84 118234.06
Step G 58.5485 4683.88 10148.41 121780.88
Step H 60.3050 4824.40 10452.87 125434.40
Step I 62.1142 4969.14 10766.46 129197.54
Step J 63.9776 5118.21 11089.45 133073.41
Step K 65.8969 5271.75 11422.13 137065.55
Step L 67.8738 5429.90 11764.79 141177.50
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 1123B Senior Environmental Utilities
Instrument & Control Technician-B
Step A 43.8515 3508.12 7600.93 91211.12
Step B 45.9132 3673.06 7958.29 95499.46
Step C 47.2906 3783.25 8197.04 98364.45
Step D 48.7093 3896.74 8442.95 101315.34
Step E 50.1706 4013.65 8696.24 104354.85
Step F 51.6757 4134.06 8957.12 107485.46
Step G 53.2260 4258.08 9225.84 110710.08
Step H 54.8228 4385.82 9502.62 114031.42
Step I 56.4675 4517.40 9787.70 117452.40
Step J 58.1615 4652.92 10081.33 120975.92
Step K 59.9063 4792.50 10383.76 124605.10
Step L 61.7035 4936.28 10695.27 128343.28
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7205B Senior Plant and Equipment
Mechanic-B
Step A 35.8451 2867.61 6213.15 74557.81
Step B 37.5303 3002.42 6505.25 78063.02
Step C 38.6562 3092.50 6700.41 80404.90
Step D 39.8160 3185.28 6901.44 82817.28
Step E 41.0104 3280.83 7108.47 85301.63
Step F 42.2407 3379.26 7321.72 87860.66
Step G 43.5079 3480.63 7541.37 90496.43
Step H 44.8132 3585.06 7767.62 93211.46
Step I 46.1576 3692.61 8000.65 96007.81
Step J 47.5423 3803.38 8240.67 98887.98
Step K 48.9686 3917.49 8487.89 101854.69
Step L 50.4376 4035.01 8742.52 104910.21
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7152B Senior Power Plant Operator
Technician-B
Step A 58.2006 4656.05 10088.10 121057.25
Step B 60.9371 4874.97 10562.43 126749.17
Step C 62.7652 5021.22 10879.30 130551.62
Step D 64.6480 5171.84 11205.65 134467.84
Step E 66.5875 5327.00 11541.83 138502.00
Step F 68.5852 5486.82 11888.10 142657.22
Step G 70.6427 5651.42 12244.73 146936.82
Step H 72.7620 5820.96 12612.08 151344.96
Step I 74.9448 5995.58 12990.43 155885.18
Step J 77.1932 6175.46 13380.15 160561.86
Step K 79.5090 6360.72 13781.56 165378.72
Step L 81.8942 6551.54 14194.99 170339.94
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7284B Senior Preventative Maintenance
Technician-B
Step A 43.8513 3508.10 7600.89 91210.70
Step B 45.9133 3673.06 7958.31 95499.66
Step C 47.2906 3783.25 8197.04 98364.45
Step D 48.7094 3896.75 8442.96 101315.55
Step E 50.1706 4013.65 8696.24 104354.85
Step F 51.6757 4134.06 8957.12 107485.46
Step G 53.2260 4258.08 9225.84 110710.08
Step H 54.8228 4385.82 9502.62 114031.42
Step I 56.4675 4517.40 9787.70 117452.40
Step J 58.1615 4652.92 10081.33 120975.92
Step K 59.9063 4792.50 10383.76 124605.10
Step L 61.7035 4936.28 10695.27 128343.28
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9559B Senior SCADA System Technician-B Step A 43.8513 3508.10 7600.89 91210.70 Step B 45.9133 3673.06 7958.31 95499.66
Step C 47.2906 3783.25 8197.04 98364.45
Step D 48.7094 3896.75 8442.96 101315.55
Step E 50.1706 4013.65 8696.24 104354.85
Step F 51.6757 4134.06 8957.12 107485.46
Step G 53.2260 4258.08 9225.84 110710.08
Step H 54.8228 4385.82 9502.62 114031.42
Step I 56.4675 4517.40 9787.70 117452.40
Step J 58.1615 4652.92 10081.33 120975.92
Step K 59.9063 4792.50 10383.76 124605.10
Step L 61.7035 4936.28 10695.27 128343.28
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7202B Senior Wastewater Utility
Maintenance Worker-B
Step A 31.5240 2521.92 5464.16 65569.92
Step B 33.0061 2640.49 5721.06 68652.69
Step C 33.9962 2719.70 5892.67 70712.10
Step D 35.0162 2801.30 6069.47 72833.70
Step E 36.0666 2885.33 6251.54 75018.53
Step F 37.1486 2971.89 6439.09 77269.09
Step G 38.2631 3061.05 6632.27 79587.25
Step H 39.4110 3152.88 6831.24 81974.88
Step I 40.5933 3247.46 7036.17 84434.06
Step J 41.8111 3344.89 7247.26 86967.09
Step K 43.0655 3445.24 7464.69 89576.24
Step L 44.3574 3548.59 7688.62 92263.39
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 7204B Senior Water Distribution Worker-B Step A 31.5240 2521.92 5464.16 65569.92 Step B 33.0061 2640.49 5721.06 68652.69
Step C 33.9962 2719.70 5892.67 70712.10
Step D 35.0162 2801.30 6069.47 72833.70
Step E 36.0666 2885.33 6251.54 75018.53
Step F 37.1486 2971.89 6439.09 77269.09
Step G 38.2631 3061.05 6632.27 79587.25
Step H 39.4110 3152.88 6831.24 81974.88
Step I 40.5933 3247.46 7036.17 84434.06
Step J 41.8111 3344.89 7247.26 86967.09
Step K 43.0655 3445.24 7464.69 89576.24
Step L 44.3574 3548.59 7688.62 92263.39
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 2375B Traffic Signal Maintenance Worker IB Step A 28.6580 2292.64 4967.39 59608.64 Step B 30.0052 2400.42 5200.90 62410.82
Step C 30.9054 2472.43 5356.94 64283.23
Step D 31.8326 2546.61 5517.65 66211.81
Step E 32.7876 2623.01 5683.18 68198.21
Step F 33.7713 2701.70 5853.69 70244.30
Step G 34.7844 2782.75 6029.30 72351.55
Step H 35.8278 2866.22 6210.15 74521.82
Step I 36.9028 2952.22 6396.49 76757.82
Step J 38.0098 3040.78 6588.37 79060.38
Step K 39.1501 3132.01 6786.02 81432.21
Step L 40.3246 3225.97 6989.60 83875.17
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 2376B Traffic Signal Maintenance Worker IIB Step A 31.5237 2521.90 5464.11 65569.30 Step B 33.0058 2640.46 5721.01 68652.06
Step C 33.9960 2719.68 5892.64 70711.68
Step D 35.0159 2801.27 6069.42 72833.07
Step E 36.0663 2885.30 6251.49 75017.90
Step F 37.1483 2971.86 6439.04 77268.46
Step G 38.2628 3061.02 6632.22 79586.62
Step H 39.4107 3152.86 6831.19 81974.26
Step I 40.5930 3247.44 7036.12 84433.44
Step J 41.8108 3344.86 7247.21 86966.46
Step K 43.0651 3445.21 7464.62 89575.41
Step L 44.3570 3548.56 7688.55 92262.56
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9027B Wastewater Utility Maintenance
Worker I-B
Step A 26.0534 2084.27 4515.92 54191.07
Step B 27.2784 2182.27 4728.26 56739.07
Step C 28.0968 2247.74 4870.11 58441.34
Step D 28.9397 2315.18 5016.21 60194.58
Step E 29.8079 2384.63 5166.70 62000.43
Step F 30.7021 2456.17 5321.70 63860.37
Step G 31.6232 2529.86 5481.35 65776.26
Step H 32.5719 2605.75 5645.80 67749.55
Step I 33.5490 2683.92 5815.16 69781.92
Step J 34.5555 2764.44 5989.62 71875.44
Step K 35.5922 2847.38 6169.31 74031.78
Step L 36.6600 2932.80 6354.40 76252.80
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9029B Wastewater Utility Maintenance
Worker II-B
Step A 28.6583 2292.66 4967.44 59609.26
Step B 30.0056 2400.45 5200.97 62411.65
Step C 30.9058 2472.46 5357.01 64284.06
Step D 31.8330 2546.64 5517.72 66212.64
Step E 32.7879 2623.03 5683.24 68198.83
Step F 33.7716 2701.73 5853.74 70244.93
Step G 34.7848 2782.78 6029.37 72352.38
Step H 35.8283 2866.26 6210.24 74522.86
Step I 36.9031 2952.25 6396.54 76758.45
Step J 38.0102 3040.82 6588.43 79061.22
Step K 39.1506 3132.05 6786.10 81433.25
Step L 40.3250 3226.00 6989.67 83876.00
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9078B Water Conservation Specialist-B Step A 31.5240 2521.92 5464.16 65569.92 Step B 33.0061 2640.49 5721.06 68652.69
Step C 33.9962 2719.70 5892.67 70712.10
Step D 35.0162 2801.30 6069.47 72833.70
Step E 36.0666 2885.33 6251.54 75018.53
Step F 37.1486 2971.89 6439.09 77269.09
Step G 38.2631 3061.05 6632.27 79587.25
Step H 39.4110 3152.88 6831.24 81974.88
Step I 40.5933 3247.46 7036.17 84434.06
Step J 41.8111 3344.89 7247.26 86967.09
Step K 43.0655 3445.24 7464.69 89576.24
Step L 44.3574 3548.59 7688.62 92263.39
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9049B Water Conservation Worker I-B Step A 26.0534 2084.27 4515.92 54191.07 Step B 27.2784 2182.27 4728.26 56739.07
Step C 28.0968 2247.74 4870.11 58441.34
Step D 28.9397 2315.18 5016.21 60194.58
Step E 29.8079 2384.63 5166.70 62000.43
Step F 30.7021 2456.17 5321.70 63860.37
Step G 31.6232 2529.86 5481.35 65776.26
Step H 32.5719 2605.75 5645.80 67749.55
Step I 33.5490 2683.92 5815.16 69781.92
Step J 34.5555 2764.44 5989.62 71875.44
Step K 35.5922 2847.38 6169.31 74031.78
Step L 36.6600 2932.80 6354.40 76252.80
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9051B Water Conservation Worker II-B Step A 28.6583 2292.66 4967.44 59609.26 Step B 30.0056 2400.45 5200.97 62411.65
Step C 30.9058 2472.46 5357.01 64284.06
Step D 31.8330 2546.64 5517.72 66212.64
Step E 32.7879 2623.03 5683.24 68198.83
Step F 33.7716 2701.73 5853.74 70244.93
Step G 34.7848 2782.78 6029.37 72352.38
Step H 35.8283 2866.26 6210.24 74522.86
Step I 36.9031 2952.25 6396.54 76758.45
Step J 38.0102 3040.82 6588.43 79061.22
Step K 39.1506 3132.05 6786.10 81433.25
Step L 40.3250 3226.00 6989.67 83876.00
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9246B Water Distribution Worker I-B Step A 26.0534 2084.27 4515.92 54191.07 Step B 27.2784 2182.27 4728.26 56739.07
Step C 28.0968 2247.74 4870.11 58441.34
Step D 28.9397 2315.18 5016.21 60194.58
Step E 29.8079 2384.63 5166.70 62000.43
Step F 30.7021 2456.17 5321.70 63860.37
Step G 31.6232 2529.86 5481.35 65776.26
Step H 32.5719 2605.75 5645.80 67749.55
Step I 33.5490 2683.92 5815.16 69781.92
Step J 34.5555 2764.44 5989.62 71875.44
Step K 35.5922 2847.38 6169.31 74031.78
Step L 36.6600 2932.80 6354.40 76252.80
IBEW International Brotherhood of
Electrical Workers
City of Roseville
Appendix:F
Effective Date:07/29/2023
Salary Schedule: International Brotherhood of
Electrical Workers-B
Grade Code Grade Name Step Name Hourly Bi-Weekly Monthly Annual 9248B Water Distribution Worker II-B Step A 28.6583 2292.66 4967.44 59609.26 Step B 30.0056 2400.45 5200.97 62411.65
Step C 30.9058 2472.46 5357.01 64284.06
Step D 31.8330 2546.64 5517.72 66212.64
Step E 32.7879 2623.03 5683.24 68198.83
Step F 33.7716 2701.73 5853.74 70244.93
Step G 34.7848 2782.78 6029.37 72352.38
Step H 35.8283 2866.26 6210.24 74522.86
Step I 36.9031 2952.25 6396.54 76758.45
Step J 38.0102 3040.82 6588.43 79061.22
Step K 39.1506 3132.05 6786.10 81433.25
Step L 40.3250 3226.00 6989.67 83876.00
ORDINANCE NO. 6696
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING ORDINANCE NO. 6590, THE SALARY ORDINANCE FOR SEASONAL/TEMPORARY EMPLOYEES, AS AMENDED BY APPENDIX “Q” TO BE EFFECTIVE
JULY 29, 2023, AS AN URGENCY MEASURE
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Title and Purpose.
Ordinance No. 6590, the Salary Ordinance for Seasonal/Temporary Employees, is hereby amended as shown on Appendix “Q” attached hereto.
SECTION 2. Salary Plan Effective Date.
This Ordinance shall be effective July 29, 2023, as an urgency measure.
SECTION 3. Urgency Ordinance.
This ordinance is hereby declared to be an urgency measure, immediately necessary for the public peace, health and safety and shall take effect July 29, 2023. A statement of urgency is as follows:
It is necessary to amend the Salary Ordinance to comply with recently approved changes for the orderly and necessary continuance of operations of the City.
SECTION 4. Posting.
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 said publication by posting.
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:
ATTEST: MAYOR
City Clerk
City of Roseville
TEMP
Temporary Salary Schedule: Temporary-- Appendix:Q
Effective
Date:07/29/2023
Grade Code Grade Name Step Name Hourly
CI30 Activity Instructor Step A 0.0000
3745 Aqua Fitness Instructor I Step A 38.0000
3747 Aqua Fitness Instructor II Step A 51.0000
Step A 18.0000
Step B 18.4445
Step C 18.9000
Step D 19.3667
Step E 19.8450
Step F 20.3351
Step G 20.8373
Step H 21.3518
Step I 21.8791
Step A 19.1009
Step B 0.0000
Step C 0.0000
Step D 0.0000
Step E 0.0000
Step F 0.0000
Step G 0.0000
Step H 0.0000
Step I 0.0000
1077 Assistant Pool Manager II Step A 20.0556
1100 Aquatics Facilities Maintenance Worker
9503 Assistant Pool Manager I
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
Step A 15.7500
Step B 16.1389
Step C 16.5375
Step D 16.9459
Step E 17.3644
Step F 17.7932
Step G 18.2326
Step H 0.0000
Step I 0.0000
Step A 18.9939
Step B 19.4630
Step C 19.9436
Step D 20.4361
Step E 20.9408
Step F 21.4579
Step G 21.9879
Step H 0.0000
Step I 0.0000
9507 Child Care Aide
9506 Child Care Program Assistant
9505 Building Inspection Assistant
Step A 22.7928
Step B 23.3557
Step C 23.9324
Step D 24.5235
Step E 25.1291
Step F 25.7496
Step G 26.3855
Step H 0.0000
Step I 0.0000
Step A 16.5375
Step B 16.9459
Step C 17.3644
Step D 17.7932
Step E 18.2326
Step F 18.6829
Step G 19.1442
Step H 0.0000
Step I 0.0000
CI10 Class Instructor Step A 0.0000
9508 Child Care Teacher
1010 Child Care Program Leader
Step A 15.5000
Step B 16.2750
Step C 17.0888
Step D 17.9432
Step E 18.8403
Step F 19.7824
Step G 20.7715
Step H 21.8101
Step I 22.9006
Step J 24.0456
Step K 25.2479
Step L 26.5103
Step M 27.8358
Step N 29.2276
Step O 30.6889
1270 Council Member Step A 0.0000
Step A 16.5000
Step B 16.9075
Step C 17.3250
Step D 17.7528
Step E 18.1913
Step F 18.6405
Step G 19.1008
Step H 19.5725
Step I 20.0559
1230 College Intern
1080 Customer Service Specialist I
Step A 18.1500
Step B 18.5982
Step C 19.0575
Step D 19.5281
Step E 20.0104
Step F 20.5045
Step G 21.0109
Step H 21.5298
Step I 22.0614
Step A 16.0000
Step B 16.3951
Step C 16.8000
Step D 17.2149
Step E 17.6400
Step F 18.0756
Step G 18.5220
Step H 18.9794
Step I 19.4481
1020 Event Recreation Program Leader Step A 21.8099
1014 Event Specialist I Step A 18.8403
1015 Event Specialist II Step A 19.7823
1016 Event Specialist III Step A 20.7714
1081 Customer Service Specialist II
9509 Engineering Aide
Step A 16.5421
Step B 16.8851
Step C 17.3072
Step D 17.7399
Step E 18.1834
Step F 18.6380
Step G 19.1039
Step H 19.5815
Step I 20.0711
Step J 20.5729
Step K 21.0872
Step L 21.6144
Step M 22.1547
Step N 22.7086
Step O 23.2763
Step A 16.5421
Step B 16.8851
Step C 17.3072
Step D 17.7399
Step E 18.1834
Step F 18.6380
Step G 19.1039
Step H 19.5815
Step I 20.0711
Step J 20.5729
Step K 21.0872
Step L 21.6144
Step M 22.1547
Step N 22.7086
Step O 23.2763
9511 Fire Logistics Worker
9510 Fire Equipment Specialist
Step A 20.5700
Step B 21.3636
Step C 21.8977
Step D 22.4452
Step E 23.0063
Step F 23.5815
Step G 24.1710
Step H 24.7753
Step I 25.3946
Step J 26.0295
Step K 26.6802
Step L 27.3473
Step M 28.0309
Step N 28.7317
Step O 29.4500
CI20 Fitness Instructor-Fee Step A 0.0000
Step A 30.0000
Step B 31.0000
Step C 32.0000
Step D 33.0000
Step E 34.0000
Step F 35.0000
Step A 23.0000
Step B 24.0000
Step C 25.0000
Step D 26.0000
Step E 27.0000
Step F 28.0000
Step G 29.0000
Step H 30.0000
Step I 31.0000
1079 Instructor Hourly
9512 Fire Public Education Coordinator
3735 Fitness Instructor-Hourly
3750 Instructor Meeting Rate Step A 18.0000
Step A 16.2750
Step B 16.6769
Step C 17.0888
Step D 17.5108
Step E 17.9432
Step F 18.3863
Step G 18.8403
Step H 19.3056
Step I 19.7824
Step A 17.9432
Step B 18.3863
Step C 18.8403
Step D 19.3056
Step E 19.7824
Step F 20.2709
Step G 20.7715
Step H 21.2844
Step I 21.8101
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
1074 Lifeguard Step A 16.5000
9515 Library Page
9513 Interpretive Services Program Assistant
9514 Interpretive Services Program Leader
Step A 16.0000
Step B 16.3951
Step C 16.8000
Step D 17.2149
Step E 17.6400
Step F 18.0756
Step G 18.5220
Step H 18.9794
Step I 19.4481
Step J 19.9284
Step K 20.4205
Step L 20.9248
Step M 21.4415
Step N 21.9710
Step O 22.5136
Step A 20.8116
Step B 21.3255
Step C 21.8522
Step D 22.3918
Step E 22.9448
Step F 23.5114
Step G 24.0920
Step H 24.6870
Step I 25.2966
Step J 25.9213
Step K 26.5615
Step L 27.2174
Step M 27.8895
Step N 28.5783
Step O 29.2840
9518 Maintenance Assistant
9519 Marketing Technician
Step A 18.0000
Step B 18.4445
Step C 18.9000
Step D 19.3667
Step E 19.8450
Step F 20.3351
Step G 20.8373
Step H 21.3518
Step I 21.8791
Step A 18.9000
Step B 19.3667
Step C 19.8450
Step D 20.3351
Step E 20.8373
Step F 21.3518
Step G 21.8791
Step H 22.4194
Step I 22.9731
Step A 23.7700
Step B 24.3570
Step C 24.9585
Step D 25.5749
Step E 26.2064
Step F 26.8536
Step G 27.5168
Step H 28.1963
Step I 28.8926
9521 Parks and Facility Maintenance Worker
1011 Parks and Facility Maintenance WorkerCommercial Driver 9523 Parks and Open Space Equipment Operator
Step A 24.9585
Step B 25.5749
Step C 26.2064
Step D 26.8536
Step E 27.5167
Step F 28.1963
Step G 28.8926
Step H 29.6061
Step I 30.3372
3749 Personal Trainer I Step A 37.0000
1070 Personal Trainer II Step A 40.0000
1071 Personal Trainer III Step A 45.0000
1072 Personal Trainer IV Step A 50.0000
Step A 23.4058
Step B 24.5062
Step C 25.2414
Step D 25.9986
Step E 26.7787
Step F 27.5820
Step G 28.4094
Step H 29.2617
Step I 30.1396
Step J 31.0438
Step K 31.9751
Step L 32.9343
1012 Parks and Open Space Equipment OperatorCommerical Driver 9525 Police Cadet
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
Step A 21.0587
Step B 0.0000
Step C 0.0000
Step D 0.0000
Step E 0.0000
Step F 0.0000
Step G 0.0000
Step H 0.0000
Step I 0.0000
1078 Pool Manager II Step A 22.1116
Step A 18.9939
Step B 19.4630
Step C 19.9436
Step D 20.4361
Step E 20.9408
Step F 21.4579
Step G 21.9879
Step H 0.0000
Step I 0.0000
Step A 13.1750
Step B 15.5000
9527 Pool Manager I
9528 Preschool Teacher
6110 Recreation Aide
9526 Police Reserve Officer I
Step A 17.9432
Step B 18.3863
Step C 18.8403
Step D 19.3056
Step E 19.7824
Step F 20.2709
Step G 20.7715
Step H 21.2844
Step I 21.8101
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
Step A 16.2750
Step B 16.6769
Step C 17.0888
Step D 17.5108
Step E 17.9432
Step F 18.3863
Step G 18.8403
Step H 19.3056
Step I 19.7824
9532 Recreation Program Leader
9533 Recreation Specialist I
9534 Recreation Specialist II
Step A 17.0888
Step B 17.5108
Step C 17.9432
Step D 18.3863
Step E 18.8403
Step F 19.3056
Step G 19.7824
Step H 20.2709
Step I 20.7715
6252 Reserve Police Off I (Unpaid) Step A 0.0000
6250 Reserve Police Off II (Unpaid) Step A 0.0000
6248 Reserve Police Off III (Unpaid) Step A 0.0000
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
Step A 17.3644
Step B 17.7932
Step C 18.2326
Step D 18.6829
Step E 19.1442
Step F 19.6170
Step G 20.1014
Step H 0.0000
Step I 0.0000
9535 Recreation Specialist III
9536 School Crossing Guard
9538 Senior Child Care Teacher
1075 Senior Lifeguard I Step A 17.3250
1076 Senior Lifeguard II Step A 18.1913
Step A 17.0500
Step B 17.4711
Step C 17.9025
Step D 18.3446
Step E 18.7976
Step F 19.2618
Step G 19.7375
Step H 20.2249
Step I 20.7244
7005 Soccer Official Step A 60.0000
7207 Sports Official/Scorer I Step A 17.5000
7208 Sports Official/Scorer II Step A 19.5000
9552 Swim Instructor Aide Step A 16.5000
9553 Swim Instructor I Step A 17.5000
9554 Swim Instructor II Step A 18.5000
Step A 21.5676
Step B 22.1002
Step C 22.6460
Step D 23.2052
Step E 23.7783
Step F 24.3655
Step G 24.9672
Step H 25.5838
Step I 26.2156
9537 Senior School Crossing Guard
9539 Video Technician
Step A 15.5000
Step B 16.2750
Step C 17.0888
Step D 17.9432
Step E 18.8403
Step F 19.7824
Step G 20.7715
Step H 21.8101
Step I 22.9006
Step J 24.0456
Step K 25.2479
Step L 26.5103
Step M 27.8358
Step N 29.2276
Step O 30.6889
Step A 15.5000
Step B 15.8828
Step C 16.2750
Step D 16.6769
Step E 17.0888
Step F 17.5108
Step G 17.9432
Step H 18.3863
Step I 18.8404
9540 Water Conservation Helper
8941 Vocational Intern
Position Allocation Control Report Effective 07/29/23
Position Code Position Title Allocated FTE
CAO220245001 Assistant City Attorney 1
CAO221200001 City Attorney 1
CAO221658002 Deputy City Attorney I/II 1
CAO221658001 Deputy City Attorney I/II 1
CAO224096002 Legal Clerk I/II 1
CAO224096001 Legal Clerk I/II 1
CAO225015001 Paralegal 1
CAO227123003 Senior Deputy City Attorney 1
CAO227123002 Senior Deputy City Attorney 1
CAO227123001 Senior Deputy City Attorney 1
Total for Department: CAO City Attorney 10
Position Code Position Title Allocated FTE
CCD360250001 Assistant City Clerk 1
CCD361220001 City Clerk 1
CCD361227005 City Clerk Technician I/II 1
CCD361227004 City Clerk Technician I/II 1
CCD361227003 City Clerk Technician I/II 1
CCD361227002 City Clerk Technician I/II 1
CCD361227001 City Clerk Technician I/II 1
CCD361665002 Deputy City Clerk I/ll 1
CCD361665001 Deputy City Clerk I/ll 1
CCD369548006 Passport/Livescan Agent 0.5
CCD369548004 Passport/Livescan Agent 0.5
CCD369548002 Passport/Livescan Agent 1
CCD369548001 Passport/Livescan Agent 1
Total for Department: CCD City Clerk Department 12
Position Code Position Title Allocated FTE
CMO140325002 Assistant City Manager 1
CMO140325001 Assistant City Manager 1
CMO141240001 City Manager 1
CMO142551002 Executive Assistant 1
CMO142551001 Executive Assistant 1
CMO1414449001 Management Analyst ‐ City Manager 1
CMO144457001 Management Assistant I/II 1
Total for Department: CMO City Manager 7
Position Code Position Title Allocated FTE
DSD660071001 Administrative Assistant 1
DSD660084001 Administrative Technician 1
DSD661005005 Associate (PE)/Assistant/Junior Engineer 1 DSD661005004 Associate (PE)/Assistant/Junior Engineer 1 DSD661005003 Associate (PE)/Assistant/Junior Engineer 1 DSD661005002 Associate (PE)/Assistant/Junior Engineer 1 DSD661005001 Associate (PE)/Assistant/Junior Engineer 1 DSD660820003 Associate Engineer 1
DSD660820001 Associate Engineer 1
DSD660900006 Associate/Assistant Planner 1
DSD660900005 Associate/Assistant Planner 1
DSD660900004 Associate/Assistant Planner 1
DSD660900003 Associate/Assistant Planner 1
DSD660900002 Associate/Assistant Planner 1
DSD660900001 Associate/Assistant Planner 1
DSD661017001 Building Inspection Supervisor 1
DSD661019008 Building Inspector I/II 1
DSD661019007 Building Inspector I/II 1
DSD661019006 Building Inspector I/II 1
DSD661019005 Building Inspector I/II 1
DSD661019004 Building Inspector I/II 1
DSD661019003 Building Inspector I/II 1
DSD661019002 Building Inspector I/II 1
DSD661019001 Building Inspector I/II 1
DSD661043001 Building Official 1
DSD661047004 Building Plans Examiner I/II 1
DSD661047003 Building Plans Examiner I/II 1
DSD661047002 Building Plans Examiner I/II 1
DSD661047001 Building Plans Examiner I/II 1
DSD661369005 Code Enforcement Inspector I/II 1
DSD661369004 Code Enforcement Inspector I/II 1
DSD661369003 Code Enforcement Inspector I/II 1
DSD661369002 Code Enforcement Inspector I/II 1
DSD661369001 Code Enforcement Inspector I/II 1
DSD661368001 Code Enforcement Supervisor 1
DSD661027001 Construction Inspection Superintendent 1
DSD661248001 Construction Inspection Supervisor 1
DSD661434005 Construction Inspector I/II 1
DSD661434004 Construction Inspector I/II 1
DSD661434003 Construction Inspector I/II 1
DSD661434002 Construction Inspector I/II 1
DSD661434001 Construction Inspector I/II 1
DSD661280001 Development Services Administrator 1
DSD661096002 Development Services Business Analyst I/II 1 DSD661096001 Development Services Business Analyst I/II 1 DSD661676001 Development Services Director 1
DSD661695001 Development Services Manager 1
DSD661672005 Development Technician I/II 1
DSD661672004 Development Technician I/II 1
DSD661672003 Development Technician I/II 1
DSD661672002 Development Technician I/II 1
DSD661672001 Development Technician I/II 1
DSD661277001 Engineering Manager 1
DSD662540001 Environmental Coordinator 1
DSD663412001 GIS Analyst I/II 1
DSD662214001 GIS Technician I/II 1
DSD660050001 Management Analyst I/II 1
DSD664957002 Office Assistant I/II 1
DSD664957001 Office Assistant I/II 1
DSD665279004 Permit Technician I/II 1
DSD665279003 Permit Technician I/II 1
DSD665279002 Permit Technician I/II 1
DSD665279001 Permit Technician I/II 1
DSD661501001 Permits Supervisor 1
DSD665309001 Planning Manager 1
DSD665514001 Principal Engineer 1
DSD667117001 Senior Building Inspector 1
DSD667195001 Senior Building Plans Examiner 1
DSD667121002 Senior Construction Inspector 1
DSD667121001 Senior Construction Inspector 1
DSD661097001 Senior Development Services Business Analyst 1 DSD667142003 Senior Engineer 1
DSD667142002 Senior Engineer 1
DSD661502001 Senior Permits Technician 1
DSD667180002 Senior Planner 1
DSD667180001 Senior Planner 1
Total for Department: DSD Development Services Department 76 Position Code Position Title Allocated FTE
EDD541675001 Economic Development Analyst I/II 1
EDD541710001 Economic Development Director 1
EDD541001002 Economic Development Project Manager 1
EDD541001001 Economic Development Project Manager 1
EDD543402004 Housing Analyst I/II 1
EDD543402003 Housing Analyst I/II 1
EDD543402002 Housing Analyst I/II 1
EDD543402001 Housing Analyst I/II 1
EDD543589001 Housing Manager 1
EDD543590001 Housing Supervisor 1
EDD543592004 Housing Technician I/II 1
EDD543592003 Housing Technician I/II 1
EDD543592002 Housing Technician I/II 1
EDD543592001 Housing Technician I/II 1
EDD540050001 Management Analyst I/II 1
EDD544957001 Office Assistant I/II 1
EDD547148001 Senior Housing Technician 1
Total for Department: EDD Economic Development Department 17 Position Code Position Title Allocated FTE
ELE701505001 AMI Project Manager 1
ELE700071001 Administrative Assistant 1
ELE700084005 Administrative Technician 1
ELE700084003 Administrative Technician 1
ELE700084002 Administrative Technician 1
ELE700084001 Administrative Technician 1
ELE700395004 Assistant Electric Utility Director 1
ELE700395003 Assistant Electric Utility Director 1
ELE700395002 Assistant Electric Utility Director 1
ELE700395001 Assistant Electric Utility Director 1
ELE701067008 Associate/Assistant Electric Analyst 1
ELE701067007 Associate/Assistant Electric Analyst 1
ELE701067006 Associate/Assistant Electric Analyst 1
ELE701067005 Associate/Assistant Electric Analyst 1
ELE701067004 Associate/Assistant Electric Analyst 1
ELE701067003 Associate/Assistant Electric Analyst 1
ELE701067002 Associate/Assistant Electric Analyst 1
ELE701067001 Associate/Assistant Electric Analyst 1
ELE701548002 Data Management Specialist I/II 1
ELE701645001 Department Public Information Officer 1
ELE701312008 Electric Business Analyst I/II 1
ELE701312006 Electric Business Analyst I/II 1
ELE701312004 Electric Business Analyst I/II 1
ELE701312003 Electric Business Analyst I/II 1
ELE701312002 Electric Business Analyst I/II 1
ELE701312001 Electric Business Analyst I/II 1
ELE701312007 Electric Business Analyst I/II 1
ELE702335002 Electric Compliance Analyst I/II 1
ELE702335001 Electric Compliance Analyst I/II 1
ELE706285001 Electric Customer Programs Supervisor 1
ELE702330002 Electric Drafting Technician I/II 1
ELE701117001 Electric Economic Development and Partnership Manager 1 ELE702345005 Electric Engineering Technician I/II 1
ELE702345004 Electric Engineering Technician I/II 1
ELE702345003 Electric Engineering Technician I/II 1
ELE702345001 Electric Engineering Technician I/II 1
ELE702284001 Electric Engineering Technician Supervisor 1 ELE702286004 Electric Line Troubleshooter 1
ELE702286003 Electric Line Troubleshooter 1
ELE702286002 Electric Line Troubleshooter 1
ELE702286001 Electric Line Troubleshooter 1
ELE702212004 Electric Materials Technician I/II 1
ELE702212003 Electric Materials Technician I/II 1
ELE702212002 Electric Materials Technician I/II 1
ELE702212001 Electric Materials Technician I/II 1
ELE702338001 Electric Operations Manager 1
ELE702339002 Electric Operations Supervisor 1
ELE702339001 Electric Operations Supervisor 1
ELE702254001 Electric Preventive Data System Technician 1 ELE702316005 Electric Resources Planner I/II 1
ELE702316003 Electric Resources Planner I/II 1
ELE702316002 Electric Resources Planner I/II 1
ELE702316001 Electric Resources Planner I/II 1
ELE702216001 Electric Risk and Compliance Supervisor 1
ELE702319001 Electric Substation Supervisor 1
ELE702350003 Electric System Dispatcher 1
ELE702350002 Electric System Dispatcher 1
ELE702350001 Electric System Dispatcher 1
ELE702359003 Electric Technology System Technician 1
ELE702359002 Electric Technology System Technician 1
ELE702359001 Electric Technology System Technician 1
ELE709560001 Electric Technology Systems Administrator 1 ELE701116001 Electric Utility Chief Operating Officer 1 ELE702320001 Electric Utility Director 1
ELE702215001 Electric Utility Financial Administrator 1 ELE709250003 Electric Utility Inspection Technician 1
ELE709250002 Electric Utility Inspection Technician 1
ELE709250001 Electric Utility Inspection Technician 1
ELE702285015 Electric/Apprentice Line Technician 1
ELE702285014 Electric/Apprentice Line Technician 1
ELE702285013 Electric/Apprentice Line Technician 1
ELE702285012 Electric/Apprentice Line Technician 1
ELE702285011 Electric/Apprentice Line Technician 1
ELE702285010 Electric/Apprentice Line Technician 1
ELE702285009 Electric/Apprentice Line Technician 1
ELE702285008 Electric/Apprentice Line Technician 1
ELE702285007 Electric/Apprentice Line Technician 1
ELE702285006 Electric/Apprentice Line Technician 1
ELE702285005 Electric/Apprentice Line Technician 1
ELE702285004 Electric/Apprentice Line Technician 1
ELE702285003 Electric/Apprentice Line Technician 1
ELE702285001 Electric/Apprentice Line Technician 1
ELE701085005 Electric/Apprentice Metering System Technician 1 ELE701085004 Electric/Apprentice Metering System Technician 1 ELE701085003 Electric/Apprentice Metering System Technician 1 ELE701085002 Electric/Apprentice Metering System Technician 1 ELE701085001 Electric/Apprentice Metering System Technician 1 ELE701083012 Electric/Apprentice Substation Technician 1 ELE701083011 Electric/Apprentice Substation Technician 1 ELE701083010 Electric/Apprentice Substation Technician 1 ELE701083009 Electric/Apprentice Substation Technician 1 ELE701083008 Electric/Apprentice Substation Technician 1 ELE701083007 Electric/Apprentice Substation Technician 1 ELE701083006 Electric/Apprentice Substation Technician 1 ELE701083005 Electric/Apprentice Substation Technician 1 ELE701083004 Electric/Apprentice Substation Technician 1 ELE701083003 Electric/Apprentice Substation Technician 1 ELE701083002 Electric/Apprentice Substation Technician 1 ELE701083001 Electric/Apprentice Substation Technician 1 ELE702466003 Energy Program Technician 1
ELE702466002 Energy Program Technician 1
ELE702501003 Energy Services Account Representative I/II 1 ELE702501002 Energy Services Account Representative I/II 1 ELE702501001 Energy Services Account Representative I/II 1 ELE701082001 Generation Maintenance Scheduler‐Coordinator 1 ELE701648001 Government Relations Representative I/II 1 ELE703608003 Instrument and Control Technician 1
ELE703608002 Instrument and Control Technician 1
ELE703608001 Instrument and Control Technician 1
ELE704517002 Marketing and Communication Analyst I/II 0.5 ELE704517001 Marketing and Communication Analyst I/II 1 ELE704540003 Meter Reader 1
ELE704540002 Meter Reader 1
ELE704540001 Meter Reader 1
ELE704957004 Office Assistant I/II 1
ELE704957003 Office Assistant I/II 1
ELE704957002 Office Assistant I/II 1
ELE704957001 Office Assistant I/II 1
ELE705596004 Power Engineer I/II 1
ELE705596003 Power Engineer I/II 1
ELE705596001 Power Engineer I/II 1
ELE705505001 Power Engineering Manager 1
ELE705600001 Power Generation Superintendent 1
ELE705591002 Power Plant Engineer I/II 1
ELE705591001 Power Plant Engineer I/II 1
ELE705526003 Power Plant Mechanic 1
ELE705526002 Power Plant Mechanic 1
ELE705526001 Power Plant Mechanic 1
ELE705530002 Power Plant Operations and Maintenance Supervisor 1 ELE705530001 Power Plant Operations and Maintenance Supervisor 1 ELE705523009 Power Plant Operator Technician I/II 1
ELE705523008 Power Plant Operator Technician I/II 1
ELE705523007 Power Plant Operator Technician I/II 1
ELE705523006 Power Plant Operator Technician I/II 1
ELE705523005 Power Plant Operator Technician I/II 1
ELE705523004 Power Plant Operator Technician I/II 1
ELE705523003 Power Plant Operator Technician I/II 1
ELE705523002 Power Plant Operator Technician I/II 1
ELE705523001 Power Plant Operator Technician I/II 1
ELE705535001 Power Supply and Portfolio Administrator 1 ELE707128004 Senior Electric Business Analyst 1
ELE707128003 Senior Electric Business Analyst 1
ELE707128002 Senior Electric Business Analyst 1
ELE707128001 Senior Electric Business Analyst 1
ELE707118005 Senior Electric Line Technician 1
ELE707118004 Senior Electric Line Technician 1
ELE707118003 Senior Electric Line Technician 1
ELE707118002 Senior Electric Line Technician 1
ELE707118001 Senior Electric Line Technician 1
ELE707169001 Senior Electric Materials Technician 1
ELE701036001 Senior Electric Metering Systems Technician 1 ELE707126003 Senior Electric Substation Technician 1
ELE707126002 Senior Electric Substation Technician 1
ELE707126001 Senior Electric Substation Technician 1
ELE707168001 Senior Electric System Dispatcher 1
ELE701023001 Senior Electric Technology Systems Analyst 1 ELE707163002 Senior Energy Services Account Representative 1 ELE707163001 Senior Energy Services Account Representative 1 ELE707161001 Senior GIS Analyst 1
ELE707151002 Senior Power Engineer 1
ELE707151001 Senior Power Engineer 1
ELE705555001 Senior Power Plant Engineer 1
ELE707152004 Senior Power Plant Operator Technician 1
ELE707152003 Senior Power Plant Operator Technician 1
ELE707152002 Senior Power Plant Operator Technician 1
ELE707152001 Senior Power Plant Operator Technician 1
ELE701029002 Senior Utility Billing Analyst 1
ELE701029001 Senior Utility Billing Analyst 1
ELE701103001 Senior Utility Billing Customer Service Field Representative 1 ELE701044003 Senior Utility Customer Service Specialist 1 ELE701044002 Senior Utility Customer Service Specialist 1 ELE701044001 Senior Utility Customer Service Specialist 1 ELE703315005 Utility Billing Analyst I/II 1
ELE703315004 Utility Billing Analyst I/II 1
ELE703315003 Utility Billing Analyst I/II 1
ELE703315002 Utility Billing Analyst I/II 1
ELE703315001 Utility Billing Analyst I/II 1
ELE701104001 Utility Billing Customer Service Field Rep I/II 1 ELE70920001 Utility Billing Operations Manager 1
ELE701041001 Utility Billing and Field Services Supervisor 1 ELE701049015 Utility Customer Service Representative I/II 1 ELE701049014 Utility Customer Service Representative I/II 1 ELE701049013 Utility Customer Service Representative I/II 1 ELE701049012 Utility Customer Service Representative I/II 1 ELE701049011 Utility Customer Service Representative I/II 0.75 ELE701049010 Utility Customer Service Representative I/II 0.5 ELE701049009 Utility Customer Service Representative I/II 1 ELE701049008 Utility Customer Service Representative I/II 0.5 ELE701049007 Utility Customer Service Representative I/II 1 ELE701049006 Utility Customer Service Representative I/II 1 ELE701049005 Utility Customer Service Representative I/II 1 ELE701049004 Utility Customer Service Representative I/II 1 ELE701049001 Utility Customer Service Representative I/II 1 ELE701046005 Utility Customer Service Specialist I/II 1 ELE701046004 Utility Customer Service Specialist I/II 1 ELE701046003 Utility Customer Service Specialist I/II 1 ELE701046002 Utility Customer Service Specialist I/II 1 ELE701046001 Utility Customer Service Specialist I/II 1 ELE701042001 Utility Customer Service Supervisor 1
Total for Department: ELE Electric Department 197.25 *
*1 position will be eliminated after promotion process has been completed Position Code Position Title Allocated FTE
EUD740071001 Administrative Assistant 1
EUD741003001 Administrative Supervisor 1
EUD740084004 Administrative Technician 1
EUD740084003 Administrative Technician 1
EUD740084002 Administrative Technician 1
EUD740084001 Administrative Technician 1
EUD740411003 Assistant Environmental Utilities Director 1 EUD740411001 Assistant Environmental Utilities Director 1 EUD741005002 Associate (PE)/Assistant/Junior Engineer 1 EUD741005001 Associate (PE)/Assistant/Junior Engineer 1 EUD740820002 Associate Engineer 1
EUD740820001 Associate Engineer 1
EUD741548003 Data Management Specialist I/II 1
EUD741548001 Data Management Specialist I/II 1
EUD741645001 Department Public Information Officer 1
EUD741672001 Development Technician I/II 1
EUD749550001 ERP Business Analyst I/II 1
EUD741277001 Engineering Manager 1
EUD741350002 Engineering Technician I/II 1
EUD741350001 Engineering Technician I/II 1
EUD742544002 Environmental Compliance Specialist I/II 1 EUD742544001 Environmental Compliance Specialist I/II 1 EUD742547004 Environmental Utilities Business Analyst I/II 1 EUD742547003 Environmental Utilities Business Analyst I/II 1 EUD742547002 Environmental Utilities Business Analyst I/II 1 EUD742547001 Environmental Utilities Business Analyst I/II 1 EUD742548002 Environmental Utilities Business Services Manager 1 EUD741684001 Environmental Utilities Director 1
EUD741038006 Environmental Utilities Instrument and Control Technician I/II 1 EUD741038005 Environmental Utilities Instrument and Control Technician I/II 1 EUD741038004 Environmental Utilities Instrument and Control Technician I/II 1 EUD741038003 Environmental Utilities Instrument and Control Technician I/II 1 EUD741038002 Environmental Utilities Instrument and Control Technician I/II 1 EUD741038001 Environmental Utilities Instrument and Control Technician I/II 1 EUD741024001 Environmental Utilities Maintenance Superintendent 1 EUD742541003 Environmental Utility Compliance Administrator 1 EUD742541002 Environmental Utility Compliance Administrator 1 EUD742541001 Environmental Utility Compliance Administrator 1 EUD743412003 GIS Analyst I/II 1
EUD743412002 GIS Analyst I/II 1
EUD743412001 GIS Analyst I/II 1
EUD741648001 Government Relations Representative I/II 1 EUD743604001 Industrial Waste Specialist 1
EUD743610002 Industrial Waste Technician 1
EUD743732002 Interpretive Services Specialist I/II 1
EUD743732001 Interpretive Services Specialist I/II 1
EUD744020005 Laboratory Technician I/II 1
EUD744020004 Laboratory Technician I/II 1
EUD744020003 Laboratory Technician I/II 1
EUD744020001 Laboratory Technician I/II 1
EUD740050001 Management Analyst I/II 1
EUD744517003 Marketing and Communication Analyst I/II 1 EUD744517002 Marketing and Communication Analyst I/II 1 EUD744520002 Materials Technician 1
EUD744520001 Materials Technician 1
EUD744957012 Office Assistant I/II 1
EUD744957011 Office Assistant I/II 1
EUD744957010 Office Assistant I/II 1
EUD744957009 Office Assistant I/II 1
EUD744957008 Office Assistant I/II 1
EUD744957006 Office Assistant I/II 1
EUD744957005 Office Assistant I/II 1
EUD744957004 Office Assistant I/II 1
EUD744957003 Office Assistant I/II 1
EUD744957002 Office Assistant I/II 1
EUD744957001 Office Assistant I/II 1
EUD741028001 Organics Truck Driver 1
EUD745319003 Plant and Equipment Maintenance Worker I/II 1 EUD745319002 Plant and Equipment Maintenance Worker I/II 1 EUD745319001 Plant and Equipment Maintenance Worker I/II 1 EUD745328006 Plant and Equipment Mechanic I/II 1
EUD745328005 Plant and Equipment Mechanic I/II 1
EUD745328004 Plant and Equipment Mechanic I/II 1
EUD745328003 Plant and Equipment Mechanic I/II 1
EUD745328002 Plant and Equipment Mechanic I/II 1
EUD745328001 Plant and Equipment Mechanic I/II 1
EUD745402001 Predictive Maintenance Technician I/II 1
EUD745533002 Preventative Maintenance Coordinator 1
EUD745533001 Preventative Maintenance Coordinator 1
EUD745519003 Preventative Maintenance Supervisor 1
EUD745519002 Preventative Maintenance Supervisor 1
EUD745519001 Preventative Maintenance Supervisor 1
EUD745502005 Preventative Maintenance Technician I/II 1 EUD745502004 Preventative Maintenance Technician I/II 1 EUD745502003 Preventative Maintenance Technician I/II 1 EUD745502002 Preventative Maintenance Technician I/II 1 EUD745502001 Preventative Maintenance Technician I/II 1 EUD745514003 Principal Engineer 1
EUD745514002 Principal Engineer 1
EUD741004001 Process Engineer 1
EUD746150001 Recycling and Organics Coordinator 1
EUD746226005 Refuse Maintenance Worker I/II 1
EUD746226004 Refuse Maintenance Worker I/II 1
EUD746226003 Refuse Maintenance Worker I/II 1
EUD746226002 Refuse Maintenance Worker I/II 1
EUD746226001 Refuse Maintenance Worker I/II 1
EUD746231001 Refuse Superintendent 1
EUD746235004 Refuse Supervisor 1
EUD746235003 Refuse Supervisor 1
EUD746235002 Refuse Supervisor 1
EUD746235001 Refuse Supervisor 1
EUD746304042 Refuse Truck Driver I/II 1
EUD746304040 Refuse Truck Driver I/II 1
EUD746304039 Refuse Truck Driver I/II 1
EUD746304038 Refuse Truck Driver I/II 1
EUD746304037 Refuse Truck Driver I/II 1
EUD746304036 Refuse Truck Driver I/II 1
EUD746304035 Refuse Truck Driver I/II 1
EUD746304034 Refuse Truck Driver I/II 1
EUD746304033 Refuse Truck Driver I/II 1
EUD746304032 Refuse Truck Driver I/II 1
EUD746304031 Refuse Truck Driver I/II 1
EUD746304030 Refuse Truck Driver I/II 1
EUD746304029 Refuse Truck Driver I/II 1
EUD746304028 Refuse Truck Driver I/II 1
EUD746304027 Refuse Truck Driver I/II 1
EUD746304026 Refuse Truck Driver I/II 1
EUD746304025 Refuse Truck Driver I/II 1
EUD746304024 Refuse Truck Driver I/II 1
EUD746304023 Refuse Truck Driver I/II 1
EUD746304022 Refuse Truck Driver I/II 1
EUD746304021 Refuse Truck Driver I/II 1
EUD746304020 Refuse Truck Driver I/II 1
EUD746304019 Refuse Truck Driver I/II 1
EUD746304018 Refuse Truck Driver I/II 1
EUD746304017 Refuse Truck Driver I/II 1
EUD746304016 Refuse Truck Driver I/II 1
EUD746304015 Refuse Truck Driver I/II 1
EUD746304014 Refuse Truck Driver I/II 1
EUD746304013 Refuse Truck Driver I/II 1
EUD746304012 Refuse Truck Driver I/II 1
EUD746304011 Refuse Truck Driver I/II 1
EUD746304010 Refuse Truck Driver I/II 1
EUD746304009 Refuse Truck Driver I/II 1
EUD746304008 Refuse Truck Driver I/II 1
EUD746304007 Refuse Truck Driver I/II 1
EUD746304006 Refuse Truck Driver I/II 1
EUD746304005 Refuse Truck Driver I/II 1
EUD746304004 Refuse Truck Driver I/II 1
EUD746304003 Refuse Truck Driver I/II 1
EUD746304002 Refuse Truck Driver I/II 1
EUD746304001 Refuse Truck Driver I/II 1
EUD746244001 Refuse and Stormwater Manager 1
EUD747020002 SCADA System Technician 1
EUD747020001 SCADA System Technician 1
EUD746500002 Safety Coordinator 1
EUD746500001 Safety Coordinator 1
EUD747142004 Senior Engineer 1
EUD747142003 Senior Engineer 1
EUD747142002 Senior Engineer 1
EUD747142001 Senior Engineer 1
EUD741065001 Senior Environmental Utilities Business Analyst 1 EUD741123001 Senior Environmental Utilities Instrument & Control Technician
1 EUD747161001 Senior GIS Analyst 1
EUD743733001 Senior Interpretive Services Specialist 1
EUD747284003 Senior Preventative Maintenance Technician 1 EUD747284002 Senior Preventative Maintenance Technician 1 EUD747284001 Senior Preventative Maintenance Technician 1 EUD747129007 Senior Refuse Truck Driver 1
EUD747129006 Senior Refuse Truck Driver 1
EUD747129005 Senior Refuse Truck Driver 1
EUD747129004 Senior Refuse Truck Driver 1
EUD747129003 Senior Refuse Truck Driver 1
EUD747129002 Senior Refuse Truck Driver 1
EUD747129001 Senior Refuse Truck Driver 1
EUD749559001 Senior SCADA System Technician 1
EUD741279001 Senior Solid Waste Billing Technician 1
EUD747202006 Senior Wastewater Utility Maintenance Worker 1 EUD747202004 Senior Wastewater Utility Maintenance Worker 1 EUD747202003 Senior Wastewater Utility Maintenance Worker 1 EUD747202002 Senior Wastewater Utility Maintenance Worker 1 EUD747202001 Senior Wastewater Utility Maintenance Worker 1 EUD747202005 Senior Wastewater Utility Maintenance Worker 1 EUD747204008 Senior Water Distribution Worker 1
EUD747204007 Senior Water Distribution Worker 1
EUD747204006 Senior Water Distribution Worker 1
EUD747204005 Senior Water Distribution Worker 1
EUD747204004 Senior Water Distribution Worker 1
EUD747204003 Senior Water Distribution Worker 1
EUD747204002 Senior Water Distribution Worker 1
EUD747204001 Senior Water Distribution Worker 1
EUD747324001 Solid Waste Billing Technician 1
EUD741102001 Utility Exploration Center Supervisor 1
EUD741646001 Utility Government Relations Administrator 1 EUD741099002 Waste Services Clerk I/II 1
EUD741099001 Waste Services Clerk I/II 1
EUD748978002 Wasterwater Collection Supervisor 1
EUD748980001 Wastewater Collection Superintendent 1
EUD748978003 Wastewater Collection Supervisor 1
EUD748978001 Wastewater Collection Supervisor 1
EUD749040001 Wastewater Treatment Plant Chief Operator 1 EUD749025009 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025008 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025006 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025005 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025004 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025003 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025002 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025001 Wastewater Treatment Plant Operator Grade I/II/III 8Hr 1 EUD749025010 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749025007 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749020004 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749020003 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749020002 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749020001 Wastewater Treatment Plant Operator Grade III 24Hr 1 EUD749030002 Wastewater Treatment Plant Operator Grade IV 1 EUD749030001 Wastewater Treatment Plant Operator Grade IV 1 EUD749029026 Wastewater Utility Maintenance Worker I/II 1 EUD749029025 Wastewater Utility Maintenance Worker I/II 1 EUD749029024 Wastewater Utility Maintenance Worker I/II 1 EUD749029022 Wastewater Utility Maintenance Worker I/II 1 EUD749029021 Wastewater Utility Maintenance Worker I/II 1 EUD749029020 Wastewater Utility Maintenance Worker I/II 1 EUD749029019 Wastewater Utility Maintenance Worker I/II 1 EUD749029018 Wastewater Utility Maintenance Worker I/II 1 EUD749029017 Wastewater Utility Maintenance Worker I/II 1 EUD749029016 Wastewater Utility Maintenance Worker I/II 1 EUD749029015 Wastewater Utility Maintenance Worker I/II 1 EUD749029014 Wastewater Utility Maintenance Worker I/II 1 EUD749029013 Wastewater Utility Maintenance Worker I/II 1 EUD749029012 Wastewater Utility Maintenance Worker I/II 1 EUD749029011 Wastewater Utility Maintenance Worker I/II 1 EUD749029010 Wastewater Utility Maintenance Worker I/II 1 EUD749029009 Wastewater Utility Maintenance Worker I/II 1 EUD749029008 Wastewater Utility Maintenance Worker I/II 1 EUD749029007 Wastewater Utility Maintenance Worker I/II 1 EUD749029006 Wastewater Utility Maintenance Worker I/II 1 EUD749029005 Wastewater Utility Maintenance Worker I/II 1 EUD749029004 Wastewater Utility Maintenance Worker I/II 1 EUD749029003 Wastewater Utility Maintenance Worker I/II 1 EUD749029002 Wastewater Utility Maintenance Worker I/II 1 EUD749029001 Wastewater Utility Maintenance Worker I/II 1 EUD749029023 Wastewater Utility Maintenance Worker I/II 1 EUD749045001 Wastewater Utility Manager 1
EUD749047001 Water Conservation Administrator 1
EUD749078001 Water Conservation Specialist 1
EUD749051005 Water Conservation Worker I/II 1
EUD749051004 Water Conservation Worker I/II 1
EUD749051003 Water Conservation Worker I/II 1
EUD749051002 Water Conservation Worker I/II 1
EUD749051001 Water Conservation Worker I/II 1
EUD749085001 Water Distribution Superintendent 1
EUD749084004 Water Distribution Supervisor 1
EUD749084003 Water Distribution Supervisor 1
EUD749084002 Water Distribution Supervisor 1
EUD749084001 Water Distribution Supervisor 1
EUD749248024 Water Distribution Worker I/II 1
EUD749248023 Water Distribution Worker I/II 1
EUD749248022 Water Distribution Worker I/II 1
EUD749248021 Water Distribution Worker I/II 1
EUD749248020 Water Distribution Worker I/II 1
EUD749248019 Water Distribution Worker I/II 1
EUD749248018 Water Distribution Worker I/II 1
EUD749248017 Water Distribution Worker I/II 1
EUD749248016 Water Distribution Worker I/II 1
EUD749248015 Water Distribution Worker I/II 1
EUD749248014 Water Distribution Worker I/II 1
EUD749248013 Water Distribution Worker I/II 1
EUD749248012 Water Distribution Worker I/II 1
EUD749248011 Water Distribution Worker I/II 1
EUD749248010 Water Distribution Worker I/II 1
EUD749248009 Water Distribution Worker I/II 1
EUD749248008 Water Distribution Worker I/II 1
EUD749248007 Water Distribution Worker I/II 1
EUD749248006 Water Distribution Worker I/II 1
EUD749248005 Water Distribution Worker I/II 1
EUD749248004 Water Distribution Worker I/II 1
EUD749248003 Water Distribution Worker I/II 1
EUD749248002 Water Distribution Worker I/II 1
EUD749248001 Water Distribution Worker I/II 1
EUD749101001 Water Quality Lab Supervisor 1
EUD749101002 Water Quality Lab Supervisor 1
EUD741053001 Water Quality Technician 1
EUD749175001 Water Treatment Plant Chief Operator 1
EUD749230006 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749230005 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749230004 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749230003 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749230002 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749230001 Water Treatment Plant Operator Grade I/II/III 24Hr 1 EUD749244001 Water Utility Manager 1
Total for Department: EUD Environmental Utilities Department 281* *1 position will be eliminated after promotion process has been completed Position Code Position Title Allocated FTE
FIN240040003 Accountant I/II 1
FIN240040002 Accountant I/II 1
FIN240040001 Accountant I/II 1
FIN241370001 Accounting Manager 1
FIN240043001 Accounting Supervisor 1
FIN249427001 Accounts Payable Supervisor 1
FIN240084001 Administrative Technician 1
FIN241021001 Assistant City Manager/Chief Financial Officer 1 FIN2421026001 Assistant Finance Director 1
FIN240915004 Budget Analyst I/II 1
FIN240915003 Budget Analyst I/II 1
FIN240915002 Budget Analyst I/II 1
FIN240915001 Budget Analyst I/II 1
FIN240930001 Budget Manager 1
FIN241060004 Buyer I/II 1
FIN241060003 Buyer I/II 1
FIN241060002 Buyer I/II 1
FIN241060001 Buyer I/II 1
FIN249550004 ERP Business Analyst I/II 1
FIN249550003 ERP Business Analyst I/II 1
FIN249550002 ERP Business Analyst I/II 1
FIN249550001 ERP Business Analyst I/II 1
FIN246520001 ERP Program Manager 1
FIN242900001 Finance Manager 1
FIN243326007 Finance Technician I/II 1
FIN243326006 Finance Technician I/II 1
FIN243326005 Finance Technician I/II 1
FIN243326004 Finance Technician I/II 1
FIN243326003 Finance Technician I/II 1
FIN243326002 Finance Technician I/II 1
FIN243326001 Finance Technician I/II 1
FIN240050001 Management Analyst I/II 1
FIN244457001 Management Assistant I/II 1
FIN241124002 Payroll Analyst I/II 1
FIN241124001 Payroll Analyst I/II 1
FIN249428001 Payroll Supervisor 1
FIN245101004 Payroll Technician I/II 0.6
FIN245101003 Payroll Technician I/II 1
FIN245101002 Payroll Technician I/II 1
FIN245101001 Payroll Technician I/II 1
FIN245652001 Purchasing and Warehouse Manager 1
FIN241051004 Senior Accountant 1
FIN241051003 Senior Accountant 1
FIN241051002 Senior Accountant 1
FIN241051001 Senior Accountant 1
FIN247139001 Senior Buyer 1
FIN247141002 Senior Payroll Technician 1
FIN247141001 Senior Payroll Technician 1
FIN247203001 Senior Warehouse Worker 1
FIN248952002 Warehouse Worker I/II 1
FIN248952001 Warehouse Worker I/II 1
Total for Department: FIN Finance Department 50.6
Position Code Position Title Allocated FTE
FIR480071001 Administrative Assistant 1
FIR480084001 Administrative Technician 1
FIR480480001 Assistant Fire Chief 1
FIR481645001 Department Public Information Officer 1
FIR482415001 EMS Quality Assurance Coordinator 1
FIR480905007 Fire Battalion Chief 1
FIR480905006 Fire Battalion Chief 1
FIR480905004 Fire Battalion Chief 1
FIR480905003 Fire Battalion Chief 1
FIR480905002 Fire Battalion Chief 1
FIR480905001 Fire Battalion Chief 1
FIR480905005 Fire Battalion Chief 1
FIR483320034 Fire Captain 1
FIR483320033 Fire Captain 1
FIR483320032 Fire Captain 1
FIR483320030 Fire Captain 1
FIR483320029 Fire Captain 1
FIR483320028 Fire Captain 1
FIR483320027 Fire Captain 1
FIR483320026 Fire Captain 1
FIR483320025 Fire Captain 1
FIR483320024 Fire Captain 1
FIR483320023 Fire Captain 1
FIR483320022 Fire Captain 1
FIR483320021 Fire Captain 1
FIR483320020 Fire Captain 1
FIR483320019 Fire Captain 1
FIR483320018 Fire Captain 1
FIR483320017 Fire Captain 1
FIR483320016 Fire Captain 1
FIR483320015 Fire Captain 1
FIR483320014 Fire Captain 1
FIR483320013 Fire Captain 1
FIR483320012 Fire Captain 1
FIR483320011 Fire Captain 1
FIR483320010 Fire Captain 1
FIR483320009 Fire Captain 1
FIR483320008 Fire Captain 1
FIR483320007 Fire Captain 1
FIR483320006 Fire Captain 1
FIR483320005 Fire Captain 1
FIR483320004 Fire Captain 1
FIR483320003 Fire Captain 1
FIR483320002 Fire Captain 1
FIR483320001 Fire Captain 1
FIR483320031 Fire Captain (8 Hr) 1
FIR483330001 Fire Chief 1
FIR483332002 Fire Division Chief 1
FIR483332001 Fire Division Chief 1
FIR483340033 Fire Engineer 1
FIR483340032 Fire Engineer 1
FIR483340031 Fire Engineer 1
FIR483340030 Fire Engineer 1
FIR483340029 Fire Engineer 1
FIR483340028 Fire Engineer 1
FIR483340027 Fire Engineer 1
FIR483340026 Fire Engineer 1
FIR483340025 Fire Engineer 1
FIR483340024 Fire Engineer 1
FIR483340023 Fire Engineer 1
FIR483340022 Fire Engineer 1
FIR483340021 Fire Engineer 1
FIR483340020 Fire Engineer 1
FIR483340019 Fire Engineer 1
FIR483340018 Fire Engineer 1
FIR483340017 Fire Engineer 1
FIR483340016 Fire Engineer 1
FIR483340015 Fire Engineer 1
FIR483340014 Fire Engineer 1
FIR483340013 Fire Engineer 1
FIR483340012 Fire Engineer 1
FIR483340011 Fire Engineer 1
FIR483340010 Fire Engineer 1
FIR483340009 Fire Engineer 1
FIR483340008 Fire Engineer 1
FIR483340007 Fire Engineer 1
FIR483340006 Fire Engineer 1
FIR483340005 Fire Engineer 1
FIR483340004 Fire Engineer 1
FIR483340003 Fire Engineer 1
FIR483340002 Fire Engineer 1
FIR483340001 Fire Engineer 1
FIR481022001 Fire and Environmental Inspection Supervisor 1 FIR483377005 Fire and Environmental Safety Inspector I/II 1 FIR483377004 Fire and Environmental Safety Inspector I/II 1 FIR483377003 Fire and Environmental Safety Inspector I/II 1 FIR483377002 Fire and Environmental Safety Inspector I/II 1 FIR483377001 Fire and Environmental Safety Inspector I/II 1 FIR483355039 Firefighter Paramedic I/II 1
FIR483355038 Firefighter Paramedic I/II 1
FIR483355037 Firefighter Paramedic I/II 1
FIR483355036 Firefighter Paramedic I/II 1
FIR483355035 Firefighter Paramedic I/II 1
FIR483355034 Firefighter Paramedic I/II 1
FIR483355033 Firefighter Paramedic I/II 1
FIR483355032 Firefighter Paramedic I/II 1
FIR483355031 Firefighter Paramedic I/II 1
FIR483355030 Firefighter Paramedic I/II 1
FIR483355029 Firefighter Paramedic I/II 1
FIR483355028 Firefighter Paramedic I/II 1
FIR483355027 Firefighter Paramedic I/II 1
FIR483355026 Firefighter Paramedic I/II 1
FIR483355025 Firefighter Paramedic I/II 1
FIR483355024 Firefighter Paramedic I/II 1
FIR483355023 Firefighter Paramedic I/II 1
FIR483355022 Firefighter Paramedic I/II 1
FIR483355021 Firefighter Paramedic I/II 1
FIR483355020 Firefighter Paramedic I/II 1
FIR483355019 Firefighter Paramedic I/II 1
FIR483355018 Firefighter Paramedic I/II 1
FIR483355017 Firefighter Paramedic I/II 1
FIR483355016 Firefighter Paramedic I/II 1
FIR483355015 Firefighter Paramedic I/II 1
FIR483355014 Firefighter Paramedic I/II 1
FIR483355013 Firefighter Paramedic I/II 1
FIR483355012 Firefighter Paramedic I/II 1
FIR483355011 Firefighter Paramedic I/II 1
FIR483355010 Firefighter Paramedic I/II 1
FIR483355009 Firefighter Paramedic I/II 1
FIR483355008 Firefighter Paramedic I/II 1
FIR483355007 Firefighter Paramedic I/II 1
FIR483355006 Firefighter Paramedic I/II 1
FIR483355005 Firefighter Paramedic I/II 1
FIR483355004 Firefighter Paramedic I/II 1
FIR483355003 Firefighter Paramedic I/II 1
FIR483355002 Firefighter Paramedic I/II 1
FIR483355001 Firefighter Paramedic I/II 1
FIR483412001 GIS Analyst I/II 1
FIR480050001 Management Analyst I/II 1
FIR484957001 Office Assistant I/II 1
Total for Department: FIR Fire Department 130
Position Code Position Title Allocated FTE
HRD280071001 Administrative Assistant 1
HRD280484001 Assistant Human Resources Director 1
HRD283596004 Human Resources Analyst I/II 1
HRD283596003 Human Resources Analyst I/II 1
HRD283596002 Human Resources Analyst I/II 1
HRD283596001 Human Resources Analyst I/II 1
HRD283598001 Human Resources Director 1
HRD283599001 Human Resources Manager 1
HRD285235008 Human Resources Technician 1
HRD285235007 Human Resources Technician 1
HRD285235006 Human Resources Technician 1
HRD285235005 Human Resources Technician 1
HRD285235004 Human Resources Technician 1
HRD285235003 Human Resources Technician 1
HRD285235002 Human Resources Technician 1
HRD285235001 Human Resources Technician 1
HRD286450001 Risk Manager 1
HRD287178002 Senior Human Resources Technician 1
HRD287178001 Senior Human Resources Technician 1
Total for Department: HRD Human Resources Department 19 Position Code Position Title Allocated FTE
ITD320084001 Administrative Technician 1
ITD329558002 Assistant Information Technology Director 1 ITD329558001 Assistant Information Technology Director 1 ITD321362013 Business Systems Analyst I/II 1
ITD321362012 Business Systems Analyst I/II 1
ITD321362011 Business Systems Analyst I/II 1
ITD321362010 Business Systems Analyst I/II 1
ITD321362009 Business Systems Analyst I/II 1
ITD321362008 Business Systems Analyst I/II 1
ITD321362007 Business Systems Analyst I/II 1
ITD321362005 Business Systems Analyst I/II 1
ITD321362004 Business Systems Analyst I/II 1
ITD321362003 Business Systems Analyst I/II 1
ITD321362002 Business Systems Analyst I/II 1
ITD321362001 Business Systems Analyst I/II 1
ITD321180001 Chief Information Officer 1
ITD321552007 Database Analyst I/II 1
ITD321552006 Database Analyst I/II 1
ITD321552004 Database Analyst I/II 1
ITD321552002 Database Analyst I/II 1
ITD321552001 Database Analyst I/II 1
ITD323625001 Information Security Administrator 1
ITD323794013 Information Technology Analyst I/II 1
ITD323794012 Information Technology Analyst I/II 1
ITD323794010 Information Technology Analyst I/II 1
ITD323794009 Information Technology Analyst I/II 1
ITD323794007 Information Technology Analyst I/II 1
ITD323794006 Information Technology Analyst I/II 1
ITD323794002 Information Technology Analyst I/II 1
ITD323794001 Information Technology Analyst I/II 1
ITD329542001 Information Technology Client Services Supervisor 1 ITD323602005 Information Technology Program Manager 1
ITD323602004 Information Technology Program Manager 1
ITD323602003 Information Technology Program Manager 1
ITD323602002 Information Technology Program Manager 1
ITD323602001 Information Technology Program Manager 1
ITD323618004 Information Technology Technician I/II 1
ITD323618003 Information Technology Technician I/II 1
ITD323618002 Information Technology Technician I/II 1
ITD323618001 Information Technology Technician I/II 1
ITD320050001 Management Analyst I/II 1
ITD321089003 Security Analyst I/II 1
ITD321089002 Security Analyst I/II 1
ITD321089001 Security Analyst I/II 1
ITD321090001 Security Architect 1
ITD327130003 Senior Business Systems Analyst 1
ITD327130002 Senior Business Systems Analyst 1
ITD327130001 Senior Business Systems Analyst 1
ITD327145001 Senior Database Analyst 1
ITD327194001 Senior Information Technology Analyst 1
ITD327149003 Senior Information Technology Technician 1 ITD321091008 Systems Architect 1
ITD321091007 Systems Architect 1
ITD321091006 Systems Architect 1
ITD321091005 Systems Architect 1
ITD321091004 Systems Architect 1
ITD321091003 Systems Architect 1
ITD321091002 Systems Architect 1
ITD321091001 Systems Architect 1
Total for Department: ITD Information Technology Department 59* *3 positions will be eliminated after promotion process has been completed Position Code Position Title Allocated FTE
PAC181645002 Department Public Information Officer 1
PAC181645001 Department Public Information Officer 1
PAC181659001 Deputy City Manager 1
PAC181109001 Digital Content Analyst 1
CMO143451001 Government Relations Administrator 1
PAC184517003 Marketing & Communications Analyst I/II 1
PAC184517002 Marketing and Communication Analyst I/II 1 PAC184517001 Marketing and Communication Analyst I/II 1 PAC181108001 Public Affairs and Communication Manager 1 PAC188426001 Video and Multimedia Technician 1
Total for Department: PAC Public Affairs and Communications 10 Position Code Position Title Allocated FTE
POL440071001 Administrative Assistant 1
POL440100003 Animal Control Officer 1
POL440100002 Animal Control Officer 1
POL440100001 Animal Control Officer 1
POL440110001 Animal Control Supervisor 1
POL441430004 Communications Supervisor 1
POL441430003 Communications Supervisor 1
POL441430002 Communications Supervisor 1
POL441430001 Communications Supervisor 1
POL441380011 Community Services Officer I/II 1
POL441380010 Community Services Officer I/II 1
POL441380009 Community Services Officer I/II 1
POL441380008 Community Services Officer I/II 1
POL441380007 Community Services Officer I/II 1
POL441380006 Community Services Officer I/II 1
POL441380005 Community Services Officer I/II 1
POL441380004 Community Services Officer I/II 1
POL441380003 Community Services Officer I/II 1
POL441380002 Community Services Officer I/II 1
POL441380001 Community Services Officer I/II 1
POL441475002 Crime Analyst 1
POL441475001 Crime Analyst 1
POL441700021 Dispatcher I/II 1
POL441700020 Dispatcher I/II 1
POL441700019 Dispatcher I/II 1
POL441700018 Dispatcher I/II 1
POL441700017 Dispatcher I/II 1
POL441700016 Dispatcher I/II 1
POL441700015 Dispatcher I/II 1
POL441700014 Dispatcher I/II 1
POL441700013 Dispatcher I/II 1
POL441700012 Dispatcher I/II 1
POL441700011 Dispatcher I/II 1
POL441700010 Dispatcher I/II 1
POL441700009 Dispatcher I/II 1
POL441700008 Dispatcher I/II 1
POL441700007 Dispatcher I/II 1
POL441700006 Dispatcher I/II 1
POL441700005 Dispatcher I/II 1
POL441700004 Dispatcher I/II 1
POL441700003 Dispatcher I/II 1
POL441700002 Dispatcher I/II 1
POL441700001 Dispatcher I/II 1
POL440050001 Management Analyst I/II 1
POL445400003 Police Captain 1
POL445400002 Police Captain 1
POL445400001 Police Captain 1
POL445410001 Police Chief 1
POL445420008 Police Lieutenant 1
POL445420007 Police Lieutenant 1
POL445420006 Police Lieutenant 1
POL445420005 Police Lieutenant 1
POL445420004 Police Lieutenant 1
POL445420003 Police Lieutenant 1
POL445420002 Police Lieutenant 1
POL445420001 Police Lieutenant 1
POL445430125 Police Officer/Police Trainee 1
POL445430124 Police Officer/Police Trainee 1
POL445430123 Police Officer/Police Trainee 1
POL445430122 Police Officer/Police Trainee 1
POL445430121 Police Officer/Police Trainee 1
POL445430120 Police Officer/Police Trainee 1
POL445430119 Police Officer/Police Trainee 1
POL445430118 Police Officer/Police Trainee 1
POL445430117 Police Officer/Police Trainee 1
POL445430116 Police Officer/Police Trainee 1
POL445430115 Police Officer/Police Trainee 1
POL445430114 Police Officer/Police Trainee 1
POL445430113 Police Officer/Police Trainee 1
POL445430112 Police Officer/Police Trainee 1
POL445430111 Police Officer/Police Trainee 1
POL445430110 Police Officer/Police Trainee 1
POL445430109 Police Officer/Police Trainee 1
POL445430108 Police Officer/Police Trainee 1
POL445430107 Police Officer/Police Trainee 1
POL445430106 Police Officer/Police Trainee 1
POL445430105 Police Officer/Police Trainee 1
POL445430104 Police Officer/Police Trainee 1
POL445430103 Police Officer/Police Trainee 1
POL445430102 Police Officer/Police Trainee 1
POL445430101 Police Officer/Police Trainee 1
POL445430100 Police Officer/Police Trainee 1
POL445430099 Police Officer/Police Trainee 1
POL445430098 Police Officer/Police Trainee 1
POL445430097 Police Officer/Police Trainee 1
POL445430096 Police Officer/Police Trainee 1
POL445430095 Police Officer/Police Trainee 1
POL445430094 Police Officer/Police Trainee 1
POL445430093 Police Officer/Police Trainee 1
POL445430092 Police Officer/Police Trainee 1
POL445430091 Police Officer/Police Trainee 1
POL445430090 Police Officer/Police Trainee 1
POL445430089 Police Officer/Police Trainee 1
POL445430088 Police Officer/Police Trainee 1
POL445430087 Police Officer/Police Trainee 1
POL445430086 Police Officer/Police Trainee 1
POL445430085 Police Officer/Police Trainee 1
POL445430084 Police Officer/Police Trainee 1
POL445430083 Police Officer/Police Trainee 1
POL445430082 Police Officer/Police Trainee 1
POL445430081 Police Officer/Police Trainee 1
POL445430080 Police Officer/Police Trainee 1
POL445430079 Police Officer/Police Trainee 1
POL445430078 Police Officer/Police Trainee 1
POL445430077 Police Officer/Police Trainee 1
POL445430076 Police Officer/Police Trainee 1
POL445430075 Police Officer/Police Trainee 1
POL445430074 Police Officer/Police Trainee 1
POL445430073 Police Officer/Police Trainee 1
POL445430072 Police Officer/Police Trainee 1
POL445430071 Police Officer/Police Trainee 1
POL445430070 Police Officer/Police Trainee 1
POL445430069 Police Officer/Police Trainee 1
POL445430068 Police Officer/Police Trainee 1
POL445430067 Police Officer/Police Trainee 1
POL445430066 Police Officer/Police Trainee 1
POL445430065 Police Officer/Police Trainee 1
POL445430064 Police Officer/Police Trainee 1
POL445430063 Police Officer/Police Trainee 1
POL445430062 Police Officer/Police Trainee 1
POL445430061 Police Officer/Police Trainee 1
POL445430060 Police Officer/Police Trainee 1
POL445430059 Police Officer/Police Trainee 1
POL445430058 Police Officer/Police Trainee 1
POL445430057 Police Officer/Police Trainee 1
POL445430056 Police Officer/Police Trainee 1
POL445430055 Police Officer/Police Trainee 1
POL445430054 Police Officer/Police Trainee 1
POL445430053 Police Officer/Police Trainee 1
POL445430052 Police Officer/Police Trainee 1
POL445430051 Police Officer/Police Trainee 1
POL445430050 Police Officer/Police Trainee 1
POL445430049 Police Officer/Police Trainee 1
POL445430048 Police Officer/Police Trainee 1
POL445430047 Police Officer/Police Trainee 1
POL445430046 Police Officer/Police Trainee 1
POL445430045 Police Officer/Police Trainee 1
POL445430044 Police Officer/Police Trainee 1
POL445430043 Police Officer/Police Trainee 1
POL445430042 Police Officer/Police Trainee 1
POL445430041 Police Officer/Police Trainee 1
POL445430040 Police Officer/Police Trainee 1
POL445430039 Police Officer/Police Trainee 1
POL445430038 Police Officer/Police Trainee 1
POL445430037 Police Officer/Police Trainee 1
POL445430036 Police Officer/Police Trainee 1
POL445430035 Police Officer/Police Trainee 1
POL445430034 Police Officer/Police Trainee 1
POL445430033 Police Officer/Police Trainee 1
POL445430032 Police Officer/Police Trainee 1
POL445430031 Police Officer/Police Trainee 1
POL445430030 Police Officer/Police Trainee 1
POL445430029 Police Officer/Police Trainee 1
POL445430028 Police Officer/Police Trainee 1
POL445430027 Police Officer/Police Trainee 1
POL445430026 Police Officer/Police Trainee 1
POL445430025 Police Officer/Police Trainee 1
POL445430024 Police Officer/Police Trainee 1
POL445430023 Police Officer/Police Trainee 1
POL445430022 Police Officer/Police Trainee 1
POL445430021 Police Officer/Police Trainee 1
POL445430020 Police Officer/Police Trainee 1
POL445430019 Police Officer/Police Trainee 1
POL445430018 Police Officer/Police Trainee 1
POL445430017 Police Officer/Police Trainee 1
POL445430016 Police Officer/Police Trainee 1
POL445430015 Police Officer/Police Trainee 1
POL445430014 Police Officer/Police Trainee 1
POL445430012 Police Officer/Police Trainee 1
POL445430011 Police Officer/Police Trainee 1
POL445430010 Police Officer/Police Trainee 1
POL445430009 Police Officer/Police Trainee 1
POL445430008 Police Officer/Police Trainee 1
POL445430007 Police Officer/Police Trainee 1
POL445430006 Police Officer/Police Trainee 1
POL445430005 Police Officer/Police Trainee 1
POL445430004 Police Officer/Police Trainee 1
POL445430003 Police Officer/Police Trainee 1
POL445430002 Police Officer/Police Trainee 1
POL445430001 Police Officer/Police Trainee 1
POL445429001 Police Property and Evidence Supervisor 1
POL441094004 Police Property and Evidence Technician I/II 1 POL441094003 Police Property and Evidence Technician I/II 1 POL441094002 Police Property and Evidence Technician I/II 1 POL441094001 Police Property and Evidence Technician I/II 1 POL445440010 Police Records Clerk I/II 1
POL445440009 Police Records Clerk I/II 1
POL445440008 Police Records Clerk I/II 1
POL445440007 Police Records Clerk I/II 1
POL445440005 Police Records Clerk I/II 1
POL445440004 Police Records Clerk I/II 1
POL445440003 Police Records Clerk I/II 1
POL445440002 Police Records Clerk I/II 1
POL445440001 Police Records Clerk I/II 1
POL445494004 Police Scene Technician I/II 1
POL445494003 Police Scene Technician I/II 1
POL445494002 Police Scene Technician I/II 1
POL445494001 Police Scene Technician I/II 1
POL445470017 Police Sergeant 1
POL445470016 Police Sergeant 1
POL445470015 Police Sergeant 1
POL445470014 Police Sergeant 1
POL445470013 Police Sergeant 1
POL445470012 Police Sergeant 1
POL445470011 Police Sergeant 1
POL445470010 Police Sergeant 1
POL445470009 Police Sergeant 1
POL445470008 Police Sergeant 1
POL445470007 Police Sergeant 1
POL445470006 Police Sergeant 1
POL445470005 Police Sergeant 1
POL445470004 Police Sergeant 1
POL445470003 Police Sergeant 1
POL445470002 Police Sergeant 1
POL445470001 Police Sergeant 1
POL445489002 Police Services Administrator 1
POL445489001 Police Services Administrator 1
POL441039001 Police Social Services Practitioner 1
POL445657001 Public Safety Program Coordinator 1
POL445748002 Records Supervisor 1
POL445748001 Records Supervisor 1
POL441092002 Senior Police Records Clerk 1
POL441092001 Senior Police Records Clerk 1
Total for Department: POL Police Department 223
Position Code Position Title Allocated FTE
PRL580071001 Administrative Assistant 1
PRL580084008 Administrative Technician 1
PRL580084007 Administrative Technician 1
PRL580084006 Administrative Technician 1
PRL580084005 Administrative Technician 1
PRL580084004 Administrative Technician 1
PRL580084003 Administrative Technician 1
PRL580084002 Administrative Technician 1
PRL580084001 Administrative Technician 1
PRL588302001 Aquatics Maintenance Technician 1
PRL588300001 Arborist Technician 1
PRL581225012 Child Care Site Coordinator 1
PRL581225011 Child Care Site Coordinator 1
PRL581225010 Child Care Site Coordinator 1
PRL581225009 Child Care Site Coordinator 1
PRL581225008 Child Care Site Coordinator 1
PRL581225007 Child Care Site Coordinator 1
PRL581225006 Child Care Site Coordinator 1
PRL581225005 Child Care Site Coordinator 1
PRL581225004 Child Care Site Coordinator 1
PRL581225003 Child Care Site Coordinator 1
PRL581225002 Child Care Site Coordinator 1
PRL581225001 Child Care Site Coordinator 1
PRL583740001 Cultural Arts Supervisor 1
PRL581645002 Department Public Information Officer 1
PRL581101001 Graphic Designer 0.75
PRL585075002 Irrigation Technician 1
PRL584152007 Librarian I/II 0.5
PRL584152005 Librarian I/II 1
PRL584152004 Librarian I/II 1
PRL584152003 Librarian I/II 1
PRL584152002 Librarian I/II 1
PRL584152001 Librarian I/II 1
PRL584210005 Library Assistant I/II 1
PRL584210003 Library Assistant I/II 1
PRL584210002 Library Assistant I/II 1
PRL584210001 Library Assistant I/II 1
PRL584250003 Library Technician 1
PRL584250002 Library Technician 1
PRL584250001 Library Technician 1
PRL580050003 Management Analyst I/II 1
PRL580050002 Management Analyst I/II 1
PRL580050001 Management Analyst I/II 1
PRL584517001 Marketing and Communication Analyst I/II 1 PRL581121001 Museum Assistant 1
PRL589545001 Natural Resources Specialist I/II 1
PRL584872003 Natural Resources Worker I/II 1
PRL584872002 Natural Resources Worker I/II 1
PRL584872001 Natural Resources Worker I/II 1
PRL584872006 Natural Resources Worker I/II 1
PRL584872005 Natural Resources Worker I/II 1
PRL584872004 Natural Resources Worker I/II 1
PRL584957009 Office Assistant I/II 1
PRL584957006 Office Assistant I/II 1
PRL584957003 Office Assistant I/II 1
PRL584957002 Office Assistant I/II 1
PRL585022002 Park Development Project Manager I/II 1
PRL585022001 Park Development Project Manager I/II 1
PRL581106001 Park Planning and Development Manager 1
PRL585080026 Parks Maintenance Worker I/II 1
PRL585080025 Parks Maintenance Worker I/II 1
PRL585080024 Parks Maintenance Worker I/II 1
PRL585080023 Parks Maintenance Worker I/II 1
PRL585080022 Parks Maintenance Worker I/II 1
PRL585080021 Parks Maintenance Worker I/II 1
PRL585080020 Parks Maintenance Worker I/II 1
PRL585080019 Parks Maintenance Worker I/II 1
PRL585080018 Parks Maintenance Worker I/II 1
PRL585080017 Parks Maintenance Worker I/II 1
PRL585080016 Parks Maintenance Worker I/II 1
PRL585080015 Parks Maintenance Worker I/II 1
PRL585080014 Parks Maintenance Worker I/II 1
PRL585080013 Parks Maintenance Worker I/II 1
PRL585080012 Parks Maintenance Worker I/II 1
PRL585080011 Parks Maintenance Worker I/II 1
PRL585080010 Parks Maintenance Worker I/II 1
PRL585080009 Parks Maintenance Worker I/II 1
PRL585080008 Parks Maintenance Worker I/II 1
PRL585080007 Parks Maintenance Worker I/II 1
PRL585080006 Parks Maintenance Worker I/II 1
PRL585080004 Parks Maintenance Worker I/II 1
PRL585080003 Parks Maintenance Worker I/II 1
PRL585080002 Parks Maintenance Worker I/II 1
PRL585080001 Parks Maintenance Worker I/II 1
PRL581278006 Parks Project Technician 1
PRL581278005 Parks Project Technician 1
PRL581278004 Parks Project Technician 1
PRL581278003 Parks Project Technician 1
PRL581278002 Parks Project Technician 1
PRL581278001 Parks Project Technician 1
PRL589543011 Parks Recreation and Libraries Coordinator I/II 1 PRL589543010 Parks Recreation and Libraries Coordinator I/II 1 PRL589543009 Parks Recreation and Libraries Coordinator I/II 1 PRL589543007 Parks Recreation and Libraries Coordinator I/II 1 PRL589543006 Parks Recreation and Libraries Coordinator I/II 1 PRL589543005 Parks Recreation and Libraries Coordinator I/II 1 PRL589543004 Parks Recreation and Libraries Coordinator I/II 1 PRL589543003 Parks Recreation and Libraries Coordinator I/II 1 PRL589543002 Parks Recreation and Libraries Coordinator I/II 1 PRL589543001 Parks Recreation and Libraries Coordinator I/II 1 PRL589543008 Parks Recreation and Libraries Coordinator I/II 1 PRL585082001 Parks Recreation and Libraries Director 1
PRL589547004 Parks Recreation and Libraries Manager 1
PRL589547003 Parks Recreation and Libraries Manager 1
PRL589547002 Parks Recreation and Libraries Manager 1
PRL589547001 Parks Recreation and Libraries Manager 1
PRL589546005 Parks Recreation and Libraries Superintendent 1 PRL589546004 Parks Recreation and Libraries Superintendent 1 PRL589546003 Parks Recreation and Libraries Superintendent 1 PRL589546002 Parks Recreation and Libraries Superintendent 1 PRL589546001 Parks Recreation and Libraries Superintendent 1 PRL585069004 Parks Supervisor 1
PRL585069003 Parks Supervisor 1
PRL585069002 Parks Supervisor 1
PRL585069001 Parks Supervisor 1
PRL588304005 Recreation Leader 1
PRL588304004 Recreation Leader 1
PRL588304003 Recreation Leader 1
PRL588304002 Recreation Leader 1
PRL588304001 Recreation Leader 1
PRL589544009 Recreation and Library Supervisor 1
PRL589544008 Recreation and Library Supervisor 1
PRL589544007 Recreation and Library Supervisor 1
PRL589544006 Recreation and Library Supervisor 1
PRL589544005 Recreation and Library Supervisor 1
PRL589544004 Recreation and Library Supervisor 1
PRL589544003 Recreation and Library Supervisor 1
PRL589544002 Recreation and Library Supervisor 1
PRL589544001 Recreation and Library Supervisor 1
PRL583733001 Senior Interpretive Services Specialist 1
PRL587154001 Senior Natural Resources Worker 1
PRL581119001 Senior Park Development Project Manager 1
PRL587192006 Senior Parks Maintenance Worker 1
PRL587192005 Senior Parks Maintenance Worker 1
PRL587192004 Senior Parks Maintenance Worker 1
PRL587192003 Senior Parks Maintenance Worker 1
PRL587192002 Senior Parks Maintenance Worker 1
PRL587201001 Senior Tree Trimmer 1
PRL581504002 Tree Trimmer I/II 1
PRL581504001 Tree Trimmer I/II 1
PRL581107001 Turf and Sports Field Technician 1
PRL588762001 Urban Forester 1
PRL581641004 Youth Development Program Coordinator 1
PRL581641003 Youth Development Program Coordinator 1
PRL581641002 Youth Development Program Coordinator 1
PRL581641001 Youth Development Program Coordinator 1
Total for Department: PRL Parks Recreation and Libraries 145.25 Position Code Position Title Allocated FTE
PWD620088001 Associate/Assistant Transportation Planner 1 PWD620071001 Administrative Assistant 1
PWD620084006 Administrative Technician 0.75
PWD620084005 Administrative Technician 1
PWD620084003 Administrative Technician 1
PWD620084002 Administrative Technician 1
PWD620084001 Administrative Technician 1
PWD620090001 Alternative Transportation Manager 1
PWD621005012 Associate (PE)/Assistant/Junior Engineer 1 PWD621005011 Associate (PE)/Assistant/Junior Engineer 1 PWD621005010 Associate (PE)/Assistant/Junior Engineer 1 PWD621005009 Associate (PE)/Assistant/Junior Engineer 1 PWD621005008 Associate (PE)/Assistant/Junior Engineer 1 PWD621005007 Associate (PE)/Assistant/Junior Engineer 1 PWD621005006 Associate (PE)/Assistant/Junior Engineer 1 PWD621005005 Associate (PE)/Assistant/Junior Engineer 1 PWD621005004 Associate (PE)/Assistant/Junior Engineer 1 PWD621005003 Associate (PE)/Assistant/Junior Engineer 1 PWD621005002 Associate (PE)/Assistant/Junior Engineer 1 PWD621005001 Associate (PE)/Assistant/Junior Engineer 1 PWD620088003 Associate/Assistant Transportation Planner 1 PWD621032006 Building Maintenance Worker I/II 1
PWD621032005 Building Maintenance Worker I/II 1
PWD621032004 Building Maintenance Worker I/II 1
PWD621032003 Building Maintenance Worker I/II 1
PWD621032002 Building Maintenance Worker I/II 1
PWD621032001 Building Maintenance Worker I/II 1
PWD621401001 Community Relations Analyst 1
PWD621485005 Custodian 1
PWD621485004 Custodian 1
PWD621485003 Custodian 1
PWD621485002 Custodian 1
PWD621485001 Custodian 1
PWD621025001 Custodian Supervisor 1
PWD622385005 Electronics Technician I/II/III 1
PWD622385004 Electronics Technician I/II/III 1
PWD622385003 Electronics Technician I/II/III 1
PWD622385002 Electronics Technician I/II/III 1
PWD622385001 Electronics Technician I/II/III 1
PWD621277001 Engineering Manager 1
PWD621350001 Engineering Technician I/II 1
PWD622560004 Equipment Serviceworker 1
PWD622560003 Equipment Serviceworker 1
PWD622560002 Equipment Serviceworker 1
PWD622560001 Equipment Serviceworker 1
PWD624321001 Facilities Supervisor 1
PWD623319001 Fleet Management Technician 1
PWD621113001 Fleet Services Parts Buyer 1
PWD622565001 Fleet Services Supervisor 1
PWD622214001 GIS Technician I/II 1
PWD620050002 Management Analyst I/II 1
PWD620050001 Management Analyst I/II 1
PWD624501010 Mechanic I/II 1
PWD624501009 Mechanic I/II 1
PWD624501008 Mechanic I/II 1
PWD624501007 Mechanic I/II 1
PWD624501006 Mechanic I/II 1
PWD624501005 Mechanic I/II 1
PWD624501004 Mechanic I/II 1
PWD624501003 Mechanic I/II 1
PWD624501002 Mechanic I/II 1
PWD624501001 Mechanic I/II 1
PWD624957008 Office Assistant I/II 1
PWD624957007 Office Assistant I/II 0.5
PWD624957006 Office Assistant I/II 1
PWD624957005 Office Assistant I/II 1
PWD624957004 Office Assistant I/II 1
PWD624957003 Office Assistant I/II 1
PWD624957002 Office Assistant I/II 1
PWD624957001 Office Assistant I/II 1
PWD625519001 Preventative Maintenance Supervisor 1
PWD625560003 Project Coordinator 1
PWD625560002 Project Coordinator 1
PWD625560001 Project Coordinator 1
PWD621069001 Project Supervisor 1
PWD625635001 Public Works Director 1
PWD621087002 Public Works Manager 1
PWD621087001 Public Works Manager 1
PWD627119001 Senior Building Maintenance Worker 1
PWD627144001 Senior Custodian 1
PWD627170001 Senior Electronic Technician 1
PWD627142003 Senior Engineer 1
PWD627142002 Senior Engineer 1
PWD627142001 Senior Engineer 1
PWD627189002 Senior Mechanic 1
PWD627189001 Senior Mechanic 1
PWD627187006 Senior Street Maintenance Worker 1
PWD627187005 Senior Street Maintenance Worker 1
PWD627187004 Senior Street Maintenance Worker 1
PWD627187003 Senior Street Maintenance Worker 1
PWD627187002 Senior Street Maintenance Worker 1
PWD627187001 Senior Street Maintenance Worker 1
PWD621073001 Street Maintenance Manager 1
PWD627522003 Street Maintenance Supervisor 1
PWD627522002 Street Maintenance Supervisor 1
PWD627522001 Street Maintenance Supervisor 1
PWD627530020 Street Maintenance Worker I/II 1
PWD627530019 Street Maintenance Worker I/II 1
PWD627530018 Street Maintenance Worker I/II 1
PWD627530017 Street Maintenance Worker I/II 1
PWD627530016 Street Maintenance Worker I/II 1
PWD627530015 Street Maintenance Worker I/II 1
PWD627530014 Street Maintenance Worker I/II 1
PWD627530013 Street Maintenance Worker I/II 1
PWD627530012 Street Maintenance Worker I/II 1
PWD627530011 Street Maintenance Worker I/II 1
PWD627530010 Street Maintenance Worker I/II 1
PWD627530009 Street Maintenance Worker I/II 1
PWD627530008 Street Maintenance Worker I/II 1
PWD627530007 Street Maintenance Worker I/II 1
PWD627530006 Street Maintenance Worker I/II 1
PWD627530005 Street Maintenance Worker I/II 1
PWD627530004 Street Maintenance Worker I/II 1
PWD627530003 Street Maintenance Worker I/II 1
PWD627530002 Street Maintenance Worker I/II 1
PWD627530001 Street Maintenance Worker I/II 1
PWD627540005 Street Sweeper Operator 1
PWD627540004 Street Sweeper Operator 1
PWD627540003 Street Sweeper Operator 1
PWD627540002 Street Sweeper Operator 1
PWD627540001 Street Sweeper Operator 1
PWD622376002 Traffic Signal Maintenance Worker I/II 1
PWD622376001 Traffic Signal Maintenance Worker I/II 1
PWD621110001 Transit Operations Supervisor 1
PWD621052001 Transportation Grants Analyst 1
PWD621111001 Transportation Technician I/II 1
PWD628940001 Vehicle Maintenance Servicewriter 1
PWD628952001 Warehouse Worker I/II 1
Total for Department: PWD Public Works 127.25
Total for All Departments Allocated
FTE
1364.35*
* 6 positions will be eliminated after promotion process has been completed
COUNCIL COMMUNICATION
CC #: 2830
File #: 0721 & 0201-01
Title:
FY2022-23 Low Carbon Transportation Operations Program Projects - Budget Adjustment
Contact: Cameron Schreiter 916-746-1302 [email protected] Meeting Date: 7/19/2023
Item #: 6.15.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt an ordinance to approve a budget adjustment allocating a portion of the City's FY2022-23 Low Carbon Transit Operating Program (LCTOP) funds to the Purchase of Seven New Zero Emission Commuter Buses project, the Zero Emission Bus Depot project, and the South Placer County Express Bus Service – Operating project.
BACKGROUND
The Low Carbon Transit Operating Program (LCTOP) is a formula-based grant program established in 2014 by Senate Bill 862. The funds provide operating and capital assistance to transit agencies with the goal of reducing greenhouse gas (GHG) emissions and improving mobility. Funding for the LCTOP program is derived from California Air Resources Board (CARB) Cap-and-Trade auction proceeds. The California Department of Transportation (Caltrans) is responsible for administering the program in coordination with CARB and the State Controller’s Office.
LCTOP funds are annually allocated to the Placer County Transportation Planning Agency (PCTPA), which then distributes the funds to local jurisdictions based on a population and fare revenue formula. The FY2022-23 allocation to the City of Roseville is $891,481. Of this amount, $315,068 was allocated to Roseville on the basis of population and fare revenue. The remaining $576,413 was re-allocated to Roseville by PCTPA from other Placer County jurisdictions. The combined LCTOP funding will help pay for the following capital projects managed by the City of Roseville:
Zero Emissions Bus Replacement Project - $364,790
This project consists of the purchase of seven zero-emission, battery electric bus vehicles to support the City’s zero-emission bus fleet conversion plan established in response to the California Air Resources Board (CARB) Innovative Clean Transit (ICT) rule.
Commuter Bus Electrification Infrastructure - $264,488
The City is constructing a zero-emission bus (ZEB) depot at the Roseville Corporation Yard. The bus depot will replace the lawn area in the center of the City's corporation yard located at Hilltop Circle. The depot will create thirty bus stalls, with nine of the bus stalls being electrified with this project. The remaining bus stalls will have the electrical infrastructure installed to allow for the future electrification of the remaining stalls as Roseville Transit’s fleet transitions to ZEBs. This is the second LCTOP allocation for this project. Construction of the Zero Emissions Bus Depot is anticipated to be completed in winter 2023.
Roseville Galleria Electric Charging Infrastructure Project - $262,203 This project consists of the purchase and installation of electric overhead charging infrastructure that supports the battery-electric charging needs associated with the South Placer Transit Express/Rapid Link service’s 30-minute operating frequency, administered by the City. The Galleria serves as a key regional destination and important transfer location between Roseville Transit and Placer County Transit (PCT) services. Aside from Roseville Transit’s battery-electric buses, the charging facilities could potentially support future PCT zero-emission buses serving the Galleria transfer location.
FISCAL IMPACT
LCTOP allocations totaling $891,481 will be used to assist in funding the Purchase of Seven New Zero Emission Commuter Buses Project, Zero Emissions Bus Depot Project and the South Placer County Express Bus Service – Operating Project. The grant and subsequent budget adjustments have no fiscal impact on the General Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) only applies to projects which have the potential to cause a significant effect on the environment. Where it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment, the activity is not subject to CEQA. (CEQA Guidelines §15061(b)(3)).
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world Goal F - Invest in well-planned infrastructure and growth Respectfully Submitted,
Cameron Schreiter, Transportation Grants Analyst
Jason Shykowski, Public Works Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6692
Budget Adjustment
ORDINANCE NO. 6692
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
AUTHORIZING CERTAIN AMENDMENTS TO THE FISCALYEAR 2023-24
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 2023-24, is hereby amended as listed on the attached budget adjustment for Low Carbon Transit Operating Program funds.
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 ofRoseville, this day of , 2023, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
COUNCIL COMMUNICATION
CC #: 2835
File #: 0322 & 0201-01
Title: Sierra View Westpark - Tree Mitigation Agreement and Budget Adjustment Contact: Tara Gee 916-774-5253 [email protected]
Meeting Date: 7/19/2023
Item #: 6.16.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt a resolution to approve a Sierra View Westpark Tree Mitigation Agreement with SVCC 75, LLC (controlled by JMC Homes, Inc.), and authorize the City Manager to execute the agreement.
Staff also recommends that the City Council adopt an ordinance to approve a budget adjustment.
BACKGROUND
West Park Communities is the current owner of the property located at 360 Diamond Oaks Road (APN 015-011-029) in the Sierra View area within the City of Roseville. The property is approximately twenty-three (23) acres and is slated for future development of seventy-five (75) residential units. One of the Conditions of Approval includes a Tree Permit that would be issued for the Sierra View Westpark Project requiring $285,914 in tree mitigation fees for the removal of two thousand four hundred twenty three (2,423) inches of native oak trees. Additionally, the California Department of Fish and Wildlife (CDFW) issued a Section 1602 Permit for the Sierra View Westpark Project requiring a 2:1 ratio for riparian mitigation for land and tree impacts. A component of the required mitigation is the planting of seven hundred ninety six (796) tree saplings to meet the 2:1 ratio requirement and installation of a temporary irrigation system in a land area no smaller than 0.9 acres. To address this requirement, West Park Communities prepared a Wetland and Riparian Mitigation Plan for the Sierra View Westpark Project dated May 3, 2023.
The Mitigation Plan was approved by CDFW on May 16, 2023.
Because there is not a suitable riparian planting location within the Sierra View Westpark Project area, West Park Communities identified an area within the City’s open space along the north and south side of Pleasant Grove Creek, north of Blue Oaks Blvd within the Fiddyment Farm area in the West Roseville Specific Plan. The planting area is located on Open Space Parcel F-84 (APN 492-011-001) and is made up of ten (10) distinct locations that comprises approximately 7.9 acres.
Additionally, this Agreement provides for a limited right of entry onto the City Open Space property to install the mitigation plantings and associated irrigation as provided in the Mitigation Plan. The Agreement also outlines the Developer’s obligation to pay for certain costs associated with tree replacement and removal of the temporary irrigation system.
West Park Communities is in escrow with JMC Homes, who will purchase the entitlement to build the seventy-five (75) residential units. JMC Homes will then be obligated to implement the Conditions of Approval, including the tree mitigation requirements associated with the project.
Since implementation of the tree mitigation plan will occur in the Fall of 2023, after the close of escrow, the Tree Mitigation Agreement will require JMC Homes’ concurrence and commitment to the obligations outlined in the Agreement.
FISCAL IMPACT
The planting of the mitigation trees and installation of the temporary irrigation system will be funded through a portion of the $285,914 of the tree mitigation fees, which will be deposited into the Native Oak Tree Propagation Fund. Through the Agreement, the Developer will be obligated to install the trees and irrigation with a reimbursement of actual costs from the Native Oak Tree Propagation Fund up to an authorization amount of $85,000. City approval of the bids will be required prior to implementation.
The balance of the tree funds, plus annexation of the project into the Infill Community Facilities District No. 4 (Public Services) at Zone 5, will offset costs for maintenance and monitoring for the required five (5) year maintenance and monitoring period.
A budget adjustment is requested to allow for reimbursement to the Developer for the costs of tree planting and irrigation installation. Costs for tree replacements and the removal of the temporary irrigation system will be borne by the Contractor.
There will be no General Fund fiscal impact.
ENVIRONMENTAL REVIEW
Adoption of the attached resolution to approve a tree mitigation agreement for the Sierra View West Park project (also known as Sierra View Redesignation and Rezoning project) is an action that is subject to CEQA. Project level CEQA compliance for the Sierra View West Park project was accomplished with preparation of the Sierra View Redesignation and Rezoning Project Initial Study/Mitigated Negative Declaration (Adopted: February 2, 2022) (SCH: 2021110118). The subject resolution is implementing Mitigation Measure BIO-5; therefore, the Sierra View West Park project is consistent with the project evaluated in the Sierra View Redesignation and Rezoning Project, and no new effects would be expected to occur. As such, no additional CEQA action is required at this time.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal F - Invest in well-planned infrastructure and growth Respectfully Submitted,
Tara Gee, Park Planning & Development Manager
Jill Geller, Parks, Recreation & Libraries Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Tree Mitigation Plan
Resolution 23-316
Tree MitigationAgreement
Ordinance 6693
Budget Adjustment
Wetland and Riparian
Mitigation Plan
SVLC 23 Property
(a.k.a. Sierra View Westpark)
(CDFW EPIMS Notification #PLA-26620-R2)
Placer County, California
Project Permittee:
SVLC 23, LLC
c/o Sierra View Land Company
105 Alta Vista Drive
Roseville, CA 95678-1647
Phone: (916) 783-3731
Email: [email protected]
Plan Preparer:
Madrone Ecological Consulting, LLC
8421 Auburn Blvd., Suite 248
Citrus Heights, CA 95610
Phone: (916) 822-3230
Email: [email protected]
Revised
3 May 2023
Wetland and Riparian Mitigation Plan
SVLC 23 Property May 2023
CONTENTS Wetland and Riparian Mitigation Plan
SVLC 23 Property
1.0 INTRODUCTION _____________________________________________________________________________1
2.0 PROJECT DESCRIPTION _____________________________________________________________________1
2.1 Existing Site Conditions ..................................................................................................... 1
2.2 Impacts to Waters of the State ......................................................................................... 1
2.3 Impacts to Riparian Habitat .............................................................................................. 1
3.0 PROPOSED COMPENSATORY MITIGATION________________________________________________2
3.1 Wetlands Credit Purchase.................................................................................................. 2
3.2 Off-Site Riparian Restoration............................................................................................ 2
3.0 RIPARIAN MITIGATION PLAN ______________________________________________________________3
3.1 Off-Site Riparian Habitat Planting Area........................................................................... 3
3.2 Site Ownership, Current Use, and Easements .................................................................. 3
3.3 Existing Conditions............................................................................................................. 3
3.4 Planting Plan....................................................................................................................... 4
3.4.1 Avoidance and Minimization Measures ...............................................................................................................5
3.5 Maintenance........................................................................................................................ 6
3.6 Monitoring .......................................................................................................................... 6
3.7 Performance Standards...................................................................................................... 7
3.8 Contingency ........................................................................................................................ 7
3.9 Reporting............................................................................................................................. 7
3.9.1 Initiation and Completion of Restoration Planting..........................................................................................7
3.9.2 Riparian Mitigation Monitoring Reports ..............................................................................................................7
4.0 REFERENCES__________________________________________________________________________________8 Tables:
Table 1. Native Riparian Trees and Shrubs Proposed for Impact ....................................................................................2 Table 2. Native Plant Palette...........................................................................................................................................................4 Figures:
Figure 1. SVLC 23 Property Site and Vicinity
Figure 2. SVLC 23 Property Waters of the State
Figure 3. SVLC 23 Property Riparian Habitat
Figure 4. Off-Site Riparian Planting Area Site and Vicinity Figure 5. Off-Site Riparian Planting Area Detail
Attachments:
Attachment A. Baseline Photographs of SVLC 23 Property Riparian Habitat Attachment B. WRSP Preserve Detail Maps: Parcel F-84
Wetland and Riparian Mitigation Plan Page 1
SVLC 23 Property May 2023
1.0 INTRODUCTION
The SVLC 23 Property (Project) is located in the City of Roseville, Placer County, California. The Project is also known by the name Sierra View Westpark. The approximately 23-acre Project is located east of the Sierra Vista Country Club, south of Diamond Oaks Road, west of Walton Way, and north of Shasta Street and falls within Section 26, 34, and 35, Township 11 North, Range 6 East (MDB&M) of the “Roseville, California” 7.5-Minute Series USGS Topographic Quadrangle (USGS 2018) (Figure 1).
Streambed Alteration Agreement EPIMS Notification No. PLA-26620-R2 (Agreement) was issued to SVLC 23, LLC (Permittee) by the California Department of Fish and Wildlife (CDFW) on 19 May 2022 for the construction of a subdivision with 75 single-family residential lots. As discussed in the Agreement, the Project is comprised of nine sub-projects associated with the grading of the site and construction of associated infrastructure, including outfalls, water quality basins, water quality swales, a weir, a culvert road crossing, and channel realignment. This Wetland and Riparian Restoration Plan (Plan) has been prepared to comply with Compensatory Measures 3.1 and 3.2 of the Agreement.
2.0 PROJECT DESCRIPTION
2.1 Existing Site Conditions
Overall, the Project supports the Blue Oak (Quercus douglasii) Woodland Alliance and the Wild Oats (Avena spp.) and Annual Brome (Bromus spp.) Herbaceous Semi-Natural Alliance as described in A California Manual of Vegetation (Sawyer et al. 2009). Crossing through these Alliances are intermittent patches of riparian habitat immediately associated with two narrow drainage features, including 0.953 acre of intermittent drainage and adjacent riparian wetland and 0.223 acre of drainage ditch (Figure 2). The drainage ditch is man-made, while the intermittent drainage appears to mostly be a naturally occurring feature, although some drainage culverts are present. Both drainage features are incised with little overflow into the surrounding topography. The hydrological regime of both drainages is heavily influenced by unseasonable urban runoff, which causes these features to contain water or moisture longer into the summer and fall months then they would under normal climatic conditions. This moisture has promoted the establishment of native wetland and riparian species including rushes (Juncus spp.), cattails (Typha spp.), willows (Salix spp.), coast live oak (Quercus agrifolia), interior live oak (Quercus wislizeni), and California grape (Vitus californica), as well as a variety of non-native species such as Himalayan blackberry (Rubus armeniacus), pecan (Carya illinoinensis), Callery pear (Pyrus calleryana), and Chinese tallow (Triadica sebifera). Without urban runoff, the drainage ditch and intermittent drainage would likely support almost no native riparian trees and shrubs. Baseline photographs of the Project’s riparian habitat are included as Attachment A.
The Project’s avoided areas are already wooded with native oak trees, primarily blue oaks with an occasional interior live oak. Due to the existing woodland canopy and general lack of natural hydrology supportive of riparian vegetation, there is no on-site area appropriate for the installation of native riparian mitigation plantings.
Wetland and Riparian Mitigation Plan Page 1
SVLC 23 Property May 2023
2.2 Impacts to Waters of the State
Madrone Ecological Consulting, LLC (Madrone) conducted a wetland delineation to map waters of the U.S. and waters of the State (Madrone 2022). As provided in the Agreement, the Project will result in permanent impacts to 1.277 acres of waters of the State consisting of 0.195 acre of seasonal wetland, 0.024 acre of seasonal wetland swale, 0.648 acre of vernal pool, 0.212 acre of ditch, and 0.198 acre of intermittent drainage and adjacent riparian wetland (see Figure 2).
2.3 Impacts to Riparian Habitat
Per the Agreement, final impacts for woody riparian vegetation are to be determined prior to Project implementation. This Plan is intended to fulfill this requirement.
The Permittee retained California Tree and Landscaping Consulting, Inc. (CalTLC) to prepare an arborist report and tree inventory suitable for submittal to the City of Roseville for the initial filing of plans to develop the Project. Therefore, CalTLC recorded data on all native oak trees within the Project with a DBH equal to or greater than six inches measured as a total of a single trunk or multiple trunks (hereafter Protected Trees).
CalTLC’s certified arborist survey results are included in the Property Transition Arborist Report (CalTLC 2020) (hereafter Arborist Survey). These data were overlain with the Project’s impact boundary and used by Madrone Ecological Consulting (Madrone) to quantify impacts to Protected Trees that lie within the banks of the drainage ditch and intermittent drainage and adjacent riparian wetland. Additionally, on 31 May and 3 June 2022, Madrone’s Senior Botanist Tara Collins conducted a site visit to determine in the field the acreage of Project’s riparian habitat. Ms. Collins also quantified impacts to native riparian trees (DBH of four inches or greater as a single trunk or multiple trunks) and shrubs not covered by the Arborist Survey and growing within the banks of the drainage ditch and intermittent drainage or closely associated with the riparian habitat.
A total of 0.45 acre of riparian habitat (i.e., canopy of regionally native riparian shrubs and trees with DBH of four inches or greater) were mapped in the field within the Project’s impact area (Figure 3). Additionally, Table 1 provides the number and size of regionally native tree and shrub species proposed for impact within the Project’s riparian habitat area as documented in the Arborist Survey and the 31 May and 3 June 2022 field effort.
Wetland and Riparian Mitigation Plan Page 2
SVLC 23 Property May 2023
Table 1. Regionally Native Riparian Trees and Shrubs Proposed for Impact Common Name Scientific Name Size1
Trees
Blue oak Quercus douglasii 33 trees, 275 inches cumulative DBH Interior live oak Quercus wislizeni 5 trees, 45 inches cumulative DBH Black willow Salix gooddingii 2 trees, 26 inches cumulative DBH Shrubs
Sandbar willow Salix exigua 34 small shrubs (<10 ft), 34 inches cumulative DBH Black willow Salix gooddingii 2 medium shrubs (10 ft to 20 ft), 4 inches cumulative DBH Black willow Salix gooddingii 1 large shrub (> 20 ft), 3 inches cumulative DBH Red willow Salix laevigata 1 medium shrub (10 ft to 20 ft), 2 inches cumulative DBH Red willow Salix laevigata 3 large shrubs (> 20 ft), 9 inches cumulative DBH 1 For shrubs, meaningful DBH measurements are infeasible; therefore, a DBH per shrub was assigned by size class, with small shrubs equating 1 DBH per shrub, medium shrubs equating 2 DBH per shrub, and large shrubs equating 3 DBH per shrub.
As outlined in Table 1, a total of 81 regionally native riparian trees or shrubs with a cumulative DBH of 398 inches are proposed for impact and require mitigation per the Agreement.
In addition to the regionally native riparian trees and shrubs included in Table 1, three coast live oak trees totaling 37 inches cumulative DBH were located within the Project. Placer County is outside of the normal habitat range of coast live oak and it is likely that the seed source of the Project’s coast live oak trees is from the landscaping of the surrounding properties. As such, appropriate mitigation for impacts to this species is not included in this mitigation plan since coast live oak does not naturally occur in the Project area.
3.0 PROPOSED COMPENSATORY MITIGATION
3.1 Wetlands Credit Purchase
As stipulated by Compensatory Measure 3.1 of the Agreement, the Permittee will mitigate for 1.28 acres of permanent impacts to waters of the State by purchasing 1.23 acres of freshwater marsh complex habitat establishment credits at the River Ranch Mitigation Bank and 0.16 acres of vernal pool establishment credits at the Antonio Mountain Ranch Mitigation Bank. Purchase receipts will be provided to CDFW upon completion of the sales agreement. This wetland mitigation is not discussed further in this document.
3.2 Off-Site Riparian Restoration
Compensatory Measure 3.2 of the Agreement requires a riparian mitigation plan be prepared for the Project to quantify riparian impacts (both acreage by habitat type and cumulative diameter at breast height [DBH] or tree/shrub species proposed for removal) and outline how the Permittee proposes to mitigate for the permanent loss of wildlife habitat. The Permittee proposes, at a minimum, to replace native trees/shrubs with regionally appropriate plantings at a ratio of 2:1 based on both acreage and number of trees/shrubs Wetland and Riparian Mitigation Plan Page 3
SVLC 23 Property May 2023
proposed for removal. Furthermore, the Permittee will monitor and maintain all plantings for five years to ensure a minimum 80% survival at the end of five years.
To comply with Compensatory Measure 3.2 and mitigate for the permanent loss of wildlife habitat at the site, this Plan has been prepared and the Permittee is proposing to install 796 native riparian plantings within a minimum 0.9-acre off-site planting area within the West Roseville Specific Plan Open Space Preserve (WRSP Preserve), which is protected in perpetuity through a conservation easement held by the City of Roseville and further described in Section 3.2, below. The riparian mitigation plan is detailed in Section 3 below.
3.0 RIPARIAN MITIGATION PLAN
3.1 Off-Site Riparian Habitat Planting Area
As there is no appropriate riparian planting location within the Project’s on-site avoided areas and no CDFW-approved mitigation bank that provides comparable riparian habitat credits in the Placer County area, the Permittee proposes to install 796 native riparian plantings within a minimum 0.9-acre planting area located within Parcel F-84 of the WRSP Preserve. More specifically, the planting area is located north of Blue Oaks Boulevard, south of Cumberland Drive, east of North Hayden Parkway, and west of Fiddyment Road and falls within Section 24, Township 11 North, Range 5 East (MDB&M) of the “Roseville, California”
7.5-Minute Series USGS Topographic Quadrangle (USGS 2021) (Figure 4). Attachment B provides Preserve Detail figures for Parcel F-84 and shows aquatic resources and other features within the portion of the WRSP Preserve where the planting area lies.
3.2 Site Ownership, Current Use, and Easements
The WRSP Preserve was established as part of the West Roseville Specific Plan Project under U.S. Army Corps of Engineers (USACE) permit number 200200666 and U.S. Fish and Wildlife Service (USFWS) biological opinion numbers 1-1-03-F-0013 and 1-1-05-F-0061. The WRSP Preserve is covered by a conservation easement, has a perpetual funding mechanism, and starting in summer 2023 will be managed by the City of Roseville following an agency-approved long-term management plan, the City of Roseville Open Space Preserve Overarching Management Plan (ECORP and City of Roseville 2021; OSPOMP). No other easements or exclusions occur within the planting area. The site is being managed and monitored as an open space preserve as outlined in the OSPOMP. The OSPOMP explicitly allows for the installation of appropriate native plantings to occur within the WRSP Preserve for habitat enhancement and maintenance.
3.3 Existing Conditions
Madrone biologists Sarah VonderOhe and Tara Collins met with City of Roseville staff Terri Shirhall and Brian Walker on 14 December 2022 to discuss the proposed riparian planting area and approach and identify potential constraints. The OSPOMP explicitly allows for the installation of appropriate native plantings to occur within the WRSP Preserve for habitat enhancement and maintenance and City of Roseville Wetland and Riparian Mitigation Plan Page 4
SVLC 23 Property May 2023
staff have reviewed and approved this Plan prior to its submittal to CDFW. The area identified for the riparian plantings is just west of the confluence of Kaseburg Creek and Pleasant Grove Creek (Figure 5).
Scattered willows and valley oaks (Quercus lobata) occur close to the creeks near where the ordinary high water mark lies. Beyond this narrow riparian canopy, the area quickly transitions to a grassland habitat that meets the description of the Wild Oats (Avena spp.) and Annual Brome (Bromus spp.) Herbaceous SemiNatural Alliance as described in A California Manual of Vegetation (Sawyer et al. 2009). This grassland habitat supports few scattered and very mature blue oak and valley oak trees that are naturally aging and dying off with little to no natural oak recruitment occurring to replace senescesing trees. This makes the area ideal for the installation of additional native plantings.
3.4 Planting Plan
A total of 796 native riparian plantings will be installed within the minimum 0.9-acre off-site planting area at the WRSP Preserve as riparian habitat mitigation for the Project. Mitigation plantings will primarily be species listed in Table 2, but with CDFW approval, may also include other regionally-occurring native species, selected based on field conditions at the site and availability of planting stock.
Table 2. Proposed Native Plant Palette
Common Name Scientific Name Proposed
Planting Size
Proposed Number
of Plantings
Recommended
Approx. Spacing (ft)
Blue oak Quercus douglasii D-Pot 150 20
Valley oak Quercus lobata D-Pot 376 20
Interior live oak Quercus wislizeni D-Pot 150 20
Black willow Salix gooddingii Pole Cutting 60 15
Red willow Salix laevigata Pole Cutting 60 15
Prior to planting installation, planting locations will be laid out in the field by a Madrone biologist, in coordination with the installation contractor, and marked with pinflags. Final planting numbers and species will be provided to CDFW prior to planting installation. Nursery material is expected to come from Triangle Properties, Inc., a reputable habitat restoration company in the Sacramento area that is implementing best management practices to avoid and minimize the spread of Phytophthora. All plantings will be locally sourced.
Planting locations will be pre-sprayed with herbicide and/or line trimmed to remove initial weeds and thatch accumulation. Herbicide use will follow the requirements of the OSPOMP, including application conducted under the supervision of a licensed applicator and using best management practices to limit adverse effects.
Container plantings will be initially protected with 12” tall shrub shelters and gopher cages/baskets. No initial protection is proposed for the pole cuttings. The plantings will be installed in the fall/winter of the same year that the Project commences, to allow for establishment over the winter. Temporary drip irrigation will be installed and irrigation will be provided to the plantings as needed over the dry season of 2024, 2025, and 2026. The plantings are expected to be sufficiently established to not require irrigation in 2027.
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SVLC 23 Property May 2023
3.4.1 Avoidance and Minimization Measures
The Agreement includes a number of Avoidance and Minimization Measures for the Project that may not be appropriate or applicable to the riparian planting effort at the WRSP Preserve. Therefore, the following modified Avoidance and Minimization Measures from the Agreement will be implemented at the WRSP Preserve for the riparian planning effort:
2.1 Work Period in Low Rainfall/Dry Weather Only. As soil disturbance is expected to be restricted to holes dug using hand tools (e.g., shovel) and sized to accommodate pole cuttings or D-pot sized plantings or smaller, planting installation will not be restricted to periods of low rainfall or periods of dry weather.
2.4 Designated Biologist. The Designated Biologist for the riparian planting effort at the WRSP Preserve off-site riparian planting area may be different than the Designated Biologist for the Project. At least 30 business days before initiating planting efforts at the WRSP Preserve, Permittee shall submit to CDFW the name, qualifications, business address, and contact information for a biological monitor for the riparian planting effort (Designated Biologist). Permittee shall obtain CDFW’s written approval of the Designated Biologist prior to the commencement of riparian planting efforts. The Designated Biologist shall be knowledgeable and experienced in the biology and natural history of local fish and wildlife resources present at the WRSP Preserve planting area and shall be responsible for monitoring all planting installation activities.
2.12 Special-Status Plant Surveys. A list of special-status plant species with potential to occur within the planting area was developed by Madrone by reviewing the following literature and refined based on habitats that occur within the planting area:
• California Native Plant Society (CNPS) Rare and Endangered Plant Inventory (CNPS 2023) query of CRPR Lists 1A, 1B, 2A, 2B, and 3 within the “Roseville, California” Topographic Quadrangles (USGS 2018) and eight surrounding quadrangles; and
• the California Natural Diversity Database occurrences of special-status plant species within 5 miles of the planting area (CNDDB 2023).
After completing this exercise, one special-status plant species was determined to have the potential to occur within the planting area; big-scale balsamroot (Balsamorhiza macrolepis; CRPR 1B.2) and wooly rose-mallow (Hibiscus lasiocarpos; CRPR 1B.2); both are perennial herbs. Mitigation actions will only involve the planting of native trees and shrubs, activities within the planting area will be limited to foot traffic, digging holes for installing pole cuttings or D-pot sized plantings or smaller, and watering of newly installed plantings. Any soil dug up for plantings will remain on-site to ensure any seed bank present is not removed from the area. Additionally, any annual or perennial herbs are expected to have completed their annual lifecycle or be dormant at the time of the planting event.
As such, the installation of riparian plantings will not substantially affect special-status plant species with the potential to occur within the planting area and no special-status plant survey is required.
Wetland and Riparian Mitigation Plan Page 6
SVLC 23 Property May 2023
2.21 Seeding. As soil disturbance is expected to be restricted to holes dug using hand tools (e.g., shovel) and sized to accommodate pole cuttings or D-pot sized plantings or smaller, no supplemental seeding is required.
2.25 Erosion Control. As soil disturbance is expected to be restricted to holes dug using hand tools (e.g., shovel) and sized to accommodate pole cuttings or D-pot sized plantings or smaller, no erosion control measures are required.
2.27 Site Restoration. As soil disturbance is expected to be restricted to holes dug using hand tools (e.g., shovel) and sized to accommodate pole cuttings or D-pot 4-sized plantings or smaller, no site restoration measures are required.
2.28 Post Storm Event Inspection. As soil disturbance is expected to be restricted to holes dug using hand tools (e.g., shovel) and sized to accommodate pole cuttings or D-pot sized plantings or smaller, no post storm event inspections are required.
All other Avoidance and Minimization Measures of the Agreement will be followed as written during riparian planting efforts at the WRSP Preserve.
3.5 Maintenance
The plantings will be irrigated via drip irrigation and a water wagon during the dry season (typically April through October). Irrigation frequency is expected to be weekly in 2024 (the first year following initial planting installation and Year 1), every other week in 2025 (Year 2), and monthly in 2026 (Year 3). Regular checks will occur to determine if the irrigation schedule is appropriate and adjustments will be made as needed. The planting area may be mowed/string trimmed in late spring/early summer to minimize herbivory of the plantings by voles (Microtus californicus) and reduce fire risk. Additional herbivory protection may be added as needed. If greater than 20% of the plantings die, dead plantings will be replaced in the late fall/early winter to bring total planting numbers up to at least the minimum requirement.
3.6 Monitoring
The plantings will be monitored for success once annually, between late spring and early fall. Monitoring will consist of documenting how many of each species planted are alive, and if they are alive, what height class they are in (0-2 feet, 2-4 feet, 4-6 feet, or greater than 6 feet). Four photo-monitoring locations will be established around the planting area; these locations will be shown in the first monitoring report. In addition to documenting survival of plantings, photo-monitoring photographs will be taken, invasive plants will be monitored, and all observed wildlife use will be documented. Survival monitoring will be conducted for a minimum of five years after installation, and no less than two years following cessation of irrigation.
Any replacement plantings that may be necessary will be monitored for a full five years after planting.
Wetland and Riparian Mitigation Plan Page 7
SVLC 23 Property May 2023
3.7 Performance Standards
The native riparian plantings shall have a minimum of 80% survival at the end of the five-year monitoring period. This translates to a minimum of 637 native riparian plantings surviving at the end of the five years.
Natural recruitment of native riparian trees and shrubs within the planting area during the monitoring period can count towards meeting this goal. The Permittee may choose to plant additional plantings to increase the potential of achieving the Performance Standards, but that will not affect the number of native trees that must be alive at the end of the monitoring period.
3.8 Contingency
If monitoring indicates that fewer than 637 native riparian plantings have established in the planting area during the five-year success monitoring period, additional riparian plantings will be installed, irrigated, and monitored for success.
3.9 Reporting
3.9.1 Initiation and Completion of Restoration Planting The Agreement includes some Reporting Measures for the Project that may not be appropriate or applicable to the riparian planting effort at the WRSP Preserve. Therefore, the following modifications to the Agreement’s Reporting Measures will be implemented at the WRSP Preserve during the riparian planting effort:
4.1 Notice of Project Initiation. The Permittee shall notify CDFW via email ([email protected]) at least two working days prior to initiation of planting riparian plantings within the WRSP Preserve planting area to inform them of the planned commencement of riparian planting installation.
4.2 Notice of Project Completion. Upon completion of the installation of all riparian plantings within the WRSP Preserve planting area, the planting area shall be photographed and these photographs shall be submitted to CDFW within 15 business days of planting completion. Photographs and planting completion notification shall be submitted to CDFW via email ([email protected]).
3.9.2 Riparian Mitigation Monitoring Reports
Each year for five years after the installation of the riparian plantings, an annual letter report will be prepared and submitted to CDFW January following each monitoring year. The report will include the following:
An overview of the riparian planting effort.
The number by species of the installed plantings.
The survival and height class of the installed plantings. The method used to assess survival and height class of the plantings. Photographs from designated photo-monitoring locations.
Wetland and Riparian Mitigation Plan Page 8
SVLC 23 Property May 2023
A summary of invasive species control and methods used to manage invasive plants. A list of wildlife observed on-site in conjunction with monitoring activities.
The first monitoring report will be due 31 January 2025. Reports will be submitted to CDFW via email ([email protected]). After CDFW’s review of the fifth-year monitoring report, if the riparian plantings have achieved the required success criteria, CDFW shall email Permittee stating that monitoring requirements have been satisfied.
4.0 REFERENCES
California Native Plant Society (CNPS). 2023. Inventory of Rare and Endangered Plants (online edition, v9- 01 1.5). California Native Plant Society, Sacramento, CA. Website: http://www.rareplants.cnps.org [accessed 17 January 2023].
California Natural Diversity Database (CNDDB). 2023. RareFind 6. California Department of Fish and Wildlife. Accessed January 2023.
California Tree and Landscaping Consulting, Inc. (CalTLC). 2020. Property Transition Arborist Report.
Prepared for WP Sierra View, LLC. Dated 18 June 2020. 39 pp.
ECORP Consulting, Inc. (ECORP) and City of Roseville. 2021. City of Roseville Open Space Preserve Overarching Management Plan. Finalized 5 August 2011, updated April 2021. Retrieved from:
https://cdn5-hosted.civiclive.com/UserFiles/Servers/Server_7964838/File/Government/ Departments/Development%20Services/Planning/Citywide%20Planning%20Documents/OSPOMP _2021Update%20CLEAN.pdf. Accessed 17 January 2023.
Madrone Ecological Consulting, LLC (Madrone). 2022. Aquatic Resources Delineation Map for SVLC 23 Property. Prepared for SVLC 23, LLC. Dated 14 January 2022.
Sawyer, J.O., T. Keeler-Wolf, and J.M. Evens. 2009. A Manual of California Vegetation, Second Edition.
California Native Plant Society, Sacramento, CA. 1300 pp.
U.S. Department of the Interior, Geological Survey (USGS). 2021. Roseville, California 7.5-minute Quadrangle. Geological Survey. Denver, Colorado.
Figures
Figure 1. SVLC 23 Property Site and Vicinity
Figure 2. SVLC 23 Property Waters of the State
Figure 3. SVLC 23 Property Riparian Habitat
Figure 4. Off-Site Riparian Planting Area Site and Vicinity Figure 5. Off-Site Riparian Planting Area Detail
34 35
27 26
1 2
22 23
3 25
36 33
28 6
24 12
21 11 7 10
Figure 1
SVLC 23 Property Site and Vicinity
SLVC 23 Property
Roseville, Placer County, California
0 1,000 2,000
Feet
C:\Projects\19084_SierraViewWestpark\MXDs\MXDs_PlantingPlan_2023\Figure_1_Vicinity_SLVC23_2023.mxd 2/13/2023, 5:11:00 PM SVLC 23 Project Area Boundary (24 acres)
Source: United States Geologic Survey, 2021.
"Roseville, California" 7.5-Minute Topographic Quadrangle Sections 26, 34, and 35, Township 11 North, Range 6 East Longitude -121.283313, Latitude 38.764066
Project
Area
§¨¦80
0 25,000 50,000
Feet
Site
Vicinity
£¤99
§¨¦5
±
§¨¦80
§¨¦80
UV65
UV65
/
/
/
/
/ /
/
/
IDR-2
VP-1
DD-2
DD-1
SW-10
IDR-1
DD-3
SW-1
VP-3
SW-6
SWS-1
SW-2
VP-2
SW-4
SW-9
SW-5
SW-7
SW-8
SW-3
IDR-2
SW-11
± 0 80 160
Feet
C:\Projects\19084_SierraViewWestpark\MXDs\MXDs_PlantingPlan_2023\Figure_2_WoStateImpacts_SLVC23_2023.mxd 2/13/2023, 5:15:11 PM Aerial Base: City of Roseville, 22 April 2019
Figure 2
SVLC 23 Property Waters of the State
SLVC 23 Property
Roseville, Placer County, California
SVLC 23 Project Area Boundary (24 acres)
Limit of Impact (21.1 acres)
Impacted Water of the State
/ Culvert
Waters of the State (2.053 acres)
Wetlands (0.871 acre)
Vernal Pool (0.648 acre)
Seasonal Wetland (0.199 acre)
Seasonal Wetland Swale (0.024 acre)
Other Waters (1.182 acres)
Drainage Ditch (0.223 acre)
Intermittent Drainage and Adjacent
Riparian Wetland (0.959 acre) Shasta Street
Diamond Oaks Road
Walton Way
Graeagle Court
Saint Andrews Drive
Spyglass Court
Sierra View
Country Club
Total
(acres) (cubic
yards)
(linear
feet) (acres) (cubic yards)
(linear
feet)
Linear
Feet
0.195 627 - 0.004 12 - 0.199 639 -
0.024 78 - 0.000 0 - 0.024 78 -
0.648 2,091 - 0.000 0 - 0.648 2,091 -
0.212 685 1,775 0.011 35 26 0.223 720 1,801
0.198 637 681 0.761 2,456 1,327 0.959 3,093 2,008
1.277 4,118 2,456 0.776 2,503 1,353 2.053 6,621 3,809
Note: Small summation errors may occur due to rounding.
Total Impacts to Waters of the State
Impacted Avoided Total
Acreage
Total
Cubic
Yards
/
/
/
/
/ /
/
/
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!.
!. !.
!.
!.
!.
!.!.!.!. !.
!.!.
!.
!.
#0
#0
#0
#0
#0
#0
#0
#0
#0
#0
#0#0
± 0 80 160
Feet
C:\Projects\19084_SierraViewWestpark\MXDs\MXDs_PlantingPlan_2023\Figure_3_RiparianHabitat_SLVC23_2023.mxd 2/13/2023, 5:20:39 PM Aerial Base: City of Roseville, 22 April 2019
Figure 3
SVLC 23 Property Riparian Habitat
SLVC 23 Property
Roseville, Placer County, California
SVLC 23 Project Area Boundary (24 acres)
Limit of Impact (21.1 acres)
/ Culvert
Riparian Habitat (0.45 acre)
Native Riparian Trees Proposed for Impact
!. Quercus agrifolia (3)
!. Quercus douglasii (33)
!. Quercus wislizeni (5)
!. Salix gooddinsii (2)
Native Riparian Shrubs Proposed for Impact
#0 Salix exigua (34)
#0 Salix gooddinsii (3)
#0 Salix lavegata (4)
Waters of the State (2.053 acres)
Wetlands (0.871 acre)
Vernal Pool (0.648 acre)
Seasonal Wetland (0.199 acre)
Seasonal Wetland Swale (0.024 acre)
Other Waters (1.182 acres)
Drainage Ditch (0.223 acre)
Intermittent Drainage and Adjacent
Riparian Wetland (0.959 acre) Shasta Street
Diamond Oaks Road
Walton Way
Graeagle Court
Saint Andrews Drive
Spyglass Court
Sierra View
Country Club
Common Name Scientific Name Size
Coast live oak Quercus agrifolia 3 tree, 37" cumulative DBH Blue oak Quercus douglasii 33 trees, 275" cumulative DBH Interior live oak Quercus wislizeni 5 trees, 45" cumulative DBH Black willow Salix gooddingii 2 trees, 26" cumulative DBH Sandbar willow Salix exigua 34 small shrubs (<10 ft), 34" cumulative DBH Black willow Salix gooddingii 2 medium shrubs (10 ft to 20 ft), 4" cumulative DBH Black willow Salix gooddingii 1 large shrub (> 20 ft), 3" cumulative DBH Red willow Salix laevigata 1 medium shrub (10 ft to 20 ft), 2" cumulative DBH Red willow Salix laevigata 3 large shrub (> 20 ft), 9" cumulative DBH Shrubs
Trees
Native Riparian Trees and Shrubs Proposed for Impact
7 13
23 24
14 18
19 11 12
26 25 30
Figure 4
Off-Site Riparian Planting Area
Site and Vicinity
SLVC 23 Property
Roseville, Placer County, California
0 1,000 2,000
Feet
C:\Projects\19084_SierraViewWestpark\MXDs\MXDs_PlantingPlan_2023\Figure_4_OffsiteVicinity_SLVC23_2023.mxd 4/11/2023, 9:23:47 AM Off-Site Riparian Planting Area Boundary (7.9 acres)
Source: United States Geologic Survey, 2021.
"Roseville, California" 7.5-Minute Topographic Quadrangle Sections 24, Township 11 North, Range 5 East
Longitude -121.365090, Latitude 38.793290
Off-Site
Area §¨¦80
0 25,000 50,000
Feet
Site
Vicinity
£¤99
§¨¦5
±
UV65
Figure 5
Off-Site Riparian Planting Area
Detail
SLVC 23 Property
Roseville, Placer County, California
0 250
Feet
C:\Projects\19084_SierraViewWestpark\MXDs\MXDs_PlantingPlan_2023\Figure_5_OffsitePlantingDetail_SLVC23_2023.mxd 4/11/2023 Off-Site Riparian Planting Area Boundary (7.9 acres)
WRSP Open Space Preserve Boundary
Wastewater Easement
Stormwater Easement
Aerial Base: Maxar, WV02, 26 April 2022 ±
Blue Oaks Blvd
Pleasant Grove Creek
North Hayden Pkwy
Cumberland Dr
Attachments
Attachment A. Baseline Photographs of SVLC 23 Property Riparian Habitat Attachment B. WRSP Preserve Detail Maps: Parcel F-84
Attachment A
Baseline Photographs of SVLC 23 Property Riparian Habitat Baseline Riparian Habitat Photographs Page 1
SVLC 23 Property
Photograph of the drainage ditch, taken 31 May 2022.
Photograph of the drainage ditch, taken 31 May 2022.
Baseline Riparian Habitat Photographs Page 2
SVLC 23 Property
Photograph of the drainage ditch, taken 3 June 2022.
Photograph of the drainage ditch, taken 3 June 2022.
Baseline Riparian Habitat Photographs Page 3
SVLC 23 Property
Photograph of the intermittent drainage and adjacent riparian wetland, taken 31 May 2022.
Photograph of the intermittent drainage and adjacent riparian wetland, taken 31 May 2022.
Baseline Riparian Habitat Photographs Page 4
SVLC 23 Property
Photograph of the intermittent drainage and adjacent riparian wetland, taken 3 June 2022.
Photograph of the intermittent drainage and adjacent riparian wetland, taken 3 June 2022.
Attachment B
WRSP Preserve Detail Maps: Parcel F-84
RESOLUTION NO. 23-316
APPROVING A SIERRA VIEW WESTPARK TREE MITIGATION AGREEMENT, BY AND BETWEEN THE CITY OF ROSEVILLE AND SVCC 75, LLC, AND AUTHORIZING THE
CITY MANAGER TO EXECUTE IT ON BEHALF OF THE CITY OF ROSEVILLE WHEREAS, a Sierra View Westpark Tree Mitigation Agreement, by and between the City of Roseville and SVCC 75, LLC, has been reviewed by the City Council, NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said agreement is hereby approved and that the City Manager is authorized to execute it and all related forms on behalf of the City of Roseville.
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
1 SIERRA VIEW WESTPARK TREE MITIGATION
AGREEMENT
This Agreement (“Agreement”) is made and entered into this ___ day of ____________, 2023, by and between the City of Roseville, a municipal corporation, (“CITY”) and SVCC 75, LLC, a California limited liability company (“DEVELOPER”).
W I T N E S E T H:
A. DEVELOPER is the owner of certain real property located at 360 Diamond Oaks Road (APN 015-011-029) (the “SVLC 23 Property”) in the City of Roseville, County of Placer.
The SVLC 23 Property is an approximately twenty three (23) acre parcel that is slated for future development of seventy five (75) residential units (the “Sierra View Westpark Project”).
B. Conditions of Approval for the Tree Permit issued for the Sierra View Westpark Project (File # PL21-0162) require two hundred eighty five thousand nine hundred fourteen dollars ($285,914) in tree mitigation fees for the removal of two thousand four hundred twenty three (2,423) inches of native oak trees.
C. The California Department of Fish and Wildlife (“CDFW”) Section 1602 Permit issued for the Sierra View Westpark Project requires a 2:1 ratio for riparian mitigation for land and tree impacts. A component of the required mitigation is the planting of seven hundred ninety six (796) trees and a land area no smaller than 0.9 acres (the “Mitigation Plantings”).
D. DEVELOPER has prepared a Wetland and Riparian Mitigation Plan for the Sierra View Westpark Project dated May 3, 2023 (the “Mitigation Plan”), a copy of which is attached 2 hereto as Exhibit A and incorporated herein by this reference. The Mitigation Plan was approved by CDFW on May 16, 2023.
E. There is not a suitable riparian planting location within the Sierra View Westpark Project area for DEVELOPER to comply with the required riparian mitigation.
F. CITY and DEVELOPER have identified an area on CITY open space land along the north and south side of Pleasant Grove Creek, north of Blue Oaks Blvd within the West Roseville Specific Plan as a suitable location for the riparian mitigation planting (the “Planting Area”). The Planting Area is located on Open Space Parcel F-84 (APN 492-011-001) (the “CITY Property”) and is made up of ten (10) distinct locations that comprise approximately 7.9 acres.
The Planting Area is depicted in Figure 5 of Exhibit A.
G. DEVELOPER and CITY enter into this Agreement to provide DEVELOPER with a limited right of entry onto the CITY Property to install the Mitigation Plantings and associated temporary irrigation as provided in the Mitigation Plan.
NOW, THEREFORE, in consideration of the covenants set forth herein, CITY and DEVELOPER hereby agree as follows:
1. Bidding of Installation and Maintenance of Mitigation Planting. Within sixty (60) days of CITY approval of the improvement plans for the Sierra View Westpark Project, DEVELOPER shall use commercially reasonable efforts to solicit the installation and maintenance of the Mitigation Plantings from a minimum of three (3) contractors pre-approved by CITY. The scope of work for installation, maintenance and monitoring of the Mitigation Plantings shall conform to the conditions of the Tree Permit and shall also be consistent with the Mitigation Plan.
3 The scope of work for the installation, maintenance and monitoring of the Mitigation Plantings shall be split into two phases and bid as one project. Phase I shall consist of the installation of the Mitigation Plantings and associated temporary irrigation system as outlined in Section 3.4 of the Mitigation Plan (the “Phase I Improvements”). Phase II shall consist of the maintenance and monitoring of the Mitigation Plantings as provided in Sections 3.5 and 3.6 of the Mitigation Plan, respectively (the “Phase II Maintenance and Monitoring”).
The Phase I Improvements and Phase II Maintenance and Monitoring shall be jointly awarded to the single lowest responsive, responsible bidder (the “Contractor”). All bids shall be submitted by DEVELOPER to CITY for review and approval prior to award. DEVELOPER shall enter into a contract with the Contractor for the Phase I Improvements. The contract shall provide for the payment of prevailing wages and contractor registration with the Department of Industrial Relations. CITY will enter into a subsequent contract with the Contractor for the Phase II Maintenance and Monitoring. The bid documents for the Phase II Maintenance and Monitoring shall include the CITY’s standard Contract Purchase Agreement and insurance requirements, a copy of which is attached hereto as Exhibit B and incorporated herein by this reference.
2. Installation of Mitigation Plantings. DEVELOPER shall cause the Contractor to complete the Phase I Improvements, solely at its own cost and pursuant to a separate contract, subject to reimbursement of Tree Mitigation Fees as provided in Section 3 herein. The Phase I Improvements shall conform to the Mitigation Plan and CITY’s Tree Planting and Irrigation Standards, a copy of which is attached hereto as Exhibit C and incorporated herein by this reference.
4 3. Tree Mitigation Fees. DEVELOPER shall be solely responsible for the cost of the Phase I Improvements. Consistent with the Conditions of Approval for the Tree Permit, DEVELOPER shall pay two hundred eighty five thousand nine hundred fourteen dollars ($285,914) in Tree Mitigation Fees to CITY prior to issuance of any permit for, or on-site construction of, the Sierra View Westpark Project. Upon completion of the Phase I Improvements, DEVELOPER shall provide an accounting to CITY of the total cost of the Phase I Improvements. Upon confirmation and approval of such costs, CITY shall reimburse DEVELOPER for its actual costs of the Phase I Improvements.
4. Maintenance, Monitoring and Reporting of Mitigation Plantings.
CITY shall be responsible for the Phase II Maintenance and Monitoring under separate contract with the Contractor. CITY shall also enter into a separate contract for Reporting pursuant to Section 3.9 of the Mitigation Plan.
5. Community Facilities District. Prior to or concurrent with the recording of the final map for the Sierra View Westpark Project, DEVELOPER shall apply to CITY for annexation of the SVLC 23 Property into the City of Roseville Community Facilities District #4 at the Zone 5 level of special tax, and shall take all actions reasonably required to effectuate such annexation.
6. Tree Replacements and Temporary Irrigation Removal. CITY will cause the Contractor to perform any tree replacements required by the Mitigation Plan, as well as removal of the temporary irrigation system at the end of year three (3) following installation of the Phase I Improvements. Costs for such tree replacements and temporary irrigation removal shall be borne by the Contractor and included in the Contractor’s scope of work for Phase II Maintenance and Monitoring.
5 7. Section 1602 Permit. CITY expressly disclaims any obligations or liabilities arising from DEVELOPER’s Section 1602 Permit issued by CDFW. DEVELOPER shall defend, indemnify and hold harmless CITY, its officers, agents, employees and volunteers from and against any and all fines, penalties, claims, suits or other adverse actions arising from the Section 1602 Permit issued by CDFW.
8. Compliance with Laws. DEVELOPER shall comply with all federal, state and local laws, ordinances and policies as may be applicable to the obligations under this Agreement.
9. Right of Entry. CITY grants DEVELOPER, its employees, agents and contractors permission to enter upon and use the CITY Property, as may be reasonably necessary in order to complete the Phase I Improvements. If at any time DEVELOPER or its employees, agents and contractors cause any damage to any portion of the CITY Property as a result of its entry or work hereunder, DEVELOPER shall promptly cause such damage to be repaired at its sole cost and expense. DEVELOPER is not permitted to store personal property or equipment on the CITY Property.
10. Prior To Commencement of Work. Prior to installation of the Phase I Improvements, DEVELOPER shall cause the Contractor to obtain an encroachment permit from CITY and provide insurance and related documentation to CITY in accordance with Section 12 of this Agreement.
11. Indemnification. To the fullest extent allowed by law, DEVELOPER shall defend, indemnify, and hold harmless CITY, its officers, agents, employees and volunteers from any claims, suits or actions of every name, kind and description brought forth, or on account of, injuries to or death of any person (including but not limited to workers and the public), or damage to property, resulting from or arising out of DEVELOPER's willful misconduct or 6 negligent act or omission while engaged in the performance of obligations or exercise of rights created by this Agreement, except those matters arising from CITY's sole negligence or willful misconduct. The parties intend that this provision shall be broadly construed.
DEVELOPER’s responsibility for such defense and indemnity obligations shall survive the termination or completion of this Agreement for the full period of time allowed by law. The defense and indemnity obligations of this Agreement are undertaken in addition to, and shall not in any way be limited by, the insurance obligations contained in this Agreement.
12. Insurance. Prior to the issuance of an encroachment permit and commencement of any construction of the Phase I Improvements, DEVELOPER shall, or shall cause the Contractor to, have on file with CITY throughout the duration of construction and maintenance of the Phase I Improvements, and maintain in full force the following policies of insurance:
POLICY LIMITS OF LIABILITY
Commercial General Liability, Bodily Injury:
Including endorsements for $2,000,000 each occurrence
comprehensive form, premises $4,000,000 aggregate
operations, products/completed Property Damage:
operations, broad form property $2,000,000 each occurrence damage, independent contractors, Personal Injury:
contractual, personal injury, $2,000,000 each occurrence explosion/collapse and underground $4,000,000 aggregate hazard
Workers’ Compensation Statutory
Automobile Liability $1,000,000 combined single limit
a. Form. DEVELOPER shall submit a certificate evidencing such coverage in a form satisfactory to Risk Management and the City Attorney, prior to undertaking any work hereunder. Any insurance written on a claims-made basis is subject to the approval of Risk Management and the City Attorney.
7 b. Additional Insureds. DEVELOPER or the Contractor shall also provide a separate endorsement form or section of the policy showing CITY, its officers, agents, employees and volunteers as additional insureds for each type of coverage, prior to undertaking any work hereunder. Such insurance shall specifically cover the contractual liability of DEVELOPER. The additional insured coverage under DEVELOPER’s policy shall be primary and noncontributory, as evidenced by a separate endorsement or section of the policy, and shall not seek contribution from CITY’s insurance or self-insurance. In addition, the additional insured coverage shall be at least as broad as the Insurance Services Office (“ISO”) CG 20 01 Endorsement. Any available insurance proceeds in excess of the specified minimum insurance coverage requirements and limits shall be available to the additional insureds. Furthermore, the requirements for coverage and limits shall be: (1) the minimum coverage and limits specified in this Agreement; or (2) the full coverage and maximum limits of any insurance proceeds available to the named insureds, whichever is greater.
c. Cancellation/Modification. DEVELOPER shall provide ten (10) calendar days written notice to CITY prior to cancellation or modification of any insurance required by this Agreement.
d. Umbrella/Excess Insurance. The limits of insurance required in this Agreement may be satisfied by a combination of primary and excess insurance. Any excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and noncontributory basis for the benefit of CITY (if agreed to in a written contract) before CITY’s own insurance shall be called upon to protect it as a named insured. 8 e. Contractors. DEVELOPER agrees to include in its contracts with the Contractor the same requirements and provisions of this Agreement, including the indemnity and insurance requirements, to the extent they apply to the scope of the Contractor’s work.
Furthermore, DEVELOPER shall require the Contractor to agree to be bound to DEVELOPER and CITY in the same manner and to the same extent as DEVELOPER is bound to CITY under this Agreement. Additionally, DEVELOPER shall obligate the Contractor to comply with these same provisions with respect to any subcontractor, regardless of tier. A copy of CITY’s indemnity and insurance provisions will be furnished to the Contractor or any subcontractor upon request.
f. Self-Insured Retentions. All self-insured retentions (“SIR”) must be disclosed to Risk Management for approval and shall not reduce the limits of liability.
Policies containing any SIR provision shall provide or be endorsed to provide that the SIR may be satisfied by either the named insured or CITY. CITY reserves the right to obtain a full certified copy of any insurance policy and endorsements. The failure to exercise this right shall not constitute a waiver of such right.
g. Waiver of Subrogation. DEVELOPER hereby agrees to waive subrogation which any insurer of DEVELOPER may acquire from DEVELOPER by virtue of the payment of any loss under a Workers Compensation, Commercial General Liability, or Automobile Liability policy. All Workers Compensation, Commercial General Liability, and Automobile Liability policies shall be endorsed with a waiver of subrogation in favor of CITY, its officers, agents, employees and volunteers for all work performed by DEVELOPER, its employees, agents and subcontractors.
9 h. Liability/Remedies. Insurance coverage in the minimum amounts set forth herein shall not be construed to relieve DEVELOPER or the Contractor of liability in excess of such coverage, nor shall it preclude CITY from taking such other actions as are available to it under any other provisions of this Agreement or law.
13. Assignment. DEVELOPER shall not assign this Agreement without the prior written consent of CITY.
14. Successors and Assigns. Each and every provision of this Agreement shall be binding and inure to the benefit of the successors and assigns of the parties hereto.
15. Attorney’s Fees; Venue; Governing Law. If either party commences any legal action against the other party arising out of this Agreement or the performance thereof, the prevailing party in such action shall be entitled to recover its reasonable litigation expenses, including but not limited to, court costs, expert witness fees, discovery expenses, and attorneys’ fees. Any action arising out of this Agreement shall be brought in Placer County, California, regardless of where else venue may lie. This Agreement shall be governed by and construed in accordance with the laws of the State of California.
16. Notices. All notices required by this Agreement shall be delivered in writing and delivered in person or sent by certified mail, postage prepaid.
Notice required to be given to CITY shall be addressed as follows:
Director of Parks, Recreation & Libraries
City of Roseville
316 Vernon Street, Suite 400
Roseville, CA 95678
Notice required to be given to DEVELOPER shall be addressed as follows:
SVCC 75, LLC
1430 Blue Oaks Blvd., Suite 190
Roseville, CA 95747
10 17. Modification. This Agreement and each provision contained herein may be waived, amended, supplemented or eliminated only by mutual written agreement of the parties.
18. Severability. If any of the provisions contained in this Agreement are for any reason held invalid or unenforceable, such holding shall not affect the remaining provisions or the validity and enforceability of the Agreement as a whole.
19. Integrated Agreement. This is an integrated agreement and contains all of the terms, considerations, understanding, and promises of the parties. It shall be read as a whole.
IN WITNESS WHEREOF, the City of Roseville (“CITY”), a municipal corporation, has authorized the execution of this Agreement in duplicate by its City Manager and attested to by its City Clerk under the authority of Resolution No. _________, adopted by the Council of the City of Roseville on the ___ day of _____________, 2023, and DEVELOPER has caused this Agreement to be executed.
(Signatures on following page)
11 CITY:
CITY OF ROSEVILLE, a
municipal corporation
BY: _________________________
DOMINICK CASEY
City Manager
ATTEST:
BY: _________________________
CARMEN AVALOS
City Clerk
APPROVED AS TO FORM:
BY: _________________________
MICHELLE SHEIDENBERGER
City Attorney
APPROVED AS TO SUBSTANCE:
BY: _________________________
JILL GELLER
Director of Parks, Recreation &
Libraries
DEVELOPER:
SVCC 75, LLC, a
California limited liability company
By: __________________________________
Its: __________________________________
12 EXHIBIT A
13 EXHIBIT B
14 EXHIBIT C
ORDINANCE NO. 6693
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
AUTHORIZING CERTAIN AMENDMENTS TO THE FISCAL YEAR 2023-24
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 2023-24, is hereby amended as listed on the attached budget adjustment for the Sierra View Tree Mitigation project.
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 , 2023, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
6/27/20233:08 PM
1 REQUEST FOR BUDGET ADJUSTMENT
REQUESTER NAME & TITLE: Tara Gee, Park Planning & Development Manager FISCAL YEAR: FY2023-24 PREPARER NAME & TITLE: Rendi Hodge, Management Analyst COUNCIL DATE (if applicable): 7/19/23 DEPARTMENT/DIVISION: Parks, Recreation & Libraries/Park Development ORDINANCE:
EXPENDITURES/EXPENSES/TRANSFERS OUT
BUDGET ($)
Fund Account Center Project Adjustment
2541 5301 58120 000000 85,000
85,000
REVENUES/TRANSFERS IN
BUDGET ($)
Fund Account Center Project Adjustment
2541 4602 58120 000000 285,914
285,914
(200,914)
FUND BALANCE
BUDGET ($)
Fund Account Center Project Adjustment
2541 200,914
200,914
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
TOTAL
TOTAL
ACCOUNT STRING DESCRIPTION
Increase budget for reimbursement to developer, per
Tree Mitigation Agreement with JMC Homes
Increase available resources in the Native Oak Tree
Propagation fund
NET ADJUSTMENT
ACCOUNT STRING DESCRIPTION
REQUIRED APPROVALS:
BUDGET DEPARTMENT USE ONLY:
The Parks, Recreation & Libraries Department requests a budget adjustment for FY2023-24 to increase expenditures by $85,000 and revenues by $285,914 in the Native Oak Tree Propagation fund (2541). This request will allow the reimbursement to the developer for the costs of tree planting and installation of the temporary irrigation system within the City's open space up to an authorization amount of $85,000 from the $285,914 of the tree mitigation fees paid by the developer. This budget adjustment will increase the available resources in the Native Oak Tree Propagation fund (2541) by $200,914 for future maintenance and monitoring costs. There is no impact on the General Fund.
Increase to permit fees - mitigation, per Tree Mitigation Agreement with JMC Homes
ACCOUNT STRING DESCRIPTION
TOTAL
06/27/2023
COUNCIL COMMUNICATION
CC #: 2826
File #: 0200 & 0103-17
Title: Fiscal Year 2021-22 Audit Reports
Contact: Dennis Kauffman 916-774-5313 [email protected] Meeting Date: 7/19/2023
Item #: 6.17.
RECOMMENDATION TO COUNCIL
Staff recommends City Council receive reports for the fiscal year ended June 30, 2022. This item requires no Council action and is for information purposes only.
BACKGROUND
The following informational reports are included with this communication:
- City of Roseville Electric Fund Financial Statements
- City of Roseville Electric Fund Auditor Communication Letter - City of Roseville Electric Fund Auditor Report on Internal Controls over Financial Reporting and Compliance and Other Matters
- City of Roseville Environmental Utilities Funds Financial Statements, including the Auditor Report on Internal Controls over Financial Reporting and Compliance and Other Matters - City of Roseville Environmental Utilities Funds Auditor Communication Letter - City of Roseville Other Post-Employment Benefit Trust Financial Statements (OPEB Trust) - OPEB Trust Auditor Communication Letter
- OPEB Trust Auditor Report on Internal Controls over Financial Reporting and Compliance and Other Matters
- Roseville Natural Gas Financing Authority Financial Statements (RNGFA) Financial Statements - RNGFA Auditor Communication Letter
- RNGFA Auditor Report on Internal Controls over Financial Reporting and Compliance and Other Matters
The City Charter requires that the City Council engage an independent certified public accounting firm to conduct the annual financial audit. Lance, Soll, and Lunghard, LLP, a certified public accounting firm, conducted the audits of the City’s financial statements for the fiscal year ended June 30, 2022. The City Council accepted the City’s Annual Comprehensive Financial Report, along with other financial audit reports, on April 19, 2023. There were no additional financial statement or compliance findings included in this year's reports, other than those included in the auditors' report transmitted to the Council on April 19, 2023.
Separately issued financial statements are required to be completed for the Roseville Electric Fund, Environmental Utilities Funds, OPEB Trust, and RNGFA, that detail activity in the current fiscal year and year-end balances.
The auditor’s letters to the City Council are additional communication required by audit standards which conveys that there were no difficulties encountered performing the audit or disagreements between the auditors and City staff. The letter also includes information about significant estimates and footnote disclosures included in the financial statements.
The Independent Auditor's Reports on Internal Control over Financial Reporting and Compliance and Other Matters are required communication that includes no audit findings this year, and resolution of the prior year findings.
FISCAL IMPACT
There is no fiscal impact as a result of these informational reports.
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. The financial reports meet the above criteria and are 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,
Kyle Horton, Accounting Supervisor
Dennis Kauffman, Assistant City Manager/Chief Financial Officer _____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Electric FundAudit Report
Electric FundAuditor Communication Letter
Electric FundAuditor Report on Internal Controls
Environmental Utilities Funds Audit Report andAuditor Report on Internal Controls Environmental Utilities Funds Auditor Communication Letter OPEB Trust Audit Report
OPEB Trust Auditor Communication Letter
OPEB Trust Auditor Report on Internal Controls
RNGFA Audit Report
RNGFA Auditor Communication Letter
RNGFA Auditor Report on Internal Controls
CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
JUNE 30, 2022 AND 2021 FINANCIAL STATEMENTS
CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
TABLE OF CONTENTS
Page
Independent Auditors’ Report ................................................................................................................ 1 Management’s Discussion and Analysis ............................................................................................... 5 Basic Financial Statements
Statements of Net Position ............................................................................................................ 12 Statements of Revenues, Expenses and Changes in Fund Net Position .................................. 13 Statements of Cash Flows ............................................................................................................ 14 Notes to Financial Statements ...................................................................................................... 17 Required Supplementary Information
Schedule of the Electric Fund’s Proportionate Share of the City’s Miscellaneous Plan Net Pension Liability ...................................................................................................................... 56 Schedule of Pension Contributions ............................................................................................ 58 Schedule of the Electric Fund’s Proportionate Share of the City’s Net OPEB Liability .............. 60 Schedule of OPEB Contributions ............................................................................................... 61
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1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
Electric Department
City of Roseville, California
Report on the Financial Statements
Opinions
We have audited the accompanying financial statements of the Electric Fund (the “Fund”), an enterprise fund of the City of Roseville, California (the “City”) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Fund’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, and the general fund of the Fund, as of June 30, 2022 and 2021, and the respective changes in financial position, and the budgetary comparison statement for the general fund for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Fund 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 opinions.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the Electric Fund, an enterprise fund of the City, and do not purport to, and do not present fairly the financial position of the City, as of June 30, 2022, the change in its financial position, or, 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.
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 Fund’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
To the Honorable Mayor and Members of the City Council
Electric Department
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 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 Fund’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 Fund’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 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 Honorable Mayor and Members of the City Council Electric Department
City of Roseville, California
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 13, 2023 on our consideration of the Fund’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 Fund’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 Fund’s internal control over financial reporting and compliance.
Sacramento, California
April 13, 2023
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11 CITY OF ROSEVILLE ELECTRIC FUND
STATEMENT OF NET POSITION
JUNE 30, 2022 AND 2021
Assets:
Current:
Cash and investments in City Treasury $ 170,175,119 170,763,511 $ Restricted cash and investments with City Treasury 18,800,000 - Restricted cash and investments with fiscal agent 16,332,511 16,180,219 Accounts receivable, net of allowance for doubtful accounts 22,749,000 28,122,783 Accrued interest 726,611 539,117
Prepaids 5,232,488 3,591,473
Inventories 12,899,751 13,179,596
Leases - 3,599,563
Total Current Assets 249,742,265 233,149,477
Noncurrent:
Capital assets not being depreciated 19,323,671 20,545,912 Capital assets being depreciated 821,207,731 788,801,077 Less: accumulated depreciation (349,746,826) (326,659,314) Total Capital Assets 490,784,576 482,687,675
Investment in NCPA reserves 5,158,628 6,037,128
Leases - 2,600,472
Total Noncurrent Assets 499,422,176 487,846,303
Total Assets 749,164,441 720,995,780
Deferred Outflows of Resources:
Deferred charges on refunding 7,054,828 6,573,546
Accumulated decrease in fair value of hedging derivatives 4,190,270 10,219,188 Deferred outflows related to OPEB 1,325,000 2,169,000
Deferred outflows related to pensions 10,774,865 9,563,510 Total Deferred Outflows of Resources 22,496,326 29,373,881 Liabilities:
Current:
Accounts payable and accrued payroll 10,842,540 9,342,771 Accrued liabilities 1,013,246 1,212,762
Due to other governments 18,035 -
Interest payable 1,548,745 1,399,298
Current portion of compensated absences 2,495,110 2,973,494 Customer deposits 3,455,794 21,704,916
Current portion of long-term debt 8,755,000 7,205,000
Total Current Liabilities 28,128,470 43,838,241
Noncurrent:
Accrued compensated absences 2,080,112 1,580,550
Derivative at fair value-liability 10,219,188 4,190,270 Net OPEB liability 11,681,000 10,427,000
Net pension liability 68,619,020 47,478,679
Certificates of participation and revenue bonds due in more than one year 141,642,711 149,590,464 Total Noncurrent Liabilities 205,319,210 242,189,784
Total Liabilities 249,157,451 270,318,254
Deferred Inflows of Resources:
Deferred inflows related to OPEB 5,540,000 7,015,000
Deferred inflows related to pensions 13,677,191 396,847 Leases - 6,079,462
Total Deferred Inflows of Resources 5,936,847 26,771,653 Net Position:
Net investment in capital assets 348,510,411 331,397,039 Restricted for the benefit of rate payers 13,609,695 11,415,382 Restricted for debt service 16,084,167 15,087,251
Unrestricted 120,718,619 113,023,659
Total Net Position $ 495,731,663 $ 474,114,560
2022 2021
See Notes to Financial Statements.
12 CITY OF ROSEVILLE ELECTRIC FUND
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022 AND 2021
Operating Revenues:
Residential sales $ 78,564,307 78,672,106 $
Commercial and industrial sales 84,358,190 87,940,952
Other sales 35,984 43,178
Wholesale sales 2,857,849 1,482,901
Other operating revenues 2,210,308 4,447,845
Total Operating Revenues 168,026,638 172,586,982
Operating Expenses:
Production and purchased power 69,819,485 72,795,102
Transmission 7,736,647 9,040,454
Distribution 16,756,141 17,957,948
Customer accounts, service and informational 4,277,872 4,002,193 Public benefits and administrative and general 27,574,873 15,233,081 Depreciation 22,902,800 24,099,767
Total Operating Expenses 149,067,818 143,128,545
Operating Income 18,958,820 29,458,437
Nonoperating Revenues (Expenses):
Subvention and grants - 514,419
Payment in lieu of taxes (franchise transfer) (6, (6,439,009) 156,436) Increase in value of certain NCPA projects and reserves 878,500 (17,292) Investment income 205,908 (11,271,822)
Interest expense and fiscal charges (5, (5,287,744) 993,893) Amortization of loss on refunding 257,613 261,471
Loss on disposal of capital assets ( (402,349) 158,677) Other non-operating revenue - 2,992,824
Total Nonoperating
Revenues (Expenses) (11,862,777) (18,753,710)
Income Before Transfers 7,096,043 10,704,727
and Capital Contributions
Capital contributions - connection/impact fees 2,067,795 2,428,029 Contributions in aid of construction 2,178,834 11,313,621 Capital contributions from developers 6,718,149 15,294,134 Transfers out to other City funds (412,636) (391,971)
Changes in Net Position 21,617,103 35,379,622
Net position, Beginning 438,734,938 474,114,560
Net position, Ending $ 474,114,560 495,731,663 $
2022 2021
See Notes to Financial Statements.
13 CITY OF ROSEVILLE ELECTRIC FUND
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022 AND 2021
Cash Flows from Operating Activities:
Receipts from customers $ 174,336,788 $ 161,450,692
Payments to suppliers (87,377,170) (78,917,114)
Payments to employees (37,815,965) (38,045,193)
Receipts from counterparties 29,700,000 -
Receipts returned to counterparties (11,700,000) -
Other receipts 2,837,272 2,173,083
Net Cash Provided by Operating Activities 46,661,468 69,980,925 Cash Flows from Non-Capital
Financing Activities:
Payment in lieu of taxes (franchise trasnfer) (6,439,009) (6,156,436) Subvention and grants 464,664 -
Lease payments received 2,891,804 -
Transfers out (412,636) (391,971)
Net Cash Used by
Non-Capital Financing Activities (6, (3,495,177) 548,407) Cash Flows from Capital
and Related Financing Activities:
Capital contributions 2,178,835 11,313,621
Acquisition and construction of capital assets (25,900,924) (29,735,815) Principal paid on capital debt (8,755,000) (8,120,000)
Interest paid on capital debt (5,437,191) (6,163,984)
Change in restricted assets - 954,840
Issuance costs - (366,743)
Refunding principal proceeds - 34,770,000
Refunding principal payoff - (33,609,951)
Additional refunding proceeds deposited in escrow - (1,860,887) Proceeds from sale of capital assets 20,055 13,943
Connection/impact fees 2,428,029 2,067,795
Net Cash Used by
Capital and Related Financing Activities (35,466,196) (30,737,181) Cash Flows from Investing Activities:
Fair market adjustment (13,131,688) (2,332,558)
Interest and dividends 1,652,820 2,736,343
Net Cash Provided by
Investing Activities (11,478,868) 403,785
Net Increase (Decrease) in Cash
and Cash Equivalents 9,779,665 19,540,684
Cash and Cash Equivalents at Beginning of Year 186,355,338 176,575,673 Cash and Cash Equivalents at End of Year $ 186,355,338 205,896,022 $ Cash and Cash Equivalents Included In:
Cash and investments with city treasury
Unrestricted $ 170,763,511 $ 170,175,119
Restricted - collateral deposit 18,800,000 -
Cash and investment outside city treasury
Restricted 16,332,511 16,180,219
Cash and Cash Equivalents at End of Year $ 205,896,022 $ 186,355,338 2022 2021
See Notes to Financial Statements.
14 CITY OF ROSEVILLE ELECTRIC FUND
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022 AND 2021
2022 2021
Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ 18,958,820 29,458,437 $
Adjustments to Reconcile Operating Income
Net Cash Provided by Operating Activities:
Depreciation 22,902,800 24,099,767
(Increase) decrease in receivables 5,287,947 (5,190,757) (Increase) decrease in inventories (279,844) (249,319)
(Increase) decrease in prepaids 1,641,013 (310,064)
Increase (decrease) in accounts payable (1,318,287) 2,185,863 Increase (decrease) in deposits payable 18,384,712 836,932 Increase (decrease) in net pension liability (21,140,341) 5,327,173 Increase (decrease) in OPEB liability (1,254,000) (2,453,000) (Increase) decrease in deferred pension related items 14,491,699 1,572,030 (Increase) decrease in deferred OPEB related items 631,000 3,248,000 Increase (decrease) in compensated absences (21,178) (167,010) Total Adjustments 27,702,648 40,522,488
Net Cash Provided by
Operating Activities $ 46,661,468 69,980,925 $
Non-Cash Investing, Capital, and Financing Activities:
Net amortization of premium and deferred loss $ 742,753 $ 742,753 Contribution of capital assets from developers 15,294,134 6,718,149 See Notes to Financial Statements.
15 THIS PAGE INTENTIONALLY LEFT BLANK
16 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies
a. General
The Electric Fund (Fund) is an enterprise fund of the City of Roseville (City) that owns and operates the electric systems and provides these services to the businesses and residents of the City. The Electric Fund is under the policy control of the City Council. The accompanying financial statements only reflect the activity of the Electric Fund as it does not have any component units. The Electric Fund is an integral part of the City and its financial statements are included in the basic financial statements of the City. These financial statements do not purport to, and do not represent the financial position, changes in financial position, and where applicable, cash flows of the City.
b. Basis of Presentation
The Financial Statements of the Electric Fund are prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
The accounting records of the Electric Fund are also substantially in conformity with the Uniform System of Accounts prescribed by the Federal Energy Regulatory Commission (FERC). The Electric Fund operating revenues, such as charges for services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as subsidies and investment earnings, result from non-exchange transactions or ancillary activities.
c. Basis of Accounting
The Electric Fund is accounted for as an enterprise fund (proprietary fund type). A fund is an accounting entity with a self-balancing set of accounts established to record the financial position and results of operations of a specific governmental activity. The activities of enterprise funds closely resemble those of the private sector in which the purpose is to conserve and add to economic resources. Enterprise funds account for operations that provide services on a continuous basis and are substantially financed by revenues derived from user charges.
The financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.
The Electric Fund may fund programs with a combination of cost-reimbursement grants, categorical block grants, and general revenues. Thus, both restricted and unrestricted net position may be available to finance program expenses. The City’s policy is to first apply restricted grant resources to such programs, followed by general revenues if necessary.
d. Cash and Investments
Cash and investments with original maturities of three months or less are treated as cash and cash equivalents for purpose of preparing the statements of cash flows. Also, the Electric Fund’s portion of the City’s overall cash and investment pool is treated as cash and equivalents since these amounts are in substance demand deposits. Further information related to the City’s cash and investment pool can be found in the City’s Annual Comprehensive Financial Report.
17 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies (Continued) e. Joint Powers Authorities
The Electric Fund records its equity in the general operating reserve of the Northern California Power Agency (NCPA), and its net equity in those projects in which it participates, as discussed in Note 7. The Electric Fund’s share of individual project obligations has been netted against its share of the related project assets, as reported by NCPA, because the Electric Fund does not actively manage these projects and does not expect to become directly liable for any of the obligations of these projects. Amounts paid to the Transmission Agency of Northern California (TANC) are expensed currently because the Electric Fund’s estimated equity, if any, in TANC is not material. Amounts paid to the California Joint Powers Risk Management and the Local Agency Workers Compensation Excess Joint Powers Authority are charged currently to insurance expense, as discussed in Note 8. f. Prepaids
Certain payments to vendors reflect costs applicable to future fiscal years and are recorded as prepaid items in the financial statements.
g. Inventories
Certain payments to vendors reflect costs applicable to future fiscal years and are recorded as prepaid items in the financial statements.
h. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until then. The deferred charge on refunding reported in the statement of net position results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The accumulated decrease in the fair value of hedging derivatives is equal to the fair value of the associated derivative instrument liability so long as the instrument is deemed effective. The deferred outflows related to pensions are described in Note 5. The deferred outflows related to other postemployment benefits (OPEB) are described in Note 6.
In addition to liabilities, the statement of net position reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The deferred inflows related to pensions are described in Note 5. The deferred inflows related to OPEB are described in Note 6. i. Deposits from Customers
Deposits from Customers may be required by the Electric Fund from commercial and residential customers when they establish their account as specified in section 14.04.030 of the City of Roseville Municipal Code.
Significant customer deposits may be held in the form of certificates of deposit in the Electric Fund’s name with the interest paid to the customer.
18 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies (Continued) j. Compensated Absences
Compensated Absences including accumulated unpaid vacation, sick pay and other employee benefits are accounted for as expenses in the year earned.
Changes in compensated absences payable consist of the following:
2022 2021
Beginning Balance $ 4,575,222 $ 4,742,232
Additions 2,198,428 1,268,396
Payments (2,219,606) (1,435,406)
Ending Balance $ 4,554,044 $ 4,575,222
Current Portion $ 2,973,494 $ 2,495,110
k. Revenue Recognition
Revenues are recognized based on cycle billings rendered to customers. All residential and commercial utility customers are billed once per month. There are twenty-three billing cycles per month which include all types of customers, based on their location within the City. Revenues for services provided but not billed at the end of a fiscal year are accrued.
Contributions of cash or assets to proprietary funds from state and federal agencies, developers and others are recorded as revenue when earned.
l. Classification of Revenues
Operating revenues consist mainly of electric sales. Operating revenues are used to finance the cost of operations, including the cost of delivering and providing services, maintenance and recurring capital replacement. All other revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
m. Operating Expense
Operating expenses include expenses reflected by the City as related to rent payments, meter reading, billing, customer service, and other indirect cost transfers. n. Allocation and Capitalization of Operating Overhead Expenses and General and Administrative Costs
The allocation of operating overhead expenses and general and administrative costs to capital projects, as well as FERC distribution and maintenance operating expenses, was based on a comprehensive analysis and study prepared by the City’s staff. This analysis and allocation process is conducted annually in conformance with the generally accepted electric utility accounting practices within the Uniform System of Accounts (USOA) prescribed by FERC and utility accounting guides published by the American Public Power Association (APPA) regarding job costing and utility accounting. 19 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies (Continued) The process of allocating and capitalizing operating overhead expenses and general and administrative costs was implemented to allow the Electric Fund Financial Statements to reflect a chart of accounts consistent with industry standards, provide more accurate operation and maintenance costs, and track the total actual costs of electric capital assets.
o. 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.
p. Fair Value Measurements
The Electric Fund categorizes the fair value measurements of its investments based on the hierarchy established by GAAP. 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. q. Pensions
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City’s California Public Employees Retirement System (CalPERS) plan and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. r. Post-Employment Benefits Other Than Pensions (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s OPEB Plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value, except for money market investments and participating interest-earning investment contracts that have a maturity at the time of purchase of one year or less, which are reported at cost.
s. Capital Asset Policies
All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated acquisition value on the date contributed.
Capital assets with limited useful lives are depreciated over their estimated useful lives. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets.
The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets.
20 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies (Continued) Depreciation is provided using the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The Electric Fund has assigned the useful lives and capitalization thresholds listed below to capital assets:
Useful Lives
Capitalization
Thresholds
Buildings 40 years 20,000 $
Improvements 20-75 years no threshold
Equipment 6-20 years $ 5,000
Plants and Substations 40 years $ 5,000
Distribution System 15-60 years no threshold
Electric Generation 15-30 years $ 5,000
Traffic Signals 20 years no threshold
Landscaping 12 years $ 20,000
Major outlays for capital assets and improvements are capitalized as projects are constructed. t. New Accounting Pronouncements
New Pronouncements
Effective in Future Fiscal Years
GASB Statement No. 91 – In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The objectives of this statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with(1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this statement are effective for reporting periods beginning after December 15, 2021. The City has not determined the effect on the Electric Fund’s financial statements.
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 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 City has not determined the effect on the Electric Fund’s financial statements.
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 interbank offered rate (IBOR). The Statement is effective for reporting periods beginning after June 15, 2021. The City has not determined the effect on the Electric Fund’s financial statements.
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 City has not determined the effect on the Electric Fund’s financial statements. 21 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 1: Summary of Significant Accounting Policies (Continued) 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 City has not determined the effect on the Electric Fund’s financial statements.
GASB Statement No. 100 – In June 2022, the GASB issued Statement No. 96, Accounting Changes and Error Corrections The objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The Statement is effective for reporting periods beginning after June 15, 2023. The City has not determined the effect on the Electric Fund’s financial statements.
GASB Statement No. 101 – In June 2022, the GASB issued Statement No. 96, Compensated Absences.
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The Statement is effective for reporting periods beginning after June 15, 2023. The City has not determined the effect on the Electric Fund’s financial statements. u. Net Position
Net position is the excess of all the Electric Fund’s assets and deferred outflows of resources over all its liabilities and deferred inflows of resources. Net position is classified into the captions below:
Net Investment in Capital Assets describes the portion of net position which is represented by the current net book value of the Electric Fund’s capital assets less accumulated depreciation and less the outstanding balance of any debt issued to finance these assets.
Restricted describes the portion of net position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws enabling legislation, or other restrictions which the Electric Fund cannot unilaterally alter.
Unrestricted describes the portion of net position which is not restricted to use.
It is the City’s policy to apply restricted resources first when an expense is incurred for purposes for which both restricted and unrestricted net position is available. 22 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 2: Capital Assets
Capital asset activity for the year ended June 30, 2022 is as follows:
Balance at
June 30, 2021 Additions Retirements Transfers
Balance at
June 30, 2022
Capital assets, not being depreciated
Land $ 5,173,011 $ - $ - $ 5,173,011 - $
Construction in progress 15,372,901 23,707,633 (24, - 929,874) 14,150,660 Total capital assets not being depreciated 20,545,912 23,707,633 (24, - 929,874) 19,323,671 Capital assets, being depreciated
Buildings 23,488,382 - 5, - 190,751 28,679,133
Improvements 1,639,317 - - 149,516 1,788,833
Vehicles and equipment 20,953,523 224,175 (102,625) 2,493,122 23,568,195 Landscaping 550,000 - - 49,975 599,975
Traffic signals 73,760,652 ( - 409,643) 1,502,311 74,853,320 Plant and substations 93,742,947 - (65,977) 93,676,970 - Distribution 361,819,834 8,685,225 (731,211) 11,282,216 381,056,064 Generation 212,846,422 2,040 (125,204) 4,261,983 216,985,241 Total capital assets being depreciated 788,801,077 8,911,440 (1,434,660) 24,929,874 821,207,731 Less accumulated depreciation for
Buildings (6,892,290) (611,380) - (7,503, - 670)
Improvements (1,162,712) (74,982) - (1,237, - 694)
Vehicles and equipment (13,200,625) (2,401,851) 102,625 (15,499, - 851) Landscaping (550,000) (3,470) - - (553,470)
Traffic signals (47,562,955) (2,488,596) 391,615 (49,659, - 936) Plant and substations (34,455,587) (2,308,781) 50,293 (36,714, - 075) Distribution (119,964,503) (8,080,397) 431,473 ( - 127,613,427) Generation (102,870,642) (8,130,310) 36,249 ( - 110,964,703) Total accumulated depreciation (326,659,314) (24,099,767) 1,012,255 ( - 349,746,826) Net capital assets being depreciated 462,141,763 (15,188,327) (422,405) 24,929,874 471,460,905 Capital assets, net $ 482,687,675 $ 8,519,306 $ (422,405) $ - $ 490,784,576 23 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 2: Capital Assets (Continued)
Capital asset activity for the year ended June 30, 2021 is as follows:
Balance at
June 30, 2020 Additions Retirements Transfers
Balance at
June 30, 2021
Capital assets, not being depreciated
Land 5,173,011 $ - $ - $ - $ 5,173,011 $
Construction in progress 20,064,976 28, - 076,453 (32, 15,372,901 768,528) Total capital assets not being depreciated 25,237,987 28, - 076,453 (32, 20,545,912 768,528) Capital assets, being depreciated
Buildings 23,488,382 - - - 23,488,382
Improvements 1,639,317 - - - 1,639,317
Vehicles and equipment 20,234,454 (56,140) 191,509 20,953,523 583,700 Landscaping 550,000 - - - 550,000
Traffic signals 72,081,061 34,721 ( 2, 387,647) 73,760,652 032,517 Plant and substations 81,483,460 - ( 12, 195,088) 93,742,947 454,575 Distribution 336,349,818 16,727,266 ( 9, 439,285) 182,035 361,819,834 Generation 204,380,729 - (50,008) 8, 515,701 212,846,422 Total capital assets being depreciated 740,207,221 16,953,496 (1, 32, 128,168) 768,528 788,801,077 Less accumulated depreciation for
Buildings (6,305,079) ( - 587,211) - (6,892,290)
Improvements (1,089,600) (73,112) - (1,162,712) -
Vehicles and equipment (10,966,669) (2,289,146) 55,190 (13,200,625) - Landscaping (550,000) - - (550,000) -
Traffic signals (45,423,710) (2,521,040) 381,795 (47,562,955) - Plant and substations (32,589,559) (2,061,116) 195,088 (34,455,587) - Distribution (112,855,770) (7,412,999) 304,266 ( - 119,964,503) Generation (94,931,675) (7,958,176) 19,209 ( - 102,870,642) Total accumulated depreciation (304,712,062) (22,902,800) 955,548 ( - 326,659,314) Net capital assets being depreciated 435,495,159 (5,949,304) (172,620) 32,768,528 462,141,763 Capital assets, net $ 460,733,146 $ 22,127,149 $ (172,620) $ - $ 482,687,675 Depreciation and amortization on capital assets and intangibles included in the statement of revenues, expenses and changes in net position for the years ended June 30, 2022 and 2021 was $24,099,767 and $22,902,800 respectively.
During the fiscal year, the City updated its system to standardize the number of years of depreciation by asset class and updated accumulated depreciation to reflect the standardized years of certain assets.
Note 3: Cash and Investments
The City pools cash from all sources and all funds, except certain specific investments within funds and cash with fiscal agents, so that it can be invested at the maximum yield, consistent with safety and liquidity, while individual funds can make expenditures at any time.
The City and its fiscal agents invest in individual investments and in investment pools. Individual investments are evidenced by specific securities instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. Individual investments are generally made by the City’s fiscal agents as required under its debt issues. In order to maximize security, the City employs the Trust Department of a bank as the custodian of all City managed investments, regardless of their form.
24 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 3: Cash and Investments (Continued)
In order to mitigate its credit exposure to energy market risk and protect its financial position, the City requested its trading counterparties to post collateral. The collateral was held by the City in a specific account.
If its trading counterparties defaulted on their contract obligations, the City could seize the collateral.
Otherwise, the City would ultimately be obligated to return the entire amount back to those companies.
The City’s investments of the Electric Fund are carried at fair value, as required by generally accepted accounting principles. The City adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year. The City’s investment pool is not registered with the Security and Exchange Commission and is not rated. a. Classification
Cash and investments of the Electric Fund are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of City debt instruments or other agreements. 2022 2021
Cash and investments in City Treasury $ 170,763,511 $ 170,175,119 Restricted cash and investments with City Treasury 18,800,000 - Restricted cash and investments with fiscal agent 16,332,511 16,180,219 Total cash and investments $ 205,896,022 $ 186,355,338
Cash and investments with original maturities of three months or less are treated as cash and equivalents for purpose of preparing the statement of cash flows. Also, the Electric Fund’s portion of the City’s overall cash and investment pool is treated as cash and equivalents since these amounts are in substance demand deposits.
Cash and investments as of June 30, consist of the following:
2022 2021
Cash on hand $ 3,450 $ 600
City of Roseville pooled cash and investments 189,560,061 170,174,519 Investments 16,332,511 16,180,219
Total cash and investments $ 205,896,022 $ 186,355,338
25 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 3: Cash and Investments (Continued)
b. Investments Authorized by the California Government Code and the City’s Investment Policy The City’s Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code or the City’s Investment Policy where it is more restrictive:
Maximum
Maturity
Minimum
Credit Quality
Maximum
Percentage
Allowed
Maximum
Investment in
One Issuer
U.S. Treasury Obligations (a) 5 Years None None None
U.S. Agency Securities (a) 5 Years None None None
Forward Delivery Agreements N/A A None None
Local Agency Bonds 5 Years None None None
Repurchase Agreements 1 Years None None None
Bankers' Acceptances 180 Days None 40% 30%
Commercial Paper 270 Days A-1 25% 10% (b)
Medium-Term Notes (Corporate Notes) 5 Years A 30% None
Collateralized Time Deposits 5 Years None 30% None
Negotiable Certificates of Deposit 5 Years A 30% None
Local Agency Investment Fund N/A None None LAIF Limit
Insured Saving Accounts N/A None None None
Money Market Mutual Funds N/A None 20% 10%
Shares in a California Common Law Trust N/A None None None Interest Rate Swaps (c) N/A None None None
Supranationals 5 Years AA 30% None
Mortgage Pass-Through Securities 5 Years AA 20% None
Authorized Investment Type
(a) In specified fund accounts where liquidity is not the primary investment objective, the maximum maturity can be up to ten years with granted express authority by the City Council. Such investments cannot be made less than three months following the approval of extended investment terms. All longer-term investments must be federal Treasury or Agency securities.
(b) Eligible Commercial Paper may not represent more than 10 percent of the outstanding paper of an issuing corporation.
(c) Interest rate swaps may only be used in conjunction with enterprise fund debt or investments. c. Investments Authorized by Debt Agreements
The City must maintain required amounts of cash and investments with trustees or fiscal agents under the terms of certain debt issues. These funds are unexpended bond proceeds or are pledged reserves to be used if the City fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with City resolutions, bond indentures, or State statutes. 26 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 3: Cash and Investments (Continued)
The table below identifies the investment types that are authorized for investments held by fiscal agents.
The table also identifies certain provisions of these debt agreements:
Maximum
Maturity
Minimum
Credit Quality
U.S. Treasury Obligations (a) N/A None
U.S. Agency Securities (a) N/A None
Certificates of Deposit N/A - 30 days None to A-1
Bankers' Acceptances N/A - 270 days None to A-1
Money Market Mutual Funds N/A None to Aam-G
Pre-refunded Municipal Obligations N/A AAA
Repurchase Agreements N/A - 30 days None to A
Investments Agreements N/A A+ to AA
California Asset Management Program (CAMP) N/A None
Local Agency Investment Fund (LAIF) N/A None
Guaranteed Investment Contract N/A None
Authorized Investment Type
d. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City also manages its interest rate risk by holding most investments to maturity.
Information about the sensitivity of the fair values of the investments to market interest rate fluctuations is provided by the following table that shows the distribution of the investments by maturity or earliest call date, as of June 30, 2022:
12 Months
or Less
More than
60 Months Total
City of Roseville Investment Pool 189,560,061 $ - $ $ 189,560,061 Money Market Mutual Funds 14,181,774 - 14, 181,774
Guaranteed Investment Contract (GIC) - 2, 2,150,737 150,737 Total investments 203,741,835 $ 2,150,737 $ $ 205,892,572 June 30, 2022
Remaining Maturity (in Months)
Information about the sensitivity of the fair values of the investments to market interest rate fluctuations is provided by the following table that shows the distribution of the investments by maturity or earliest call date, as of June 30, 2021:
12 Months
or Less
More than
60 Months Total
City of Roseville Investment Pool 170,174,519 $ - $ $ 170,174,519 Money Market Mutual Funds 14,029,483 - 14, 029,483
Guaranteed Investment Contract (GIC) - 2, 2,150,736 150,736 Total investments 184,204,002 $ 2,150,736 $ $ 186,354,738 June 30, 2021
Remaining Maturity (in Months)
27 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 3: Cash and Investments (Continued)
e. Credit Risk
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment.
This is measured by the assignment of a rating by a nationally recognized statistical rating organization.
Presented below is the actual rating as of June 30, 2022 and 2021 for each investment type as provided by Standard and Poor’s investment rating system:
Total
Not Rated
City of Roseville Investment Pool 189,560,061 $
Money Market Mutual Funds 14,181,774
Guaranteed Investment Contract (GIC) 2,150,737
Subtotal 205,892,572
Total Investments 205,892,572 $
June 30, 2022
Total
Not Rated
City of Roseville Investment Pool 170,174,519 $
Money Market Mutual Funds 14,029,483
Guaranteed Investment Contract (GIC) 2,150,736
Subtotal 186,354,738
Total Investments 186,354,738 $
June 30, 2021
f. Fair Value Measurements
The Electric Fund categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is used on the valuation inputs used to measure the fair value of the asset. Level 1 inputs are quotes prices in active markets for identical assets; Level 2 inputs are significant other observable input; Level 3 inputs are significant unobservable inputs.
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 City’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability. 28 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 3: Cash and Investments (Continued)
The Electric Fund has the following recurring fair value measurements as of June 30, 2022 and 2021:
Investment at Fair Value
Balance at
June 30, 2022
Significant
Other
Observable
Inputs (Level 2)
Money Market Mutual Funds $ 14,181,774 $ 14,181,774
Investments not subject to the Fair Value Heirarchy
City of Roseville Investment Pool 189,560,061
Investments Measured at Amortized Cost
Guaranteed Investment Contract (GIC) 2,150,737
Total Investments $ 205,892,572
Investment at Fair Value
Balance at
June 30, 2021
Significant
Other
Observable
Inputs (Level 2)
Money Market Mutual Funds 14,029,483 $ 12, $ 833,586
Investments not subject to the Fair Value Heirarchy
City of Roseville Investment Pool 170,174,519
Investments Measured at Amortized Cost
Guaranteed Investment Contract (GIC) 2,150,736
Total Investments 186,354,738 $
Note 4: Leases
For the year ended June 30, 2022, the financial statements include the adoption of GASB Statement No. 87, Leases. The primary objective of this statement is to enhance the relevance and consistency of information about governments' leasing activities. This statement establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. Under the guidance provided in GASB Statement No. 87, Leases, all leases are valued at July 1, 2021 and will not be shown comparatively. For additional information, refer to the disclosures below. 29 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 4: Leases (Continued)
Lessor Leases
Lease Receivable
Balance as of Balance as of
July 1, 2021 Additions Reductions June 30, 2022
Lease Receivable
Buildings $ 1,066,991 $ - $ 106,956 $ 960,035
Land 7,981,596 - 2,741,596 5,240,000
Total Lease Receivable $ 1,066,991 $ 7,981,596 $ 2,848,552 $ 6,200,035 Deferred Inflows of Resources
Balance as of Balance as of
July 1, 2021 Additions Reductions June 30, 2022
Deferred Inflow of Resources:
Buildings $ 1,066,991 $ - $ 118,555 $ 948,436
Land 7, - 981,596 2,850,570 5,131,026
Total Deferred Inflows of Resources $ 1,066,991 $ 7,981,596 $ 2,969,125 $ 6,079,462 Note 5: Long-Term Debt
a. Composition and Changes
The Electric Fund generally incurs long-term debt to finance projects or purchase assets which will have useful lives equal to or greater than the related debt. The Electric Fund’s debt issues and transactions are summarized below and discussed in detail thereafter.
30 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
Long-term debt activity for the year ended June 30, 2022, is as follow:
Original Issue
Amount
Balance at
June 30, 2021 Defeased Additions Retirements
Balance at
June 30, 2022 Current Portion
Direct Placement Debt
Certificates of Participation:
$ 54, 90,000,000 $ - 000,000 $ - $ - $ 54, $ 2, 000,000 $ 925,000 Direct placement debt total 90,000,000 54, - 000,000 - - 54, 2, 000,000 925,000 Certificates of Participation:
5,000 39,940,000 - - - 5,000 -
- (728,254) - - - - -
Total certificates of participation 39,211,746 5,000 - - - 5,000 - Revenue Bonds:
48,780,000 6,290,000 - (5, - 415,000) 875,000 875,000
5,899,513 1,002,653 - (501, - 327) 501,326 -
16,485,000 - - - - - -
2,129,224 - - - - - -
56,210,000 56,210,000 - (175, - 000) 56,035,000 2,765,000 5,069,937 3,862,811 - (241, - 426) 3,621,385 -
6,265,000 2,525,000 - (2, - 525,000) - -
34,770,000 34,450,000 - (640, - 000) 33,810,000 640,000 Total revenue bonds 175,608,674 104,340,464 - (9, - 497,753) 94,842,711 4,280,000 Total certificates of participation & revenue debt 214,820,420 104,345,464 - (9, - 497,753) 94,847,711 4,280,000 Total $ 304,820,420 $ 158,345,464 $ - $ (9, - $ 497,753) $ 148,847,711 $ 7,205,000 due 2/1/34
Less: deferred bond discount
2012 Electric System Revenue variable rate,
due 2/1/35
2020 Electric System Reveue Refunding
0.39-2.08%, due 2/1/34
2014 Electric System Reveue Refunding
5.00%, due 2/1/34
Add: bond premium
2017A Electric System Reveue Refunding
3.00-5.00%, due 2/1/37
Add: bond premium
2017B Taxable Electric System Reveue Refunding
1.03-2.41%, due 2/1/22
2013 Electric System Reveue Refunding
2.00-5.00%, due 2/1/29
Add: bond premium
2004 Electric System Reveue, 3.00-5.25%,
31 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
Long-term debt activity for the year ended June 30, 2021, is as follow:
Original Issue
Amount
Balance at
June 30, 2020 Defeased Additions Retirements
Balance at
June 30, 2021 Current Portion
Direct Placement Debt
Certificates of Participation:
$ 90,000,000 $ 54,000,000 $ - $ - $ 54, - $ 000,000 $ - Direct placement debt total 90,000,000 54,000,000 - - 54, - 000,000 - Certificates of Participation:
39,940,000 5,000 - - - 5,000 -
(728,254) - - - - - -
Total certificates of participation 39,211,746 5,000 - - - 5,000 - Revenue Bonds:
48,780,000 25,275,000 (13,820,000) (5,165, - 000) 6,290,000 5,415,000 5,899,513 3,318,474 (1,814,494) (501, - 327) 1,002,653 - 16,485,000 16,485,000 (16,485,000) - - - -
2,129,224 1,490,457 (1,490,457) - - - -
56,210,000 56,210,000 - - 56, - 210,000 175,000
5,069,937 4,104,237 - (241, - 426) 3,862,811 -
6,265,000 5,160,000 - (2,635, - 000) 2,525,000 2,525,000 34,770,000 - 34, - 770,000 (320,000) 34,450,000 640,000 Total revenue bonds 175,608,674 112,043,168 (33,609,951) 34,770,000 (8,862,753) 104,340,464 8,755,000 Total certificates of participation & revenue debt 214,820,420 112,048,168 (33,609,951) 34,770,000 (8,862,753) 104,345,464 8,755,000 Total $ 304,820,420 $ 166,048,168 $ (33,609,951) $ 34,770,000 $ (8,862,753) $ 158,345,464 $ 8,755,000 2012 Electric System Revenue variable rate,
due 2/1/35
2020 Electric System Reveue Refunding
0.39-2.08%, due 2/1/34
2014 Electric System Reveue Refunding
5.00%, due 2/1/34
Add: bond premium
2017A Electric System Reveue Refunding
3.00-5.00%, due 2/1/37
Add: bond premium
2017B Taxable Electric System Reveue Refunding
1.03-2.41%, due 2/1/22
2013 Electric System Reveue Refunding
2.00-5.00%, due 2/1/29
Add: bond premium
2004 Electric System Reveue, 3.00-5.25%,
due 2/1/34
Less: deferred bond discount
b. Direct Placement
2012 Electric System Revenue Refunding Certificates of Participation On November 7, 2012 the City entered into a direct placement agreement with U.S. Bank for the purchase of the 2012 bonds. The COP’s were issued to refund and retire the outstanding balance of the 2008A Electric System Revenue COPs. As of June 30, 2022, the City’s outstanding debt from direct borrowing of $54,000,000 are subject to special redemption prior to their respective stated date of maturity by the City upon written notice. There is no provision for early redemption by U.S. Bank (Purchaser).
The COPs are secured by a pledge of the net revenue of the Electric Department. The revenue may not be used for any other purpose while any of the bonds remain outstanding.
The continuing covenant agreement for the bonds includes a provision that in an event of default, the repayment of the outstanding principal plus any accrued interest becomes immediately due. The City is responsible for cost increases caused by the adoption of a law or rule applicable to the bonds, changes in the taxes or tax basis of the Purchaser or Credit Protection Provider. 32 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
The terms of this agreement were renewed on April 20, 2016, and will expire on November 1, 2019. The City originally entered into a 27-year interest rate swap agreement for the entire amount of the 2008A COPs, and the interest rate swap agreement remains outstanding after the refunding, but notional amount of the swap is based on the notional amount of the 2008A COPs. The combination of the variable rate COPs and a floating rate swap creates synthetic fixed-rate debt for the City. The synthetic fixed rate for the COPs was
3.919 percent for the year ended June 30, 2022. The COPs are subject to mandatory prepayment annually beginning February 1, 2023 through 2035. The balance outstanding as of June 30, 2022 is $54,000,000.
On November 1, 2019, the 2012 Electric COPs were paid down by $36,000,000 leaving a balance of $54,000,000. In addition, the Bank of America Merrill Lynch swap was terminated as of this date. As a result, the City paid $7,176,500 to terminate the interest rate swap agreement. The US Bank direct placement was renewed with new interest rate terms of 80% of one-month LIBOR plus 60 basis points with direct placement expiring May 1, 2023.
c. Certificates of Participation
2004 Electric System Revenue Certificates of Participation On July 1, 2004, the City issued $39,940,000 of Certificates of Participation (COPs) to finance capital improvements to the City’s Electric System. The COPs are repayable from net revenue of the Electric Utility System. The COPs bear interest at 3.00 percent to 5.25 percent and are due semi-annually on February 1 and August 1 of each year beginning February 1, 2005. Principal payments are due annually on February 1 through February 2034. The COPs were partially refunded by the 2013 Electric System Revenue Refunding Bonds as discussed in Note 4D below. In August 2014, the 2004 Electric System Revenue COP was partially refunded by the 2014 Electric System Revenue Refunding Bonds as discussed in Note 4g below, leaving partially a par amount of $5,000.
d. Revenue Bonds
2013 Electric System Revenue Refunding Bonds
On November 14, 2013, the Roseville Finance Authority issued the Electric System Revenue Refunding Bonds, Series 2013, in the principal amount of $48,780,000 to refund a portion of each of the 2004 Electric System Revenue and 2005 Electric System Revenue, Series A, COPs. The Bonds bear interest at
2.00 percent to 5.00 percent, and are due semi-annually on February 1 and August 1 of each year. The Bonds are repayable by a pledge of net revenue from the Electric System. Principal payments are due annually on February 1 through 2029. In September 2020, the City issued the 2020 Taxable Electric System Revenue Refunding Bonds, which refunded a portion of the 2013 bonds, which are further described below.
The balance outstanding as of June 30, 2022 is $875,000. 2017A Electric System Revenue Refunding Bonds
On February 8, 2017, the City issued Revenue Bonds in the original principal amount of $56,210,000. The Bonds were issued to refund a portion of the 2009 Electric System Revenue Refunding Certificates of Participation and the 2010 Electric System Revenue Refunding Bonds. The Revenue Bonds bear interest at 3.00 percent to 5.00 percent and are due semi-annually on February 1 and August 1 of each year.
Principal payments are due annually on February 1 starting in 2022 and running through 2037. The balance outstanding as of June 30, 2022 is $56,035,000.
33 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
2017B Taxable Electric System Revenue Refunding Bonds
On February 8, 2017, the City issued Taxable Revenue Bonds in the original principal amount of $6,265,000.
The Bonds were issued to refund a portion of the 2009 Electric System Revenue Refunding Certificates of Participation and the 2010 Electric System Revenue Refunding Bonds. The Revenue Bonds bear interest at
1.03 percent to 2.41 percent and are due semi-annually on February 1 and August 1 of each year. Principal payments are due annually on February 1 through 2022. The balance outstanding was paid in full as of June 30, 2022.
2020 Electric System Revenue Refunding Bonds
On September 2020, the City issued Taxable Revenue Bonds in the original principal amount of $34,770,000.
The Bonds were issued to refund a portion of the 2013 and 2014 Electric System Revenue Refunding Bonds.
The Revenue Bonds bear interest at 0.389 percent to 2.081 percent and are due semi-annually on February 1 and August 1 of each year. Principal payments are due annually on February 1 through 2034. The balance outstanding as of June 30, 2022 is $33,810,000
e. Electric System Pledged Revenues
As of June 30, 2022, the total principal and interest remaining to be paid on the 2004 Electric System Revenue COPs, the 2013 Electric System Revenue Refunding Bonds, the 2017A Electric System Revenue Refunding bonds and the 2020 Electric System Revenue Refunding Bonds was $181,542,353. As disclosed in the official statements, all net revenues of the Electric System are expected to provide coverage over debt service of 110 percent over the lives of the Bonds. For fiscal year 2022, net revenues amounted to $55,418,071 which represents coverage of 395 percent over the $14,042,744 in debt service. f. Interest Rate Swap Agreements
The City entered into interest swap agreements in connection with the 2008 Electric Revenue Certificates of Participation (COPs), Series A.
This transaction allows the City to create synthetic fixed rates on the COPs, protecting it against increases in short-term interest rates. The terms, fair value and credit risk of the swap agreements are disclosed below.
Terms: The terms, including the counterparty credit ratings of the outstanding swaps, as of June 30, 2022, are included below. The swap agreements contain scheduled reductions to the outstanding notional amount that are expected to follow scheduled reductions in the associated bond issue.
Notional
Amount Effective Date Counterparty Credit Rating (A)
Fixed Rate
Paid
Variable Rate
Received
Termination
Date
2012 Electric System
Refunding COP $ 54,000,000 5/13/2008 A+ 3.321% 2/1/2035 $ 54,000,000
(A) Credit rating by Standard & Poor's Agency.
Related Bond Issue
Morgan Stanley
Capital
Services, Inc.
80% 1m LIBOR
plus 60 basis
point
Based on the swap agreements, the city owes interest calculated at a fixed rate to the counterparty of the swap. In return, the counterparty owes the City interest based on the variable rate that approximates the rate required by the associated COPs. Debt principal is not exchanged; it is only the basis on which the swap receipts and payments are calculated.
34 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
Fair value – Fair value of the swaps takes into consideration the prevailing interest rate environment, the specific terms and conditions of each transaction and any upfront payments that may have been received.
Hedging derivative instruments are classified as Level 2 and are valued using a discounted cash flow technique, which calculates the future net settlement payments, assuming that current forward rates implied by the yield curve correctly anticipate future spot interest rates (LIBOR or SIMFA). The payments are then discounted using the spot rates (LIBOR or SIMFA) implied by the current yield curve for hypothetical zero coupon bonds due on the date of each future net settlement on the swap.
As of June 30, 2022, the fair value of the swaps was not in favor of the Electric Fund as follows:
2022 2021
2012 Electric System Refunding COP
Morgan Stanley Capital Services, Inc. $ (4,190,270) $ (10,219,188) $ (4,190,270) $ (10,219,188)
Related Bond Issue
Fair Value
Credit risk – Since the fair values of the swaps are negative, the City is not currently exposed to credit risk.
The fair values may increase if interest rates increase in the future. Should interest rates increase to the point where the fair values become positive, the City would be exposed to credit risk on the outstanding swaps. The City will be exposed to interest rate risk only if a counterparty to a swap defaults or if the swap is terminated.
Basis risk – Basis risk is the risk that the interest rate paid by the City on the underlying variable rate bonds to the bondholders temporarily differs from the variable swap rates received from the applicable counterparty. The City bears basis risk on the swaps. The swaps have basis risk since the City receives a percentage of the LIBOR Index to offset the actual variable bond rates the City pays on the underlying COPs and Bonds. The City is exposed to basis risk should the floating rate that it receives on a swap be less than the actual variable rate the City pays on the bonds. Depending on the magnitude and duration of any basis risk shortfall, the expected cost of the basis risk may vary.
Termination risk – The City may terminate if the other party fails to perform under the terms of the contract.
The City will be exposed to variable rates if the counterparty to the swap contract defaults or if the swap contract is terminated. A termination of the swap contract may also result in the City’s making or receiving a termination payment based on market interest rates at the time of the termination. If at the time of termination, the swap has a negative fair value, the City would be liable to the counterparty for a payment equal to the swap’s fair value.
Rollover Risk – Rollover risk is the risk that the swap associated with a debt issue matures or may be terminated prior to the maturity of the associated debt. When the swap terminates or a termination option is exercised by the counterparty, the City will be re-exposed to the risks being hedged by the swap. The would be exposed to rollover risk if the swap terminates before the maturity date.
Swap payments and associated debt – Using rates as of June 30, 2021, debt service requirements of the Electric Fund’s outstanding variable-rate debt and net swap payments are as follows. As rates vary, variable-rate bond interest payments and net swap payments will vary. These payments below are included in the Debt Service Requirements at Note 4h:
35 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 5: Long-Term Debt (Continued)
Principal Interest
Interest Rate
Swaps, Net Total
2023 2,925,000 $ 930,580 $ 822,286 $ 4, $ 677,866
2024 3,420,000 875,373 773,504 5, 068,877
2025 3,555,000 814,084 719,346 5, 088,430
2026 3,690,000 750,414 663,086 5, 103,500
2027 3,840,000 684,254 604,626 5, 128,880
2028-2032 21,525,000 2,335,761 2,063,941 25, 924,702
2033-2037 15,045,000 426,601 376,956 15, 848,557
Total 54,000,000 $ 6,817,067 $ 6,023,745 $ 66, $ 840,812 For the Year Ending June 30,
g. Original Issue Discounts and Premiums, Deferred Amounts on Refunding For proprietary fund types, bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount. Any difference between proprietary refunded debt and the debt issued to refund it is amortized over the remaining life of either the refunded debt or the refunding debt, whichever is shorter. h. Debt Service Requirements
Annual debt service requirements are shown for all long-term debt:
Principal Interest Principal Interest
2023 $ 4,280,000 $ 2,939,934 $ 2,925,000 $ 930,580
2024 4,250,000 2,771,536 3,420,000 875,373
2025 4,320,000 2,586,017 3,555,000 814,084
2026 4,400,000 2,499,576 3,690,000 750,414
2027 4,450,000 2,403,441 3,840,000 684,254
2028-2032 23,105,000 10,299,545 21,525,000 2,335,761
2033-2037 45,920,000 6,500,237 15,045,000 426,601
Total $ 90,725,000 $ 30,000,286 $ 54,000,000 $ 6,817,067 For the Year Ending June 30,
Direct Placement
Note 6: Pension Plan
a. Plan Description
Substantially all Electric Fund employees are eligible to participate in the City’s Miscellaneous Plan, an agent multiple-employer defined benefit pension plan administered by the California Public Employees Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and may be amended by City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
36 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 6: Pension Plan (Continued)
b. Benefits Provided
CalPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plan’s provisions and benefits in effect at June 30, 2022 and 2021, are summarized as follows:
Hire date Prior to January 1, 2013 After to January 1, 2013 Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 52-67
Monthly benefits, as a % of annual salary 2.0-2.7% 1.0-2.5% Required employee contribution rates 8.000% 6.250%
Required employer contribution rates* 10.847% 12.500%
Miscellaneous
*There was an additional contribution amount related to the payment of the Unfunded Actuarial Liability (UAL). This amount is allocated by the City to the City's various funds. c. Contributions
Section 20814(c) of the California Public Employees’ Retirement law requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in rate. Funding contributions for the Plan is determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The Electric Fund is required to contribute the difference between the actuarially determined rate and the contribution rates of employees.
The Electric Fund’s proportionate share of the City’s contributions to the Miscellaneous Plan was $7,457,891 and $7,058,610 for the year ended June 30, 2022 and 2021, respectively. d. Pension Liability, Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2022 and 2021, the Electric Fund reported a net pension liability of $47,478,679 and $68,619,020 respectively for its proportionate share of the City’s Miscellaneous Plan’s net pension liability.
The net pension liability of the Plan was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020. The Electric Fund’s proportion of the City’s Miscellaneous Pension Plan’s net pension liability was based on the Electric Fund’s fiscal year 2021 contributions to the City’s miscellaneous pension plan relative to the total contributions of the City has a whole. The Electric Fund’s proportionate share of the City’s miscellaneous pension plan net pension liability, measured as of June 30, 2020 and June 30, 2021, for June 30, 2021 and 2022 was 24.58 percent and 25.60 percent respectively.
37 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 6: Pension Plan (Continued)
For the year ended June 30, 2022 and 2021, the Electric Fund recognized pension expense of $809,249 and $13,957,814 respectively. At June 30, 2022 and 2021, the Electric Fund reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Employer contributions subsequent to measurement date 7,457,891 $ - $ Differences between expected and actual experience 2,105,619 - Changes in assumptions - 34,790
Net differences between projected and actual earnings on pension plan investments - 13,642,401
Total 9,563,510 $ 13,677,191 $
2022
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Employer contributions subsequent to measurement date 7,058,610 $ - $ Differences between expected and actual experience 2,811,155 - Changes in assumptions - 396,847
Net differences between projected and actual earnings on pension plan investments 905,100 -
Total 10,774,865 $ 396,847 $
2021
The amount of $7,457,891 reported at June 30, 2022 in the enterprise fund as deferred outflows of resources related to pensions, resulting from the Electric Fund’s contributions to the City’s plan subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts reported as deferred outflows and inflows of resources related to pensions will be recognized as a reduction to pension expense as follows:
Net Deferred
Outflows/(Inflows)
of Resources
2023 (2,393,803) $
2024 (2,689,994)
2025 (3,175,244)
2026 (3,438,697)
Total (11,697,738) $
For the Year Ending June 30,
e. Actuarial Assumptions
The Electric Fund’s proportion of the City’s Miscellaneous Plan total pension liability in the June 30, 2020 and 2019, actuarial valuation was determined using the following actuarial assumptions. 38 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 6: Pension Plan (Continued)
Valuation Date June 30, 2020 June 30, 2019
Measurement Date June 30, 2021 June 30, 2020
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 7.15% 7.15%
Inflation 2.15% 2.75%
Payroll Growth 2.75% 3.00%
Projected Salary Increase 3.3-14.2% (1) 3.3-14.2% (1)
Invetment Rate of Return 7.00% (2) 7.15% (2)
Mortality
(1) Depending on age, service and type of employment
(2) Net of pension plan investment and administrative expenses, includes inflation Miscellaneous
Entry-Age Normal Cost Method
Derived using CalPERS membership data
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 valuation were based on the results of an actuarial experience study for the period of 1997 to 2015. Further details of the Experience Study can be found on the CalPERS website.
The long-term expected rate of return on pension plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense an inflation) are developed for each major asset class.
In determining the long-term expected rate of return on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
39 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 6: Pension Plan (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation.
These geometric rates of return are net of administrative expenses.
Assumed
Asset
Allocation
Real Return
Years 1-10(2)
Real Return
Years 11+(3)
Global Equity 50% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Assets 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
Total 100%
(2) - An expected inflation of 2.0% used for this period (3) - An expected inflation of 2.92% used for this period Asset Class(1)
2022
(1) - In the Basic Financial Statement, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investment; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
Assumed
Asset
Allocation
Real Return
Years 1-10(2)
Real Return
Years 11+(3)
Global Equity 50% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Assets 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
Total 100%
(2) - An expected inflation of 2.0% used for this period (3) - An expected inflation of 2.92% used for this period Asset Class(1)
2021
(1) - In the Basic Financial Statement, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investment; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
40 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 6: Pension Plan (Continued)
f. Discount Rate
The discount rate used to measure the total pension liability was 7.15 percent and 7.15 percent for the Plan as of the measurement date of June 30, 2022 and 2021, respectively. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the City’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate. Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability. g. Sensitivity of the Electric Fund’s proportionate share of the City’s Miscellaneous Plan Net Pension Liability to Changes in the Discount Rate
The following presents the net pension liability of the Electric Fund for the Plan, calculated using the discount rate for the Plan, as well as what the Electric Fund’s net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
2022 2021
1% Decrease 6.15% 6.15%
Net Pension Liability $ 73,354,982 $ 94,841,628
Current Discount Rate 7.15% 7.15%
Net Pension Liability $ 47,478,679 $ 68,619,020
1% Increase 8.15% 8.15%
Net Pension Liability $ 26,052,903 $ 46,951,276
h. Pension Plan Fiduciary Net Position
Detailed information the City’s collective net pension liability is available in the City’s separately issued Annual Comprehensive Financial Report. The City’s financial statements may be obtained by contacting the City of Roseville’s Finance Department. That report may be obtained on the internet at www.roseville.ca.us.
Note 7: Post-Employment Benefits
Plan Description - The City provides medical benefits to substantially all retirees under the City of Roseville Retiree Healthcare Plan, a sole employer defined benefit healthcare plan administered by the Trust Investment Review Committee. The City is responsible for establishing and amending the funding policy of the Plan. The plan financial statements can be obtained by contacting the City of Roseville Finance Department at 311 Vernon Street, Roseville, California 95678. For financial reporting purposes, the Electric Fund reports a proportionate share of the City’s net OPEB liability. Accordingly, the disclosures and required supplementary information (RSI) have been reported for the Electric Fund as a cost-sharing participant.
Benefits Provided – The Plan provides medical, dental, and vision insurance benefits to eligible retirees and their dependents. Benefits are provided through a third-party insurer, and the full cost of the benefits is covered by the Plan. Benefit provisions are established and may be amended by City labor agreements, which are approved by the City Council.
41 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 7: Post-Employment Benefits (Continued)
Contributions – Contribution requirements of the Electric Fund are established and may be amended by the City Council. The Council established rates based on an actuarially determined rate. For the year ended June 30, 2022 and 2021, the Electric Fund contributed $1,708,099 and $2,061,654 respectively.
OPEB Liability, OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB.
As of June 30, 2022 and 2021, the Electric Fund reported a net OPEB liability of $10,427,000 and $11,681,000 respectively for its proportionate share of the City’s net OPEB liability.
The net OPEB liability of the Plan was measured as of June 30, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2021. The Electric Fund’s proportion of the Plan’s net OPEB liability was based on the Electric Fund’s fiscal year 2022 contributions to the Plan relative to the total contributions of the City as a whole. The Electric Fund’s proportionate share of the Plan’s net OPEB liability, measured as of June 30, 2022 and 2021, was
12.45 percent 11.72 percent respectively.
For the year ended June 30, 2022 and 2021, the Electric Fund recognized OPEB expense of $1,085,099 and $2,856,654 respectively. At June 30, 2022 and 2021, the Electric Fund reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Changes in assumptions $ 1,076,880 $ 2,335,804
Differences between expected and actual experience - 4,679,196 Net difference between projected and actual earnings
on plan investments 1,092,120 -
Total 2,169,000 $ 7,015,000 $
2022
Deferred Outflows
of Resources
Deferred Inflows
of Resources
Changes in assumptions $ 1,325,000 $ 482,938
Differences between expected and actual experience - 3,001,155 Net difference between projected and actual earnings
on plan investments - 2,055,907
Total $ 5,540,000 1,325,000 $
2021
42 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 7: Post-Employment Benefits (Continued)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as an reduction to pension expense for the year ending June 30, 2022 are as follows:
Deferred Outflows (Inflows)
of Resources
2023 (1,120,379) $
2024 (1,008,827)
2025 (754,350)
2026 (220,059)
2027 (739,058)
Therafter (1,003,327)
Total (4,846,000) $
For the Year Ending June 30,
The Electric Fund’s proportion of the City’s total OPEB liability in the June 30, 2021 and 2019 actuarial valuations was determined using the following actuarial assumptions:
Valuation Date June 30, 2021 June 30, 2019
Measurement Date June 30, 2022 June 30, 2021
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 5.75% 6.00%
Inflation 2.50% 2.75%
Payroll Growth 2.75% 3.00%
Projected Salary Increase 2.75% 3.00%
Invetment Rate of Return 5.75% 6.00%
Healthcare cost trend rate
Mortality CalPERS 1997-2015 Experience Study 11 Experience Study.
Medicare: 6.5% for 2020, decreasing to an ultimate rate of 4.0% in 2076.
Non-medicare: 6.5% for 2023, decreasing to an ultimate rate of 3.75% in 2076.
Miscellaneous
Entry-Age Normal Cost Method; Level % of pay
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2021, valuation were based on the results of an actuarial experience study for the period of 1997 to 2011. Further details of the Experience Study can be found on the CalPERS website.
In measurement year ended June 30, 2022 and 2021, the discount rate was 5.75 percent and 6.00 percent respectively.
The table below reflects long-term expected real rate of return by asset class for the year ended June 30, 2022 The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.
Target
Expected
Real Return
Equities 60% 4.65%
Fixed Income 40% 0.78%
Total 100%
Assumed Long-Term Rate of Inflation is 2.50%
Asset Class
2022
43 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 7: Post-Employment Benefits (Continued)
The table below reflects long-term expected real rate of return by asset class for the year ended June 30, 2021. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.
Target
Expected Real
Return
Equities 60% 4.65%
Fixed Income 40% 0.78%
Total 100%
Assumed Long-Term Rate of Inflation is 2.75%
Asset Class
2021
Discount Rate
The discount rate used to measure the total pension liability was 6.00 percent. The projection of cash flows used to determine the discount rate assumed that contributions will be made at rates equal to the actuarially determined rate. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.
Sensitivity of the Electric Fund’s proportionate share of the Plan’s net OPEB Liability to changes in the discount rate
The following presents the Electric Fund’s proportionate share of the net OPEB liability, calculated using the discount rate for the Plan, as well as what the Electric Fund’s proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% decrease
4.75%
Current
5.75%
1% increase
6.75%
Electric Fund's net OPEB liability 14,195,270 $ 10,427,000 $ 7,369,706 $ 2022
1% decrease
5.00%
Current
6.00%
1% increase
7.00%
Electric Fund's net OPEB liability 15, $ 839,666 $ 11,681,000 $ 8,312,113 2021
44 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 7: Post-Employment Benefits (Continued)
Sensitivity of the Electric Fund’s proportionate share of the Plan’s net OPEB Liability to changes in the healthcare cost trend rate
The following presents the Electric Fund’s proportionate share of the net OPEB liability, as well as what the Electric Fund’s proportionate share of the net OPEB liability would be if it were calculated using a healthcare cost trend rates that are 1-percentage point lower or 1-percentage point higher than the current healthcare cost trend rate:
1% decrease
(5.5% decreasing
to 2.75%)
Current
(6.5% decreasing
to 3.75%)
1% increase
(7.5% increasing
to 4.75%)
Electric Fund's net OPEB liability $ 7,616,687 $ 10,427,000 $ 13,481,417 2022
1% decrease
(6.5% decreasing
to 3%)
Current
(7.5% decreasing
to 4%)
1% increase
(8.5% increasing
to 5%)
Electric Fund's net OPEB liability 8,532,058 $ 11,681,000 $ 14,791,695 $ 2021
OPEB Plan Fiduciary Net Position – Detailed information about the City’s collective net OPEB liability is available in the City’s separately issued Annual Comprehensive Financial Report. The City’s Annual Comprehensive Financial Report may be obtained at www.roseville.ca.us.
Note 8: Northern California Power Agency (NCPA)
a. General
The City participates in joint ventures through Joint Powers Authorities (JPAs) established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these JPAs exercise full powers and authorities within the scope of the related Joint Powers Agreement, including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Obligations and liabilities of the JPAs are not those of the City.
Each JPA is governed by a board consisting of representatives from each member agency. Each board controls the operations of its respective JPA, including selection of management and approval of operating budgets, independent of any influence by member agencies beyond their representation on the Board.
The City is a member of NCPA, a joint powers agency which operates under a joint powers agreement among fifteen public agencies. The purpose of NCPA is to use the combined strength of its members to purchase, generate, sell and interchange electric energy and capacity through the acquisition and use of electrical generation and transmission facilities, and to optimize the use of those facilities and the member’s position in the industry. Each agency member has agreed to fund a pro rata share of certain assessments by NCPA and certain members have entered into take-or-pay power supply contracts with NCPA. While NCPA is governed by its members, none of its obligations are those of its members unless expressly assumed by them.
45 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 8: Northern California Power Agency (NCPA) (Continued) The City receives no income from NCPA, and does not participate in all of its projects. Further, NCPA does not measure or determine the City’s equity in NCPA as a whole. NCPA reports only the City’s share of its General Operating Reserve, comprised of cash and investments, and the City’s share of those Projects in which the City is a participant. These amounts are reflected in the financial statements as Investment in NCPA Reserve.
During the year ended June 30, 2022 and 2021, the City incurred expenses totaling $3,338,354 and $5,352,544 respectively for purchased power, regulatory and legislative assessments, association dues and prepaid assets paid to NCPA.
The City’s interest in certain NCPA Projects and Reserve, as computed by NCPA using unaudited information, is set forth below.
June 30, 2022 June 30, 2021
General Operation Reserve (including advances) 4,017,291 $ 3,974,683 $ Associated Member Services (including advances) 83,731 85,739 Undivided equity interest, at cost, in certain NCPA Power Projects:
Geothermal Projects 1,254,280 509,432
Calaveras Hydroelectric Project 375,254 419,706
Combustion Turbine Project No. 2 306,572 169,068
$ 5,158,628 6,037,128 $
The General Operating Reserve (GOR) is an additional operating reserve for non-budgeted items that are contingent or non-specific. Deposits to the GOR include items such as the City’s portion of funds which resulted from the settlement with third parties of issues with financial consequences and reconciliations of prior years’ budgets for programs. It is recognized that all the funds credited to the City are linked to the collection of revenue from the City’s ratepayers, or to the settlement of disputes relating to electric power supply and that the money was collected from the City’s ratepayers to pay power bills. Additionally, the NCPA Commission identified and approved the funding of specific reserves for working capital, accumulated employees post - retirement medical benefits, and billed property taxes for the geothermal project. The Commission also identified a number of contingent liabilities that may or may not be realized, the cost of which in most cases is difficult to estimate at this time. One such contingent liability is the steam field depletion which will require funding to cover debt service and operational costs in excess of the expected value of the electric power. The General Operating Reserve is intended to minimize the number and amount of individual reserves needed for each project, protect NCPA’s financial condition and maintain its credit worthiness. These funds are available on demand, but the City maintains funds with NCPA as a reserve against these contingencies identified by NCPA.
Members of NCPA may participate in an individual project of NCPA without obligation for any other project.
Member assessments collected for one project may not be used to finance other projects of NCPA without the member’s permission.
46 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 8: Northern California Power Agency (NCPA) (Continued) b. Projects
Geothermal Projects
NCPA’s Geothermal Project has experienced a greater than originally anticipated decline in steam production from geothermal wells on its leasehold property. NCPA will continue to monitor the wells while pursuing alternatives for improving and extending reservoir performance, including supplemental water reinjection, plant equipment modifications, and changes in operating methodology. NCPA, along with other steam field operators, has observed a substantial increase in steam production in the vicinity of reinjection wells and is attempting to increase water reinjection at strategic locations. NCPA, together with other steam developers and the Lake County Sanitation District, has completed the construction of a wastewater pipeline project that greatly increased the amount of water available for reinjection.
Based on an internal assessment of the melded costs of power from the Geothermal Project and all other resources available to the members, NCPA believes its members will continue to be able to operate their electric utilities on a competitive basis, when compared to local investor-owned utility rates, while meeting all electric system obligations including those to NCPA. In March 2009, NCPA issued $35,610,000 Geothermal Project Number 3 Revenue Bonds (2009 Series A). The proceeds were used to finance and operate the two NCPA 110 MW geothermal steam powered generating plants, Plant Number 1 and Plant Number 2. In 2012, NCPA issued $12,910,000 in bonds for Plant Number 1 turbine upgrades. The City is obligated to pay its contractual share of 7.883 percent of the operating costs and debt service until it is fully satisfied, regardless of resulting cost or availability of energy. At June 30, 2022, the book value of this Project’s plant, equipment and other assets was $142,174,192 while its long-term debt totaled $10,815,000 and other liabilities totaled $115,453,351. The City’s share of the Project’s long-term debt amounted to $852,546 at that date. At June 30, 2021, the book value of this Project’s plant, equipment and other assets was $136,571,820 while its long-term debt totaled $15,505,000 and other liabilities totaled $114,608,477.
The City’s share of the Project’s long-term debt amounted to $1,222,259 at that date.
Calaveras Hydroelectric Project
In July 1981, NCPA agreed with Calaveras County Water District to purchase the output of the North Fork Stanislaus River Hydroelectric Development Project and to finance its construction. Debt service payments to NCPA began in February 1990 when the project was declared substantially complete and power was delivered to the participants. Under its power purchase agreement with NCPA, the City is obligated to pay 12 percent of this Project’s debt service and operating costs. In March 2018, NCPA refunded a portion of the outstanding Revenue Bonds with the $70,215,000 2018 Hydroelectric Project Number One Revenue Bonds. The City’s share of the 2018 bonds is 4.586%. In April 2019, NCPA refunded a portion of the outstanding Revenue Bonds with the $39,250,000 2019 Hydroelectric Project Number One Revenue Bonds.
In April 2022, NCPA refunded a portion of the outstanding Revenue Bonds with the $132,310,000 2022 Hydroelectric Project Number One Revenue Bonds. At June 30, 2022, the book value of this Project’s plant, equipment and other assets was $266,160,000, while its long-term debt totaled $228,492,698, and other liabilities totaled $34,540,185. The City’s share of the Project’s long-term debt amounted to $23,561,355 at that date. At June 30, 2021, the book value of this Project’s plant, equipment and other assets was $303,750,805, while its long-term debt totaled $255,822,613, and other liabilities totaled $44,430,637. The City’s share of the Project’s long-term debt amounted to $25,946,605 at that date. 47 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 8: Northern California Power Agency (NCPA) (Continued) Combustion Turbine Project No. 2 (Steam Injected Gas Turbine Project) The City is a participant in a 49.8 megawatt Steam Injected Gas Turbine project which was built under turnkey contract near the City of Lodi and declared substantially complete on April 23, 1996. In October 1992, NCPA issued $152,320,000 of Multiple Capital Facilities Revenue Bonds to finance this project. In January 2010, NCPA refinanced the outstanding Capital Facilities Revenue Bonds by the issuance of the $55,120,000 Capital Facilities Revenue Bonds Series A (2010 Refunding Series A). Under the NCPA power purchase agreement, the City is obligated to pay 36.50 percent of the debt service and operating costs for the Lodi unit.
The City’s participation in procurement of natural gas for fuel for existing and new combustion turbine units was approved in 1993. Although there is currently no additional debt financing, the City and NCPA have committed to long-term payments for gas transmission pipeline capacity, and entered a purchase contract for natural gas. The City is obligated to pay 17.9218 percent of the natural gas purchase contract.
At June 30, 2022, the book value of this Project’s plant, equipment and other assets was $18,183,000, while its long-term debt totaled $14,702,877 and other liabilities totaled $2,640,200. The City’s share of the Project’s long-term debt amounted to $5,366,550 at that date. At June 30, 2021, the book value of this Project’s plant, equipment and other assets was $22,057,438, while its long-term debt totaled $19,315,661 and other liabilities totaled $2,278,578. The City’s share of the Project’s long-term debt amounted to $7,050,216 at that date.
c. NCPA Financial Information
NCPA’s financial statements can be obtained from NCPA, 651 Commerce Drive, Roseville, California 95678.
Note 9: Risk Management
The Electric Fund, as a Fund of the City, is included in the City’s risk management program. The City manages risk of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters by participating in the public entity risk pools described below and by retaining certain risks.
Public entity risk pools are formally organized and separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, those entities exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Each risk pool is governed by a board consisting of representatives from member agencies. Each board controls the operations of the respective risk pool, including selection of management and approval of operating budgets, independent of any influence by member agencies beyond their representation on that board. Obligations and liabilities of these risk pools are not the City’s responsibility.
The contributions made to the risk pools below equal the ratio of the respective member payrolls to the total payrolls of all entities participating in the same layer of each program, in each program year. Actual surpluses or losses are shared according to a formula developed from overall loss costs and spread to member entities on a percentage basis after a retrospective rating.
48 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 9: Risk Management (Continued)
a. Risk Coverage
General Liability, Property and Boiler and Machinery
The City is a member of the California Joint Powers Risk Management Authority (CJPRMA) which covers general liability claims, property, and boiler and machinery losses. Once the City’s self-insured retention (SIR) is met, CJPRMA becomes responsible for payment of all claims up to the limit. Financial statements for the risk pool and more information may be obtained from CJPRMA, 3201 Doolan Road, Suite 285, Livermore, California 94551.
General Liability Coverage
The City has a self-insured retention (SIR) of $1,000,000 per claim up to a $40,000,000 limit.
Property Coverage
CJPRMA has purchased commercial insurance against property damage, boiler machinery claims. The City has a SIR of $25,000 per claim up to a $400,000,000 limit.
Roseville Energy Park Property Coverage
The City purchased commercial property insurance specifically to cover the Roseville Energy Park. The City has a SIR of $250,000 per claim up to a $200,000,000 limit.
Fiduciary Coverage
The City purchased fiduciary insurance specifically to cover the OPEB Trust. The SIR is $25,000 per claim up to a $3,000,000 limit.
Workers’ Compensation
The City is also a member of the Local Agency Workers’ Compensation Excess Joint Powers Authority (LAWCX), which covers workers’ compensation claims up to $5,000,000 and has excess coverage through CSAC-EIA up to the statutory limit. The City has a SIR of $500,000 per claim.
Financial statements for the risk pool and more information may be obtained from LAWCX, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833.
Claims have not exceeded coverage at any time in the last three years.
Note 10: Contingent Liabilities
a. NCPA, Transmission Agency of Northern California and Western Area Power Administration Under the terms of its NCPA joint venture agreement, the City is contingently liable for a portion of the bonded indebtedness issued by these agencies under take-or-pay or similar agreements, as discussed in Note 7. The City’s estimated share of such debt outstanding at June 30, 2022 and 2021, was $29,780,451 and $34,219,080, respectively. Under certain circumstances, the City may also be responsible for a portion of the costs of operating these entities. Under certain circumstances, such as default or bankruptcy of other participants, the City may also be liable to pay a portion of the debt of these joint ventures on behalf of the other participants.
49 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 10: Contingent Liabilities (Continued)
The City is a member of the Transmission Agency of Northern California (TANC), a joint powers agency.
The City is entitled to 2.1119 percent of TANC’s share of transfer capability in the California-Oregon Transmission Project (approximately 29.35MW). The City is responsible for a share of debt service on debt issued by TANC under a take-or-pay agreement, approximately $400,000 annually through 2039. The City’s estimated share of debt outstanding at June 30, 2022 and 2021 was $3,829,338 and $3,878,289 respectively.
In addition, the City has a long-term obligation to the United States Department of Energy, Western Area Power Administration, for 4.58533 percent of the output of the Central Valley Project, California. This contract, also known as the Western Base Resource, obligates the City to make payments on a “take-or-pay” basis through December 31, 2024. The City expects to pay approximately $4 million annually for the term of this contract. The City receives approximately 155,000 MWh of energy per year under average hydro and storage conditions.
b. Federal and State Grant Programs
The City participates in Federal and State grant programs. These programs have been audited by the City’s independent accountants in accordance with the provisions of the federal Single Audit Act as amended and applicable State requirements. No cost disallowances were proposed as a result of these audits; however, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time. The City expects such amounts, if any, to be immaterial.
c. Litigation
The City is subject to litigation arising in the normal course of business. In the opinion of the City Attorney there is no pending litigation, other than disclosed above, which is likely to have a material adverse effect on the financial position of the City.
d. Other Commitments
The Electric Fund had the following outstanding significant commitments at June 30, 2022 and 2021:
2022 2021
Amount
(in millions)
Amount
(in millions)
Roseville Energy Park long-term service agreement $ 32.5 $ 36.5 Net power purchase contracts 4.2 5.5
Natural Gas Forward Obligations 69.7 50.9
Renewable power purchase obligations 25.8 31.3
Advanced Metering Infrastructure 7.2 7.9
Projects
50 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 11: Derivative Instruments
a. Summary of Notional Amounts and Fair Values
The City enters into contracts to hedge its price exposures to power and 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 City 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 inflow or outflow of resources on the statement of net position. For the reporting period, all of the City’s derivatives are considered effective hedges.
For energy derivatives, fair values are estimated 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, 2022 and 2021.
Classification Amount Classification Amount Notional Level Effective Cash Flow Hedges
Pay Fixed SWAP, Natural Gas Deferred Outflow $ 6,028,918 Derivative $ (4,190,270) 342,000 MWh 2 $ (4,190,270)
2022
Change in Fair Value Fair Value
Classification Amount Classification Amount Notional Level Effective Cash Flow Hedges
Pay Fixed SWAP, Natural Gas Deferred Outflow (3,471,986) $ Derivative $ (10,219,188) 342,000 MWh 2 $ (10,219,188)
2021
Change in Fair Value Fair Value
b. Objective and Terms of Hedging Derivative Instruments The objectives and terms of the City’s hedging derivative instruments that were outstanding at June 30, 2022 and 2021, are summarized in the next table. The table is aggregated by the credit ratings of the City’s counterparties. For counterparties having multiple ratings, the rating indicating the greatest degree of risk is used.
51 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 11: Derivative Instruments (Continued)
Objectives and terms of the City’s hedging derivative instruments that were outstanding at June 30, 2022 are summarized in the table below:
Notional Amount Effective Date Maturity Date Terms Counterparty Counterparty
Rating
Forward Countracts, Gas:
1,982,500 mmBtu 7/1/2021 3/31/2025
1,372,500 mmBtu 8/1/2022 9/30/2024
837,500 mmBtu 8/1/2022 3/31/2024
685,000 mmBtu 10/1/2022 12/31/2023
7,387,500 mmBtu 8/1/2022 3/31/2025
Forward Countracts, Power:
Hedge Cash Flows on NP15 Power 54,600 MWh 4/1/2023 6/30/2023 Average Cost/Unit at $27.00 Constellation
Energy Generation Baa2
Hedge Cash Flows on NP15 Power 30,800 MWh 7/1/2022 9/30/2022 Average Cost/Unit at $39.00 J Aron & Company A2 Hedge Cash Flows on NP15 Power 61,600 MWh 7/1/2022 12/31/2022 Average Cost/Unit at $0.68 Macquarie Energy A2 J Aron & Company
Type and Objective
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Pay $4.00; Receive NGI
PG&E citygate price Macquarie Energy
A2
A2
June 30, 2022
Pay $4.18; Receive NGI
PG&E citygate price
Pay $5.59; Receive NGI
PG&E citygate price
Pay $3.55; Receive NGI
PG&E citygate price
Pay $4.14; Receive NGI
PG&E citygate price
A2
Citigroup Energy A2
EDF Trading North
America Baa3
BP Energy
52 CITY OF ROSEVILLE ELECTRIC ENTERPRISE FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022 AND 2021
Note 11: Derivative Instruments (Continued)
Objectives and terms of the City’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 Counterparty
Rating
Forward Countracts, Gas:
612,500 mmBtu 7/1/2020 8/31/2021
1,372,500 mmBtu 8/1/2021 6/30/2022
2,282,500 mmBtu 8/1/2021 3/31/2022
4,040,000 mmBtu 8/1/2021 6/30/2022 A2
Forward Countracts, Power:
Hedge Cash Flows on NP15 Power 100,425 MWh 7/1/2021 12/31/2021 Average Cost/Unit at $4.00 Conoco Phillipa A3 Hedge Cash Flows on NP15 Power 92,000 MWh 7/1/2021 3/31/2022 Average Cost/Unit at $4.00 Baa2 Hedge Cash Flows on NP15 Power 64,600 MWh 9/1/2021 6/30/2023 Average Cost/Unit at $3.00 Baa2 Hedge Cash Flows on NP15 Power 30,800 MWh 7/1/2022 9/30/2022 Average Cost/Unit at $5.00 J Aron A2 Hedge Cash Flows on NP15 Power 122,800 MWh 1/1/2022 12/31/2022 Average Cost/Unit at $3.00 Macquarie Energy A2 June 30, 2021
Pay $4.10; Receive NGI
PG&E citygate price
Pay $3.54; Receive NGI
PG&E citygate price
Pay $3.24; Receive NGI
PG&E citygate price
Pay $3.14; Receive NGI
PG&E citygate price
A2
EDF Trading
North America Baa2
J Aron & Company A2
Exelon Generation
BP Energy
Macquarie
Energy
EDF Trading
North America
Type and Objective
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
Hedge Cash Flows on PG&E
Citygate Gas
c. Risks of Derivative Instruments
Credit risk – Credit risk is the risk of loss due to a counterparty defaulting on its obligations. The City 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 City 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 City’s credit risk management policies increase the amount of collateral that the counterparty must post with the City when the counterparty owes the City, 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 City 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 City, the City could be required to pay that amount to the counterparty. Termination risk is associated with all of the City’s derivatives up to the fair value amounts. 53 THIS PAGE INTENTIONALLY LEFT BLANK
54 5(48,5('6833/(0(17$5<,1)250$7,21
55 CITY OF ROSEVILLE ELECTRIC FUND
SCHEDULE OF THE ELECTRIC FUND'S PROPORTIONATE SHARE OF THE
CITY'S MISCELLANEOUS PLAN NET PENSION LIABILITY
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017 2018
Measurement date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 Proportion of the City's miscellaneous plan 21.27% 21.27% 15.10% 24.20% net pension liability
Proportionate share of the City's mescellaneous plan $ 37,644,806 35,340,103 $ 45,137,479 $ $ 55,319,523 net pension liability
Covered payroll $ 15,098,184 14,222,485 $ 16,397,168 $ $ 19,055,633 Proportionate share of the net pension liability as a
percentage of covered payroll 248.48% 249.33% 275.28% 290.31% Miscellaneous plan fiduciary net position as a
percentage of the total pension liability 67.62% 66.97% 63.89% 63.85% Notes to Schedule:
(1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only eight years are shown.
56 2019 2020 2021 2022
6/30/2018 6/30/2019 6/30/2020 6/30/2021
24.80% 25.60% 25.93% 24.58%
$ 58,193,004 $ 63,291,847 $ 68,619,020 $ 47,478,679
$ 19,169,023 $ 20,288,169 $ 20,586,805 $ 22,270,720
303.58% 311.96% 333.32% 213.19%
65.21% 65.09% 64.55% 75.39%
57 CITY OF ROSEVILLE ELECTRIC FUND
SCHEDULE OF PENSION CONTRIBUTIONS
LAST TEN YEARS**
2015 2016 2017 2018
Valuation Date June 30, 2012 June 30, 2013 June 30, 2014 June 30, 2015 Miscellaneous Miscellaneous Miscellaneous Miscellaneous Actuarial Determined Contribution $ 3,884,489 3,375,790 $ 4,699,119 $ $ 4,463,913 (3,884,489) (3,375,790) (4,699,119) (4,463,913)
$ - - $ - $ $ -
Covered payroll $ 15,098,184 $ 16,397,168 $ 19,055,633 $ 19,169,023 Contributions as a percentage of covered payroll 22.36% 23.69% 24.66% 23.29% Notes to Schedule:
Valuation date
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality
Entry age normal cost method
Level percentage of pay, a summary of the current policy is provided in the table below:
Contribution in relation to the Actuarially Determined Contribution All other actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The Experience Study report may be accessed on the CalPERS website at www.calpers.ca.gov under Forms and Publications.
The mortality table used was developed based on CalPERS’ specific data. The table includes 15 years of mortality improvements using 90 percent of Society of Actuaries' Scale 2016. For more details on this table, please refer to the 2017 experience study report. **Historical information is required only for measurement periods for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation, therefore only eight years are shown.
2.75%
7.00%, net of pension plan investment expenses, including inflation.
Varies by Entry Age and Service
Market Value
2.50%
Contribution Deficiency (Excess)
June 30, 2019
58 2019 2020 2021 2022
June 30, 2016 June 30, 2017 June 30, 2018 June 30, 2019 Miscellaneous Miscellaneous Miscellaneous Miscellaneous $ 5,112,952 $ 5,888,148 $ 7,058,610 $ 7,457,891
(5,112,952) (5,888,148) (7,058,610) (7,457,891)
$ - $ - $ - $ -
$ 20,288,169 $ 20,586,805 $ 22,270,720 $ 21,355,722
25.20% 28.60% 31.69% 34.92%
59 CITY OF ROSEVILLE ELECTRIC FUND
SCHEDULE OF THE ELECTRIC FUND'S
PROPORTIONATE SHARE OF THE CITY’S NET OPEB LIABILITY
LAST TEN YEARS**
2018 2019 2020 2021 2022
Measurement Date June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022 Proportion of the City's miscellaneous plan 11.11% 13.43% 12.18% 11.72% 12.45% net OPEB liability
Proportionate share of City's miscellaneous plans 15,897,000 $ 18,900,000 $ 14,134,000 $ 11,681,000 $ 10,427,000 $ net OPEB liability
Covered payroll $ 13,336,246 $ 17,651,501 $ 20,586,805 $ 22,270,720 $ 21,355,722 Proportionate share of net OPEB liability as a 119.20% 107.07% 68.66% 52.45% 48.83% percentage of covered payroll
Miscellaneous plan fiduciary net position as a 37.07% 41.04% 48.58% 58.95% 60.73% percentage of the total OPEB liability
** Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation.
Future years' information will be displayed up to 10 years as information becomes available. 60 CITY OF ROSEVILLE ELECTRIC FUND
SCHEDULE OF OPEB CONTRIBUTIONS
LAST TEN YEARS**
2018 2019 2020 2021 2022
Valuation Date June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 June 30, 2021 $ 2,079,000 2,016,000 $ 2,224,000 $ 2,286,000 $ 1,936,000 $ (2,079,000) (2,016,000) (2,224,000) (2,286,000) (1,936,000) $ - - $ - $ - $ - $
$ 17,651,501 13,336,246 $ 20,586,805 $ 22,270,720 $ 21,355,722 $
15.12% 11.78% 10.80% 10.26% 9.07%
Notes to Schedule:
Methods and assumptions used to determine contributions:
Most Recent Valuation Date June 30, 2021
Actuarial Cost Method
Amortization Method
Asset Valuation Method
Inflation
Salary Increase
Discount rate
Mortality
Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll Actuarially Determined Contribution
Level percent of pay
Contribution in Relation to the Actuarially Determined Contributions ** Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
Entry Age Normal, level percent of payroll
Investment gains and losses spread over 5 year rolling period Derived using CalPERS membership data
5.75%
2.50%
Aggregate of 2.75%
61 THIS PAGE INTENTIONALLY LEFT BLANK
62 1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
April 13, 2023
To the Honorable Mayor and Members of the City Council
Electric Department
City of Roseville, California
We have audited the financial statements of the Electric Fund (the “Fund”), an enterprise fund of the City of Roseville, California (the “City”) for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 13, 2023. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Fund are described in Notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2021-2022. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.
The financial statement disclosures are neutral, consistent, and clear.
Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit.
To the Honorable Mayor and Members of the City Council
Electric Department
City of Roseville, California
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated April 13, 2023.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to Fund’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the Fund and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as Fund’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2021-2022 audit:
GASB Statement No. 87, Leases.
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.
The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:
Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.
GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.
GASB Statement No. 96, Subscription-Based Information Technology Arrangements.
To the Honorable Mayor and Members of the City Council
Electric Department
City of Roseville, California
Fiscal year 2024
GASB Statement No. 99, Omnibus 2022.
GASB Statement No. 100, Accounting Changes and Error Corrections.
Fiscal year 2025
GASB Statement No. 101, Compensated Absences.
Restriction on Use
This information is intended solely for the use of Board of Directors and management of the Fund and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Sacramento, California
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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
Electric 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 the Electric Fund (the “Fund”), an enterprise fund of the City of Roseville, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Fund’s basic financial statements, and have issued our report thereon dated April 13, 2023.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Fund’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 Fund’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Fund’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. 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 or significant deficiencies may exist that were not identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Fund’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 the 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.
To the Honorable Mayor and Members of the City Council
Electric Department
City of Roseville, California
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 Fund’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 Fund’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
April 13, 2023
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1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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3 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
STATEMENT OF NET POSITION
JUNE 30, 2022
Assets:
Current:
Cash and investments in City Treasury $ 124,407,367 $ 79,493,030 $ 36,323,648 $ 240,224,045 Restricted cash and investments with fiscal agents 6,302,936 - - 6,302,936 Receivables:
Accounts, net of allowance for doubtful accounts 4,506,274 7,234,374 3,806,122 15,546,770 Accrued interest 366,925 449,788 97,327 914,040
Notes and loans 31,851,284 39,393 - 31,890,677
Inventories 141,198 3,404,805 220,922 3,766,925
Developer permit fees receivable 4,917,865 4,971,832 41,403 9,931,100 Total Current Assets 143,945,565 124,141,506 40,489,422 308,576,493 Noncurrent:
Land and construction in progress 54,627,305 112,229,315 2,454,882 169,311,502 Capital assets being depreciated, net 571,805,366 639,838,517 2,049,175 1,213,693,058 Total Noncurrent Assets 626,432,671 752,067,832 4,504,057 1,383,004,560 Total Assets 770,378,236 876,209,338 44,993,479 1,691,581,053 Deferred Outflows of Resources:
Deferred charge on refunding - 1,363,281 - 1,363,281
Deferred outflows related to OPEB 883,000 1,248,000 818,000 2,949,000 Deferred outflows related to pensions 3,112,132 3,881,062 2,251,076 9,244,270 Total Deferred Outflows of Resources 5,358,413 5,129,062 3,069,076 13,556,551 Liabilities:
Current:
Accounts payable 6,049,406 4,940,360 1,160,164 12,149,930 Accrued liabilities 715,221 430,919 310,192 1,456,332
Unearned revenues 1,013 8,863 - 9,876
Deposits payable 86,327 84,322 72,306 242,955
Current portion of compensated absences 855,901 1,188,525 712,786 2,757,212 Current portion of long-term debt 2,975,000 - - 2,975,000 Total Current Liabilities 10,404,411 6,931,446 2,255,448 19,591,305 Noncurrent:
Net Investment in SPWA reserves 14,674,266 - 14,674,266 - Landfill closure and post closure liability - - 584,071 584,071 Compensated absences 547,617 712,123 360,131 1,619,871
Net OPEB liability 4,242,000 5,998,000 3,932,000 14,172,000 Net pension liability 15,450,379 19,267,783 11,175,618 45,893,780 Long-term debt, noncurrent portion 25,535,715 31,851,283 - 57,386,998 Total Noncurrent Liabilities 45,775,711 72,503,455 16,051,820 134,330,986 Total Liabilities 56,180,122 79,434,901 18,307,268 153,922,291 Deferred Inflows of Resources:
Deferred inflows related to OPEB 2,854,000 4,035,000 2,646,000 9,535,000 Deferred inflows related to pensions 4,450,793 5,550,473 3,219,363 13,220,629 Total Deferred Inflows of Resources 7,304,793 9,585,473 5,865,363 22,755,629 Net Position:
Net investment in capital assets 599,285,237 720,216,549 4,504,056 1,324,005,842 Restricted for capital projects 6,302,936 - - 6,302,936 Restricted for debt service 4,134,075 5,516,260 - 9,650,335 Unrestricted 66,585,217 102,529,486 19,385,868 188,500,571 Total Net Position $ 712,251,734 $ 792,318,026 $ 23,889,924 $ 1,528,459,684 Enterprise Funds
Water Wastewater Waste Services Total
See Notes to Financial Statements.
4 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
Operating Revenues:
Charges for services $ 48,216,934 37,121,021 $ 35,553,901 $ $ 120,891,856 Other 559,012 492,018 498,341 1,549,371
Total Operating Revenues 37,613,039 48,775,946 36,052,242 122,441,227 Operating Expenses:
Operations 34,228,805 16,083,291 24,044,043 74,356,139
Administration 2,936,673 4,399,372 3,045,056 10,381,101 Depreciation and amortization 11,463,822 14,165,911 255,164 25,884,897 Total Operating Expenses 31,946,485 51,331,389 27,344,263 110,622,137 Operating Income (Loss) 5,666,554 (2,555,443) 8,707,979 11,819,090 Nonoperating Revenues (Expenses):
Subventions and grants 47,729 4,620,320 2,960 4,671,009 Interest and rents revenue (6,986,115) (4,429,525) (2,145,972) (13,561,612) Interest and fiscal charges (1,466,786) (241,432) - (1,708,218) Decrease in SPWA reserves (23,628,726) - - (23,628,726) Loss on disposal of capital assets - (292,432) - (292,432) Total Nonoperating
Revenues (Expenses) (8,405,172) (23,971,795) (2,143,012) (34,519,979) Income (Loss) Before Transfers (2,738,618) (26,527,238) 6,564,967 (22,700,889) and Capital Contributions
Capital contributions - connection/impact fees 17,326,076 20,529,881 875,780 38,731,737 Capital contributions from developers and other agencies 56,142,070 30,847,269 778,043 87,767,382 Transfers in 89,223 1,205,384 67,579 1,362,186
Transfers out (1,169,278) (1,855,714) (3,403,800) (6,428,792) Changes in Net Position 44,784,397 49,064,658 4,882,569 98,731,624 Net Position - Beginning 667,467,337 743,253,368 19,007,355 1,429,728,060 Net Position - Ending $ 712,251,734 $ 792,318,026 $ 23,889,924 1,528,459,684 Water Wastewater Waste Services Total
Enterprise Funds
See Notes to Financial Statements.
5 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Receipts from customers $ 45,412,966 37,201,232 $ 35,439,081 $ $ 118,053,279 Payments to suppliers (19,987,218) (16,838,182) (22,274,138) (59,099,538) Payments to employees (15,698,761) (11,785,637) (7,606,969) (35,091,367) Net Cash Provided by Operating Activities 8,577,413 9,726,987 5,557,974 23,862,374 Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (1,169,278) (1,855,714) (3,403,800) (6,428,792) Cash transfers in 89,223 1,205,384 67,579 1,362,186
(Increase) decrease in due from other funds - (1,330,950) - (1,330,950) Increase (decrease) in due to other funds - 1,330,950 - 1,330,950 Changes in deposits 24,624 84,283 21,511 130,418
(Increase) decrease in notes and loans receivable (27,506,922) 8,754 - (27,498,168) Subventions and grants 4,620,320 47,729 2,960 4,671,009 Net Cash Used by
Non-Capital Financing Activities (509,564) (23,942,033) (3,311,750) (27,763,347) Cash Flows from Capital
and Related Financing Activities:
Capital contributions 30,802,078 1,755,564 - 32,557,642 Acquisition and construction of capital assets (32,637,390) (27,490,118) (601,528) (60,729,036) Principal paid on capital debt - (2,825,000) - (2,825,000) Interest paid on capital debt (241,432) (1,466,786) - (1,708,218) Proceeds from capital debt issued 27,506,921 - - 27,506,921 Connection/impact fees 20,529,881 17,326,076 875,780 38,731,737 Net Cash Provided (Used) by
Capital and Related Financing Activities (12,700,264) 45,960,058 274,252 33,534,046 Cash Flows from Investing Activities:
Investment in SPWA Reserves (22,181,859) - - (22,181,859) Fair market adjustment (5,467,800) (8,548,186) (2,495,644) (16,511,630) Interest received 1,038,275 1,562,071 349,672 2,950,018 Net Cash Provided (Used) by
Investing Activities (6,986,115) (26,611,384) (2,145,972) (35,743,471) Net Increase in Cash
and Cash Equivalents (11,618,530) 5,133,628 374,504 (6,110,398) Cash and Cash Equivalents at Beginning of Year 142,328,833 74,359,402 35,949,144 252,637,379 Cash and Cash Equivalents at End of Year 130,710,303 $ 79,493,030 $ 36,323,648 $ $ 246,526,981 Enterprise Funds
Water Wastewater Waste Services Total
See Notes to Financial Statements.
6 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Enterprise Funds
Water Wastewater Waste Services Total
Reconciliation of Operating Income to Net Cash
Provided by Operating Activities:
Operating income (loss) $ 5,666,554 $ (2,555,443) $ 8,707,979 $ 11,819,090 Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided by Operating Activities:
Depreciation and amortization 11,463,822 14,165,911 255,164 25,884,897 (Increase) decrease in receivables (414,367) (3,363,990) (613,161) (4,391,518) (Increase) decrease in inventory (253,735) (2,063) (27,344) (283,142) Increase (decrease) in accounts payable 3,243,751 (2,024,820) 194,194 1,413,125 Increase (decrease) in accrued liabilities 287,923 32,564 47,787 368,274 Increase (decrease) in unearned revenue 1,010 2,560 - 3,570 Increase (decrease) in net pension liability (8,639,624) (6,511,944) (4,689,113) (19,840,681) Increase (decrease) in OPEB liability 129,000 (3,338,000) (1,525,000) (4,734,000) (Increase) decrease in deferred pension related items 5,890,159 4,660,267 3,367,686 13,918,112 (Increase) decrease in deferred OPEB related items (763,000) 669,000 (141,000) (235,000) Increase (decrease) in compensated absences (98,647) 57,512 (19,218) (60,353) Total Adjustments 2,910,859 12,282,430 (3,150,005) 12,043,284 Net Cash Provided (Used) by
Operating Activities $ 8,577,413 $ 9,726,987 $ 5,557,974 $ 23,862,374 Non-Cash Investing, Capital, and Financing Activities:
Net amortization of premium and deferred loss (461,963) $ - $ - $ $ (461,963) Capital contributions 29,091,705 25,339,992 - 54,431,697 Transfer of land 676,610 - - 676,610
Gain/(Loss) on disposition of capital assets (140,177) - - (140,177) See Notes to Financial Statements.
7 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies
a. General
The City of Roseville – Environmental Utilities Enterprise Funds (Funds) are enterprise funds of the City of Roseville (City) that own and operate the water, wastewater, and waste services and provide these services to the businesses and residents of the City. The Funds are under the policy control of the City Council. The accompanying financial statements only reflect the activity of the Funds. The Funds are an integral part of the City and the Funds’ financial statements are included in the basic financial statements of the City.
The financial statements are intended to reflect the financial position and changes in financial position and cash flows of the Funds only. Accordingly, the financial statements do not purport to, and do not, present fairly the financial position of the City and changes in financial position, or, its cash flows thereof for the year then ended in conformity with generally accepted accounting principles in the United States of America.
b. Basis of Presentation
The financial statements of the Funds are prepared in conformity with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.
The Funds include the following funds:
Water Funds – These funds account for all financial transactions relating to the City’s Water service.
Services are on a user charge basis to residents and business owners located in Roseville. The Water Funds include the Water Operations, Water Construction, Water Rehabilitation, Water Meter Retrofit, Water Rate Stabilization, and Utility Shared Services Funds.
Wastewater Funds – These funds account for all financial transactions relating to the City’s Wastewater Collection and Treatment. Services are on a user charge basis to residents and business owners located in Roseville. The Wastewater Funds include the Wastewater Operations, Wastewater Construction, Wastewater Rehabilitation, Wastewater Regional Rehabilitation and Wastewater Rate Stabilization Funds.
Waste Services Funds – These funds account for all financial transactions relating to the City’s waste services. Services are on a user charge basis to residents and business owners located in Roseville. The Waste Services Funds include the Waste Services Operations, Waste Services Capital Purchases, Waste Services Rehabilitation and Waste Services Rate Stabilization Funds. c. Basis of Accounting
The Funds are accounted for as enterprise funds (proprietary fund type). A fund is an accounting entity with a self-balancing set of accounts established to record the financial position and results of operations of a specific governmental activity. The activities of enterprise funds closely resemble those of the private sector in which the purpose is to conserve and add to economic resources. Enterprise funds account for operations that provide services on a continuous basis and are substantially financed by revenues derived from user charges.
8 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) The financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.
When both restricted and unrestricted resources are available for use, it is the Fund’s policy to use restricted resources first, then unrestricted resources as they are needed. d. Cash and Investments
Cash and investments with original maturities of three months or less are treated as cash and equivalents for purpose of preparing the statements of cash flows. Also, each Fund’s portion of the City’s overall cash and investment pool is treated as cash and equivalents since these amounts are in substance demand deposits. Further information related to the City’s cash and investment pool can be found in the City’s Annual Comprehensive Financial Report.
e. Inventories
Inventories are valued at cost, using the weighted-average method and consist primarily of merchandise held for internal consumption.
f. Deposits from Customers
Deposits from Customers may be required by the Funds from commercial and residential customers when they establish their account as specified in section 14.04.030 of the City’s Municipal Code. g. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. Deferred outflows of resources represents a consumption of net position that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until then.
The Funds have three items that qualify for reporting in this category. A deferred charge on refunding results from the difference in the carrying value of refunded debt and its reacquisition price. This amount is deferred and amortized over the shorter of the life of the refunded or refunding debt. The deferred outflows related to pensions are described in note 6. The deferred outflows related to OPEB are described in note 7.
In addition to liabilities, the statement of net position will sometimes report a separate section for deferred inflows of resources. Deferred inflows of resources represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. The Funds have two items that qualify for reporting in this category. The deferred inflows related to pensions are described in note 6. The deferred inflows related to OPEB are described in note 7. h. Revenue Recognition and Classification of Revenues
Revenues are recognized when earned based on cycle billings rendered to customers. All residential and commercial utility customers are billed once per month. There are twenty-two billing cycles per month which include all types of customers, based on their location within the City. Revenues for services provided but not billed at the end of a fiscal year are accrued.
Contributions of cash or assets to proprietary funds from state and federal agencies, developers and others are recorded as revenue when earned.
9 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) Operating revenues consist mainly of charges for services. Operating revenues are used to finance the cost of operations, including the cost of delivering and providing services, maintenance and recurring capital replacement. All other revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.
i. Compensated Absences
Compensated Absences including accumulated unpaid vacation, sick pay and other employee benefits are accounted for as expenses in the year earned.
Changes in compensated absences payable in the Funds consist of the following:
Beginning Balance $ 4,437,436
Additions 1,716,524
Payments (1,776,877)
Ending Balance $ 4,377,083
Current Portion $ 2,757,212
j. 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.
k. Fair Value Measurement
The funds categorize the fair value measurements of their 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.
l. Pension
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plan and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.
10 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) m. Other postemployment benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City of Roseville Retiree Healthcare Plan (Plan) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. n. Capital Assets
All capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available. Contributed capital assets are valued at their estimated acquisition value on the date contributed. The City has recorded all its public domain (infrastructure) capital assets, which include roads, bridges, curbs and gutters, streets and sidewalks, drainage systems and lighting systems.
Capital assets with limited useful lives are depreciated over their estimated useful lives. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets.
The amount charged to depreciation expense each year represents that year’s pro rata share of the cost of capital assets.
Depreciation is calculated using the straight-line method which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The City has assigned the useful lives and capitalization thresholds listed below to capital assets:
Useful Lives
Capitalization
Thresholds
Buildings 40 years 20,000 $
Improvements 20-75 years no threshold
Machinery and Equipment 6-20 years 5,000
Plants and Substations:
Sewer 50 years 5,000
Water 50 years 5,000
Distribution System:
Sewer 75 years no threshold
Water 75 years no threshold
Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period. o. Net Position
Net Position is the excess of a fund’s assets and deferred outflows of resources over all its liabilities and deferred inflows of resources. Net Position is divided into three categories described below:
Net investment in capital assets describes the portion of Net Position which is represented by the current net book value of the capital assets, less the outstanding balance of any debt issued to finance these assets.
11 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) Restricted describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the City cannot unilaterally alter. 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 service payments.
Unrestricted describes the portion of Net Position which is not restricted as to use. p. New Accounting Pronouncements
Effective in Future Fiscal Years
GASB Statement No. 91 – In May 2019, GASB issued Statement No. 91, Conduit Debt Obligations. The objectives of this statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with(1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this statement are effective for reporting periods beginning after December 15, 2021. The City has not determined the effect on the Electric Fund’s financial statements.
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 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 City has not determined the effect on the Electric Fund’s financial statements.
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 interbank offered rate (IBOR). The Statement is effective for reporting periods beginning after June 15, 2021. The City has not determined the effect on the Electric Fund’s financial statements.
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 City has not determined the effect on the Electric Fund’s financial statements.
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 City has not determined the effect on the Electric Fund’s financial statements.
GASB Statement No. 100 – In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error Corrections The objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The Statement is effective for reporting periods beginning after June 15, 2023. The City has not determined the effect on the Electric Fund’s financial statements. 12 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 1: Summary of Significant Accounting Policies (Continued) GASB Statement No. 101 – In June 2022, the GASB issued Statement No. 101, Compensated Absences.
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The Statement is effective for reporting periods beginning after June 15, 2023. The City has not determined the effect on the Electric Fund’s financial statements.
Note 2: Cash and Investments
The City pools cash from all sources and all funds, except certain specific investments within funds and cash with fiscal agents, so that it can be invested at the maximum yield, consistent with safety and liquidity, while individual funds can make expenditures at any time.
The City and its fiscal agents invest in individual investments and in investment pools. Individual investments are evidenced by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. Individual investments are generally made by the City’s fiscal agents as required under its debt issues. In order to maximize security, the City employs the trust department of a bank as the custodian of all City managed investments, regardless of their form.
The City’s investments are carried at fair value, as required by generally accepted accounting principles.
The City adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.
Cash and investments in City Treasury $ 240,224,045
Restricted cash and investments with fiscal agent 6,302,936 Total cash and investments $ 246,526,981
a. Classification
Cash and investments of the Funds are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of City debt instruments or agreements.
Cash and investments as of June 30, 2022, consist of the following:
Cash on Hand $ 500
City pooled cash and investments 240,223,545
Investments 6,302,936
Total cash and investments $ 246,526,981
b. Investments Authorized by the California Government Code and the City’s Investment Policy The City’s Investment Policy and the California Government Code allow the City to invest in the following, provided the credit ratings of the issuers are acceptable to the City; and approved percentages and maturities are not exceeded. The table below also identifies certain provisions of the California Government Code or the City’s Investment Policy where it is more restrictive:
13 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 2: Cash and Investments (Continued)
Maximum
Maturity
Minimum
Credit Quality
Maximum
Percentage
Allowed
Maximum
Investment in
One Issuer
U.S. Treasury Obligations (a) 5 Years None None None
U.S. Agency Securities (a) 5 Years None None None
Mortgage Pass-Through Securities 5 Years AA 20% None
Forward Delivery Agreements N/A A None None
Local Agency Bonds 5 Years None None None
Repurchase Agreements 1 Years None None None
Bankers' Acceptances 180 Days None 40% 30%
Commercial Paper 270 Days A-1 25% 10% (b)
Medium-Term Notes (Corporate Notes) 5 Years A 30% None
Collateralized Time Deposits 5 Years None 30% None
Negotiable Certificates of Deposit 5 Years A 30% None
Local Agency Investment Fund N/A None None LAIF Limit
Insured Saving Accounts N/A None None None
Money Market Mutual Funds N/A None 20% 10%
Shares in a California Common Law Trust N/A None None None Interest Rate Swaps (c) N/A None None None
Supranationals 5 Years AA 30% None
Authorized Investment Type
(a) In specified fund accounts where liquidity is not the primary investment objective, the maximum maturity can be up to ten years with granted express authority by the City Council. Such investments cannot be made less than three months following the approval of extended investment terms. All longer-term investments must be federal Treasury or Agency securities.
(b) Eligible Commercial Paper may not represent more than 10 percent of the outstanding paper of an issuing corporation.
(c) Interest rate swaps may only be used in conjunction with enterprise fund debt or investments, not the General Fund.
14 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 2: Cash and Investments (Continued)
c. Investments Authorized by Debt Agreements
The City must maintain required amounts of cash and investments with trustees or fiscal agents under the terms of certain debt issues. These funds are unexpended bond proceeds or are pledged reserves to be used if the City fails to meet its obligations under these debt issues. The California Government Code requires these funds to be invested in accordance with City resolutions, bond indentures or State statutes.
The table below identifies the investment types that are authorized for investments held by fiscal agents.
The table also identifies certain provisions of these debt agreements:
Maximum
Maturity
Minimum
Credit Quality
U.S. Treasury Obligations (a) N/A None
U.S. Agency Securities (a) N/A None
Mortgage Pass-Through Securities N/A AAAm-G
Certificates of Deposit 360 days None to A-1
Savings Accounts Deposit Account (fully insured) N/A None Investment Agrements N/A A+ to AA
State or Municipality Bonds/Notes N/A One of two highest rating categories
Federal Funds or Bankers' Acceptances 270 days None to A-1 Commercial Paper (b) 270 days A-1 to AA
Local Agency Investment Fund (LAIF) N/A None
California Asset Management Program N/A None
d. Guaranteed mortgage-backed bonds or guaranteed pass through obligations of the Government National Mortgage Association e. Guaranteed Title XI financings of the U.S. Maritime Administration f. Project notes, local authority bonds, new communities debentures and U.S. public housing notes and bonds of the U.S. Department of Housing and Urban Development
(b) Bonds, debentures, notes or other evidence or indebtedness issued or guaranteed by any of the following non-full faith and credit of the U.S. government agencis:
Authorized Investment Type
(a) Bonds, debentures, notes or other evidence of indebtedness issued or guaranteed by the Agency, provided they are backed by the full faith and credit of the United States of America, as follows:
a. Certificates of beneficial ownership of the Farmers Home b. Federal Housing Administration debentures
c. Participation certificates of the General Services Administration d. Senior debt obligations of the Student Loan Marketing Association e. Obligations of the Resolution Funding Corporation
f. Consolidated system-wide bonds and notes of the Farm Credit System a. Senior debt obligations of the Federal Home Loan Bank System b. Participation certificates and senior debt obligations of the Federal Home Loan Mortgage Corporation
c. Mortgage-backed securities and senior debt obligations of the Federal National Mortgage Association
15 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 2: Cash and Investments (Continued)
d. Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Normally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City also manages its interest rate risk by holding most investments to maturity.
Information about the sensitivity of the fair values of the investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the investments by maturity or earliest call date:
12 Months
or Less
1 year to
3 years
More than
5 years Total
Cash held in City's Investment Pool 240,223,545 $ - $ - $ 240,223,545 $ Investments held with fiscal agent:
Guaranteed Investment Contract - - 1,422,839 1,422,839
Money Market Mutual Funds 4,880,097 - - 4,880,097
Total investments 245,103,642 $ - $ 1,422,839 $ 246,526,481 $ June 30, 2022
Remaining Maturity (in Months)
e. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party.
All of the City’s investments in securities are held in the name of the City and held at the location of the City’s third party custodian. Therefore, the City is not exposed to custodial credit risk. f. Credit Risk
Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization.
Presented below is the actual rating as of June 30, 2022, for each investment type as provided by Standard and Poor’s investment rating system:
AAA/AAAm Total
Investments:
Money Market Mutual Funds 4,880,097 $ 4,880,097 $
Totals 4,880,097 $ 4,880,097
Not Rated:
Cash held in City's investment pool 240,223,545
Guaranteed Investment Contract 1,422,839
Total investments 246,526,481 $
16 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 2: Cash and Investments (Continued)
g. Fair Value Measurements
The Funds categorize their fair value measurements 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. 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.
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 City’s assessment of the significance of particular inputs to these fair value measurements requires judgment and considers factors specific to each asset or liability.
The cash and investments held by the City are not categorized.
The Funds have the following recurring fair value measurements as of June 30, 2022:
Level 1 Level 2 Level 3 Total
MoneyMarket Mutual Funds $ 4,880,097 $ - $ 4, - $ 880,097 Total investments at fair value $ 4,880,097 $ - $ 4, - 880,097 Investments with uncategorized inputs
Cash held in City's investment pool 240,223,545
Guaranteed Investment Contract 1,422,839
241,646,384
Total investments $ 246,526,481
Pooled cash and investments
The Funds’ cash balance was pooled with various other City funds for deposit and investment purposes.
The City’s treasury is responsible for the cash management of the Fund’s cash balance, which pools available cash for investment purposes. Each City fund owns a share of pooled cash and investments, which are separately maintained, and interest income was apportioned based on its average month-end cash balances to the total of the pooled cash and investments.
The Funds’ pooled cash and investments balance at June 30, 2022 is $240,223,545. The deposit and investment disclosures required by GASB Statement No. 40, Deposit and Investment Risk Disclosures, are reported in the annual report of the City. The Fund recognizes its position in the City investment pool at fair value based on information provided by the City. Deposits and withdrawals to the pool are made on the basis of $1 and not fair value. Accordingly, the inputs used to measure fair value are uncategorized and not defined as Level 1, Level 2 or Level 3. Additional information regarding interest rate risk, concentration of credit risk, custodial credit risk and fair value measurements of the City’s pooled cash and investments is presented in the City’s Annual Comprehensive Financial Report. 17 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 3: Interfund Transactions
a. Transfers Among Funds and with Other City Funds
With City Council approval, resources may be transferred from one fund to another. Transfers between funds during the fiscal year ended June 30, 2022, were as follows:
Amount
Transferred
Water Operations Water Rate Stabilization 250,000 $ (C) Wastewater Operations 967,038 (A)
Waste Services Operations 217,641 (A)
City Electric Fund 10,588 (A)
Water Construction Water Operations 58,350 (D)
Water Rehabilitation Water Operations 5,112,471 (B)
Waste Services Rehabilitation 10,117 (A)
Wastewater Operations Wastewater Rate Stabilization 2,250,000 (C) Wastewater Rehabilitation Water Rehabilitation 79,106 (A) Wastewater Operations 5,471,124 (B)
Waste Services Rehabilitation 10,117 (A)
Wastewater Regional Rehabilitation Wastewater Operations 3,000,00 (B) 0 Wastewater Rehabilitation 2,000,000 (B)
Waste Services Operations Waste Services Rate Stabilization 3,500 (C) ,000 City General Fund 50,000 (E)
Waste Services Rehabilitation Water Rehabilitation 17,579 (A) Waste Services Operations 616,157 (B)
Gross Transfers In 23,620,288 $
Intrafund Eliminations (22,258,102)
Total Transfers In 1,362,186 $
Amount
Transferred
City General Fund Water Operations 498,131 $ (F)
Water Construction 476,554 (F)
Waste Services Operations 1,992,525 (F)
City of Roseville Non-Major Water Operations 769,844 (A,F) Governmental Funds Water Construction 14,500 (F)
Wastewater Operations 202,240 (A)
Waste Services Operations 1,143,049 (A,F)
City Electric Fund Waste Services Rehabilitation 30,351 (A) Gross Transfers Out 5,127,194 $
Transfer out within EU 1,301,598
Total Transfers out 6,428,792 $
Fund Making Transfers
Fund Receiving Transfers Fund Making Transfers
Fund Receiving Transfers
(A) Transfers to fund utility impact reimbursement, debt service, and/or shared project costs. (B) Transfers to fund future rehabilitation costs.
(C) Transfers within utility to support rates.
(D) Transfers to fund project.
(E) Transfer to fund operation.
(F) Transfer to fund acquisition of assets
18 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 3: Interfund Transactions (Continued)
b. Current Interfund Balances
Current interfund balances arise in the normal course of business and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2022, interfund balances comprised the following:
Amount
Water Construction Water Rehabilitation 385,000 $
Water Rehabilitation Water Operations 281,130
666,130
Intrafund Eliminations (666,130)
Total - $
Due from Other Funds Due to Other Funds
Long-Term Interfund Advances
At June 30, 2022, the funds below had made advances which were not expected to be repaid within the next year.
Amount
Water Construction Water Operations 2,690,000 $
2,690,000
Intrafund Eliminations (2,690,000)
Total - $
Due from Other Funds Fund Receiving Advance
Water Operations advance bears interest from 3 to 5 percent. It will be repaid over a period of 13 years ending in 2030.
19 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 4: Capital Assets
a. Capital Asset Additions, Retirements, and Transfers
Capital assets at June 30, 2022 comprise of the following:
Balance at
June 30, 2021 Additions Retirements Transfers
Balance at
June 30, 2022
Capital assets, not being depreciated
Land 10,658,813 $ 1,454,653 $ - $ - $ 12,113,466 $
Easements 19,000 - - - 19,000
Construction in progress 101,262,167 60,007,415 (140,177) (3,950,369) 157,179,036 Total capital assets not being depreciated 111,939,980 61,462,068 (140,177) (3,950,369) 169,311,502 Capital assets, being depreciated
Buildings 4,460,793 - - - 4,460,793
Improvements 36,664,151 18,537 - - 36,682,688
Machinery and equipment 12,823,376 166,651 - 3,059,489 16,049,516 Plant and substations 297,544,620 - (739,867) 890,880 297,695,633 Distribution 1,273,767,639 54,431,697 (9,593) - 1,328,189,743 Total capital assets being depreciated 1,625,260,579 54,616,885 (749,460) 3,950,369 1,683,078,373 Less accumulated depreciation for
Buildings (1,403,427) (111,519) - - (1,514,946)
Improvements (2,837,734) (813,929) - - (3,651,663)
Machinery and equipment (8,793,926) (1,496,660) - - (10,290,586) Plant and substations (129,476,906) (6,152,696) 456,349 - (135,173,253) Distribution (300,953,593) (17,801,953) 679 - (318,754,867) Total accumulated depreciation (443,465,586) (26,376,757) 457,028 - (469,385,315) Net capital assets being depreciated 1,181,794,993 28,240,128 (292,432) 3,950,369 1,213,693,058 Environmental Utilities Enterprise
Funds Capital Assets, net $ 1,293,734,973 $ 89,702,196 $ (432,609) $ 1,383,004,560 - $ b. Depreciation/Amortization Allocation
Depreciation expense is charged to individual enterprise funds based on their usage of the related assets.
The amount allocated to each individual fund is as follows:
Water Operations $ 8,757,285
Water Construction 2,052,907
Water Rehabilitation 472,924
Water Meter Retrofit 472,260
Wastewater Operations 6,926,940
Wastewater Construction 5,685,627
Wastewater Rehabilitation 1,553,344
Waste Services Operations 307,606
Waste Services Capital Purchases 17,336
Waste Services Rehabilitation 130,528
Total Environmental Utilities Enterprise Funds $ 26,376,757 Note 5: Long-Term Debt
The Funds generally incur long-term debt to finance projects or purchase assets, which will have useful lives equal to or greater than the related debt.
20 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 5: Long-Term Debt (Continued)
a. Current Year Transactions and Balances
Original Issue
Amount
Balance at
June 30, 2021 Adjustments Additions Retirements
Balance at
June 30, 2022
Current
Portion
Certificate of Participation:
2015 Water Utility Revenue
$ 27,640,000 42,565,000 $ - $ - $ (2,825,000) $ 24,815,000 $ 2,975,000 $ 4,157,679 6,899,891 - - (461,964) 3,695,715 -
Total certificates of participation 49,464,891 31,797,679 - - (3,286,964) 28,510,715 2,975,000 Direct Placement Loans:
State Revolving Fund Loan - PGWWTP Energy Recovery 2,078,586 - (1,921,415) 3,871,532 - 1,950,117 - State Revolving Fund Loan - PGWWTP Expansion 4,344,362 4,344,362 - 25,556,804 - 29,901,166 - Total direct placement loans 6,422,948 4,344,362 (1,921,415) 29,428,336 - 31,851,283 - Total Environmental Utilities
Enterprise Funds Debt 55,887,839 $ 36,142,041 $ (1,921,415) $ 29,428,336 $ (3,286,964) $ 60,361,998 $ 2,975,000 $
2.00% - 5.00%, due 12/1/29
Add: bond premium
b. 2015 Water Utility Revenue Refunding Certificates of Participation On August 20, 2015, the Roseville Finance Authority issued the Water Revenue Certificates of Participation, Series 2015, in the principal amount of $42,565,000 to refund the 2007 Water Utility Certificates of Participation. The certificates bear interest at 2.00 percent to 5.00 percent and are due semi-annually on December 1 and June 1 of each year. The certificates are repayable by a pledge of net revenue from the Water Utility System. Principal payments are due annually on December 1 through 2030.
As of June 30, 2022, the total principal and interest remaining to be paid on the certificates was $29,424,625. As disclosed in the official statement, all net revenues of the Water Utility System are expected to provide coverage over debt service of 120 percent over the life of the certificates. For fiscal year 2022, net revenues amounted to $28,791,531 which represented coverage of 696 percent over the $4,134,075 in debt service. The balance outstanding as of June 30, 2022, was $24,815,000. c. 2020 State Revolving Fund Loans
In June 2020, the City entered into two loan agreements with the State Water Resources Control Board to secure funding for the Pleasant Grove Wastewater Treatment Plant Expansion (Expansion) project and the Pleasant Grove Wastewater Treatment Plant Energy Recovery (Energy Recovery) project in the form of loans from the Clean Water State Revolving Fund. In addition, the City entered into agreements with the South Placer Wastewater Authority (Authority), which is responsible for these projects, for the City to reimburse project costs to the Authority from loan disbursements and for the Authority to reimburse the City for costs of the loans. The loans bear interest at 1.30 percent and require net revenues equal to at least 120 percent of the maximum annual debt service with respect to the City’s share of outstanding wastewater obligations. For fiscal year 2022, wastewater net revenues amounted to $19,502,570 which represented coverage of 443 percent over the $4.4 million in maximum annual debt service. Interest accrues on the loans as project cost reimbursements are disbursed. Beginning one year after completion of construction, repayment of the principal and accrued interest will be paid annually. The projects are currently under construction with estimated completion dates in July 2023.
21 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 5: Long-Term Debt (Continued)
The Expansion project loan is approved for up to $78,347,000 and has a balance outstanding of $29,901,166 as of June 30, 2022. The Energy Recovery project loan is approved for up to $29,674,755 and allows for up to $4 million in loan forgiveness. As of June 30, 2022, a total of $5,950,118 of this loan has been disbursed and $4,000,000 forgiven.
Annual debt service requirements are shown below for all long-term debt of the Funds:
Principal Interest Principal Interest Principal Interest $ 1,156,075 2,975,000 $ - $ - $ 2,975,000 $ 1,156,075 $ 1,003,575 3,125,000 53,566 414,067 3,178,566 1,417,642
843,200 3,290,000 875,596 402,693 4,165,596 1,245,893
674,575 3,455,000 886,979 391,171 4,341,979 1,065,746
497,450 3,630,000 898,509 379,500 4,528,509 876,950
2028-2032 8,340,000 434,750 4,670,822 1,717,051 13,010,822 2,151,801 2033-2037 - - 4,982,423 1,401,650 4,982,423 1,401,650
2038-2042 - - 5,314,811 1,065,209 5,314,811 1,065,209
2043-2047 - - 5,669,373 706,323 5,669,373 706,323
2048-2052 - - 6,047,589 323,495 6,047,589 323,495
2053 - - 2,451,615 6,416,824 2,451,615 6,416,824
Totals 24,815,000 4,609,625 $ 31,851,283 13,217,983 $ 56,666,283 17,827,608 $ Reconciliation of long-term debt
Add deferred bond premium 3,695,715 - 3,695,715
Net long-term debt 28,510,715 $ 31,851,283 $ 60,361,998 $ 2027
Certificates of Participation Total
For the Year Ending June 30,
Loans
2026
2025
2024
2023
d. Original Issue Discounts and Premiums
Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net of the applicable bond premium or discount.
Note 6: Pension Plan
Plan Description – The Funds participate and contribute to the City’s Miscellaneous Plan (Plan), an agent multiple-employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan is established by State statute and may be amended by City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. For financial reporting purposes, the Funds report a proportionate share of the City’s net pension liability. Accordingly, the disclosures and required supplementary information (RSI) has been reported for the Funds as a cost-sharing participant.
Benefits Provided – CalPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries.
Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following:
the Basic Death benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law. 22 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 6: Pension Plan (Continued)
Pension Liability, Pension Expense and Deferred Outflows/Inflows of Resources Related to Pensions
The Plan’s provisions and benefits in effect at June 30, 2022, are summarized as follows:
Hire date Prior to January 1, 2013 After to January 1, 2013 Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50-55 52-67
Monthly benefits, as a % of annual salary 2.0-2.7% 1.0-2.5% Required employee contribution rates 8.00% 6.25%
Required employer contribution rates 10.85% 12.50%
Miscellaneous
Contributions – Section 20814(c) of the California Public Employees’ Retirement law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and effective on the July 1 following notice of a change in rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The Funds are required to contribute the difference between the actuarially determined rate and the contribution rates of employees.
Employee contribution rates for the fiscal year ended June 30, 2022, were 8.0 percent for the Classic Plan Members and 6.25 percent for the PEPRA Plan members. The Funds’ proportionate share of the City’s contributions to the miscellaneous plan is $6,561,442 for the year ended June 30, 2022.
As of June 30, 2022, the Funds reported a combined net pension liability of $45,893,780 for their proportionate share of the Plan’s net pension liability.
The net pension liability of the Plan was measured as of June 30, 2021, and the total pension liability used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021. The Funds’ proportion of the Plan’s net pension liability was based on the Funds’ fiscal year 2022 contributions to the Plan relative to the total contributions of the City has a whole.
The Funds’ proportionate share of the City’s miscellaneous pension plan net pension liability, measured as of June 30, 2021 was 23.76 percent, which is a 1.08 percent decrease from the prior year.
For the year ended June 30, 2022, the Funds recognized pension expense of $3,785,949. At June 30, 2022, the Funds reported deferred outflows of resources and deferred inflows of resources related to pension from the following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Pension contributions subsequent to the measurement date 7, $ 208,937 $ - Changes in assumptions - 33,069
Differences between expected and actual experience 2,035,333 - Net differences between projected and actual earnings on pension plan investments 13, - 187,560
Total $ 9,244,270 $ 13,220,629
2022
23 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 6: Pension Plan (Continued)
The amount of $7,208,937, reported as pension contributions subsequent to the measurement date, will be recognized as a reduction of the net pension liability in the year ended June 30, 2023. Other amounts will be recognized as a reduction to pension expense as follows:
Net Deferred Outflows of
Resources
2023 (2,194,194) $
2024 (2,465,687)
2025 (2,910,474)
2026 (3,614,941)
Total (11,185,296) $
Year Ending June 30,
Actuarial Assumptions – The Funds’ proportion of the City’s total pension liabilities in the June 30, 2020 actuarial valuation was determined using the following actuarial assumptions.
Valuation Date
Measurement Date
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate
Inflation
Payroll Growth
Projected Salary Increase
Invetment Rate of Return
Mortality
(1) Depending on age, service and type of employment
Miscellaneous
Entry-Age Normal Cost Method
Derived using CalPERS membership data
June 30, 2020
June 30, 2021
7.000%
3.3-14.2% (1)
3.00%
2.50%
7.15%
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2020 valuation were based on the results of a December 2017 actuarial experience study for the period of 1997 to 2015. Further details of the experience study can be found on the CalPERS website.
The long-term expected rate of return on pension plan investments was determined using a building block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense an inflation) are developed for each major asset class.
In determining the long-term expected rate of return on pension plan investments, CalPERS took into account both short and long-term market return expectations as well as the expected pension fund cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.
24 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 6: Pension Plan (Continued)
The table below reflects long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. These geometric rates of return are net of administrative expenses.
Assumed
Asset
Allocation
Real Return
Years 1-10(2)
Real Return
Years 11+(3)
Global Equity 50% 4.80% 5.98%
Fixed Income 28% 1.00% 2.62%
Inflation Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Assets 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
Total 100%
2- An expected inflation of 2.0% used for this period
3- An expected inflation of 2.92% used for this period
Asset Class(1)
2022
1- In the Basic Financial Statement, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investment; Inflation Assets are included in both Global Equity Securities and Global Debt Securities.
Discount Rate – The discount rate used to measure the total pension liability was 7.15 percent for each plan. The projection of cash flows used to determine the discount rate assumed that employee contributions will be made at the current contribution rate and that the district’s contributions will be made at rates equal to the difference between actuarially determined contributions rates and the employee rate.
Based on those assumptions, each pension plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current active and inactive employees. Therefore, the long-term expected rate of return on pension plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
Subsequent Events- Discount Rate – On November 15, 2021, the CalPERS Board of Administration selected a new asset allocation mix that will guide the fund’s investment portfolio for the next for years, while at the same time retaining the current target rate of return. The Board also approved adding 5 percent leverage to increase investment diversification. The new asset allocation takes effect July 1, 2022.
Sensitivity of the Funds’ proportionate share of the City’s Miscellaneous Plan Net Pension Liability to Changes in the Discount Rate – The following presents the Funds’ proportionate share of the net pension liability of the Plan, calculated using the discount rate for the Plan, as well as what the Funds’ proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1- percentage point higher than the current rate:
Miscellaneous
1% Decrease 6.15%
Net Pension Liability 70,918,151 $
Current Discount Rate 7.15%
Net Pension Liability 45,893,780 $
1% Increase 8.15%
Net Pension Liability 25,187,433 $
25 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 6: Pension Plan (Continued)
Pension Plan Fiduciary Net Position – Detailed information regarding the City’s collective net pension liability is available in the City’s separately issued Annual Comprehensive Financial Report (ACFR). The City’s financial statements may be obtained by contacting the City of Roseville’s Finance Department.
That report may also be obtained on the internet at www.roseville.ca.us.
Note 7: Post-Employment Health Care Benefits
Plan Description
The City provides medical benefits to substantially all retirees under the City of Roseville Other Post-Employment Benefit Plan (Plan), a single employer defined benefit healthcare plan administered by the Trust Investment Review Committee. The City is responsible for establishing and amending the funding policy of the Plan. The Plan financial statements can be obtained at www.roseville.ca.us or by contacting the City of Roseville Finance Department at 311 Vernon Street, Roseville, California 95678.
For financial reporting purposes, the Funds reports a proportionate share of the City’s net OPEB liability.
Accordingly, the disclosures and required supplementary information (RSI) has been reported for the Funds as a cost-sharing participant.
Benefits Provided – The Plan provides medical, dental, and vision insurance benefits to eligible retirees and their dependents. Benefits are provided through a third-party insurer, and the full cost of the benefits is covered by the Plan. Benefit provisions are established and may be amended by City labor agreements, which are approved by the City Council.
Contributions – The contribution requirements of plan members and the City are established and may be amended by the City Council. The City Council establishes rates based on actuarially determined rates.
For the year ended June 30, 2022, the Funds contributed $2,606,917 to the Plan.
OPEB Liabilities, OPEB Expense, and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB – At June 30, 2022, the Funds reported a liability of $14,172,000 for their proportionate share of the City’s net OPEB liability.
The net OPEB liability was measured as of June 30, 2022, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2021. The Funds’ proportion of the net OPEB liability was based on the Fund’s fiscal year 2022 contributions to the Plan relative to the total contributions of the City as a whole. At June 30, 2022, the Funds’ proportion was
16.93 percent, which is a decrease of 2.05 percent from its proportion measured as of June 30, 2021.
For the year ended June 30, 2022, the Funds recognized an OPEB expense of $416,414. At June 30, 2022, the Funds reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
Deferred Outflows
of Resources
Deferred Inflows of
Resources
Changes in assumptions $ 1,464,594 $ 3,175,451
Differences between expected and actual experience - 6,359,549 Net differences between projected and actual earnings on pension plan investments 1,484,406 -
Total $ 2,949,000 $ 9,535,000
2022
26 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Post-Employment Health Care Benefits (Continued) Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as a reduction to OPEB expense as follows:
Net Deferred Inflows
of Resources
2023 (1,523,313) $
2024 (1,371,642)
2025 (1,025,644)
2026 (299,201)
2027 (1,004,853)
Thereafter (1,634,347)
Total $ (6,859,000)
Year Ending June 30,
Actuarial Assumptions - The total OPEB liability in the June 30, 2020, actuarial valuation was determined using the following actuarial assumptions applied to all periods included in the measurement, unless otherwise specified:
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Contribution Policy
Discount Rate 5.75%
Expected Long-Term Rate of Return 5.75%
Inflation 2.50%
Mortality, Retirement, Disability, Termination CalPERS 1997-2015 Experience Study Mortality Improvement Mortality projected fully generational with Scale MP-2019 Salary Increase 2.75%
Medical Trend
Healthcare participation Tier 1: 100%
Tier 2 & Tier 3 RFF: 80% at 50% of cap to 100% of cap
Tier 3 Non-RFF & Tier 4: 60%
Mortality Derived using CalPERS membership data
(1) Depending on age, service and type of employment
Prefunded with pay-go plus percent of pay which
varies by employee group.
Non-Medicare - 6.5% for 2021, decreasing to an ultimate rate of 3.75% in 2076
Medicare - 6.5% for 2021, decreasing to an ultimate rate of
4.0% in 2076
The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:
Target
Allocation Real Return1
Equities 60% 4.65%
Fixed Income 40% 0.78%
Total 100%
1 An expected of Inflation is 2.50% used
Asset Class
27 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 7: Post-Employment Health Care Benefits (Continued) Discount rate. The discount rate used to measure the total OPEB liability was 5.75 percent. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.
Sensitivity of the Environmental Funds’ proportionate share of the net OPEB liability to changes in the discount rate
The following presents the Funds’ proportionate share of the net OPEB liability, as well as what the Funds’ proportionate share of the net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (4.75 percent) or 1-percentage-point higher (6.75 percent) than the current discount rate:
1% Decrease
(4.75%)
Discount Rate
(5.75%)
1% Increase
(6.75%)
Net OPEB Liability 19,300,456 $ 14,172,000 $ 10,020,147 $ Sensitivity of the Environmental Funds’ proportionate share of the net OPEB liability to changes in the healthcare cost trend rate
The following presents the Funds’ proportionate share of the net OPEB liability, as well as what the Funds’ proportionate share of the net OPEB liability would be if it were calculated using a healthcare cost trend rate that is 1-percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates:
1% Decrease
(Non- Medicare 5.5%
decreasing to 2.75%)
Discount Rate
(Non- Medicare 6.5%
decreasing to 3.75%)
1% Increase
(Non- Medicare 7.5%
decreasing to 4.75%)
Net OPEB Liability $ 10,355,952 $ 14,172,000 $ 18,329,873 OPEB plan fiduciary net position – Detailed information about the Plan’s fiduciary net position is available in the separately issued City of Roseville Other Postemployment Benefits Trust financial report.
Note 8: Risk Management
The Funds are included in the City’s risk management program. The City is exposed to various risks of loss related to worker’s compensation, torts, theft of, damage to and destruction of assets; errors and omissions; and natural disasters for which the City self-insures and/or carries commercial insurance.
Earthquake damage is not included in the property insurance coverage carried by the City. All funds of the City participate in the program and make payments to the Risk Management Internal Service Fund based on estimates of the amounts needed to pay operating costs, insurance premiums, and prior and current year claims.
28 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 9: South Placer Wastewater Authority
The City is a member of the South Placer Wastewater Authority (SPWA), a joint powers agency which operates under a joint powers agreement among three public agencies, the City of Roseville, South Placer Municipal Utility District and Placer County. The purpose of SPWA is to provide for the planning, financing, acquisition, construction and operation of the Regional Wastewater Facilities. Under the terms of the amended and restated funding agreement, effective January 31, 2019, the City will own and operate the Regional Wastewater Facilities and the member agencies will share the operating costs of the Facilities after construction is complete. The Regional Wastewater Facilities include the Dry Creek Plant and the Pleasant Grove Plant.
Under the terms of the Reallocation and Repayment Agreement, effective January 31, 2019, the three agencies are responsible for the repayment of all the revenue bonds. The City’s share of this obligation is
64.57%. In fiscal year 2021, the City changed its method for calculating its investment in SPWA reserves.
In years prior to fiscal year 2021, the City’s proportionate share of SPWA debt was reported as a separate line with the Wastewater Fund balance sheet. This debt is now included in the SPWA reserves calculation.
The City’s net investment in SPWA Reserves at June 30, 2022, was a liability of $14,674,266, which includes the City’s rate stabilization fund balance of $63,156,285.
During the year ended June 30, 2022, the City paid $19,655,287 to SPWA based on connection fees collected during the fiscal year.
SPWA’s financial statements can be obtained from the City of Roseville, 311 Vernon Street, Roseville, California, 95678.
Note 10: Municipal Solid Waste Landfill Closure and Post Closure Care Costs State and federal laws and regulations require that the City perform certain maintenance and monitoring functions at the Roseville sanitary landfill site, which is closed, through the year 2024. Accordingly, the City has recorded a liability and expense in the Waste Services Enterprise Fund for the estimated postclosure care cost. The recorded amount is based on applicable state and local laws and regulations concerning closure and postclosure care. If additional postclosure care requirements are determined (due to changes in technology or applicable laws or regulations, for example), these costs may result in increased charges to future landfill users or the usage of future tax revenues. During fiscal year 2022, the changes of landfill closure liabilities were as follows:
Beginning Balance $ 784,378
Deductions (200,307)
Ending Balance $ 584,071
29 5(48,5('6833/(0(17$5<,1)250$7,21
30 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
SCHEDULE OF THE ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS’ PROPORTIONAL SHARE OF THE
CITY'S MISCELLANEOUS PLAN NET PENSION LIABILITY
AS OF JUNE 30, FOR THE LAST TEN FISCAL YEARS (1)
2015 2016 2017 2018
Proportion of the City's miscellaneous plan 23.04% 22.92% 22.24% 23.89% net pension liability
Proportionate share of the City's miscellaneous plan $ 38,280,956 $ 40,337,310 $ 45,402,874 $ 54,604,965 net pension liability
Covered payroll $ 15,090,600 $ 15,784,820 $ 16,538,824 $ 18,089,649 Proportionate share of the net pension liability as a
percentage of covered payroll 253.67% 255.54% 274.52% 301.86% Miscellaneous plan fiduciary net position as a
percentage of the total pension liability 67.62% 66.97% 63.89% 63.85% Measurement date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 (1) Historical information is required only for measurement for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation. 31 2019 2020 2021 2022
24.38% 23.84% 24.84% 23.76%
$ 56,591,332 $ 59,010,067 $ 65,734,461 $ 45,893,780
$ 18,632,338 $ 16,513,256 $ 17,837,256 $ 21,891,924
303.73% 357.35% 368.52% 209.64%
65.21% 65.09% 64.55% 75.39%
6/30/2018 6/30/2019 6/30/2020 6/30/2021
32 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
SCHEDULE OF PENSION CONTRIBUTIONS
LAST TEN YEARS**
2015 2016 2017 2018
Valuation Date June 30, 2013 June 30, 2014 June 30, 2015 June 30, 2016 Miscellaneous Miscellaneous Miscellaneous Miscellaneous Actuarial Determined Contribution $ 3,906,008 3,657,536 $ 4,656,142 $ $ 4,392,306 (3,906,008) (3,657,536) (4,656,142) (4,392,306)
$ - $ - $ - $ -
Covered payroll $ 16,538,824 15,784,820 $ $ 18,089,649 $ 18,632,338 Contributions as a percentage of covered payroll 23.17% 23.62% 25.74% 23.57% Notes to Schedule:
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Asset valuation method
Inflation
Salary increases
Payroll growth
Investment rate of return
Retirement age
Mortality
All other actuarial assumptions used in the June 30, 2018 valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The Experience Study report may be accessed on the CalPERS website at www.calpers.ca.gov under Forms and Publications.
The mortality table used was developed based on CalPERS’ specific data. The table includes 15 years of mortality improvements using 90 percent of Society of Actuaries' Scale 2016. For more details on this table, please refer to the 2017 experience study report. **Historical information is required only for measurement periods for which GASB 68 is applicable. Fiscal Year 2015 was the first year of implementation
2.75%
7.00%, net of pension plan investment expenses, including inflation.
Varies by Entry Age and Service
Market Value
2.50%
Contribution in relation to the Actuarially Determined Contribution Contribution Deficiency (Excess)
Entry age normal cost method
Level percentage of pay, a summary of the current policy is provided in the table below:
33 2019 2020 2021 2022
June 30, 2017 June 30, 2018 June 30, 2019 June 30, 2020 Miscellaneous Miscellaneous Miscellaneous Miscellaneous $ 4,962,133 $ 5,489,807 $ 6,761,884 $ 7,208,937
(4,962,133) (5,489,807) (6,761,884) (7,208,937)
$ - $ - $ - $ -
$ 16,513,256 $ 17,837,256 $ 21,891,924 $ 18,036,810
30.05% 30.78% 30.89% 39.97%
34 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
SCHEDULE OF THE ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS’ PROPORTIONATE SHARE OF THE CITY’S NET OPEB LIABILITY
LAST TEN YEARS**
2018 2019 2020 2021 2022
Measurement Date June 30, 2018 June 30, 2019 June 30, 2020 June 30, 2021 June 30, 2022 Proportion of the City's miscellaneous plan 17.65% 18.74% 18.84% 18.98% 16.93% net OPEB liability
Proportionate share of City's miscellaneous plans $ 25,203,000 $ 26,400,000 $ 22,076,000 $ 18,906,000 $ 14,172,000 net OPEB liability
Covered payroll $ 18,632,338 18,089,649 $ 16,513,256 $ 17,837,256 $ 21,776,864 $ Proportionate share of net OPEB liability as a 139.32% 141.69% 133.69% 105.99% 65.08% percentage of covered payroll
Miscellaneous plan fiduciary net position as a 37.07% 40.98% 48.58% 58.95% 60.73% percentage of the total OPEB liability
**Historical information is required only for measurement for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. 35 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
SCHEDULE OF OPEB CONTRIBUTIONS
LAST TEN YEARS**
2018 2019 2020 2021 2022
Valuation Date June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 June 30, 2022 $ 2,873,000 2,796,000 $ 3,106,000 $ 2,914,000 $ 1,809,309 $ (2,873,000) (2,796,000) (3,106,000) (2,914,000) (1,809,309) $ - - $ - $ - $ - $
$ 18,089,649 $ 18,632,338 $ 16,513,256 $ 17,837,256 $ 21,776,864
15.46% 15.42% 18.81% 16.34% 8.31%
Notes to Schedule:
Methods and assumptions used to determine contributions:
Most Recent Valuation Date June 30, 2021
Actuarial Cost Method
Amortization Method
Asset Valuation Method
Inflation
Salary Increase
Discount rate
Mortality
Contribution Deficiency (Excess)
Covered-employee payroll
Contributions as a percentage of covered-employee payroll Actuarially Determined Contribution
Level percent of pay
Contribution in Relation to the Actuarially Determined Contributions ** Historical information is required only for the measurement periods for which GASB 75 is applicable. Fiscal Year 2018 was the first year of implementation. Future years' information will be displayed up to 10 years as information becomes available.
Entry Age Normal, level percent of payroll
Investment gains and losses spread over 5 year rolling period Derived using CalPERS membership data
5.75%
2.50%
Aggregate of 2.75%
36 6833/(0(17$5<,1)250$7,21
37 )81''(6&5,37,216
:DWHU(QWHUSULVH)XQG
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Water Meter Retrofit Fund ±DFFRXQWVIRUDOOUHYHQXHVDQGH[SHQVHVUHODWHGWRLQVWDOOLQJZDWHUPHWHUV Water Rate Stabilization Fund – DFFRXQWV IRU DOO UHYHQXHV DQG H[SHQVHV UHODWHG WR PDLQWDLQLQJ WKH VKRUWWHUPDQG ORQJWHUPILQDQFLDOKHDOWKRIWKHZDWHUXWLOLW\DQGPLWLJDWLQJULVNVDVVRFLDWHGZLWKILQDQFLDO H[SRVXUHV7KLVLV IXQGHGSULPDULO\E\FXVWRPHUXVHUFKDUJHV Utility Shared Services ±DFFRXQWVIRUXWLOLW\ELOOLQJDQGPHWHUUHDGLQJDFWLYLW\IRUDOOXWLOLW\IXQGV :DVWHZDWHU(QWHUSULVH)XQG
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Wastewater Rate Stabilization Fund ±DFFRXQWVIRUDOOUHYHQXHVDQGH[SHQVHVUHODWHGWRPDLQWDLQLQJWKH VKRUW WHUP DQG ORQJWHUP ILQDQFLDO KHDOWK RI WKH ZDVWHZDWHU XWLOLW\ DQGPLWLJDWLQJ ULVNV DVVRFLDWHG ZLWK ILQDQFLDO H[SRVXUHV7KLVLVIXQGHGSULPDULO\E\FXVWRPHUXVHUFKDUJHV :DVWH6HUYLFHV(QWHUSULVH)XQG
Waste Services Operations Fund ±DFFRXQWVIRUDOOUHYHQXHVDQGH[SHQVHVUHODWHGWRWKHRSHUDWLRQVRIWKH &LW\ RZQHGDQGRSHUDWHGVROLGZDVWHXWLOLW\7KLVLVIXQGHGSULPDULO\E\FXVWRPHUXVHUFKDUJHV Waste Services Capital Purchase Fund ±DFFRXQWVIRUZDVWHVHUYLFHVXWLOLW\FDSLWDOSXUFKDVHVIXQGHGE\ GHYHORSPHQWIHHV
Waste Services Rehabilitation Fund ±DFFRXQWVIRUZDVWHVHUYLFHVXWLOLW\ UHKDELOLWDWLRQSURMHFWVIXQGHGE\ FXVWRPHUXVHUFKDUJHV
Waste Services Rate Stabilization Fund ±DFFRXQWVIRUDOOUHYHQXHVDQGH[SHQVHVUHODWHGWRPDLQWDLQLQJ WKH VKRUWWHUPDQGORQJWHUPILQDQFLDOKHDOWKRIWKHZDVWH VHUYLFHVXWLOLW\DQGPLWLJDWLQJ ULVNVDVVRFLDWHG ZLWK ILQDQFLDOH[SRVXUHV7KLVLVIXQGHGSULPDULO\E\FXVWRPHUXVHUFKDUJHV 38 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
Assets:
Current:
Cash and investments in City Treasury $ 37,573,183 $ 47,919,474 $ 24,944,903 $ 1,462,227 Restricted cash and investments with fiscal agents 6,302,936 - - - Receivables:
Accounts, net of allowance for doubtful accounts 4,493,597 8,252 2,506 1,919 Accrued interest 170,869 90,675 52,128 3,788
Notes and loans - 2,189 - 37,204
Due from other funds 666,130 - - -
Inventories - 3,404,805 - -
Developer permit fee receivable 4,917,269 596 - -
Total Current Assets 59,984,930 45,565,045 24,999,537 1,505,138 Noncurrent:
Advances to other funds 2,690,000 - - -
Land and construction in progress 41,017,701 4,759,190 8,850,414 - Capital assets being depreciated, net 462,476,489 89,304,523 17,294,395 2,729,959 Total Noncurrent Assets 467,235,679 133,012,224 26,144,809 2,729,959 Total Assets 192,997,154 512,800,724 51,144,346 4,235,097 Deferred Outflows of Resources:
Deferred charge on refunding 1,363,281 - - -
Deferred outflows related to OPEB - 883,000 - -
Deferred outflows related to pensions - 3,112,132 - -
Total Deferred Outflows of Resources 3,995,132 1,363,281 - - Liabilities:
Current:
Accounts payable 4,691,854 546,140 811,385 3
Accrued liabilities 99,119 331,800 - -
Uneared revenues - 8,863 - -
Deposits payable - 84,322 - -
Due to other funds - 385,000 281,130 -
Current portion of compensated absences 855,901 - - -
Current portion of long-term debt 2,975,000 - - -
Total Current Liabilities 7,765,973 2,212,026 1,092,515 3 Noncurrent:
Advances from other funds - 2,690,000 - -
Net Investment in SPWA reserves - - - -
Landfill closure and post closure liability - - - -
Compensated absences - 547,617 - -
Net OPEB liability - 4,242,000 - -
Net pension liability - 15,450,379 - -
Long-term debt, non-current portion 25,535,715 - - -
Total Noncurrent Liabilities 22,929,996 25,535,715 - -
Total Liabilities 33,301,688 25,142,022 1,092,515 3
Deferred Inflows of Resources:
Deferred OPEB related items - 2,854,000 - -
Deferred pension related items - 4,450,793 - -
Total Deferred Inflows of Resources 7,304,793 - - -
Net Position:
Net Investment in capital assets 103,174,790 467,235,679 26,144,809 2,729,959 Restricted for capital projects 6,302,936 - - -
Restricted for debt service 4,134,075 - - -
Unrestricted 47,446,946 17,113,362 23,907,022 1,505,135 Total Net Position $ 161,058,747 484,349,041 $ 50,051,831 $ 4,235,094 $ Operations Construction Rehabilitation Meter Retrofit
Water Enterprise Fund
39 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
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
(CONTINUED)
$ 12,500,282 $ 7,298 $ 124,407,367 - $
- - - 6,302,936
- - - 4,506,274
14,447 35,018 366,925
- - - 39,393
- - (666,130) -
- - - 3,404,805
- - - 4,917,865
12,535,300 21,745 (666,130) 143,945,565
- - (2,690,000) -
- - - 54,627,305
- - - 571,805,366
- - (2,690,000) 626,432,671
12,535,300 21,745 (3,356,130) 770,378,236
- - - 1,363,281
- - - 883,000
- - - 3,112,132
- - - 5,358,413
- 24 - 6,049,406
- - - 430,919
- - - 8,863
- - - 84,322
- - (666,130) -
- - - 855,901
- - - 2,975,000
- 24 (666,130) 10,404,411
- - (2,690,000) -
- - - -
- - - -
- - - 547,617
- - - 4,242,000
- - - 15,450,379
- - - 25,535,715
- - (2,690,000) 45,775,711
- 24 (3,356,130) 56,180,122
- - - 2,854,000
- - - 4,450,793
- - - 7,304,793
- - - 599,285,237
- - - 6,302,936
- - - 4,134,075
12,535,276 21,745 102,529,486 -
$ 12,535,276 $ 21,745 $ 712,251,734 - $
Utility Shared
Services
Water Enterprise Fund
Rate
Stabilization Total
Interfund
Eliminations
40 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
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
$ 21,793,921 $ 3,714,266 $ 27,567,935 $ 10,431,012
- - - -
2,680,745 4,549,093 4,536 -
247,843 64,325 104,705 4,689
31,851,284 - - -
- - - -
- 141,198 - -
4,971,832 - - -
26,548,537 43,465,970 27,677,176 10,435,701
- - - -
104,645,511 5,556,242 1,748,213 279,349
198,651,031 374,583,070 66,604,416 -
303,296,542 380,139,312 68,352,629 279,349
346,762,512 406,687,849 96,029,805 10,715,050
- - - -
- 1,248,000 - -
- 3,881,062 - -
- 5,129,062 - -
2,680,752 1,268,461 974,924 16,205
238,582 476,639 - -
- 1,013 - -
- 86,327 - -
- - - -
- 1,188,525 - -
- - - -
2,919,334 3,020,965 974,924 16,205
- - - -
14,674,266 - - -
- - - -
- 712,123 - -
- 5,998,000 - -
19,267,783 - - -
31,851,283 - - -
25,977,906 46,525,549 - -
28,998,871 49,444,883 974,924 16,205
- 4,035,000 - -
- 5,550,473 - -
- 9,585,473 - -
271,445,259 380,139,312 68,352,629 279,349
- - - -
5,516,260 - - -
20,356,110 (6,906,745) 26,702,252 10,419,496
$ 297,317,629 373,232,567 $ 95,054,881 $ 10,698,845 $
Regional
Operations Rehabilitation
Wastewater Enterprise Fund
Construction Rehabilitation
41 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
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
(CONTINUED)
Waste Services
Enterprise Fund
$ - 15,985,896 $ 79,493,030 $ 24,121,538 $
- - - -
- - 7,234,374 3,806,122
- 28,226 449,788 62,801
- - 31,851,284 -
- - - -
- - 141,198 220,922
- - 4,971,832 -
- 16,014,122 124,141,506 28,211,383
- - - -
- - 112,229,315 1,082,661
- - 639,838,517 1,530,031
- - 752,067,832 2,612,692
- 16,014,122 876,209,338 30,824,075
- - - -
- - 1,248,000 818,000
- - 3,881,062 2,251,076
- - 5,129,062 3,069,076
- 18 4,940,360 1,071,452
- - 715,221 310,192
- - 1,013 -
- - 86,327 72,306
- - - -
- - 1,188,525 712,786
- - - -
- 18 6,931,446 2,166,736
- - - -
- - 14,674,266 -
- - - 584,071
- - 712,123 360,131
- - 5,998,000 3,932,000
- - 19,267,783 11,175,618
- - 31,851,283 -
- - 72,503,455 16,051,820
- 18 79,434,901 18,218,556
- - 4,035,000 2,646,000
- - 5,550,473 3,219,363
- - 9,585,473 5,865,363
- - 720,216,549 2,612,691
- - - -
- - 5,516,260 -
- 16,014,104 66,585,217 7,196,541
$ - 16,014,104 $ 792,318,026 $ 9,809,232 $
Total
Wastewater Enterprise Fund
Rate
Stabilization Operations
Interfund
Eliminations
42 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF NET POSITION
JUNE 30, 2022
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
$ 5,461,326 $ 3,547,511 $ 3,193,273 $ 36,323,648 - $
- - - - -
- - - - 3,806,122
10,951 13,328 10,247 - 97,327
- - - - -
- - - - -
- - - - 220,922
- 41,403 - - 41,403
5,516,057 3,558,462 3,203,520 40,489,422 -
- - - - -
1,372,221 - - - 2,454,882
343,750 175,394 - - 2,049,175
1,715,971 175,394 - - 4,504,057
5,691,451 5,274,433 3,203,520 44,993,479 -
- - - - -
- - - - 818,000
- - - - 2,251,076
- - - - 3,069,076
88,697 11 4 - 1,160,164
- - - - 310,192
- - - - -
- - - - 72,306
- - - - -
- - - - 712,786
- - - - -
88,697 11 4 - 2,255,448
- - - - -
- - - - -
- - - - 584,071
- - - - 360,131
- - - - 3,932,000
- - - - 11,175,618
- - - - -
- - - - 16,051,820
88,697 11 4 - 18,307,268
- - - - 2,646,000
- - - - 3,219,363
- - - - 5,865,363
1,715,971 175,394 - - 4,504,056
- - - - -
- - - - -
5,516,046 3,469,765 3,203,516 19,385,868 -
$ 5,691,440 $ 5,185,736 $ 3,203,516 $ 23,889,924 - $
Rehabiliation Total
Capital
Purchase
Rate
Stabilization
Interfund
Eliminations
Waste Services Enterprise Fund
43 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
Operating Revenues:
Charges for services $ - 37,121,021 $ - $ - $
Other 110,410 381,608 - -
Total Operating Revenues 110,410 37,502,629 - -
Operating Expenses:
Operations 44,565 15,338,020 900,650 2,938
Administration 323,684 2,870,930 989,460 551
Depreciation and amortization 1,761,353 8,757,285 472,924 472,260 Total Operating Expenses 2,129,602 26,966,235 2,363,034 475,749 Operating Income (Loss) (2,019,192) 10,536,394 (2,363,034) (475,749) Nonoperating Revenues (Expenses):
Taxes - - - -
Subventions and grants - 47,729 - -
Interest and rents revenue (loss) (2,486,563) (2,228,864) (1,427,086) (84,360) Interest and fiscal charges (expense) (1,289,516) (173,000) (4,270) - Increase (decrease) in SPWA reserves - - - -
Gain (loss) on disposal of capital assets - - - -
Total Nonoperating
Revenues (Expenses) (3,776,079) (2,354,135) (1,431,356) (84,360) Income (Loss) Before Transfers 8,182,259 (5,795,271) (3,794,390) (560,109) and Capital Contributions
Capital contributions - connection/impact fees 17,217,745 - - 108,331 Capital contributions from developers and other agencies 30,332,939 506,724 - 7,606 Transfers in 58,350 1,445,267 5,122,588 -
Transfers out (491,054) (6,438,796) (96,685) -
Changes in Net Position 11,496,494 33,521,669 1,231,513 (444,172) Net Position:
Net Position - Beginning 149,562,253 450,827,372 48,820,318 4,679,266 Net Position - Ending $ 161,058,747 484,349,041 $ 50,051,831 $ 4,235,094 $ Water Enterprise Fund
Operations Construction Rehabilitation Meter Retrofit
44 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
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):
Taxes
Subventions and grants
Interest and rents revenue (loss)
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
Capital contributions - connection/impact fees
Capital contributions from developers and other agencies Transfers in
Transfers out
Changes in Net Position
Net Position:
Net Position - Beginning
Net Position - Ending
(CONTINUED)
$ - - $ - $ 37,121,021 $
- - - 492,018
- - - 37,613,039
297 10 (203,189) 16,083,291
- 11,558 203,189 4,399,372
- - - 11,463,822
10 11,855 - 31,946,485
(10) (11,855) - 5,666,554
- - - -
- - - 47,729
(35,141) (724,101) - (6,986,115)
- - - (1,466,786)
- - - -
- - - -
(35,141) (724,101) - (8,405,172)
(35,151) (735,956) - (2,738,618)
- - - 17,326,076
- - - 30,847,269
- - (5,420,821) 1,205,384
- (250,000) 5,420,821 (1,855,714)
(35,151) (985,956) - 44,784,397
13,521,232 56,896 667,467,337 -
$ 12,535,276 $ 21,745 $ 712,251,734 - $
Water Enterprise Fund
Rate
Stabilization
Utility Shared
Services Total
Interfund
Eliminations
45 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
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):
Taxes
Subventions and grants
Interest and rents revenue (loss)
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
Capital contributions - connection/impact fees
Capital contributions from developers and other agencies Transfers in
Transfers out
Changes in Net Position
Net Position:
Net Position - Beginning
Net Position - Ending
$ - 46,029,184 $ 355,500 $ 1,832,250 $
14,488 346,569 178,888 19,067
14,488 46,375,753 534,388 1,851,317
4,764,353 28,610,933 612,248 240,891
2,283,493 3,409 638,184 372
6,926,940 5,685,627 1,553,344 -
10,453,389 37,821,366 2,803,776 241,263
8,554,387 (10,438,901) (2,269,388) 1,610,054
- - - -
4,584,159 - 36,161 -
69,158 (1,365,132) (1,624,887) (609,759)
(239,532) (1,900) - -
(23,628,726) - - -
- (292,432) - -
(19,214,941) (1,659,464) (1,588,726) (609,759)
6,894,923 (29,653,842) (3,858,114) 1,000,295
20,529,881 - - -
30,725,986 25,416,084 - -
2,250,000 5,560,347 - 5,000,000
- (9,640,402) (2,000,000) -
21,602,025 24,920,605 (297,767) 6,000,295
348,311,962 275,715,604 95,352,648 4,698,550
$ 297,317,629 373,232,567 $ 95,054,881 $ 10,698,845 $
Operations
Wastewater Enterprise Fund
Construction Rehabilitation
Regional
Rehabilitation
46 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
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):
Taxes
Subventions and grants
Interest and rents revenue (loss)
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
Capital contributions - connection/impact fees
Capital contributions from developers and other agencies Transfers in
Transfers out
Changes in Net Position
Net Position:
Net Position - Beginning
Net Position - Ending
(CONTINUED)
Waste Services
Enterprise Fund
$ - - $ 48,216,934 $ 35,553,901 $
- - 559,012 428,031
- - 48,775,946 35,981,932
380 34,228,805 - 23,471,429
- 11,215 2,936,673 2,952,274
- - 14,165,911 107,300
- 11,595 51,331,389 26,531,003
- (11,595) (2,555,443) 9,450,929
- - - -
- - 4,620,320 2,960
- (898,905) (4,429,525) (1,451,592)
- - (241,432) -
- - (23,628,726) -
- - (292,432) -
- (898,905) (23,971,795) (1,448,632)
- (910,500) (26,527,238) 8,002,297
- - 20,529,881 -
- - 56,142,070 778,043
(12,721,124) - 89,223 3,550,000
12,721,124 (2,250,000) (1,169,278) (3,969,372)
- (3,160,500) 49,064,658 8,360,968
19,174,604 743,253,368 - 1,448,264
$ 16,014,104 $ 792,318,026 - $ $ 9,809,232
Totals
Interfund
Eliminations
Wastewater Enterprise Fund
Rate
Stabilization Operations
47 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
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):
Taxes
Subventions and grants
Interest and rents revenue (loss)
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
Capital contributions - connection/impact fees
Capital contributions from developers and other agencies Transfers in
Transfers out
Changes in Net Position
Net Position:
Net Position - Beginning
Net Position - Ending
$ - - $ - $ - $ 35,553,901 $
- 70,310 - - 498,341
- 70,310 - - 36,052,242
356,550 215,964 100 - 24,044,043
82,321 10,461 - - 3,045,056
130,528 17,336 - - 255,164
569,399 243,761 100 - 27,344,263
(569,399) (173,451) (100) - 8,707,979
- - - - -
- - - - 2,960
(201,596) (320,367) (172,417) - (2,145,972)
- - - - -
- - - - -
- - - - -
(201,596) (320,367) (172,417) - (2,143,012)
(770,995) (493,818) (172,517) - 6,564,967
- 875,780 - - 875,780
- - - - 778,043
633,736 - - (4,116,157) 67,579
(50,585) - (3,500,000) 4,116,157 (3,403,800)
(187,844) 381,962 (3,672,517) - 4,882,569
5,373,580 5,309,478 6,876,033 - 19,007,355
$ 5,185,736 5,691,440 $ 3,203,516 $ - $ 23,889,924 $
Waste Services Enterprise Fund
Rehabilitation
Capital
Purchase Totals
Rate
Stabilization
Interfund
Eliminations
48 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from/paid to customers $ 37,503,269 $ (252,138) $ (36,067) $ (2,138) Cash paid to/from suppliers 390,151 (12,833,876) (4,379,137) (3,485) Cash paid to employees (15,188) (11,770,449) - -
Net Cash Provided (Used) by Operating Activities 12,898,944 122,825 (4,415,204) (5,623) Cash Flows from Non-Capital
Financing Activities:
Cash transfers out (491,054) (6,438,796) (96,685) -
Cash transfers in 58,350 1,445,267 5,122,588 -
Payments (receipts) on advances to (from) other funds 666,130 (385,000) (281,130) - (Increase) decrease in due from other funds 287 (666,130) 368 - Increase (decrease) in due to other funds - 384,632 281,130 - Changes in deposits - 84,283 - -
(Increase) decrease in notes and loans receivable - - - 8,754 Subventions and grants - 47,729 - -
Net Cash Provided (Used) by
Non-Capital Financing Activities (4,861,598) (432,704) 5,026,271 8,754 Cash Flows from Capital
and Related Financing Activities:
Capital contributions - 1,747,958 - 7,606
Net change for asset construction/acquisition (3,999,332) (19,122,483) (4,476,634) 108,331 Principal paid on capital debt (2,825,000) - - -
Interest paid on capital debt (1,289,516) (173,000) (4,270) - Proceeds from capital debt issued - - - -
Connection/impact fees 17,326,076 - -
Net Cash Provided (Used) by
Capital and Related Financing Activities (221,449) (8,113,848) (4,480,904) 115,937 Cash Flows from Investing Activities:
Investment in SPWA Reserves - - - -
Fair market adjustment (3,307,059) (2,571,969) (1,708,547) (98,699) Interest received 820,496 343,105 281,461 14,339
Net Cash Provided (Used) by
Investing Activities (2,486,563) (2,228,864) (1,427,086) (84,360) Net Increase (Decrease) in Cash
and Cash Equivalents (10,910,290) 5,587,033 (5,296,923) 34,708 Cash and Cash Equivalents at Beginning of Year 31,986,150 65,132,700 30,241,826 1,427,519 Cash and Cash Equivalents at End of Year $ 37,573,183 $ 54,222,410 $ 24,944,903 $ 1,462,227 Reconciliation of Operating Income to Net Cash
Provided (Used) by Operating Activities:
Operating income (loss) $ (2,019,192) 10,536,394 $ (2,363,034) $ (475,749) $ Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:
Depreciation and amortization 1,761,353 8,757,285 472,924 472,260 Current year adjustment to CIP - - - -
(Increase) decrease in receivables (565,737) 190,279 (25,084) (2,137) (Increase) decrease in inventory - (253,735) - -
Increase (decrease) in accounts payable 961,589 (486,426) (2,500,010) 3 Increase (decrease) in accrued liabilities (15,188) 47,752 - - Increase (decrease) in unearned revenue - 2,560 - -
Increase (decrease) in net pension liability - (6,511,944) - - Increase (decrease) in net OPEB liability - (3,338,000) - - (Increase) decrease in deferred pension related items - 4,660,267 - - (Increase) decrease in deferred OPEB related items - (763,000) - - Increase (decrease) in compensated absences - 57,512 - - Total Adjustments 2,142,017 2,362,550 (2,052,170) 470,126 Net Cash Provided (Used) by
Operating Activities $ 122,825 12,898,944 $ (4,415,204) $ $ (5,623) Non-Cash Investing, Capital, and Financing Activities:
Capital assets transferred to governmental activities $ - $ - $ - $ - Net amortization of premium and deferred loss - (461,963) - - Transfer of land - 676,610 - -
Gain/(Loss) on disposition of capital assets - (140,177) - - Capital contributions 29,091,705 - - -
Water Enterprise Fund
Operations Construction Rehabilitation Meter Retrofit
49 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from/paid to customers
Cash paid to/from 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
Changes 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:
Capital contributions
Net change for asset construction/acquisition
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
Fair market adjustment
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
Net amortization of premium and deferred loss
Transfer of land
Gain/(Loss) on disposition of capital assets
Capital contributions
(CONTINUED)
$ 881 (12,575) $ - $ $ 37,201,232
(10) (11,825) - (16,838,182)
- - - (11,785,637)
871 (24,400) - 8,577,413
- (250,000) 5,420,821 (1,855,714)
- - (5,420,821) 1,205,384
- - - -
- - (665,475) (1,330,950)
(287) - 665,475 1,330,950
- - - 84,283
- - - 8,754
- - - 47,729
(287) (250,000) - (509,564)
- - - 1,755,564
- - - (27,490,118)
- - - (2,825,000)
- - - (1,466,786)
- - - -
- - - 17,326,076
- - - (12,700,264)
- - - -
(2,451) (859,461) - (8,548,186)
135,360 (32,690) - 1,562,071
(35,141) (724,101) - (6,986,115)
(34,557) (998,501) - (11,618,530)
13,498,783 41,855 142,328,833 -
$ 12,500,282 $ 7,298 $ 130,710,303 - $
$ (10) (11,855) $ - $ 5,666,554 $
- - - 11,463,822
- - - -
881 (12,569) - (414,367)
- - - (253,735)
- 24 - (2,024,820)
- - - 32,564
- - - 2,560
- - - (6,511,944)
- - - (3,338,000)
- - - 4,660,267
- - - (763,000)
- - - 57,512
881 (12,545) - 2,910,859
$ 871 (24,400) $ - $ 8,577,413 $
$ - - $ - $ - $
- - - (461,963)
- - - 676,610
- - - (140,177)
- - - 29,091,705
Rate
Stabilization
Utility Shared
Services
Interfund
Eliminations Total
Water Enterprise Fund
50 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from/paid to customers
Cash paid to/from 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
Changes 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:
Capital contributions
Net change for asset construction/acquisition
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
Fair market adjustment
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
Net amortization of premium and deferred loss
Transfer of land
Gain/(Loss) on disposition of capital assets
Capital contributions
$ (3,442,984) 46,475,586 $ 550,565 $ $ 1,845,858
(2,087,010) (17,190,900) (458,981) (238,750)
232,934 (15,926,891) (4,804) -
(5,297,060) 13,357,795 86,780 1,607,108
- (9,640,402) (2,000,000) -
- 2,250,000 5,560,347 5,000,000
- - - -
- - - -
- - - -
- 24,624 - -
(27,506,922) - - -
4,584,159 - 36,161 -
(22,922,763) (7,365,778) 3,596,508 5,000,000
30,725,986 76,092 - -
(30,793,373) (120,281) (1,667,246) (56,490)
- - - -
(239,532) (1,900) - -
27,506,921 - -
20,529,881 - - -
47,729,883 (46,089) (1,667,246) (56,490)
(22,181,859) - - -
(256,791) (1,509,792) (1,892,409) (713,857)
144,660 325,949 267,522 104,098
(22,112,701) (1,365,132) (1,624,887) (609,759)
(2,602,641) 4,580,796 391,155 5,940,859
6,316,907 17,213,125 27,176,780 4,490,153
$ 3,714,266 21,793,921 $ 27,567,935 $ 10,431,012 $
$ (10,438,901) 8,554,387 $ (2,269,388) $ 1,610,054 $
5,685,627 6,926,940 1,553,344 -
- - - -
(3,457,472) 98,823 16,177 (5,459)
(2,063) - - -
2,680,752 (228,462) 788,930 2,513
232,934 57,272 (2,283) -
- - 1,010 -
- (8,639,624) - -
- 129,000 - -
- 5,890,159 - -
- 669,000 - -
- (98,647) - -
5,141,841 4,803,408 2,356,168 (2,946)
$ (5,297,060) 13,357,795 $ 86,780 $ 1,607,108 $
$ - - $ - $ - $
- - - -
- - - -
- - - -
25,339,992 - - -
Rehabilitation
Regional
Rehabilitation
Wastewater Enterprise Fund
Operations Construction
51 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from/paid to customers
Cash paid to/from 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
Changes 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:
Capital contributions
Net change for asset construction/acquisition
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
Fair market adjustment
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
Net amortization of premium and deferred loss
Transfer of land
Gain/(Loss) on disposition of capital assets
Capital contributions
(CONTINUED)
Waste Services
Enterprise Fund
$ - (16,059) $ 45,412,966 $ $ 35,423,159
- (11,577) (19,987,218) (21,660,905)
- - (15,698,761) (7,602,298)
- (27,636) 9,726,987 6,159,956
12,721,124 (2,250,000) (1,169,278) (3,969,372)
(12,721,124) - 89,223 3,550,000
- - - -
- - - -
- - - -
- - 24,624 21,511
- - (27,506,922) -
- - 4,620,320 2,960
- (2,250,000) (23,942,033) (394,901)
- - 30,802,078 -
- - (32,637,390) -
- - - -
- - (241,432) -
- - 27,506,921 -
- - 20,529,881 -
- - 45,960,058 -
- - (22,181,859) -
- (1,094,951) (5,467,800) (1,657,587)
196,046 1,038,275 - 205,994
- (898,905) (26,611,384) (1,451,593)
- (3,176,541) 5,133,628 4,313,462
19,162,437 74,359,402 - 19,808,076
$ 15,985,896 $ 79,493,030 - $ $ 24,121,538
$ - (11,595) $ (2,555,443) $ $ 9,450,929
- - 14,165,911 107,300
- - - -
- (16,059) (3,363,990) (558,773)
- - (2,063) (27,344)
- 18 3,243,751 146,548
- - 287,923 47,941
- - 1,010 -
- - (8,639,624) (4,689,113)
- - 129,000 (1,525,000)
- - 5,890,159 3,367,686
- - 669,000 (141,000)
- - (98,647) (19,218)
- (16,041) 12,282,430 (3,290,973)
$ - (27,636) $ 9,726,987 $ $ 6,159,956
$ - - $ - $ - $
- - - -
- - - -
- - - -
- - 25,339,992 -
Interfund
Eliminations
Rate
Stabilization
Wastewater Enterprise Fund
Total Operations
52 ENVIRONMENTAL UTILITIES ENTERPRISE FUNDS
COMBINING STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from/paid to customers
Cash paid to/from 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
Changes 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:
Capital contributions
Net change for asset construction/acquisition
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
Fair market adjustment
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
Net amortization of premium and deferred loss
Transfer of land
Gain/(Loss) on disposition of capital assets
Capital contributions
Totals
$ (3,763) 24,217 $ (4,532) $ - $ $ 35,439,081
(386,723) (226,414) (96) - (22,274,138)
(4,671) - - - (7,606,969)
(395,157) (202,197) (4,628) - 5,557,974
(50,585) - (3,500,000) 4,116,157 (3,403,800)
633,736 - - (4,116,157) 67,579
- - - - -
- - - - -
- - - - -
- - - - 21,511
- - - - -
- - - - 2,960
583,151 - (3,500,000) - (3,311,750)
- - - - -
(601,528) - - - (601,528)
- - - - -
- - - - -
- - - - -
- 875,780 - - 875,780
(601,528) 875,780 - - 274,252
- - - - -
(243,981) (374,139) (219,937) - (2,495,644)
53,772 42,386 47,520 - 349,672
(201,595) (320,367) (172,417) - (2,145,972)
(615,129) 353,216 (3,677,045) - 374,504
4,162,640 5,108,110 6,870,318 - 35,949,144
$ 3,547,511 5,461,326 $ 3,193,273 $ - $ 36,323,648 $
$ (569,399) (173,451) $ (100) $ - $ 8,707,979 $
130,528 17,336 - - 255,164
- - - - -
(3,763) (46,093) (4,532) - (613,161)
- - - - (27,344)
47,631 11 4 - 194,194
(154) - - - 47,787
- - - - -
- - - - (4,689,113)
- - - - (1,525,000)
- - - - 3,367,686
- - - - (141,000)
- - - - (19,218)
174,242 (28,746) (4,528) - (3,150,005)
$ (395,157) (202,197) $ (4,628) $ - $ 5,557,974 $
$ - - $ - $ - $ - $
- - - - -
- - - - -
- - - - -
- - - - -
Interfund
Eliminations
Rate
Stabilization
Waste Services Enterprise Fund
Capital
Purchase Rehabilitation
53 1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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55 1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
June 13, 2023
Public Utilities Commission
Environmental Utilities Enterprise Funds
City of Roseville, California
We have audited the financial statements of the Environmental Utilities Enterprise Funds (Funds) of the City of Roseville, California (the City) for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 19, 2022. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Funds are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2021-2022. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate affecting the City’s financial statements was:
Management’s estimates of its net pension liability and (net) other post-employment benefits (OPEB) liability are based on actuarial valuation specialist assumptions. We evaluated the key factors and assumptions used to develop the net pension liability and (net) OPEB liability, and in determining that they are reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Public Utilities Commission
Environmental Utilities Enterprise Funds
City of Roseville, California
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated June 13, 2023.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Funds’ financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the City and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the Funds’ auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the schedule of proportionate share of the Schedule of the Environmental Utilities Enterprise Fund’s Proportional Share of the City’s Miscellaneous Plan Net Pension Liability, Schedule of Pension Contributions, Schedule of the Environmental Utilities Enterprise Funds’ Proportional Share of the City’s Net OPEB Liability, and Schedule of OPEB Contributions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
We were engaged to report on combining statements, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in Public Utilities Commission
Environmental Utilities Enterprise Funds
City of Roseville, California
relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2021-2022 audit:
GASB Statement No. 87, Leases.
GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.
The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:
Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.
GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.
GASB Statement No. 96, Subscription-Based Information Technology Arrangements.
Fiscal year 2024
GASB Statement No. 99, Omnibus 2022.
GASB Statement No. 100, Accounting Changes and Error Corrections.
Fiscal year 2025
GASB Statement No. 101, Compensated Absences
Restriction on Use
This information is intended solely for the use of the Commission and management of Environmental Utilities Enterprise Funds and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Sacramento, California
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3 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2022
Assets:
Cash held with City investment pool $ 597,800
Investments:
Money market funds 8,721,131
Equity funds 73,844,038
Fixed income security funds 40,270,436
Real estate investment partnership 6,074,093
Total Assets 129,507,498
Liabilities:
Accounts payable 8,742
Total Liabilities 8,742
Net Position:
Net Position restricted for postemployment benefits other than pensions 129,498,756 Total Net Position $ 129,498,756
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, 2022
Additions:
Employer contributions $ 13,494,470
Investment income (18,254,008)
Total Additions (4,759,538)
Deductions:
Retiree health plan benefit payments 8,743,042
Contract services 75,789
Total Deductions 8,818,831
Net increase in fiduciary net position (13,578,369)
Net position restricted for postemployement benefits other than pensions Beginning of the Year 143,077,125
End of the Year $ 129,498,756
See Notes to Financial Statements.
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9 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
NOTE TO THE FINANCIAL STATEMENTS (CONTINUED)
JUNE 30, 2022
Note 4: Net OPEB Liability of the City
The components of the net OPEB liability of the City measured as of June 30, 2022 are shown below. The total OPEB liability is based on an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022.
Total OPEB Liability $ 213,185,929
Plan Fiduciary Net Position 129,464,260
City's Net OPEB Liability $ 83,721,669
Plan fiduciary net position as a percentage of the total OPEB liability 60.73% Actuarial assumptions
The total OPEB liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022, using the following actuarial assumptions, applied to all periods included in the measurement.
Inflation 2.50%
Payroll increase 2.75%
Investment rate of return 6.00%
Healthcare cost trend 6.5% for 2023 for Non-Medicare, decreasing to 3.75% in 2076;
5.65% for 2023 for Medicare, decreasing to 3.75% 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 5.75% long-term expected rate of return was derived based on the inflation assumption of 2.50% 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, 2022 are summarized in the following table:
Expected
Real Rate of
Return
Mutual Funds-Equity 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 5.75% 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, 2022
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 5.75%, 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 (4.75%) or 1 percentage-point higher (6.75%) than the current rate:
1% Decrease
(4.75%)
Current
Discount Rate
(5.75%)
1% Increase
(6.75%)
City's Net OPEB Liability 114,018,230 $ 83,721,669 $ 59,194,428 $ 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
6.5% with annual decreases from prior year decreasing to 3.75%, 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 (5.5% with annual decreases from prior year decreasing to 2.75%) or 1 percentage point higher (7.5% with annual decreases from prior year decreasing to 4.75%):
1% Decrease
(5.5% decreasing
to 2.75%)
Current Healthcare
Cost Trend Rate
(6.5% decreasing
to 3.75%)
1% Increase
(7.5% decreasing
to 4.75%)
City's Net OPEB Liability 61,178,212 $ 83,721,669 $ 108,284,476 $ 11 5(48,5('6833/(0(17$5<,1)250$7,21
12 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
SCHEDULE OF CHANGES IN THE CITY’S NET OPEB LIABILITY AND RELATED RATIOS LAST TEN YEARS**
2017 2018 2019
Measurement Date June 30, 2018 June 30, 2018 June 30, 2019 Total OPEB Liability
Service cost $ 6,814,000 $ 6,665,000 $ 6,021,000
Interest on the total OPEB liability 15,256,000 14,435,000 14,291,000 Differences between expected and actual experiences (29,958,000) - - Changes in assumptions 11,123,000 - -
Benefit payments, including refunds of employee contributions (8,449,000) (8,475,000) (8,550,000) Net change in total OPEB liability 12,774,000 (5,363,000) 11,762,000 Total OPEB liability - beginning 219,497,000 232,271,000 226,908,000 Total OPEB liability - ending (a) 232,271,000 226,908,000 238,670,000 Plan Fiduciary Net Position
Contributions - employer 14,213,477 12,129,300 15,342,178 Miscellaneous revenue - - 69,429
Net investment income 6,832,238 5,902,312 7,122,750
Benefit payments (8,449,000) (6,886,960) (8,550,000)
Administrative expenses (210,775) (183,025) (144,591)
Net change in plan fiduciary net position 11,891,553 11,456,014 13,839,766 Plan fiduciary net position - beginning 60,772,073 72,663,626 84,119,640 Plan fiduciary net position - ending (b) 72,663,626 84,119,640 97,959,406 Net OPEB Liability/(Assets) - ending (a) - (b) $ 159,607,374 $ 142,788,360 $ 140,710,594 Plan fiduciary net position as a percentage of the total OPEB liability 31.28% 37.07% 41.04% Covered-employee payroll $ 106,770,729 101,578,000 $ 108,508,739 $ Net OPEB liability as a percentage of covered-employee payroll 157.13% 133.73% 129.68% 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 2020 2021 2022
June 30, 2020 June 30, 2020 June 30, 2022
$ 5,701,000 $ 5,414,588 $ 5,759,625
14,125,117 14,961,000 14,588,405
- (17,999,000) (21,544,252)
7,744,727 (5,591,000) (17,673,776)
(10,333,464) (9,988,000) (10,649,042)
16,950,968 (12,916,000) (29,519,040)
225,754,000 238,670,000 242,704,968
242,704,968 225,754,000 213,185,928
15,353,152 16,425,867 15,400,470
- - -
5,318,871 28,457,424 (18,288,504)
(10,333,464) (9,988,000) (10,649,042)
(81,197) (34,934) (75,790)
33,395,915 11,721,804 (13,612,866)
109,681,210 97,959,406 143,077,125
143,077,125 109,681,210 129,464,259
$ 99,627,843 116,072,790 $ 83,721,669 $
48.58% 58.95% 60.73%
$ 115,547,480 107,995,767 $ $ 128,628,850
107.48% 86.22% 65.09%
14 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
SCHEDULE OF EMPLOYER CONTRIBUTIONS
LAST TEN YEARS**
2017 2018 2019 2020 2021 2022
Valuation Date June 30, 2015 June 30, 2017 June 30, 2017 June 30, 2019 June 30, 2019 June 30, 2021 $ 15,132,000 16,740,000 $ 15,342,000 $ 13,739,000 $ 14,026,000 $ $ 10,687,000 (14, (12,129,300) (15,226, 213,000) (16,485,000) 000) (15,353,152) (15,400,470) $ 919,000 4,610,700 $ 116,000 $ (2,746,000) $ (1,327,152) $ (4,713,470) $ $ 101,578,000 $ 106,770,729 $ 108,508,739 $ 107,995,767 $ 115,547,480 $ 128,628,850
11.94% 13.31% 14.03% 15.26% 13.29% 11.97%
Notes to Schedule:
Methods and assumptions used to determine contributions:
Most Recent Valuation Date June 30, 2021
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% 2.50%
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
2.75% CPI plus
merit increases
Investment rate of return 6.50% 6.25% 6.25% 6.25% 6.00% 5.75% 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-2021 ** 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.
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 Actuarial methods and assumptions used to set the actuarially determined contribution for Fiscal Year 2022 were from the June 30, 2021 actuarial valuation. 15 CITY OF ROSEVILLE
OTHER POST-EMPLOYMENT BENEFIT TRUST
SCHEDULE OF INVESTMENT RETURNS
LAST TEN YEARS**
2017 2018 2019 2020 2021 2022
2.05% 8.07% 6.93% 5.75% 25.81% -12.28%
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 16 1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
March 23, 2023
To the Honorable Mayor and Members of the City Council
City of Roseville, California
We have audited the financial statements of the fiduciary net position of the Roseville Other Post-Employment Benefit Trust Fund (OPEB Trust) for the year ended June 30, 2022.
Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards, the State Controller’s Minimum Audit Standards for California Special Districts, and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 19, 2022. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the OPEB Trust are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2021-2022. We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the OPEB Trust’s financial statements were:
Management’s estimates of its net other post-employment benefits (OPEB) liability and are based on actuarial valuation specialist assumptions. We evaluated the key factors and assumptions used to develop the net OPEB liability determining that they are reasonable in relation to the financial statements taken as a whole.
The financial statement disclosures are neutral, consistent, and clear.
Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated March 23, 2023.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the City and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the OPEB Trust’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the schedule of changes in net OPEB liability and related ratios, and the schedule of employer contributions, which are required supplementary information (RSI) that supplements the basic financial statements. Our procedures consisted of inquiries of management regarding 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2021-2022 audit:
GASB Statement No. 87, Leases.
GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.
The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:
Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.
GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.
GASB Statement No. 96, Subscription-Based Information Technology Arrangements.
Fiscal year 2024
GASB Statement No. 99, Omnibus 2022.
GASB Statement No. 100, Accounting Changes and Error Corrections.
Fiscal year 2025
GASB Statement No. 101, Compensated Absences.
Restriction on Use
This information is intended solely for the use of the City of Roseville, specific to the OPEB Trust, and management and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Sacramento, California
1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
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 Other Post-Employment Benefit Trust (OPEB Trust) of the City of Roseville, California (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated March 23, 2023.
Report on 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. 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 or significant deficiencies may exist that were not identified.
Report on 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 the 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.
To the Honorable Mayor and Members of the City Council
City of Roseville, California
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 Trust’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 Trust’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Sacramento, California
March 23, 2023
ROSEVILLE NATURAL GAS FINANCING AUTHORITY
(A COMPONENT UNIT OF THE CITY OF ROSEVILLE, CALIFORNIA) JUNE 30, 2022 BASIC FINANCIAL STATEMENTS
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3 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF NET POSITION
JUNE 30, 2022
Assets:
Current:
Restricted cash and investments with fiscal agents $ 8,945,125 Accounts receivable 9
Total Current Assets 8,945,134
Noncurrent:
Prepaid purchased gas 89,766,234
Derivative instruments - fair value 64,454,784
Total Noncurrent Assets 154,221,018
Total Assets 163,166,152
Liabilities:
Current:
Accounts payable 2,702
Accrued interest payable 1,600,688
Deposits payable 4,681,755
Due to City funds 18,425
Revenue bonds - current 12,520,000
Total Current Liabilities 18,823,570
Noncurrent:
Revenue bonds 76,529,552
Total Noncurrent Liabilities 76,529,552
Total Liabilities 95,353,122
Deferred Inflows of Resources:
Accumulated increase in fair value of hedging derivatives 64,454,784 Total Deferred Inflows of Resources 64,454,784
Net Position:
Restricted for debt service 8,945,125
Unrestricted (5,586,879)
Total Net Position $ 3,358,246
See Notes to Financial Statements.
4 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2022
Operating Revenues:
Gas supply revenue $ 10,348,120
Total Operating Revenues 10,348,120
Operating Expenses:
Natural gas purchases 18,133,392
Administration 9,309
Total Operating Expenses 18,142,701
Operating Loss (7,794,581)
Nonoperating Revenues (Expenses):
Interest revenue (loss) 11,488,227
Interest, fiscal charges (expense), and amortization (3,918,355) Total Nonoperating
Revenues (Expenses) 7,569,872
Changes in Net Position (224,709)
Total Net Position - Beginning 3,582,955
Total Net Position - Ending $ 3,358,246
See Notes to Financial Statements.
5 ROSEVILLE NATURAL GAS FINANCING AUTHORITY
STATEMENT OF CASH FLOWS
YEAR ENDED JUNE 30, 2022
Cash Flows from Operating Activities:
Cash received from customers $ 10,348,139
Cash paid to suppliers (5,007,628)
Net Cash Provided by Operating Activities 5,340,511
Cash Flows from Non-Capital
Financing Activities:
Transfers from City for short-term borrowings (25,801)
Changes in deposits (10,000)
Principal paid on noncapital debt (11,920,000)
Interest paid on noncapital debt (4,877,765)
Net Cash Used by
Non-Capital Financing Activities (16,833,566)
Cash Flows from Investing Activities:
Maturity of investments 4,828
Interest and dividends 11,488,227
Net Cash Provided by
Investing Activities 11,493,055
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 $ (7,794,581)
Adjustments to Reconcile Operating Loss
Net Cash Provided by Operating Activities:
(Increase) decrease in receivables 19
(Increase) decrease in prepaid expense 13,132,541
Increase (decrease) in accounts payable 2,532
Total Adjustments 13,135,092
Net Cash Provided by
Operating Activities $ 5,340,511
Non-Cash Investing and Financing Activities:
Change in the fair value of derivatives $ 16,023,040
Amortization of bond premium (735,910)
See Notes to Financial Statements.
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18 1611 E. Fourth Street, Suite 200
Santa Ana, CA 92701
(714) 569-1000
203 N. Brea Blvd, Suite 203
Brea, CA 92821
(714) 672-0022
21 Waterway Avenue, Suite 30089
The Woodlands, TX 77380
(936) 828-4587
2151 River Plaza Dr., Suite 150
Sacramento, CA 95833
(916) 503-9691
24422 Avenida de la Carlota, Suite 275
Laguna Hills, CA 92653
(949) 829-8299
www.lslcpas.com
April 18, 2023
To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California
We have audited the financial statements of Natural Gas Financing Authority (Authority) of the City of Roseville, California (the City) for the year ended June 30, 2022. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 18, 2023. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Significant Accounting Practices Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Authority are described in the notes to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during fiscal year 2021-2022. We noted no transactions entered into by the Authority during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.
The financial statement disclosures are neutral, consistent, and clear.
Significant or Unusual Transactions
Management is responsible for the policies and practices used to account for significant or unusual transactions. No significant unusual transactions have occurred during fiscal year 2021-2022.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We are pleased to report that no such misstatements were identified during the course of our audit.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in the management representation letter dated April 18, 2023.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Authority’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the significant events or transactions that occurred during the year, business conditions affecting the Authority and business plans and strategies that may affect the risks of material misstatements, the application of accounting principles and auditing standards, with management each year prior to retention as the Authority’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2021-2022 audit:
GASB Statement No. 87, Leases.
GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period.
GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.
To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California
The following GASB pronouncements are effective in the following fiscal years’ audits and should be reviewed for proper implementation by management:
Fiscal year 2023
GASB Statement No. 91, Conduit Debt Obligations.
GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.
GASB Statement No. 96, Subscription-Based Information Technology Arrangements.
Fiscal year 2024
GASB Statement No. 99, Omnibus 2022.
GASB Statement No. 100, Accounting Changes and Error Corrections.
Fiscal year 2025
GASB Statement No. 101, Compensated Absences.
Restriction on Use
This information is intended solely for the use of Board of Directors and management of Roseville Natural Gas Financing Authority and is not intended to be, and should not be, used by anyone other than these specified parties.
Very truly yours,
Sacramento, California
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
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 (the “City”), as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Authority’s basic financial statements, and have issued our report thereon dated April 18, 2023.
Report on Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over the Authority’s 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. 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 or significant deficiencies may exist that were not identified.
Report on 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 the 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.
To the Board of Directors
Roseville Natural Gas Financing Authority
Roseville, California
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
April 18, 2023
COUNCIL COMMUNICATION
CC #: 2821
File #: 0102-06
Title: Proclamation - Parks and Recreation Month
Contact: Blair Hutchison 916-774-5266 [email protected] Meeting Date: 7/19/2023
Item #: 6.18.
RECOMMENDATION TO COUNCIL
Proclaim July 2023 as Parks and Recreation Month and encourage all residents to celebrate Parks and Recreation Month.
BACKGROUND
Not applicable.
FISCAL IMPACT
Not applicable.
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. Ceremonial documents meet the above criteria and are not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal E - Deliver exceptional city services
Respectfully Submitted,
Blair Hutchison, City Clerk Technician
Carmen Avalos, City Clerk
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Parks & Recreation Month Proclamation
COUNCIL COMMUNICATION
CC #: 2828
File #: 0324
Title:
Fire Department Comfort Canine, Paw Platoon Placement Program - Memorandum of Understanding and Side Letter Agreement
Contact: Matthew Lauchner 916-774-5807 [email protected] Meeting Date: 7/19/2023
Item #: 7.1.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt a resolution to approve a Memorandum of Understanding between the City of Roseville and Hearts4HeroesUSA ("Hearts 4 Heroes") for the Fire Department's participation in and utilization of a comfort canine through the Paw Platoon Placement Program, and authorize the City Manager to execute it.
Staff also recommends that the City Council adopt a resolution to approve a Side Letter Agreement to the Master Memorandum of Understanding for Employees Represented by Roseville Firefighters, Local 1592, ("RFF") and authorize the City Manager to execute it.
BACKGROUND
Rates of post-traumatic stress disorder amongst first responders are at the highest it has been in decades. Hearts 4 Heroes is a non-profit organization who provide comfort canines as a resource to support the mental wellbeing of first responders. Hearts 4 Heroes will partner with Roseville Fire to provide a comfort canine to enhance the peer support program with the department. The Agreement has a term of one (1) year, which may be extended by written mutual agreement.
The City provided notice to RFF regarding this new program and came to the agreement outlined in the attached Side Letter Agreement to the Memorandum of Understanding between the City and RFF.
FISCAL IMPACT
During the term of the Agreement with Hearts 4 Heroes, Hearts 4 Heroes will cover all expenses for the comfort canine, including medical expenses, crates and bedding, toys, grooming, food, etc. The lead comfort canine handler will receive seven (7) hours of overtime pay, based on the employee's normal hourly rate, per pay period, for care and training of the dog. The fiscal impact will be absorbed by the Fire Department's operating budget in 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 a Memorandum of Understanding and the Side Letter Agreement meet the above criteria and are not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Maintain a safe and healthy community
Respectfully Submitted,
Matthew Lauchner, Division Chief
Rick Bartee, Fire Chief
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Dominick Casey, City Manager
ATTACHMENTS: