The City should use its best efforts to ensure that any RFP is as complete and thorough
as possible, however should the scope of work or services of any RFP increase by twenty‐five percent (25%) or more after publishing the RFP, that RFP should be withdrawn and any proposals rejected and a new RFP should be issued that includes the increased scope of work or services.
III. USE OF AN RFP
A. Contracts for goods or services with an estimated value greater than the amount stated in Roseville Municipal Code (“RMC”) Sections 4.12.090 and 4.12.095 must be awarded by the use of competitive bids or an RFP, unless exempted by the City Council or law. Contracts for goods or services estimated to be equal or less than the amount stated in RMC Sections 4.12.090 and 4.12.095 may be awarded upon conclusion of informal interviews by representatives of the initiating department and other City staff, including the Purchasing Division (“Purchasing”), or by an RFP, as may be appropriate.
B. Notwithstanding the foregoing, qualifying goods or services may be procured without issuing a RFP. A qualifying good or service is one where there is only a
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87 single source for obtaining the particular good and/or service. Examples of sole source goods or services include, but are not limited to, patented, copyrighted, licensed items, specialized test equipment/facilities, critical schedule requirements, unique services, and standardized goods or services for which there is only a single source. Prior to contracting with a sole source, the initiating department shall complete the sole source authorization form. Furthermore, with respect to professional services with an estimated amount exceeding the amount stated in RMC Sections 4.12.090 and 4.12.095, such services may not be procured through sole source without the prior authorization of the City Manager and City Attorney.
IV. PUBLIC NOTICE
Public notice of the RFPs shall be given in the same manner as provided in RMC Section
4.12.090.
The originating department (“Department”) should also generate a list of potential proposers to notify and direct them to the RFP section of the City’s website to access
the RFP.
V. FORM OF PROPOSAL
A. City staff must use the City’s latest version of the RFP template for the initial framework of the document and the City’s Purchasing Guidelines should also be referred to. The RFP content should define the Department’s needs and describe the scope of
the work, allowing the potential proposer to develop the project details.
B. Late proposals shall not be accepted, however staff may extend the time for submission of all proposals.
C. Each proposal must be signed by an authorized representative of the proposer and include the legal name of the proposing organization and the signer’s title.
By signing the proposal it is presumed that the signer has authority to bind the proposer to the proposal’s terms.
D. RFPs are scored based on the criteria presented in the RFP. Proposers may propose any method or process to satisfy the scope of work in the RFP that
maximizes responsiveness to the criteria stated in the RFP.
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88 VI. EVALUATION FACTORS
Award of a RFP shall be made to the responsible proposer whose proposal is determined, through a formal evaluation panel process, to be the most advantageous to the City after the evaluation panel has taken into consideration the evaluation factors set forth in the RFP. A master
averaged score sheet shall be created based on the
evaluation panel’s initial evaluation. Proposals shall be scored according to the criteria stated in the RFP.
Proposals submitted will be reviewed by an evaluation panel. Members of the evaluation panel shall be comprised of City staff and at the option of City may include
non‐City staff upon approval of the City Manager and City Attorney. After the initial evaluation, proposers that have submitted the best and most complete proposals may be invited to one or more interviews. The number of proposers invited to an interview may vary depending upon the number of proposals submitted.
The RFP may indicate the relative importance of evaluation factors. The following are representative evaluation criteria that may be considered by the Department when preparing a RFP:
A. Reputation and Experience. Does the proposer have a reputation of being reliable, delivering on schedule, and performing tasks to the satisfaction of
his/her clients? Does the proposer have sufficient experience in the kind of work required?
B. Capability and Availability of Staff. Does the proposer have qualified and experienced staff needed to perform the work?
C. Understanding of the Problem. Does the proposer demonstrate a thorough understanding of the issues
and has it developed a relevant and effective
approach?
D. Proximity of the Proposer. Although no preference shall be given to local businesses, proposer’s office and/or staff proximity to City of Roseville offices or work location as it relates to the proposer’s ability to be responsive to the project requirements may be considered.
E. Cost. Whenever possible and appropriate, a proposer’s fee or hourly rate should be secured as part of the proposal and considered in the evaluation process.
Whenever possible, RFPs should specify methods of submitting proposed costs that can be compared directly with competing proposals.
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89 The City reserves the right to make a selection without interviews; therefore, the proposal should be submitted on the most favorable terms that the proposer might propose.
Should the City elect to conduct interviews with any proposers, the following criteria shall be considered and each proposer ranked by the evaluation panel during the interview process:
Quality of presentation
Ability to meet the City’s business goals
Communication style
A contract will be negotiated with the proposer considered best meeting the City’s need for the project. In the event a mutually satisfactory contract cannot be negotiated with the City’s first choice, negotiations may be terminated and commenced with the proposer considered next best in meeting the City’s needs for the particular project.
The selected proposer will be required to execute a City prepared contract. The contract may further refine the scope of services and will provide for the terms and conditions of
employment.
Evaluation Score Sheets. Upon a request pursuant to section 1.8 below, a proposer is entitled to a master averaged score sheet that reflects the averaged evaluation scores of the proposers during the evaluation panel’s initial evaluation and the ranking of proposers from any interview (individual score sheets
and/or notes are temporary and
are not retained following a determination of the evaluation panel). The master score sheet and ranking shall be prepared by City staff prior to notifying any proposers of the results.
VII. DISCUSSIONS WITH PROPOSERS AND REVISIONS TO PROPOSALS
A. As provided in the RFP, discussions
may be conducted with responsible
proposers. These discussions shall be for the purpose of clarification to assure full understanding of, and responsiveness to the solicitation requirements. The proposers shall be accorded fair and equal treatment with respect to any opportunity for discussion and revision of proposals, and such revisions may be permitted prior to the evaluation panel’s determination of the award recommendation for the purpose of obtaining best and final proposals. In conducting discussions, there shall be no disclosure of any information derived from proposals submitted by competing proposers.
B. After the evaluation panel has determined the proposer(s) to be recommended for award, the Department may enter negotiations with the recommended
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90 proposer(s) to finalize proposed services and price before the evaluation panel’s formal notice of intent to award is made.
VIII. AWARD PROCESS
A. The award is made to the proposer(s) that is determined to best meet the overall needs of the City. For contracts for goods or services with an estimated value greater than the amount stated in RMC Sections 4.12.090 and 4.12.095, the award of such contract is expressly contingent upon City Council approval and the availability of funds. City staff may not legally bind the City to a contract with an estimated value greater than the amount stated in RMC Sections 4.12.090 and 4.12.095.
B. Rejection of RFP. The City reserves the right to reject any or all proposals, to waive defects or irregularities in any proposal or in the RFP process, and to offer to negotiate or contract with any proposer(s) in response to any RFP. RFPs do
not constitute any form of offer to contract.
C. Multiple Award. The City reserves the right to award the contract to multiple proposers when applicable.
D. A formal notice of the intent to award to the recommended proposer(s) shall be made by the Department.
IX. PUBLIC DISCLOSURE
In accordance
with the California Public Records Act, proposals submitted in response to a RFP, master averaged score sheets from the initial evaluation, and/or rankings from any interview shall be made available upon a public records request only after: (1) the proposal evaluation process is complete, (2) a contract has been negotiated, and (3) notice of intent to award has been made and/or the contract is placed on a City Council meeting agenda.
X. PROTESTS
A. Protest Requirements
1. Any proposer who is aggrieved in connection with the solicitation or award of a contract may file a protest with the City Clerk’s office. The
protest must be received in writing by the City Clerk’s office within seven (7) calendar days after such aggrieved proposer 1) knows or should have known of the facts giving rise thereto or 2) the date of the notice of intent to award, whichever is sooner. In no event shall a protest be
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91 allowed after an award has been made by City Council. If the seventh calendar day falls on a weekend or City holiday, the protesting party may submit the protest prior to close of business on the first business day following such weekend or holiday. Failure to submit a timely protest shall bar consideration of a protest.
2. RFPs must include a notification to prospective proposers of this protest policy.
3. Departments must notify and consult with Purchasing and the City Attorney’s Office immediately upon becoming aware of any potential or actual protest. In the event of a proper protest, the RFP process shall be
stayed pursuant to Section X (D) of this Policy.
B. Grounds for Protest
1. The alleged grounds for protest shall be limited to the following: (a) computation errors, (b) violations of local, state, or federal law, or (c) the City failed to follow the procedures specified in
this Policy.
2. The protest shall state all grounds claimed for the protest and include supporting documentation. Failure to clearly state the grounds for the protest and provide supporting documentation shall be deemed a waiver of all protest rights.
C. Administrative Review
Upon receipt of the protest in accordance with Section X (A), and after determining the protest was properly filed, the Department Director shall provide a copy of the protest to other proposers who might become aggrieved as a result of the protest and issue a written decision within fourteen (14) calendar days after receipt of the protest. The protest will be evaluated by the Department Director, the City Attorney’s Office, and the Purchasing Manager.
The protesting proposer shall promptly provide any information requested by City staff as part of such investigation. The decision shall either deny or uphold the protest and include reasons for the decision. The written decision shall be final.
D. Stay of Action during a Protest
In the event a protest is filed under Section X, the City shall not proceed further with the award of the contract until the protest is resolved, unless:
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92 1. The City Manager or designee makes a determination that the award of the contract without delay is necessary to protect a substantial interest of the City, or
2. The City decides to reject all proposals and issue a new RFP.
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93 City of Roseville
Internal Control Policy
TABLE OF CONTENTS
I. INTRODUCTION ............................................................................................................. 9492 II. BACKGROUND ............................................................................................................... 9492 III. FIVE COMPONENTS OF INTERNAL CONTROL ................................................................ 9492
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94 I. INTRODUCTION
The purpose of this City policy is to document the internal control framework adopted by the City and to formalize certain policies and procedures to further the goal of fiscal responsibility through effective and comprehensive internal controls.
II. BACKGROUND
The City has a responsibility to taxpayers, ratepayers and constituents regarding stewardship of public funds and other assets. In the City’s efforts to serve the public as City officials or employees, the City establishes this Internal Control Policy using recognized best practices and state and federal guidelines. California Government Code (GC) section 12422.51 requires the State Controller to develop internal control guidelines applicable to local agencies. The intent of the legislation was to assist local agencies in establishing a system of internal control to safeguard assets and prevent and detect financial errors and fraud. The City’s Internal Control Policy conforms to the State Controller’s Office (SCO) Internal Control Guidelines for California Local Agencies, as well as to the federal Office of Management and Budget (OMB)’s “Green Book”, Standards for Internal Control in the Federal Government. The internal control framework adopted by the SCO and OMB in their guidelines was originally developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO), an organization that develops guidelines for businesses to evaluate internal controls, risk management, and fraud deterrence.
Internal control is defined as a process effected by an entity’s oversight body, management and other personnel that provides reasonable assurance the entity’s objectives will be achieved. Internal controls are policies and procedures put in place to
help achieve goals and objectives. There is however an inherent limitation on the effectiveness of any internal control
due to the cost/benefit relationship that must be considered, meaning that the cost of the internal control should not outweigh the potential benefit of the control.
III. FIVE COMPONENTS OF INTERNAL CONTROL
Internal control is comprised of five components that work together in an integrated framework:
Control Environment
Risk Assessment
Control Activities
Information and Communication
Monitoring Activities
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95 A. Control Environment
The control environment is the foundation for all other components of internal control, providing discipline and structure. Moreover, management establishes the tone at the top regarding the importance of internal control and expected standards of conduct and reinforces expectations at various levels. Control environment factors include the integrity, ethical values and competence of the City's personnel; the way management assigns authority and responsibility and organizes and develops its personnel; and the attention and direction provided by the City Council.
The control environment is the set of standards, processes, and structures that provide the basis for carrying out internal control across the City. The City Council and management establish the “tone at the top” regarding the importance of internal control, including expected standards of conduct, which then cascade down throughout the various levels of the organization and have a pervasive effect on the overall system of internal control. The control environment extends beyond the idea of culture and comprises the following:
1. The City’s integrity and ethical values
2. The City Council’s oversight responsibilities
3. The assignment of authority and responsibility
4. The process for attracting, developing, and retaining employees
5. The measures, incentives, and rewards to drive accountability for performance
The City’s control environment is influenced by a variety of factors including its history, values, market, and the competitive and regulatory landscape. An organization that establishes and maintains a strong control environment positions itself to be more resilient in the face of internal and external pressures.
The City’s policies and procedures include but are not limited to:
1. City Management has established the values and operating style for the organization through its Core Competencies, policies and procedures, and communicated them to all employees.
2. City Council and management receive and update their ethics training as required by AB 1234.
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96 3. The City regularly considers the structure of the organization in terms of its size and the nature of its operation.
4. Management has established policies and practices reflecting expectations of competence.
5. Management provides the mentoring and training needed to attract, develop, and retain sufficient and competent personnel.
B. Risk Assessment
A local government’s risk assessment process involves identifying risks to achieving organizational objectives, assessing the design of internal controls that mitigate these risks, and assessing whether the controls are effective. Risk assessment must be conducted by management on an on‐going basis and include the following steps:
1. Define objectives clearly to enable the identification of risks and define risk tolerances.
2. Identify, analyze and respond to risks related to achieving the defined objectives.
3. Consider the potential for fraud when identifying, analyzing and responding to risks.
4. Identify, analyze and respond to significant changes that could impact the internal control system.
Internal changes such as changes in operating activities, the control environment, or organizational structure in addition to external changes such as changes within the regulatory environment, technological and economic changes all have an effect on risk. For this reason, a continuing effort to assess changes in risk and their effect on internal controls must be conducted.
The City’s policies and procedures include but are not limited to:
1. City management addresses risk assessment in conjunction with the supervision of staff. When providing direction to staff in the performance of their duties, management may
identify information as to the types of
errors, policy violations, fraud, or noncompliance to which they should be attentive in the performance of their duties.
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97 2. City Department Head Team communicates regularly about new or changed risks, conditions, actions, or events that may impact the ability of departments to manage the risks relevant to their operations.
3. Finance personnel attend training sessions to become aware of new accounting pronouncements and emerging issues in order to further identify and manage risks associated with proper financial reporting.
4. Departments send staff to conferences and program training sessions for the purpose of identifying likely risks of noncompliance, fraud, and error relevant to the programs that they manage.
5. The Information Technology (IT) Department periodically identifies and communicates risks for which employees should be particularly vigilant.
C. Control Activities
Control activities are the policies and procedures that help ensure that management directives are carried out. Control activities, whether within IT or manual systems, have various objectives and are applied at various organizational and functional levels. Examples of specific control activities
include those relating to the following:
1. Authorization
2. Financial performance reviews
3. Information processing
4. Physical controls
5. Segregation of duties
The City’s policies and procedures include but are not limited to:
1. Staff perform timely bank reconciliations as an effective tool to detect errors.
2. Internal financial reports are reviewed and compared to budget on a periodic basis and variances are investigated.
3. Purchasing guidelines are established that detail authorization limits, when contracts are required, and when purchases are subject to bidding or informal quotes.
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98 4. Positive pay, which is a banking service to quickly detect check fraud, is employed.
5. Investment and debt policies are approved by Council to define the parameters and authorizations for investing and issuing long‐term debt.
6. Procedures are established to ensure timely repayment and compliance with on‐going debt covenants.
7. The Council‐adopted budget ordinance is the policy used to establish budgetary control and the approval process required for budget adjustments.
8. Exceptions to any City policy or Administrative Regulation must be documented in writing and approved by an Assistant City Manager or the City Manager.
D. Information and Communication
Information is necessary for an entity to carry out internal control responsibilities to support the achievement of its objectives. Management obtains or generates and uses relevant and quality information from both internal and external sources to support the functioning of other components of internal control. Communication is the continual, iterative process of providing, sharing, and obtaining necessary information. Internal communication is the means by which information is disseminated throughout the organization, flowing up, down, and across the entity. It enables staff to receive a clear message from management that control responsibilities must be taken seriously.
External communication is twofold as it enables inbound communication of relevant external information and provides information to external parties in response to requirements and expectations.
Communication is not an isolated internal control component. It affects every aspect of an organization's operations and helps support the system of internal control. The feedback from this communication network can help management evaluate how well the various components of the system of internal control are working.
The City’s policies and procedures include but are not limited to:
1. The City Council adopts annual budgets and budget adjustments after a budget development process that encourages public engagement.
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99 2. Staff provide quarterly financial reports to the City Council for review.
3. City management provides written instructions to all financial personnel with a role in the budget development and year‐end close processes.
4. The City uses intranet and internet sites to communicate important information to employees, the City Council, and the public. Information provided on internet sites includes annual financial reports, adopted budgets, and summaries of City Council actions.
5. The City uses management‐authorized job descriptions for all personnel.
6. The City monitors events at the state and national levels for pertinent legislative and regulatory actions.
7. Meetings of management personnel are conducted to review City Council agenda items, new initiatives, budget updates, and other important information.
8. City departments conduct staff meetings which provide an opportunity for information sharing up, down, and across the organization.
9. The City uses a whistleblower communication protocol called “Speak Up” for reporting potential wrongdoing, which allows anonymous reporting as an option and is a direct communication channel to the City Manager.
E. Monitoring
Monitoring involves evaluating the effectiveness of internal controls on an on‐ going basis and taking remedial actions when necessary. On‐going monitoring activities often are built into the normal recurring activities and include regular management and supervisory activities. Management’s monitoring of controls includes considering whether they are operating as intended and that they are modified as appropriate for changes in conditions.
The City’s policies and procedures include but are not limited to:
1. Staff use the quarterly review of budget‐to‐actual reports to ascertain the on‐going quality of the accounting controls that are used to produce reliable and consistent financial information about the City.
2. Staff respond to information received from employees regarding the accuracy of their payroll checks in order to give the City information
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100
about the quality of the internal controls associated with the payroll process.
3. Staff respond to information received from vendors regarding the accuracy of payments made on vendor invoices in order to give the City information about the quality of the internal controls associated with the accounts payable process.
4. Staff respond to information received from customers regarding the accuracy of utility billings in order to give the City information about the quality of the internal controls associated with the utility billing system.
5. Staff follow up on corrective action plans for audit findings until recommendations are implemented.
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101
City of Roseville
Procurement Code of Ethics Policy
TABLE OF CONTENTS
I. INTRODUCTION ......................................................................................................... 102100 II. PURPOSE ................................................................................................................... 102100 III. POLICY ....................................................................................................................... 102100 IV. GENERAL STANDARDS OF CONDUCT ........................................................................ 102100 V. CONDUCT WITH OUTSIDE VENDORS AND CONTRACTORS ...................................... 103101 VI. CONFLICT OF INTEREST IN PROCUREMENT .............................................................. 103101 VII. CONFLICT OF INTEREST CHECKLIST ........................................................................... 105103 VIII. CONFIDENTIALITY DURING THE EVALUATION PROCESS .......................................... 107105
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I. INTRODUCTION
Public employees are stewards of public funds and must ensure that expenditures of public funds, such as through the procurement and contracting process, occur in an ethical and responsible manner. All employees must perform their duties impartially to assure fair, competitive access to governmental procurement and to discourage conduct
that is inconsistent with the proper execution of the employee’s duties. Moreover, public employees must maintain a standard of conduct that inspires public confidence and trust in the integrity of the City’s procurement process.
II. PURPOSE
The purpose of this policy is to provide a well‐defined and established code of ethics for City of Roseville employees, including public procurement professionals, who interact with the public and represent the City in any way in relation to all procurement activities and to ensure integrity in the procurement and contract process.
III. POLICY
It is the policy of the City of Roseville to foster public confidence in the integrity of the City’s procurement process by ensuring that all employees who engage in public procurement adhere and commit to the City’s Procurement Code of Ethics Policy to perform their duties with integrity, honesty, fairness, and transparency and to avoid conflict of interests, engaging in questionable practices, and offers of personal benefit.
All employees shall uphold the following standards:
IV. GENERAL STANDARDS OF CONDUCT
A. Employees shall act impartially and with the highest degree of integrity to foster public confidence in city government and will make every effort to ensure open and fair competition for all available City business in accordance with the Roseville Municipal Code and this Policy.
B. Employees shall conduct themselves in a courteous and professional manner with vendors, contractors, consultants and suppliers, henceforth referred to as “vendors”; internal customers, and members of the public with whom they come into contact, striving to act objectively and without discrimination or bias of any form.
C. Employees shall not use confidential or sensitive information acquired in the course of their duties for personal gain or for the benefit of family or friends, and will act only within the official level of their authority.
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D. Employees shall keep their supervisor informed as necessary, immediately upon learning of a potential or existing problem that may impact the integrity of a procurement or contract activity.
E. Employees shall not willfully or unlawfully conceal, remove, mutilate, falsify, or destroy any government document or record, nor shall they make any false or fictious statements in connection with any official procurement matter, document or record.
V. CONDUCT WITH OUTSIDE VENDORS AND CONTRACTORS
A. Employees shall base all purchases on the principle of competitive bidding/quotes consistent with the existing laws and policies of the City.
B. Employees shall grant all competitive quotes or bids equal consideration, regard each transaction on its own merits, and promote fair, ethical, and legal trade practices. Employees shall not give out information about bids or bidders prior to bid opening. Any information provided must be provided in a controlled manner to ensure that all potential bidders receive the same information at the same time.
C. Employees shall refrain from showing favoritism or being influenced by outside vendors through the acceptance of gifts, gratuities, loans or favors.
D. Employees shall refrain from requiring outside vendors to pay to be included on an approved or preferred vendor/contractor list.
E. Employees shall refrain from requesting donations of goods or services to the City.
F. Employees shall avoid the exertion of undue influence or abuse of power.
VI. CONFLICT OF INTEREST IN PROCUREMENT
A. Employees shall avoid all potential or actual conflicts of interest to ensure that
all procurement decisions are made in an independent and impartial manner.
B. Purchasing staff and others who regularly participate in contract activities on behalf of the City must disclose relevant financial interests as required by State
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104
Law and by City policy and to annually review those statements in conjunction with this Policy and other ethical standards.
C. If a possible conflict of interest is identified, it must be reported to the Department Head and reviewed and documented with the City Attorney’s Office.
D. Employees involved in a procurement selection process shall not accept, directly or indirectly, any tangible or intangible benefit valued at $50.00 or more (including, but not limited to, money, gifts, favors, entertainment, discounts, passes, transportation, accommodation, hospitality, meals or offers of employment, etc.) from any person, firm, organization, company or corporation, that may influence or give the appearance of influencing procurement‐related decisions, within six months before or after a contract award.
E. Employees shall declare a conflict when a vendor is to be selected for contract award that employs them, or their immediate family member or partner, or is about to employ them.
F. Employees shall, upon learning that the City is conducting or intends to conduct business with a vendor with which they, or a member of their immediate family have a financial interest, immediately disclose this real or apparent potential conflict of interest to their supervisor and refrain from all activity with respect to this vendor.
G. Employees shall not, in the performance of their official duties, participate directly or indirectly in any matter pertaining to any contract, or subcontract, and any solicitation or proposal thereof, in which to the employee’s knowledge:
1. They or any member of their immediate family has a substantial financial interest;
2. A business or organization in which they or any member of their immediate family has a substantial financial interest as an officer, director, trustee, partner or employee, is a party; or
3. Any other person, business, or organization with whom they or a member of their immediate family is negotiating or has an agreement concerning prospective employment, is a party.
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H. Direct or indirect participation, for purposes for Section (VI)(G), shall include, but is not limited to, involvement through decision, approval, disapproval, recommendation, preparation of any part of a procurement transaction, influencing the content of any specification or purchase standard, rendering of advice, investigation, auditing, or in any other advisory capacity.
I. Employees and members of the employee’s immediate family shall not enter into an agreement (contract or purchase order) with the City of Roseville, and the City shall reject all bids and proposals that are submitted by a City employee’s immediate family.
VII. CONFLICT OF INTEREST CHECKLIST
A. Employees should consider all of the following questions to determine whether a potential or actual conflict of interest exists through their participation in a proposed procurement or contract activity:
1. Personal Relationships
a) Do you currently have or have had any official, professional, financial, or personal relationships with any person or firm associated with this assignment?
b) In your opinion, might this affect your judgment or your ability to execute this assignment in a fair and impartial manner?
2. Stock and Investments
a) Do you own any stock in any company likely to be affected by or involved in the proposed procurement activity?
b) Does your spouse, domestic partner, or a dependent own any stock in any company likely to be affected by or involved in the proposed procurement activity?
c) Do you hold any investments in any entity (e.g., partnership, limited liability company, or a trust) likely to be affected by or involved in the proposed procurement activity?
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d) Does your spouse, domestic partner, or a dependent hold any investments in any entity (e.g., partnership, limited liability company, or a trust) likely to be affected by or involved in the proposed procurement activity?
3. Employment and Consulting
a) Is your spouse, domestic partner, or a dependent
employed/retained by anyone likely to be affected by or involved in the proposed procurement activity?
b) Has your spouse, domestic partner, or dependent been previously employed/retained by anyone likely to be affected by or involved in the proposed procurement activity?
c) Have you been employed/retained by anyone likely to be affected by or involved in the proposed procurement activity?
4. Payment or Gifts
a) Within the past 12 months, have you received any payments or gifts of $50.00 or more from anyone likely to be affected by or involved in the proposed procurement activity?
b) Within the past 12 months, has your spouse, domestic partner, or a dependent received any payments or gifts of $50.00 or more from anyone likely to be affected by or involved in the proposed procurement activity?
5. Real Estate
a) Do you own real property that is likely to be affected by or involved in the proposed procurement activity?
b) Does your spouse, domestic partner, or a dependent own real property that is likely to be affected by or involved in the proposed procurement activity?
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6. Positions
a) Do you currently hold a position (e.g., member of a board of directors) of any entity (e.g., a company, partnership, association, nonprofit) that is likely to be affected by or involved in the proposed procurement activity?
b) Does your spouse, domestic partner, or a dependent hold a position (e.g., member of a board of directors) of any entity (e.g., a company, partnership, association, nonprofit) that is likely to be affected by or involved in the proposed procurement activity?
7. Are you aware of any facts or circumstances that might give someone the impression that your participation in this process would create a conflict of interest?
VIII. CONFIDENTIALITY DURING THE EVALUATION PROCESS
City employees, vendors, and outside evaluators who participate in the evaluation process shall not share any information about responses received and the evaluation process until the City issues a Notice of Intent to Award.
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City of Roseville
Roseville Electric Utility Financial Policy
TABLE OF CONTENTS
I. PURPOSE ................................................................................................................... 109107 II. BACKGROUND ........................................................................................................... 109107 III. POLICY ....................................................................................................................... 109107
1. Rate Stabilization Fund ............................................................................................. 109107
2. Debt Service Coverage Ratio ..................................................................................... 110108
3. Days Cash on Hand ................................................................................................... 110108
4. Fixed Cost Coverage .................................................................................................. 110108
5. Debt Service Reserve ................................................................................................ 110108
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I. PURPOSE
The purpose of Roseville Electric Utility’s financial policies is to provide management guidance to maintain a fiscally sound utility.
II. BACKGROUND
Establishing financial policies assists the utility by:
1. Providing long term direction
2. Providing guidance for managing resources
3. Setting goals for rate planning
4. Maintaining and improving bond ratings and outlooks
5. Adopting metrics to measure and sustain a strong financial position.
Roseville Electric Utility uses financial ratios from these policies to analyze performance trends and compare financial results to other utilities. These ratios and benchmarks are also used by credit rating agencies, investors, and bond insurers to measure credit worthiness.
III. POLICY
The five financial policies include:
Rate Stabilization Fund
Debt Service Coverage Ratio
Days Cash on Hand
Fixed Cost Coverage
Debt Service Reserve
1. Rate Stabilization Fund
Maintain a rate stabilization fund (contingency reserves) balance of a minimum 40% and maximum 90% of operating expenses with a target balance of 65%.
The purpose of the rate stabilization fund is to provide reserves to cover large contingencies such as fluctuation in fuel costs, while limiting or leveling out the impact
of cost increases to rate payers. Reserve adequacy is reviewed carefully by rating agencies, bond insurers, and bondholders when evaluating a company’s financial position.
The balance in the rate stabilization fund will fluctuate from year to year as funds are transferred into and from operations, maintaining level rates for our customers. The
goal is to maintain an average target for the rate stabilization fund of 65% of the annual operating expenses, accepting a range of 40% to 90% in any fiscal year. By establishing a goal to maintain the rate stabilization fund at 65% of operating costs, Roseville Electric Utility should possess sufficient reserves available for contingencies.
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2. Debt Service Coverage Ratio
Maintain an annual debt service coverage ratio of minimum 2.0. Maintain a debt service coverage requirement as required by bond covenants.
The debt service coverage ratio is one of the primary measures of a utility’s financial position. This ratio calculates funds available to pay debt service and measures a utility’s ability to meet its annual debt obligations. This is a key indicator used by rating agencies, bond insurers, and investors in evaluating our ability to meet our annual debt obligations. The formula is (annual net revenues annual debt service obligations).
3. Days Cash on Hand
Maintain a cash balance (excluding restricted items) greater than 250 days.
Days cash on hand is an indication of how many days operating expenses could be paid before additional income is needed. It measures a utility’s ability to meet its annual operating obligations. This is a key indicator used by rating agencies, bond insurers, and
investors in evaluating our ability to meet our operating obligations. The formula is (cash*365 / annual operating expenses ‐ depreciation).
Restricted cash and cash held with joint powers agencies are excluded from the calculation.
4. Fixed Cost Coverage
Minimum fixed cost coverage ratio of 1.5.
Fixed cost coverage is an indication of how many times fixed costs can be paid from income. This is a key indicator used by rating agencies, bond insurers, and investors in evaluating the utility’s ability to pay fixed costs. The formula is (Net revenue – net
transfers (including General Fund transfers) not included in net revenue + total debt service) / (total debt service). The debt service includes Roseville’s off balance sheet debt obligation held by joint powers agencies.
5. Debt Service Reserve
Maintain a fully funded debt service reserve as required by bond covenants.
Debt service reserve ensures adequate cash is available to fund payments to bond holders. Actual cash is held by a fiscal agent and a reservation of fund balance is recorded in the financial statements. The value is set by bond covenant documents and is typically equal to one full year of debt service.
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City of Roseville
Environmental Utilities Financial Management Policy
TABLE OF CONTENTS
April 2015
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Table of Contents
1. Executive Summary ....................................................................................................... 111
2. Introduction ................................................................................................................. 111
3. Purpose ........................................................................................................................ 112
4. Defining Financial Strength and Credit Considerations ................................................. 112 Anticipated and Unanticipated Financial Considerations ........................................ 113 Ratings as Indicators of Financial Strength ............................................................. 113
5. Enterprise Fund Rates and Fees ................................................................................... 114 Policy ..................................................................................................................... 114
6. Rehabilitation Funds .................................................................................................... 115 Policy ..................................................................................................................... 115
7. Recommended Debt Service Coverage and Operating Ratio Policies ........................... 117 Policy ...................................................................................................................... 117
8. Recommended Reserve Policy ..................................................................................... 118 Policy ..................................................................................................................... 118
9. Interaction Between Coverage and Ratios, Reserves, and Rates .................................. 121
10. Conclusion .................................................................................................................... 121 Appendix I – Peer Water Utility Financial Management Results .............................................. 123 Appendix II – Peer Wastewater Utility Financial Management Results .................................... 124
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1. Executive Summary
The Roseville Environmental Utilities Department (the “EUD” or the “Department”) manages the city’s water, wastewater and solid waste utilities (the “Utilities”). The Utilities are separately managed financial entities and as such, each faces different constraints and environments and must manage its finances accordingly. With this notion in mind, the Utilities developed this Financial Management Policy (the “Policy”) with the intent of giving each Utility a set of guidelines with which it can successfully and prudently manage its finances.
The Policy affirms the currently used Rehabilitation and Enterprise Fund guidelines, clarifies and adjusts targets for cash flows available for debt service and operating costs, and
establishes targets for sizing Reserves (previously 10% of Operating Expenses).
Specifically, the Policy sets cash flow management guidelines for both the debt holding and non‐debt holding enterprises and recommends reserve levels based on each Utility’s respective risk profile. To the extent that a Utility holds public debt, the Policy establishes
Debt Service Coverage (“DSC”) targets to ensure the Utility’s ability to meet both its operating and debt service obligations; otherwise, the Policy recommends managing cash flow by targeting an Operating Ratio (Operating Income divided by Operating Expenses).
The Policy then sets recommends reserve levels in order to help the Utilities manage exposure to operating risks, critical failures, and rate volatility. The Policy also provides recommended conditions for rate actions when cash flows and/or Reserves deviate from their prescribed targets.
2. Introduction
The Utilities are publicly‐owned community assets for the City of Roseville (“Roseville” or the “City”) that provide safe, reliable, competitively‐priced water, wastewater, solid waste, and recycled water services to all of their customers. The Utilities prepared the Policy with the intent of establishing guidelines for managing the financial profiles of each Utility.1
The Policy is divided into six sections: Purpose, Defining Financial Strength, Enterprise Fund Fees and Rates, Rehabilitation Funds, Recommended Debt Service Coverage and Operating Ratio Policies, Recommended Reserve Policies, and Interaction between Coverage and Reserves.
It is intended that to maintain relevance, the Utilities will revisit the Policy periodically if there
is a material change in risk exposures or conditions.
1The Policy focuses on the Water, Wastewater, and Solid Waste Utilities as the Recycled Water Utility does not keep independent financial records but is currently part of the Wastewater Utility.
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3. Purpose
The purpose of this Financial Management Policy is to provide a set of guidelines for prudently managing the financial profiles of the Utilities. In practice, this Policy will discipline the budgeting and rate setting practices, establish guidelines to improve the financial health of each Utility over the long term, and seek to balance the need for capacity growth while maintaining competitively low rates.
Like all enterprises, the Utilities manage cash flow to cover expenditures and hold reserves to address anticipated and unanticipated funding requirements.
The Policy is based upon the understanding that the following factors are important and should serve as
the relevant goals of the Policy. These goals establish that each Utility should:
1. Manage rates to avoid significant year‐over‐year rate adjustments.
2. Strive to maintain and invest in its respective system.
3. Maintain reserves for financial exposures.
4. Cost‐effectively obtain funds to maintain and invest in its respective system.
The Policy is further intended to offer the Roseville City Council (the “City Council”) guiding directives to staff for decisions and recommendations related to the financial profile of each Utility.
The Policy is not prescriptive in terms of how the Utilities set rates; however, there is a
nexus between the rates that each Utility charges and its respective financial profile. While the Policy attempts to recognize the balance between each enterprise’s risk management, financial risk management and rate setting, the Policy cannot resolve conflicts between competing objectives and so it instead provides guidelines for the financial management of each Utility to be considered by the City Council and staff in coordination with other considerations.
4. Defining Financial Strength and Credit Considerations
The Utilities’ businesses are subject to a number of significant environmental, market, and regulatory considerations on national, state, and local levels. The determination of financial strength is subjective, but it ultimately relates to the expectation that the Utilities can continue to meet their primary financial goals in the context of the macro considerations that each Utility faces.
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Anticipated and Unanticipated Financial Considerations
One characteristic of financial strength is the ability to prepare for anticipated events and obligations including, but not limited to:
Operation and maintenance expenses (O&M).
Debt service payments.
Exposure to weather related events such as droughts.
Response to existing or impending regulations.
Another characteristic of financial strength is the ability to address unanticipated considerations including, but not limited to:
Unanticipated general reduction in customer demand.
One or more operational events (natural disaster or other events including force majeure, etc.) that could dramatically increase costs or reduce resource options, the loss of one or more large customers.
Market disruption that increases the cost of borrowed funds. Counterparty’s inability to perform on a contract.
Change in regulatory or environmental regulations.
Unanticipated increase in compensation costs.
While such considerations are by nature, unanticipated, the Policy recognizes that the financial strength of each Utility is at least partially related to the ability to address such considerations should they arise.
Ratings as Indicators of Financial Strength
While credit ratings are important yardstick indicators of financial strength, the Policy is not focused on maintaining credit ratings but rather the overall financial strength of the Utilities as only some of the Utilities have or will have ratings. It is expected, however, that by following the guidelines of the Policy, the Utilities will maintain strong credit ratings.
Specifically, it is expected that the Water Utility will be able to maintain A+ category ratings and will be able to make a strong case for AA‐ category ratings while the Wastewater Utility will be able to support the South Placer Wastewater Authority (“SPWA”) in maintaining A or
higher, category ratings. SPWA issues debt on behalf of the City of Roseville, Placer County and South Placer Municipal Utility District for regional wastewater treatment facilities to be used by these agencies.
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5. Enterprise Fund Rates and Fees
Environmental Utilities are 100% self‐sufficient. The primary revenue streams for the Utilities are rates and fees established by the City Council. This Policy identifies the manner in which rates and fees are set and the extent to which they cover the cost of services provided. A revenue system that requires the identification of both the cost of the programs and the portions of the cost that will be recovered through those revenues allow the Department and its utility customers to develop a better understanding of the cost of services and to consider the appropriateness of established rates and fees.
Policy
The City will set rates and fees at levels related to cover the reasonable cost of providing services which includes direct and indirect costs such as operating and maintenance, overhead, infrastructure rehabilitation, and debt service. The Department will review these rates and fees annually in the budget process and will recommend rates that are expected to produce revenues sufficient to fully fund the reasonable costs of providing services.
Further,
All rates and fees shall be adopted in accordance with the provisions of Prop 218 and AB1600.
The City will examine utility rates through the cost of service process every two years or as otherwise determined in an effort to avoid the rate shock that occurs when rates are evaluated less frequently.
Revenue and expenses will be projected using conservatism. Revenue requirements will be based on long‐term planning objectives.
During the rate and fee setting process, the City will consider the rates and fees of other agencies as comparing the City’s rates and fees to other agencies’ provides useful background information because:
Other agencies’ rates and fees reflect in some ways the current “market’s” rates for similar services provided by the Utilities and can assist the City is assessing the reasonableness of proposed rate and fee changes.
They can serve as a benchmark for how cost‐effectively the Utilities are providing their services.
Rates and fee comparisons, however, should never be the sole or primary criteria used in the City’s rate and fee setting process. The City should also place under consideration:
What level of cost recovery is the rate and/or fee intended to achieve? What costs are considered in the computation of rates and fees? Timing: When was the last time the other agencies’ fees were comprehensively evaluated?
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What level of service do the other agencies provide compared to the City’s? Are other agencies’ rate structures significantly different than the City’s and what is each entities’ rate structure intended to achieve?
6. Rehabilitation Funds
The Utilities have established Water, Wastewater and Solid Waste Rehabilitation Funds (the “Rehabilitation Funds”. The Water and Wastewater Rehabilitation Funds administer the capital rehabilitation and replacement of existing infrastructure assets. Solid Waste Rehabilitation Funds are used for the rehabilitation and replacement of bins and cans.
Policy
Sources of Revenue
The primary source of revenue for the Rehabilitation Funds is Utility rates. City Council adopted Utility rate schedules include an amount for the rehabilitation or replacement of infrastructure assets or capital assets for each utility. The rates are collected in the Operations Funds and transferred to the
Rehabilitation Funds.
The Wastewater Rehabilitation Fund also includes local wastewater connection fees. These fees are collected for the specific purpose of purchasing and/or replacing capital equipment required for the maintenance of wastewater facilities. Other sources of revenue for the Wastewater Rehabilitation Fund include:
Interest earned on unexpended funds or reserves that will remain in the Rehabilitation Funds and be available for approved expenditures. Any grant, loan, or other source of revenue obtained for the purpose of capital rehabilitation or replacement or infrastructure assets will be included in the Rehabilitation Fund, made available for approved expenditures, and accounted for as required by the grant, loan, or other source.
Expenditures
Rehabilitation Funds may only be used for Water and Wastewater infrastructure asset or Solid Waste capital asset capital rehabilitation or replacement expenditures. These expenditures:
Must serve the purpose of benefiting the existing Water, Wastewater, or Solid Waste Utility
customers.
Must be approved by City Council.
Must be included in the Rehabilitation Plan unless needed for unanticipated utility emergency purposes.
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May include updates necessary to comply with changes to regulatory requirements.
Must be necessary to maintain the existing level of service which may include technological advancements.
Must not increase capacity or conduct improvements beyond the scope described above.
May be approved to pay for the respective utilities’ debt service. If incurred in conjunction with an outside source of revenue (i.e. grant), must be accounted for as required by the outside revenue source.
Investments
Investments must be made in accordance with City investment policies.
Fund Balances
The Rehabilitation Funds will be administered independent of each other and of any other
funds within the Utilities or the City. Lending of funds to or from the Rehabilitation Funds must be approved by City Council, must be considered only for the benefit of the respective water, wastewater, and solid waste systems and utility funds, and only for the benefit of the respective water, wastewater, and solid waste customers. Interest will be paid at the then prevailing interest rate for city‐pooled investments. Further, the majority of each Utility’s Rehabilitation Fund balances should be invested or held in “liquid” assets (e.g. cash, money market accounts, treasuries, etc.) in order to ensure that immediate rehabilitation expenses can be met in a timely manner. Lending from the Rehabilitation funds will only be considered if they do not conflict with planned capital plan needs over the horizon of the repayment period.
Assessment of Capital Plan
The water and wastewater capital rehabilitation and replacement needs will be reevaluated
periodically. Items to be considered include, but are not limited to:
Asset lifetimes by class of asset
Inflation rates for both operating and capital costs
Unit costs for asset replacement
Fund interest yield rates
Condition, criticality, and operational usefulness of assets Desired levels of service
Consequences when desired levels are not met
Risk of asset failure and level of acceptable risk of failure Measurements of various asset attributes that indicate how well an asset performs
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The amounts transferred from Operation Funds to Rehabilitation Funds will be adjusted as necessary to reflect changes in the rehabilitation and replacement funding requirements.
The impact of such adjustments on utility rates will also be analyzed to determine if an adjustment to water, wastewater, or solid waste utility rates is necessary.
Roseville Public Utilities Commission
The Roseville Public Utilities Commission will provide recommendations on the implementation of these policies, as appropriate, consistent with their role as an advisory body to the Roseville City Council.
Rehabilitation Fund Policy Review
The Rehabilitation Fund Policies designate a reassessment of the policies from time to time to determine if any changes are necessary. Any changes must be approved by the City Council.
7. Recommended Debt Service Coverage and Operating Ratio Policies
This Policy recommends managing funds primarily to Debt Service Coverage (“DSC”) or Operating Ratios while maintaining a focus on reserves as well in order to meet each Utility’s management goals.
Policy
A practical minimum DSC is 1.00x without reserves because at 1.00x, the Utilities are paying operating costs and debt service on a cash flow basis. There are, however, below the line cash outflows that should also be considered.
Direct Debt Service Coverage and Operating Ratio Policy
This Policy recommends the
Water and Wastewater Utilities maintain DSC of 1.80x. This level maintains a cushion above the bond covenant requirement of 1.10x for the Wastewater Utility and 1.20x for the Water Utility. At 1.80x DSC, the Water and Wastewater Utilities can reliably use cash flow to pay for their operations including related depreciation expenses. The 1.80x DSC would leave adequate cash funding available to invest in general system improvements; however, significant capital improvements or additions would probably have to be financed with debt. This strikes a balance between funding capital through higher rates paid by current customers and funding capital through bond financing paid by future customers.
The Solid Waste Utility has historically enjoyed stable Net Operating Revenues. Due to the lack of volatility and overall lack of depreciable assets, it is recommended that the Solid Waste Utility maintain an Operating Ratio of 1.30x. The 1.30x Operating Ratio would leave
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sufficient cash funding available to invest in any necessary capital improvements on a pay‐ go basis.
Using Reserves to Meet Coverage
The Policy recommends that the Utilities calculate DSC and Operating Ratios without Reserves and without accounting for Rate Stabilization Fund draws. The use of rolling coverage in calculating DSC
is very useful for legal compliance purposes but it is not recommended for operating and financial management purposes as it may give an inaccurate depiction of financial health.
8. Recommended Reserve Policy
Reserves are important to the Utilities because they help to:
Ensure cash exists for the timely payment of bills.
Maintain the short‐term and long‐term financial health of each Utility. Maintain stable rates for customers.
Fund unanticipated cost contingencies.
Ensure funds exist for system improvements.
Act as a significant factor in bond ratings.
Identify when financing should be procured.
Identify the need for rate actions.
Policy
The most common approach to sizing Reserves is by number of days of expenses. Water and wastewater utilities of about equivalent size to the City of Roseville Water and Wastewater Utilities typically have reserves of at least 250 days. Reserves of approximately 365 Days’ Cash would be more typical for AA‐/A+ category rated utilities and would be more appropriate to match the risks that the Water and Wastewater Utilities manage. It is recommended that the Solid Waste Utility maintain Days’ Cash of approximately 90 days for the reasons described below.
Operating Risk Management
The Utilities use reserves to handle
fluctuations and adjustments in every day expenses.
It is recommended that each Utility maintains approximately 90 days’ worth of Operating Expenses as one subcomponent of the Reserves. Such reserves would, amongst other things, be intended to cover timing issues with regard to payments, fluctuations in purchased water costs, and other operational issues. In consideration of these fluctuations in cost and cash requirement, 90 Days’ Cash for regular operation management is a modest first component of the recommended Reserves.
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System Critical Failure
Each Utility should consider maintaining a portion of the Reserves that is for a single emergency event (e.g. treatment facility closure, conveyance disruption, etc.). In total, it is recommended that the Reserves set aside for system critical failure be equivalent to approximately 1.0 ‐ 2.0% of the Capital
Assets belonging to each respective Utility. Due to
the lack of Capital Assets possessed by the Solid Waste Utility, it is not recommended that the Solid Waste Utility keep any reserves for the event of a system critical failure.
This component of the Reserves may be forgone if it is determined that each Utility’s exposure to critical failures is adequately covered through insurance.
Rate Stabilization
In addition to addressing operating and maintenance issues, Reserves serve two other important purposes:
1. Reserves act as a shock absorber for ratepayers.
2. Reserves offer security to each Utility’s debt holders. If an unusual financial or operating event leaves a Utility short of cash, Reserves can be used to avoid an immediate increase in rates to cover the shortfall.
Keeping some Reserves for rate stabilization would allow the Utilities to ensure that under virtually no circumstance would an Event of Default situation occur within a single year, and that the City Council would have the year to contemplate ways to prevent investors from
enforcing rate actions on the Utilities’ customers.
For such reasons, it is advisable that the Water and Wastewater Utilities target Reserves sized for rate stabilization at approximately 50% of annual operating expenses or roughly 180 Days’ Cash.
Because the Solid Waste Utility does not hold any debt
and has historically experienced very
stable net revenues, it is recommended that the Solid Waste Utility not hold any reserves for the purpose of rate stabilization.
Other Uses for Reserves
The aforementioned categories are those that most clearly merit the allocation of Reserves but are by no means the only
categories of financial exposure that the Utilities could manage with Reserves. For instance, the Utilities have significant Pension and Other Post‐ Employment Benefit liabilities that could generate a cash requirement. Further, to the extent that the Solid Waste Utility faces fees for the closure of a landfill or similar occurrence, it may be prudent to hold additional reserves for such an event. Other risk categories such as interest rate exposure are relatively small and do not need to be reserved for separately, but are real risks that could potentially be managed with Reserves.
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Reserve Policy Summary
These recommendations would suggest that the following would be the appropriate Reserve levels for each Utility:
Operating Risk Management: 90 Days’ Cash
System Critical Failure (Water and Wastewater Only): 1.0 ‐ 2.0% of Capital Assets Rate Stabilization (Water and Wastewater only): ~180 Days’ Cash
Total Reserves: ~270 Days’ Cash plus 1.0 ‐ 2.0% of Capital Assets (Water and Wastewater); 90 Days’ Cash (Solid Waste)
While these areas of consideration were evaluated in order to conceptualize the appropriate size of the Reserves, each Utility intends to maintain a single Reserve without separate buckets. These Reserve allocations are neither abnormally high nor low for industry standards. Each component of the Reserves is sized at less than the maximum possible exposure for each component because there is a recognition that it is unlikely several of the risks each Utility faces would materialize simultaneously.
Building and Drawing Upon Reserves
The Water and Wastewater Utilities are targeting Reserves of about 270 Days’ Cash plus 1.0 ‐ 2.0% of Capital Assets while the Solid Waste Utility is targeting 90 Days’ Cash, however, there is no intention of setting rates to maintain Reserves equal to the levels prescribed above. The purpose of Reserves is to address the financial impacts of revenue and expense fluctuations and unanticipated events. Excess reserves can be used for several financial imperatives including but not limited to: financing capital improvements on a pay‐go basis, paying down existing debt, or lowering rates. The general philosophy of the proposed range is that the Water and Wastewater Utilities should target 270 Days’ Cash plus 1.0 ‐ 2.0% of Capital Assets and the Solid Waste Utility should target reserves of 90 Days’ Cash. Each of the Utilities should limit reserves to 130% of the respective reserve targets.
Each Utility’s Reserves would increase or decrease depending upon many factors for a given year; however, to the extent that each Utility achieves its DSC or Operating Ratio Policy targets, Reserves would remain fairly stable. Reserves would increase or decrease under the following conditions:
Net Revenues Available for Debt Service are higher or lower than budgeted/projected as a result of higher or lower Revenues and Expenses Debt Service is higher or lower than budgeted/projected Capital investment in the system from Net Revenues is higher or lower than budgeted/projected
Debt issued for capital investment is greater or less than budgeted/projected
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9. Interaction Between Coverage and Ratios, Reserves, and Rates
For reasons described in the sections above, the Policy prescribed specific targets for DSC and Operating Ratios and Reserves. However, the Policy anticipates that in practice there is a range of acceptable results and a balance between cash flow and reserve levels is warranted.
A rate increase should be considered by the City Council if any of the following conditions (the “Rate Increase Conditions”) are projected in the five‐year forecast:
DSC without Reserves will be less than 1.80x
Operating Ratios (Solid Waste Only) without Reserves will be less than 1.30x Any rate increase would be greater than six percent
A major expenditure is expected
Rate increases indicated by the above conditions that would exceed six percent in any one year can be spread over multiple years.
No rate increase for the purpose of increasing reserves or DSC should be considered if DSC or Operating Ratios without
Reserves are above their respective targeted levels and Reserves are projected to be greater than the targeted levels of 270 Days’ Cash plus 1.0 –
2.0% of Capital Assets for the Water and Wastewater Utilities and 90 Days’ Cash for the Solid Waste Utility.
Lastly, it is important to note
that recommendations in the Policy are associated with
projected financial conditions for the Fiscal Year End of future years. Actual results will vary based on weather, market conditions, etc. In addition, Reserves and cash flow may be more or less robust within a Fiscal Year, relative to the Fiscal Year End but considering such fluctuations within a year would overly complicate monitoring with only marginal benefit.
10. Conclusion
The Policy was drafted with the intent of providing guiding directives to the Utilities’ management and staff for decisions and recommendations related to each Utility’s financial profile.
The Policy is a fairly incremental change from existing policies. Specifically, the Policy affirms the currently used Rehabilitation and Enterprise Fund guidelines, clarifies and adjusts targets for cash flows available for debt service and operating costs, and adjusts targets for sizing Reserves (previously 40% of Operating Expenses).
In its most abbreviated form, the Policy targets 1.80x DSC without Reserves for the Water and Wastewater Utilities and an Operating Ratio of 1.30x for the Solid Waste Utility. It
targets Unrestricted Reserves sized at 270 Days’ Cash plus 1.0 – 2.0% of Capital Assets for
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the Water and Wastewater Utilities and 90 Days’ Cash for the Solid Waste Utility and establishes tolerable maximums. The Policy also provides recommended conditions for rate actions when cash flows and/or Reserves deviate from the targets. The table below summarizes the policy targets described above. Summary
Summary of Policy Targets
Utility Water Wastewater Solid Waste
Debt Service Coverage or
Operating Ratio (x)
1.80 DSC 1.80 DSC 1.30
Reserves (Days’ Cash)
Operating Risk Management 90 90 90
System Critical Failure (% of
Capital Assets)
1‐2% 1‐2% 0%
Rate Stabilization 180 180 0
Total 270 + 1‐2% of
Capital Assets
270 + 1‐2% of
Capital Assets
90 The Policy is intended to be revisited and updated periodically if there are material changes in the risk exposures or conditions each Utility faces.
Finally, and perhaps most importantly, the Policy is ultimately intended to serve as a guide and it in no way restricts the ability of the City Council to review proposed rate actions, debt
issuances, or other actions of substance to each Utility.
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Appendix I –Peer Water Utility Financial Management Results
1Issues debt through the Redding Joint Powers Financing Authority 2 City of Sacramento reports data rounded to the nearest thousand 3If not specified, assumed to be Net Operating Revenue (Excluding Depreciation) plus Non-Operating Income 4Unrestricted Cash defined as: "Unrestricted Net Assets" Data from City of Redding, City of Sacramento, and Yuba City comprehensive annual financial reports
Peer Water Utility Financial Results (FY2014)
Utility City of Redding1 City of Sacramento2 Yuba City Ratings (M/S/F) ‐ /AA/‐ ‐ /AA‐/AA‐ ‐ /A+/AA‐
Revenues/Expenses
Operating Revenues $18,423,339 $94,382,000 $11,794,764 Operating Expenses
(Excluding Depreciation)
$13,245,963 $43,215,000 $4,815,664
Net Operating Revenue $5,177,376 $51,167,000 $6,979,100 Non‐Operating Revenue
(Expenses)
$1,074,049 ($4,373,000) $2,468,918
Net Revenue Available for
Debt Service3
$6,515,804 $46,794,000 $5,204,350
Depreciation & Amortization $3,457,758 $16,951,000 $4,718,299 Net Revenue after
Depreciation & Amortization
$2,793,667 $29,843,000 $4,729,719
Cash
Unrestricted4 $23,402,105 $71,087,000 $14,543,831
Days' Cash on Hand 645 600 1,102
Debt
Total Debt Outstanding $5,925,956 $399,134,612 $50,214,569 Annual Debt Service $1,091,335 $11,279,000 $2,915,149 Debt Service Coverage
(Operating)
5.97x 4.15x 1.79x
Debt Service Coverage 4.74x 4.54x 2.39x
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Appendix II –Peer Wastewater Utility Financial Management Results
1Issues debt through the Redding Joint Powers Financing Authority 2If not specified, assumed to be Net Operating Revenue (Excluding Depreciation) plus Non-Operating Income 3Unrestricted Cash defined as: "Unrestricted Net Assets" Data from City of Redding, City of Stockton, and City of Vacaville comprehensive annual financial reports
Peer Wastewater Utility Financial Results (FY2014)
Utility City of Redding 13 City of Stockton City of Vacaville Ratings (M/S/F) ‐ /AA/‐ Ba1/‐/A‐ ‐ /‐/‐
Revenues/Expenses
Operating Revenues $22,720,092 $59,953,318 $32,219,462 Operating Expenses
(Excluding Depreciation)
$12,527,074 $40,172,822 $18,603,458
Net Operating Revenue $10,193,018 $19,780,496 $13,616,004 Non‐Operating Revenue
(Expenses)
($175,350) ($3,662,856) ($662,109)
Net Revenue Available
for Debt Service2
$11,645,032 $21,057,331 $12,953,895
Depreciation &
Amortization
$5,924,400 $11,161,304 $5,367,829
Net Revenue after
Depreciation &
Amortization
$4,093,268 $4,956,336 $7,586,066
Cash
Unrestricted3 $20,151,993 $38,576,321 $61,918,880
Days' Cash on Hand 587 350 1,215
Debt
Total Debt Outstanding $91,119,042 $81,270,000 $168,768,665 Annual Debt Service $8,117,463 $7,373,138 $8,557,860 Debt Service Coverage
(Operating)
1.26x 2.68x 1.59x
Debt Service Coverage 1.43x 2.86x 1.51x
COUNCIL COMMUNICATION
CC #:
3815
File #:
0206-10-01
Title:
Downtown Roseville Property and Business Improvement District - 2024 Annual Report and 2025 Budget
Contact:
Gina McColl 916-774-5452 [email protected]
Meeting Date: 4/2/2025
Item #: 7.11.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt a resolution approving the 2024 Downtown Roseville Property and Business Improvement District Annual Report and approving the 2025 Budget for the Downtown Roseville Partnership.
BACKGROUND
On July 16, 2014, the City Council approved the formation of the Downtown Roseville Property and Business Improvement District (DRPBID) for a term of five years commencing January 1, 2015, and terminating December 31, 2019.
The overarching goal of the DRPBID was to facilitate
improvements and activities that would provide a special benefit to assessed parcels.
Based on
the success of the DRPBID, on January 9, 2019, Council adopted a resolution renewing the DRPBID and Management Plan. With that approval, the amended documents established the assessment formula, required indemnification terms, insurance coverage limits, and levying of the annual assessments for an additional ten-year period (beginning January 1, 2020 and ending December 31, 2029).
The annual assessment provides funding for a budget that is managed by the established owner’s association, the Downtown Roseville Partnership (DRP).
The DRP Board ensures that the
budget is applied to activities and expenses defined in the Management Plan/Engineer’s Report accepted by Council as part of the district formation.
In addition, the Management Plan includes
the following requirement:
“
VI. GOVERNANCE
C. Annual Report
The Downtown Roseville Partnership shall present an annual report at the end of each year of operation to the City Council pursuant to Streets and Highways Code §36650…. The annual report is a prospective report for the upcoming year and must include:
Any proposed changes in the boundaries of the DRPID or in any benefit zones or classifications of property within the district;
The improvements and activities to be provided for that fiscal year; An estimate of the cost of providing the improvements or activities for that fiscal year; The method and basis of levying the assessment in sufficient detail to allow each real property owner to estimate the amount of the assessment to be levied against his or her property for the fiscal year;
The amount of any surplus of deficit revenues to be carried over from a previous fiscal year; and
The amount of any contributions to be made from sources other than assessments levied pursuant to this Plan.”
The 2024 DRPBID Annual Report is provided in Attachment 1 of this staff report.
Additional
supporting documents that further address the elements required in each annual report to Council are the 2024 financial statements and district map and assessment roll, which are included within Attachments 2, 3 and 4. The 2025 budget is included as Attachment 2 for reference and has been approved by the DRP Board. No changes to the district boundaries or levying of assessments is proposed. The 2025 assessment for the district totals approximately $215,513.
As highlighted in the 2024 DRPBID Annual Report, the DRP budget was divided between four categories that relate to administrative activities, sponsorship of events, visitor experience, and clean and safe activities. To note, in 2024 the DRP completed a strategic plan (Attachment 5), formed an advisory committee, contracted with private security to provide additional support, added holiday wreaths and continued support of several existing programs such as the Façade Improvement Rebate Program, Mural Program, Shuttle Program, tree lighting, sidewalk power washing, and Boy Scout alley clean ups. Additionally, the DRP provided sponsorship for 10 different events occurring in the Downtown, including Downtown Tuesday Nights that run for seven evenings in the summer and attract (on average) 2,500 attendees per event.
Compared to last year’s budget, the DRP did allocate additional expenditures in 2025, including funds for replacement of aging banner signs and reservation of $50,000 towards a potential artificial ice rink during the holiday season. The total 2025 budget is $253,650, utilizing $41,650 from reserves, leaving $60,734 in contingency/reserves. The key elements of this year's budget are broken down into four service categories followed by the approximate percentage of funds allocated to each sector:
Improvements - 25%
Marketing & Events - 27%
Clean & Safe - 26%
Administration - 21%
It should be noted that the above referenced allocations are not anticipated to significantly change; however, it may be necessary to redistribute funds between categories to provide flexibility in addressing impacts related to the changing economy. Expenditure of the funds within the DRP budget are at the discretion of the DRP Board as outlined in the DRP’s Management Plan.
FISCAL IMPACT
The City contributes to the PBID each year in the form of parcel assessments for City-owned property in Downtown Roseville.
The 2024 City assessment was approximately $70,690 and the total assessment collected for the district was $215,513.
Receiving the annual report has no
impact on the General Fund and a maximum of 2% of the property assessment will be retained by the City to cover the costs of administration of the management agreement.
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. Adoption of this resolution meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal D - Enhance economic vitality
Respectfully Submitted,
Gina McColl, Economic Development Analyst
Melissa Anguiano, Economic Development Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution 25-075
DRP Annual Report 2024
2024 Financial Statement and 2025 Budget
District Map
Tax Role
DRP Strategic Plan
RESOLUTION NO. 25-075
APPROVING THE 2024 DOWNTOWN ROSEVILLE PROPERTY AND BUSINESS IMPROVEMENT DISTRICT ANNUAL REPORT AND 2025 BUDGET
WHEREAS, on July 16, 2014, the City Council approved the formation of the Downtown Roseville Property and Business Improvement District (“DRPBID”) to facilitate improvements and activities ; and
WHEREAS, the annual assessment provides funding for a budget that is managed by the established owner’s association, the Downtown Roseville Partnership (DRP); and
WHEREAS, the DRP Board ensures that the budget is applied to activities and expenses defined in the Management Plan/Engineer’s Report accepted by Council as part of the district formation; and
WHEREAS, the DRP is required to submit an annual report and budget to the City; and
WHEREAS, the 2024 Downtown Roseville Property and Business Improvement District Annual Report and 2025 Budget have been reviewed by the City Council.
NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that the 2024 Downtown Roseville Property and Business Improvement District Annual Report and the 2025 Budget are hereby approved.
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
2024
ANNUAL REPORT
PRESIDENT’S MESSAGE
As President of the Downtown Roseville Partnership,
I am proud to reflect on the progress we have made
together in 2024. This past year has been one of growth, collaboration, and continued investment in our downtown community. Through the dedication of our board,
Downtown business owners, and community partners, we
have strengthened Downtown Roseville’s position as a
vibrant destination for commerce, culture,
and connection.
A key focus this year has been enhancing the downtown experience for both residents and visitors. We have made strategic investments in beautification, safety, and event programming, ensuring our district remains welcoming and engaging. From improved lighting and landscaping to expanded maintenance efforts, we have worked to create an inviting atmosphere that supports local businesses and encourages foot traffic.
Our commitment to economic vitality has been evident in the continued support of small businesses. We have facilitated initiatives that promote business visibility, foster entrepreneurship, and drive engagement through marketing and community outreach. Signature events and activations have played a crucial role in bringing people downtown, strengthening connections, and celebrating all that Roseville has to offer.
None of these accomplishments would be possible without the dedication of our board, the hard work of our partners, and the support of the entire community. As we look ahead, we remain committed to building on this momentum, fostering innovation, and ensuring Downtown Roseville continues to thrive.
Thank you for your ongoing support and partnership. Together, we are shaping a downtown that is not only a great place to do business but also a dynamic and welcoming hub for all.
Warmly,
Dave Piches, AIA LEED AP
2024 President, Downtown Roseville Partnership
VISION
The Downtown
Roseville Partnership
is an action-oriented,
collaborative group
of volunteers that
champions a vibrant
and authentic
downtown.
MISSION
We are proactive in
promoting, marketing
and providing services
that attract businesses
and visitors to the
District and manage
the District’s business
affairs in a transparent,
fiscally-responsible
manner.
Tom Carlson is the owner of Carlson Tax Consultants Inc. and a member of the AICPA and the Roseville Area Chamber of Commerce. As a board member with DRP , he is able to serve downtown business and property owners and give back to the local business community.
Mike Esparza is president and CFO of All-Cal Insurance
Agency. He owns properties located at 501, 503 and 505
Vernon Street and joined the DRP board to further the future plans and expected growth of the District.
Jamie Hazen is the owner of Jamie Hazen Consulting and
serves as the Executive Director of the Roseville Police Activities League (RPAL). Jamie has been active in our community for decades and serves on the board for the Downtown Roseville Merchants, the Performing Arts of Roseville and the Placer Visitors Bureau.
David Herrick is SVP/Controller for Consolidated
Communications, one of the larger employers in Downtown Roseville. He enjoys supporting the interests of residents and businesses.
David Piches founded Piches Architecture at 115 Taylor
Street in Downtown Roseville. He has served on many boards, including the Roseville Area Chamber of Commerce, Roseville Merchant’s Association, Roseville Arts Center and Roseville Urban Forest Foundation. With DRP , Dave works to foster creative design solutions and encourage actions that will maintain existing improvements.
Lisa Peters is the CEO and president of Randy Peters Catering and Events Center, a certified woman-owned business. Lisa has been a staple in the business community for decades and brings unparalleled experience as a small business owner.
Mark Vespoli owns several Downtown Roseville properties, including 219, 400, 404 and 601 Vernon Street and 106 Judah Street. He brings to the board the perspective of a property owner and entrepreneur in Downtown Roseville.
Wayne Wiley is the economic development manager for the City of Roseville, where he helps develop and implement economic development initiatives to ensure business
enrichment within our community. Wayne has always had a passion for Downtown and enjoys working closely with the merchants, business owners and residents.
Ed Mojica is the owner of mas|mojica architecture studio, a local boutique architecture firm located in Downtown Roseville. The firm maintains a focus on retail, office, and hospitality projects in Roseville and the South Placer region. Raised in Roseville, he desires to facilitate authentic spaces and places such as our downtown area. Inspired by the great projects of the DRP to date, he hopes to continue the excellent work of making these spaces a reality in downtown Roseville.
Frank Van Sant is a native of New Mexico, Frank served in the US Navy for nearly 30 years, retiring as an officer, receiving numerous awards, even moving six times in eight years. He relocated to the Sacramento area in 2014 after retiring from Raytheon as a defense contractor. As a Mason since 2007, he is active in the fraternity’s Roseville chapter, diligently managing the organization’s building on Vernon Street and its tenants. As a busy volunteer, he also works on behalf of disabled veterans, emergency responders, and his local church.
MaryTess Mayall serves as the Executive Director for Blue Line Arts, a nonprofit arts organization at 405 Vernon Street in Downtown Roseville. Born and raised in Roseville, MaryTess is passionate about building a vibrant arts & culture scene in the downtown area. She currently serves on the boards of both the Downtown Roseville Partnership and the Downtown Roseville Merchants.
*Kat Maudru is DRP’s director of operations and is instrumental in promoting Downtown through community and public
relations.
2024 BOARD OF DIRECTORS
Pictured from left to right: David Piches, Mark Vespoli, Frank Van Sant, Jaime Hazen, David Herrick, Lisa Peters, Marytess Mayhall, Mike Esparza Not pictured: Tom Carlson, Wayne Wiley, Ed Mojica
ABOUT DOWNTOWN ROSEVILLE PARTNERSHIP
A coalition of business and property owners formed Downtown Roseville Partnership (DRP) in 2014, collaborating with the City of Roseville redevelopment organization (RCDC) and major businesses.
The DRP is funded from tax assessments paid by its property owners. 2024 ACCOMPLISHMENTS AT-A-GLANCE
Administration
• Board Advisory Committee formed
• Strategic Plan review, revision and enhancements
• Researched and interviewed prospective grant writers
View the Strategic Plan
Sponsorships
DRP proudly sponsored a number of successful communi-
ty-building events in 2024, including the following signature events planned and organized by the Downtown Roseville
Merchant Association:
• Seven Downtown Tuesday Nights averaging 2,500
attendees per event
• Family Fun Night boasting approximately 3,000 guests
Other DRP sponsored community events included:
• Blue Line Arts Gallery, Lottery for the Arts
• City of Roseville State of the City
• Placer SPCA Woof, Wine and Dine
• Roseville Chamber of Commerce, IGNITE Bash
• Roseville Chamber of Commerce, Leadership Roseville
• Roseville Police Activities Leaque, Bacon & Brew
• Sylvia Besana Holiday Parade
• Union Pacific Railroad Big Boy Event
In addition, the DRP provided $5,000 in matching funds to Blue Line Arts to be used for artist commissions for public art projects in the district.
Visitor Experience
DRP organized and managed many improvement projects in
the District
• Façade Grant Program
• Holiday Décor – holiday wreath and light installation and maintenance
• Mural Program
• Shuttle Program
Clean and Safe
• Security - contracted with an outside security firm to provide additional support in the DRP footprint
• Bi-annual sidewalk power washing
• Boy Scouts Troop - Alley Clean-up
New Businesses & Tenants
We are pleased to welcome these businesses to the District:
• Pedal Care Pizza and Gelato is coming soon to 222
Vernon St
• The Zivar Luxury Apartments, 129 Vernon St
• Lux Studios photography studio opened at 509 Vernon St • Fallen Angel Tattoo opened at 514 Vernon St
• The Robin’s Nest Antique Store at 517 Vernon St
New Locations
Please visit these businesses at their new addresses:
• Threads Clothing Exchange moved to
225 Vernon St
• Noel Flynn Gallery & Frame Factory moved to
404 Vernon St
• Lucy’s Salon will be moving soon to 129 Vernon St
Creating a vibrant sense of place and community is a high priority for the Downtown Roseville Partnership. Some items on the horizon for 2025 include:
• Execute strategic plan recommendations
and outcomes
• Expanding security and clean and safe initiatives
• Exploring improvement and beautification
opportunities including enhancing holiday décor
and atmosphere
• Evaluating new signature events and activities to
• Continuing the façade grant program
• Address localized homeless issues by working with
elected officials, law enforcement and professional
homeless assistance organizations
2025 OUTLOOK
New Development Projects
• 129 Vernon Street - Mixed use
• 200 Vernon Street – Mixed use
• 330 Vernon – Old Town Pizza restaurant and bar
Space Available to Lease
2024 FINANCIALS
Revenue
Tax Assessments $ 207,210
Sponsorship revenue 6,235
$ 213,345
Expenditures by Category
Maintenance and Beautification 37,350
Marketing 62,951
Security 78,280
Advocacy/Administrative 72,912
Contingency - $ 251,493
Other (2,115)
Funding From Carryover Balance $ (40,023)
29%
Advocacy/
Administrative
31%
Security
25%
Marketing
15%
Maintenance/
Beautification
GET IN TOUCH
Downtown Roseville Partnership
P . O. Box 238
Roseville, CA 95678
CONNECT WITH US:
godowntownroseville.com
Sign-up for our newsletter
MEETINGS
Regular meetings are held on the fourth
Wednesday of every month at 3:00 pm
at Randy Peters Catering and Event
Center, 105 Vernon Street, Roseville.
The public is always invited to attend.
Downtown Roseville Partnership
P . O. Box 238
Roseville, CA 95678
2024 Financial Statements and 2025 Budget and Reserves Summary.xlsx Downtown Roseville Partnership
For the year ended December 31, 2024
Statement of Activity - Summarized
Revenue
Tax Assessments 207,110$
Sponsorship revenue 6,235
213,345$
Expenditures by Category
Maintenance and Beautification 37,350$
Marketing 62,951
Security 78,280
Advocacy/Administrative 72,912
Contingency -
251,493$
Other (1,875)$
Net Income for the year (40,023)$
Downtown Roseville Partnership
Statement of Financial Position
As of December 31, 2024
ASSETS
Current Assets
Cash $ 179,538
Accounts Receivable -
Total Current Assets $ 179,538
Other Assets, net of amortization 1,433 TOTAL ASSETS $ 180,971
LIABILITIES AND EQUITY
Liabilities
Accounts Payable $ -
Total Liabilities $ -
Equity
Retained Earnings $ 220,995
Current Year Income (40,023)
Total Equity $ 180,971
TOTAL LIABILITIES AND EQUITY $ 180,971
Downtown Roseville Partnership
Beginning and End of Year 2024 Reserves
Reserve Category
2024 BOY
Reserve
Assessment
Allocation Rate
2024 Budgeted
Assessment
2024 Final
Assessments and
Other Deposits 2024 Spend
12.31.24 Committed
Spend (a)
2024 EOY
Reserve
(includes
Committed)
2025 Budgeted
Assessments
2025 Available
Funds
Improvements 95,074.30$ 18% 38,700.00$ 38,402.08$ (37,350.00)$ (21,083.60)$ 75,042.78$ 38,160.00$ 113,202.78$ Marketing & Events 28,996.66 30% 64,500.00 64,003.46 (62,950.85) (39,000.00) (8,950.73) 63,600.00 54,649.27$ Clean & Safe 29,326.26 26% 55,900.00 55,469.67 (78,280.00) (9,000.00) (2,484.07) 55,120.00 52,635.93$ Administration 33,651.01 21% 45,150.00 44,802.42 (72,912.32) (5,065.00) 476.12 44,520.00 44,996.12$ Contingency & Reserve 39,466.58 5% 10,750.00 10,667.24 - - 50,133.82 10,600.00 60,733.82$ 226,514.81$ 100% 215,000.00$ 213,344.88$ (251,493.17)$ (74,148.60)$ 114,217.92$ 212,000.00$ 326,217.92$ (a) Committed funding approved by the Board in 2024, unspent at December 31, 2024.
Downtown Roseville Partnership
2025 Budget by Category
Category Program
Available Funds
(BOY Reserves Plus
2025 Budget)
2025 Allocated
Assessments 2025 Budget
Improvements 113,203$ 38,160$
Façade Program 15,000$
Mural Program 10,000
Tree Lighting 12,000
Banners 6,850
Other 7,500
51,350$
Marketing and Events 54,649$ 63,600$ Consulting services 25,300$
Downtown Tuesday Night 20,000
Other sponsorships 10,000
55,300$
Clean & Safe 52,636$ 55,120$
Security Services 24,000$
Power washing 9,500
Homeless Outreach 15,000
Alley Cleanup 2,000
Other 2,500
53,000$
Administration 44,996$ 44,520$
Accounting Services 2,500$
Memberships 500
Annual Report 4,500
Consulting services 27,500
Strategic planning 1,500
Insurance 2,000
Legal Services 3,000
Support services 2,500
44,000$
Contingency & Reserve 60,734$ 10,600$ Ice Rink 50,000$
Total 2025 Budget 253,650$
Funding from current year assessment 212,000$
Funding from Reserves 41,650$
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013093008000 CITY OF ROSEVILLE 103 LINCOLN ST
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ROSEVILLE CA 95678 ASSESSED BY S B E
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ROSEVILLE CA 95678-3241 417 DOUGLAS BLVD ROSEVILLE CA 95678 ROSEVILLE CA 95678-2622 523 ROYER ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2622 519 ROYER ST ROSEVILLE CA 95678-2622 ROSEVILLE CA 95678-2622 515 ROYER ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2622 509 ROYER ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2635 760 REDWOOD AVE SAND CITY CA 93955 ROSEVILLE CA 95678-2632 337 KEENA DR AUBURN CA 95603
ROSEVILLE CA 95678-2637 424 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2600 4441 AUBURN BLVD #G SACRAMENTO CA 95841 ROSEVILLE CA 95678-2619 PO BOX 537 ROSEVILLE CA 95661
ROSEVILLE CA 95678-2624 7780 ORIANA CT FAIR OAKS CA 95628 ROSEVILLE CA 95678-2618 1735 CROCKETT LN HILLSBOROUGH CA 94010 ROSEVILLE CA 95678-2618 1735 CROCKETT LN HILLSBOROUGH CA 94010 ROSEVILLE CA 95678-2618 1735 CROCKETT LN HILLSBOROUGH CA 94010 ROSEVILLE CA 95678-2618 1735 CROCKETT LN HILLSBOROUGH CA 94010 ROSEVILLE CA 95678-2606 110 JUDAH ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2621 4013 OAKHURST CT ROSEVILLE CA 95747-6345 ROSEVILLE CA 95678-2621 7630 MEMORY LN GRANITE BAY CA 95746 ROSEVILLE CA 95678-2621 901 SUNRISE AVE #A16 ROSEVILLE CA 95661 ROSEVILLE CA 95678-2638 522 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2623 P O BOX 6625 AUBURN CA 95604
ROSEVILLE CA 95678-2615 PO BOX 1405 LOOMIS CA 95650
ROSEVILLE CA 95678-3149 801 VERNON ST ROSEVILLE CA 95678-3149 ROSEVILLE CA 95678-2608 2015 ROBERTA CT ROSEVILLE CA 95678 ROSEVILLE CA 95678-2608 PO BOX 2731 ROCKLIN CA 95677
ROSEVILLE CA 95678-3237 209 BULEN ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-3245 915 RUTH CT PACIFIC GROVE CA 93950 ROSEVILLE CA 95678-3224 603 KEEHNER AVE ROSEVILLE CA 95678-4049 ROSEVILLE CA 95678-2608 10100 WILLEY CT GRANITE BAY CA 95746-9640 ROSEVILLE CA 95678-2610 300 JUDAH ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2610 1591 STEINBECK DR ROSEVILLE CA 95747-6916 ROSEVILLE CA 95678-2609 1624 SANTA CLARA DR #240 ROSEVILLE CA 95661 ROSEVILLE CA 95678-2644 347 ATLANTIC ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2744 145 N CONNOR ST #2 SHERIDAN WY 82801-4348 ROSEVILLE CA 95678-3246 4931 WATERSTONE DR ROSEVILLE CA 95747 ROSEVILLE CA 95678 126 LINDA DR ROSEVILLE CA 95678
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ROSEVILLE CA 95678 500 OAK ST ROSEVILLE CA 95678
ROSEVILLE CA 95678-3247 709 MAPLE DR ROSEVILLE CA 95678 ROSEVILLE CA 95678-3247 709 MAPLE DR ROSEVILLE CA 95678 ROSEVILLE CA 95678-2633 1209 21ST ST SACRAMENTO CA 95811 ROSEVILLE CA 95678-2633 4419 VAN NUYS #300 SHERMAN OAK CA 91403 ROSEVILLE CA 95678-2637 1971 SANTA MARIA WAY SACRAMENTO CA 95864 ROSEVILLE CA 95678-2650 9631 BASE LINE RD ELVERTA CA 95626-9411 ROSEVILLE CA 95678-3251 600 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2606 P O BOX 1355 ROSEVILLE CA 95678 ROSEVILLE CA 95678-3149 119 RIVERSIDE AVE ROSEVILLE CA 95678 ROSEVILLE CA 95678-3254 119 RIVERSIDE AVE ROSEVILLE CA 95678 ROSEVILLE CA 95678-2630 9700 VILLAGE CENTER DR #120 GRANITE BAY CA 95746 ROSEVILLE CA 95678-2612 311 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678 311 VERNON ST ROSEVILLE CA 95678
ROSEVILLE CA 95678 915 HIGHLAND POINTE DR #241 ROSEVILLE CA 95678 ROSEVILLE CA 95678 424 VERNON ST ROSEVILLE CA 95678
ROSEVILLE CA 95678 1230 SAN SIMEON DR ROSEVILLE CA 95661 ROSEVILLE CA 95678-3250 P O BOX 1355 ROSEVILLE CA 95678 ROSEVILLE CA 95678 8140 OLD AUBURN RD CITRUS HEIGHTS CA 95610 ROSEVILLE CA 95678-2610 300 JUDAH ST ROSEVILLE CA 95678 311 VERNON ST ROSEVILLE CA 95678
311 VERNON ST ROSEVILLE CA 95678
ROSEVILLE CA 95678-2630 105 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2616 6208 CHANNEL ISLANDS LN ROSEVILLE CA 95678 ROSEVILLE CA 95678-2636 311 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2632 P O BOX 760 ROSEVILLE CA 95678-0760 ROSEVILLE CA 95678-2613 P O BOX 348000 SACRAMENTO CA 95834-8000 ROSEVILLE CA 95678-2613 P O BOX 348000 SACRAMENTO CA 95834-8000 ROSEVILLE CA 95678-2629 97 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-3249 628 ROYER ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-2639 522 VERNON ST ROSEVILLE CA 95678 ROSEVILLE CA 95678-3252 725 VERNON ST ROSEVILLE CA 95678-3252 Use Code Use Type Lot SqFt Bldg/Liv Area County Zoning Handbills 0 VACANT 23630 X
0 VACANT 5514 X
0 VACANT 15923 X
0 VACANT 15950 X
0 VACANT 16425 X
17 OFFICE 17424 56248 X
17 OFFICE 14954 3932 X
17 OFFICE 22684 43300 X
19 MEDICAL/DENTAL/LABS 7588 1570 X
20 VACANT 2323 X
20 VACANT 15172 X
20 VACANT 7581 X
20 VACANT 7583 X
20 VACANT 253 X
27 PARKING LOT 7670 X
27 PARKING LOT 69696 X
27 PARKING LOT 7429 X
27 PARKING LOT 7431 X
27 PARKING LOT 12909 X
27 PARKING LOT 14219 X
27 PARKING LOT 23858 X
27 PARKING LOT 12632 X
29 COMMERCIAL 60983 42030 X
31 INDUSTRIAL 93654 2440 X
38 INDUSTRIAL 58243 X
62 RECREATIONAL 10856 9650 x
68 RECREATIONAL 7490 X
68 RECREATIONAL 7405 X
68 RECREATIONAL 3920 X
69 RECREATIONAL 29108 X
69 RECREATIONAL 9198 X
69 RECREATIONAL 3763 X
69 RECREATIONAL 1754 X
81 UTILITY 15163 X
81 UTILITY 1899 X
81 UTILITY 9474 X
81 UTILITY 5800 X
2 RESID. MULTIPLE FAMILY 5326 2004
5 RESID. APARTMENTS 37461 75314
11 RETAIL SALES 3552 3034
11 RETAIL SALES 7405 6850
11 RETAIL SALES 13503 10800
11 RETAIL SALES 7405 3750
11 RETAIL SALES 20908 15550
11 RETAIL SALES 8832 4302
11 RETAIL SALES 11212 3130
11 RETAIL SALES 32234 12717
11 RETAIL SALES 5754 10480
11 RETAIL SALES 3489 2886
11 RETAIL SALES 14813 5960
11 RETAIL SALES 3484 4088
11 RETAIL SALES 14911 3961
11 RETAIL SALES 3049 2800
12 RETAIL SALES 7396 7250
12 RETAIL SALES 3484 3000
12 RETAIL SALES 4356 4980
12 RETAIL SALES 11029 9531
12 RETAIL SALES 26136 19338
12 RETAIL SALES 8712 468
12 RETAIL SALES 14939 4680
12 RETAIL SALES 4791 2500
12 RETAIL SALES 4961 1738
12 RETAIL SALES 7405 8094
12 RETAIL SALES 7586 3114
12 RETAIL SALES 9031 1317
16 RESIDENTIAL 5227 1104
16 RESIDENTIAL 6314 956
16 RESIDENTIAL 6969 965
16 RESIDENTIAL 6010 1103
16 RESIDENTIAL 4520 858
16 RESIDENTIAL 4356 1040
16 RESIDENTIAL 7929 1492
16 RESIDENTIAL 4264 1468
16 RESIDENTIAL 4356 1210
16 RESIDENTIAL 4356 1641
16 RESIDENTIAL 5008 1676
16 RESIDENTIAL 5007 1270
16 RESIDENTIAL 7491 1388
16 RESIDENTIAL 7493 1024
16 RESIDENTIAL 7504 1247
16 RESIDENTIAL 4504 308
16 RESIDENTIAL 6012 1044
16 RESIDENTIAL 6062 1330
16 RESIDENTIAL 9984 1001
16 RESIDENTIAL 5994 1092
16 RESIDENTIAL 5987 1106
16 RESIDENTIAL 5989 1834
16 RESIDENTIAL 5985 1658
16 RESIDENTIAL 2496 754
16 RESIDENTIAL 6018 759
16 RESIDENTIAL 6018 968
16 RESIDENTIAL 6017 1400
16 RESIDENTIAL 5907 1462
16 RESIDENTIAL 7522 836
16 RESIDENTIAL 7522 1781
16 RESIDENTIAL 7523 1224
16 RESIDENTIAL 7522 1848
16 RESIDENTIAL 7507 1056
16 RESIDENTIAL 7509 1737
16 RESIDENTIAL 7467 1008
16 RESIDENTIAL 6013 1052
16 RESIDENTIAL 6015 931
16 RESIDENTIAL 6015 1304
16 RESIDENTIAL 6708 2671
16 RESIDENTIAL 5011 1044
16 RESIDENTIAL 5010 1024
16 RESIDENTIAL 7628 848
16 RESIDENTIAL 4997 1029
16 RESIDENTIAL 7495 1150
16 RESIDENTIAL 7495 1092
16 RESIDENTIAL 7495 780
16 RESIDENTIAL 6878 1654
16 RESIDENTIAL 2141 532
16 RESIDENTIAL 4462 1067
16 RESIDENTIAL 6834 1281
16 RESIDENTIAL 3009 720
16 RESIDENTIAL 2509 600
16 RESIDENTIAL 7526 1466
16 RESIDENTIAL 7527 812
16 RESIDENTIAL 7452 1222
16 RESIDENTIAL 7290 1022
17 OFFICE 22982 19485
17 OFFICE 2178 3725
17 OFFICE 9078 4074
17 OFFICE 16117 5664
17 OFFICE 18107 2252
17 OFFICE 4505 795
17 OFFICE 4810 1238
17 OFFICE 4116 1088
17 OFFICE 5508 864
17 OFFICE 5034 960
17 OFFICE 6534 1237
17 OFFICE 7490 1118
17 OFFICE 6098 956
17 OFFICE 7490 1376
17 OFFICE 18730 6500
17 OFFICE 6018 1956
17 OFFICE 7503 3650
17 OFFICE 9661 7871
17 OFFICE 7486 941
17 OFFICE 4791 962
17 OFFICE 2499 1530
17 OFFICE 6534 1440
17 OFFICE 10991 3934
17 OFFICE 5501 2121
17 OFFICE 4514 3803
17 OFFICE 4791 1235
17 OFFICE 14810 5400
18 RESID. HOTEL/MOTEL/RESORTS 4598 8472
19 MEDICAL/DENTAL/LABS 18295 2542
19 MEDICAL/DENTAL/LABS 8276 2685
20 VACANT 5101
20 VACANT 10948
20 VACANT 5662
20 VACANT 2496
20 VACANT 7742
20 VACANT 7481
21 RESTAURANT 7405 9584
21 RESTAURANT 6059 6000
21 RESTAURANT 3927 3424
26 AUTOMOTIVE USES 9950 1780
26 AUTOMOTIVE USES 7840 2470
26 AUTOMOTIVE USES 7074 4900
26 AUTOMOTIVE USES 5332 720
26 AUTOMOTIVE USES 10890 1152
27 PARKING LOT 11325
27 PARKING LOT 4474
27 PARKING LOT 14480
27 PARKING LOT 47916
27 PARKING LOT 7576
27 PARKING LOT 4356
27 PARKING LOT 7776
27 PARKING LOT 2391
27 PARKING LOT 7524
27 PARKING LOT 21344
27 PARKING LOT 305
29 COMMERCIAL 22651 14328
38 INDUSTRIAL 7405 5520
62 RECREATIONAL 47916
64 RECREATIONAL 17177 24852
71 CHURCH 8680
71 CHURCH 6781 8006
71 CHURCH 11325 3870
71 CHURCH 29835 9170
72 SCHOOLS 4973 4000
72 SCHOOLS 126324 22130
Assessment RoundedDC Frontage
$4,477.17 150
$738.19 0
$2,131.96 0
$2,135.71 0
$2,025.24 0
$2,333.07 0
$2,002.21 0
$4,350.50 150
$1,453.65 50
$310.92 0
$4,220.28 250
$1,452.85 50
$1,453.11 50
$33.74 0
$1,026.88 0
$9,332.29 0
$1,432.36 50
$1,432.76 50
$2,408.64 78
$1,903.79 0
$3,194.45 0
$869.01 0
$4,388.57 0
$12,540.27 0
$4,173.93 0
$2,077.37 71
$1,440.66 50
$601.34 0
$382.02 0
$5,813.90 219
$1,231.48 0
$503.87 0
$234.86 0
$2,905.69 100
$254.14 0
$1,706.32 50
$776.62 0
$1,080.72 1080.72 250
$681.22 681.22 24
$1,429.28 1429.28 50
$2,598.63 2598.62 90
$1,429.28 1429.28 50
$4,025.28 4025.28 140
$1,699.15 1699.14 59
$2,164.83 2164.82 76
$7,608.01 7608 376
$246.89 246.88 100
$467.04 467.04 0
$2,858.83 2858.82 100
$904.26 904.26 50
$1,996.58 1996.58 0
$592.12 592.12 21
$1,428.07 1428.06 50
$904.26 904.26 50
$1,108.31 1108.3 60
$2,142.03 2142.02 76
$5,022.98 5022.98 174
$1,166.54 1166.54 0
$3,313.45 3313.44 150
$1,079.26 1079.26 50
$1,102.42 1102.42 50
$1,430.59 1430.58 50
$1,453.52 1453.52 50
$1,209.25 1209.24 0
$811.57 811.56 0
$801.39 801.38 0
$805.81 805.8 0
$805.14 805.14 0
$4,390.41 4390.4 150
$545.53 545.52 29
$1,742.02 1742.02 60
$3,048.36 3048.36 102
$2,424.53 2424.52 0
$603.22 603.22 0
$644.06 644.06 0
$551.13 551.12 0
$737.39 737.38 0
$674.05 674.04
$874.90 874.9 0
$1,002.78 1002.78 0
$816.52 816.52 0
$1,002.78 1002.78 0
$540.62 540.62 125
$805.68 805.68 0
$1,004.65 1004.64 0
$279.40 279.4 65
$1,002.38 1002.38 0
$641.51 641.5 0
$334.48 334.48 0
$874.90 874.9 0
$1,471.56 1471.56 0
$736.58 736.58 0
$604.42 604.42 0
$641.51 641.5 0
$1,983.06 1983.06 0
$615.54 615.54 0
$2,449.70 2449.7 0
$1,108.16 1108.16 0
$2,102.73 2102.72 73
$758.14 758.14 0
$334.21 334.2 0
$1,036.65 1036.64 0
$1,001.57 1001.56 0
$1,429.28 1429.28 50
$1,163.69 1163.68 40
$753.32 753.32 26
$2,208.86 2208.86 100
$1,925.28 1925.28 100
$947.07 947.06 0
$1,684.88 1684.88 111
$1,458.17 1458.16 0
$2,391.92 2391.92 100
$1,189.53 1189.52 20
$758.37 758.36 20
$1,740.82 1740.82 80
$320.02 320.02 0
$1,007.46 1007.46 0
$2,698.75 2698.74 0
$4,346.22 4346.22 150
$991.53 991.52 0
$476.33 476.32 100
$174.32 174.32 0
$136.18 136.18 0
$382.43 382.42 118
$599.24 599.24 0
$165.55 165.54 50
$3,062.52 3062.52 400
$215,513.40
Downtown Roseville Partnership Strategic Plan Mission, Vision, Values & Strategic Plan Initiatives Mission: Cultivate a prosperous and popular downtown to attract business and visitors. Vision: Downtown is the thriving center of Roseville and a great place to visit and do business. Values: ● Stimulate Economic Prosperity with Fiscal Prudence ● Foster Community & Quality of Life ● Celebrate Roseville’s Unique History & Heritage ● Teamwork, Collaboration & Visionary Leadership Strategic Plan Initiatives: 1. A Vibrant and Enjoyable Place 2. Economic Growth & Prosperity 3. Marketing, Branding & Visitor Attraction 4. Organizational Effectiveness & Leadership A Vibrant & Enjoyable PlaceEconomic Growth & Prosperity Organizational Effectiveness & LeadersshipMarketing, Branding & Visitor Attraction
Strategic Plan Initiatives, Goals & Objectives Strategic Plan Initiative 1: A Vibrant and Enjoyable Place Downtown Roseville is safe, clean and attractive with a strong sense of place that attracts visitors and customers through events, programs and physical enhancement. Goal A: Attract Visitors and Create a Vibrant Downtown Experience through Programs, Events & Placemaking Activities Objectives: 1) Support and organize events, festivals, and cultural activities that attract visitors, increase foot traffic, and showcase the unique character and offerings of downtown Roseville. 2) Activate the Town Square and other key downtown District locations with special events, art, music, and entertainment amenity attractions through placemaking, including programming. 3) Promote and support community use of Downtown Roseville and the Town Square by nonprofits and community organizations. 4) Support and assist the Parks, Recreation and Library Department and the Downtown Merchants to provide community events, festivals and other programs to attract visitors. 5) Support developing and operating seasonal improvements and facilities that attract visitors to Downtown. Goal B: Downtown Roseville is Safe, Clean, Attractive & Welcoming Objectives: 1) Implement programs and services to maintain cleanliness, sanitation, and in the downtown area, including trash pickup, sidewalk power washing, and maintenance of certain public infrastructure. 2) Collaborate with law enforcement agencies, security providers, and other agencies and groups to enhance public safety and address issues related to crime, vandalism, and disorderly conduct. 3) Improve the physical appearance and ambiance of downtown streetscapes through beautification efforts, public art installations, and landscaping initiatives and other capital improvements. 4) Enhance place making amenities, such as sidewalks, lighting, holiday décor, seating, transportation services, and wayfinding signage, to create a safe, inviting, and pedestrian-friendly environment. 5) The DRP effectively advocates for the development of improvements and enhancements of infrastructure, programs and service levels with the City of Roseville, the Downtown Merchants and other partners that make Downtown Roseville a great place.
Strategic Plan Initiative 2: Economic Growth & Prosperity DRP efforts attract visitors, stimulate business activity & investment, and support the overall economic vitality of Downtown Roseville through strategic investment of District funds. Goal A: Foster & Support Economic Vitality Objectives: 1) The DRP provides marketing assistance, technical guidance, and access to resources to help local District businesses thrive and grow. 2) The DRP helps attract new businesses and investments to downtown Roseville by promoting its competitive advantages, such as its central location, historic charm, and business-friendly environment. 3) Partnerships are developed with the City, property owners, developers, and investors to encourage redevelopment and adaptive reuse in the Downtown District particularly with underutilized and vacant properties. Goal B: Promote Downtown as a Great Place for Business Objectives: 1) The DRP educates and assists new and existing businesses in accessing resources and working through City processes and permitting. 2) Works effectively with property owners, developers, business operators and the leasing community in support of Downtown retail and office tenants. 3) Promotes Downtown Roseville as a place for mixed use business such as professional offices, nonprofits, retail, restaurants, etc. 4) Assists District Businesses with improvement initiatives such as Facade Improvement Grant Program and Public Art.
Strategic Plan Initiative 3: Marketing, Branding & Visitor Attraction Downtown Roseville is well branded, and effective marketing strategies are employed to showcase the programs, events and the businesses located within the District. Goal A: Market and Promote Downtown Roseville Objectives: 1) A comprehensive marketing plan & communications strategy is developed and implemented. 2) Awareness of the services and value proposition of the DRP is expanded and enhanced through outreach and education with the community and stakeholders. 3) Online and other multimedia platforms that promote the people, businesses, & activities in Downtown Roseville are developed, enhanced and expanded. 4) The number of people that visit and return to Downtown Roseville are increased through DRP’s efforts. Goal B: Develop and Promote the “Downtown Roseville” Brand Objectives: 1) A comprehensive branding strategy that highlights Downtown Roseville's distinct character, history, features, events and programs is developed and showcased. 2) Visually appealing and unified marketing materials, including logos, banners, signage and promotional materials to support the brand identity of Downtown Roseville as a great place are developed. 3) Social media platforms, local publications, City media sources and tourism websites that promote the Downtown Roseville brand are effectively utilized.
Strategic Plan Initiative 4: Organizational Effectiveness & Leadership The DRP is an effective and valued organization that leverages its capacity to positively impact Downtown Roseville through its leadership, resources and work programs. Goal A: Operate in an Efficient, Effective and Fiscally Responsible Manner Objectives: 1) The Partnership adheres to, and complies with the adopted Management District Plan and Engineers Report in the governance, management, administration and operation of the PBID. 2) The DRP is operated in a transparent and fiscally responsible manner through Board best practice governance policies and practices that keep stakeholders and the community informed & engaged. 3) A capable and diverse team of Board members, employees, contractors and strategic partners effectively plan, manage and work to achieve the Downtown Roseville Partnership’s goals and work programs. 4) The DRP’s annual budget is aligned with the Strategic Plan and operational needs & priorities. 5) An operational and staffing plan is developed by the DRP and is annually evaluated relative to capacity, capability, efficiency and effectiveness. 6) Annual work programs, action plans and key performance indicators are established for the Partnership. 7) The DRP measures establishes key performance indicators, such as visitation, business growth, occupancy, sales & property tax and visitor satisfaction to measure the success of its efforts. 8) The DRP periodically conduct surveys and solicits feedback from residents, visitors, and business owners to assess perceptions, satisfaction and identify areas for improvement in Downtown. Goal B: Foster Collaboration, Strategic Partnerships & Community Engagement Objectives: 1) Work collaboratively and partner with the City, the Downtown Merchants, the Chamber of Commerce and other community organizations to expand and enhance Downtown improvements, programs and events. 2) Public and private projects, policies, initiatives and laws & regulations that are important to the viability of Downtown are actively tracked and supported or opposed. 3) Residents, business owners, workers, and visitors are engaged in the planning and decision-making processes related to downtown development and programming. 4) Community members are provided opportunities to participate in volunteer activities, district area cleanups, and community-building events that foster a sense of ownership and pride. 5) Communication strategies are employed to keep stakeholders informed about downtown projects, initiatives, events, and opportunities for involvement. 6) An annual report is prepared, and a presentation is made to the Roseville City Council by the DRP on the accomplishments, challenges, opportunities and future goals of the Partnership in making Downtown Roseville a great place to visit and do business.
COUNCIL COMMUNICATION
CC #:
3811
File #:
0203-06 & 0201-01
Title:
Accela Cloud Migration - Budget Adjustment
Contact:
Stacie Marchetti 916-774-5278 [email protected]
Meeting Date: 4/2/2025
Item #: 7.12.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council adopt an ordinance to approve a budget adjustment appropriating $100,000 in the Development Services Department's Technology Replacement Fund to the Accela Cloud Migration Capital Improvement Project.
BACKGROUND
On April 3, 2024, City Council adopted Ordinance 6793 which approved the establishment of the Accela Cloud Migration Capital Improvement Project and adoption of a project budget allocation of $895,596.
The City relies on Accela Automation as its enterprise permitting platform, which is currently configured as a City-hosted / on-premise solution. Accela informed its clients that they will no longer support on-premise architecture as of June 30, 2025 and all system users must migrate to its new cloud-hosted system in order to continue receiving product support, updates, and maintenance. As a result, the Accela Cloud Migration Project was established and staff have been working with Accela to migrate data from the current environment to Accela's Software as a Service (SaaS) cloud hosted environment in order to maintain business continuity.
Since the project's inception, unexpected staff vacancies have required greater reliance on contracted consulting services to maintain the critical timeline. This budget adjustment requests additional spending authority to enable City staff, in collaboration with consultants, to complete the project on schedule.
FISCAL IMPACT
The proposed budget adjustment would appropriate an additional $100,000 from the Technology Replacement Fund to the Accela Cloud Migration Capital Improvement Project. The funding source is the Technology Replacement Fund, which is supported entirely by development through permit fees for development-driven technology improvements. Any remaining funds available in the project budget at project close will be returned to the Technology Replacement Fund. There is no impact to the General Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Approval of a budget adjustment meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal E - Deliver exceptional city services
Respectfully Submitted,
Stacie Marchetti, Management Analyst
Mike Isom, Development Services Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6924
ORDINANCE NO. 6924
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
AUTHORIZING CERTAIN AMENDMENTS TO THE FISCAL YEAR 2024-25
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 2024-25, is hereby amended as listed on the attached budget adjustment for the Accela Cloud Migration 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 , 2025, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
REQUEST FOR BUDGET ADJUSTMENT
Updated 11/22/2024
Please complete the cells highlighted in yellow.
REQUESTER NAME & TITLE: FISCAL YEAR:
PREPARER NAME & TITLE: ORDINANCE:
DEPARTMENT/DIVISION:
EXPENDITURES/EXPENSES/TRANSFERS OUT
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment 2401 5301 84001 500521 100,000 Increase professional services budget for the Accela Cloud Migration project
EXPENDITURES/EXPENSES/TRANSFERS OUT TOTAL 100,000
REVENUES/TRANSFERS IN
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment
REVENUES/TRANSFERS IN TOTAL -
NET ADJUSTMENT 100,000
FUND BALANCE
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment 2401 3601 00000 000000 (100,000) Decrease Technology Replacement Fund Balance 3601 00000 000000
3601 00000 000000
3601 00000 000000
3601 00000 000000
3601 00000 000000
FUND BALANCE TOTAL (100,000)
Justification for Budget Adjustment:
The Accela Cloud Migration Project requires an additional $100,000 from the available resources in the Technology Replacement Fund for additional consultant time due to unexpected internal staff vacancies. To ensure that the project stays on track and meets its required go-live date, additional consultant hours are necessary. This request will bring the total project budget to $995,596.
2024-25 Stacie Marchetti, Management Analyst II
Stacie Marchetti, Management Analyst II
Development Services/Business & Admin Services
COUNCIL COMMUNICATION
CC #:
3824
File #:
0102
Title:
Second Reading - Roseville Municipal Code Amendment – Regulations for Fireworks
Contact:
Travis Cochran 916-774-5325 [email protected]
Meeting Date: 4/2/2025
Item #: 7.13.
RECOMMENDATION TO COUNCIL
ORDINANCE NO. 6926 AMENDING SECTION 16.16.140 OF CHAPTER 16.16 OF TITLE 16 OF THE ROSEVILLE MUNICIPAL CODE REGARDING REGULATIONS FOR FIREWORKS, for second reading and adoption.
BACKGROUND
Not applicable.
FISCAL IMPACT
Not applicable.
ENVIRONMENTAL REVIEW
Not applicable.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A – Maintain a safe and healthy community
Goal F – Deliver exceptional City services
Respectfully Submitted,
Travis Cochran, Senior Deputy City Attorney
Michelle Sheidenberger, City Attorney
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6926
ORDINANCE NO. 6926
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION
16.16.140 OF CHAPTER 16.16 OF TITLE 16 OF THE ROSEVILLE MUNICIPAL CODE
REGARDING REGULATIONS FOR FIREWORKS
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Section 16.16.140 of Chapter 16.16 of Title 16 of the Roseville Municipal Code is hereby amended to read as follows:
16.16.140. Regulations for fireworks.
A. Chapter 56, Section 5608.1 of the California Fire Code, as adopted by the city, is hereby amended to read as follows:
5608.1 General. Outdoor fireworks displays, use of pyrotechnics before a proximate audience and pyrotechnic special effects in theatrical and group entertainment productions shall comply with California Code of Regulations, Title 19, Division 1, Chapter 6- Fireworks, and this chapter.
B. Prohibited Fireworks. Except as otherwise provided in this section, no person shall possess, manufacture, sell, use, display, manipulate, discharge, or explode any dangerous fireworks, or assist any other person therewith, including, but not limited to, any rocket, firecracker, roman candle, squib, torpedo, wire core sparkler, wooden core sparkler, black cartridge, aerial shell or other combustible device or explosive substance or any kind of fireworks, by whatsoever name known, or any altered safe and sane fireworks within the city. For purposes of this paragraph, “possession” of dangerous fireworks may be actual possession, constructive possession, or joint possession.
C. Public Displays. Public displays of fireworks may be given under permit issued by the fire code official consistent with state law where such displays will take place under the direction and supervision of a state of California licensed pyrotechnic operator.
D. Public Notice. Applicants for a fireworks public display permit shall provide notice to the surrounding community prior to the public display in accordance with standards approved by the fire code official.
E. Safe and Sane Fireworks. It shall not be unlawful to possess, use, display or discharge, within the city, those fireworks that are defined and classified as "safe and sane fireworks” by Health and Safety Code section 12529, as may be amended from time to time, during the period from noon on the 28th of June through 11:59 pm on the 4th of July of the same calendar year. Any fireworks that are not defined and classified as “safe and sane fireworks” by Health and Safety Code Section 12529, as may be amended from time to time, are “dangerous fireworks” for purposes of this section.
F. Host Liability. No host shall knowingly allow any person to violate a provision of 2 this section on: (i) the host's property; (ii) any sidewalk, street, or other public right of way immediately adjacent to the host’s property; or (iii) any other public or private property to which the host has demonstrated apparent ownership or control of the property, or the right to use such property. For purposes of this section, "host" means:
(i) any person having ownership, control, the right to use, and/or possess a property; and/or (ii) is responsible for hosting, organizing, supervising, officiating, conducting, allowing, and/or accepts responsibility for a gathering. Additionally, for purposes of this section, “knowingly” shall mean that a person knew or reasonably should have known, looking at the totality of the circumstances. The provisions of this section shall not apply to:
1. The possession, manufacture, storage, display, sale, use, or discharge of fireworks as permitted under federal law, state law, and/or this section;
2. A host who seeks immediate assistance from any law enforcement agency to remove any person who refuses to abide by the host’s performance of the duties imposed by this section, or to terminate the gathering because the host has been unable to prevent violation of this section, despite having taken reasonable steps to do so;
3. A host who seeks immediate medical assistance to provide care for a person in danger, due to a violation of this section.
G. Sale of Safe and Sane Fireworks. The sale of “safe and sane fireworks”, authorized and labeled in accordance with Health and Safety Code section 12529, as may be amended from time to time, within the city, shall be permitted only between noon and 10:00 p.m. on the 28th of June of each year and 9:00 a.m. through 10:00 p.m. on June 29th through the 4th of July of the same calendar year.
Exception: No person shall sell or offer to sell or expose for sale any safe and sane fireworks to any person under the age of 18 years.
H. Permits. It is unlawful for any person, firm, or corporation to sell safe and sane fireworks within the city without having first applied for and received a city permit therefor, in addition to the required state license.
I. Permit Requirements. The following are requirements for an application for a permit to sell safe and sane fireworks in the city:
1. No permit to sell safe and sane fireworks shall be issued to any person or business entity except nonprofit organizations.
a. "Nonprofit organization" means: (i) any nonprofit association, charity or corporation organized pursuant to the Internal Revenue Code or California Revenue and Taxation Code; or (ii) a group which is an integral part of a recognized national organization having such tax-exempt status; or (iii) an organization officially affiliated with and officially recognized by: (A) an elementary school, middle school, and/or high school and/or school district that serves, in whole or in part, the residents of the city, or (B) a public and/or private community college, college and/or university which is located within the boundaries of the city.
2. Any nonprofit organization that is qualified to sell safe and sane fireworks must meet all of the following criteria for a continuous period of not less than one full year preceding submittal of an application for a permit to sell fireworks required 3 by this section and which continues to meet the criteria for the duration of any permit to sell fireworks issued by the city.
a. The organization must have its principal and permanent meeting place within the city. b. The organization must have a demonstrated benefit or provide a service to the citizens of Roseville.
c. The organization must have a minimum bona fide membership of at least 20 members who either reside in the city or are owners or operators of a business or other establishment located in the city or attest that the otherwise qualified organization will have a minimum of 20 volunteers to staff a fireworks booth.
The organization shall provide documentation demonstrating the minimum bona fide membership to the satisfaction of the fire chief. d. The organization must not have been found by any court of competent jurisdiction or city administrative hearing officer to be in violation of any civil or criminal local, state or federal law within 24 calendar months prior to the organization's submittal of an application for a permit to sell fireworks. e. All applications for permits shall be accompanied by a California State Board of Equalization temporary sales tax permit.
f. All applications for permits shall be in writing to the fire department on forms supplied by the city.
g. Applications must be filed 30 days prior to the actual sale or display. h. Applications shall set forth the proposed location of the fireworks stand. i. Applications shall be accompanied by a certificate of insurance in a form approved by the city attorney showing public liability insurance coverage in a minimum amount of $1,000,000.00.
j. All applications for permits shall be accompanied by a retail sales permit issued by the California State Fire Marshal.
k. Applicants shall furnish such other data or information as may be required relating to the issuance of such fireworks permits.
l. Applications shall identify the name, organizational form, address of the principal meeting place, number of members, the purpose of the organization or corporation and the date it came into existence within the city. Only those organizations that are located within the city limits will be allowed to sell fireworks. Each organization, and its affiliated groups, will be limited to no more than one booth.
m. Every application shall designate one or more individuals as the fireworks stand safety officer. That individual shall be required to attend a fireworks stand operators safety seminar and orientation session conducted or approved by the city's fire department prior to issuance of the permit. The fireworks stand safety officer(s) must attend the seminar each year regardless of whether or not they have previously attended such a seminar in the past. 4 n. Each application shall be accompanied by the applicable permit fee. Such fee shall be nonrefundable. The fee shall be used to defray the expense of administering the provisions of this section and to provide safety and informational material and programming relative to fireworks.
J. Permit Revocation. The fire chief may suspend or revoke any permit upon proof that the permitted organization or corporation, or any of its members, has violated any of the provisions of this section relating to fireworks. If the fire chief determines that the suspension occurred too late in the limited sales period to have the necessary deterrent effect, he or she may disqualify the permitted person or organization from obtaining a permit for a period of up to two additional years. Such additional disqualifications may be appealed to the city manager in writing within 15 calendar days of the action.
K. Number of Permits Issued. Except as otherwise provided, not more than 15 permits for fireworks shall be issued during any one calendar year. In the event more than 15 applications for permits are received, priorities for issuing of permits shall be determined by the fire chief as follows:
1. First priority shall be to those applicants who received a permit in the prior calendar year and actually operated a fireworks stand. Provided, however, that such priority shall expire after five consecutive years, and that nothing herein shall be construed so as to permit more than one fireworks stand per organization.
2. Second priority shall be to those otherwise qualified organizations.
3. In the event that the number of applicants within a given class of priority exceeds the number of permits remaining to be granted, then the selection of permittees shall be by lot. Such lottery shall be conducted in public by the fire chief who shall notify all applicants at least five days in advance of the date and time of the lottery.
L. Temporary Fireworks Stands. Retail sales of safe and sane fireworks are permitted only from within a temporary fireworks stand and subject to the following provisions:
1. No person other than the permitted organization shall operate the fireworks stand for which the permit is issued or share or otherwise participate in the profits of the operation of such stand.
2. No person other than the individuals who are members of the permitted organization shall sell or otherwise participate in the sale of safe and sane fireworks.
3. Each fireworks stand shall have a responsible adult in attendance and in charge of the stand at all times while it is being used for the display or storage of safe and sane fireworks.
4. Each fireworks stand shall have a fireworks stand safety officer in attendance and in charge at all times while it is being used for the sale or the offering for sale of safe and sane fireworks.
5 5. All safe and sane fireworks shall be retained or stored at the approved location of the fireworks stand, and in no event shall fireworks, other than those which have been sold, be removed from the approved fireworks stand location to any other place within the city.
6. There shall be no drinking or possession of alcoholic beverages in or about the fireworks stand or storage site at any time.
7. Fireworks stands may only be located on property zoned C-C, G-C, M-1, or M-2.
8. No fireworks stand shall be located within 25 feet of any other building or within 50 feet of any gasoline station, fuel pump, storage tank, generator or bulk plant.
9. Fireworks stands shall be located at least 100 feet apart from any other fireworks stand.
10. Fireworks stands shall comply with the provisions of the Building Code as determined by and at the discretion of the building official. All stands shall be erected under the supervision of the building official. The building official shall require that stands be constructed in a manner which will reasonably insure safety of attendants and patrons.
11. Temporary electrical wiring within the fireworks stand shall be prohibited.
12. Electrically powered equipment shall be located at least 10 feet from the fireworks stand.
13. Each stand shall have at least two approved exits located at opposite ends of the stand.
14. Any relocation of a fireworks stand shall be subject to prior approval of the fire chief.
15. Each fireworks stand shall be provided with two two-and-one-half-gallon "water- type" fire extinguishers approved by the fire chief, in good working order and easily accessible for use in case of fire. Such fire extinguishers shall be kept at or immediately near the fireworks stand.
16. All weeds and combustible materials shall be cleared from the location of the fireworks stand, to a distance of at least 30 feet.
17. When the fireworks stand is not being used for the sale and/or display of fireworks, all fireworks shall be stored in a manner consistent with one of the following:
a. Within a reinforced, heavy metal, fully-enclosed container, walk-in type drop box, or its equivalent, as approved by the fire code official; or b. Returned daily to the licensed fireworks wholesaler for storage at an approved location.
M. Igniting Fireworks Near Stand. It is unlawful to discharge or ignite fireworks of any type within 25 feet of a fireworks stand.
N. Removal of Fireworks Stand. Fireworks stands shall be removed from the temporary locations by noon on the 6th day of July, and all accompanying litter shall be cleared from the locations by that time.
O. Penalties.
6 1. It is unlawful and a public nuisance to violate any of the provisions of this section.
Violation of this section shall be charged as a misdemeanor.
2. For purposes of this section, each individual dangerous firework possessed, manufactured, sold, used, manipulated, displayed, discharged, or exploded may constitute a separate violation by the responsible person, including a host.
3. The city shall be entitled to recover response costs required to address any provision of this section, including from a host. “Response costs” shall mean those reasonable and necessary costs directly incurred by city personnel for a response to an illegal discharge or illegal storage of fireworks, and include the cost of providing law enforcement, firefighting, and/or other emergency services at the scene of the violation.
P. Civil Injunction. The violation of any provision of this section shall be and is hereby declared to be contrary to the public interest and shall, at the discretion of city, create a cause of action for injunctive relief.
Q. Administrative Remedies. In addition to the civil remedies and criminal penalties set forth herein, any person that violates the provisions of this section may be subject to administrative remedies, as set forth by city ordinance, including the recovery of any response cost. Each individual dangerous firework and/or illegal discharge or storage may be charged as a separate violation.
R. Cumulative Remedies, Procedures and Penalties. Unless otherwise expressly provided, the remedies, procedures and penalties provided by this section are cumulative to each other and to any others available under state law or other city ordinances.
S. Effect on Criminal Prosecution. Nothing in the adoption or administration of this section shall be construed as affecting the ability to initiate or continue concurrent or subsequent criminal prosecution for any violation of the provisions of this code or any state law arising out of the same circumstances necessitating the application of this section.
T. Severability. The provisions of this section are hereby declared to be severable. If any section, sentence, clause, phrase, word, portion or provision of the ordinance codified in this section is held invalid, or unconstitutional, or unenforceable, by any court of competent jurisdiction, such holding shall not affect, impair, or invalidate any other section, sentence, clause, phrase, word, portion, or provision of said ordinance which can be given effect without the invalid portion. In adopting said ordinance, the city council affirmatively declares that it would have approved and adopted said ordinance even without any portion which may be held invalid or unenforceable.
SECTION 2. This ordinance shall be effective at the expiration of thirty (30) days from the date of adoption.
SECTION 3. The City Clerk is hereby directed to cause this ordinance to be published in full at least once within fourteen (14) days after it is adopted in a newspaper of general circulation in the City, or shall within fourteen (14) days after its adoption cause this ordinance to be posted in full in at least three (3) public places in the City and enter in the Ordinance Book a certificate 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:
7 AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
______________________________
MAYOR
ATTEST:
_________________________________
City Clerk
COUNCIL COMMUNICATION
CC #:
3813
File #:
0202
Title:
Annual Comprehensive Financial Report and Other Audit Reports for the Fiscal Year ended June 30, 2024
Contact:
Teri Quinlan 916-774-5316 [email protected]
Meeting Date: 4/2/2025
Item #: 7.14.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council receive three informational financial reports and two required auditor communication letters for the fiscal year ended June 30, 2024. This item requires no Council action and is for information purposes only
BACKGROUND
The following informational financial reports and auditor communication letters are included with this communication:
City of Roseville Annual Comprehensive Financial Report (ACFR) City of Roseville School-Age Child Care Report
City of Roseville Independent Accountant's Report on Applying Agreed-Upon Procedures Related to the Article XIII-B Appropriations Limit for the year ended June 30, 2024 City of Roseville Auditor Communication Letter
City of Roseville 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 an annual financial audit of the City. Lance, Soll, and Lunghard, LLP (LSL), a certified public accounting firm, conducted the audits of the City's financial statements for the fiscal year ended June 30, 2024. The City received an unmodified (clean) opinion on the ACFR.
The ACFR conforms to generally accepted accounting principles and the latest applicable Governmental Accounting Standards Board (GASB) Statements. This report continues to reflect the City's financial stability and proper accounting practices. In addition, the 2023 ACFR received the Government Finance Officers Association's (GFOA) Certificate of Achievement for Excellence in Financial Reporting. GFOA awarded this certificate to the City for the 19th consecutive year,
and it
is included in the 2024 ACFR.
Separately issued financial statements
are required to
be completed for the School-Age Child
Care Fund (also referred to as the Youth Development Fund). This report details activity in the current fiscal year and year-end balances.
The California State Constitution Article XIII-B Appropriations Limit places limits on
the growth of
expenditures for publicly funded programs. The Independent Accountant's Report on Applying Agreed-Upon Procedures Related to the Article XIII-B Appropriations Limit for the year ended June 30, 2024, was performed to assist the City in meeting the requirements of Section 1.5 of Article XIII-B, which requires the annual calculation of the appropriations limit to be reviewed as part of an annual financial audit. No findings were included in this year's report.
The auditor's letter to the City Council is an additional communication required by audit standards which
conveys that there were no significant difficulties or disagreements encountered in dealing with management in performing and completing the audit and that the completion of the audit was delayed due to adjustments required after the commencement of the scheduled audit fieldwork.
The letter also includes information about significant estimates and footnote disclosures included in the financial statements.
The Independent Auditor's Report on Internal Control over Financial Reporting and Compliance and Other Matters is required communication that includes one audit finding regarding the City not having all necessary documentation and reconciliations completed prior to
the commencement of
the audit. Accounting staff were getting caught up and performing additional analysis to prepare for a clean audit, resulting in a delayed timeline this year. Staff agrees with the finding and, being fully staffed in the Accounting team this year, expects to complete documentation and reconciliations before starting the fiscal year 2025 audit fieldwork.
FISCAL IMPACT
T
here 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,
Teri Quinlan, Accounting Manager
Scott Pettingell, Finance Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
FY24 Annual Comprehensive Financial Report
FY24 School-Age Child Care Report
FY24 Appropriations Limit Report
FY24 Auditor Communication Letter
FY24 Auditor Report on Internal Controls
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Roseville
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
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