Agenda packet — San Anselmo City Council, February 8, 2022 (part 1 of 2)

Town Council
525 San Anselmo Avenue
San Anselmo, CA 94960
Agenda
Tuesday, February 8, 2022 7:00 PM Town Council Chambers https://us02web.zoom.us/j/89277419792
Or Telephone: +1 669 900 6833 | Webinar ID: 89277419792 How to Submit Comments Before the Meeting: Members of the public are encouraged to submit email correspondence to [email protected] before the meeting begins.

How to Participate During the Meeting: Members of the public will have the option to speak during the meeting through the Zoom application by using their phone or an electronic device.

For PC, Mac, or smart phone, Use “Raise hand” function when public comment for an item is requested. It is a button that is located at the top or bottom of your screen, based on your computer For landline phones, raise hand to be recognized with *9

1. 6:30 pm Interview applicants for Historical Commission and Racial Equity Committee.

Staff Report
Attachment 1 - Board and Commission Status Report
Attachment 2 - Richard Storms
Attachment 3 - Carol Acquaviva
Attachment 4 - Denise Krawitz
Attachments:

Call to Order
Open time for public expression.

Council requests for future agenda items.

2. Consent Agenda:

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1 Town Council Agenda February 8, 2022

2.1. Approve minutes of January 25, 2022 Town Council meeting.

Attachments: Minutes - January 25, 2022

2.2. Consider Adoption of Resolution to Allow for Virtual Town Council, Board and Commission Meetings in Compliance with AB 361.

Staff Report
Resolution
Attachments:

2.3. Appoint an applicant to the Racial Equity Ad Hoc Committee.

Staff Report
Attachment 1 -Board and Commission Status Report
Attachment 2 - Denise Krawitz
Attachments:

2.4. Report of Warrants Issued, January 2022
Staff Report
Warrant Report_January 2022
Attachments:

2.5. Sale of Accessory Dwelling Units. Adopt "An Ordinance of the San Anselmo Town Council Amending Title 10 (Planning and Zoning), Chapter 6 (Accessory Dwelling Units), Adding New Section 10-6.210 for Sale of Accessory Dwelling Units for Low and Moderate Income Housing" to comply with 2021 Assembly Bill 345, which requires the town to allow certain nonprofit corporations to sell an accessory dwelling unit to families of low or moderate income if certain conditions are met.

Staff Report
Attachment 1 Ordinance
Attachments:

2.6. Special Event Application: First Responder Therapy Dog Bake Sale Staff Report
Therapy Dogs Application
Attachments:

2.7. Special Event Application: Lion Dance by the Library Staff Report
Lion Dance Application
Attachments:

2.8. Authorize the Town Manager to Execute an Interagency Agreement with the Town of Fairfax to provide Climate Action Coordinator Services to the Town of San Anselmo.

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2 Town Council Agenda February 8, 2022
Staff Report
Attachment 1 - Interagency Agreement with Fairfax for Climate Action Coordinator
Attachments:

2.9. Consider sending a letter to Governor Newsom and the California Public Utilities Commission (CPUS) supporting the Sustainable and Equitable Growth of Rooftop Solar, particularly for Low-Income and Disadvantaged Communities, via the Net Energy Metering (NEM) 3.0 Proceeding.

Staff Report
Attachment 1 - Town.MCE letter to Governor
Attachments:

Council Items:

3. Fiscal Year 2020-2021 Audited Basic Financial Statements Staff Report
San Anselmo Annual Financial Report FY21
Attachments:

4. Receive presentation from Transportation Authority of Marin regarding a project connecting US-101 and I-580.

5. Policy Direction Surrounding Ross Fire Station Options related to Ross Valley Fire Department
Staff Report
Attachment 1 - Third Amendment to RVFD JPA
Attachment 2 - San Anselmo Town Council Staff Report “Policy Direction Surrounding Ross Fire Station Options related to Ross Valley Fire Department” - November 9, 2021
Attachment 3 - Ross Valley Fire Department Staff Report “Review of Proposed Third Amendment to the Amended and Restated Joint Powers Agreement” - January 12, 2022
Attachments:

6. Consider Ross Valley Fire Department budgeting options for staffing at Station 20.

Staff Report
Ross Valley Fire Department JPA Budgeting Attachment I
Attachments:

7. Consider adopting an urgency ordinance imposing a moratorium on the issuance of entitlements for new gas station uses and expansion of gas station uses in the Town pursuant to Government Code Section 65858.

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3 Town Council Agenda February 8, 2022
Staff Report
Attachment 1 Urgency Ordinance
Attachment 2 List of Gas Stations
Attachment 3 Government Code Sec 65858
Attachments:

8. Consider approval of 2022 Slurry Seal project
Staff Report
2022 slurry seal stc.pdf
Attachments:

9. Review the list of Town Council committee assignments and make appointments for 2022.

Staff Report
Attachment 1
Attachments:

10. Consider cancelling the regular Town Council meetings scheduled for July 12, August 9, and December 27, 2022.

Attachments: Staff Report
Adjourn
In compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, please contact Town Staff at email [email protected]. Notification at least 48 hours prior to the meeting will enable the Town to make reasonable accommodation to help insure accessibility to this meeting.

Any writings or documents provided to a majority of the Town Council regarding any item on this agenda after the distribution of the original packet will be made available for public inspection at the public counter at Town Hall located at 525 San Anselmo Avenue.

Notice is hereby given that Council may discuss and/or take action on any or all of the items listed on this agenda. If any of these matters above are challenged in court, you may be limited to raising only those issues you or someone else raised at any public hearing described on this agenda, or in written correspondence delivered at, or prior to, this Council meeting. Judicial review of an administrative decision of the Town Council must be filed with the Court not later than the 90th day following the date of the Council’s decision (Code of Civil Procedure Section 1094.6) Any item not under discussion before 10:00 p.m. may be continued to the next regular meeting. Next regular meeting is Tuesday, February 22, 2022.

I certify that this agenda was posted on the Public Notice Bulletin Board on or before Friday, February 4, 2022.

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4 Town Council Agenda February 8, 2022
____________________________
Carla Kacmar, Town Clerk

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5 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 1.

SUBJECT:

Interview applicants for Historical Commission and Racial Equity Committee.

INTERVIEW SCHEDULE
6:30 pm Richard Storms Historical Commission
6:40 pm Carol Acquaviva Historical Commission
6:50 pm Denise Krawitz Racial Equity Committee
Town of San Anselmo Page 1 of 1 Printed on 2/3/2022
powered by Legistar™ 6
Item 1 – Attachment 1
1 Item 1 – Attachment 1
Board, Committee,
Commission
(total seats)
Seats
Expiring/
Vacant
Applicants Term
(Yrs)1
Date of
Interview
Arts Commission
7 seats + youth Dannielle Mauk
3 Bicycle and Pedestrian Committee
7 seats Sean Condry
4 Board of Review
5 seats Jeff Zuba
2 6
Capital Programs
Monitoring Committee
7 seats Sean Condry
1 Richard Berkson 4
Economic Development Committee
7 seats Elise Semonian
3 Financial Advisory Committee
5 seats Jeff Zuba
(Temporary Expansion to 6 seats)
3 Flood Committee
7 seats Sean Condry
2 4
Historical Commission
11 seats+ youth Linda Kenton
2 Richard Storms*
Carol Acquaviva*
Kimberly Norton
Alex Friedman
4 2/8
2/8
2/22
2/22
Library Advisory Board
7 seats+ youth Linda Kenton
4 Library Tax Oversight Committee
5 seats Linda Kenton
3 Marin Commission On Aging
1 seat
1 Gene Ng 3 2/22
Mosquito Abatement District
1 seat
2-4
Open Space Committee
11 seats + youth Elise Semonian
4 Parks & Recreation Commission
7 seats + youth Dannielle Mauk
1 4
Planning Commission
7 seats Elise Semonian
4 Racial Equity Ad Hoc Committee 1 Denise Krawitz 1 2/8 Climate Action Commission
7 seats+ youth Elise Semonian
3 Ross Valley Paramedic Authority
1 seat
4 Tax Equity Board
3 seats Jeff Zuba
1 3
* Incumbent
1 Per Commission Guidelines, differing term lengths may be allowed to accomplish a staggering of the appointment schedule.
7 2/2/22, 5:56 PM https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1386 https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1386 1/3 Print

TOWN OF SAN ANSELMO

APPLICATION FOR APPOINTMENT TO A SAN ANSELMO BOARD/COMMISSION/COMMITTEE To: San Anselmo Town Council
Date*
I wish to apply for an
appointment to a term/balance*
Name*
Home Address*
Occupation*
Employer's Address
Home Phone*
Work Phone
Boards & Committee Applications - Submission #1386
Date Submitted: 1/11/2022
January 11, 2022
Richard Storms
25 Scenic Ave San Anselmo Ca 94960
Retired
4154548937
n/a
Historical Commission
Item 1 - Attachment 2
Item 1 - Attachment 2 Page 1 of 5
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E-Mail*
Number of years as resident of San Anselmo*
Number of years as a resident in Marin*
Education Level Achieved*
Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:

1.) Name* 1.) Phone*

2.) Name* 2.) Phone*

3.) Name* 3.) Phone*
YES
NO
I would be able to regularly attend the meetings of this Board/Commission/Committee.* YES
NO
I would be available to attend additional meetings when they are necessary.* 415 519 8937
[email protected]
49 49
Judy Coy 415 454 0307
Richard Miner 415 6863363
Antone Sousa 415 459 5503
College/University Degree (Major)
Item 1 - Attachment 2
Item 1 - Attachment 2 Page 2 of 5
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NO
I am familiar with the responsibilities and functions of this Board/Commission/Committee.* YES
NO
I have attended meetings of the Board/Commission/Committee as a member of the public.* List briefly, previous experience serving the public office, and/or civic commissions,boards, or committees.* Reasons for this appointment.*
What are your qualifications for this appointment.*
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?* YES
NO
I understand that I and all other applicants will be personally interviewed by the Town Council as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.*
Other Boards/Commissions/Committees on which you would be interested in serving if not appointed to this seat?* You may attach personal resumes or other information which you believe would be helpful to the Council in its selection process.

Historical Commission 2022.docx
Thank you for your interest in serving the Town of San
Anselmo and its citizens. For further information, please contact Carla Kacmar, at [email protected]
or 415-258-4660.

See Attached
See Attached
See Attached
See Attached
None
Item 1 - Attachment 2
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10 Richard Storms
25 Scenic Ave San Anselmo CA, 94960
415-454-8937 E-Mail: [email protected]
What I believe may be the reason for my failure to respond earlier.

I wish to apologize to the Town Council regarding my late application for re-appointment to the Historical Commission.

Today (January 11, 2022) I received an email from Judy Coy asking if I applied for re-appointment to the commission.

Apparently, my term ended in September of 2021, but I did not receive any notification from the town that my term was ending (I did receive this when my first term was coming to an end).

When looking back at prior applications I realized that they (the town) had an old email address ([email protected]). It was in early 2021 that we changed from Comcast to Gmail and I obviously neglected to inform the proper person at town hall.

Experience in public office, and/or civic commissions, boards, or committees If selected, this will be my third appointment to Historical Committee. In the past I have served on a number of non-civic commissions, including volunteer work for the Merchants Association, St. Anselm’s Church, other religious functions, and my vintage car club.

For the Merchants Association I worked on the “Hot August / Cool Cars” Show. My specific jobs were to solicit car clubs, associates, and collectors to enter and exhibit their vehicles; organization of the cars on the avenue; defining and setting the award classes; and judging of the vehicles.

For St. Anselm’s both my wife and I have been involved in various aspects of teaching children and performing marriage preparation courses. Activities outside St. Anselm have been involved with giving retreats including talks, and organization and running of kitchens cooking for 60 plus attendees over a short 3-day weekend.

My activities with my vintage car club include serving as president, vice president, activities and building and maintaining the club’s web site, as well as, organizing at least one driving event per year.

Reasons for this appointment
The major reason for my appointment is to help the commission to achieve its goals to research, collect, display and educate the public on the history of our town. After eight years, I feel that I’m well-schooled in the history of San Anselmo, although there is still a lot to learn.

Briefly what do you consider to be the most important, one or two current issues facing this Board / Commission / Committee
Number one is keeping the museum open during the Covid pandemic. This has been a tough process, with few docents and the constant threat of mingling with the public in an enclosed area (the museum) it puts a strain on all the volunteers. Even with all the protocol in place the current variant makes us all nervous.

Item 1 - Attachment 2
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11 2
What are your qualifications for this appointment
Over the past eight years, as a member of the commission, I have extended my knowledge of the town history. Including doing extensive research into the Bush Track, the “love affair” of the sport of baseball and the town, the Patterson Foot Bridge (green bridge), subdivisions and subdivision maps. I'm currently working on a personal long-term project to fully document the 1861 political duel between Charles Percy and Daniel Showalter A number of my research projects have resulted in multiple articles in our newsletter and hallway displays.

During this same period, I have joined Dick Miner (another member) in the conducting historical walks of the town for the second-grade children of local schools (some outside of San Anselmo), the Dojo Summer Camp, as well as, the "adult" walking tour of downtown. Additionally, I docent at the museum two days a month.

Other background information
I attended and graduated from the University of California at Long Beach with a degree in Art History. I’m retired, but my professional life was in the field of Information Technology. Over the 40 plus years of my career I worked for North American Rockwell on the Apollo project, Fireman’s Fund Insurance, American Express and General Electric. The earlier part of that time was in “learning the trade” and in the end I was doing advanced research and development in the area of artificial intelligence. Additionally I hold a professional patent titled “System and Method for using Medication and Medical Condition Information in Automated Insurance Underwriting.” I enjoy being with our family especially the grand children, working on our 102-year-old home (most of the time), walking as a form of exercise, and working on and driving our two vintage MGs. When I retired about twelve years ago, I acquired a 1948 MG that was for all intense and purposes a total wreck. It took almost 6 years of work, but it’s now totally restored.

I am the family genealogist; I love reading historical non-fiction, although I admit for a passion for the writings of the Irish novelist Liam O’Flaherty. We enjoy collecting graphic art, rare children and illustrated books, Irish music and a glass of good wine while dining in San Anselmo.

Item 1 - Attachment 2
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TOWN OF SAN ANSELMO

APPLICATION FOR APPOINTMENT TO A SAN ANSELMO BOARD/COMMISSION/COMMITTEE To: San Anselmo Town Council
Date*
I wish to apply for an
appointment to a term/balance*
Name*
Home Address*
Occupation*
Employer's Address
Home Phone*
Work Phone
Boards & Committee Applications - Submission #1287
Date Submitted: 9/8/2021
September 8, 2021
Carol Acquaviva
15 San Rafael Avenue Apt 1, San Anselmo, CA 94960
Librarian & Archivist
Marin County Free Library, 3501 Civic Center Dr., San Rafael, CA 94903 4152507375
(415) 473-4247
Historical Commission
Item 1 - Attachment 3
Item 1 - Attachment 3 Page 1 of 4
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E-Mail*
Number of years as resident of San Anselmo*
Number of years as a resident in Marin*
Education Level Achieved*
Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:

1.) Name* 1.) Phone*

2.) Name* 2.) Phone*

3.) Name* 3.) Phone*
YES
NO
I would be able to regularly attend the meetings of this Board/Commission/Committee.* YES
NO
I would be available to attend additional meetings when they are necessary.* [email protected]
10 20
Judy Coy (415) 246-0430
Lynae Ades (415) 596-6512
Margaret Miles (415) 987-0502
Graduate Degree (Major)
Item 1 - Attachment 3
Item 1 - Attachment 3 Page 2 of 4
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NO
I am familiar with the responsibilities and functions of this Board/Commission/Committee.* YES
NO
I have attended meetings of the Board/Commission/Committee as a member of the public.* List briefly, previous experience serving the public office, and/or civic commissions,boards, or committees.* Reasons for this appointment.*
What are your qualifications for this appointment.*
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?* YES
NO
I understand that I and all other applicants will be personally interviewed by the Town Council as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.*
Other Boards/Commissions/Committees on which you would be interested in serving if not appointed to this seat?* You may attach personal resumes or other information which you believe would be helpful to the Council in its selection process.

Choose File No file chosen
Thank you for your interest in serving the Town of San
Anselmo and its citizens. For further information, please contact Carla Kacmar, at [email protected]
or 415-258-4660.
25 years experience working in public libraries; I am currently serving as a commissioner and the Treasurer for the San Anselmo Historical Commission; I am a member of area local history archivist groups; I am the editor and often write articles on local history for the California Room’s weekly Community Newsletter.

I look forward to continuing to serve my San Anselmo community and help interpret, preserve, and disseminate our town’s history to its residents and all who are interested.

I’ve been a local history librarian and the digital archivist in the Anne T. Kent California Room, Marin County Free Library, for the past 19 years. I have a deep knowledge of and passion for local history and historic preservation. I can contribute my understanding of archival principles when needed by the San Anselmo Historical Museum.

It is important to acknowledge how our community’s history has been recorded and interpreted, and what events and groups have been marginalized along the way. Recognizing this is the first step to “correcting our course” for the future.

None
Item 1 - Attachment 3
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TOWN OF SAN ANSELMO

APPLICATION FOR APPOINTMENT TO A SAN ANSELMO BOARD/COMMISSION/COMMITTEE To: San Anselmo Town Council
Date*
I wish to apply for an
appointment to a term/balance*
Name*
Home Address*
Occupation*
Employer's Address
Home Phone*
Work Phone
Boards & Committee Applications - Submission #1367
Date Submitted: 12/29/2021
29 DEC 2021
Denise Krawitz
49 Oak Springs Dr. San Anselmo 94960
Scientist (consultant)
49 Oak Springs Dr. San Anselmo 94960
4152546672
Racial Equity Committee
Item 1 - Attachment 4
Item 1 - Attachment 4 Page 1 of 10
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E-Mail*
Number of years as resident of San Anselmo*
Number of years as a resident in Marin*
Education Level Achieved*
Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:

1.) Name* 1.) Phone*

2.) Name* 2.) Phone*

3.) Name* 3.) Phone*
YES
NO
I would be able to regularly attend the meetings of this Board/Commission/Committee.* YES
NO
I would be available to attend additional meetings when they are necessary.* [email protected]
10 11
Holly Arnold 4153189464
Bridget Whitlow 4157137911
Peter Warren 4158471697
Graduate Degree (Major)
Item 1 - Attachment 4
Item 1 - Attachment 4 Page 2 of 10
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NO
I am familiar with the responsibilities and functions of this Board/Commission/Committee.* YES
NO
I have attended meetings of the Board/Commission/Committee as a member of the public.* List briefly, previous experience serving the public office, and/or civic commissions,boards, or committees.* Reasons for this appointment.*
What are your qualifications for this appointment.*
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?* YES
NO
I understand that I and all other applicants will be personally interviewed by the Town Council as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.*
Other Boards/Commissions/Committees on which you would be interested in serving if not appointed to this seat?* You may attach personal resumes or other information which you believe would be helpful to the Council in its selection process.

CV Krawitz.pdf
I have been on a professional board for the past ~4 years. It is called BioPharmaceutical Emerging Best Practices Association (BEBPA).

I am very interested in Racial Equity and want to do what I can to ensure my community is accessible to all, regardless of race. While our community in San Anselmo is largely supportive of racial equity in general, I find there can sometimes be blind spots which may be in part due to a smaller POC population in our town relative to places like San Rafael. One of the most important things we can do on this committee is seek local input from the POC population and listen carefully to how we can help.

I have spent a few years working with Marin SURJ and enjoy the work they do. I have hit the stage where I am motivated to 'do' more in addition to the learning I have done over the past few years. There is no better place to get to work than my local community.

In terms of official qualifications - I'm not sure what I can offer beyond being a thoughtful, engaged member of our community who is motivated to see all voices represented.

My feeling is that this committee is somewhat exploratory with a first step being a deep dive into current policies and programs in San Anselmo to identify areas for possible improvement. One of the most important roles of this committee will be seeking out POC voices in San Anselmo for their perspective on where San Anselmo has been successful and could improve with respect to racial equity. It may also be useful to look outside of San Anselmo (ie; Multicultural Center of Marin) to seek feedback on our potential blind spots.

Flood Committee
Item 1 - Attachment 4
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Anselmo and its citizens. For further information, please contact Carla Kacmar, at [email protected]
or 415-258-4660.

Item 1 - Attachment 4
Item 1 - Attachment 4 Page 4 of 10
20 Denise Krawitz, Ph.D.
[email protected]
(415) 254-6672
Owner and Principal Consultant, CMC Paradigms, LLC
Summary:

I provide consulting expertise in chemistry and manufacturing controls (CMC) to biotechnology companies from late-stage research through commercialization of products. With nearly 20 years of experience working as a bench scientist, group leader, project team leader, and project manager, I can develop integrated and compliant process development strategies to move products through the pipeline efficiently. I have broad process development experience with an emphasis in analytical development and impurity analysis as well as cell line development and automation.

PROFESSIONAL EXPERIENCE
CMC Paradigms, LLC, San Anselmo, CA 2017-Present
• CMC consulting expertise and leadership to companies from late-stage research through commercialization of biotechnology products:
o CMC technical team leader
o Technical expertise for selection and development of analytical methods used to identify and quantify impurities, as well as the qualification, validation, transfer, and troubleshooting of analytical assays
o Recognized expert in host cell protein analysis, characterization, and assay development
o Automation laboratory setup
o Guidance in molecular biology, cell line development, and purification • Health Authority Interactions:
o Author and/or review and edit ICH CTD regulatory submissions (Modules 2.3 and 3, pre-meeting package, etc) for IND and BLA
o Participate in IND/BLA meetings with regulators
o Author responses to reviewer questions
• CDMO / CRO management
o Author request for proposal (RFP) and assist in selection of CDMO / CRO to meet your needs
o CDMO management for all aspects of process development, including cell line development, purification process development, analytics, formulation, and stability o Technical oversight of analytical method development and validation • Establishment of project management practices for small biotechnology companies Genentech, Inc., South San Francisco, CA 2012-2017
Senior Manager
• Subject matter expert for development and validation of GMP impurity assays (HCPs and DNA; experimental design, troubleshooting, data analysis, review and approval of documents) Item 1 - Attachment 4
Item 1 - Attachment 4 Page 5 of 10
21 • Host Cell Protein Impurity Expert:
ê Provide technical background and strategy to multiple technical development, safety, toxicology, non-clinical, and clinical teams around HCP-related issues ê Led HCP risk assessments for projects in late-stage research through commercial ê Authored numerous regulatory filing sections on HCPs and other process-related impurities, including authoring regulatory model documents describing Host Cell Protein Assays and justifying strategy for acceptable coverage in the Genentech platform HCP ELISAs ê Attended multiple Type C meetings with FDA as HCP expert. ê Led R&D for HCP-related strategy
o Direct and oversee research to justify HCP strategy and influence Health Authorities for programs at all development stages.
§ Development of alternate methods to demonstrate HCP reagent coverage § Demonstration that platform assay is superior to a process specific assay § Demonstration that proteomes of different CHO cell lines are very similar o Custom ELISA development for individual HCPs
• Group and team leadership:
ê Managed 13 person group focused on ELISA development and automation, residual DNA analysis as well as process validation business processes and development of cleaning validation methods and strategy.
ê Technical development leader for early stage projects (antibody and non-antibody, CHO and E. coli derived)
BioMarin Pharmaceutical Inc., Novato, CA 2010-2012
Senior Scientist
• Established and led group responsible for in-process analytical support within Process Development (PD).
• Development, qualification, and transfer of assays to support in-process testing for PD groups and Manufacturing.
ê Titer assays, mostly HPLC-based (non-antibodies)
ê Quantitative assays to monitor specific HCP impurities, including enzymatic activity assays ê Rapid assays to monitor specific CQAs including HMWS, clipped species, and chemical modifications
ê Improvement of existing assays to facilitate more robust in-process testing ê Identify and manage CROs for assay development and testing when technology required is unavailable in-house
Ambrx, Inc., La Jolla, CA 2006-2010
Senior Scientist
• Project team leader for development of therapeutic candidate Item 1 - Attachment 4
Item 1 - Attachment 4 Page 6 of 10
22 ê Led project team for all manufacturing, bioanalytical and pre-clinical development activities ê Developed target product profile, project development plan, timeline, and budget from latestage research through IND, including risk analysis ê Successfully guided program through due diligence and into a partnership with a large biotechnology company
• Established program and portfolio management governance practices ê Designed and implemented stage gate process to optimize project and portfolio prioritization and allocation of resources
ê Facilitated monthly portfolio prioritization and resource allocation governance meetings ê Conduced R&D capacity analysis to identify resource gaps or overages and made hiring recommendations
ê Redefined roles, responsibilities, and expectations of key project stakeholders such as executive team members, scientific functional heads, and project managers ê Coordinated annual R&D budgeting process
ê Trained scientists and other project team members in governance process, project management, and project reporting
• Led cell line development efforts to implement Ambrx technology in CHO cell platform Genentech, Inc., South San Francisco, CA 2002-2006
Scientist
• Led group responsible for proteomic research relevant to product development and late-stage research projects.
ê Characterized host cell proteins produced by CHO and E. coli cell lines used for product production
ê Worked with Purification, Cell Culture, Analytical Operations and Process Engineering groups to address development issues related to host cell protein impurities ê Established gel-free proteomics methods in our labs
• CMC Assay Sub-Team leader for two early-stage development projects ê Developed characterization and lot release strategies for recombinant biotherapeutics ê Facilitated interdepartmental interactions to ensure efficient project progression.

Bio-Rad Laboratories, Hercules, CA 2002
Field Applications Specialist, Proteomics
• Worked with scientists and customers to establish 2-D gel electrophoresis-based proteomics platforms in their laboratories, including set-up and training for 2-D gel equipment, imaging equipment, and a robotic spot cutter
Item 1 - Attachment 4
Item 1 - Attachment 4 Page 7 of 10
23 EDUCATION
• Ph.D. in Molecular and Cell Biology, University of California, Berkeley • B.S. in Molecular and Cellular Biology (Cum Laude) University of Arizona, Tucson, AZ Academic Research
University of California, Berkeley 1996-2001
Graduate Student, Molecular and Cell Biology, Laboratory of Dr. Paul Kaufman. • Studied the impact of chromatin structures on gene expression, and the cellular processes to establish gene silencing
University at Regensburg, Germany 1995-1996
Research Assistant, Department of Biophysics and Physical Biochemistry, Laboratory of Dr.

Johannes Buchner.
• Fulbright Fellow; studied molecular chaperone activity of HSP90 proteins University of Arizona, Tucson 1992-1995
Research Assistant, Department of Biochemistry, Laboratory of Dr. Elizabeth Vierling. • Undergraduate; studied molecular chaperone activity of small heat shock proteins

PUBLICATIONS
• Lin, M., Krawitz, D., Callahan, MD., Deperalta, G., Wecksler, AT. (2018) Characterization of ELISA Antibody-Antigen Interaction Using Footprinting-Mass Spectrometry and Negative Staining Transmission Electron Microscopy. J Am Soc Mass Spectrom. 29(5):961-971. • Gunawan, F., Nishihara, J., Liu, P., Sandoval, W., Vanderlaan, M., Zhang, H., Krawitz, D. (2018) Comparison of Platform Host Cell Protein ELISA to Process-Specific Host Cell Protein ELISA. Biotech and Bioeng. 115(2):382-389.
• Krawitz, D., Rouse, J., Sperry, J, Sandoval, W, Vanderlaan, M. (2017) Host Cell Proteins.

Invited book chapter for Analytical Characterization of Biotherapeutics. Lill, J.R. and Sandoval W. Eds.
• Yuk, I., Nishihara, J., Walker, D., Huang, E., Gunawan, F., Subramanian, J., Pynn, A., Yu, C., Zhu-Shimoni, J., Vanderlaan, M., Krawitz, D. (2015) More Similar than Different: Host Cell Protein Production Using Three Null CHO Cell Lines. Biotech and Bioeng. 112(10): 2068- 2083.
• Vanderlaan, M., Sandoval, W., Liu, P., Nishihara, J., Tsui, G., Lin, M., Gunawan, F., Parker, S., Wong, RM., Low, J., Wang, X., Yang, J., Veeravalli, K., McKay, P., Yu, C., O’Connell, L., Tran, B., Vij, B., Fong, C., Francissen, K., Zhu-Shimoni, J., Quarmby, V., Krawitz, D. (2015) Hamster Phospholipase B-Like 2 (PLBL2): A Host-Cell Protein Impurity in Therapeutic Monoclonal Antibodies Derived from Chinese Hamster Ovary Cells. BioProcess International 13(4): 18-29.

Item 1 - Attachment 4
Item 1 - Attachment 4 Page 8 of 10
24 • Zhu-Shimoni, J., Yu, C., Nishihara, J., Wong, RM., Gunawan, F., Lin, M., Krawitz, D., Liu, P., Sandoval, W., Vanderlaan, M. (2014) Host Cell Protein Testing by ELISAs and the Use of Orthogonal Methods. Biotechnol Bioeng. 111(12): 2367-2379. • Krawitz, D., Forrest, W., Moreno, T., Kittleson, J., and Champion, K. (2006) Proteomic Studies Support the use of Multi-Product Immunoassays to Measure Host Cell Protein Impurities.

Proteomics. 6(1): 94-110.
• Aldor, I., Krawitz, D., Forrest, W., Chen, C., Nishihara, J., Joly, J., and Champion, K. (2004) Proteomic Profiling of Recombinant Escherichia coli in High Density Fermentation for Improved Production of an Antibody Fragment Biopharmaceutical. Appl. Environ Microbiol. 71: 1717-1728.
• Sharp, J., Krawitz, D., Gardner, K., Fox, C., and Kaufman, P. (2003) The Budding Yeast Silencing Protein Sir1 is a Functional Component of Centromeric Chromatin. Genes & Dev. 19:
2356-61.
• Krawitz, D., Kama, T., Kaufman, P. (2002) Chromatin Assembly Factor-I Mutants Defective for PCNA Binding Require Asf1/Hir Proteins for Silencing. Mol. and Cell Biol. 22; 614-625. • Sharp, J., Fouts, E., Krawitz, D., Kaufman, P. (2001) Yeast Histone Deposition Protein Asf1p Requires Hir Proteins and PCNA for Heterochromatic Silencing. Current Biology. 11; 463- 473.
• Suzuki, T., Krawitz, D., Vierling, E. (1998) The chloroplast small heat-shock protein oligomer is not phosphorylated and does not dissociate during heat stress in vivo. Plant Physiology. 116(3): 1151-1161

PATENTS
• Compositions and Methods for Detecting and Quantifying Host Cell Protein in Cell Lines and recombinant Polypeptide Products. International Application No.: PCT/US2014/055382 • Modified Human Plasma Polypeptide or Fc Scaffolds and Their Uses. Patent Number 8022186, 2011.
• Modified Interferon Beta Polypeptides and Their Uses. Patent Number 8114630, 2012. • Blood Plasma Protein Conjugated to Apolipoproteins for use in Treatment of Metabolic Disorders. Patent Number 7919591, 2011.
• Modified Insulin Polypeptides and Their Uses. Patent Number 8946148, 2015.

INVITED SPEAKER
• CHI Bioprocessing Summit, Aug 2016. Cover your Assay: Approaches to Evaluate HCP ELISA Reagent Coverage.:
• BEBPA HCP Workshop, May 2016. “Protein Expression Profiling of Different CHO Cell Lines: Striking Similarities.”
• PepTalk CHO Cell Culture Conference, Jan 2016. “Protein Expression Profiling of Different CHO Cell Lines: Striking Similarities.”
Item 1 - Attachment 4
Item 1 - Attachment 4 Page 9 of 10
25 • First Annual Workshop on Host Cell Protein Assays, Dubrovnik, Croatia, May 2014. “Identification of an Antibody-Bound HCP and the Impact to Process Development.” • 7th Annual Project Management for the Drug & Device Industry. “Establishing PM at a Young Biotech.”
• IBC 16th Antibody Development and Production, Carlsbad, CA, Mar 2006. “Characterization of Host Cell Proteins from a Biopharmaceutical Process with Proteomic Technologies.” • 2nd Symposium on the Practical Applications of Mass Spectrometry in the Biotechnology and Pharmaceutical Industries, Boston, MA, Sept. 2005. “Using Proteomics to Characterize Host Cell Proteins in a Biopharmaceutical Process.”
• Well Characterized Biotechnology Pharmaceutical Meeting, Washington DC, Jan. 2004.

Workshop Presentation: “Proteomic Studies Support use of Multi-Product Immunoassays to Measure Host Cell Protein Impurities
HONORS, AWARDS, and SERVICE
• Member of the Board of Directors for BioPharmacuetical Emerging Best Practices Association (BEBPA), 2017 - Present
• Organizer for 2017 BEBPA HCP Workshop
• Awesome Failure Award: Awarded to one team that leveraged a failed initiative to improve development processes at Genentech, 2016
• Genentech Recognition Award: Outstanding contributions to MAb IND, 2013 • Ambrx Top Performer Award: Excellence in Program Leadership, 2010 • Ambrx Recognition Award: Excellence in Program Leadership, 2009 • Genentech Recognition Award: Performance leading CMC assay sub-team, 2005 • Genentech Recognition Award: Assay development for MAb, 2004 • Genentech Recognition Award: Troubleshooting methods for regulatory filing, 2003 • NIH National Research Service Award Traineeship, 1996-1999 • Association for Women in Science Educational Foundation Predoctoral Fellowship, 1999 • Fulbright Scholar, 1995-1996
• Barry M. Goldwater National Scholar for excellence in science, 1994 • University of Arizona Regents Scholar, 1991-1995
• BRAVO Grant, 1994
• Phi Beta Kappa, 1994
Item 1 - Attachment 4
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26 Tuesday, January 25, 2022
7:00 PM
Town of San Anselmo
525 San Anselmo Avenue
San Anselmo, CA 94960
Town Council Chambers (Via Zoom during COVID)
Town Council
Minutes
Item 2.1
27 Town Council Minutes January 25, 2022
6:00 PM Closed Session: Conference with Labor Negotiators (§ 54957.6) Agency designated representatives: Dave Donery, Jeff Zuba and Christopher Boucher : Employee organizations: Service Employees International Union, Local 1021; Management Employees; Confidential Employees

1. 6:40 PM Interview with applicants to the Parks and Recreation Commission Attachments: Staff Report
Attachment 1 - Board and Commission Status Report
Attachment 2 - Vance Frost
Attachment 3 - Michael Cerio
7:00 PM Call to Order
Town Attorney Acevedo announced there was no reportable action taken during closed session.

Council Member Colbert conducted the pledge of allegiance.

PRESENT: Mayor Alexis Fineman, Vice Mayor Steve Burdo, Ford Greene, and Brian Colbert ABSENT: Eileen Burke
Open time for public expression.

Council requests for future agenda items.

Vice Mayor Burdo stated the Ross Valley Fire Board approved resolutions creating the positions of wildfire mitigation specialist and administrative analyst and grant specialists and have begun recruiting. They also reviewed the amendments to the joint powers authority. Burdo requested consideration of an ordinance to require EV certification for electric vehicle infrastructure projects in town. There was Council consensus to move forward with the conversation.

Council Member Greene added that the RVFD Board had requested each member go back to their own town and look at their budgets for additional standard of coverage positions on the fire engines.

Greene requested the matter come before council. There was consensus to bring it forward. Greene continued to have issues with the format of the new agenda management system and had spoken to the Town Manager about it at length. Greene announced he would be leaving the meeting early and requested the Town Council appointments item be moved to another meeting. There was Council consensus to push the appointments.

Council Member Colbert stated he liked the new agenda platform and thanked staff for continuing to press for improvements. Colbert attended the San Anselmo Chamber of Commerce meeting where they spoke of the spring and summer street closures. The Marin Economic Recovery Task Force got an update on COVID and an update on the County Economic Vitality plan. There was actually a very interesting conversation about reusable food ware.

Transportation Authority of Marin will be hearing from a lobbyist.

Mayor Fineman attended the Climate Action Committee meeting and thanked Planning Director

Page 1 of 6 ends

Item 2.1
28 Town Council Minutes January 25, 2022
Semonian for her leadership and hard work on that commission. They discussed reusable food ware.

The Marin County Council of Mayors and Council Members Water Policy Committee met and discussed some of the opportunities for expansion of purple pipe, policy recommendations for local jurisdictions and will be hearing from Congressman Jared Huffman about federal investment in water infrastructure locally.

PRESENT: Mayor Alexis Fineman, Vice Mayor Steve Burdo, and Brian Colbert ABSENT: Eileen Burke, and Ford Greene
Consent Agenda:

2. Approve minutes of January 11, 2022
Attachments: Minutes January 11, 2022

3. Appoint three applicants to the Parks and Recreation Commission.

Attachments: Staff Report
Attachment 1 -Board and Commission Status Report
Attachment 2 - Vance Frost
Attachment 3 - Michael Cerio
Attachment 4 - Cat Austin

4. Adoption of Ordinance to Bring Town Solid Waste Regulations into Compliance with Senate Bill 1383
Attachments: Staff Report
Item 4 - Attachment 1 - Ordinance to Comply with SB 1383

5. Revenue and Expenditure Reports, November 2021
Attachments: Staff Report
Budget Comparison Report - San Anselmo, CA_Dept
Budget Comparison Report - San Anselmo, CA_Sub

6. Revenue and Expenditure Reports, December 2021
Attachments: Staff Report
Budget Comparison Report - San Anselmo, CA_Sub
Budget Comparison Report - San Anselmo, CA_Dept

7. Quarterly Treasurer’s Investment Report, December 31, 2021 Attachments: Staff Report
Quarterly Treasurer's Investment Report 12.31.2021

8. December 2021 Financial Report on Recreation Fund

Page 2 of 6 ends

Item 2.1
29 Town Council Minutes January 25, 2022
Attachments: Staff Report
Dec21-Attachment

9. Review the report from a Marin Municipal Water District representative.

Attachments: Staff Report
Attachment 1 - Marin Water Drought Update for Town of San Anselmo

10. Measure D Renewal Council Ad Hoc Subcommittee Members Attachments: Staff Report

11. Consultant agreements for Measure D renewal
Attachments: Staff Report
Godbe Research Professional Services Agreement
TBWBH Professional Services Agreement

12. Downtown Hanging Flower Baskets Funding Request for 2022 Attachments: Staff Report
M/s, Brian Colbert, Steve Burdo, to approve the Consent Agenda.

AYE: Mayor Fineman, Vice Mayor Burdo, and Colbert
NO: None
ABSENT: Burke, and Greene
Council Items:

13. Funding Priorities for Measure D Renewal
Attachments: Staff Report
Town Manager Donery presented the staff report.

Burdo asked for funds to support recreational programming to be added to the list.

Colbert wanted to add climate action projects.

Burke clarified what affordable housing funding would look like. Semonian stated the development of the town sites that have been put in the housing element for affordable housing, or other vacant town property, or putting it towards the Housing Trust Fund that could help preserve affordable units like an apartment building was to go for sale.

PRESENT: Mayor Alexis Fineman, Vice Mayor Steve Burdo, Eileen Burke, and Brian Colbert

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Item 2.1
30 Town Council Minutes January 25, 2022
ABSENT: Ford Greene

14. 2021-2022 Mid-Year Budget Review
Attachments: Staff Report
Attachment 1 - 2021-2022 mid-year budget resolution
Exhibit 1 - Mid Year amendment 2021-2022
Attachment II - 2021-22 overview of funds
Finance Director Zuba made a presentation.

M/s, Steve Burdo, Eileen Burke, to approve resolution amending the 2021-2022 Budget.

AYE: Mayor Fineman, Vice Mayor Burdo, Burke, and Colbert NO: None
ABSENT: Greene

15. Receive report regarding the Library Parcel Tax renewal and provide direction to staff.

Attachments: Staff Report
Librarian Kenton presented the staff report. There was Council consensus to move forward with a library parcel tax renewal.

16. American Rescue Plan Act State & Local Fiscal Relief Funds Attachments: Staff Report
American rescue plan funds 1.25.22
Finance Director Zuba presented the staff report.

Burke was concerned with the overlap of the Measure D renewal and the projects listed for recovery money since they were similar. Zuba stated the Town had until December 31, 2024 to get things under contract and Measure D has a more expedited timeline. If the Town did not want it to overlap, there was more time for the ARPA discussion. Town Manager Donery stated the Town has an embarrassment of riches with the ARPA money, but it has to be one time projects. Burke stated the messaging to residents is important and she felt it would be a difficult division of messaging.

Donery suggested for staff capacity, metering the projects out over a logical time frame, like just fixing the town hall roof this year and leaving the ARPA money in place for future considerations. Donery felt it would make sense to push what staff knows they have for four years to spend the money.

17. Review the list of Town Council committee assignments and make appointments for 2022.

Page 4 of 6 ends

Item 2.1
31 Town Council Minutes January 25, 2022
Attachments: Staff Report
Council Committee Assignments
M/s, Brian Colbert, Steve Burdo, to continue the review of list of Town Council committee assignments and make appointments for 2022 to a future meeting.

AYE: Mayor Fineman, Vice Mayor Burdo, Burke, and Colbert NO: None
ABSENT: Greene

18. Presentation from County of Marin Staff on Racially Restrictive Covenant Modification Program and AB686 AFFH Housing Element Requirements
Attachments: Staff Report
Attachment 1 AFFH Marin County Contract
Attachment 2 AFFH Outreach
Planning Director Semonian introduced County Employees, Liz Darby and Jillian Zeiger who made a presentation.

19. Housing Element 2023-2031 Receive presentation on proposed public engagement process and timeline for Housing Element 2023-2031 update and provide direction to staff.

Attachments: Staff Report
Attachment 1 Schedule
Attachment 2 Public Participation Plan
Planning Director Semonian presented the staff report.

20. Annual report on General Plan. Receive annual report on General Plan, pursuant to Government Code Section 65400, including progress in implementation, and direct staff to submit the report to the State Governor's Office of Planning and Research and State Housing and Community Development Department.

Attachments: Staff Report
Attachment 1 Annual Report for Housing Element
Attachment 2 Annual Report on General Plan
Attachment 3 HCD Annual Report Form
Planning Director Semonian presented the staff report.

M/s, Brian Colbert, Eileen Burke, to approve the annual report on General Plan. Receive annual report on General Plan, pursuant to Government Code Section 65400, including progress in implementation, and direct staff to submit the report to the State Governor's Office of Planning and Research and State Housing and Community Development Department.

AYE: Mayor Fineman, Vice Mayor Burdo, Burke, and Colbert

Page 5 of 6 ends

Item 2.1
32 Town Council Minutes January 25, 2022
NO: None
ABSENT: Greene

21. Sale of Accessory Dwelling Units. Public hearing to consider recommendation of the Planning Commission and introduce by title only and waive further reading of "An Ordinance of the San Anselmo Town Council Amending Title 10 (Planning and Zoning), Chapter 6 (Accessory Dwelling Units), Adding New Section 10-6.210 for Sale of Accessory Dwelling Units for Low and Moderate Income Housing" to comply with 2021 Assembly Bill 345, which requires the town to allow certain nonprofit corporations to sell an accessory dwelling unit to families of low or moderate income if certain conditions are met.

Attachments: Staff Report
Attachment 1 Draft Ordinance
Attachment 2 AB 345
Planning Director Semonian presented the staff report.

Town Manager Donery read the title and Semonian amended the title.

M/s, Brian Colbert, Steve Burdo, to approve recommendation of the Planning Commission and introduce by title only and waive further reading of "an ordinance of the Town Council of the Town of San Anselmo amending San Anselmo Municipal Code Title 10 (PLANNING AND ZONING), Chapter 6 (ACCESSORY DWELLING UNITS), adding new section10-6.209 Sale of Accessory Dwelling Units for Low and Moderate Income Housing to comply with 2021 Assembly Bill 345, which requires the town to allow certain nonprofit corporations to sell an accessory dwelling unit to families of low or moderate income if certain conditions are met.

AYE: Mayor Fineman, Vice Mayor Burdo, Burke, and Colbert NO: None
ABSENT: Greene
Adjourn

Page 6 of 6 ends

Item 2.1
33 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.2.

FROM:

Carla Kacmar, Town Clerk
SUBJECT:

Consider Adoption of Resolution to Allow for Virtual Town Council, Board and Commission Meetings in Compliance with AB 361.

RECOMMENDATION
That the Town Council adopt the attached resolution making findings pursuant to AB 361 to support continued use of teleconferencing/videoconferencing to hold public meetings of the Town Council and Town boards, commissions, and committees during the continuing state of emergency proclaimed by Governor Newsom on March 4, 2020. (Attachment 1).

BACKGROUND
On March 4, 2020, Governor Newsom declared a state of emergency pursuant to Government Code section 8625 due to COVID-19. Recognizing the need to promote social distancing while allowing local legislative bodies to continue operating during the emergency, Governor Newsom signed Executive Orders N-25-20, N-29 -20, and N-08-21, which suspended provisions of the Brown Act. Those Orders permitted legislative bodies to hold virtual meetings; however, the relevant provisions expired on September 30, 2021.

On September 16, 2021, Governor Newsom signed AB 361, which extends the authority of public agencies to conduct meetings by teleconference, including video conference, during State-declared emergencies.

Specifically, the bill provides that a legislative body may hold virtual meetings where there is a proclaimed state of emergency and state or local officials have imposed or recommended measures to promote social distancing. (Cal. Gov. Code § 54953(e)(1)(A)).

On September 22, 2021, the Marin County Director of Health & Human Services, Benita McLarin, sent a letter to the Marin County Board of Supervisors recommending continued social distancing for local government meetings.

Local government meetings are indoor meetings that are sometimes crowded, involve many different and unfamiliar households, and can last many hours. Given those circumstances, I recommend a continued emphasis on social distancing measures as much as possible to make public meetings as safe as possible. These measures can include using video/tele- conferencing when it meets community needs and spacing at in-person meetings so that individuals from different households are not sitting next to each other.

On November 26, 2021, the World Health Organization classified a new variant, B.1.1.529, as a Variant of Town of San Anselmo Page 1 of 2 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 2.2.

Concern and named it Omicron and on November 30, 2021, the United States also classified it as a Variant of Concern. On December 1, 2021, the California and San Francisco Departments of Public Health confirmed that a recent case of COVID-19 in California was caused by the Omicron variant. Omicron is more contagious than previous variants and spread rapidly. On January 10, 2022, the U.S. reported 1,400,000 positive COVID cases in a single day.

On October 12, 2021, November 9, 2021, December 14, 2021, and January 11, 2022, the Town Council adopted resolutions with the requisite findings that the state of emergency is in effect, that measures to promote social distancing are still being recommended by local officials, and that the state of emergency directly impacts the ability of the public and the members of the Town’s Council, boards, commissions and committees to meet safely indoors in person.

AB 361 requires the Town Council to make these findings every thirty days if it desires to continue meeting virtually. (Cal. Gov. Code § 54953(e)(3)).

FISCAL IMPACT
There would be no direct fiscal impact to the Town to approve this item.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Adopting a resolution to establish the format for public meetings during a state of emergency is not a “project” under the California Environmental Quality Act (CEQA), because it does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).

CONCLUSION
Staff respectfully requests that the Council adopt the attached resolution to allow for continued use of video/teleconferencing for public meetings.

Town of San Anselmo Page 2 of 2 Printed on 2/3/2022
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Item 2.2 – Attachment 1
Item 2.2 – Attachment 1 Page 1
RESOLUTION NO.

RESOLUTION REGARDING TELECONFERENCE AND
VIDEOCONFERENCE MEETINGS DURING THE COVID-19 STATE OF

EMERGENCY
WHEREAS, on March 4, 2020, Governor Newsom proclaimed pursuant to his authority under the California Emergency Services Act, California Government Code Section 8625, that a state of emergency exists due to a novel coronavirus (COVID- 19); and WHEREAS, on June 4, 2021, in lifting many restrictions that the State previously imposed due to COVID-19, the Governor indicated that those changes did not end the ongoing, proclaimed state of emergency; and
WHEREAS, as of the date of this Resolution, neither the Governor nor the Legislature have exercised their respective powers pursuant to California Government Code section 8629 to lift the state of emergency either by proclamation or by concurrent resolution in the state Legislature; and
WHEREAS, the continued local rates of transmission of the virus and variants causing COVID-19 are such that on September 22, 2021, the Marin County Director of Health & Human Services recommended that local government entities continue to emphasize social distancing in order to minimize the potential spread of COVID-19 during indoor, public meetings; and
WHEREAS, on November 26, 2021, the World Health Organization classified a new variant, B.1.1.529, as a Variant of Concern and named it Omicron and on December 1, 2021, the California and San Francisco Departments of Public Health confirmed that the first case of COVID-19 in California caused by the Omicron variant; and WHEREAS, Omicron is a more contagious variant and by January 10, 2022, the U.S. reported 1,400,000 positive COVID-19 cases on a single day; and WHEREAS, in light of the County’s recommendation and the current COVID-19 Variant of Concern, the Town Council desires to continue to have the flexibility, for itself and for all other Town-affiliated legislative bodies to meet by teleconference and/or videoconference.

WHEREAS, adopting a resolution to establish the format for public meetings during a state of emergency is not a “project” under the California Environmental Quality Act (CEQA), because it does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).

NOW, THEREFORE, BE IT RESOLVED THAT:

1. There is an ongoing proclaimed state of emergency relating to the novel coronavirus causing the disease known as COVID-19.
36 Item 2.2 – Attachment 1
Item 2.2 – Attachment 1 Page 2

2. The state of emergency continues to directly impact the ability of Town legislative bodies to meet safely in person.

3. Local officials continue to recommend measures to promote social distancing.

PASSED AND ADOPTED at the first regular meeting of the Town Council of the Town of San Anselmo for the month of January, which was held on the 8th day of February, 2022, by the following vote:

AYES
NOES:

ABSENT:
_______________________________________
Alexis Fineman, Mayor
Attest:
________________________________________
Carla Kacmar, Town Clerk
37 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.3.

FROM:

Carla Kacmar, Town Clerk
SUBJECT:

Appoint an applicant to the Racial Equity Ad Hoc Committee.

RECOMMENDATION
That Council appoint an applicant to the Racial Equity Ad Hoc Committee.

DISCUSSION
The Racial Equity Ad Hoc Committee is a newly created short-term committee which has a membership of seven seats.

There is one applicant for one seat. The applicant, Denise Krawitz, was interviewed before the February 8, 2022, meeting and their application is attached.

The status report on current openings on the Town Boards, Commissions, and Committees is also attached.

FISCAL IMPACT
There would be no direct fiscal impact to the Town to approve this item.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The proposed project is exempt from the California Environmental Quality Act (CEQA), under the “common sense” exemption, because it can be seen with certainty that there is no possibility that the activity in question may have a significant effect on the environment. (Cal. Code Regs. tit. 14, § 15061).

Town of San Anselmo Page 1 of 1 Printed on 2/3/2022
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Item 2.3 – Attachment 1
1 Item 2.3 – Attachment 1
Board, Committee,
Commission
(total seats)
Seats
Expiring/
Vacant
Applicants Term
(Yrs)1
Date of
Interview
Arts Commission
7 seats + youth Dannielle Mauk
3 Bicycle and Pedestrian Committee
7 seats Sean Condry
4 Board of Review
5 seats Jeff Zuba
2 6
Capital Programs
Monitoring Committee
7 seats Sean Condry
1 Richard Berkson 4
Economic Development Committee
7 seats Elise Semonian
3 Financial Advisory Committee
5 seats Jeff Zuba
(Temporary Expansion to 6 seats)
3 Flood Committee
7 seats Sean Condry
2 4
Historical Commission
11 seats+ youth Linda Kenton
2 Richard Storms*
Carol Acquaviva*
Kimberly Norton
Alex Friedman
4 2/8
2/8
2/22
2/22
Library Advisory Board
7 seats+ youth Linda Kenton
4 Library Tax Oversight Committee
5 seats Linda Kenton
3 Marin Commission On Aging
1 seat
1 Gene Ng 3 2/22
Mosquito Abatement District
1 seat
2-4
Open Space Committee
11 seats + youth Elise Semonian
4 Parks & Recreation Commission
7 seats + youth Dannielle Mauk
1 4
Planning Commission
7 seats Elise Semonian
4 Racial Equity Ad Hoc Committee 1 Denise Krawitz 1 2/8 Climate Action Commission
7 seats+ youth Elise Semonian
3 Ross Valley Paramedic Authority
1 seat
4 Tax Equity Board
3 seats Jeff Zuba
1 3
* Incumbent
1 Per Commission Guidelines, differing term lengths may be allowed to accomplish a staggering of the appointment schedule.
39 2/2/22, 6:00 PM https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 1/4 Print

TOWN OF SAN ANSELMO

APPLICATION FOR APPOINTMENT TO A SAN ANSELMO BOARD/COMMISSION/COMMITTEE To: San Anselmo Town Council
Date*
I wish to apply for an
appointment to a term/balance*
Name*
Home Address*
Occupation*
Employer's Address
Home Phone*
Work Phone
Boards & Committee Applications - Submission #1367
Date Submitted: 12/29/2021
29 DEC 2021
Denise Krawitz
49 Oak Springs Dr. San Anselmo 94960
Scientist (consultant)
49 Oak Springs Dr. San Anselmo 94960
4152546672
Racial Equity Committee
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 1
40 2/2/22, 6:00 PM https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 2/4 Cell Phone
E-Mail*
Number of years as resident of San Anselmo*
Number of years as a resident in Marin*
Education Level Achieved*
Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:

1.) Name* 1.) Phone*

2.) Name* 2.) Phone*

3.) Name* 3.) Phone*
YES
NO
I would be able to regularly attend the meetings of this Board/Commission/Committee.* YES
NO
I would be available to attend additional meetings when they are necessary.* [email protected]
10 11
Holly Arnold 4153189464
Bridget Whitlow 4157137911
Peter Warren 4158471697
Graduate Degree (Major)
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 2
41 2/2/22, 6:00 PM https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 3/4 YES
NO
I am familiar with the responsibilities and functions of this Board/Commission/Committee.* YES
NO
I have attended meetings of the Board/Commission/Committee as a member of the public.* List briefly, previous experience serving the public office, and/or civic commissions,boards, or committees.* Reasons for this appointment.*
What are your qualifications for this appointment.*
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?* YES
NO
I understand that I and all other applicants will be personally interviewed by the Town Council as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.*
Other Boards/Commissions/Committees on which you would be interested in serving if not appointed to this seat?* You may attach personal resumes or other information which you believe would be helpful to the Council in its selection process.

CV Krawitz.pdf
I have been on a professional board for the past ~4 years. It is called BioPharmaceutical Emerging Best Practices Association (BEBPA).

In terms of official qualifications - I'm not sure what I can offer beyond being a thoughtful, engaged member of our community who is motivated to see all voices represented.

Flood Committee
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 3
42 2/2/22, 6:00 PM https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 https://www.townofsananselmo.org/Admin/FormCenter/Submissions/Print/1367 4/4 Thank you for your interest in serving the Town of San
Anselmo and its citizens. For further information, please contact Carla Kacmar, at [email protected]
or 415-258-4660.

Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 4
43 Denise Krawitz, Ph.D.
[email protected]
(415) 254-6672
Owner and Principal Consultant, CMC Paradigms, LLC
Summary:

PROFESSIONAL EXPERIENCE
CMC Paradigms, LLC, San Anselmo, CA 2017-Present
• CMC consulting expertise and leadership to companies from late-stage research through commercialization of biotechnology products:
o CMC technical team leader
o Technical expertise for selection and development of analytical methods used to identify and quantify impurities, as well as the qualification, validation, transfer, and troubleshooting of analytical assays
o Recognized expert in host cell protein analysis, characterization, and assay development
o Automation laboratory setup
o Guidance in molecular biology, cell line development, and purification • Health Authority Interactions:
o Author and/or review and edit ICH CTD regulatory submissions (Modules 2.3 and 3, pre-meeting package, etc) for IND and BLA
o Participate in IND/BLA meetings with regulators
o Author responses to reviewer questions
• CDMO / CRO management
o Author request for proposal (RFP) and assist in selection of CDMO / CRO to meet your needs
o CDMO management for all aspects of process development, including cell line development, purification process development, analytics, formulation, and stability o Technical oversight of analytical method development and validation • Establishment of project management practices for small biotechnology companies Genentech, Inc., South San Francisco, CA 2012-2017
Senior Manager
• Subject matter expert for development and validation of GMP impurity assays (HCPs and DNA; experimental design, troubleshooting, data analysis, review and approval of documents) Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 5
44 • Host Cell Protein Impurity Expert:
ê Provide technical background and strategy to multiple technical development, safety, toxicology, non-clinical, and clinical teams around HCP-related issues ê Led HCP risk assessments for projects in late-stage research through commercial ê Authored numerous regulatory filing sections on HCPs and other process-related impurities, including authoring regulatory model documents describing Host Cell Protein Assays and justifying strategy for acceptable coverage in the Genentech platform HCP ELISAs ê Attended multiple Type C meetings with FDA as HCP expert. ê Led R&D for HCP-related strategy
o Direct and oversee research to justify HCP strategy and influence Health Authorities for programs at all development stages.
§ Development of alternate methods to demonstrate HCP reagent coverage § Demonstration that platform assay is superior to a process specific assay § Demonstration that proteomes of different CHO cell lines are very similar o Custom ELISA development for individual HCPs
• Group and team leadership:
ê Managed 13 person group focused on ELISA development and automation, residual DNA analysis as well as process validation business processes and development of cleaning validation methods and strategy.
ê Technical development leader for early stage projects (antibody and non-antibody, CHO and E. coli derived)
BioMarin Pharmaceutical Inc., Novato, CA 2010-2012
Senior Scientist
• Established and led group responsible for in-process analytical support within Process Development (PD).
• Development, qualification, and transfer of assays to support in-process testing for PD groups and Manufacturing.
ê Titer assays, mostly HPLC-based (non-antibodies)
ê Quantitative assays to monitor specific HCP impurities, including enzymatic activity assays ê Rapid assays to monitor specific CQAs including HMWS, clipped species, and chemical modifications
ê Improvement of existing assays to facilitate more robust in-process testing ê Identify and manage CROs for assay development and testing when technology required is unavailable in-house
Ambrx, Inc., La Jolla, CA 2006-2010
Senior Scientist
• Project team leader for development of therapeutic candidate Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 6
45 ê Led project team for all manufacturing, bioanalytical and pre-clinical development activities ê Developed target product profile, project development plan, timeline, and budget from latestage research through IND, including risk analysis ê Successfully guided program through due diligence and into a partnership with a large biotechnology company
• Established program and portfolio management governance practices ê Designed and implemented stage gate process to optimize project and portfolio prioritization and allocation of resources
ê Facilitated monthly portfolio prioritization and resource allocation governance meetings ê Conduced R&D capacity analysis to identify resource gaps or overages and made hiring recommendations
ê Redefined roles, responsibilities, and expectations of key project stakeholders such as executive team members, scientific functional heads, and project managers ê Coordinated annual R&D budgeting process
ê Trained scientists and other project team members in governance process, project management, and project reporting
• Led cell line development efforts to implement Ambrx technology in CHO cell platform Genentech, Inc., South San Francisco, CA 2002-2006
Scientist
• Led group responsible for proteomic research relevant to product development and late-stage research projects.
ê Characterized host cell proteins produced by CHO and E. coli cell lines used for product production
ê Worked with Purification, Cell Culture, Analytical Operations and Process Engineering groups to address development issues related to host cell protein impurities ê Established gel-free proteomics methods in our labs
• CMC Assay Sub-Team leader for two early-stage development projects ê Developed characterization and lot release strategies for recombinant biotherapeutics ê Facilitated interdepartmental interactions to ensure efficient project progression.

Bio-Rad Laboratories, Hercules, CA 2002
Field Applications Specialist, Proteomics
• Worked with scientists and customers to establish 2-D gel electrophoresis-based proteomics platforms in their laboratories, including set-up and training for 2-D gel equipment, imaging equipment, and a robotic spot cutter
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 7
46 EDUCATION
• Ph.D. in Molecular and Cell Biology, University of California, Berkeley • B.S. in Molecular and Cellular Biology (Cum Laude) University of Arizona, Tucson, AZ Academic Research
University of California, Berkeley 1996-2001
Graduate Student, Molecular and Cell Biology, Laboratory of Dr. Paul Kaufman. • Studied the impact of chromatin structures on gene expression, and the cellular processes to establish gene silencing
University at Regensburg, Germany 1995-1996
Research Assistant, Department of Biophysics and Physical Biochemistry, Laboratory of Dr.

Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 8
47 • Zhu-Shimoni, J., Yu, C., Nishihara, J., Wong, RM., Gunawan, F., Lin, M., Krawitz, D., Liu, P., Sandoval, W., Vanderlaan, M. (2014) Host Cell Protein Testing by ELISAs and the Use of Orthogonal Methods. Biotechnol Bioeng. 111(12): 2367-2379. • Krawitz, D., Forrest, W., Moreno, T., Kittleson, J., and Champion, K. (2006) Proteomic Studies Support the use of Multi-Product Immunoassays to Measure Host Cell Protein Impurities.

INVITED SPEAKER
• CHI Bioprocessing Summit, Aug 2016. Cover your Assay: Approaches to Evaluate HCP ELISA Reagent Coverage.:
• BEBPA HCP Workshop, May 2016. “Protein Expression Profiling of Different CHO Cell Lines: Striking Similarities.”
• PepTalk CHO Cell Culture Conference, Jan 2016. “Protein Expression Profiling of Different CHO Cell Lines: Striking Similarities.”
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 9
48 • First Annual Workshop on Host Cell Protein Assays, Dubrovnik, Croatia, May 2014. “Identification of an Antibody-Bound HCP and the Impact to Process Development.” • 7th Annual Project Management for the Drug & Device Industry. “Establishing PM at a Young Biotech.”
• IBC 16th Antibody Development and Production, Carlsbad, CA, Mar 2006. “Characterization of Host Cell Proteins from a Biopharmaceutical Process with Proteomic Technologies.” • 2nd Symposium on the Practical Applications of Mass Spectrometry in the Biotechnology and Pharmaceutical Industries, Boston, MA, Sept. 2005. “Using Proteomics to Characterize Host Cell Proteins in a Biopharmaceutical Process.”
• Well Characterized Biotechnology Pharmaceutical Meeting, Washington DC, Jan. 2004.

Workshop Presentation: “Proteomic Studies Support use of Multi-Product Immunoassays to Measure Host Cell Protein Impurities
HONORS, AWARDS, and SERVICE
• Member of the Board of Directors for BioPharmacuetical Emerging Best Practices Association (BEBPA), 2017 - Present
• Organizer for 2017 BEBPA HCP Workshop
• Awesome Failure Award: Awarded to one team that leveraged a failed initiative to improve development processes at Genentech, 2016
• Genentech Recognition Award: Outstanding contributions to MAb IND, 2013 • Ambrx Top Performer Award: Excellence in Program Leadership, 2010 • Ambrx Recognition Award: Excellence in Program Leadership, 2009 • Genentech Recognition Award: Performance leading CMC assay sub-team, 2005 • Genentech Recognition Award: Assay development for MAb, 2004 • Genentech Recognition Award: Troubleshooting methods for regulatory filing, 2003 • NIH National Research Service Award Traineeship, 1996-1999 • Association for Women in Science Educational Foundation Predoctoral Fellowship, 1999 • Fulbright Scholar, 1995-1996
• Barry M. Goldwater National Scholar for excellence in science, 1994 • University of Arizona Regents Scholar, 1991-1995
• BRAVO Grant, 1994
• Phi Beta Kappa, 1994
Item 2.3 - Attachment 2
Item 2.3 - Attachment 2 10
49 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.4.

FROM:

Jeff Zuba, Finance & Administrative Services Director
SUBJECT:

Report of Warrants Issued, January 2022

RECOMMENDATION
That Council acknowledge and file warrant numbers 93445 to 93588 issued during the month of January 2022 and bank draft numbers DFT03359, DFT03383, DFT03398 and DFT03416, in a total amount of $1,711,702.65.

BACKGROUND
This report is an itemization of payments made to vendors during the month just ended. It also includes wires to Bank of America for January 2022 payrolls, including payments for retirement and health benefits. The Bank of America account is used for payroll related items.

The following warrants were voided or cancelled: 93482-93486,93514,93555-93557, and 93578.

Town of San Anselmo Page 1 of 1 Printed on 2/3/2022
powered by Legistar™ 50
1/29/2022 9:45:27 AM
Town of San Anselmo By Check Number
Date Range: 01/01/2022 - 01/31/2022
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Bank Code: AP-AP - OPERATING POOL
00001 AT&T Calnet 01/06/2022 Regular 0.00 720.95 93445
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 000017506188 Invoice 01/06/2022 634- TRAFFIC SIGNAL MODEM - 11.20.21 - 12… 0.00 447.62

01.42.61707 UTILITIES-SIGNALS 634- TRAFFIC SIGNAL MODEM - 11… 447.62 000017520553 Invoice 01/06/2022 583 - DPW FAX - 11.25.2021 - 12.24.2021 0.00 20.00

01.41.61705 UTILITIES-TELEPHONE 583 - DPW FAX - 11.25.2021 - 12.… 20.00 000017520555 Invoice 01/06/2022 586 - RECREATION DEPT FAX - 11.25.2021 -1… 0.00 209.99

21.65.61705 UTILITIES-TELEPHONE 568 - RECREATION DEPT FAX - 11.… 209.99 000017529362 Invoice 01/06/2022 576 - CHAMBERS PHONE - 11.27.2021 - 12.2… 0.00 43.34

01.11.61706 UTILITIES-ONLINE INTERNET 576 - CHAMBERS PHONE - 11.27.2… 43.34 00007 Bay Cities Joint Power Insurance Authority 01/06/2022 Regular 0.00 6,558.41 93446 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount BCJPIA-2022-118 Invoice 01/05/2022 12.28.2021 - GENERAL LIABILTY/WORKERS … 0.00 6,558.41

40.21.61906 LIABILITY INSURANCE CLA… 12.28.2021 - GENERAL LIABILTY/… 405.00

40.21.61907 WORKERS COMPENSATION… 12.28.2021 - GENERAL LIABILTY/… 6,153.41 00061 Bill Jacobson 01/06/2022 Regular 0.00 385.00 93447 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1563 Invoice 01/06/2022 01.04.2021 - WEB HOSTING - JAN - MARCH … 0.00 385.00

01.12.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2021 - WEB HOSTING - JAN -… 385.00 01345 BSN Sports Inc 01/06/2022 Regular 0.00 59.81 93448 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 914721385 Invoice 01/06/2022 12.15.2021 - CORNER FLAGS - SOCCER 2021 0.00 59.81

21.61.62964 SOCCER SUPPLIES 12.15.2021 - CORNER FLAGS - SO… 59.81 01282 Burke, Williams & Sorensen, LLP 01/06/2022 Regular 0.00 399.00 93449 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 278731 Invoice 01/05/2022 12.29.2021 - GENERAL ADVICE - LEGAL SERV… 0.00 399.00

01.16.61138 GENERAL COUNSEL LEGAL … 12.29.2021 - GENERAL ADVICE - L… 399.00 00072 Comcast 01/06/2022 Regular 0.00 551.84 93450
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 049-12222021 Invoice 01/05/2022 049 - TOWN HALL INTERNET - 12.27.2021 - 0… 0.00 151.92

01.12.61706 UTILITIES-ONLINE INTERNET 049 - TOWN HALL INTERNET - 12.… 25.31

01.18.61706 UTILITIES-ONLINE INTERNET 049 - TOWN HALL INTERNET - 12.… 25.33

01.30.61706 UTILITIES-ONLINE INTERNET 049 - TOWN HALL INTERNET - 12.… 75.95

01.41.61706 UTILITIES-ONLINE INTERNET 049 - TOWN HALL INTERNET - 12.… 25.33 583-12162021 Invoice 01/05/2022 583 - CORPYARD INTERNET - 12.21.2021 - 01… 0.00 244.96

01.41.61706 UTILITIES-ONLINE INTERNET 583 - CORPYARD INTERNET - 12.21… 244.96 758-12192021 Invoice 01/05/2022 758 - TH INTERNET- 12.24.2021 - 01.23.2022 0.00 154.96

01.12.61706 UTILITIES-ONLINE INTERNET 12.19.2021 - TH INTERNET- 12.24.… 25.82

01.18.61706 UTILITIES-ONLINE INTERNET 12.19.2021 - TH INTERNET- 12.24.… 25.83

01.30.61706 UTILITIES-ONLINE INTERNET 12.19.2021 - TH INTERNET- 12.24.… 77.48 Check Report

Page 1 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
51 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM Page 2 of 26
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number

01.41.61706 UTILITIES-ONLINE INTERNET 12.19.2021 - TH INTERNET- 12.24.… 25.83 00462 County of Marin - Marin.Org 01/06/2022 Regular 0.00 8,580.27 93451 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1363 Invoice 01/06/2022 12.31.2021 - TOWN HALL UTILITIES - ONLINE … 0.00 8,580.27

01.12.61706 UTILITIES-ONLINE INTERNET 12.31.2021 - TOWN HALL UTILITIE… 705.30

01.18.61706 UTILITIES-ONLINE INTERNET 12.31.2021 - TOWN HALL UTILITIE… 264.27

01.30.61706 UTILITIES-ONLINE INTERNET 12.31.2021 - TOWN HALL UTILITIE… 2,202.56

01.41.61706 UTILITIES-ONLINE INTERNET 12.31.2021 - TOWN HALL UTILITIE… 1,233.84

01.82.61706 UTILITIES-ONLINE INTERNET 12.31.2021 - TOWN HALL UTILITIE… 4,174.30 02732 Diesel Direct West 01/06/2022 Regular 0.00 1,070.35 93452 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 84336326 Invoice 01/05/2022 12.27.2021 - ULSD CLEAR - 30 GALLONS 0.00 147.30

01.42.62988 VEHICLE-FUEL/OIL/TIRES 12.27.2021 - ULSD CLEAR - 30 GAL… 147.30 84336333 Invoice 01/05/2022 12.27.2021 - GASOLINE UNL - 195.0 GALLONS 0.00 923.05

01.42.62988 VEHICLE-FUEL/OIL/TIRES 12.27.2021 - GASOLINE UNL - 195… 923.05 00017 Fairfax Building Supply Co. Inc. 01/06/2022 Regular 0.00 25.48 93453 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 239928 Invoice 01/05/2022 01.04.2022 - LIQUID ANT BAIT/ORANGE GA… 0.00 25.48

01.81.62200 DEPARTMENTAL SUPPLIES 01.04.2022 - LIQUID ANT BAIT/OR… 25.48 01586 Fourth Street Press 01/06/2022 Regular 0.00 760.40 93454 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 27071 Invoice 01/05/2022 12.27.2021 - TH ENVELOPES - WINDOW/WI… 0.00 760.40

01.41.62000 OFFICE SUPPLIES 12.27.2021 - TH ENVELOPES - WI… 760.40 02278 Gardeners' Guild 01/06/2022 Regular 0.00 4,008.00 93455 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 106942 Invoice 01/05/2022 01.01.2022 - SFD MEDIANS (2) - JANUARY 0.00 997.00

01.42.61150 OUTSIDE SERVICES-OTHER 01.01.2022 - SFD MEDIANS (2) - J… 997.00 106996 Invoice 01/05/2022 01.01.2022 - REDHILL MEDIAN/SA - JANUARY 0.00 1,134.00

01.42.61150 OUTSIDE SERVICES-OTHER 01.01.2022 - REDHILL MEDIAN/SA … 1,134.00 106997 Invoice 01/05/2022 01.01.2022 - IMAGINATION PARK/TH/MAG… 0.00 1,877.00

01.81.61104 OUTSIDE SERVICES-GROU… 01.01.2022 - IMAGINATION PARK… 938.50

14.81.61150 OUTSIDE SERVICES-OTHER 01.01.2022 - IMAGINATION PARK… 938.50 01787 Geomorph Design 01/06/2022 Regular 0.00 2,410.00 93456 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount OC-23 Invoice 01/05/2022 10.05.2021 - ON-CALL ENGINEERING SRVCS 0.00 1,540.00

01.41.61154 OUTSIDE SERVICES - FLOOD… 10.05.2021 - ON-CALL ENGINEERI… 1,540.00 OC-24 Invoice 01/05/2022 01.03.2022 - ON-CALL ENGINEERING SRVCS 0.00 870.00

01.41.61154 OUTSIDE SERVICES - FLOOD… 01.03.2022 - ON-CALL ENGINEERI… 870.00 00021 Good & Clean Company Inc 01/06/2022 Regular 0.00 4,560.00 93457 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 61644 Invoice 01/05/2022 01.03.2022 - JANATORIAL SERVICES - COVID-… 0.00 4,085.00

45.21.61100 OUTSIDE SERVICES 01.03.2022 - JANATORIAL SERVIC… 4,085.00 61645 Invoice 01/05/2022 01.03.2022 - ROBSON HOUSE CARPET CLEAN… 0.00 475.00

34.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - ROBSON HOUSE CAR… 475.00 Item 2.4 - Attachment I
Item 2.4 - Attachment I
52 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM Page 3 of 26
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 00021 Good & Clean Company Inc 01/06/2022 Regular 0.00 7,675.00 93458 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 61646 Invoice 01/05/2022 01.03.2022 - JANITORIAL SERVICE - RH/MP/… 0.00 7,675.00

01.12.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 358.39

01.12.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 725.00

01.18.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 143.36

01.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 523.25

01.71.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 1,075.00

01.71.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 300.00

01.81.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 240.00

01.81.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 600.00

31.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 1,125.00

31.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 1,275.00

34.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 950.00

34.41.61501 BLDG. MAINT-JANITORIAL 01.03.2022 - JANITORIAL SERVICE -… 360.00 03155 Grant Smith 01/06/2022 Regular 0.00 830.00 93459
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount R13191 Invoice 01/06/2022 12.13.2021 - 40 JORDAN AVE - ROAD BOND … 0.00 830.00

01.00.20314 ROAD BOND 12.13.2021 - 40 JORDAN AVE - RO… 830.00 00104 Grier Argall Plumbing Inc 01/06/2022 Regular 0.00 341.97 93460 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14470 Invoice 01/05/2022 12.21.2021 - ROBSON HOUSE - FURNANCE R… 0.00 341.97

34.41.61150 OUTSIDE SERVICES-OTHER 12.21.2021 - ROBSON HOUSE - FU… 341.97 00020 Hannibal's Inc Electrical Construction 01/06/2022 Regular 0.00 3,372.20 93461 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 24660 Invoice 01/05/2022 12.22.2021 - 90 ALDER/ICC - ELECTRICIAN L… 0.00 3,014.20

31.41.61506 BLDG. MAINT-OTHER 12.22.2021 - 90 ALDER/ICC - ELEC… 3,014.20 24671 Invoice 01/05/2022 12.29.2021 - 629 SAN ANSELMO - ELECTRICI… 0.00 358.00

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.29.2021 - 629 SAN ANSELMO - … 358.00 00029 Marin IT 01/06/2022 Regular 0.00 6,006.25 93462
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2021-117152 Invoice 01/06/2022 12.27.2021 - TOWN HALL NETWORK MAINT… 0.00 900.00

01.12.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 180.00

01.18.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 72.00

01.41.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 252.00

01.42.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 81.00

01.71.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 117.00

21.65.61106 OUTSIDE SVCS-MGT INFO S… 12.27.2021 - TOWN HALL NETWO… 198.00 2021-117177 Invoice 01/06/2022 12.30.2021 - MICROSOFT WINDOWS SERVER… 0.00 1,056.39

42.21.63003 COMPUTER HARDWARE/S… 12.30.2021 - MICROSOFT WIND… 1,056.39 2021-117179 Invoice 01/06/2022 01.03.2022 - LENOVO DOCKING STATION - C… 0.00 324.68

45.21.61100 OUTSIDE SERVICES 01.03.2022 - LENOVO DOCKING S… 324.68 2021-23545 Invoice 01/06/2022 12.17.2021 - SAMSUND HARD DRIVE INSTAL… 0.00 70.58

42.21.63003 COMPUTER HARDWARE/S… 12.17.2021 - SAMSUND HARD DRI… 70.58 2021-23557 Invoice 01/06/2022 12.23.2021 - WIRING FOR HYBRID ZOOM - C… 0.00 3,654.60

45.21.61100 OUTSIDE SERVICES 12.23.2021 - WIRING FOR HYBRID… 3,654.60 01894 Marin Recycling HHWF 01/06/2022 Regular 0.00 499.00 93463 Item 2.4 - Attachment I
Item 2.4 - Attachment I
53 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9649 Invoice 01/05/2022 12.16.2021 - ADMIN FEE/ E-WASTE 0.00 499.00

01.42.61150 OUTSIDE SERVICES-OTHER 12.16.2021 - ADMIN FEE/ E-WASTE 499.00 02754 MAYACAMAS MOUNTAIN SPRING WATER 01/06/2022 Regular 0.00 132.00 93464 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 61219 Invoice 01/06/2022 12.21.2021 - REC DEPT BOTTLED WATER SE… 0.00 50.25

21.65.62200 DEPARTMENTAL SUPPLIES 12.21.2021 - REC DEPT BOTTLED … 50.25 61364 Invoice 01/05/2022 12.29.2021 - TOWN HALL BOTTLED WATER S… 0.00 81.75

01.12.62200 DEPARTMENTAL SUPPLIES 12.29.2021 - TOWN HALL BOTTLE… 27.25

01.18.62200 DEPARTMENTAL SUPPLIES 12.29.2021 - TOWN HALL BOTTLE… 27.25

01.41.62200 DEPARTMENTAL SUPPLIES 12.29.2021 - TOWN HALL BOTTLE… 27.25 00515 Mill Valley Refuse Service Inc 01/06/2022 Regular 0.00 1,713.78 93465 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0003369767 Invoice 01/05/2022 01.01.2022 - SFD AT BANK - PORTA POTTY/S… 0.00 1,713.78

45.21.61100 OUTSIDE SERVICES 01.01.2022 - SFD AT BANK - PORT… 1,713.78 00161 Office Depot Business Services 01/06/2022 Regular 0.00 81.56 93466 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 214749843001 Invoice 01/05/2022 12.29.2021 - ADMIN OFFICE SUPPLIES 0.00 81.56

01.12.62000 OFFICE SUPPLIES 12.29.2021 - ADMIN OFFICE SUPPL… 81.56 00166 Parisi Transportation Consulting 01/06/2022 Regular 0.00 20,235.32 93467 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 18689 Invoice 01/05/2022 12.30.2021 - SAUNDERS PHB/SIERRA BROA… 0.00 3,218.75

14.41.63123 CAPITAL OUTLAY - SIGNALS 12.30.2021 - SAUNDERS PHB/SIER… 3,218.75 18690 Invoice 01/05/2022 12.30.2021 - SIERRA/BROADMORE SIGNAL R… 0.00 1,157.50

01.42.61130 OUTSIDE SVCS-SIGNALS 12.30.2021 - SIERRA/BROADMORE… 1,157.50 18706 Invoice 01/06/2022 12.30.2021 - TRANSPORTATION ASS - SAN A… 0.00 15,859.07

14.41.63101 CAPITAL OUTLAY - PAVING… 12.30.2021 - TRANSPORTATION A… 15,859.07 02956 PUBLIC RISK, INNOVATION, SOLUTIONS AND MANAGEMENT 01/06/2022 Regular 0.00 236.76 93468 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 22401033 Invoice 01/05/2022 01.04.2022 - EMPLOYEE ASSISTANCE PRGM -… 0.00 236.76

40.21.60202 EMPLOYEE ASST PRG PREM… 01.04.2022 - EMPLOYEE ASSISTA… 236.76 01497 Quadient, Inc. 01/06/2022 Regular 0.00 174.19 93469 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 58937781 Invoice 01/05/2022 12.16.2021 - POSTAGE METER - TOWN HALL 0.00 174.19

01.12.62003 POSTAGE 12.16.2021 - POSTAGE METER - T… 34.84

01.18.62003 POSTAGE 12.16.2021 - POSTAGE METER - T… 34.84

01.41.62003 POSTAGE 12.16.2021 - POSTAGE METER - T… 34.84

01.71.62003 POSTAGE 12.16.2021 - POSTAGE METER - T… 34.83

01.82.62003 POSTAGE 12.16.2021 - POSTAGE METER - T… 34.84 00339 Redwood Security Systems 01/06/2022 Regular 0.00 825.00 93470

Page 4 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
54 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM Page 5 of 26
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 4095525 Invoice 01/05/2022 01.01.2022 - FIRE MONITORING MANTENAN… 0.00 825.00

01.12.61506 BLDG. MAINT-OTHER 01.01.2022 - FIRE MONITORING … 70.00

01.18.61506 BLDG. MAINT-OTHER 01.01.2022 - FIRE MONITORING … 70.00

01.41.61506 BLDG. MAINT-OTHER 01.01.2022 - FIRE MONITORING … 70.00

01.71.61506 BLDG. MAINT-OTHER 01.01.2022 - FIRE MONITORING … 405.00

34.41.61506 BLDG. MAINT-OTHER 01.01.2022 - FIRE MONITORING … 210.00 00182 Roto-Rooter Plumbers 01/06/2022 Regular 0.00 2,650.00 93471 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 43680942 Invoice 01/05/2022 12.13.2021 - 447 LAUREL AVE - PORTAL TO … 0.00 2,650.00

12.41.63103 CAPITAL OUTLAY - DRAINA… 12.13.2021 - 447 LAUREL AVE - P… 2,650.00 02936 SMITH'S PEST MANAGEMENT 01/06/2022 Regular 0.00 465.00 93472 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 123246 Invoice 01/05/2022 01.04.2022 - SFD - PEST TRAPPING 0.00 82.50

01.81.61104 OUTSIDE SERVICES-GROU… 01.04.2022 - SFD - PEST TRAPPING 82.50 124755 Invoice 01/05/2022 01.04.2022 - SFD - PEST TRAPPING 0.00 82.50

01.81.61104 OUTSIDE SERVICES-GROU… 01.04.2022 - SFD - PEST TRAPPING 82.50 42292B Invoice 01/05/2022 01.04.2022 - TOWN HALL - PEST TRAPPING 0.00 300.00

01.81.61104 OUTSIDE SERVICES-GROU… 01.04.2022 - TOWN HALL - PEST T… 300.00 00024 T & B Sports Inc 01/06/2022 Regular 0.00 5,554.08 93473 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0000110329 Invoice 01/06/2022 12.16.2021 - ROOKIE BASKETBALL UNIFORMS 0.00 5,554.08

21.61.62961 BASKETBALL SUPPLIES 12.16.2021 - ROOKIE BASKETBALL… 5,554.08 02474 T2 SYSTEMS CANADA INC. 01/06/2022 Regular 0.00 761.00 93474 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INVSTD00000601… Invoice 01/06/2022 12.23.2021 - MODEM KIT - MODEM PROGR… 0.00 761.00

01.21.61114 OUTSIDE SRV: PARKING M… 12.23.2021 - MODEM KIT - MOD… 761.00 03153 Tamalpias Environmental Consultants 01/06/2022 Regular 0.00 3,280.00 93475 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 861 Invoice 01/05/2022 12.17.2021 - GROUNDWATER REVIEW - ME… 0.00 3,280.00

45.41.61145 OES DROUGHT EXP 12.17.2021 - GROUNDWATER REV… 3,280.00 00205 Team Ghilotti 01/06/2022 Regular 0.00 77,276.47 93476 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 829901 Invoice 01/06/2022 12.31.2021 - PAVEMENT REHABILITATION - … 0.00 77,276.47

12.41.63107 CAPITAL OUTLAY - PAVING… 12.31.2021 - PAVEMENT REHABILI… 77,276.47 00215 Transbay Security Service Inc 01/06/2022 Regular 0.00 9.83 93477 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 82170 Invoice 01/05/2022 12.30.2021 - 3 KEYS - TOWN HALL 0.00 9.83

01.81.62200 DEPARTMENTAL SUPPLIES 12.30.2021 - 3 KEYS - TOWN HALL 9.83 00384 Van Midde & Son Concrete 01/06/2022 Regular 0.00 51,500.00 93478 Item 2.4 - Attachment I
Item 2.4 - Attachment I
55 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 13637 Invoice 01/05/2022 12.17.2021 - CREEK PARK - REPLACE HANDI … 0.00 51,500.00

13.42.61114 OUTSIDE SRV: PARKING M… 12.17.2021 - CREEK PARK - REPLA… 51,500.00 00226 Wedge Roofing Inc 01/06/2022 Regular 0.00 1,100.00 93479 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 17297 Invoice 01/05/2022 01.03.2022 - MULTIPLE FLASHING REPAIR 0.00 1,100.00

41.41.61506 PUBLIC WORKS CAPITAL O… 01.03.2022 - MULITIPLE FLASHING… 1,100.00 03052 ZUMAR 01/06/2022 Regular 0.00 1,147.23 93480
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 95353 Invoice 01/05/2022 12.29.2021 - IMPACT HARDWARE 0.00 1,147.23

01.81.61501 BLDG. MAINT-JANITORIAL 12.29.2021 - IMPACT HARDWARE 1,147.23 00402 US Bank 01/12/2022 Regular 0.00 9,709.12 93481
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006813 Invoice 12/22/2021 11.23.2021 - STEVENSON - ACE HARDWARE -… 0.00 15.27

01.81.62200 DEPARTMENTAL SUPPLIES 11.23.2021 - STEVENSON - ACE H… 15.27 INV0006814 Invoice 12/22/2021 11.23.2021 - STEVENSON - THE HOME DEPO… 0.00 60.07

01.81.62200 DEPARTMENTAL SUPPLIES 11.23.2021 - THE HOME DEPOT - … 60.07 INV0006815 Invoice 12/22/2021 11.22.2021 - DONERY - CUSTOM INK LLC - E… 0.00 1,697.59

01.21.62202 EMPLOYEE RECOG SUPPLIES 11.22.2021 - DONERY - CUSTOM I… 1,697.59 INV0006816 Invoice 12/22/2021 11.30.2021 - DONERY - ANDRONICO'S - STO… 0.00 22.59

01.21.62202 EMPLOYEE RECOG SUPPLIES 11.30.2021 - DONERY - ANDRONI… 22.59 INV0006817 Invoice 12/22/2021 12.09.2021 - DONERY - IOTUM.COM - CONF… 0.00 9.99

01.11.61150 OUTSIDE SERVICES-OTHER 12.09.2021 - DONERY - IOTUM.C… 9.99 INV0006818 Invoice 12/22/2021 12.14.2021 - DONERY - ANDRONICO'S - HOL… 0.00 14.56

01.21.62202 EMPLOYEE RECOG SUPPLIES 12.14.2021 - DONERY - ANDRONI… 14.56 INV0006819 Invoice 12/22/2021 12.15.2021 - DONERY - YIFTEE EGIFT - MAYO… 0.00 106.00

01.21.62202 EMPLOYEE RECOG SUPPLIES 12.15.2021 - DONERY - YIFTEE EGI… 106.00 INV0006820 Invoice 12/22/2021 12.18.2021 - DONERY - COMFORTS - COUNCI… 0.00 48.39

01.11.61000 TRAINING 12.18.2021 - DONERY - COMFORT… 48.39 INV0006821 Invoice 12/22/2021 11.26.2021 - SEMONIAN - ZOOM.COM - WEB… 0.00 40.00

45.21.62200 DEPARTMENTAL SUPPLIES 11.26.2021 - SEMONIAN - ZOOM.… 40.00 INV0006822 Invoice 12/22/2021 11.24.2021 - SEMONIAN - DOWNTOWN DEV… 0.00 48.45

01.18.61300 PUBLICATIONS 11.24.2021 - SEMONIAN - DOWN… 48.45 INV0006823 Invoice 12/22/2021 12.01.2021 - SEMONIAN - APA CALIFORNIA -… 0.00 15.00

01.18.61000 TRAINING 12.01.2021 - SEMONIAN - APA CAL… 15.00 INV0006824 Invoice 12/22/2021 12.09.2021 - LAPTEV - ZOOM.COM - DL SUB 0.00 14.99

01.41.62200 DEPARTMENTAL SUPPLIES 12.09.2021 - LAPTEV - ZOOM.COM… 14.99 INV0006825 Invoice 12/22/2021 12.10.2021 - LAPTEV - DRI UPPRINTING - M… 0.00 152.15

01.41.62200 DEPARTMENTAL SUPPLIES 12.10.2021 - LAPTEV - DRI UPPRIN… 152.15 INV0006826 Invoice 12/22/2021 12.11.2021 - LAPTEV - AMAZON - OFFICE SU… 0.00 21.49

01.41.62200 DEPARTMENTAL SUPPLIES 12.11.2021 - LAPTEV - AMAZON - … 21.49 INV0006827 Invoice 12/22/2021 12.12.2021 - LAPTEV - AMAZON - OFFICE SU… 0.00 10.32

01.41.62200 DEPARTMENTAL SUPPLIES 12.12.2021 - LAPTEV - AMAZON - … 10.32 INV0006828 Invoice 12/22/2021 12.12.2021 - LAPTEV - AMAZON - OFFICE SU… 0.00 33.65

01.41.62200 DEPARTMENTAL SUPPLIES 12.12.2021 - LAPTEV - AMAZON - … 33.65 INV0006829 Invoice 12/22/2021 12.15.2021 - LAPTEV - AMAZON - OFFICE SU… 0.00 39.01

01.41.62200 DEPARTMENTAL SUPPLIES 12.15.2021 - LAPTEV - AMAZON - … 39.01 INV0006830 Invoice 12/22/2021 12.15.2021 - LAPTEV - AMAZON - SUPPLIES -… 0.00 17.39

Page 6 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
56 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number

01.41.62200 DEPARTMENTAL SUPPLIES 12.15.2021 - LAPTEV - AMAZON - … 28.25

01.41.62200 DEPARTMENTAL SUPPLIES 12.15.2021 - LAPTEV - AMAZON - … -10.86 INV0006831 Invoice 12/22/2021 12.18.2021 - LAPTEV - UPCODES - EF/AC SUB… 0.00 51.70

01.41.62200 DEPARTMENTAL SUPPLIES 12.18.2021 - LAPTEV - UPCODES - … 78.00

01.41.62200 DEPARTMENTAL SUPPLIES 12.18.2021 - LAPTEV - UPCODES - … -26.30 INV0006833 Invoice 12/22/2021 11.22.2021 - KACMAR - LGC - YOSEMITE CO… 0.00 500.00

01.11.61000 TRAINING 11.22.2021 - KACMAR - LGC - YOS… 500.00 INV0006834 Invoice 12/22/2021 11.22.2021 - KACMAR - YNP LODGE - YOSEM… 0.00 315.82

01.11.61000 TRAINING 11.22.2021 - KACMAR - YNP LODG… 315.82 INV0006835 Invoice 12/22/2021 11.25.2021 - KACMAR - ZOOM.COM - COVID… 0.00 40.00

45.21.62200 DEPARTMENTAL SUPPLIES 11.25.2021 - KACMAR - ZOOM.C… 40.00 INV0006836 Invoice 12/22/2021 11.24.2021 - KACMAR - MARIN IJ - SUBSCRIP… 0.00 13.95

01.12.62000 OFFICE SUPPLIES 11.24.2021 - KACMAR - MARIN IJ -… 13.95 INV0006837 Invoice 12/22/2021 12.07.2021 - KACMAR - ADOBE - CREDIT 0.00 76.04

42.21.63003 COMPUTER HARDWARE/S… 12.07.2021 - KACMAR - ADOBE - … 351.85

42.21.63003 COMPUTER HARDWARE/S… 12.07.2021 - KACMAR - ADOBE - … -275.81 INV0006838 Invoice 12/22/2021 12.13.2021 - KACMAR - ZOOM - COVID PLAT… 0.00 516.73

45.21.62200 DEPARTMENTAL SUPPLIES 12.13.2021 - KACMAR - ZOOM - C… 516.73 INV0006839 Invoice 12/22/2021 12.13.2021 - KACMAR - ZOOM - COVID PLAT… 0.00 964.11

45.21.62200 DEPARTMENTAL SUPPLIES 12.13.2021 - KACMAR - ZOOM - C… 964.11 INV0006840 Invoice 12/22/2021 12.13.2021 - KACMAR - AMAZON - SUPPLIES 0.00 13.57

01.12.62000 OFFICE SUPPLIES 12.13.2021 - KACMAR - AMAZON -… 13.57 INV0006841 Invoice 12/22/2021 12.17.2021 - KACMAR - OTTER AI - CREDIT 0.00 466.43

01.12.62000 OFFICE SUPPLIES 12.17.2021 - KACMAR - OTTER AI -… -13.57

45.21.62200 DEPARTMENTAL SUPPLIES 12.17.2021 - KACMAR - OTTER AI -… 480.00 INV0006842 Invoice 12/22/2021 12.20.2021 - KACMAR - CALCITIES - NEW MA… 0.00 250.00

01.11.61000 TRAINING 12.20.2021 - KACMAR - CALCITIES … 250.00 INV0006843 Invoice 12/22/2021 11.30.2021 - MAUK - ADOBE - MEMBERSHIP 0.00 9.99

21.65.61302 DUES 11.30.2021 - MAUK - ADOBE - M… 9.99
INV0006844 Invoice 12/22/2021 12.01.2021 - MAUK - BRUNO'S DELI - TRAINI… 0.00 53.80

21.65.61000 TRAINING 12.01.2021 - MAUK - BRUNO'S DE… 53.80 INV0006845 Invoice 12/22/2021 12.06.2021 - MAUK - ZOOM - MEMBERSHIP 0.00 14.99

21.65.61302 DUES 12.06.2021 - MAUK - ZOOM - ME… 14.99
INV0006846 Invoice 12/22/2021 11.23.2021 - JONES - AMAZON - SANTA BELT 0.00 13.84

21.63.62979 PARKSIDE SUPPLIES 11.23.2021 - JONES - AMAZON - S… 13.84 INV0006847 Invoice 12/22/2021 12.03.2021 - JONES - AMAZON - WASHER FL… 0.00 39.12

21.63.62979 PARKSIDE SUPPLIES 12.03.2021 - JONES - AMAZON - … 39.12 INV0006848 Invoice 12/22/2021 12.05.2021 - JONES - AMAZON - IRON PARKS… 0.00 21.72

21.63.62979 PARKSIDE SUPPLIES 12.05.2021 - JONES - AMAZON - I… 21.72 INV0006849 Invoice 12/22/2021 12.15.2021 - JONES - WALGREENS - WRAPPI… 0.00 64.09

21.63.62979 PARKSIDE SUPPLIES 12.15.2021 - JONES - WALGREENS … 64.09 INV0006850 Invoice 12/22/2021 12.15.2021 - JONES - COMMUNITY CARE L - L… 0.00 1,210.00

21.63.61179 PARKSIDE SERVICES 12.15.2021 - JONES - COMMUNITY… 1,210.00 INV0006851 Invoice 12/22/2021 12.16.2021 - JONES - MOUNTAIN MIKES - H… 0.00 131.57

21.63.62979 PARKSIDE SUPPLIES 12.16.2021 - JONES - MOUNTAIN… 131.57 INV0006852 Invoice 12/22/2021 11.23.2021 - O'GRADY - AMAZON - GAMES/… 0.00 10.92

21.63.62987 ROBSON AFTER SCHOOL S… 11.23.2021 - O'GRADY - AMAZON -… 10.92 INV0006853 Invoice 12/22/2021 11.23.2021 - O'GRADY - AMAZON - SUPPLIES… 0.00 25.00

60.14.62926 BREAKFAST WITH SANTA E… 11.23.2021 - O'GRADY - AMAZON -… 25.00 INV0006854 Invoice 12/22/2021 11.23.2021 - O'GRADY - AMAZON - SUPPLIES… 0.00 27.17

60.14.62926 BREAKFAST WITH SANTA E… 11.23.2021 - O'GRADY - AMAZON -… 27.17 INV0006855 Invoice 12/22/2021 11.29.2021 - O'GRADY - AMAZON - GAMES/… 0.00 293.41

Page 7 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
57 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number

21.63.62987 ROBSON AFTER SCHOOL S… 11.29.2021 - O'GRADY - AMAZON -… 293.41 INV0006856 Invoice 12/22/2021 11.30.2021 - O'GRADY - INDEED - JOB OUTR… 0.00 100.00

21.65.61905 PROMOTION/MARKETING 11.30.2021 - O'GRADY - INDEED - … 100.00 INV0006857 Invoice 12/22/2021 11.30.2021 - O'GRADY - COMCAST - WIFI - R… 0.00 90.01

21.63.61187 ROBSON AFTER SCHOOL S… 11.30.2021 - O'GRADY - COMCAST… 90.01 INV0006858 Invoice 12/22/2021 12.01.2021 - O'GRADY - CRAIGSLIST - JOB LIS… 0.00 75.00

21.65.61905 PROMOTION/MARKETING 12.01.2021 - O'GRADY - CRAIGSLI… 75.00 INV0006859 Invoice 12/22/2021 12.03.2021 - O'GRADY - PARTY CITY - SANTA… 0.00 24.09

60.14.62926 BREAKFAST WITH SANTA E… 12.03.2021 - O'GRADY - PARTY CI… 24.09 INV0006860 Invoice 12/22/2021 12.14.2021 - O'GRADY - RED BOY PIZZA - RO… 0.00 195.56

21.63.62987 ROBSON AFTER SCHOOL S… 12.14.2021 - O'GRADY - RED BOY P… 195.56 INV0006861 Invoice 12/22/2021 12.14.2021 - O'GRADY - SAFEWAY - CARDS - … 0.00 49.96

21.63.62987 ROBSON AFTER SCHOOL S… 12.14.2021 - O'GRADY - SAFEWAY … 49.96 INV0006862 Invoice 12/22/2021 11.23.2021 - MIHAN - REDHILL CLEANERS - J… 0.00 82.40

21.61.62961 BASKETBALL SUPPLIES 11.23.2021 - MIHAN - REDHILL CL… 82.40 INV0006863 Invoice 12/22/2021 12.01.2021 - MIHAN - TREK BICYCLE - GOAL … 0.00 32.76

21.61.62964 SOCCER SUPPLIES 12.01.2021 - MIHAN - TREK BICYC… 32.76 INV0006864 Invoice 12/22/2021 12.09.2021 - MIHAN - SAFEWAY - BAGS 0.00 6.00

21.61.62961 BASKETBALL SUPPLIES 12.09.2021 - MIHAN - SAFEWAY -… 6.00 INV0006865 Invoice 12/22/2021 11.23.2021 - LEYLAND - USPS - RETURNS 0.00 3.19

01.71.61150 OUTSIDE SERVICES-OTHER 11.23.2021 - LEYLAND - USPS - RE… 3.19 INV0006866 Invoice 12/22/2021 11.25.2021 - LEYLAND - USPS - RETURNS 0.00 18.59

01.71.61150 OUTSIDE SERVICES-OTHER 11.25.2021 - LEYLAND - USPS - RE… 18.59 INV0006867 Invoice 12/22/2021 12.15.2021 - WASKEY - BIG JOE - BEAN BAG 0.00 119.30

01.71.61132 OUTSIDE SVCS-PROGRAM… 12.15.2021 - WASKEY - BIG JOE - … 119.30 INV0006868 Invoice 12/22/2021 12.11.2021 - WASKEY - COMFORTS - TEEN C… 0.00 28.75

01.71.61132 OUTSIDE SVCS-PROGRAM… 12.11.2021 - WASKEY - COMFORTS… 28.75 INV0006869 Invoice 12/22/2021 11.29.2021 - KENTON - AMAZON - REQUEST … 0.00 45.68

27.71.62301 ADULT BOOKS 11.29.2021 - KENTON - AMAZON -… 45.68 INV0006870 Invoice 12/22/2021 11.29.2021 - KENTON - AMAZON - HOLIDAY … 0.00 263.40

01.21.62202 EMPLOYEE RECOG SUPPLIES 11.29.2021 - KENTON - AMAZON -… 263.40 INV0006871 Invoice 12/22/2021 12.01.2021 - CLIFFORD - AMAZON - PLANNER 0.00 20.61

01.12.62000 OFFICE SUPPLIES 12.01.2021 - CLIFFORD - AMAZON … 20.61 INV0006872 Invoice 12/22/2021 12.08.2021 - CLIFFORD - CRAIGSLIST - JOB LI… 0.00 75.00

21.65.61806 MISC HIRING EXPENSES 12.08.2021 - CLIFFORD - CRAIGSLI… 75.00 INV0006873 Invoice 12/22/2021 12.14.2021 - CLIFFORD - POSTAL SERVICE PL… 0.00 1.99

01.12.62000 OFFICE SUPPLIES 12.14.2021 - CLIFFORD - POSTAL S… 1.99 INV0006874 Invoice 12/22/2021 11.24.2021 - CONDRY - ANSWER MTI - ANS… 0.00 158.23

01.41.62200 DEPARTMENTAL SUPPLIES 11.24.2021 - CONDRY - ANSWER … 158.23 INV0006875 Invoice 12/22/2021 12.01.2021 - CONDRY - MICROSOFT STORE - … 0.00 0.99

01.41.61000 TRAINING 12.01.2021 - CONDRY - MICROSO… 0.99 INV0006876 Invoice 12/22/2021 12.01.2021 - CONDRY - AMERCIAN SANITAT… 0.00 313.88

01.81.61104 OUTSIDE SERVICES-GROU… 12.01.2021 - CONDRY - AMERCIAN… 313.88 INV0006877 Invoice 12/22/2021 12.02.2021 - CONDRY - CREEKSIDE PIZZA - T… 0.00 285.25

01.81.61104 OUTSIDE SERVICES-GROU… 12.02.2021 - CONDRY - CREEKSIDE… 285.25 INV0006878 Invoice 12/22/2021 12.02.2021 - CONDRY - ANDRONICO'S - TRA… 0.00 30.19

01.41.61000 TRAINING 12.02.2021 - CONDRY - ANDRONI… 30.19 INV0006879 Invoice 12/22/2021 12.02.2021 - CONDRY - ANDRONICO'S - TRA… 0.00 24.56

01.41.61000 TRAINING 12.02.2021 - CONDRY - ANDRONI… 24.56 INV0006880 Invoice 12/22/2021 12.21.2021 - CONDRY - ANSWER MTI - ANS… 0.00 172.85

01.41.62200 DEPARTMENTAL SUPPLIES 12.21.2021 - CONDRY - ANSWER … 172.85

Page 8 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
58 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number **Void** 01/12/2022 Regular 0.00 0.00 93482
**Void** 01/12/2022 Regular 0.00 0.00 93483
**Void** 01/12/2022 Regular 0.00 0.00 93484
**Void** 01/12/2022 Regular 0.00 0.00 93485
02922 ALPHA TRENCHLESS 01/13/2022 Regular 0.00 2,205.00 93486 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount R13198 Invoice 01/12/2022 01.05.2022 - 17 ECHO COURT - ROAD BOND … 0.00 2,205.00

01.00.20314 ROAD BOND 01.05.2022 - 17 ECHO COURT - R… 1,500.00

01.00.20372 ST CUT INSPECTN COST 01.05.2022 - 17 ECHO COURT - R… 420.00

01.00.42201 CONSTR: PLAN CHECK 01.05.2022 - 17 ECHO COURT - R… 45.00

01.00.42206 CONSTR: ENCROACHMENT… 01.05.2022 - 17 ECHO COURT - R… 240.00 00004 Alpine Awards Inc. 01/13/2022 Regular 0.00 1,703.19 93487 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 5549058 Invoice 01/12/2022 01.06.2022 - BASKETBALL TROPHIES - 2021-… 0.00 1,703.19

21.61.62961 BASKETBALL SUPPLIES 01.06.2022 - BASKETBALL TROPHI… 1,703.19 00196 Altec Systems, Inc 01/13/2022 Regular 0.00 49.00 93488 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 60022 Invoice 01/12/2022 01.10.2022 - FICHE PROCESSING - STORAGE 0.00 49.00

01.00.20313 PLAN STORAGE FEE 01.10.2022 - FICHE PROCESSING - … 49.00 02806 AQUASCAPE POOL SERVICE 01/13/2022 Regular 0.00 200.00 93489 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14939 Invoice 01/13/2022 12.31.2021 - IMAGINATION PARK - FOUNTA… 0.00 200.00

14.81.61150 OUTSIDE SERVICES-OTHER 12.31.2021 - IMAGINATION PARK -… 200.00 064 California Building Standards Commission 01/13/2022 Regular 0.00 284.76 93490 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006883 Invoice 01/12/2022 01.11.2022 - 4TH QTR BSASRF 0.00 284.76

01.00.20310 BUILDING: STATE GREEN B… 01.11.2022 - 4TH QTR BSASRF 284.76 00429 California Infrastructure Consultancy, Inc. 01/13/2022 Regular 0.00 900.00 93491 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 20016.102 Invoice 01/13/2022 12.22.2021 - BRIGE PROJECT - MADRONE & … 0.00 900.00

01.41.61154 OUTSIDE SERVICES - FLOOD… 12.22.2021 - BRIGE PROJECT - MA… 450.00

14.41.63119 CAPTIAL OUTLAY - BRIDGE … 12.22.2021 - BRIGE PROJECT - MA… 450.00 00429 California Infrastructure Consultancy, Inc. 01/13/2022 Regular 0.00 10,266.25 93492 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 20027.95 Invoice 01/12/2022 12.22.2021 - DEVELOPED PLANS - NEPA & C… 0.00 10,266.25

12.41.63119 CAPITAL OUTLAY - BRIDGE … 12.22.2021 - DEVELOPED PLANS -… 1,177.54

14.41.63119 CAPTIAL OUTLAY - BRIDGE … 12.22.2021 - DEVELOPED PLANS -… 9,088.71 00429 California Infrastructure Consultancy, Inc. 01/13/2022 Regular 0.00 2,662.75 93493 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 20027.96 Invoice 01/12/2022 12.22.2021 - CIC COORDINATED W/ ENVIR… 0.00 2,662.75

12.41.63119 CAPITAL OUTLAY - BRIDGE … 12.22.2021 - CIC COORDINATED … 2,662.75 02163 City of Foster City 01/13/2022 Regular 0.00 1,040.00 93494

Page 9 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
59 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14557 Invoice 01/12/2022 01.05.2021 - CALOPPS JOB POSTING 0.00 1,040.00

21.65.61806 MISC HIRING EXPENSES 01.05.2021 - CALOPPS JOB POSTI… 1,040.00 00410 COFAM 01/13/2022 Regular 0.00 150.00 93495
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006887 Invoice 01/12/2022 01.04.2021 - ART TALK TUESDAY - COLOR IN… 0.00 150.00

01.71.61132 OUTSIDE SVCS-PROGRAM… 01.04.2021 - ART TALK TUESDAY -… 150.00 02051 COUNTY OF MARIN 01/13/2022 Regular 0.00 55,299.29 93496 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006881 Invoice 01/13/2022 10.05.2021 - CONTRIBUTION MARIN CITIES -… 0.00 55,299.29

45.41.61150 OUTSIDE SERVICES-OTHER 10.05.2021 - CONTRIBUTION MAR… 55,299.29 01689 Department of Conservation 01/13/2022 Regular 0.00 269.28 93497 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006882 Invoice 01/12/2022 01.11.2022 - 3RD QTR STRONG MOTION INS… 0.00 269.28

01.00.20302 BUILDING: STATE SEISMIC … 01.11.2022 - 3RD QTR STRONG M… 269.28 01119 Division of the State Architect 01/13/2022 Regular 0.00 36.00 93498 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006884 Invoice 01/12/2022 01.11.2022 - 4TH QTR SB1186 FEES 0.00 36.00

01.00.20348 SB1186 fees 30% payable t… 01.11.2022 - 4TH QTR SB1186 FEES 36.00 02622 Epstein Holtzapple Christo LLP 01/13/2022 Regular 0.00 9,848.00 93499 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 5734 Invoice 01/13/2022 01.10.2022 - LEGAL COUNCIL - DECEMBER 2… 0.00 9,723.00

01.16.61138 GENERAL COUNSEL LEGAL … 01.10.2022 - LEGAL COUNCIL - DE… 9,723.00 5735 Invoice 01/13/2022 01.10.2022 - LEGAL COUNCIL - BENSON VS T… 0.00 125.00

01.16.61138 GENERAL COUNSEL LEGAL … 01.10.2022 - LEGAL COUNCIL - BE… 125.00 00017 Fairfax Building Supply Co. Inc. 01/13/2022 Regular 0.00 14.89 93500 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 239938 Invoice 01/13/2022 01.04.2022 - DRILL BITS 0.00 14.89

01.81.62200 DEPARTMENTAL SUPPLIES 01.04.2022 - DRILL BITS 14.89 02069 FAST SIGNS 01/13/2022 Regular 0.00 267.42 93501
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 105-102492 Invoice 01/12/2022 01.07.2022 - SOCCER SIGNS - 2022 0.00 267.42

21.61.61169 YOUTH SOCCER SERVICES 01.07.2022 - SOCCER SIGNS - 2022 267.42 02906 GEICYLER HENRIQUE DA SILVA 01/13/2022 Regular 0.00 32,000.00 93502 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 4613 Invoice 01/12/2022 01.12.2022 - GRANITE WORK - FOUNTAIN I… 0.00 32,000.00

19.41.63109 UNPROGRAMMED RESURF… 01.12.2022 - GRANITE WORK - FO… 32,000.00 03128 Goldfarb Lipman Attorneys 01/13/2022 Regular 0.00 6,319.37 93503

Page 10 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
60 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 143208 Invoice 01/12/2022 12.23.2021 - LEGAL SERVICES - HOUSING ASS… 0.00 6,319.37

01.18.61150 OUTSIDE SERVICES-OTHER 12.23.2021 - LEGAL SERVICES - H… 6,319.37 00104 Grier Argall Plumbing Inc 01/13/2022 Regular 0.00 273.71 93504 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14538 Invoice 01/12/2022 12.23.2021 - 90 ALDER AVENUE PROJECT 0.00 273.71

41.41.61506 PUBLIC WORKS CAPITAL O… 12.23.2021 - 90 ALDER AVENUE P… 273.71 00113 Juan Olsen Sanchez 01/13/2022 Regular 0.00 2,500.00 93505 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006889 Invoice 01/12/2022 01.11.2022 - WINTER GYMNASTICS - PAYME… 0.00 2,500.00

21.61.61167 TUMBLING SERVICES 01.11.2022 - WINTER GYMNASTIC… 2,500.00 00691 League of California Cities 01/13/2022 Regular 0.00 350.00 93506 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9738 Invoice 01/12/2022 01.05.2022 - MEMBERSHIP FEE FOR NORTH … 0.00 350.00

01.12.61302 DUES 01.05.2022 - MEMBERSHIP FEE F… 350.00
03059 LISA SARTO 01/13/2022 Regular 0.00 419.49 93507
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 112-7260478-501… Invoice 01/12/2022 12.28.2021 - WORK BOOTS - LISA SARTO - P… 0.00 219.49

01.41.62200 DEPARTMENTAL SUPPLIES 12.28.2021 - WORK BOOTS - LISA … 219.49 INV0006888 Invoice 01/12/2022 01.12.2022 - CELL PHONE REIMBURSE - 08.2… 0.00 200.00

01.41.61705 UTILITIES-TELEPHONE 01.12.2022 - CELL PHONE REIMB… 200.00 03130 Lorraine Weiss 01/13/2022 Regular 0.00 4,160.00 93508 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount SA2021-3 Invoice 01/12/2022 01.03.2022 - PLANNING APPLICATIONS - 26 … 0.00 4,160.00

01.18.60010 TEMPORARY HELP 01.03.2022 - PLANNING APPLICAT… 4,160.00 00029 Marin IT 01/13/2022 Regular 0.00 400.00 93509
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2022-117222 Invoice 01/12/2022 01.06.2022 - TOWN HALL NETWORK MAINT… 0.00 400.00

01.12.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 80.00

01.18.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 32.00

01.41.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 112.00

01.42.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 36.00

01.71.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 52.00

21.65.61106 OUTSIDE SVCS-MGT INFO S… 01.06.2022 - TOWN HALL NETWO… 88.00 01036 Matrix HG Inc 01/13/2022 Regular 0.00 822.73 93510 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 155081 Invoice 01/13/2022 01.10.2022 - ARTIST STUDIOS - BOILER REPA… 0.00 822.73

31.41.61506 BLDG. MAINT-OTHER 01.10.2022 - ARTIST STUDIOS - BO… 822.73 00155 Municode 01/13/2022 Regular 0.00 900.00 93511
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 00368862 Invoice 01/13/2022 01.06.2022 - ONLINE CODE HOSTING - 01.22 … 0.00 900.00

01.21.62200 DEPARTMENTAL SUPPLIES 01.06.2022 - ONLINE CODE HOSTI… 900.00

Page 11 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
61 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 01388 NCSI 01/13/2022 Regular 0.00 55.50 93512
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 17448 Invoice 01/13/2022 01.01.2022 - BACKGROUND CHECK - RECREA… 0.00 55.50

21.65.61137 FINGERPRINTING 01.01.2022 - BACKGROUND CHECK… 55.50 00128 Pacific Gas & Electric 01/13/2022 Regular 0.00 13,886.33 93513 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 461-12222021 Invoice 01/12/2022 461 - TOWN UTILITIES - 11.05.2021 - 12.06.2… 0.00 13,886.33

01.12.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 536.01

01.12.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 43.05

01.18.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 344.38

01.18.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 27.77

01.30.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 2,596.74

01.30.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 206.92

01.41.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 344.38

01.41.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 27.77

01.42.61707 UTILITIES-SIGNALS 461 - TOWN UTILITIES - 11.05.202… 920.66

01.42.61708 UTILITIES-STREET LIGHTS 461 - TOWN UTILITIES - 11.05.202… 3,993.71

01.71.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 913.72

01.71.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 111.09

01.81.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 440.20

21.65.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 649.88

21.65.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 417.98

31.41.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 1,153.95

31.41.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 730.42

34.41.61701 UTILITIES-ELECTRICITY 461 - TOWN UTILITIES - 11.05.202… 261.06

34.41.61702 UTILITIES-GAS 461 - TOWN UTILITIES - 11.05.202… 166.64 **Void** 01/13/2022 Regular 0.00 0.00 93514
02554 Parkmobile LLC 01/13/2022 Regular 0.00 95.70 93515 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV26984 Invoice 01/13/2022 12.31.2021 - END USER FEES - DECEMBER 20… 0.00 95.70

01.12.61107 OUTSIDE SVCS-ACCOUNTI… 12.31.2021 - END USER FEES - DE… 95.70 02349 R3 Consulting Group 01/13/2022 Regular 0.00 1,232.50 93516 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 16219 Invoice 01/12/2022 01.04.2022 - CONSULTING WORK/PROFESSI… 0.00 1,232.50

01.12.61150 OUTSIDE SERVICES-OTHER 01.04.2022 - CONSULTING WORK… 1,232.50 00181 Ross Valley Fire Department 01/13/2022 Regular 0.00 378,523.67 93517 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006885 Invoice 01/12/2022 01.11.2022 - RVFD FEES COLLECTED - DECE… 0.00 1,412.09

01.00.20354 DUE TO ROSS VALLEY FIRE … 01.11.2022 - RVFD FEES COLLECT… 1,412.09 INV0006886 Invoice 01/12/2022 01.11.2022 - FIRE SERVICES CONTRIBUTION -… 0.00 377,111.58

01.32.61139 RVFS CONTRACT 01.11.2022 - FIRE SERVICES CONT… 377,111.58 00184 Safeway Inc 01/13/2022 Regular 0.00 28.94 93518
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 722099-120221-1… Invoice 01/12/2022 12.28.2021 - PARKSIDE SUPPLIES 0.00 28.94

21.63.62979 PARKSIDE SUPPLIES 12.28.2021 - PARKSIDE SUPPLIES 28.94 02087 Telecom Law Firm PC 01/13/2022 Regular 0.00 272.00 93519

Page 12 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
62 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 11642 Invoice 01/12/2022 01.03.2022 - 324 SFD - DISH - DOCUMENT R… 0.00 128.00

01.00.20371 PLANNING COSTS TO BE RE… 01.03.2022 - 324 SFD - DISH - DO… 128.00 11644 Invoice 01/12/2022 01.03.2022 - 324 SFD - TMOBILE - DOCUME… 0.00 144.00

01.00.20371 PLANNING COSTS TO BE RE… 01.03.2022 - 324 SFD - TMOBILE -… 144.00 00130 Terminix Processing Center 01/13/2022 Regular 0.00 234.00 93520 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 416002186 Invoice 01/13/2022 01.07.2022 - TOWN HALL PEST CONTROL 0.00 83.00

01.12.61506 BLDG. MAINT-OTHER 01.07.2022 - TOWN HALL PEST C… 13.28

01.18.61506 BLDG. MAINT-OTHER 01.07.2022 - TOWN HALL PEST C… 12.45

01.41.61506 BLDG. MAINT-OTHER 01.07.2022 - TOWN HALL PEST C… 21.58

01.71.61506 BLDG. MAINT-OTHER 01.07.2022 - TOWN HALL PEST C… 35.69 416136520 Invoice 01/13/2022 01.11.2022 - 100 SFD - PEST CONTROL 0.00 151.00

31.41.61150 OUTSIDE SERVICES-OTHER 01.11.2022 - 100 SFD - PEST CON… 151.00 00215 Transbay Security Service Inc 01/13/2022 Regular 0.00 564.06 93521 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 82732 Invoice 01/13/2022 01.03.2022 - KEYS - TENNIS COURTS 0.00 564.06

01.81.62200 DEPARTMENTAL SUPPLIES 01.03.2022 - KEYS/GATE SERVICE -… 564.06 00352 Tyler Technologies Inc 01/13/2022 Regular 0.00 3,000.00 93522 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 025-362489 Invoice 01/12/2022 12.29.2021 - DATA EXTRACTION 0.00 3,000.00

01.12.61150 OUTSIDE SERVICES-OTHER 12.29.2021 - DATA EXTRACTION 3,000.00 02469 ZENITH INSTANT PRINTING INC. 01/13/2022 Regular 0.00 232.39 93523 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 60716 Invoice 01/12/2022 08.27.2021 - STOP WORK SIGNS 0.00 232.39

01.41.62000 OFFICE SUPPLIES 08.27.2021 - STOP WORK SIGNS 232.39 00003 All Autos Inc. 01/20/2022 Regular 0.00 1,521.48 93524 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 54283 Invoice 01/20/2022 11.30.2021 - SMOG - GOVERNMENT FLEET 0.00 61.10

01.42.62988 VEHICLE-FUEL/OIL/TIRES 11.30.2021 - SMOG - GOVERNME… 61.10 54289 Invoice 01/20/2022 11.30.2021 - BETTERY REPLACEMENT - 97 F… 0.00 236.61

01.42.62988 VEHICLE-FUEL/OIL/TIRES 11.30.2021 - BETTERY REPLACEM… 236.61 54301 Invoice 01/20/2022 12.01.2021 - BATTERY TERMINAL KIT - SMO… 0.00 145.33

01.81.62988 VEHICLE-FUEL/OIL/TIRES 12.01.2021 - BATTERY TERMINAL… 145.33 54320 Invoice 01/20/2022 12.06.2021 - BATTERY REPLACEMENT - SM… 0.00 780.73

01.81.62988 VEHICLE-FUEL/OIL/TIRES 12.06.2021 - BATTERY REPLACEM… 780.73 54353 Invoice 01/20/2022 12.09.2021 - BATTERY REPLACEMENT - FORD… 0.00 236.61

01.42.62988 VEHICLE-FUEL/OIL/TIRES 12.09.2021 - BATTERY REPLACEM… 236.61 54377 Invoice 01/20/2022 12.13.2021 - SMOG - GOVERNMENT FLEET 0.00 61.10

01.42.62988 VEHICLE-FUEL/OIL/TIRES 12.13.2021 - SMOG - GOVERNME… 61.10 00001 AT&T Calnet 01/20/2022 Regular 0.00 1,384.29 93525

Page 13 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
63 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 000017589348 Invoice 01/20/2022 574 - ALL DEPTS - CENTREX - 12.10.21 - 01.09… 0.00 1,300.78

01.12.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 260.16

01.18.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 208.12

01.41.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 104.06

01.42.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 169.10

01.71.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 143.09

01.81.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 52.03

21.65.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 299.18

31.41.61705 UTILITIES-TELEPHONE 574 - ALL DEPTS - CENTREX - 12.10… 65.04 000017589352 Invoice 01/20/2022 579 - TRAFFIC LIGHT MODEM - 12.10.21 - 01… 0.00 21.18

01.42.61705 UTILITIES-TELEPHONE 579 - TRAFFIC LIGHT MODEM - 12… 21.18 000017589353 Invoice 01/20/2022 580 - ROBSON HOUSE - 12.10.2021 - 01.09.2… 0.00 41.02

34.41.61705 UTILITIES-TELEPHONE 580 - ROBSON HOUSE - 12.10.202… 41.02 000017589354 Invoice 01/20/2022 587 - FUEL FORCE STATION - 12.10.2021 - 01… 0.00 21.31

01.81.61705 UTILITIES-TELEPHONE 587 - FUEL FORCE STATION - 12.10… 21.31 00388 Baker & Taylor 01/20/2022 Regular 0.00 807.31 93526 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 5017251516 Invoice 01/20/2022 12.09.2021 - LIBRARY - CHILDRENS BOOKS 0.00 4.36

01.71.62302 CHILDRENS BOOKS 12.09.2021 - LIBRARY - CHILDRENS… 4.36 5017251517 Invoice 01/20/2022 12.09.2021 - LIBRARY - CHILDRENS BOOKS 0.00 6.28

01.71.62302 CHILDRENS BOOKS 12.09.2021 - LIBRARY - CHILDRENS… 6.28 5017428564 Invoice 01/20/2022 12.10.2021 - LIBRARY - CHILDRENS BOOKS 0.00 126.85

27.71.62302 CHILDRENS BOOKS 12.10.2021 - LIBRARY - CHILDRENS… 126.85 5017428565 Invoice 01/20/2022 12.10.2021 - LIBRARY - CHILDRENS BOOKS 0.00 7.37

01.71.62302 CHILDRENS BOOKS 12.10.2021 - LIBRARY - CHILDRENS… 7.37 5017431843 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 55.81

01.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 55.81 5017431844 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 38.07

27.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 38.07 5017431845 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 20.28

27.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 20.28 5017431846 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 13.30

27.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 13.30 5017431847 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 28.05

27.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 28.05 5017431848 Invoice 01/20/2022 12.10.2021 -LIBRARY - ADULT BOOKS 0.00 129.47

27.71.62301 ADULT BOOKS 12.10.2021 -LIBRARY - ADULT BO… 129.47 5017431849 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 34.51

01.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 34.51 5017431850 Invoice 01/20/2022 12.10.2021 - LIBRARY - ADULT BOOKS 0.00 21.58

01.71.62301 ADULT BOOKS 12.10.2021 - LIBRARY - ADULT BO… 21.58 5017437341 Invoice 01/20/2022 12.13.2021 - LIBRARY - CHILDRENS BOOKS 0.00 13.81

01.71.62302 CHILDRENS BOOKS 12.13.2021 - LIBRARY - CHILDRENS… 13.81 5017437342 Invoice 01/20/2022 12.13.2021 - LIBRARY - CHILDRENS BOOK 0.00 307.57

27.71.62302 CHILDRENS BOOKS 12.13.2021 - LIBRARY - CHILDRENS… 307.57 03157 CLAIM NO. 2021-32 01/20/2022 Regular 0.00 62.60 93527

Page 14 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
64 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006894 Invoice 01/20/2022 01.20.2022 - LIBRARY PARCEL REBATE 0.00 62.60

27.00.40205 LIBRARY TAX 01.20.2022 - LIBRARY PARCEL REB… 62.60 02315 Coastland Civil Engineering Inc. 01/20/2022 Regular 0.00 4,207.50 93528 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 52834 Invoice 01/20/2022 12.31.2021 - BUILDING DEPARTMENT SRVCS… 0.00 4,207.50

01.41.61157 PLAN CHECKING 12.31.2021 - BUILDING DEPARTM… 4,207.50 01563 Contract Sweeping Services 01/20/2022 Regular 0.00 11,767.33 93529 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 210003007 Invoice 01/20/2022 12.15.2021 - RESIDENTIAL STREET SWEEPING… 0.00 11,767.33

01.42.61135 STREET SWEEPING 12.15.2021 - RESIDENTIAL STREET… 11,767.33 03156 Corporate Translations, Inc 01/20/2022 Regular 0.00 175.00 93530 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 12123 Invoice 01/20/2022 12.16.2021 - TRANSLATION SRVCS - LEAF BL… 0.00 175.00

01.18.61150 OUTSIDE SERVICES-OTHER 12.16.2021 - TRANSLATION SRVCS… 175.00 01320 DC Electric Group Inc 01/20/2022 Regular 0.00 10,519.10 93531 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 430621 Invoice 01/20/2022 12.31.2021 - REDHILL & SEQUOIA - DAMAGE… 0.00 3,067.86

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.31.2021 - REDHILL & SEQUOIA -… 3,067.86 430632 Invoice 01/20/2022 12.31.2021 - MGSA STREET LIGHT MAINTEN… 0.00 613.27

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.31.2021 - MGSA STREET LIGHT… 613.27 430749 Invoice 01/20/2022 12.31.2021 - TRAFFIC LGHT PREVENTATIVE … 0.00 2,658.48

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.31.2021 - TRAFFIC LIGHT PREV… 2,658.48 430750 Invoice 01/20/2022 12.31.2021 - TRAFFIC SIGNAL REPAIRS - DEC… 0.00 1,029.23

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.31.2021 - TRAFFIC SIGNAL REP… 1,029.23 430758 Invoice 01/20/2022 12.31.2021 - MGSA STREETLIGHT MAINTEN… 0.00 3,150.26

01.42.61131 OUTSIDE SVCS-STREET LIG… 12.31.2021 - MGSA STREETLIGHT… 3,150.26 00266 Ed Gurka 01/20/2022 Regular 0.00 921.25 93532
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 45-2021 Invoice 01/20/2022 01.05.2022 - ARBORIST SRVCS - SITE VISITS 0.00 921.25

01.42.61105 OUTSIDE SERVICES-TREES 01.05.2022 - ARBORIST SRVCS - SI… 921.25 00087 Elite Tree Service 01/20/2022 Regular 0.00 12,100.00 93533 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006892 Invoice 01/20/2022 12.08.2021 - CALUMET & SAIS AVENUE - TRE… 0.00 12,100.00

01.42.61105 OUTSIDE SERVICES-TREES 12.08.2021 - CALUMET & SAIS AV… 3,025.00

01.42.61150 OUTSIDE SERVICES-OTHER 12.08.2021 - CALUMET & SAIS AV… 3,025.00

35.41.61150 OUTSIDE SERVICES-OTHER 12.08.2021 - CALUMET & SAIS AV… 6,050.00 00017 Fairfax Building Supply Co. Inc. 01/20/2022 Regular 0.00 720.95 93534 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 240301 Invoice 01/20/2022 01.12.2022 - LANSCAPE TIMBER 0.00 720.95

01.81.62200 DEPARTMENTAL SUPPLIES 01.12.2022 - LANSCAPE TIMBER 720.95 00096 Fire Safety Supply 01/20/2022 Regular 0.00 58.39 93535

Page 15 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
65 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 23320 Invoice 01/20/2022 11.24.2021 - 550 SAN FRANCISCO BLVD - HA… 0.00 58.39

01.42.61150 OUTSIDE SERVICES-OTHER 11.24.2021 - 550 SAN FRANCISCO… 58.39 00104 Grier Argall Plumbing Inc 01/20/2022 Regular 0.00 1,615.00 93536 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14471 Invoice 01/20/2022 01.14.2022 - TOWN HALL - BACK FLOW TEST… 0.00 1,615.00

01.81.61104 OUTSIDE SERVICES-GROU… 01.14.2022 - TOWN HALL - BACK F… 1,615.00 00113 Juan Olsen Sanchez 01/20/2022 Regular 0.00 4,600.00 93537 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006893 Invoice 01/20/2022 01.18.2022 - WINTER GYMNASTICS - PAYME… 0.00 4,600.00

21.61.61167 TUMBLING SERVICES 01.18.2022 - WINTER GYMNASTIC… 4,600.00 02558 Kanopy 01/20/2022 Regular 0.00 659.00 93538
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 278911-PPU Invoice 01/20/2022 12.31.2021 - CHILDRENS VIDEOS 0.00 659.00

27.71.62307 VIDEOS 12.31.2021 - CHILDRENS VIDEOS 659.00 00029 Marin IT 01/20/2022 Regular 0.00 300.12 93539
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2022-117268 Invoice 01/20/2022 01.13.2022 - APC & 120V BACK UP SYSTEM -… 0.00 300.12

42.21.63003 COMPUTER HARDWARE/S… 01.13.2022 - APC & 120V BACK UP… 300.12 00142 Marin Municipal Water District 01/20/2022 Regular 0.00 3,285.20 93540 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 119-01142022 Invoice 01/20/2022 119 - MULTIPLE - 11.10.2021 - 01.11.2022 0.00 728.70

01.81.61703 UTILITIES-WATER 119 - MULTIPLE - 11.10.2021 - 01.… 728.70 120-01142022 Invoice 01/20/2022 120- MULTIPLE - 01.10.2021 - 01.11.2022 0.00 1,203.52

01.81.61703 UTILITIES-WATER 120- MULTIPLE - 01.10.2021 - 01.… 1,203.52 152-01142022 Invoice 01/20/2022 152- SAN FRANCISCO BLVD - 11.10.2021 - 01… 0.00 218.04

01.42.61703 UTILITIES-WATER 152- SAN FRANCISCO BLVD - 11.10… 218.04 495-01142022 Invoice 01/20/2022 495 - MAGNOLIA - 11.10.2021 - 01.11.2022 0.00 29.16

01.42.61703 UTILITIES-WATER 495 - MAGNOLIA - 11.10.2021 - 01… 29.16 665-01142022 Invoice 01/20/2022 655- SAN FRANCISCO BLVD - 11.10.2021 - 01… 0.00 319.96

01.42.61703 UTILITIES-WATER 655- SAN FRANCISCO BLVD - 11.10… 319.96 752-01142022 Invoice 01/20/2022 752 - SUNNY HILLS DRIVE - 11.10.2021 - 01.1… 0.00 170.12

01.81.61703 UTILITIES-WATER 752 - SUNNY HILLS DRIVE - 11.10.… 170.12 761-01142022 Invoice 01/20/2022 761 - REDHILL & SEQUOIA - 11.10.2021 - 01.… 0.00 59.36

01.81.61703 UTILITIES-WATER 761 - REDHILL & SEQUOIA 59.36 808-01142022 Invoice 01/20/2022 808 - 525 SAN ANSELMO - TH - 11.10.21 - 01… 0.00 442.20

01.12.61703 UTILITIES-WATER 808 - 525 SAN ANSELMO - TH - 11… 53.06

01.18.61703 UTILITIES-WATER 808 - 525 SAN ANSELMO - TH - 11… 39.80

01.30.61703 UTILITIES-WATER 808 - 525 SAN ANSELMO - TH - 11… 287.43

01.41.61703 UTILITIES-WATER 808 - 525 SAN ANSELMO - TH - 11… 39.80

01.71.61703 UTILITIES-WATER 808 - 525 SAN ANSELMO - TH - 11… 22.11 943-01142022 Invoice 01/20/2022 943 - 237 CRESENT RD - 11.10.2021 - 01.11.… 0.00 114.14

01.81.61703 UTILITIES-WATER 943 - 237 CRESENT RD - 11.10.202… 114.14 02754 MAYACAMAS MOUNTAIN SPRING WATER 01/20/2022 Regular 0.00 32.75 93541

Page 16 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
66 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 61991 Invoice 01/20/2022 01.18.2022 - RECREATION DEPT - BOTTLED… 0.00 32.75

21.65.62200 DEPARTMENTAL SUPPLIES 01.18.2022 - RECREATION DEPT - … 32.75 01346 Nerviani Paving Inc 01/20/2022 Regular 0.00 3,000.00 93542 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 6752 Invoice 01/20/2022 01.14.2022 - ASPHALT PAVING - PATCHING -… 0.00 3,000.00

12.41.63109 UNPROGRAMMED RESURF… 01.14.2022 - ASPHALT PAVING - P… 3,000.00 02677 Nissan Motor Acceptance Corporation 01/20/2022 Regular 0.00 874.02 93543 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 519-01112022 Invoice 01/20/2022 01.11.2022 - NISSAN LEAF 19 LEASE - JANUA… 0.00 291.34

50.42.63011 VEHICLE OPERATING LEASE 01.11.2022 - NISSAN LEAF 19 LEA… 291.34 537-01112022 Invoice 01/20/2022 01.11.2022 - NISSAN LEAF 19 LEASE - JANUA… 0.00 291.34

50.42.63011 VEHICLE OPERATING LEASE 01.11.2022 - NISSAN LEAF 19 LEA… 291.34 542-01112022 Invoice 01/20/2022 01.11.2022 - NISSAN LEAF 19 LEASE - JANUA… 0.00 291.34

50.42.63011 VEHICLE OPERATING LEASE 01.11.2022 - NISSAN LEAF 19 LEA… 291.34 00160 OCLC 01/20/2022 Regular 0.00 22.93 93544
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1000184596 Invoice 01/20/2022 01.01.2022 - LIBRARY - CATALOGING & MET… 0.00 22.93

01.71.61150 OUTSIDE SERVICES-OTHER 01.01.2022 - LIBRARY - CATALOGI… 22.93 00161 Office Depot Business Services 01/20/2022 Regular 0.00 31.53 93545 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 219893689001 Invoice 01/20/2022 01.13.2022 - ADMIN OFFICE SUPPLIES 0.00 31.53

01.12.62000 OFFICE SUPPLIES 01.13.2022 - ADMIN OFFICE SUPPL… 31.53 00128 Pacific Gas & Electric 01/20/2022 Regular 0.00 699.02 93546 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 355-01102022 Invoice 01/20/2022 355 - CORPYARD UTILITIES - 12.06.2021 - 01.… 0.00 467.71

01.42.61701 UTILITIES-ELECTRICITY 355 - CORPYARD UTILITIES - 12.06… 467.71 717-01052022 Invoice 01/20/2022 717 - CORPYARD UTILITIES - 12.07.2021 - 01.… 0.00 231.31

01.42.61702 UTILITIES-GAS 717 - CORPYARD UTILITIES - 12.07… 231.31 01359 Siegfried Engineering Inc 01/20/2022 Regular 0.00 2,206.00 93547 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 42934 Invoice 01/20/2022 01.14.2022 - ENGINEERING SRVCS - DECEMB… 0.00 2,206.00

19.41.63107 CAPITAL OUTLAY - PAVING… 01.14.2022 - ENGINEERING SRVCS … 2,206.00 02108 Syar Industries Inc. 01/20/2022 Regular 0.00 2,303.56 93548 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 863315 Invoice 01/20/2022 01.13.2022 - EZ STREET - PALLET - 50 LB BAGS 0.00 2,303.56

01.42.62907 SUPPLIES-PAVEMENT MAIN 01.13.2022 - EZ STREET - PALLET - … 2,303.56 00130 Terminix Processing Center 01/20/2022 Regular 0.00 127.00 93549 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 415695485 Invoice 01/20/2022 12.18.2021 - 237 CRESENT RD - PEST CONTR… 0.00 127.00

34.41.61150 OUTSIDE SERVICES-OTHER 12.18.2021 - 237 CRESENT RD - PE… 127.00 01752 Urban Forestry Associates Inc. 01/20/2022 Regular 0.00 937.50 93550

Page 17 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
67 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 1413469 Invoice 01/20/2022 01.14.2022 - SITE INSPECTION - ROSSMAN 0.00 937.50

19.41.61101 OUTSIDE SERVICES-PROF F… 01.14.2022 - SITE INSPECTION - R… 937.50 01537 Vali Cooper 01/20/2022 Regular 0.00 4,469.50 93551 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 35495 Invoice 01/20/2022 01.06.2022 - BOLINAS AVENUE REHAB PROJ… 0.00 4,469.50

01.00.20372 ST CUT INSPECTN COST 01.06.2022 - BOLINAS AVENUE R… 4,469.50 00048 Alhambra & Sierra Springs 01/26/2022 Regular 0.00 115.89 93552 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 12161581011922 Invoice 01/26/2022 01.19.2022 - CORPYARD BOTTLED WATER S… 0.00 115.89

01.42.62200 DEPARTMENTAL SUPPLIES 01.19.2022 - CORPYARD BOTTLED… 115.89 00001 AT&T Calnet 01/26/2022 Regular 0.00 1,328.92 93553 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 000017596794 Invoice 01/26/2022 588 - LIBRARY ELEVATOR PHONE - 12.12.21 -… 0.00 880.71

01.71.61504 BLDG. MAINT-ELEVATOR 588 - LIBRARY ELEVATOR PHONE -… 880.71 000017650696 Invoice 01/26/2022 634 - TRAFFIC LIGHT MODEM - 12.20.21 - 01… 0.00 448.21

01.42.61707 UTILITIES-SIGNALS 634 - TRAFFIC LIGHT MODEM - 12… 448.21 00388 Baker & Taylor 01/26/2022 Regular 0.00 3,389.38 93554 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 5017288629 Invoice 01/26/2022 12.23.2021 - LIBRARY - CHILDRENS BOOKS 0.00 10.03

27.71.62302 CHILDRENS BOOKS 12.23.2021 - LIBRARY - CHILDRENS… 10.03 5017288630 Invoice 01/26/2022 12.23.2021 - LIBRARY - CHILDRENS BOOKS 0.00 24.74

27.71.62302 CHILDRENS BOOKS 12.23.2021 - LIBRARY - CHILDRENS… 24.74 5017288631 Invoice 01/26/2022 12.23.2021 - LIBRARY - CHILDRENS BOOKS 0.00 13.36

27.71.62302 CHILDRENS BOOKS 12.23.2021 - LIBRARY - CHILDRENS… 13.36 5017288741 Invoice 01/26/2022 12.23.2021 - LIBRARY - CHILDRENS BOOKS 0.00 18.13

27.71.62302 CHILDRENS BOOKS 12.23.2021 - LIBRARY - CHILDRENS… 18.13 5017308440 Invoice 01/26/2022 12.30.2021 - LIBRARY - CHILDRENS BOOKS 0.00 14.44

27.71.62302 CHILDRENS BOOKS 12.30.2021 - LIBRARY - CHILDRENS… 14.44 5017308441 Invoice 01/26/2022 12.30.2021 - LIBRARY - CHILDRENS BOOKS 0.00 10.94

27.71.62302 CHILDRENS BOOKS 12.30.2021 - LIBRARY - CHILDRENS… 10.94 5017308717 Invoice 01/26/2022 12.29.2021 - LIBRARY - CHILDRENS BOOKS 0.00 25.18

27.71.62302 CHILDRENS BOOKS 12.29.2021 - LIBRARY - CHILDRENS… 25.18 5017308718 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 12.08

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 12.08 5017311019 Invoice 01/26/2022 12.30.2021 - LIBRARY- ADULT BOOKS 0.00 65.38

27.71.62301 ADULT BOOKS 12.30.2021 - LIBRARY- ADULT BO… 65.38 5017314246 Invoice 01/26/2022 01.05.2022 - LIBRARY - AUDIO BOOKS 0.00 74.18

27.71.62304 AUDIO/VISUAL BOOKS 01.05.2022 - LIBRARY -AUDIO BO… 74.18 5017328005 Invoice 01/26/2022 01.04.2022 - LIBRARY - CHILDRENS BOOKS 0.00 6.17

27.71.62302 CHILDRENS BOOKS 01.04.2022 - LIBRARY - CHILDRENS… 6.17 5017407044 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 432.32

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 432.32 5017407045 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 108.32

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 108.32 5017407046 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 63.23

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 63.23

Page 18 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
68 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number 5017407047 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 38.98

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 38.98 5017407048 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 32.54

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 32.54 5017414720 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 20.28

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 20.28 5017414721 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 381.96

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 381.96 5017414722 Invoice 01/26/2022 12.29.2021 - LOIBRARY - ADULT BOOKS 0.00 16.86

27.71.62301 ADULT BOOKS 12.29.2021 - LOIBRARY - ADULT B… 16.86 5017428028 Invoice 01/26/2022 12.13.2021 - LIBRARY - CHILDRENS BOOKS 0.00 14.12

27.71.62302 CHILDRENS BOOKS 12.13.2021 - LIBRARY - CHILDRENS… 14.12 5017428029 Invoice 01/26/2022 12.13.2021 - LIBRARY - CHILDRENS BOOKS 0.00 440.49

27.71.62302 CHILDRENS BOOKS 12.13.2021 - LIBRARY - CHILDRENS… 440.49 5017448292 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 42.51

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 42.51 5017448293 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 35.78

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 35.78 5017448294 Invoice 01/26/2022 12.29.2021 - LIBRARY - CHILDRENS BOOKS 0.00 38.07

27.71.62302 CHILDRENS BOOKS 12.29.2021 - LIBRARY - CHILDRENS… 38.07 5017448295 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 21.59

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 21.59 5017448296 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 106.05

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 106.05 5017448297 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 15.55

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 15.55 5017448298 Invoice 01/26/2022 12.29.2021 - LIBRARY - ADULT BOOKS 0.00 13.73

27.71.62301 ADULT BOOKS 12.29.2021 - LIBRARY - ADULT BO… 13.73 5017459880 Invoice 01/26/2022 01.03.2022 - LIBRARY - ADULT BOOKS 0.00 40.54

27.71.62301 ADULT BOOKS 01.03.2022 - LIBRARY - ADULT BO… 40.54 5017459881 Invoice 01/26/2022 01.03.2022 - LIBRARY - ADULT BOOKS 0.00 23.74

27.71.62301 ADULT BOOKS 01.03.2022 - LIBRARY - ADULT BO… 23.74 5017459882 Invoice 01/26/2022 01.03.2022 - LIBRARY - ADULT BOOKS 0.00 397.35

27.71.62301 ADULT BOOKS 01.03.2022 - LIBRARY - ADULT BO… 397.35 5017459883 Invoice 01/26/2022 01.03.2022 - LIBRARY - ADULT BOOKS 0.00 15.28

27.71.62301 ADULT BOOKS 01.03.2022 - LIBRARY - ADULT BO… 15.28 5017465591 Invoice 01/26/2022 01.09.2022 - LIBRARY - ADULT BOOKS 0.00 40.57

27.71.62301 ADULT BOOKS 01.09.2022 - LIBRARY - ADULT BO… 40.57 5017465592 Invoice 01/26/2022 01.09.2022 - LIBRARY - ADULT BOOKS 0.00 354.14

27.71.62301 ADULT BOOKS 01.09.2022 - LIBRARY - ADULT BO… 354.14 5017465593 Invoice 01/26/2022 01.09.2022 - LIBRARY - CHILDRENS BOOKS 0.00 20.82

27.71.62302 CHILDRENS BOOKS 01.09.2022 - LIBRARY - CHILDRENS… 20.82 5017465594 Invoice 01/26/2022 01.09.2022 - LIBRARY - ADULT BOOKS 0.00 40.57

27.71.62301 ADULT BOOKS 01.09.2022 - LIBRARY - ADULT BO… 40.57 5017465595 Invoice 01/26/2022 01.09.2022 - LIBRARY - ADULT BOOKS 0.00 19.60

27.71.62301 ADULT BOOKS 01.09.2022 - LIBRARY - ADULT BO… 19.60 5017465596 Invoice 01/26/2022 01.09.2022 - LIBRARY - ADULT BOOKS 0.00 17.26

27.71.62301 ADULT BOOKS 01.09.2022 - LIBRARY - ADULT BO… 17.26 H59195190 Invoice 01/26/2022 12.21.2021 - LIBRARY - VIDEOS 0.00 66.51

01.71.62307 VIDEOS 12.21.2021 - LIBRARY - VIDEOS 66.51
H59236800 Invoice 01/26/2022 12.22.2021 - LIBRARY - VIDEOS 0.00 80.34

01.71.62307 VIDEOS 12.22.2021 - LIBRARY - VIDEOS 80.34

Page 19 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
69 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number H59236950 Invoice 01/26/2022 12.22.2021 - LIBRARY - VIDEOS 0.00 38.14

27.71.62307 VIDEOS 12.22.2021 - LIBRARY - VIDEOS 38.14
H59237010 Invoice 01/26/2022 12.27.2021 - LIBRARY - VIDEOS 0.00 51.94

01.71.62307 VIDEOS 12.27.2021 - LIBRARY - VIDEOS 51.94
H59342150 Invoice 01/26/2022 12.28.2021 - LIBRARY - VIDEOS 0.00 19.06

27.71.62307 VIDEOS 12.28.2021 - LIBRARY - VIDEOS 19.06
H59542250 Invoice 01/26/2022 01.07.2022 - LIBRARY - VIDEOS 0.00 66.51

27.71.62307 VIDEOS 01.07.2022 - LIBRARY - VIDEOS 66.51
**Void** 01/26/2022 Regular 0.00 0.00 93555
**Void** 01/26/2022 Regular 0.00 0.00 93556
01631 Caine Starelli 01/26/2022 Regular 0.00 152.28 93557 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006922 Invoice 01/26/2022 01.25.2022 - MAH JONGG DROP INS 0.00 152.28

21.62.61171 ADULT CULTURE SERVICES 01.25.2022 - MAH JONGG DROP I… 152.28 00193 CalMat Company 01/26/2022 Regular 0.00 136.82 93558 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2201-285022 Invoice 01/26/2022 01.12.2022 - CRUSHED ROCK - 2.48 TONS 0.00 136.82

01.42.62200 DEPARTMENTAL SUPPLIES 01.12.2022 - CRUSHED ROCK - 2.4… 136.82 00072 Comcast 01/26/2022 Regular 0.00 250.60 93559
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 583-01162022 Invoice 01/26/2022 583 - CORPYARD INTERNET - 01.21.2022 - 02… 0.00 250.60

01.41.61706 UTILITIES-ONLINE INTERNET 583 - CORPYARD INTERNET - 01.21… 250.60 03159 Cool The Earth 01/26/2022 Regular 0.00 2,248.00 93560 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 151 Invoice 01/26/2022 01.24.2022 - DELIVERY AND EDUCATIONAL … 0.00 2,248.00

01.41.61150 OUTSIDE SERVICES-OTHER 01.24.2022 - DELIVERY AND EDUC… 2,248.00 02581 CSG CONSULTANTS 01/26/2022 Regular 0.00 6,968.75 93561 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount B212216 Invoice 01/26/2022 01.04.2022 - BUILDING PLAN REVIEW SERVI… 0.00 6,968.75

01.41.61157 PLAN CHECKING 01.04.2022 - BUILDING PLAN REVI… 6,968.75 02732 Diesel Direct West 01/26/2022 Regular 0.00 813.05 93562 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 84371983 Invoice 01/26/2022 01.20.2022 - GASOLINE UNL - 170.9 GALLONS 0.00 813.05

01.42.62988 VEHICLE-FUEL/OIL/TIRES 01.20.2022 - GASOLINE UNL - 170… 813.05 00266 Ed Gurka 01/26/2022 Regular 0.00 135.00 93563
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 3-2022 Invoice 01/26/2022 01.19.2022 - ARBORIST SRVCS - 130-160 SFD 0.00 135.00

01.42.61105 OUTSIDE SERVICES-TREES 01.19.2022 - ARBORIST SRVCS - 1… 135.00 02973 Environmental Science Associates 01/26/2022 Regular 0.00 1,255.00 93564 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 171249 Invoice 01/26/2022 01.19.2022 - PROFESSIONAL SRVCS - SA FLO… 0.00 1,255.00

71.81.61150 OUTSIDE SERVICES-OTHER 01.19.2022 - PROFESSIONAL SRVC… 1,255.00 00017 Fairfax Building Supply Co. Inc. 01/26/2022 Regular 0.00 639.29 93565

Page 20 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
70 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 240656 Invoice 01/26/2022 01.20.2022 - PRIVACY LATTICE - NATIVE PLA… 0.00 286.57

01.81.62200 DEPARTMENTAL SUPPLIES 01.20.2022 - PRIVACY LATTICE - N… 286.57 240657 Invoice 01/26/2022 01.20.2022 - GALV PIPE/CAP MALL - SUPPLIES 0.00 352.72

01.81.62200 DEPARTMENTAL SUPPLIES 01.20.2022 - GALV PIPE/CAP MALL… 352.72 03160 Fredric C. Divine Associates 01/26/2022 Regular 0.00 3,954.23 93566 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0015063 Invoice 01/26/2022 01.20.2022 - ARCHITECTURAL SRVCS - 08.21 -… 0.00 3,954.23

01.41.61150 OUTSIDE SERVICES-OTHER 01.20.2022 - ARCHITECTURAL SRV… 3,954.23 00104 Grier Argall Plumbing Inc 01/26/2022 Regular 0.00 1,771.09 93567 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 14610 Invoice 01/26/2022 01.22.2022 - TOILET REPAIR - MEMORIAL PA… 0.00 868.14

01.81.61506 BLDG. MAINT-OTHER 01.22.2022 - TOILET REPAIR - ME… 868.14 14647 Invoice 01/26/2022 01.24.2022 - HOT WATER HEATER REPLACE… 0.00 902.95

01.30.61506 BLDG. MAINT-OTHER 01.24.2022 - HOT WATER HEATER… 902.95 00020 Hannibal's Inc Electrical Construction 01/26/2022 Regular 0.00 2,607.45 93568 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 24691 Invoice 01/26/2022 01.19.2022 - ELECTRICIANS LABOR - MEMOR… 0.00 231.95

12.41.63101 CAPITAL OUTLAY - PAVING… 01.19.2022 - ELECTRICIANS LABOR… 231.95 24696 Invoice 01/26/2022 01.26.2022 - ELECTRICAL REPAIR OF LIGHTS -… 0.00 2,375.50

31.41.61506 BLDG. MAINT-OTHER 01.26.2022 - ELECTRICAL REPAIR … 2,375.50 02236 HooplaDigital 01/26/2022 Regular 0.00 1,036.52 93569 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 501353287 Invoice 01/26/2022 11.30.2021 - LIBRARY - DIGITAL AUDIO BOO… 0.00 477.56

27.71.62309 E BOOKS 11.30.2021 - LIBRARY - DIGITAL A… 477.56 501491878 Invoice 01/26/2022 12.31.2021 - LIBRARY - DIGITAL AUDIO BOO… 0.00 558.96

27.71.62309 E BOOKS 12.31.2021 - LIBRARY - DIGITAL A… 558.96 03059 LISA SARTO 01/26/2022 Regular 0.00 230.00 93570
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006923 Invoice 01/26/2022 01.25.2022 - REIMBURSEMENT FOR CERTIFI… 0.00 230.00

01.00.20349 SB1186 FEES 70% 01.25.2022 - REIMBURSEMENT F… 230.00 00121 Marin I J - 2072661 AD 01/26/2022 Regular 0.00 180.64 93571 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0001323261 Invoice 01/26/2022 12.31.2021 - CLASSIFIED ADS - TOWN COUN… 0.00 180.64

01.12.61151 LEGAL NOTICES 12.31.2021 - CLASSIFIED ADS - T… 180.64 00029 Marin IT 01/26/2022 Regular 0.00 5,480.00 93572

Page 21 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
71 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2021-117199 Invoice 01/26/2022 01.04.2022 - TOWN HALL NETWORK MAINT… 0.00 5,480.00

01.12.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 1,096.00

01.18.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 438.40

01.41.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 1,534.40

01.42.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 493.20

01.71.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 712.40

21.65.61106 OUTSIDE SVCS-MGT INFO S… 01.04.2022 - TOWN HALL NETWO… 1,205.60 00142 Marin Municipal Water District 01/26/2022 Regular 0.00 131.86 93573 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 073-01102022 Invoice 01/26/2022 073 - CENTER & FORREST - UTILITIES 0.00 83.29

01.81.61703 UTILITIES-WATER 073 - CENTER & FORREST - UTILITI… 83.29 216-01132022 Invoice 01/26/2022 01.13.2022 - 237 CRESENT RD - 11.05.21 - 01… 0.00 48.57

01.81.61703 UTILITIES-WATER 01.13.2022 - 237 CRESENT RD - 11… 48.57 03158 NRG Clean Power 01/26/2022 Regular 0.00 104.00 93574 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006920 Invoice 01/26/2022 01.24.2022 - BUSINESS LICENSE REFUND - #… 0.00 104.00

01.00.42001 BUSINESS LICENSE TAX 01.24.2022 - BUSINESS LICENSE R… 104.00 00161 Office Depot Business Services 01/26/2022 Regular 0.00 330.66 93575 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 219811045001 Invoice 01/26/2022 01.18.2022 - ADMIN OFFICE SUPPLIES 0.00 102.74

01.12.62000 OFFICE SUPPLIES 01.18.2022 - ADMIN OFFICE SUPPL… 102.74 220708426001 Invoice 01/26/2022 01.13.2022 - LIBRARY - OFFICE SUPPLIES 0.00 104.39

01.71.62000 OFFICE SUPPLIES 01.13.2022 - LIBRARY - OFFICE SU… 104.39 220752191001 Invoice 01/26/2022 01.13.2022 - LIBRARY - OFFICE SUPPLIES 0.00 111.46

27.71.62200 DEPARTMENTAL SUPPLIES 01.13.2022 - LIBRARY - OFFICE SU… 111.46 220752193001 Invoice 01/26/2022 01.13.2022 - LIBRARY - OFFICE SUPPLIES 0.00 12.07

01.71.62000 OFFICE SUPPLIES 01.13.2022 - LIBRARY - OFFICE SU… 12.07 00992 OverDrive Inc. 01/26/2022 Regular 0.00 1,979.37 93576 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 02883C022007031 Invoice 01/26/2022 01.07.2022 - LIBRARY - AUDIO BOOKS 0.00 1,979.37

27.71.62309 E BOOKS 01.07.2022 - LIBRARY - AUDIO BO… 1,979.37 00128 Pacific Gas & Electric 01/26/2022 Regular 0.00 2,607.11 93577

Page 22 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
72 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 146-01112022 Invoice 01/26/2022 146 - TOWN UTILITIES - 12.07.2021 - 01.04.2… 0.00 2,361.04

01.12.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 91.14

01.12.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 7.32

01.18.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 58.55

01.18.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 4.72

01.30.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 441.51

01.30.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 35.18

01.41.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 58.55

01.41.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 4.72

01.42.61707 UTILITIES-SIGNALS 146 - TOWN UTILITIES - 12.07.202… 156.54

01.42.61708 UTILITIES-STREET LIGHTS 146 - TOWN UTILITIES - 12.07.202… 679.04

01.71.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 155.36

01.71.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 18.89

01.81.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 74.84

21.65.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 110.50

21.65.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 71.07

31.41.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 196.20

31.41.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 124.19

34.41.61701 UTILITIES-ELECTRICITY 146 - TOWN UTILITIES - 12.07.202… 44.39

34.41.61702 UTILITIES-GAS 146 - TOWN UTILITIES - 12.07.202… 28.33 216-01112022 Invoice 01/26/2022 216 - IIMAG PARK UTILITIES - 12.07.21 - 01.0… 0.00 246.07

14.81.61701 UTILITIES-ELECTRICITY 216 - IIMAG PARK UTILITIES - 12.0… 246.07 **Void** 01/26/2022 Regular 0.00 0.00 93578
00165 Pacific Telemanagement Services - PTS 01/26/2022 Regular 0.00 53.00 93579 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 2080873 Invoice 01/26/2022 01.13.2022 - TH PAYPHONE - 02.01.2022 - 02… 0.00 53.00

01.42.61705 UTILITIES-TELEPHONE 01.13.2022 - TH PAYPHONE - 02.0… 53.00 00166 Parisi Transportation Consulting 01/26/2022 Regular 0.00 4,292.50 93580 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 18733 Invoice 01/26/2022 01.26.2022 - SIGNAL REVISIONS - SAUNDERS… 0.00 2,807.50

14.41.63123 CAPITAL OUTLAY - SIGNALS 01.26.2022 - SIGNAL REVISIONS - … 2,807.50 18734 Invoice 01/26/2022 01.26.2022 - PROFESSIONAL SRVCS - SIERRA… 0.00 1,485.00

01.42.61130 OUTSIDE SVCS-SIGNALS 01.26.2022 - PROFESSIONAL SRVC… 1,485.00 02870 RHAA 01/26/2022 Regular 0.00 6,333.00 93581
Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0023916 Invoice 01/26/2022 01.20.2022 - DESIGN SRVCS - CREEK PARK 0.00 6,333.00

71.81.61150 OUTSIDE SERVICES-OTHER 01.20.2022 - DESIGN SRVCS - CRE… 6,333.00 00024 T & B Sports Inc 01/26/2022 Regular 0.00 292.97 93582 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 0000113069 Invoice 01/26/2022 01.24.2022 - SOFTBALLS - #5 10" BALLS 0.00 292.97

21.61.62965 SOFTBALL SUPPLIES 01.24.2022 - SOFTBALLS - #5 10" … 292.97 00391 Verizon Wireless 01/26/2022 Regular 0.00 901.69 93583

Page 23 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
73 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 9897211984 Invoice 01/26/2022 01.12.2022 - TH WIRELESS - 01.13.2022 - 02.… 0.00 901.69

01.12.61705 UTILITIES-TELEPHONE 01.12.2022 - TH WIRELESS - 01.13… 51.31

01.18.61705 UTILITIES-TELEPHONE 01.12.2022 - TH WIRELESS - 01.13… 38.01

01.41.61705 UTILITIES-TELEPHONE 01.12.2022 - TH WIRELESS - 01.13… 422.33

01.42.61705 UTILITIES-TELEPHONE 01.12.2022 - TH WIRELESS - 01.13… 287.42

21.63.61179 PARKSIDE SERVICES 01.12.2022 - TH WIRELESS - 01.13… 51.31

21.63.61187 ROBSON AFTER SCHOOL S… 01.12.2022 - TH WIRELESS - 01.13… 51.31 02905 Wells Fargo Vendor Financial Services, LLC 01/26/2022 Regular 0.00 920.77 93584 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 5018502871 Invoice 01/26/2022 01.12.2022 - CANON COPIER LEASE - JANUA… 0.00 920.77

01.12.61402 COPY MACHINE LEASE 01.12.2022 - CANON COPIER LEAS… 230.19

01.18.61402 COPY MACHINE LEASE 01.12.2022 - CANON COPIER LEAS… 230.20

01.41.61402 COPY MACHINE LEASE 01.12.2022 - CANON COPIER LEAS… 230.19

21.65.62200 DEPARTMENTAL SUPPLIES 01.12.2022 - CANON COPIER LEAS… 230.19 02411 23 ELEPHANTS THEATRE COMPANY 01/27/2022 Regular 0.00 4,795.93 93585 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006924 Invoice 01/27/2022 01.25.2022 - THEATER PRGRM - WINTER 20… 0.00 4,795.93

21.62.61175 KIDS CULTURE SERVICES 01.25.2022 - THEATER PRGRM - W… 4,795.93 01850 Hardiman Construction 01/27/2022 Regular 0.00 1,500.00 93586 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount R13235 Invoice 01/27/2022 01.26.2022 - 112 SPAULDING ST. - ROAD BO… 0.00 1,500.00

01.00.20314 ROAD BOND 01.26.2022 - 112 SPAULDING ST. -… 1,500.00 00330 Marin General Services Authority 01/27/2022 Regular 0.00 68,633.00 93587 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006938 Invoice 01/27/2022 01.26.2022 - MEMBER CONTRIBUTIONS - FY … 0.00 68,633.00

01.21.61116 OUTSIDE SVCS-ANIMAL CO… 01.26.2022 - MEMBER CONTRIBUT… 68,633.00 02013 Zaragoza Plumbing 01/27/2022 Regular 0.00 1,500.00 93588 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount R13121 Invoice 01/27/2022 01.26.2022 - 144 ALDER AVE - ROAD BOND … 0.00 1,500.00

01.00.20314 ROAD BOND 01.26.2022 - 144 ALDER AVE - RO… 1,500.00 01281 Payroll Resources Group 01/05/2022 Bank Draft 0.00 85.00 DFT03359 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006774 Invoice 01/05/2022 January 2022 S125 Processing Fees 0.00 85.00

01.12.61107 OUTSIDE SVCS-ACCOUNTI… January 2022 S125 Processing Fees 85.00 00362 Town of San Anselmo 01/07/2022 Bank Draft 0.00 195,853.25 DFT03383

Page 24 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
74 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
Vendor Number Vendor Name Payment Date Payment Type Discount Amount Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006808 Invoice 01/07/2022 1-15-2022 TSA To Fund Payroll 0.00 195,853.25

01.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll 147,652.47

01.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll -1,147.85

12.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll 5,472.77

12.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll -30.84

19.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll 9,241.21

21.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll 22,256.01

21.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll -170.00

27.00.20299 PAYROLL PAYABLE 1-15-2022 TSA To Fund Payroll 12,579.48 00735 City of Larkspur 01/03/2022 Bank Draft 0.00 390,488.08 DFT03398 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006895 Invoice 01/03/2022 CMPA Payment 0.00 390,488.08

01.30.61199 POLICE SERVICES CONTRA… CMPA Payment 390,488.08 00362 Town of San Anselmo 01/21/2022 Bank Draft 0.00 171,667.64 DFT03416 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0006916 Invoice 01/21/2022 1-31-2022 TSA To Fund Payroll 0.00 171,667.64

01.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll 124,460.45

01.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll -1,122.85

12.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll 3,956.53

12.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll -30.84

19.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll 7,254.91

21.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll 27,999.34

21.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll -170.00

27.00.20299 PAYROLL PAYABLE 1-31-2022 TSA To Fund Payroll 9,320.10 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code AP Summary
Bank Drafts
EFT's
136
0 8
4 0

0.00 0.00

0.00 148 0.00
Payment
953,608.59

0.00 0.00
758,093.97

0.00 1,711,702.56
Payable
Count
317
0 0
4 0
321

Page 25 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
75 Check Report Date Range: 01/01/2022 - 01/31/2022
1/29/2022 9:45:27 AM
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
136
0 8
4 0

0.00 0.00

0.00 148 0.00
953,608.59

0.00 0.00
758,093.97

0.00 1,711,702.56
317
0 0
4 0
321
Fund Name Period Amount
Fund Summary
99 POOLED CASH - OPERATING 1/2022 1,711,702.56
1,711,702.56

Page 26 of 26 ends

Item 2.4 - Attachment I
Item 2.4 - Attachment I
76 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.5.

FROM:

Elise Semonian, Planning Director
SUBJECT:

Adoption of "an ordinance of the Town Council of the Town of San Anselmo amending San Anselmo Municipal Code Title 10 (Planning and Zoning), Chapter 6 (Accessory Dwelling Units), adding new section10-6.210 Sale of Accessory Dwelling Units for Low and Moderate Income Housing” to comply with 2021 Assembly Bill 345, which requires the town to allow certain nonprofit corporations to sell an accessory dwelling unit to families of low or moderate income if certain conditions are met.

RECOMMENDATION
Adopt Attachment 1 “An Ordinance Of The Town Council of the Town of San Anselmo Amending San Anselmo Municipal Code Title 10 (Planning and Zoning), Chapter 6 (Accessory Dwelling Units) , Adding New Section 10-

6.210 Sale of Accessory Dwelling Units for Low and Moderate Income Housing.”

BACKGROUND/DISCUSSION
The Town Council introduced the ordinance on January 25, 2022. See prior staff report at town website:
<https://sananselmo-ca.legistar.com/Calendar.aspx> (Item 21).

No comments have been received by staff since the January public hearing.

FISCAL IMPACT
None.

GENERAL PLAN CONSISTENCY
The ordinance is consistent with the programs in the General Plan Housing Element to encourage development of affordable housing.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
See ordinance for CEQA statement. The proposed regulations further the Climate Action Plan Program T-9 for Smart Growth Development and infill development.

CONCLUSION
Staff recommends adoption of the ordinance.

Town of San Anselmo Page 1 of 1 Printed on 2/3/2022
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ORDINANCE NO.

AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO AMENDING SAN ANSELMO MUNICIPAL CODE TITLE 10 (PLANNING AND ZONING), CHAPTER 6 (ACCESSORY DWELLING UNITS), ADDING NEW SECTION 10-6.210 SALE OF ACCESSORY DWELLING UNITS FOR LOW AND MODERATE

INCOME HOUSING
WHEREAS, Accessory Dwelling Units expand the opportunity for small, lower cost, housing units in San Anselmo; and
WHEREAS, the Town has approved 100% of its share of the Regional Housing Need Allocation for the 2015-2023 Housing Element cycle and almost half of the approved units have been Accessory Dwelling Units; and
WHEREAS at its meeting of June 23, 2020, the Town Council discussed its desire to promote development of deed restricted affordable housing and affirmatively promote fair housing and equity; and
WHEREAS, the Town Council wants to provide additional opportunities for the development of affordable housing within existing neighborhoods by allowing nonprofit organizations to sell Accessory Dwelling Units separately from the primary residence for affordable housing pursuant to Government Code Section 65852.26; and
WHEREAS, on September 28, 2021, Governor Gavin Newsom signed AB-345, which requires local agencies to allow an accessory dwelling unit to be sold or conveyed separately from the primary residence to a qualified buyer if certain conditions are met; and WHEREAS, on November 15, 2021, the Planning Commission conducted a public hearing on the proposed Zoning Ordinance amendments, and considered all staff reports, attachments, testimony and found the proposed ordinance consistent with the General Plan and recommended that the Town Council adopt the proposed ordinance; and
WHEREAS, the Town Council held a public hearing on January 25, 2022, to consider the Planning Commission recommendation and introduce the draft Ordinance; and has found that the provisions of this ordinance are consistent with the goals and policies of the Town’s General Plan and other adopted ordinances and regulations of the Town; WHEREAS, notice of the Planning Commission hearing was published in the Marin Independent Journal on November 5, 2021, and notice of the Town Council hearing was published in the Marin Independent Journal on January 15, 2022.

NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO DOES ORDAIN AS FOLLOWS:

SECTION 1: The Town Council finds and determines that there is no possibility that the adoption of this ordinance will have a significant effect on the environment. The ordinance is intended to Item 2.5 - Attachment 1
Item 2.5 - Attachment 1
78 modify existing local regulatory requirements to be consistent with State and local law which encourage development of Accessory Dwelling Units. The ordinance is exempt from the California Environmental Quality Act (CEQA) pursuant to Public Resources Code section 21080.17 as it implements the provisions of Government Code sections 65852.2 and 65852.22. Similarly, the ministerial approval of Accessory Dwelling Unit applications would not be a "project" for CEQA purposes, and environmental review would not be required prior to approving individual applications.

SECTION 2: Title 10 Planning and Zoning Section 10-6.209 Subsection (b) is amended to read as follows:
“(b) Except as provided in Section 10-6.210, the unit shall not be intended for sale separate from the primary residence (including creation of a stock cooperative or similar common interest ownership arrangement) and may be rented. Rental of accessory dwelling units approved after January 1, 2020, shall be for a term longer than 30 days. A deed restriction shall be recorded prior to issuance of the building permit that requires rental for a term longer than 30 days.” SECTION 3: Title 10 Planning and Zoning is amended to add a new Section 10-6.210 Sale of Accessory Dwelling Units for Low and Moderate Income Housing as required by California Government Code Section 65852.26 to read as follows:
10-6.210 Sale of Accessory Dwelling Units for Low and Moderate Income Housing. (a) For purposes of this section, the following definitions apply:
(1) “Qualified Buyer” means persons and families of low or moderate income, as that term is defined in Section 50093 of the Health and Safety Code. (2) “Qualified Nonprofit Corporation” means a nonprofit corporation organized pursuant to Section 501(c)(3) of the Internal Revenue Code that has received a welfare exemption under Section 214.15 of the Revenue and Taxation Code for properties intended to be sold to low-income families who participate in a special no-interest loan program. (b) Notwithstanding 10-6.209 (b) an accessory dwelling unit may be sold or conveyed separately from the primary residence to a qualified buyer upon receipt of a conditional use permit from the Planning Director pursuant to Government Code Section 65852.26. The Town Council may establish a fee for the permit. The Planning Director shall issue the permit upon receipt of evidence demonstrating the following requirements have been met. (1) The accessory dwelling unit or the primary dwelling was built or developed by a Qualified Nonprofit Corporation.
(2) There is an enforceable restriction on the use of the land pursuant to a recorded contract between the Qualified Buyer and the Qualified Nonprofit Corporation that satisfies all of the requirements specified in Section 402.1(a)(10) of the Revenue and Taxation Code.

Item 2.5 - Attachment 1
Item 2.5 - Attachment 1
79 (3) The property will be held pursuant to a recorded tenancy in common agreement that includes all of the following:
(A) The agreement allocates to each qualified buyer an undivided, unequal interest in the property based on the size of the dwelling that each qualified buyer occupies.
(B) A repurchase option that requires the Qualified Buyer to first offer the Qualified Nonprofit Corporation to buy the accessory dwelling unit or primary dwelling if the buyer desires to sell or convey the property. (C) A requirement that the Qualified Buyer occupy the accessory dwelling unit or primary dwelling as the buyer’s principal residence. (D) Affordability restrictions on the sale and conveyance of the accessory dwelling unit or primary dwelling that ensure the accessory dwelling unit and primary dwelling will be preserved for low-income housing for 45 years for owner-occupied housing units and will be sold or resold to a Qualified Buyer.
(E) Separate water, sewer, or electrical connection to a utility providing service to the primary residence, if required by that utility.
(F) If the tenancy in common agreement is recorded after December 31, 2021, it shall also include all the following:
a. Delineation of all areas of the property that are for the exclusive use of a cotenant. Each cotenant shall agree not to claim a right of occupancy to an area delineated for the exclusive use of another cotenant, provided that the latter cotenant’s obligations to each of the other cotenants have been satisfied.
b. Delineation of each cotenant’s responsibility for the costs of taxes, insurance, utilities, general maintenance and repair, improvements, and any other costs, obligations, or liabilities associated with the property. This delineation shall only be binding on the parties to the agreement, and shall not supersede or obviate the liability, whether joint and several or otherwise, of the parties for any cost, obligation, or liability associated with the property where such liability is otherwise established by law or by agreement with a third party. c. Procedures for dispute resolution among the parties before resorting to legal action.
(4) A condition of approval shall require a grant deed naming the grantor, grantee, and describing the property interests being transferred to be recorded with the Marin County Item 2.5 - Attachment 1
Item 2.5 - Attachment 1
80 Clerk and a Preliminary Change of Ownership Report to be filed concurrently with the grant deed pursuant to Section 480.3 of the Revenue and Taxation Code.

SECTION 3: Severability. To the extent allowed under State law, the Town Council hereby declares every section, paragraph, sentence, cause and phrase is severable. To the extent allowed under State law, if any section, paragraph, sentence, clause or phrase of this ordinance is for any reason found to be invalid or unconstitutional, such invalidity, or unconstitutionality shall not affect the validity or constitutionality of the remaining sections, paragraphs, sentences, clauses or phrases.

SECTION 4: Inclusion in the San Anselmo Municipal Code. It is the intention of the San Anselmo Town Council that the text in Section 2 be made a part of the San Anselmo Municipal Code and that the text may be renumbered or relettered and the word "Ordinance" may be changed to "Section", "Chapter", or such other appropriate word or phrase to accomplish this intention.

SECTION 5: This Ordinance shall go into effect thirty (30) days from its adoption and shall be posted or published as required by State law.

THE FOREGOING ORDINANCE was introduced at a regular meeting of the San Anselmo Town Council on January 25, 2022, and was adopted at a regular meeting of the San Anselmo Town Council on , by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

Alexis Fineman, Mayor
ATTEST: Carla Kacmar, Town Clerk
Item 2.5 - Attachment 1
Item 2.5 - Attachment 1
81 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.6.

FROM:

Dannielle Mauk, Community Services Director
SUBJECT:

Special Event Application: First Responder Therapy Dog Bake Sale

RECOMMENDATION
That Council approve the application for the First Responder Therapy Dog bake sale at Imagination Park on February 12, 2022, from 11am to 1:30pm.

BACKGROUND
First Responder Therapy Dogs are certified therapy dog teams who address behavioral health needs by providing emotional support to first responders with the use of therapy dogs. Their teams make scheduled visits to fire stations, police departments and 911 call takers. Some of their favorite places to visit are Central Marin Police, Ross Valley Fire, Marin County Fire and Marin CHP. They are a 501.c nonprofit and provide all their services free of charge.

DISCUSSION
Archie Williams High School has a First Responder Therapy Dog club that has been helping the First Responder Therapy Dogs organization with fundraising. They would like to partner together on February 12, 2022, from 11am to 1:30pm and have a bake sale at Imagination Park. They will provide a few of their therapy dogs for the community to pet and get to know. It is a good opportunity for the community to get to know more about the organization.

The attached application and proof of insurance provide details of the event.

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Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.7.

FROM:

Dannielle Mauk, Community Services Director
SUBJECT:

Special Event Application: Lion Dance by the Library

RECOMMENDATION
That Council approve the application for the Marin Chinese Cultural Association Lion dance team to perform on the Town Hall lawn on February 12, 2022, from 11am to 12:30pm.

BACKGROUND
The San Anselmo Public Library strives to provide high quality lifelong learning, cultural enrichment, and intellectual stimulation for the community. The library has offered this event in partnership with the Marin Chinese Cultural Association Lion Dance Team in the past and showcased the Chinese tradition of Lion Dance to welcome the Lunar New Year. They look forward to continuing this relationship and bringing this beautiful cultural event to the San Anselmo community.

DISCUSSION
The incredible Lion Dance Team would return to San Anselmo for another exciting performance. The library would celebrate the Lunar New Year with the Marin Chinese Cultural Association Lion dance team performing traditional Lion Dances.

The performance would take place on Town Hall lawn on February 12, 2022, from 11am to 12:30pm. This is a community performance for all ages.

The attached application provides details of the event.

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Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.8.

FROM:

David P. Donery, Town Manager
SUBJECT:

Authorize the Town Manager to Execute an Interagency Agreement with the Town of Fairfax to provide Climate Action Coordinator Services to the Town of San Anselmo

RECOMMENDATION
That the Council authorize the Town Manager to execute an Interagency Agreement with the Town of Fairfax to provide Climate Action Coordinator Services to the Town of San Anselmo in substantially the same form as the attached proposed agreement, subject to final approval by the Town Attorney (Attachment 1).

BACKGROUND
On February 11, 2020, the Town Council adopted a resolution joining a regional, national and international climate emergency mobilization effort at all levels of government to reverse global warming. The impacts of climate change are being felt equally in Town and in our neighboring jurisdiction, the Town of Fairfax. Each Town has adopted a Climate Action Plan and established a Climate Action Committee and is committed to effecting real change through local efforts.

To that end, the Councils in both Towns have recognized the need for a champion to lead conversations, develop key stakeholder connections, build community support through a cohesive communication plan, and usher in action plans, programs, and policies to effect measurable change. Staff believes that combining efforts through an interagency agreement to share the services of a Climate Action Coordinator is the most effective and efficient use of public funds.

DISCUSSION
The Towns have successfully recruited and secured a candidate to serve as a Climate Action Coordinator for the two jurisdictions. The attached proposed Interagency Agreement reflects the arrangement between the Towns and was approved by the Fairfax Council on February 2, 2022.

Under the agreement, Fairfax will be the employer for the position and the Town will pay Fairfax an amount equal to the fully-burdened hourly rate paid by Fairfax to the employee and a proportionate share of any direct costs of necessary equipment and materials. For the FY 2021-2022, the hourly pay rate for the employee will be $30.77 and the amount billed by Fairfax to San Anselmo that will include the pay rate plus benefit and other costs will be no less than $48.41 per hour and must not exceed $50.00 per hour. Fairfax will invoice San Anselmo monthly, and the invoice must accurately detail all hours or portions of hours worked by Town of San Anselmo Page 1 of 2 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 2.8.
its employee on behalf of San Anselmo for the preceding month.

The Town Manager is seeking the Council’s authorization to execute an interagency agreement in substantially the same form at the attached agreement to share the services of the Fairfax Climate Action Coordinator with the Town of San Anselmo.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Authorizing the Town Manager to execute an agreement allowing for shared services for a Climate Action Coordinator is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).

Contracting for Climate Action Coordinator services will allow the Town to meet more of the goals set forth in the Climate Action Plan more efficiently and without burdening Town staff.

Attachment 1 - Proposed Interagency Agreement
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AGREEMENT BETWEEN THE TOWN OF FAIRFAX AND THE

TOWN OF SAN ANSELMO FOR CLIMATE ACTION SERVICES
This Agreement is made and entered into this _____ day of February 2022 (the “Date of the Agreement”), by and between the TOWN OF FAIRFAX (hereinafter "Fairfax"), and the TOWN OF SAN ANSELMO (hereinafter "San Anselmo") (Fairfax and San Anselmo will be referred to collectively herein as the “Towns”).

RECITALS
WHEREAS, the Towns have for many years provided mutual aid and other support/coordination in connection with their various municipal activities; and WHEREAS, both Towns employ full-time employees to deliver ongoing core services and programs; and WHEREAS, the Towns have identified a need for assistance in coordinating their independent environmental initiatives related to GHG emission reduction and climate change adaptation plans; and WHEREAS. This work requires a unique set of professional skills including expertise in climate action, community organizing, and local policy development and is anticipated to last approximately two years and at just less than 20 hours a week for each town, and
WHEREAS, the Towns would like to appoint a Climate Action Coordinator to provide these services and realize it would be challenging if not impossible to retain an individual with the requisite skill set for the hours and term available individually, and
WHEREAS, Fairfax and San Anselmo can assist each other in obtaining a qualified individual with the authority to perform the requisite duties in either community through an interagency agreement for services.

AGREEMENT
NOW, THEREFORE, the parties hereby agree as follows:

1. PROJECT COORDINATION/DESCRIPTION.

The Town Manager for the Town of Fairfax, or appropriate designee, is hereby designated the PROJECT MANAGER for Fairfax, and the Town Manager of San Anselmo, or appropriate designee is hereby designated the PROJECT MANAGER for San Anselmo. Within their respective jurisdictions, each shall supervise all aspects of the progress and execution of this Agreement as to all climate action, environmental sustainability, climate change adaptation, and GHG emission reduction related activity carried out by the Climate Action Coordinator.

2. SHARING OF CLIMATE ACTION COORDINATOR.

Fairfax will provide San Anselmo with a Climate Action Coordinator who will provide the services set forth in Exhibit A hereto. Fairfax and San Anselmo will collaborate in the recruitment of said individual and Fairfax will be the employer and will assign the appointee under this Agreement and may assign different individuals as it sees fit. However, San Anselmo’s Town Manager has the authority to reject/not accept any such individual employee.

ITEM 2.8 - ATTACHMENT 1
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90 3. COMPENSATION.

For the full performance of the services described herein San Anselmo will pay Fairfax an amount equal to the fully burdened hourly rate paid by Fairfax to the employee assigned to San Anselmo and a proportionate share of any direct costs of necessary equipment and materials such as a computer or phone to perform the work for each hour worked. For the FY 2021-2022, the hourly rate for the employee will be $30.77 and the amount billed by Fairfax to San Anselmo will be no less than $48.41 per hour and must not exceed $50.00 per hour. Fairfax will invoice San Anselmo monthly, and the invoice shall accurately detail all hours or portions of hours worked by its employee on behalf of San Anselmo for the preceding month. San Anselmo agrees to pay all such invoices promptly.

4. TERM OF AGREEMENT.

The Term of this Agreement will start from the Date of the Agreement and continue until terminated according to with Section 5 below.

5. TERMINATION.

A. Either party may terminate this Agreement without cause upon thirty (30) days written notice.

B. Either party may terminate this Agreement for cause upon fifteen (15) days written notice mailed or personally delivered to the other party, and the notified party's failure to cure or correct the cause of the termination, to the reasonable satisfaction of the party giving such notice, within such fifteen (15) daytime period.

C. Upon receipt of notice of termination, neither party shall incur additional obligations under any provision of this Agreement without the prior written consent of the other.

6. INDEMNITY.

A. San Anselmo shall defend, hold harmless and indemnify Fairfax, its elected and appointed officials, officers, agents, and/or employees from any and all claims for injuries to persons and/or damage to property, and/or economic damages which arise out of the performance of this Agreement, and which result from the negligent acts or omissions of San Anselmo, its officers, agents and/or employees, or the failure to abide by any obligations under this Agreement.

B. Fairfax shall defend, hold harmless and indemnify San Anselmo, its elected and appointed officials, officers, agents and/or employees from any and all claims for injuries to persons and/ or damage to property, and/ or economic damages which arise out of the performance of this Agreement, and which result from the negligent acts or omissions of Fairfax, its officers, agents, and/ or employees, or the failure to abide by any obligations under this Agreement.

C. In the event of the concurrent negligence of San Anselmo, its officers, agents and/or employees, and Fairfax, its officers, agents and/ or employees, then the liability for any and all claims for injuries or damages which arise out of the performance of this Agreement shall be apportioned under California's Theory of Comparative negligence as presently established or may be hereafter modified.

ITEM 2.8 - ATTACHMENT 1
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91 7. NOTICES.

All notices required under this Agreement shall be in writing and shall be delivered by first class mail, postage prepaid, or by email transmission addressed as follows:

Fairfax: Town of Fairfax
142 Bolinas Road.

Fairfax, CA 94930
Attn: Town Manager
Email: [email protected]
San Anselmo: Town of San Anselmo
525 San Anselmo Avenue
San Anselmo, CA 94960
Attn: Town Manager
Email: [email protected]

Notice by first class mail shall be deemed given on the third daily after it was deposited with the United States Postal Service. Notice by email transmission shall be deemed given upon verification of receipt if received before 5:00 p.m. on a regular business day or else on the next business day.

8. INDEPENDENT CONTRACTOR.

It is understood that this Agreement is solely for the benefit of the parties hereto and gives no right to any other party. No joint venture, agent-principal relationship or partnership is formed as a result of this Agreement. No employee or agents of one party or any of its contractors or subcontractors shall be deemed, or represent themselves to be, employees of the other party.

For the purposes, and for the duration, of this Agreement, the Town of Fairfax Town Manager and any personnel assigned to provide project services to San Anselmo will act in the capacity of an Independent Contractor for San Anselmo, and not as an employee of San Anselmo.

For the purposes, and for the duration, of this Agreement, the San Anselmo Town Manager and any personnel assigned to provide project services to Fairfax shall act in the capacity of an Independent Contractor for Fairfax, and not as an employee of Fairfax.

9. MISCELLANEOUS
A. VENUE, ATTORNEYS’ FEES.

Any suit or action initiated by either party shall be brought in Marin County, California. In the event any party incurs attorney’s fees, costs or other legal expenses to enforce provisions of this Agreement against the other party, all such fees, costs, and expense shall be recoverable by the prevailing party.

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92 B. DOCUMENTS
During the progress of work on any project or service as described in Exhibit A or in a subsequent amendment to this Agreement, all records, documents, materials of evidence, and communications related to each project or service provided under the Agreement and any subsequent amendments, shall be provided to and kept by the City for whom the service is provided.

C. ENTIRE AGREEMENT -- AMENDMENTS.
i. The terms and conditions of this Agreement, all exhibits attached, and all documents expressly incorporated by reference, represent the entire Agreement of the parties with respect to the subject matter of this Agreement.

ii. This written Agreement shall supersede any and all prior agreements, oral or written, regarding the subject matter of this Agreement.
iii. No other agreement, promise or statement, written or oral, relating to the subject matter of this Agreement, shall be valid or binding, except by way of a written amendment to this Agreement.

D. SEVERABILITY. If any provisions of this Agreement are held invalid by a court of competent jurisdiction, the remainder of this Agreement shall not be affected thereby if such remainder would continue to serve the purposes and objectives originally contemplated by the Parties.

E. REMEDIES, CHOICE OF LAW. No remedy or election exercised hereunder shall be deemed exclusive but shall be cumulative with all other remedies at law or in equity. This Agreement shall be governed by the laws of the State of California.

F. FORCE MAJURE. Any provision, delay or stoppage which is due to strikes, labor disputes, inability to obtain labor, materials, equipment or reasonable substitutes therefor, acts of God, governmental restrictions or requisitions or controls, judicial orders, enemy or hostile government actions, civil commotion, fire or other casualty, epidemics or pandemics, gubernatorial orders, orders of the County Health Officer, or other causes beyond reasonable control of the party obligated to perform hereunder, shall excuse performance by such party for a period equal to the duration of such prevention, delay or stoppage.

G. MEDIATION. Should any dispute arise out of this Agreement, the parties shall meet in mediation and attempt to reach a resolution with the assistance of a mutually acceptable mediator. Neither party shall be permitted to file legal action without first meeting in mediation and making a good faith attempt to reach a mediated resolution. The costs of the mediator, if any, shall be paid equally by the parties. If a mediated settlement is reached, neither party shall be deemed the prevailing party for purposes of the settlement and each party shall bear its own legal costs.

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93 IN WITNESS WHEREOF, the parties have executed this Agreement as of the day, month and year first above written.

TOWN OF FAIRFAX TOWN OF SAN ANSELMO
_____________________________________ ___________________________________ ADAM W. POLITZER, Interim Town Manager DAVID DONERY, Town Manager

APPROVED AS TO FORM:
________________________________________________
Janet Coleson, Town Attorney
________________________________________________
Megan H. Acevedo, San Anselmo Town Attorney
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94 EXHIBIT A
Subject to the terms and conditions of this Agreement, Fairfax will provide the following services to San Anselmo:
• Up to .5 full-time equivalent Climate Action Coordinator to perform Climate Action, Community organizing, and local policy development and implementation. • Services will commence on the date the successful candidate is appointed and will continue until terminated as described in the Agreement.
• Fairfax will invoice San Anselmo and San Anselmo will make payment to Fairfax in accordance with the Agreement.
• San Anselmo will collaborate with Fairfax and participate equally in the recruitment and selection of the appointee.
• Personnel performing this service will be and will remain employees of Fairfax for purposes of salary and benefits. The position will be 37.5 hours a week and included in the unrepresented employee group as a temporary employee. The position will be limited term for a period of two years. At least three and not more than six months before the end of the two-year period, San Anselmo and Fairfax will meet to discuss whether to continue or end the position. • The Fairfax Town Manager or designee will provide performance evaluations to the appointee and the San Anselmo Town Manager or designee will provide input toward performance conversations at least twice during the two-year term at six months and between 12 and 18 months.

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95 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 2.9
FROM:

David P. Donery, Town Manager
SUBJECT:

Consider authorizing the Mayor to sign a letter in support of the Sustainable and Equitable Growth of Rooftop Solar, particularly for Low-Income and Disadvantaged Communities, via the Net Energy Metering (NEM) 3.0 Proceeding.

RECOMMENDATION
Authorize the Mayor to sign a letter in support of the Sustainable and Equitable Growth of Rooftop Solar, particularly for Low-Income and Disadvantaged Communities, via the Net Energy Metering (NEM) 3.0 Proceeding.

BACKGROUND
In December of 2021, MCE sent a letter in support of the Sustainable and Equitable Growth of Rooftop Solar, particularly for Low-Income and Disadvantaged Communities, via the Net Energy Metering (NEM) 3.0 Proceeding. As the Town’s represented on the MCE Board of Directors, Councilmember Greene has requested that San Anselmo send a letter in support of this effort

DISCUSSION
Attached is the proposed letter which further defines the program and what the letter is supporting.

Attachment 1 - Draft letter
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Alexis Fineman
Mayor
Steve Burdo
Vice Mayor
Eileen Burke
Council Member
Brian Colbert
Council Member
Ford Greene
Council Member
Town of San Anselmo
525 San Anselmo Avenue, San Anselmo, CA 94960-2682
www.townofsananselmo.org
Governor Gavin Newsom
1303 10th Street, Suite 1173
Sacramento, CA 95814
California Public Utilities Commission
505 Van Ness Ave.

San Francisco, CA 94102
December 08, 2021
RE: The Town of San Anselmo supports the Sustainable and Equitable Growth of Rooftop Solar, Particularly for Low-Income and Disadvantaged Communities, via the Net Energy Metering (NEM) 3.0 Proceeding.

Dear Governor Newsom and CPUC Commissioners,
As a member agency of Marin Clean Energy (MCE), the Town of San Anselmo requests your support to ensure that rooftop solar coupled with storage continues to grow sustainably, and equitably, through the existing Net Energy Metering (NEM) 3.0 proceeding.

Robust adoption of distributed energy resources (DERs), such as solar plus storage, is fundamental in the fight against climate change. Further, increased solar plus storage adoption increases resiliency for the entire grid, and has the potential to lessen the impacts of the climate crisis via reductions in greenhouse gas emissions. High DER penetration also creates green jobs to benefit our communities. NEM allows customers to power their homes, apartments, nonprofit organizations, businesses, cities, and schools using clean solar energy by giving them a bill credit for the excess clean electricity they send to the grid.

Today, the sustainable and equitable growth of rooftop solar is under question. California’s investorowned utilities (IOU) and other parties in the proceeding are proposing to make changes which would impact the financial incentives of NEM customers.

Some studies show that historically, rooftop solar adoption has disproportionately benefited higher income, white, single-family homeowners. MCEi1
is focused on creating sustainable and equitable
outcomes for our member communities. When determining the structure of the program under a NEM

3.0 framework, MCE urges you to consider those customers who have traditionally been excluded from the benefits of NEM, such as those who are lower-income and/or live in multi-unit dwellings and disadvantaged communities (DACs).
1 1 Barbose, Galen L., et al. Residential Solar-Adopter Income and Demographic Trends: 2021 Update. Lawrence Berkeley National Laboratory (LBNL), Berkeley, CA 2021.

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97 MCE is focused on getting battery storage, coupled with solar, into our communities to help with resiliency during emergency outages and PSPS events, and to improve grid health and reliability. Battery storage is especially important for medically vulnerable customers, critical facilities, and in DACs, where Public Safety Power Shutoff (PSPS) events have been an added burden. These battery solutions, coupled with solar, shift the benefits of solar to the evening, when the energy is needed most, and they reduce the need for fossil-based generation in the 4-9 pm timeframe. NEM solutions should bolster and incentivize storage to improve grid health and community resilience.

The proposed policy changes to NEM would make going solar more expensive to future customers, increase the amount of time it takes to pay off their investments and ultimately have the potential to limit the amount of rooftop solar (and solar plus storage) in California. Some of the proposed changes would also create monthly fixed fees that MCE customers could not avoid in their transmission and distribution charges to Pacific Gas & Electric (PG&E), regardless of the Net Surplus Compensation (NSC) that is provided by MCE.

In particular, it is critical to consider impacts to our low-income communities like those in the California Alternate Rates for Energy (CARE) and Family Electric Rate Assistance (FERA) discount programs, who may wish to enroll in NEM but may be discouraged from doing so if the financial incentives are decreased too significantly.

To promote a sustainable and equitable NEM future, the Town of San Anselmo urges a strong focus on incentivizing solar plus storage adoption (particularly among low-income customers and those living in DACs), avoiding punitive fees for installing solar, and ensuring any changes do not dissuade customers from installing battery storage. There may be a need for a modest grid-use charge for NEM customers who rely on the grid during non-solar hours, relative to their actual grid impact, to avoid crosssubsidization, but there should be no “penalty” fees for NEM customers. Any such grid-use charge should be carefully researched and developed before implementation to confirm it would not act as a disincentive to battery storage adoption.

Therefore, we oppose any CPUC proposal that imposes a penalty fee on past or future solar and solar + storage adopters. It is critical that low- and middle-income customers (including homeowners and renters) as well as those living in disadvantaged communities are not discouraged from enrolling in NEM programs. Potential solutions to consider include:
- Expanding NEM benefits for residents with household incomes at or below 80 percent of the area median income, as determined by the Department of Housing and Community Development;
- Exempting low-income customers, especially those that live in High Fire Thread District (HFTD) areas or DACs, or those who have experienced multiple PSPS events from additional fixed charges.
- Providing stronger incentives for low-income customers that live in HFTD areas to install solar plus storage systems;
- Exempting low-income customers and those who live in DACs from additional fixed charges; - Providing stronger upfront incentives for low-income customers and those who live in a DAC to install solar plus storage systems; and
- Exempting customers who install batteries from any proposed fixed charges (and providing compensation for those DERs), as their batteries provide additional grid benefits.

California has long been a model for the clean energy transition, and what happens here will inform the clean energy landscape across the United States. As we emerge from the economic and public health crises caused by COVID-19, the Town of San Anselmo urges you to maintain the benefits of solar energy ITEM 2.9 - ATTACHMENT 1
ITEM 2.9 - ATTACHMENT 1 2
98 for all Californians when storage is included, ensure that rooftop solar plus battery storage continues to grow sustainably and equitably, and focus investment on the ratepayers and communities who are at the forefront of the social justice and climate crisis.

Sincerely,
Alexis Fineman, Mayor
Town of San Anselmo
525 San Anselmo Avenue
San Anselmo, CA 94960
[email protected]
i
ITEM 2.9 - ATTACHMENT 1
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99 Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 3.

FROM:

Jeff Zuba, Finance & Administrative Services Director
SUBJECT:

Fiscal Year 2020-2021 Audited Basic Financial Statements

RECOMMENDATION
That Council accept the Annual Audited Basic Financial Statements for the fiscal year ended June 30, 2021, prepared by Maze & Associates.

BACKGROUND
Maze & Associates, Certified Public Accountants, conducted the audit of the Town’s financial statements.

Based on their examination of Town records and procedures, they have issued an “unqualified” opinion for the Town’s financial statements.

This is the first year of the Town’s contract with Maze & Associates to conduct the audit of the financial statements for the Town. Copies of the documents are included in the Town Council packet. They are also included as part of the agenda packet available for public viewing on the Town’s website. Katherine Yuen, Vice President of Maze & Associates, will present the report to the Town Council on February 8, 2022. Following action by the Council, the document will be available for public viewing in the Finance Department for a period of 30 days and will be posted on the Town’s website.

The basic financial statements include balance sheets, revenue, and expenditure reports for each of the Town’s funds, and notes on a number of items designated by the auditor. This section also includes government-wide financial statements as required by the Governmental Accounting Standards Board (GASB) Statement No. 34. This information regarding the Town’s financial position includes such items as valuation of the Town’s fixed assets, capitalization and depreciation of those assets, indebtedness related to those assets, and information on the debt service and employee benefit accruals.

Also included in this section is the reporting of the Town’s unfunded net pension liability as required by GASB No. 68. This liability takes into account both employer and employee contributions, investment earnings and benefits paid out by the pension plan trustee, CalPERS. The annual expense is reported and calculated based upon investment earnings, member pension contributions, less benefits paid out. The Town’s net pension liability is $8,903,583. The Town issued Pension Obligation Bonds in fiscal year 2021-2022 to address this liability. This issue is referenced as a subsequent event in the footnotes of the financial statements.

Fiscal year 2020-2021 marks the fourth year of implementation of the new Other Postemployment Benefits (OPEB) Town of San Anselmo Page 1 of 3 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 3.
accounting standard issued by the Governmental Accounting Standards Board (GASB) known as GASB 75. The requirements, which will affect all public agencies with defined benefit programs other than pension, are very similar to those of GASB 68. The Net OPEB liability as of this date was measured to be $1,800,607.

At the highest summary level, the government-wide statements show that the Town’s net position is $29,714,408 which is an increase of $4,013,258 as compared to last year. The increase is primarily due to budget constraint and cut back of spending, various infrastructure projects, and payments made to reduce debt related liabilities. Unlike previous years, the General Fund, Measure D Sales Tax Fund, Emergency Projects, and Downtown Revitalization Fund are presented as separate funds for ease of reading the financial statements and fiscal transparency.

The General Fund’s combined ending fund balance as of June 30, 2021, was $6,264,830 as compared to $4,437,465 as of June 30, 2020, restated. The other major funds ending fund balance shown on the Town’s financials is the Measure D Sales Tax Fund ‘s ending balance was $812,102, Grants fund was $106,404, Recreation was $343,672, and Road Maintenance was $253,972. The funds not listed above are considered non-major funds with details provided in the supplemental information beginning on page 75 of the attachment annual report.

General Fund
Given the financial pressure from the pandemic, the Town was focused on the year end results and the potential effect on the Town’s reserves. General Fund is the fund that maintains the Town’s operating activities and its reserves. As shown on page 70 of the attached report, Total General Fund actual revenue exceeded the budgeted revenue by $2,134,425. Property tax revenues remained strong, with a growth in line with prior years as properties change ownerships. The revenue in other areas was stable in fiscal year 2020-21 was from sales taxes, licenses and permits revenue, and fines and forfeitures, as there was less volatility compared to the previous fiscal year from the COVID-19 pandemic. Expenditures and transfers-out for the general fund were $280,942 more than the budgeted amount, mainly because of contracted services for engineering plan checks and the corp yard. These costs were covered by plan check revenue and position vacancies.

Pleased that the June 30, 2021, General Fund balance ended on track with $3,455,219 of unassigned fund balance (page 53), which is about 19.2% of the combined expenditures and transfers-out amount in the 2022-23 budget. Also, in the committed fund balance is $1,669,817 or 9.2% set aside for general fund reserve to align with Resolution No. 3962 stipulating the creation of the commitment. Those dollars available for general fund spending is 28.45% fund balance reserve mentioned at the January 25, 2022, Town Council meeting when discussing the mid-year budget.

The conclusion presented in the independent auditor’s report is that the basic financial statements present fairly, in all material respects, the financial position of the Town as of June 30, 2021. The results of its operations and cash flows of its proprietary fund types for the fiscal year are in conformity with generally accepted accounting principles. This conclusion is known as a “clean audit report.”

FISCAL IMPACT
There would be no direct fiscal impact to the Town to approve this item.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Town of San Anselmo Page 2 of 3 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 3.

The Council’s discussion of this item is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).

CONCLUSION
The audit report outlined above provides the Council with an overview of the fiscal condition and internal control of the Town as of June 30, 2021. The recommended action is the accept the auditor’s report.

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TOWN OF SAN ANSELMO
California
Annual Financial Report
June 30, 2021
Town Council
Brian Colbert
Alexis Fineman
Steve Burdo
Ford Greene
Eileen Burke
Mayor
Vice Mayor
Member
Member
Member
Appointed Officials
Town Manager
David P. Donery
Finance & Administrative Services Director
Jeffery Zuba
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TOWN OF SAN ANSELMO
Table of Contents
INDEPENDENT AUDITOR'S REPORT ...................................................................................................... 1-2 MANAGEMENT'S DISCUSSION AND ANALYSIS (unaudited)
Required Supplementary Information, as prepared by management ........................................................ 3-10

GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Position ............................................................................................................................. 12 Statement of Activities ................................................................................................................................. 13 BASIC FINANCIAL STATEMENTS:

FUND FINANCIAL STATEMENTS
Governmental Funds:

Balance Sheet ................................................................................................................................................... 15 Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position ................................................................................................................ 16 Statement of Revenue, Expenditures, and Change
in Fund Balances - Governmental Funds .................................................................................................. 17 Reconciliation of the Statement of Revenue, Expenditures, and Change in Fund Balances of Governmental Funds to the Statement of Activities ..................................................... 18 Proprietary Funds:

Statement of Net Position ................................................................................................................................. 19 Statement of Revenue, Expenses, and Change in Net Position ....................................................................... 20 Statement of Cash Flows .................................................................................................................................. 21 NOTES TO FINANCIAL STATEMENTS .................................................................................................. 22-61 REQUIRED SUPPLEMENTARY INFORMATION (unaudited)
Cost-Sharing Employer Defined Benefit Pension Plan .......................................................................... 63-64 Schedule of Changes in the Net OPEB Liability and Related Ratios ........................................................... 65 Budgetary Comparison Information:

General Fund ................................................................................................................................................. 66 Measure D Sales Tax ..................................................................................................................................... 67 Grants Fund ................................................................................................................................................... 68 Recreation Fund ............................................................................................................................................. 69 Road Maintenance Fund ................................................................................................................................ 70

SUPPLEMENTARY INFORMATION
Combining Funds Financial
Nonmajor Governmental Funds:

Combining Balance Sheet ................................................................................................................ 72-75 Combining Statement of Revenue, Expenditures, and Change in Fund Balances ............................. 76-79 ITEM 3 - Attachment I
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INDEPENDENT AUDITOR’S REPORT
Honorable Mayor
Members of the Town Council
Town of San Anselmo, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Town of San Anselmo (Town), California, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents.

Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

Auditor’s Responsibility
Our responsibility is to express an opinion on these financial statements based upon our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.

In making those risk assessments, the auditor considers internal control relevant to the Town’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purposes of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant estimates made by management, as well as evaluating the overall presentation of the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Town, as of June 30, 2021, and the respective changes in financial position and where applicable, cash flows thereof, for the year then ended in accordance with accounting principles generally accepted in the United States of America.
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Emphasis of Matters
As discussed in Note 15, the Town restated the beginning balances of the net positions of the Insurance Internal Service Fund and the Governmental Activities
In addition, management adopted the provisions of Governmental Accounting Standards Board Statement Number 84 – Fiduciary Activities, which became effective during the year ended June 30, 2021. As a result of the implementation, the beginning fund balance of the aggregate remaining fund information and the beginning net position balance of the Governmental Activities were restated as discussed in Note 1Q.

These emphases of matters do not constitute a modification to our opinions.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis, and other Required Supplementary Information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information, although not part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historic context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Other Information
Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the Town’s basic financial statements as a whole. The Supplemental Information as listed in the Table of Contents are presented for purposes of additional analysis and are not a required part of the financial statements.

The Supplementary Information are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the basic financial statements.

Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Pleasant Hill, California
February 2, 2022
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MANAGEMENT’S DISCUSSION & ANALYSIS
Prepared by Management
(unaudited)
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
The Management Discussion and Analysis (MD&A) provides an overview of the Town of San Anselmo (the “Town”) activities and financial performance for the fiscal year ended June 30, 2021. To obtain a complete understanding of the Town’s financial condition, this document should be read in conjunction with the accompanying Basic Financial Statements and Notes to the Basic Financial Statements.

OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the Town’s basic financial statements. The Town’s basic financial statements consist of three components: Government-wide Financial Statements, Fund Financial Statements, and Notes to the Basic Financial Statements. This report also contains required and other supplementary information in addition to the basic financial statements themselves.

Government-wide Financial Statements
The Government-wide Financial Statements consist of the Statement of Net Position, and the Statement of Activities. These statements are designed to provide readers with a broad overview of the Town’s finances, in a manner like a private-sector business. They provide information about the activities of the Town as a whole and present a longer-term view of the Town’s finances.

The Statement of Net Position presents information on all of the Town’s assets and liabilities, with the difference between the two reported as net position. Over time, increases or decreases in net position may serve as a useful indicator of whether the financial position of the Town is improving or deteriorating.

The Statement of Activities presents information showing how the Town’s net position changed during the most recent fiscal year. All changes in net position are reported as soon as the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, some of the revenue and expenses reported in this statement may result in cash flows only in future fiscal periods, such as revenue related to uncollected taxes or interest expense incurred but not paid.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The Town, like other governmental entities, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Funds of governmental entities are divided into three categories: Governmental Funds, Proprietary Funds, and Fiduciary Funds.

Governmental Funds
Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on both short-term inflows and outflows of spendable resources and the remaining year-end balances available for spending. This information may be useful in evaluating a government’s near-term financing requirements. Because the focus of governmental fund financial statements is narrower than that of the government-wide financial statements, it is useful to compare the information presented for governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of the government’s nearterm financing decisions. Both the governmental funds balance sheet and the statement of revenue, expenditures, and changes in fund balances provide a reconciliation to assist the reader with this comparison between governmental funds and governmental activities.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
The Town maintains 23 individual governmental funds. In the governmental funds balance sheet, and the statement of revenue, expenditures, and changes in fund balances, information is presented separately for the following funds considered to be major funds:
 General Fund
 Measure D Sales Tax Fund
 Grants Fund
 Recreation Fund
 Road Maintenance Fund
Special Revenue Funds: these funds generally account for revenue derived from specific sources. These funds are required by statute or ordinance to finance particular functions or activities of government or are restricted as to their use, and include the following funds:
 Community Facilities Master Plan Fund
 Downtown Revitalization Fund
 Emergency Projects Fund
 Gas Tax Fund
 Library Tax Fund
 Isabel Cook Community Center Fund
 Robson House Fund
 Special Events Fund
 Measure A Parks Fund
 Creekside Commons Fund
 Measure C Wildfire Tax Fund
 Snack Shack Fund
Capital Project Funds: these funds are used to account for the construction of capital facilities or acquisition of equipment and include the following funds:
 Capital Reconstruction fund
 Equipment Replacement fund
Debt Service Fund: these funds are used to account for and accumulate financial resources to be used for principal and interest payments on the Town’s long-term obligations, and include the following funds:
 Measure G Debt Service, Bond Series 2003
 Measure G Debt Service, Bond Series 2011
 Municipal Lease Fund
 Measure G Debt Service, Bond Series 2020
Proprietary Funds
The Town currently reports one Internal Service fund; the Insurance fund. This fund accounts for the premium payments as well as the self-insured portion of the Town’s workers’ compensation and liability insurance programs. 5 ITEM 3 - Attachment I
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
Notes to the Financial Statements
The Notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The Notes follow the Basic Financial Statements.

Required Supplementary Information
In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary information in addition to this discussion and analysis concerning the Town’s budgetary to actual comparison schedules, its schedule of funding progress for the other postemployment benefits plan, and its costsharing multiple-employer defined benefits pension plan schedule, which is administered by CalPERS as trustee for the plan. This report presents combining nonmajor fund financial statements, which follow the required supplementary information section.

FINANCIAL HIGHLIGHTS
Government-wide Financial Statement Highlights
 The Government-wide statement of net position, appearing as the first statement of the basic financial statements and summarized in Management’s Discussion and Analysis, reports the Town’s total assets to be $46,626,646, deferred outflows of resources at $1,954,575, total liabilities of $17,747,427, deferred inflows of resources at $1,119,387, and net position of $29,714,408.  The Town’s total revenue for governmental funds of $26,755,287 was offset by total expenses of $24,462,499, resulting in an increase in governmental fund balances of $2,292,788.  The Town’s capital assets totaled $32,856,415, net of $13,607,409 in accumulated depreciation.  The Town’s long-term debt and obligations totaled $13,575,731 as of June 30, 2021, a decrease of $1,826,992 over the prior fiscal year. The decrease is mainly contributed from payments made to reduce the general obligation bonds, pension obligation bonds, and municipal lease.

Fund Financial Statement Highlights
 Governmental Funds – As of the close of fiscal year 2021, the Town’s governmental funds reported a combined ending fund balance of $10,520,343 as compared to $8,227,555 as of June 30, 2020. Of this total amount, $41,466 is nonspendable, $3,767,778 is restricted, $1,803,518 is committed, $1,452,362 is assigned, and $3,455,219 is unassigned.
 Governmental fund resources totaled $25,221,516, a decrease of $361,423 from the those of the previous year. Approximately $2,178,794 was due to a reduction grant revenue offset by increases in property taxes and licenses and permit fees.
 Governmental fund expenditures decreased by $1,710,999 to $23,013,838 from $24,724,837 in the prior year, due primarily to the reduction in activities as a result of the COVID-19 pandemic.

Government-wide Financial Statement Analysis
A condensed presentation of the Statement of Net Position is presented in the following table comparing last fiscal year to the most recently completed fiscal year:
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
Amount Percent
2021 2020 Change Change
Assets
Current and other assets 13,770,231 $ 11,353,477 $ 2,416,754 $ 21% Capital assets, net 32,856,415 31,648,379 1,208,036 4%
Total assets 46,626,646 43,001,856 3,624,790 8%
Deferred outflows 2,095,306 1,954,575 (140,731) -7%
Totals 48,581,221 45,097,162 3,484,059 8%
Liabilities
Current and other liabilities 3,860,810 2,674,482 1,186,328 44% Noncurrent liabilities 13,886,617 15,634,733 (1,748,116) -11% Total liabilities 17,747,427 18,309,215 (561,788) -3%
Deferred inflows 1,716,280 1,119,387 (596,893) -35%
Totals 18,866,814 20,025,495 (1,158,681) -6%
Net Position
Net investment in
capital assets 29,513,428 27,539,136 1,974,292 7%
Restricted 3,773,002 3,626,972 146,030 4%
Unrestricted (3,572,022) (6,094,441) 2,522,419 -41%
Total net position $ 29,714,408 $ 25,071,667 $ 4,642,741 19% June 30
Statement of Net Position
Comparison of FY 2021 and FY 2020
Net position of $29,714,408 at June 30, 2021 as compared to $25,071,667 at the close of the prior fiscal year changed due to the following:
 Current governmental assets increased by $2,416,754, primarily due to the budget constrain and cutting back of spending.
 Net capital assets increased by $1,208,036 due to additional infrastructure projects, such as Bolinas Construction project and various paving projects, etc.,  Total liabilities decreased by $561,788 due payments made to reduce the general obligation bonds, pension obligation bonds, and municipal lease.
 Noncurrent liabilities of $13,886,617 included the unfunded net pension liability, noncurrent portion of insurance claim liabilities, the noncurrent portion of long-term debt, and the postemployment benefit plan obligation.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
General Government Functions
A condensed presentation of the Statement of Activities is presented in the following table comparing last fiscal year to the most recently completed fiscal year:

Amount Percent
2021 2020 Change Change
Revenue
Program revenue $ 2,724,428 $ 4,996,609 $ -45% (2,272,181) General revenue 20,894,619 19,242,975 1,651,644 9%
Total revenue 23,619,047 24,239,584 (620,537) -3%
Expenses
General government 3,728,403 3,359,842 368,561 11%
Public safety 8,957,468 9,009,414 (51,946) -1%
Community development 335,414 457,019 (121,605) -27%
Public works 4,173,518 3,635,917 537,601 15%
Culture and Recreation 2,313,364 2,728,418 (415,054) -15% Other 97,622 202,531 (104,909) -52%
Total expenses 19,605,789 19,393,141 212,648 1%
Change in Net Position 4,013,258 4,846,443 (833,185) -17% Net Position - beginning 25,701,150 20,225,224 5,475,926 27% Net Position - end of year 29,714,408 $ $ 25,071,667 $ 4,642,741 19% June 30
Comparison of FY 2021 and 2020
Statement of Activities
 Total revenue decreased by $620,537 due primarily to grant funding for various capital projects.  Total expense increases were due to the continuing impact of GASB 68 (Pension Plan expense) and GASB 75 (OPEB retiree medical benefits plan expense).
 Public works expenses increased by $537,601 due primarily to increased construction activity for FY2020- 2021.

FINANCIAL ANALYSIS OF MAJOR GOVERNMENTAL FUNDS
General Fund
Total general fund revenue exceeded budgeted revenue by $2,108,307. This includes property tax exceeding the budgeted amount by $1,409,472 and Licenses and permit fees, exceeding the budget by $378,845 Also, fines and forfeitures were $59,937 less than the budgeted amount, which was resulted from COVID-19 pandemic impacts.

Expenditures and transfers out for the general fund were $280,942 more than the budgeted amount, mainly because of the reduction of activities as a result of shelter-in-place orders in response to the COVID-19 pandemic. 8 ITEM 3 - Attachment I
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Management’s Discussion and Analysis
June 30, 2021
Grants Fund
The Grants fund’s purpose is to track grant proceeds, mainly those associated with street resurfacing, median maintenance, and other capital improvement projects. The revenue was received in 2020-21 was $2,410,682 less than the budgeted amount due to capital projects not progressing as expected.

Recreation Fund
Recreation fund revenue is derived from its programs. During 2020-21, the department collected revenue in the amount of $1,088,781, which was approximately $319,344 less than the budgeted amount. Expenditures and transfers-out for the year totaled $1,278,123. The ending balance decreased by approximately $189,343 was directly attributable to the coronavirus pandemic and shelter-in-place orders.

Isabel Cook Complex Fund
The Isabel Cook Complex fund revenue exceeded expenditures in fiscal year 2020-21 by $17,876, bringing the ending fund balance to $8,495. This fund receives its revenue through rental income. The Town took these measures to offer some relief to artists that are struggling to pay the rent due to the COVID-19 impacts.

Capital Assets and Debt Administration
Capital Assets - the Town’s investment in capital assets at year-end was $32,856,417, net of depreciation; an increase of $1,208,037 as compared with the previous fiscal year, primarily due to infrastructure improvements.

Long-term Debt and Obligations- the Town had $13,575,731 outstanding in long-term debt and obligations (not including insurance claims). This is a decrease of $1,826,992 as compared to the prior fiscal year. This decrease is primarily due to payments made to reduce the general obligation bonds, pension obligation bonds, and municipal lease.

ECONOMIC OUTLOOK AND BUDGET FOR 2021-2022
The Town continues to monitor the local economy and assesses an improving outlook. In fiscal year 2020, the local economy was stagnating from the global COVID-19 Pandemic where local businesses severely cutback on staffing and consumer demand for services plummeted. Meanwhile public health costs for mitigation and prevention dramatically increased to slow the spread of the virus. Moving forward to June 30, 2021, and beyond, the local economy is steadily expanding now with public health mitigation efforts taking effect and local confidence rising.

REVENUE
The Town’s largest revenue source is property tax which account for 78% of the Town’s total General Fund operating revenue, or 66% of total governmental funds revenue. Based on the most recent information available, General Fund secured property tax is expected to increase by 3.2%, as compared with the 2020-21 fiscal year.

Sales tax and transactions and use tax (Measure D) combined, represent the Town’s second largest tax revenue generators. It has achieved a 8% gain over the previous year. The Town’s annual budget, adopted in June 2021, includes $2,396,366 in sales tax revenue.

The budget for permits and fee revenue was increased by $170,000 due anticipated increased in construction activity and the new business license
Overall, other revenue sources are expected to be stable.

EXPENDITURES
Employee-related expenses account for approximately 78% of the Town operating expenditures, including the Fire and Police Service contract payments. In 2021-2022 Town employees received a 1.5% increase in July and 1.0% in January in their salary schedules. The overall increase to operating fund salaries for 2020-21 is estimated at approximately 7%. The overall increase provides an increase to salary schedules, scheduled step increases, and joint power contracts.
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Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2021
On January 1, 2013, the California Public Employees Pension Reform Act of 2013 (PEPRA) went into effect. The Pension Reform Bill impacts new public employees and establishes a cap on the amount of compensation that can be used to calculate a retirement benefit. It also increases the age at which an employee is eligible for service credit retirement. In 2020-21, more than half of the Town’s employees were enrolled in the PEPRA plan. PEPRA Plan Employees pay at least half their share of the normal retirement pension costs.

Normal retirement pension costs, the annual cost of service accrual for the upcoming year for active employees, is expected to increase by approximately $32,945. This is the result of increased salary costs, and the discount rate increase. The Town pays no portion of the CalPERS retirement plan employee contribution. “Classic Employees,” those enrolled in CalPERS or a reciprocal plan prior to January 1, 2013 without a significant break in service, pay 8% of salary as employee contributions, plus an additional 5.5% or 4.5% (depending on bargaining group) toward the employer contribution.

The Town has issued Pension Obligation Bonds to significantly reduce its unfunded pension liability in September 2021. Additionally, the Town has established a pension stabilization trust. The balance of this trust was approximately $624,751 as of June 30, 2021. The balance in the trust can be used only to pay expenditures related to retirement costs.

The Town’s experience with the Bay Cities Joint Powers Insurance Authority, our self-insurance pool, has remained fairly stable. Costs for Workers Compensation claims were as anticipated, but costs for liability claims were lower than anticipated. A fund transfer of $450,000 to the Insurance Fund has been made to ensure that insurance reserves remain at the level deemed sufficient by the Bay Cities Joint Powers Insurance Authority to fund fully our outstanding claims going forward.

Fiscal Challenges
The long-term fiscal challenges facing the Town continue to be:
 Ensuring sufficient funds to maintain the Town’s streets and storm drain infrastructure at current levels.  Addressing aging infrastructure in Town buildings, parks and other public facilities, and replacing older, outdated equipment.
 Relying heavily on a relatively fixed tax base, restricted by a geography offering few development possibilities for tax revenue expansion.

Request for Information
This financial report is designed to provide our citizens, taxpayers, creditors and government regulators with a general overview of the Town’s finances and to demonstrate the Town’s accountability for the money it receives.

Below is the contact address for questions about this report or requests for additional financial information.

Finance & Administrative Services Director
Town of San Anselmo
525 San Anselmo Avenue
San Anselmo, CA 94960
(415) 258-4678
10 ITEM 3 - Attachment I
ITEM 3 - Attachment I 14
116

GOVERNMENT-WIDE FINANCIAL STATEMENTS
ITEM 3 - Attachment I
ITEM 3 - Attachment I 15
117
Governmental
Activities
Current Assets
Cash and investments (Note 2) $ 11,376,205
Restricted cash and investments (Note 2) 624,751
Receivables 1,711,035
Prepaid expenses 58,240
Total current assets 13,770,231
Noncurrent Assets
Capital assets, non-depreciable (Note 4) 5,368,111
Capital assets, net of depreciation (Note 4) 27,488,305 Total noncurrent assets 32,856,416
Total assets 46,626,647
Deferred Outflows of Resources
1,738,579
215,996
Total deferred outflows of resources 1,954,575

LIABILITIES
Current Liabilities
Accounts payables 783,573
Accrued liabilities 23,095
Unearned revenue 473,074
Deposits payable 1,456,299
Interest payable 36,242
Compensated absences (Note 1I) 16,102
Long term debt due in one year (Note 6) 943,312
Insurance claims due in one year (Note 12) 129,113
Total current liabilities 3,860,810
Noncurrent Liabilities
Compensated absences (Note 1I) 244,865
Long term debt due in more than one year (Note 6) 2,626,676 Insurance claims due in more than one year (Note 12) 310,886 Net Pension Liability (Note 9) 8,903,583
Net OPEB Liability (Note 10) 1,800,607
Total noncurrent liabilities 13,886,617
Total liabilities 17,747,427
Deferred Inflows of Resources
402,592
716,795
Total deferred inflows of resources 1,119,387
NET POSITION (Note 7)
Net investment in capital assets 29,513,428
Restricted 3,773,002
Unrestricted (3,572,022)
Total net position $ 29,714,408
The accompanying notes to financial statements are an integral part of this financial statement

TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Net Position
June 30, 2021
ASSETS
Related to pension (Note 9)
Related to OPEB (Note 10)
Related to pension (Note 9)
Related to OPEB (Note 10)
12 ITEM 3 - Attachment I
ITEM 3 - Attachment I 16
118
Net (Expense)
Charges Revenue and
for Operating Capital Change in
Functions/Programs Expenses Services Grants Grants Net Position Governmental Activities:

General government $ 3,728,403 $ - $ 25,661 $ - $ (3,702,742) Public safety-police 4,546,889 - 120,297 - (4,426,592)
Public safety-fire 4,410,579 - - - (4,410,579)
Community development 335,414 221,754 4,929 20,940 (87,791) Public works 4,173,518 508,629 - 727,240 (2,937,649)
Culture and recreation 2,313,364 1,088,781 6,197 - (1,218,386) Interest and fiscal charges 97,622 - - (97,622)
Totals $ 19,605,789 $ 1,819,164 $ 157,084 $ 748,180 (16,881,361) General Revenue
Property taxes 15,553,240
Sales taxes 2,466,209
Franchise taxes 807,419
Licenses and permits 1,310,345
Fines and forfeitures 61,563
Use of property and money 204,955
Other revenue 490,888
Total general revenue 20,894,619
Change in Net Position 4,013,258
Net Position - beginning, as restated (Notes 1Q and 15) 25,701,150 Net Position - end of year $ 29,714,408
The accompanying notes to financial statements are an integral part of this financial statement Year Ended June 30, 2021
Program Revenue

TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Activities
13 ITEM 3 - Attachment I
ITEM 3 - Attachment I 17
119

FUND FINANCIAL STATEMENTS
ITEM 3 - Attachment I
ITEM 3 - Attachment I 18
120
Measure D Road Other Total
General Sales Tax Grants Recreation Maintenance Governmental Fund Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments (Note 2) 6,547,280 $ $ 626,410 $ - $ 334,227 876,371 $ 2,472,031 $ 10,856,319 $ Receivables 627,072 221,854 461,642 - 75 400,392 1,711,035 Prepaid expenses 28,398 1,494 - 6,580 1,943 3,050 41,465 Cash with trustee 624,751 - - - - - 624,751
Due from other funds (Note 3) 350,374 - - - - - 350,374 Total assets $ 8,177,875 $ 849,758 $ 461,642 $ 882,951 $ 336,245 $ 2,875,473 $ 13,583,944 Liabilities:

Payables $ 408,961 $ 37,325 $ 27,918 $ 101,925 $ 78,669 $ 105,961 $ 760,759 Accrued liabilities 17,520 331 - 2,243 (489) 3,490 23,095 Deposits payable 1,448,601 - - - 4,093 3,605 1,456,299
Unearned revenue 37,963 - - 435,111 - - 473,074
Due to other funds (Note 3) - - 327,320 - - 23,054 350,374 Total liabilities 1,913,045 37,656 355,238 539,279 82,273 136,110 3,063,601 Fund Balances (Note 7):

Nonspendable 28,399 1,494 - 6,580 1,943 3,050 41,466
Restricted 627,936 810,608 106,404 - 252,029 1,970,801 3,767,778 Committed 1,803,518 - - - - - 1,803,518
Assigned 349,758 - - 337,092 - 765,512 1,452,362
Unassigned 3,455,219 - - - - - 3,455,219
Total fund balances 6,264,830 812,102 106,404 343,672 253,972 2,739,363 10,520,343 Total liabilities and
fund balances $ 8,177,875 $ 849,758 $ 461,642 $ 882,951 $ 336,245 $ 2,875,473 $ 13,583,944 The accompanying notes to financial statements are an integral part of this financial statement

LIABILITIES AND FUND BALANCES

TOWN OF SAN ANSELMO
Balance Sheet
Governmental Funds
June 30, 2021
Governmental
15 ITEM 3 - Attachment I
ITEM 3 - Attachment I 19
121
Total fund balances - governmental funds $ 10,520,343
Amounts reported for Governmental Activities in the Statement of Net Position are different from those reported in the Governmental Funds above because of the following:

CAPITAL ASSETS
Capital assets used in Governmental Activities are not current assets or financial resources and therefore are not reported in the Governmental Funds. $32,856,416

ALLOCATION OF INTERNAL SERVICE FUND NET POSITIONS
Internal service funds are not governmental funds. However, they are used by management to charge the costs of certain activities, such as insurance and central services and maintenance to individual governmental funds. The net current position of the Internal Service Funds are therefore included in Governmental Activities in the following line items in the Statement of Net Position. 73,848

DEFERRED INFLOWS AND OUTFLOWS
The deferred outflows below are not current assets or financial resources; and the deferred inflows are not due and payable in the current period and therefore are not reported in the Governmental Funds.

Deferred outflows 1,954,575
Deferred inflows (1,119,387)

LONG-TERM LIABILITIES
The liabilities below are not due and payable in the current period and therefore are not reported in the Funds:

Long-term debt (3,569,988)
Interest payable (36,242)
Compensated absences (260,967)
Net OPEB liability (1,800,607)
Net pension liability (8,903,583)
Net position of governmental activities $ 29,714,408
The accompanying notes to financial statements are an integral part of this financial statement

TOWN OF SAN ANSELMO
Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position
June 30, 2021
16 ITEM 3 - Attachment I
ITEM 3 - Attachment I 20
122
Measure D Road Other Total
General Sales Tax Grants Recreation Maintenance Governmental Governmental REVENUE Fund Fund Fund Fund Fund Funds Funds
Property taxes $ 14,214,800 $ - $ - $ - $ - 1,338,440 $ $ 15,553,240 Sales taxes 1,237,813 1,121,468 - - - 106,928 2,466,209 Franchise fees 807,419 - - - - - 807,419
Licenses and permits 1,310,345 - - - - 1,310,345 -
Fines and forfeitures 61,563 - - - - - 61,563
Use of money and property 76,487 - - - 511 127,957 204,955 Intergovernmental 152,155 - 279,884 - - 473,224 905,263 Charges for services 221,755 - - 1,088,780 508,629 1,819,164 - Other revenue 78,216 - 46,320 - - 366,353 490,889
Total revenue 18,160,553 1,121,468 326,204 1,088,780 509,140 2,412,902 23,619,047

EXPENDITURES
Current -
General government 2,399,758 - 8,413 - - 277,035 2,685,206 Public safety - police 4,546,889 - - - - 4,546,889 -
Public safety - fire 4,382,002 - - - - 1,467 4,383,469
Public works 2,688,720 105,604 39,136 - 189,811 431,255 3,454,526 Community development 356,216 - - - - - 356,216
Culture and recreation 802,753 - - 1,204,387 - 258,898 2,266,038 514,541 - 291,755 - 1,105,882 89,410 2,001,588
Principal 211,000 - - - - 914,759 1,125,759
Interest 16,902 - - - - 122,626 139,528
Fees 1,400 - - - - 750 2,150
Total expenditures 15,405,640 620,145 339,304 1,204,387 1,295,693 2,096,200 20,961,369 Excess of Revenue
Over (Under) Expenditures 2,754,913 501,323 (13,100) (115,607) (786,553) 316,702 2,657,678 Other Financing Sources / (Uses)
Refunded bonds issued (Note 6) - - - - - 1,320,000 1,320,000 Premium on refunded bonds issued (Note 6) - - - - - 213,771 213,771 Payments to refunded bond escrow agent - - - - - (1,448,661) (1,448,661) Transfers in (Note 3) 420,969 - - - 641,453 540,047 1,602,469 Transfers (out) (Note 3) (1,348,517) - - (73,736) - (630,216) (2,052,469) Total Other Financing Sources/ (Uses) (927,548) - - (73,736) 641,453 (5,059) (364,890) CHANGE IN FUND BALANCES 1,827,365 501,323 (13,100) (189,343) (145,100) 311,643 2,292,788 Fund balances - beginning (as restated Note 1Q) 4,437,465 310,779 119,504 533,015 399,072 2,427,720 8,227,555 Fund balances - end of year $ 6,264,830 $ 812,102 $ 106,404 $ 343,672 $ 253,972 $ 2,739,363 $ 10,520,343 The accompanying notes to financial statements are an integral part of this financial statement

TOWN OF SAN ANSELMO
Statement of Revenue, Expenditures, and Change in Fund Balances Governmental Funds
Year Ended June 30, 2021
Debt service
Capital Outlay
17 ITEM 3 - Attachment I
ITEM 3 - Attachment I 21
123
$ 2,292,788
1,963,005
(901,050)
Measurement focus
Certain expenses reported in the statement of activities do not require the use of current financial resources and therefore, are not reported as expenditures in governmental funds. In addition, interest on long-term debt is not recognized under the modified accrual basis of accounting until due, rather than as it accrues.

Change in accrued interest expense on long-term debt 32,723 Change in compensated absences expense liability (18,991) Change in net pension plan expense liability and deferrals (354,093) Change in net OPEB plan expense liability and deferrals 219,569 Long-term Liabilities and Obligations
the repayment reduces long-term liabilities in the statement of net position. 1,125,759 Debt issuance is an inflow in the governmental funds, but the issuance adds long-term liabilities in the statement of net position (1,320,000) Bond premium is an inflow in the governmental funds, but the premium adds long-term liabilities in the statement of net position (213,771) Payment to refunded bond escrow agent is an outflow in the governmental funds, but the payment reduces long-term liabilities in the statement of net position 1,448,661 Gain on bond refunding is added to fund balance 11,333
Internal Service funds
Internal service funds are used by management to charge the costs of insurance in the statement of activities. (272,675)
Change in net position of governmental activities $ 4,013,258 and reported as depreciation expense in the statement of activities.

TOWN OF SAN ANSELMO
Reconciliation of the Statement of Revenue, Expenditures, and Change in Fund Balances of Governmental Funds to the Statement of Activities for the Year Ended June 30, 2021
are different because:

Amounts reported for governmental activities in the statement of activities Change in fund balances - governmental funds
Capital Assets
The acquisition of capital assets uses current financial resources but has no effect on net position.

The cost of capital assets is allocated over their estimated useful lives and The accompanying notes to financial statements are an integral part of this financial statement to an individual fund. The net revenue (loss) is reported with governmental activities Repayment of debt principal is an expenditure in the governmental funds, but 18 ITEM 3 - Attachment I
ITEM 3 - Attachment I 22
124
Insurance
Internal Service
ASSETS Fund
Cash and investments (Note 2) $ 519,886
Prepaid expenses 16,775
Total assets 536,661

LIABILITIES
Current liabilities:

Payables 22,814
Claims payable - current (Note 12) 129,113
Total current liabilities 151,927
Noncurrent liabilities:
310,886
Total liabilities 462,813

NET POSITION
Unrestricted 73,848
Total net position $ 73,848
Claims payable - due in more than one year (Note 12)

TOWN OF SAN ANSELMO
Proprietary Fund
June 30, 2021
Statement of Net Position
The accompanying notes to financial statements are an integral part of this financial statement 19 ITEM 3 - Attachment I
ITEM 3 - Attachment I 23
125
Insurance
Internal Service
Fund
Charge for services
Insurance costs $ 722,675
(722,675)
Transfers in (Note 3) 450,000
CHANGE IN NET POSITION (272,675)
Net Position - beginning, as restated (Note 15) $346,523 $ 73,848

OPERATING EXPENSES
Operating income (loss)
Net Position - end of year

TOWN OF SAN ANSELMO
Proprietary Fund
Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2021
The accompanying notes to financial statements are an integral part of this financial statement 20 ITEM 3 - Attachment I
ITEM 3 - Attachment I 24
126
Insurance
Internal Service
Fund
Operating Activities
Cash paid to vendors and insurance claims $ (628,633)
Net cash provided (used) (628,633)
Noncapital Financing Activities
Transfers in 450,000
Net cash provided (used) 450,000
(178,633)
Cash and cash equivalents - beginning 698,519
Cash and cash equivalents - end of year $ 519,886
Operating Activities Analysis
Operating Income (Loss) $ (722,675)
Reconciliation adjustments:
(427)
(9,751)
Increase (decrease) accrued liabilities (19,566)
123,786
Net cash provided (used) $ (628,633)

TOWN OF SAN ANSELMO
Proprietary Fund
Statement of Cash Flows
Year Ended June 30, 2021
Increase (decrease) in payables

CASH FLOWS PROVIDED BY (USED FOR)
Net Increase (Decrease) in Cash
(Increase) decrease in prepaid expenses
Increase (decrease) in claims
The accompanying notes to financial statements are an integral part of this financial statement 21 ITEM 3 - Attachment I
ITEM 3 - Attachment I 25
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
The notes to the financial statements include a summary of significant accounting policies and other notes considered essential to fully disclose and fairly present the transactions and financial position of the Town as follows:

Note 1 – Summary of Significant Accounting Policies
Note 2 – Cash and Investments
Note 3 – Interfund Transfers
Note 4 – Capital Assets
Note 5 – Short-term Debt
Note 6 – Long-term Debt
Note 7 – Net Position and Fund Balances
Note 8 – Deferred Compensation
Note 9 – Pension
Note 10 – Other Postemployment Benefits Plan (OPEB)
Note 11 – Jointly Governed Organizations
Note 12 – Risk Management
Note 13 - Commitments and Contingencies
Note 14 – Subsequent Events
Note 15 – Prior Period Adjustment
22 ITEM 3 - Attachment I
ITEM 3 - Attachment I 26
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Note 1 - Summary of Significant Accounting Polices
The Town of San Anselmo, California, was incorporated in 1907 under the laws of the State of California within Marin County. The Town operates under a Council-Manager form of government. The Town provides municipal services to its citizens including the public safety (police and fire), streets and related improvement, public improvements, planning and zoning, community services (parks, recreation, and library), and general administrative support.

A. Reporting Entity
The Town of San Anselmo is an independent town and is governed by a five-member Town Council elected by the Town residents at large. The posts of mayor and vice-mayor rotate among council. The Town is legally separate and fiscally independent, which means it can issue debt, adopt, and modify budgets and fees, and sue or be sued. These financial statements present the Town as the Primary Government for which it is considered financially accountable.

B. Basis of Presentation
The Town's Basic Financial Statements are prepared in accordance with accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States.

These GASB Standards require that the financial statements described below be presented:

Government-Wide Statements: The Statement of Net Position and the Statement of Activities display information about the primary government. These statements include the financial activities of the overall Town government, except for fiduciary activities.

Eliminations have been made to minimize the double counting of internal activities. However, the interfund services provided and used are not eliminated in the process of consolidation. These statements distinguish between the governmental and business-type activities of the Town Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange transactions.

Business-type activities are financed, in whole or in part, by fees charged to external parties.

The Statement of Activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the Town and for each function of the Town’s governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include: (a) charges paid by the recipients of goods or services offered by the programs; (b) grants and contributions that are restricted to meeting the operational needs of a particular program; and (c) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements: The fund financial statements provide information about the Town’s funds, including fiduciary funds and blended component units. Separate statements for each fund category — governmental, proprietary, and fiduciary — are presented. The emphasis of fund financial statements is on major individual governmental and enterprise funds, each of which is displayed in a separate column All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds. 23 ITEM 3 - Attachment I
ITEM 3 - Attachment I 27
129

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Proprietary funds distinguish operating revenues and expenses from nonoperating items Operating revenues, such as charges for services, and expenses, such as contractual services, result from exchange transactions associated with the principal activity of the fund. Exchange transactions are those in which each party receives and gives up essentially equal values. Nonoperating revenues, such as investment earnings, and expenses, such as interest expenses, result from nonexchange transactions or ancillary activities.

C. Major Funds
Major funds are defined as funds that have either assets plus deferred outflows of resources, liabilities plus deferred inflows of resources, revenues or expenditures equal to ten percent of their fund-type total and five percent of the grand total. Major governmental and enterprise funds are identified and presented separately in the fund financial statements. All other funds, entitled non-major funds, are combined, and reported in a single column, regardless of their fund-type. The General Fund is always a major fund. The Town may also select other funds it believes should be presented as major funds based on qualitative factors.

The Town reported the following major governmental funds in the accompanying financial statements:

General Fund - The General Fund accounts for all general revenues of the Town not specifically levied or collected by other Town funds and their related expenditures. The General Fund also accounts for all financial resources of a governmental unit which are not accounted for in another fund.

Measure D Sales Tax Fund - The Measure D Sales Tax Fund accounts for collection of the temporary voter-approved sales tax proceeds. The Town Council has committed the funds to be used for capital project purposes.

Grants Fund - The Grants Fund accounts for various intergovernmental revenue sources, i.e., federal, state, or local, of which are restricted primarily for road and other infrastructure improvement.

Recreation Fund - The Recreation Fund accounts for the Town's Recreation Fees charged to the community for sports, outdoor leisure, arts and other outdoor activities. These proceeds are for funding such programs.

Road Maintenance Fund - The Roads Maintenance Fund accounts for the Town's levied Road Impact Fee proceeds. These proceeds are used specifically for road maintenance and improvement projects as designated by the Town Council.

The Town also reports the following fund types:

Internal Service Funds - The fund accounts for the Town's insurance claims and premiums, such as general liability, worker's compensation, state unemployment, and flood-related. All of which are provided to the primary government on a cost-reimbursement basis. 24 ITEM 3 - Attachment I
ITEM 3 - Attachment I 28
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
D. Basis of Accounting
The government-wide and proprietary fund financial statements are reported using the economic resources measurement focus and the full accrual basis of accounting. Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place.

Governmental funds are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The Town considers all revenues reported in the governmental funds to be available if the revenues are generally collected within sixty days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on governmental long-term debt, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they have matured. Governmental capital asset acquisitions are reported as expenditures in governmental funds.

Proceeds of governmental long-term debt and acquisitions under capital leases are reported as other financing sources.

Those revenues susceptible to accrual are taxes, intergovernmental revenues, use of money and property revenue, charges for services, fines and penalties, and license and permit revenues. Sales taxes collected and held by the State at year-end on behalf of the Town are also recognized as revenue.

Non-exchange transactions, in which the Town gives or receives value without directly receiving or giving equal value in exchange, include taxes, grants, entitlements, and donations. On the accrual basis, revenue from taxes is recognized in the fiscal year for which the taxes are levied or assessed. Revenue from grants, entitlements, and donations is recognized in the fiscal year in which all eligibility requirements have been satisfied.

The Town’s policy is to first apply restricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position is available.

All proprietary are accounted for using the accrual basis of accounting. Their revenues are recognized when earned, and their expenses are recognized when incurred.

In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. In addition to liabilities, the statement of financial position or balance sheet will sometimes report a separate section for deferred inflows or resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. 25 ITEM 3 - Attachment I
ITEM 3 - Attachment I 29
131

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
E. Budgets and Budgetary Accounting
The Town adopts a budget annually for all funds, except for the capital projects funds, which are budgeted on the project length basis. This budget is effective July 1 for the ensuing fiscal year. From the effective date of the budget, which is adopted by the Town Council, and controlled at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various Town departments.

The Town Council may amend the budget during the fiscal year. The Town Manager or his designee is authorized to transfer budgeted amounts between departments and between line items within any fund.

However, any revisions which alter the total expenditures of any fund must be approved by the Town Council. Transfers between funds must be approved by the Town Council. All appropriations lapse at year end. Supplemental changes in appropriations that have been adopted by the Town Council have been included in the budget versus actual statements.

Annual budgets are adopted on a basis consistent with generally accepted accounting principles except for capital projects funds. The capital projects funds are budgeted on a project length basis and, therefore, are not comparable on an annual basis.

Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the Governmental Fund types during the fiscal year. The Town does not utilize encumbrance accounting.

F. Cash and Cash Equivalents
The Town considers all highly liquid investments (including restricted assets) with maturities of three months of less when purchased to be cash equivalents. The Town maintains a cash and investment pool that is available for use by all funds.

G. Prepaid Expenses
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both the government-wide and fund financial statements. The cost of prepaid items is recorded as expenditures/expenses when consumed rather than when purchased.

H. Capital Assets
Capital assets are defined by the Town as assets with an initial, individual cost of more than $10,000 for all asset classifications except for Building Improvements, of which are capitalized at an initial cost above $25,000, and that have a useful life of two or more years. All capital assets, which include roads, bridges, landscaping, sidewalks, storm drains, vehicles, equipment, buildings, and street lighting systems are valued at historical cost or estimated historical cost if the actual historical cost is not available.

Contributed or donated assets are valued at their acquisition value on the date contributed.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds within the same pool. 26 ITEM 3 - Attachment I
ITEM 3 - Attachment I 30
132

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
All capital assets with limited useful lives are depreciated during their estimated useful lives. The purpose of depreciation is to allocate the cost of capital assets equitable among all users during the life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets.

Depreciation is provided using the straight-line method, which means the cost of the asset is divided by its expected useful life in years, and the result is charged to expense each year until the asset is fully depreciated. The Town has assigned the useful lives listed below to capital assets:

Buildings 50 years
Building improvements 20 years
Improvements other than Buildings 35 years
Infrastructure 50 years
Equipment and Machinery 5 to 20 years
I. Compensated Absences
The liability for compensated absences includes the vested portions of vacation and compensated time off as directed by the applicable MOU or other Town Resolution. For all governmental funds, a liability of these amounts is reported only if they have matured, for example, as a result of employee resignations and retirements. The remaining portion is recorded as a liability in the Statement of Net Position. The liability for compensated absences is determined annually.

Compensated absences activities for the year ended June 30, 2021 were as follows:

Beginning Balance 241,976 $
Additions 228,526
Deletions (209,535)
Ending Balance 260,967 $
Current Portion 16,102 $
J. Property Tax
State of California Constitution Article XIII A provides that the combined maximum property tax rate on any given property may not exceed 1% of its assessed value unless an additional amount for general obligation debt has been approved by voters. Assessed value is calculated at 100% of market value as defined by Article XIII A and may be adjusted by no more than 2% per year unless the property is sold, transferred, or substantially improved. The State Legislature has determined the method of distribution of receipts from a 1% tax levy among the counties, cities, school districts and other districts. Marin County assesses properties, bills for and collects property taxes on the schedule that follows:

Secured Unsecured
Valuation/liens dates January 1 January1
Levy dates July 1 July1
Due dates (delinquent as of) 50% on November 1 (December 10) July1 (August 31) 50% on February 1 (April 10)
27 ITEM 3 - Attachment I
ITEM 3 - Attachment I 31
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
For assessment and collection purposes, property is classified as either “secured” or “unsecured” and is listed accordingly on separate parts of the assessment roll. The “secured roll” is that part of the assessment roll containing State-assessed property and real property having a tax lien that is sufficient, in the opinion of the Country Assessor, to secure payment of the taxes. Unsecured property comprises all taxable property not attached to land, such as personal property or business property. Every tax levied by a county that becomes a lien on secured property has priority over all present and future private liens arising pursuant to State law on the secured property, regardless of the time of the creation of the other liens. A tax levied on unsecured property does not become a lien against the taxed unsecured property but may become a lien on other property owned by the taxpayer.

Property taxes are levied and recorded as revenue when received in the fiscal year of levy because of the adoption of the “alternate method of property tax distribution,” known as the Teeter Plan, by the Town and the County of Marin. The Teeter Plan authorized the auditor-controller of the County of Marin to allocate 100% of the secured property taxes billed, but not yet paid. The County of Marin remits tax monies to the Town in three installments, as follows:
55% remitted on December 15
40% remitted on April 15
5% remitted on June 15
The Town does not have the ability to control the levy rate, or the amount of property taxes remitted by the County because these are governed by State law.

K. Deferred Inflows/Outflows of Resources
Deferred outflows of resources represent a consumption of net position that applies to a future period and will not be recognized as an outflow of resources (expense/expenditure) until then. The Town has only the deferred charges related to pension and OPEB activities qualifying for reporting in this category.

These charges are assumed to be amortized over a five-year period.

Deferred inflows of resources represent an acquisition of net position that applies to a future period and will not be recognized as an inflow of resources (revenue) until that time. The Town currently records deferred revenue that qualify for changes related to pension and OPEB activities. These activities are recognized ratably over time on a systematic and rational basis.

L. Fair Value Measurement
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Town categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.

Level 2 inputs are inputs - other than quoted prices included within level 1 - that are observable for an asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for an asset or liability. 28 ITEM 3 - Attachment I
ITEM 3 - Attachment I 32
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to entire measurement.

M. Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

N. New Funds
The Town established the following new funds in fiscal year 2021.

Measure C Wildfire Prevention - In 2019, the County of Marin passed an Ordinance for the establishment of Marin County Measure C parcel tax for fire prevention purposes. The parcel tax is $0.10 per building square foot and $75 per multifamily unit. A joint powers authority called Marin Wildfire Prevention Authority (MWPA) was established by each of the local municipalities within the County to coordinate efforts on new County Ordinance. The Town joined the JPA as a recipient member for wildfire mitigation efforts, and accordingly set up a new Special Revenue Fund in fiscal year 2021 to account for the revenue and expenditures of the new special revenue source.

Measure G Series 2020 Debt Service - In July 2020, the Town refunded its Measure G General Obligation Bond Series 2003 into the 2020 Series General Obligation Bond. Accordingly, the Town established a new Debt Service Fund specific to the 2020 Series as stipulated within the Measure G legislation to account for the debt service and parcel tax proceeds received.

O. Renamed Funds
Emergency Projects - The Emergency Reserve Fund was renamed to Emergency Projects Fund.

P. Reclassified Funds
In fiscal year 2020-21, as part of the implementation of Governmental Accounting Standard Board (GASB) Statement 84, as discussed in Note 1Q, the Town reclassified the Snack Shack Fund, which was previously reported as an Agency Fund in the Town’s financial statements, as a Special Revenue Fund.

In addition, in fiscal year 2020-21, the Town determined that the three subfunds (Downtown Revitalization Fund, Sales Tax Measure D Fund, and Emergency Projects Fund) that were previously reported as part of the General Fund should be reported as separate Special Revenue Funds on the Town’s financial statements.
29 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Q. Implementation of New GASB Pronouncements
GASB Statement No. 84 – In January 2017, the GASB issued Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. The provisions of this Statement were implemented during fiscal year 2021. As part of the implementation of this Statement, it was determined that the Assessment Districts Group I Fund, previously reported as Agency Fund, be reported as Custodial Fund in the Fiduciary Statement of Net Position. The Town has implemented this Statement in fiscal year 2020-21. As part of the implementation, it was determined that the Snack Shack Fund, previously reported as an Agency Fund should be reported as a Special Revenue Fund. Consequently, the beginning fund balance of the beginning fund balance of the aggregate remaining fund information and the beginning net position balance of the Governmental Funds were increased by $1,335.

GASB Statement No. 90 – In September 2018, the GASB issued Statement No. 90, Majority Equity Interests, an amendment of GASB Statements No. 14 and No. 61. The objectives of this Statement are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. The pronouncement became effective, but did not have a material effect on the Town’s financial statements.

R. Upcoming GASB Pronouncements
GASB Statement No. 87 – In June 2017, the GASB issued Statement No. 87, Leases. The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases; enhancing the comparability of financial statements between governments; and also enhancing the relevance, reliability (representational faithfulness), and consistency of information about the leasing activities of governments. This Statement is effective for reporting periods beginning after June 15, 2021. The Town has not determined the effect on the financial statements.

GASB Statement No. 89 – In June 2018, the GASB issued Statement No. 89, Accounting for Interest Cost Incurred Before the End of a Construction Period. The objectives of this Statement are (a) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (b) to simplify accounting for certain interest costs. This Statement is effective for reporting periods beginning after December 15, 2020. The Town has not determined the effect on the financial statements.

GASB Statement No. 91 – In May 2019, the GASB issued Statement No. 91, Conduit Debt Obligations. The objective of this statement is to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this Statement are effective for reporting periods beginning after December 15, 2021. The Town has not determined the effect on the financial statements.

GASB Statement No. 92 – In January 2020, the GASB issued Statement No. 92, Omnibus 2020. The objectives of this Statement are to enhance comparability in accounting and financial reporting to improve the consistency of authoritative literature by addressing practices issues that have been identified during implementation and application of certain GASB Statements. The Statement is effective for reporting periods beginning after June 15, 2021. The Town has not determined the effect on the financial statements.
30 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
GASB Statement No. 93 – In March 2020, the GASB issued Statement No. 93, Replacement of Interbank Offered Rates. The objective of this Statement is to address the accounting and financial reporting implications that result from the replacement of an IBOR. The Statement is effective for reporting periods beginning after June 15, 2021.

The Town has not determined the effect on the financial statements.

GASB Statement No. 94 – In March 2020, the GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this Statement is improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). The Statement is effective for reporting periods beginning after June 15, 2022. The Town has not determined the effect on the financial statements.

GASB Statement No. 96 – In May 2020, the GASB issued Statement No. 96, Subscription-based Information Technology Arrangements. The objective of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). The Statement is effective for reporting periods beginning after June 15, 2022. The Town has not determined the effect on the financial statements.

GASB Statement No. 98 – In October 2021, the GASB issued Statement No. 98, The Annual Comprehensive Financial Report. The objective of this Statement is to address references in authoritative literature to the term comprehensive annual financial report. This Statement establishes the term annual comprehensive financial report and its acronym ACFR. That new term and acronym replace instances of comprehensive annual financial report and its acronym in generally accepted accounting principles for state and local governments. The pronouncement is effective for fiscal year 2021-2022. The Town chose to early implement this statement in fiscal year 2020-2021.

Note 2 - Cash and Investments
The Town’s dependence upon property tax receipts, which are received three times a year, requires it to maintain significant cash reserves to finance operations during the remainder of the year. The Town pools cash from all sources and all funds except cash with fiscal agents so that it can be invested at the maximum yield, consistent with safety and liquidity. Individual funds can make expenditures at any time.

Investment income is allocated among funds on the basis of average month end cash and investment balances in these funds. Investments are carried at fair value.

A. Policies
The Town maintains an investment policy that emphasizes safety, liquidity, and reasonable market yield.

This policy is reviewed and approved by the Town Council annually.

The Town is authorized to invest in individual investments and in investment pools. Individual investments are evidenced by specific identifiable securities instruments, or by an electronic entry registering the owner in the records of the institution issuing the security, called the book entry system. In order to increase security, the Town employs the trust department of a bank as the custodian of certain Town managed investments, regardless of their form.
31 ITEM 3 - Attachment I
ITEM 3 - Attachment I 35
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
California Law requires banks and savings and loan institutions to pledge government securities with a market value of 110% of the Town’s cash on deposit, or first trust deed mortgage notes with a market value of 150% of the deposit, as collateral for these deposits. Under California Law this collateral is held in a separate investment pool by another institution in the Town’s name and places the Town ahead of general creditors of the institution.

The Town’s investments are carried at fair value, as required by generally accepted accounting principles.

The Town adjusts the carrying value of its investments to reflect their fair value at each fiscal year end, and it includes the effects of these adjustments in income for that fiscal year.

B. Classification
Cash and investments as of June 30, 2021, are classified in the financial statements as shown below, based on whether or not their use is restricted under the terms of Town debt instruments or agency agreements.

Statement of Net Position
Cash and investments available for operations $ 11,376,205 Restricted cash and investments 624,751
Total Cash and Investments $ 12,000,956
Cash and Investments as of June 30, 2021 are comprised of the following categories:

Cash on hand (petty cash and change funds) $ 1,876
Deposits with financial institutions 2,371,474
Investment held by trust 624,751
Investment with Local Agency Investment Fund 9,002,855
Total Cash and Investments $ 12,000,956
C. Investments Authorized by California Government Code and the Town’s Investment Policy The Town’s investment policy and the California Government Code allow the Town to invest in the following, provided the credit ratings of the issuers are acceptable to the Town, and approved percentages and maturities are not exceeded. The table also identifies certain provisions of the California Government Code, or the Town’s Investment Policy where the Town’s Investment Policy is more restrictive, that addresses interest rate risk, credit risk and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustee that are governed by the provisions of debt agreements of the Town, rather than the general provisions of the California Government Code or the Town’s investment policy.
32 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
The Town's investment policy and the California Government Code allow the Town to invest in the following:

Minimum Maximum Maximum
Maximum Credit in Investment
Authorized Investment Type Maturity Quality Portfolio In One Issuer 5 years N/A No limit No limit
U.S. Agency Securities and Instruments 5 years N/A No limit No limit California Municipal Obligations 5 years A or equivalent 30% 5% Medium-Term Corporate Notes 5 years A or equivalent 30% 5% California Local Agency Investment Fund (LAIF) N/A N/A N/A N/A Passbook Savings Account Demand Deposit N/A N/A N/A N/A (A) Other investments expressed in California Government Code may be used if approved by the Town Council.

U.S. Treasury Bonds, Notes and Bills
D. Retirement Services Trust
On March 26, 2019, the Town Council adopted resolution 4266 approving the adoption of a Public Agencies Retirement Services Trust administered by PARS to establish a pension trust. This Trust is an irrevocable trust and qualifies as an Internal Revenue Section 115 trust. The investments within the Trust will assist the Town in mitigating the CalPERS contribution rate volatility in satisfying its Unfunded Actuarial Liability. The Town elected a discretionary investment approach, which allows the Town to maintain oversight of the investment management, control on target yield and the portfolio’s risk tolerance, under the Moderately Conservative Index PLUS investment option. This pension trust is a secondary trust to the Town’s CalPERS Pension Plan. The assets in the Trust will eventually be used to fund pension plan obligations.

E. Investments Authorized by Debt Agreements
Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the Town’s investment policy. 33 ITEM 3 - Attachment I
ITEM 3 - Attachment I 37
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
F. Interest Rate Risk
Interest rate risk is the risk that changes in economic markets that will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to the changes in market interest rates. Information on the sensitivity of the fair values of the Town’s investments (including investments held by bond trustees) to market interest rate fluctuations is provided by the following table that shows the distribution of the Town’s investments by maturity at June 30, 2021:

Investment
Maturities
Investment Type Less Than One Year Total
California Local Agency Investment Fund (LAIF) $ 9,002,855 $ 9,002,855 Mutual Funds (PARS Trust) 624,751 624,751
Total Investments $ 9,627,606 9,627,606
Cash deposits in banks and on hand 2,373,350
Total Cash and Investments $ 12,000,956
The Town is a participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The Town reports its investment in LAIF at the fair value amount provided by LAIF, which is the same as the value of the pool share. The balance is available for withdrawal on demand, and is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Each regular LAIF account is permitted to have up to 15 transactions per month, with a minimum transaction amount of $5,000, a maximum transaction amount of $75 million and at least 24 hours advance notice for withdrawals of $10 million or more. Bond proceeds accounts are subject to a one‐time deposit with no cap and are set up with a monthly draw down schedule.

Included in LAIF’s investment portfolio are collateralized mortgage obligations, mortgage-backed securities, other asset-backed securities, loans to certain state funds, and floating rate securities issued by federal agencies, government-sponsored enterprises, United States Treasury Notes and Bills, and corporations. At June 30, 2021, these investments matured in an average of 291 days.

G. Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment when an investment matures. This is measured by the assignment of a credit rating by a nationally recognized statistical rating organization. As of June 30, 2021. None of the Town’s investments were rated.

H. Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. As previously described, the Town’s deposits are collateralized in accordance with California Government Code. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the Town’s investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for investments. 34 ITEM 3 - Attachment I
ITEM 3 - Attachment I 38
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
I. Fair Value Measurements
The Town categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure the fair value of the asset. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are described as follows:

Level 1 - Investments whose values are based on quoted prices (unadjusted) for identical assets in active markets that a government can access at the measurement date.

Level 2 - Investments whose values are based on inputs other than quoted prices included within Level 1 that are observable for an asset, either directly or indirectly.

Level 3 - Investments whose values are based on unobservable inputs for an asset and may require a degree of professional judgment.

The asset’s level within the hierarchy is based on the lowest level of input that is significant to the fair value measurement. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The determination of what constitutes observable requires judgment by the Town’s management. Town management considers observable data to be that market data, which is readily available, regularly distributed or updated, reliable, and verifiable, not proprietary, and provided by multiple independent sources that are actively involved in the relevant market. The categorization of an investment within the hierarchy is based upon the relative observability of the inputs to its fair value measurement and does not necessarily correspond to Town management’s perceived risk of that investment.

Deposits and withdrawals in governmental investment pools, such as LAIF, and the Town’s Retirement Services Trust are made on the basis of $1 and not fair value. Accordingly, the Town’s proportionate share in these types of investments is an uncategorized input not defined as a Level 1, Level 2, or Level 3 input.
35 ITEM 3 - Attachment I
ITEM 3 - Attachment I 39
141

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Note 3 - Interfund Transfers
A. Transfers
With Council approval, resources may be transferred from one Town fund to another. Transfers between Town funds during current fiscal year were as follows:

Amount
Fund Receiving Transfers Fund Making Transfer Transferred General Fund Recreation Fund $ 73,736 (A)
Non-Major Governmental Fund 347,233 (A)
Road Maintenance Fund General Fund 425,000 (B)
Non-Major Governmental Fund 216,453 (B)
Insurance Internal Service Fund General Fund 450,000 (C) Non-Major Governmental Funds General Fund 473517 (D)
Non-Major Governmental Fund 66,530 (D)
$ 2,052,469
(A) To fund Library, debt service, maintenance and OPEB costs. (B) To fund road maintenance and improvement capital projects. (C) To fund insurance related premiums and claims
(D) To refund 2003 General Obligation Bond fund into 2020 General Obligation Bond Fund.

B. Current Interfund Balances
Current interfund balances arise in the normal course of business and represent short-term borrowings occurring as a result of expenditures which are paid prior to the receipt of revenues. These balances are expected to be repaid shortly after the end of the fiscal year when revenues are received. At June 30, 2021, the General Fund was due $350,373 from the following funds for negative cash positions.

Due From Other Funds Due To Other Funds Amount
General Fund Grants Fund $ 327,320
General Fund Non-Major Governmental Fund 23,054
Total $ 350,374
36 ITEM 3 - Attachment I
ITEM 3 - Attachment I 40
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Note 4 - Capital Assets
A. Capital Asset Additions and Retirements
The Town’s capital asset activities for the year ended June 30, 2021, were as follows:

Beginning
Balance
(as Restated, Ending
Non-depreciable Assets see Note 15) Additions Transfers Balance Land $ 2,591,850 $ - $ - $ 2,591,850
Construction-in-progress 2,436,545 1,900,102 (1,560,386) 2,776,261 Total Non-depreciable Assets 5,028,395 1,900,102 (1,560,386) 5,368,111 Depreciable Assets
Buildings and improvements 17,128,515 - - 17,128,515
Equipment and Furniture 1,669,144 62,903 - 1,732,047
Infrastructure 20,674,825 - 1,560,386 22,235,211
Total Depreciable Assets 39,472,484 62,903 1,560,386 41,095,773 Less Accumulated Depreciation:

Building and improvements (6,989,422) (376,788) - (7,366,210) Equipment and Furniture (1,296,823) (94,399) - (1,391,222) Infrastructure (4,420,174) (429,863) - (4,850,037)
Total Accumulated Depreciation (12,706,419) (901,050) - (13,607,469) Depreciable assets, net 26,766,065 (838,147) 1,560,386 27,488,304 Total capital assets, net $ 31,794,460 $ 1,061,955 $ - $ 32,856,415 B. Capital Asset Contributions
Some capital assets may be acquired using Federal and State grant funds, or they may be contributed by developers or other governments. These contributions are accounted for as revenues at the time the capital assets are contributed.

C. Depreciation Allocation
Depreciation expense is charged to functions and programs based upon usage of the related assets.

The amounts allocated to each function or program are as follows:

General Government $ 168,508
Public Safety - Fire 27,110
Public Works 680,603
Culture and Recreation 24,829
Total Governmental Activities $ 901,050
37 ITEM 3 - Attachment I
ITEM 3 - Attachment I 41
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
D. Impairment Assessment
The Town assessed its capital assets to be appropriately stated as no impairment charge was determined as of June 30, 2021.

Note 5 - Short-term Debt
The Town issued a tax anticipation note in advance of property tax collections with the County of Marin, depositing the proceeds in its general fund on November 15, 2020. The note was issued at an interest rate of 3.0% and was due on December 15, 2020. This note is necessary because the Town's required payments to both the participating Joint Powers Authorities (Central Marin Police Authority and Ross Valley Fire Department) and its creditors. The JPA's are normally paid monthly. This cash flow timing difference is due to the Town's property tax collections being primarily received on December 15 and April 15 only.

Beginning
Balance Issued Redeemed Ending Balance
Tax Anticipation Notes - $ $ 12,000,000 $ (1,200,000) $ - Total interest paid on the note to the County was $2,884.

Note 6 - Long-term Debt
The Town generally incurs long-term debt to finance projects or purchase assets, which will have useful lives equal to or greater than the term of the related debt. Bond discounts and issuance costs of long-term debt issues are amortized during the life of the related debt.

A. Town Long-Term Debt
The Town's long-term debt activities for the year ended June 30, 2021, were as follows:

Balance at Balance at Current
June 30, 2020 Additions Retirements June 30, 2021 Portion Loans and Leases From Direct Borrowing:
2008 Municipal Lease $ 439,243 $ 139,758 - $ $ 299,485 $ 146,312 2012 Pension Obligation Bonds 438,000 211,000 - 227,000 227,000 Subtotal Direct Borrowing 877,243 350,758 - 526,485 373,312 Obligation Bonds From Public Borrowing:
2003 General Obligation Bonds 1,540,000 1,540,000 - - - 2011 General Obligation Bonds 2,130,000 620,000 - 1,510,000 450,000 2020 General Obligation Refunding Bonds 1,320,000 - 30,000 1,290,000 120,000 Plus: Unamortized Premium 74,727 213,771 44,995 243,503 - Subtotal Public Borrowing 3,744,727 1,533,771 2,234,995 3,043,503 570,000 Long-Term Liabilities $ 4,621,970 $ 1,533,771 $ 2,585,753 $ 3,569,988 $ 943,312 38 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
B. Debt Service Requirements
Annual debt service requirements are shown for all long-term debt:

Year Ending
June 30, Principal Interest Principal Interest
2022 $ 373,312 $ 18,414 $ 570,000 $ 101,856
2023 153,173 5,345 610,000 78,256
2024 - - 330,000 59,456
2025 - - 350,000 45,613
2026 - - 370,000 30,584
2027-2031 - - 570,000 35,000
Subtotal 526,485 $ 23,759 2,800,000 350,765 $
Plus Unamortized Bond Premium - 243,503
Total $ 526,485 $ 3,043,503
Loans and Leases From
Direct Borrowing Public Borrowing
Obligating Bonds from
Governmental Activities
C. Description of the Town's Long-Term Debt Issues
The balance of the Town's debt is in various forms as follows:
2003 General Obligation Bonds: On June 6, 1995, the voters and Town Council approved the consolidated General Obligation Bond issuance of $10.8M. The Town issued these Bonds in four series, 1995, 1997, 2000 and 2003. The 2003 Series was issued on February 1, 2003 with a principal balance of $2,565,000 to fund ongoing capital improvements to the Town's streets, storm drains, and the library building. The Bonds bear interest at an average rate of 4.6% of which are due semi-annually on February 1 and August 1 with principal repayments due on August 1 annually. In addition to issuing these Bonds, the Town was authorized to levy temporary parcel taxes on the property tax assessment to fund the debt service. On July 23, 2020, the Town refunded these Bonds with the issuance of the 2020 General Obligation Refunding Bonds in order to refinance the average interest rate at a lower rate. The reacquisition price of the 2020 Bonds was less than the net carrying amount of the 2003 Bonds by $6,229.

As result, the Town reduced the total debt service payments over 9 years by $300,009 and obtained an economic gain (difference between the present values of the debt service payments on the old and new debt) of $203,260.
2011 General Obligation Bonds: On March 22, 2011, the Town Council approved the refunding of the remaining balance of the previously issued General Obligation Bond Series 1995, 1997 and 2000 with the issuance of the $5,955,000 General Obligation Bond Series 2011. The former Series were part of the 1995 Measure G Ballot Initiative where the voters approved of issuance of General Obligation Bonds to fund capital improvement projects for the Town's streets, storm drains and library building. Like the original Series, the Town is authorized to continue levying its temporary parcel tax on the property tax assessment to fund the debt service. The purpose of this refunding is to refinance the former Series at a lower interest rate into an average 3.8%. Interest on the 2011 Series is due semi-annually on February 1 and August 1, and principal payments are due on August 1 annually.
39 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
2020 General Obligation Refunding Bonds: On May 12, 2020, the Town Council approved the refunding of the remaining balance of the previously issued General Obligation Bond Series 2003 with the issuance of the $1,320,000 General Obligation Bond Series 2020. The former Series was part of the 1995 Measure G Ballot Initiative where the voters approved of issuance of General Obligation Bonds to fund capital improvement projects for the Town's streets, storm drains and library building. Like the original Series, the Town is authorized to continue levying its temporary parcel tax on the property tax assessment to fund the debt service. The purpose of this refunding is to refinance the former Series at a lower interest rate into an average 4%. Interest on the 2020 Series is due semi-annually on February 1 and August 1, and principal payments are due on August 1 annually. 2012 Pension Obligation Bonds: On February 14, 2012, the Town Council approved the issuance of the 2012 Taxable Pension Obligation Bonds in the amount of $3,583,000 bearing an interest rate 3.641%.

The Town is a member of the California Public Employees Retirement System (CalPERS) whereby the Administrator manages the Town's allocated pension plan. The purpose of this issuance was to pay the Town's Unfunded Actuarial Liability (UAL) as of that date with CalPERS with a fixed payment amount over the life of the Bond. Principal and interest are due semi-annually on June 30 and December 31.

Repayments on this issuance is not limited to any special source of funds and is payable from any legally available moneys of the Town. Furthermore, the Town is not empowered or obligated to levy or pledge taxes to make payments on the Bonds.
2008 Municipal Lease: On February 1, 2008, the Town entered into a 15-year site lease agreement with Municipal Asset Management, Inc. ("Corporation"), whereby the Town agrees to sell to the Corporation the Town's Fire Station No. 19 and lease it back to the Town in exchange for $1,700,000. At the expiration of the lease agreement, ownership of the Fire Station is to return back to Town. The purpose of this agreement was for the Town to obtain needed financing to remodel and renovate the local Fire Station. The Town accordingly accounted for the lease agreement as a capital lease due to the ownership interest in the property is to revert back to the Town at the end of the lease. Furthermore, the net book value of the Fire Station at the time the lease agreement was entered remained on the Town’s books. In addition, capital improvements made to the Fire Station funded by the lease proceeds were recorded as leased assets. The capital lease obligation and leased asset are report on the Statement of Net Position.

The capital lease obligation is amortized by periodic lease payments while the leased assets periodic depreciation expense. The agreed upon periodic payments are $158,517 annually with interest calculated at an effective interest rate of 4.635%. Depreciation is recognized following the Town's depreciation policy where it is on a straight-line basis.

Note 7 – Net Position and Fund Balances
Net Position is measured on the full accrual basis, while Fund Balance is measured on the modified accrual basis.

A. Net Position
Net Position is the excess of all the Town’s assets and deferred outflows over all its liabilities and deferred inflows, regardless of fund. Net Position is divided into three captions. These captions apply only to Net Position, which is determined at proprietary fund and the Government-wide level and are described below.
40 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Net Investment in Capital Assets - describes the portion of Net Position which is represented by the current net book value of the Town’s capital assets, less the outstanding balance of any debt issued to finance these assets.

Restricted - describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the Town cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements, and funds restricted for low and moderate housing purposes.

Unrestricted - describes the portion of Net Position which is not restricted to use.

B. Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund's cash and receivables, less its liabilities.

The Town’s fund balances are classified in accordance with spending constraints imposed on the use of resources. For programs with multiple funding sources, the Town prioritizes and expends funds in the following order: Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:

Nonspendables represents balances set aside to indicate items that do not represent available, spendable resources, even though they are a component of assets. Fund balances required to be maintained intact, such as permanent funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment, are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then nonspendable amounts are required to be presented as a component of the applicable category.

Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose.

Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.

Committed fund balances have constraints imposed by formal action (through a resolution) of the Town Council, which may be altered only by formal action of the Town Council. Encumbrances and nonspendable amounts subject to council commitments are included along with spendable resources.

Assigned fund balances are amounts constrained by the Town’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the Town Manager or its designee as authorized by an adopted Town Council resolution and may be changed at the discretion of the Town Council or its designee. This category includes encumbrances; Nonspendables, when it is the Town’s intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed through a council resolution. The Town Council has designated the Town Manager or his designee to determine the amount of assigned fund balances.

Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.
41 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Detailed classifications of the Town's Fund Balances, as of June 30, 2021, are below:

Road Nonmajor
General Measure D Grants Recreation Maintenance Governmental Fund Balances Fund Sales Tax Fund Fund Fund Fund Funds Total Prepaid Expenses $ 28,399 $ 1,494 $ - $ 6,580 $ 1,943 $ 3,050 $ 41,466 Total nonspendable 28,399 1,494 - 6,580 1,943 3,050 41,466 Restricted for:

Measure D Sales Tax - 810,608 - - - - 810,608
Road Maintenance Impact Fees - - - 252,029 - - 252,029
Grant Funded Projects - - 106,404 - - - 106,404
Parking Meter Fees 3,185 - - - - - 3,185
Restricted Pension Trust Cash 624,751 - - - - - 624,751 Library Parcel Tax - - - - - 93,091 93,091
Measure C Wildlife Tax - - - - 280,283 - 280,283
Measure A Marin County parks - - - - 572,678 - 572,678
Creekside Commons - - - - 211,433 - 211,433
Measure G 2003 Debt Service - - - - 603,463 - 603,463
Measure G 2011 Debt Service - - - - 209,854 - 209,854
Total restricted fund balances 627,936 810,608 106,404 252,029 - 1,970,802 3,767,779 Committed for:

Emergency Reserve 1,669,817 - - - - 1,669,817 -
Pension Stabilization Reserve 133,701 - - - - - 133,701 Total Committed 1,803,518 - - - - 1,803,518 -
Assigned for:

Recreation Activities - - 337,093 - - - 337,093
Robson House Rental Income - - - - - 27,212 27,212
Downtown Projects - - - - - 10,947 10,947
Merchant Parking Fees 123,197 - - - - - 123,197
Emergency Projects - - - - 335,875 - 335,875
Community Facilities Plan - - - - - 4,851 4,851
Town General Plan 226,561 - - - - - 226,561
Isabel Cook Rental Income - - - - - 8,495 8,495
Special Town Events - - - - - 10,923 10,923
Equipment Replacement - - - - 298,943 - 298,943
Capital Reconstruction - - - - - 67,073 67,073
Snack Shack Reserve - - - - - 1,191 1,191
Total assigned fund balances 349,758 - 337,093 - 765,510 - 1,452,361 Unassigned for:

Unassigned Fund Balance 3,455,219 - - - - 3,455,219 -
Total Fund Balances $ 6,264,830 $ 812,102 $ 106,404 $ 343,673 $ 253,972 $ 2,739,362 $ 10,520,343 Nonspendable:

Special Revenue Funds
42 ITEM 3 - Attachment I
ITEM 3 - Attachment I 46
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
C. Emergency Reserve Policy
The Town Council adopted a General Fund Reserve Policy in November 2014 to establish target reserve levels and the methodology for calculating reserve levels. The Policy also establishes criteria for the use of reserves and a process to replenish reserves.

The policies require the Town to strive to maintain the following fund balances:
1) Emergency and Cash Flow Reserve (Minimum 10%):

An emergency and cash flow reserve will be maintained for the purposes of (1) sustaining General Fund operations in the case of a public emergency, such as a natural disaster or other unforeseen catastrophic event; and (2) to cover sudden operating shortfalls caused by (a) a severe drop in revenues that cannot be sufficiently offset by a corresponding reduction in expenditures and/or other available resources, or (b) an unforeseen, unavoidable expenditure that must be paid from the General Fund.

This reserve level is measured as a percentage of annual operating expenditures. Budgeted operating expenditures are to be used for the purposes of budget allocations and projections, and actual operating expenditures are to be used for the purpose of measuring this reserve at fiscal year-end.

This reserve may be expended only when the Town Council determines by resolution that such action is consistent with the purpose and intent of this policy.

The required reserve was determined to be $1,669,827 at June 30, 2021, of which the Town did not expend resources from within the current fiscal year given the excess revenue of $2.8m recognized within the General Fund.
2) Pension Rate Stabilization Reserve (Minimum 5%):

A pension rate stabilization reserve will be maintained by the Town for purposes of providing additional security from possible changes to required contributions from CalPERS. The Town already established a Section 115 Trust with CalPERS to be used specifically for having deposited monies serve as additional assets to cover potential deficiencies in pension payments, and this reserve is to add further funds to cover potential deficiencies actuarially determined from CalPERS as well.

This reserve level is to be measured as a percentage of gross eligible wages subject to the CalPERS retirement contribution. Actual wages and salaries are to be used for this purpose when determining the actual committed balance as of fiscal year-end. This reserve may be expended for any purpose other than pension costs only when the Town Council determines to do so by resolution.

The required reserve was determined to be $133,701 at June 30, 2021.

Note 8 – Deferred Compensation
Town employees may defer a portion of their compensation under four separate, optional Town sponsored deferred compensation plans created in accordance with Internal Revenue Code Section 457. Under these Plans, participants are not taxed on the deferred portion of their compensation until distributed to them; distributions may be made only at termination, retirement, death or in an emergency as defined by the Plans.
43 ITEM 3 - Attachment I
ITEM 3 - Attachment I 47
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
The Town has a Deferred Compensation Plan administration agreement with ICMA to provide for the administration and management of employees’ deferred compensation plan assets. The agreement incorporates changes in the laws and IRS regulations governing deferred compensation plan assets, which require plan assets to be held for the exclusive benefit of plan participants and their beneficiaries. Since the assets held under the plan are not the Town’s property and are not subject to claims by general creditors of the Town, they have been excluded from these financial statements.

Note 9 – Pension
A. Plan Description
The Town's defined benefit retirement plan is administered by the California Public Employee's Retirement System (CalPERS). The Town entered into CalPERS on July 1, 1959, of which operates as a cost-sharing multiple employers defined benefit plan with many other member agencies within the State of California. All qualified permanent employees are eligible to participate within the Town's Miscellaneous Plans. Benefit provisions within the pension plans are governed by State statute and Town Resolution.

CalPERS issues publicly available reports that include full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

B. Benefits Provided
CalPERS provides retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members can retire as early as age 50, or 52 if hired after January 1, 2013, when that member has achieved five years of service credit. All members are eligible for the standard non-industrial disability and rollover of sick leave for credit of years of service.

The death benefit is one of the following dependent on the Miscellaneous Plan classification: the Optional Settlement 2W Death Benefit, or post-retirement lump sum payment (non-PEPRA plans). The cost-ofliving adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

Tier 1 Tier 2 PEPRA
Hire date
On or After
January 1, 2013
Benefit formula 2.7% @ 55 2.0% @ 55 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 50 - 55 50 - 63 52 - 67

2.000% - 2.700% 1.426% - 2.418% 1.000% - 2.500%
Required employee contribution rates 7.956% 6.908% 6.750% Required employer contribution rates 14.194% 11.031% 7.732% Required UAL contribution 542,371 28,240 3,227
Monthly benefits, as a % of eligible compensation
Prior to
January 1, 2013
Beginning in Fiscal Year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability (UAL). The dollar amounts are billed on a monthly basis or can be paid in a lump sum at a reduced amount. The Town’s required contributions for the unfunded liability in the three tiers of the miscellaneous rate plan for the year ended June 30, 2021 were $561,033, $29,212 and $3,338, respectively, which were made under the early lump sum payment option. 44 ITEM 3 - Attachment I
ITEM 3 - Attachment I 48
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
C. Contributions
Section 20814(C) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in rate. Funding contributions for the Miscellaneous Plan are determined annually on an actuarial basis as of June 30th by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The Town is required to contribute the difference between the actuarially determined rate and the contribution rates of employees.

The employees pay a percentage of their salaries toward the Town’s required contribution. Employees within the miscellaneous plan pay on a range from 6.750% to 7.956% of the total Plan's normal cost rate, of which are reflected in the rates above. Total employer required contribution amounts during the fiscal year ended June 30, 2021 was $851,518 for the Miscellaneous Plan.

The long-term portion of the Governmental Activities Net Pension Liability is liquidated primarily by the General Fund.

D. Employees Covered
The following employees were covered by the benefit terms for each Plan as of the most recent actuarial valuation date of June 30, 2019 and measurement date of June 30, 2020:

Tier 1 Tier 2 PEPRA
Inactive employees or beneficiaries currently receiving benefits 76 5 - Inactive employees entitled to but not yet receiving benefits 40 12 10 Active employees 7 15 13
Total 123 32 23
45 ITEM 3 - Attachment I
ITEM 3 - Attachment I 49
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
E. Actuarial Assumptions
The total pension liabilities as of the June 30, 2020 measurement date actuarial were determined using the following actuarial assumptions:

Miscellaneous (all tiers)
Valuation Date 6/30/2019
Measurement Date 6/30/2020
Actuarial Cost Method Entry Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.50%
Payroll Growth 2.75%
Salary Increase 0.04% - 8.50% (3)
Mortality Rate Table Derived using CalPERS Membership Data (1) Investment Rate of Return 7.15% (2)
Post Retirement Benefit Increase
The lesser of contract COLA or 2.0% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.0% thereafter
(2) Net of pension investment expenses, including inflation. (3) Depending on age, service, and type of employment.
(1) The mortality table used was developed based on CalPERS specific data. The table includes 15 years of mortality improvements using the Society of Actuaries Scale 90% of Scale MP-2016. For more details on this table, please refer to the December 2017 experience study report (based on CalPERS demographic data from 1997 to 2015) that can be found on the CalPERS website.

The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2019 valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. Further details of the Experience Study can be found on the CalPERS website.

F. Discount Rate
The discount rate used to measure the total pension liability for each Plan was 7.15%. The projection of cash flows used to determine the discount rate for the Plan assumed that contributions from all plan members in the Public Employees Retirement Fund (PERF C) will be made at the current member contributions rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. 46 ITEM 3 - Attachment I
ITEM 3 - Attachment I 50
152

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
In determining the long-term expected rate of return, staff took into account both short-term and long-term market return expectations as well as the expected pension fund (Public Employees’ Retirement Fund) cash flows. Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long- term returns.

The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.

The expected real rates of return by asset class are as follows:

Asset Class (1)
Current Target
Allocation
Real Return
Years 1-10 (2)
Real Return
years 11 + (3)
Global Equity 50% 4.80% 5.98%
Fixed Income 28% 0.10% 2.62%
Inflation Sensitive Assets 0% 0.77% 1.81%
Private Equity 8% 6.30% 7.23%
Real Estate 13% 3.75% 4.93%
Liquidity 1% 0.00% -0.92%
Total 100%
(1) In the System's CAFR, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-Term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. (2) An expected inflation of 2.00% used for this period. (3) An expected inflation of 2.92% used for this period.

G. Pension Liabilities, Expenses, and Deferred Outflows/Inflows of Resources The Town’s net pension liability for the Plan is measured as the proportionate share of the total pension liability, less the pension plan’s fiduciary net position, from the total Pension Plan administered by CalPERS. The total pension liability of the Plan is measured as of June 30, 2020, using an annual actuarial valuation as of June 30, 2019 rolled forward to June 30, 2020 using standard update procedures. The Town's proportion of the net pension liability was based on a projection of the Town's long-term share of contributions to the Plan relative to the projected contributions of all participating members, actuarially determined using the assumptions described above.

As of June 30, 2021, the Town reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:

Funded Status
Total Pension Plan Liability (for all Plans) $ 30,876,262 Plan Fiduciary Net Position (for all Plans) 21,972,679
Total Net Pension Liability 8,903,583
Pension plan expense for the fiscal year $ 1,205,611
47 ITEM 3 - Attachment I
ITEM 3 - Attachment I 51
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Given the nature of the Town's Plans being part of a cost-sharing plan, the ending calculation is influenced by its proportionate share of the total liability and plan assets. The proportionate share percentages are determined by the contributions and payments out of the plan to the respective plan members. The current and prior year proportionate percentages have been presented below showing the year-over-year change using measurement dates that influences the total net pension liability:

Net Pension Liability Fiduciary Net Position
Proportion - June 30, 2019 0.16518% 0.15316%
Proportion - June 30, 2020 0.16319% 0.14945%
Change - Increase (Decrease) -0.00199% -0.00371%
For the year ended June 30, 2021, the Town recognized pension expense of $1,205,611. At June 30, 2021, the Town reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred Deferred
Outflows Inflows
of Resources of Resources
Differences between actual and expected experience $ 458,828 $ - Changes in assumptions - (63,504)
Net Differences between projected and actual investment earnings264,495 -
Change in employer's proportion 163,738 (34,461)
Differences between employer's share of contributions - (304,627) Pensions contributions subsequent to the measurement date 851,518 - Total $ 1,738,579 $ (402,592)
The amount of $851,518 for the Miscellaneous Plans is reported as deferred outflows of resources to contributions subsequent to the measurement date will be recognized as a reduction to the net pension liability in the year related to June 30, 2022. All other amounts reported as deferred outflows of resources and inflows of resources will be recognized as pension expense following the below amortization schedule:

Year Ended Annual
June 30 Amortization
2022 (33,944) $
2023 211,220
2024 180,334
2025 126,859
Total: 484,469
48 ITEM 3 - Attachment I
ITEM 3 - Attachment I 52
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
H. Sensitivity of the Net Pension Liability Changes in the Discount Rate The following presents the sensitivity of the net pension liability for the Miscellaneous Plans being calculated using a discount rate that is 1-percentage point lower and 1-percentage point higher than the current rate:

Discount Rate -1%

6.15%
Current Rate

7.15%
Discount Rate +1%

8.15%
Net Pension Liability $ 13,012,460 $ 8,903,583 $ 5,508,547 I. Pension Plan Fiduciary Net Position
Detailed information about the pension plan's fiduciary net position is available in the separate issued CalPERS financial reports.

J. Reduction of CalPERS Discount Rate
In July 2021, CalPERS reported a preliminary 21.3% net return on investments for the 12-month period that ended June 30, 2021. Under the Funding Risk Mitigation Policy, approved by the CalPERS Board of Administration in 2015, the 21.3% net return will trigger a reduction in the discount rate used to calculate employer and Public Employees' Pension Reform Act (PEPRA) member contributions. The Funding Risk Mitigation Policy seeks to reduce CalPERS funding risk over time, in which CalPERS investment performance that significantly outperforms the discount rate will trigger adjustments to the discount rate, expected investment return, and strategic asset allocation targets. This is the first time it has been triggered. The discount rate, or assumed rate of return, will drop to 6.8%, from its current level of 7%.

Based on these preliminary fiscal year returns, the CalPERS has announced the funded status of the overall Public Employees Retirement Fund (PERF) is an estimated 82%. This estimate is based on a 7%discount rate. Under the new 6.8% discount rate, however, CalPERS indicated the funded status of the overall PERF drops to 80%. This is because existing assets are assumed to grow at a slightly slower rate annually into the future. As intended under the Funding Risk Mitigation Policy, the lower discount rate increases the likelihood that CalPERS can reach its target over the longer term. The CalPERS Board of Administration will continue to review the discount rate through its Asset Liability Management process during the rest of the calendar year.

CalPERS' final fiscal year 2021 investment performance will be calculated based on audited figures and will be reflected in contribution levels for contracting cities, counties, and special districts in fiscal year 2024.

Note 10 – Other Postemployment Benefits Plan (OPEB)
A. Plan Description
The Town provides lifetime medical benefits as an additional post employment benefit. The Other Post Employment Benefit (OPEB) Plan is an agent multiple-employer defined benefit plan that is currently provided through CalPERS as permitted under the Public Employees' Medical and Hospital Care Act (PEMHCA). The Town is responsible for establishing and amending the funding policy of the Plan. The Plan further does not issue financial statements on the Plan activity. 49 ITEM 3 - Attachment I
ITEM 3 - Attachment I 53
155

TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
On March 26, 2019, the Town further adopted resolution 4267 for the establishment of a California Employer's Retirement Benefit Trust fund (CERBT) administered by CalPERS to prefund its other postemployment medical benefits. The Trust is an irrevocable trust and qualifies as an Internal Revenue Section 115 trust. Investments of funds held in Trust are governed by the Investment Guideline Document for the investment account and by the agreement for administrative services with CalPERS, rather than the general provisions of the California Government Code or the Town’s investment policy. The Town elected a discretionary investment approach, which allows the Town to maintain oversight of the investment management, control on target yield and the portfolio’s risk tolerance, under the CERBT Strategy 2 investment option. The assets in the Trust will eventually be used to fund the OPEB plan obligations. Contributions to the trust are made annually according to the Town's Resolution, i.e., Resolution 4267. Currently, the Resolution stipulates a "pay-as-you-go" basis. CERBT issues separate financial statements, of which copies may be obtained through the CalPERS website.

B. Eligibility Requirements and Benefits Provided
The following is a summary of the Plan eligibility requirements and benefits by employee group as of June 30, 2021:

Eligibility requires retiring from the Town under CalPERS typically on or after age 50 (52 for PEPRA employees) with at least 5 years of CalPERS service or disability retirement.

The employee must begin receiving pension benefits within 120 days of terminating employment with the Town to be eligible to continue medical coverage through the agency and be entitled to the benefits.

If an employee is not already enrolled in the medical plan, that employee may enroll within 60 days of retirement, during any future open enrollment period of with a qualifying life event. Once, eligible, coverage may be continued at the retiree's option for his or her lifetime.

The Town’s contribution for medical coverage for Miscellaneous employees is the Public Employees’ Medical and Hospital Care Act (PEHMCA) minimum required contribution (MRC) - $143 per month in 2021.

A surviving spouse and other dependents may also continue coverage.

C. Employees Covered By Benefit Terms
Membership in the Plan consisted of the following at the actuarial valuation date of June 30, 2019:

Inactive employees or beneficiaries currently receiving benefits 39 Inactive employees entitled to but not yet receiving benefits 16 Active employees 34
Total 89
50 ITEM 3 - Attachment I
ITEM 3 - Attachment I 54
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
D. Actuarial Methods and Assumptions
The total OPEB liability for the Plan was determined by an actuarial valuation as of June 30, 2019 rolled forward to June 30, 2021 using standard update procedures.

The total OPEB liabilities as of the June 30, 2020 measurement date actuarial were determined using the following actuarial assumptions:

Fiscal Year End June 30, 2021
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period June 30, 2019 to June 30, 2020
Actuarial Assumptions:

Funding Method Entry age normal cost, level of percent of pay Amortization Method Straight-line amortization over a closed 20-year period Discount Rate 6.30% as of June 30, 2020
General Inflation 2.75%
Payroll Growth Rate 3.25%
Participation Rate 97.5% for employees that qualify for subsidized coverage, and 50% for future employees.

Spouse Coverage 50% for future retirees
Healthcare Cost Trend Rate 7.50% in 2019
Mortality Factors CalPERS 2017 Experience Study
The long-term expected rate of return on OPEB plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of OPEB plan investment expense and inflation) are developed for each major asset class. These ranges are combined to produce the long-term expected rate of return by weighting the expected future real rates of return by the target asset allocation percentage and by adding expected inflation. The target allocation and best estimates of arithmetic real rates of return for each major asset class are summarized in the following table:

Assumed Asset Real Return Real Return
Asset Class Location Years 1-10 (1) Years 11+ (2)
Global Equity 40% 4.80% 5.98%
Fixed Income 43% 1.10% 2.62%
Global Real Estate (REITs) 8% 3.20% 5.00%
Treasury Inflation Protected Securities 5% 0.25% 1.46%
Commodities 4% 1.50% 2.87%
100%
(1) An expected inflation of 2.92% used for this period (1) An expected inflation of 2.00% used for this period 51 ITEM 3 - Attachment I
ITEM 3 - Attachment I 55
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
E. Discount Rate
The discount rate used to measure the total OPEB liability was 6.30% for the OPEB Plan. This factor is based on the expected rate of return assessed by the CalPERS California Employer's Retiree Benefit Trust (CERBT), of which is used to proxy the yield for a 20-year tax-exempt municipal bonds of credit quality AA/Aa or higher. CERBT is the primary trust entity of which the Town regularly contributes on a "payas-you-go" basis to prefund its OPEB liabilities and invest the Plan assets. The projection is provided by CERBT is split between the first 10 years real return and the latter 10 years real return where an average between two intervals is determined. Based on this assumption, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the long-term expected rate of return on OPEB plan investments was applied to all periods of projected benefit payments to determine the total OPEB liability.

F. Changes in Net OPEB Liability
The changes in the net OPEB liability Plan are as follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability (Asset)
(a) (b) (a) - (b)
Balance at June 30, 2019 1,919,608 $ 101,097 $ 1,818,511 $ Changes Recognized for Measurement Period:

Service Cost 62,001 - 62,001
Interest on total OPEB liability 119,536 - 119,536
Employer contributions - 194,191 (194,191)
Changes of benefit terms - - -
Changes of assumptions - - -
Differences between expected and actual - - -
experience - (1,879) 1,879
Net investment income - 7,179 (7,179)
Administrative expenses - (50) 50
Benefit payments (168,418) (168,418) -
Net changes 13,119 31,023 (17,904)
Balance at June 30, 2020 (Measurement Date) $ 1,932,727 $ 132,120 $ 1,800,607 Increase (Decrease)
Fiscal year 2021 contributions for the Plan were comprised of the following:

Premium Payments $ 82,800
Prefunding Contributions 49,397
Implicit Subsidies 59,806
Total Contributions $ 192,003
52 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
G. Sensitivity of Net OPEB Liability to Changes in Discount Rate and Healthcare Cost Trend Rates The following presents the net OPEB liability of the Town, as well as what the Town’s net OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower or 1-percentage-point higher than the current discount rate:

Total OPEB Liability/(Asset)
1% Decrease Current Rate 1% Increase
Change in Discount Rate 5.30% 6.30% 7.30%
Net OPEB Liability 2,003,720 $ 1,800,607 $ 1,629,276 $
Total OPEB Liability/(Asset)
Change in Healthcare Cost Trend Rate 1% Decrease Current Trend 1% Increase Net OPEB Liability 1,661,980 $ 1,800,607 $ 1,987,670 $
H. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2021, the Town recognized OPEB a negative expense of $247,865.

At June 30, 2021, the Town reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between actual and expected experience - $ 86,232 $ Changes of assumptions 22,254 630,563
Net difference between projected and actual earnings on plan investments 1,739 - Employer contributions made subsequent to the measurement date 192,003 - Total $ 215,996 $ 716,795
The amount of $196,003 reported as deferred outflows of resources to contributions subsequent to the measurement date will be recognized as a reduction to the net pension liability in the year related to June 30, 2022. All other amounts reported as deferred outflows of resources and inflows of resources will be recognized as part of OPEB expense following the below amortization schedule:

Year Annual
Ended June 30 Amortization
2022 $ (224,014)
2023 (195,533)
2024 (205,624)
2025 (67,631)
Total $ (692,802)
53 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
Note 11 - Jointly Governed Organizations
The Town participates in the jointly governed organizations discussed below through formally organized and separate entities established under the Joint Exercise of Powers Act of the State of California. As separate legal entities, these entities exercise full powers and authorities within the scope of the related Joint Powers Agreements including the preparation of annual budgets, accountability for all funds, the power to make and execute contracts and the right to sue and be sued. Each joint organization is governed by a board consisting of representatives from member municipalities. Each board controls the operations of the respective joint organization, including selection of management and approval of operating budgets, independent of any influence by member municipalities beyond their representation on that board. Obligations and liabilities of this joint organization are not the Town’s responsibility, and the Town does not have an equity interest in the assets of each joint organization except upon dissolution of the joint organization.

A. Central Marin Police Authority (CMPA)
The Central Marin Police Authority is a full-service public safety and dispatch agency for the communities of Corte Madera, Larkspur, San Anselmo and portions of Greenbrae. CMPA was formed on January 1, 2013 under a Joint Powers Agreement between the Town of Corte Madera, Town of Larkspur and the Town of San Anselmo. The Authority is funded through direct contributions by each member through a pro-rata share of the total budgeted expenditures. The Central Marin Police Council is comprised of two members from each Town and/or Town Council. Overall management of the Authority is vested in the Management Committee comprised of the Town Managers of each jurisdiction.

Furthermore, operational function of the Authority is assigned to the Chief of Police. Lastly, the City of Larkspur is assigned to maintain the books and records of the Authority. Audited financial statements may be obtained by mailing a request to the Central Marin Police Authority at 400 Magnolia Avenue, Larkspur, CA 94939.

B. Hazardous Materials Spills Management Authority (HMSMA) The Hazardous Materials Spills Management Authority (HMSMA) is a multi-agency and multijurisdictional agency that was formed in July 1982 and responds to hazardous materials emergencies. The JPA establishes a response team from each of the local fire districts and departments that handles emergency calls from the central Marin County Communications Center. Contributions to the JPA are performed on a annual basis--of which the Town's contribution is performed through the Ross Valley Fire Department as per Resolution 4168. The annual budget is determined by the Marin County Fire Chief's Association and is allocated on a jurisdiction percent of population based on the County of Marin's current census data. Financial statements may be obtained by mailing a request to the Hazardous Materials Response Team, c/o San Rafael Fire Department, 1039 C Street, San Rafael, CA 94901.

C. Marin Climate and Energy Partnership (MCEP)
The Marin Climate and Energy Partnership (MCEP) was created in 2007 by the County of Marin, eleven Marin cities and towns, the Transportation Authority of Marin, the Marin Clean Energy, and the Marin Municipal Water District. The member agencies work together to reduce greenhouse gas emissions in our government operations and in our communities. The MCEP developed greenhouse gas inventories and climate action plans for our member cities and work together to implement a wide range of greenhouse gas reduction programs, such as green building regulations, electric vehicle charging stations, LED streetlights, zero waste initiatives, and green purchasing policies. The MCEP demonstrates a way for local governments to collaborate on various energy and climate-related issues and address California State Assembly Bill No.32 goals, on a county-wide basis. The Partnership's contact information for further detail about the entity is 555 Northgate Dr., Suite 102, San Rafael, CA 949603. 54 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
D. Marin Energy Authority (MEA)
The Marin Energy Authority (MEA) was formed in 2006 by a consortium of municipalities where a nonprofit entity was newly created to provide green energy power to residents within the member jurisdictions. Residents and commercial business owners have the option to receive green energy power from MEA versus receiving power from PG&E. MEA purchases the green energy power supply from various suppliers, i.e., solar & windmill farms, hydropower, and other non-fossil fuel gas supply. The purchased power is then supplied through the front-facing green energy distributor called Marin Clean Energy (MCE) that operates within MEA. MEA is funded through the individual fees charged to the residents opting into the MCE energy supply. Financial statements may be obtained from reviewing the MCE website.

E. Marin Emergency Radio Authority (MERA)
The Town participates in a joint powers agreement through the Marin Emergency Radio Authority (MERA) under an operating agreement dated February 1, 1999. MERA was created July 1, 1997 by an agreement between certain public agencies in Marin County to provide a public safety radio system to its members. The governing body is comprised of one member from each jurisdiction within the JPA. The members have agreed to pay a pro-rata share of MERA's operations costs and debt service through year 2022, which are projected at $64,000 per year. Financial statements may be obtained by mailing a request to the Marin Emergency Radio Team, c/o Town of Corte Madera, 300 Tamalpais Drive, Corte Madera, CA 94925.

F. Marin General Services Authority (MGSA)
The Marin General Services Authority (MGSA) was created by the County of Marin on April 26, 2005 to replace the Marin Street Light Acquisition Authority. All the original members of the Marin Street Light Acquisition Authority are eligible for membership. MGSA is established to finance, implement, and manage various municipal services within the member agencies including the taxicab regulation program and information management services. All assets and funds of the Street Light Authority are transferred to the General Services Authority. The financial responsibility of each member is based on a relative population and assessed value formula.

As of June 30, 2020, the member agencies have adopted an ordinance to terminate the Marin Telecommunications Agency (MTA) and a resolution to authorize the MGSA to collect franchise and Public, Education, and Government access fees previously collected by MTA. On May 14, 2020, the MGSA adopted a resolution accepting the assignment of agreements from MTA to affect the transfer of program responsibilities to MGSA July 1, 2020.

The JPA is directly funded through semi-annual contributions from each of the members. Total contributions for the current year were $169,906.

Financial statements may be obtained by mailing a request to the Marin Street Light Authority at Marin County Auditor-Controller, County of Marin, Room 225, San Rafael, CA 94903. 55 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
G. Ross Valley Fire Department (RVFD)
The Ross Valley Fire Department (RVFD) was created in 1982 through a consolidation of the respective Fire Departments from the Town of Fairfax, Town of San Anselmo, Town of Ross and the Sleepy Hollow Fire Protection District (Sleepy Hollow). The purpose of this consolidation is to provide combined fire protection, emergency medical and related services within all of the member jurisdictions. The JPA is funded through monthly contributions from the member agencies. The contributions are determined by the pro-rata share of the total budget expenditures. RVFD is governed by an eight-voting member Board of Directors, consisting of, two Council Members from each of the member municipalities. RVFD furthermore is administered by an Executive Committee comprising of the Town Manager from each member agency and shall rotate every two years. Financial statements may be obtained from Ross Valley Fire Service, 777 San Anselmo Avenue, San Anselmo, CA 94960.

H. Ross Valley Paramedic Authority (RVPA)
The Ross Valley Paramedic Authority (RVPA) was created on December 14, 1982, by the Town of Corte Madera, Town of Fairfax, Kentfield Fire Protection District, Town of Larkspur, County of Marin, Town of Ross, Town of San Anselmo, and Sleepy Hollow Fire Protection District to provide paramedic services to these eight public entities. RVPA is controlled by an eight-member board consisting of one member from each of the participating entities. None of the entities exercises specific control over the budgeting and financing of the RVPA's activities. The County of Marin Fire Department assigns seven full-time County employees as well as supervision by County fire department superior officers to render the paramedic service. RVPA's operations are financed by its members' residents, through a tax on each residential unit and an equivalent tax for commercial property. The tax is $75.00 (including a $.50 administrative fee) per living unit and per 1,500 square feet of structure on parcels in non-residential use.

Financial statements may be obtained by mailing a request to the Town of Larkspur, 400 Magnolia Avenue, Larkspur, CA 94939.

I. Marin Wildfire Prevention Authority (MWPA)
The Marin Wildfire Prevention Authority (MWPA) was created in October 2019 by various local agencies within the County of Marin. The Authority is granted new temporary proceeds from the passage of a County-wide Ordinance 3716 by the County of Marin for a parcel tax that is specific to wildfire prevention purposes by each member. The levied parcel tax is $0.10 per building square foot (or $75 per multifamily unit) for ten years that is to be assessed on the residents within the County of Marin. The Authority then allocates 20% of these collected proceeds to each member agency for those specific members to expend the resource for wildfire prevention efforts. The Authority is governed by elected members from each member. Financial statements may be obtained from the Marin Wildfire Prevention Authority (MWPA) located at 28 Liberty Ship Way, Suite 2800, Sausalito, CA 94965.

J. Bay Cities Joint Powers Insurance Authority (BCJPIA) The Town participates in a joint powers agreement through the Bay Cities Joint Powers Insurance Authority (BCJPIA) which is a workers’ compensation and general liability risk pool. The Town currently reports all of its risk management activities in its Internal Service Fund. Claim expenditures and liabilities are reported when it is probable that a loss has occurred, and the amount of that loss can be reasonably estimated. BCJPIA was created as a California Public Agency by an agreement between certain public agencies in the San Francisco Bay Area to provide vehicle, general liability, and workers compensation coverage. BCJPIA is governed by a Board of Directors which is comprised of officials appointed by each member town, Town or agency. Financial statements may be obtained from BCJPIA, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833. 56 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
K. Marin Automated Resources and Information NETwork (MARINet) The Town participates in the Marin Automated Resources and Information NETwork (MARINet) joint powers authority where the seven member municipalities consolidate their library operations into one system. This system allows for a single library catalog and automation system where visitors can check out books at any member while only having one membership. Funding of the JPA is performed through annual pro-rata contributions from each member into the system. The Town's share as of June 30, 2021 was $89,735.91. The Governing Board is comprised of the Library Director from each respective municipality. Financial statements of the System can be obtained from the County Librarian, Marin County Free Library, Marin County Civic Center, 3501 Civic Center Drive, San Rafael, California 94903.

Note 12 – Risk Management
The Town is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Town established the Insurance Internal Service Fund to account for and finance its uninsured risks of loss. The Town manages risk by participating in a public entity risk pool(described below), purchasing insurance and by retaining certain risks.

A. Risk Coverage
The Town is a member of the Bay Cities Joint Powers Insurance Authority (BCJPIA), which covers both the general liability and worker's compensation claims. See Note 11 for description of the Town's participation in BCJPIA.

Liability & Property Coverage
BCJPIA provides the Town coverage against general liability and property claims up to an excess liability between $1,000,000 to $38,000,000 depending on the claim. The self-insured retention limit is $10,000 (or $1,000 for auto insurance) per individual claim. Once the self-insured retention limit is met, BCJPIA becomes responsible for payment of all liability claims up to the liability limit. The Town contributed a total of $251,713 in liability coverage premiums during the fiscal year.

Workers’ Compensation Coverage
BCJPIA also provides the Town coverage against workers’ compensation liability claims up to an excess liability of $1,000,000. The Town retention limit is $150,000 per individual claim. Once the self-insured retention limit is met, BCJPIA becomes responsible for payment of all liability claims up to the liability limit. The Town contributed a total of $138,630 in liability coverage premiums during the fiscal year.

The following types of loss risks are covered by the above Authority under the terms of their respective insurance policies:

Type of Coverage Coverage Limits
General Liability $ 38,000,000
All Risk Property Total insured value
Cyber Liability 3,000,000
Workers' Compensation 1,000,000
Auto Physical Damage Replacement Cost
Commercial Crime Bond 2,000,000
Employment Practices Liability 2,000,000
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
B. Insurance Internal Service Fund
The Town records estimated liabilities for claims filed up to the amounts for which it retains risk in the Internal Service Fund. Charges to the General Fund are based on relative general liability and workers compensation risk associated with the activities of each department.

Generally accepted accounting principles require municipalities to record the liability for uninsured claims and to reflect the current portion of this liability as an expense in the financial statements. As discussed above, the Town has coverage for such claims, but it has retained the risk for the deductible or uninsured portion of these claims.

The Town’s liability for uninsured general liability claims and workers’ compensation claims, including claims incurred but not reported, are reported in the Statements of Net Position. The Town’s present value liability for uninsured claims below include a provision for claims incurred but not reported.

General Worker's
Liability Compensation 2021 2020
Balance, beginning of year 30,248 $ $ 285,965 $ 316,213 $ 224,034 Current year claims and changes in estimates 871 434,492 435,363 219,056 Claims paid (1,329) (310,248) (311,577) (126,877)
Balance, end of year $ 29,790 $ 410,209 $ 439,999 $ 316,213 Due in one year $ 10,258 $ 118,855 $ 129,113 $ 97,332
Due in more than one year 19,532 291,354 310,886 218,881 Total claim liabilities $ 29,790 $ 410,209 $ 439,999 $ 316,213 Totals as of June 30
Note 13 - Commitments and Contingencies
A. Town Litigation
The Town is subject to litigation arising in the normal course of business. In the opinion of the Town Attorney, there is no pending litigation that is likely to have a material adverse effect on the financial position of the Town.

B. Federal and State Grant Programs
The Town may receive State and Federal funds for specific purposes that are subject to review by the grantor agencies. Such audits could generate expenditure disallowances under the terms of the grants. It is believed that any required reimbursements would not be material.

Note 14 - Subsequent Events
A. American Rescue Plan Act
On March 11, 2021, the President signed into law the American Rescue Plan Act authorizing a $1.9 trillion COVID-19 economic relief package. This bill specifically allocates $350 billion in direct aid to state and local agencies for general infrastructure in water, sewer, and broadband as well as other forms of assistance for health emergency expenditures. The Town is expected to receive $2.984 million within the next fiscal year for usage as directed by the United States Department of the Treasury. 58 ITEM 3 - Attachment I
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
B. Pension Obligation Bonds Series 2021 Issuance
On September 15, 2021, the Town issued the Pension Obligation Bonds Series 2021 to pay its current Unfunded Actuarial Liability (UAL) with CalPERS. The UAL is an actuarially determined balance using expected benefit payments, contributions, investment returns, employee population and other economic factors that result in an overall liability to the Town given historical pension plan experience. The Town is accordingly refinancing this balance from a variable payment to a fixed payment at a lower service cost rate over a fixed period of time. The Bonds issued were for a total principal balance of $9,285,000 at varying coupon rates between 0.209% to 2.990% for 20 years.

Note 15 – Prior Period Adjustment
During Fiscal Year 2021, the Town adjusted varies beginning balances as follows:

Governmental Activities Amount
Beginning Balance, Net Position (as stated) $ 25,071,667 Implementation of GASB 84 (see Note 1Q) 1,335
Other Prior Period Adjustments:
(A) Construction in Progress Accumulated Depreciation Removed 112,889 (B) Construction in Progress Addition 33,193
(C) BJCPIA Payable Removal 500,000
(D) Accrued Interest Payable Reduction 43,664
(E) Unamortized Bond Premium Addition (74,727)
(F) Outstanding Insurance Claims Reduction 13,129
Total Prior Period Adjustments 629,483
Beginning Balance, Net Position (as adjusted) $ 25,701,150 Insurance Internal Service Fund Amount
Beginning Balance, Net Position (as stated) $ 333,394
(F) Outstanding Insurance Claims Reduction 13,129
Beginning Balance, Net Position (as adjusted) $ 346,523 (A) The Town determined that portions of the Town's Construction in Progress (CIP) capital assets were reported as completed projects in prior years and being depreciated for a number of years.

These expenditures were related to the Town's ongoing capital projects for its Bridge infrastructure. The bridge infrastructure projects were in the design phase as of June 30, 2020, of which construction had not started. Therefore, these expenditures should have been reported as CIP at June 30, 2020. As a result of the correction, $1.2 million of capital assets previously reported as depreciable were transferred back to CIP with the associated accumulated depreciation of $112,889 to be reversed. The CIP transfer is a reclassification between capital asset line-items and bears no impact on the beginning balance of net position. The reversal of the depreciation expense increased the beginning net position of the Governmental Activities by $122,899.
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
(B) The Town determined that certain costs incurred as a result of capital projects were not capitalized in prior years. All costs related to the design and construction of capital assets that provide future economic benefits should be capitalized. As a result of the correction, $33,193 of prior year capitalizable expenses were added to the total CIP balance thus increasing beginning net position of the Governmental Activities by the same amount. (C) In 2003, the Town dealt with a lawsuit from its property insurer, Bay Cities Joint Powers Insurance Authority (BCJPIA), where the prior insurance claim of $0.5 million was in dispute.

The Town had previously experienced significant flood damage of which a particular property was severely impacted, i.e., the "Lombard Property". The Town filed a claim with its property insurer to receive cash proceeds for renovating the property. BCJPIA, however, did not view the claim as being appropriate. As a result, litigation occurred whereby both entities settled on the Town repaying the payable to BCJPIA upon completion of needed renovations and ultimate sale of the property within three years of the agreement. The payable was previously reported on the Town’s financial statements. However, in fiscal year 2021, Town management determined that under a release agreement entered into by the Town and BCJPIA in 2010, BCJPIA forewent the $0.5m repayment payable by the Town. Therefore, the $0.5 million payable was removed from the Statement of Net Position at July 1, 2020.
(D) As an element of issuing debt, the creditor is to receive interest for lending out proceeds to the Town as a rate of return. The Town, as of June 30, 2020, had several outstanding debt issuances that all bore interest to the creditor, i.e., 2003 General Obligation Bonds, 2011 General Obligation Bonds, 2012 Pension Obligation Bonds, and 2008 Municipal Capital Lease. All issuances, except for the 2012 Pension Obligation Bonds, had payment dates due to February and August which do not align with the Town's year-end date. Under full-accrual account, interest should be accrued between the February payment and the Town's June 30 year-end reporting date for the payment due in the following August. The Town determined that the accrued interest was overstated at June 30, 2020 by $43,644. As a result of the correction, the beginning net position of the Governmental Activities was increased by the same amount. (E) The Town determined that it previously did not report premiums received on debt issuances as part of long-term debt on its financial statements. Both the 2003 General Obligation Bonds and 2011 General Obligation Bonds were issued at a premium, meaning more proceeds were received than previously advertised by the underwriter. These premiums should be separately accounted for from the bond principals and be amortized over a systematic and rational basis.

The Town elected the straight-line method for accounting of the amortization that is to be offset the amortized premium against interest expense recorded for the fiscal year. As a result of the correction, $74,277 of unamortized bond premiums were added to the long-term debt balance at June 30, 2020. Accordingly, the beginning net position of the Governmental Activities was reduced by the same amount.
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TOWN OF SAN ANSELMO
Notes to Financial Statements
For the Year Ended June 30, 2021
(F) The Town has been a member of the Bay Cities Joint Powers Insurance Authority (BCJPIA) for both its general liability and workers’ compensation insurance. Within these plans, the Town is obligated to pay for all claims made against it up to its retention limit on a per occurrence basis.

Any claim amount in excess of the retention limit and below the insurance coverages is the obligation of the BCJPIA's. For more information on the Town's insurance policies, see Note 12 for Risk Management. In paying these claims that are below the limits, BCJPIA fronts the initial payments. The Town then reimburses BCJPIA on a systematic and rational basis that the insurer deems appropriate. Since not all initial claims are paid at once, certain claims obligations are left outstanding at year end. The Town determined that it had not been appropriately tracking its claims liabilities within its Insurance Internal Service Fund previously. As of June 30, 2020, the Town overstated its long-term insurance liabilities by $13,129 upon investigation to the Claims Actuarial Reports received from BCJPIA. As a result of the correction, the Town reduced its long-term claims liabilities by that amount in its Insurance Internal Service Fund. Accordingly, the beginning net positions of the Insurance Internal Service Fund and the Governmental Activities both increased by the same amount.
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REQUIRED SUPPLEMENTARY INFORMATION
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TOWN OF SAN ANSELMO
Required Supplementary Information
Cost-Sharing Employer Defined Benefit Pension Plan
Schedule of Proportionate Share of the Net Pension Liability The proportion (percentage) of the collective net pension liability represents the Town's share of the costsharing plan assets offset against the actuarial determined collective pension liability.

The proportionate share (dollar amount) of the collective net pension liability represents the Town's share of the cost-sharing plan assets offset against the actuarial determined collective pension liability.

The employer's covered-employee payroll represents the payroll of employees that are provided with pensions through the plan.

Schedule of Contributions
The employer's contributions to the plan is actuarially determined or based on statutory or contractual requirements which comprise the following: (1) the agent employer's actuarially determined contribution to the pension plan (its statutorily/contractually required contribution), (2) the employer's actual contributions, the difference between the actual and actuarially determined contributions (its statutorily/contractually required contributions), and (3) a ratio of the actual contributions divided by covered payroll.
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TOWN OF SAN ANSELMO
Required Supplementary Information
Cost-Sharing Employer Defined Benefit Pension Plan
Last Seven Fiscal Years*
Schedule of Changes in the Net Pension Liability and Related Ratios Fiscal year** 2020 2019 2018 2017 2016 2015 2014
Town's proportion of the net
pension liability 0.16319% 0.16518% 0.07962% 0.07855% 0.07844% 0.07721% 0.06400% Town's proportionate share of the
net pension liability $ 8,903,583 $ 8,294,993 $ 7,672,274 $ 7,789,536 $ 6,787,374 $ 5,299,442 $ 4,002,425 Town's covered payroll** $2,886,891 $2,992,886 $2,847,262 $2,598,726 $2,418,737 $2,435,975 $2,236,414 Town's proportionate share of the net
pension liability as a percentage of its
covered payroll 308% 277% 269% 300% 281% 218% 179%
Plan fiduciary net position as a
percentage of the total pension liability 75% 75% 75% 73% 74% 78% 79% Measurement Date - Fiscal Year Ending June 30
Schedule of Contributions
Schedule of the Town's Contribution 2021 2020 2019 2018 2017 2016 2015 Contractually determined employer contribution 851,518 $ 781,994 $ 700,699 $ 457,426 $ 533,161 $ 466,182 $ 359,492 $ Contributions in relation to the contractually
determined employer contribution $ 851,518 $ 781,994 $ 700,699 $ 457,426 $ 533,161 $ 466,182 $ 359,492 Contribution (excess) deficiency $ - -$ $ - $ - $ - $ - $ - Town's covered payroll*** $ 2,708,548 $ 2,886,891 $ 2,992,886 $ 2,847,262 $ 2,598,726 $ 2,418,737 $ 2,435,975 Contributions as a percentage of covered payroll 31.44% 27.09% 23.41% 16.07% 20.52% 19.27% 14.76% * Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown. ** For the measurement date fiscal year
*** For the fiscal year ending on the date shown
Fiscal Year ending June 30
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TOWN OF SAN ANSELMO
Required Supplementary Information
Schedule of Changes in the Net OPEB Liability and Related Ratios Last Four Fiscal Years*
Measurement Date** 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability
Service Cost $ 62,001 $ 131,876 $ 123,701 $ 132,020
Interest Cost 119,536 89,639 90,209 80,504
Employer Contributions - - - -
Changes of Benefit Terms - - - -
Differences between expected and actual experience - (138,022) - - Changes in assumptions - (960,384) 58,737 (177,769)
Benefit Payments (168,418) (159,319) (150,383) (146,144) Net change in total OPEB liability 13,119 (1,036,210) 122,264 (111,389) Total OPEB liability - beginning (a) 1,919,608 2,955,818 2,833,554 2,944,943 Total OPEB liability - ending (b) $ 1,932,727 $ 1,919,608 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
Contributions - employer $ 194,191 $ 259,319 $ 150,383 $ 146,144 Differences between expected and actual experience (1,879) - - - Net investment income 7,179 1,098 - -
Benefit payments (168,418) (159,319) (150,383) (146,144) Trust administrative expenses (50) (1) - -
Net change in plan fiduciary net position 31,023 101,097 - - Plan fiduciary net position - beginning ( c ) 101,097 - - - Plan fiduciary net position - ending (d) $ 132,120 $ 101,097 $ - $ - Net OPEB liability - beginning (a)-(c) $ 1,818,511 $ 1,019,088 $ - $ - Net OPEB liability - ending (b)-(d) $ 1,800,607 $ 1,818,511 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
as a percentage of the total OPEB liability 62% 61% 104% 109.0% Covered-employee payroll $ 2,886,891 $ 2,989,768 $ 2,844,381 $ 2,598,726 Net OPEB liability as a percentage of covered-employee payroll 62% 61% 104% 109% Schedule of Contributions
Schedule of the Town's Contribution 2021 2020 2019 2018 Contractually determined employer contribution $ 1,405,000 $ 1,359,000 $ 1,027,000 $ 1,121,000 Contributions in relation to the contractually
determined employer contribution 192,003 194,191 259,319 150,383 Contribution (excess) deficiency $ 1,212,997 $ 1,164,809 $ 767,681 $ 970,617 Town's covered-employee payroll*** $ 2,629,823 $ 2,886,891 $ 2,989,768 $ 2,844,381 Contributions as a percentage of covered payroll 7.30% 6.73% 8.67% 5.29% ** For the measurement date fiscal year
*** For the fiscal year ending on the date shown
* Fiscal year 2017 was the 1st year of implementation, therefore only four years are shown.

Fiscal Year ending June 30
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Property taxes $ 12,805,328 $ 12,805,328 $ 14,214,800 $ 1,409,472 Sales taxes 1,123,100 1,065,600 1,237,813 172,213
Franchise fees 745,630 737,000 807,419 70,419
Licenses and permits 994,500 931,500 1,310,345 378,845
Fines and forfeitures 37,200 121,500 61,563 (59,937)
Use of money and property 10,000 25,000 76,487 51,487
Intergovernmental 144,800 144,800 152,155 7,355
Charges for services 172,000 104,500 221,755 117,255
Other revenue 90,900 90,900 78,216 (12,684)
16,123,458 16,026,128 18,160,553 2,134,425
Expenditures
Current -
General government 2,548,231 2,513,276 2,399,758 113,518 Public safety - police 4,540,998 4,540,998 4,546,889 (5,891) Public safety - fire 4,391,395 4,391,395 4,382,002 9,393 Public works 2,364,044 2,314,044 2,688,720 (374,676)
Community development 407,296 407,296 356,216 51,080
Culture and recreation 866,171 866,171 802,753 63,418
Debt service
Principal 211,000 211,000 211,000 -
Interest 19,018 19,018 16,902 2,116
Fees 1,500 1,500 1,400 100
15,349,653 15,264,698 15,405,640 (140,942)
Excess of Revenue
Over (Under) Expenditures 773,805 761,430 2,754,913 1,993,483 Other Financing Sources / (Uses)
Transfers in 447,087 447,087 420,969 (26,118)
Transfers (out) (1,348,517) (1,208,517) (1,348,517) (140,000) Total Other Financing Sources/ (Uses) (901,430) (761,430) (927,548) (166,118) CHANGE IN FUND BALANCES $ (127,625) $ - 1,827,365 1,827,365 $ Fund balances - beginning 4,437,465
Fund balances - end of year $ 6,264,830
Total Revenue
Total Expenditures

TOWN OF SAN ANSELMO
General Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
for the Year Ended June 30, 2021
Budget Amounts (unaudited)
Budget and Actual
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Sales taxes 870,240 $ 870,240 $ 1,121,468 $ 251,228 $
870,240 870,240 1,121,468 251,228
Expenditures
Current -
Public works 158,450 158,450 105,604 52,846
Community development - - - -
Capital Outlay 817,100 817,100 514,541 302,559
975,550 975,550 620,145 355,405
Excess of Revenue
Over (Under) Expenditures (105,310) (105,310) 501,323 606,633 CHANGE IN FUND BALANCES $ (105,310) $ (105,310) 501,323 $ 606,633 Fund balances - beginning 310,779
Fund balances - end of year $ 812,102
Budget Amounts (unaudited)
Total Revenue
Total Expenditures

TOWN OF SAN ANSELMO
Measure D Sales Tax
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2021
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Variance with
Final Budget
Actual Positive
Revenue Original Final Results (Negative)
Intergovernmental $ 2,736,887 $ 2,736,887 $ 279,884 $ (2,457,003) Other revenue 50,000 - 46,320 46,320
2,786,887 2,736,887 326,204 (2,410,683)
Expenditures
Current -
General government 32,160 32,160 8,413 23,747
Public works 230,000 180,000 39,136 140,864
Capital outlay 2,535,887 2,535,887 291,755 2,244,132
2,798,047 2,748,047 339,304 2,408,743
Excess of Revenue
Over (Under) Expenditures (11,160) (11,160) (13,100) (1,940) Other Financing Sources / (Uses)
Transfers in 447,087 - - -
Transfers (out) (1,348,517) - - -
Total Other Financing Sources/ (Uses) (901,430) - - -
CHANGE IN FUND BALANCES $ (912,590) $ (11,160) (13,100) $ (1,940) Fund balances - beginning 119,504
Fund balances - end of year $ 106,404
Total Revenue
Total Expenditures

TOWN OF SAN ANSELMO
Grants Fund
Schedule of Revenues, Expenditures
Budget and Actual
for the Year Ended June 30, 2021
Budget Amounts (unaudited)
and Changes in Fund Balances
68 ITEM 3 - Attachment I
ITEM 3 - Attachment I 72
174
Variance with
Final Budget
Actual Positive
Resources Original Final Results (Negative)
Charges for services $ 1,408,125 $ 1,408,125 $ 1,088,780 $ (319,345) 1,408,125 1,408,125 1,088,780 (319,345)
Expenditures
Current -
Culture and recreation 1,477,211 1,477,211 1,204,387 272,824 1,477,211 1,477,211 1,204,387 272,824
Excess of Revenue
Over (Under) Expenditures (69,086) (69,086) (115,607) (46,521) Other Financing Sources / (Uses)
Transfers (out) (73,736) (73,736) (73,736) -
Total Other Financing Sources/ (Uses) (73,736) (73,736) (73,736) - CHANGE IN FUND BALANCES $ (142,822) $ (142,822) (189,343) (46,521) $ Fund balances - beginning 533,015
Fund balances - end of year $ 343,672
Total Expenditures
Total Revenue

TOWN OF SAN ANSELMO
Recreation Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
Budget Amounts (unaudited)
for the Year Ended June 30, 2021
69 ITEM 3 - Attachment I
ITEM 3 - Attachment I 73
175
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Use of money and property 1,500 $ 1,500 $ 511 $ (989) $ Charges for services 324,000 324,000 508,629 184,629
325,500 325,500 509,140 183,640
Expenditures
Current -
Public works 237,220 237,220 189,811 47,409
Capital outlay 990,000 965,000 1,105,882 (140,882)
1,227,220 1,202,220 1,295,693 (93,473)
Excess of Revenue
Over (Under) Expenditures (901,720) (876,720) (786,553) 90,167 Other Financing Sources / (Uses)
Transfers in 646,742 621,742 641,453 19,711
Total Other Financing Sources/ (Uses) 646,742 621,742 641,453 19,711 CHANGE IN FUND BALANCES $ (254,978) $ (254,978) (145,100) $ 109,878 Fund balances - beginning 399,072
Fund balances - end of year $ 253,972
Budget Amounts (unaudited)
Total Revenue
Total Expenditures

TOWN OF SAN ANSELMO
Road Maintenance Fund
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2021
70 ITEM 3 - Attachment I
ITEM 3 - Attachment I 74
176

SUPPLEMENTARY INFORMATION
Combining Funds Financial Statement
71 ITEM 3 - Attachment I
ITEM 3 - Attachment I 75
177

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2021
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
ASSETS
Cash & investments $ 4,851 $ 10,947 $ 54,986 $ - $ 100,034 Receivables - - 292,734 23,054 2,075
Prepaid expenses - - - 3,050
$ 4,851 $ 10,947 $ 347,720 $ 23,054 $ 105,159

LIABILITIES
Payables $ - $ - $ 11,845 $ - $ 7,270
Cash overdraft - - - - -
Accrued liabilities - - - - 1,748
Deposits Payable - - - - -
Due to other funds - - - 23,054 -
- - - - -
- - 11,845 23,054 9,018

FUND BALANCES
Nonspendable - - - - 3,050
Restricted - - - - 93,091
Committed - - - - -
Assigned 4,851 10,947 335,875 - -
Totals 4,851 10,947 335,875 96,141
Fund Balances $ 4,851 $ 10,947 $ 347,720 $ 23,054 $ 105,159 Total Liabilities and
Total Assets
Deferred revenue
Total Liabilities
72 ITEM 3 - Attachment I
ITEM 3 - Attachment I 76
178
ASSETS
Cash & investments
Receivables
Prepaid expenses

LIABILITIES
Payables
Cash overdraft
Accrued liabilities
Deposits Payable
Due to other funds

FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Totals
Fund Balances
Total Liabilities and
Total Assets
Deferred revenue
Total Liabilities

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2021
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund
$ 36,152 18,817 $ 11,301 $ 538,196 $ 260,418 $
- - - 52,982 -
- - - - -
$ 18,817 $ 36,152 $ 11,301 $ 591,178 $ 260,418
$ 9,439 $ 4,476 $ 378 $ 18,500 $ 48,985
- - - - -
883 859 - - -
- 3,605 - - -
- - - - -
- - - - -
10,322 8,940 378 18,500 48,985
- - - - -
- - - 572,678 211,433
- - - - -
8,495 27,212 10,923 - -
8,495 27,212 10,923 572,678 211,433
$ 18,817 $ 36,152 $ 11,301 $ 591,178 $ 260,418
73 ITEM 3 - Attachment I
ITEM 3 - Attachment I 77
179
ASSETS
Cash & investments
Receivables
Prepaid expenses

LIABILITIES
Payables
Cash overdraft
Accrued liabilities
Deposits Payable
Due to other funds

FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Totals
Fund Balances
Total Liabilities and
Total Assets
Deferred revenue
Total Liabilities

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2021
Special Revenue Funds
Total Total
Measure C Special Capital Equipment Capital
Wildfire Snack Revenue Reconstruction Project
Tax Fund Shack Funds Fund Fund Funds
$ 262,575 $ 1,341 $ 1,299,618 $ 60,420 $ 303,175 $ 363,595 17,707 388,552 - 7,341 - 7,341
- - 3,050 - - -
$ 280,282 $ 1,341 $ 1,691,220 $ 67,761 $ 303,175 $ 370,936 $ - $ 150 $ 101,043 $ 687 $ 4,231 $ 4,918
- - - - - -
- - 3,490 - - -
- - 3,605 - - -
- 23,054 - - - -
- - - - - -
- 150 131,192 687 4,231 4,918
- - 3,050 - - -
280,282 1,157,484 - - - -
- - - - - -
- 1,191 399,494 67,074 298,944 366,018
280,282 1,191 1,560,028 67,074 298,944 366,018
$ 280,282 $ 1,341 $ 1,691,220 $ 67,761 $ 303,175 $ 370,936 Replacement
Capital Project Funds
74 ITEM 3 - Attachment I
ITEM 3 - Attachment I 78
180
ASSETS
Cash & investments
Receivables
Prepaid expenses

LIABILITIES
Payables
Cash overdraft
Accrued liabilities
Deposits Payable
Due to other funds

FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Totals
Fund Balances
Total Liabilities and
Total Assets
Deferred revenue
Total Liabilities

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2021
Debt Service Funds
Total Total
Measure G Measure G Municipal Measure G Debt Nonmajor
Debt Svc Debt Svc Lease Debt Svc Service
2003 2011 Fund 2020 Funds Funds
$ 600,276 - $ -$ 208,542 $ $ 808,818 $ 2,472,031
- 3,187 - 1,312 4,499 400,392
- - - - - 3,050
$ 603,463 - $ -$ $ 209,854 $ 813,317 $ 2,875,473
$ - $ - -$ $ - $ - $ 105,961
- - - - - -
- - - - - 3,490
- - - - - 3,605
- - - - - 23,054
- - - - - -
- - - - - 136,110
- - - - - 3,050
603,463 - 209,854 - 813,317 1,970,801
- - - - - -
- - - - - 765,512
603,463 209,854 813,317 2,739,363
$ 603,463 - $ -$ $ 813,317 209,854 $ $ 2,875,473
Governmental
75 ITEM 3 - Attachment I
ITEM 3 - Attachment I 79
181

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenue, Expenditures, and Change in Fund Balances For the Year Ended June 30, 2021
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund

REVENUE
Property taxes $ - $ - $ - $ - $ 281,519
Sales taxes - - - - -
Franchise fees - - - - -
Licenses and permits - - - - -
Fines and forfeitures - - - - -
Use of money and property - - - - -
Intergovernmental - - (30,462) 503,686 -
Charge for services - - - - -
Other revenue - - 157,512 - -
Total Revenue 503,686 127,050 281,519

EXPENDITURES
Current -
General government - - 133,482 - -
Nondepartmental - - - - -
Public safety - fire - - - - -
Public works - 2,496 - - -
Planning/engineering - - - - -
Community development - - - - -
- - - - 258,166
Capital projects - - - -
Debt service - - - - -
Principal - - - - -
Interest - - - - -
Fees - - - - -
Total Expenditures - 2,496 133,482 - 258,166
Excess Revenue over
(under) Expenditures - (2,496) (6,432) 503,686 23,353

OTHER FINANCING
Refunded bonds issued - - - - -
Premium on refunded bonds issued - - - - -
Payments to refunded bond escrow agent - - - - -
Operating transfers in - - - - -
Operating transfers (out) - - - (503,686) -
Totals - - - (503,686) -
- (2,496) (6,432) - 23,353
Fund Balances - Beginning 4,851 13,443 342,307 - 72,788 Fund Balances - End of Year $ 4,851 $ 10,947 $ 335,875 $ - $ 96,141

CHANGE IN FUND BALANCES
Culture and recreation

SOURCES (USES)
76 ITEM 3 - Attachment I
ITEM 3 - Attachment I 80
182

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenue, Expenditures, and Change in Fund Balances For the Year Ended June 30, 2021
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund

REVENUE
Property taxes $ - $ - $ - $ - $ -
Sales taxes - - - 106,928 -
Franchise fees - - - - -
Licenses and permits - - - - -
Fines and forfeitures - - - - -
Use of money and property 88,099 35,400 - 2,914 -
Intergovernmental - - - - -
Charge for services - - - - -
Other revenue - - - - 201,500
Total Revenue 88,099 35,400 109,842 201,500

EXPENDITURES
Current -
General government - - - - -
Nondepartmental - - - - -
Public safety - fire - - - - -
Public works 70,223 82,776 - 46,553 144,067
Planning/engineering - - - - -
Community development - - - - -
Culture and recreation - - 732 - -
Capital projects - - - - -
Debt service - - - - -
Principal - - - - -
Interest - - - - -
Fees - - - - -
Total Expenditures 70,223 82,776 732 46,553 144,067
Excess Revenue over
(under) Expenditures 17,876 (47,376) (732) 63,289 57,433

OTHER FINANCING

SOURCES (USES)
Refunded bonds issued - - - - -
Premium on refunded bonds issued - - - -
Payments to refunded bond escrow agent - - - - -
Operating transfers in - - - - -
Operating transfers (out) - (60,000) - - -
Totals - (60,000) - - -
CHANGE IN FUND BALANCES 17,876 (107,376) (732) 63,289 57,433 Fund Balances - Beginning (9,381) 134,588 11,655 509,389 154,000 Fund Balances - End of Year $ 8,495 $ 27,212 $ 10,923 $ 572,678 $ 211,433 77 ITEM 3 - Attachment I
ITEM 3 - Attachment I 81
183

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenue, Expenditures, and Change in Fund Balances For the Year Ended June 30, 2021
Special Revenue Funds Capital Project Funds
Total Total
Measure C Special Capital Equipment Capital
Wildfire Snack Revenue Reconstruction Replacement Project Tax Fund Shack Funds Fund Fund Funds

REVENUE
Property taxes $ 365,422 $ 646,941 - $ $ - $ - -$
Sales taxes - - 106,928 - - -
Franchise fees - - - - - -
Licenses and permits - - - - - -
Fines and forfeitures - - - - - -
Use of money and property - - 126,413 - - -
Intergovernmental - - 473,224 - - -
Charge for services - - - - - -
Other revenue - - 359,012 7,341 - 7,341
Total Revenue 365,422 1,712,518 7,341 7,341

EXPENDITURES
Current -
General government - 144 133,626 - 64,134 64,134
Nondepartmental - - - - - -
Public safety - fire - - - 1,467 - 1,467
Public works 85,140 - 431,255 - - -
Planning/engineering - - - - -
Community development - - - - - -
Culture and recreation - - 258,898 - - -
Capital projects - - - 23,782 65,628 89,410
- - - - - -
Principal - - - - - -
Interest - - - - - -
Fees - - - - - -
Total Expenditures 85,140 144 823,779 25,249 129,762 155,011 Excess Revenue over
(under) Expenditures 280,282 (144) 888,739 (17,908) (129,762) (147,670)

OTHER FINANCING

SOURCES (USES)
Refunded bonds issued - - - - - -
Premium on refunded bonds issued - - - - - -
Payments to refunded bond escrow agent - - - - - -
Operating transfers in - - - 100,000 215,000 315,000
Operating transfers (out) - - (563,686) - - -
Totals - - (563,686) 100,000 215,000 315,000
CHANGE IN FUND BALANCES 280,282 (144) 325,053 82,092 85,238 167,330 Fund Balances - Beginning - 1,335 1,234,975 (15,018) 213,706 198,688 Fund Balances - End of Year $ 280,282 $ 1,191 $ 1,560,028 $ 67,074 $ 298,944 $ 366,018 Debt service
78 ITEM 3 - Attachment I
ITEM 3 - Attachment I 82
184

TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenue, Expenditures, and Change in Fund Balances For the Year Ended June 30, 2021
Debt Service Funds
Total Total
Measure G Measure G Municipal Measure G Debt Nonmajor
Debt Svc Debt Svc Lease Debt Svc Service Governmental
2003 2011 Fund 2020 Funds Funds

REVENUE
Property taxes $ 497,389 - $ $ 194,110 - $ $ 691,499 $ 1,338,440 Sales taxes - - - - - 106,928
Franchise fees - - - - - -
Licenses and permits - - - - - -
Fines and forfeitures - - - - - -
Use of money and property - 1,198 - 346 1,544 127,957
Intergovernmental - - - - - 473,224
Charge for services - - - - - -
Other revenue - - - - - 366,353
Total Revenue 194,456 498,587 693,043 2,412,902

EXPENDITURES
Current -
General government - - - 79,275 79,275 277,035
Nondepartmental - - - - - -
Public safety - fire - - - - - 1,467
Public works - - - - - 431,255
Planning/engineering - - - - - -
Community development - - - - - -
- - - - - 258,898
Capital projects - - - - - 89,410
- - - - - -
Principal 620,000 125,000 139,759 30,000 914,759 914,759 Interest 74,056 2,844 18,759 26,967 122,626 122,626
Fees - 750 - - 750 750
Total Expenditures 127,844 694,806 158,518 136,242 1,117,410 2,096,200 Excess Revenue over
(under) Expenditures (127,844) (196,219) (158,518) 58,214 (424,367) 316,702

OTHER FINANCING

SOURCES (USES)
Refunded bonds issued - - - 1,320,000 1,320,000 1,320,000 Premium on refunded bonds issued - - - 213,771 213,771 213,771 Payments to refunded bond escrow agent - - - (1,448,661) (1,448,661) (1,448,661) Operating transfers in - - 158,517 66,530 225,047 540,047 Operating transfers (out) - (66,530) - - (66,530) (630,216) Totals (66,530) 158,517 151,640 243,627 (5,059)
(194,374) (196,219) (1) 209,854 (180,740) 311,643
Fund Balances - Beginning 799,682 194,374 1 - 994,057 2,427,720 Fund Balances - End of Year $ 603,463 - $ $ 209,854 - $ $ 813,317 $ 2,739,363

CHANGE IN FUND BALANCES
Culture and recreation
Debt service
79 ITEM 3 - Attachment I
ITEM 3 - Attachment I 83
185
Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 5.

FROM:

Jason Weber, Fire Chief
SUBJECT:

Policy Direction Surrounding Ross Fire Station Options related to Ross Valley Fire Department

RECOMMENDATION
Staff recommends that the Council approves the Proposed Third Amendment to the Amended and Restated Ross Valley Fire Department Joint Powers Agreement.

BACKGROUND/DISCUSSION
Over the last year, the Ross Valley Fire Department’s (RVFD) Fire Board has studied potential impacts of the closure of the Ross Fire Station. A thorough analysis of operational and fiscal impacts was presented to the Ross Valley Fire Board and to the San Anselmo Town Council in November and December of 2021. At the November RVFD Fire Board meeting, the Board unanimously endorsed moving forward with one of the eight original options presented and directed staff to draft amendments to the Joint Powers Authority Agreement.

Those amendments include:
· Closure of the Ross Fire Station
· One Time Cost for Remodel of Fire Station 21 (Fairfax) · Facility Maintenance cost sharing - for Station 19 (San Anselmo) · Service Levels
· Movement of Personnel
· Capital Assets
These amendments are captured in detail in the attached Proposed Third Amendment to the Amended and Restated Ross Valley Fire Department Joint Powers Agreement. Also attached is the staff report from your Council meeting in November and the staff report from the RVFD Fire Board meeting in January for additional background.

FISCAL IMPACT
This report outlines potential fiscal impacts associated with the decision surrounding amendments to the RVFD JPA. The receipt of this report does not have any associated fiscal impact.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
This discussion is not considered a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical Town of San Anselmo Page 1 of 2 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 5.
not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065). The proposed JPA amendment does not relate to the Climate Action Plan.

Attachment 1 - Third Amendment to the Ross Valley Fire Department Point Powers Agreement Attachment 2 - San Anselmo Town Council Staff Report “Policy Direction Surrounding Ross Fire Station Options related to Ross Valley Fire Department” - November 9, 2021 Attachment 3 - Ross Valley Fire Department Staff Report “Review of Proposed Third Amendment to the Amended and Restated Joint Powers Agreement” - January 12, 2022 Town of San Anselmo Page 2 of 2 Printed on 2/3/2022
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THIRD AMENDMENT TO AMENDED AND RESTATED

JOINT POWERS AGREEMENT
This Third Amendment to the Amended and Restated Joint Powers Agreement (“Third Amendment”) is entered into as of January 1, 2022 (the “Third Amendment Effective Date”), and is made by and among the Town of Fairfax, a municipal corporation (“Fairfax”), the Town of San Anselmo, a municipal corporation (“San Anselmo”), the Sleepy Hollow Fire Protection District, an independent special district of the State of California (“Sleepy Hollow”), and the Town of Ross, a municipal corporation (“Ross”), each a “Member,” and collectively referred to as the “Members.”

RECITALS
A. Fairfax, San Anselmo and Sleepy Hollow entered into that certain Amended and Restated Joint Powers Agreement dated as of July 1, 2010 (the “Agreement”). All capitalized terms used herein without definition shall have the same meanings assigned to them in the Agreement.

B. The Agreement governs the operations of the Ross Valley Fire Department (the “Authority”).

C. The Members entered into the First Amendment to the Amended and Restated Joint Powers Agreement, effective as of July 1, 2012 (the “First Amendment”), to (i) include Ross as a Member of the Authority; (ii) modify the composition of the Board; (iii) revise the Members’ cost sharing and ownership rights; and (iv) address certain other issues agreed upon among the Members.

D. The Members entered into the Second Amendment to the Amended and Restated Joint Powers Agreement, effective as of February 13, 2014 (the “Second Amendment”), to: (i) establish a Management Committee and (ii) implement the provisions of Government Code § 54956.96, permitting the disclosure of certain closed session information in an authorized closed session of a Member.

E. The Members desire to enter into this Third Amendment to the Amended and Restated Joint Powers Agreement to: (1) provide for the closure of the Ross Fire Station and (ii) allocate Authority resources, savings and costs attributable to the Ross Fire Station closure.

NOW, THEREFORE, for good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged, the Members agree as follows:

AGREEMENT

1. Section 9.2, Fire Station Maintenance, is hereby amended by adding subsections d., e. and f. to read as follows:
“9.2 Fire Station Maintenance
d. Closure of the Ross Fire Station. Fire Station 18, located at 33 Sir Francis Drake Boulevard in Ross, CA (the “Ross Fire Station”) shall be closed on July 1, ITEM 5 - ATTACHMENT 1 ITEM 5 - ATTACHMENT 1 1
188
2025, or upon a written agreement among all Members to close on an earlier date (such closure date being the “Ross Fire Station Closure Date”). e. One Time Cost For Remodel of Fire Station 21. On or before the Ross Fire Station Closure Date, the Town of Fairfax shall contribute one-time costs not to exceed $210,000 to fund the interior remodel of Fire Station 21, located at 10 Park Road in Fairfax, CA (“Station 21”) to accommodate additional staffing. f. Shared Costs for Station 19. Commencing in the first fiscal year following the Ross Fire Station Closure Date, and in each fiscal year thereafter, the Town of Ross and the Town of San Anselmo shall share the maintenance costs of Fire Station 19, located at 777 San Anselmo Avenue in San Anselmo, CA (“Station 19”) for which the Town of San Anselmo is responsible pursuant to Section 9.2 a. The Town of Ross shall contribute twenty-seven percent (27%) and the Town of San Anselmo shall contribute seventy-three percent (73%) toward maintenance costs; provided, however, that the Town of San Anselmo and the Town of Ross shall agree upon an annual budget for such costs for the ensuing fiscal year. The foregoing requirement to agree upon an annual budget is intended to obtain an agreement for the total annual maintenance costs to be shared by the parties and in no event shall such agreement modify the annual percentage obligations for Station 19 maintenance costs of either the Town of Ross or the Town of San Anselmo. Subsequent to adopting the annual budgets for the Town of Ross and Town of San Anselmo, and prior to incurring any unbudgeted cost under Section

9.2 a. in excess of $10,000 for Fire Station 19, the Town of San Anselmo shall notify the Town of Ross, and the parties shall meet and confer and agree on any such cost to be incurred.

2. Effective on the Ross Fire Station Closure Date, Section 9.4, Certain Service Levels, shall be deleted in its entirety and replaced with the following:
"9.4, Certain Service Levels. The Authority's three fire stations will be routinely open, fully staffed and equipped for 24-hour continuous operation by not less than three (3) full-time sworn trained firefighters at two of the three fire stations and not less than two (2) full-time sworn trained firefighters at the third fire station.

Notwithstanding the foregoing, the Fire Chief shall have the sole discretion as to the most effective manner of handling and responding to calls for service. This includes positioning both equipment and staffing between and among the fire stations to meet conflicting demands. Consequently, the Members acknowledge that there may be times when equipment or personnel may not be available from all three fire stations."

3. A new Section 9.5, Closure of Ross Fire Station, is hereby added to the Agreement to read as follows:

ITEM 5 - ATTACHMENT 1
ITEM 5 - ATTACHMENT 1 2
189
“9.5 Closure of Ross Fire Station and Movement of Personnel. As of the Ross Fire Station Closure Date, the Fire Chief shall move personnel from the Ross Fire Station to Station 19 and Station 21 as the Fire Chief deems appropriate.”

4. Section 24.5, Existing Capital Assets, subsection a., Ross Fire Station, is hereby amended by restating subsection a. to read as follows:
a. Ross Fire Station. Beginning on the Ross Fire Station Closure Date, the Authority’s annual operations costs will be reduced (the “Savings”) due to the closure of the Ross Fire Station, the elimination of one engine from the Authority’s vehicle replacement schedule, the planned transition of three (3) Captain positions to three (3) Firefighter/Paramedic positions, and the planned transition of three (3) Engineer positions to three (3) Firefighter/ Paramedic positions, with such personnel changes occurring upon the resignation or retirement of the current Captain and Engineer personnel. The annual amount of Savings shall be detailed in the annual budget prepared pursuant to Section 6.2, with the portion of the Savings attributable to personnel changes determined at the time the changes occur, based on the difference in salary and fully loaded benefits of such personnel.

The annual amount of the Savings, as shown on the annual budget, shall be credited to the amount of the annual contribution owed by the Town of Ross pursuant to Section 7.1. After the full Savings, by the elimination of one engine from the Authority’s vehicle replacement schedule, the planned transition of three (3) Captain positions to three (3) Firefighter/Paramedic positions, and the planned transition of three (3) Engineer positions to three (3) Firefighter/Paramedic positions has been realized, the Members’ Percentage Shares (Section 8.1) shall be adjusted to reflect the savings attributed to Ross. In addition, The Town of Ross will be billed by the Authority for actual legal costs (not to exceed $15,000) incurred by the Authority in connection with the preparation of this Third Amendment.

5. Except as expressly modified by this Third Amendment, all other terms and conditions of the Agreement are hereby ratified and confirmed and shall remain in full force and effect and binding on the parties.

6. This Third Amendment may be executed on behalf of the respective Members in one or more counterparts, all of which collectively shall constitute one document and agreement.

ITEM 5 - ATTACHMENT 1
ITEM 5 - ATTACHMENT 1 3
190
IN WITNESS WHEREOF, the parties hereto have executed this Third Amendment as of the date first written above.

TOWN OF SAN ANSELMO, a municipal
corporation
By: _____________________________
Alexis Fineman, Mayor
ATTEST:
______________________________
Town Clerk
TOWN OF FAIRFAX, a municipal corporation
By: _____________________________
Stephanie Hellman, Mayor
ATTEST:
______________________________
Town Clerk

SLEEPY HOLLOW FIRE PROTECTION
DISTRICT, an independent special district of
the State of California
By: _____________________________
Name: ___________________________
Title: ___________________________
ATTEST:
_________________________
Secretary
TOWN OF ROSS, a municipal corporation
By: _____________________________
Elizabeth Robbins, Mayor
ATTEST:
______________________________
Town Clerk
ITEM 5 - ATTACHMENT 1
ITEM 5 - ATTACHMENT 1 4
191

TOWN OF SAN ANSELMO

STAFF REPORT
For the meeting of November 9, 2021
To: San Anselmo Town Council
From: Jason Weber, Fire Chief
Subject: Policy Direction Surrounding Ross Fire Station Options related to Ross Valley Fire Department

RECOMMENDATION
That the Town Council receive an update from staff regarding the options surrounding the Town of Ross fire facilities and provide feedback and direction to Council Members Greene and Burdo on the preferred option(s) that the Town of San Anselmo supports and direct Council Members Greene and Burdo to cast their vote at the November Ross Valley Fire Board meeting in that manner.
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BACKGROUND/DISCUSSION
At the October 26, 2021 Council meeting, the Ross Valley Fire Chief presented an update regarding the Town of Ross fire station facilities and options related to alternative services if the fire station in Ross were not re-built. Council directed staff to return to the November 9th meeting to give Council members time to review the materials in order to have a more focused discussion surrounding Option 2:

OPTION 2: Eliminate Engine 18, shift personnel West to other stations (One less engine; no reduction in personnel)
As discussed at the October 26th Council meeting, listed below are the operational, fiscal, labor, allied agency, JPA and policy considerations related to Option 2:

Operational Considerations:
• Response times in the Ross Station 18 area will increase by approximately 2 minutes with the engine now coming from Station 19 on San Anselmo Ave. for a response to 90% of calls within 09:31 minutes from the current 07:31 minute response times. • The current simultaneous incident activity (code three incidents for Station 18 and 19) for the calendar years 2019 and 2020 is 254, or 16.1% of 1577 incidents. The data shows that we expect E19 to be unavailable to serve Station 18 or Station 19 zones requiring a more distant engine to respond 16.1% of the time or approximately 127 times per year.

ITEM 5 - ATTACHMENT 2
ITEM 5 - ATTACHMENT 2 1
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Simultaneous Incident Data Engine 18 & 19
• Moving from four engines to three engines will require a more dynamic deployment, including moving up and covering from allied agencies when multiple incidents occur. • The speed at which additional firefighters arrive at incidents will improve in all areas except the Town of Ross. In addition, by moving the personnel West, other response zones within the RVFD will see an improvement in the time it takes for personnel to arrive and complete critical tasks on the fireground or medical care. • This Option proposes moving three of the six Ross positions to Station 19, raising E19 staffing from two personnel to three and a second engine, either E21 or E20, from two to three personnel. Again, this change positively impacts the speed and number of firefighters that would arrive at an incident improving the multi-unit effective response from San Anselmo West.
• Of the 265 EMS incidents in Ross during 2017 and 2018, M18 (Medic 18) was not available 57 times, or 21% of the time. The next arriving ALS unit under a proposed plan would be an engine company with an average increased response time of 2 minutes.

Fiscal Impacts:
• Option 2 has annual operational cost savings of $300,000 that are not fully recognized until ten years in the future. These savings include:
 Reduction in future vehicle replacement funding as RVFD will reduce from four frontline engines to three, for approximately $40,000 in annual savings.  The remainder of the projected savings is recognized through the attrition of three (3) Captains and three (3) Engineer positions. In addition, the proposed changes include the transition to six (6) Firefighter Paramedic positions.

Projected Savings – Option 2
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• Option 2 has one-time capital provisional cost estimates of $210,000 for interior remodel at one of the stations where staffing would increase in order to meet contemporary sleeping and bathroom needs.

The following tables are provided in order to demonstrate the existing member contribution levels. Staff received a request to show what the savings over time scenario allocations would be using the current member contribution percentages.

Current Member Agency Contributions FY22
Agency Member Contribution % FY22 JPA Contribution
Town of Ross 23.37% $2,183,012
Town of San Anselmo 40.53% $3,785,941
Sleepy Hollow FPD 12.8% $1,195,660
Fairfax 23.3% $2,176,474
Apportionment of Savings Over Time ($300K) as per current Agency Contribution Schedule Agency Member Contribution % % Share of Savings over time Town of Ross 23.37% $70,110
Town of San Anselmo 40.53% $121,590
Sleepy Hollow FPD 12.8% $38,400
Town of Fairfax 23.3% 69,900
Labor Impacts:
• As directed by the RVFD Board, staff has met with Labor and discussed impacts related to each of the four Options. Labor does not feel that it would be fair to their membership to impose a more aggressive schedule than attrition to recognize savings ITEM 5 - ATTACHMENT 2
ITEM 5 - ATTACHMENT 2 3
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for this option. However, they are open to converting the existing three Captains positions, and three Engineer positions to Firefighter Paramedic positions over time versus “y”-rating or a reduction in force process.
• If this Option is selected, ratification of an agreement with the Labor group would be necessary.

Allied Agency Impacts:
• Kentfield Fire District regularly uses E18 to cover their zone while training or committed on other incidents. RVFD’s ability to continue to cover would have to be considered by Kentfield as the response time would be greater.

JPA Impacts:
• Moving from four to three stations and adjusting Member contribution percentages requires amending the JPA Agreement, which must be approved by each Member agency. These member contribution percentage changes would be made in relation to the final decision regarding the allocation of the savings over time as described in the Fiscal Impacts section above.

Policy Considerations for your Council and ultimately the Fire Board to consider:
• Service Level changes for RVFD
• Apportionment of one-time capital costs associated with interior remodels at stations affected by the addition of personnel. Provisional estimates of $210,000 for Station 21 in Fairfax.
• Any Apportionment of projected annual savings over time (estimated to reach $300k annually) with full impact not realized for 8-12 years
in staffing and vehicle replacement (1 less engine). Ross is requesting savings as the savings are realized.
• Ross would share in Station 19 facility costs under proposed formula of incident activity percentage (currently 27%) for capital repairs and building maintenance. • Effective date of changes if agreement is reached 7/1/2025

SUMMARY
The RVFD Board and RVFD JPA Members are being asked to consider and, ideally, reach a consensus on a single option. Based on a straw pole at the RVFD Board meeting in October and subsequently discussions at your last Council meeting the preferred option and focus of this report is Option 2. All options including option 2 come with trade-offs that have impacts on each community served. It is essential to consider as a Fire Board member that services provided to each community are mutually dependent on each other as a collective system vs. a single engine company or individual communities.

All Options will require amendments to the Ross Valley Fire Department Joint Powers Agreement (JPA); language in the JPA details the mechanisms to carry out changes. Any proposed changes ITEM 5 - ATTACHMENT 2
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including service levels or member contributions would need to be ratified.

Staff strongly feels that keeping the JPA intact is of utmost importance moving forward. As discussed, several times, each community is mutually reliant on other Members of the RVFD JPA to provide adequate services to their community. No single agency could provide adequate fire services on its own.

If the inability to achieve consensus leads to a withdrawal from the JPA by any Member agency, the near-term adverse financial and operational consequences would be likely for the withdrawing and remaining Members. Such financial and operational consequences include expenses related to implementing a withdrawal, liability for unpaid costs and debts, and the costs of re-establishing the ability to provide fire protection to each Member’s jurisdiction. (See JPA Agreement, Section 13.4)

NEXT STEPS
As of this meeting, each Town Council will have been briefed about the October 13, 2021 RVFD Board Meeting and before the next RVFD Board meeting on November 10, 2021. Each Council has been asked to provide direction to their respective Council Members that serve on the RVFD Fire Board.

An action item regarding this topic has been scheduled for the November 10, 2021 Fire Board agenda, providing policy direction to inform the Town of Ross of the Fire Board’s position related to the four options presented.

FISCAL IMPACT
This Staff Report outlines potential fiscal impacts associated with the decision surrounding Option 2. The receipt of this Staff Report does not have any associated fiscal impact.

CEQA AND CONSISTENCY WITH CLIMATE ACTION PLAN 2030
This discussion is not considered a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065). The proposed ordinance does not relate to the Climate Action Plan.

Respectfully submitted,
Jason Weber, Fire Chief
Ross Valley Fire Department
ATTACHMENT 1 – October 26, 2021 Staff Report
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Ross Valley Fire Department Board of Directors

STAFF REPORT
For the meeting of January 12, 2022
To: Ross Valley Fire Board
From: Jason Weber, Fire Chief
Subject: Review of Proposed Third Amendment to the Amended and Restated Joint Powers Agreement

RECOMMENDATION
Receive Proposed Third Amendment to the Amended and Restated Joint Powers Agreement – Provide direction to staff prior to circulation of the Third Amendment to the Amended and Restated Joint Powers Agreement

BACKGROUND/DISCUSSION
At your December 8, 2021 Staff presented your Board with the proposed JPA changes. Your Board did not have adequate time to digest the changes and requested that Staff return at the January meeting. Staff has not received any proposed changes to what was presented at your December meeting and subsequently is returning to this Board meeting with the no changes to the Third Amendment to the JPA for your consideration.

At your November 10, 2021 Fire Board meeting, your Board reached agreement on a single option related to the Ross Fire Station future. Your Board directed staff to develop a third Amendment to the RVFD Joint Powers Agreement and return with the proposed changes for review prior to circulating with the member agencies for ratification.

Staff worked with the Management Committee and legal counsels from each of the member agencies, including the Ross Valley Fire Department’s legal counsel on the attached documents. The amendments to the JPA are based on your Board’s action related to the policy considerations that were presented as part of the option highlighted below:

Eliminate Engine 18, shift personnel West to other stations (One less engine; no reduction in personnel)
Policy Considerations for your Board:
• Staff is recommending savings (estimated to reach $300k annually) in staffing and vehicle replacement (1 less engine) be attributed to Ross as savings ITEM 5 - ATTACHMENT 3 ITEM 5 - ATTACHMENT 3 1
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materialize.
• Staff is recommending one-time capital costs associated with interior remodels at the Fairfax Station 21 be covered by the Town of Fairfax (estimated not to exceed $210,000)
• Staff is recommending that personnel moving West from Station 18 be located at Stations 19 and 21.
• Staff is recommending the lease agreement with the Ross Valley Paramedic Authority (RVPA) for housing a paramedic ambulance and crew (currently $32k annually payable to RVFD) be redirected to the Town of Ross after Ross completes the construction of a $2 mil ambulance quarters with an increase to the lease amount of $50k annually.
• Staff is recommending implementation date of July 1, 2025 if agreement is reached. • Staff is recommending Ross would share in Station 19 facility costs under proposed formula of incident activity percentage (currently 27%) for capital repairs and building maintenance.
• Staff is recommending Ross cover reasonable hard costs (RVFD attorney fees) associated with this decision and subsequent amendments to the JPA. • Staff is recommending Labor items be carried out in the form of a “side letter of agreement” which will be drafted at your direction.
• Staff is recommending the Labor Mgmt. Sub-Committee meet regularly (at least quarterly) to address the remaining engine company staffed with two personnel.

SUMMARY:

Upon your Board’s review of the attached amendments to the JPA the document will be circulated to the member agencies for ratification at their respective future Councils and Board meetings.

FISCAL IMPACT:

The receipt of this Staff Report does not have any associated fiscal impact.

Attachments: Third Amendment to the Amended and Restated JPA – Attachment #1 Side Letter with the Ross Valley Firefighters – Attachment #2 ITEM 5 - ATTACHMENT 3 ITEM 5 - ATTACHMENT 3 2
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Town of San Anselmo
Staff Report
525 San Anselmo Avenue
San Anselmo, CA 94960
TO: Town Council 2/8/2022 Item #: 6.

FROM:

Jeff Zuba, Finance & Administrative Services Director
SUBJECT:

Consider Ross Valley Fire Department budgeting options for staffing at Station 20.

RECOMMENDATION
Receive report regarding future Ross Valley Fire Department (RVFD) upstaffing to 3-person engine companies and the impact on the Town’s budget beginning in FY2025-2026.

BACKGROUND
At the January 12, 2022 Ross Valley Fire Board meeting, the third amendment to the RVFD Joint Powers Agreement related to the future of Ross Fire Station 18 was reviewed and recommended to be taken to each respective member agency for approval. The JPA Amendment states that upon the closure of Fire Station 18, scheduled for July 1, 2025, the six assigned personnel shall be moved West to increase staffing from two to three personnel at Fire Stations 19 and 21. As part of the amendment the Department and Ross Valley Firefighters Association Local 1775 drafted and signed a side letter that will create a labor-management subcommittee that will begin meeting quarterly, beginning the first quarter of 2022, with the goal of increasing the staff to three personnel per shift at Fire Station 20 in Sleepy Hollow.

DISCUSSION
To obtain three personnel staffing each Fire Station beginning in fiscal year 2025-2026 it is expected to cost the department approximately $630,000 annually. The Town’s share of the expenditure is 40.53%, which is $255,339. The Town will need to determine how that expenditure fits into its budget.

ANALYSIS
To analyze the impact of the increased RVFD contract expenditure staff, we prepared the General Fund FiveYear Financial Forecast, Attachment I.

Revenues
The Town’s largest source of General Fund revenue is Property Tax followed by 1% Bradley-Burns Sales Tax. For each source, staff was provided estimates for the fiscal year 2022-2023 by our consultants. Each year thereafter is increased by a percentage based on prior years’ history.

Expenditure
Town of San Anselmo Page 1 of 2 Printed on 2/3/2022
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TO: Town Council 2/8/2022 Item #: 6.

The Town’s largest General Fund expenditures are the JPA contracts for Police and Fire protection. The staff reviewed charges for the contracts for the past five fiscal years to provide a reasonable increase in the model.

Beginning in fiscal-year 2025-2026, the expenditure of $255,339 was added into the Fire Service contract.

The other revenue and expenditure lines were analyzed based on prior trends and adjusted accordingly in the forecast.

The five-year projection shows that beginning in fiscal year 2025-2026, the Town could have an operating deficit that it would need to review during the budget process.

If the Measure D - Transaction and Use Tax renewal is passed in November 2022, that is potentially an option to fund the enhanced fire protection costs but is not being considered in this report as funding would need to come from the General Fund if the measure was unsuccessful.

FISCAL IMPACT
There is no fiscal impact in connection with receipt of this report.

CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Discussing the Fire Department budget is not a “project” under the California Environmental Quality Act, because it does not involve an activity which has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment. (Cal. Pub. Res. Code § 21065).

CONCLUSION
In conclusion, the 3-person engine staffing could result in an operating deficit beginning in FY2025-2026, which will need to be addressed during the budgeting process.

Town of San Anselmo Page 2 of 2 Printed on 2/3/2022
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2021-2022 2021-2022 2022-2023 2023-2024 2024-2025 2025-2026 2026-2027 2020-2021 Revised Projected Bud
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REVENUE Actual Bud
get Actual Projection Projection Projection Projection Projection Property Tax 14,214,800 14,053,988 14,053,988 14,824,893 15,269,640 15,727,729 16,199,561 16,685,548 Franchise Taxes 807,419 750,630 750,630 800,000 808,000 816,080 824,241 832,483 Other Taxes (sales and property transfer tax) 1,237,813 1,400,000 1,400,000 1,400,000 1,530,400 1,562,857 1,596,016 1,629,892 Licenses, Permits, Fees, Fines 1,371,908 1,327,000 1,327,000 1,300,000 1,313,000 1,326,130 1,339,391 1,352,785 Use of Money and Property 76,487 15,000 15,000 20,000 30,000 30,000 30,000 30,000 Other Agency Revenue 152,155 115,000 115,000 125,000 126,250 127,513 128,788 130,076 Fees for Services, Misc 299,970 181,000 181,000 225,000 227,250 229,523 231,818 234,136 Transfers In 420,969 418,464 418,464 418,464 462,858 481,524 497,739 510,116 Total Revenues and Transfers In 18,581,521 18,261,082 18,261,082 19,113,357 19,767,398 20,301,354 20,847,553 21,405,035

EXPENDITURES
Salaries 2,245,428 2,853,215 2,853,215 2,938,811 3,026,976 3,117,785 3,195,730 3,275,623 Retirement 919,516 960,932 960,932 517,109 524,242 533,420 539,000 548,000 Other Benefits 555,400 961,195 961,195 989,830 1,019,525 1,050,111 1,076,363 1,103,272 Contracts and Services 2,372,742 2,438,226 2,438,226 2,511,373 2,636,941 2,768,788 2,907,228 3,052,589 Fire 4,357,895 4,611,448 4,611,448 4,805,129 5,006,944 5,217,236 5,691,360 5,862,101 Police 4,540,998 4,685,857 4,685,857 4,826,433 4,971,226 5,120,362 5,273,973 5,432,193 Supplies 184,358 230,023 230,023 254,712 262,353 270,224 278,331 286,681 Debt Service 229,302 238,208 238,208 528,977 586,067 638,929 680,189 715,018 Transfers Out 1,348,517 1,263,517 1,263,517 1,263,517 1,263,517 1,263,517 1,263,517 1,263,517 Total Ex
penditures and Transfers
O 18,242,621 16,754,156 18,242,621 18,635,891 19,297,791 19,980,373 20,905,691 21,538,993 O
peratin
g Sur
plus (Deficit) 18,461 1,827,365 18,461 477,466 469,606 320,982 (58,138) (133,959) Be
ginnin
g Balance estimated 6,264,830 4,437,465 6,264,830 6,283,291 6,760,757 7,230,364 7,551,346 7,493,208 Estimated Endin
g Balance 6,283,291 6,264,830 6,283,291 6,760,757 7,230,364 7,551,346 7,493,208 7,359,249 Percenta
ge of Reserve 37% 34% 34% 36% 37% 38% 36% 34%
Town of San Anselmo
General Fund
2022-23 through 2026-27 Five-Year Financial Forecast
ITEM 6 - Attachment I
ITEM 6 - Attachment I

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San Anselmo City CouncilFebruary 8, 2022

San Anselmo City Council
February 8, 2022