Tuesday, February 13, 2024 7:00 PM
In the Council Chambers at 525 San Anselmo Avenue, San Anselmo, CA 94960 Town Council
Agenda
Meeting held In-Person and via Zoom:
https://us02web.zoom.us/j/85060465257
Or Telephone: +1 669 900 6833 | Webinar ID: 850 6046 5257 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 Please be advised those participating in the meeting remotely via Zoom do so at their own risk. The Town Council regular meeting will not be cancelled if any technical problems occur during the meeting.
Call to Order. Optional Pledge of Allegiance: The Mayor or a designated Council member will recite the Pledge of Allegiance for members of the Council and the public who wish to join in the recitation. 7:00 PM
Open time for public expression.
The public is welcome to address the Council at this time on matters not on the agenda that are within the jurisdiction of the Council. Please be advised that pursuant to Government Code Section 54954.2, Council is not permitted to discuss or take action on any matter not on the agenda unless it determines that an emergency exists, or that there is a need to take immediate action which arose following posting of the agenda. Comments may be no longer than three minutes and should be respectful to the community.
Town Council Agenda February 13, 2024
1 1. Consent Agenda:
1.1 Approval of the Draft Minutes of January 23, 2024
1.2 Fiscal Year 2022-2023 Audited Annual Financial Report
1.3 Special Event Application – Teen Battle of The Bands 2024
1.4 Quarterly Treasurer’s Investment Report, December 2023
1.5 Special Event Application - Chamber of Commerce’s Sip n’ Stroll Fundraiser 2024
1.6 Approve a Resolution of Acceptance for the Upper Hawthorne Canyon Property in San Anselmo and Finding the Action Categorically Exempt from CEQA under CEQA Guidelines section15061(b)(3)
2. Council Business Items:
Written Public Comment
Public Comment- Asselstine (PDF)
Public Comment- Town of San Anselmo Racial Equity Committee (PDF) Council requests for future agenda items.
Council committee liaison reports, questions and comments to staff; staff miscellaneous items.
Special Presentation. There are No Special Presentations.
The opportunity for public comment on consent agenda items will occur prior to Council discussion of the consent agenda. The Council may approve the entire consent agenda with one action. In the alternative, items on the consent agenda may be removed by any Council or staff member, for separate discussion and vote.
Staff Report (DOC)
Attachment 1- Draft Minutes of the January 23, 2024 Meeting (DOC) Staff Report (DOCX)
Attachment 1 2022-2023 Audited Annual Financial Report (PDF) Staff Report (DOC)
Attachment 1 - Event Application (PDF)
Staff Report (DOCX)
Attachment 1 Quarterly Investment Report 12.31.2023 (PDF) Staff Report (DOCX)
Attachment 1 - Event Application (PDF)
Attachment 2 - ABC Assistance form for CMPA (PDF)
Staff Report (PDF)
Attachment 1 - Draft Resolution and Exhibit (PDF)
Attachment 2 - MOU (PDF)
Attachment 3 - Deed Restriction for Open Space (PDF)
Attachment 4- UHC Assignment of Agreement Amendment (PDF) Town Council Agenda February 13, 2024
2 2.1 Consider the Approval of the Traffic Calming Program and Funds from the Active Transportation Funding. The Funds Spent on existing Road Improvements are exempt under CEQA, Class 1 section 15301 existing facilities.
2.2 Receive a Presentation on the San Anselmo Volunteer Effort (S.A.V.E.) Program.
Relaunching the San Anselmo Volunteer Effort 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).
2.3 Consideration of Special Event Application – Live on The Avenue 2024. Approving the ‘Live on the Avenue’ event series is not considered a “project” under the California Environmental Quality Act (CEQA), 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).
2.4 Resolution Adopting a Fleet Zero-Emissions Vehicle Policy. Adoption of this Resolution does not require review under the California Environmental Quality Act (CEQA) because it does not constitute a “project” pursuant to California Public Resources Code section 21065 and CEQA Guidelines section 15378, as its adoption does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment.
2.5 Council to Approve the Installation of Nalo Xboxes at Town Facilities. The proposed is exempt from the California Environmental Quality Act (CEQA), under the “common sense” In general, the following procedural order applies to items of business:
•Presentation
•Town Council questions
•PUBLIC COMMENT – limited to 3 minutes/person
•Town Council discussion/action
Staff Report (DOCX)
Attachment 1 Traffic Calming Guidelines Staff Report 9/12/23 (DOCX) Staff Report (DOC)
Attachment 1- PowerPoint Presentation (PPT)
Staff Report (DOC)
Attachment 1 - Event Application (PDF)
Attachment 2 - Street Closure Map (PDF)
Attachment 3 - Merchant Letter (PDF)
Attachment 4 - Presentation (PDF)
Staff Report (DOC)
Attachment 1 - Resolution (DOC)
Attachment 2 - Fleet Vehicle Inventory (PDF)
Attachment 3 - Presentation Slides (PDF)
Town Council Agenda February 13, 2024
3 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).
2.6 For the Council to Review the List of Town Council Committee Assignments and Make Appointments for 2024. Making Council appointments to local committees 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).
Staff Report (DOC)
Attachment 1 - Naloxone FAQ (PDF)
Attachment 2 - Narcan Pocketcard (PDF)
Staff Report (DOC)
Attachment 1 - Table of Current Appointments (DOCX)
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 February 27, 2024.
Administration Department
Town Hall, main floor
525 San Anselmo Avenue
San Anselmo, CA 94960
(415) 258-4691
Town Council
Eileen Burke, Mayor
Tarrell Kullaway, Vice Mayor
Brian Colbert, Councilmember
Alexis Fineman, Councilmember
Steve Burdo, Councilmember
Staff
Town Council Agenda February 13, 2024
4 David Donery, Town Manager
Linda Kenton, Assistant Town Manager / Town Librarian
Jeff Zuba, Finance and Admin Services Director
Megan Holt Acevedo, Town Attorney
Serge Avila, Town Clerk
Heidi Scoble, Planning Director
Sean Condry, Public Works Director
Dannielle Mauk, Community Services Director
Mike Norton, Chief of Police
Dan Mahoney, Interim Fire Chief
DECLARATION OF POSTING
This Notice is posted in accordance with Government Code §54954.2(a) or §54956. Members of the public can view electronic agendas and staff reports by accessing the Town of San Anselmo website. Under penalty of perjury, this Agenda was posted to the public at least 72 hours prior to the meeting.
Town Council Agenda February 13, 2024
5 Public Comment at San Anselmo Town Council Meeting
Ross Asselstine
February 12 2024
(post-presentation edits to approximate the verbal presentation) Today’s Marin IJ revealed that there is a Committee to Vote No on Measure F. Never heard of them. The head of this committee is Eric Warner. There are two donations to this entity: Eric Warner at $5,000 and the Katie Rice for Supervisor 2024 at $3,000. That’s it.
I think we all know that there was no counter argument to Ballot Measure F to Withdraw from the Flood District. This is exceptionally unusual. Zero people stood up to get their argument in writing.
I spite of a period of almost six months it took to gather signatures for this Ballot Measure, to the best of my knowledge, these two people did not form a committee until January 8th.
They have $8,000 dollars to spend and I can only imagine that it will be a very biased mailer to all voters in San Anselmo. That’s just dirty in my opinion.
I have heard some of the comments by opponents of the Ballot Measure. There are few in print.
Based on the experience of the Measure to Save Memorial Park, the issue of bringing the public up to speed takes a while. The issue of competing mailers without a clear forum for debating the issue is not in the public’s best interest.
I believe that Eric and Katie will distribute their side of the story and if there is no public forum for debate everyone loses.
Tonight I suggest that the San Anselmo Town Council allow the use of these chambers on Tuesday February 20 for a public debate. I assume this is easily accommodated. I ask that this be considered as soon as possible as voting is in progress. Putting it on zoom will allow more people to be informed.
I note that I have written to the Marin County Civil Grand Jury and asked for them to consider investigating the obviously failed waste of over $50M. The entire document is a three page letter followed by fourteen years of documentation at 102 pages. I note that members of this council have stated that the structure of the District is possible the wrong model and needs to be considered. I think we should not wait for re-invention of the wheel. It’s just too wasteful. I have also written to the CA DPW to sugges they look into the potential issues of FZ being in default of the grant.
I will be writing to Eric Warner and Katie Rice to ask them her to debate this important issue next Tuesday. If they she can have the commitment to form a committee on this subject and spend so much money, surely they she will have aninterest in the public good to show up for a debate.
I suggest a forum with a moderator, opening statements on both sides, questions from the moderator, followed by closing statements.
At a minimum, I will be here for the debate on Tuesday night to speak in chambers or even outdoors by myself if they don’t show up. I trust that Eric and Katie will show up and present themselves. her story.
Please consider this tonight or simply ask Mr Donery to make it happen. 6 Thank you.
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23 Item #: 1.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.1
MEETING DATE: February 13, 2024
AGENDA TITLE: Approval of the Draft Minutes of the Regular Town Council Meeting of the January 23, 2024
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For Council to consider the approval of the Draft Minutes of the Regular Town Council meeting of January 23, 2024.
ATTACHMENT:
Attachment 1- January 23, 2024 Draft Minutes
24 1
San Anselmo Draft Council Minutes
Regular Meeting
Town Council Chambers and via Zoom
Tuesday, January 23, 2024
Call to Order: Optional Pledge of Allegiance
COUNCILMEMBERS PRESENT: Steve Burdo
Eileen Burke, Mayor
Brian Colbert
Alexis Fineman
COUNCILMEMBERS ABSENT: Tarrell Kullaway
STAFF MEMBERS PRESENT: Dave Donery, Town Manager
Megan Acevedo, Town Attorney
Serge Avila, Town Clerk
Heidi Scoble, Planning Director
Dannielle Mauk, Recreation Director
Mattie O’Grady, Recreation Program Manager
Sean Condry, Public Works Director
Sean Youra, Climate Action Coordinator
Mayor Burke suggested continuing item #2.2 and #2.3 due to Vice Mayor Kullaway’s absence.
She would like a full Council present.
Councilmember Burdo stated he would like to move forward with item #2.2 tonight.
Councilmember Fineman had a question about upcoming Council agendas.
Councilmember Colbert stated Vice Mayor Kullaway had communicated her committee assignment preferences to staff and he did not think they needed a full Council for this item.
M/s, Burdo/Burke, Motion to continue item #2.3 to the next meeting.
AYES: Burdo, Fineman, Mayor Burke
NOES: Colbert
ABSENT: Vice Mayor Kullaway
Open Time for Public Expression
Ms. Susanne Saunders talked about climate change and the Age of Global Boiling. People need to get out of his or car and into public or active transportation. She advocated for electric cars.
Ms. Annie Sherman stated the Tam Union High School Facilities Bond Measure will be on the March 5th ballot. She urged a “Yes” vote on Measure A.
Council requests for future agenda items; Committee liaison reports; questions and comments to staff; miscellaneous items
Councilmember Burdo reported he attended the Ross Valley Fire Board meeting; the Yellow 25 2
Bus/JEPA meeting.
Councilmember Colbert reported he attended the Ross Valley Fire Board meeting; the JEPA meeting; received a briefing on the Safe Routes to Schools Task Force meeting; attended the Third Street Improvement Project Celebration; the Martin Luther King Celebration in Marin City; discussed the MTC regional transportation measure that will be on a future ballot; attended the Wall Property fundraiser in Fairfax; asked staff to investigate the Fairfax contribution of $12,000 towards the purchase of Upper Hawthorne Canyon in the event San Anselmo wants to offer some reciprocity in the future. The Council supported this request.
Councilmember Fineman reported she attended a Marin Wildfire Authority Prevention (MWPA) meeting; took a trip to Cleveland.
Mayor Burke reported she attended a meeting of a county-wide group called Citizens Marin and heard a presentation about how RHNA numbers are being applied in rural areas; called two basketball games for the Archie Williams Varsity team (Go Falcons!); reported that the Archie Williams Softball team will be using Red Hill Park for their practices starting in February and need to use lights.
1. Consent Agenda
1.1 Approve the Draft Minutes of the Special Meeting- January 9, 2024
1.2 Adopt Ordinance No. 1184 Amending Title 10 (Planning and Zoning) of the San Anselmo Municipal Code
1.3 Revenue and Expenditure Reports, December 2023
1.4 Recreation Finance Report
1.5 Consider cancelling the Regular Town Council meetings scheduled for July 9, August 13, November 26, and December 24, for the year 2024
1.6 Receive and File the Climate Action Quarterly Progress Report
1.7 Receive and File the 2021 San Anselmo Greenhouse Gas (GHG) Inventory Report
1.8 Consider the request from the San Anselmo Open Space Committee (SAOSC) for the Council to authorize a donation of $202,559 to the Marin Open Space Trust (MOST) for their acquisition of Upper Hawthorne Canyon property in San Anselmo Mayor Burke opened the meeting to public comments
Miles stated this is a farm community and he was concerned about Marxism in Marin.
Mayor Burke closed the meeting to public comments.
Councilmember Colbert commented on items #1.4, #1.6, and #1.8.
Councilmember Fineman asked for the removal of item #1.7 from the Consent Calendar.
M/s, Burdo/Colbert, Motion to approve Consent Calendar items #1.1 through #1.6, and item #1.8.
AYES: Burdo, Colbert, Fineman, Mayor Burke
26 3
ABSENT: Vice Mayor Kullaway
1.7 Receive and File the 2021 San Anselmo Greenhouse Gas (GHG) Inventory Report Councilmember Fineman asked if staff would be making a presentation regarding the Inventory Report at a future Council meeting. She has some questions on methodology and some of the numbers.
Climate Action Coordinator Youra stated staff decided to put the report on the Consent Calendar since it is sometimes difficult to schedule a presentation to the Council.
M/s, Burdo/Colbert, Motion to approve Consent Calendar item #1.7.
AYES: Burdo, Colbert, Fineman, Mayor Burke
ABSENT: Vice Mayor Kullaway
Business Items
2.1 Live on the Avenue 2023 Recap and Review
Recreation Program Manager O’Grady and Ms. Kelly Warner presented the staff report and gave a PowerPoint presentation. Staff answered questions from the Council regarding plans for additional food options including food trucks and local restaurants; open-ended questions in the survey; how the Placer AI data will help the program moving forward; if Placer AI could be used in planning; if Placer AI could make assumptions about the mode of transit; if business related data is private or can be shared; if Place AI could be a tool for business development; if they are at capacity and whether they want to attract more people given bathrooms, parking, safety.
Mayor Burke opened the meeting to public comments.
Ms. Victoria Wise thanked the Town and the Recreation Department for this amazing and innovative community event. She would like to see more teenagers in attendance.
Mayor Burke closed the meeting to public comments.
Councilmember Burdo thanked staff for the presentation and the wonderful event.
Councilmember Colbert thanked the sponsors and staff for going above and beyond.
Councilmember Fineman stated the data from prior years indicates that the event continues to grow. She was concerned about the lack of diversion of organic wastes and would like to improve on this. She thanked Victoria for her groovy Zumba classes.
Mayor Burke stated they have this down in terms of the timeframe. She liked the variety of bands and noted there was a lot of private sector involvement.
2.2 Consider the Appointment of Two Councilmembers to the Memorial Park Master Plan Subcommittee
Recreation Director Mauk presented the staff report. She noted the Parks and Recreation Commission has established a tight deadline and plans to begin meetings in February. Staff answered questions from the Council regarding whether it made sense to combine this with the Memorial Park Community Advisory Committee (Mayor Burke and Councilmember Burdo sit on this committee); if there are current plans for a Bocce ball court and where it would be located; 27 4
the possibility of coupling the southern end of the park with increased water storage; the timing for this portion of the Master Plan.
Parks and Recreation Commission Chair Rod Kerr stated he is confident the Commission could come back to the Council within five months with specific recommendations.
Mayor Burke opened the meeting to public comments.
There were no comments.
Mayor Burke closed the meeting to public comments.
Councilmember Burdo stated he would like to continue to serve on the committee. He gave Public Works Director Condry a “shout out” for the bio-retention work at the park. And the grass looks good too.
Councilmember Fineman supported Mayor Burke and Council member Burdo continuing to serve on the committee. She did want to rush decisions that have a long life-span.
Mayor Burke stated she would like to continue to serve on the committee and work on the parks.
Mayor Burke asked if the Memorial Park Community Advisory Committee should be combined with the Memorial Park Master Plan Subcommittee. Town Attorney Acevedo stated this could be done during the Committee Assignments at the next meeting.
2.3 For the Council to Review the List of Town Council Committee Assignments and Make Appointments for 2024.
Mayor Burke stated this item has been continued to the next Council meeting.
The meeting was adjourned 8:38 p.m.
Respectfully submitted,
Toni DeFrancis,
Recording Secretary
28 Item #: 1.2
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.2
MEETING DATE: February 13, 2024
AGENDA TITLE: Fiscal Year 2022-2023 Audited Annual Financial Report
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That Council considers accepting the Audited Annual Financial Report for the fiscal year ended June 30, 2023, prepared by Maze & Associates.
BACKGROUND
Following the close of each fiscal year, the Town's external auditors conduct an audit of the Town's financial records and assist in the compilation of the annual financial report.
The paramount objective of general-purpose external financial reporting is accountability. The goal of a financial statement audit is to provide users with reasonable assurance from an independent source that the information presented in the statements is reliable.
DISCUSSION/ANALYSIS
The 2022-23 fiscal year audit is the third annual audit performed by Maze & Associates as the Town's external auditors. The firm conducts its audits in accordance with generally accepted auditing standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. The standards require that the auditors plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatements. On a sample basis, they examine evidence supporting the amounts and disclosures in the financial statements. The audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. The auditors issued an unmodified (“clean”) opinion which is presented on page one of the report.
The annual financial report includes balance sheets, revenue, and expenditure reports for each of the Town’s funds, and notes on several items designated by the auditor.
This section also includes government-wide financial statements as required by the 29 Item #: 1.2
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.
Town-Wide Financial Results:
The actual results of the Town’s financial activities are presented in the attached Annual Financial Report (attachment 1). The report includes government-wide financial statements with governmental activities. The government-wide financial statements, which provided a broad overview of the Town’s finances, indicate that the Town’s net position increased by $2,762,665 to $37,667,718 during the fiscal year ending June 30, 2023.
The Town’s total revenues increased by $2,053,759 over the prior year, and total expenditures increased by $4,480,739. General revenues increased primarily due to an increase in property taxes, sales tax, and other revenue. The majority of the expenditure increase is due to the annual expense calculation in the actuarial study for GASB 68 (Pension) and GASB 75 (Post Employment Benefits).
As mentioned above, included in the government-wide financial statements is the reporting of the Town’s unfunded net pension liability as required by GASB No. 68.
This liability considers 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, and less benefits paid out. The Town’s net pension liability is $1,977,151. The liability decreased by approximately $4 million in fiscal year 22-23 due to the Pension Obligation Bonds the Town issued in fiscal year 2021-2022 to address its unfunded liability. Without the issuance of the Pension Obligation Bonds, the net pension liability would have increased significantly due to the poor investment returns for the year ended June 30, 2022, at CalPERS.
Fiscal year 2022-2023 marks the sixth year of implementation of the new Other Postemployment Benefits (OPEB) 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 $1,776,850.
General Fund
The General Fund is the fund that maintains the Town’s operating activities and its reserves. As shown on page 69 of the attached report, the General Fund experienced a surplus for the year, as revenues exceeded expenditures and net transfers by nearly $1 million. Property tax revenues remained strong, with a growth in line with prior 30 Item #: 1.2
years as properties changed ownerships. Sales tax revenue was in line with expectations as consumer spending remained strong during the fiscal year. The revenue in other areas was stable in the fiscal year 2022-23. Expenditures and transfers-out for the general fund were $817,006 less than the budgeted amount, mainly due to open positions, and prudent management of finances.
At its meeting on February 14, 2023, the Town Council approved Resolution No. 4474 establishing the minimum reserves policy at 20.0% of General Fund expenditures and transfers-out, as evaluated against the subsequent years’ budget. As of June 30, 2023, the Town successfully attained this target, achieving a reserve level of 34.5%.
First, the Town committed $4,188,725 or 20% of its fund balance as Resolution No. 4454 imposes. Additionally, the General Fund ended with an unassigned fund balance of $3,028,732 (page 18) representing an additional 14.5% of the combined expenditures and transfers-out amount in the 2023-24 budget.
Other Governmental Funds
The other major funds ending fund balance shown on the Town’s financials are as follows:
Measure D Sales Tax Fund
The Measure D Sales Tax Fund’s purpose is to track revenues and expenditures associated with the Measure D one-half (0.5%) transaction and use tax measure passed in 2013. The expenditures are associated with street resurfacing, median maintenance, and other capital improvement projects. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The expenditures exceeded the revenue in 2022-23 by $456,926, bringing the ending fund balance to $617,009.
Measure J Sales Tax Fund
The Measure J Sales Tax Fund’s purpose is to track revenues and expenditures associated with the Measure J one percent (1.0%) transaction and use tax measure passed in 2022. The expenditures are associated with street resurfacing, building infrastructure, parks, other capital improvement projects and public safety. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The revenue exceeded the expenditures in 2022-23 by $600,294.
Grants Fund
The Grants fund’s purpose is to track grant proceeds, those associated with street resurfacing, median maintenance, and other capital improvement projects. The revenue received in 2022-23 was $185,738 less than the budgeted amount due to capital projects, specifically the bridge projects not progressing as expected.
Recreation Fund
Recreation fund revenue is derived from its programs. During 2022-23, the department collected revenue in the amount of $2,376,639, which was approximately $501,225 more than the budgeted amount. Expenditures and transfers-out for the year totaled $1,970,814. The ending balance increased by $405,825 and was 31 Item #: 1.2
directly attributable to greater participation in the Department’s programs.
Road Maintenance Fund
The Road Maintenance fund expenditures exceeded revenues in fiscal year 2022-23 by $83,235, bringing the ending fund balance to $258,419.
The funds not listed above are considered non-major funds with details provided in the supplemental information beginning on page 76 of the attachment annual report.
FISCAL IMPACT
There would be no direct fiscal impact on the Town to approve this item.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The Council’s discussion and acceptance 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, 2023. The recommended action is to accept the auditor’s report.
ATTACHMENT
Attachment 1 – 2022-23 Annual Financial Report
32 TOWN OF SAN ANSELMO
California
Annual Financial Report
June 30, 2023
Town Council
Steve Burdo Mayor
Eileen Burke Vice Mayor
Brian Colbert Member
Alexis Fineman Member
Tarrell Kullaway Member
Appointed Officials
Town Manager
David P. Donery
Finance & Administrative Services Director
Jeff Zuba
ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
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ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
34 TOWN OF SAN ANSELMO
June 30, 2023
Table of Contents
INDEPENDENT AUDITOR'S REPORT .................................................................................... 1-3 MANAGEMENT'S DISCUSSION AND ANALYSIS (unaudited)
Required Supplementary Information, as prepared by management ...................................... 5-12 BASIC FINANCIAL STATEMENTS:
GOVERNMENT-WIDE FINANCIAL STATEMENTS
Statement of Net Position ..................................................................................................... 14 Statement of Activities ......................................................................................................... 15
FUND FINANCIAL STATEMENTS
Governmental Funds:
Balance Sheet ........................................................................................................................ 18 Reconciliation of the Governmental Funds Balance Sheet
to the Statement of Net Position ..................................................................................... 19 Statement of Revenue, Expenditures, and Change
in Fund Balances - Governmental Funds ....................................................................... 20 Reconciliation of the Statement of Revenue, Expenditures, and Change in Fund Balances of Governmental Funds to the Statement of Activities ......................... 21 Proprietary Funds:
Statement of Net Position ..................................................................................................... 22 Statement of Revenue, Expenses, and Change in Net Position ........................................... 23 Statement of Cash Flows ...................................................................................................... 24 NOTES TO FINANCIAL STATEMENTS ................................................................................ 25-63 REQUIRED SUPPLEMENTARY INFORMATION (unaudited)
Cost-Sharing Employer Defined Benefit Pension Plan ......................................................... 66-67 Schedule of Changes in the Net OPEB Liability and Related Ratios ......................................... 68 Budgetary Comparison Information:
General Fund ............................................................................................................................... 69 Measure D Sales Tax .................................................................................................................. 70 Grants Fund ................................................................................................................................. 71 Recreation Fund .......................................................................................................................... 72 Road Maintenance Fund ............................................................................................................. 73
SUPPLEMENTARY INFORMATION
Combining Funds Financial
Nonmajor Governmental Funds:
Combining Balance Sheet .................................................................................................. 76-81 Combining Statement of Revenue, Expenditures, and Change in Fund Balances ............... 82-87 Internal Services Funds:
Combining Statement of Net Position ..................................................................................... 88 Combining Statement of Revenue, Expenses, and Change in Net Position ........................... 89 Combining Statement of Cash Flows ...................................................................................... 90 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
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ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
36 INDEPENDENT AUDITOR’S REPORT
Honorable Mayor
Members of the Town Council
Town of San Anselmo, California
Opinions
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, 2023, and the related notes to the financial statements, which collectively comprise the Town’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Town as of June 30, 2023, 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.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the Town and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 ITEM 1.2 - ATTACHMENT 1
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37 Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
Misstatements are considered material if there is substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Town’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
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38 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 is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Town’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the 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 basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Pleasant Hill, California
December 1, 2023
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40 MANAGEMENT’S DISCUSSION & ANALYSIS
Prepared by Management
(unaudited)
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41 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
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, 2023. 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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42 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
The Town maintains 27 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
• Measure J 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
• Parking Fund
• Climate Action
• Community Gardens 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
• Active Transportation 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 2011
• Municipal Lease Fund
• Measure G Debt Service, Bond Series 2020
• Pension Obligation Bonds 2021
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43 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
Proprietary Funds
The Town currently reports four Internal Service funds; Insurance Fund, Building Maintenance Fund, Technology Replacement Fund, and Vehicle Replacement Fund. The insurance fund accounts for the premium payments as well as the self-insured portion of the Town’s workers’ compensation and liability insurance programs. The other three internal service funds account for the costs and operation of the Town’s maintenance and repair of infrastructure and equipment and to accumulate funding for significant projects down the road.
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 $58,489,276, deferred outflows of resources at $7,399,931, total liabilities of $18,399,141, deferred inflows of resources at $9,822,348, and net position of $37,667,718. The Town’s total revenue for governmental funds of $31,078,811 was offset by total expenses of $29,021,248, resulting in an increase in governmental fund balances of $2,057,563. The Town’s capital assets totaled $38,335,994, net of $15,556,116 in accumulated depreciation. The Town’s long-term debt and obligations totaled $14,033,206 (excluding insurance claims) as of June 30, 2023, a decrease of $4,580,929 over the prior fiscal year. The decrease is mainly contributed by the issuance of the 2021 Pension Obligation bonds to refund the Town’s pension liability with CalPERS and by 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 2023, the Town’s governmental funds reported a combined ending fund balance of $15,183,081 as compared to $13,125,518 as of June 30, 2022. Of this total amount, $63,112 is nonspendable, $3,177,708 is restricted, $8,611,216 is committed, $365,288 is assigned, and $2,965,757 is unassigned.
Governmental fund resources totaled $30,948,935, an increase of $666,989 from those of the previous year.
The increases were a result of stronger property and sales tax revenue, recreation programs, and American Rescue Plan Act funding reduced by lower grant funding. Governmental fund expenditures decreased by $7,941,523 to $29,020,248 from $36,961,771 in the prior year, due primarily to the issuance of the Pension Obligation Bonds refunding the unfunded liability with CalPERS. 8 ITEM 1.2 - ATTACHMENT 1
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44 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
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:
Amount Percent
2023 2022 Change Change
Assets
Current and other assets 20,153,282 $ 17,394,969 $ 2,758,313 $ 16% Capital assets, net 38,847,836 35,862,042 2,985,794 8%
Total assets 59,001,118 53,257,011 5,744,107 11%
Deferred outflows 10,978,139 7,399,931 (3,578,208) -33% Totals 66,401,049 64,235,150 2,165,899 3%
Liabilities
Current and other liabilities 4,175,487 4,161,031 14,456 0% Noncurrent liabilities 14,223,654 18,807,448 (4,583,794) -24% Total liabilities 18,399,141 22,968,479 (4,569,338) -20% Deferred inflows 6,361,618 9,822,348 3,460,730 54%
Totals 28,221,489 29,330,097 (1,108,608) -4%
Net Position
Net investment in
capital assets 27,779,805 24,217,523 3,562,282 15%
Restricted 3,220,890 5,678,025 (2,457,135) -43%
Unrestricted 6,667,023 5,009,505 1,657,518 33%
Total net position $ 37,667,718 $ 34,905,053 $ 2,762,665 8% June 30
Statement of Net Position
Comparison of FY 2023 and FY 2022
Net position of $37,667,718 at June 30, 2023 as compared to $34,905,053 at the close of the prior fiscal year changed due to the following:
Current governmental assets increased by $2,758,313, primarily due to the continued spending constraints and improved property and sales tax revenues.
Net capital assets increased by $2,985,794 due to additional infrastructure projects, such as Memorial Park Rehabilitation Project,
Total liabilities decreased by $4,569,338 due to the issuance of 2021 Pension Obligation Bonds refunding CalPERS pension liability and payments made to reduce the general obligation bonds, pension obligation bonds, and municipal lease.
Noncurrent liabilities of $14,223,654 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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45 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
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
2023 2022 Change Change
Revenue
Program revenue $ 6,190,054 $ 6,675,799 $ (485,745) -7% General revenue 24,636,703 22,097,199 2,539,504 11%
Total revenue 30,826,757 28,772,998 2,053,759 7%
Expenses
General government 5,031,391 7,300,982 (2,269,591) -31% Public safety 10,084,386 9,560,653 523,733 5%
Community development 1,050,875 530,422 520,453 98%
Public works 7,078,707 3,819,209 3,259,498 85%
Culture and Recreation 4,569,447 2,082,709 2,486,738 119% Other 249,286 288,378 (39,092) -14%
Total expenses 28,064,092 23,582,353 4,481,739 19%
Change in Net Position 2,762,665 5,190,645 (2,427,980) -47% Net Position - beginning 34,905,053 29,714,408 5,190,645 17% Net Position - end of year 37,667,718 $ $ 34,905,053 $ 2,762,665 8% June 30
Comparison of FY 2023 and 2022
Total revenue increased by $2,053,759 due primarily to stronger property and sales tax revenues, grant funding for various capital projects, and recreational programming. Total expense increases were due to the continuing impact of GASB 68 (Pension Plan Expense) and GASB 75 (OPEB retiree medical benefits plan expense).
FINANCIAL ANALYSIS OF MAJOR GOVERNMENTAL FUNDS
General Fund
Total general fund revenue and transfers in exceeded budgeted revenue by $779,330. This includes property tax exceeding the budgeted amount by $383,823, Franchise fees by $125,545, and Intergovernmental revenue by $120,468. Expenditures and transfers out for the general fund were $817,006 less than the budgeted amount, mainly due to open positions, and prudent management of finances.
Measure D Sales Tax Fund
The Measure D Sales Tax Fund purpose is to track revenues and expenditures associated with the Measure D one-half (0.5%) transaction and use tax measure passed in 2013. The expenditures are mainly associated with street resurfacing, median maintenance, and other capital improvement projects. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The expenditures exceeded the revenue in 2022-23 by $463,404, bringing the ending fund balance to $610,531. 10 ITEM 1.2 - ATTACHMENT 1
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46 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
Measure J Sales Tax Fund
The Measure J Sales Tax fund purpose is to track revenues and expenditures associated with the Measure J one percent (1.0%) transaction and use tax measure passed in 2022. The expenditures are mainly associated with street resurfacing, building infrastructure, parks, other capital improvement projects and public safety. The expenditures are reviewed and approved by the Infrastructure and Fiscal Monitoring Committee annually. The revenue exceeded the expenditures in 2022-23 by $599,898, bringing the ending fund balance to $599,898.
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 received in 2022-23 was $221,660 less than the budgeted amount due to capital projects specifically the bridge projects not progressing as expected.
Recreation Fund
Recreation fund revenue is derived from its programs. During 2022-23, the department collected revenue in the amount of $2,359,373, which was approximately $483,959 more than the budgeted amount. Expenditures and transfers-out for the year totaled $1,970,814. The ending balance increased by approximately $388,559 was directly attributable to greater participation in the Department’s programs.
Road Maintenance Fund
The Road Maintenance fund expenditures exceeded revenues in fiscal year 2022-23 by $1,433, bringing the ending fund balance to $173,751. This fund receives its revenue through gas tax, impact fees, and through a transfer with the general fund.
Capital Assets and Debt Administration
Capital Assets - the Town’s investment in capital assets at year-end was $38,847,836, net of depreciation; an increase of $2,985,794 as compared with the previous fiscal year, primarily due to infrastructure improvements.
Long-term Debt and Obligations- the Town had $13,987,139 outstanding in long-term debt and obligations (not including insurance claims). This is an decrease of $4,626,996 as compared to the prior fiscal year. The decrease is mainly contributed from the issuance of the 2021 Pension Obligation bonds offset by payments made to reduce the general obligation bonds, pension obligation bonds, and municipal lease.
ECONOMIC OUTLOOK AND BUDGET FOR 2022-2023
The Town continues to monitor the local economy and assesses an improving outlook. The economic outlook affects the preparation of the annual budgets. The Town considered the following major factors when setting the fiscal 2023-24 budget:
REVENUE
The Town’s largest revenue source is property tax which account for 78% of the Town’s total General Fund operating revenue, or 78% of total governmental funds revenue. Based on the most recent information available, General Fund secured property tax is expected to increase by 3%, as compared with the 2022-23 fiscal year.
Sales tax and transactions and use tax (Measure D/Measure J) combined, represent the Town’s second largest tax revenue generators. It has achieved a 19% gain over the previous year. The Town’s annual budget, adopted in June 2023, includes $4,113,266 in sales tax revenue.
The budget for permits and fee revenue was increased by $66,000 due to the addition of parklet permit fees offset by the anticipated slowdown in construction activity.
Overall, other revenue sources are expected to be stable. 11 ITEM 1.2 - ATTACHMENT 1
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47 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2023
EXPENDITURES
Employee-related expenses account for approximately 73% of the Town operating expenditures, including the Fire and Police Service contract payments. In 2023-2024 Town employees received a 4.5% increase in July in their salary schedules. The overall increase to operating fund salaries for 2023-24 is estimated at approximately 7%.
The overall increase provides an increase to salary schedules, scheduled step increases, and joint power contracts.
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 2023-24, 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 $42,249. 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.
Additionally, the Town has established a pension stabilization trust. The balance of this trust was approximately $817,865 as of June 30, 2023. 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 stable. Costs for Workers’ Compensation claims were as anticipated, but costs for liability claims were lower than anticipated. A charge for service to the General Fund of $600,002 and transfers in of $100,000 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
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48 GOVERNMENT-WIDE FINANCIAL STATEMENTS
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49 Governmental
Activities
Current Assets
Cash and investments (Note 2) 17,524,750 $
Restricted cash and investments (Note 2) 817,865
Receivables 1,615,633
Prepaid expenses 87,155
Lease receivable (Note 10) 107,879
Total current assets 20,153,282
Noncurrent Assets
Capital assets, non-depreciable (Note 4) 5,422,611
Capital assets, net of depreciation (Note 4) 32,913,383 Total noncurrent assets 38,335,994
Total assets 58,489,276
DEFERRED OUTFLOW OF RESOURCES
7,097,315
302,616
Total deferred outflows of resources 7,399,931
LIABILITIES
Current Liabilities
Accounts payables 771,101
Accrued liabilities 45,180
Unearned revenue 417,358
Deposits payable 2,060,623
Interest payable 19,930
Compensated absences (Note 1I) 34,063
Long term debt due in one year (Note 6) 740,000
Insurance claims due in one year (Note 12) 87,232
Total current liabilities 4,175,487
Noncurrent Liabilities
Compensated absences (Note 1I) 236,016
Long term debt due in more than one year (Note 6) 10,043,189 Insurance claims due in more than one year (Note 12) 190,448 Net Pension Liability (Note 9) 1,977,151
Net OPEB Liability (Note 10) 1,776,850
Total noncurrent liabilities 14,223,654
Total liabilities 18,399,141
DEFERRED INFLOW OF RESOURCES
107,879
9,364,509
349,960
Total deferred inflows of resources 9,822,348
NET POSITION (Note 7)
Net investment in capital assets 27,779,805
Restricted 3,220,890
Unrestricted 6,667,023
Total net position $ 37,667,718
The accompanying notes to financial statements are an integral part of this financial statement Related to pension (Note 9)
Related to OPEB (Note 10)
Related to pension (Note 9)
Related to OPEB (Note 10)
Leases related (Note 10)
TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Net Position
June 30, 2023
ASSETS
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50 Net (Expense)
Charges Revenue and
for Operating Capital Change in
Functions/Programs Expenses Services Grants Grants Net Position Governmental Activities:
General government $ 5,031,391 $ - $ 30,008 $ - $ (5,001,383) Public safety-police 5,227,589 143,590 - - (5,083,999)
Public safety-fire 4,856,797 - - - (4,856,797)
Community development 1,050,875 151,506 66,000 - (833,369) Public works 7,078,707 604,350 - 2,808,947 (3,665,410)
Culture and recreation 4,569,447 2,373,680 11,973 - (2,183,794) Interest and fiscal charges 249,286 - - - (249,286)
Totals $ 28,064,092 $ 3,129,536 $ 251,571 $ 2,808,947 (21,874,038) General Revenue
Property taxes 17,061,036
Sales taxes 3,251,594
Franchise taxes 900,545
Licenses and permits 1,407,983
Fines and forfeitures 88,034
Use of property and money 481,720
Other revenue 1,445,791
Total general revenue 24,636,703
Change in Net Position 2,762,665
Net Position - beginning 34,905,053
$ 37,667,718
The accompanying notes to financial statements are an integral part of this financial statement Net Position - end of year
For the Year Ended June 30, 2023
Program Revenue
TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Activities
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53 TOWN OF SAN ANSELMO
Balance Sheet
Governmental Funds
June 30, 2023
Major Special Revenue Funds
Measure D Measure J Road Other Total
General Sales Tax Sales Tax Grants Recreation Maintenance Governmental Governmental Fund Fund Fund Fund Fund Fund Funds Funds
ASSETS
Cash and investments (Note 2) $ 9,380,116 $ 599,891 $ 128,538 156,186$ $ 1,344,871 $ 273,186 $ 4,288,372 $ 16,171,160 Receivables 776,684 12,172 487,436 36,572 6,504 8,697 282,035 1,610,100 Prepaid expenses 45,417 2,396 - - 6,964 1,174 7,161 63,112 Restricted investment with trustee 817,865 - - - - - 817,865 - Lease receivable (Note 10) - - - - - 107,879 - 107,879
Total assets $ 11,020,082 $ 614,459 $ 615,974 192,758$ $ 1,358,339 $ 283,057 $ 4,685,447 $ 18,770,116 Payables $ 218,674 $ (2,550) $ 15,680 65,206$ $ 96,399 $ 20,545 $ 252,429 $ 666,383 Accrued liabilities 43,438 - - - - - 1,742 45,180
Deposits payable 2,052,925 - - - - 4,093 3,605 2,060,623 Unearned revenue 24,823 - - - 392,535 - - 417,358
Total liabilities 2,339,860 (2,550) 15,680 65,206 488,934 24,638 257,776 3,189,544
DEFERRED INFLOW OF RESOURCES
Leases related (Note 10) - - - - - 107,879 - 107,879
Unavailable Revenue 187,742 - - - - 101,870 - 289,612
Total Deferred inflow of resources 187,742 - - - - 209,749 - 397,491 -
FUND BALANCES (Note 6):
Nonspendable 45,417 2,396 - - 6,964 1,174 7,161 63,112
Restricted 817,865 614,613 600,294 127,552 256,431 - 760,953 3,177,708 Committed 4,360,275 - - - 862,441 3,388,500 - 8,611,216 Assigned 240,191 - - - - 125,097 - 365,288
Unassigned 3,028,732 - - - - 814 (63,789) 2,965,757
Total fund balances 8,492,480 617,009 600,294 127,552 869,405 258,419 4,217,922 15,183,081 Total liabilities,
Deferred inflow of resources
and Fund balances $ 11,020,082 $ 614,459 $ 615,974 192,758$ $ 1,358,339 $ 283,057 $ 4,685,447 $ 18,770,116 The accompanying notes to financial statements are an integral part of this financial statement
LIABILITIES
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54 Total fund balances - governmental funds $ 15,183,081 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. 38,335,994 Unavailable revenue 289,612
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. 1,000,768
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 7,399,931
Deferred inflows (9,714,469)
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 (10,783,189)
Interest payable (19,930)
Compensated absences (270,079)
Net OPEB liability (1,776,850)
Net pension liability (1,977,151)
Net position of governmental activities $ 37,667,718
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, 2023
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55 TOWN OF SAN ANSELMO
Statement of Revenue, Expenditures, and Change in Fund Balances Governmental Funds
Year Ended June 30, 2023
Major Special Revenue Funds
Measure D Measure J Road Other Total
General Sales Tax Sales Tax Grants Recreation Maintenance Governmental Governmental REVENUE Fund Fund Fund Fund Fund Fund Funds Funds
Property taxes 15,767,652 $ - $ $ - $ - - $ - $ 1,105,642 $ 16,873,294 $ Sales taxes 1,579,453 985,592 615,423 - - - 71,126 3,251,594 Franchise fees 900,545 - - - - - - 900,545
Licenses and permits 1,379,263 - - - - - 31,840 1,411,103 Fines and forfeitures 88,034 - - - - - - 88,034
Use of money and property 187,661 10,694 653 28,507 - 3,921 226,696 458,132 Intergovernmental 247,968 - - 532,006 - 2,139,450 - 2,919,424 Charges for services 151,506 - - 2,348,132 604,350 - 17,011 3,120,999 Other revenue 162,498 - - - 48,711 83,623 44,129 338,961 Total revenue 20,464,580 996,286 616,076 2,376,639 580,717 691,894 3,635,894 29,362,086
EXPENDITURES
Current -
General government 2,780,893 - - - - - 43,253 2,824,146 Public safety - police 4,938,129 - - - - - - 4,938,129
Public safety - fire 4,829,687 - - - - - - 4,829,687
Community development 721,748 - - - - - - 721,748
Public works 3,471,784 240,447 - - 83,909 185,329 849,419 4,830,888 Culture and recreation 1,088,037 - - 1,944,326 - - 378,176 3,410,539 1,212,765 - 15,782 - 616,057 1,155,442 980,418 3,980,464 Principal 285,000 - - - - - 763,172 1,048,172
Interest 210,549 - - - - - 85,201 295,750
Total expenditures 18,325,827 1,453,212 15,782 1,944,326 699,966 1,340,771 3,099,639 26,879,523 Excess of Revenue
Over (Under) Expenditures 2,138,753 (456,926) 600,294 (119,249) 432,313 (648,877) 536,255 2,482,563 Other Financing Sources / (Uses)
Transfers in (Note 3) 356,096 - - - - 732,112 628,517 1,716,725 Transfers (out) (Note 3) (1,503,517) - - (26,488) - - (611,720) (2,141,725) Total Other Financing Sources/ (Uses) (1,147,421) - - (26,488) - 732,112 16,797 (425,000) CHANGE IN FUND BALANCES (456,926) 991,332 600,294 (119,249) 405,825 83,235 553,052 2,057,563 Fund balances - beginning 7,501,148 1,073,935 - 463,580 246,801 175,184 3,664,870 13,125,518 Fund balances - end of year 8,492,480 $ 617,009 $ $ 600,294 $ 869,405 127,552 $ 258,419 $ 4,217,922 $ 15,183,081 $ The accompanying notes to financial statements are an integral part of this financial statement Debt service
Capital Outlay
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56 $ 2,057,563
3,505,214
(1,031,262)
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 6,307 Change in compensated absences expense liability (50,249) Change in net pension plan expense liability and deferrals (3,547,054) Change in net OPEB plan expense liability and deferrals 218,563 Change in unavailable revenue 289,612
Long-term Liabilities and Obligations
the repayment reduces long-term liabilities in the statement of net position. 1,048,172 Gain on bond refunding is added to fund balance 40,157
Internal Service funds
Internal service funds are used by management to charge the costs of insurance in the statement of activities. 225,642
Change in net position of governmental activities 2,762,665 $ 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 and reported as depreciation expense in the statement of activities.
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
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, 2023
are different because:
Amounts reported for governmental activities in the statement of activities Change in fund balances - governmental funds
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57 TOWN OF SAN ANSELMO
Proprietary Funds
Statement of Net Position
June 30, 2023
Total
ASSETS Internal Service Fund
Cash and investments (Note 2) $ 1,353,590
Accounts Recievables 5,533
Prepaid expenses 24,043
Total assets 1,383,166
LIABILITIES
Current liabilities:
Payables 104,718
Claims payable - current (Note 12) 87,232
Total current liabilities 191,950
Noncurrent liabilities:
190,448
Total liabilities 382,398
NET POSITION
Unrestricted 1,000,768
Total net position $ 1,000,768
The accompanying notes to financial statements are an integral part of this financial statement Claims payable - due in more than one year (Note 12)
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58 TOWN OF SAN ANSELMO
Proprietary Funds
Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2023
Total
Internal Service Fund
Use of money and property 23,588 $
Charges for services 1,127,756
Other revenue 23,715
Total operating revenue 1,175,059
Insurance costs 625,238 $
Supplies and services 749,179
Total operating expenses 1,374,417
(199,358)
Transfers in (Note 3) 425,000
CHANGE IN NET POSITION 225,642
Net Position - beginning 775,126
$ 1,000,768
The accompanying notes to financial statements are an integral part of this financial statement
OPERATING EXPENSES
Operating income (loss)
Net Position - end of year
OPERATING REVENUE
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59 TOWN OF SAN ANSELMO
Proprietary Fund
Statement of Cash Flows
Year Ended June 30, 2023
Total
Internal Service Fund
Operating Activities
Receipts from customers and interfund charges $ 1,169,526 Payments to vendors and insurance claims (1,296,093)
Net cash provided (used) (126,567)
Noncapital Financing Activities
Transfers in 425,000
Net cash provided (used) 425,000
298,433
Cash and cash equivalents - beginning 1,055,157
Cash and cash equivalents - end of year $ 1,353,590
Operating Activities Analysis
Operating Income (Loss) $ (199,358)
Reconciliation adjustments:
(Increase) decrease in accounts receivables (5,533)
13,045
69,948
(4,669)
Net cash provided (used) $ (126,567)
The accompanying notes to financial statements are an integral part of this financial statement Increase (decrease) in payables
CASH FLOWS PROVIDED BY (USED FOR)
Net Increase (Decrease) in Cash
(Increase) decrease in prepaid expenses
Increase (decrease) in claims
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60 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 – Long-term Debt
Note 6 – Net Position and Fund Balances
Note 7 – Deferred Compensation
Note 8 – Pension
Note 9 – Other Postemployment Benefits Plan (OPEB)
Note 10 – Leases
Note 11 – Jointly Governed Organizations
Note 12 – Risk Management
Note 13 - Commitments and Contingencies
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61 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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. 26 ITEM 1.2 - ATTACHMENT 1
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62 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
Measure J Sales Tax Fund – The Measure J 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 funds account for the Town's insurance claims and premiums, such as general liability, worker's compensation, state unemployment, and infrastructure/equipment replacement.
All of which are provided to the primary government on a cost-reimbursement basis. 27 ITEM 1.2 - ATTACHMENT 1
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63 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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. 28 ITEM 1.2 - ATTACHMENT 1
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64 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
For the fiscal year ended June 30, 2023, the Road Maintenance special revenue fund expenditures exceeded appropriations by $80,907, and the Recreation special revenue fund exceeded appropriation by $95,400.
F. Cash and Cash Equivalents
The Town considers all highly liquid investments (including restricted assets) with maturities of three months or 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.
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65 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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:
Buildings50 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, 2023 were as follows:
Beginning Balance $ 219,830
Additions 282,080
Deletions (231,831)
Ending Balance $ 270,079
Current Portion $ 34,063
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)
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66 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 assets 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 assets 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 qualifies for changes related to pension and OPEB activities. These activities are recognized ratably overtime 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. 31 ITEM 1.2 - ATTACHMENT 1
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67 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 the 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. Leases
As clarified by the Government Accounting Standards Board (GASB) Statement No. 87, a lease is defined as a contract that conveys control of the right to use another entity's nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The Town recognizes lease receivables or liabilities with an initial, individual value of $150,000 or more, based on the future lease payments remaining at the start of the lease.
O. New funds
The Town established the following new funds in fiscal year 2023:
• Active Transportation
• Community Gardens
• Measure J Sales Tax Fund
P. Subscription-Based Information Technology Arrangements (SBITAs) Accounting As clarified by the Government Accounting Standards Board (GASB) Statement No. 96, a SubscriptionBased Information Technology Arrangement (SBITA) is a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchangelike transaction.
At the commencement of a SBITA, the Town initially measures the subscription liability at the present value of payments expected to be made during the contract term. Subsequently, the subscription liability is reduced by the principal portion of payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for payments made at or before the SBITA commencement date, plus certain initial direct costs. Subsequently, the subscription asset is amortized on a straight‐line basis over the shorter of the subscription term or the useful life of the underlying IT assets.
The Town recognizes SBITA liabilities with an initial, individual value of $150,000 or more, based on the future SBITA payments remaining at the start of the contract.
Key estimates and judgments related to SBITAs include how the Town determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) subscription term, and (3) subscription payments as follows:
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68 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
• The Town uses the interest rate charged by the IT vendor as the discount rate. When the interest rate charged by the IT vendor is not provided, the Town uses its estimated incremental borrowing rate as the discount rate for subscription liabilities. • The subscription term includes the noncancellable period of the subscription. • Subscription payments included in the measurement of the subscription liability are composed of fixed payments and purchase option price that the Town is reasonably certain to exercise.
The Town monitors changes in circumstances that would require a remeasurement of its subscription and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.
Subscription assets are reported with other capital assets and subscription liabilities are reported with liabilities on the statement of net position.
The Town has no SBITA subject to GASB#96 for the fiscal year 2023.
Q. Implementation of New GASB Pronouncements
GASB 96 – Subscription-Based Information Technology Arrangements (SBITAs) In June 2020, the GASB issued Statement No. 96, SBITAs. This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended.
The requirements of this Statement are effective for reporting periods beginning after June 15, 2022, and all reporting periods thereafter. The Town has no leases subject to GASB#96 for the fiscal year 2023.
R. Upcoming GASB Pronouncements
GASB 101 – Compensated Absences
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.
This Statement is effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged.
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69 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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, 2023, 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 $ 17,524,750 Restricted cash and investments 817,865
Total Cash and Investments $ 18,342,615
Cash and Investments as of June 30, 2023 are comprised of the following categories:
Cash on hand (petty cash and change funds) $ 2,026
Deposits with financial institutions 411,001
Investment held by Town 16,958,731
Investment held by trust 817,865
Investment with Local Agency Investment Fund 152,992
Total Cash and Investments $ 18,342,615
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70 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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 $75 million No limit 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. 35 ITEM 1.2 - ATTACHMENT 1
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71 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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, 2023:
Interest Risk - Maturity Duration
12 Months 13 to 36 36 to 60
Investment Type or less Months Months Total
Federal Agency Obligations $ 1,993,357 $ 243,892 $ - $ 2,237,249 U.S. Treasury Notes 295,020 - - 295,020
U.S. Treasury Bills 1,979,955 - - 1,979,955
Money Market Mutual Funds 8,339,635 - - 8,339,635
Municipal Securities and Bonds - 407,260 - 407,260
Municipal Securities and Bonds 574,740 1,539,947 262,416 2,377,103 Municipal Securities and Bonds - 508,076 - 508,076
Municipal Securities and Bonds - 359,285 183,874 543,159 Municipal Securities and Bonds - 271,274 - 271,274
California Local Agency Investment Fund (LAIF) 152,992 - - 152,992 Mutual Funds (PARS Trust) 817,865 - - 817,865
Total Investments $ 14,153,564 $ 3,329,734 $ 446,290 17,929,588 Cash deposits in banks and on hand 413,027
Total Cash and Investments $ 18,342,615
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, 2023, these investments matured in an average of 260 days. 36 ITEM 1.2 - ATTACHMENT 1
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72 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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. Presented below is the actual rating as of June 30, 2023 for each of the Primary Government’s investment types as provided by Standard and Poor’s investment rating system:
Investment Type Rating Agency Total
Federal Agency Obligations AA+ S&P $ 2,237,249
Money Market Mutual Funds AAA S&P 8,339,635
Municipal Securities and Bonds AAA S&P 407,260
Municipal Securities and Bonds AA+/AA/AA- S&P 2,377,103 Municipal Securities and Bonds Aa3 Moody's (A) 508,076
Municipal Securities and Bonds Aaa Moody's (A) 543,159
Municipal Securities and Bonds Aa1 Moody's (A) 271,274
Subtotal 14,683,756
Not rated:
California Local Agency Investment Fund (LAIF) 152,992
Mutual Funds (PARS Trust) 817,865
Subtotal 970,857
Exempt from credit rate disclosure:
U.S. Treasury Notes 295,020
U.S. Treasury Bills 1,979,955
Subtotal 2,274,975
Cash deposits in banks and on hand 413,027
Total Cash and Investments $ 18,342,615
(A) The ratings are not available under Standard & Poors rating but they are rated under Moody's rating.
Credit Risk
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.
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:
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73 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
The following is a summary of the fair value hierarchy of the Town’s investments as of June 30, 2023:
Level 1 Level 2 Total
Investments by Fair Value Level:
Federal Agency Obligations $ - $ 2,237,249 $ 2,237,249
U.S. Treasury Notes 295,020 - 295,020
U.S. Treasury Bills 1,979,955 - 1,979,955
Money Market Mutual Funds 8,339,635 - 8,339,635
Municipal Securities and Bonds - 4,106,872 4,106,872
Subtotal $ 10,614,610 $ 6,344,121 16,958,731
Investments Measured at Amortized Cost:
Mutual Funds (PARS Trust) 817,865
Investments Exempt from Fair Value Hierarchy:
California Local Agency Investment Fund 152,992
Total Investments $ 17,929,588
I. Significant Investments
Investments in the securities of any individual issuers, other than U. S. Treasury securities, mutual funds and the California Local Agency Investment Fund, that represent 5% or more of total entity-wide investments are as follows at June 30, 2023:
Issuer Investment Type Amount
Federal Home Loan Bank Federal Agency Obligations $1,987,589 38 ITEM 1.2 - ATTACHMENT 1
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74 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 26,488 $ (A)
Non-Major Governmental Fund 329,608 (A)
Road Maintenance Fund General Fund 450,000 (B)
Non-Major Governmental Fund 282,112 (B)
Internal Service Funds General Fund 425,000 (C)
Non-Major Governmental Funds General Fund 428,517 (D)
Non-Major Governmental Fund 200,000 (D)
$ 2,141,725
(A) To fund Library, debt service, maintenance and Pension Trust Payment. (B) To fund road maintenance and improvement capital projects. (C) To fund insurance and related premium and claims, building maintenance, information technology, and vehicle replacement. (D) To fund Equipment, emergency and climate commission projects, build up reserves, and Fire Station Lease Payment.
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, 2023, there was no current interfund borrowings.
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75 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
Note 4 - Capital Assets
A. Capital Asset Additions and Retirements
The Town’s capital asset activities for the year ended June 30, 2023, were as follows:
Beginning Ending
Non-depreciable Assets Balance Additions Retirements Transfers Balance Land $ 2,591,850 $ - $ - $ - 2,591,850 $
Construction-in-progress 2,736,622 2,727,284 - (2,633,145) 2,830,761 Total Non-depreciable Assets 5,328,472 2,727,284 - (2,633,145) 5,422,611 Depreciable Assets
Buildings and improvements 17,264,591 35,684 - 888,460 18,188,735 Equipment and Furniture 1,797,908 122,353 (17,720) - 1,902,541 Infrastructure 26,013,645 619,893 - 1,744,685 28,378,223 Total Depreciable Assets 45,076,144 777,930 (17,720) 2,633,145 48,469,499 Less Accumulated Depreciation:
Building and improvements (7,743,787) (379,825) - (8,123,612) Equipment and Furniture (1,497,781) (122,147) 17,720 - (1,602,208) Infrastructure (5,301,006) (529,290) - (5,830,296) -
Total Accumulated Depreciation (14,542,574) (1,031,262) 17,720 - (15,556,116) Depreciable assets, net 30,533,570 (253,332) - 2,633,145 32,913,383 Total capital assets, net $ 35,862,042 $ 2,473,952 $ - $ - 38,335,994 $ 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 $ 173,973
Public Safety - Fire 27,110
Planning/Engineering 289,460
Public Works 475,133
Recreation/Parks/Library 65,586
Total Governmental Activities $ 1,031,262
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ITEM 1.2 - ATTACHMENT 1
76 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
Note 5 - 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, 2023, were as follows:
Balance at Balance at Current
June 30, 2022 Additions Retirements June 30, 2023 Portion Loans and Leases From Direct Borrowing:
2008 Municipal Lease $ 153,173 $ 153,173 - $ $ - $ -
2021 Pension Obligation Bonds 9,285,000 285,000 - 9,000,000 410,000 Subtotal Direct Borrowing 9,438,173 438,173 - 9,000,000 410,000 Obligation Bonds From Public Borrowing:
2011 General Obligation Bonds 1,060,000 475,000 - 585,000 185,000 2020 General Obligation Refunding Bonds 1,170,000 135,000 - 1,035,000 145,000 Plus: Unamortized Premium 203,346 40,157 - 163,189 -
Subtotal Public Borrowing 2,433,346 650,157 - 1,783,189 330,000 Long-Term Liabilities $ 11,871,519 $ 1,088,330 - $ $ 10,783,189 $ 740,000 B. Debt Service Requirements
Annual debt service requirements are shown for all long-term debt:
Governmental Activities
Loans and Leases From Obligating Bonds from
Year Ending Direct Borrowing Public Borrowing
June 30, Principal Interest Principal Interest
2024 410,000 176,067 330,000 59,456
2025 465,000 173,929 350,000 45,613
2026 510,000 170,188 370,000 30,584
2027 550,000 165,018 180,000 19,200
2028 580,000 158,088 190,000 11,800
2029-2033 3,410,000 620,232 200,000 4,000
2034-2038 2,695,000 205,305
2039-2041 380,000 14,949
Subtotal 9,000,000 1,683,776 $ 1,620,000 170,653 $
Plus Unamortized Bond Premium - 163,189
Total $ 9,000,000 $ 1,783,189
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77 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
C. Description of the Town's Long-Term Debt Issues
The balance of the Town's debt is in various forms as follows:
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.
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. 2021 Pension Obligation Bonds: 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.
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. The final remaining repayment was fully paid off in current fiscal year ending June 30, 2023.
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78 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
Note 6 - 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.
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. 43 ITEM 1.2 - ATTACHMENT 1
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79 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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80 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
Detailed classifications of the Town's Fund Balances, as of June 30, 2023, are below:
Road Nonmajor
General Measure D Measure J Grants Recreation Maintenance Governmental Fund Balances Fund Sales Tax Fund Sales Tax Fund Fund Fund Fund Funds Total Prepaid Expenses $ 45,417 $ 2,396 $ - $ 6,964 - $ $ 1,174 $ 7,161 $ 63,112 Total nonspendable 45,417 2,396 - - 6,964 1,174 7,161 63,112 Restricted for:
Measure D Sales Tax - 614,613 - - - - 614,613 -
Measure J Sales Tax - - 600,294 - - - 600,294 -
Road Maintenance Impact Fees - - - - 256,431 - 256,431 - Grant Funded Projects - - 127,552 - - - 127,552 -
Restricted Pension Trust Cash 817,865 - - - - - 817,865 - Library Parcel Tax - - - - - - 21,756 21,756
Measure A Marin County parks - - - - - - 37,103 37,103
Creekside Commons - - - - - - 34,932 34,932
Measure C Wildlife Tax - - - - - 119,367 - 119,367
Measure G 2003 Debt Service - - - - - 334,428 - 334,428 Measure G 2011 Debt Service - - - - - 213,367 - 213,367 Total restricted fund balances 817,865 614,613 600,294 127,552 256,431 - 760,953 3,177,708 Committed for:
Community Facilities Plan - - - - - - 11,368 11,368
Downtown Projects - - - - - - 21,577 21,577
Emergency Projects - - - - - 3,105,193 - 3,105,193
Isabel Cook Rental Income - - - - - - 39,948 39,948
Special Town Events - - - - - - 34,561 34,561
Climate functions - - - - - - 85,795 85,795
Parking Meter Fees - - - - - - 90,058 90,058
Recreation Activities - - - 862,441 - - - 862,441
Emergency Reserve 4,188,725 - - - - - 4,188,725 -
Pension Stabilization Reserve 171,550 - - - - - 171,550 - Total Committed 4,360,275 - - 862,441 - 3,388,500 - 8,611,216 Assigned for:
Town General Plan 240,191 - - - - - 99 240,290
Capital Reconstruction - - - - - - 10,928 10,928
Transporation purpose - - - - - 100,509 - 100,509
Equipment Replacement - - - - - - 13,561 13,561
Total assigned fund balances 240,191 - - - - 125,097 - 365,288 Unassigned for:
Unassigned Fund Balance 3,028,732 - - - - 814 (63,789) 2,965,757 Total Fund Balances $ 8,492,480 $ 617,009 $ 600,294 $ 127,552 $ 869,405 $ 258,419 $ 4,217,922 $ 15,183,081 Special Revenue Funds
Nonspendable:
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81 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 current year 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 $1,965,635 at June 30, 2023, of which the Town did not expend resources from within the current fiscal year given the excess revenue over expenditures of $2.1 million 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 $148,428 at June 30, 2023. 46 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
82 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
Note 7 - 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.
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 8 - Pension
A. Plan Description
The Town's defined benefit cost-sharing 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 Plan. 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 plan). The cost-of-living 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 7.960% 6.920% 6.750% Required employer contribution rates 14.030% 10.870% 7.470% Required UAL contribution - - 1,829
Monthly benefits, as a % of eligible compensation
Prior to
January 1, 2013
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 Actuarial 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, 2023 were $16,093, $3,972 and $590, respectively, which were made under the early lump sum payment option.
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, 2023 was $319,549 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 tier as of the most recent actuarial valuation date of June 30, 2021 and measurement date of June 30, 2022:
Tier 1 Tier 2 PEPRA
Inactive employees or beneficiaries currently receiving benefits 78 7 - Inactive employees entitled to but not yet receiving benefits 36 14 15 Active employees 5 11 14
Total 119 32 29
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
E. Actuarial Assumptions
The total pension liabilities as of the June 30, 2021 measurement date actuarial were determined using the following actuarial assumptions:
Miscellaneous (all tiers)
Valuation Date 6/30/2021
Measurement Date 6/30/2022
Actuarial Cost Method Entry Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Salary Increase Varies by category, entry age, and service Mortality Rate Table Derived using CalPERS Membership Data (1) Investment Rate of Return 6.90% (2)
Post Retirement Benefit Increase
The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies
(2) Net of pension investment expenses, including inflation. (3) Depending on age, service, and type of employment.
(1) Derived using CalPERS’ Membership Data for all Funds. The mortality table was developed based on CalPERSspecific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 90% of Scale MP 2016 published by the Society of Actuaries.
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2021 valuation were based on the results of an actuarial experience study for the period 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 6.90%. 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. 49 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
85 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
In determining the long-term expected rate of return, staff took into account both short-term and longterm 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 shortterm 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 (1,2)
Global Equity - cap-weighted 30% 4.45%
Global Equity - non-cap-weighted 12% 3.84%
Private Equity 13% 7.28%
Treasury 5% 0.27%
Mortgage-backed securities 5% 0.50%
Investment Grade Corporates 10% 1.56%
High Yield 5% 2.27%
Emerging Market Debt 5% 2.48%
Private Debt 5% 3.57%
Real Assets 15% 3.21%
Leverage -5% -0.59%
Total 100%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021-22 Asset Liability Management study.
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, 2021, using an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 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. 50 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
86 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
For the fiscal year ended June 30, 2023 (Measurement date as of June 30, 2022), 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 $ 32,987,799
Plan Fiduciary Net Position 31,010,648
Total Net Pension Liability 1,977,151
Pension plan expense for the fiscal year $ 3,866,603
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, 2021 0.15669% 0.14040%
Proportion - June 30, 2022 0.15379% 0.18491%
Change - Increase (Decrease) -0.00290% 0.04451%
For the fiscal year ended June 30, 2023, the Town recognized pension expense of $3,866,603. At June 30, 2022, 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 $ 39,705 $ (26,593) Changes in assumptions 202,600 -
Net Differences between projected and actual investment earnings 362,162
Change in employer's proportion 31,276 (9,228,738)
Differences between employer's share of contributions 6,142,023 (109,178) Pensions contributions subsequent to the measurement date 319,549 - Total $ 7,097,315 $ (9,364,509)
The amount of $319,549 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, 2024. 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
2024 $ (1,064,170)
2025 (1,042,876)
2026 (701,207)
2027 221,510
Total: $ (2,586,743)
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87 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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%
5.90%
Current Rate
6.90%
Discount Rate +1%
7.90%
Net Pension Liability $ 6,473,982 $ 1,977,151 $ (1,722,626) 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.
Note 9 - 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.
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. 52 ITEM 1.2 - ATTACHMENT 1
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88 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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, 2023:
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) - $151 per month in 2023.
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, 2021:
Inactive employees or beneficiaries currently receiving benefits 33 Inactive employees entitled to but not yet receiving benefits 6 Active employees 34
Total 73
D. Actuarial Methods and Assumptions
The total OPEB liability for the Plan was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures.
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89 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
The total OPEB liabilities as of the June 30, 2022 measurement date actuarial were determined using the following actuarial assumptions:
Fiscal Year End June 30, 2023
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Measurement Period June 30, 2021 to June 30, 2022
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 5.30% as of June 30, 2022
General Inflation 2.50%
Payroll Growth Rate 3.00%
Participation Rate 92.5% for employees that qualify for subsidized coverage, and 50% for future employees.
Spouse Coverage 50% for future retirees
Healthcare Cost Trend Rate 5.7% in 2022
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 1-5 (1) Years 6-20 (2)
Global Equity 34% 4.40% 4.50%
Fixed Income 41% -1.00% 2.20%
Global Real Estate (REITs) 17% 3.00% 3.90%
Treasury Inflation Protected Securities 5% -1.80% 1.30% Commodities 3% 0.80% 1.20%
100%
(1) An expected inflation of 2.50% used for this period (2) An expected inflation of 5.55% used for this period E. Discount Rate
The discount rate used to measure the total OPEB liability was 5.55% 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. 54 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
90 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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, 2021 (Measurement Date) 1,854,934 $ $ 207,871 $ 1,647,063 Changes Recognized for Measurement Period:
Service Cost 62,179 - 62,179
Interest on total OPEB liability 113,118 - 113,118
Employer contributions - 180,392 (180,392)
Changes of benefit terms - - -
Changes of assumptions 109,151 - 109,151
Differences between expected and actual - - -
experience - - -
Net investment income - (25,678) 25,678
Administrative expenses - (53) 53
Benefit payments (125,440) (125,440) -
Net changes 159,008 29,221 129,787
Balance at June 30, 2022 (Measurement Date) 2,013,942 $ $ 237,092 $ 1,776,850 Increase (Decrease)
Fiscal year 2023 contributions for the Plan were comprised of the following:
Premium Payments $ 91,425
Prefunding Contributions 64,965
Implicit Subsidies 34,063
Total Contributions $ 190,453
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 4.55% 5.55% 6.55%
Net OPEB Liability 2,003,802 $ 1,776,850 $ 1,585,679 $
Total OPEB Liability/(Asset)
Change in Healthcare Cost Trend Rate 1% Decrease Current Trend 1% Increase Net OPEB Liability $ 1,613,047 $ 1,776,850 $ 1,993,883
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
H. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2023, the Town recognized OPEB a negative expense of $222,675.
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 - $ $ 107,094 Changes of assumptions 88,938 242,866
Net difference between projected and actual earnings on plan investments 23,225 -
Employer contributions made subsequent to the measurement date 190,453 - Total $ 302,616 $ 349,960
The amount of $190,453 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, 2024. 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
2024 $ (202,955)
2025 (64,962)
2026 2,669
2027 19,365
2028 8,086
Total $ (237,797)
Note 10 - Leases
A. Policies
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The Town recognizes lease receivable or liabilities with an initial, individual value of $200,000 or more, based on the future lease payments remaining at the start of the lease.
B. Lessor
The Town is a lessor for noncancellable leases of buildings and facilities. The Town recognizes a lease receivable and a deferred inflow of resources in the government‐wide and fund financial statements. 56 ITEM 1.2 - ATTACHMENT 1
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92 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
At the commencement of a lease, the Town initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.
Key estimates and judgments include how the Town determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts as follows:
The Town uses bond interest rate as the discount rate for leases.
The lease term includes the noncancellable period of the lease.
Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.
The Town monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable.
C. Leases Receivable (Town as Lessor)
The terms and balances related to leases receivable and deferred inflows of resources recorded in the General Fund as of June 30, 2023 were:
Lessee Property leased
Original
Lease Date
Lease
Ending Date
Term
Duration
(Years)
Remaining
Lease Term
(years)
Extension
Years
Expiration
Date Including
Options
ARYIIS
1000 Sir Francis Drake Blvd.,
San Anselmo, CA 94960 7/1/2019 6/30/2024 5 1 - 6/30/2024 (Continued below)
Lessee
Interest
Revenue Lease Revenue
Monthly Revenue
as of
June 30, 2022
Lease Receivable
Balance at
June 30, 2022
Deferred Inflow of
Resources at
June 30, 2022
ARYIIS $ 6,920 $ 100,959 $ 8,974 $ 107,879 $ 107,879
$ 6,920 $ 100,959 $ 8,974 $ 107,879 $ 107,879
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
The future principal and interest lease receivables as of June 30, were as follows:
For the Year
Ended June 30 Principal Interest Total
2024 107,879 $ 2,500 $ $ 110,379
Totals $ 107,879 $ 2,500 $ 110,379
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 an 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. 58 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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.
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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.
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96 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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.
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 $28,500,000 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 $380,469 in liability coverage premiums during the fiscal year. 61 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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 $156,504 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 $ 28,500,000
All Risk Property Total insured value
Cyber Liability 2,000,000
Workers' Compensation 1,000,000
Auto Physical Damage Replacement Cost
Commercial Crime Bond 2,000,000
Employment Practices Liability 2,000,000
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 2023 2022
Balance, beginning of year $ 259,513 22,836 $ 282,349 $ 439,999 $ Current year claims and changes in estimates 339 45,274 45,613 (94,473) Claims paid (2,436) (47,846) (50,282) (63,177)
Balance, end of year $ 20,739 $ 256,941 $ 277,680 $ 282,349 Due in one year $ 79,553 7,679 $ 87,232 $ 89,036 $
Due in more than one year 177,388 13,060 190,448 193,313 Total claim liabilities 20,739 $ 256,941 $ 277,680 $ 282,349 $ Totals as of June 30
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Notes to Basic Financial Statements
For the Year Ended June 30, 2023
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. 63 ITEM 1.2 - ATTACHMENT 1
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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 2022 2021 2020 2019 2018 2017 2016 2015
Town's proportion of the net
pension liability 0.01712% 0.10943% 0.16319% 0.16518% 0.07962% 0.07855% 0.07844% 0.07721% Town's proportionate share of the
net pension liability $ 5,918,152 1,977,151 $ 8,903,583 $ 8,294,993 $ 7,672,274 $ 7,789,536 $ 6,787,374 $ 5,299,442 $ Town's covered payroll** $ 2,970,967 $ 2,708,548 $ 2,886,891 $ 2,992,886 $ 2,847,262 $ 2,598,726 $ 2,418,737 $ 2,435,975 Town's proportionate share of the net
pension liability as a percentage of its
covered payroll 67% 218% 308% 277% 269% 300% 281% 218%
Plan fiduciary net position as a
percentage of the total pension liability 76.68% 88% 75% 75% 75% 73% 74% 78% Measurement Date - Fiscal Year Ending June 30
Schedule of Contributions
Schedule of the Town's Contribution 2023 2022 2021 2020 2019 2018 2017 2016 2015 Contractually determined employer contribution 319,549 $ 955,015 $ 851,518 $ $ 781,994 $ 700,699 $ 457,426 $ 533,161 $ 466,182 $ 359,492 Contributions in relation to the contractually
determined employer contribution $ 319,549 $ 10,025,393 $ 851,518 $ 781,994 $ 700,699 $ 457,426 $ 533,161 $ 466,182 $ 359,492 Contribution (excess) deficiency $ (9,070,378) - $ $ - $ - $ - $ - $ - $ - $ - Town's covered payroll*** $ 3,362,406 $ 2,970,967 $ 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 9.50% 337.45% 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 eight 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
Agent Multiple-Employer Retiree Medical Benefits (OPEB) Plan Last Four Fiscal Years*
Schedule of Changes in the Net OPEB Liability and Related Ratios Measurement Date** 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability
Service Cost $ 62,179 $ 64,016 $ 62,001 $ 131,876 $ 123,701 $ 132,020 Interest Cost 113,118 121,303 119,536 89,639 90,209 80,504 Employer Contributions - - - - - -
Changes of Benefit Terms - - - - - -
Differences between expected and actual experience (115,388) - (138,022) - - - Changes in assumptions 109,151 (5,118) (960,384) 58,737 (177,769) - Benefit Payments (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Net change in total OPEB liability 159,008 (77,793) 13,119 (1,036,210) 122,264 (111,389) Total OPEB liability - beginning (a) 1,854,934 1,932,727 1,919,608 2,955,818 2,833,554 2,944,943 Total OPEB liability - ending (b) $ 2,013,942 $ 1,854,934 $ 1,932,727 $ 1,919,608 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
Contributions - employer $ 180,392 $ 192,003 $ 194,191 $ 259,319 $ 150,383 $ 146,144 Differences between expected and actual experience - - - - - - Net investment income (25,678) 26,403 5,300 1,098 - -
Benefit payments (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Trust administrative expenses (53) (49) (50) (1) - -
Net change in plan fiduciary net position 29,221 75,751 31,023 101,097 - - Plan fiduciary net position - beginning ( c ) 207,871 132,120 101,097 - - - Plan fiduciary net position - ending (d) $ 237,092 $ 207,871 $ 132,120 $ 101,097 $ - $ - Net OPEB liability - beginning (a)-(c) $ 1,647,063 $ 1,800,607 $ 1,818,511 $ 1,019,088 $ - $ - Net OPEB liability - ending (b)-(d) $ 1,776,850 $ 1,647,063 $ 1,800,607 $ 1,818,511 $ 2,955,818 $ 2,833,554 Plan fiduciary net position
as a percentage of the total OPEB liability 59.81% 61% 62% 61% 104% 109.0% Covered-employee payroll $ 2,970,967 $ 2,708,549 $ 2,886,891 $ 2,989,768 $ 2,844,381 $ 2,598,726 Net OPEB liability as a percentage of covered-employee payroll 59.81% 60.81% 62.37% 60.82% 103.92% 109.04% * GASB 75 requires presentation of the 10-year history of changes in the Net OPEB Liability. Only results for years since GASB 75 was implemented (fiscal years 2018-2022, measurement date 2017-2021) are shown in the table. ** For the measurement date fiscal year
Schedule of Contributions
Schedule of the Town's Contribution ** 2023 2022 2021 2020 2019 2018 Contractually determined employer contribution $ - $ 1,405,000 - $ $ 1,359,000 $ 1,027,000 $ 1,121,000 Actuarially Determined Contribution (ADC) 190,453 184,504 - - - - Contributions in relation to CDC or ADC 190,453 184,504 192,003 194,191 259,319 150,383 Contribution (excess) deficiency $ - $ - $ 1,212,997 $ 1,164,809 $ 767,681 $ 970,617 Town's covered-employee payroll*** $ 3,362,406 $ 2,970,967 $ 2,629,823 $ 2,886,891 $ 2,989,768 $ 2,844,381 Contributions as a percentage of covered payroll 5.66% 6.21% 7.30% 6.73% 8.67% 5.29% * Fiscal year 2018 was the 1st year of implementation, therefore only five 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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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Property taxes 15,383,829 $ 15,383,829 $ 15,767,652 $ 383,823 $ Sales taxes 1,400,000 1,610,000 1,579,453 (30,547)
Franchise fees 775,000 775,000 900,545 125,545
Licenses and permits 1,234,500 1,359,500 1,379,263 19,763 Fines and forfeitures 60,000 60,000 88,034 28,034
Use of money and property 20,000 70,000 187,661 117,661 Intergovernmental 127,500 127,500 247,968 120,468
Charges for services 171,000 171,000 151,506 (19,494)
Other revenue 100,070 100,070 162,498 62,428
19,271,899 19,656,899 20,464,580 807,681
Expenditures
Current -
General government 3,346,090 3,346,090 2,780,893 565,197 Public safety - police 4,938,129 4,938,129 4,938,129 -
Public safety - fire 4,869,951 4,869,951 4,829,687 40,264 Public works 3,118,390 3,418,390 3,471,784 (53,394)
Community development 958,759 958,759 721,748 237,011
Culture and recreation 1,076,038 1,076,038 1,088,037 (11,999) Debt service
Principal 285,000 285,000 285,000 -
Interest 248,976 248,976 209,249 39,727
Fees 1,500 1,500 1,300 200
18,842,833 19,142,833 18,325,827 817,006
Excess of Revenue
Over (Under) Expenditures 429,066 514,066 2,138,753 1,624,687 Other Financing Sources / (Uses)
Transfers in 384,447 384,447 356,096 (28,351)
Transfers (out) (813,517) (1,503,517) (1,503,517) -
Total Other Financing Sources/ (Uses) (429,070) (1,119,070) (1,147,421) (28,351) CHANGE IN FUND BALANCES $ (4) $ (605,004) 991,332 $ 1,596,336 Fund balances - beginning 7,501,148
Fund balances - end of year $ 8,492,480
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, 2023
Budget Amounts (unaudited)
Budget and Actual
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Sales taxes 1,210,000 $ 1,000,000 $ 985,592 $ (14,408) $ Use of money and property - - 10,694 10,694
1,000,000 1,210,000 996,286 (3,714)
Expenditures
Current -
Public works 189,017 878,232 240,447 637,785
Community development - - - -
Capital Outlay 1,095,703 1,195,703 1,212,765 (17,062)
2,073,935 1,284,720 1,453,212 620,723
Excess of Revenue
Over (Under) Expenditures (74,720) (1,073,935) (456,926) 617,009 CHANGE IN FUND BALANCES $ (1,073,935) (74,720) $ (456,926) 617,009 $ Fund balances - beginning 1,073,935
Fund balances - end of year 617,009 $
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, 2023
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Intergovernmental 717,744 $ 717,744 $ 532,006 $ (185,738) $ Other revenue - - 48,711 48,711
717,744 717,744 580,717 (137,027)
Expenditures
Current -
General government 42,000 42,000 - 42,000
Public works 5,000 5,000 83,909 (78,909)
Capital outlay 670,744 670,744 616,057 54,687
717,744 717,744 699,966 17,778
Excess of Revenue
Over (Under) Expenditures - - (119,249) (119,249)
Other Financing Sources / (Uses)
Transfers in - - - -
Transfers (out) - - - -
Total Other Financing Sources/ (Uses) - - - -
CHANGE IN FUND BALANCES $ - - $ (119,249) (119,249) $
Fund balances - beginning 246,801
Fund balances - end of year $ 127,552
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Grants Fund
Schedule of Revenues, Expenditures
Budget and Actual
for the Year Ended June 30, 2023
Budget Amounts (unaudited)
and Changes in Fund Balances
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Charges for services 1,875,414 $ 1,875,414 $ 2,348,132 $ 472,718 $ Use of money and property - - 28,507 28,507
1,875,414 1,875,414 2,376,639 501,225
Expenditures
Current -
Culture and recreation 1,848,926 1,848,926 1,944,326 (95,400) 1,848,926 1,848,926 1,944,326 (95,400)
Excess of Revenue
Over (Under) Expenditures 26,488 26,488 432,313 405,825 Other Financing Sources / (Uses)
Transfers (out) - - (26,488) (26,488)
Total Other Financing Sources/ (Uses) - - (26,488) (26,488) CHANGE IN FUND BALANCES $ 26,488 26,488 $ 405,825 379,337 $ Fund balances - beginning 463,580
Fund balances - end of year 869,405 $
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, 2023
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Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Use of money and property 1,000 $ 1,000 $ 3,921 $ 2,921 $ Charges for services 504,000 504,000 604,350 100,350
Other revenue - - 83,623 83,623
505,000 505,000 691,894 186,894
Expenditures
Current -
Public works 326,310 326,310 185,329 140,981
Capital outlay 833,554 933,554 1,155,442 (221,888)
1,259,864 1,159,864 1,340,771 (80,907)
Excess of Revenue
Over (Under) Expenditures (654,864) (754,864) (648,877) 105,987 Other Financing Sources / (Uses)
Transfers in 730,987 730,987 732,112 1,125
Total Other Financing Sources/ (Uses) 730,987 730,987 732,112 1,125 CHANGE IN FUND BALANCES $ (23,877) 76,123 $ 83,235 107,112 $ Fund balances - beginning 175,184
Fund balances - end of year 258,419 $
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, 2023
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SUPPLEMENTARY INFORMATION
Combining Funds Financial Statement
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
ASSETS
Cash & investments $ 21,488 4,930 $ 3,083,370 $ (54,306) $ 43,872 $ Receivables 89 20 141,219 54,306 2,072
Prepaid expenses - - - - 7,161
Lease receivable - - - - -
$ 4,950 $ 21,577 $ 3,224,589 $ - $ 53,105
LIABILITIES
Payables $ - - $ 17,826 $ - $ 24,188 $
Accrued liabilities - - - - -
Deposits Payable - - - - -
- - 17,826 - 24,188
DEFERRED INFLOW OF RESOURCES
- - - - -
Unavailable revenue - - 101,570 - -
- - 101,570 - -
FUND BALANCES
Nonspendable - - - - 7,161
Restricted - - - - 21,756
Committed 21,577 4,851 3,105,193 - -
Assigned - 99 - - -
Unassigned - - - - -
Total Fund Balances 21,577 4,950 3,105,193 - - 28,917
of resources and Fund Balances $ 21,577 4,950 $ 3,224,589 $ - $ 53,105 $ Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Accrued liabilities
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund
$ (19,552) 47,573 $ 36,959 $ 23,938 $ 90,916 $
193 - 153 61,494 370
- - - - -
107,879 - - - -
$ 155,645 $ (19,552) $ 37,112 $ 85,432 $ 91,286
$ 6,935 $ 39,773 $ 2,551 $ 48,329 $ 56,354
883 859 - - -
- 3,605 - - -
7,818 44,237 2,551 48,329 56,354
107,879 - - - -
- - - - -
107,879 - - - -
- - - - -
- - - 37,103 34,932
39,948 - 34,561 - -
- - - - -
- (63,789) - - -
39,948 (63,789) - 34,561 37,103 34,932
$ 155,645 $ (19,552) $ 37,112 $ 85,432 $ 91,286
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Accrued liabilities
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Special Revenue Funds
Total
Measure C Climate Community Special
Wildfire Parking Action Garden Revenue
Tax Fund Fund Fund Fund Funds
$ 96,346 151,889 $ 101,383 $ 7,434 $ $ 3,636,240
393 622 412 31 261,374
- - - - 7,161
- - - - 107,879
$ 96,739 152,511 $ 101,795 $ 7,465 $ 4,012,654 $
$ 6,681 33,144 $ 16,000 $ 648 $ $ 252,429
- - - - 1,742
- - - - 3,605
6,681 33,144 16,000 648 257,776
- - - - 107,879
- - - 300 101,870
- - - 300 209,749
- - - - 7,161
- 119,367 - - 213,158
90,058 - 85,795 6,517 3,388,500
- - - - 99
- - - - (63,789)
119,367 90,058 85,795 6,517 3,545,129
$ 152,511 $ 96,739 $ 101,795 $ 7,465 $ 4,012,654
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Accrued liabilities
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Capital Project Funds
Total
Capital Equipment Active Capital
Reconstruction Project
Fund Fund Fund Funds
$ 13,512 10,886 $ 100,095 $ $ 124,493
49 42 414 505
- - - -
- - - -
$ 13,561 10,928 $ 100,509 $ 124,998 $
$ - - $ - $ $ -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
13,561 10,928 100,509 124,998
- - - -
13,561 10,928 100,509 124,998
$ 10,928 $ 13,561 $ 100,509 $ 124,998
Replacement Transportation
79 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
115
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Accrued liabilities
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Debt
Debt Service Funds Service Fund
Measure G Municipal Measure G Pension
Debt Svc Lease Debt Svc Obligation Bonds
2011 Fund 2020 2021
$ - 320,755 $ 206,884 $ - $
- 13,673 6,483 -
- - - -
- - - -
$ - 334,428 $ 213,367 $ - $
$ - - $ - $ - $
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 334,428 213,367 -
- - - -
- - - -
- - - -
- 334,428 213,367 -
$ - 334,428 $ 213,367 $ - $
80 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
116
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2023
ASSETS
Cash & investments
Receivables
Prepaid expenses
Lease receivable
LIABILITIES
Payables
Accrued liabilities
Deposits Payable
DEFERRED INFLOW OF RESOURCES
Unavailable revenue
FUND BALANCES
Nonspendable
Restricted
Committed
Assigned
Unassigned
Total Fund Balances
of resources and Fund Balances
Total Liabilities, deferred inflow
Total Assets
Leases related
Total Liabilities
Total Liabilities
Total Total
Debt Nonmajor
Service Governmental
Funds Funds
$ 4,288,372 527,639 $
20,156 282,035
- 7,161
- 107,879
$ 547,795 $ 4,685,447
$ - $ 252,429
- 1,742
- 3,605
- 257,776
- 107,879
- 101,870
- 209,749
- 7,161
547,795 760,953
- 3,388,500
- 125,097
- (63,789)
547,795 4,217,922
$ 547,795 $ 4,685,447
81 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
117
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
REVENUE
Property taxes $ - - $ $ - $ - $ 297,843
Sales taxes - - - - -
Franchise fees - - - - -
Licenses and permits - - - - -
Fines and forfeitures - - - - -
Use of money and property 206 99 68,703 - 959
Intergovernmental - - 1,492,262 611,720 -
Charge for services - - - - -
Other revenue - - 32,367 - -
Total Revenue 99.00 206.00 1,593,332 611,720 298,802
EXPENDITURES
Current -
General government - - 10,414 - -
Nondepartmental - - - - -
Public safety - fire - - - - -
Public works 39,749 - - -
Planning/engineering - - - - -
Community development - - - - -
- - - - 339,512
Capital projects - - 163,501 -
Debt service - - - - -
Principal - - - - -
Interest - - - - -
Total Expenditures - - 213,664 - 339,512
Excess Revenue over
(under) Expenditures 206 99 1,379,668 611,720 (40,710)
OTHER FINANCING
Operating transfers in 15,000 - 200,000 - -
Operating transfers (out) - - - (611,720) -
Totals 15,000 - 200,000 (611,720) -
99 15,206 1,579,668 - (40,710)
Fund Balances - Beginning 6,371 4,851 1,525,525 - 69,627 Fund Balances - End of Year $ 21,577 4,950 $ $ 3,105,193 $ - $ 28,917
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
82 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
118
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Nondepartmental
Public safety - fire
Public works
Planning/engineering
Community development
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Special Revenue Funds
Isabel
Cook Robson Special Marin City Creekside
Community House Events Parks Commons
Center Fund Fund Measure A Fund
$ - - $ $ - $ - $ -
- - - 71,126 -
- - - - -
- - - - -
- - - - -
102,599 27,937 96 4,607 1,966
- - - - -
- - 17,011 - -
- - - -
102,599 27,937 17107.00 75,733 1,966
- - - - -
- - - - -
- - - - -
122,132 101,017 - (2,225) 24,941
- - - - -
- - - - -
- - 38,664 - -
- - - 609,140 49,869
- - - -
- - - - -
- - - - -
122,132 101,017 38,664 606,915 74,810
(19,533) (73,080) (21,557) (531,182) (72,844)
- - 50,000 - -
- - - - -
- - 50,000 - -
(19,533) (73,080) 28,443 (531,182) (72,844)
59,481 9,291 6,118 568,285 107,776
$ 39,948 $ (63,789) $ 34,561 $ 37,103 $ 34,932
83 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
119
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Nondepartmental
Public safety - fire
Public works
Planning/engineering
Community development
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Special Revenue Funds
Total
Measure C Climate Community Special
Wildfire Parking Action Garden Revenue
Tax Fund Fund Fund Fund Funds
$ - 377,454 $ - $ - $ $ 675,297
- - - - 71,126
- - - - -
31,840 - - - 31,840
- - - - -
1,943 2,360 2,256 54 213,785
- - 35,468 - 2,139,450
- - - - 17,011
- - - 8,537 40,904
33,783 379,814 37,724 8,591 3,189,413
32,839 - - - 43,253
- - - - -
- - - - -
- 446,420 115,311 2,074 849,419
- - - -
- - - - -
- - - - 378,176
- - - - 822,510
- - - - -
- - - - -
446,420 32,839 115,311 2,074 2,093,358
(66,606) 944 (77,587) 6,517 1,096,055
- - 105,000 - 370,000
- - - - (611,720)
- - 105,000 - (241,720)
(66,606) 944 27,413 6,517 854,335
185,973 89,114 58,382 - 2,690,794
$ 119,367 $ 90,058 $ 85,795 $ 6,517 $ 3,545,129
84 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
120
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Nondepartmental
Public safety - fire
Public works
Planning/engineering
Community development
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Capital Project Funds
Total
Capital Equipment Active Capital
Reconstruction Replacement Transportation Project
Fund Fund Fund Funds
$ - - $ - $ $ -
- - - -
- - - -
- - - -
- - - -
1,853 857 509 3,219
- - - -
- - - -
2,524 701 - 3,225
2,554 3,381 509 6,444
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
51,455 106,453 - 157,908
- - - -
- - - -
51,455 106,453 - 157,908
(48,074) (103,899) 509 (151,464)
- - 100,000 100,000
- - - -
- - 100,000 100,000
(48,074) (103,899) 100,509 (51,464)
59,002 117,460 176,462
$ 10,928 $ 13,561 $ 100,509 $ 124,998
85 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
121
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Nondepartmental
Public safety - fire
Public works
Planning/engineering
Community development
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Debt
Debt Service Funds Service Fund
Measure G Municipal Measure G Pension
Debt Svc Lease Debt Svc Obligation Bonds
2011 Fund 2020 2021
$ - 248,749 $ 181,596 $ - $
- - - -
- - - -
- - - -
- - - -
- 6,511 3,181 -
- - - -
- - - -
- - - -
- 255,260 - 184,777 -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- - - -
- 475,000 153,172 135,000 -
- 35,756 5,345 44,100 -
510,756 158,517 179,100 -
(255,496) (158,517) 5,677 -
- 158,517 - -
- - - -
158,517 - -
(255,496) - 5,677 -
589,924 - 207,690 -
$ 334,428 $ - $ 213,367 $ -
86 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
122
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2023
REVENUE
Property taxes
Sales taxes
Franchise fees
Licenses and permits
Fines and forfeitures
Use of money and property
Intergovernmental
Charge for services
Other revenue
Total Revenue
EXPENDITURES
Current -
General government
Nondepartmental
Public safety - fire
Public works
Planning/engineering
Community development
Capital projects
Debt service
Principal
Interest
Total Expenditures
Excess Revenue over
(under) Expenditures
OTHER FINANCING
Operating transfers in
Operating transfers (out)
Totals
Fund Balances - Beginning
Fund Balances - End of Year
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
Total Total
Debt Nonmajor
Service Governmental
Funds Funds
$ 1,105,642 430,345 $
- 71,126
- -
- 31,840
- -
9,692 226,696
- 2,139,450
- 17,011
- 44,129
440,037 3,635,894
- 43,253
- -
- -
- 849,419
- -
- -
- 378,176
- 980,418
-
763,172 763,172
85,201 85,201
848,373 3,099,639
(408,336) 536,255
158,517 628,517
- (611,720)
158,517 16,797
(249,819) 553,052
797,614 3,664,870
$ 547,795 $ 4,217,922
87 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
123
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Net Position
June 30, 2023
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
ASSETS Fund Fund Fund Fund Total
Cash and investments $ 749,324 $ 311,116 $ 62,749 $ 230,401 $ 1,353,590 Accounts Receivables 3,058 1,279 256 940 5,533
Prepaid expenses 24,043 - - - 24,043
Total assets 776,425 312,395 63,005 231,341 1,383,166
LIABILITIES
Current liabilities:
Payables 4,440 30,743 69,535 - 104,718
Claims payable - current 87,232 - - - 87,232
Total current liabilities 91,672 30,743 69,535 - 191,950 Noncurrent liabilities:
190,448 - - - 190,448
Total liabilities 282,120 30,743 69,535 - 382,398
NET POSITION
Unrestricted 494,305 281,652 (6,530) 231,341 1,000,768
Total net position $ 494,305 $ 281,652 $ (6,530) $ 231,341 $ 1,000,768 Claims payable - due in more than one year
88 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
124
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2023
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Use of money and property $ 14,373 $ 3,721 $ 1,122 $ 4,372 $ 23,588 Charges for services 600,002 344,784 182,970 - 1,127,756 Other revenue - 19,130 4,585 - 23,715
Total operating revenue 614,375 367,635 188,677 4,372 1,175,059
Insurance costs 625,238 - - - 625,238
Supplies and services - 302,018 429,130 18,031 749,179
Total operating expenses 625,238 302,018 429,130 18,031 1,374,417 (10,863) 65,617 (240,453) (13,659) (199,358)
Transfers in 100,000 100,000 125,000 100,000 425,000
CHANGE IN NET POSITION 89,137 165,617 (115,453) 86,341 225,642 Net Position - beginning 405,168 116,035 108,923 145,000 $775,126 $ 494,305 $ 281,652 $ (6,530) $ 231,341 $ 1,000,768
OPERATING EXPENSES
Operating income (loss)
Net Position - end of year
OPERATING REVENUE
89 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
125
TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Cash Flows
Year Ended June 30, 2023
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Operating Activities
Receipts from customers and interfund charges 611,317 $ 366,356 $ 188,421 $ 3,432 $ 1,169,526 $ Payments to vendors and insurance claims (613,600) (271,950) (392,512) (18,031) (1,296,093) Net cash provided (used) (2,283) 94,406 (204,091) (14,599) (126,567) Noncapital Financing Activities
Transfers in 100,000 100,000 125,000 100,000 425,000
Net cash provided (used) 100,000 100,000 125,000 100,000 425,000 97,717 194,406 (79,091) 85,401 298,433
Cash and cash equivalents - beginning 651,607 116,710 141,840 145,000 1,055,157 Cash and cash equivalents - end of year $ 749,324 $ 311,116 $ 62,749 $ 230,401 $ 1,353,590 Operating Activities Analysis
Operating Income (Loss) $ (10,863) $ 65,617 $ (240,453) $ (13,659) $ (199,358) Reconciliation adjustments:
(3,058) (1,279) (256) (940) (5,533)
13,045 - - - 13,045
3,262 30,068 36,618 - 69,948
(4,669) - - - (4,669)
Net cash provided (used) $ (2,283) $ 94,406 $ (204,091) $ (14,599) $ (126,567)
CASH FLOWS PROVIDED BY (USED FOR)
Net Increase (Decrease) in Cash
(Increase) decrease in prepaid expenses
Increase (decrease) in payables
Increase (decrease) in claims
(Increase) decrease in accounts receivables
90 ITEM 1.2 - ATTACHMENT 1
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126
Item #: 1.3
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.3
MEETING DATE: 2/13/24
AGENDA TITLE: Consideration of Special Event Application – Teen Battle of The Bands 2024
FROM: Mattie O’Grady – Recreation Manager
RECOMMENDATION: That Council approve the San Anselmo Art Commission’s application for Teen Battle of the Bands scheduled for April 27th, in Creek Park from 4:00-7:00pm.
BACKGROUND
The San Anselmo Arts Commission in partnership with the Town of San Anselmo would like to host our first Annual Teen Battle of the Bands Competition for high school age musicians. A competition for high school rock bands only, with the goal of inspiring young musicians and giving teens an opportunity to perform for the community. This idea was conceived by one of the Town’s Youth Commissioners, Julia Wise, who is a sophomore at Archie Williams High School and an active musician.
DISCUSSION/ANALYSIS
Each band will have the opportunity to play a short set of 3 songs and compete to win prize money and the reigning title as the 2024 Battle of the Bands Champion. The bands will be judged by a panel of judges and the champion will be awarded $1000 and a chance to play at Live on the Avenue 2024. The runner-up will win $500. Cash prizes are awarded by the San Anselmo Arts Commission.
All members of the band must currently be in grades 9-12 and enrolled in a high school curriculum: public, private, charter, or homeschool within a 5-mile radius of San Anselmo. Students in West Marin are also accepted.
Since it will be the first annual event, no more than 300 people are expected in Creek Park. The park will not require fencing as this is a non-ticketed event free to the community, and there will be no street closure in conjunction with this event. May 4th has been selected as a back-up date if the event must be cancelled due to weather. 127
Item #: 1.3
The attached application provides details of the event with comments and conditions from Town staff.
FISCAL IMPACT
The Arts Commission has voted to spend $2,000 on this event. The Recreation Department is contributing an additional $750 to help out with production costs such as a sound engineer, back-line, band refreshments, and honorable mention awards.
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).
ATTACHMENTS
Attachment 1- Event Application
128
TOWN OF SAN ANSELMO
1000 Sir Francis Drake Blvd, Suite # 14
San Anselmo, CA 94960
415-258-4640
APPLICATION FOR COMMUNITY-BASED EVENTS
Please complete this application if you wish to conduct a community-based event (non-commercial) in San Anselmo on public property for more than 50 people or involving the closure of a downtown street for more than fifteen minutes. The application will be reviewed by staff and forwarded to the Town Council for approval.
EVENT INFORMATION
Name of event:
Organization(s) presenting the event:
Other event sponsor(s), if any:
Contact Person: Phone Number:
Address: Email:
Event Date(s):
Start and end times: Number of attendees (estimate):
Location:
Will alcohol be served or sold?
Yes_____ No______
Brief Event Description:
Public space requested:
____Creek Park _____Creek Park Parking Lot
____Pine Street Parking Lot _____Magnolia Parking Lot
____Town Hall Lawn _____Council Chamber
____Imagination Park _____Memorial Park
____Other: ______________________________________________ 129
_____ San Anselmo Avenue: from (cross streets) ________________ to ____________________ _____ Tunstead Avenue: from (cross streets) ___________________ to _____________________ _____ Other street(s): from (cross streets) ______________________ to _____________________ _____ Other space use (e.g. parking spaces) ____________________________________________ _____ Other Facilities:_______________________________________________________________ Additional Comments on the Public Space Requested:
To be qualified for consideration, applicants must fall into one of the following categories:
Town-Sponsored Events
Ross Valley* accredited or licensed schools (pre-kindergarten through 12th grade, (both public and private schools)
Ross Valley* Youth Organized Sporting of Cultural Events Organizations located in the Ross Valley* which have received tax-exempt status pursuant to Internal Revenue Service Code Section 501c(3)
Merchant associations located in incorporated San Anselmo and established as of 2006 *Ross Valley is defined as incorporated and unincorporated areas of San Anselmo, Fairfax, and Ross Standards & Objectives
The Town Council, with input from downtown merchants, property owners, and local residents, has adopted the following criteria they will consider when reviewing applications for the closure of roadways or other public space in the downtown area.
Does the event:
Attract local residents
Attract people throughout the Bay Area
Attract families
Generate interest for people to return and spend money in local businesses Create a positive impact for real estate stimulation
Provide a overall positive impact on business
Provide an opportunity for downtown merchants to participate in the event Provide access to neighborhood streets during the event Avoid conflicting with a retail holiday
Assure public safety
Provide adequate parking
Benefit the Town
Provide access for persons with disabilities
Provide for clean-up by event organizers
Provide emergency vehicle access
Assure that any booths or other structures are designed and placed so that storefronts have access and visibility
Allow local businesses to exhibit merchandise on the sidewalk area in front of their stores, without charge, while maintaining wheelchair access
130
CONDITIONS OF APPROVAL
The following conditions apply to downtown events, unless waived or modified by the Town. Other conditions, as set by the Town Council and staff, may apply to particular events for public safety or other objectives of the Town.
A. Police: Off-duty police officers may be required for the event, as determined by the Police Chief, depending on the number of people attending and the nature of the event. Off-duty police officers are required during events where alcohol is served or sold.
B. Emergency access: An emergency access lane of at least 14 feet wide must be maintained at all times.
C. Insurance: Proof of general liability insurance, naming the Town, its employees, and agents as additional insured, at limits no less than $1,000,000.
D. Recycling and garbage: Extra containers for recycling cans and bottles, and garbage cans must be placed throughout the area of the event. Containers and cans are to be emptied when full during the event, and picked up after the event.
E. Compostable/Disposable Foodware: In accordance with the Town of San Anselmo’s Ordinance 1136 all food vendors will provide takeout food in reusable foodware or compostable disposable foodware, or items composed entirely of aluminum. If a compostable disposable foodware item is not available, an alternative foodware item made of other materials, except polystyrene foam and polystyrene food ware, may be substituted.
F. Toilet facilities: Events estimated to attract more than 100 people and lasting more than two hours must provide portable toilets, in the number and location as approved by the Parks superintendent, unless alternate arrangements for toilet facilities are otherwise required or arranged to the approval of the Parks Superintendent. Toilet facilities must be provided for disabled persons at each location where portable facilities are provided. Hand washing facilities must be provided where food is served.
G. Traffic control: A traffic and parking control plan, including enforcement measures, must be approved by the Police Chief.
H. Noticing: Events that include closure of the street will require advance written notice to businesses and residents on the street(s) that will be closed. These notices must be distributed a minimum of five days prior to the Town Council meeting date that the event application will be considered.
I. Sales tax: Persons or businesses selling items as part of the event shall designate San Anselmo as the point of sale for sales tax purposes.
J. Alcoholic beverages: A permit is required from the Police Chief and the State Department of Alcohol Beverage Control in order to serve or sell alcoholic beverages. Off-duty police officers are required if alcohol is served or sold.
K. Fire inspection: A fire inspection is required of any and all appliances or devices that produce an open or enclosed flame and/or hot materials, including food.
L. Creek Park: No more than three booths are allowed inside the turf areas of the park.
M. Signs and barricades: Any “No parking signs” that are needed are to be provided by the event organizers, and posted according to the traffic control plan prior to the event. Barricades, detour signs, and other traffic control devices are to be provided by the event organizers.
N. Parking: Temporary accessible parking must be provided if a street closure or other event condition renders permanent accessible parking unusable.
O. Cables: Cables must be covered so as not to create a tripping hazard. When cable covers are used, they must not create a tripping hazard and must be navigable by wheelchair. The path of travel must be no more than 1:12.
On behalf of the organization applying for the permit to conduct the event, I have read and agree to follow the standards for events, as stated in this application, and have read and agree to follow the permit conditions as stated in this application and those which may be required of me as conditions of approval.
Name: Date:
131
NAME OF EVENT: DATE OF EVENT:
DEPARTMENT COMMENTS/CONDITIONS APPROVED BY
POLICE M. Norton &
H. Khalili
FIRE D. Mahoney
RECREATION D. Mauk & M. O'Grady
PUBLIC WORKS S. Condry
& J. Healy
ADMINISTRATION D. Donery
TOWN COUNCIL
Teen Battle of the Bands 4/27/24 (back up date of 5/4/24) 132
Item #: 1.4
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.4
MEETING DATE: February 13, 2024
AGENDA TITLE: Quarterly Treasurer’s Investment Report, December 2023
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That the Town Council consider approving the Treasurer’s Investment Report for the quarter ending December 31, 2023.
SUMMARY
The Treasurer’s Investment Report is a quarterly itemization of the market value of Town investments. The purpose of this report is to present financial information for review and discussion.
DISCUSSION/ANALYSIS
The attached report itemizes the Town’s investments and states the market value of each investment as of December 31, 2023. The Wells Fargo bank account is the Town’s primary checking account used for the deposit and expenditure of operating funds. The Bank of America checking account is a controlled account used for payroll processing only.
The Town holds three investment accounts; one with Moreton Capital with funds held at U.S. Bank, one with Wells Fargo Securities with funds held at Wells Fargo, and one with RBC Capital Markets held at RBC. The investments held are allowable by the Town’s investment policy.
The Town maintains two Local Agency Investment Fund accounts (LAIF) for the purpose of maximizing interest income on funds not needed for immediate expenditure.
One LAIF account is for the investment of general operating funds. The other is for the remaining series 2003 Measure G bond proceeds, required by law to be maintained in a segregated account.
133
Item #: 1.4
The Town’s cash balances as of December 31, 2023, are $17,881,763 which is $2,155,975 more than the balances at this time last year.
FISCAL IMPACT
Not applicable
GENERAL PLAN CONSISTENCY
Not applicable
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The Council’s discussion and approval of this report 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).
ATTACHMENTS
Attachment #1: Quarterly Treasurer’s Investment Report, December 31, 2023 134
ITEM 1.4 - ATTACHMENT 1
ITEM 1.4 - ATTACHMENT 1
135
Item #: 1.5
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.5
MEETING DATE: 2/13/24
AGENDA TITLE: Consideration of Special Event Application - Chamber of Commerce’s Sip n’ Stroll Fundraiser 2024
FROM: Mattie O’Grady – Recreation Manager
RECOMMENDATION: That Council approve the application with the noted conditions for the Chamber of Commerce’s Sip n’ Stroll Fundraiser scheduled for Saturday, May 11th from 4:00-7:00pm.
BACKGROUND
In 2018, a group of merchants got together and held a fundraiser to start a hanging flower basket program in the downtown area. This group raised over $3,000 which paid for pole brackets, a portable watering system and twelve hanging flower baskets. The baskets were watered by a team of volunteers.
In 2019, Nancy Altman and Jeanne Imai raised funds to not only continue the hanging basket program, but to expand it from 12 to 24 baskets. The increased cost for the program was due to the increased number of baskets along with the cost of hiring an individual to manage the watering of the baskets.
With the goal to raise funds for the flower basket program while reintroducing the public to the many shops and restaurants, the Chamber of Commerce and Community Foundation would like to hold their second annual flower basket fundraiser on Saturday, May 11th from 4:00 to 7:00 pm. The main portion of the event will occur on the Town Hall Plaza, but also engages and activates the downtown landscape with participating merchant locations. Each merchant who participates will be pouring wine samples from local shops and wineries. Bites to eat from local restaurants will also be available.
Each attendee will pre-purchase a commemorative glass to Sip n’ Stroll the Avenue.
They will collect their wine glass in front of Town Hall. ID’s will be checked, and wristbands must be worn in order to be served. Designated drivers or minors will be given a different color wristband and additional non-alcoholic beverages will be provided.
136
Item #: 1.5
Please note that no street closure has been requested as part of this event application.
DISCUSSION/ANALYSIS
The following conditions have been communicated to the applicant:
Applicant must obtain an ABC license and complete the ABC Assistance Form (attachment 2) to submit to CMPA.
Applicant must follow correct protocol for Responsible Beverage Servers and submit an event diagram.
Must provide the Town with a copy of the approved ABC license The town requires a Certificate of Insurance claiming the Town of San Anselmo as additional insured
Event must be ADA compliant (i.e. no blocking of sidewalks) Applicant must abide by Ordinance 1136 stating that all food vendors must provide items in reusable foodware or compostable disposable foodware.
The above conditions must be met in order for the event to proceed. The attached application provides details of the event with comments and conditions from Town staff.
FISCAL IMPACT
There would be no direct fiscal impact to the Town to approve this item.
GENERAL PLAN CONSISTENCY
None
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).
ATTACHMENTS
Attachment 1- Event Application
Attachment 2 – ABC Assistance form for CMPA
137
TOWN OF SAN ANSELMO
1000 Sir Francis Drake Blvd, Suite # 14
San Anselmo, CA 94960
415-258-4640
APPLICATION FOR COMMUNITY-BASED EVENTS
Please complete this application if you wish to conduct a community-based event (non-commercial) in San Anselmo on public property for more than 50 people or involving the closure of a downtown street for more than fifteen minutes. The application will be reviewed by staff and forwarded to the Town Council for approval.
EVENT INFORMATION
Name of event:
Organization(s) presenting the event:
Other event sponsor(s), if any:
Contact Person: Phone Number:
Address: Email:
Event Date(s):
Start and end times: Number of attendees (estimate):
Location:
Will alcohol be served or sold?
Yes_____ No______
Brief Event Description:
Public space requested:
____Creek Park _____Creek Park Parking Lot
____Pine Street Parking Lot _____Magnolia Parking Lot
____Town Hall Lawn _____Council Chamber
____Imagination Park _____Memorial Park
____Other: ______________________________________________ 138
_____ San Anselmo Avenue: from (cross streets) ________________ to ____________________ _____ Tunstead Avenue: from (cross streets) ___________________ to _____________________ _____ Other street(s): from (cross streets) ______________________ to _____________________ _____ Other space use (e.g. parking spaces) ____________________________________________ _____ Other Facilities:_______________________________________________________________ Additional Comments on the Public Space Requested:
To be qualified for consideration, applicants must fall into one of the following categories:
Town-Sponsored Events
Ross Valley* accredited or licensed schools (pre-kindergarten through 12th grade, (both public and private schools)
Ross Valley* Youth Organized Sporting of Cultural Events Organizations located in the Ross Valley* which have received tax-exempt status pursuant to Internal Revenue Service Code Section 501c(3)
Merchant associations located in incorporated San Anselmo and established as of 2006 *Ross Valley is defined as incorporated and unincorporated areas of San Anselmo, Fairfax, and Ross Standards & Objectives
The Town Council, with input from downtown merchants, property owners, and local residents, has adopted the following criteria they will consider when reviewing applications for the closure of roadways or other public space in the downtown area.
Does the event:
Attract local residents
Attract people throughout the Bay Area
Attract families
Generate interest for people to return and spend money in local businesses Create a positive impact for real estate stimulation
Provide a overall positive impact on business
Provide an opportunity for downtown merchants to participate in the event Provide access to neighborhood streets during the event Avoid conflicting with a retail holiday
Assure public safety
Provide adequate parking
Benefit the Town
Provide access for persons with disabilities
Provide for clean-up by event organizers
Provide emergency vehicle access
Assure that any booths or other structures are designed and placed so that storefronts have access and visibility
Allow local businesses to exhibit merchandise on the sidewalk area in front of their stores, without charge, while maintaining wheelchair access
139
CONDITIONS OF APPROVAL
The following conditions apply to downtown events, unless waived or modified by the Town. Other conditions, as set by the Town Council and staff, may apply to particular events for public safety or other objectives of the Town.
A. Police: Off-duty police officers may be required for the event, as determined by the Police Chief, depending on the number of people attending and the nature of the event. Off-duty police officers are required during events where alcohol is served or sold.
B. Emergency access: An emergency access lane of at least 14 feet wide must be maintained at all times.
C. Insurance: Proof of general liability insurance, naming the Town, its employees, and agents as additional insured, at limits no less than $1,000,000.
D. Recycling and garbage: Extra containers for recycling cans and bottles, and garbage cans must be placed throughout the area of the event. Containers and cans are to be emptied when full during the event, and picked up after the event.
E. Compostable/Disposable Foodware: In accordance with the Town of San Anselmo’s Ordinance 1136 all food vendors will provide takeout food in reusable foodware or compostable disposable foodware, or items composed entirely of aluminum. If a compostable disposable foodware item is not available, an alternative foodware item made of other materials, except polystyrene foam and polystyrene food ware, may be substituted.
F. Toilet facilities: Events estimated to attract more than 100 people and lasting more than two hours must provide portable toilets, in the number and location as approved by the Parks superintendent, unless alternate arrangements for toilet facilities are otherwise required or arranged to the approval of the Parks Superintendent. Toilet facilities must be provided for disabled persons at each location where portable facilities are provided. Hand washing facilities must be provided where food is served.
G. Traffic control: A traffic and parking control plan, including enforcement measures, must be approved by the Police Chief.
H. Noticing: Events that include closure of the street will require advance written notice to businesses and residents on the street(s) that will be closed. These notices must be distributed a minimum of five days prior to the Town Council meeting date that the event application will be considered.
I. Sales tax: Persons or businesses selling items as part of the event shall designate San Anselmo as the point of sale for sales tax purposes.
J. Alcoholic beverages: A permit is required from the Police Chief and the State Department of Alcohol Beverage Control in order to serve or sell alcoholic beverages. Off-duty police officers are required if alcohol is served or sold.
K. Fire inspection: A fire inspection is required of any and all appliances or devices that produce an open or enclosed flame and/or hot materials, including food.
L. Creek Park: No more than three booths are allowed inside the turf areas of the park.
M. Signs and barricades: Any “No parking signs” that are needed are to be provided by the event organizers, and posted according to the traffic control plan prior to the event. Barricades, detour signs, and other traffic control devices are to be provided by the event organizers.
N. Parking: Temporary accessible parking must be provided if a street closure or other event condition renders permanent accessible parking unusable.
O. Cables: Cables must be covered so as not to create a tripping hazard. When cable covers are used, they must not create a tripping hazard and must be navigable by wheelchair. The path of travel must be no more than 1:12.
On behalf of the organization applying for the permit to conduct the event, I have read and agree to follow the standards for events, as stated in this application, and have read and agree to follow the permit conditions as stated in this application and those which may be required of me as conditions of approval.
Name: Date:
140
NAME OF EVENT: DATE OF EVENT:
DEPARTMENT COMMENTS/CONDITIONS APPROVED BY
POLICE M. Norton
FIRE D. Mahoney
RECREATION D. Mauk & M.
O’Grady
PUBLIC WORKS S. Condry & J.
Healy
ADMINISTRATION D. Donery
TOWN COUNCIL
141
08/03/2023
Central Marin Police
California Department of Alcoholic Beverage Control (ABC) Assistance Form
All applicants wishing to temporarily sell alcohol in the jurisdicfion of the Central Marin Police Authority (CMPA), must obtain a Daily License from the California Department of Alcoholic Beverage Control (ABC). Informafion regarding daily licenses and applicable forms can be found at:
hftps://www.abc.ca.gov/licensing/license-forms/form-abc-221-instrucfions/ Prior to submission to ABC, the applicafion must be approved and signed by the Chief of Police of the CMPA. CMPA will not consider, nor sign the applicafion unless the following are completed and submifted:
A fully completed Daily License Applicafion (ABC-211) o hftps://www.abc.ca.gov/wp-content/uploads/forms/ABC-221.pdf A fully completed Supplemental Diagram (ABC-253) specifically detailing every area of the event where the sales and consumpfion of alcohol will occur, including how many servers and how many Responsible Beverage Service (RBS) servers will be at each serving locafion.
o hftps://www.abc.ca.gov/wp-content/uploads/forms/ABC-253.pdf A completed version of this form.
Organizafion name: _______________________________________________________ Contact Person’s name: _________________________________________________ Contact Person’s telephone number: ___________________________________________ Contact person’s email address: ___________________________________________
1. How many people will be serving alcohol at your event? __________________
2. Will all of the servers be at least 21 years of age at the fime of the event? Yes ____________ No __________
If NO, please explain________________________________________________ 142
08/03/2023
_______________________________________________________________________ _________________________________________________________________
3. How many servers will be RBS trained at the fime of the event? _____________ Pursuant to AB 1221: At least one person must be RBS trained and cerfified for events occurring on or after July 1, 2022. This person must be present at the event and acfively oversee the alcohol service for the enfire durafion of the event. Addifionally, this person must also create and implement policies for the event that mandate and foster responsible alcoholic beverage service. ABC recommends that everyone who serves alcohol for consumpfion complete the cerfificafion, however it is not mandated. Local jurisdicfions may have addifional requirements. Refer to the website below for further informafion and how to get trained:
RBS Training Program | Alcoholic Beverage Control (ca.gov)
4. Please list the names and Server ID numbers for the servers who are RBS trained (aftached addifional pages if necessary):
Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ Name: ________________________ RBS server ID number: _____________________ I hereby cerfify that this form was prepared by me or under my direct supervision, and was completed to best of my knowledge:
Signature: ___________________________ Date: ___________________ 143
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.6
MEETING DATE: February 13, 2024
AGENDA TITLE: Approve a Resolution of Acceptance for the Upper Hawthorne Canyon Property in San Anselmo and
Finding the Action Categorically Exempt from CEQA
under CEQA Guidelines section15061(b)(3)
FROM: David Donery, Town Manager
Megan Acevedo, Town Attorney
RECOMMENDATION: That the Town Council approve the attached resolution accepting the Upper Hawthorne Canyon property in San Anselmo (APN 005-011-60) and authorizing the Town Manager to execute all necessary documentation to complete the acceptance (Attachment 1).
BACKGROUND
The Town Council met in closed session in September, October, and November 2023 to consider a proposed memorandum of understanding (“MOU”) with the Marin Open Space Trust (“MOST”). MOST proposed to acquire the Upper Hawthorne Canyon property from a private owner and to transfer the property to the Town upon the close of escrow. At the direction of the Town Council, throughout the fall, staff conducted due diligence and negotiated the terms of the MOU with MOST. On November 14, 2023, the Council authorized the Town Manager to execute the revised MOU. Under the revised MOU, in addition to funding the purchase of the property, MOST agreed to grant the Town $50,000 for stewardship of the property and to share the cost of drainage improvements up to $50,000. (Attachment 2).
After MOST signed the MOU, it continued its effort to complete fundraising for the acquisition to ensure it can close escrow by February 28, 2024. A substantial portion of the purchase price will come from the balance of Measure A open space funding. To that end, at its January 23, 2024, meeting, the Town Council authorized a donation of $202,559 to MOST for its acquisition of the Upper Hawthorne Canyon property.
Item #: 1.6
144
DISCUSSION/ANALYSIS
In anticipation of the close of escrow, Town staff has met with MOST and worked to prepare all necessary documentation for a clean close of escrow. The attached Resolution will facilitate that process and the acceptance of the Property by authorizing the Town Manager to do all of the following:
1. Execute a Certificate of Acceptance for the Property pursuant to Government Code section 27281.
2. Execute a Deed Restriction providing that the Property will be protected and preserved for the purpose of retaining its open space, natural resource, and scenic values and condition, as required by the County of Marin in return for its $100,000 donation to MOST for acquiring the Property. (Attachment 3).
3. Execute any and all necessary documents to complete the acceptance of the Property, including but not limited to, executing an Assignment of Agreement Amendment with Marin Open Space Trust and the Mary Conversano Trust.1 (Attachment 4).
CEQA AND CONSISTENCY WITH CLIMATE ACTION PLAN 2030
The acceptance of undeveloped land as open space is categorically exempt from the California Environmental Quality Act (“CEQA”) under CEQA Guideline section 15061(b)(3) (common sense exemption) because it can be seen with certainty that there is no possibility that the Property acceptance could have a significant adverse environmental effect.
FISCAL IMPACT
Approving the attached Resolution will not have a direct fiscal impact on the Town. Staff time will be required for future maintenance of the Property as open space and funding may be needed for future drainage improvements. However, the potential stewardship costs will be offset by MOST’s contribution of $50,000 and potential drainage project costs will be reduced by MOST’s commitment to funding up to $50,000 toward those improvements.
Attachments:
Attachment 1 – Proposed Resolution with Exhibit
Attachment 2 – MOU
Attachment 3 – Deed Restriction for Open Space
Attachment 4 – Amended Vacant Land Purchase Agreement
1 On August 12, 2022, MOST entered into a Vacant Land Purchase Agreement for the Property with owner Mary Conversano, Trustee of the Mary Conversano Trust with the intent to purchase the Property for $500,000, which agreement was amended on February 2, 2024, to specify that the Owner will transfer the Property to the Town for public open space use. (Attachment 4).
Item #: 1.6
145
TOWN OF SAN ANSELMO
RESOLUTION NO. ________
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO ACCEPTING PROPERTY APN 005-011-60 “UPPER HAWTHORNE CANYON” AND
DIRECTING EXECUTION OF CERTIFICATE OF ACCEPTANCE
_______________________________________________________________________________ WHEREAS, the Marin Open Space Trust (“MOST”) is a California nonprofit public benefit corporation that acquires unimproved properties in Marin County, California in order to transfer property to land management agencies for the purpose of a maintaining publicly accessible open space areas in Marin County; and
WHEREAS, there exists a 9.4-acre parcel of unimproved property in the Town of San Anselmo, Assessor’s Parcel Number 005-011-60, commonly known as Upper Hawthorne Canyon, more particularly described in the Preliminary Title Report with the parcel map included herein, attached hereto as Exhibit “A” (the “Property”); and
WHEREAS, the Property is located below Oak Springs Drive in San Anselmo and borders existing Open Space Preserves owned by the Town of San Anselmo (“Town”), including the 22-acre Hawthorne Canyon Open Space Preserve; and
WHEREAS, integrating the Property as open space would create 45 contiguous acres of open space area for public use; and
WHEREAS, on August 12, 2022, MOST entered into a Vacant Land Purchase Agreement (“Purchase Agreement”) for the Property with owner Mary Conversano, Trustee of the Mary Conversano Trust (“Owner”) with the intent to purchase the Property for $500,000, which agreement was amended on February 2, 2024 to specify that the Owner will transfer the Property to the Town for public open space use; and
WHEREAS, on November 14, 2023, MOST and the Town Council voted unanimously in closed session to approve a Memorandum of Understanding to memorialize the intent that the Town accept title to the Property subject to the Town’s satisfactory due diligence investigations, by way of direct fee title deed transfer from the Owner; and
WHEREAS, the Town has performed satisfactory due diligence investigations including a Phase I Environmental Site Assessment; and
WHEREAS, escrow is scheduled to close on or about February 28, 2024 for the Property, at such time fee title will be transferred to the Town; and
WHEREAS, Government Code section 27281 requires that the Town execute and file with the Marin County Recorder’s Office a Certificate of Acceptance for the Property; and WHEREAS, the Town Council desires to accept fee title to the Property for open space purposes; and
146
WHEREAS, the Town Council finds that the acceptance of the Property in fee for open space purposes is categorically exempt from the California Environmental Quality Act (“CEQA”) under CEQA Guideline section 15061(b)(3) (common sense exemption) because it can be seen with certainty that there is no possibility that the Property acceptance could have a significant adverse environmental effect.
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO DOES HEREBY RESOLVE AS FOLLOWS:
1. The above findings are true and correct, and incorporated herein by reference.
2. The Town Council accepts the Property for open space use and the Town Manager is authorized and directed to execute a Certificate of Acceptance for the Property pursuant to Government Code section 27281.
3. The Town Council authorizes and directs the Town Manager to execute a Deed Restriction providing that the Property will be protected and preserved for the purpose of retaining its open space, natural resource, and scenic values and condition.
4. The Town Clerk shall cause this Resolution of Acceptance, the Certificate of Acceptance, the Deed for the Property and the Deed Restriction to be recorded with the Marin County Recorder’s Office.
5. The Town Council authorizes and directs the Town Manager to execute any and all necessary documents to complete the acceptance of the Property, including but not limited to, executing an Assignment of Agreement Amendment with Marin Open Space Trust and the Mary Conversano Trust.
The foregoing Resolution was adopted at the regular meeting of the San Anselmo Town Council held on February 13, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Eileen Burke, Mayor
ATTEST:
Serge Avila, Town Clerk
147
Exhibit A
Preliminary Title Report with Parcel Map
148
Fidelity National Title
10969 Trade Center Drive, Suite 107, Rancho
Cordova, CA 95670
Title Report
Conservation Land Group, LLC
90 Throckmorton Ave #18
Mill Valley, CA 94941
Attn: Raymond Kevin Knowles
Escrow Officer: Donna DiBasilio
Email: [email protected]
File No.: FMNA-6012200992-JV
Escrow No.: FMNA-6012200992 -DD
Property Address: 005-011-60, San Anselmo, CA
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149
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 1 CA-FT---SPS-1-24-FMNA-6012200992
PRELIMINARY REPORT
In response to the application for a policy of title insurance referenced herein, Fidelity National Title Company hereby reports that it is prepared to issue, or cause to be issued, as of the date hereof, a policy or policies of title insurance describing the land and the estate or interest therein hereinafter set forth, insuring against loss which may be sustained by reason of any defect, lien or encumbrance not shown or referred to as an exception herein or not excluded from coverage pursuant to the printed Schedules, Conditions and Stipulations or Conditions of said policy forms.
The printed Exceptions and Exclusions from the coverage and Limitations on Covered Risks of said policy or policies are set forth in Attachment One. The policy to be issued may contain an arbitration clause. When the Amount of Insurance is less than that set forth in the arbitration clause, all arbitrable matters shall be arbitrated at the option of either the Company or the Insured as the exclusive remedy of the parties. Limitations on Covered Risks applicable to the CLTA and ALTA Homeowner's Policies of Title Insurance which establish a Deductible Amount and a Maximum Dollar Limit of Liability for certain coverages are also set forth in Attachment One.
Copies of the policy forms should be read. They are available from the office which issued this report.
This report (and any supplements or amendments hereto) is issued solely for the purpose of facilitating the issuance of a policy of title insurance and no liability is assumed hereby. If it is desired that liability be assumed prior to the issuance of a policy of title insurance, a Binder or Commitment should be requested.
The policy(ies) of title insurance to be issued hereunder will be policy(ies) of Fidelity National Title Insurance Company, a Florida corporation.
Please read the exceptions shown or referred to herein and the exceptions and exclusions set forth in Attachment One of this report carefully. The exceptions and exclusions are meant to provide you with notice of matters which are not covered under the terms of the title insurance policy and should be carefully considered.
It is important to note that this preliminary report is not a written representation as to the condition of title and may not list all liens, defects and encumbrances affecting title to the land.
Fidelity National Title Insurance Company
By:
Countersigned By:
Authorized Officer or Agent
Michael J. Nolan, President
Attest:
Marjorie Nemzura, Secretary
150
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 2 CA-FT---SPS-1-24-FMNA-6012200992 Visit Us on our Website: www.fntic.com
ISSUING OFFICE: 10969 Trade Center Drive, Suite 107, Rancho Cordova, CA 95670 FOR SETTLEMENT INQUIRIES, CONTACT:
Fidelity National Title Company
770 Tamalpais Drive, #206 Corte Madera, CA 94925
(415)925-0130 FAX
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PRELIMINARY REPORT
Amendment C
Title Officer: Jeff VanValer
Email: [email protected]
Title No.: FMNA-6012200992-JV
Escrow Officer: Donna DiBasilio
Email: [email protected]
Escrow No.: FMNA-6012200992 -DD
TO: Conservation Land Group, LLC
90 Throckmorton Ave #18
Mill Valley, CA 94941
Attn: Raymond Kevin Knowles
PROPERTY ADDRESS(ES): 005-011-60, San Anselmo, CA
EFFECTIVE DATE: January 23, 2024 at 07:30 AM
The form of policy or policies of title insurance contemplated by this report is:
ALTA Homeowner's Policy of Title Insurance 2021
1. THE ESTATE OR INTEREST IN THE LAND HEREINAFTER DESCRIBED OR REFERRED TO COVERED BY THIS REPORT IS:
A FEE
2. TITLE TO SAID ESTATE OR INTEREST AT THE DATE HEREOF IS VESTED IN:
Mary Conversano, Trustee Of The Mary Conversano Trust Udt Restated September 8, 2017
3. THE LAND REFERRED TO IN THIS REPORT IS DESCRIBED AS FOLLOWS:
SEE EXHIBIT "A" ATTACHED HERETO AND MADE A PART HEREOF
151
EXHIBIT "A"
Legal Description
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 3 CA-FT---SPS-1-24-FMNA-6012200992 For APN/Parcel ID(s): 005-011-60
THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE TOWN OF SAN ANSELMO, COUNTY OF MARIN, STATE OF CALIFORNIA AND IS DESCRIBED AS FOLLOWS:
BEGINNING AT THE NORTHWESTERLY CORNER OF THAT CERTAIN TRACT OF LAND DESCRIBED IN DEED FROM THOMAS T. KENT TO JOHN DIAS RECORDED JANUARY 9, 1928, IN BOOK 137 OF OFFICIAL RECORDS, AT PAGE 318, MARIN COUNTY RECORDS, AND RUNNING; THENCE ALONG THE WESTERLY LINE OF SAID DIAS PROPERTY SOUTH 0° 18' WEST, 221.52 FEET; THENCE LEAVING SAID DIAS LINE AND RUNNING NORTH 86° 27' WEST, 189.77 FEET, NORTH 87° 02' WEST, 229.74 FEET, NORTH 87° 57' WEST, 196.09 FEET, AND SOUTH 82° 07' WEST, 858.61 FEET TO THE WESTERLY BOUNDARY LINE OF THE TRAXLER RANCH; THENCE ALONG SAID RANCH LINE NORTH 15° 24' WEST, 2016 FEET TO THE NORTHWESTERLY CORNER OF SAID TRAXLER RANCH; THENCE ALONG (ME DIVIDING LINE BETWEEN SAID TRAXLER RANCH AND THE SLEEPY HOLLOW RANCH SOUTH 89° 15' EAST, 1638.08 FEET TO THE WESTERLY LINE OF THE JOHN DE MARTINI PROPERTY AS DESCRIBED IN BOOK 66 OF OFFICIAL RECORDS, AT PAGE 177, MARIN COUNTY RECORDS: THENCE ALONG THE BOUNDARY LINE OF SAID DE MARTINI PROPERTY SOUTH, 369.78 FEET TO THE EASTERLY LINE OF A 40 FOOT ROADWAY; THENCE CONTINUING ALONG SAID ROAD LINE SOUTH 65° 06' EAST, 118.28 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE RADIUS IS 160.64 FEET, DISTANCE 195.01 FEET; THENCE ON A CURVE TO THE LEFT WHOSE CENTER BEARS SOUTH 85° 32' EAST AND WHOSE RADIUS IS 80 FEET DISTANCE 156.34 FEET; THENCE NORTH 86° 48' EAST, 456.90 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE CENTER BEARS SOUTH 3° 12' EAST AND WHOSE RADIUS IS 220 FEET DISTANCE 146.01 FEET; THENCE SOUTH 55° 10' EAST,70.47 FEET; THENCE SOUTH 49° 08' EAST, 121.26 FEET; THENCE SOUTH 4° 38' EAST, 41.70 FEET; THENCE LEAVING THE DE MARTINI BOUNDARY AND CONTINUING ALONG THE SAID ROAD LINE SOUTH 47° 02' WEST, 166.77 FEET; THENCE SOUTH 10° 02' WEST, 326.22 FEET; THENCE SOUTH 10° 01' WEST, 36.05 FEET; THENCE ON A CURVE TO THE LEFT WHOSE CENTER BEARS SOUTH 7° 59' EAST AND WHOSE RADIUS IS 50 FEET DISTANCE 59.33 FEET; THENCE SOUTH 57° 58' EAST, 30.87 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE CENTER BEARS SOUTH 32° 02' WEST AND WHOSE RADIUS IS 70 FEET DISTANCE 106.15 FEET; THENCE SOUTH 28° 55' WEST, 17.88 FEET; THENCE ON A CURVE TO THE LEFT WHOSE CENTER BEARS. SOUTH 61° 05' EAST AND WHOSE RADIUS IS 50 FEET DISTANCE 54.88 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE CENTER BEARS SOUTH 55° 02' WEST AND WHOSE RADIUS IS 100 FEET DISTANCE 256.97 FEET; THENCE NORTH 66° 44' WEST, 178.01 FEET TO A POINT ON THE NORTHERLY LINE OF THE AFORESAID PROPERTY; THENCE LEAVING SAID ROAD LINE AND RUNNING ALONG THE NORTHERLY LINE OF SAID DIAS PROPERTY NORTH 89° 42' WEST, 260.07 FEET TO THE POINT OF BEGINNING.
EXCEPTING THEREFROM AND THEREOUT THE PORTION DESCRIBED AS FOLLOWS, BEGINNING AT
THE NORTHWESTERLY CORNER OF THAT CERTAIN TRACT OF LAND DESCRIBED IN DEED FROM THOMAS T. KENT TO JOHN DIAS DATED DECEMBER 12, 1927 AND RECORDED JANUARY 9, 1926 IN BOOK 137 OF OFFICIAL RECORDS, AT PAGE 318, MARIN COUNTY RECORDS: AND RUNNING; THENCE ALONG THE WESTERLY LINE OF SAID DIAS PROPERTY SOUTH 0° 181 WEST, 221.52 FEET; THENCE LEAVING SAID DIAS LINE AND RUNNING NORTH 86° 27' WEST, 189.77 FEET, NORTH 87° 02' WEST, 229.74 FEET, NORTH 87° 57' WEST 92.58 FEET, NORTH 39° 11' WEST 119.42 FEET, NORTH 52° 00' 36" WEST 182.67 FEET, NORTH 39° 12' 30" WEST, 142.39 FEET, NORTH 7° 20' WEST, 72,28 FEET, NORTH 13° 46' 30" EAST, 57.32 FEET, NORTH 31° 10' EAST, 199.20 FEET, NORTH 8° 30' EAST, 85.08 FEET, NORTH 22° WEST, 88.49 FEET, NORTH 28° 28' 30" WEST, 203.17 FEET, NORTH 72° 03' 30" EAST, 235.46 FEET, NORTH 42° 27' 30" EAST, 112.76 FEET, NORTH 82° 59' EAST, 89.10 FEET, SOUTH 80° 56' EAST, 296.37 FEET, NORTH 86° 18' EAST, 98.59 FEET, NORTH 3° 12' WEST, 40 FEET TO A POINT IN THE SOUTHERLY LINE OF THE JOHN DE MARTINI PROPERTY AS DESCRIBED IN BOOK 66 OF OFFICIAL RECORDS, AT PAGE 177, MARIN COUNTY RECORDS; WHICH POINT IS ALSO IN THE NORTHERLY LINE OF A 40 FOOT ROADWAY; THENCE ALONG SAID LINE NORTH 86° 48' EAST, 456.90 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE CENTER BEARS SOUTH 3° 12' EAST AND WHOSE RADIUS IS 220 FEET 152
Title No.: FMNA-6012200992-JV
Amendment: C
EXHIBIT "A"
Legal Description
(continued)
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 4 CA-FT---SPS-1-24-FMNA-6012200992 DISTANCE 146.01 FEET; THENCE SOUTH 55° 10' EAST 70.47 FEET; THENCE SOUTH 49° 08' EAST, 121.26 FEET; THENCE SOUTH 4° 38' EAST, 41.70 FEET; THENCE LEAVING THE DE MARTINI BOUNDARY AND CONTINUING ALONG THE SAID ROAD LINE SOUTH 47° 021 WEST, 166.77 FEET; THENCE SOUTH 10° 02' WEST, 326.22 FEET; THENCE SOUTH 10° 01' WEST, 36.05 FEET; THENCE ON A CURVE TO THE LEFT WHOSE CENTER BEARS SOUTH 79° 59' EAST AND WHOSE RADIUS IS 50 FEET DISTANCE 59.33 FEET; THENCE SOUTH 57° 58' EAST, 30.87 FEET; THENCE ON A CURVE TO THE RIGHT, WHOSE CENTER BEARS SOUTH 32° 02' WEST AND WHOSE RADIUS IS 70 FEET DISTANCE 106.15 FEET; THENCE SOUTH 28° 55' WEST, 17.88 FEET; THENCE ON A CURVE TO THE LEFT WHOSE CENTER BEARS SOUTH 61° 05' EAST AND WHOSE RADIUS IS 50 FEET DISTANCE 54.88 FEET; THENCE ON A CURVE TO THE RIGHT WHOSE CENTER BEARS SOUTH 56° 02' WEST AND WHOSE RADIUS IS 100 FEET DISTANCE 256.97 FEET; THENCE NORTH 66° 44' WEST, 178.01 FEET TO A POINT ON THE NORTHERLY LINE OF THE AFORESAID DIAS PROPERTY; THENCE LEAVING SAID ROAD LINE AND RUNNING ALONG THE NORTHERLY LINE OF SAID DIAS PROPERTY NORTH 89° 42' WEST, 260.07 FEET TO THE POINT OF BEGINNING.
ALSO EXCEPTING THEREFROM THE PROPERTY DESCRIBED IN THE DEED FROM GEORGE M.
OHLEMUTZ, ET UX TO GEORGE W. LASTER, ET UX, RECORDED JUNE 10, 1953 IN BOOK 810 OF OFFICIAL RECORDS, AT PAGE 276.
ALSO EXCEPTING THEREFROM THAT PORTION INCLUDED WITHIN THE BOUNDARIES OF THE FOLLOWING MAPS ENTITLED:
"OAK SPRINGS, UNIT TWO", FILED JUNE 21, 1956 IN BOOK 9 OF MAPS, PAGE 39 MARIN COUNTY RECORDS.
"OAK SPRINGS, UNIT THREE" FILED NOVEMBER 25, 1960 IN BOOK 10 OF MAPS, PAGE 90 MARIN COUNTY RECORDS.
"OAK SPRINGS UNIT FOUR" FILED JUNE 11, 1962 IN BOOK 11 OF MAPS, PAGE 21, MARIN COUNTY RECORDS.
"OAK SPRINGS UNIT FIVE" FILED AUGUST 17, 1964 IN BOOK 12 OF MAPS, PAGE 89 MARIN COUNTY RECORDS.
"WOODLAND PARK, UNIT THREE" FILED DECEMBER 9, 1960 IN BOOK 10 OF MAPS, PAGE 92 MARIN COUNTY RECORDS.
ALSO EXCEPTING THAT PORTION CONVEYED IN GRANT DEED FROM LASTER AND COMPANY, A PARTNERSHIP TO OAK SPRINGS OF MARIN, A CORPORATION RECORDED FEBRUARY 27, 1962 IN BOOK 1545 PAGE 115 OFFICIAL RECORDS.
ALSO EXCEPTING THAT PORTION CONVEYED IN DEED FROM LASTER AND COMPANY, A LIMITED PARTNERSHIP TO NORMAN H. LITT ET UX RECORDED AUGUST 2, 1974 IN BOOK 2818, PAGE 635 OFFICIAL RECORDS.
ALSO EXCEPTING THEREFROM THAT PORTION CONVEYED IN DEED FROM LASTER AND COMPANY A LIMITED PARTNERSHIP TO ROBERT L. THURMOND, ET UX, RECORDED AUGUST 5, 1970 IN BOOK 2392 PAGE 635 OFFICIAL RECORDS.
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Amendment: C
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 5 CA-FT---SPS-1-24-FMNA-6012200992
AT THE DATE HEREOF, EXCEPTIONS TO COVERAGE IN ADDITION TO THE PRINTED EXCEPTIONS AND EXCLUSIONS IN SAID POLICY FORM WOULD BE AS FOLLOWS:
1. Property taxes, which are a lien not yet due and payable, including any assessments collected with taxes to be levied for the fiscal year 2024-2025.
2. Property taxes, including any personal property taxes and any assessments collected with taxes are as follows:
Code Area: 007-000
Tax Identification No.: 005-011-60
Fiscal Year: 2023-2024
1st Installment: $4,592.13 Paid
2nd Installment: $4,592.13 Open
Exemption: $0.00
Land: $653,424.00
Improvements: $0.00
Personal Property: $0.00
Bill No.: 23-1150092
Prior to close of escrow, please contact the Tax Collector's Office to confirm all amounts owing, including current fiscal year taxes, supplemental taxes, escaped assessments and any delinquencies.
3. The lien of supplemental or escaped assessments of property taxes, if any, made pursuant to the provisions of Chapter 3.5 (commencing with Section 75) or Part 2, Chapter 3, Articles 3 and 4, respectively, of the Revenue and Taxation Code of the State of California as a result of the transfer of title to the vestee named in Schedule A or as a result of changes in ownership or new construction occurring prior to Date of Policy.
4. All taxes or assessments approved, levied or enacted by the State, County, Municipality, Township or similar taxing authority, which are not yet due and payable, including but not limited to any retroactive increases in taxes or assessments resulting from any retroactive increase in the valuation of the land by the State, County, Municipality, Township, or other taxing authority.
Any possible charges or assessments for water bills, public utilities, code enforcement and sanitary bills which may exist, but have not yet been recorded and/or filed.
5. Said land is located within the boundaries of the Energy Independence Program Assessment District in accordance with Section 5898.22 of Chapter 29 of Part 3 of Division 7 of the California Streets and Highways Code, as shown on a map recorded
Recording Date: August 24, 2015
Recording No: 2015-0041880, of Official Records
6. Water rights, claims or title to water, whether or not disclosed by the public records. 154
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Amendment: C
EXCEPTIONS
(continued)
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 6 CA-FT---SPS-1-24-FMNA-6012200992
7. Easement(s) for the purpose(s) shown below and rights incidental thereto, as granted in a document:
Purpose: roadway and public utilities and incidental purposes Recording Date: January 8, 1971
Recording No.: Book 2429 Page 70 Official Records
8. Matters contained in that certain document
Entitled: Drainage Easement Agreement
Recording Date: October 28, 2002
Recording No.: 2002-0096166 Official Records
Reference is hereby made to said document for full particulars.
9. Matters contained in that certain document
Entitled: Easement Agreement
Dated: March 20, 2019
Recording Date: April 1, 2019
Recording No.: 2019-0010496 Official Records
Reference is hereby made to said document for full particulars.
10. Any invalidity or defect in the title of the vestees in the event that the trust referred to herein is invalid or fails to grant sufficient powers to the trustee(s) or in the event there is a lack of compliance with the terms and provisions of the trust instrument.
If title is to be insured in the trustee(s) of a trust, (or if their act is to be insured), this Company will require a Trust Certification pursuant to California Probate Code Section 18100.5.
The Company reserves the right to add additional items or make further requirements after review of the requested documentation.
11. The search did not disclose any open mortgages or deeds of trust of record, therefore the Company reserves the right to require further evidence to confirm that the property is unencumbered, and further reserves the right to make additional requirements or add additional items or exceptions upon receipt of the requested evidence.
155
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Amendment: C
EXCEPTIONS
(continued)
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 7 CA-FT---SPS-1-24-FMNA-6012200992
12. The Company will require the following documents for review prior to the issuance of any title insurance predicated upon a conveyance or encumbrance by the corporation named below:
Name of Corporation: Town of San Anselmo, a municipal corporation a) A Copy of the corporation By-laws and Articles of Incorporation b) An original or certified copy of a resolution authorizing the transaction contemplated herein c) If the Articles and/or By-laws require approval by a ‘parent’ organization, a copy of the Articles and By-laws of the parent
d) A current dated certificate of good standing from the proper governmental authority of the state in which the entity was created
The Company reserves the right to add additional items or make further requirements after review of the requested documentation.
END OF EXCEPTIONS
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Title No.: FMNA-6012200992-JV
Amendment: C
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 8 CA-FT---SPS-1-24-FMNA-6012200992 NOTES
Note 1. Notice: Please be aware that due to the conflict between federal and state laws concerning the cultivation, distribution, manufacture or sale of marijuana, the Company is not able to close or insure any transaction involving Land that is associated with these activities.
Note 2. Pursuant to Government Code Section 27388.1, as amended and effective as of 1-1-2018, a Documentary Transfer Tax (DTT) Affidavit may be required to be completed and submitted with each document when DTT is being paid or when an exemption is being claimed from paying the tax. If a governmental agency is a party to the document, the form will not be required. DTT Affidavits may be available at a Tax Assessor-County Clerk-Recorder.
Note 3. Note: The name(s) of the proposed insured(s) furnished with this application for title insurance is/are:
Name(s) furnished: Town of San Anselmo, a municipal corporation If these name(s) are incorrect, incomplete or misspelled, please notify the Company.
Note 4. Note: There are NO conveyances affecting said Land recorded within 24 months of the date of this report.
Note 5. The application for title insurance was placed by reference to only a street address or tax identification number. The proposed Insured must confirm that the legal description in this report covers the parcel(s) of Land requested to be insured. If the legal description is incorrect, the proposed Insured must notify the Company and/or the settlement company in order to prevent errors and to be certain that the legal description for the intended parcel(s) of Land will appear on any documents to be recorded in connection with this transaction and on the policy of title insurance.
Note 6. If a county recorder, title insurance company, escrow company, real estate agent or association provides a copy of the declaration, governing document or deed to any person, California law requires that the document provided shall include a statement regarding any unlawful restrictions. Said statement is to be in at least 14-point bold faced typed and may be stamped on the first page of any document provided or included as a cover page attached to the requested document. Should a party to this transaction request a copy of any document reported herein that fits this category, the statement is to be included in the manner described.
Note 7. Any documents being executed in conjunction with this transaction must be signed in the presence of an authorized Company employee, an authorized employee of an agent, an authorized employee of the insured lender, or by using Bancserv or other approved third-party service. If the above requirements cannot be met, please call the company at the number provided in this report. 157
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Amendment: C
NOTES
(continued)
CLTA Preliminary Report Form - Modified (11.17.06) Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 08.09.23 9 CA-FT---SPS-1-24-FMNA-6012200992 Note 8. The following Exclusion(s) are added to preliminary reports, commitments and will be included as an endorsement in the following policies
A. 2006 ALTA Owner's Policy (06-17-06).
6. Defects, liens, encumbrances, adverse claims, notices, or other matters not appearing in the Public Records but that would be disclosed by an examination of any records maintained by or on behalf of a Tribe or on behalf of its members.
B. 2006 ALTA Loan Policy (06-17-06).
8. Defects, liens, encumbrances, adverse claims, notices, or other matters not appearing in the Public Records but that would be disclosed by an examination of any records maintained by or on behalf of a Tribe or on behalf of its members.
9. Any claim of invalidity, unenforceability, or lack of priority of the lien of the Insured Mortgage based on the application of a Tribe's law resulting from the failure of the Insured Mortgage to specify State law as the governing law with respect to the lien of the Insured Mortgage.
C. ALTA Homeowner's Policy of Title Insurance (12-02-13) and CLTA Homeowner's Policy of Title Insurance (12-02-13).
10. Defects, liens, encumbrances, adverse claims, notices, or other matters not appearing in the Public Records but that would be disclosed by an examination of any records maintained by or on behalf of a Tribe or on behalf of its members.
D. ALTA Expanded Coverage Residential Loan Policy - Assessments Priority (04-02-15).
12. Defects, liens, encumbrances, adverse claims, notices, or other matters not appearing in the Public Records but that would be disclosed by an examination of any records maintained by or on behalf of a Tribe or on behalf of its members.
13. Any claim of invalidity, unenforceability, or lack of priority of the lien of the Insured Mortgage based on the application of a Tribe's law resulting from the failure of the Insured Mortgage to specify State law as the governing law with respect to the lien of the Insured Mortgage.
E. ALTA Expanded Coverage Residential Loan Policy - Assessments Priority (04-02-15).
7. Defects, liens, encumbrances, adverse claims, notices, or other matters not appearing in the public records but that would be disclosed by an examination of any records maintained by or on behalf of a tribe or on behalf of its members.
8. Any claim of invalidity, unenforceability, or lack of priority of the lien of the insured mortgage based on the application of a tribe's law resulting from the failure of the insured mortgage to specify state law as the governing law with respect to the lien of the insured mortgage.
END OF NOTES
158
Wire Fraud Alert
Original Effective Date: 5/11/2017
Current Version Date: 5/11/2017 FMNA-6012200992-DD - WIRE0016 (DSI Rev. 12/07/17) TM and © Fidelity National Financial, Inc. and/or an affiliate. All rights reserved
WIRE FRAUD ALERT
This Notice is not intended to provide legal or professional advice.
If you have any questions, please consult with a lawyer.
All parties to a real estate transaction are targets for wire fraud and many have lost hundreds of thousands of dollars because they simply relied on the wire instructions received via email, without further verification. If funds are to be wired in conjunction with this real estate transaction, we strongly recommend verbal verification of wire instructions through a known, trusted phone number prior to sending funds.
In addition, the following non-exclusive self-protection strategies are recommended to minimize exposure to possible wire fraud.
NEVER RELY on emails purporting to change wire instructions. Parties to a transaction rarely change wire instructions in the course of a transaction.
ALWAYS VERIFY wire instructions, specifically the ABA routing number and account number, by calling the party who sent the instructions to you. DO NOT use the phone number provided in the email containing the instructions, use phone numbers you have called before or can otherwise verify. Obtain the number of relevant parties to the transaction as soon as an escrow account is opened. DO NOT send an email to verify as the email address may be incorrect or the email may be intercepted by the fraudster. USE COMPLEX EMAIL PASSWORDS that employ a combination of mixed case, numbers, and symbols.
Make your passwords greater than eight (8) characters. Also, change your password often and do NOT reuse the same password for other online accounts.
USE MULTI-FACTOR AUTHENTICATION for email accounts. Your email provider or IT staff may have specific instructions on how to implement this feature.
For more information on wire-fraud scams or to report an incident, please refer to the following links:
Federal Bureau of Investigation: Internet Crime Complaint Center:
http://www.fbi.gov http://www.ic3.gov
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Privacy Statement Printed: 02.05.24 @ 02:47 AM by
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FIDELITY NATIONAL FINANCIAL
PRIVACY NOTICE
Effective December 1, 2023
Fidelity National Financial, Inc. and its majority-owned subsidiary companies (collectively, "FNF," "our," or "we") respect and are committed to protecting your privacy. This Privacy Notice explains how we collect, use, and protect personal information, when and to whom we disclose such information, and the choices you have about the use and disclosure of that information.
A limited number of FNF subsidiaries have their own privacy notices. If a subsidiary has its own privacy notice, the privacy notice will be available on the subsidiary's website and this Privacy Notice does not apply.
Collection of Personal Information
FNF may collect the following categories of Personal Information:
contact information (e.g., name, address, phone number, email address); demographic information (e.g., date of birth, gender, marital status); identity information (e.g. Social Security Number, driver's license, passport, or other government ID number); financial account information (e.g. loan or bank account information); and other personal information necessary to provide products or services to you.
We may collect Personal Information about you from:
information we receive from you or your agent;
information about your transactions with FNF, our affiliates, or others; and information we receive from consumer reporting agencies and/or governmental entities, either directly from these entities or through others.
Collection of Browsing Information
FNF automatically collects the following types of Browsing Information when you access an FNF website, online service, or application (each an "FNF Website") from your Internet browser, computer, and/or device:
Internet Protocol (IP) address and operating system;
browser version, language, and type;
domain name system requests; and
browsing history on the FNF Website, such as date and time of your visit to the FNF Website and visits to the pages within the FNF Website.
Like most websites, our servers automatically log each visitor to the FNF Website and may collect the Browsing Information described above. We use Browsing Information for system administration, troubleshooting, fraud investigation, and to improve our websites. Browsing Information generally does not reveal anything personal about you, though if you have created a user account for an FNF Website and are logged into that account, the FNF Website may be able to link certain browsing activity to your user account.
Other Online Specifics
Cookies. When you visit an FNF Website, a "cookie" may be sent to your computer. A cookie is a small piece of data that is sent to your Internet browser from a web server and stored on your computer's hard drive.
Information gathered using cookies helps us improve your user experience. For example, a cookie can help the website load properly or can customize the display page based on your browser type and user preferences. You can choose whether or not to accept cookies by changing your Internet browser settings. Be aware that doing so may impair or limit some functionality of the FNF Website.
Web Beacons. We use web beacons to determine when and how many times a page has been viewed. This information is used to improve our websites.
Do Not Track. Currently our FNF Websites do not respond to "Do Not Track" features enabled through your browser.
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Links to Other Sites. FNF Websites may contain links to unaffiliated third-party websites. FNF is not responsible for the privacy practices or content of those websites. We recommend that you read the privacy policy of every website you visit.
Use of Personal Information
FNF uses Personal Information for these main purposes:
To provide products and services to you or in connection with a transaction involving you. To improve our products and services.
To communicate with you about our, our affiliates', and others' products and services, jointly or independently.
To provide reviews and testimonials about our services, with your consent.
When Information Is Disclosed
We may disclose your Personal Information and Browsing Information in the following circumstances:
to enable us to detect or prevent criminal activity, fraud, material misrepresentation, or nondisclosure; to affiliated or nonaffiliated service providers who provide or perform services or functions on our behalf and who agree to use the information only to provide such services or functions; to affiliated or nonaffiliated third parties with whom we perform joint marketing, pursuant to an agreement with them to jointly market financial products or services to you; to law enforcement or authorities in connection with an investigation, or in response to a subpoena or court order; or
in the good-faith belief that such disclosure is necessary to comply with legal process or applicable laws, or to protect the rights, property, or safety of FNF, its customers, or the public.
The law does not require your prior authorization and does not allow you to restrict the disclosures described above. Additionally, we may disclose your information to third parties for whom you have given us authorization or consent to make such disclosure. We do not otherwise share your Personal Information or Browsing Information with nonaffiliated third parties, except as required or permitted by law.
We reserve the right to transfer your Personal Information, Browsing Information, and any other information, in connection with the sale or other disposition of all or part of the FNF business and/or assets, or in the event of bankruptcy, reorganization, insolvency, receivership, or an assignment for the benefit of creditors. By submitting Personal Information and/or Browsing Information to FNF, you expressly agree and consent to the use and/or transfer of the foregoing information in connection with any of the above described proceedings.
Security of Your Information
We maintain physical, electronic, and procedural safeguards to protect your Personal Information.
Choices With Your Information
Whether you submit Personal Information or Browsing Information to FNF is entirely up to you. If you decide not to submit Personal Information or Browsing Information, FNF may not be able to provide certain services or products to you.
For California Residents: We will not share your Personal Information or Browsing Information with nonaffiliated third parties, except as permitted by California law. For additional information about your California privacy rights, please visit the "California Privacy" link on our website (https://fnf.com/pages/californiaprivacy.aspx) or call (888) 413-1748.
For Connecticut Residents: For additional information about your Connecticut consumer privacy rights, or to make a consumer privacy request, or to appeal a previous privacy request, please email [email protected] or call (888) 714-2710.
For Colorado Residents: For additional information about your Colorado consumer privacy rights, or to make a consumer privacy request, or appeal a previous privacy request, please email [email protected] or call (888) 714-2710.
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For Nevada Residents: We are providing this notice pursuant to state law. You may be placed on our internal Do Not Call List by calling FNF Privacy at (888) 714-2710 or by contacting us via the information set forth at the end of this Privacy Notice. For further information concerning Nevada's telephone solicitation law, you may contact: Bureau of Consumer Protection, Office of the Nevada Attorney General, 555 E. Washington St., Suite 3900, Las Vegas, NV 89101; Phone number: (702) 486-3132; email: [email protected].
For Oregon Residents: We will not share your Personal Information or Browsing Information with nonaffiliated third parties for marketing purposes, except after you have been informed by us of such sharing and had an opportunity to indicate that you do not want a disclosure made for marketing purposes.
For Utah Residents: For additional information about your Utah consumer privacy rights, or to make a consumer privacy request, please call (888) 714-2710.
For Vermont Residents: We will not disclose information about your creditworthiness to our affiliates and will not disclose your personal information, financial information, credit report, or health information to nonaffiliated third parties to market to you, other than as permitted by Vermont law, unless you authorize us to make those disclosures.
For Virginia Residents: For additional information about your Virginia consumer privacy rights, or to make a consumer privacy request, or appeal a previous privacy request, please email [email protected] or call (888) 714-2710.
Information From Children
The FNF Websites are not intended or designed to attract persons under the age of eighteen (18). We do not collect Personal Information from any person that we know to be under the age of thirteen (13) without permission from a parent or guardian.
International Users
FNF's headquarters is located within the United States. If you reside outside the United States and choose to provide Personal Information or Browsing Information to us, please note that we may transfer that information outside of your country of residence. By providing FNF with your Personal Information and/or Browsing Information, you consent to our collection, transfer, and use of such information in accordance with this Privacy Notice.
FNF Website Services for Mortgage Loans
Certain FNF companies provide services to mortgage loan servicers, including hosting websites that collect customer information on behalf of mortgage loan servicers (the "Service Websites"). The Service Websites may contain links to both this Privacy Notice and the mortgage loan servicer or lender's privacy notice. The sections of this Privacy Notice titled When Information is Disclosed, Choices with Your Information, and Accessing and Correcting Information do not apply to the Service Websites. The mortgage loan servicer or lender's privacy notice governs use, disclosure, and access to your Personal Information. FNF does not share Personal Information collected through the Service Websites, except as required or authorized by contract with the mortgage loan servicer or lender, or as required by law or in the good-faith belief that such disclosure is necessary: to comply with a legal process or applicable law, to enforce this Privacy Notice, or to protect the rights, property, or safety of FNF or the public.
Your Consent To This Privacy Notice; Notice Changes
By submitting Personal Information and/or Browsing Information to FNF, you consent to the collection and use of the information in accordance with this Privacy Notice. We may change this Privacy Notice at any time. The Privacy Notice's effective date will show the last date changes were made. If you provide information to us following any change of the Privacy Notice, that signifies your assent to and acceptance of the changes to the Privacy Notice.
162
Privacy Statement Printed: 02.05.24 @ 02:47 AM by
SCA0002402.doc CA-FT-FSFM-01500.081601-FMNA-6012200992
Accessing and Correcting Information; Contact Us
If you have questions or would like to correct your Personal Information, visit FNF's Privacy Inquiry Website or contact us by phone at (888) 714-2710, by email at [email protected], or by mail to:
Fidelity National Financial, Inc.
601 Riverside Avenue,
Jacksonville, Florida 32204
Attn: Chief Privacy Officer
163
ATTACHMENT ONE
Attachment One (11/04/22)
CALIFORNIA LAND TITLE ASSOCIATION
STANDARD COVERAGE POLICY - 1990 (11-09-18)
EXCLUSIONS FROM COVERAGE
The following matters are expressly excluded from the coverage of this policy and the Company will not pay loss or damage, costs, attorneys' fees or expenses which arise by reason of:
1. (a) Any law, ordinance or governmental regulation (including but not limited to building or zoning laws, ordinances, or regulations) restricting, regulating, prohibiting or relating (i) the occupancy, use, or enjoyment of the land; (ii) the character, dimensions or location of any improvement now or hereafter erected on the land; (iii) a separation in ownership or a change in the dimensions or area of the land or any parcel of which the land is or was a part; or (iv) environmental protection, or the effect of any violation of these laws, ordinances or governmental regulations, except to the extent that a notice of the enforcement thereof or a notice of a defect, lien, or encumbrance resulting from a violation or alleged violation affecting the land has been recorded in the public records at Date of Policy. (b) Any governmental police power not excluded by (a) above, except to the extent that a notice of the exercise thereof or notice of a defect, lien or encumbrance resulting from a violation or alleged violation affecting the land has been recorded in the public records at Date of Policy.
2. Rights of eminent domain unless notice of the exercise thereof has been recorded in the public records at Date of Policy, but not excluding from coverage any taking which has occurred prior to Date of Policy which would be binding on the rights of a purchaser for value without knowledge.
3. Defects, liens, encumbrances, adverse claims or other matters:
(a) whether or not recorded in the public records at Date of Policy, but created, suffered, assumed or agreed to by the insured claimant; (b) not known to the Company, not recorded in the public records at Date of Policy, but known to the insured claimant and not disclosed in writing to the Company by the insured claimant prior to the date the insured claimant became an insured under this policy; (c) resulting in no loss or damage to the insured claimant; (d) attaching or created subsequent to Date of Policy; or (e) resulting in loss or damage which would not have been sustained if the insured claimant had paid value for the insured mortgage or for the estate or interest insured by this policy.
4. Unenforceability of the lien of the insured mortgage because of the inability or failure of the insured at Date of Policy, or the inability or failure of any subsequent owner of the indebtedness, to comply with the applicable doing business laws of the state in which the land is situated.
5. Invalidity or unenforceability of the lien of the insured mortgage, or claim thereof, which arises out of the transaction evidenced by the insured mortgage and is based upon usury or any consumer credit protection or truth in lending law.
6. Any claim, which arises out of the transaction vesting in the insured the estate or interest insured by this policy or the transaction creating the interest of the insured lender, by reason of the operation of federal bankruptcy, state insolvency or similar creditors' rights laws.
EXCEPTIONS FROM COVERAGE - SCHEDULE B, PART I
This policy does not insure against loss or damage (and the Company will not pay costs, attorneys' fees or expenses) which arise by reason of:
1. Taxes or assessments which are not shown as existing liens by the records of any taxing authority that levies taxes or assessments on real property or by the public records.
Proceedings by a public agency which may result in taxes or assessments, or notices of such proceedings, whether or not shown by the records of such agency or by the public records.
2. Any facts, rights, interests, or claims which are not shown by the public records but which could be ascertained by an inspection of the land or which may be asserted by persons in possession thereof.
3. Easements, liens or encumbrances, or claims thereof, not shown by the public records.
4. Discrepancies, conflicts in boundary lines, shortage in area, encroachments, or any other facts which a correct survey would disclose, and which are not shown by the public records.
5. (a) Unpatented mining claims; (b) reservations or exceptions in patents or in Acts authorizing the issuance thereof; (c) water rights, claims or title to water, whether or not the matters excepted under (a), (b) or (c) are shown by the public records.
6. Any lien or right to a lien for services, labor or material unless such lien is shown by the public records at Date of Policy.
EXCEPTIONS FROM COVERAGE - SCHEDULE B, PART II
(Variable exceptions such as taxes, easements, CC&R’s, etc., are inserted here) 164
ATTACHMENT ONE
(CONTINUED)
Attachment One (11/04/22)
CALIFORNIA LAND TITLE ASSOCIATION
STANDARD COVERAGE OWNER'S POLICY (02-04-22)
EXCLUSIONS FROM COVERAGE
The following matters are excluded from the coverage of this policy, and the Company will not pay loss or damage, costs, attorneys’ fees, or expenses that arise by reason of:
1. a. any law, ordinance, permit, or governmental regulation (including those relating to building and zoning) that restricts, regulates, prohibits, or relates to:
i. the occupancy, use, or enjoyment of the Land;
ii. the character, dimensions, or location of any improvement on the Land; iii. the subdivision of land; or
iv. environmental remediation or protection.
b. any governmental forfeiture, police, regulatory, or national security power. c. the effect of a violation or enforcement of any matter excluded under Exclusion 1.a. or 1.b.
Exclusion 1 does not modify or limit the coverage provided under Covered Risk 5 or 6.
2. Any power of eminent domain. Exclusion 2 does not modify or limit the coverage provided under Covered Risk 7.
3. Any defect, lien, encumbrance, adverse claim, or other matter:
a. created, suffered, assumed, or agreed to by the Insured Claimant; b. not Known to the Company, not recorded in the Public Records at the Date of Policy, but Known to the Insured Claimant and not disclosed in writing to the Company by the Insured Claimant prior to the date the Insured Claimant became an Insured under this policy; c. resulting in no loss or damage to the Insured Claimant; d. attaching or created subsequent to the Date of Policy (Exclusion 3.d. does not modify or limit the coverage provided under Covered Risk 9 or 10); or
e. resulting in loss or damage that would not have been sustained if consideration sufficient to qualify the Insured named in Schedule A as a bona fide purchaser had been given for the Title at the Date of Policy.
4. Any claim, by reason of the operation of federal bankruptcy, state insolvency, or similar creditors’ rights law, that the transaction vesting the Title as shown in Schedule A is a:
a. fraudulent conveyance or fraudulent transfer;
b. voidable transfer under the Uniform Voidable Transactions Act; or c. preferential transfer:
i. to the extent the instrument of transfer vesting the Title as shown in Schedule A is not a transfer made as a contemporaneous exchange for new value; or
ii. for any other reason not stated in Covered Risk 9.b.
5. Any claim of a PACA-PSA Trust. Exclusion 5 does not modify or limit the coverage provided under Covered Risk 8.
6. Any lien on the Title for real estate taxes or assessments imposed or collected by a governmental authority that becomes due and payable after the Date of Policy.
Exclusion 6 does not modify or limit the coverage provided under Covered Risk 2.b. 7 Any discrepancy in the quantity of the area, square footage, or acreage of the Land or of any improvement to the Land.
EXCEPTIONS FROM COVERAGE
Some historical land records contain Discriminatory Covenants that are illegal and unenforceable by law. This policy treats any Discriminatory Covenant in a document referenced in Schedule B as if each Discriminatory Covenant is redacted, repudiated, removed, and not republished or recirculated. Only the remaining provisions of the document are excepted from coverage.
This policy does not insure against loss or damage and the Company will not pay costs, attorneys’ fees, or expenses resulting from the terms and conditions of any lease or easement identified in Schedule A, and the following matters:
PART I
1. (a) Taxes or assessments that are not shown as existing liens by the records of any taxing authority that levies taxes or assessments on real property or by the Public Records; (b) proceedings by a public agency that may result in taxes or assessments, or notices of such proceedings, whether or not shown by the records of such agency or by the Public Records.
2. Any facts, rights, interests, or claims that are not shown by the Public Records at Date of Policy but that could be (a) ascertained by an inspection of the Land, or (b) asserted by persons or parties in possession of the Land.
3. Easements, liens or encumbrances, or claims thereof, not shown by the Public Records at Date of Policy.
4. Any encroachment, encumbrance, violation, variation, easement, or adverse circumstance affecting the Title that would be disclosed by an accurate and complete land survey of the Land and not shown by the Public Records at Date of Policy.
5. (a) Unpatented mining claims; (b) reservations or exceptions in patents or in Acts authorizing the issuance thereof; (c) water rights, claims or title to water, whether or not the matters excepted under (a), (b), or (c) are shown by the Public Records.
6. Any lien or right to a lien for services, labor, material or equipment unless such lien is shown by the Public Records at Date of Policy.
7. Any claim to (a) ownership of or rights to minerals and similar substances, including but not limited to ores, metals, coal, lignite, oil, gas, uranium, clay, rock, sand, and gravel located in, on, or under the Land or produced from the Land, whether such ownership or rights arise by lease, grant, exception, conveyance, reservation, or otherwise; and (b) any rights, privileges, immunities, rights of way, and easements associated therewith or appurtenant thereto, whether or not the interests or rights excepted in (a) or (b) appear in the Public Records or are shown in Schedule B.
PART II
(Variable exceptions such as taxes, easements, CC&R’s, etc., are inserted here) 165
ATTACHMENT ONE
(CONTINUED)
Attachment One (11/04/22)
CLTA/ALTA HOMEOWNER'S POLICY OF TITLE INSURANCE (7-01-21)
EXCLUSIONS FROM COVERAGE
The following matters are excluded from the coverage of this policy and We will not pay loss or damage, costs, attorneys' fees, or expenses that arise by reason of:
1. a. any law, ordinance, permit, or governmental regulation (including those relating to building and zoning) that restricts, regulates, prohibits, or relates to:
i. the occupancy, use, or enjoyment of the Land;
ii. the character, dimensions, or location of any improvement on the Land; iii. the subdivision of land; or
iv. environmental remediation or protection.
b. any governmental forfeiture, police, or regulatory, or national security power. c. the effect of a violation or enforcement of any matter excluded under Exclusion 1.a. or 1.b.
Exclusion 1 does not modify or limit the coverage provided under Covered Risk 8.a., 14, 15, 16, 18, 19, 20, 23, or 27.
2. Any power to take the Land by condemnation. Exclusion 2 does not modify or limit the coverage provided under Covered Risk 17.
3. Any defect, lien, encumbrance, adverse claim, or other matter:
a. created, suffered, assumed, or agreed to by You;
b. not Known to Us, not recorded in the Public Records at the Date of Policy, but Known to You and not disclosed in writing to Us by You prior to the date You became an Insured under this policy; c. resulting in no loss or damage to You;
d. attaching or created subsequent to the Date of Policy (Exclusion 3.d. does not modify or limit the coverage provided under Covered Risk 5, 8.f., 25, 26, 27, 28, or 32); or
e. resulting in loss or damage that would not have been sustained if You paid consideration sufficient to qualify You as a bona fide purchaser of the Title at the Date of Policy.
4. Lack of a right:
a. to any land outside the area specifically described and referred to in Item 3 of Schedule A; and b. in any street, road, avenue, alley, lane, right-of-way, body of water, or waterway that abut the Land.
Exclusion 4 does not modify or limit the coverage provided under Covered Risk 11 or 21.
5. The failure of Your existing structures, or any portion of Your existing structures, to have been constructed before, on, or after the Date of Policy in accordance with applicable building codes. Exclusion 5 does not modify or limit the coverage provided under Covered Risk 14 or 15.
6. Any claim, by reason of the operation of federal bankruptcy, state insolvency, or similar creditors' rights law, that the transfer of the Title to You is a:
a. fraudulent conveyance or fraudulent transfer;
b. voidable transfer under the Uniform Voidable Transactions Act; or c. preferential transfer:
i. to the extent the instrument of transfer vesting the Title as shown in Schedule A is not a transfer made as a contemporaneous exchange for new value; or
ii. for any other reason not stated in Covered Risk 30.
7. Contamination, explosion, fire, flooding, vibration, fracturing, earthquake, or subsidence.
8. Negligence by a person or an entity exercising a right to extract or develop oil, gas, minerals, groundwater, or any other subsurface substance.
9. Any lien on Your Title for real estate taxes or assessments, imposed or collected by a governmental authority that becomes due and payable after the Date of Policy. Exclusion 9 does not modify or limit the coverage provided under Covered Risk 8.a or 27.
10. Any discrepancy in the quantity of the area, square footage, or acreage of the Land or of any improvement to the Land.
LIMITATIONS ON COVERED RISKS
Your insurance for the following Covered Risks is limited on the Owner’s Coverage Statement as follows:
• For Covered Risk 16, 18, 19 and 21 Your Deductible Amount and Our Maximum Dollar Limit of Liability shown in Schedule A.
The deductible amounts and maximum dollar limits shown on Schedule A are as follows:
Your Deductible Amount Our Maximum Dollar Limit of Liability Covered Risk 16: 1.00% of Policy Amount Shown in Schedule A or $2,500.00 (whichever is less)
$ 10,000.00
Covered Risk 18: 1.00% of Policy Amount Shown in Schedule A or $5,000.00 (whichever is less)
$ 25,000.00
Covered Risk 19: 1.00% of Policy Amount Shown in Schedule A or $5,000.00 (whichever is less)
$ 25,000.00
Covered Risk 21: 1.00% of Policy Amount Shown in Schedule A or $2,500.00 (whichever is less)
$ 5,000.00
166
ATTACHMENT ONE
(CONTINUED)
Attachment One (11/04/22)
CLTA/ALTA HOMEOWNER'S POLICY OF TITLE INSURANCE (12-02-13)
EXCLUSIONS
In addition to the Exceptions in Schedule B, You are not insured against loss, costs, attorneys' fees, and expenses resulting from:
1. Governmental police power, and the existence or violation of those portions of any law or government regulation concerning:
a. building;
b. zoning;
c. land use;
d. improvements on the Land;
e. land division; and
f. environmental protection.
This Exclusion does not limit the coverage described in Covered Risk 8.a., 14, 15, 16, 18, 19, 20, 23 or 27.
2. The failure of Your existing structures, or any part of them, to be constructed in accordance with applicable building codes. This Exclusion does not limit the coverage described in Covered Risk 14 or 15.
3. The right to take the Land by condemning it. This Exclusion does not limit the coverage described in Covered Risk 17.
4. Risks:
a. that are created, allowed, or agreed to by You, whether or not they are recorded in the Public Records; b. that are Known to You at the Policy Date, but not to Us, unless they are recorded in the Public Records at the Policy Date; c. that result in no loss to You; or
d. that first occur after the Policy Date - this does not limit the coverage described in Covered Risk 7, 8.e., 25, 26, 27 or 28.
5. Failure to pay value for Your Title.
6. Lack of a right:
a. to any land outside the area specifically described and referred to in paragraph 3 of Schedule A; and b. in streets, alleys, or waterways that touch the Land.
This Exclusion does not limit the coverage described in Covered Risk 11 or 21.
7. The transfer of the Title to You is invalid as a preferential transfer or as a fraudulent transfer or conveyance under federal bankruptcy, state insolvency, or similar creditors’ rights laws.
8. Contamination, explosion, fire, flooding, vibration, fracturing, earthquake or subsidence.
9. Negligence by a person or an Entity exercising a right to extract or develop minerals, water, or any other substances.
LIMITATIONS ON COVERED RISKS
Your insurance for the following Covered Risks is limited on the Owner’s Coverage Statement as follows:
• For Covered Risk 16, 18, 19 and 21, Your Deductible Amount and Our Maximum Dollar Limit of Liability shown in Schedule A.
The deductible amounts and maximum dollar limits shown on Schedule A are as follows:
Your Deductible Amount Our Maximum Dollar Limit of Liability Covered Risk 16: 1.00% of Policy Amount Shown in Schedule A or $2,500.00 (whichever is less)
$ 10,000.00
Covered Risk 18: 1.00% of Policy Amount Shown in Schedule A or $5,000.00 (whichever is less)
$ 25,000.00
Covered Risk 19: 1.00% of Policy Amount Shown in Schedule A or $5,000.00 (whichever is less)
$ 25,000.00
Covered Risk 21: 1.00% of Policy Amount Shown in Schedule A or $2,500.00 (whichever is less)
$ 5,000.00
167
ATTACHMENT ONE
(CONTINUED)
Attachment One (11/04/22)
ALTA OWNER’S POLICY (07-01-2021)
EXCLUSIONS FROM COVERAGE
The following matters are excluded from the coverage of this policy, and the Company will not pay loss or damage, costs, attorneys' fees, or expenses that arise by reason of:
1. a. any law, ordinance, permit, or governmental regulation (including those relating to building and zoning) that restricts, regulates, prohibits, or relates to:
i. the occupancy, use, or enjoyment of the Land;
ii. the character, dimensions, or location of any improvement on the Land; iii. the subdivision of land; or
iv. environmental remediation or protection.
b. any governmental forfeiture, police, regulatory, or national security power. c. the effect of a violation or enforcement of any matter excluded under Exclusion 1.a. or 1.b.
Exclusion 1 does not modify or limit the coverage provided under Covered Risk 5 or 6.
2. Any power of eminent domain. Exclusion 2 does not modify or limit the coverage provided under Covered Risk 7.
3. Any defect, lien, encumbrance, adverse claim, or other matter:
a. created, suffered, assumed, or agreed to by the Insured Claimant; b. not Known to the Company, not recorded in the Public Records at the Date of Policy, but Known to the Insured Claimant and not disclosed in writing to the Company by the Insured Claimant prior to the date the Insured Claimant became an Insured under this policy; c. resulting in no loss or damage to the Insured Claimant; d. attaching or created subsequent to the Date of Policy (Exclusion 3.d. does not modify or limit the coverage provided under Covered Risk 9 or 10); or
e. resulting in loss or damage that would not have been sustained if consideration sufficient to qualify the Insured named in Schedule A as a bona fide purchaser had been given for the Title at the Date of Policy.
4. Any claim, by reason of the operation of federal bankruptcy, state insolvency, or similar creditors' rights law, that the transaction vesting the Title as shown in Schedule A is a:
a. fraudulent conveyance or fraudulent transfer;
b. voidable transfer under the Uniform Voidable Transactions Act; or c. preferential transfer:
i. to the extent the instrument of transfer vesting the Title as shown in Schedule A is not a transfer made as a contemporaneous exchange for new value; or
ii. for any other reason not stated in Covered Risk 9.b.
5. Any claim of a PACA-PSA Trust. Exclusion 5 does not modify or limit the coverage provided under Covered Risk 8.
6. Any lien on the Title for real estate taxes or assessments, imposed or collected by a governmental authority that becomes due and payable after the Date of Policy. Exclusion 6 does not modify or limit the coverage provided under Covered Risk 2.b.
7. Any discrepancy in the quantity of the area, square footage, or acreage of the Land or of any improvement to the Land.
EXCEPTIONS FROM COVERAGE
Some historical land records contain Discriminatory Covenants that are illegal and unenforceable by law. This policy treats any Discriminatory Covenant in a document referenced in Schedule B as if each Discriminatory Covenant is redacted, repudiated, removed, and not republished or recirculated. Only the remaining provisions of the document are excepted from coverage.
This policy does not insure against loss or damage and the Company will not pay costs, attorneys' fees, or expenses resulting from the terms and conditions of any lease or easement identified in Schedule A, and the following matters:
NOTE: The 2021 ALTA Owner’s Policy may be issued to afford either Standard Coverage or Extended Coverage. In addition to variable exceptions such as taxes, easements, CC&R’s, etc., the Exceptions from Coverage in a Standard Coverage policy will also include the Western Regional Standard Coverage Exceptions listed as 1 through 7 below:
1. (a) Taxes or assessments that are not shown as existing liens by the records of any taxing authority that levies taxes or assessments on real property or by the Public Records; (b) proceedings by a public agency that may result in taxes or assessments, or notices of such proceedings, whether or not shown by the records of such agency or by the Public Records.
2. Any facts, rights, interests, or claims that are not shown by the Public Records at Date of Policy but that could be (a) ascertained by an inspection of the Land or (b) asserted by persons or parties in possession of the Land.
3. Easements, liens or encumbrances, or claims thereof, not shown by the Public Records at Date of Policy.
4. Any encroachment, encumbrance, violation, variation, easement, or adverse circumstance affecting the Title that would be disclosed by an accurate and complete land survey of the Land and not shown by the Public Records at Date of Policy.
5. (a) Unpatented mining claims; (b) reservations or exceptions in patents or in Acts authorizing the issuance thereof; (c) water rights, claims or title to water, whether or not the matters excepted under (a), (b), or (c) are shown by the Public Records.
6. Any lien or right to a lien for services, labor, material or equipment unless such lien is shown by the Public Records at Date of Policy.
7. Any claim to (a) ownership of or rights to minerals and similar substances, including but not limited to ores, metals, coal, lignite, oil, gas, uranium, clay, rock, sand, and gravel located in, on, or under the Land or produced from the Land, whether such ownership or rights arise by lease, grant, exception, conveyance, reservation, or otherwise; and (b) any rights, privileges, immunities, rights of way, and easements associated therewith or appurtenant thereto, whether or not the interests or rights excepted in (a) or (b) appear in the Public Records or are shown in Schedule B.
168
ATTACHMENT ONE
(CONTINUED)
Attachment One (11/04/22)
2006 ALTA OWNER’S POLICY (06-17-06)
EXCLUSIONS FROM COVERAGE
The following matters are expressly excluded from the coverage of this policy, and the Company will not pay loss or damage, costs, attorneys' fees, or expenses that arise by reason of:
1. (a) Any law, ordinance, permit, or governmental regulation (including those relating to building and zoning) restricting, regulating, prohibiting, or relating to
(i) the occupancy, use, or enjoyment of the Land;
(ii) the character, dimensions, or location of any improvement erected on the Land; (iii) the subdivision of land; or
(iv) environmental protection;
or the effect of any violation of these laws, ordinances, or governmental regulations. This Exclusion 1(a) does not modify or limit the coverage provided under Covered Risk 5.
(b) Any governmental police power. This Exclusion 1(b) does not modify or limit the coverage provided under Covered Risk 6.
2. Rights of eminent domain. This Exclusion does not modify or limit the coverage provided under Covered Risk 7 or 8.
3. Defects, liens, encumbrances, adverse claims, or other matters (a) created, suffered, assumed, or agreed to by the Insured Claimant; (b) not Known to the Company, not recorded in the Public Records at Date of Policy, but Known to the Insured Claimant and not disclosed in writing to the Company by the Insured Claimant prior to the date the Insured Claimant became an Insured under this policy; (c) resulting in no loss or damage to the Insured Claimant; (d) attaching or created subsequent to Date of Policy (however, this does not modify or limit the coverage provided under Covered Risk 9 and 10); or
(e) resulting in loss or damage that would not have been sustained if the Insured Claimant had paid value for the Title.
4. Any claim, by reason of the operation of federal bankruptcy, state insolvency, or similar creditors’ rights laws, that the transaction vesting the Title as shown in Schedule A, is
(a) a fraudulent conveyance or fraudulent transfer; or
(b) a preferential transfer for any reason not stated in Covered Risk 9 of this policy.
5. Any lien on the Title for real estate taxes or assessments imposed by governmental authority and created or attaching between Date of Policy and the date of recording of the deed or other instrument of transfer in the Public Records that vests Title as shown in Schedule A.
EXCEPTIONS FROM COVERAGE
This policy does not insure against loss or damage, and the Company will not pay costs, attorneys’ fees, or expenses that arise by reason of:
NOTE: The 2006 ALTA Owner’s Policy may be issued to afford either Standard Coverage or Extended Coverage. In addition to variable exceptions such as taxes, easements, CC&R’s, etc., the Exceptions from Coverage in a Standard Coverage policy will also include the Western Regional Standard Coverage Exceptions listed below as 1 through 7 below:
1. (a) Taxes or assessments that are not shown as existing liens by the records of any taxing authority that levies taxes or assessments on real property or by the Public Records; (b) proceedings by a public agency that may result in taxes or assessments, or notices of such proceedings, whether or not shown by the records of such agency or by the Public Records.
2. Any facts, rights, interests, or claims that are not shown by the Public Records at Date of Policy but that could be (a) ascertained by an inspection of the Land, or (b) asserted by persons or parties in possession of the Land.
3. Easements, liens or encumbrances, or claims thereof, not shown by the Public Records at Date of Policy.
4. Any encroachment, encumbrance, violation, variation, easement, or adverse circumstance affecting the Title that would be disclosed by an accurate and complete land survey of the Land and not shown by the Public Records at Date of Policy.
5. (a) Unpatented mining claims; (b) reservations or exceptions in patents or in Acts authorizing the issuance thereof; (c) water rights, claims or title to water, whether or not the matters excepted under (a), (b), or (c) are shown by the Public Records.
6. Any lien or right to a lien for services, labor, material or equipment unless such lien is shown by the Public Records at Date of Policy.]
7. Any claim to (a) ownership of or rights to minerals and similar substances, including but not limited to ores, metals, coal, lignite, oil, gas, uranium, clay, rock, sand, and gravel located in, on, or under the Land or produced from the Land, whether such ownership or rights arise by lease, grant, exception, conveyance, reservation, or otherwise; and (b) any rights, privileges, immunities, rights of way, and easements associated therewith or appurtenant thereto, whether or not the interests or rights excepted in (a) or (b) appear in the Public Records or are shown in Schedule B.
169
Notice of Available Discounts
Notice of Available Discounts Printed: 02.05.24 @ 02:47 AM by SCA0002402.doc / Updated: 07.10.19 CA-FT-FSFM-01500.081601-FMNA-6012200992 Pursuant to Section 2355.3 in Title 10 of the California Code of Regulations Fidelity National Financial, Inc. and its subsidiaries ("FNF") must deliver a notice of each discount available under our current rate filing along with the delivery of escrow instructions, a preliminary report or commitment. Please be aware that the provision of this notice does not constitute a waiver of the consumer's right to be charged the filed rate. As such, your transaction may not qualify for the below discounts.
You are encouraged to discuss the applicability of one or more of the below discounts with a Company representative. These discounts are generally described below; consult the rate manual for a full description of the terms, conditions and requirements for such discount. These discounts only apply to transactions involving services rendered by the FNF Family of Companies. This notice only applies to transactions involving property improved with a one-to-four family residential dwelling.
Not all discounts are offered by every FNF Company. The discount will only be applicable to the FNF Company as indicated by the named discount.
FNF Underwritten Title Companies Underwritten by FNF Underwriters CTC - Chicago Title Company CTIC - Chicago Title Insurance Company CLTC - Commonwealth Land Title Company CLTIC - Commonwealth Land Title Insurance Company FNTC - Fidelity National Title Company of California FNTIC - Fidelity National Title Insurance Company FNTCCA - Fidelity National Title Company of California FNTIC - Fidelity National Title Insurance Company TICOR - Ticor Title Company of California CTIC - Chicago Title Insurance Company LTC - Lawyer's Title Company CLTIC - Commonwealth Land Title Insurance Company SLTC - ServiceLink Title Company CTIC - Chicago Title Insurance Company Available Discounts
DISASTER LOANS (CTIC, CLTIC, FNTIC)
The charge for a Lender's Policy (Standard or Extended coverage) covering the financing or refinancing by an owner of record, within twenty-four (24) months of the date of a declaration of a disaster area by the government of the United States or the State of California on any land located in said area, which was partially or totally destroyed in the disaster, will be fifty percent (50%) of the appropriate title insurance rate.
CHURCHES OR CHARITABLE NON-PROFIT ORGANIZATIONS (CTIC, FNTIC) On properties used as a church or for charitable purposes within the scope of the normal activities of such entities, provided said charge is normally the church's obligation the charge for an owner's policy shall be fifty percent (50%) to seventy percent (70%) of the appropriate title insurance rate, depending on the type of coverage selected. The charge for a lender's policy shall be forty percent (40%) to fifty percent (50%) of the appropriate title insurance rate, depending on the type of coverage selected. 170
171
172
173
174
175
1 RECORDING REQUESTED BY:
COUNTY OF MARIN
WHEN RECORDED MAIL TO:
County of Marin
Real Estate Division,
Department of Public Works
P.O. Box 4186, Civic Center Branch
San Rafael, CA 94913-4186
Attn: Alexi Dicker
Fidelity National Title Escrow No.:
FMNA-6012101250-DD
APN: 005-011-60
SPACE ABOVE THIS LINE RESERVED FOR RECORDER’S USE
DEED RESTRICTION
I. WHEREAS, ___________________________________________, (hereinafter referred to as “OWNER(s)” is/are recorded owner(s) of the real property known as Upper Hawthorne Canyon, San Anselmo, County of Marin, California, further identified as APN: 005- 011-60, more particularly described in Exhibit A, attached and incorporated herein by reference (hereinafter referred to as the “Property”); and
II. WHEREAS, the COUNTY OF MARIN, a political subdivision of the State of California, (hereinafter referred to as “COUNTY”) created and adopted Ordinance 3760 known as the Marin Parks, Open Space, and Sustainable Agriculture Transactions and Use Tax Ordinance (also known and hereinafter referred to as “Measure A”); and III. WHEREAS, Measure A is the primary source of the funding for the Land Preservation and Park Access Program, which is fully described in Marin County Ordinance 3760; and
IV. WHEREAS, OWNER(s) applied for grant funds available pursuant to Measure A for public land preservation on the Property; and
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2 V. WHEREAS, on ____date_____ , COUNTY approved the use of Measure A funds in the amount of $___________ , (hereinafter referred to as “Grant”) for the purposes of preservation and public open space land, subject to, among other conditions, recordation of this Deed Restriction on the Property; and
VI. WHEREAS, but for the imposition of the Deed Restriction condition of the Grant, the Grant would not be consistent with the public purposes of the Marin County Natural Land Preservation and Park Access Program and the funds that are the subject of the Grant could therefore not have been granted; and
VII. WHEREAS, Owner(s) has/ve elected to comply with the Deed Restriction of the Grant, so as to enable Owner(s), to receive the Grant funds and perform the work described in the Grant;
NOW, THEREFORE, in consideration of the issuance of the Grant funds by COUNTY, the undersigned Owner(s) for himself/herself/themselves and for his/her/their heirs, assigns, and successors-in-interest, hereby irrevocably covenant(s) with COUNTY that the condition of the grant (set forth at paragraph(s) 1 through 6 and in Exhibit B hereto) shall at all times on and after the date on which this Deed Restriction is recorded constitute for all purposes covenants, conditions and restrictions on the use and enjoyment of the Property that are hereby attached to the deed to the Property as fully effective components thereof.
1. DURATION. (a) This Deed Restriction shall remain in full force and effect and shall bind Owner(s) and all his/her/their assigns or successors-in-interest in perpetuity.
2. USE. The property shall be protected and preserved for the purpose of retaining its open space, natural resource, and scenic values and condition.
3. TAXES AND ASSESMENTS. It is intended that this Deed Restriction is irrevocable and shall constitute an enforceable restriction within the meaning of a) Article XIII, section 8, of the California Constitution; and b) section 402.1 of the California Revenue and Taxation Code or successor statue. Furthermore, this Deed Restriction shall be deemed to 177
3 constitute a servitude upon and burden to the Property within the meaning of section 3712(d) of the California Revenue and Taxation Code, or successor statue, which survives a sale of taxdeeded property.
4. RIGHT OF ENTRY. COUNTY or its agent or employees may enter onto the Property at reasonable times to ascertain whether the use restrictions set forth above are being observed.
5. REMEDIES. Any act, conveyance, contract, or authorization by OWNER(s) whether written or oral which uses or would cause to be used or would permit use of the Property contrary to the terms of this Deed Restriction will be deemed a violation and a breach hereof. COUNTY may pursue any and all available legal and/or equitable remedies to enforce the terms and conditions of this Deed Restriction up to and including a lien sale of the property.
In the event of a breach, any forbearance on the part of COUNTY to enforce the terms and provisions hereof shall not be deemed a waiver of enforcement rights regarding any subsequent breach.
6. INDEMNIFICATION. OWNER agrees to indemnify, defend, and hold COUNTY, its employees, officers, and/or agents, harmless from any and all liabilities including, but not limited to, litigation costs and attorney’s fees arising from any and all claims and losses to anyone who may be injured or damaged on account of, arising out of, or in any way related to the Property regardless of cause, unless caused by the negligence or willful misconduct of County while on the Property.
7. SEVERABILITY. If any provision of these restrictions is held to be invalid, or for any reason becomes unenforceable, no other provision shall be affected or impaired. 178
4 SIGNATURE PAGE TO FOLLOW
Dated: ______________________, 20 ____
Business Name (if property is owned by a business): _________________________________ Owner(s) Name(s): ____________________________________________________________ Signed: ___________________________ Signed: ___________________________ ____________________________ ____________________________ PRINT/TYPE NAME & TITLE OF ABOVE PRINT/TYPE NAME & TITLE OF ABOVE (GRANTEE’S AUTHORIZED REPRESENTATIVE) (ADDITIONAL SIGNATURE, AS REQUIRED) 179
5 NOTARY ACKNOWLEDGEMENT ON THE NEXT PAGE
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6 State of California
County of _______________
On __________________ before me, __________________________, a Notary Public, personally appeared _____________________________________, who proved to me on the basis of satisfactory evidence to be the person(s) whose name(s) is/are subscribed to the within instrument and acknowledged to me that he/she/they executed the same in his/her/their authorized capacity(ies), and that by his/her/their signature(s) on the instrument the person(s), or the entity upon behalf of which the person(s) acted, executed the instrument.
I certify under PENALTY OF PERJURY under the laws of the State of California that the foregoing paragraph is true and correct.
WITNESS my hand and official seal.
Signature ______________________________ (Seal)
A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
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Item #: 2.1
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STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.1
MEETING DATE: February 13, 2024
AGENDA TITLE: Traffic Calming Program
FROM: Sean Condry, P.E., Public Works Director
RECOMMENDATION:
That the Town Council approve a Traffic Calming Program along with funds from Active Transportation Funding on an annual basis for traffic calming.
BACKGROUND AND DISCUSSION
On September 12, 2023, Town Council heard an update and review of the existing Traffic Calming Guidelines. Historically Public Works has received numerous concerns about speeding cars on our local streets. Over the past year or more at least 8 requests for traffic calming have been submitted for various streets. However, typically the process includes looking at education, enforcement, and engineering in that order and in terms of cost. Therefore, expenditures on actual infrastructure improvements are limited based on the process, available funds and on engineering judgement.
Based on the review and feedback from Council, Public Works is recommending that on an annual basis $50,000 be allocated towards a Traffic Calming Program. Funds spent on traffic calming will be based on concerns from residents, priority of the work, and engineering.
A common request is for speed humps which can slow down traffic while still allowing emergency vehicle access and not limiting response times. Public works has recently installed new speed humps on San Anselmo Avenue which appear to be working but a speed survey will be conducted to determine the impact on the street. Along with installing speed humps, new signage and appropriate locations with existing or new streetlights is required for speed humps which further increases the cost.
Staff estimates that anywhere from 1-3 projects could be completed with $50,000 from the Active Transportation fund. In addition, if projects aren’t approved in any given year due to feasibility, engineering approval, or other circumstances staff recommends that 210
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the funds roll over so they may be used the following year or years for small or large traffic calming projects.
CONCLUSION
While traffic concerns and their impact to our Town and neighborhoods are always an ongoing issue, the Traffic Calming Guidelines provide a comprehensive and systematic approach to addressing issues that arise. Providing funds through Active Transportation Funds will allow the Town to have a more proactive approach to traffic calming as needed throughout Town based on requests, location, and engineering.
FISCAL IMPACT
For each neighborhood traffic calming analysis, there is a significant fiscal impact in staff time and Town resources. The Town has filled two assistant engineering positions in Public Works which will help address concerns and Town projects. The additional staff along with $50,000 annually from the Active Transportation Fund will help address safety concerns throughout Town.
GENERAL PLAN CONSISTENCY
The Traffic Calming Guidelines are consistent with the Town’s General Plan including the goals of the Circulation Element.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Funds spent on existing road improvements are an exemption under CEQA, Class 1 section 15301 existing facilities.
The existing Traffic Calming Guidelines are consistent with the Town’s Climate Action Plan including:
T-2: Bicycling
Encourage bicycling as an alternative to vehicular travel. Establish and maintain a system of bicycle facilities that are consistent with the Town’s Bicycle and Pedestrian Plan and Complete Streets policies.
T-3: Walking
Encourage walking as an alternative to vehicular travel through outreach channels and partner agencies. Establish and maintain a system of pedestrian facilities that are consistent with the Town’s Bicycle and Pedestrian Master Plan and Complete Streets policies. Develop a sidewalk improvement program and consider when property owners will be required to install sidewalks or pay fees in lieu of providing sidewalks to fund sidewalk improvement program.
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Item #: 2.1
T-4: Safe Routes to School
Continue to support the Safe Routes to School Program and strive to increase bicycling, walking, carpooling, and taking public transit to school. Promote school participation, identify issues associated with unsafe bicycle and pedestrian facilities between neighborhoods and schools, apply for Safe Routes to School grants, and execute plans to improve pedestrian and bicycle facilities.
ATTACHMENTS
Attachment 1 - Traffic Calming Guidelines Staff Report 9/12/23 212
Item #: 3.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 3.1
MEETING DATE: September 12, 2023
AGENDA TITLE: Traffic Calming Guidelines Discussion
FROM: Sean Condy, P.E., Public Works Director
RECOMMENDATION:
That the Town Council receive an update on the Traffic Calming Guideline procedures.
BACKGROUND
In the early 2000s the Town created the Traffic Calming Guidebook, which was intended to provide a process for residents and staff to address traffic safety concerns throughout San Anselmo. While this guidebook has been beneficial and still has many relevant traffic calming tools, the guidebook needs needed to be updated in response to traffic safety concerns throughout the Town at the time.
On May 9th of 2015, the Town held a Traffic Calming Open House to introduce the idea of traffic calming and the potential tools that San Anselmo could use on their neighborhood streets. The Central Marin Police Authority (CMPA), Ross Valley Fire Department (RVFD), Town Staff, and transportation consultants were present to facilitate and answer questions and comments from the public.
Based on input received at the Open House and lessons learned from implementing traffic calming programs throughout Marin County and the Bay Area, Staff along with David Parisi of Parisi Transportation Consultants prepared the attached Traffic Calming Guidebook (Attachment 1). A key element of the updated guidebook is a description of the process required of residents and Town staff to implement neighborhood traffic calming policies. The guidebook also updates the toolbox of traffic calming measures that can be implemented in the Town.
On March 8, 2016, a staff report, Attachment 1, on the draft Traffic Calming Guidebook was presented to Council to review. On May 10, 2016, the Town Council approved the Traffic Calming Guidelines. Traffic Calming is defined as the management of vehicular 213
Item #: 3.1
traffic speeds and volumes through educational, enforcement and/or engineering measures so their negative impacts on residents, pedestrians, bicyclists and schools are minimized.
The goals of the Town’s Traffic Calming Program are to:
Improve the safety and quality of life for residents, pedestrians, bicyclists, motorists, and students.
Promote compliance with traffic laws while minimizing reliance on police resources.
Approach residential traffic problems in a fair, consistent, and comprehensive manner.
Establish a program that functions consistently with, and as a complement to, other Town transportation programs and policies (particularly those related to Safe Routes to Schools and the Town’s adopted Bicycle and Pedestrian Plan). Recognize the unique character and integrated nature of the town’s streets, so that traffic and inappropriate driver behavior is not shifted onto other neighborhood streets.
Regularly use all available means of community outreach to encourage the availability and use of the program to interested residents, as well as inform the broader community.
Monitor and evaluate traffic calming measures and procedures over time so that the adopted program remains timely and effective.
Use traffic calming measures appropriate to the traffic problems, and problems and limit any potential adverse aesthetic and cumulative impacts to individual streets, the neighborhood, and the community.
DISCUSSION
The Town has many local narrow and winding streets with a state prima facie vehicular speed limit of 25 mph. However, 25 mph on many of the local streets can appear to be much faster and, in many instances, may be too fast. Therefore, many concerns are received throughout the year on an ongoing basis and the guidelines are a tool to help residents and staff identify, manage, and address traffic related issues in an organized and thorough manner.
Typically, initial contact is made by a resident regarding a concern on a town street.
Staff will often meet at the area of concern and gather some information while also directing residents to the Traffic Calming Guidelines and the process thereof. The typical approach is as follows:
1. Education is first consisting of reaching out to other neighbors, schools and or assistance from Safe Routes to School. If this step doesn’t address the issues at hand, then step 2 follows.
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2. Enforcement is second and often includes Central Marin Police increasing traffic enforcement in the area and installing a temporary stealth radar to determine the 85th percentile speed.
3. Engineering is the third tool and is typically last as it is the most expensive option and may include design and actual infrastructure improvements.
Over the past several months, staff has received requests for traffic calming from residents in several residential neighborhoods, and in particular, on San Anselmo Avenue between Center Boulevard and Sir Francis Drake Boulevard. The residents have concerns over apparent speeding vehicles over the state prima facie of 25 mph since few signs are posted. In addition, the residents initially supported new red curbs, but were worried that fewer parked cars may increase vehicle speeds.
The new red curbs on local streets are part of a Town program which staff has been implementing over the years to provide better emergency vehicle access and specifically for large fire engines. This program was previously presented to Council on May 14, 2019 and is a very important program to ensure first responders can safely and quickly respond to emergencies throughout Town including fires, medical emergencies like heart attacks, flooding, etc.
On San Anselmo Avenue, residents believed that the red curbs may have exacerbated the speeding issue. However, as can be seen on Attachment 2 - speed survey, the 85th percentile speed, which is the speed for 85% of the vehicles and the enforceable speed limit, was only 24 mph. This speed survey was conducted when school was out so another survey will be done during the school season.
While the speed was within the prima facie speed limit of 25 mph, there were some vehicles going too fast, but less than 10% of the total vehicles. This information could be used in theory to reduce the speed limit to 20 mph, which the staff is currently reviewing.
In addition, the Town is looking at a shared sign campaign to slow vehicles down on San Anselmo Avenue and potentially other streets. Safe Routes to School also has signage that can be used to educate the public. Lastly, the Town is also looking at potential improvements to the corner of Sir Francis Drake and San Anselmo Avenue which could slow down vehicles making the turn onto San Anselmo Avenue.
CONCLUSION
While traffic concerns and their impact to our Town and neighborhoods are always an ongoing issue, the Traffic Calming Guidelines provide a comprehensive and systematic approach to addressing issues that arise. There is no “one size fits all” for each area or issue that arises, but the current guidelines, when used correctly, can address many issues that arise related to vehicular, bicycle, or pedestrian travel. 215
Item #: 3.1
FISCAL IMPACT
For each neighborhood traffic calming analysis, there is a significant fiscal impact in staff time. If ultimately any infrastructure improvements are designed and implemented, costs could be significant. Given the recent loss of one engineer, staff has limited bandwidth for the many neighborhood requests.
GENERAL PLAN CONSISTENCY
The Traffic Calming Guidelines are consistent with the Town’s General Plan including the goals of the Circulation Element.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The existing Traffic Calming Guidelines are consistent with the Town’s Climate Action Plan including:
T-2: Bicycling
Encourage bicycling as an alternative to vehicular travel. Establish and maintain a system of bicycle facilities that are consistent with the Town’s Bicycle and Pedestrian Plan and Complete Streets policies.
T-3: Walking
Encourage walking as an alternative to vehicular travel through outreach channels and partner agencies. Establish and maintain a system of pedestrian facilities that are consistent with the Town’s Bicycle and Pedestrian Master Plan and Complete Streets policies. Develop a sidewalk improvement program and consider when property owners will be required to install sidewalks or pay fees in lieu of providing sidewalks to fund sidewalk improvement program.
T-4: Safe Routes to School
Continue to support the Safe Routes to School Program and strive to increase bicycling, walking, carpooling, and taking public transit to school. Promote school participation, identify issues associated with unsafe bicycle and pedestrian facilities between neighborhoods and schools, apply for Safe Routes to School grants, and execute plans to improve pedestrian and bicycle facilities.
ATTACHMENTS
Attachment 1 - Traffic Calming Guidelines
Attachment 2 – Speed Survey on San Anselmo Avenue
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Item #: 2.2
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.2
MEETING DATE: February 13, 2023
AGENDA TITLE: Introduction to the San Anselmo Volunteer Effort (S.A.V.E.) Program
FROM: Kelley Warner, Community Engagement
Coordinator
RECOMMENDATION: For the Council to Receive the Presentation and Provide Feedback.
BACKGROUND
The town of San Anselmo started its Volunteer Efforts many years ago. In relaunching the S.AV.E. program the Town can provide a place for connecting local, Town-related event organizers with community members who are looking for ways to volunteer.
DISCUSSION/ANALYSIS
Community gathering is a hallmark of our small Town. The Town will provide a place for connecting local, Town-related event organizers with community members who are looking for ways to volunteer. Opportunities span from the civic involvement of a Board, Committee, and Commission to a monthly work party, to a one-morning beautification event. This engagement will include a volunteer management software platform which makes it very streamlined and easy for all to use.
FISCAL IMPACT
Funds left from previous years will be utilized.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Relaunching the San Anselmo Volunteer Program is exempt from the California Environmental Quality Act (CEQA), under the “common sense” 217
Item #: 2.2
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).
ATTACHMENT
Attachment 1- Presentation
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RELAUNCH OF:
SAN ANSELMO VOLUNTEER EFFORT
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FACILITATING A VOLUNTEER HUB:
Community gathering is a hallmark of our small Town.
The Town can provide a place for connecting local, Town-related event organizers with community members who are looking for ways to volunteer, to include:
Website
Calendars of events with volunteer needs
Communication between staff and Board, Committee and
Commission members and Town partners
Form for event organizers to communicate their workday/event info volunteer needs for populating the calendar/website
Volunteer management software for event coordinators to manage volunteers and volunteers to track hours served
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WEBSITE COORDINATION - PAGE 1 OF 4
SAVE - Landing Page:
• Delineates between the volunteer
categories
• Provides explanation & links to each
category:
• Civic: Boards, Committees and
Commissions
• Established Volunteer Programs or
workdays
• Immediate and Short-term Volunteer
Opportunities
221
WEBSITE COORDINATION – PAGE 2 OF 4
Boards, Committees &
Commissions:
• Detailed page with overview, list of vacancies, and
application information
• Links to each of the BCC’s pages that contain more
detailed information specific to each of those entities 222
WEBSITE COORDINATION - PAGE 3 OF 4
Established Volunteer
Programs or Workdays
page:
• Highlights each organization in this category
with a link to their webpage or site
• Examples in this category: Redhill Dog Park,
Friends of Sorich Park, Elders’ Garden, Friends
of the Library
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WEBSITE COORDINATION - PAGE 4 OF 4
Immediate and Short-term
Volunteer Opportunities
page:
• Calendar View for ease of navigating
• Highlights each workday/program/event in
this category with a link to their webpage or
site
• Examples in this category: Easter Egg Hunt,
Millennium Playground Work Party, Beatles,
Park Clean-up, Creek Clean-up
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COMMUNITY
PUBLICITY PLAN:
• Town Manager’s
Newsletter
• Rec Department
Newsletter
• Library Newsletter
• Website Spotlight
• Summer Recreation
Guide Ad
• Social Media
• Flyer on Town bulletin
boards
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NEXT STEPS – FOR LONG-TERM SUCCESS:
• Finalize website
• Purchase domains for SAVE
• Finalize organizer info and volunteer need form
• Staff communicate out to BCC members & other
Town partners
• Event information added to website
• Volunteer management software contract +
instructions to BCC’s + other organizers
Presented to Parks & Rec Commission – January
16, 2024
• Presentation to Town Council – February 13, 2024
• Launch with publicity plan – tentative March 2,
2024
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Item #: 2.3
STAFF REPORT
TOWN OF SAN ANSELMO Item #:2.3
MEETING DATE: 2/13/24
AGENDA TITLE: Consideration of Special Event Application – Live on The Avenue 2024
FROM: Mattie O’Grady – Recreation Manager
Kelley Warner – Community Engagement
Coordinator
Dannielle Mauk – Community Services Director
Sean Condry – Public Works Director
RECOMMENDATION:
1. Approve the ‘San Anselmo Live on the Avenue’ music series event application (Attachment 1) scheduled for Fridays and Saturdays from July 5, 2024, through September 28, 2024.
2. Approve closing San Anselmo Avenue Friday and Saturday evenings, July 5, 2024, through September 28, 2024, from 4:30pm to 9:30pm. Street closure to include San Anselmo Avenue from Tunstead to Tamalpais, and San Anselmo Avenue from (little) Pine St. to Woodland Ave (Attachment 2).
3. Approve proposed budget for logistics and event expenses.
BACKGROUND
On June 9, 2020, the Town Council approved an urgency ordinance and resolution authorizing the Town Manager to allow temporary outdoor activities, encroachment agreements for outdoor dining areas, other outdoor uses for businesses, street closures for outdoor events, and the temporary suspension certain fees. With the approval of the ordinance and resolution staff created the “On the Avenue” program which closed parts of San Anselmo Avenue Friday night through Sunday. However, based on feedback from merchants, this was revised to limit closures to Friday and Saturday evenings. On May 25, 2021, Council approved the ‘On the Avenue’ music series and street closures for summer 2021. San Anselmo Avenue was closed from Tunstead Avenue to Tamalpais Avenue Friday nights from 6:00pm to 10:30pm and Saturday nights from 5:00pm to 10:30pm. The Recreation Department booked bands during August and September and the community responded by filling the downtown area every weekend.
As a result of the popularity of these events, ‘On the avenue ‘was extended through the month of October. In April 2022, Council approved the ‘Live on the Avenue’ music 227
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series and street closures for summer 2022. San Anselmo Avenue was closed from Tunstead Avenue to Tamalpais Avenue Friday and Saturday nights from 6:00-10:00pm while bands played from 6:00-8:30pm. The Recreation Department booked bands from July 1st through October 15th. The Chamber of Commerce was approved to host and coordinate the series during the month of June. During the 2022 season there were 78 live music events on the Avenue. In February 2023, Council approved the ‘Live on the Avenue’ music series and street closures for summer 2023. San Anselmo Avenue was closed from Tunstead Avenue to Tamalpais Avenue Friday and Saturday nights from 4:30-9:30pm while bands played from 5:30-8:30pm. The Recreation Department booked bands from June 9th through September 30th. During the 2022 season there were 74 live music events on the Avenue.
In the fall of 2022, a community survey was distributed to the public. Nearly 700 people responded to the survey and 98% of the respondents said they would return next year.
In the fall of 2023, a community survey was distributed to the public. Over 400 people responded to the survey and 95% of the respondents said they would return next year.
A few takeaways that the survey pointed out were the continued need for a variety of food, and the want for increased participation of open storefronts along the Avenue.
DISCUSSION/ANALYSIS
In preparation for this meeting staff presented a 2023 review and survey results to both the Economic Development Committee as well as the Town Council. 92% of community respondents and 70% of businesses were satisfied with the timing of the music, and 92% of the community and 74% of the businesses were satisfied with the timing of the street closures.
Staff also distributed the attached letter (Attachment 3) and map (Attachment 2), notifying the merchants about the event application and street closures with a notification of the February 13, 2024, Town Council meeting.
Town staff in partnership with the Chamber of Commerce is recommending the music series and street closures for summer 2024 from July 5th through September 28th, which includes 13 weekends, with entertainment occurring between 5:30 pm-8:30pm.
The music series will provide a diverse range of musical genres and family entertainment.
The Town will maintain the responsibility for all event logistics, staffing, infrastructure, and entertainment. The Chamber of Commerce’s primary role is assisting with fundraising to financially support the series as well as working with local businesses to activate the Avenue.
Entertainment
Staff would like to propose the same format of entertainment with two concerts on Fridays, and two concerts on Saturdays. In order to make four concerts per weekend 228
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possible, the Town in partnership with the Chamber would have to reach the fundraising goals set-forth under fiscal impact. There is a possibility that the top fundraising goal will not be met.
In addition to the musical entertainment this year, staff is looking to increase additional family and children’s entertainment options to really help activate the Avenue.
Imagination Park would be the perfect designated location and/or on the Avenue close to Tamalpais. Town staff is working to partner with community groups to host activities, or book independent acts to perform.
Permitting
In order keep the event safe and under control staff will be implementing a permitting process for anyone who wants to have something on the Avenue – which includes food, activities, and vendors. The permit will be a quick form, similar to an encroachment permit. The town will require commercial activity to claim the Town of San Anselmo as additional insured and a minimal fee for the season will be implemented. No fees will be implemented for non-commercial activity.
Event Signage
As we did in 2022 we will have Live on the Avenue light post banners along the Avenue, along with a large banner across the Tunstead Avenue at the entrance to downtown. Banners will be posted at concert locations and at the Hub. Additionally, posters and postcards will be provided to businesses to post in their windows and have at their checkout counters.
Street Closures
This summer staff is recommending that San Anselmo Avenue continue to have a soft closure at 4:30 pm and a hard closure at 5:30 pm, which is the same format and timing that was used in 2023. This format has proved to be more successful by giving public safety time to clear cars from the Avenue while giving the community a place to gather earlier in the evening. The safety of our residents is a high priority. CMPA will have a staff member onsite to assist with parking and traffic.
To help resolve any hardship for merchants if the closures take place prior to 6:00pm, the Town will provide three parking areas with multiple spaces each in the downtown with free and enforced 30-minute parking spaces from 4:30-6:00pm on Fridays & Saturdays to help with customer parking. These designated parking areas are in the Town Hall parking lot (3 spaces closest to Magnolia Avenue), the Creek Park lot (3 spaces closest to Creekside), and the Creek Park lot (3 spaces closest to the Coffee Roaster’s Bridge). All the spaces will be clearly marked.
Local Restaurants/Food
Once again, the community survey results reflected the need for more to-go food options and more variety. Although respondents requested food trucks, staff will 229
Item #: 2.3
continue working with local restaurants to resolve this issue. Staff has a restaurant focus group meeting set for February 12th.
Janitorial Services/Trash
The Town’s contracted janitorial service will continue with event sanitation, general waste management, and street attendance services. Staff is interested in working with the Climate Action Commission or another community volunteer group to create a program around waste diversion and education.
FISCAL IMPACT
Staff is recommending a town contribution of $38,832 to cover the infrastructure costs of the three-month series.
Town Funding Request
Staff recommends scheduling nightly attendants through the Town’s janitorial company to provide nightly restroom, plaza, and refuse and recycling services. The attendant would also be responsible for helping with the closure and opening of the Avenue at all entrances and exits of the street closure. The estimated cost for these services is $7,540.
Staff recommends booking portable restrooms with regular weekly servicing for the duration of the series. The estimated cost for these services is $3,292.
Staff recommends scheduling a CMPA Community Services Officer to be available at the beginning of each event to help manage parking within the closure area. This would include enforcing the 30-minute spaces. The estimated cost is $5,000.
Staff recommends having a professional presence during each evening of the event.
Currently, staff is still deliberating between two options:
Option 1: Schedule a code enforcement officer and public works crew member for each evening. COST: $14,912
Option 2: Contract with a security company to have two security guards each evening.
COST: $14,720
Staff would like to build in an additional $8,000 staffing contingency to cover unforeseen staffing costs for overtime and special event help.
Private Fundraising/Sponsorships
The Town and Chamber of Commerce understand this event series is dependent upon private sponsorships and have agreed to work together to track and secure private sponsorships and donations.
In the event the fundraising goal is not met and does not cover the cost of the series, the town can elect to cover the remaining costs or scale back duration of the series. 230
Item #: 2.3
The sponsorship/fundraising goal for this year is $80,600.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Approving the ‘Live on the Avenue’ event series is not considered a “project” under the California Environmental Quality Act (CEQA), 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).
Attachment 1 – Event Application
Attachment 2 – Street Closure Map
Attachment 3 – Merchant Notification Letter
Attachment 4 – Presentation
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TOWN OF SAN ANSELMO
1000 Sir Francis Drake Blvd, Suite # 14
San Anselmo, CA 94960
415-258-4640
APPLICATION FOR COMMUNITY-BASED EVENTS
Please complete this application if you wish to conduct a community-based event (non-commercial) in San Anselmo on public property for more than 50 people or involving the closure of a downtown street for more than fifteen minutes. The application will be reviewed by staff and forwarded to the Town Council for approval.
EVENT INFORMATION
Name of event:
Organization(s) presenting the event:
Other event sponsor(s), if any:
Contact Person: Phone Number:
Address: Email:
Event Date(s):
Start and end times: Number of attendees (estimate):
Location:
Will alcohol be served or sold?
Yes_____ No______
Brief Event Description:
Public space requested:
____Creek Park _____Creek Park Parking Lot
____Pine Street Parking Lot _____Magnolia Parking Lot
____Town Hall Lawn _____Council Chamber
____Imagination Park _____Memorial Park
____Other: ______________________________________________ 232
_____ San Anselmo Avenue: from (cross streets) ________________ to ____________________ _____ Tunstead Avenue: from (cross streets) ___________________ to _____________________ _____ Other street(s): from (cross streets) ______________________ to _____________________ _____ Other space use (e.g. parking spaces) ____________________________________________ _____ Other Facilities:_______________________________________________________________ Additional Comments on the Public Space Requested:
To be qualified for consideration, applicants must fall into one of the following categories:
Town-Sponsored Events
Ross Valley* accredited or licensed schools (pre-kindergarten through 12th grade, (both public and private schools)
Ross Valley* Youth Organized Sporting of Cultural Events Organizations located in the Ross Valley* which have received tax-exempt status pursuant to Internal Revenue Service Code Section 501c(3)
Merchant associations located in incorporated San Anselmo and established as of 2006 *Ross Valley is defined as incorporated and unincorporated areas of San Anselmo, Fairfax, and Ross Standards & Objectives
The Town Council, with input from downtown merchants, property owners, and local residents, has adopted the following criteria they will consider when reviewing applications for the closure of roadways or other public space in the downtown area.
Does the event:
Attract local residents
Attract people throughout the Bay Area
Attract families
Generate interest for people to return and spend money in local businesses Create a positive impact for real estate stimulation
Provide a overall positive impact on business
Provide an opportunity for downtown merchants to participate in the event Provide access to neighborhood streets during the event Avoid conflicting with a retail holiday
Assure public safety
Provide adequate parking
Benefit the Town
Provide access for persons with disabilities
Provide for clean-up by event organizers
Provide emergency vehicle access
Assure that any booths or other structures are designed and placed so that storefronts have access and visibility
Allow local businesses to exhibit merchandise on the sidewalk area in front of their stores, without charge, while maintaining wheelchair access
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CONDITIONS OF APPROVAL
The following conditions apply to downtown events, unless waived or modified by the Town. Other conditions, as set by the Town Council and staff, may apply to particular events for public safety or other objectives of the Town.
A. Police: Off-duty police officers may be required for the event, as determined by the Police Chief, depending on the number of people attending and the nature of the event. Off-duty police officers are required during events where alcohol is served or sold.
B. Emergency access: An emergency access lane of at least 14 feet wide must be maintained at all times.
C. Insurance: Proof of general liability insurance, naming the Town, its employees, and agents as additional insured, at limits no less than $1,000,000.
D. Recycling and garbage: Extra containers for recycling cans and bottles, and garbage cans must be placed throughout the area of the event. Containers and cans are to be emptied when full during the event, and picked up after the event.
E. Compostable/Disposable Foodware: In accordance with the Town of San Anselmo’s Ordinance 1136 all food vendors will provide takeout food in reusable foodware or compostable disposable foodware, or items composed entirely of aluminum. If a compostable disposable foodware item is not available, an alternative foodware item made of other materials, except polystyrene foam and polystyrene food ware, may be substituted.
F. Toilet facilities: Events estimated to attract more than 100 people and lasting more than two hours must provide portable toilets, in the number and location as approved by the Parks superintendent, unless alternate arrangements for toilet facilities are otherwise required or arranged to the approval of the Parks Superintendent. Toilet facilities must be provided for disabled persons at each location where portable facilities are provided. Hand washing facilities must be provided where food is served.
G. Traffic control: A traffic and parking control plan, including enforcement measures, must be approved by the Police Chief.
H. Noticing: Events that include closure of the street will require advance written notice to businesses and residents on the street(s) that will be closed. These notices must be distributed a minimum of five days prior to the Town Council meeting date that the event application will be considered.
I. Sales tax: Persons or businesses selling items as part of the event shall designate San Anselmo as the point of sale for sales tax purposes.
J. Alcoholic beverages: A permit is required from the Police Chief and the State Department of Alcohol Beverage Control in order to serve or sell alcoholic beverages. Off-duty police officers are required if alcohol is served or sold.
K. Fire inspection: A fire inspection is required of any and all appliances or devices that produce an open or enclosed flame and/or hot materials, including food.
L. Creek Park: No more than three booths are allowed inside the turf areas of the park.
M. Signs and barricades: Any “No parking signs” that are needed are to be provided by the event organizers, and posted according to the traffic control plan prior to the event. Barricades, detour signs, and other traffic control devices are to be provided by the event organizers.
N. Parking: Temporary accessible parking must be provided if a street closure or other event condition renders permanent accessible parking unusable.
O. Cables: Cables must be covered so as not to create a tripping hazard. When cable covers are used, they must not create a tripping hazard and must be navigable by wheelchair. The path of travel must be no more than 1:12.
On behalf of the organization applying for the permit to conduct the event, I have read and agree to follow the standards for events, as stated in this application, and have read and agree to follow the permit conditions as stated in this application and those which may be required of me as conditions of approval.
Name: Date:
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NAME OF EVENT: DATE OF EVENT:
DEPARTMENT COMMENTS/CONDITIONS APPROVED BY
POLICE M. Norton
FIRE J. Weber
RECREATION D. Mauk
PUBLIC WORKS S. Condry &
A. Shaw
ADMINISTRATION D. Donery
TOWN COUNCIL
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1 February 8, 2024
Dear San Anselmo Business Owners & Property Owners:
Live on the Avenue 2023 concluded at the end of September, offering us valuable insights into our program.
With the program becoming more established and successful, we're gradually finding our footing with the logistics and overall concept of the event series. We're pleased to share with you that preparations are underway for this upcoming summer's Live on the Avenue series in downtown San Anselmo.
The Community Loves to Gather!
The community has grown accustomed to filling the downtown closed Avenue and the Town parks to listen to music, visit with friends and family, play on the Avenue, and enjoy our downtown restaurants and shops that stayed open for the festivities. This year we were able to track and counted over 31,000 attendees over the course of the entire series!
We heard from over 400 people who took the Town survey about the event series – 95% said they would definitely return in 2024.
92% were satisfied with the timing of the music
92% were satisfied with street closure and timing
93% were satisfied with the number of concerts offered
People came downtown for the music, and they loved the variety. The two new movie nights with our CAFilm partnership were also a big hit and we look forward to adding more this year.
Food:
Again, we heard that food is important, and people still want more takeaway food that they can eat in the parks or on the Avenue – they would love to see more of the local restaurants offering quick, easy options with more variety of food options.
More Stores Open:
65% said they visited stores that were open. People are looking for more to do on the Avenue. While they stroll between music venues, visiting stores that are open is a highlight. 48% of the businesses who took the business survey said they experienced an increase in revenue attributed to Live on the Avenue. 54% of those said they saw a lasting effect in the days after the event.
Safety:
In 2022, safety came up as a theme on many fronts. We addressed many of these in 2023:
Street closures began at 4:30pm (soft close) with a Central Marin Police cadet enforcing and assisting in getting vehicles off the Avenue safely.
A private security firm monitored the event space during each evening. There was also concern about cyclists riding through the crowds: more signage was added to request cyclists to detour or walk their bikes through the closed Avenue area. More bike racks were added along the Avenue to provide easy bike parking access. 237
2 Sponsorship Opportunities:
For the 2023 series, we created a sponsorship program with levels and benefits. Thank you to those of you who were sponsors. Additionally, we added a Friends & Family program for our community. We will be making some slight tweaks and returning with those programs this year. Please let us know if you would like some more information on becoming a sponsor – there are many ways to get involved.
Dates:
The 2023 series ran from mid-June through the end of September. After reviewing survey feedback, budgets, attendance tracking data, and discussions with local merchants and restaurants, it was decided that shifting the start to the beginning of July would be more practical. With Father’s Day and Graduation weekends in June, the downtown area is already bustling, and it seems logical for Live on the Avenue to commence after that period of activity. The series will still conclude at the end of September, a timeframe that proved effective this year in avoiding unpredictable weather and diminishing daylight. 2024 Series Program Plan:
With all the valuable feedback in mind we have developed a plan for this year’s series:
When: Friday and Saturday Nights
Dates: July 5 – September 28, 2024
Street Closure Timing: 4:30-9:30 pm (soft closure at 4:30 pm and hard closure at 5:30 pm) Live Music: Times will vary, but most entertainment will occur between 5:30-8:30 pm Music Location: Town Hall Plaza and Creek Park
Avenue Pedestrian Safety:
The Town will once again have a dedicated Central Marin Police Authority staff member to monitor street closure and safe car removal and cyclists walking bikes on the closed Avenue. Closure on San Anselmo Avenue; from Tunstead to Tamalpais Avenues:
o No parking zone and soft closure both start at 4:30 pm to clear the Avenue o Hard street closure: 5:30 pm – 9:30 pm
New Extension Area:
Adding-in an additional San Anselmo Avenue mini closure from Pine Street parking lot to Woodland Avenue.(requested by those merchants/restaurants).
Customer Parking:
The Town will once again be providing multiple zones with free and enforced 30-minute parking spaces from 4:30-6:00 pm on Fridays & Saturdays to help with end of day customer parking. The designated zones are the Town Hall parking lot (3 spaces), the Creek Park lot (3 spaces close to the Redwood Grove if the County work does not happen), and the Creek Park lot (3 spaces closest to the Coffee Roaster’s Bridge). All the spaces will be clearly marked.
Music & Family Entertainment:
Live music will take place on Fridays and Saturdays between 5:30 – 8:30 pm at Town Hall Plaza and Creek Park.
There will be a diverse range of musical genres as well as more family entertainment up and down the Avenue.
The Kid Zone will return in front of 623/621 San Anselmo Avenue 238
3 Family entertainment programing will also continue at Imagination Park Information about evening entertainment will be available at: www.LiveOnTheAvenue.org Town Marketing Plan:
Once again, we are happy to provide each San Anselmo business with tools to help promote Live on the Ave, and clear up any confusion over parking, Avenue closure timing and traffic flow. Please let us know if you would like any of this information delivered to your location:
Posters for your storefront (with QR code)
Postcards for your register counter for customers regarding street closures and event information – to help promote getting vehicles off the Avenue by 4:30pm Other Promotions:
Live on the Avenue website with detailed and updated information (easily found via QR code on all materials) + Information on Town website.
Light post banners down the Avenue and a banner strung across Tunstead Avenue at the Town entrance.
Social media posts - Town manager weekly newsletter, Live on the Avenue weekly newsletter, Instagram (Town and Recreation), Facebook, and Next Door Updated parking notices and signage along the Avenue – highlighting the Friday and Saturday closures. Signage in the pedestrian crosswalks that promotes the series and highlights the street closure information.
Food Options:
We are continuing to meet and communicate with the Town’s restaurants & food/beverage purveyors to discuss the options for providing the Live on the Avenue audience with more grab and go food/beverage options. We would love to have any restaurant owners/managers join in on the discussion so we can work towards solutions to feed the hungry crowds. Please contact: [email protected] – to be added to the distribution list.
Permits:
In order to keep the event safe and under control, we are instituting encroachment permits for anyone who want to have something on the Avenue – this includes food, activities, vendors. The permit is a quick form that includes a certificate of insurance and a minimal fee for the entire season. Details will be provided soon.
Questions/Comments?
We’d like to hear from you! Please email us at: [email protected] The Town Council will be considering and taking action on the details of the 2024 Live on the Avenue series plans at their meeting on Tuesday, February 13 at 7:00pm. It would be helpful to hear your questions and comments prior to that meeting and we encourage you to attend the meeting to show your support. Check the Town website for the complete meeting agenda.
It’s going to be another amazing summer in San Anselmo with Live on the Avenue! Respectfully,
Mattie O’Grady & Kelley Warner
Mattie O’Grady – Recreation Manager
Kelley Warner – Community Engagement Coordinator
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Item #: 2.4
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.4
MEETING DATE: February 13, 2024
AGENDA TITLE: Resolution Adopting a Fleet Zero-Emissions Vehicle Policy
FROM: Sean Youra, Climate Action Coordinator
RECOMMENDATION:
Adopt Resolution adopting a fleet zero-emissions vehicle (ZEV) policy (Attachment 1).
BACKGROUND
The Town of San Anselmo’s adopted Climate Action Plan (CAP) includes several measures to reduce transportation-related greenhouse gas (GHG) emissions with the most significant measure (Measure T-1) being to transition to zero-emissions vehicles (ZEVs) for residents, businesses, and the Town. As it relates to the Town’s fleet, the CAP recommends purchasing or leasing electric vehicles (EVs) for the fleet as older gas- or diesel-powered vehicles are replaced and powering the vehicles with 100 percent renewable sources by 2030. It also recommends installing EV chargers for Town fleet vehicles and using low carbon fuels like renewable diesel as a transition fuel where feasible until those vehicles are replaced with ZEVs.
On May 14, 2002, the Town Council adopted Resolution 3599, which gave preference to procuring the lowest emission vehicle available, practical, and reasonably cost competitive for a given application or where funding is available to assure that such vehicles are reasonably cost competitive.
On September 23, 2020, Governor Newsom signed Executive Order N-79-20, which set a Statewide goal that 100 percent of in-state sales of new light-duty passenger vehicles be zero-emission by 2035 and 100 percent of medium- and heavy-duty vehicles in the State be zero-emission by 2045.
On July 26, 2021, the Town’s Climate Action Commission (CAC) discussed the idea of a fleet electrification policy at its meeting and presented the policy idea to the Town Council on December 14, 2021. The Town Council subsequently agreed at the January 258
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11, 2022 meeting to consider this item at a future Council meeting after further staff analysis.
On April 28, 2023, the California Air Resources Board (CARB) approved the Advanced Clean Fleets regulation to help accomplish the goals set in Executive Order N-79-20 by requiring a phased-in transition toward zero-emission medium- and heavy-duty vehicles for fleets owned by State, local, and federal government agencies. The Advanced Clean Fleets regulation applies to medium- and heavy-duty on-road fleet vehicles with a gross vehicle weight rating (GVWR) greater than 8,500 pounds. The regulation requires that 50 percent of applicable vehicle purchases are zero-emissions beginning on January 1, 2024 and 100 percent of applicable vehicle purchases are zero-emissions starting January 1, 20271. Until 2035, both ZEVs and near-ZEVs (NZEVs) such as plug-in hybrid electric vehicles qualify to meet the purchasing requirements. Starting January 1, 2035, only ZEVs will meet the purchasing requirements. Authorized emergency vehicles including publicly owned police and fire department vehicles are exempted from the purchase requirements. Local governments must submit annual compliance reports to CARB starting April 1, 2024 and each year thereafter. If medium- or heavy-duty vehicles are removed or added to the fleet, this must also be reported to CARB within 30 days.
On June 27, 2023, the Marin Countywide Electric Vehicle Acceleration Strategy was discussed with the Town Council, which includes recommended strategies for increasing municipal fleet electrification including adopting an EV fleet replacement policy with the goal to convert 100% of municipal fleets to EVs by 2030. The Town Council directed staff to develop a work plan to prioritize strategies from the EV Acceleration Strategy for implementation.
On September 25, 2023, the CAC voted unanimously to recommend that the Town Council adopt the proposed Resolution to adopt a fleet ZEV policy (Attachment 1). Staff recommends Council adoption of the policy.
DISCUSSION/ANALYSIS
The proposed fleet ZEV policy was created in close collaboration with the Town’s Public Works staff who have vehicles that are currently included in the Town’s fleet vehicle inventory (Attachment 2). There are currently 19 vehicles in the fleet that would be subject to the proposed ZEV policy, and 8 of these vehicles would also be subject to the Advanced Clean Fleets regulation as they have a GVWR greater than 8,500 lbs. It should be noted that the policy only applies to vehicles owned or leased by the Town and does not apply to Central Marin Police Authority (CMPA) fleet vehicles or other vehicles owned by local or State agencies.
The purpose of the policy is to document the process and department responsibilities for purchasing and managing the Town’s vehicle fleet in a manner that minimizes GHG emissions and considers life-cycle costs when purchasing fleet vehicles. Adoption of the
1 Since the Town currently has less than 10 medium- or heavy-duty vehicles in the fleet, the Town is exempt from complying with the Advanced Clean Fleets purchasing requirements until 2027, but the Town is still responsible for the annual reporting requirements starting in 2024. 259
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policy would help implement several measures from the Town’s CAP, ensure compliance with the Advanced Clean Fleets regulation, save the Town money through reduced fuel and maintenance costs by purchasing ZEVs, and would serve as a model for the community by transitioning to ZEVs in a timely and cost-effective manner.
Furthermore, the policy is focused on reducing vehicle size/weight and optimizing the fleet size to reduce overall fleet management costs and reduce environmental impacts associated with the manufacturing and distribution of new vehicles.
To ensure the policy is adhered to, a Fleet Advisory Group consisting of Public Works, Finance, and Planning department staff would be established. They would also be responsible for developing and monitoring the Fleet Replacement Plan, which would identify: 1) a time frame for replacing each vehicle in the fleet (or disposing of it), 2) vehicle life-cycle costs (where feasible), 3) a suitable replacement vehicle that is compliant with the policy, 4) any available funding that can help lower the total cost for a ZEV or NZEV replacement, 5) if additional ZEV fueling/charging infrastructure will be required for any ZEVs added to the fleet, and 6) any exemptions to the policy that are granted by the Fleet Advisory Group. It is critical that the installation of ZEV fueling/charging infrastructure keep pace with future anticipated ZEV purchases for the fleet and that sufficient funding is allocated for this purpose.
A Fleet Manager would also be officially established with the adoption of the ZEV policy, which would be the Public Works Manager (or their designee). The primary responsibilities of the Fleet Manager would include maintaining the fleet vehicle inventory and submitting the annual compliance reports to CARB as required per the Advanced Clean Fleets regulation.
The proposed fleet policy is a ZEV-first policy, in which ZEVs would be prioritized for procurement. If a suitable ZEV isn’t available, then the next lowest-emission vehicle (i.e., a NZEV) would be prioritized for procurement followed by an internal combustion engine (ICE) vehicle capable of using an alternative fuel such as renewable diesel. The lowest priority in terms of procurement would be an ICE vehicle not capable of using an alternative fuel.
Additional preferences include ZEVs with bidirectional charging capability, if costs are similar to a ZEV without that capability and if the ZEV can meet all required user needs.
Similar considerations would be made when procuring EV charging stations (EVCS) for charging fleet vehicles. Both purchasing an e-bike and downsizing a vehicle (e.g., from heavy-duty to medium-duty) are included as preferences in the policy, if all user needs could still be met. Additionally, preference is given to leasing a vehicle or buying a used vehicle over purchasing a new one. This will help reduce the upfront cost associated with procuring ZEVs for the fleet, allow the vehicles to be replaced more often to keep pace with technological changes, and could accelerate the transition to ZEVs in the fleet overall.
The policy also directs the Fleet Manager to determine if alternative fuels can be used for current fleet vehicles, which would result in immediate GHG emissions reductions by 260
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switching to a fuel like renewable diesel. The Public Works Manager has already confirmed that renewable diesel is being used for any diesel vehicles in the fleet. Any changes to the fuel type used for each vehicle would be tracked in the fleet vehicle inventory.
Finally, three types of exemptions are included in the policy, which could be granted by the Fleet Advisory Group for a particular vehicle purchase, if the necessary criteria are met. The exemptions fall under three general categories: 1) Lack of available ZEV or NZEV on the market, 2) vehicle delivery delay, and 3) installation of ZEV fueling/charging infrastructure delay. In all of these exemption cases, the next lowestemission vehicle type would be prioritized for procurement, if an exemption is granted.
FISCAL IMPACT
If adopted by the Council, existing staff resources would be used to implement the fleet ZEV policy and additional staff time would need to be allocated for those serving on the Fleet Advisory Group. The FY 2023-24 adopted Town budget includes $270,000 for fleet replacements and vehicle operating costs under the Vehicle Replacement Fund.
The allocations for FY 2023-24 from Measure J also included $70,000 for installing EV charging infrastructure and purchasing EVs for the fleet. This allocated funding along with external funding from MCE, TAM, and other agencies will be used to implement the policy in procuring ZEVs for the fleet and installing any necessary charging infrastructure. For future fiscal years, the Fleet Advisory Group will be responsible for recommending fleet replacements during the annual budgeting process and any additional ZEV fueling/charging infrastructure that may be needed based on anticipated demand for ZEVs identified in the Fleet Replacement Plan.
GENERAL PLAN CONSISTENCY
The proposed Resolution is consistent with the Town’s General Plan including Circulation Element Objective 17 to work toward more widespread use of EVs to lower GHG emissions from transportation including “policies for conversion of the Town vehicle fleet” articulated in Policy 17.1.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Adoption of this Resolution does not require review under the California Environmental Quality Act (CEQA) because it does not constitute a “project” pursuant to California Public Resources Code section 21065 and CEQA Guidelines section 15378, as its adoption does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment.
The project is consistent with the following measures in the Town’s Climate Action Plan:
T-1: Zero Emission Vehicles
T-11: Zero and Low Emission Town Vehicles
T-12: Low Carbon Fuels
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CONCLUSION
Staff respectfully requests the Council’s adoption of the proposed Resolution.
ATTACHMENTS
Attachment 1 – Proposed Resolution
Attachment 2 – Fleet Vehicle Inventory
Attachment 3 – Presentation Slides
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Item 2.4 Attachment 1
RESOLUTION NO. XXXX
RESOLUTION OF THE SAN ANSELMO TOWN COUNCIL ADOPTING A FLEET
ZERO-EMISSIONS VEHICLE POLICY
WHEREAS, the Town Council of the Town of San Anselmo (“Town”) has established a Climate Action Commission, which is charged with implementing the Town’s Climate Action Plan; and
WHEREAS, the Climate Action Plan includes Measure T-1, related to ZeroEmission Vehicles, and provides that the Town will “Run Town fleet vehicles on 100% renewable sources by 2030; purchase or lease EVs for Town fleet wherever possible, unless no model is economically viable”; and “Install chargers for Town vehicles that may also be used by the public;” and
WHEREAS, the Town’s adopted Electric Vehicle Strategy states that Town fleet vehicles and Town staff commuting make up about 26% of the greenhouse gas (GHG) emissions generated by Town operations; and
WHEREAS, on May 14, 2002, the Town Council adopted Resolution 3599, which gave preference to procuring the lowest emission vehicle available, practical, and reasonably cost competitive for a given application or where funding is available to assure that such vehicles are reasonably cost competitive; and WHEREAS, on February 12, 2019, the Town Council adopted Resolution 4264 that amended the General Plan Circulation Element to add a goal of supporting transportation improvements and emerging vehicle technology that help reduce GHG emissions, and add Objective 17 to work toward more widespread use of EVs to lower GHG emissions from transportation including “policies for conversion of the Town vehicle fleet” articulated in Policy 17.1; and
WHEREAS, the Town’s Climate Action Commission discussed the idea of a fleet electrification policy at their July 26, 2021 meeting, presented the policy idea to the Town Council on December 14, 2021, and the Town Council subsequently agreed at their January 11, 2022 meeting to consider this item at a future meeting after further staff analysis; and
WHEREAS, Town Public Works and Planning Staff and the Climate Action Commission developed a Fleet Zero-Emissions Vehicle Policy (“Policy”) that promotes electrification of Town vehicles by actions including: documenting the process and department responsibilities for purchasing and managing the Town’s vehicle fleet in a manner that minimizes GHG emissions and considers life-cycle costs; implementing several measures from the Town’s Climate Action Plan; ensuring compliance with the Advanced Clean Fleets regulation; and saving the Town money through reduced fuel and maintenance costs by purchasing ZEVs; and
WHEREAS, the Town’s Climate Action Commission recommends Town Council adoption of the Policy (Exhibit “A”); and
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WHEREAS, the Marin Countywide Electric Vehicle Acceleration Strategy that was discussed with the Town Council at the June 27, 2023 meeting contains recommended strategies for increasing municipal fleet electrification including adopting an EV fleet replacement policy with the goal to convert 100% of municipal fleets to EVs by 2030; and WHEREAS, on September 23, 2020, the Governor signed Executive Order N-79- 20, which set a Statewide goal that 100 percent of in-state sales of new light-duty passenger vehicles be zero-emission by 2035 and 100 percent of medium- and heavyduty vehicles in the State be zero-emission by 2045; and WHEREAS, on April 28, 2023, the California Air Resources Board (CARB) approved the Advanced Clean Fleets regulation to help accomplish the goals set in Executive Order N-79-20 by requiring a phased-in transition toward zero-emission medium- and heavy-duty vehicles for fleets owned by State, local, and federal government agencies; and
WHEREAS, the implementation of the Advanced Clean Fleets regulation is expected to save $26.5 billion in statewide health benefits and provide a net cost savings of $48 billion to fleets; and
WHEREAS, the proposed Policy is consistent with the Town’s General Plan including Circulation Element Objective 17 to work toward more widespread use of EVs to lower GHG emissions from transportation including “policies for conversion of the Town vehicle fleet” articulated in Policy 17.1; and
WHEREAS, adoption of the Policy does not require review under the California Environmental Quality Act (CEQA) because it does not constitute a “project” pursuant to California Public Resources Code section 21065 and CEQA Guidelines section 15378, as its adoption does not involve an activity that has the potential to cause a direct or reasonably foreseeable indirect physical change in the environment; and WHEREAS, the Policy is consistent with the following measures in the Town’s Climate Action Plan: T-1: Zero Emission Vehicles; T-11: Zero and Low Emission Town Vehicles; and T-12: Low Carbon Fuels.
NOW, THEREFORE, THE TOWN COUNCIL HEREBY RESOLVES, that the Town of San Anselmo hereby adopts the Fleet Zero-Emissions Vehicle Policy attached as Exhibit “A” and directs staff to implement the policy with all due diligence, as appropriate.
RESOLUTION PASSED AND ADOPTED, at the regular meeting of the San Anselmo Town Council on the 13 day of February, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
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____________________________
Eileen Burke, Mayor
ATTEST:
________________________
Serge Avila, Town Clerk
EXHIBITS
A. Fleet Zero-Emissions Vehicle Policy
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EXHIBIT A: FLEET ZERO-EMISSIONS VEHICLE POLICY
Background and Purpose
The Town of San Anselmo’s adopted Climate Action Plan (CAP) includes several measures to reduce transportation-related greenhouse gas (GHG) emissions with the most significant measure being to transition to zero-emissions vehicles (ZEVs) for residents, businesses, and the Town. As it relates to the Town’s fleet, the CAP recommends purchasing or leasing electric vehicles (EVs) for the fleet whenever possible and charging them with 100% renewable sources by 2030. It also recommends installing EV chargers for Town fleet vehicles and using low carbon fuels such as renewable diesel as a transition fuel where feasible until those vehicles are replaced with ZEVs.
Additionally, the California Air Resources Board (CARB) Advanced Clean Fleets regulation adopted in April 2023 applies to local government fleets and affects mediumand heavy-duty on-road vehicles with a gross vehicle weight rating (GVWR) greater than 8,500 pounds. The regulation requires that 50 percent of applicable vehicle purchases are zero-emissions beginning on January 1, 2024 and 100 percent of applicable vehicle purchases are zero-emissions starting January 1, 2027.1 Until 2035, both ZEVs and near-ZEVs (NZEVs) such as plug-in hybrid electric vehicles qualify to meet the purchasing requirements. Starting January 1, 2035, only ZEVs will meet the purchasing requirements. Authorized emergency vehicles including publicly owned police and fire department vehicles are exempted from the purchase requirements.
Local governments must submit annual compliance reports to CARB starting April 1, 2024 and each year thereafter. If medium- or heavy-duty vehicles are removed or added to the fleet, this must also be reported to CARB within 30 days. Further information on the Advanced Clean Fleets regulation can be found on CARB’s website.
The purpose of the Fleet ZEV Policy is to document the process and department responsibilities for purchasing and managing the Town’s vehicle fleet in a manner that minimizes GHG emissions and considers life-cycle costs when purchasing fleet vehicles.
Objectives
The objectives of this policy are to:
1. Implement the recommended transportation-related measures from the CAP that impact fleet procurement and operations
2. Ensure compliance with the Advanced Clean Fleets regulation and exceed compliance, when feasible
1 Since the Town currently has less than 10 medium- or heavy-duty vehicles in the fleet, the Town is exempt from complying with the Advanced Clean Fleets purchasing requirements until 2027, but the Town is still responsible for the annual reporting requirements starting in 2024. 266
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3. Serve as a model for the community by transitioning to ZEVs in a timely and cost-effective manner
4. Reduce GHG emissions and air pollutants emitted from the combustion of gasoline and diesel used in Town vehicles
5. Save the Town money through reduced fuel and maintenance costs by transitioning to ZEVs and reducing vehicle size, weight, and other factors affecting fuel use, when appropriate
6. Optimize the fleet size to eliminate unused or underutilized vehicles and promote interdepartmental and cross-agency vehicle sharing, when possible Definitions
“Alternative Fuel” means any fuel other than gasoline, diesel, natural gas, or propane that are less polluting (e.g., renewable diesel).
“Authorized Emergency Vehicle” applies to publicly owned ambulances, fire department vehicles, and police department vehicles as defined in California Vehicle Code section 165. For the purposes of this policy, certain Public Works vehicles may also be considered emergency vehicles that may be needed to respond to emergencies. “Battery Electric Vehicle (BEV)” refers to a vehicle operating exclusively on a battery charge and not possessing or requiring an internal combustion engine. “Bidirectional Charging” refers to EVs and EVCS that allow electricity to flow from the grid to charge the vehicle or in the reverse direction flowing from the vehicle into the grid or into a building or appliance. Vehicle-to-grid (V2G), vehicle-to-home (V2H), and vehicle-to-load (V2L) are all examples of bidirectional charging that are differentiated by the intended use of the electricity flowing from the vehicle (e.g., V2H charging sends energy from the vehicle’s battery to power a home or building). “Electric Bike (E-bike)” refers to a motorized bicycle with an integrated electric motor used to assist propulsion.
“Electric Vehicle (EV)” refers to BEVs, HEVs, FCEVs, and PHEVs that include an electric motor.
“Electric Vehicle Charging Station (EVCS)” means a parking space that includes installation of EVSE at an EV Ready space.
“Electric Vehicle (EV) Ready Space” means a vehicle space which is provided with a branch circuit; any necessary raceways, both underground and/or surface mounted, to support EV charging, terminating in a receptacle or a charger. “Electric Vehicle Supply Equipment (EVSE)” means the conductors, including the undergrounded, grounded and equipment grounding conductors and the electric vehicle connectors, attachment plugs, and all other fittings, devices, power outlets or apparatus installed for the purpose of transferring energy between the premises wiring and the 267
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electric vehicle.
“Fleet” refers to the collection of vehicles utilized for Town operations that includes owned, leased, and shared vehicles.
“Fleet Replacement Plan” is a plan that identifies: 1) a time frame for replacing each vehicle in the fleet (or disposing of it), 2) vehicle life-cycle costs (where feasible), 3) a suitable replacement vehicle that is compliant with this policy, 4) any available funding that can help lower the total cost for a ZEV or NZEV replacement, 5) if additional ZEV fueling/charging infrastructure will be required for any ZEVs added to the fleet, and 6) any exemptions to this policy that are granted by the Fleet Advisory Group. “Gross Vehicle Weight Rating (GVWR)” refers to the maximum weight of the vehicle, as specified by the manufacturer. It includes total vehicle weight plus fluids, passengers, and cargo.
“Hybrid Electric Vehicle (HEV)” refers to a vehicle powered by an internal combustion engine that works in concert with an electric motor. The electric motor augments the engine allowing the vehicle to run in an all-electric mode for short distances. “Hydrogen Fuel-Cell Electric Vehicle (FCEV)” means a vehicle with an electric motor where energy for the motor is supplied by an electrochemical cell that produces electricity via the non-combustion reaction of hydrogen. FCEVs do not produce tailpipe emissions, only water vapor and warm air.
“Internal Combustion Engine (ICE) Vehicle” means a vehicle with a powertrain that includes an internal combustion engine that is powered by gasoline, diesel, natural gas, propane, or other fuel where the sole source of power is from the combustion of the onboard fuel to provide motive power. “Life-Cycle Cost” is the analysis of total cost over the anticipated lifetime of each vehicle. Costs may include acquisition cost, registration fees, insurance, maintenance, fuel, and projected resale value.
“Light-Duty Vehicle” is any vehicle with a gross vehicle weight of less than or equal to 8,500 pounds. Light duty vehicles include passenger cars, light duty trucks, sport utility vehicles (SUVs), minivans, and pick-up trucks.
“Medium-Duty or Heavy-Duty Vehicle” is any vehicle with a gross vehicle weight more than 8,500 pounds. Medium-duty vehicles include delivery trucks and buses. Heavyduty vehicles include tractor trailers and trucks with four or more axles. “Near-Zero-Emission Vehicle (NZEV)” refers to HEVs and PHEVs that have an internal combustion engine but can achieve an all-electric range using the electric motor. “Plug-In Hybrid Electric Vehicle (PHEV)” refers to a vehicle whose battery can be recharged by plugging a charging cable into an external electric power source, in addition to internally by its on-board internal combustion engine-powered generator. 268
Item 2.4 Attachment 1
Item 2.4 Attachment 1
“Removed from the fleet” or “vehicle disposed” refers to a vehicle that is no longer operated by the Town on or after the date the vehicle meets one of the following conditions:
a) Is sold out of the fleet, or
b) Is destroyed or scrapped
“Zero-Emissions Vehicle (ZEV)” means a vehicle with a zero-emissions powertrain that produces zero exhaust emission of any criteria pollutant (or precursor pollutant) or greenhouse gas under any possible operational modes or conditions. ZEVs include BEVs and FCEVs.
Responsibilities
Fleet Manager
The Public Works Manager (or their designee) shall be assigned the role of Fleet Manager and for the purposes of the Fleet ZEV Policy, is responsible for:
a) Maintaining an up-to-date inventory of all fleet assets that includes all necessary vehicle information required for the Advanced Clean Fleets annual compliance reports,
b) Submitting the annual compliance reports to CARB by April 1 each year, c) Reporting any medium- or heavy-duty fleet vehicle additions or removals to CARB within 30 days,
d) Maintaining records of reportable fleet procurement information to CARB for at least five years and providing these records to CARB upon request, e) Assigning unit numbers and ensuring that all vehicles have proper registration, license plates, stickers (including ZEV stickers), and insurance documentation, and
f) Communicating all significant changes in fleet needs to the Fleet Advisory Group Fleet Advisory Group
The Fleet Advisory Group shall be comprised of the Fleet Manager and representatives from each stakeholder department, which shall include at a minimum, representatives from the Public Works, Finance, and Planning Departments. The Fleet Advisory Group is responsible for:
a) Developing and monitoring the Fleet Replacement Plan including working with each applicable department to determine a suitable replacement vehicle for each vehicle in the fleet that is aligned with the requirements of this policy, b) Recommending updates to the ZEV Fleet policy, as needed, c) Overseeing the acquisition and disposal of fleet vehicles that meet the intent of the policy,
d) Recommending fleet replacements during the annual budgeting process, and e) Monitoring ZEV fueling/charging infrastructure available for fleet vehicle use and recommending infrastructure upgrades/expansions to include in the Town’s 269
Item 2.4 Attachment 1
Item 2.4 Attachment 1
Capital Improvement Program based on anticipated demand for ZEVs identified in the Fleet Replacement Plan
The Fleet Advisory Group will meet in January each year at a minimum to update the Fleet Replacement Plan and discuss potential fleet replacements that need to be budgeted for along with any new ZEV fueling/charging infrastructure.
Finance Department
The Finance Department will be responsible for:
a) Maintaining the accounting for the Vehicle Replacement Fund, b) Projecting the availability of funds for fleet replacement at each meeting of the Fleet Advisory Group, and
c) Tracking the depreciation of purchased vehicles and the capitalized leased vehicles
Policy
To accomplish the objectives of this policy, the following criteria shall be used to make acquisition decisions for new/replacement fleet vehicles, which are ranked in order of priority and preference:
1. ZEV
2. NZEV
3. ICE vehicle capable of using an alternative fuel
4. ICE vehicle not capable of using an alternative fuel Additionally, if the costs of a ZEV with bidirectional charging capability is similar to the costs of a ZEV without bidirectional charging capability, and the ZEV with bidirectional charging can meet all required user needs, then preference should be given to procuring a ZEV with bidirectional charging capability. Similar considerations should be made when procuring EVCS for charging ZEVs in the fleet.
To further help reduce fleet management costs and promote active transportation, if an e-bike can meet all the required user needs for the vehicle to be replaced, then preference should be given to procuring an e-bike over a ZEV. If an e-bike cannot meet the user needs, downsizing the vehicle (e.g., from heavy-duty to medium-duty) should be considered in the acquisition decision, if the downsized vehicle could meet all required user needs and vehicle functions.
The above criteria shall be used in determining potential replacement vehicles for each vehicle in the Fleet Replacement Plan. The Advanced Clean Fleets requirements for medium- and heavy-duty vehicles (i.e., 100% of vehicle purchases are ZEVs or NZEVs starting in 2027) must be factored into the development of the Fleet Replacement Plan to ensure compliance. The Fleet Replacement Plan should be updated at least annually and reflect any changes in the fleet vehicle inventory.
Furthermore, preference shall be given to leasing a vehicle or buying a used vehicle 270
Item 2.4 Attachment 1
Item 2.4 Attachment 1
over purchasing a new one. To ensure compliance with the Advanced Clean Fleets regulation, any used medium- or heavy-duty ICE vehicle purchased must have a 2010 or newer model year engine.
To account for the higher upfront costs associated with procuring ZEVs, a 20 percent cost differential threshold shall be used when comparing the cost-effectiveness of purchasing a ZEV vs. a non-ZEV. When comparing these costs, life-cycle costs should ideally be used along with factoring in available incentives for ZEVs. Any ZEV purchase that would exceed the 20 percent threshold shall require approval by the Town Manager. The Town Manager’s current signing authority is up to $50,000 and any purchase exceeding that amount shall require Town Council authorization prior to making the purchase.
As part of the monitoring and updating of the Fleet Replacement Plan, the Fleet Advisory Group shall continually optimize the fleet size by identifying unused or underutilized vehicles and evaluating any vehicle redundancy within the fleet. Any vehicles that have been identified as unused, underutilized, or redundant shall be considered for disposal in the Fleet Replacement Plan. However, emergency vehicles including some Public Works vehicles may be needed to respond to emergencies despite how often they are utilized. Prior to disposal, underutilized vehicles should be evaluated to determine if there is potential to share the vehicle with other departments or agencies to increase its utilization.
For any current non-ZEVs in the fleet, the Fleet Manager will determine if an alternative fuel such as renewable diesel can be used for the vehicle to further reduce vehicle emissions. Any changes to fuel type shall be documented in the fleet vehicle inventory.
Exemptions
The Fleet Manager is responsible for determining whether exemptions in complying with this policy may be required for certain fleet vehicles. Any exemptions must be approved by the Fleet Advisory Group and documented in the Fleet Replacement Plan.
Exemptions may be granted in the following circumstances:
If there is no ZEV or NZEV model available on the market that can meet the user needs and specifications for the vehicle’s intended purpose. If an exemption is granted, then an ICE vehicle capable of using an alternative fuel should be prioritized for procurement.
If there is a significant lead time (greater than six months) to deliver the ZEV and there is an immediate need to replace the current fleet vehicle. If an exemption is granted, then an NZEV should be prioritized for procurement. If there is a significant delay (greater than six months) in installing sufficient ZEV fueling/charging infrastructure and there is an immediate need to replace the current fleet vehicle. If an exemption is granted, then an NZEV should be prioritized for procurement.
271
Item 2.4 Attachment 1
Item 2.4 Attachment 1
It should be noted that the above exemptions are different than the ones provided in the Advanced Clean Fleets regulation. If an exemption to the State regulation is required, the Fleet Manager will be responsible for submitting an exemption request to CARB. 272
TOWN OF SAN ANSELMO FLEET VEHICLE INVENTORY
Vehicle #
Fixed
Asset # Yr Make Model Type GVWR (lbs) Fuel Type
8310 89 1993 Toyota Stakeside Truck Truck 5,000 Gas
8311 99 1999 Ford F-250 Super Duty Truck w/Tilt Body Truck 9,000 Gas 8312 56 1991 Ford Super Duty 3yd Dump Truck-#332036 Dump Truck 16,000 Gas 8326 91 1997 Ford Ranger Pick Up Truck Truck 5,000 Gas
8319 75 2003 Ford F-250 Pickup Truck Truck 9,000 Gas
8324 70 2000 Ford F-250 Flatbed Truck 9,000 Gas
8325 66 2002 Dodge Ram 2500 Pick Up Truck Truck 9,000 Gas 8328 497 2010 Chevrolet Kodiak Dump Truck Truck 19,500
Renewable
Diesel
8330 532 2014 Chevrolet 1500 Silverado Truck 7,000 Gas
8331 596 2014 Chevrolet 1500 Silverado Truck 7,000 Gas
8332 597 2014 Chevrolet 2500 Silverado Truck 7,000 Gas
8336 598 2023 Ford F-150 Lightning Truck 9,000 Electric 8337 599 2023 Chevrolet Colorado Truck 6,000 Gas
8338 100 2015 John Deere Tractor N/A
Renewable
Diesel
N/A 636 2016 Ford F-550 Bucket Truck Truck 19,500
Renewable
Diesel
N/A N/A 2019 YAMAHA Kodiak 450 - YFM45KDXJG ATV N/A Gas 8333 Sugarfoot 2019 Nissan Leaf 4D Sedan 6,000 Electric 8334 Indy 2019 Nissan Leaf 4D Sedan 6,000 Electric
8335 Yoda 2019 Nissan Leaf 4D Sedan 6,000 Electric
Item 2.4 Attachment 2
Item 2.4 Attachment 2
273
Fleet Zero-Emissions Vehicle Policy
SEAN YOURA, CLIMATE ACTION COORDINATOR
TOWN OF SAN ANSELMO
FEBRUARY 13, 2024
Item 2.4 Attachment 3
Item 2.4 Attachment 3
274
Key Terms • Zero-Emissions Vehicle (ZEV) - a vehicle with a zero -
emissions powertrain that produces zero exhaust emission of any criteria pollutant (or precursor pollutant) or
greenhouse gas under any possible operational modes or
conditions. ZEVs include Battery Electric Vehicles (BEVs) and Hydrogen Fuel-Cell Electric Vehicles (FCEVs).
• Near-Zero-Emission Vehicle (NZEV) - refers to Hybrid
Electric Vehicles (HEVs) and Plug-In Hybrid Electric
vehicles (PHEVs) that have an internal combustion engine but can achieve an all-electric range using the electric motor.
• Internal Combustion Engine (ICE) Vehicle - a vehicle with a powertrain that includes an internal combustion engine that is powered by gasoline, diesel, natural gas, propane, or other fuel where the sole source of power is from the combustion of the on-board fuel to provide motive power • Alternative Fuel - any fuel other than gasoline, diesel, natural gas, or propane that are less polluting (e.g.,
renewable diesel).
Item 2.4 Attachment 3
Item 2.4 Attachment 3
275
Background
• San Anselmo Climate Action Plan
(CAP)
• Recommends:
• Purchasing or leasing EVs for Town
fleet and running the fleet on 100%
renewable sources by 2030
• Installing EV chargers for fleet
vehicles
• Using renewable diesel and low- carbon fuels as transition fuels • Marin Countywide EV
Acceleration Strategy
• Recommends adopting an EV
fleet replacement policy with the
goal to convert 100% of fleets to
EVs by 2030
Source: San Anselmo 2021 GHG Inventory Report
Item 2.4 Attachment 3
Item 2.4 Attachment 3
276
Background • Advanced Clean Fleets (ACF) Regulation • Approved by the California Air Resources Board (CARB) on April 28, 2023 • Applies to medium- and heavy-duty on- road fleet vehicles owned by State, local, and federal agencies with a gross
vehicle weight rating (GVWR) greater
than 8,500 pounds
• Requires: • 50% of applicable vehicle purchases are zero-emissions beginning on January 1, 2024
• 100% of applicable vehicle purchases are zero-emissions starting January 1, 2027 • Since San Anselmo has less than 10 medium- or heavy-duty vehicles, the Town is exempt from complying with the
ACF purchasing requirements until 2027,
but still has to start reporting fleet
information to CARB this year
Item 2.4 Attachment 3
Item 2.4 Attachment 3
277
Policy Objectives
Implement the recommended transportation-related measures from the CAP that impact fleet procurement and operations
Ensure compliance with the ACF regulation and exceed compliance, when feasible Serve as a model for the community by transitioning to ZEVs in a timely and cost-effective manner Reduce greenhouse gas (GHG) emissions and air pollutants emitted from the combustion of gasoline and diesel used in Town vehicles
Save the Town money through reduced fuel and maintenance costs by transitioning to ZEVs and reducing vehicle size, weight, and other factors affecting fuel use, when appropriate Optimize the fleet size to eliminate unused or underutilized vehicles and promote interdepartmental and crossagency vehicle sharing, when possible Item 2.4 Attachment 3
Item 2.4 Attachment 3
278
Responsibilities
• Fleet Manager
• Public Works Manager(or their designee)
• Maintain the fleet vehicle inventory
• Submit annual compliance reports to CARB
• Fleet Advisory Group
• Comprised of Public Works, Finance, and Planning department staff • Ensure the policy is adhered to
• Develop and regularly update the Fleet Replacement Plan • Recommend infrastructure upgrades to support new ZEVs in the fleet Item 2.4 Attachment 3
Item 2.4 Attachment 3
279
Requirements
Prioritization of ZEVs for procurement
Utilize alternative fuels for non-ZEVs when possible
Preference for bidirectional charging capability for ZEVs and EV charging stations
Preference for procuring an e-bike or downsizing a
vehicle, when feasible
Preference for leasing or buying used over buying new
vehicles
Identify any unused, underutilized, or redundant vehicles in the fleet to be considered for disposal or sharing with other departments/agencies Life-cycle costs should be analyzed when comparing costs of ZEVs to non-ZEVs
Item 2.4 Attachment 3
Item 2.4 Attachment 3
280
Exemptions
• Types of exemptions:
• Lack of available ZEV or near-ZEV (NZEV) on the market • Vehicle delivery delay
• Installation of ZEV fueling/charging infrastructure delay • Exemptions must be granted by the Fleet Advisory Group • If granted, the next lowest-emission vehicle type should be prioritized for procurement
Item 2.4 Attachment 3
Item 2.4 Attachment 3
281
Cost Analysis
EV Model EV Cost ICE Model ICE Cost Cost Difference % Difference Average %
Difference
Ford F-150 Lightning $49,995Ford F-150 $45,410 $4,585 9.6 21.6 Ford Mustang Mach-e $42,995Ford Mustang Mach 1 $55,570 -$12,575 -25.5 Hyundai Kona Electric $33,550Hyundai Kona $22,140 $11,410 41.0 Jaguar I-Pace $71,300Jaguar F-Pace $52,400 $18,900 30.6 Chevy Bolt $29,700Mazda 3 Hatchback $23,550 $6,150 23.1 Volvo XC40 Recharge $53,550Volvo XC40 $38,350 $15,200 33.1 Nissan Leaf $28,040Nissan Sentra $20,200 $7,840 32.5
Volkswagon ID.4 $38,995Volkswagon Tiguan $26,950 $12,045 36.5 Tesla Model 3 $38,990
Mercedes-Benz AClass $33,950 $5,040 13.8
*All models are 2023 with similar configurations
Life-cycle vehicle costs include
acquisition cost, registration fees,
insurance, maintenance, fuel use,
and other costs over the
anticipated lifetime of the vehicle
Source: PG&E Calculating Total Cost of Ownership (TCO) for Municipal EV Fleet Electric Vehicle (EV) vs. Internal Combustion Engine (ICE) Vehicle Acquisition Costs Total Cost of Ownership (TCO) = Life-cycle Costs – Resale Value – Incentives Item 2.4 Attachment 3
Item 2.4 Attachment 3
282
Fleet ZEV
Funding
PG&E EV Fleet Program
•$4,000 for medium- or heavy-duty vehicles
TAM EV Fleet Program
•$2,500 for EVs (purchase or lease)
•$5,000 for fuel-cell EVs (FCEVs)
•$1,500 for plug-in hybrids
•$1,000 for used EVs and FCEVs
•75% of the cost of an e-bike (up to $1,000)
California Clean Vehicle Rebate Project (CVRP)
•$2,000 for EVs
•$4,500 for FCEVs
•$1,000 for plug-in hybrids
Federal Commercial Clean Vehicle Credit
•Now available to tax-exempt organizations through the passage of the Inflation Reduction Act (IRA)
•ZEVs and NZEVs are eligible
•Maximum credit of $7,500 per vehicle for GVWRs less than 14,000 lbs and $40,000 per vehicle for GVWRs over 14,000 lbs
MTC Fleet Electrification Technical Assistance
•Provides consultant assistance for fleet electrification planning Item 2.4 Attachment 3
Item 2.4 Attachment 3
283
Questions?
Item 2.4 Attachment 3
Item 2.4 Attachment 3
284
Item #: 2.5
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.5
MEETING DATE: February 13, 2024
AGENDA TITLE: Installation of Nalo Xboxes at Town Facilities FROM: Dannielle Mauk, Director of Community
Services
RECOMMENDATION: Council approve the Installation of Nalo Xboxes at Town Facilities.
BACKGROUND
In Marin, fatal overdoses and drug poisonings have doubled in the past three years and are the leading cause of accidental death. On average, there is more than one fatal overdose or drug poisoning each week in Marin and two nonfatal overdoses each day.
This trend is mainly driven by increased use of fentanyl, a high potency opioid.
Fentanyl is a high-potency synthetic opioid typically manufactured abroad and often mixed with other illicit drugs, particularly pills and powders. Health authorities are especially concerned about deaths that have occurred among teens who unwittingly take fake prescription drugs laced with fentanyl, purchased on social media and on the street. Three out of four fentanyl-related deaths in Marin involved another substance. “The nature of the local opioid crisis has shifted from prescription opioids to fentanyl,” said Dr. Matt Willis, Marin County Public Health Officer. “We need to build on our success in tackling prescription drug misuse to meet an even greater challenge. New very potent opioids are flooding the illicit market, and we’re seeing more overdoses in every community in Marin.”
After success reducing the harm of prescription opioids in Marin County, a rebranded countywide coalition has set a new goal to reduce drug overdoses, with a special focus on fentanyl, in 2023. Organizers of OD Free Marin have formed action teams to approach the growing crisis from different angles. Using proven tactics from the previous RxSafe Marin coalition, OD Free is educating Marin County communities (from schools to nonprofits), distributing Narcan (a life-saving opioid reversal spray), and helping individuals with substance use disorders (SUDs) access treatment options. 285
Item #: 2.5
DISCUSSION/ANALYSIS
Naloxone, or Narcan, is a medication approved to reverse overdose by opioids.
Naloxone is given when a person is showing signs of opioid overdose. It blocks the toxic effects of the overdose and is often the difference between an individual living or dying. A Nalo Xbox is a hard acrylic box mounted to a wall that provides 24/7 access to naloxone and is an effective measure of addressing the increase of opioid overdoses.
The boxes are latched but open (unlocked) so they can be easily restocked, and community members can take Narcan as needed. Labels with QR codes to instruction videos are added to each box. In addition, a pocket card is rubber-banded to each kit.
Both are available in English and Spanish. Training on how to use Narcan can be found at odfreemarin.org and we would require staff at each location where we have placed Nalo Xboxes to watch the training video on the County website.
Under State law, people who administer or attempt to administer Narcan will be immune from civil or criminal liability, if they can demonstrate that they meet the criteria set forth in the statute (Cal. Civ. Code § 1714.22). Specifically, the person administering the Narcan must show that they have appropriate training, acted in good faith and with general care, and did not receive compensation for administering Narcan. (Cal. Civil Code § 1714.22(f).) There are instructions for administering Narcan on the box. In addition, a person may receive training via a video available through a link and QR code that can be found on each box of Narcan. Finally, ODFree Marin and partners can also provide staff and community training, which would be appropriate for Town staff and volunteers who may be administer Narcan:www.ODFreeMarin.org/Narcan.
Staff is recommending placing Nalo Xboxes at the following (10) locations:
Snack Shack at Memorial Park (1)
Vista Room, Tam Room, Parkside Preschool, Recreation Office and lower classrooms at Isabel Cook Community Center (5)
Robson Harrington House (1)
Library (1)
Outside Council Chambers and Lobby at Town Hall (2)
If the installation of Nalo Xboxes is approved, staff would also plan on host tabling events in partnership with the County to distribute Narcan, test stripes and information twice a year. We would host tabling at Town events.
FISCAL IMPACT
The Town would purchase the Nalo Xboxes. The preliminary cost for the boxes would be $700 and Public Works would install the boxes. Each box cost approximately $70 (10).
A free supply of Narcan can be ordered from the Naloxone Distribution Project. Staff members on-site would restock boxes as needed.
286
Item #: 2.5
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).
ATTACHMENT
Attachment 1 - County Naloxone FAQ
Attachment 2 - Narcan Pocket Card
287
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Naloxone (Narcan): Frequently Asked Questions
1. What is naloxone? Naloxone is a life-saving medication that reverses an opioid overdose while having little to no effect on an individual if opioids are not present in their system. Naloxone works by blocking the opioid receptor sites, reversing the toxic effects of the overdose. Naloxone is a prescription medication but in California it is also available without needing a physician’s prescription through pharmacies, local public health department programs and other community agencies. Naloxone is not a controlled substance. It has few known adverse effects, and no potential for abuse.
Naloxone should be administered when a patient is showing signs of opioid overdose.
The medication can be given by intranasal [nose] spray, intramuscular (into the muscle), subcutaneous (under the skin), or by intravenous injection. [Source: DHCS FAQ]
2. What is NARCAN (naloxone HCl) Nasal Spray? NARCAN® Nasal Spray is a prescription medicine used for the treatment of an opioid emergency such as an overdose or a possible opioid overdose, indicated by signs of breathing problems and severe sleepiness or not being able to respond. NARCAN® Nasal Spray is to be given right away and does not take the place of emergency medical care. [Source: DHCS FAQ]
3. Is naloxone Safe? Yes. There is no evidence of significant adverse reactions to naloxone.5 Administering naloxone in cases of opioid overdose can cause withdrawal symptoms when the person is dependent on opioids. Withdrawal symptoms might include headaches, changes in blood pressure, rapid heart rate, sweating, nausea, vomiting, and tremors. This is uncomfortable without usually being life threatening.6, 7 The risk that someone overdosing on opioids will have a serious adverse reaction to naloxone is far less than their risk of dying from overdose.8, 9 Naloxone works if a person has opioids in their system and has no harmful effect if opioids are absent. Naloxone should be given to any person who shows signs of an opioid overdose or when an overdose is suspected.
10 [Source: NIDA]
4. What do I do if I suspect someone is having an overdose? Follow your usual procedures for responding to a medical emergency, beginning with a call to 911.
Administering Narcan after calling 911 can save a life. If you decide to intervene by administering naloxone, follow the instructions on the box and/or stay on the line with 911 since they can also support you through the administration of naloxone.
5. Am I required to administer naloxone? No. This is an individual choice only you can make.
288
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6. How can I—or anyone obtaining Narcan from the vending machine—learn how to use it? There are instructions on the box of Narcan. Each box also includes a link and QR code for how to access a training video (English and Spanish) and additional local resources. ODFree Marin and partners can also provide staff and community trainings.
Additional information can be accessed at www.ODFreeMarin.org/Narcan.
7. What if I administer Narcan to someone that I suspect is having an overdose? What are my liabilities? In general, if you have the appropriate training, act in good faith and with general care, and do not receive compensation for administering Narcan, then you should not be held liable for administering Narcan. (Ca. Civil Code § 1714.22.) You should receive appropriate training before administering Narcan. Please see question 6 for information on how to obtain this training.
8. Do we screen who has access to the machine? For example, are there concerns if minors obtain this medication since it is free and available? We understand that youth may access Narcan through the vending machines. Since naloxone will not hurt someone who is not overdosing, has no recreational value or abuse potential, and the instructions are to first call 911, naloxone is a harm reduction tool that we do not need to limit access to by age.
9. What happens if the machine has no more Narcan or if there is an issue with the machine? Marin BHRS and ODFree Marin will be responsible for refilling the machine and addressing any repairs or other issues. HHS staff can reach us at [email protected] or 415-473-3478. Information for the public on how to contact us will be posted on the machine and will refer individuals to [email protected].
10. Where can I find out more information on local efforts and resources for opioid prevention and treatment?
a. ODFree Marin: Information on Naloxone/Narcan, Substance Use Treatment Resources and other efforts to combat the opioid epidemic. You can find out more at www.ODFreeMarin.org or contact us at [email protected]. b. Federal Resources: CDC Resources on Overdose Prevention / NIDA: Naloxone for Opioid Overdoses: Life-Saving Science
c. Various Helplines for Marin residents experiencing mental health and/or substance use issues:
i. Behavioral Health and Recovery Services Access Line (24/7): Information and Referral to substance use treatment services (1-888-818-1115) ii. Crisis Text Line: Text Marin to 741741
iii. Mobile Crisis Team: 415-473-6392 (Monday through Friday 8 am – 9 pm and Saturday from 11:00 am - 9:00 pm)
iv. National Suicide Prevention Lifeline (800) 273-8255 / Linea Nacional de Prevención del Suicidio (888) 628-9454
289
How to Save a Life
from Opioid Overdose:
Use Narcan Spray!
Cómo salvar una vida ante
una sobredosis de opioides:
¡Use Narcan en aerosol!
290
Call 911 (use hands-free speaker!)
Immediately use Narcan spray: Insert
nozzle in one nostril. Firmly press plunger.
Roll them on their left side in the recovery
position.
If they don’t revive in 2-3 minutes, use
another dose. Repeat every 2-3 minutes
until they respond.
Administer rescue breaths every five
seconds if needed.
¡Llame al 9-1-1! (usar teléfono con altavoz)
Use el spray de naloxona (Narcan) si está
disponible: Ponga el aplicador en una fosa
nasal. Presione completamente el émbolo.
Póngalo de lado izquierdo en posición de
recuperación.
Si no reviven en 2 o 3 minutos, use dosis
adicionales cada 2 o 3 minutos hasta que
respondan.
Un respiraciones de rescate después de cada
cinco segundos.
If you think someone is overdosing:
1. 2.
3. 4.
5. Si cree que alguien tiene una sobredosis:
1. 2.
3. 4.
5. 291
Nozzle
Boquilla
Plunger
Émbolo
Knee stops body from
rolling onto stomach
Hand supports
head
Pupilas puntiformes
Inconsciencia
Respiración lenta o con
dificultad (volviéndose
azul)
Señales de una
sobredosis de opioides:
Recovery Position
Posición de recuperación
Pinpoint Pupils
Unconsciousness
Slow or no breathing (turning blue)
Signs of an Overdose:
La rodilla impide que el cuerpo
ruede sobre el estómago
La mano apoya
la cabeza
292
Servicios de Salud Conductual y Recuperación de Marin
(24/7): 1-888-818-1115
Línea de mensajes de texto para crisis: envíe MARIN
por mensaje de texto al 741741
Resources
Recursos
Narcan Use Video
Video de uso de Narcan
Marin Behavioral Health & Recovery Services
(24/7): 1-888-818-1115
Crisis Text Line: Text MARIN to 741741
Suicide Lifeline: Call 988
odfreemarin.org/narcan
293
Item #: 2.6
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.6
MEETING DATE: February 13, 2024
AGENDA TITLE: Review the list of Town Council committee assignments and make appointments for 2024
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For the Town Council review the list of Council committee assignments and make appointments for 2024
BACKGROUND
Town Councilmembers serve on a variety of committees, some of which are internal to the Town and some of which are regional. It has been the Council's practice to review the list of appointments each year and make new appointments as desired or needed.
At the regular meeting of January 23, 2024, the Council moved to hear this item at the next scheduled meeting.
DISCUSSION/ANALYSIS
The following is a list of the current assignments:
Committee
Name
Meeting
Day &
Time
How
Often
Purpose &
Budget Council
member
Council
member
Alternate
1. Infrastructure
and Fiscal
Monitoring
Committee
(formerly
Financial
Advisory/Capi
tal Programs)
Thursday
6:30pm Quarterly
Ensure town
finances are
open/transparent
Fineman Kullaway
N/A
294
Item #: 2.6
2. Chamber
of Commerce
Third
Tuesday
Mornings
Monthly
Promote economic
growth of the
community by
connecting local
businesses, sharing
resources, and
addressing
economic
challenges
Colbert N/A N/A
3. Economic
Development
Committee
Second
Tuesday
8:45 am
Quarterly
Encourage
economic
development in San
Anselmo
Colbert Kullaway N/A
4. Flood
Committee
Wednesday/
Thursday
6:30pm/7:00
pm
As needed
Ensure flooding
issues in San
Anselmo are
addressed
Burke Burdo N/A
5. Memorial
Park
Community
Advisory
Committee
As
Needed
Oversee volunteers
for special projects
to update Memorial
Park
Burdo Burke N/A
6. Racial
Equity
Committee
First
Tuesday
6:30pm
Monthly
Address racial
equity and social
justice issues and
ensure Town
policies are
equitably enforced
Fineman Burdo Colbert
7. Reimagine
Creek Park
Community
Advisory
Committee
September
Between
5:30pm7:00pm
As needed
Negotiate
reopening of plaza
and determine
plans for future
Colbert Fineman Burdo
8. Climate
Action
Commission
Fourth
Monday
7:00 pm
Quarterly
Support adaptation
planning and
promote strategies
to cope with the
impacts of climate
change Vacant Vacant N/A
9. Memorial
Park Master
Plan &
Review
Committee
TBD TBD
To assist with and
provide
opportunities for the
community to
participate in the
review process for
the southside of the
park, the
Commission
recommends
assembling a
Memorial Park
Burke Burdo N/A
295
Item #: 2.6
Master Plan Review
Committee
(MPMPRC). The
Committee would
consist of two
Councilmembers,
two Parks &
Recreation
Commissioners,
the Director of
Public Works, the
Assistant Public
Works Director, the
Director of
Community
Services, and the
Recreation Senior
Supervisor. The
committee would
consist of 8
members who
would ensure
opportunities for the
greater community
to become aware of
and involved in the
review process.
The review process
will include a
community survey
and public
meetings designed
to engage the
community to
determine desired
existing and
potential uses of
the southside of the
park
County/Regional Committees:
10. ABAG
General
Assembly
Varied Semiannually
Strengthen
cooperation and
collaboration
across local
governments
Budget:
$3,334,592 [1]
Burdo N/A Vacant
11. CDBG
Upper Ross
Valley
App. 4 times
a year
Evenings on
Zoom
scheduled
per poll
Semiannually
Decide Community
Development Block
Grant funding for
local projects
Budget: $135-2.5
Mill Annually [2]
Burke N/A N/A
12. Central
Marin Police
Second
Thursday Quarterly Administration and oversight of the Kullaway Burdo ColbertBurke 296
Item #: 2.6
Authority 6:00pm CMPA
Budget:
$14,888,412 [3]
Fineman
Colbert
13. Flood
Control
District Zone 9
Varied
6:30 pm
1-2
times/year
as needed
Reduce
frequency/severity
of flooding in Ross
Valley Watershed
Budget:
$8,491,982 [4]
Burdo N/A Kullaway
14. League of
California
Cities, North
Bay
Mostly
Social Quarterly
Promote
cooperative
advocacy through
exchange of ideas
and information
Budget: [5]
Burdo N/A Colbert
15. MCCMC
Climate
Action
Committee
Policy body to guide
work done countywide on climate
change
Budget: [6]
Fineman N/A Kullaway
16. MCCMC
Disaster
Preparedness
Committee
As Needed As
Needed
Assess disaster
preparedness
activities and
programs and
coordinate best
practices between
jurisdictions
Budget: [7]
Burdo N/A Fineman
17. MCCMC
Homeless
Committee
As Needed As
Needed
Reduce issues
around
homelessness
Budget: [8]
Burdo N/A N/A
18. MCCMC
Legislative
Committee
Fourth
Monday
8:00 am
Monthly
Discuss pending
federal and state
legislation affecting
cities and make
recommendations
on actions to be
taken
Budget: [9]
Fineman N/A Currently
Vacant
19. Marin
Clean Energy
Authority
(Form 700)
First
Thursday
7:00 pm
Monthly
Promote an
equitable, clean,
affordable, and
reliable energy
economy
Budget:
$656,370,000 [10]
Fineman N/A Kullaway
20. Marin
Emergency
Radio
Authority
(MERA)
(Form 700)
Fourth
Wednesday
3:30 pm
Monthly
Oversight of the
operation of the
MERA radio system
Budget:
$2,769,401 [11]
Burdo N/A
1st: Condry 2nd: Donery
21. Marin
Wildfire
Third
Thursday Monthly Coordinate wildfire preparation and Fineman Burdo N/A 297
Item #: 2.6
Prevention
Authority
(Form 700)
3:00 pm adaptation to limit
loss of life and
property damage,
while protecting
environmental
diversity
Budget:
$19,896,878 [12]
22. Refuse &
Recycling
Subcommittee
Negotiate refuse
contract(s) with
Marin Sanitary
Service and
address
refuse/recycling
issues
Budget: [13]
Burdo Burke N/A
23. Ross
Valley Fire
Board (Form
700)
Second
Wednesday
6:30 pm
Monthly
Oversee and
management and
operations of Ross
Valley fire
department
Budget:
$13,616,107 [14]
Colbert Burdo Fineman
24. Ross
Valley School
District
Tuesdays
7:00pm
1-2 times
per month
Oversee
educational affairs
and policies of
Ross Valley
schools
Budget:
$25,821,372 [15]
Colbert N/A N/A
25. Ross
Valley Yellow
Bus JEPA
Varied
Between
5:30 and
6:00pm
As
Needed
Provide enhanced
public oversight
and transparency
regarding schoolrelated traffic relief
in Ross Valley
through policy
guidance and
advice to Marin
Transit
Budget:
$1,227,840 [16]
Burdo N/A Colbert
Staff: Donery
26. Safe
Routes to
Schools
10:00 am Monthly
Identify safety
issues and develop
plans to address
issues, including
infrastructure and
enforcement
strategies
Budget: [17]
Colbert N/A Vacant
27. Transportation
Authority of
Marin (TAM)
(Form 700)
Fourth
Thursday
6:00 pm
Board of
Commissioners
Monthly
Address Marin’s
transportation
needs
Budget:
$50,279,477 [19]
Colbert N/A Burke
298
Item #: 2.6
FISCAL IMPACT
There will be no fiscal impact.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Assigning committee assignments and making appointments 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).
ATTACHMENTS
Attachment 1- Table of Current Town Council Committee Appointments 299
Item 2.6- Attachment 1
Town of San Anselmo
Current Town Council Committee Appointments
Committee
Name
Meeting Day &
Time
How
Often
Purpose & Budget Council
member
How long in
committee
Council
member
How long in
committee
Alternate How long in
committee
Town Committee/Entity Liaisons:
1. Infrastructure
and Fiscal
Monitoring
Committee
(formerly Financial
Advisory/Capital
Programs)
Thursday
6:30pm Quarterly Ensure town finances are
open/transparent
Fineman
Colbert
Jan. 2021
Dec. 2017- Jan. 2023
Kullaway
Burke
Jan. 2023
Jan. 2021-Jan. 2023
N/A N/A
2. Chamber of
Commerce
Third Tuesday
Mornings Monthly
Promote economic growth of the
community by connecting local
business, sharing resources, and
addressing economic challenges
Colbert Dec. 2017 N/A N/A N/A N/A
3. Economic
Development
Committee
Second Tuesday
8:45 am Quarterly Encourage economic
development in San Anselmo Colbert Dec. 2017
Kullaway
Fineman
Jan. 2023
Jan. 2021 N/A N/A
4. Flood
Committee
Wednesday/Thursday
6:30pm/7:00pm As needed Ensure flooding issues in San
Anselmo are addressed Burke Feb. 2022 Burdo Feb. 2022 N/A N/A
5. Memorial Park
Community
Advisory
Committee
As Needed Oversee volunteers for special
projects to update Memorial Park Burdo Jan. 2021 Burke Jan. 2021 N/A N/A
6. Racial Equity
Committee
First Tuesday
6:30pm Monthly
Address racial equity and social
justice issues and ensure Town
policies are equitably enforced
Fineman
Colbert
Feb. 2023
Jan. 2021 Burdo Jan. 2021 Colbert Feb. 2023
7. Reimagine
Creek Park
Community
Advisory
Committee
September
Between 5:30pm7:00pmAs needed Negotiate reopening of plaza and determine plans for future Colbert 2020 Fineman Jan. 2021 Burdo Jan. 2021
8. Climate Action
Commission
Fourth Monday
7:00 pm Quarterly
Support adaptation planning and
promote strategies to cope with
the impacts of climate change Vacant N/A Vacant N/A N/A N/A 300
Item 2.6- Attachment 1
9. Newly Formed:
Memorial Park
Master Plan &
Review
Committee
TBD TBD
To assist with and provide
opportunities for the community
to participate in the review
process for the southside of the
park, the Commission
recommends assembling a
Memorial Park Master Plan
Review Committee (MPMPRC).
The Committee would consist of
two Councilmembers, two Parks
& Recreation Commissioners, the
Director of Public Works, the
Assistant Public Works Director,
the Director of Community
Services, and the Recreation
Senior Supervisor. The
committee would consist of 8
members who would ensure
opportunities for the greater
community to become aware of
and involved in the review
process. The review process will
include a community survey and
public meetings designed to
engage the community to
determine desired existing and
potential uses of the southside of
the park
Burke Burdo N/A N/A N/A N/A
301
Item 2.6- Attachment 1
Committee
Name
Meeting Day &
Time
How
Often
Purpose & Budget Council
member
How long in
committee
Council
member
How long in
committee
Alternate How long in
committee
County/Regional Committees:
10. ABAG
General Assembly Varied Semiannually
Strengthen cooperation and
collaboration across local
governments
Budget: $3,334,592 [1]
Burdo Feb. 2020 N/A N/A Vacant N/A
11. CDBG Upper
Ross Valley
App. 4 times a year
Evenings on Zoom
scheduled per poll
Semiannually
Decide Community Development
Block Grant funding for local
projects
Budget: $135-2.5 Mill Annually
[2]
Burke
Fineman
Jan. 2023
Feb. 2020- Jan. 2023 N/A N/A N/A N/A
12. Central Marin
Police Authority
Second Thursday
6:00pm Quarterly
Administration and oversight of
the CMPA
Budget: $14,888,412 [3]
Kullaway
Colbert
Jan. 2023
Jan. 2021- 2023 Burdo Since 2023
Colbert
Burke
Fineman
Colbert
Jan. 2023
Feb. 2022- Jan. 2023
Jan.2021- Feb. 2022
Dec.2017-Jan.2021
13. Flood Control
District Zone 9
Varied
6:30 pm
1-2
times/year,
as needed
Reduce frequency/severity of
flooding in Ross Valley
Watershed
Budget: $8,491,982 [4]
Burdo Jan. 2023 N/A N/A Kullaway Jan. 2023
14. League of
California Cities,
North Bay
Mostly Social Quarterly
Promote cooperative advocacy
through exchange of ideas and
information
Budget: [5]
Burdo
Fineman
Jan. 2023
Feb. 2020- Jan. 2023 N/A N/A Colbert Dec. 2017
15. MCCMC
Climate Action
Committee
Policy body to guide work done
county-wide on climate change
Budget: [6]
Fineman Jan. 2021 N/A N/A Kullaway Jan. 2023
16. MCCMC
Disaster
Preparedness
Committee
As Needed As Needed
Assess disaster preparedness
activities and programs and
coordinate best practices
between jurisdictions. Budget: [7]
Burdo Jan. 2023 N/A N/A Fineman Feb. 2020
17. MCCMC
Homeless
Committee
As Needed As Needed Reduce issues around
homelessness. Budget: [8] Burdo Since Feb. 2022
Feb.2020- Feb.2022 N/A N/A N/A N/A
18. MCCMC
Legislative
Committee
Fourth Monday
8:00 am Monthly
Discuss pending federal and
state legislation affecting cities
and make recommendations on
actions to be taken Budget: [9]
Fineman
Burdo
Since Feb. 2022
Jan.2021-Jan.2022 N/A N/A Currently Vacant
Burdo
Currently Vacant
Feb.2022-Jan.2023
19. Marin Clean
Energy Authority
(Form 700)
First Thursday
7:00 pm Monthly
Promote an equitable, clean,
affordable, and reliable energy
economy
Fineman Jan. 2023 N/A N/A Kullaway
Fineman
Jan. 2023
Feb.2020-Jan.2023
302
Item 2.6- Attachment 1
Budget: $656,370,000 [10]
Committee
Name
Meeting Day &
Time
How
Often
Purpose & Budget Council
member
How long in
committee
Council
member
How long in
committee
Alternate How long in
committee
20. Marin
Emergency Radio
Authority (MERA)
(Form 700)
Fourth Wednesday
3:30 pm Monthly
Oversight of the operation of the
MERA radio system
Budget: $2,769,401 [11]
Burdo 2020 N/A N/A 1st: Condry
2nd: Donery
2016
2017
21. Marin Wildfire
Prevention
Authority
(Form 700)
Third Thursday
3:00 pm Monthly
Coordinate wildfire preparation
and adaptation to limit loss of life
and property damage, while
protecting environmental diversity
Budget: $19,896,878 [12]
Fineman
Burdo
Jan. 2023
2020-Jan.2023
Burdo
Burke
Jan. 2023
Feb.2022-Feb.2023 N/A N/A
22. Refuse &
Recycling
Subcommittee
Negotiate refuse contract(s) with
Marin Sanitary Service and
address refuse/recycling issues
Budget: [13]
Burdo Jan. 2021 Burke Jan. 2023 N/A N/A
23. Ross Valley
Fire Board (Form
700)
Second Wednesday
6:30 pm Monthly
Oversee and management and
operations of Ross Valley fire
department
Budget: $13,616,107 [14]
Colbert Jan. 2023 Burdo Feb. 2020 Fineman Feb. 2022
24. Ross Valley
School District
Tuesdays
7:00pm
1-2 times
per month
Oversee educational affairs and
policies of Ross Valley schools
Budget: $25,821,372 [15]
Colbert Dec. 2017 N/A N/A N/A N/A
25. Ross Valley
Yellow Bus JEPA
Varied
Between 5:30 and
6:00pm
As Needed
Provide enhanced public
oversight and transparency
regarding school-related traffic
relief in Ross Valley through
policy guidance and advice to
Marin Transit
Budget: $1,227,840 [16]
Burdo
Colbert
Jan. 2023
Jan.2019-Jan.2023 N/A N/A
Colbert
Staff: Donery
Burdo
Jan. 2023
Jan. 2021-Jan.2023
26. Safe Routes
to Schools 10:00 am Monthly
Identify safety issues and
develop plans to address issues,
including infrastructure and
enforcement strategies
Budget: [17]
Colbert Dec. 2017 N/A N/A Vacant Vacant
27. Transportation
Authority of Marin
(TAM) (Form 700)
Fourth Thursday
6:00 pm
Board of
Commissioners
Monthly
Address Marin’s transportation
needs
Budget: $50,279,477 [19]
Colbert Dec. 2017 N/A N/A Burke Jan. 2021
303
Item 2.6- Attachment 1
Budget Sources
[1] Source: https://abag.ca.gov/sites/default/files/documents/2023-08/2023-24%20ABAG%20Budget%20and%20Work%20Plan-Approved.pdf [2] Source:
[3] Source: https://www.centralmarinpolice.org/DocumentCenter/View/1564/budget-23-24 [4] Source: https://storage.googleapis.com/proudcity/marinwatershedprogramca/uploads/2022/07/Flood-Zone-9-Proposed-Baseline-Budget-FY-2022-23.pdf [5] Source:
[6] Source:
[7] Source:
[8] Source:
[9] Source:
[10] Source: https://www.mcecleanenergy.org/wp-content/uploads/2022/04/MCE-Proposed-Budget-FY-22-23_04082022.pdf [11] Source: https://meraonline.org/wp-content/uploads/2023/07/MERA_GB_07-26-23_Item-A2_A_June-2023-Operating.pdf [12] Source: https://assets-global.website-files.com/6107823cbe8db485b50aa8f8/637bd9f1462460a1366e1f51_MWPA-AnnualReport_11212022_WEB.pdf [13] Source:
[14] Source: https://rossvalleyfire.org/document-library/file/financial/budgets/2023-24%20RVFD%20Adopted%20Budget.pdf [15] Source: https://go.boarddocs.com/ca/rova/Board.nsf/files/CF9NMK609BE1/$file/RVSD%20Budget%202022-23%20DRAFT.pdf [16] Source: https://marin.granicus.com/MetaViewer.php?view_id=&event_id=3008&meta_id=1197924 [17] Source:
[18] Source: https://saferoutespartnership.org/sites/default/files/srts_funding_final.pdf [19] Source: https://www.tam.ca.gov/wp-content/uploads/2023/06/FY2023-24-TAM-Final-Annual-Budget.pdf 304