Tuesday, January 14, 2025 6:20 PM
I. Interviews for the Historical Commission and the Parks and Recreation Commission- 6:20 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/88013788911
Or Telephone: +1 669 900 6833 | Webinar ID: 880 1378 8911 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 electronic device.
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.
4 Interviews by Time, Attachment No. and Applicant Name (10 Minutes Each) Staff Report (DOC)
6:20 PM Attachment 1- Marcie Miller- Historical Commission Application w Resume (PDF) 6:30 PM Attachment 2- Ryan Lafrenz- Parks and Rec Commission- Application w Resume (PDF) 6:40 PM Attachment 3- Serge Ndjemba- Parks and Rec- Application no Resume (PDF) 6:50 PM Attachment 4- Nate (Charles) Marsh- Parks and Rec- Application no Resume (PDF) Call to Order. Optional Pledge of Allegiance: The Mayor or a designated Council member will recite Town Council Agenda January 14, 2025
1 1. Consent Agenda:
1.1 Approval of the Draft Minutes of the Regular Meeting of Tuesday, December 10, 2024
1.2 Receive and File the Fiscal Year 2023-2024 Audited Annual Financial Report
1.3 Receive and File the Report of Checks Issued, December 2024
1.4 Approve the Town of San Anselmo Downtown Hanging Flower Basket Funding Request
1.5 Recreation Fund Revenue and Expenditure Reports December 2024
1.6 Accept the Resignation of Ginny Svigals from the Economic Development Committee and 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.
Council requests for future agenda items.
Council committee liaison reports, questions and comments to staff; staff miscellaneous items.
Special Presentation.
Adopt a Proclamation Recognizing Nancy Altman for her Exemplary Years of Community Service.
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 December 10, 2024 Regular Town Council Meeting (DOC)
Staff Report (DOC)
Attachment 1 Financial Report FY 2024 (PDF)
Attachment 2 Required Communications (PDF)
Attachment 3 Memorandum of Internal Control (PDF)
Staff Report (DOCX)
Attachment 1 Check Report December 2024 (PDF)
Staff Report (DOC)
Staff Report (DOC)
Attachment 1 - Group Summary (PDF)
Attachment 2 - Capital Outlay (PDF)
Town Council Agenda January 14, 2025
2 Promote Mark Jeffrey to a Full Voting Member Position
1.7 Consider Canceling the Regular Town Council Meetings Scheduled for July 8, August 12, November 25 and December 23, 2025
2. Public Hearing:
2.1 Public Hearing to Consider Adoption of Ordinance Amendments to Title 10 “Planning and Zoning”, Chapter 6 “Accessory Dwelling Units”; and associated CEQA Exemption Finding.
The Ordinance Amendments are exempt from CEQA pursuant to Public Resources Code section 21080.17 and CEQA Guideline sections 15301 and 15061(b)(3).
3. Council Business Items:
3.1 Live on the Avenue 2024 Recap & Review. 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).
3.2 Consider Making Appointments to the Historical Commission and to the Parks and Recreation Commission. Appointing a volunteer to serve on a committee 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 physical change in the environment. (Cal. Pub. Res. Code Section 21065).
Staff Report (DOC)
Attachment 1- Ginny Svigals Resignation (DOC)
Staff Report (DOC)
In general, the following procedural order applies to public hearing items:
•Disclosure of Ex Parte communications (Appeals)
•Staff Presentation
•Town Council Questions
•PUBLIC COMMENT – limited to 3 minutes/person
•Town Council discussion/action
Staff Report
Attachment 1 - Ordinance (PDF)
Attachment 2 - Planning Commission Resolution No. 2024-18 (PDF) Public Comment- CalHDF
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 (DOC)
Attachment 1 - Live on the Avenue 2024 Recap Presentation (PDF) Staff Report (DOC)
Attachment 1- David Lillevand- Historical Commission- Application no Resume (PDF) Attachment 2- Richard Miner- Historical Commission- Application no Resume (PDF) Attachment 3- Judy Coy- Historical Commission- Application no Resume (PDF) Town Council Agenda January 14, 2025
3 3.3 For the Council to Review the List of Town Council Committee Assignments and Make Appointments for 2025. 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).
Attachment 4- Elizabeth Anderson- Historical Commission- Application no Resume (PDF) Attachment 5- Marcie Miller- Historical Commission Application w Resume (PDF) Attachment 6- Ryan Lafrenz- Parks and Rec Commission- Application w Resume (PDF) Attachment 7- Serge Ndjemba- Parks and Rec- Application no Resume (PDF) Attachment 8- Nate (Charles) Marsh- Parks and Rec- Application no Resume (PDF) Attachment 9- May 9 2023- Staff Report- Interview an Appointment Processes for BCCs (PDF)
Staff Report (DOC)
Attachment 1 - Town Council Appointments and Vacancies (DOC) Attachment 2- 2024 Town Council Committee Appointments (DOC) 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 accommodations to help ensure 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 January 28, 2025.
Administration Department
Town Hall, main floor
525 San Anselmo Avenue
San Anselmo, CA 94960
(415) 258-4691
Town Council
Tarrell Kullaway, Mayor
Steve Burdo, Vice Mayor
Eileen Burke, Councilmember
Chantel Walker, Councilmember
Yoav Schlesinger, Councilmember
Staff
David Donery, Town Manager
Town Council Agenda January 14, 2025
4 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
Mattie O'Grady, Community Services Director
Mike Norton, Chief of Police
Dan Mahoney, 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 January 14, 2025
5 Item #: Interviews
STAFF REPORT
TOWN OF SAN ANSELMO Item #: Interviews
MEETING DATE: January 14, 2025
AGENDA TITLE: Conducting One Interview for the Historical Commission and Three Interviews for the Parks and
Recreation Commission
FROM: Administration, Serge Avila, Town Clerk
RECOMMENDATION
Staff recommends that the Town Council conduct one (1) interview for the Historical Commission and four (4) interviews for the Parks and Recreation Commission.
Below are four (4) applicants scheduled to be interviewed by the Town Council.
Interview
Time Name Board, Committee or Commission
6:20 PM Marcie Miller Historical Commission
6:30 PM Ryan Lafrenz Parks and Recreation Commission
6:40 PM Serge Ndjemba Parks and Recreation Commission
6:50 PM Nate (Charles) Marsh Parks and Recreation Commission The Council will have the opportunity make appointments to the Historical Commission and the Parks and Recreation Commission later today.
FISCAL IMPACT
None.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Conducting interviews is not defined as a project under CEQA (Section 15378 CEQA Guidelines).
6 Item #: Interviews
ATTACHMENTS
Attachment 1- Marcie Miller- Historical Commission- Application w/Resume Attachment 2- Ryan Lafrenz- Parks and Recreation Commission- Application w/Resume Attachment 3- Serge Ndjemba- Parks and Recreation Commission- Application Attachment 4- Nate (Charles) Marsh- Parks and Recreation Commission Application 7 Submit Date: Aug 05, 2024
First Name Middle
Initial
Last Name
Email Address
Home Address Suite or Apt
City State Postal Code
Primary Phone Alternate Phone
Town of San Anselmo, CA
Application for Appointment to a San Anselmo Board/Commission/Committee Profile
Question applies to multiple boards
If you are interested in applying for a Youth Commissioner opportunity, please click here. You will not need to fill out the below form to be considered for a Youth Commissioner position.
Occupation
Director Programs & Education
Employer's Address
Marin History Museum 1125 B St San Rafael, CA 94901
Which Boards would you like to apply for?
Historical Commission: For Review
Number of years as resident of San Anselmo?
10 Number of years as a resident in Marin?
58 Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:
Kaufman, Michelle 415 533 5858 Gordon, Carol 415 444 6311 Hanna, Nadine 415 827 1205 Education Level Achieved *
College/University Degree
Marcie Miller
Marcie Miller
8 Upload a Resume
You may attach other documentation which you
believe would be helpful to the Council in its
selection process.
Interests & Experiences
I would be able to regularly attend the meetings of this Board/Commission/Committee.
Yes No
I would be available to attend additional meetings when they are necessary.
Yes No
I am familiar with the responsibilities and functions of this Board/Commission/Committee.
Yes No
I have attended meetings of the Board/Commission/Committee as a member of the public.
Yes No
List briefly, previous experience serving the public office, and/or civic commissions, boards, or committees:
12 Years member Elks Lodge, with responsible Volunteer responsibilities Participates with Marin Archival Committee
Reasons for this appointment:
Interest in Historical Organizations
What are your qualifications for this appointment?
15 years' experience with the Marin History Museum, every aspect of operations Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?
Transparency & Availability
LinkedIn Profile
Resume_Brief_MM_8_2024.docx
Marcie Miller
9 Please Agree with the Following Statement
I understand that I and all other applicants will be personally interviewed by the Town Council (or the entity overseeing the Steering and Short Term Committees) as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.
I Agree
E-Signature:
Marcie Miller
Thank you for your interest in serving the Town of San Anselmo and its citizens. For further information, please contact the Town Clerk, [email protected] or 415-258- 4660.
Marcie Miller
10 Marcie Miller
Objective : To participate with a local Historical Society I have a passion for telling the stories of people and places in Marin County through wellresearched lectures and docent-led walking tours. Some of those include:
Mt. Olivet Cemetery Walking tour
San Rafael B Street Walking Tour
Downtown Fairfax Walking Tour
Boyd Gate House Tour
Education
Brookside Elementary
Hidden Valley Middle School
Sir Francis Drake High School, Graduated 1971
UCSD Extension – Graduated in 1986
Experience
35 years in Allied Health Care, HMO Health Insurance Administrator, Marin County 2008 to current Marin History Museum
Volunteer Docent
Museum Operations Manager
Program Director
Elementary Education Director
Background
My family relocated to San Anselmo, Marin County in 1966. After attending Elementary, Middle and High School in San Anselmo, I graduated from U.C. San Diego. Returning to Marin County, I made a career in Health Insurance Administration. After working for 35 years, I found I had a passion for local Marin History in my retirement. This led to volunteering with the Marin History Museum, and I eventually accepted the staff position of Program Director. For the past 16 years, I have had the opportunity to share stories about the people and places of Marin County through lectures and walking tours and third grade education. Resident of San Anselmo and Fairfax for 58 years
16 years with the Marin History Museum
Passion for sharing stories of the People and Places of Marin County through Lectures and Walking Tours
11 Submit Date: Sep 16, 2024
First Name Middle
Initial
Last Name
Email Address
Home Address Suite or Apt
City State Postal Code
Primary Phone Alternate Phone
Town of San Anselmo, CA
Application for Appointment to a San Anselmo Board/Commission/Committee Profile
Question applies to multiple boards
If you are interested in applying for a Youth Commissioner opportunity, please click here. You will not need to fill out the below form to be considered for a Youth Commissioner position.
Occupation
Business Owner
Employer's Address
Which Boards would you like to apply for?
Parks and Recreation Commission: For Review
Number of years as resident of San Anselmo?
11 Number of years as a resident in Marin?
12 Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:
Anderson, Jessica - 415.613.7071 Anderson, Judy - 415.342.6877 Altman, Nancy - 415.806.0359
Ryan R Lafrenz
Ryan R Lafrenz
12 Education Level Achieved *
High School Diploma or GED
College/University Degree
Master's Degree
Interests & Experiences
I would be able to regularly attend the meetings of this Board/Commission/Committee.
Yes No
I would be available to attend additional meetings when they are necessary.
Yes No
I am familiar with the responsibilities and functions of this Board/Commission/Committee.
Yes No
I have attended meetings of the Board/Commission/Committee as a member of the public.
Yes No
List briefly, previous experience serving the public office, and/or civic commissions, boards, or committees:
Board Member / Nicholas School of the Environment Representative - NorCal Chapter Duke University Jan 2004 - Jun 2020 Board Member - National Alumni Board University of Portland Jun 2009 - Jun 2015 Board Member / Secretary - North Bay Chapter Trout Unlimited Jan 2009 - Jun 2015 Parks & Recreation Commission Town of San Anselmo Apr 2017 - Present Reasons for this appointment:
As you'll see in my qualifications statement below, I look forward to broadening my efforts in preserving, maintaining and expanding our parks and open spaces. I have found significant satisfaction in supporting the Town of San Anselmo and look forward to continuing into the future.
What are your qualifications for this appointment?
As a current member of San Anselmo's Parks & Recreation Commission, I think I am uniquely qualified to help with San Anselmo's parks and programs. I have served on this Commission since April 2017 and look forward to continuing my efforts in supporting our Town's unique and varied parks and programming. I have been passionate about the outdoors and environmental pursuits virtually all of my life and strive to foster those feelings in others.
This passion has led me down a career path of environmental consulting all over the Bay Area and later informed the ethos of the two manufacturing and retail businesses that I currently operate (organic baby clothing made in San Francisco and retail business supporting American-made products). Having two children in a local middle school has further cemented my desire to help preserve, maintain and grow our available parks and youth recreational programming. Our family is a group of avid walkers, hikers, athletes and bicyclists who truly appreciate what all our parks have to offer - physically, mentally and emotionally.
Ryan R Lafrenz
13 Upload a Resume
You may attach other documentation which you
believe would be helpful to the Council in its
selection process.
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?
The current conditions (physical) at Memorial Park and youth programming.
LinkedIn Profile
https://www.linkedin.com/in/ryanlafrenz
Please Agree with the Following Statement
I understand that I and all other applicants will be personally interviewed by the Town Council (or the entity overseeing the Steering and Short Term Committees) as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.
I Agree
E-Signature:
Ryan Lafrenz
Thank you for your interest in serving the Town of San Anselmo and its citizens. For further information, please contact the Town Clerk, [email protected] or 415-258- 4660.
Ryan_Lafrenz_Resume_2022_P_R.pdf
Ryan R Lafrenz
14 15
• Optimized client opportunity through online CRM database – coordinated company marketing efforts through email campaigns, webinars, conferences, advertisements and company collateral Associate Scientist / Consultant 2006 – 2007
CH2M Hill, Oakland, CA
• Served as Scientist / Ecologist / Task Manager / Interim Biologist for California Department of Transportation • Completed and delivered and completed habitat assessments, floral and faunal surveys (including State and Federally listed species), tree surveys, wetland delineations, USACE Section 404 permitting, San Francisco RWQCB permitting and CEQA document preparation
• Coordinated client and subcontractor relationships through successful task scheduling, cost estimating, budgeting, staffing, negotiation, completion and deliverables
Environmental Analyst / Consultant 2004 – 2006
EDAW, INC. (acquired by AECOM in 2005), San Francisco, CA • Served as deputy Project Manager / Scientist / Ecologist / Forester / Fisheries Specialist for Bureau of Land Management, U.S. Army, Santa Clara Valley Water District, Hanson Aggregates and San Francisco Public Utilities Commission, Hetch Hetchy Water and Power System
• Completed renewable energy site assessment, habitat assessments, floral and faunal surveys, invasive species surveys, tree surveys, fish surveys, wetland delineations, USACE Section 404 permitting, San Francisco RWQCB permitting, and CEQA/NEPA document preparation
• Coordinated client and subcontractor relationships through successful task scheduling, cost estimating, budgeting, staffing, negotiation completion and deliverables
Senior Staff Scientist / Consultant 2001 – 2004
LFR Levine Fricke (acquired by ARCADIS in 2008), Emeryville, CA • Served as Field Scientist / Biologist / Remediation Specialist / Construction Monitor / Health & Safety Auditor for numerous California / Washington regulatory agencies and private corporations • Completed Phase I / II ESA activities, UST monitoring , marsh / riparian sampling and habitat restoration, ecological and human health risk assessments, habitat assessments, floral and faunal surveys (including state and federally-listed species), wetland delineations, geospatial surveying, agrochemical drinking water monitoring, air sampling, soil and groundwater investigations / remediation activities, minor O&M of groundwater treatment systems, cost estimation, construction and remediation oversight, EH&S site audits (asbestos/mold), USACE Section 404 permitting, San Francisco RWQCB permitting, and CEQA/NEPA document preparation • Coordinated client and subcontractor relationships through successful task scheduling, cost estimating, budgeting, agency negotiation completion and deliverables
Skills
Business Development Team Leadership Corporate Sustainability Strategic Planning Data / Risk Analysis Company / Product Launch Account Development / Management Retail Design / Development Brand Strategy / Positioning Strategic Sales / Marketing / e-Commerce Sourcing / Manufacturing Program Management Client / Stakeholder Relations Multi-dimensional Thinking Collaborative Communication Education
Master of Environmental Management (Resource Ecology / Forestry), Duke University, Durham, NC May 2001 Bachelor of Science (Biology / Chemistry), University of Portland, Portland, OR May 1999 Volunteer Experience
Commissioner, Town of San Anselmo Parks & Recreation Commission 2017 – Present Board Member, Duke Club of Northern California 2004 – 2020 Board Member, San Anselmo Preschool 2015 – 2018
Board Member / Secretary, Golden Gate Trout Unlimited 2009 – 2015 Board Member, University of Portland National Alumni Board 2009 – 2015 Certifications / Professional Affiliations
Qualified Environmental Professional (QEP), IPEP
SFMADE, San Francisco Made, Certified Local Manufacturing Organization 16 Submit Date: Dec 11, 2024
First Name Middle
Initial
Last Name
Email Address
Home Address Suite or Apt
City State Postal Code
Primary Phone Alternate Phone
Town of San Anselmo, CA
Application for Appointment to a San Anselmo Board/Commission/Committee Profile
Question applies to multiple boards
If you are interested in applying for a Youth Commissioner opportunity, please click here. You will not need to fill out the below form to be considered for a Youth Commissioner position.
Occupation
Head of School
Employer's Address
53 Woodland Ave, #8, San Anselmo, CA 94960
Which Boards would you like to apply for?
Parks and Recreation Commission: For Review
Number of years as resident of San Anselmo?
16 month
Number of years as a resident in Marin?
16 month
Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:
April Philips: 415-465-2603 Maja Loncar: 301-526-8403 Andrej Loncar: 240-893-4040 Education Level Achieved *
College/University Degree
Serge P Ndjemba
Serge P Ndjemba
17 Upload a Resume
You may attach other documentation which you
believe would be helpful to the Council in its
selection process.
Interests & Experiences
I would be able to regularly attend the meetings of this Board/Commission/Committee.
Yes No
I would be available to attend additional meetings when they are necessary.
Yes No
I am familiar with the responsibilities and functions of this Board/Commission/Committee.
Yes No
I have attended meetings of the Board/Commission/Committee as a member of the public.
Yes No
List briefly, previous experience serving the public office, and/or civic commissions, boards, or committees:
I worked with the San Francisco department of Elections as volunteer and inspector.
Reasons for this appointment:
I have a strong interest in the city as we offer French summer camps and courses for adults.
What are your qualifications for this appointment?
I'm an educator.
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?
Serving the general public. - Increase the visibility - Offer more programs - Partner with business or local organizations
LinkedIn Profile
https://www.linkedin.com/in/sergendjemba/
Serge P Ndjemba
18 Please Agree with the Following Statement
I understand that I and all other applicants will be personally interviewed by the Town Council (or the entity overseeing the Steering and Short Term Committees) as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.
I Agree
E-Signature:
serge ndjemba
Thank you for your interest in serving the Town of San Anselmo and its citizens. For further information, please contact the Town Clerk, [email protected] or 415-258- 4660.
Serge P Ndjemba
19 Submit Date: Nov 09, 2024
First Name Middle
Initial
Last Name
Email Address
Home Address Suite or Apt
City State Postal Code
Primary Phone Alternate Phone
Town of San Anselmo, CA
Application for Appointment to a San Anselmo Board/Commission/Committee Profile
Question applies to multiple boards
If you are interested in applying for a Youth Commissioner opportunity, please click here. You will not need to fill out the below form to be considered for a Youth Commissioner position.
Occupation
Contractor
Employer's Address
84 Monterey Avenue San Anselmo CA 94960
Which Boards would you like to apply for?
Parks and Recreation Commission: For Review
Number of years as resident of San Anselmo?
4 Number of years as a resident in Marin?
10 Name and phone numbers of three San Anselmo residents who can be contacted for referral information about me:
Kent Matson 415-370-5513 Adam Wise 415-297-9473 Victoria George 415-747-6948 Education Level Achieved *
Associate's Degree
Charles N Marsh
Charles N Marsh
20 Interests & Experiences
I would be able to regularly attend the meetings of this Board/Commission/Committee.
Yes No
I would be available to attend additional meetings when they are necessary.
Yes No
I am familiar with the responsibilities and functions of this Board/Commission/Committee.
Yes No
I have attended meetings of the Board/Commission/Committee as a member of the public.
Yes No
List briefly, previous experience serving the public office, and/or civic commissions, boards, or committees:
I have no experience serving on any public board but have volunteered on many public projects both in San Anselmo and other cities both in and outside California.
Reasons for this appointment:
My wife and I moved to San Anselmo in the spring of 2022 looking for a kid-friendly location to raise our son. When we found our home in San Anselmo, I feel we stumbled upon what might be the most kid-friendly location in all of the Bay Area. This inspired me to get involved with local volunteer projects including the Memorial park playground refurbish and the rebuild of the Memorial Park skate park. Having the opportunity to be more formally involved with the Parks and Rec Commission would be an honor.
What are your qualifications for this appointment?
Being a Contractor in San Anselmo, while also volunteering on projects in the community, has given me the opportunity to get to know many of the public works staff and city officials.
This has given me a uniquely informed perspective on budgeting and building practices as I manage and complete my own projects, while advising neighbors and friends on their own.
I've also been a skateboarder and mountain biker most of my life, along with many other outdoor activities, and feel that I can relate to what youth and adults hope to see in this city.
My father in law is disabled and does a lot of disability rights work and this has also given me a perspective around equal access that I think would benefit city decision-making.
Briefly, what do you consider to be the most important, one or two current issues facing this Board/Commission/Committee?
The two most important issues to me would be bicycle access to Sorich ridge fire roads from the end of San Francisco Blvd. and the rebuilding of Memorial park tennis courts, basketball court, skatepark, snack shack and restroom facility. The southwest side of memorial park is also need of an upgrade and I would love to help with bringing this to fruition.
Charles N Marsh
21 Upload a Resume
You may attach other documentation which you
believe would be helpful to the Council in its
selection process.
LinkedIn Profile
Please Agree with the Following Statement
I understand that I and all other applicants will be personally interviewed by the Town Council (or the entity overseeing the Steering and Short Term Committees) as part of the selection process for this appointment. I also understand that my application material will be a public document and available on the Town's website. Sensitive materials that you don't wish to be posted on the website should not be included with the application.
I Agree
E-Signature:
Charles N Marsh
Thank you for your interest in serving the Town of San Anselmo and its citizens. For further information, please contact the Town Clerk, [email protected] or 415-258- 4660.
Charles N Marsh
22 Item #: 1.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.1
MEETING DATE: January 14, 2025
AGENDA TITLE: Approval of the Draft Minutes of the Regular Town Council Meeting of the December 10, 2024
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For Council to consider the approval of the Draft Minutes of the Regular Town Council meeting of December 10, 2024
ATTACHMENT:
Attachment 1- December 10, 2024, Draft Minutes
23 1
San Anselmo Draft Council Minutes
Regular Meeting
Town Council Chambers and via Zoom
Tuesday, December 10, 2024
Interviews for the Library Tax Oversight Committee- 6:50 p.m.
Councilmember Alexis Fineman, Brian Colbert, Vice Mayor, Tarrell Kullaway and Mayor Eileen Burke, interviewed Ms. Laurie Nardone.
Call to Order: Optional Pledge of Allegiance
COUNCILMEMBERS PRESENT: Steve Burdo
Eileen Burke, Mayor
Brian Colbert (outgoing)
Alexis Fineman (outgoing)
Tarrell Kullaway
Yoav Schlesinger (incoming)
Chantel Walker (incoming)
STAFF MEMBERS PRESENT: Dave Donery, Town Manager
Megan Acevedo, Town Attorney
Serge Avila, Town Clerk
Heidi Scoble, Planning Director
Linda Kenton, Assistant Town Manager/
Town Librarian
Sean Condry, Public Works Director
Mattie O’Grady, Community Services Director
Open Time for Public Expression
Ross spoke about Flood Zone 9 and the culture of the district. Public questions are not answered and money is wasted. He is concerned about the loss of the Redwood trees in Creek Park.
Eva discussed accountability with respect to the new Council and the problems in the Middle East.
Council requests for future agenda items; Committee liaison reports; questions and comments to staff; miscellaneous items
Councilmember Fineman reported she attended the Marin Clean Energy (MCE) meeting; the Marin Wildfire Prevention Authority (MWPA) meeting.
Councilmember Burdo reported he attended the November 13th meeting of the Ross Valley Fire Board; the Ross Valley Paramedic Authority (RVPA) meeting; the Tree Lighting Event; Councilmember Colbert reported he attended the Cedars Art Show; the Transportation Authority of Marin (TAM) meeting; the Marin Transit meeting; the Tree Lighting Event; the California Association of Counties meeting in Pasadena.
24 2
Vice Mayor Kullaway reported she attended the Tree Lighting Event.
Mayor Burke reported she attended the Tree Lighting Event.
Special Presentation
Adopt a Mayor’s Proclamation Recognizing Curt Reis for his Commitment to the Residents of San Anselmo
Mayor Burke read and presented the Proclamation to Mr. Reis.
Mr. Reis thanked the Council for this recognition. He stated he will continue to advocate for the issues that are important to him including rent control.
Mayor Burke opened the meeting to public comments.
Mr. Peter Getz, member of the Democratic Socialists of America (DSA), stated he will continue to work with Mr. Reis on important social issues.
Mr. Joe McGarry stated he worked with Mr. Reis on the rent control issue. This is a dire situation and action is needed to keep individuals in Marin County.
Ms. Stephanie Hellman thanked the Council for acknowledging Mr. Reis.
Eva stated Mr. Reis deserves all the praise stated in the Proclamation.
Mayor Burke closed the meeting to public comments.
The Council congratulated Mr. Reis and thanked him for his service to the Town.
1. Consent Agenda
1.1 Approve the Draft Minutes of the Regular Town Council Meeting- November 12, 2024
1.2 Approve the Draft Minutes of the Special Town Council Meeting- November 21, 2024
1.3 Receive the Revenue and Expenditure Reports, November 2024
1.4 Receive the Report of Checks Issues, November 2024
1.5 Authorize the Town Manager to execute a Professional Services Agreement with Telecom Law Firm, P.C. to provide contract technical legal planning assistance concerning applications for telecommunications facilities
1.6 Consider to Approve a Notice of Completion (NOC) for the Town Hall Lighting Improvement Program
1.7 Accept the 2023 Town Hall Roof and HVAC Project and Authorize Staff to File a NOC
1.8 Consider the Approval of Announcing and Publishing Impending Expiration Terms for Boards, Committees and Commission Seats (Maddy Act Posting)
1.9 Adopt a Resolution Ratifying the Canvass of Returns from the Marin County Registrar of Voters Office for the General Municipal Election of November 5, 2024 and Declaring 25 3
the Elected Persons Receiving the Largest Number of Votes for the Office of Town Council, as well as declaring the results for Ballot Measures N and O Mayor Burke opened the meeting to public comments
There were no comments.
Mayor Burke closed the meeting to public comments.
M/s, Burdo/Kullaway, Motion to approve the Consent Calendar.
AYES: Burdo, Colbert, Fineman, Vice Mayor Kullaway, Mayor Burke Council Business Items
2.1 Consider Making Appointments to the Library Tax Oversight Committee Town Clerk Avila presented the staff report. There were no questions from the Council.
Mayor Burke opened the meeting to public comments.
There were no comments.
Mayor Burke closed the meeting to public comments.
Mayor Burke asked the Council to select two candidates.
Councilmember Fineman selected Judy Baldassari and Laurie Nardone.
Vice Mayor Kullaway selected Laurie Nardone and Margaret Ohanlon.
Councilmember Burdo selected Judy Baldassari and Laurie Nardone.
Councilmember Colbert selected Judy Baldassari and Laurie Nardone.
Mayor Burke selected Laurie Nardone and Margaret Ohanlon.
Mayor Burke stated Ms. Laurie Nardone and Ms. Judy Baldassari have been appointed to the Library Tax Oversight Committee.
2.2 Recognizing the Services of Outgoing Mayor Eileen Burke The Council and staff thanked outgoing Mayor Burke for her year of service as Mayor and making sure “everyone had a voice”. She was presented with a gift.
Mayor Burke stated it is important to listen to all residents.
2.3 Recognizing the Services of Outgoing Councilmember Alexis Fineman Town Manager Donery thanked Councilmember Fineman for her service to the Town and wished her well in her future endeavors.
The Council thanked Councilmember Fineman for stepping into the role and for her invigorating discussions.
26 4
Councilmember Fineman stated she relished the challenge and tried to bring a perspective to climate issues. She warned everyone not to try to remove any gardens!
2.4 Recognizing the Services of Outgoing Councilmember Brian Colbert Town Manager Donery thanked Councilmember Colbert for his work on economic development issues. He has been a leader throughout the County.
The Council stated Councilmember Colbert was a trusted colleague and wished him well in his Board of Supervisor position.
Councilmember Colbert thanked the community of San Anselmo for its support. He talked about his “two secret weapons” at home.
Mayor Burke opened the meeting to public comments
Sue thanked Councilmember Fineman for her work on climate change and Councilmember Colbert for his support of electrification.
A resident acknowledge Councilmember Colbert for his professionalism and Councilmember Fineman for always “doing her homework”.
Ms. Kim Pipkin presented Mayor Burke with a bouquet of flowers and thanked her for the handwritten holiday card!
Mr. Willie Burke stated he knows how much time and energy Councilmember Fineman put into being a Councilmember. He is her spouse.
Ms. Renee Goddard congratulated Councilmember Colbert on his next steps in political life.
She also got a holiday card from Mayor Burke! She thanked Councilmember Fineman for her service.
Ms. Kelsey Fernandez stated she was grateful for Mayor Burke’s, Councilmember Colbert’s, and Councilmember Fineman’s service to the community.
Ms. Ida Green thanked Councilmember Colbert for breaking barriers. She wanted to set Councilmember Fineman up with her cousin.
Maria, Ms. Carrie McCue, Ms. Stephanie Hellman, Mr. Bruce Ackerman, Mr. Eric Warner, and Ms. Kathleen Gundry thanked Councilmember Colbert, Councilmember Fineman, and Mayor Burke for their inspiration and years of service.
Eva was concerned about the amount of time spent congratulating departing members and thought it could be better spent discussing important issues.
Mr. Sid Gematte, Vice-President of the Ross Valley Firefighter’s Association, thanked Councilmember Colbert for his support over the years.
Councilmember Colbert read a letter from Supervisor Katie Rice thanking Councilmember Fineman for her insight and clarity of thought.
Mayor Burke closed the meeting to public comments.
2.5 Oath of Office for Newly Elected Councilmembers, Eileen Burke, Chantel Walker, and Yoav 27 5
Schlesinger
Town Clerk Avila administered the Oath of Office to Mayor Burke and newly elected Councilmembers Chantel Walker and Yoav Schlesinger.
Mayor Burke opened the meeting to public comments.
There were no comments.
Mayor Burke closed the meeting to public comments.
2.6 Reorganization of the Town Council: Elect Mayor and Vice Mayor to one-year terms Town Clerk Avila presented the staff report. There were no questions from the Council.
Mayor Burke opened the meeting to public comments.
There were no comments.
Mayor Burke closed the meeting to public comments.
M/s, Burke/Walker, Motion to elect Vice Mayor Kullaway as Mayor and Councilmember Burdo as Vice-Mayor.
AYES: Burdo, Schlesinger, Walker, Vice Mayor Kullaway, Mayor Burke Mayor Kullaway stated she was honored to serve as Mayor.
M/s, Burdo/Burke, Motion to adjourn the meeting at 9:20 p.m.
AYES: Burke, Schlesinger, Walker, Vice Mayor Burdo, Mayor Kullaway Respectfully submitted,
Toni DeFrancis,
Recording Secretary
28 Item #: 1.2
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.2
MEETING DATE: January 14, 2025
AGENDA TITLE: Fiscal Year 2023-2024 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, 2024, prepared by Maze & Associates.
BACKGROUND
The Town is required by the State of California Government Code to complete an independent audit of its financial statements at the end of each fiscal year. The Town prepares annual financial statements in accordance with generally accepted accounting principles. The Town’s auditor has recently completed its audit of the Town’s fiscal year 2023-24 statements and found no errors or issues with the Town’s statements. 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.
DISCUSSION/ANALYSIS
Maze & Associates has completed the fiscal year 2023-24 audit of the Town’s financial statements. Staff is pleased to report that, as in previous years, the auditor’s opinion on the Town’s fiscal year 2023-24 financial statements is without exception or unqualified.
That is, the auditor’s report is not restricted (qualified) in some manner, nor does it take exception to any of the information contained in the Town’s financial statements. While a qualification or exception is not necessarily detrimental, staff is proud to report that the Town’s financial statements continue to earn a “clean opinion.” The Annual Financial Report includes Management’s Discussion and Analysis, which provides a simple narrative introduction, overview, and analysis of the basic financial statements. The first two statements, the Statement of Net Position and the Statement 29 Item #: 1.2
of Activities, provide information about the activities of the Town as a whole. These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private sector companies. All current year’s revenues and expenses are taken into account regardless of when cash is received or paid. Capital assets, including infrastructure and long-term liabilities, are included on a Town-wide Statement of Net Position.
Overall, the Town’s net position increased by $5.88 million. Over time, increases or decreases in net financial position may serve as a useful indicator of whether the financial position of the Town is improving or declining. From the most basic view, the net position is the difference between the assets and the liabilities. The increase is attributable to an increase in capital grants of $1.5 million, an increase in property tax of $0.64 million use of property and money of $0.50 million, an increase in sales and use tax of $0.96 million, and a decrease of the pension expense calculation in the actuarial study for GASB 68 from prior levels.
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 $1,903,598. The liability decreased slightly by approximately $0.070 million in fiscal year 23-24 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, 2023, at CalPERS.
Fiscal year 2023-2024 marks the seventh year of implementation of the new Other Post-Employment 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 $1,260,631.
The Balance Sheet and Statement of Revenues, Expenditures and Changes in Fund Balances for Governmental Funds are found on pages 18 through 20, and present information in a manner more consistent with how the Town prepares its budget. The unassigned fund balance of the combined General Fund was $1.76 million, while the total fund balance was $7.82 million. The unassigned classification represents the fund balance that has not been legally restricted, committed, or assigned to specific purposes within the General Fund such as those for pension stabilization and emergency reserves.
30 Item #: 1.2
General Fund
The General Fund is the fund that maintains the Town’s operating activities and its reserves. As shown on page 67 of the attached report, the General Fund experienced a deficit for the year, as expenditures exceeded revenues and net transfers by $0.671 million. The reason for the deficit is due to the transfer of excess General Fund surplus by the Town Council at the June 10, 2024, meeting. The General Fund was at
34.5% reserves, so the Town Council transferred $1.675 million to other funds. This included transfers to the Building Maintenance Fund, Active Transportation Fund, IT, Insurance, and also the creation of a Park Capital Improvement Fund. Property tax revenues remained strong, with a growth in line with prior 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 2023-24. Expenditures and transfers-out for the general fund were about $645,000 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 year’s budget. As of June 30, 2024, the Town successfully attained this target, achieving a reserve level of 28.03%.
First, the Town committed $4,394,475 or 20% of its fund balance as Resolution No. 4454 imposes. Additionally, the General Fund ended with an unassigned fund balance of $1,764,523 (page 18) representing an additional 8.03% of the combined expenditures and transfers-out amount in the 2024-25 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. Measure D sales tax expired in March 2023. The expenditures were associated with street resurfacing, median maintenance, and other capital improvement projects. The expenditures exceeded the revenue in 2023-24 by $608,811, bringing the ending Fund balance to $8,198. The Funds in FY23-24 were spent on the Memorial Park Parking Lot.
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, active transportation, climate, other capital improvement projects, and public safety. The revenue exceeded the expenditures in 2023-24 by $687,644.
The ending Fund balance is $1,287,938.
31 Item #: 1.2
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 2023-24 was $144,206 less than the budgeted amount due to capital projects, specifically the bridge projects, not progressing as expected. The majority of the grant Funds received in FY24-25 we used for paving projects from Measure AA, continued work on the Town bridges, and maintenance to Imagination Park.
Recreation Fund
Recreation Fund revenue is derived from its programs. During 2023-24, the department collected revenue in the amount of $2,473,907, which was approximately $488,936 more than the budgeted amount. Expenditures and transfers-out for the year totaled $2,186,181. The ending balance increased by $287,726 and was directly attributable to greater participation in the Department’s programs. The Department has a healthy reserve and is continuing to put reserve Funds into program spaces, the Parkside Preschool Playground Project, fans installed in the gym, the vista room kitchen, and many other projects.
Road Maintenance Fund
The Road Maintenance Fund expenditures exceeded revenues in the fiscal year 2023- 24 by $177,141, bringing the ending Fund balance to $435,560. The Fund is continuing to build a reserve for the 2030 Stormwater Regulations.
Library Tax Fund
The Library Tax Fund expenditures exceeded revenues in the fiscal year 2023-24 by $380, bringing the ending Fund balance to $29,297. The revenue from the tax was restricted to expenditures for expanding library hours, improving children’s services at the library, including hiring a special children’s librarian, and enhancing general Library services. In November of 2022, voters renewed the existing library parcel tax (expiring in 2024) and extended it for another nine years, until 2033.
Active Transportation Fund
The Active Transportation Fund revenue exceeded expenditures in the fiscal year 2023- 24 by $77,761, bringing the ending Fund balance to $178,270. The projects slated for fiscal year 2024-25 are traffic calming program measures, bike racks/lockers, and a downtown bike & pedestrian safety study.
Park Improvement Fund
The Park Improvement Fund was newly created by the Town Council in June 2024 to focus on the improvement of Town Parks. The revenue exceeded expenditures in fiscal year 2023-24 by $516,299, bringing the ending Fund balance to $516,299. The projects slated for fiscal year 2024-25 are lower Robson Lawn and Hilldale Park.
Insurance Fund
The Insurance Fund revenue exceeded expenditures in fiscal year 2023-24 by $101,113, bringing the ending Fund balance to $595,418. The Insurance Fund receives 32 Item #: 1.2
and expends funds related to the Town’s liability and workers’ compensation selfinsurance coverage.
Building Maintenance
The Building Maintenance Fund revenue exceeded expenditures in fiscal year 2023-24 by $880,306 bringing the ending balance to $1,161,958. This was due to the $800,000 transfer that the Town Council approved in June 2024. These Funds are being set aside for the Library Roof and HVAC project.
Technology Fund
The Technology Fund revenue exceeds expenditures by $42,770 in fiscal year 2023- 2024 bringing the ending balance to $36,240. The Technologies Replacement Fund accounts for the costs of operating and maintaining the Town’s network system, which includes computer hardware, telecommunication systems, connectivity to the internet, and software systems. The Town had a cyber security audit as it was required by our insurance pool Bay Cities Joint Powers Authority, so we are using our resources to focus on prioritizing the areas of improvement.
Vehicle Replacement Fund
The Vehicle Replacement Fund revenue exceeded expenditures by $76,331 in fiscal year 2023-24 bringing the ending balance to $307,672. . The Vehicle Replacement Fund accounts for the costs of operating and maintaining the Town’s vehicle program.
All remaining funds not listed above can be reviewed with details provided in the supplemental information beginning on page 76 of the attachment annual report.
Following the basic financial statements is the Notes section beginning on page 25. The Notes provide a description of accounting policies used by the Town and additional information regarding the financial statements.
The Required Supplementary Information Section of the report begins on page 63 and includes a Schedule of the Local Government’s Proportionate Share of the Net Pension Liability, Schedule of Pension Contributions, Schedule of Change in Net OPEB Liability and Related Ratios, Schedule of OPEB Contributions, and Schedule of Revenues, Expenditures and Changes in Fund Balances Budget to Actual. The Other Supplemental Information Section begins on page 73 and includes the Nonmajor Governmental Funds and Internal Service Funds combining statements.
Maze & Associates also provided the Town with a Required Communications letter (attachment 2) and Memorandum of Internal Control (Attachment 3). These reports are intended to provide management and those charged with governance with valuable information regarding the organization. In an audit of financial statements, professional standards require that auditors obtain an understanding of internal controls to the extent necessary to plan the audit. Auditors evaluate each internal control deficiency noted during the audit to determine whether the deficiency or a combination of deficiencies, is 33 Item #: 1.2
severe enough to be considered a material weakness or significant deficiency. The results of Maze & Associates tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
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, 2024. The recommended action is to accept the auditor’s report.
ATTACHMENT
Attachment 1 – 2023-24 Annual Financial Report
Attachment 2 – Required Communications
Attachment 3 – Memorandum of Internal Control
34 TOWN OF SAN ANSELMO
California
Annual Financial Report
June 30, 2024
Town Council
Eileen Burke Mayor
Tarrell Kullaway Vice Mayor
Brian Colbert Member
Alexis Fineman Member
Steve Burdo Member
Appointed Officials
Town Manager
David P. Donery
Finance & Administrative Services Director
Jeff Zuba
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36 TOWN OF SAN ANSELMO
June 30, 2024
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 ................................................................................ 25-62 REQUIRED SUPPLEMENTARY INFORMATION (unaudited)
Cost-Sharing Employer Defined Benefit Pension Plan .............................................................. 65 Agent Multiple-Employer Retiree Medical Benefits OPEB Plan ............................................... 66 Budgetary Comparison Information:
General Fund ............................................................................................................................... 67 Measure D Sales Tax .................................................................................................................. 68 Measure J Sales Tax .................................................................................................................... 69 Grants Fund ................................................................................................................................. 70 Recreation Fund .......................................................................................................................... 71 Road Maintenance Fund ............................................................................................................. 72
SUPPLEMENTARY INFORMATION
Combining Funds Financial
Nonmajor Governmental Funds:
Combining Balance Sheet .................................................................................................. 74-79 Combining Statement of Revenue, Expenditures, and Change in Fund Balances ............... 80-85 Internal Services Funds:
Combining Statement of Net Position ..................................................................................... 86 Combining Statement of Revenue, Expenses, and Change in Net Position ........................... 87 Combining Statement of Cash Flows ...................................................................................... 88 ITEM 1.2 - ATTACHMENT 1
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38 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, 2024, 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, 2024, 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
ITEM 1.2 - ATTACHMENT 1
39 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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40 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 12, 2024
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42 MANAGEMENT’S DISCUSSION & ANALYSIS
Prepared by Management
(unaudited)
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43 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
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, 2024. 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 longerterm 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 near-term 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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44 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
The Town maintains 28 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
• Park Improvement 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
• Measure G Debt Service, Bond Series 2020
• Municipal Lease Fund
• Pension Obligation Bonds 2021
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45 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
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 $63,683,914 deferred outflows of resources at $5,065,620, total liabilities of $17,922,833, deferred inflows of resources at $7,281,195, and net position of $43,545,506.
The Town’s total revenue for government-wide funds of $31,609,505 was offset by total expenses of $25,731,717, increasing net position of $5,877,788.
The Town’s capital assets totaled $42,567,585, net of $16,579,153 in accumulated depreciation. The Town’s long-term debt and obligations totaled $12,794,629 as of June 30, 2024, a decrease of $1,429,025 over the prior fiscal year. The decrease is mainly due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability.
Fund Financial Statement Highlights
Governmental Funds – As of the close of fiscal year 2024, the Town’s governmental funds reported a combined ending fund balance of $14,493,808 as compared to $15,183,081 as of June 30, 2023. Of this total amount, $105,223 is nonspendable, $3,791,290 is restricted, $8.006,686 is committed, $975,041 is assigned, and $1,615,568 is unassigned.
Governmental fund resources totaled $32,379,043, an increase of $1,300,232 from those of the previous year.
The increases resulted from stronger property tax revenue, sales tax revenue from the voter-approved Measure J Sales Tax, recreation programs, and reduced by lower grant funding. Governmental fund expenditures increased by $4,047,068 to $33,068,316 from $29,021,248 in the prior year, due primarily to an increase in contributions to our public safety JPAs, project completed with Measure D & Measure J Sales Tax funds, recreation programs, transfers to other funds, and changes in payment schedule for the Pension Obligation Bonds that refunded the unfunded liability with CalPERS.
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46 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
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
2024 2023 Change Change
Assets
Current and other assets 21,116,329 $ 20,153,282 $ 963,047 $ 5% Capital assets, net 42,567,585 38,335,994 4,231,591 11% Total assets 63,683,914 58,489,276 5,194,638 9%
Deferred outflows 7,399,931 5,065,620 (2,334,311) -32%
Totals 68,749,534 65,889,207 2,860,327 4%
Liabilities
Current and other liabilities 5,128,204 4,175,487 952,717 23% Noncurrent liabilities 12,794,629 14,223,654 (1,429,025) -10% Total liabilities 17,922,833 18,399,141 (476,308) -3%
Deferred inflows 9,822,348 7,281,195 (2,541,153) -26%
Totals 25,204,028 28,221,489 (3,017,461) -11%
Net Position
Net investment in
capital assets 32,791,553 27,779,805 5,011,748 18%
Restricted 3,881,225 3,220,890 660,335 21%
Unrestricted 6,872,728 6,667,023 205,705 3%
Total net position 43,545,506 $ 37,667,718 $ 5,877,788 $ 16% June 30
Statement of Net Position
Comparison of FY 2024 and FY 2023
Net position of $43,545,506 at June 30, 2024 as compared to $37,667,718 at the close of the prior fiscal year changed due to the following:
Current governmental assets increased by $963,047, primarily due to the continued spending constraints and improved property and sales tax revenues.
Net capital assets increased by $4,231,591 due to additional infrastructure projects, such as Memorial Park Parking Lot, Town Hall Roof & HVAC Project, and street paving and slurry seal. Total liabilities decreased by $476,308 due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability offset by increases in deposits payable due to construction activity around town.
Noncurrent liabilities of $12,794,629 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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47 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
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
2024 2023 Change Change
Revenue
Program revenue $ 4,716,358 $ 6,190,054 $ (1,473,696) -24% General revenue 26,893,147 24,636,703 2,256,444 9%
Total revenue 31,609,505 30,826,757 782,748 3%
Expenses
General government 4,872,250 5,031,391 (159,141) -3%
Public safety 10,608,212 10,084,386 523,826 5%
Community development 1,134,261 1,050,875 83,386 8%
Public works 5,391,995 7,078,707 (1,686,712) -24%
Culture and Recreation 3,532,232 4,569,447 (1,037,215) -23% Other 192,767 249,286 (56,519) -23%
Total expenses 25,731,717 28,064,092 (2,332,375) -8%
Change in Net Position 5,877,788 2,762,665 3,115,123 113% Net Position - beginning 37,667,718 34,905,053 2,762,665 8% Net Position - end of year 43,545,506 $ 37,667,718 $ 5,877,788 $ 16% June 30
Comparison of FY 2024 and 2023
Statement of Activities
Total revenue increased by $782,748 due primarily to stronger property and sales tax revenues, grant funding for various capital projects, and recreational programming. Total expense decreases were due to the continuing impact of GASB 68 (Pension Plan Expense), GASB 75 (OPEB retiree medical benefits plan expense), open positions, and prudent fiscal management.
FINANCIAL ANALYSIS OF MAJOR GOVERNMENTAL FUNDS
General Fund
Total general fund revenue and transfers in exceeded budgeted revenue by $663,495. This includes property tax exceeding the budgeted amount by $207,743, Franchise fees by $85,022, and use of money and property revenue by $353,141. Expenditures and transfers out for the general fund were $645,827 less than the budgeted amount, mainly due to open positions, and prudent management of finances. 10 ITEM 1.2 - ATTACHMENT 1
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48 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
Measure D Sales Tax Fund
The Measure D Sales Tax Fund purpose is to track revenues and expenditures associated with the Measure D onehalf (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 2023-24 by $608,811 due to the Memorial Park Parking Lot Project, bringing the ending fund balance to $8,198.
The Measure D Sales Tax expired on March 31, 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 2023-24 by $687,644, bringing the ending fund balance to $1,287,938.
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 2023-24 was $144,206 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 2023-24, the department collected revenue in the amount of $2,473,907, which was approximately $488,936 more than the budgeted amount. Expenditures and transfers-out for the year totaled $2,186,181. The ending balance increased by approximately $287,726 was directly attributable to greater participation in the Department’s programs.
Road Maintenance Fund
The Road Maintenance fund revenues exceeded expenditures in fiscal year 2023-24 by $177,141, bringing the ending fund balance to $435,560. 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 $42,567,585, net of depreciation; an increase of $4,231,591 as compared with the previous fiscal year, primarily due to infrastructure improvements.
Long-term Debt and Obligations- The town had $12,794,629 outstanding in long-term debt and obligations. This is a decrease of $1,429,025 as compared to the prior fiscal year. The decrease mainly due to payments made to reduce the general obligation bonds, pension obligation bonds, and other post-employment benefits liability.
ECONOMIC OUTLOOK AND BUDGET FOR 2024-2025
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 2024-25 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 3.5%, as compared with the 2023-24 fiscal year.
Sales tax and transactions and use tax (Measure D/Measure J) combined, represent the Town’s second largest tax revenue generators. The Town’s annual budget, adopted in June 2024, includes $4,127,372 in sales tax revenue.
The budget for permits and fee revenue remained stable compared to the prior budget due to a slowing in construction activity around town.
Overall, other revenue sources are expected to be stable. 11 ITEM 1.2 - ATTACHMENT 1
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49 Town of San Anselmo
Management’s Discussion and Analysis
June 30, 2024
EXPENDITURES
Employee-related expenses account for approximately 73% of the Town operating expenditures, including the Fire and Police Service contract payments. In 2024-2025 Town employees received a 3.0% increase in July in their salary schedules. The overall increase to operating fund salaries for 2024-25 is estimated at approximately 4%. 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 $55,173. 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 $1,114,390 as of June 30, 2024. 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 greater than anticipated. A charge for service to the General Fund of $750,000 and transfers in of $75,000 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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50 GOVERNMENT-WIDE FINANCIAL STATEMENTS
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51 Governmental
Activities
Current Assets
Cash and investments (Note 2) 18,200,603 $
Restricted cash and investments (Note 2) 1,114,390
Receivables 1,668,965
Prepaid expenses 132,371
Lease receivable (Note 10) -
Total current assets 21,116,329
Noncurrent Assets
Capital assets, non-depreciable (Note 4) 6,913,625
Capital assets, net of depreciation (Note 4) 35,653,960 Total noncurrent assets 42,567,585
Total assets 63,683,914
DEFERRED OUTFLOW OF RESOURCES
4,777,684
287,936
Total deferred outflows of resources 5,065,620
LIABILITIES
Current Liabilities
Accounts payables 1,275,801
Accrued liabilities 59,701
Unearned revenue 461,030
Deposits payable 2,389,753
Interest payable 15,288
Compensated absences (Note 1I) 40,259
Long term debt due in one year (Note 6) 815,000
Insurance claims due in one year (Note 12) 71,372
Total current liabilities 5,128,204
Noncurrent Liabilities
Compensated absences (Note 1I) 261,128
Long term debt due in more than one year (Note 6) 9,188,032 Insurance claims due in more than one year (Note 12) 181,240 Net Pension Liability (Note 9) 1,903,598
Net OPEB Liability (Note 10) 1,260,631
Total noncurrent liabilities 12,794,629
Total liabilities 17,922,833
DEFERRED INFLOW OF RESOURCES
-
6,746,774
534,421
Total deferred inflows of resources 7,281,195
NET POSITION (Note 7)
Net investment in capital assets 32,791,553
Restricted 3,881,225
Unrestricted 6,872,728
Total net position $ 43,545,506
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, 2024
ASSETS
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52 Net (Expense)
Charges Revenue and
for Operating Capital Change in
Functions/Programs Expenses Services Grants Grants Net Position Governmental Activities:
General government $ 4,872,250 $ - $ 15,781 $ - $ (4,856,469) Public safety-police 5,490,636 - 136,581 - (5,354,055)
Public safety-fire 5,117,576 - - - (5,117,576)
Community development 1,134,261 176,558 165,000 - (792,703) Public works 5,391,995 473,256 - 1,337,206 (3,581,533)
Culture and recreation 3,532,232 2,410,476 1,500 - (1,120,256) Interest and fiscal charges 192,767 - - - (192,767)
Totals $ 25,731,717 $ 3,060,290 $ 318,862 $ 1,337,206 (21,015,359) General Revenue
Property taxes 17,698,039
Sales taxes 4,211,647
Franchise taxes 933,022
Licenses and permits 1,366,036
Fines and forfeitures 116,015
Use of property and money 982,147
Other revenue 1,586,241
Total general revenue 26,893,147
Change in Net Position 5,877,788
Net Position - beginning 37,667,718
$ 43,545,506
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, 2024
Program Revenue
TOWN OF SAN ANSELMO
Government-wide Financial Statements
Statement of Activities
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54 FUND FINANCIAL STATEMENTS
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55 TOWN OF SAN ANSELMO
Balance Sheet
Governmental Funds
June 30, 2024
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) $ 8,948,717 $ 5,056 $ 851,005 160,454$ $ 1,624,680 $ 504,622 $ 3,688,605 $ 15,783,139 Receivables 635,264 3,687 456,745 1,031 14,557 88,399 454,418 1,654,101 Prepaid expenses 86,128 - 2,070 - 11,528 1,654 3,843 105,223 Restricted investment with trustee 1,114,390 - - - - - - 1,114,390 Lease receivable (Note 10) - - - - - - - -
Total assets $ 10,784,499 $ 8,743 $ 1,309,820 161,485$ $ 1,650,765 $ 594,675 $ 4,146,866 $ 18,656,853 Payables $ 503,185 $ 545 $ 9,580 50,218$ $ 65,339 $ 155,022 $ 386,336 $ 1,170,225 Accrued liabilities 45,657 - 12,302 - - - 1,742 59,701
Deposits payable 2,382,055 - - - - 4,093 3,605 2,389,753 Unearned revenue 32,735 - - - 428,295 - - 461,030
Total liabilities 2,963,632 545 21,882 50,218 493,634 159,115 391,683 4,080,709
DEFERRED INFLOW OF RESOURCES
Leases related (Note 10) - - - - - - - -
Unavailable Revenue - - - - - - 82,336 82,336
Total Deferred inflow of resources - - - - - - 82,336 82,336 -
FUND BALANCES (Note 6):
Nonspendable 86,128 - 2,070 - 11,528 1,654 3,843 105,223 Restricted 1,114,390 8,198 1,285,868 111,267 - 433,092 838,475 3,791,290 Committed 4,594,352 - - - 1,145,603 - 2,266,731 8,006,686 Assigned 261,474 - - - - - 713,567 975,041
Unassigned 1,764,523 - - - - 814 (149,769) 1,615,568
Total fund balances 7,820,867 8,198 1,287,938 111,267 1,157,131 435,560 3,672,847 14,493,808 Total liabilities,
Deferred inflow of resources
and Fund balances $ 10,784,499 $ 8,743 $ 1,309,820 161,485$ $ 1,650,765 $ 594,675 $ 4,146,866 $ 18,656,853 The accompanying notes to financial statements are an integral part of this financial statement
LIABILITIES
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56 Total fund balances - governmental funds $ 14,493,808 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. 42,567,585 Unavailable revenue 82,336
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. 2,101,288
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 5,065,620
Deferred inflows (7,281,195)
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 (10,003,032)
Interest payable (15,288)
Compensated absences (301,387)
Net OPEB liability (1,260,631)
Net pension liability (1,903,598)
Net position of governmental activities $ 43,545,506
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, 2024
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57 TOWN OF SAN ANSELMO
Statement of Revenue, Expenditures, and Change in Fund Balances Governmental Funds
Year Ended June 30, 2024
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 $ 16,671,531 $ - $ - $ - $ - $ - 1,026,508 $ $ 17,698,039 Sales taxes 1,542,571 18,820 2,522,332 - - - 127,924 4,211,647 Franchise fees 933,022 - - - - - - 933,022
Licenses and permits 1,324,857 - - - - - 41,179 1,366,036 Fines and forfeitures 116,015 - - - - - - 116,015
Use of money and property 453,141 (494) 28,095 - 80,071 10,136 322,303 893,252 Intergovernmental 313,862 - - 376,266 - - 859,802 1,549,930 Charges for services 176,558 - - - 2,393,836 473,256 10,530 3,054,180 Other revenue 179,796 - - - 49,856 15,000 262,434 507,086 Total revenue 21,711,353 18,326 2,550,427 2,473,907 426,122 498,392 2,650,680 30,329,207
EXPENDITURES
Current -
General government 3,265,208 - - - - - 39,897 3,305,105 Public safety - police 5,204,393 - - - - - - 5,204,393
Public safety - fire 5,090,466 - - - - - - 5,090,466
Community development 1,005,738 - 190,133 - - - - 1,195,871 Public works 3,605,501 7,399 - 65,217 - 249,146 732,595 4,659,858 Culture and recreation 1,165,195 - - - 2,139,891 - 360,762 3,665,848 381,016 619,738 1,672,650 14,700 377,190 845,313 1,883,766 5,794,373 Principal 410,000 - - - - - 330,000 740,000
Interest 177,285 - - - - - 60,281 237,566
Total expenditures 20,304,802 627,137 1,862,783 2,154,591 442,407 1,094,459 3,407,301 29,893,480 Excess of Revenue
Over (Under) Expenditures 1,406,551 (608,811) 687,644 319,316 (16,285) (596,067) (756,621) 435,727 Other Financing Sources / (Uses)
Transfers in (Note 3) 386,732 - - - - 773,208 889,896 2,049,836 Transfers (out) (Note 3) (2,464,896) - - - (31,590) - (678,350) (3,174,836) Total Other Financing Sources/ (Uses) (2,078,164) - - - (31,590) 773,208 211,546 (1,125,000) CHANGE IN FUND BALANCES (671,613) (608,811) 687,644 287,726 (16,285) 177,141 (545,075) (689,273) Fund balances - beginning 8,492,480 617,009 600,294 869,405 127,552 258,419 4,217,922 15,183,081 Fund balances - end of year 7,820,867 $ 8,198 $ $ 1,287,938 $ 1,157,131 111,267 $ 435,560 $ 3,672,847 $ 14,493,808 $ The accompanying notes to financial statements are an integral part of this financial statement Debt service
Capital Outlay
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58 $ (689,273)
5,332,347
(1,100,756)
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 4,642 Change in compensated absences expense liability (31,308) Change in net pension plan expense liability and deferrals 371,657 Change in net OPEB plan expense liability and deferrals 317,078 Change in unavailable revenue (207,276)
Long-term Liabilities and Obligations
the repayment reduces long-term liabilities in the statement of net position. 740,000 Amortizations of premium 40,157
Internal Service funds
Internal service funds are used by management to charge the costs of insurance in the statement of activities. 1,100,520
Change in net position of governmental activities 5,877,788 $ 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, 2024
are different because:
Amounts reported for governmental activities in the statement of activities Change in fund balances - governmental funds
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Proprietary Funds
Statement of Net Position
June 30, 2024
Total
Internal Service Fund
ASSETS
Cash and investments (Note 2) $ 2,417,464
Accounts Receivables 14,864
Prepaid expenses 27,148
Total assets 2,459,476
LIABILITIES
Current liabilities:
Payables 105,576
Claims payable - current (Note 12) 71,372
Total current liabilities 176,948
Noncurrent liabilities:
181,240
Total liabilities 358,188
NET POSITION
Unrestricted 2,101,288
Total net position $ 2,101,288
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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Proprietary Funds
Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2024
Total
Internal Service Fund
Use of money and property 88,895 $
Charges for services 1,333,375
Other revenue 65,304
Total operating revenue 1,487,574
Insurance costs 766,321
Supplies and services 745,733
Total operating expenses 1,512,054
(24,480)
Transfers in (Note 3) 1,125,000
CHANGE IN NET POSITION 1,100,520
Net Position - beginning 1,000,768
$ 2,101,288
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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Proprietary Fund
Statement of Cash Flows
Year Ended June 30, 2024
Total
Internal Service Fund
Operating Activities
Receipts from customers and interfund charges $ 1,478,243 Payments to vendors and insurance claims (1,539,369)
Net cash provided (used) (61,126)
Noncapital Financing Activities
Transfers in 1,125,000
Net cash provided (used) 1,125,000
1,063,874
Cash and cash equivalents - beginning 1,353,590
Cash and cash equivalents - end of year $ 2,417,464
Operating Activities Analysis
Operating Income (Loss) $ (24,480)
Reconciliation adjustments:
(Increase) decrease in accounts receivables (9,331)
(3,105)
858
(25,068)
Net cash provided (used) $ (61,126)
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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62 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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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ITEM 1.2 - ATTACHMENT 1
63 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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
ITEM 1.2 - ATTACHMENT 1
64 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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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65 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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.
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66 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
E. Budgets and Budgetary Accounting
The Town adopts a budget annually for all funds, except for the capital projects funds, which are budgeted on the project length basis. This budget is effective July 1 for the ensuing fiscal year. From the effective date of the budget, which is adopted by the Town Council, and controlled at the fund level, the amounts stated therein as proposed expenditures become appropriations to the various Town departments.
The Town Council may amend the budget during the fiscal year. The Town Manager or his designee is authorized to transfer budgeted amounts between departments and between line items within any fund.
However, any revisions which alter the total expenditures of any fund must be approved by the Town Council. Transfers between funds must be approved by the Town Council. All appropriations lapse at year end. Supplemental changes in appropriations that have been adopted by the Town Council have been included in the budget versus actual statements.
Annual budgets are adopted on a basis consistent with generally accepted accounting principles except for capital projects funds. The capital projects funds are budgeted on a project length basis and, therefore, are not comparable on an annual basis.
Encumbrance accounting, under which purchase orders, contracts, and other commitments for the expenditure of monies are recorded to reserve that portion of the applicable appropriation, is employed as an extension of formal budgetary integration in the Governmental Fund types during the fiscal year. The Town does not utilize encumbrance accounting.
F. Cash and Cash Equivalents
The Town considers all highly liquid investments (including restricted assets) with maturities of three months 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. 29 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, 2024
All capital assets with limited useful lives are depreciated during their estimated useful lives. The purpose of depreciation is to allocate the cost of capital assets equitable among all users during the life of these assets. The amount charged to depreciation expense each year represents that year's pro rata share of the cost of capital assets.
Depreciation is provided using the straight-line method, which means the cost of the asset is divided by its expected useful life in years, and the result is charged to expense each year until the asset is fully depreciated. The Town has assigned the useful lives listed below to capital assets:
Buildings 50 years
Building improvements 20 years
Improvements other than Buildings 35 years
Infrastructure 50 years
Equipment and Machinery 5 to 20 years
I. Compensated Absences
The liability for compensated absences includes the vested portions of vacation and compensated time off as directed by the applicable MOU or other Town Resolution. For all governmental funds, a liability of these amounts is reported only if they have matured, for example, as a result of employee resignations and retirements. The remaining portion is recorded as a liability in the Statement of Net Position. The liability for compensated absences is determined annually.
Compensated absences activities for the year ended June 30, 2024 were as follows:
Beginning Balance $ 270,079
Additions 306,362
Deletions (275,054)
Ending Balance $ 301,387
Current Portion $ 40,259
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 January 1
Levy dates July 1 July 1
Due dates (delinquent as of) 50% on November 1 (December 10) July 1 (August 31) 50% on February 1 (April 10)
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68 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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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69 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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 2024:
• Park Improvement 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:
• 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. 32 ITEM 1.2 - ATTACHMENT 1
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70 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
• 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 2024.
Q. Implementation of New GASB Pronouncements
GASB 99 – Omnibus 2022
In April 2022, the GASB issued Statement No. 99, Omnibus 2022. The requirements related to leases, public-private partnerships (PPPs), and SBITAs are effective for the City’s fiscal year ending June 30, 2023. The requirements related to financial guarantees and the classification and reporting of derivative instruments within the scope of Statement No. 53 are effective for the City’s fiscal year ending June 30, 2024. Implementation of this statement did not significantly impact the Town’s financial statements for the fiscal year ended June 30, 2024.
GASB 100 – Accounting Changes and Error Corrections
In June 2022, the GASB issued Statement No. 100, Accounting Changes and Error Corrections – An Amendment of GASB Statement No. 62. The primary objective of this statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant consistent, and comparable information for making decisions or assessing accountability. Implementation of this statement did not have a significant impact on the Town’s financial statements for the fiscal year ended June 30, 2024.
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.
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. 33 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
71 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024, 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 18,200,603 $ Restricted cash and investments 1,114,390
Total Cash and Investments 19,314,993 $
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 5,774,771
Investment held by Town 12,319,020
Investment held by trust 1,114,390
Investment with Local Agency Investment Fund 104,786
Total Cash and Investments $ 19,314,993
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72 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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% Negotiable Certificates of Deposit 5 years 30% No limit 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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73 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024:
Interest Risk - Maturity Duration
12 Months 13 to 36 36 to 60
Investment Type or less Months Months Total
Federal Agency Obligations 743,596 $ - $ - $ 743,596 $
Certificate of Deposits 1,687,461 979,013 - 2,666,474
Money Market Mutual Funds 4,237,356 - - 4,237,356
Municipal Securities and Bonds 391,347 177,072 - 568,419 Municipal Securities and Bonds 500,833 1,274,470 565,623 2,340,926 Municipal Securities and Bonds 408,545 120,099 - 528,644 Municipal Securities and Bonds 223,774 346,443 186,490 756,707 Municipal Securities and Bonds - 386,493 90,405 476,898 California Local Agency Investment Fund (LAIF) 104,786 - - 104,786 Mutual Funds (PARS Trust) 1,114,390 - - 1,114,390
Total Investments $ 9,412,088 $ 3,283,590 $ 842,518 13,538,196 Cash deposits in banks and on hand 5,776,797
Total Cash and Investments $ 19,314,993
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, 2024, these investments matured in an average of 217 days.
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74 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024 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 $ 743,596
Certificate of Deposits N/A N/A 2,666,474
Money Market Mutual Funds AAA S&P 4,237,356
Municipal Securities and Bonds AAA S&P 568,419
Municipal Securities and Bonds AA+/AA/AA- S&P 2,340,926 Municipal Securities and Bonds Aa3 Moody's (A) 528,644
Municipal Securities and Bonds Aaa Moody's (A) 756,707
Municipal Securities and Bonds Aa1 Moody's (A) 476,898
Subtotal 12,319,020
Not rated:
California Local Agency Investment Fund (LAIF) 104,786
Mutual Funds (PARS Trust) 1,114,390
Subtotal 1,219,176
Cash deposits in banks and on hand 5,776,797
Total Cash and Investments 19,314,993 $
(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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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024:
Level 1 Level 2 Total
Investments by Fair Value Level:
Federal Agency Obligations $ - $ 743,596 $ 743,596
Certificate of Deposits - 2,666,474 2,666,474
Money Market Mutual Funds 4,237,356 - 4,237,356
Municipal Securities and Bonds - 4,671,594 4,671,594
Subtotal $ 4,237,356 $ 8,081,664 12,319,020
Investments Measured at Amortized Cost:
Mutual Funds (PARS Trust) 1,114,390
Investments Exempt from Fair Value Hierarchy:
California Local Agency Investment Fund 104,786
Total Investments $ 13,538,196
J. 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 at June 30, 2024:
Issuer Investment Type Amount
Federal Home Loan Bank Federal Agency Obligations $493,736 38 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
76 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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 31,590 $ (A)
Non-Major Governmental Fund 355,142 (A)
Road Maintenance Fund General Fund 450,000 (B)
Non-Major Governmental Fund 323,208 (B)
Internal Service Funds General Fund 1,125,000 (C)
Non-Major Governmental Funds General Fund 889,896 (D)
$ 3,174,836
(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, 2024, there was no current interfund borrowings.
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ITEM 1.2 - ATTACHMENT 1
77 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
Note 4 – Capital Assets
A. Capital Asset Additions and Retirements
The Town’s capital asset activities for the year ended June 30, 2024, were as follows:
Beginning Ending
Non-depreciable Assets Balance Additions Retirements Transfers Balance Land 2,591,850 $ 202,172 $ - $ $ 2,794,022 - $
Construction-in-progress 2,830,761 4,731,522 - (3,442,680) 4,119,603 Total Non-depreciable Assets 5,422,611 4,933,694 - (3,442,680) 6,913,625 Depreciable Assets
Buildings and improvements 18,188,735 21,048 - 1,333,975 19,543,758 Equipment and Furniture 1,902,541 53,064 (77,719) 24,500 1,902,386 Infrastructure 28,378,223 324,541 - 2,084,205 30,786,969 Total Depreciable Assets 48,469,499 398,653 (77,719) 3,442,680 52,233,113 Less Accumulated Depreciation:
Building and improvements (8,123,612) (403,063) - (8,526,675) - Equipment and Furniture (1,602,208) (118,408) 77,719 - (1,642,897) Infrastructure (5,830,296) (579,285) - (6,409,581) -
Total Accumulated Depreciation (15,556,116) (1,100,756) 77,719 - (16,579,153) Depreciable assets, net 32,913,383 (702,103) - 3,442,680 35,653,960 Total capital assets, net $ 4,231,591 38,335,994 $ $ - $ - $ 42,567,585 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 $ 174,336
Public Safety - Fire 27,110
Planning/Engineering 286,243
Public Works 521,874
Recreation/Parks/Library 91,193
Total Governmental Activities $ 1,100,756
40 ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
78 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024, were as follows:
Balance at Balance at Current
June 30, 2023 Additions Retirements June 30, 2024 Portion Loans and Leases From Direct Borrowing:
2021 Pension Obligation Bonds $ 9,000,000 $ - $ 410,000 $ 8,590,000 $ 465,000 Subtotal Direct Borrowing 9,000,000 - 410,000 8,590,000 465,000 Obligation Bonds From Public Borrowing:
2011 General Obligation Bonds 585,000 - 185,000 400,000 195,000 2020 General Obligation Refunding Bonds 1,035,000 - 145,000 890,000 155,000 Plus: Unamortized Premium 163,189 - 40,157 123,032 -
Subtotal Public Borrowing 1,783,189 - 370,157 1,413,032 350,000 Long-Term Liabilities $ 10,783,189 $ - $ 780,157 $ 10,003,032 $ 815,000 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
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 615,000 149,301 200,000 4,000
2030-2034 3,545,000 547,150 - -
2035-2039 2,110,000 137,981 - -
2040-2041 215,000 6,054 - -
Subtotal 8,590,000 1,507,709 $ 1,290,000 111,197 $
Plus Unamortized Bond Premium - 123,032
Total $ 8,590,000 $ 1,413,032
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ITEM 1.2 - ATTACHMENT 1
79 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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.
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.
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80 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
Restricted - describes the portion of Net Position which is restricted as to use by the terms and conditions of agreements with outside parties, governmental regulations, laws, or other restrictions which the Town cannot unilaterally alter. These principally include developer fees received for use on capital projects, debt service requirements, and funds restricted for low and moderate housing purposes.
Unrestricted - describes the portion of Net Position which is not restricted to use.
B. Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund's cash and receivables, less its liabilities.
The Town’s fund balances are classified in accordance with spending constraints imposed on the use of resources. For programs with multiple funding sources, the Town prioritizes and expends funds in the following order: Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint:
Nonspendables represents balances set aside to indicate items that do not represent available, spendable resources, even though they are a component of assets. Fund balances required to be maintained intact, such as permanent funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment, are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then nonspendable amounts are required to be presented as a component of the applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose.
Encumbrances and nonspendable amounts subject to restrictions are included along with spendable resources.
Committed fund balances have constraints imposed by formal action (through a resolution) of the Town Council, which may be altered only by formal action of the Town Council. Encumbrances and nonspendable amounts subject to council commitments are included along with spendable resources.
Assigned fund balances are amounts constrained by the Town’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the Town Manager or its designee as authorized by an adopted Town Council resolution and may be changed at the discretion of the Town Council or its designee. This category includes encumbrances; Nonspendables, when it is the Town’s intent to use proceeds or collections for a specific purpose, and residual fund balances, if any, of Special Revenue, Capital Projects and Debt Service Funds which have not been restricted or committed through a council resolution. The Town Council has designated the Town Manager or his designee to determine the amount of assigned fund balances.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.
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81 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
Detailed classifications of the Town's Fund Balances, as of June 30, 2024, 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 $ 86,128 $ - $ 2,070 $ - $ 11,528 $ 1,654 $ 3,843 $ 105,223 Total nonspendable 86,128 - 2,070 - 11,528 1,654 3,843 105,223 Restricted for:
Measure D Sales Tax - 8,198 - - - - - 8,198
Measure J Sales Tax - - 1,285,868 - - - - 1,285,868
Road Maintenance Impact Fees - - - - - 433,092 - 433,092 Grant Funded Projects - - - 111,267 - - - 111,267
Restricted Pension Trust Cash 1,114,390 - - - - - - 1,114,390 Library Parcel Tax - - - - - - 25,454 25,454
Measure A Marin County parks - - - - - - 126,578 126,578 Creekside Commons - - - - - - - -
Measure C Wildlife Tax - - - - - - 18 9,431 189,431
Measure G 2003 Debt Service - - - - - - 279,981 279,981 Measure G 2011 Debt Service - - - - - - 217,031 217,031 Total restricted fund balances 1,114,390 8,198 1,285,868 111,267 - 433,092 838,475 3,791,290 Committed for:
Community Facilities Plan - - - - - - 13,750 13,750
Downtown Projects - - - - - - 34,981 34,981
Emergency Projects - - - - - - 1,956,169 1,956,169
Isabel Cook Rental Income - - - - - - 61,300 61,300
Special Town Events - - - - - - 39,052 39,052
Climate functions - - - - - - 64,677 64,677
Parking Meter Fees - - - - - - 96,802 96,802
Recreation Activities - - - - 1,145 ,603 - - 1,145,603
Emergency Reserve 4,394,476 - - - - - - 4,394,476
Pension Stabilization Reserve 199,876 - - - - - - 199,876 Total Committed 4,594,352 - - - 1,145,603 - 2,266,731 8,006,686 Assigned for:
Town General Plan 261,474 - - - - - 351 261,825
Capital Reconstruction - - - - - - 630 630
Transporation purpose - - - - - - 178,270 178,270
Equipment Replacement - - - - - - 18,017 18,017
Park Improvement Fund - - - - - - 516,299 516,299
Total assigned fund balances 261,474 - - - - - 713,567 975,041 Unassigned for:
Unassigned Fund Balance 1,764,523 - - - - 814 (149,769) 1,615,568 Total Fund Balances $ 7,820,867 $ 8,198 $ 1,287,938 $ 111,267 $ 1,157,131 $ 435,560 $ 3,672,847 $ 14,493,808 Special Revenue Funds
Nonspendable:
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82 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
C. Emergency Reserve Policy
The Town Council adopted a General Fund Reserve Policy in February 2023 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 20%):
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 $4,394,476 at June 30, 2024, of which the Town did not expend resources from within the current fiscal year.
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 $199,876 at June 30, 2024.
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ITEM 1.2 - ATTACHMENT 1
83 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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% 7.750% Required employer contribution rates 15.950% 12.470% 7.680% Required UAL contribution 77,207 15,580 4,116
Monthly benefits, as a % of eligible compensation
Prior to
January 1, 2013
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84 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024 was $1,829 only from the PEPRA tier, 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, 2024 was $390,099 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, 2022 and measurement date of June 30, 2023:
Tier 1 Tier 2 PEPRA
Inactive employees or beneficiaries currently receiving benefits 79 7 - Inactive employees entitled to but not yet receiving benefits 35 17 18 Active employees 5 10 19
Total 119 34 37
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ITEM 1.2 - ATTACHMENT 1
85 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
E. Actuarial Assumptions
The total pension liabilities as of the June 30, 2022 measurement date actuarial were determined using the following actuarial assumptions:
Miscellaneous (all tiers)
Valuation Date 6/30/2022
Measurement Date 6/30/2023
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. (1) Derived using CalPERS’ Membership Data for all Funds. The mortality table was developed based on CalPERS specific data. The rates incorporate Generational Mortality to capture ongoing mortality improvement using 80% of Scale MP 2020 published by the Society of Actuaries.
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2022 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.
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ITEM 1.2 - ATTACHMENT 1
86 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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
1-101,2
Global Equity - cap-weighted 30% 4.54%
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, 2022, using an annual actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 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. 49 ITEM 1.2 - ATTACHMENT 1
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87 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
For the fiscal year ended June 30, 2024 (Measurement date as of June 30, 2023), 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 $ 34,462,064
Plan Fiduciary Net Position 32,558,466
Total Net Pension Liability $ 1,903,598
Pension plan expense for the fiscal year $ 18,442
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, 2022 0.15379% 0.18491%
Proportion - June 30, 2023 0.15186% 0.18402%
Change - Increase (Decrease) -0.00193% -0.00089%
For the fiscal year ended June 30, 2024, the Town recognized pension expense of $18,442. On June 30, 2024, 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 $ 97,246 $ (15,085) Changes in assumptions 114,929 -
Net Differences between projected and actual investment earnings 308,210 -
Change in employer's proportion - (5,942,180)
Differences between employer's share of contributions 3,867,200 (789,509) Pensions contributions subsequent to the measurement date 390,099 - Total $ 4,777,684 $ (6,746,774)
The amount of $390,099 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, 2025. 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
2025 $ (1,343,428)
2026 (995,968)
2027 (28,638)
2028 8,845
Total: $ (2,359,189)
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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 $ 6,564,445 $ 1,903,598 $ (1,932,680) 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. 51 ITEM 1.2 - ATTACHMENT 1
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89 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2024:
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) - $157 per month in 2024.
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, 2022:
Inactive employees or beneficiaries currently receiving benefits 33 Inactive employees entitled to but not yet receiving benefits 16 Active employees 40
Total 89
D. Actuarial Methods and Assumptions
The total OPEB liability for the Plan was determined by an actuarial valuation as of June 30, 2023. 52 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
The total OPEB liabilities as of the June 30, 2023 measurement date actuarial were determined using the following actuarial assumptions:
Fiscal Year End June 30, 2024
Valuation Date June 30, 2023
Measurement Date June 30, 2023
Measurement Period June 30, 2022 to June 30, 2023
Actuarial Assumptions:
Funding Method Entry age normal cost, level percent of pay Amortization Method Straight-line amortization over a closed 20-year period Discount Rate 5.55% as of June 30, 2023
General Inflation 2.50%
Payroll Growth Rate 3.00%
Participation Rate 90% for employees that qualify for subsidized coverage, and 50% for future employees.
Spouse Coverage 45% for future retirees
Healthcare Cost Trend Rate 6.5% in 2025, fluctuating down to 3.9% by 2075 Mortality Factors CalPERS 2021 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 real rate of return 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. 53 ITEM 1.2 - ATTACHMENT 1
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91 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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, 2022 (Measurement Date) 2,013,942 $ $ 237,092 $ 1,776,850 Changes Recognized for Measurement Period:
Service Cost 70,973 - 70,973
Interest on total OPEB liability 112,230 112,230 -
Employer contributions 190,453 - (190,453)
Changes of benefit terms - - -
Changes of assumptions (71,219) (71,219) -
Differences between expected and actual - -
experience (428,923) (428,923) -
Net investment income - 8,895 (8,895)
Administrative expenses - (68) 68
Benefit payments (125,488) (125,488) -
Net changes (442,427) 73,792 (516,219)
Balance at June 30, 2023 (Measurement Date) 1,571,515 $ $ 310,884 $ 1,260,631 Increase (Decrease)
Fiscal year 2024 contributions for the Plan were comprised of the following:
Premium Payments $ 93,527
Prefunding Contributions 71,252
Implicit Subsidies 31,584
Total Contributions $ 196,363
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 1,431,397 $ 1,260,631 $ 1,116,910 $
Total OPEB Liability/(Asset)
Change in Healthcare Cost Trend Rate 1% Decrease Current Trend 1% Increase Net OPEB Liability $ 1,130,310 $ 1,260,631 $ 1,433,206
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
H. OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2024, the Town recognized OPEB a negative expense of $317,078.
On June 30, 2024, 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 $ - $ 413,898 Changes of assumptions 68,725 120,523
Net difference between projected and actual earnings on plan investments 22,848 -
Employer contributions made subsequent to the measurement date 196,363 - Total $ 287,936 $ 534,421
The amount of $196,363 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, 2025. 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
2025 (151,034) $
2026 (83,403)
2027 (66,707)
2028 (77,987)
2029 (63,717)
Total $ (442,848)
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. 55 ITEM 1.2 - ATTACHMENT 1
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93 TOWN OF SAN ANSELMO
Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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.
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, 2024 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 - - 6/30/2024 (Continued below)
Lessee
Interest
Revenue Lease Revenue
Monthly Revenue
as of
June 30, 2024
Lease Receivable
Balance at
June 30, 2024
Deferred Inflow of
Resources at
June 30, 2024
ARYIIS $ 2,500 $ - $ 9,198 $ - $ -
$ 2,500 $ - $ 9,198 $ - $ -
The Town executed a new lease with ARYIIS effective July 1, 2024 for another four years till June 30, 2028, with a total estimated lease payment of $618,660. The new lease will be reflected in the town’s financial statements for the next fiscal year.
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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. 57 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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.
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, 2024
The JPA is directly funded through semi-annual contributions from each of the members. Total contributions for the current year were $171,035.
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. 59 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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 $109,392. 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 $452,288 in liability coverage premiums during the fiscal year. 60 ITEM 1.2 - ATTACHMENT 1
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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 $191,689 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 $ 33,500,000
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 2024 2023
Balance, beginning of year 20,739 $ 256,941 $ 277,680 $ 282,349 $ Current year claims and changes in estimates 97,973 (37,507) 60,466 45,613 Claims paid (99,115) 13,581 (85,534) (50,282)
Balance, end of year $ 19,597 $ 233,015 $ 252,612 $ 277,680 Due in one year $ 65,637 5,735 $ 71,372 $ 87,232 $
Due in more than one year 13,862 167,378 181,240 190,448 Total claim liabilities $ 19,597 $ 233,015 $ 252,612 $ 277,680 Totals as of June 30
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Notes to Basic Financial Statements
For the Year Ended June 30, 2024
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. 62 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 Nine Fiscal Years*
Schedule of Changes in the Net Pension Liability and Related Ratios Measurement Date - Fiscal Year Ending June 30
2023 2022 2021 2020 2019 2018 2017 2016 2015
Town's proportion of the net
pension liability 0.01526% 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 $ 1,977,151 1,903,598 $ 5,918,152 $ 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 3,362,406 $ 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 57% 67% 218% 308% 277% 269% 300% 281% 218% Plan fiduciary net position as a
percentage of the total pension liability 76.21% 76.68% 88% 75% 75% 75% 73% 74% 78% Schedule of Contributions
Fiscal Year ending June 30
Schedule of the Town's Contribution 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Contractually determined employer contribution 390,099 $ 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 390,099 319,549 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*** $ 3,861,370 $ 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 10.10% 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
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TOWN OF SAN ANSELMO
Required Supplementary Information
Agent Multiple-Employer Retiree Medical Benefits (OPEB) Plan Last Seven Fiscal Years*
Schedule of Changes in the Net OPEB Liability and Related Ratios Measurement Date** 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total OPEB Liability
Service Cost $ 70,973 $ 62,179 $ 64,016 $ 62,001 $ 131,876 $ 123,701 $ 132,020 Interest Cost 112,230 113,118 121,303 119,536 89,639 90,209 80,504 Employer Contributions - - - - - - -
Changes of Benefit Terms - - - - - - -
Differences between expected and actual experience (428,923) - (115,388) - (138,022) - - Changes in assumptions (71,219) 109,151 (5,118) - (960,384) 58,737 (177,769) Benefit Payments (125,488) (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Net change in total OPEB liability (442,427) 159,008 (77,793) 13,119 (1,036,210) 122,264 (111,389) Total OPEB liability - beginning (a) 1,854,934 2,013,942 1,932,727 1,919,608 2,955,818 2,833,554 2,944,943 Total OPEB liability - ending (b) $ 2,013,942 1,571,515 $ 1,854,934 $ 1,932,727 $ 1,919,608 $ 2,955,818 $ 2,833,554 $ Plan fiduciary net position
Contributions - employer $ 190,453 $ 180,392 $ 192,003 $ 194,191 $ 259,319 $ 150,383 $ 146,144 Differences between expected and actual experience - - - - - - - Net investment income 8,895 (25,678) 26,403 5,300 1,098 - - Benefit payments (125,488) (125,440) (142,606) (168,418) (159,319) (150,383) (146,144) Trust administrative expenses (68) (53) (49) (50) (1) - - Net change in plan fiduciary net position 73,792 29,221 75,751 31,023 101,097 - - Plan fiduciary net position - beginning ( c ) 237,092 207,871 132,120 101,097 - - - Plan fiduciary net position - ending (d) $ 237,092 310,884 $ 207,871 $ 132,120 $ 101,097 $ - $ $ - Net OPEB liability - beginning (a)-(c) $ 1,776,850 $ 1,647,063 $ 1,800,607 $ 1,818,511 $ 1,019,088 $ - $ - Net OPEB liability - ending (b)-(d) $ 1,260,631 $ 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 19.78% 59.81% 61% 62% 61% 104% 109.0% Covered-employee payroll $ 3,362,406 $ 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 37.49% 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
Fiscal Year ending June 30*
Schedule of the Town's Contribution ** 2024 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) 190,453 196,363 184,504 - - - - Contributions in relation to CDC or ADC 196,363 190,453 184,504 192,003 194,191 259,319 150,383 Contribution (excess) deficiency $ - $ - $ - $ 1,212,997 $ 1,164,809 $ 767,681 $ 970,617 Town's covered-employee payroll*** $ 3,463,000 $ 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 5.67% 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
66 ITEM 1.2 - ATTACHMENT 1
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104
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Property taxes $ 16,240,823 $ 16,463,788 $ 16,671,531 $ 207,743 Sales taxes 1,545,000 1,503,000 1,542,571 39,571
Franchise fees 848,000 848,000 933,022 85,022
Licenses and permits 1,306,000 1,431,000 1,324,857 (106,143) Fines and forfeitures 126,250 126,250 116,015 (10,235)
Use of money and property 75,000 100,000 453,141 353,141 Intergovernmental 137,500 297,500 313,862 16,362
Charges for services 178,250 178,250 176,558 (1,692)
Other revenue 102,772 102,772 179,796 77,024
20,559,595 21,050,560 21,711,353 660,793
Expenditures
Current -
General government 3,709,007 4,175,007 3,265,208 909,799 Public safety - police 5,184,636 5,184,636 5,204,393 (19,757) Public safety - fire 5,088,722 5,088,722 5,090,466 (1,744) Public works 3,445,171 3,690,171 3,605,501 84,670
Community development 1,050,401 1,050,401 1,005,738 44,663 Culture and recreation 1,174,521 1,174,521 1,165,195 9,326 Capital Outlay - - 381,016 (381,016)
Debt service
Principal 410,000 410,000 410,000 -
Interest 176,067 176,067 175,985 82
Fees 1,500 1,500 1,300 200
20,240,025 20,951,025 20,304,802 646,223
Excess of Revenue
Over (Under) Expenditures 319,570 99,535 1,406,551 1,307,016 Other Financing Sources / (Uses)
Transfers in 384,030 384,030 386,732 2,702
Transfers (out) (699,500) (2,464,500) (2,464,896) (396) Total Other Financing Sources/ (Uses) (315,470) (2,080,470) (2,078,164) 2,306 CHANGE IN FUND BALANCES $ 4,100 $ (1,980,935) (671,613) $ 1,309,322 Fund balances - beginning 8,492,480
Fund balances - end of year $ 7,820,867
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, 2024
Budget Amounts (unaudited)
Budget and Actual
67 ITEM 1.2 - ATTACHMENT 1
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105
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Sales taxes - $ $ 11,222 $ 18,820 $ 7,598
Use of money and property - - (494) (494)
- 11,222 18,326 7,104
Expenditures
Current -
Public works - - 7,399 (7,399)
Community development - - - -
Capital Outlay 675,126 675,126 619,738 55,388
675,126 675,126 627,137 47,989
Excess of Revenue
Over (Under) Expenditures (675,126) (663,904) (608,811) 55,093 CHANGE IN FUND BALANCES $ (675,126) $ (663,904) (608,811) $ 55,093 Fund balances - beginning 617,009
Fund balances - end of year $ 8,198
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, 2024
68 ITEM 1.2 - ATTACHMENT 1
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106
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Sales taxes 2,521,266 $ 2,568,266 $ 2,522,332 $ (45,934) $ Use of money and property - - 28,095 28,095
2,521,266 2,568,266 2,550,427 (17,839)
Expenditures
Current -
Public works 193,879 193,879 190,133 3,746
Capital Outlay 2,269,723 2,269,723 1,672,650 597,073
2,463,602 2,463,602 1,862,783 600,819
Excess of Revenue
Over (Under) Expenditures 57,664 104,664 687,644 582,980 CHANGE IN FUND BALANCES $ 57,664 $ 104,664 687,644 $ 582,980 Fund balances - beginning 600,294
Fund balances - end of year $ 1,287,938
Budget Amounts (unaudited)
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Measure J Sales Tax
Schedule of Revenues, Expenditures
and Changes in Fund Balances
Budget and Actual
for the Year Ended June 30, 2024
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107
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Intergovernmental 570,328 $ 570,328 $ 376,266 $ (194,062) $ Other revenue - - 49,856 49,856
570,328 570,328 426,122 (144,206)
Expenditures
Current -
Public works 5,000 5,000 65,217 (60,217)
Capital outlay 565,328 565,328 377,190 188,138
570,328 570,328 442,407 127,921
Excess of Revenue
Over (Under) Expenditures - - (16,285) (16,285)
CHANGE IN FUND BALANCES $ - $ - (16,285) $ (16,285)
Fund balances - beginning 127,552
Fund balances - end of year $ 111,267
Total Revenue
Total Expenditures
TOWN OF SAN ANSELMO
Grants Fund
Schedule of Revenues, Expenditures
Budget and Actual
for the Year Ended June 30, 2024
Budget Amounts (unaudited)
and Changes in Fund Balances
70 ITEM 1.2 - ATTACHMENT 1
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108
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Charges for services 1,984,971 $ 1,984,971 $ 2,393,836 $ 408,865 $ Use of money and property - - 80,071 80,071
1,984,971 1,984,971 2,473,907 488,936
Expenditures
Current -
Culture and recreation 1,953,381 1,953,381 2,139,891 (186,510) Capital Outlay 300,000 300,000 14,700 285,300
2,253,381 2,253,381 2,154,591 98,790
Excess of Revenue
Over (Under) Expenditures (268,410) (268,410) 319,316 587,726 Other Financing Sources / (Uses)
Transfers (out) (31,590) (31,590) (31,590) -
Total Other Financing Sources/ (Uses) (31,590) (31,590) (31,590) - CHANGE IN FUND BALANCES $ (300,000) $ (300,000) 287,726 587,726 $ Fund balances - beginning 869,405
Fund balances - end of year $ 1,157,131
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, 2024
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109
Variance with
Final Budget
Actual Positive
Original Final Results (Negative)
Revenue
Use of money and property 1,000 $ 1,000 $ 10,136 $ 9,136 $ Charges for services 459,000 459,000 473,256 14,256
Other revenue 223,475 223,475 15,000 (208,475)
683,475 683,475 498,392 (185,083)
Expenditures
Current -
Public works 302,091 302,091 249,146 52,945
Capital outlay 934,301 1,034,301 845,313 188,988
1,236,392 1,336,392 1,094,459 241,933
Excess of Revenue
Over (Under) Expenditures (552,917) (652,917) (596,067) 56,850 Other Financing Sources / (Uses)
Transfers in - - 773,208 773,208
Total Other Financing Sources/ (Uses) - - 773,208 773,208 CHANGE IN FUND BALANCES $ (552,917) $ (652,917) 177,141 $ 830,058 Fund balances - beginning 258,419
Fund balances - end of year $ 435,560
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, 2024
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SUPPLEMENTARY INFORMATION
Combining Funds Financial Statement
ITEM 1.2 - ATTACHMENT 1
ITEM 1.2 - ATTACHMENT 1
111
TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
ASSETS
Cash & investments $ 5,171 $ 34,771 $ 2,251,444 $ (57,135) $ 23,043 Receivables 31 210 97,493 57,135 3,299
Prepaid expenses - - - - 3,843
$ 5,202 $ 34,981 $ 2,348,937 $ 30,185 - $
LIABILITIES
Payables $ - $ - $ 310,732 $ - $ 888
Accrued liabilities - - - - -
Deposits Payable - - - - -
- - 310,732 - 888
DEFERRED INFLOW OF RESOURCES
Unavailable revenue - - 82,036 - -
- - 82,036 - -
FUND BALANCES
Nonspendable - - - - 3,843
Restricted - - - - 25,454
Committed 4,851 34,981 1,956,169 - -
Assigned 351 - - - -
Unassigned - - - - -
Total Fund Balances 5,202 34,981 1,956,169 - 29,297
of resources and Fund Balances $ 5,202 $ 34,981 $ 2,348,937 $ 30,185 - $ Total Liabilities, deferred inflow
Total Assets
Total Liabilities
Total Liabilities
74 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
ASSETS
Cash & investments
Receivables
Prepaid expenses
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
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
$ (71,394) 67,100 $ 49,162 $ (113,398) $ (69,968) $
408 - 300 239,976 -
- - - - -
$ 67,508 $ (71,394) $ 49,462 $ 126,578 $ (69,968)
$ 5,325 $ 3,943 $ 10,410 $ - $ -
883 859 - - -
- 3,605 - - -
6,208 8,407 10,410 - -
- - - - -
- - - - -
- - - - -
- - - 126,578 -
61,300 - 39,052 - -
- - - - -
- (79,801) - - (69,968)
61,300 (79,801) 39,052 126,578 (69,968)
$ 67,508 $ (71,394) $ 49,462 $ 126,578 $ (69,968)
75 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
ASSETS
Cash & investments
Receivables
Prepaid expenses
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
Total Liabilities
Total Liabilities
Special Revenue Funds
Total
Measure C Climate Community Special
Wildfire Parking Action Garden Revenue
Tax Fund Fund Fund Fund Funds
$ 98,706 191,901 $ 44,602 $ 10,217 $ $ 2,464,222
597 22,661 24,154 62 446,326
- - - - 3,843
$ 214,562 $ 99,303 $ 68,756 $ 10,279 $ 2,914,391
$ 25,131 $ 2,501 $ 4,079 $ 1,080 $ 364,089
- - - - 1,742
- - - - 3,605
25,131 2,501 4,079 1,080 369,436
- - - 300 82,336
- - - 300 82,336
- - - - 3,843
189,431 - - - 341,463
- 96,802 64,677 8,899 2,266,731
- - - - 351
- - - - (149,769)
189,431 96,802 64,677 8,899 2,462,619
$ 214,562 $ 99,303 $ 68,756 $ 10,279 $ 2,914,391
76 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
ASSETS
Cash & investments
Receivables
Prepaid expenses
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
Total Liabilities
Total Liabilities
Capital Project Funds
Total
Capital Equipment Active Park Capital
Reconstruction Transportation Improvement Project
Fund Fund Fund Fund Funds
$ 629 $ 17,909 $ 187,223 $ 513,108 $ 718,869
1 108 1,155 3,191 4,455
- - - - -
$ 630 $ 18,017 $ 188,378 $ 516,299 $ 723,324
$ - $ - $ 10,108 $ - $ 10,108
- - - - -
- - - - -
- - 10,108 - 10,108
- - - - -
- - - - -
- - - - -
- - - - -
- - - - -
630 18,017 178,270 516,299 713,216
- - - - -
630 18,017 178,270 516,299 713,216
$ 630 $ 18,017 $ 188,378 $ 516,299 $ 723,324
Replacement
77 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
ASSETS
Cash & investments
Receivables
Prepaid expenses
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
Total Liabilities
Total Liabilities
Debt
Debt Service Funds Service Fund
Total
Measure G Municipal Measure G Pension Debt
Debt Svc Lease Debt Svc Obligation Bonds Service
2011 Fund 2020 2021 Funds
$ - 285,800 $ 219,714 $ - $ $ 505,514
- 2,064 1,573 - 3,637
- - - - -
$ - 287,864 $ 221,287 $ - $ 509,151 $
$ - 7,883 $ 4,256 $ - $ $ 12,139
- - - - -
- - - - -
- 7,883 4,256 - 12,139
- - - - -
- - - - -
- - - - -
- 279,981 217,031 - 497,012
- - - - -
- - - - -
- - - - -
279,981 - 217,031 497,012 -
$ 287,864 $ - $ 221,287 $ - $ 509,151
78 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Balance Sheet
June 30, 2024
ASSETS
Cash & investments
Receivables
Prepaid expenses
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
Total Liabilities
Total Liabilities
Total
Nonmajor
Governmental
Funds
$ 3,688,605
454,418
3,843
$ 4,146,866
$ 386,336
1,742
3,605
391,683
82,336
82,336
3,843
838,475
2,266,731
713,567
(149,769)
3,672,847
$ 4,146,866
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
Special Revenue Funds
Community
Facilities Downtown Emergency Gas Library
Master Revitalization Projects Tax Tax
Plan Fund Fund Fund Fund
REVENUE
Property taxes $ - $ - $ - $ - $ 307,741
Sales taxes - - - - -
Franchise fees - - - - -
Licenses and permits - - - - -
Fines and forfeitures - - - - -
Use of money and property 252 1,904 124,751 - 45
Intergovernmental - - 678,350 -
Charge for services - - - - -
Other revenue - - 19,534 - -
Total Revenue 252 1,904 144,285 678,350 307,786
EXPENDITURES
Current -
General government - - - - -
Public works - 3,500 3,129 - -
- - - - 322,802
Capital projects - - 1,415,180 -
Debt service - - - - -
Principal - - - - -
Interest - - - - -
Total Expenditures - 3,500 1,418,309 - 322,802
Excess Revenue over
(under) Expenditures 252 (1,596) (1,274,024) 678,350 (15,016)
OTHER FINANCING
Operating transfers in - 15,000 125,000 - 15,396
Operating transfers (out) - - (678,350) - -
Totals - 15,000 125,000 (678,350) 15,396
252 13,404 (1,149,024) - 380
Fund Balances - Beginning 4,950 21,577 3,105,193 - 28,917 Fund Balances - End of Year $ 34,981 5,202 $ 1,956,169 $ - $ $ 29,297
CHANGE IN FUND BALANCES
Culture and recreation
SOURCES (USES)
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
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
Public works
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
$ - - $ - $ - $ - $
- - - 127,924 -
- - - - -
- - - - -
- - - - -
115,855 25,880 2,421 (1,397) (1,192)
- - - 177,952 -
- - 10,530 - -
- - - - 208,388
25,880 115,855 12,951 304,479 207,196
- - - - -
94,503 41,892 - 12,832 85,261
- - 37,960 - -
- - - 202,172 226,835
- - - -
- - - - -
- - - - -
94,503 41,892 37,960 215,004 312,096
21,352 (16,012) (25,009) 89,475 (104,900)
- - 29,500 - -
- - - - -
- - 29,500 - -
21,352 (16,012) 4,491 89,475 (104,900)
39,948 (63,789) 34,561 37,103 34,932
$ 61,300 $ (79,801) $ 39,052 $ 126,578 $ (69,968)
81 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
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
Public works
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
$ - 395,991 $ $ - $ - $ 703,732
- - - - 127,924
- - - - -
- 41,179 - - 41,179
- - - - -
3,751 4,637 4,003 549 281,459
- - 3,500 - 859,802
- - - - 10,530
- - 23,902 6,110 257,934
399,742 45,816 31,405 6,659 2,282,560
- 39,072 - - 39,072
329,678 - 157,523 4,277 732,595
- - - - 360,762
- - - - 1,844,187
- - - - -
- - - - -
329,678 39,072 157,523 4,277 2,976,616
70,064 6,744 (126,118) 2,382 (694,056)
- - 105,000 - 289,896
- - - - (678,350)
- - 105,000 - (388,454)
70,064 6,744 (21,118) 2,382 (1,082,510)
119,367 90,058 85,795 6,517 3,545,129
$ 189,431 $ 96,802 $ 64,677 $ 8,899 $ 2,462,619
82 ITEM 1.2 - ATTACHMENT 1
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
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
Public works
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 Park Capital
Reconstruction Replacement Transportation Improvement Project Fund Fund Fund Fund Funds
$ - $ - $ - $ - $ -
- - - - -
- - - - -
- - - - -
- - - - -
(21) (44) 7,063 16,299 23,297
- - - - -
- - - - -
- 4,500 - - 4,500
(21) 4,456 7,063 16,299 27,797
- - - - -
- - - - -
- - - - -
10,277 - 29,302 - 39,579
- - - - -
- - - - -
10,277 - 29,302 - 39,579
(10,298) 4,456 (22,239) 16,299 (11,782)
- - 100,000 500,000 600,000
- - - - -
- - 100,000 500,000 600,000
(10,298) 4,456 77,761 516,299 588,218
10,928 13,561 100,509 - 124,998
$ 630 $ 18,017 $ 178,270 $ 516,299 $ 713,216
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
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
Public works
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
Total
Measure G Municipal Measure G Pension Debt
Debt Svc Lease Debt Svc Obligation Bonds Service
2011 Fund 2020 2021 Funds
$ - 141,597 $ 181,179 $ - $ $ 322,776
- - - - -
- - - - -
- - - - -
- - - - -
10,737 - 6,810 - 17,547
- - - - -
- - - - -
- - - - -
152,334 - 187,989 - 340,323
- - 825 - 825
- - - - -
- - - - -
- - - - -
185,000 - 145,000 - 330,000
21,781 - 38,500 - 60,281
206,781 - 184,325 - 391,106
(54,447) - 3,664 - (50,783)
- - - - -
- - - - -
- - - -
(54,447) - 3,664 - (50,783)
334,428 - 213,367 - 547,795
$ 279,981 $ - $ 217,031 $ - $ 497,012
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TOWN OF SAN ANSELMO
Nonmajor Governmental Funds
Combining Statement of Revenues, Expenditures, and Changes in Fund Balances For The Year Ended June 30, 2024
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
Public works
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
Nonmajor
Governmental
Funds
$ 1,026,508
127,924
-
41,179
-
322,303
859,802
10,530
262,434
2,650,680
39,897
732,595
360,762
1,883,766
-
330,000
60,281
3,407,301
(756,621)
889,896
(678,350)
211,546
(545,075)
4,217,922
$ 3,672,847
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TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Net Position
June 30, 2024
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
ASSETS
Cash and investments $ 842,211 $ 1,201,873 $ 67,563 $ 305,817 $ 2,417,464 Accounts Receivables 5,081 7,494 434 1,855 14,864
Prepaid expenses 27,148 - - - 27,148
Total assets 874,440 1,209,367 67,997 307,672 2,459,476
LIABILITIES
Current liabilities:
Payables 26,410 47,409 31,757 - 105,576
Claims payable - current 71,372 - - - 71,372
Total current liabilities 97,782 47,409 31,757 - 176,948
Noncurrent liabilities:
181,240 - - - 181,240
Total liabilities 279,022 47,409 31,757 - 358,188
NET POSITION
Unrestricted 595,418 1,161,958 36,240 307,672 2,101,288 Total net position $ 595,418 $ 1,161,958 $ 36,240 $ 307,672 $ 2,101,288 Claims payable - due in more than one year
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TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Revenue, Expenses, and Change in Net Position Year Ended June 30, 2024
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Use of money and property $ 42,434 $ 32,845 $ (679) $ 14,295 $ 88,895 Charges for services 750,000 364,050 219,325 - 1,333,375 Other revenue - 55,596 9,708 - 65,304
Total operating revenue 792,434 452,491 228,354 14,295 1,487,574 Insurance costs 766,321 - - - 766,321
Supplies and services - 372,185 335,584 37,964 745,733
Total operating expenses 766,321 372,185 335,584 37,964 1,512,054 26,113 80,306 (107,230) (23,669) (24,480)
Transfers in 75,000 800,000 150,000 100,000 1,125,000
CHANGE IN NET POSITION 101,113 880,306 42,770 76,331 1,100,520 Net Position - beginning 494,305 281,652 (6,530) 231,341 $1,000,768 $ 595,418 $ 1,161,958 $ 36,240 $ 307,672 $ 2,101,288
OPERATING EXPENSES
Operating income (loss)
Net Position - end of year
OPERATING REVENUE
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TOWN OF SAN ANSELMO
Internal Services Funds
Combining Statement of Cash Flows
Year Ended June 30, 2024
Building Technology Vehicle
Insurance Maintenance Replacement Replacement
Fund Fund Fund Fund Total
Operating Activities
Receipts from customers and interfund charges $ 790,411 $ 446,276 $ 228,176 $ 13,380 $ 1,478,243 Payments to vendors and insurance claims (772,524) (355,519) (373,362) (37,964) (1,539,369) Net cash provided (used) 17,887 90,757 (145,186) (24,584) (61,126) Noncapital Financing Activities
Transfers in 75,000 800,000 150,000 100,000 1,125,000
Net cash provided (used) 75,000 800,000 150,000 100,000 1,125,000 92,887 890,757 4,814 75,416 1,063,874
Cash and cash equivalents - beginning 749,324 311,116 62,749 230,401 1,353,590 Cash and cash equivalents - end of year $ 842,211 $ 1,201,873 $ 67,563 $ 305,817 $ 2,417,464 Operating Activities Analysis
Operating Income (Loss) $ 26,113 $ 80,306 $ (107,230) $ (23,669) $ (24,480) Reconciliation adjustments:
(2,023) (6,215) (178) (915) (9,331)
(3,105) - - - (3,105)
21,970 16,666 (37,778) - 858
(25,068) - - - (25,068)
Net cash provided (used) $ 17,887 $ 90,757 $ (145,186) $ (24,584) $ (61,126)
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
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TOWN OF SAN ANSELMO
REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED JUNE 30, 2024
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TOWN OF SAN ANSELMO
REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2024
Table of Contents
Page
Required Communications ................................................................................................................................ 1 Significant Audit Matters:
Qualitative Aspects of Accounting Practices ................................................................................... 1 Difficulties Encountered in Performing the Audit ........................................................................... 2 Corrected and Uncorrected Misstatements ...................................................................................... 2 Disagreements with Management .................................................................................................... 3 Management Representations ............................................................................................................ 3 Management Consultations with Other Independent Accountants ................................................. 3 Other Audit Matters or Issues ............................................................................................................ 3 Other Matters ............................................................................................................................................ 3 ITEM 1.2 - ATTACHMENT 2
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REQUIRED COMMUNICATIONS
To the Town Council of
the Town of San Anselmo, California
We have audited the basic financial statements of the Town of San Anselmo (Town), California, for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated April 15, 2024. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies – Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the Town are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year.
The following pronouncements became effective, but did not have a material effect on the financial statements:
GASB 99 – Omnibus 2022, paragraphs 4-10
GASB 100 – Accounting for Changes and Error Corrections Unusual Transactions, Controversial or Emerging Areas – We noted no transactions entered into by the Town during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting Estimates – Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimate(s) affecting the Town’s financial statements were:
Estimated Fair Value of Investments: As of June 30, 2024, the Town held approximately $19.3 million of cash and investments as measured by fair value as disclosed in Note 2 to the financial statements. Fair value is essentially market pricing in effect as of June 30, 2024. These fair values are not required to be adjusted for changes in general market conditions occurring subsequent to June 30, 2024.
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Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimate of Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, and certain other compensating time is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1 to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Claims Liabilities: Management’s estimate of the claims liabilities payable is disclosed in Note 12 to the financial statements and is based on the claims experience of the Town. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Net Pension Liabilities and Pension-Related Deferred Outflows and Inflows of Resources: Management’s estimate of the net pension assets and liabilities and deferred outflows/inflows of resources are disclosed in Note 8 to the financial statements and are based on actuarial studies determined by a consultant, which are based on the experience of the Town. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Net OPEB Liabilities: Management’s estimate of the net OPEB Liabilities is disclosed in Note 9 to the financial statements and is based on actuarial study determined by a consultant, which is based on the experience of the Town. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Disclosures – The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the Town Council. 2 ITEM 1.2 - ATTACHMENT 2
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Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in a management representation letter dated December 6, 2024.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the Town’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Matters or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the Town’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.
We were engaged to report on the supplementary information that accompanies the financial statements, but is not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 3 ITEM 1.2 - ATTACHMENT 2
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******
This information is intended solely for the use of Town Council and management and is not intended to be, and should not be, used by anyone other than these specified parties.
Pleasant Hill, California
December 6, 2024
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TOWN OF SAN ANSELMO
MEMORANDUM ON INTERNAL CONTROL
FOR THE YEAR ENDED JUNE 30, 2024
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MEMORANDUM ON INTERNAL CONTROL
For the Year Ended June 30, 2024
Table of Contents
Page
Memorandum on Internal Control ......................................................................................................................... 1 Schedule of Other Matters.............................................................................................................................. 3 ITEM 1.2 - ATTACHMENT 3
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MEMORANDUM ON INTERNAL CONTROL
To the Town Council of
the Town of San Anselmo, California
In planning and performing our audit of the basic financial statements of the Town of San Anselmo (Town), California as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the Town’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Town’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Town’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Town’s financial statements will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Included in the Schedule of Other Matters are recommendation not meeting the above definition that we believe are opportunities for strengthening internal controls and operating efficiency.
This communication is intended solely for the information and use of management, Town Council, others within the organization, and agencies and pass-through entities requiring compliance with Government Auditing Standards and is not intended to be and should not be used by anyone other than these specified parties.
Pleasant Hill, California
December 6, 2024
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MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
NEW GASB PRONOUNCEMENTS OR PRONOUNCEMENTS NOT YET EFFECTIVE
CURRENT AND UPCOMING GASB PRONOUNCEMENTS
The following comment represents new pronouncements taking affect in the next few fiscal years. We cite them here to keep you informed of developments:
EFFECTIVE FISCAL YEAR 2024/25:
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.
Recognition And Measurement
This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.
This Statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.
This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.
With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources.
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SCHEDULE OF OTHER MATTERS
Notes To Financial Statements
This Statement amends the existing requirement to disclose the gross increases and decreases in a liability for compensated absences to allow governments to disclose only the net change in the liability (as long as they identify it as a net change). In addition, governments are no longer required to disclose which governmental funds typically have been used to liquidate the liability for compensated absences.
How the Changes in this Statement Will Improve Financial Reporting The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave.
The model also will result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences.
GASB 102 – Certain Risk Disclosures
State and local governments face a variety of risks that could negatively affect the level of service they provide or their ability to meet obligations as they come due. Although governments are required to disclose information about their exposure to some of those risks, essential information about other risks that are prevalent among state and local governments is not routinely disclosed because it is not explicitly required. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints.
This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government’s highest level of decision-making authority. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.
This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.
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SCHEDULE OF OTHER MATTERS
If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions of the following:
• The concentration or constraint.
• Each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements. • Actions taken by the government prior to the issuance of the financial statements to mitigate the risk.
How the Changes in This Statement Will Improve Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.
EFFECTIVE FISCAL YEAR 2025/26:
GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues.
Management’s Discussion and Analysis – This Statement continues the requirement that the basic financial statements be preceded by management’s discussion and analysis (MD&A), which is presented as required supplementary information (RSI). MD&A provides an objective and easily readable analysis of the government’s financial activities based on currently known facts, decisions, or conditions and presents comparisons between the current year and the prior year. This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions.
Furthermore, this Statement stresses that the detailed analyses should explain why balances and results of operations changed rather than simply presenting the amounts or percentages by which they changed.
This Statement emphasizes that the analysis provided in MD&A should avoid unnecessary duplication by not repeating explanations that may be relevant to multiple sections and that “boilerplate” discussions should be avoided by presenting only the most relevant information, focused on the primary government.
In addition, this Statement continues the requirement that information included in MD&A distinguish between that of the primary government and its discretely presented component units.
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GASB 103 – Financial Reporting Model Improvements (Continued) Unusual or Infrequent Items – This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows.
Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position – This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses.
Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses. Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses.
In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. Subsidies are defined as (1) resources received from another party or fund (a) for which the proprietary fund does not provide goods and services to the other party or fund and (b) that directly or indirectly keep the proprietary fund’s current or future fees and charges lower than they would be otherwise, (2) resources provided to another party or fund (a) for which the other party or fund does not provide goods and services to the proprietary fund and (b) that are recoverable through the proprietary fund’s current or future pricing policies, and (3) all other transfers.
Major Component Unit Information – This Statement requires governments to present each major component unit separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements.
Budgetary Comparison Information – This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.
How the Changes in This Statement Will Improve Financial Reporting The requirements for MD&A will improve the quality of the analysis of changes from the prior year, which will enhance the relevance of that information. They also will provide clarity regarding what information should be presented in MD&A.
The requirements for the separate presentation of unusual or infrequent items will provide clarity regarding which items should be reported separately from other inflows and outflows of resources. 6 ITEM 1.2 - ATTACHMENT 3
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GASB 103 – Financial Reporting Model Improvements (Continued) The definitions of operating revenues and expenses and of nonoperating revenues and expenses will replace accounting policies that vary from government to government, thereby improving comparability.
The addition of a subtotal for operating income (loss) and noncapital subsidies will improve the relevance of information provided in the proprietary fund statement of revenues, expenses, and changes in fund net position.
The requirement for presentation of major component unit information will improve comparability.
The requirement that budgetary comparison information be presented as RSI will improve comparability, and the inclusion of the specified variances and the explanations of significant variances will provide more useful information for making decisions and assessing accountability. 7 ITEM 1.2 - ATTACHMENT 3
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Item #: 1.3
STAFF REPORT
TOWN OF SAN ANSELMO Item #:1.3
MEETING DATE: January 14, 2024
AGENDA TITLE: Report of Checks Issued, December 2024
FROM: Jeff Zuba, Finance & Admin Services Director
RECOMMENDATION: That the Town Council acknowledges, and files warrant numbers 98849 to 98993 issued during the month of December and bank draft numbers DFT05716, DFT05761-DFT05765, DFT05768-DFT05772, DFT05791, and DFT05793, in a total amount of $2,288,450.61.
BACKGROUND
This report is an itemization of payments made to vendors during the months of December 2024. It also includes wires to Bank of America for December 2024 payrolls, including payments for retirement and health benefits. The Bank of America account is used for payroll-related items.
The following warrants were voided or canceled in November 2024: 98761,98853, 98917,98918.
ATTACHMENTS
Attachment #1: Check Report December 2024
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Check Report
Town of San Anselmo By Check Number
Date Range: 12/01/2024 - 12/31/2024
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Bank Code: AP-AP - OPERATING POOL
03396 Emily B. Stucky 12/04/2024 98761 Regular 0.00 -375.00 02411 23 ELEPHANTS THEATRE COMPANY 12/05/2024 98849 Regular 0.00 7,843.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount FALL2024-4 Invoice 11/26/2024 11.26.2024 - FALL 2024 - PAYMENT 4 7,843.50 0.00
21.62.61175 KIDS CULTURE SERVICES 7,843.50 11.26.2024 - FALL 2024 - PAYME 02920 Amazon Business 12/05/2024 98850 Regular 0.00 60.42 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 1FCD-793H-MH4 Invoice 11/16/2024 11.16.2024 - LIBRARY - UNDERTOW 15.27 0.00
01.71.62310 Library Zip Grant 15.27 11.16.2024 - LIBRARY - UNDERT 1GPH-RNKP-1X4 Invoice 11/18/2024 11.18.2024 - LIBRARY - WITCHFINDER 7.58 0.00
01.71.62310 Library Zip Grant 7.58 11.18.2024 - LIBRARY - WITCHFI 1TG3-JWWP-3F1 Invoice 11/13/2024 11.13.2024 - LIBRARY - INTERIOR FREEDO 20.03 0.00
01.71.62310 Library Zip Grant 20.03 11.13.2024 - LIBRARY - INTERIO 1V4F-NW7D-4L4 Invoice 11/19/2024 11.19.2024 - LIBRARY - THE SECRET DOOR 17.54 0.00
01.71.62310 Library Zip Grant 17.54 11.19.2024 - LIBRARY - THE SEC 00001 AT&T Calnet 12/05/2024 98851 Regular 0.00 540.66
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 576-11272024 Invoice 11/27/2024 576 - TH CHAMBERS PHONE - 10.27.24-11 61.30 0.00
41.41.61701 UTILITIES 61.30 576 - TH CHAMBERS PHONE - 1 583-11252024 Invoice 11/25/2024 583 - DPW FAX - 10.25.24-11.24.24 30.65 0.00
41.41.61701 UTILITIES 30.65 583 - DPW FAX - 10.25.24-11.24 586-11252024 Invoice 11/25/2024 586 - REC DEPT FAX - 10.25.24-11.24-24 29.09 0.00
21.65.61705 UTILITIES-TELEPHONE 29.09 586 - REC DEPT FAX - 10.25.24-1 634-11202024 Invoice 11/20/2024 634 - TRAFFIC SIGNAL MODEM 419.62 0.00
41.41.61701 UTILITIES 419.62 634 - TRAFFIC SIGNAL MODEM 00388 Baker & Taylor 12/05/2024 98852 Regular 0.00 728.85 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 5019197944 Invoice 11/05/2024 11.05.2024 - CHILDREN'S BOOKS 34.69 0.00
27.71.62302 CHILDRENS BOOKS 34.69 11.05.2024 - CHILDREN'S BOOK 5019202051 Invoice 11/07/2024 11.07.2024 - AUDIOBOOKS 33.54 0.00
27.71.62304 AUDIO/VISUAL BOOKS 33.54 11.07.2024 - AUDIOBOOKS 5019203857 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 25.84 0.00
01.71.62301 ADULT BOOKS 25.84 11.11.2024 - ADULT BOOKS
5019203858 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 19.93 0.00
01.71.62301 ADULT BOOKS 19.93 11.11.2024 - ADULT BOOKS
5019203859 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 14.24 0.00
01.71.62301 ADULT BOOKS 14.24 11.11.2024 - ADULT BOOKS
5019203860 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 21.88 0.00
01.71.62301 ADULT BOOKS 21.88 11.11.2024 - ADULT BOOKS
5019203861 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 21.88 0.00
01.71.62301 ADULT BOOKS 21.88 11.11.2024 - ADULT BOOKS
5019203862 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 22.54 0.00 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Check Report Date Range: 12/01/2024 - 12/31/2024
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number
01.71.62301 ADULT BOOKS 22.54 11.11.2024 - ADULT BOOKS
5019203863 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 24.53 0.00
01.71.62301 ADULT BOOKS 24.53 11.11.2024 - ADULT BOOKS
5019203864 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 39.48 0.00
01.71.62301 ADULT BOOKS 39.48 11.11.2024 - ADULT BOOKS
5019203865 Invoice 11/11/2024 11.11.2024 - ADULT BOOKS 43.78 0.00
01.71.62301 ADULT BOOKS 43.78 11.11.2024 - ADULT BOOKS
5019205669 Invoice 11/11/2024 11.11.2024 - CHIDLREN'S BOOKS 5.55 0.00
27.71.62302 CHILDRENS BOOKS 5.55 11.11.2024 - CHIDLREN'S BOOK 5019205670 Invoice 11/11/2024 11.11.2024 - CHILDREN'S BOOKS 220.80 0.00
27.71.62302 CHILDRENS BOOKS 220.80 11.11.2024 - CHILDREN'S BOOK 5019208912 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 44.45 0.00
01.71.62301 ADULT BOOKS 44.45 11.12.2024 - ADULT BOOKS
5019208913 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 21.88 0.00
01.71.62301 ADULT BOOKS 21.88 11.12.2024 - ADULT BOOKS
5019208914 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 22.54 0.00
01.71.62301 ADULT BOOKS 22.54 11.12.2024 - ADULT BOOKS
5019208915 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 26.41 0.00
01.71.62301 ADULT BOOKS 26.41 11.12.2024 - ADULT BOOKS
5019208916 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 59.42 0.00
01.71.62301 ADULT BOOKS 59.42 11.12.2024 - ADULT BOOKS
5019208917 Invoice 11/12/2024 11.12.2024 - ADULT BOOKS 25.47 0.00
01.71.62301 ADULT BOOKS 25.47 11.12.2024 - ADULT BOOKS
**Void** 12/05/2024 98853 Regular 0.00 0.00
00007 Bay Cities Joint Power Insurance Authority 12/05/2024 98854 Regular 0.00 3,467.17 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount BCJPIA-0118-202 Invoice 11/25/2024 11.25.2024 - WORKER'S COMP - SEP 2024 3,467.17 0.00
40.21.61907 WORKERS COMPENSATIO 3,467.17 11.25.2024 - WORKER'S COMP - 03827 Brett Umberg 12/05/2024 98855 Regular 0.00 4,750.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount R15652-REISSUE Invoice 11/14/2024 11.14.2024 - REFUND - ROAD BOND 40 B 4,750.00 0.00
01.00.20314 ROAD BOND 4,750.00 11.14.2024 - REFUND - ROAD B 00193 CalMat Company 12/05/2024 98856 Regular 0.00 131.10 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2411-184785 Invoice 11/19/2024 11.19.2024 - CLASS 2 AB 131.10 0.00
45.41.63100 CAPITAL OUTLAY - CONST 131.10 11.19.2024 - CLASS 2 AB 02315 Coastland Civil Engineering Inc. 12/05/2024 98857 Regular 0.00 31,795.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 60139 Invoice 08/31/2024 08.31.2024 - FY24-25 BUILDING INSPECTI 9,115.00 0.00
01.41.61157 PLAN CHECKING 9,115.00 08.31.2024 - FY24-25 BUILDING 60329 Invoice 09/30/2024 09.30.2024 - FY24-25 BLDG INSPCTN SER 12,622.50 0.00
01.41.61157 PLAN CHECKING 12,622.50 09.30.2024 - FY24-25 BLDG INS 60609 Invoice 10/31/2024 10.31.2024 - FY24-25 BLDG INSPCTN SER 10,057.50 0.00
01.41.61157 PLAN CHECKING 10,057.50 10.31.2024 - FY24-25 BLDG INS 02524 Code Source 12/05/2024 98858 Regular 0.00 3,808.00 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11800 Invoice 11/19/2024 11.19.2024 - COMPLETE PLAN REVIEW - 6 662.00 0.00
01.41.61157 PLAN CHECKING 662.00 11.19.2024 - COMPLETE PLAN R 11805 Invoice 11/21/2024 11.21.2024 - COMPLETE PLAN REVIEW-14 254.00 0.00
01.41.61157 PLAN CHECKING 254.00 11.21.2024 - COMPLETE PLAN R 11807 Invoice 11/24/2024 11.24.2024 - COMPLETE PLAN REVIEW - 2 2,892.00 0.00
01.41.61157 PLAN CHECKING 2,892.00 11.24.2024 - COMPLETE PLAN R 00072 Comcast 12/05/2024 98859 Regular 0.00 167.81
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 049-11222024 Invoice 11/22/2024 049 - TH CABLE TV - 11.27.24-12.26.24 167.81 0.00
41.41.61701 UTILITIES 167.81 049 - TH CABLE TV - 11.27.24-12 01348 Community Media Center of Marin 12/05/2024 98860 Regular 0.00 2,346.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 190921-FFM Invoice 11/20/2024 11.20.2024 - VIDEO PRODUCTION - TC/PC 2,346.00 0.00
01.12.61194 OUTSIDE SERVICES - GRA 1,198.50 11.20.2024 - VIDEO PRODUCTIO
01.18.61194 OUTSIDE SERVICES - GRA 11.20.2024 - VIDEO PRODUCTIO 1,147.50 03843 David Cohen & Lindsay Sutton 12/05/2024 98861 Regular 0.00 1,200.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount R14981 Invoice 11/25/2024 11.25.2024 - REFUND - ROAD BOND 126 S 1,200.00 0.00
01.00.20314 ROAD BOND 1,200.00 11.25.2024 - PERMIT FINALIZED 00533 Davis Sign Company 12/05/2024 98862 Regular 0.00 327.70 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 38620 Invoice 09/02/2024 09.02.2024 - 2024 SLURRY SEAL SIGN 327.70 0.00
15.41.63200 SLURRY RESURFACING CO 327.70 09.02.2024 - 2024 SLURRY SEAL 01320 DC Electric Group Inc 12/05/2024 98863 Regular 0.00 4,357.24 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 475355 Invoice 10/31/2024 10.31.2024 - M1007 TS ROUTINE - OCT 20 2,336.22 0.00
01.42.61130 OUTSIDE SVCS-SIGNALS 2,336.22 10.31.2024 - M1007 TS ROUTIN 475356 Invoice 10/31/2024 10.31.2024 - M1008 TS RESPONSE - OCT 2 654.51 0.00
01.42.61130 OUTSIDE SVCS-SIGNALS 654.51 10.31.2024 - M1008 TS RESPON 475400 Invoice 10/31/2024 10.31.2024 - M5007 SL ROUTINE - OCT 20 682.31 0.00
01.42.61121 OUTSIDE SVCS-CLEAN WA 682.31 10.31.2024 - M5007 SL ROUTIN 475401 Invoice 10/31/2024 10.31.2024 - M5008 SL RESPONSE - OCT 2 684.20 0.00
01.42.61131 OUTSIDE SVCS-STREET LI 684.20 10.31.2024 - M5008 SL RESPON 02732 Diesel Direct West 12/05/2024 98864 Regular 0.00 2,264.27 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 85745830 Invoice 07/01/2024 03.28.2024 - CLEAR RENEWABLE DIESEL - 30.64 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 30.64 03.28.2024 - CLEAR RENEWABL 85745833 Invoice 07/01/2024 03.28.2024 - GASOLINE UNL - 77.5 GAL 465.39 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 465.39 03.28.2024 - GASOLINE UNL - 7 86083183 Invoice 09/19/2024 09.19.2024 - CLEAR RENEWABLE DIESEL - 672.78 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 672.78 09.19.2024 - CLEAR RENEWABL 86083187 Invoice 09/19/2024 09.19.2024 - GASOLINE UNL - 201.5 GAL 1,095.46 0.00
01.42.62988 VEHICLE-FUEL/OIL/TIRES 1,095.46 09.19.2024 - GASOLINE UNL - 2 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Check Report Date Range: 12/01/2024 - 12/31/2024
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 00087 Elite Tree Service 12/05/2024 98865 Regular 0.00 22,463.23 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-07-5 Invoice 07/03/2024 07.03.2024 - FIRE CLEARANCE - CREEK PA 3,050.00 0.00
35.41.61150 OUTSIDE SERVICES-OTHE 3,050.00 07.03.2024 - FIRE CLEARANCE - 2024-10-5 Invoice 10/18/2024 10.18.2024 - SHAW DRIVE - SIDEWALK CL 2,880.00 0.00
01.42.61150 OUTSIDE SERVICES-OTHE 2,880.00 10.18.2024 - SHAW DRIVE - SID 2024-11-10 Invoice 11/23/2024 11.23.2024 - ALLYN AVE/SORICH - EMGNC 3,045.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 2,000.00 11.23.2024 - ALLYN AVE/SORICH
01.81.61105 OUTSIDE SERVICES-TREES 11.23.2024 - ALLYN AVE/SORICH 1,045.00 2024-11-11 Invoice 11/23/2024 11.23.2024 - SFD/IDALIA RD - FALL TREE R 1,780.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 1,780.00 11.23.2024 - SFD/IDALIA RD - FA 2024-11-7 Invoice 11/18/2024 11.18.2024 - MAGNOLIA LOT - PEAR TREE 2,400.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 2,400.00 11.18.2024 - MAGNOLIA LOT - P 2024-11-9 Invoice 11/23/2024 11.23.2024 - #80 SUMMIT DOWNED TREE 440.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 440.00 11.23.2024 - #80 SUMMIT DOW 2024-9-13 Invoice 09/27/2024 09.27.2024 - MEMORIAL PARK - FALLEN T 1,400.00 0.00
01.81.61105 OUTSIDE SERVICES-TREES 1,400.00 09.27.2024 - MEMORIAL PARK - 2024-9-6 Invoice 09/24/2024 09.24.2024 - EMGNCY CALL - LANSDALE P 4,360.00 0.00
01.81.61105 OUTSIDE SERVICES-TREES 4,360.00 09.24.2024 - EMGNCY CALL - LA 2024-9-7 Invoice 09/24/2024 09.24.2024 - EMGNCY CALL - LANSDALE P 1,420.00 0.00
01.81.61105 OUTSIDE SERVICES-TREES 1,420.00 09.24.2024 - EMGNCY CALL - LA 2024-9-8 Invoice 09/24/2024 09.24.2024 - EMGNCY CALL - LANSDALE P 1,688.23 0.00
01.81.61105 OUTSIDE SERVICES-TREES 1,688.23 09.24.2024 - EMGNCY CALL - LA 02622 Epstein Holtzapple Christo LLP 12/05/2024 98866 Regular 0.00 14,245.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 7744 Invoice 11/20/2024 11.20.2024 - GENERAL LEGAL COUNSEL 12,072.50 0.00
01.16.61138 GENERAL COUNSEL LEGA 12,072.50 11.20.2024 - GENERAL LEGAL C 7745 Invoice 11/20/2024 11.20.2024 - LEGAL COUNSEL - PLANNING 1,980.00 0.00
01.16.61138 GENERAL COUNSEL LEGA 1,980.00 11.20.2024 - LEGAL COUNSEL - 7746 Invoice 11/20/2024 11.20.2024 - LITIGATION 192.50 0.00
01.16.61138 GENERAL COUNSEL LEGA 192.50 11.20.2024 - LITIGATION 03844 Eric Seidman 12/05/2024 98867 Regular 0.00 8,000.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount R15708 Invoice 11/18/2024 11.18.2024 - REFUND - ROAD BOND 49 T 8,000.00 0.00
01.00.20314 ROAD BOND 8,000.00 11.18.2024 - REFUND - ROAD B 02917 Global Office 12/05/2024 98868 Regular 0.00 1,720.51 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount AR40632 Invoice 12/03/2024 12.03.2024 - CANON COPIER - LEASE CON 1,720.51 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,720.51 12.03.2024 - CANON COPIER - L 03371 Golden State Lumber 12/05/2024 98869 Regular 0.00 1,769.01 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 7226654 Invoice 10/09/2024 10.09.2024 - MAGNOLIA LOT - SCREW AN 55.33 0.00
15.90.63100 CONSTRUCTION 55.33 10.09.2024 - MAGNOLIA LOT - S 7226655 Invoice 10/09/2024 10.09.2024 - MAGNOLIA LOT - FRAMING 111.99 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 111.99 10.09.2024 - MAGNOLIA LOT - F 7226659 Invoice 10/09/2024 10.09.2024 - MAGNOLIA LOT - LUMBER/S 541.95 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 541.95 10.09.2024 - MAGNOLIA LOT - L ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 7229608 Invoice 10/10/2024 10.10.2024 - MAGNOLIA LOT - SCREWS/L 473.04 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 473.04 10.10.2024 - MAGNOLIA LOT - S 7232676 Invoice 10/11/2024 10.11.2024 - LUMBER/HARDWARE 568.19 0.00
15.90.63100 CONSTRUCTION 568.19 10.11.2024 - LUMBER/HARDWA 7238644 Invoice 10/15/2024 10.15.2024 - RESILIENCE STORY POLES 18.51 0.00
15.90.63100 CONSTRUCTION 18.51 10.15.2024 - RESILIENCE STORY 00020 Hannibal's Inc Electrical Construction 12/05/2024 98870 Regular 0.00 1,950.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 25267 Invoice 11/14/2024 11.14.2024 - STN 20 - PLAN SET REVIEW/ 1,950.00 0.00
01.42.61150 OUTSIDE SERVICES-OTHE 1,950.00 11.14.2024 - STN 20 - PLAN SET 02586 HdL Software LLC 12/05/2024 98871 Regular 0.00 1,438.22 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount SIN045190 Invoice 10/31/2024 10.31.2024 - NEW ACCOUNTS PROCESSED 1,438.22 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 1,438.22 10.31.2024 - NEW ACCOUNTS P 02410 Hinderliter de Llamas & Associates 12/05/2024 98872 Regular 0.00 1,696.96 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount SIN044953 Invoice 11/30/2024 11.30.2024 - CONTRACT/AUDIT SVCS - OC 1,696.96 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 1,696.96 11.30.2024 - CONTRACT/AUDIT 00022 Jackson's Hardware Inc. 12/05/2024 98873 Regular 0.00 4.35 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 167485 Invoice 11/19/2024 11.19.2024 - GROUND SWITCH 4.35 0.00
34.41.61506 BLDG. MAINT-OTHER 4.35 11.19.2024 - GROUND SWITCH 03847 Jillian Harwin 12/05/2024 98874 Regular 0.00 85.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 80063347 Invoice 11/25/2024 11.25.2024 - REFUND - MEMORIAL PK PIC 85.00 0.00
21.64.48128 PARK AND FIELD RENTALS 85.00 11.25.2024 - REFUND - MEMORI 03412 Juliana M.Kohl 12/05/2024 98875 Regular 0.00 1,871.10 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11272024-2 Invoice 11/27/2024 11.27.2024 - PRIVATE MUSIC LESSONS - N 1,871.10 0.00
21.62.61175 KIDS CULTURE SERVICES 1,871.10 11.27.2024 - PRIVATE MUSIC LE 03845 Justin Ryan 12/05/2024 98876 Regular 0.00 886.69
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount R13014 Invoice 11/20/2024 11.20.2024 - REFUND - PLAN CHECKS 21 I 886.69 0.00
01.00.20354 DUE TO ROSS VALLEY FIR 280.01 11.20.2024 - REFUND - PLAN CH
01.00.42201 CONSTR: PLAN CHECK 11.20.2024 - REFUND - PLAN CH 606.68 00148 Maggiora & Ghilotti Inc. 12/05/2024 98877 Regular 0.00 7,120.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 17865 Invoice 11/20/2024 11.20.2024 - SFDB GRIND & OVERLAY 7,120.00 0.00
15.41.63109 UNPROGRAMMED RESUR 7,120.00 11.20.2024 - SFDB GRIND AND 03154 Marin Fencing, Inc. 12/05/2024 98878 Regular 0.00 6,803.00 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 95649 Invoice 11/12/2024 11.12.2024 - PARKSIDE - CHAIN LINK FENC 6,803.00 0.00
15.81.63100 CONSTRUCTION 6,803.00 11.12.2024 - PARKSIDE - CHAIN 00029 Marin IT 12/05/2024 98879 Regular 0.00 950.68
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-125426 Invoice 11/22/2024 11.22.2024 - SQL SERVER PERPETUAL LICE 950.68 0.00
42.21.62200 DEPARTMENTAL SUPPLIE 950.68 11.22.2024 - SQL SERVER PERPE 03804 Martin/Martin Inc. 12/05/2024 98880 Regular 0.00 2,500.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount
24.0770-00004 Invoice 11/19/2024 11.19.2024 - PROFESSIONAL SERVICES - O 2,500.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 2,500.00 11.19.2024 - PROFESSIONAL SE 02584 Michael Clagett 12/05/2024 98881 Regular 0.00 3,173.58 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11272024 Invoice 11/27/2024 11.27.2024 - THANKSGIVING BREAK CAM 2,996.13 0.00
21.63.61186 SPECIALTY CAMPS SERVIC 2,996.13 11.27.2024 - THANKSGIVING BR INV0013575 Invoice 11/27/2024 11.27.2024 - REIMB - THANKSGIVING CA 177.45 0.00
21.63.62990 SPECIALTY CAMP SUPPLIE 177.45 11.27.2024 - REIMB - THANKSGI 03846 Michael E. Alexin 12/05/2024 98882 Regular 0.00 700.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013574 Invoice 11/20/2024 11.20.2024 - ICC - COLORIST CONSULTING 700.00 0.00
21.65.63100 CAPITAL OUTLAY - CONST 700.00 11.20.2024 - ICC - COLORIST CO 03823 Miller Management & Consulting Group 12/05/2024 98883 Regular 0.00 4,765.86 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-1130-03 Invoice 11/30/2024 11.30.2024 - MSLA 2024 - DISC WORKPLA 4,765.86 0.00
97.00.62002 OTHER OPERATIONAL - M 2,866.50 11.30.2024 - MSLA 2024 - DISC
97.00.62002 OTHER OPERATIONAL - M 11.30.2024 - MSLA 2024 - DISC 1,899.36 00372 Miller Pacific 12/05/2024 98884 Regular 0.00 934.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 36803 Invoice 09/18/2024 09.18.2024 - GEOTCH SVCS - 25 RANCHO 934.00 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 934.00 09.18.2024 - GEOTCH SVCS - 25 03368 Munselle Civil Engineering 12/05/2024 98885 Regular 0.00 5,880.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 42502 Invoice 07/31/2024 07.31.2024 -3RD PARTY PLAN RVW - 45 S 2,520.00 0.00
01.00.42201 CONSTR: PLAN CHECK 2,520.00 07.31.2024 -3RD PARTY PLAN R 42670 Invoice 08/31/2024 08.31.2024 - 3RD PARTY RVW - 30 VINEYA 1,920.00 0.00
01.41.61157 PLAN CHECKING 1,920.00 08.31.2024 - 3RD PARTY RVW - 42935 Invoice 09/30/2024 09.30.2024 - 3RD PARTY PLAN RVW - 45 S 960.00 0.00
01.41.61157 PLAN CHECKING 960.00 09.30.2024 - 3RD PARTY PLAN R 43065 Invoice 10/31/2024 10.31.2024 - 3RD PARTY PLAN REVIEW - 4 480.00 0.00
01.41.61157 PLAN CHECKING 480.00 10.31.2024 - 3RD PARTY PLAN R 01346 Nerviani Paving Inc 12/05/2024 98886 Regular 0.00 9,820.00 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 7553 Invoice 10/22/2024 10.22.2024 - PAVING RESTORATION - HA 5,275.00 0.00
19.41.63109 UNPROGRAMMED RESUR 5,275.00 10.22.2024 - PAVING RESTORATI 7562 Invoice 11/04/2024 11.04.2024 - ASPHALY PATCHING - BERKEL 4,545.00 0.00
19.41.63109 UNPROGRAMMED RESUR 4,545.00 11.04.2024 - ASPHALY PATCHIN 03211 ODP Business Solutions LLC 12/05/2024 98887 Regular 0.00 165.44 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 394444630001 Invoice 10/31/2024 10.31.2024 - LIBRARY - FLY SWATTER 6.87 0.00
01.71.62000 OFFICE SUPPLIES 6.87 10.31.2024 - LIBRARY - FLY SWA 397833777001 Invoice 11/21/2024 11.21.2024 - ADMIN - OFFICE SUPPLIES 158.57 0.00
01.12.62000 OFFICE SUPPLIES 158.57 11.21.2024 - ADMIN - OFFICE S 00165 Pacific Telemanagement Services - PTS 12/05/2024 98888 Regular 0.00 93.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2129198 Invoice 11/14/2024 11.14.2024 - TH PAYPHONE - DEC 2024 93.00 0.00
01.42.61705 UTILITIES-TELEPHONE 93.00 11.14.2024 - TH PAYPHONE - DE 00893 Perfect Timing Personnel Services, Inc. 12/05/2024 98889 Regular 0.00 5,076.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 54011 Invoice 11/18/2024 11.18.2024 - ADMIN SUPPORT - DE DIOS/ 2,178.42 0.00
01.82.60010 TEMPORARY HELP 1,742.74 11.18.2024 - ADMIN SUPPORT -
21.65.60010 TEMPORARY HELP 11.18.2024 - ADMIN SUPPORT - 435.68 54032 Invoice 11/25/2024 11.25.2024 - ADMINISTRATIVE SUPPORT - 1,601.40 0.00
01.82.60010 TEMPORARY HELP 1,281.12 11.25.2024 - ADMINISTRATIVE S
21.65.60010 TEMPORARY HELP 11.25.2024 - ADMINISTRATIVE S 320.28 54054 Invoice 12/02/2024 12.02.2024 - ADMIN SUPPORT - DE DIOS/ 1,296.68 0.00
01.82.60010 TEMPORARY HELP 1,037.34 12.02.2024 - ADMIN SUPPORT -
21.65.60010 TEMPORARY HELP 12.02.2024 - ADMIN SUPPORT - 259.34 01139 Phillips Seabrook Associates 12/05/2024 98890 Regular 0.00 1,075.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 240599 Invoice 11/27/2024 11.27.2024 - PLAN REVIEW - RESILIENCE 1,075.00 0.00
15.90.63100 CONSTRUCTION 1,075.00 11.27.2024 - PLAN REVIEW - RE 02956 PUBLIC RISK, INNOVATION, SOLUTIONS AND MA 12/05/2024 Regular 0.00 2,700.00 98891 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount 25401044 Invoice 11/22/2024 11.22.2024 - EAP ORGANIZATION DEVELO 2,700.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 2,700.00 11.22.2024 - EAP ORGANIZATIO 03639 Quadient Leasing USA, Inc. 12/05/2024 98892 Regular 0.00 549.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 274-11202024 Invoice 11/20/2024 11.20.2024 - POSTAGE MACHINE 549.00 0.00
01.12.62003 POSTAGE 109.80 11.20.2024 - POSTAGE MACHIN
01.18.62003 POSTAGE 11.20.2024 - POSTAGE MACHIN 109.80
01.41.62003 POSTAGE 11.20.2024 - POSTAGE MACHIN 109.80
01.71.62003 POSTAGE 11.20.2024 - POSTAGE MACHIN 109.80
01.82.62003 POSTAGE 11.20.2024 - POSTAGE MACHIN 109.80
00038 Rafael Lumber 12/05/2024 98893 Regular 0.00 42.87 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 70276 Invoice 10/10/2024 10.10.2024 - PARKING LOT - LAG SCREWS 42.87 0.00
15.90.63100 CONSTRUCTION 42.87 10.10.2024 - PARKING LOT - LAG 03579 Recreation Reimagined Inc 12/05/2024 98894 Regular 0.00 2,194.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11262024 Invoice 11/26/2024 11.26.2024 - BABYSITTER TRAINING CAM 2,194.50 0.00
21.62.61175 KIDS CULTURE SERVICES 2,194.50 11.26.2024 - BABYSITTER TRAIN 03346 Sage Energy Consulting - NV5 Inc. 12/05/2024 98895 Regular 0.00 6,093.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 409856 Invoice 10/07/2024 10.07.2024 - MUNI RESILIENCY CENTER - 2,925.00 0.00
90.41.61100 OUTSIDE SERVICES 2,925.00 10.07.2024 - MUNI RESILIENCY 413542 Invoice 10/31/2024 10.31.2024 - MUNI RESILIENCY CENTER - 3,168.75 0.00
90.41.61100 OUTSIDE SERVICES 3,168.75 10.31.2024 - MUNI RESILIENCY 03673 Saor Eire Stetler 12/05/2024 98896 Regular 0.00 150.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 201 Invoice 12/02/2024 12.02.2024 - SOFTBALL CLINIC 12/01 150.00 0.00
21.61.61165 SOFTBALL SERVICES 150.00 12.02.2024 - SOFTBALL CLINIC 1 01359 Siegfried Engineering Inc 12/05/2024 98897 Regular 0.00 54,134.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 48849 Invoice 11/11/2024 11.11.2024 - TSA 2024 STREET REHABILIT 54,134.00 0.00
15.41.63108 CAPITAL OUTLAY - DESIG 54,134.00 11.11.2024 - TSA 2024 STREET R 03455 SiteOne Landscape Supply Holding, LLC 12/05/2024 98898 Regular 0.00 4,759.25 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 147156192-001 Invoice 10/23/2024 10.23.2024 - HONDA AERATOR 4,759.25 0.00
01.81.61413 EQUIPMENT MAINT.-OTH 4,759.25 10.23.2024 - HONDA AERATOR 03557 Tamalpais Environmental Consultants 12/05/2024 98899 Regular 0.00 1,335.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 947 Invoice 12/03/2024 12.03.2024 - GROUNWATER CNSLTNG - M 1,335.00 0.00
15.41.63100 CONSTRUCTION 1,335.00 12.03.2024 - GROUNWATER CN 03207 Toni DeFrancis 12/05/2024 98900 Regular 0.00 160.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-TC1112 Invoice 11/15/2024 11.15.2024 - TRANSCRIPTION - TC 11/12 160.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 160.00 11.15.2024 - TRANSCRIPTION - 00033 Water Components & Building Supply 12/05/2024 98901 Regular 0.00 708.98 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 30647952 Invoice 10/09/2024 10.09.2024 - SURVEYING TAPE - MAGNOLI 18.09 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 18.09 10.09.2024 - SURVEYING TAPE - 30651515 Invoice 11/15/2024 11.15.2024 - STN 20 - FENCING 690.89 0.00
45.41.63100 CAPITAL OUTLAY - CONST 690.89 11.15.2024 - STN 20 - FENCING 03581 WEE YOGIS 12/05/2024 98902 Regular 0.00 150.00
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 5 Invoice 11/21/2024 11.21.2024 - MONDAY STORYTIME SUBSTI 150.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 150.00 11.21.2024 - MONDAY STORYTI 02905 Wells Fargo Vendor Financial Services, LLC 12/05/2024 98903 Regular 0.00 925.01 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 5032091909 Invoice 11/11/2024 11.11.2024 - CANON COPIER LEASE 925.01 0.00
42.21.63003 COMPUTER HARDWARE/ 925.01 11.11.2024 - CANON COPIER LE 03454 Willdan Engineering 12/05/2024 98904 Regular 0.00 8,640.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 002-33465 Invoice 11/18/2024 11.18.2024 - BLDG/SAFETY PLAN CHECKS 8,640.00 0.00
01.41.61157 PLAN CHECKING 8,640.00 11.18.2024 - BLDG/SAFETY PLA 01556 Abel Lopez 12/09/2024 98905 Regular 0.00 1,520.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013633 Invoice 12/06/2024 12.06.2024 - STAFF HOLIDAY LUNCH 2024 1,520.00 0.00
01.21.62202 EMPLOYEE RECOG SUPPLI 1,520.00 12.06.2024 - STAFF HOLIDAY LU 00283 1on1 Premier Sports Academy 12/19/2024 98906 Regular 0.00 10,363.60 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-BKS FLAG FO Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - BRKSD FLAG 1,651.65 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,651.65 12.18.2024 - FALL 2024 ASE - BR F24-HV FLAG FO Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - HIDDEN VLY 2,340.65 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,340.65 12.18.2024 - FALL 2024 ASE - HI F24-HV HOOPS Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - HIDDEN VLY 1,155.70 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,155.70 12.18.2024 - FALL 2024 ASE - HI F24-MANOR HO Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - MANOR HO 1,935.05 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,935.05 12.18.2024 - FALL 2024 ASE - M F24-WT FLAG FO Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - WADE THM 1,800.50 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,800.50 12.18.2024 - FALL 2024 ASE - W F24-WT HOOPS Invoice 12/18/2024 12.18.2024 - FALL 2024 ASE - WADE THM 1,480.05 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,480.05 12.18.2024 - FALL 2024 ASE - W 01028 A & S Landscape Materials 12/19/2024 98907 Regular 0.00 367.08 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount M12528 Invoice 12/03/2024 12.03.2024 - MASON SAND 367.08 0.00
15.81.63100 CONSTRUCTION 367.08 12.03.2024 - MASON SAND 03852 Adrian Macneil 12/19/2024 98908 Regular 0.00 50,000.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 00021259 Invoice 12/11/2024 12.11.2024 - REFUND - UNDRGRNDNG 13 50,000.00 0.00
01.00.20377 Undergrounding Deposit 50,000.00 12.11.2024 - REFUND - UNDRGR 02986 Albertsons/Safeway 12/19/2024 98909 Regular 0.00 210.39 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 433808-102324-1 Invoice 10/23/2024 10.23.2024 - REC DEPT - FOOD SUPPLIES 141.05 0.00
21.63.62978 TODDLER ENRICHMENT S 141.05 10.23.2024 - REC DEPT - FOOD S 807606-111424-1 Invoice 11/14/2024 11.14.2024 - REC DEPT - FOOD SUPPLIES 27.30 0.00
21.65.62200 DEPARTMENTAL SUPPLIE 27.30 11.14.2024 - REC DEPT - FOOD S ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 809557-112524-1 Invoice 11/25/2024 11.25.2024 - REC DEPT - FOOD SUPPLIES 42.04 0.00
21.63.62979 PARKSIDE SUPPLIES 42.04 11.25.2024 - REC DEPT - FOOD S 02920 Amazon Business 12/19/2024 98910 Regular 0.00 364.27 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 19CC-ML13-4DXX Invoice 12/03/2024 12.03.2024 - LIBRARY - LONELY PLANET D 24.58 0.00
01.71.62310 Library Zip Grant 24.58 12.03.2024 - LIBRARY - LONELY 1CRX-61PM-9WY Invoice 11/21/2024 11.21.2024 - LIBRARY - BOOKS 34.09 0.00
01.71.62310 Library Zip Grant 34.09 11.21.2024 - LIBRARY - BOOKS 1GK6-VVPK-KGPC Invoice 12/11/2024 12.11.2024 - LIBRARY - CONSTRUCTION P 16.19 0.00
01.71.62200 DEPARTMENTAL SUPPLIE 16.19 12.11.2024 - LIBRARY - CONSTR 1J39-4LKY-MRWT Invoice 12/04/2024 12.04.2024 - LIBRARY - HOLIDAY PARTY SU 90.20 0.00
01.21.62202 EMPLOYEE RECOG SUPPLI 90.20 12.04.2024 - LIBRARY - HOLIDAY 1JC4-TLP6-6XMX Invoice 11/19/2024 11.19.2024 - LIBRARY - TRIALS AND TRIBU 24.57 0.00
01.71.62310 Library Zip Grant 24.57 11.19.2024 - LIBRARY - TRIALS A 1K39-7KXX-F6PH Invoice 12/06/2024 12.06.2024 - LIBRARY - BOOKS 20.70 0.00
01.71.62310 Library Zip Grant 20.70 12.06.2024 - LIBRARY - BOOKS 1KNK-VCMW-4RT Invoice 11/20/2024 11.20.2024 - LIBRARY - THE ARRANGEME 27.05 0.00
01.71.62310 Library Zip Grant 27.05 11.20.2024 - LIBRARY - THE ARR 1L7P-XTGR-1CTH Invoice 12/08/2024 12.08.2024 - LIBRARY - BOOKS 14.19 0.00
01.71.62310 Library Zip Grant 14.19 12.08.2024 - LIBRARY - BOOKS 1NPV-6773-7RXH Invoice 12/10/2024 12.10.2024 - ADULT BOOKS 40.40 0.00
01.71.62310 Library Zip Grant 40.40 12.10.2024 - ADULT BOOKS 1Q67-PQJM-MHY Invoice 12/04/2024 12.04.2024 - LIBRARY - CRAFT PAPER 8.73 0.00
01.71.62200 DEPARTMENTAL SUPPLIE 8.73 12.04.2024 - LIBRARY - CRAFT P 1TWF-G7GJ-NQCJ Invoice 11/29/2024 11.29.2024 - LIBRARY - CHRISTIAN SIRIAN 42.87 0.00
01.71.62310 Library Zip Grant 42.87 11.29.2024 - LIBRARY - CHRISTI 1XMD-DCFR-YWD Invoice 11/27/2024 11.27.2024 - LIBRARY - HOW TO TAKE A W 20.70 0.00
01.71.62310 Library Zip Grant 20.70 11.27.2024 - LIBRARY - HOW TO 03299 Answer MTI 12/19/2024 98911 Regular 0.00 202.02
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 000034-665-161 Invoice 12/01/2024 12.01.2024 - CALL CENTER SERVICE - NOV 202.02 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 202.02 12.01.2024 - CALL CENTER SERV 02806 AQUASCAPE POOL SERVICE 12/19/2024 98912 Regular 0.00 209.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 30936 Invoice 11/30/2024 11.30.2024 - MONTHLY POOL SERVICE - N 209.00 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 209.00 11.30.2024 - MONTHLY POOL SE 03354 Arlette Castellanos 12/19/2024 98913 Regular 0.00 600.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 12112024 Invoice 12/11/2024 12.11.2024 - MANOR - SPANISH CLASSES 600.00 0.00
21.63.61180 AFTER SCHOOL ENRICHM 600.00 12.11.2024 - MANOR - SPANISH 00001 AT&T Calnet 12/19/2024 98914 Regular 0.00 1,718.33 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 574-12102024 Invoice 12/10/2024 574 - ALL DEPTS CENTREX - 11.10.24-12.0 1,622.99 0.00
41.41.61701 UTILITIES 1,622.99 574 - ALL DEPTS CENTREX - 11.1 579-12102024 Invoice 12/10/2024 579 - TRAFFIC LIGHT MODEM - 11.10.24-1 32.23 0.00
01.41.61705 UTILITIES-TELEPHONE 32.23 579 - TRAFFIC LIGHT MODEM - ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 580-12102024 Invoice 12/10/2024 580 - ROBSON HOUSE - 11.10.24-12.09-2 63.11 0.00
34.41.61705 UTILITIES-TELEPHONE 63.11 580 - ROBSON HOUSE - 11.10.2 03848 Avenues Development 12/19/2024 98915 Regular 0.00 3,850.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount TOSA-1 Invoice 12/09/2024 12.09.2024 - PROJECT MGMT - SR2S - NO 3,850.00 0.00
14.41.63127 SAFE ROUTES 3,850.00 12.09.2024 - PROJECT MGMT - S 00388 Baker & Taylor 12/19/2024 98916 Regular 0.00 1,489.73 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 5019217061 Invoice 11/18/2024 11.18.2024 - ADULT BOOKS 24.69 0.00
01.71.62301 ADULT BOOKS 24.69 11.18.2024 - ADULT BOOKS
5019221465 Invoice 11/25/2024 11.25.2024 - CHILDREN'S BOOKS 19.36 0.00
27.71.62302 CHILDRENS BOOKS 19.36 11.25.2024 - CHILDREN'S BOOK 5019221560 Invoice 11/26/2024 11.26.2024 - CHILDREN'S BOOKS 12.29 0.00
27.71.62302 CHILDRENS BOOKS 12.29 11.26.2024 - CHILDREN'S BOOK 5019221561 Invoice 11/26/2024 11.26.2024 - CHILDREN'S BOOKS 8.23 0.00
27.71.62302 CHILDRENS BOOKS 8.23 11.26.2024 - CHILDREN'S BOOK 5019223421 Invoice 11/26/2024 11.26.2024 - TEENS BOOKS 17.29 0.00
27.71.62302 CHILDRENS BOOKS 17.29 11.26.2024 - TEENS BOOKS 5019225061 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 45.11 0.00
01.71.62301 ADULT BOOKS 45.11 11.26.2024 - ADULT BOOKS
5019225062 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 22.55 0.00
01.71.62301 ADULT BOOKS 22.55 11.26.2024 - ADULT BOOKS
5019225063 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 56.73 0.00
01.71.62301 ADULT BOOKS 56.73 11.26.2024 - ADULT BOOKS
5019225064 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 47.17 0.00
01.71.62301 ADULT BOOKS 47.17 11.26.2024 - ADULT BOOKS
5019225065 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 40.87 0.00
01.71.62301 ADULT BOOKS 40.87 11.26.2024 - ADULT BOOKS
5019225066 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 22.55 0.00
01.71.62301 ADULT BOOKS 22.55 11.26.2024 - ADULT BOOKS
5019225067 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 23.86 0.00
01.71.62301 ADULT BOOKS 23.86 11.26.2024 - ADULT BOOKS
5019225068 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 22.45 0.00
01.71.62301 ADULT BOOKS 22.45 11.26.2024 - ADULT BOOKS
5019225069 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 29.11 0.00
01.71.62301 ADULT BOOKS 29.11 11.26.2024 - ADULT BOOKS
5019225070 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 219.10 0.00
01.71.62301 ADULT BOOKS 219.10 11.26.2024 - ADULT BOOKS 5019225071 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 43.58 0.00
01.71.62301 ADULT BOOKS 43.58 11.26.2024 - ADULT BOOKS
5019225072 Invoice 11/26/2024 11.26.2024 - ADULT BOOKS 91.53 0.00
01.71.62301 ADULT BOOKS 91.53 11.26.2024 - ADULT BOOKS
5019233723 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 135.98 0.00
01.71.62301 ADULT BOOKS 135.98 12.03.2024 - ADULT BOOKS 5019233724 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 23.87 0.00
01.71.62301 ADULT BOOKS 23.87 12.03.2024 - ADULT BOOKS
5019233725 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 47.17 0.00
01.71.62301 ADULT BOOKS 47.17 12.03.2024 - ADULT BOOKS
5019233726 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 21.81 0.00
01.71.62301 ADULT BOOKS 21.81 12.03.2024 - ADULT BOOKS
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 5019233727 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 121.57 0.00
01.71.62301 ADULT BOOKS 121.57 12.03.2024 - ADULT BOOKS 5019233728 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 21.24 0.00
01.71.62301 ADULT BOOKS 21.24 12.03.2024 - ADULT BOOKS
5019233729 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 23.87 0.00
01.71.62301 ADULT BOOKS 23.87 12.03.2024 - ADULT BOOKS
5019233730 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 19.81 0.00
01.71.62301 ADULT BOOKS 19.81 12.03.2024 - ADULT BOOKS
5019233731 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 17.80 0.00
01.71.62301 ADULT BOOKS 17.80 12.03.2024 - ADULT BOOKS
5019233732 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 17.80 0.00
01.71.62301 ADULT BOOKS 17.80 12.03.2024 - ADULT BOOKS
5019233733 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 38.40 0.00
01.71.62301 ADULT BOOKS 38.40 12.03.2024 - ADULT BOOKS
5019233734 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 29.11 0.00
01.71.62301 ADULT BOOKS 29.11 12.03.2024 - ADULT BOOKS
5019233735 Invoice 12/03/2024 12.03.2024 - ADULT BOOKS 22.55 0.00
01.71.62301 ADULT BOOKS 22.55 12.03.2024 - ADULT BOOKS
H70763710 Invoice 11/20/2024 11.20.2024 - VIDEOS 62.88 0.00
01.71.62307 VIDEOS 62.88 11.20.2024 - VIDEOS
H70852390 Invoice 11/21/2024 11.21.2024 - VIDEOS 31.45 0.00
01.71.62307 VIDEOS 31.45 11.21.2024 - VIDEOS
H70908150 Invoice 11/26/2024 11.26.2024 - VIDEOS 60.65 0.00
01.71.62307 VIDEOS 60.65 11.26.2024 - VIDEOS
H70968810 Invoice 12/02/2024 12.02.2024 - VIDEOS 27.32 0.00
01.71.62307 VIDEOS 27.32 12.02.2024 - VIDEOS
H70979370 Invoice 12/03/2024 12.03.2024 - VIDEOS 19.98 0.00
01.71.62307 VIDEOS 19.98 12.03.2024 - VIDEOS
**Void** 12/19/2024 98917 Regular 0.00 0.00
**Void** 12/19/2024 98918 Regular 0.00 0.00
03851 Baldocchi and Sons Inc. 12/19/2024 98919 Regular 0.00 2,433.54 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV7948 Invoice 07/01/2024 05.23.2023 - PLATANUS RACEMOSA 36 IN 2,433.54 0.00
01.42.61144 Medians 2,433.54 05.23.2023 - PLATANUS RACEM 00058 Bay Alarm 12/19/2024 98920 Regular 0.00 600.24
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 21875936 Invoice 12/03/2024 12.03.2024 - Q1 2025 MONITORING/SPRI 600.24 0.00
01.81.61506 BLDG. MAINT-OTHER 600.24 12.03.2024 - Q1 2025 MONITOR 03361 Bob Deutsch 12/19/2024 98921 Regular 0.00 7,116.20 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-HV CHESS Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - HIDDEN VLY 2,189.60 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,189.60 12.11.2024 - FALL 2024 ASE - HI F24-WT CHESS Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - WADE THM 4,926.60 0.00
21.63.61180 AFTER SCHOOL ENRICHM 4,926.60 12.11.2024 - FALL 2024 ASE - W 00032 BRADY INDUSTRIES 12/19/2024 98922 Regular 0.00 881.74 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 9535199 Invoice 12/09/2024 12.09.2024 - CORPYARD - PPE SUPPLIES 881.74 0.00
01.81.62000 OFFICE SUPPLIES 881.74 12.09.2024 - CORPYARD - PPE S 01282 Burke, Williams & Sorensen, LLP 12/19/2024 98923 Regular 0.00 769.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 331702 Invoice 11/15/2024 11.15.2024 - PROFESSIONAL SERVICES - O 769.50 0.00
01.16.61109 OUTSIDE SERVICES-LITIGA 769.50 11.15.2024 - PROFESSIONAL SE 01631 Caine Starelli 12/19/2024 98924 Regular 0.00 869.80 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 12102024-3 Invoice 12/10/2024 12.10.2024 - MAHJONG LESSONS 869.80 0.00
21.62.61171 ADULT CULTURE SERVICE 869.80 12.10.2024 - MAHJONG LESSON 00193 CalMat Company 12/19/2024 98925 Regular 0.00 1,376.27 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2412-191147 Invoice 12/05/2024 12.05.2024 - FH20 - CRUSHED ROCK/CLAS 447.55 0.00
45.41.63100 CAPITAL OUTLAY - CONST 447.55 12.05.2024 - FH20 - CRUSHED R 2412-192615 Invoice 12/09/2024 12.09.2024 - STN 20 - GROOVER/EPOXT/R 570.18 0.00
45.41.63100 CAPITAL OUTLAY - CONST 570.18 12.09.2024 - STN 20 - GROOVER 2412-193232 Invoice 12/10/2024 12.10.2024 - STN 20 - EDGER/CLASS 2 AB 216.51 0.00
45.41.63100 CAPITAL OUTLAY - CONST 216.51 12.10.2024 - STN 20 - EDGER/CL 2412-194016 Invoice 12/11/2024 12.11.2024 - CRUSHED ROCK BY THE BAG 142.03 0.00
45.41.63100 CAPITAL OUTLAY - CONST 142.03 12.11.2024 - CRUSHED ROCK BY 03850 Catherine Ann Capriola 12/19/2024 98926 Regular 0.00 6,052.26 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-01A Invoice 12/11/2024 12.11.2024 - MSLA 2024 - DEC SESSION 3,026.13 0.00
97.00.62006 INSTRUCTION - MSLA 3,026.13 12.11.2024 - MSLA 2024 - DEC S 2024-01B Invoice 12/11/2024 12.11.2024 - MSLA 2024 - NOV SESSION 3,026.13 0.00
97.00.62006 INSTRUCTION - MSLA 3,026.13 12.11.2024 - MSLA 2024 - NOV 03570 CHASE ACE HARDWARE 12/19/2024 98927 Regular 0.00 47.17 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 37107 Invoice 07/01/2024 04.09.2024 - ALKALINE BATTERIES 47.17 0.00
01.42.62200 DEPARTMENTAL SUPPLIE 47.17 04.09.2024 - ALKALINE BATTERI 01534 Christine O'Rourke 12/19/2024 98928 Regular 0.00 17,566.54 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 964 Invoice 11/30/2024 11.30.2024 - GENERAL PLAN UPDATE - NO 17,566.54 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 17,566.54 11.30.2024 - GENERAL PLAN UP 03774 ClientFirst Consulting Group., LLC 12/19/2024 98929 Regular 0.00 1,616.25 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 17556 Invoice 11/30/2024 11.30.2024 - LAND MGMT SYSTEM ADMI 243.75 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 243.75 11.30.2024 - LAND MGMT SYST 17557 Invoice 11/30/2024 11.30.2024 - SOLAR PERMITS PM - NOV 2 1,372.50 0.00
90.41.61150 OUTSIDE SERVICES-OTHE 1,372.50 11.30.2024 - SOLAR PERMITS P 02524 Code Source 12/19/2024 98930 Regular 0.00 6,519.50 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 11812 Invoice 11/30/2024 11.30.2024 - PLAN REVIEW - 11 HOOPER 2,991.50 0.00
01.41.61157 PLAN CHECKING 2,991.50 11.30.2024 - PLAN REVIEW - 11 11816 Invoice 12/10/2024 12.10.2024 - PLAN REVIEW - 8 MONTERE 2,611.00 0.00
01.41.61157 PLAN CHECKING 2,611.00 12.10.2024 - PLAN REVIEW - 8 11817 Invoice 12/11/2024 12.11.2024 - PLAN REVIEW - 26A MARIPO 917.00 0.00
01.41.61157 PLAN CHECKING 917.00 12.11.2024 - PLAN REVIEW - 26 01042 County of Marin - Central Collections 12/19/2024 98931 Regular 0.00 1,363.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount IN0354050 Invoice 12/01/2024 12.01.2024 - 2025 CUPA - FACILITY #21-00 1,363.00 0.00
01.81.61150 OUTSIDE SERVICES-OTHE 1,363.00 12.01.2024 - 2025 CUPA - FACILI 02139 CSMFO 12/19/2024 98932 Regular 0.00 1,695.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 200026139 Invoice 12/03/2024 12.03.2024 - 2025 CSMFO CONFERENCE - 565.00 0.00
01.12.61000 TRAINING 565.00 12.03.2024 - 2025 CSMFO CONF 200026233 Invoice 12/10/2024 12.10.2024 - 2025 CSMFO CONFERENCE - 565.00 0.00
01.12.61000 TRAINING 565.00 12.10.2024 - 2025 CSMFO CONF 200026401 Invoice 12/18/2024 12.18.2024 - 2025 CSMFO CONFERENCE - 565.00 0.00
01.12.61000 TRAINING 565.00 12.18.2024 - 2025 CSMFO CONF 03853 Dana V. Beck 12/19/2024 98933 Regular 0.00 20,100.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount RVFH20-1 Invoice 10/25/2024 10.25.2024 - RVFH20 ONSITE PROJECT M 1,350.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 1,350.00 10.25.2024 - RVFH20 ONSITE PR RVFH20-2 Invoice 11/01/2024 11.01.2024 - RVFH20 ONSITE PROJECT M 2,550.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 2,550.00 11.01.2024 - RVFH20 ONSITE PR RVFH20-3 Invoice 11/08/2024 11.08.2024 - RVFH20 ONSITE PROJECT M 3,000.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 3,000.00 11.08.2024 - RVFH20 ONSITE PR RVFH20-4 Invoice 11/15/2024 11.15.2024 - RVFH20 ONSITE PROJECT M 1,800.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 1,800.00 11.15.2024 - RVFH20 ONSITE PR RVFH20-5 Invoice 11/22/2024 11.22.2024 - RVFH20 ONSITE PROJECT M 1,950.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 1,950.00 11.22.2024 - RVFH20 ONSITE PR RVFH20-6 Invoice 12/06/2024 12.06.2024 - RVFH20 ONSITE PROJECT M 4,500.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 4,500.00 12.06.2024 - RVFH20 ONSITE PR RVFH20-7 Invoice 12/13/2024 12.13.2024 - RVFH20 ONSITE PROJECT M 4,950.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 4,950.00 12.13.2024 - RVFH20 ONSITE PR 00533 Davis Sign Company 12/19/2024 98934 Regular 0.00 1,068.35 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 39031 Invoice 12/03/2024 12.03.2024 - A FRAME INSERTS - SANDBA 163.88 0.00
45.41.63100 CAPITAL OUTLAY - CONST 163.88 12.03.2024 - A FRAME INSERTS - 39032 Invoice 12/03/2024 12.03.2024 - DPW STN 20 RENVTN SIGNS 420.61 0.00
45.41.63100 CAPITAL OUTLAY - CONST 420.61 12.03.2024 - DPW STN 20 RENV 39033 Invoice 12/03/2024 12.03.2024 - BASKETBALL SIGNS 319.98 0.00
21.61.61161 BASKETBALL EXPENSES 319.98 12.03.2024 - BASKETBALL SIGNS 39048 Invoice 12/06/2024 12.06.2024 - RVFD A-FRAME INSERTS 163.88 0.00
45.41.63100 CAPITAL OUTLAY - CONST 163.88 12.06.2024 - RVFD A-FRAME INS 02732 Diesel Direct West 12/19/2024 98935 Regular 0.00 740.27 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 86240365 Invoice 12/06/2024 12.06.2024 - GASOLINE UNL - 150.1 GAL 740.27 0.00
01.81.62988 VEHICLE-FUEL/OIL/TIRES 740.27 12.06.2024 - GASOLINE UNL - 1 00266 Edwin P Gurka, Jr 12/19/2024 98936 Regular 0.00 415.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 44-2024 Invoice 11/25/2024 11.25.2024 - COASTAL LIVE OAK ASSESSM 415.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 415.00 11.25.2024 - COASTAL LIVE OAK 03854 Electivity LLC 12/19/2024 98937 Regular 0.00 3,572.80 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-HV ART Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - HIDDEN VLY 3,572.80 0.00
21.63.61180 AFTER SCHOOL ENRICHM 3,572.80 12.11.2024 - FALL 2024 ASE - HI 00087 Elite Tree Service 12/19/2024 98938 Regular 0.00 5,855.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-12-1 Invoice 12/06/2024 12.06.2024 - WEED CLEARING AND DEBRI 2,880.00 0.00
01.42.61105 OUTSIDE SERVICES-TREES 2,880.00 12.06.2024 - WEED CLEARING A 2024-12-2 Invoice 12/06/2024 12.06.2024 - LANSDALE - ROADWAY CLEA 2,975.00 0.00
01.81.61105 OUTSIDE SERVICES-TREES 2,975.00 12.06.2024 - LANSDALE - ROAD 00060 Elizabeth Touchette 12/19/2024 98939 Regular 0.00 3,640.70 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-BKS SCIENCE Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - BRKSD SCIE 1,394.40 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,394.40 12.11.2024 - FALL 2024 ASE - BR F24-HV SCIENCE Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - HIDDEN VLY 1,626.80 0.00
21.63.61180 AFTER SCHOOL ENRICHM 1,626.80 12.11.2024 - FALL 2024 ASE - HI F24-MANOR SCIE Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - MANOR SCI 619.50 0.00
21.63.61180 AFTER SCHOOL ENRICHM 619.50 12.11.2024 - FALL 2024 ASE - M 03396 Emily B. Stucky 12/19/2024 98940 Regular 0.00 500.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013712 Invoice 12/10/2024 12.10.2024 - SING AND STOMP - NOV 202 500.00 0.00
01.71.61132 OUTSIDE SVCS-PROGRAM 500.00 12.10.2024 - SING AND STOMP - 03193 Enbridgement, Inc. 12/19/2024 98941 Regular 0.00 24,374.70 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-BKS ENGINEE Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE BROOKSIDE - 2,947.00 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,947.00 12.16.2024 - FALL 2024 ASE BRO F24-BKS SEWING Invoice 12/16/2024 12.16.2024 - ASE FALL 2024-BRKSD SEWI 2,898.00 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,898.00 12.16.2024 - FALL 2024 ASE BRO F24-HV BIOLOGY Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE HIDDEN VLY - 5,009.90 0.00
21.63.61180 AFTER SCHOOL ENRICHM 5,009.90 12.16.2024 - FALL 2024 ASE HID F24-HV DODGEB Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE HIDDEN VLY- 4,211.90 0.00
21.63.61180 AFTER SCHOOL ENRICHM 4,211.90 12.16.2024 - FALL 2024 ASE HID F24-HV SEWING Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE HIDDEN VLY - 2,652.30 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,652.30 12.16.2024 - FALL 2024 ASE HID F24-MANOR ART Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE MANOR - ART 2,357.60 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,357.60 12.16.2024 - FALL 2024 ASE MA F24-WT ENGINEE Invoice 12/16/2024 12.16.2024 - FALL 2024 ASE WADE THMS 4,298.00 0.00 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number
21.63.61180 AFTER SCHOOL ENRICHM 4,298.00 12.16.2024 - FALL 2024 ASE WA 00017 Fairfax Building Supply Co. Inc. 12/19/2024 98942 Regular 0.00 1,742.14 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 288289 Invoice 10/03/2024 10.03.2024 - BUNGEE CORDS 40.02 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 40.02 10.03.2024 - BUNGEE CORDS 290634 Invoice 12/02/2024 12.02.2024 - FH20 SHED GUTTERS 99.76 0.00
01.32.61506 BLDG. MAINT-OTHER 99.76 12.02.2024 - FH20 SHED GUTTE 290644 Invoice 12/02/2024 12.02.2024 - SPRAY PAINT/LIGHTS 106.80 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 106.80 12.02.2024 - SPRAY PAINT/LIGH 290684 Invoice 12/03/2024 12.03.2024 - LUMBER 182.26 0.00
14.41.63100 CAPITAL OUTLAY - CONST 182.26 12.03.2024 - LUMBER 290694 Invoice 12/03/2024 12.03.2024 - HARDWARE 33.44 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 33.44 12.03.2024 - HARDWARE 290700 Invoice 12/03/2024 12.03.2024 - DECK SCREWS 17.24 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 17.24 12.03.2024 - DECK SCREWS 290790 Invoice 12/05/2024 12.05.2024 - LEDS/WINDSHIELD WASH 67.84 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 67.84 12.05.2024 - LEDS/WINDSHIELD 290829 Invoice 12/06/2024 12.06.2024 - FH20 - PIPES/LUMBER/PAINT 1,194.78 0.00
45.41.63100 CAPITAL OUTLAY - CONST 1,194.78 12.06.2024 - FH20 - PIPES/LUM 01062 Forster Pump & Engineering Inc 12/19/2024 98943 Regular 0.00 643.05 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2411201-IN Invoice 11/20/2024 11.20.2024 - IRRIGATION MAINTENANCE 643.05 0.00
01.42.61144 Medians 643.05 11.20.2024 - IRRIGATION MAINT 03777 Friends of San Anselmo Parks - Open Space Fun 12/19/2024 Regular 0.00 200.00 98944 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0013728 Invoice 12/05/2024 12.05.2024 - DONATION - STEPHEN & JULI 200.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 200.00 12.05.2024 - DONATION - STEPH 02278 Gardeners' Guild 12/19/2024 98945 Regular 0.00 5,708.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 119325 Invoice 12/01/2024 12.01.2024 - SFD MEDIANS - DEC 2024 1,099.00 0.00
01.42.61144 Medians 1,099.00 12.01.2024 - SFD MEDIANS - DE 119364 Invoice 12/01/2024 12.01.2024 - RED HILL MEDIAN - DEC 202 2,366.00 0.00
01.42.61144 Medians 2,366.00 12.01.2024 - RED HILL MEDIAN - 119365 Invoice 12/01/2024 12.01.2024 - IMGNTN PK, MAGNOLIA LOT 2,243.00 0.00
01.81.61104 OUTSIDE SERVICES-GROU 1,121.50 12.01.2024 - IMGNTN PK, MAG
14.81.61150 OUTSIDE SERVICES-OTHE 12.01.2024 - IMGNTN PK, MAG 1,121.50 00104 Grier Argall Plumbing Inc 12/19/2024 98946 Regular 0.00 14,617.09 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 18241 Invoice 12/10/2024 12.10.2024 - 2024 BACKFLOW TESTS 1,960.00 0.00
31.41.61506 BLDG. MAINT-OTHER 980.00 12.10.2024 - 2024 BACKFLOW T
41.41.61150 OUTSIDE SERVICES-OTHE 12.10.2024 - 2024 BACKFLOW T 980.00 18262 Invoice 12/02/2024 12.02.2024 - TOWN HALL SUMP PUMPS 2,450.00 0.00
41.41.61150 OUTSIDE SERVICES-OTHE 2,450.00 12.02.2024 - TOWN HALL SUMP 18282 Invoice 12/10/2024 12.10.2024 - BACKFLOW REPLACEMENTS 10,207.09 0.00
01.42.61144 Medians 10,207.09 12.10.2024 - BACKFLOW REPLA 02606 Halleh Besharati 12/19/2024 98947 Regular 0.00 3,465.00 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24- WADE-THO Invoice 12/10/2024 12.10.2024 - FALL 2024 ASE - WADE THM 945.00 0.00
21.63.61180 AFTER SCHOOL ENRICHM 945.00 12.10.2024 - FALL 2024 ASE - W F24-BROOKSIDE Invoice 12/10/2024 12.10.2024 - FALL 2024 ASE - BRKSD CLAY 2,520.00 0.00
21.63.61180 AFTER SCHOOL ENRICHM 2,520.00 12.10.2024 - FALL 2024 ASE - BR 00020 Hannibal's Inc Electrical Construction 12/19/2024 98948 Regular 0.00 7,193.27 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 25272 Invoice 11/27/2024 11.27.2024 - ICC - TRANSFER SWITCH WIR 6,803.27 0.00
31.41.61150 OUTSIDE SERVICES-OTHE 6,803.27 11.27.2024 - ICC - TRANSFER S 25274 Invoice 11/27/2024 11.27.2024 - REVIEW - AS BUILT/CLOSING 390.00 0.00
01.41.61506 BLDG. MAINT-OTHER 390.00 11.27.2024 - REVIEW - AS BUILT 01850 Hardiman Construction 12/19/2024 98949 Regular 0.00 15,350.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-0670 Invoice 12/05/2024 12.05.2024 - DRAINING PIPE WORK - 55 F 15,350.00 0.00
19.41.63113 UNPROGRAMMED DRAIN 15,350.00 12.05.2024 - DRAINING PIPE W 03332 Heidi Scoble 12/19/2024 98950 Regular 0.00 98.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013681 Invoice 12/10/2024 12.10.2024 - REIMB - EDC MTG BC SENDO 98.00 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 98.00 12.10.2024 - REIMB - EDC MTG 02236 HooplaDigital 12/19/2024 98951 Regular 0.00 900.37 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 506412759 Invoice 11/30/2024 11.30.2024 - DIGITAL ACCOUNT - NOV 20 900.37 0.00
27.71.62309 E BOOKS 900.37 11.30.2024 - DIGITAL ACCOUNT 03216 Interwest Consulting Group Inc 12/19/2024 98952 Regular 0.00 120.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 83254 Invoice 11/18/2024 11.18.2024 - PLANNING SERVICES 120.00 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 120.00 11.18.2024 - PLANNING SERVIC 03837 Ivy Tzur 12/19/2024 98953 Regular 0.00 12,000.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 3 Invoice 12/06/2024 12.06.2024 - PROJECT MGMT - 11.11.24-1 12,000.00 0.00
01.41.61150 OUTSIDE SERVICES-OTHE 7,200.00 12.06.2024 - PROJECT MGMT -
17.81.63100 CONSTRUCTION 12.06.2024 - PROJECT MGMT - 1,200.00
45.41.61150 OUTSIDE SERVICES-OTHE 12.06.2024 - PROJECT MGMT - 1,200.00
45.41.63100 CAPITAL OUTLAY - CONST 12.06.2024 - PROJECT MGMT - 2,400.00 00113 Juan Olsen Sanchez 12/19/2024 98954 Regular 0.00 11,252.49 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount FALL24-6 Invoice 12/18/2024 12.18.2024 - GYMNASTICS FALL 2025 - PA 11,252.49 0.00
21.61.61167 TUMBLING SERVICES 11,252.49 12.18.2024 - GYMNASTICS FALL 03412 Juliana M.Kohl 12/19/2024 98955 Regular 0.00 1,974.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 12112024-2 Invoice 12/11/2024 12.11.2024 - PRIVATE MUSIC LESSONS - D 1,974.00 0.00
21.62.61175 KIDS CULTURE SERVICES 1,974.00 12.11.2024 - PRIVATE MUSIC LE ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 02558 Kanopy 12/19/2024 98956 Regular 0.00 751.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 429093 Invoice 11/30/2024 11.30.2024 - VIDEOS - LIBRARY - NOV 202 751.00 0.00
27.71.62307 VIDEOS 751.00 11.30.2024 - VIDEOS - LIBRARY - 03410 Language and Cultural Center, Inc 12/19/2024 98957 Regular 0.00 2,594.32 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount F24-HV SPANISH Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - SPANISH CL 716.92 0.00
21.63.61180 AFTER SCHOOL ENRICHM 716.92 12.11.2024 - FALL 2024 ASE - SP F24-WT SPANISH Invoice 12/11/2024 12.11.2024 - FALL 2024 ASE - SPANISH CL 938.70 0.00
21.63.61180 AFTER SCHOOL ENRICHM 938.70 12.11.2024 - FALL 2024 ASE - SP F24-WT SPANISH Invoice 12/18/2024 12.11.2024 - FALL 2024 ASE - SPANISH CL 938.70 0.00
21.63.61180 AFTER SCHOOL ENRICHM 938.70 12.11.2024 - FALL 2024 ASE - SP 03417 Lindsey Klein 12/19/2024 98958 Regular 0.00 108.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013679 Invoice 12/10/2024 12.10.2024 - REIMB - GPU POP-UP MATER 8.00 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 8.00 12.10.2024 - REIMB - GPU POPINV0013680 Invoice 12/10/2024 12.10.2024 - REIMB - PROFESSIONAL TRAI 100.00 0.00
01.18.61000 TRAINING 100.00 12.10.2024 - REIMB - PROFESSI 01057 Linscott Engineering Contractors Inc 12/19/2024 98959 Regular 0.00 39,992.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 4392 Invoice 11/21/2024 11.21.2024 - FERNWOOD DRAINAGE COR 39,992.00 0.00
19.41.63113 UNPROGRAMMED DRAIN 39,992.00 11.21.2024 - FERNWOOD DRAI 03849 Marin County Office of Emergency Managemen 12/19/2024 Regular 0.00 7,500.00 98960 Account Number Account Name Item Description Distribution Amount Payable # Payable Type Post Date Payable Description Discount Amount Payable Amount INV0013683 Invoice 12/01/2024 12.01.2024 - MOU SHARED EMGNCY MG 7,500.00 0.00
01.21.61150 OUTSIDE SERVICES-OTHE 7,500.00 12.01.2024 - MOU SHARED EM 00121 Marin I J - 2072661 AD 12/19/2024 98961 Regular 0.00 175.86 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0001432192 Invoice 11/30/2024 11.30.2024 - COLUMNS - MSS RATE INCRS 175.86 0.00
01.12.61151 LEGAL NOTICES 114.77 11.30.2024 - COLUMNS - MSS R
01.18.61151 LEGAL NOTICES 11.30.2024 - COLUMNS - MSS R 61.09 00029 Marin IT 12/19/2024 98962 Regular 0.00 17,191.92
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-125482 Invoice 12/05/2024 12.05.2024 - AGREEMENT MANAGED OFF 1,356.50 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,356.50 12.05.2024 - AGREEMENT MAN 2024-125600 Invoice 12/11/2024 12.11.2024 - Q#2024-004544 - POWERED 1,526.25 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,526.25 12.11.2024 - Q#2024-004544 - 2024-125628 Invoice 12/13/2024 12.13.2024 - AGREEMENT HOSTED BACK 1,000.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 1,000.00 12.13.2024 - AGREEMENT HOST 2024-125629 Invoice 12/13/2024 12.13.2024 - AGREEMENT ONSITE SUPPO 5,720.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 5,720.00 12.13.2024 - AGREEMENT ONSI 2024-125630 Invoice 12/13/2024 12.13.2024 - AGREEMENT IT MGMT SUPP 5,026.67 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 5,026.67 12.13.2024 - AGREEMENT IT M 2024-125632 Invoice 12/13/2024 12.13.2024 - AGREEMENT AUTOMATE & 2,502.50 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 2,502.50 12.13.2024 - AGREEMENT AUTO ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 2024-25958 Invoice 12/13/2024 12.13.2024 - STREAMLINE IT - Q4 2024 60.00 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 60.00 12.13.2024 - STREAMLINE IT - Q 00142 Marin Municipal Water District 12/19/2024 98963 Regular 0.00 335.92 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 622-11182024 Invoice 11/18/2024 622 - IMAGINATION PARK - 09.12.24-11.1 168.88 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 168.88 622 - IMAGINATION PARK - 09.1 623-11182024 Invoice 11/18/2024 623 - IMAGINATION PARK - 09.12.24-11.1 83.52 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 83.52 623 - IMAGINATION PARK - 09.1 624-11182024 Invoice 11/18/2024 624 - IMAGINATION PARK - 09.12.24-11.1 83.52 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 83.52 624 - IMAGINATION PARK - 09.1 00132 Marin Sanitary Service 12/19/2024 98964 Regular 0.00 50.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 161970 Invoice 11/27/2024 11.27.2024 - SHRED CARD WO#161494 50.00 0.00
21.65.61506 BLDG. MAINT-OTHER 50.00 11.27.2024 - SHRED CARD WO# 03855 McPhail Fuel Co., Inc. 12/19/2024 98965 Regular 0.00 1,529.58 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount U0132193 Invoice 12/05/2024 12.05.2024 - GENERATOR PROPANE 1,529.58 0.00
31.41.61150 OUTSIDE SERVICES-OTHE 1,529.58 12.05.2024 - GENERATOR PROP 03823 Miller Management & Consulting Group 12/19/2024 98966 Regular 0.00 4,691.33 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-1213-03 Invoice 12/13/2024 12.13.2024 - MARIN SONOMA LEADERSHI 4,691.33 0.00
97.00.62001 ADMINISTRATIVE EXP - M 50.00 12.13.2024 - MARIN SONOMA L
97.00.62001 ADMINISTRATIVE EXP - M 12.13.2024 - MARIN SONOMA L 500.00
97.00.62001 ADMINISTRATIVE EXP - M 12.13.2024 - MARIN SONOMA L 750.00
97.00.62006 INSTRUCTION - MSLA 12.13.2024 - MARIN SONOMA L 3,391.33 03368 Munselle Civil Engineering 12/19/2024 98967 Regular 0.00 2,040.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 43278 Invoice 11/30/2024 11.30.2024 - 3RD PARTY PLAN RVW - THE 2,040.00 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 2,040.00 11.30.2024 - 3RD PARTY PLAN R 01346 Nerviani Paving Inc 12/19/2024 98968 Regular 0.00 42,375.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 7569 Invoice 11/15/2024 11.15.2024 - PAVING - MELVILLE AVE 42,375.00 0.00
19.41.63107 CAPITAL OUTLAY - PAVIN 42,375.00 11.15.2024 - PAVING - MELVILLE 03809 Noll & Tam Architects 12/19/2024 98969 Regular 0.00 21,995.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0060909 Invoice 07/01/2024 07.01.2024 - SAN ANSELMO LIBRARY - MA 4,420.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 4,420.00 07.01.2024 - SAN ANSELMO LIB 0061002 Invoice 08/26/2024 08.26.2024 - SAN ANSELMO LIBRARY - JUL 1,420.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 1,420.00 08.26.2024 - SAN ANSELMO LIB 0061056 Invoice 09/24/2024 09.24.2024 - SAN ANSELMO LIBRARY - AU 7,650.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 7,650.00 09.24.2024 - SAN ANSELMO LIB 0061111 Invoice 10/24/2024 10.24.2024 - SAN ANSELMO LIBRARY - SE 8,505.00 0.00
41.41.63117 CONSTRUCTION - BUILDI 8,505.00 10.24.2024 - SAN ANSELMO LIB 03524 Northwest Cascade, Inc. 12/19/2024 98970 Regular 0.00 1,740.43 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0554550192 Invoice 11/19/2024 11.19.2024 - PORTA POTTY SERVICE 1,740.43 0.00
01.81.61150 OUTSIDE SERVICES-OTHE 1,740.43 11.19.2024 - PORTA POTTY SER 03211 ODP Business Solutions LLC 12/19/2024 98971 Regular 0.00 472.95 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 400822189001 Invoice 12/04/2024 12.04.2024 - LIBRARY - INK/TONER/WHIT 323.37 0.00
01.71.62000 OFFICE SUPPLIES 323.37 12.04.2024 - LIBRARY - INK/TON 401263434001 Invoice 12/04/2024 12.04.2024 - LIBRARY - CONSTRUCTION 10.96 0.00
01.71.62000 OFFICE SUPPLIES 10.96 12.04.2024 - LIBRARY - CONSTR 401263606001 Invoice 12/05/2024 12.05.2024 - LIBRARY - TONER 138.62 0.00
01.71.62000 OFFICE SUPPLIES 138.62 12.05.2024 - LIBRARY - TONER 03523 Parametrix, Inc 12/19/2024 98972 Regular 0.00 38,789.21 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 61623 Invoice 11/22/2024 11.22.2024 - PROFESSIONAL SERVICES TH 7,845.08 0.00
16.41.62200 DEPARTMENTAL SUPPLIE 7,845.08 11.22.2024 - PROFESSIONAL SE 61903 Invoice 11/27/2024 11.27.2024 - PROFESSIONAL SERVICES TH 19,825.95 0.00
16.41.61150 OUTSIDE SERVICES-OTHE 19,825.95 11.27.2024 - PROFESSIONAL SE 62238 Invoice 12/11/2024 12.11.2024 - PROFESSIONAL SERVICES TH 11,118.18 0.00
16.41.61150 OUTSIDE SERVICES-OTHE 11,118.18 12.11.2024 - PROFESSIONAL SE 02554 Parkmobile LLC 12/19/2024 98973 Regular 0.00 362.80 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV41333 Invoice 11/30/2024 11.30.2024 - END USER FEES 362.80 0.00
13.42.61114 OUTSIDE SRV: PARKING 362.80 11.30.2024 - END USER FEES 00893 Perfect Timing Personnel Services, Inc. 12/19/2024 98974 Regular 0.00 1,685.68 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 54077 Invoice 12/09/2024 12.09.2024 - ADMIN SUPPORT - DE DIOS 1,685.68 0.00
01.82.60010 TEMPORARY HELP 1,348.54 12.09.2024 - ADMIN SUPPORT -
21.65.60010 TEMPORARY HELP 12.09.2024 - ADMIN SUPPORT - 337.14 00558 Peterson 12/19/2024 98975 Regular 0.00 4,134.53
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount E3919001 Invoice 11/26/2024 11.26.2024 - ICC TRANSFER SWITCH 2,499.80 0.00
31.41.61150 OUTSIDE SERVICES-OTHE 1,249.90 11.26.2024 - ICC TRANSFER SWI
41.41.63117 CONSTRUCTION - BUILDI 11.26.2024 - ICC TRANSFER SWI 1,249.90 SW270060489 Invoice 12/13/2024 12.13.2024 - GENERATOR - COOLANT FIX 1,634.73 0.00
41.41.63117 CONSTRUCTION - BUILDI 1,634.73 12.13.2024 - GENERATOR - COO 03832 Pickleball Organized LLC 12/19/2024 98976 Regular 0.00 3,472.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013750 Invoice 12/17/2024 12.17.2024 - WINTER 2024 - PICKLEBALL 3,472.00 0.00
21.61.61166 TENNIS SERVICES 3,472.00 12.17.2024 - WINTER 2024 - PIC 00038 Rafael Lumber 12/19/2024 98977 Regular 0.00 168.92 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 71559 Invoice 10/19/2024 10.19.2024 - FREEMAN - REIMB INVOICE 168.92 0.00
01.41.62200 DEPARTMENTAL SUPPLIE 168.92 10.19.2024 - FREEMAN - REIMB ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number 03574 RASHID KHALIL 12/19/2024 98978 Regular 0.00 500.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013753 Invoice 12/18/2024 12.18.2024 - SOFTBALL CLINICS - DEC 202 500.00 0.00
21.61.61165 SOFTBALL SERVICES 500.00 12.18.2024 - SOFTBALL CLINICS 02903 ROBYN CLIFFORD 12/19/2024 98979 Regular 0.00 1,257.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013751 Invoice 12/18/2024 12.18.2024 - REIMB - CSMFO 2025 HOTEL 1,257.00 0.00
01.12.61000 TRAINING 1,257.00 12.18.2024 - REIMB - CSMFO 20 00540 Ross Recreation Equipment Inc 12/19/2024 98980 Regular 0.00 33,692.29 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount I26535 Invoice 11/21/2024 11.21.2024 - PARKSIDE PRESCHOOL SURF 33,692.29 0.00
21.65.63100 CAPITAL OUTLAY - CONST 33,692.29 11.21.2024 - PARKSIDE PRESCH 00181 Ross Valley Fire Department 12/19/2024 98981 Regular 0.00 372.23 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013729 Invoice 12/16/2024 12.16.2024 - RVFD FEES COLLECTED - NO 372.23 0.00
01.00.20354 DUE TO ROSS VALLEY FIR 372.23 12.16.2024 - RVFD FEES COLLEC 00182 Roto-Rooter Plumbers 12/19/2024 98982 Regular 0.00 1,685.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 97222417 Invoice 12/05/2024 12.05.2024 - VACTOR STORM DRAIN CLEA 1,685.00 0.00
01.42.61123 OUTSIDE SVCS-DRAINAGE 1,685.00 12.05.2024 - VACTOR STORM D 03346 Sage Energy Consulting - NV5 Inc. 12/19/2024 98983 Regular 0.00 3,171.25 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 419294 Invoice 12/05/2024 12.05.2024 - MUNI RESILIENCY CENTER - 3,171.25 0.00
90.41.61100 OUTSIDE SERVICES 3,171.25 12.05.2024 - MUNI RESILIENCY 03673 Saor Eire Stetler 12/19/2024 98984 Regular 0.00 787.50 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013752 Invoice 12/12/2024 12.12.2024 - SOFTBALLS CLINICS 787.50 0.00
21.61.61165 SOFTBALL SERVICES 787.50 12.12.2024 - SOFTBALLS CLINICS 01563 SCA 12/19/2024 98985 Regular 0.00 14,405.80
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 24000976 Invoice 11/15/2024 11.15.2024 - RES STREET SWEEPER - NOV 14,405.80 0.00
01.42.61135 STREET SWEEPING 14,405.80 11.15.2024 - RES STREET SWEEP 01359 Siegfried Engineering Inc 12/19/2024 98986 Regular 0.00 27,861.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 48964 Invoice 12/09/2024 12.09.2024 - 2025 STREET REHAB - NOV 2 27,861.00 0.00
15.41.63108 CAPITAL OUTLAY - DESIG 27,861.00 12.09.2024 - 2025 STREET REHA 03571 SIERRA PACIFIC TURF SUPPLY, INC 12/19/2024 98987 Regular 0.00 1,913.84 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 01022486 Invoice 11/20/2024 11.20.2024 - WINTREX/DOUBLE DOWN T 1,913.84 0.00
01.81.62200 DEPARTMENTAL SUPPLIE 1,913.84 11.20.2024 - WINTREX/DOUBLE 02936 SMITH'S PEST MANAGEMENT 12/19/2024 98988 Regular 0.00 640.00 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 323774 Invoice 11/27/2024 11.27.2024 - MEMOIAL PARK - LANDSCAP 340.00 0.00
01.81.61150 OUTSIDE SERVICES-OTHE 340.00 11.27.2024 - MEMOIAL PARK - L 324007 Invoice 11/28/2024 11.28.2024 - IMAGINATION PARK - MISC S 300.00 0.00
14.81.61150 OUTSIDE SERVICES-OTHE 300.00 11.28.2024 - IMAGINATION PAR 03685 Taylor Eby 12/19/2024 98989 Regular 0.00 400.00
Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013754 Invoice 12/18/2024 12.18.2024 - SOFTBALL CLINICS - DEC 202 400.00 0.00
21.61.61165 SOFTBALL SERVICES 400.00 12.18.2024 - SOFTBALL CLINICS 03590 The Marin Dojo, Inc. 12/19/2024 98990 Regular 0.00 50.63 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 12102024-4 Invoice 12/10/2024 12.10.2024 - TAI CHI - DEC 2024 50.63 0.00
21.62.61171 ADULT CULTURE SERVICE 50.63 12.10.2024 - TAI CHI - DEC 2024 03207 Toni DeFrancis 12/19/2024 98991 Regular 0.00 340.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 2024-PC122 Invoice 12/09/2024 12.09.2024 - TRANSCRIPTION PC 12/02 200.00 0.00
01.18.61150 OUTSIDE SERVICES-OTHE 200.00 12.09.2024 - TRANSCRIPTION P 2024-TC1210 Invoice 12/14/2024 12.14.2024 - TRANSCRIPTION TC 12/10 140.00 0.00
01.12.61150 OUTSIDE SERVICES-OTHE 140.00 12.14.2024 - TRANSCRIPTION T 00470 Transportation Authority of Marin 12/19/2024 98992 Regular 0.00 26,266.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013682 Invoice 07/05/2024 07.05.2024 - TAM FY24-25 CMA FEE INVO 26,266.00 0.00
01.21.61126 OUTSIDE SVCS-TRAN AUT 26,266.00 07.05.2024 - TAM FY24-25 CMA 02983 W. Bradley Electric Inc. 12/19/2024 98993 Regular 0.00 2,845.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 215069 Invoice 10/30/2024 10.30.2024 - CAD SHEETS - STN 20 2,845.00 0.00
45.41.63100 CAPITAL OUTLAY - CONST 2,845.00 10.30.2024 - CAD SHEETS - STN 00391 Verizon Wireless 12/01/2024 DFT05716 Bank Draft 0.00 922.68 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 9978608385 Invoice 11/12/2024 11.12.2024 - CELLULAR - 10.13.24-11.12.2 922.68 0.00
01.12.61705 UTILITIES-TELEPHONE 51.69 11.12.2024 - CELLULAR - 10.13.
01.41.61705 UTILITIES-TELEPHONE 11.12.2024 - CELLULAR - 10.13. 504.19
01.42.61705 UTILITIES-TELEPHONE 11.12.2024 - CELLULAR - 10.13. 263.42
21.63.61179 PARKSIDE SERVICES 11.12.2024 - CELLULAR - 10.13. 51.69
21.63.61187 ROBSON AFTER SCHOOL 11.12.2024 - CELLULAR - 10.13. 51.69 00362 Town of San Anselmo 12/06/2024 DFT05761 Bank Draft 0.00 290,476.85 ITEM 1.3 - ATTACHMENT 1
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Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013632 Invoice 12/06/2024 12-15-2024 TSA To Fund Payroll 290,476.85 0.00
01.00.20299 PAYROLL PAYABLE 212,742.21 12-15-2024 TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 3,691.23
01.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 436.70
01.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll -1,292.60
15.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 10,589.23
15.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll -40.00
19.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 12,168.40
21.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 39,080.96
21.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll -215.00
27.00.20299 PAYROLL PAYABLE 12-15-2024 TSA To Fund Payroll 13,315.72 00072 Comcast 12/05/2024 DFT05762 Bank Draft 0.00 140.02 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 426-12052024 Invoice 12/05/2024 426 - CREEK CAMERA - 11.14.24-12.13.24 140.02 0.00
42.21.61150 OUTSIDE SERVICES-OTHE 140.02 426 - CREEK CAMERA - 11.14.24 03344 CSG Forte Payments Inc. 12/10/2024 DFT05763 Bank Draft 0.00 1,592.60 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0012990246 Invoice 11/30/2024 11.30.2024 - REC DEPT - CREDIT CARD PR 1,592.60 0.00
21.65.61177 CHG CARDS 1,592.60 11.30.2024 - REC DEPT - CREDIT 03344 CSG Forte Payments Inc. 12/10/2024 DFT05764 Bank Draft 0.00 4,756.60 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 0012990524 Invoice 11/30/2024 11.30.2024 - REC DEPT - CREDIT CARD PR 4,756.60 0.00
21.65.61177 CHG CARDS 4,756.60 11.30.2024 - REC DEPT - CREDIT 00128 Pacific Gas & Electric 12/11/2024 DFT05765 Bank Draft 0.00 157.57 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 717-12112024 Invoice 12/11/2024 717 - CORPYARD UTILITIES - 11.02.24-12.0 157.57 0.00
41.41.61701 UTILITIES 157.57 717 - CORPYARD UTILITIES - 11. 01281 Payroll Resource Group 12/12/2024 DFT05768 Bank Draft 0.00 105.00 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 19077 Invoice 12/12/2024 12.12.2024 - SECTION 125 ADMINISTRATI 105.00 0.00
01.12.61107 OUTSIDE SVCS-ACCOUNTI 105.00 12.12.2024 - SECTION 125 ADMI 00072 Comcast 12/15/2024 DFT05769 Bank Draft 0.00 166.98 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 758-12152024 Invoice 12/15/2024 758 - TH INTERNET - 11.24.24-12.23.24 166.98 0.00
41.41.61701 UTILITIES 166.98 758 - TH INTERNET - 11.24.24-1 00128 Pacific Gas & Electric 12/17/2024 DFT05770 Bank Draft 0.00 1,939.69 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 146-12172024 Invoice 12/17/2024 146 - EV CHARGING - 11.04.24-12.04.24 1,939.69 0.00
13.42.61114 OUTSIDE SRV: PARKING 1,939.69 146 - EV CHARGING - 11.04.24-1 00128 Pacific Gas & Electric 12/16/2024 DFT05771 Bank Draft 0.00 526.58 ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
170
Check Report Date Range: 12/01/2024 - 12/31/2024
1/2/2025 7:53:20 AM Page 24 of 25
Vendor Number Vendor Name Payment Date Discount Amount Payment Type Payment Amount Number Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount 355-12162024 Invoice 12/16/2024 355 - CORPYARD UTILIES - 11.01.24-12.03. 526.58 0.00
41.41.61701 UTILITIES 526.58 355 - CORPYARD UTILIES - 11.01 01102 Central Marin Police Authority 12/02/2024 DFT05772 Bank Draft 0.00 456,205.75 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013731 Invoice 12/02/2024 12.02.2024 - CMPA MEMBER CONTRIBUTI 456,205.75 0.00
01.30.61199 POLICE SERVICES CONTR 456,205.75 12.02.2024 - CMPA MEMBER C 00362 Town of San Anselmo 12/17/2024 DFT05791 Bank Draft 0.00 236,746.51 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013749 Invoice 12/17/2024 12-31-2024 TSA To Fund Payroll 236,746.51 0.00
01.00.20299 PAYROLL PAYABLE 168,605.17 12-31-2024 TSA To Fund Payroll
01.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 3,691.23
01.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 436.70
01.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll -1,292.60
15.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 8,849.96
15.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll -40.00
19.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 11,445.69
21.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 36,389.05
21.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll -215.00
27.00.20299 PAYROLL PAYABLE 12-31-2024 TSA To Fund Payroll 8,876.31 00181 Ross Valley Fire Department 12/23/2024 DFT05793 Bank Draft 0.00 479,895.92 Account Number Account Name Item Description Distribution Amount Payable # Post Date Payable Description Payable Amount Payable Type Discount Amount INV0013730 Invoice 12/23/2024 12.23.2024 - RVFD MEMBER CONTRIBUTI 479,895.92 0.00
01.32.61139 RVFS CONTRACT 458,086.25 12.23.2024 - RVFD MEMBER CO
15.32.61150 OUTSIDE SERVICES-OTHE 12.23.2024 - RVFD MEMBER CO 21,809.67 Regular Checks
Manual Checks
Voided Checks
Discount
Payment
Payment Type Count
Bank Code AP Summary
Bank Drafts
EFT's
142
0 4
13 0
0.00 0.00
0.00 0.00
0.00 159 0.00
Payment
815,192.86
0.00 -375.00
1,473,632.75
0.00 2,288,450.61
Payable
Count
318
0 0
13 0
331
ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
171
Check Report Date Range: 12/01/2024 - 12/31/2024
1/2/2025 7:53:20 AM Page 25 of 25
All Bank Codes Check Summary
Payment Type Discount
Payment
Count Payment
Payable
Count
Regular Checks
Manual Checks
Voided Checks
Bank Drafts
EFT's
142
0 4
13 0
0.00 0.00
0.00 0.00
0.00 159 0.00
815,192.86
0.00 -375.00
1,473,632.75
0.00 2,288,450.61
318
0 0
13 0
331
Fund Name Period Amount
Fund Summary
99 POOLED CASH - OPERATING 12/2024 2,288,450.61
2,288,450.61
ITEM 1.3 - ATTACHMENT 1
ITEM 1.3 - ATTACHMENT 1
172
Item #: 1.4
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.4
MEETING DATE: January 14, 2025
AGENDA TITLE: Downtown Hanging Flower Baskets Funding Request FROM: Serge Avila- Town Clerk
RECOMMENDATION: For the Town Council to consider approval of a donation of $5,000 to the San Anselmo Beautification Committee for use in the 2025 hanging flower basket program.
BACKGROUND
In 2018, a group of merchants in downtown San Anselmo got together and held a fundraiser to start a hanging flower basket program in the downtown area. This group raised over $3,000, paying for pole brackets, a portable watering system, and twelve hanging flower baskets. The baskets were watered by a team of volunteers.
DISCUSSION
In 2019, a group of residents, led by Nancy Altman and Jeanne Imai, started the San Anselmo Beautification Committee and raised funds to not only continue the hanging basket program but to expand it from 12 to 24 baskets. This increased the program costs due to the increased number of baskets along with the cost of hiring an individual to manage the watering and maintenance of the baskets. Fundraising for the program was managed by Nancy with assistance from Tayra Caine, a San Anselmo resident with experience in fundraising with funds being deposited into the San Anselmo Chamber of Commerce’s non-profit organization, San Anselmo Foundation’s account.
Costs of the program include delivery and pick-up of the baskets, ongoing watering and maintenance of the baskets along with maintenance of the watering cart. The Town contributes the provision and use of the water cart’s storage garage, the water used on the baskets, and staff assistance in the nagging and removal of the baskets and other assistance as needed. The Town’s Public Works manager is the liaison with the program staff (Nancy and Ed).
In 2024, Nancy Altman announced that she would be retiring from the Chamber of Commerce and from the San Anselmo Beautification Committee. She has met with staff regarding the transition of the management of the flower basket program and the Town is recommending that staff manage the ongoing watering and maintenance of the baskets, using fundraised dollars to employ a part time staff member along with managing the ordering, delivery and pick-up of the baskets annually. Tayra Caine has 173
Item #: 1.4
agreed to take over the fundraising program and the board of the Friends of San Anselmo Parks has agreed to allow their 501c3 and bank account to receive donations.
If this request is approved, Nancy Altman will transfer the remaining balance in the San Anselmo Foundation’s Flower Basket account to the Friends of San Anselmo Parks account to be used for start-up costs. It is expected that between this transfer, the Town’s contribution and the results from fundraising that the program can remain viable. Staff will evaluate the program’s budget and bottom line at the end of the 2025 season, which ends in mid-October and will bring a recommendation for next year’s program to the Town Council in early 2026. Staff will base its recommendation of the success of the fundraising campaign and can scale the program’s number of baskets to remain within the budget’s parameters.
FUNDING REQUEST
Staff is recommending a contribution of $5,000 towards the program in 2025, which is $1,500 above the amount the Town donated in 2024.
FISCAL IMPACT
If approved, this donation will be paid to the Friends of San Anselmo Parks 501c3 account for exclusive use within the Flower Basket program.
ENVIRONMENTAL REVIEW
Approving this proposed contribution 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
None
174
Item #: 1.5
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.5
MEETING DATE: 1/09/25
AGENDA TITLE: Financial Report on Recreation Fund
FROM: Mattie O’Grady – Interim Director of Community
Services
RECOMMENDATION: That Town Council review the Recreation Fund revenue and expenditure report for the period ending December 31, 2024.
BACKGROUND
The Recreation Department offers a wide variety of fee-based programs throughout the fiscal year including sports programs and leagues, youth and adult classes, and childcare and camps.
Additional revenue is generated through facility rentals and administrative fees.
DISCUSSION/ANALYSIS
As of December 31, 2024, 50% of the fiscal year has elapsed and the Recreation Fund is listed at 58% of projected revenues and 48% of projected expenditures.
You will also find attached the capital outlay budget for the department, in addition to the Recreation Fund revenue and expenditure report.
For future historical comparison purposes, staff has developed the following table:
FY Revenue Expenditures
Rev Over/(Under)
Exp
Budget Actual % Budget Actual % $$ %
2024-25 2,210,355 1,283,985 58% 2,210,355 1,057,079 48% $226,906 10% 2023-24 1,984,971 1,165,353 59% 2,284,971 1,016,660 44% 148,674 7% 2022-23 1,875,414 1,254,191 67% 1,848,926 926,582 50% 327,608 17% 2021-22 1,348,625 1,149,575 85% 1,460,003 807,680 55% 341,895 25% 2020-21 1,408,125 453,172 32% 1,550,947 598,115 39% (144,943) (10%) 2019-20 1,627,269 1,019,123 63% 1,669,863 936,738 56% 82,386 5% 2018-19 1,510,604 965,057 64% 1,591,144 766,490 48% 198,567 13% 2017-18 1,514,000 865,164 57% 1,644,385 724,746 44% 140,418 9.3% 2016-17 1,384,325 807,239 58% 1,500,570 724,967 48% 82,273 5.9% Attachment 1 - Revenue & Expenditure Report FY 2024-25: Recreation Fund as of 12/31/2024.
Attachment 2 – Capital Outlay Report FY 2024-25 as of 12/31/24 175
1/3/2025 3:48:19 PM Page 1 of 2
Budget Report
Town of San Anselmo Group Summary
For Fiscal: 2024-2025 Period Ending: 12/31/2024
Fiscal
AcƟvity
Variance
Favorable
(Unfavorable)
Period
SubCategory AcƟvity
Current
Total Budget
Original
Total Budget
Percent
Remaining
Department: 00 - UNDESIGNATED
670 - TRANSFERS OUT 33,899.00 33,899.00 0.00 0.00% 0.00 33,899.00 Department: 00 - UNDESIGNATED Total: 33,899.00 33,899.00 0.00 0.00 33,899.00 0.00% Department: 61 - SPORTS
480 - FEES FOR SERVICES 568,375.00 568,375.00 -171,022.33 30.09% 109,619.00 397,352.67 600 - SALARIES AND WAGES 30,000.00 30,000.00 13,743.00 45.81% 0.00 16,257.00 602 - EMPLOYEE BENEFITS 2,295.00 2,295.00 1,051.32 45.81% 0.00 1,243.68 611 - OUTSIDE SERVICES 222,650.00 222,650.00 126,723.45 56.92% -20,367.24 95,926.55 629 - MISCELLANEOUS 54,500.00 54,500.00 49,472.69 90.78% 0.00 5,027.31 Department: 61 - SPORTS Surplus (Deficit): 258,930.00 258,930.00 19,968.13 129,986.24 278,898.13 -7.71% Department: 62 - CULTURE
480 - FEES FOR SERVICES 177,860.00 177,860.00 -100,306.50 56.40% 3,063.50 77,553.50 611 - OUTSIDE SERVICES 124,300.00 124,300.00 75,251.31 60.54% 2,894.43 49,048.69 629 - MISCELLANEOUS 3,500.00 3,500.00 3,220.28 92.01% 0.00 279.72 Department: 62 - CULTURE Surplus (Deficit): 50,060.00 50,060.00 -21,834.91 169.07 28,225.09 43.62% Department: 63 - CHILD CARE
480 - FEES FOR SERVICES 1,408,120.00 1,408,120.00 -638,791.36 45.36% 72,240.75 769,328.64 600 - SALARIES AND WAGES 521,439.76 521,439.76 225,158.58 43.18% 41,004.38 296,281.18 601 - RETIREMENT 28,941.04 28,941.04 15,016.53 51.89% 2,478.24 13,924.51 602 - EMPLOYEE BENEFITS 117,494.32 117,494.32 62,136.47 52.88% 9,176.47 55,357.85 611 - OUTSIDE SERVICES 426,200.00 426,200.00 230,667.97 54.12% 92,976.53 195,532.03 622 - DEPARTMENT SUPPLIES 4,500.00 4,500.00 3,363.70 74.75% 0.00 1,136.30 629 - MISCELLANEOUS 37,600.00 37,600.00 16,970.93 45.14% 0.00 20,629.07 Department: 63 - CHILD CARE Surplus (Deficit): 271,944.88 271,944.88 -85,477.18 -73,394.87 186,467.70 31.43% Department: 64 - EVENTS AND OTHER
480 - FEES FOR SERVICES 29,000.00 29,000.00 992.00 3.42% 741.00 29,992.00 611 - OUTSIDE SERVICES 15,000.00 15,000.00 13,889.74 92.60% 0.00 1,110.26 629 - MISCELLANEOUS 0.00 0.00 -29.99 0.00% 0.00 29.99
Department: 64 - EVENTS AND OTHER Surplus (Deficit): 14,000.00 14,000.00 14,851.75 741.00 28,851.75 -106.08% Department: 65 - PROGRAM ADMINISTRATION
480 - FEES FOR SERVICES 27,000.00 27,000.00 -17,241.00 63.86% 1,637.00 9,759.00 600 - SALARIES AND WAGES 320,106.91 320,106.91 170,367.47 53.22% 17,293.58 149,739.44 601 - RETIREMENT 34,948.82 34,948.82 19,784.95 56.61% 1,680.67 15,163.87 602 - EMPLOYEE BENEFITS 62,562.69 62,562.69 20,151.83 32.21% 4,433.15 42,410.86 610 - TRAINING 8,000.00 8,000.00 6,226.07 77.83% 0.00 1,773.93 611 - OUTSIDE SERVICES 114,500.00 114,500.00 83,186.09 72.65% 0.00 31,313.91 613 - PUBLICATION / DUES 1,200.00 1,200.00 978.44 81.54% 0.00 221.56 614 - MAINTENANCE 900.00 900.00 900.00 100.00% 0.00 0.00 615 - BUILDING MAINTENANCE 200.00 200.00 100.00 50.00% 0.00 100.00 617 - UTILITIES 13,000.00 13,000.00 8,314.10 63.95% 0.00 4,685.90 618 - HIRING 800.00 800.00 -3,653.64 -456.71% 0.00 4,453.64 619 - MISCELLANEOUS 817.46 817.46 -544.42 -66.60% 0.00 1,361.88 620 - OFFICE SUPPLIES 25,000.00 25,000.00 6,581.77 26.33% 0.00 18,418.23 622 - DEPARTMENT SUPPLIES 6,000.00 6,000.00 4,247.12 70.79% 0.00 1,752.88 Department: 65 - PROGRAM ADMINISTRATION Surplus (Deficit): -561,035.88 -561,035.88 299,398.78 -21,770.40 -261,637.10 53.37% Report Surplus (Deficit): 35,731.04 226,906.57 0.00 0.00 226,906.57 0.00% 176
Budget Report For Fiscal: 2024-2025 Period Ending: 12/31/2024 1/3/2025 3:48:19 PM Page 2 of 2
Fund Summary
Fiscal
AcƟvity
Variance
Favorable
Fund (Unfavorable)
Period
AcƟvity
Current
Total Budget
Original
Total Budget
21 - RECREATION 0.00 0.00 226,906.57 35,731.04 226,906.57 Report Surplus (Deficit): 35,731.04 226,906.57 0.00 0.00 226,906.57 177
1/3/2025 3:59:11 PM Page 1 of 3
Budget Report
Town of San Anselmo Account Summary
For Fiscal: 2024-2025 Period Ending: 12/31/2024
Fiscal
AcƟvity
Variance
Favorable
(Unfavorable)
Percent
Remaining
Current
Total Budget
Period
AcƟvity
Original
Total Budget
Fund: 21 - RECREATION
Expense
SubCategory: 631 - CAPITAL OUTLAY - CONSTRUCTION
21.65.63100 CAPITAL OUTLAY - CONSTRUCTION 450,000.00 201,383.26 248,616.74 55.25 % 450,000.00 0.00 SubCategory: 631 - CAPITAL OUTLAY - CONSTRUCTION Total: 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 0.00 Expense Total: 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 0.00 Fund: 21 - RECREATION Total: 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 0.00 Report Total: 0.00 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 178
Budget Report For Fiscal: 2024-2025 Period Ending: 12/31/2024 1/3/2025 3:59:11 PM Page 2 of 3
Group Summary
Fiscal
AcƟvity
Variance
Favorable
(Unfavorable)
Period
SubCategory AcƟvity
Current
Total Budget
Original
Total Budget
Percent
Remaining
Fund: 21 - RECREATION
Expense
631 - CAPITAL OUTLAY - CONSTRUCTION 450,000.00 450,000.00 248,616.74 55.25% 0.00 201,383.26 Expense Total: 450,000.00 450,000.00 248,616.74 0.00 201,383.26 55.25% Fund: 21 - RECREATION Total: 450,000.00 450,000.00 248,616.74 0.00 201,383.26 55.25% Report Total: 0.00 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 179
Budget Report For Fiscal: 2024-2025 Period Ending: 12/31/2024 1/3/2025 3:59:11 PM Page 3 of 3
Fund Summary
Fiscal
AcƟvity
Variance
Favorable
Fund (Unfavorable)
Period
AcƟvity
Current
Total Budget
Original
Total Budget
Percent
Remaining
21 - RECREATION 450,000.00 450,000.00 248,616.74 55.25% 0.00 201,383.26 Report Total: 0.00 201,383.26 450,000.00 450,000.00 248,616.74 55.25% 180
Item #: 1.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.6
MEETING DATE: January 14, 2025
AGENDA TITLE: Accept the Resignation of Ginny Svigals from the Economic Development Committee and Promoting
Mark Jeffrey from Alternate Position to a Full Voting
Member
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For the Council to accept the resignation of Ginny Svigals, consider promoting Mark Jeffrey to a full voting member and direct staff to accept applications fill the alternate position vacancy.
BACKGROUNG:
On December 10, 2024 Town staff received written notice from Ginny Svigals resigning from her position on the Economic Development Committee (see Attachment 1). Her service on the Economic Development Committee is greatly appreciated, and she has been an asset during her time on the committee.
With Ginny’s resignation the Council has an opportunity to consider appointing Mark Jeffrey as a full voting member and direct staff to begin recruiting for the alternate position.
FISCAL IMPACT
None.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
Conducting interviews is not defined as a project under CEQA (Section 15378 CEQA Guidelines).
ATTACHMENTS
Attachment 1- Ginny Svigals Resignation
181
From: Ginny Svigals
Sent: Wednesday, December 4, 2024 7:35 PM
To: Heidi Scoble <[email protected]>
Subject: Re: December 10, 2024 Economic Development Committee Meeting ____________________________________________________________________________ __________
CAUTION: External Sender
Hey Heidi!!
Happy Holidays!
It is with regret that I need to officially step down from my seat with the EDC. I just took a nursing job at an aesthetics office in Larkspur and I will be working during the week, including every Tuesday that we meet. In addition to this new job, being a new mom is a LOT, and I am not going to have capacity to show up for the committee like I want to and I know that this position deserves. I apologize if this is letting anyone/thing down. I never could have imagined my life would be in this place two years ago. I know you understand :) Please let me know how I should move forward with this decision. All the best.
Ginny Svigals
182
Item #: 1.7
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 1.7
MEETING DATE: January 14, 2025
AGENDA TITLE: Consider canceling the regular Town Council meetings scheduled for July 8, August 12, November
25 and December 23, 2025
FROM: Serge Avila, Town Clerk
RECOMMENDATION: For Council to consider canceling the meetings associated with summer vacations and holidays for the year 2025.
BACKGROUND
For the past several years, the Council has directed staff to cancel two of the Town Council meetings scheduled during the summer months. The rationale was that the summer is typically a slow time for Town business, particularly since many residents are away on vacation and items of general interest are often delayed until September when regular activities resume.
Staff is also proposing the cancellation of the second November meeting due to Thanksgiving holiday and the second December meeting as has been past practice.
DISCUSSION/ANALYSIS
Staff is recommending holding one meeting each month in July, August, November and December as has been past practice. The July meeting will be held on Tuesday, July 22, 2025 the August meeting will be held on Tuesday, August 26, 2025, the November meeting will be held on Tuesday, November 11, 2025, and the December meeting will be held on Tuesday, December 9, 2025.
FISCAL IMPACT
There would be no direct fiscal impact to the town to approve this item.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The proposed project is exempt from the California Environmental Quality Act (CEQA), under the “common sense” exemption, because it can be seen with certainty that there 183
Item #: 1.7
is no possibility that the activity in question may have a significant effect on the environment. (Cal. Code Regs. tit. 14, § 15061).
184
Item #: 2.1
STAFF REPORT
TOWN OF SAN ANSELMO Item #: 2.1
MEETING DATE: January 14, 2025
AGENDA TITLE: Public Hearing to Consider Adoption of Ordinance Amendments to Title 10 “Planning and Zoning”, Chapter 6 “Accessory Dwelling Units”; and associated CEQA Exemption Finding
FROM: Planning Department
RECOMMENDATION:
1. That the Town Council hold a public hearing and consider the attached Zoning Ordinance Amendments to Title 10, Chapter 6 “Accessory Dwelling Units” and associated California Environmental Quality Act (CEQA) findings (see Attachment 1).
2. Motion to read the attached Ordinance by title only. The Town Manager will read the full title of the Ordinance.
3. Motion to approve the first reading of the Ordinance Amendments and waive future readings in their entirety.
BACKGROUND AND DISCUSSION
An Accessory Dwelling Unit (“ADU”) is a living unit that is either attached to a main residence or in a separate structure, and has exterior access, a kitchen, and a bathroom. A Junior Accessory Dwelling Unit (“JADU”) is smaller, located within a primary residence, contains minimal kitchen improvements, and need not include a separate bathroom. ADUs and JADUs provide increased opportunities for lower-cost housing while maintaining a neighborhood’s general character. Additionally, ADUs and JADUs provide important opportunities for the Town to meet its Regional Housing Needs Allocation requirements (“RHNA”) as documented in the Housing Element.1 Beginning in 2017 in response to California’s housing shortage, the State of California adopted a series of laws to encourage the development of ADUs and JADUs by restricting local control.
The Town’s ADU/JADU regulations are found in Title 10, Chapter 6 (“ADU Ordinance”).
The Town Council most recently updated the ADU Ordinance in 2022 in response to State law, in which amendments included increased height limitations for certain ADUs 1 By way of background, although ADUs are not automatically counted as affordable units, affordability level can be demonstrated by proposed rents and comparable rents and credited towards the Town’s RNHA based on this demonstrated level in the Housing Element. Generally, ADUs are more affordable by virtue of their smaller size but are not necessarily rent-restricted or required to be rented. 185
Item #: 2.1
and the allowance of ADUs in a front yard setback if side/back yard setbacks do not permit.
Now, additional State ADU laws have been adopted and become effective in 2025. The proposed ADU Ordinance Amendments here are drafted to comply with these recent changes and also include various clean-up clarifications. The new State law requirements are listed below.
• Detached ADUs On Lots with Multifamily Dwellings.
Previous State law, and current Town Code, allowed up to two detached ADUs located on a lot with an existing or proposed multifamily dwelling. Now, Senate Bill (SB) 1211 increases the number of detached ADUs allowed on a lot with an existing multifamily dwelling to eight units, so long as the number of ADUs does not exceed the number of existing units on the lot. Up to two detached ADUs are allowed on a lot with a proposed multifamily dwelling.
• No Replacement Parking for Demolition of Uncovered Parking.
Existing law prohibits requiring the replacement of off-street parking spaces if a garage, carport, or covered parking structure is demolished in conjunction with the construction or conversion of the space into an ADU. Under SB 1211, no replacement parking may be required when an uncovered space is converted or used for the construction of an ADU.
• Clean-up and Clarification Changes.
o Two ADUs and One JADU if Requirements Satisfied. The California Department of Housing and Community Development has recently opined that State law requires allowing up to two ADUs and one JADU on a single-family lot if requirements are satisfied, as indicated in Town Municipal Code section 10-6.103(b) (exemptions from ADU permits).
These include: 1) an ADU on the interior of a proposed or existing home; 2) a detached 800 square foot ADU with 4-foot side and rear yard setbacks; and 3) a JADU. The proposed amendments align with HCD’s interpretation and provide clarity.
o Definition Amendments. Definitions of “livable space” and “objective standards” have been included as defined in State law.
o Clean-up. State law has renumbered ADU Government Code sections, relocating sections 65852.2 and 65852.22 to sections 66310 and 66342.
References in the proposed Ordinance Amendments have been clarified accordingly.
o Unpermitted ADU Amnesty Extended. Assembly Bill (AB) 2533 extends ADU amnesty to ADUs and JADUs that were constructed without a permit before 2020. A jurisdiction cannot deny an ADU/JADU constructed without a permit prior to 2020 on this basis, unless necessary to comply with conditions that would deem the structure substandard. Additionally, the ADU will not be subject to impact fees, service connections, or capacity charges, except under limited circumstances. Existing law gave amnesty to structures build before 2018. Finally, AB 2533 requires jurisdictions to 186
Item #: 2.1
post information about obtaining a permit for an unpermitted ADU/JADU on its website.
In accordance with the above, the Planning Commission voted unanimously on December 16, 2024, to adopt Resolution No. 2024-18 to recommend that the Town Council adopt amendments to the Town’s Accessory Dwelling Unit Ordinance, Title 10, Chapter 6 (see Attachment 2). These amendments have been included in the proposed Ordinance (see Attachment 1).
FISCAL IMPACT
There are no new fiscal impacts.
GENERAL PLAN CONSISTENCY
The proposed Ordinance Amendments are consistent with the General Plan because the General Plan Housing Element promotes the use of ADUs and JADUs for housing.
CEQA AND CLIMATE ACTION PLAN CONSISTENCY
The proposed Ordinance Amendments are exempt from the California Environmental Quality Act (“CEQA”) pursuant to Public Resources Code section 21080.17, which exempts the local adoption of ordinances regarding second units in single or multifamily residential zones, and CEQA Guideline section 15301 involving the minor alteration of existing residences involving negligible or no expansion of use beyond that already in existence. The Ordinance Amendments are also exempt from CEQA pursuant to CEQA Guidelines section 15061(b)(3) because it can be seen with certainty that there is no possibility they would have a significant effect on the environment. The Ordinance makes no or minimal changes to land uses, development intensities, or the rate at which development is expected to occur.
ATTACHMENT
Attachment 1 - Proposed Ordinance
Attachment 2 - Planning Commission Resolution No. 2024-18 187
ORDINANCE NO. XX
AN ORDINANCE OF THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO ADOPTING AMENDMENTS TO TITLE 10 “PLANNING AND ZONING”, CHAPTER 6 “ACCESSORY DWELLING UNITS”; AND ASSOCIATED CEQA EXEMPTION FINDINGS
WHEREAS, beginning in 2017 in response to the State’s housing crisis, the State of California adopted a series of State laws encouraging the development of Accessory Dwelling Units (“ADUs”) and Junior Accessory Dwelling Units (“JADUs”) by reducing local control over these projects; and
WHEREAS, recent amendments to State ADU/JADU law become effective January 1, 2025 and the Town desires to update its local ADU/JADU Ordinance in order to comply with said State law; and
WHEREAS, the Planning Commission desires to amend the Town’s ADU regulations, Title 10, Chapter 6 “Accessory Dwelling Units” to comply with State law and make certain clarification changes (“Ordinance Amendments”); and
WHEREAS, the Planning Commission is responsible for providing recommendations to the Town Council for proposed amendments to the Town’s Zoning Code pursuant to Government Code section 65853 et seq.; and
WHEREAS, Ordinance Amendments are exempt from the California Environmental Quality Act (“CEQA”) pursuant to Public Resources Code section 21080.17, which exempts the local adoption of ordinances regarding second units in single or multi-family residential zones, and CEQA Guideline section 15301 involving the minor alteration of existing residences involving negligible or no expansion of use beyond that already in existence; and pursuant to CEQA Guidelines section 15061(b)(3) because it can be seen with certainty that there is no possibility they would have a significant effect on the environment; the amendments make no or minimal changes to land uses, development intensities, or the rate at which development is expected to occur; and
WHEREAS, the adoption of the proposed Ordinance Amendments are the public interest and consistent with the Town’s General Plan Housing Element, which encourages the development of ADUs and JADUs; and
WHEREAS, the Planning Commission held a duly noticed public hearing on December 16, 2024 to consider the Ordinance Amendments to the Town Municipal Code.
WHEREAS, the Town Council held a duly noticed public hearing on January 14, 2025, to consider the Planning Commission recommendation and introduce the draft Ordinance; and 188
NOW, THEREFORE, THE TOWN COUNCIL OF THE TOWN OF SAN ANSELMO DOES ORDAIN AS FOLLOWS:
SECTION 1: The above recitals are true and correct and are incorporated as findings herein.
SECTION 2: The Zoning Ordinance Amendments are hereby adopted as set forth in Exhibit “A” attached hereto.
SECTION 3: Severability. The Town Council hereby declares every section, paragraph, sentence, clause, and phrase is severable. If any section, paragraph, sentence, clause or phrase of these ordinance amendments are for any reason found to be invalid or unconstitutional, such invalidity, or unconstitutionality shall not affect the validity or constitutionality of the remaining sections, paragraphs, sentences, clauses or phrases.
SECTION 4: Effective Date. This Ordinance Amendment shall go into effect thirty (30) days from its adoption and shall be posted or published as required by State law.
THE FOREGOING ORDINANCE was introduced at a regular meeting of the San Anselmo Town Council on January 14, 2025 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
RECUSED:
APPROVED:___________________________
Tarrell Kullaway, Mayor
ATTEST:_______________________________
Serge Avila, Town Clerk
Exhibit List:
A. Zoning Code Amendments
189
EXHIBIT “A”
Zoning Code Amendments
Deleted language in strikeout and additional language in underline.
Article 1. – Accessory Dwelling Units and Junior Accessory Dwelling Units Purpose, Definitions, Permit Requirement and Exemption.
10-6.101 – Purpose. The purpose of this chapter is to provide for the creation and regulation of accessory dwelling units (ADUs) and junior accessory units (JADUs) in a manner consistent with State law including the requirements set forth in California Government Code sections 65852.2 and 65852.22.
10-6.102 – Definitions. For the purposes of this chapter the following definitions apply:
"Accessory dwelling unit" or “ADU” means an attached or a detached residential dwelling unit that provides complete independent living facilities for 1 or more persons and is located on the same lot as the proposed or existing primary residence. It shall include permanent provisions for living, sleeping, eating, cooking, and sanitation. An accessory dwelling unit also includes an efficiency unit, as defined in Section 17958.1 of the Health and Safety Code, and a manufactured home, as defined in Section 18007 of the Health and Safety Code. “Accessory structure” means a structure that is accessory and incidental to a dwelling located on the same lot.
“Efficiency kitchen” shall have the same meaning as defined in State law California Government Code section 65852.22, as amended from time to time and means a cooking facility with appliances and a food preparation counter and storage cabinets that are of reasonable size in relation to the unit.
“Efficiency unit” shall have the same meaning as defined in California Health and Safety Code section 17958.1, as amended from time to time and means a unit with a minimum floor area of 150 square feet.
“Junior Accessory Dwelling Unit” or “JADU” shall have the same meaning as defined in State law California Government Code section 65852.22, as amended from time to time and means a unit located entirely within an existing or proposed single-family residence that is no more than 500 square feet, includes an efficiency kitchen, and includes either its own separate sanitation facilities or shares sanitation facilities with the existing or proposed single-family residence.
“Livable space” means a space in a dwelling intended for human habitation, including living, sleeping, eating, cooking, or sanitation.
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“Living area” shall have the same meaning as defined in State law California Government Code section 65852.2, as amended from time to time and means the interior habitable area of a dwelling unit including basements and attics, but does not include a garage or an accessory structure.
“Multifamily dwelling” means a structure with two or more attached dwellings on a single lot.
“Nonconforming zoning condition” shall have the same meaning as defined in State law California Government Code section 65852.2, as amended from time to time and means a physical improvement on a property that does not conform with current zoning standards. “Objective standards” shall have the same meaning as defined in State law California Government Code section 65852.2, as amended from time to time and means standards that involve no personal or subjective judgment by a public official and are uniformly verifiable by reference to an external and uniform benchmark or criterion available and knowable by both the development applicant or proponent and the public official prior to submittal. “Passageway” shall have the same meaning as defined in State law California Government Code section 65852.2, as amended from time to time and means a pathway that is unobstructed clear to the sky and extends from a street to one entrance of the ADU. “Proposed dwelling” shall have the same meaning as defined in State law California Government Code section 65852.2 and includes a dwelling that is the subject of a permit application that meets the requirements for permitting. “Public transit” shall have the same meaning as defined in State law California Government Code section 65852.2, as amended from time to time and means a location, including, but not limited to, a bus stop or train station, where the public may access buses, trains, subways, and/or other forms of transportation that charge set fares, run on fixed routes, and are available to the public.
“Tandem parking” shall have the same meaning as defined in State law California Government Code Section 65852.2, as amended from time to time and means 2 or more automobiles are parked on a driveway or in any other location on a lot, lined up behind one another.
10-6.103 – ADU and JADU Approvals.
a. ADU Permit. Unless exempt from an ADU Permit pursuant to Section 10-6.103(b) of this chapter, an ADU must receive an ADU permit in compliance with the standards and requirements set forth in this chapter.
b. Exemptions from ADU Permit. The Town shall ministerially approve a building permit application for an ADU and/or JADU within a residential or mixed use zone, and no ADU 191
permit shall be required to create any of the following. in the following instances for projects located within a residential or mixed-use zone. Projects exempt from an ADU permit under this section shall remain subject to other applicable construction-related permit requirements including but not limited to building and grading permits, and all applicable fire code requirements.
1. Interior on Single-Family Lot. One ADU and/or one JADU if the unit(s) is:
A. Within the proposed or existing space of a single-family dwelling or an existing accessory structure, plus an additional 150 square feet if required to accommodate ingress and egress;
B. Has exterior access from the proposed or existing single-family dwelling; and C. Has side and rear yard setbacks sufficient for fire safety as determined by the Ross Valley Fire Department.
D. If a JADU, the unit complies with the requirements of California Government Code section 65852.22 State law.
2. Detached on Single-Family Lot. One newly constructed detached ADU that is up to 800 square feet of floor area, with minimum 4-foot side and rear yard setbacks, in compliance with the height limitations as provided in section 10-6.301(b) of this chapter, on a lot with a proposed or existing single-family dwelling. The ADU may be combined with a JADU located on the same lot.
3. ADUs on Interior of Multifamily Dwelling Existing Multifamily Lot. Multiple ADUs within the portions of existing multifamily dwelling structures that are not used as livable space, including but not limited to, storage rooms, boiler rooms, passageways, attics, basements, or garages, if each unit complies with State building standards for dwellings. At least one ADU within an existing or proposed multifamily dwelling and up to 25% of the number of existing permitted multifamily dwelling units rounded down to the nearest whole number shall be allowed.
4. Detached ADUs on Multifamily Lot.
A.
i. Not more than two detached Multiple ADUs, not to exceed the number specified in clause (ii) or (iii) herein as applicable, located on a lot that has an existing or proposed multifamily dwelling, but are detached from that multifamily dwelling in compliance with the height limitations as provided in section 10-6.301(b) of this chapter, and side and rear yard setbacks of no more than 4 feet.
ii. On a lot with an existing multifamily dwelling, not more than eight (8) detached ADUs. However, the number of ADUs allowable pursuant to this clause shall not exceed the number of existing units on the lot. iii. On a lot with a proposed multifamily dwelling, not more than two (2) detached ADUs.
B. If the existing multifamily dwelling has a rear or side yard setback of less than 4 feet, no modification to the existing multifamily dwelling shall be required as a condition of approving the ADU application if the ADU satisfies the requirements of this subparagraph.
5. Junior Accessory Dwelling Unit. A JADU satisfying the requirements of Government 192
Code section 65852.22, as amended from time to time.
Article 2. – Procedures and General Requirements.
10-6.201 – Permit Application and Procedures. The following requirements apply to all ADUs and JADUs applications:
a. Application and Review. An application for an ADU permit shall contain such information as reasonably requested by the Town Planning and Building Departments accompanied by the appropriate fee. In addition to the ADU permit, the applicant shall obtain all other required permits including but not limited to a building permit or a grading permit. b. Ministerial Review. A permit application for an ADU and/or a JADU shall be considered and approved ministerially without discretionary review or a public hearing. The decision shall not be subject to an administrative appeal.
c. Review Timing and Contents. The Town shall approve or deny the application to create an ADU or JADU within 60 days from the date of receipt of a completed application if there is an existing single-family or multifamily dwelling on the lot. If the application to create an ADU or JADU is submitted with a permit application to create a new single-family or multifamily dwelling on the lot, the Town may delay approving or denying the application for the ADU and/or the JADU until the Town approves or denies on the permit application to create the new single-family dwelling; but the application to create the ADU or JADU must be considered without discretionary review or hearing. If the applicant requests a delay, the 60-day time period shall be tolled for the period of the delay. If the Town has not approved or denied the completed application within 60 days, the application shall be deemed approved. If an application for an ADU or JADU is denied, the Town shall return in writing a full set of comments to the applicant with a list of items that are defective or deficient and a description of how the application can be remedied by the applicant. 10-6.202 – General Requirements for ADUs and JADUs. Unless otherwise provided for in this chapter, the following requirements apply to all ADUs and JADUs that are approved with either an ADU permit pursuant to Section 10-6.103(a) of this chapter or exempt from an ADU permit pursuant to Section 10-6.103(b) of this chapter.
a. Number of Units and Zoning District. One ADU and JADU is allowed on any parcel in a single-family residential or multifamily zoning district with a primary dwelling unit unless otherwise prohibited by local or State law.
b. Owner Occupancy.
1. All ADUs permitted before January 1, 2020 are subject to the owner-occupancy requirement that was in place when the ADU was created.
2. An ADU permitted between January 1, 2020 and January 1, 2025 is not subject to any owner-occupancy requirement.
3. All ADUs that are permitted on or after January 1, 2025 require owner-occupancy as a place permanent residence. Owner-occupancy shall not be required if the owner is another governmental agency, land trust, or housing organization. 193
4. All JADUs require owner occupancy as a place of permanent residence. The owner may reside in the primary dwelling or the JADU.
c. Development Standards.
1. A two-story Attached ADU is not allowed where the primary dwelling unit is only one story.
2. At least fifty (50) percent of the common wall of the Attached ADU shall be attached to the primary dwelling unit.
d. No Separate Conveyance. No ADU or JADU may be sold or otherwise conveyed separately from the lot and the primary dwelling (in the case of a single-family lot) or from the lot and all of the dwellings (in the case of a multifamily lot), except as otherwise provided in Government Code section 65852.26.
e. No Short Term Rental. An ADU or a JADU shall not be rented for less than thirty consecutive days, except as otherwise provided for in this chapter. f. Density. ADUs and JADUs shall not be considered to exceed the allowable density for the lot upon which the unit is located, and are a residential use consistent with the Town’s General Plan and zoning designation for the lot.
g. Fees and Utility Connections.
1. Impact Fees. No impact fee is allowed for an ADU that is less than 750 square feet.
For purposes of this subparagraph "impact fee" means a "fee" under California Government Code section 6600(b), except that it also includes fees specified in Government Code section 66477. "Impact fee" does not include any connection fee or capacity charge charged by a local agency, special district, or water corporation.
Any impact fee required for an ADU that is 750 square feet or larger must be charged proportionately in relation to the square footage of the primary dwelling unit.
2. Utility Connections and Fees.
A. An ADU shall not be considered by a local agency, special district, or water corporation to be a new residential use for purposes of calculating connection fees or capacity charges for utilities, including water and sewer service, unless the ADU unit was constructed with a new single-family dwelling. For purposes of providing service for water, sewer, or power, including a connection fee, a JADU shall not be considered a separate or new dwelling unit.
B. For a unit described in Section 10-6.103(b) of this chapter, a local agency, special district, or water corporation shall not require the applicant to install a new or separate utility connection directly between the ADU and the utility, or impose a related connection fee or capacity charge, unless the ADU was constructed with a new single-family dwelling.
C. For a unit not described in 10-6.103(b) of this chapter a local agency, special district, or water corporation may require a new or separate utility connection directly between the ADU and the utility. Consistent with California Government Code section 66013, the connection may be subject to a connection fee or capacity charge that shall be proportionate to the burden of the proposed ADU, based upon either its square feet or the number of its drainage fixture unit (DFU) values, as defined in the Uniform Plumbing Code 194
adopted and published by the International Association of Plumbing and Mechanical Officials, upon the water or sewer system. This fee or charge shall not exceed the reasonable cost of providing this service. h. Adequate Services. Proof of the proposed method of water supply and sewage disposal, as well as service availability from any associated electric and gas provider for the lot, must be provided and confirmed by letters of service availability from the appropriate utility service providers for the lot. The property must have existing or future legal access to these utilities.
i. Building and Safety; Nonconformities.
1. All ADUs and JADUs shall comply with all applicable building, fire, safety, and environmental regulations including Title 9 Building Regulations, Title 6, Chapter 8, Urban Runoff Pollution Prevention and Title 7, Chapter 12, Watercourses unless otherwise provided for in this chapter or as required by State law.
2. An ADU must comply with local building code requirements that apply to detached dwellings, except that the construction of an ADU shall not constitute a Group R occupancy change under the Town’s Building Code, as described in Section 310 of the California Building Code (Title 24 of the California Code of Regulations), unless the Town’s Public Works and Building Director makes a written finding based on substantial evidence in the record that the construction of the ADU could have a specific, adverse impact on public health and safety. Nothing in this subsection shall be interpreted to prevent the Town from changing the occupancy code of a space that was unhabitable space or was only permitted for nonresidential use and was subsequently converted for residential use pursuant to this section.
3. The Town shall not require the correction of nonconforming zoning conditions as a condition of approval for an ADU or JADU.
4. The Town shall not deny an application to create an ADU or JADU due to the correction of nonconforming zoning conditions, building code violations, or unpermitted structures that do not present a threat to public health and safety and are not affected by the construction of the unit.
j. No Passageways. No passageway shall be required in conjunction with the construction of an ADU or JADU.
k. Fire Sprinklers. The installation of fire sprinklers shall not be required in an ADU if sprinklers are not required for the primary residence. The construction of an ADU shall not trigger a requirement for fire sprinklers to be installed in an existing primary dwelling or an existing multifamily dwelling, as applicable.
l. Unpermitted Accessory Dwelling Units.
1. Notwithstanding any other law, and except as otherwise provided in subdivision in subdivision (2) below, the Town shall not deny an application for an unpermitted ADU that was constructed before January 1, 2018 2020, due to either of the following:
A. The ADU is in violation of building standards pursuant to Article 1 (commencing with Section 17960) of Chapter 5 of Part 1.5 of Division 13 of the Health and Safety Code.
B. The ADU does not comply with Government Code section 65852.2 State law or 195
any local ordinance regulating ADUs.
2. Notwithstanding subdivision (1), the Town may deny an application for an ADU subject to subdivision (1) if the Town makes a finding that correcting the violation is necessary to protect the health and safety of the public or occupants of the structure.
3. The section shall not apply to a building that is deemed substandard pursuant to Health and Safety Code section 17920.3.
m. Detached Garage Demolition. A demolition permit for a detached garage that is to be replaced with an ADU shall be reviewed with the application for the ADU and issued at the same time. The applicant shall not be required to provide written notice or post a placard for the demolition of a detached garage that is to be replaced with an ADU, unless the property is located within an architecturally and historically significant historic district. n. Deed Restriction. Prior to issuance of a building permit for an ADU or JADU, a deed restriction shall be recorded against the title of the property in the Marin County Recorder’s office subject to the approval of the Town Attorney as to form and content, containing a reference to the deed under which the property was acquired by the owner and stating that:
1. Except as otherwise provided in California Government Code section 65852.26, the ADU or JADU may not be sold separately from the primary dwelling.
2. The ADU or JADU is restricted to the maximum approved size and to other attributes allowed by this chapter.
3. The deed restriction runs with the land and may be enforced against future property owners.
4. The ADU and/or JADU may be occupied by or rented to a separate household living independently from the occupant(s) of the primary residence; provided, that the terms for separate occupancy of the accessory unit and/or primary unit shall be longer than 30 days.
o. Flood Regulations. An attached or detached ADU located in a designated floodplain shall comply with all applicable floodplain requirements in San Anselmo Municipal Code Title 7, Chapter 11. For sites within a Flood Hazard Area on the adopted Federal Emergency Management Agency Flood Insurance Rate Map, the finished floor of an ADU shall be elevated at least one (1) foot above the Base Flood Elevation as "new construction" under Title 7, Chapter 11, Protection of Flood Hazard Areas, even if the project would not be considered a “substantial improvement”. The applicant shall submit an Elevation Certificate based on construction drawings with the building permit plans and a final Elevation Certificate shall be required prior to project final.
p. Urban Lot Splits and Two-Unit Housing Development. Pursuant to the authority granted in Government Code section 65852.21(f) no ADU or JADU shall be permitted on any lot in a single-family zoning district if: 1) an urban lot split has been approved pursuant to Government Code section 66411.7; and 2) a two-unit housing development has been approved for construction pursuant to Government Code section 65852.21. q. Prior conditions not applicable. This chapter supersedes any Town conditions on existing ADUs that comply with this chapter, including owner occupancy or rent control, that were imposed as conditions of approval on ADUs that the Town approved prior to the effective date of this chapter if the conditions would not apply under current regulations. The Planning Director is authorized to void recorded deed restrictions for ADUs that comply 196
with this chapter at the request of a property owner.
10-6.203 – Violations and Enforcement. It shall be unlawful for any person to construct or maintain an ADU or JADU on property within the Town without compliance with this chapter.
The maintenance, ownership, or use of any ADU or JADU unit except as permitted in this chapter shall constitute a nuisance, subject to abatement pursuant to the Municipal Code, or any other remedy allowed in the Municipal Code and State law. All remedies are cumulative.
Article 3. – Accessory Dwelling Unit and Junior Accessory Dwelling Unit Development Standards and Requirements, Objective Standards, Parking, and Exception. 10-6.301 ADU Development Standards and Requirements. Unless exempt from an ADU permit pursuant to Section 10-6.103(b) of this chapter, an ADU must comply with the following objective development standards to receive an ADU permit. a. Zoning Conformance. An ADU shall meet the development standards of the zoning district in which it is located except as modified by this section. b. Height. Unless otherwise provided for in this chapter, an attached or detached ADU must comply with the following height requirements.
1. A maximum height of 16 feet for a detached ADU on a lot with an existing or proposed single family or multifamily dwelling unit.
2. A maximum height of 18 feet for a detached ADU on a lot with an existing or proposed single family or multifamily dwelling unit that is within one-half of one mile walking distance of a major transit stop or a high-quality transit corridor, as those terms are defined in Public Resources Code section 21155 of the Public Resources Code, as may be amended from time to time. The Town shall also allow an additional 2 feet in height to accommodate a roof pitch on the ADU that is aligned with the roof pitch of the primary dwelling unit.
3. A maximum height of 18 feet for a detached ADU on a lot with an existing or proposed multifamily, multistory dwelling.
4. A maximum height of 25 feet or the height limitation in the local zoning ordinance that applies to the primary dwelling, whichever is lower, for an ADU that is attached to a primary dwelling. An ADU under this section may not exceed 2 stories. c. Lot Size. There shall be no minimum lot size required for an ADU. d. Lot Coverage and Floor Area Ratio. The ADU shall comply with the lot coverage and floor area ratio requirements of the underlying zoning district unless otherwise required by this chapter. e. Setbacks.
1. No setbacks shall be required for the following:
A. An existing living area that is converted to an ADU or a portion thereof; B. An existing accessory structure that is converted to an ADU or a portion thereof; or
C. A structure constructed in the same location and to the same dimensions as an existing structure that is converted to an ADU or to a portion thereof. 197
2. A setback of no more than 4 feet from the side and rear lot lines shall be required for an ADU that is not converted from an existing structure or a new structure constructed in the same location and to the same dimensions as an existing structure.
f. Maximum and Minimum Unit Size.
1. The maximum floor area square footage for an attached or detached studio or one bedroom ADU is 850 square feet. The maximum floor area square footage for an attached or detached ADU that is more than one bedroom 1000 square feet.
2. The total floor area of an attached or detached ADU not exceed 50% of the existing or proposed primary dwelling. Notwithstanding this provision, an attached or detached ADU must be allowed at least 800 square feet of floor area.
3. The minimum floor area for an attached or detached ADU is 150 square feet, which is the minimum square footage required for an efficiency unit as defined in California Health and Safety Code section 17958.1, as may be amended from time to time.
4. An ADU may exceed the maximum sizes provided in this subsection pursuant to section 10-6.305 of this chapter; provided however, the ADU shall not exceed 1200 square feet.
g. Separate Entry, Kitchen and Bathroom. All ADUs shall contain a separate entrance, kitchen, and bathroom independent of the primary residence.
h. Exception. The Town shall not any requirement for a zoning clearance or separate zoning review or any other minimum or maximum size for an ADU, size based upon a percentage of the proposed or existing primary dwelling, or limits on lot coverage, floor area ratio, open space, front setbacks, and minimum lot size, for either attached or detached dwellings that does not permit at least an 800 square ADU with four-foot side and rear yard setbacks to be constructed in compliance with all other local development standards. 10-6.302 Objective Design Standards. Unless exempt from an ADU permit pursuant to Section 10-6.103(b) of this chapter, an ADU must comply with the following objective standards to receive an ADU permit. Where an application does not meet the objective design standards set forth herein, the application may undergo the standard discretionary design review process as set forth in the San Anselmo Municipal Code Title 10, Chapter 3, Article 15 Design Review. a. Building Design. The materials and colors of the ADU’s exterior walls, roof, windows, and doors shall be of a complimentary material, color, and style the primary dwelling, including roof, eaves, windows, accents, and doors.
b. Landscape Design. Landscaping shall be provided around the ADU, and its location shall ensure defensible space. Fire-resistant and low-water-use plants shall be included in the landscape design. Landscaping shall be included to screen mechanical and structural elements of the ADU, including, but not limited to, foundations, retaining walls, condensers, and transformers.
c. Entrance. The entrance to the ADU shall face towards the interior of the lot and/or away from neighboring development, unless the ADU is directly accessible from an alley, public path, or public street.
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d. Windows and Doors. Windows in an ADU that is located less than 10 feet from a rear or side property line shall be clerestory windows or use frosted or obscure glass. Any new door that faces an adjoining residential property located less than 10 feet from a rear or side property line shall either not include windows, or all windows must be made of opaque glass.
e. Exterior Lighting. All exterior lighting shall be low wattage, shielded, and directed downward.
f. Skylights. Where visible from off-site locations, skylights shall not have white or light opaque colored exterior lenses.
g. Historical. An ADU that includes exterior alterations or additions to a property that is listed in the California Register of Historic Places or on a local historical register shall not be approved if it may cause an adverse impact to the historical significance of the property.
There shall be no design exception to this requirement. h. Heritage Trees. No heritage tree (as defined in Title 4, Chapter 13 of the San Anselmo Municipal Code) shall be removed in conjunction with the construction of an ADU until a building permit has been issued for the ADU.
10-6.303 – Parking.
a. One (1) parking space is required per ADU unless otherwise provided for in this chapter. b. Parking may be provided through tandem parking on an existing driveway. c. Off-street parking to satisfy parking requirements shall be permitted in setback areas in locations determined by the Town unless specific findings are made that parking in setback areas is not feasible based on specific site, regional, topographical, or fire and life safety conditions, which conditions shall include but are not limited to circumstances where parking would impede reasonable emergency and fire access. d. When a garage, carport, or covered parking structure, or uncovered parking space is demolished in conjunction with the construction of an ADU or converted to an ADU, it is not required that those off-street parking spaces be replaced. e. Parking Exemptions. An ADU shall be exempt from the parking requirement of this section if the unit is:
1. Located within one-half mile walking distance of a public transit stop.
2. Located within an historic district, as may be designated by the Town Council from time to time;
3. The ADU is part of the proposed or existing primary residence or an accessory structure;
4. When on-street parking permits are required but not offered to the occupant of the ADU;
5. When there is a designated car share vehicle pick up or drop off location (as defined by the California Vehicle Code) located within one block of the ADU;
6. When a permit application for an ADU is submitted with a permit application to create a new single-family dwelling or a new multifamily dwelling on the same lot, provided that the ADU or the parcel satisfies any other criteria listed in this paragraph; or
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7. The unit is an attached or detached ADU that is up to 800 square feet of floor area, with minimum 4-foot side and rear yard setbacks, in compliance with the height limitations as provided in section 10-6.301(b) of this chapter, on a lot with a proposed or existing single-family dwelling.
10-6.304 JADU Development Standards and Requirements. Unless otherwise provided for in this chapter, JADUs are subject to the following objective standards:
a. Location. A JADU shall be located within an existing or proposed single-family residence. For purposes of this paragraph, enclosed uses within the residence, such as attached garages, are considered a part of the proposed or existing single-family residence. One JADU is allowed per lot.
b. Unit Size. No JADU unit shall be less than 150 feet or more than 500 square feet in size. The square footage of any shared sanitation facilities with the primary dwelling unit shall not be included in the square footage calculation.
c. Access. The JADU unit shall have a separate exterior entrance from the primary dwelling unit. d. Bathroom Facilities. A JADU unit may include separate bathroom facilities, or it may share such facilities with the primary dwelling unit. If a permitted JADU does not include a separate bathroom, the JADU unit shall include a separate entrance from the main entrance to the structure, with an interior entry to the main living area. e. Kitchen Facilities. The JADU shall include an efficiency kitchen, which shall include a cooking facility with appliances, and a food preparation counter and storage cabinets that are of reasonable size in relation to the size of the JADU.
f. Parking. No parking is required for a JADU.
g. Entryways. A JADU must include a separate entrance from the main entrance to the proposed or existing single-family residence.
10-6.305 Exceptions. An applicant may request an exceptions to this chapter and receive ADU approval by applying for a conditional use permit. Any exceptions approved pursuant to this section must also comply with all design review standards, if applicable, and shall be reviewed through the standard discretionary process. Any detached ADU approved herein shall not exceed 1200 square feet.
Article 4. – Requirements to Eliminate ADU.
10-6.401 – Intent to Maintain Units. It is the Town's intent to preserve ADUs and discourage the conversion of ADUs for the use of the primary dwelling. To this end, the following are requirements that apply when taking actions that remove elements of an ADU. a. A building permit shall be required to remove the separate entrance or permanent provisions for eating, cooking, and sanitation in an ADU. b. No building permit shall be issued to remove permanent provisions for eating, cooking, and sanitation or the separate entrance for an ADU created by converting or demolishing a garage, carport, or covered parking structure in conjunction with the construction of an a 200
ADU unless either: 1) the project includes restoring the garage for vehicle parking prior to the first inspection on the permit; or 2) the site has the required number of on-site parking spaces as required by the Parking Standards Table, referred to as Table 5A, of the San Anselmo Municipal Code and the spaces comply with all provisions for setbacks, siting, configuration and size.
c. No building permit shall be issued to remove permanent provisions for eating, cooking, and sanitation or the separate entrance for an ADU created with an exception to lot coverage and/or floor area ratio unless the project removes the additional lot coverage and/or floor area granted for the ADU prior to issuance of the permit or a variance is approved. d. No building permit shall be issued to remove permanent provisions for eating, cooking, and sanitation or the separate entrance for an ADU created with side or rear yard setbacks that are less than required under applicable development standards unless the project includes removing the area for the ADU where the setback or a variance was approved. 201