Rev: 6-28-22
AMENDMENT NO. 1 to Engineer’s Report on CITY OF SAN PABLO STREET LIGHTING AND LANDSCAPE ASSESSMENT DISTRICT NO. 1982-1 (Pursuant to the Landscaping and Lighting Act of 1972) 2022/23 Fiscal Year The following amendments are incorporated into the Engineer’s Report: PART B – Estimate of Cost Replace Page 22, with the amended Page 22, Revised Table 1, “Summary Cost Estimate and Net Amount to be Assessed” with the attached Revised page 22. Replace Page 23, with the amended Revised Table 2, “Income and Expense Summary” with the attached Revised table. The proposed budget for FY 2022/23 has been amended to (a) transfer approximately $102,000 from Lighting to Landscaping to be consistent with the previous year, 2021/22 and (b) increase the contribution from $596,517 to $1,012,332. With the added contribution, the balance ending 2022/23 will be zero. PART D – Assessment On page 33 substitute the first line of paragraph 1, “This assessment within the existing District is for the 2021-22 FY” with “This assessment within the existing District is for the 2022/23 FY” Please place a copy of this amendment in the filed report and in all of the report’s copies. By: Date: 6-21-2022 Randolph W. Leptien Engineer of Work Attachments: Part B - Estimate of Cost, Page 22, Table 1; Page 23, Table 2 Part D – Assessment, Page 33 San Pablo Street Lighting and Landscape Assessment District No. 1982-1 2022-23 FY 5-4-2022 REV:6-28-2022 22
Lighting Landscaping Total Cost (a) Total Cost 371,266 1,523,653 1,894,919 (b) Less Estimated Surplus (9,238) (27,714) (36,952) (c) Less Contributions (150,619) (861,713) (1,012,332) (d) Investment Payments - - - (e) Plus Anticipated Balance Forward - - - (f) Net Amount to be Assessed 211,409 634,226 845,635 Revised Table 1 Summary Cost Estimate and Net Amount to be Assessed As shown on Revised Table 1, a negative surplus of $36,952 is anticipated to be carried forward from the 2021/22 FY and an ending Balance Forward of $0.00 is anticipated for the 2022/23 FY. No investment payments have been authorized or scheduled by the Council. Detailed Cost Estimate The cost to maintain current street lighting, landscaping, park and recreation facilities described in Part A is shown on Table 2 which consists of: • CAFR 2020/21 • Projection of expenses for 2022/23 • Estimate for 2022/23 This cost estimate shows the Beginning Balance, Revenues, Expense and Contingency. The expense amounts are listed by category and expense code. The balance at the end of each year, if any, is carried forward to be used as a credit against future assessments. The Section 22569(a) of the Act provides that the balance in the fund not exceed the estimated cost of maintenance and servicing improvements between July 1st and the time that the City expects to receive the first installment of the annual tax revenue from the County Auditor. Assuming that revenues are received on January 1st, this amounts to approximately 50% of the annual budget. (Table 2 revised)
23 PROJE CTIONES TIMATE
FY 2021 FY 2021-22FY 2022-23
BE GINNING BALANCE (32,612)√ 79,861 36,953
REVENUES:
Assessm ents 838,921√ 845,635 845,635
Adjustm ent in proration of assessm ent (54)√ (54) (54) County Collection Fee (6,462)√ (6,462) (6,462)
Other / Contribution 6,517 6,517
Intergovernmental
Contribution by City 596,518√ 596,518 1,012,330
Use of money and property 19,304√
Miscellaneous 20,000√
TOTAL REVENUE 1,468,227√ 1,442,1541,857,966
EXP ENS E
a/c no. >20% increase +/-
SALARI E S & BE NE F I TS
41000Salaries 445,548 √ 583,506 729,143 1 41002Overtime 8,000 √ 8,000 39,578 1 41004Other Earnings 6,596 √ 4,197
41105Workers Com pensation 17,181 √ 16,709 16,708 0 41200PERS Retirement 37,315 √ 50,737 66,968 1 41210Pension Benefits
41310Medical Insurance 60,473 √ 89,191 120,974 1 41311Retiree Healthcare 16,731 √ 6,240
41400Dental Insurance 17,001 1
41500Flexible Spending Account 3,870 1 41800LTD Ins urance 13,154 1
41900Medicare 11,348 1
41901Other Insurances -
41904Life Ins urance 1,459 1
41990Othrt Benefits 53,504 1
SUBTOTAL SALARIES & BENEFITS591,844 √ 758,580 1,073,707 1
SE RVI CE & SU PPLI E S
42000Uniform/Safety Equip 8,774 √ 8,774 9,708 0 42001Communications 3,500 √ 3,500 3,605 0 43000Equipment Maint. 19,369 √ 19,370 32,451 1 43100Ga s o lin e / Die s e l 39,582 √ 20,000 20,600 0 43300Mem berships 1,071 √ 1,071 1,103 0 43500Program Costs & Supplies 124,789 √ 124,789 128,533 0 43530Office Furn & Equipt <5,000 1,855 √ 1,855 1,911 0 43600Prof. Services 218,847 √ 184,000 245,675 1 43700Publish Legal Notice Fees 500 √ 500 515 0 43800Equipment Rental 6,000 √ 4,000 4,120 0 44320Training/Travel 3,123 √ 1,123 3,691 1 44400Utilities 316,500 √ 300,000 309,000 0 46100Improvements 1,2,3 10,000 √ 47,500 50,000 0 46300Equipment 10,000 √ 10,000 10,300 0 49001Building Maintenance - - - 49002Adm inistration Costs - - - 49004Communications /Utilities /Network - - - 49005Other Post employment Benefits GASB45 - - - 49503Labor Trans fer to other Divis ions - - - Ge n e ra l Go v e rn me n t
Public Works & Engineering
Capital Outlay
SUBTOTAL SERVICE & SUPPLIES763,910 √ 726,482 821,212 0 Activities (ex pense included above)
1) Bush St Park
2) Replacement of playground matting
3) Landscape improvements at Davis & Rumrill Parks & Community Center TOTAL EXPENSE 1,355,754 √ 1,485,062 1,894,919 1 Transfer In
Transfers Out -
ENDING B ALANCE 79,861 36,953 0 (415,812.00) CAFR 6/30/2021148,259
San Pablo Street Lighting and Landscape Assessment District No. 1982-1 2022-23 FY Rev 6-28-22 33 PART D - ASSESSMENT This assessment within the existing District is for the 2022-23 FY. (a) The net amount, determined in accordance with the California Streets and Highways Code Section 22569, to be assessed upon assessable lands within the assessment districts shown in Table 2. (b) The assessment has been made upon the various parcels of land shown on the Assessment Diagram incorporated as Part E of this report. The assessment numbers are the assessor’s parcel number as they appear on the last equalized roll of the County Assessor or as known to the City Clerk. (c) The assessment is made in the net amount upon all assessable lots or parcels of land within the district by apportioning that amount among the several lots or parcels in proportion to the estimated benefits to be received by each lot or parcel respectively from the improvements. The assessment refers to the County assessment roll for a description of the lots or parcels, in which case that roll shall govern for all details concerning the description of the lots or parcels. The net amount to be assessed upon lands within the District has been apportioned according to the method described in Part C and fairly distributes the net amount among all assessable lots or parcels in proportion to the estimated benefits to be received by each such lot or parcel from the improvements. Sample Assessment Property Description Assessed Frontage (ft.) Lighting Zone 1 Amount Landscape Zone C Amount Total Assessment Residential (SFR) 46 ft.
Assessed ft. x Lighting Zone Rate = 46 ft. x $0.37 per ft. = $17.02 n x Landscape rate = $57.32
Lighting Amount + Landscape Amount = Total Assessment $17.02 + 57.32 = $74.34 Property Description Assessed Frontage (ft.) Lighting Zone 3 Amount Landscape Zone G Amount Total Assessment Commercial 120 ft. Assessed ft. x Lighting Zone Rate = 120 ft. x $1.48 per ft. = $177.60 Assessed ft. x Landscape Zone Rate = 120 ft. x $7.34 per ft. = $880.80 Lighting Amount + Landscape Amount = Total Assessment $177.6 + 880.80 = $1,058.40 The Assessment Roll that has been attached to the original report on file in the Office of the City Clerk contains the following: (a) A list of each parcel within the District (b) Assessment Number (Assessor's Parcel Number) (c) Owner of Record (d) Property Address (e) Assessment for each parcel The assessment for each parcel is indicated on the Assessment Roll of the report under the column captioned “Amount.” A summary of the assessments by land use category is shown on Table 10.