CITY COUNCIL AGENDA
May 28, 2024
WE PROVIDE EFFICIENT DELIVERY OF QUALITY PUBLIC SERVICES THAT ARE
ESSENTIAL TO THOSE WHO LIVE AND WORK IN SAN RAMON
David E. Hudson, Mayor Scott Perkins, Vice Mayor
Mark Armstrong, Councilmember Marisol Rubio, Councilmember Sridhar Verose, Councilmember Council Chamber
7000 Bollinger Canyon Road
REGULAR MEETING – 7:00 PM
Agenda Questions: Please contact the City Clerk (925) 973-2539 or [email protected] Please refer to the end of the agenda to review options for participation in the meeting.
Unless stated otherwise on the agenda, every item on the agenda is exempt from CEQA Guidelines Sections 15060(c), 15061(b)(3), 15273, 15378, 15301, 15323 and/or Public Resources Code Section 21065.
1. CALL TO ORDER/ROLL CALL
2. PLEDGE OF ALLEGIANCE
3. ANNOUNCEMENTS
3.1 Changes and Additions to the Agenda
3.2 If you wish to speak under Public Comment or regarding an agenda item please fill out a speaker card located in the back of the room and submit it to the City Clerk.
4. PUBLIC COMMENT
Members of the audience are encouraged to address the City Council on any non-agenda item relating to the business of the City Council. Comments are limited to three (3) minutes, or less time if a large number of speakers are anticipated. A speaker may not allocate their time to another speaker. All remarks shall be addressed to the City Council.
Comments from the public on non-agenda items may also be submitted by email to [email protected]. Comments received by email will not be read aloud; however, they will be forwarded to the Council for their consideration. If you wish to present your comments to the public, you may do so in-person during this Public Comment period. No Council action can be taken at this meeting on issues raised during public comment. 2 City Council Meeting – May 28, 2024
During public comment, members of the public are permitted to address the City Council only on the following:
Any non-agenda item relating to the business of the City Council. Items that are on the Consent Calendar, including requests to pull an item from the consent calendar and the reason why you wish to pull the item or items. Please note that the decision to remove the item from the Consent Calendar is strictly at the discretion of the City Council.
Requests for Future Agenda Items.
Special Presentation Items under Section 6 of tonight’s Agenda. Items that are not on the agenda and are within the City Council’s jurisdiction.
5. CONSENT CALENDAR
Consent Calendar items are considered routine and are acted upon by the City Council with a single action. Members of the audience wishing to provide public input may request (by email to the City Clerk or under Item 4 Public Comment) that the City Council remove the item from the Consent Calendar. Members of the public may request that items be removed from the Consent Calendar, however, the decision to remove the item is solely at the discretion of the City Council.
With respect to the approval of resolutions and ordinances, the reading of the title thereto shall be deemed a motion to waive a reading of the complete resolution or ordinance and unless there is a request by a Council member that the resolution or ordinance be read in full, further reading of the resolution or ordinance shall be deemed waived by unanimous consent of the Council.
5.1 Minutes of the City Council Regular Meeting and Closed Session - May 14, 2024 Recommendation: Accept Minutes
5.2 Minutes of the City Council Special Meeting - May 20, 2024 Recommendation: Accept Minutes
5.3 Minutes of the City Council Special Meeting - May 21, 2024 Recommendation: Accept Minutes
5.4 Register of Demands as Presented by the City Treasurer (Period Ending April 30, 2024) Recommendation: Approve Register of Demands
5.5 Minute Order No. 2024-004 - Authorizing Councilmember Rubio to Attend the Association of Bay Area Government General Assembly on June 21, 2024 as the City’s Voting Delegate
Recommendation: Approve Minute Order No. 2024-004
5.6 Resolution No. 2024-058 - Repealing Resolution No. 2022-029; Adopting by Reference Section 18730 of Title 2 of the California Code of Regulations and Any Amendments to it Adopted by the Fair Political Practices Commission; and Designating Positions and Disclosure Category for Fair Political Practices Commission Form 700 Filers
Recommendation: Approve Resolution No. 2024-058
3 City Council Meeting – May 28, 2024
5.7 Resolution No. 2024-059 - Authorizing the Mayor to Appropriate $63,457 to Dougherty Station Community Arts Center Renovation Project (CIP 200004) from Infrastructure Maintenance Fund (618), and to Execute Amendment No. 6 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) for As-Needed Construction Consulting Services for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and San Ramon Olympic Pool and Aquatic Park – Interior Renovations (CIP 200006) for an Additional Amount Not to Exceed $240,146, for a Total Cumulative Amount Not to Exceed $2,470,454, through December 31, 2024
Recommendation: Approve Resolution No. 2024-059
5.8 Resolution No. 2024-060 - Authorizing the Mayor to Appropriate $227,108 to the San Ramon Olympic Pool and Aquatic Park Renovation – Interior Improvements Project (CIP 200006) from Infrastructure Maintenance Fund (618), and to Execute Amendment No. 1 to the Agreement with Rodan Builders, Inc. (C2023- 042) for Construction Services for the San Ramon Olympic Pool and Aquatic Park Renovation – Interior Improvements Project (CIP 200006) for an Additional Amount Not to Exceed $125,281, for a Total Cumulative Amount Not to Exceed $1,401,081, through July 31, 2024
Recommendation: Approve Resolution No. 2024-060
5.9 Resolution No. 2024-061 - Authorizing the Mayor to Execute an Agreement with Miracle Construction Company, Inc., DBA Miracle Playsystems for Playground Equipment Replacement at Ramona Park, as Part of the Citywide Playground Upgrades Project (CIP 955423) in an Amount Not to Exceed $314,400 through December 31, 2024, and Appropriate $61,400 from the Park Development Fund to the Citywide Playground Upgrades Project (CIP 955423) Recommendation: Approve Resolution No. 2024-061
5.10 Climate Action Plan Citizens' Task Force - Confirm Appointments Recommendation: Confirm Appointments to the Task Force
6. SPECIAL PRESENTATIONS
7. DEFERRED CONSENT ITEMS
8. NEW BUSINESS
8.1 Annual Audit Report for the City of San Ramon for the Fiscal Year Ended June 30, 2023
Recommendation: Review and Accept Report
Introduction by Candace Daniels, Division Manager. Presentation by Vikki Rodriquez, Maze and Associates.
4 City Council Meeting – May 28, 2024
8.2 Draft Five-Year Capital Improvement Program 2024-2029 Recommendation: Receive Report and Provide Comments to Staff Presentation by Maria Fierner, Interim Public Works Director
9. UNFINISHED BUSINESS
9.1 Presentation of the FY 2024/25 Proposed Budget
Presentation by Kelly Sessions, Administrative Services Director
10. CITY MANAGER'S AND CITY COUNCIL MEMBERS' COMMENTS /
MATTERS INITIATED
10.1 Discussion of Cancellation of an August 13, 2024 City Council Meeting
11. ADJOURNMENT
I hereby certify the agenda was posted 72 hours before the noted meeting. This agenda is posted in accordance with Government Code Section 54954.2(a).
Dated: May 24, 2024
5 City Council Meeting – May 28, 2024
HOW TO VIEW OR PARTICIPATE IN THE MEETING:
The public is invited to participate in the meeting using any of the following methods:
IN-PERSON
San Ramon City Hall, Council Chamber, 7000 Bollinger Canyon Road. Members of the public can provide in-person comments in the Council Chambers. To make a request for disability-related accommodation to participate in the meeting, please contact the City Clerk’s Office 48 hours in advance of the meeting.
WRITTEN COMMUNICATION BY EMAIL
Public comments may be submitted via e-mail to [email protected]. Any public comments received up until two (2) hours prior to the scheduled start time of the meeting will be distributed to the City Council via e-mail, provided at the meeting in the red binder, and posted online at https://www.sanramon.ca.gov/public_comment.
Written comments received after the cut-off time will be provided to the City Council the day following the meeting.
Please include “Public Comment” in the subject line. In the body of the email please include your name and the item you wish to comment on. Written public comment will not be read aloud during the meeting.
TO VIEW OR LISTEN ONLY
As a courtesy and technology permitting, the public will have the opportunity to view the meeting via one-way feed by the options below. However, the City cannot guarantee that the public’s remote access to any meeting will be uninterrupted, and technical difficulties may occur from time to time. In those instances, so long as the public may still attend the meeting in person, the meeting will continue. Members of the public desiring to provide comments as a part of the meeting are encouraged to either submit written comments prior to the meeting or to attend the meeting in person.
a. Zoom: https://cityofsanramon.zoom.us/j/93067883379
Webinar ID: 930 6788 3379
b. Zoom Phone Numbers: +1 (669) 900-6833
c. The City’s YouTube Channel: www.sanramon.ca.gov/YouTube Regular City Council meetings are broadcast on Contra Costa Television (CCTV) (Channel 27) on Wednesdays at 7:00 p.m. and Thursdays at 1:00 p.m. immediately following the meeting. Regular City Council meetings are also broadcast on AT&T U-Verse (Channel 99).
ATTENDEE CONDUCT
There will be zero tolerance for any person addressing the Council making profane, offensive and disruptive remarks, or engaging in loud, boisterous, or other disorderly conduct, that disrupts the orderly conduct of the public meeting.
Specifically, it is important for all speakers to adhere to the following guidelines for participation in this meeting:
a. No profanity or obscenity.
b. Refrain from personal threats or attacks.
c. Refrain from hateful epithets and demeaning language based on any person’s race, religion, sexual orientation, ethnicity, gender, or disability.
d. Respect all people that are present or watching.
At the discretion of the Mayor, a speaker may forfeit speaking time for any of the following reasons:
a. Exceeding the allotted time to speak;
b. Yelling, screaming, or other behavior that renders this Council unable to continue the meeting; c. Excessive profanity or slander;
d. Specific threats or “fighting words” that incite violence; or e. Speech that is outside the subject matter jurisdiction of the Council or the specific agenda item in which you are speaking.
While the City of San Ramon ensures the First Amendment rights of its citizens, we do not accept nor endorse any offensive or hateful comments made during our meetings. The City of San Ramon celebrates the diversity of our community, and we strive to be a welcoming and open community for all.
MINUTES OF THE
CITY OF SAN RAMON
CITY COUNCIL MEETING
May 14, 2024
1. CALL TO ORDER/ROLL CALL
The Mayor called the meeting to order at 7:15 p.m.
Also in attendance: City Manager Steven Spedowfski, City Attorney Martin Lysons, City Clerk Christina Franco, Public Works Director Maria Fierner, Public Works Director Robin Bartlett, Public Works Division Manager Brian Bornstein, and Program Manager Becky Adams.
2. PLEDGE OF ALLEGIANCE
3. ANNOUNCEMENTS
3.1 Changes and Additions to the Agenda
3.2 If you wish to speak under Public Comment or regarding an agenda item please fill out a speaker card located in the back of the room and submit it to the City Clerk.
4. PUBLIC COMMENT
Public comment was received from Board Director Luz Gomez, East Bay Municipal Utility District, Ward 2.
5. CONSENT CALENDAR
The City Clerk announced that staff is pulling item 5.7 for a brief presentation about a change to the item.
Vice Mayor Perkins' motion to approve consent calendar items 5.1-5.6, 5.8, and 5.9 was seconded by Cm. Rubio. The motion passed 5-0-0-0.
RESULT: ADOPTED [UNANIMOUS]
MOVER: Scott Perkins, Vice Mayor
SECONDER: Marisol Rubio, Councilmember
AYES: Hudson, Perkins, Armstrong, Verose, Rubio
5.1 Minutes of the City Council Special Meeting – April 23, 2024 Recommendation: Approve Minutes
Attendee Name Title Status
Dave Hudson Mayor Present
Scott Perkins Vice Mayor Present
Mark Armstrong Councilmember Present
Sridhar Verose Councilmember Present
Marisol Rubio Councilmember Present
5.1 Packet Pg. 7
Minutes Acceptance: Minutes of May 14, 2024 7:00 PM (CONSENT CALENDAR) 2 City Council Meeting – May 14, 2024
5.2 Minutes of the City Council Regular Meeting and Closed Session – April 23, 2024 Recommendation: Approve Minutes
5.3 Resolution No. 2024-052 - Accepting the Work by DeSilva Gates Construction, LLC, for Construction of the Crow Canyon Road Pavement Repairs (Bollinger Canyon – City Limits) Project (CIP 000009) as Complete and Authorizing the City Clerk to File a Notice of Completion with the Contra Costa County Clerk Recorder's Office
Recommendation: Approve Resolution No. 2024-052
5.4 Resolution No. 2024-053 - Authorizing the Mayor to Execute Amendment No. 2 to the Agreement (C2021-006) with Kimley-Horn & Associates, Inc. for On-Call Traffic Engineering and Transportation Planning Consulting Services for an Additional One (1) Year Contract Extension through December 31, 2025 and an Additional Amount of $200,000, for a Total Cumulative Contract Amount Not to Exceed $500,000
Recommendation: Approve Resolution No. 2024-053
5.5 Resolution No. 2024-054 - Authorizing the Mayor to Execute an Agreement with CivicPlus, Inc. for Software Licensing and Hosting Services through June 30, 2024 for $62,500 and Option to Renew for Four Subsequent One-Year Terms through June 30, 2029 for a Cumulative Contract Amount Not to Exceed $345,352
Recommendation: Approve Resolution No. 2024-054
5.6 Resolution No. 2024-055 - Approving The Preserve Landscaping and Lighting District Engineer's Report for FY 2024/25, Adopting a Resolution of Intention to Levy and Collect Assessments for FY 2024/25, and Setting a Public Hearing for June 11, 2024
Recommendation: Approve Resolution No. 2024-055
5.7 Item 5.7 was deferred to Item 7.1
5.8 Resolution No. 2024-057 - Approving the Display of the Progress Pride Flag Recommendation: Approve Resolution No. 2024-057
5.9 Teen Council Appointments
Recommendation: The Appointment of 18 Applicants Including Two Alternates to Serve on the Teen Council with Terms Expiring July 2025.
6. SPECIAL PRESENTATIONS
6.1 Proclamation declaring May 19-25, 2024 as National Public Works Week.
Presentation to Maria Fierner, Interim Public Works Director.
Vice Mayor Perkins' presented the proclamation to Maria Fierner, Interim Public Works Director, and Division Managers Jon Bell, Brian Bornstein, and Robin Bartlett.
5.1 Packet Pg. 8
Minutes Acceptance: Minutes of May 14, 2024 7:00 PM (CONSENT CALENDAR) 3 City Council Meeting – May 14, 2024
7. DEFERRED CONSENT ITEMS
7.1 Resolution No. 2024-056 - Approving the Landscaping & Lighting District No. 1984-1 Engineer's Report for FY 2024/25, Adopting a Resolution of Intention to Levy and Collect Assessments for FY 2024/25, and Setting a Public Hearing for June 11, 2024
Recommendation: Approve Resolution No. 2024-056
Report by Robin Bartlett, Public Works Division Manager. Mr. Bartlett reported that the recommended decrease to the Zone 5 assessment will be increased from $100 to $120.
The Engineer's Report, Reserve Study, and Resolution have been updated to reflect the increase to $120.
No public comments were received.
Vice Mayor Perkins' motion to approve the amended Resolution No. 2024-056 approving the Landscaping & Lighting District No. 1984-1 Engineer's Report for FY 2024/25, adopting a Resolution of Intention to Levy and Collect Assessments for FY 2024/25, and setting a Public Hearing for June 11, 2024 was seconded by Cm. Verose. The motion passed 5-0-0-0.
RESULT: APPROVED [UNANIMOUS]
MOVER: Scott Perkins, Vice Mayor
SECONDER: Sridhar Verose, Councilmember
AYES: Hudson, Perkins, Armstrong, Verose, Rubio
8. UNFINISHED BUSINESS
9. NEW BUSINESS
9.1 Teen Council Annual Report
Recommendation: Receive the Report and Provide Direction for the 2024/2025 Term.
Introduction by Becky Adams, Program Manager. Presentation by Sadhana Tadepalli, Teen Council Chair and Student Commissioner.
No public comments were received.
Cm. Rubio's motion to accept the report was seconded by Vice Mayor Perkins. The motion passed 5-0-0-0.
RESULT: APPROVED [UNANIMOUS]
MOVER: Marisol Rubio, Councilmember
SECONDER: Scott Perkins, Vice Mayor
AYES: Hudson, Perkins, Armstrong, Verose, Rubio
10. CITY MANAGER'S AND CITY COUNCIL MEMBERS' COMMENTS /
MATTERS INITIATED
5.1 Packet Pg. 9
Minutes Acceptance: Minutes of May 14, 2024 7:00 PM (CONSENT CALENDAR) 4 City Council Meeting – May 14, 2024
11. CLOSED SESSION
11.1 Convene to Closed Session pursuant to Govt. Code §54957.6 (Conference with Labor Negotiators) for City Council to meet with City Negotiators: Steven Spedowfski, City Manager, and Kelly M. Tuffo, Liebert Cassidy Whitmore, concerning Labor Negotiations with the San Ramon Police Officers’ Association and Unrepresented Employees: Police Chief, Police Captain, Police Lieutenant The Mayor opened public comment. There were no requests from the public. The Mayor closed public comment.
The City Council convened to closed session at 8:13 p.m.
11.2 Report on Closed Session
The City Council returned from closed session at 9:37 p.m.
The Mayor stated, the City Council met with the City's negotiators to discuss labor negotiations with the San Ramon Police Officers' Association, along with the Department's Unrepresented Employees, and has nothing to report at this time.
12. ADJOURNMENT
The meeting was adjourned at 9:38 p.m.
5.1 Packet Pg. 10
Minutes Acceptance: Minutes of May 14, 2024 7:00 PM (CONSENT CALENDAR)
MINUTES OF THE
CITY OF SAN RAMON
CITY COUNCIL SPECIAL MEETING
May 20, 2024
1. CALL TO ORDER/ROLL CALL
The Mayor called the meeting to order at 5:30 p.m.
Also in attendance: City Manager Steven Spedowfski, City Attorney Martin Lysons, and City Clerk Christina Franco.
2. CLOSED SESSION
2.1 Convene to Closed Session pursuant to Govt. Code §54957.6 (Conference with Labor Negotiators) for City Council to meet with City Negotiators: Steven Spedowfski, City Manager, and Kelly M. Tuffo, Liebert Cassidy Whitmore, concerning Labor Negotiations with the San Ramon Police Officers’ Association and Unrepresented Employees: Police Chief, Police Captain, Police Lieutenant The Mayor opened public comment. There were no requests from the public. The Mayor closed public comment.
The City Council convened to closed session at 5:31 p.m.
2.2 Report on Closed Session
The City Council returned from closed session at 6:10 p.m.
The Mayor stated, the City Council met with the City's negotiators to discuss Labor Negotiations with the San Ramon Police Officers' Association, along with the Department's Unrepresented Employees, and has nothing to report at this time.
3. ADJOURNMENT
The meeting was adjourned at 6:10 p.m.
Attendee Name Title Status
Dave Hudson Mayor Present
Scott Perkins Vice Mayor Present
Mark Armstrong Councilmember Present
Sridhar Verose Councilmember Absent
Marisol Rubio Councilmember Present
5.2 Packet Pg. 11
Minutes Acceptance: Minutes of May 20, 2024 5:30 PM (CONSENT CALENDAR)
MINUTES OF THE CITY OF SAN RAMON
CITY COUNCIL SPECIAL MEETING
May 21, 2024
1. CALL TO ORDER/ROLL CALL
The Mayor called the meeting to order at 3:30 p.m.
Also in attendance: City Clerk Christina Franco and Administrative Coordinator Lisa Schlotz
2. INTERVIEWS AND APPOINTMENTS
2.1 Climate Action Plan Citizens' Task Force - Interviews and Appointments The City Council conducted interviews of the 12 candidates: Aiden Park, Zoe Lu, Sue Bock, Narendra Pal, Matthew O'Connor, Alec Hurd, Corinne Ferreyra, Farrokh Khodadadi, Chris Dembiczak, Ryan Brown, Luz Gomez, and Kathleen Truesdell.
Vice Mayor Perkins’ made the following motion and was seconded by Cm. Rubio. The motion passed 4-0-1-0. Cm. Verose was absent.
Appoint the following candidates and leave open the San Ramon Valley Unified School District Representative and Construction/landscaping/trades representative until close of business on May 23, 2024; and if the open positions are not filled by close of business the vacancies will be filled by Resident At-large member(s), thus the alternates and ranked waitlist would move up to fill the vacancies. Staff will then bring a staff report to reaffirm the appointments to the City Council meeting on May 28, 2024.
Aiden Park - Youth/High School Age member
Sue Bock - Environmental climate non-profit
Matthew O’Connor - Energy industry representative
Timothy “TJ” Carter - Chamber Representative/Business
Vacant - Educational or SRVUSD Representative
Vacant - Construction/landscaping/trades representative Alec Hurd - Resident At-large member
Luz Gomez - Resident At-large Alternate #1
Corrine Ferreyra - Resident At-large Alternate #2
Chris Dembiczak - Waitlist #1
Kathleen Truesdell - Waitlist #2
3. ADJOURNMENT
The meeting was adjourned at 8:23 p.m.
Attendee Name Title Status
Dave Hudson Mayor Present
Scott Perkins Vice Mayor Present
Mark Armstrong Councilmember Present
Sridhar Verose Councilmember Absent
Marisol Rubio Councilmember Present
5.3 Packet Pg. 12
Minutes Acceptance: Minutes of May 21, 2024 3:30 PM (CONSENT CALENDAR)
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Kelly Sessions, Administrative Services Director
By: Adolfo Navarro, Accounting Specialist
SUBJECT: Register of Demands as Presented by the City Treasurer (Period Ending April 30, 2024)
ATTACHMENT
A: Register of Demands
5.4 Packet Pg. 13
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
ABELLO, LAURA MARTIAL ARTS CLASSES $392.00 $392.00 4/12/2004 30535 22583 10160832 44063 ACCESS UNIFORMS, INC UNIFORMS $6,342.23 $6,342.23 4/12/2004 30536 29542 10153100 62018 ACE HARDWARE SPARE KEYS $21.71 4/26/2024 30847 71777 10153405 62008 ACE HARDWARE REPLACEMENT FASTENERS BASKETBALL HOOPS $1.52 4/26/2024 30847 71668 10160830 62016 ACE HARDWARE DRINKING FOUNTAIN REPAIR PART $7.60 4/26/2024 30847 71679 34353668 62008 ACE HARDWARE COMPRESSION FITTING $7.60 4/26/2024 30847 71774 34353413 62008 ACE HARDWARE COMPRESSION FITTING ADAPTER $22.80 $61.23 4/26/2024 30847 71775 34353413 62008 ADAMS, REBECCA CPRS CONFERENCE $104.25 $104.25 4/26/2024 30753 REIMB 2/27-3/1 10160105 65001 ADVANCED CONSTRUCTION SIGNAGE $229.36 $229.36 4/12/2004 30537 1351 34353805 62008 ADVEXURE M350 DRONE BATTERIES/PROPELLERS $426.30 $426.30 4/26/2024 30847 71617 10142600 62101 AD-WEAR & SPECIALTY ADULT SPORTS CHAMPIONSHIP T-SHIRTS $438.33 $438.33 4/26/2024 30752 35602-IN 10160805 62016 AGROMIN HORTICULTURAL COMPOST PROCUREMENT CIP 400010 $41,243.11 $41,243.11 4/26/2024 30754 0340522-IN 40100000 67012 AHMAD, LINDA ACTIVITY REFUND $45.00 $45.00 4/5/2024 30443 65817898 10100000 20108 AHMED, SAYED ASHAR COMMISSIONER STIPEND $250.00 4/5/2024 30397 APRIL 2024 10131100 61012 AHMED, SAYED ASHAR CAL CITIES CONFERENCE $203.54 $453.54 4/26/2024 30755 REIMB 3/6-3/8 10131100 65003 AIRDATA UAV, INC AIRDATA SUBSCRIPTION 3/6-4/6 $180.81 4/26/2024 30847 71796 10142102 61202 AIRDATA UAV, INC AIRDATA SUBSCRIPTION 3/6-4/6 $106.19 $287.00 4/26/2024 30847 71796 34342102 61202 AIRTECHS MECHANICAL, INC BUSINESS LICENSE OVERPAYMENT $79.00 $79.00 4/12/2004 30592 BL-025519-2024 10132100 44028 AJINA, MELISSA RENTAL DEPOSIT REFUND $250.00 4/12/2004 30605 67081906 10100000 20108 AJINA, MELISSA RENTAL DEPOSIT REFUND $500.00 $750.00 4/5/2024 30444 66703035 10100000 20108 ALARM PROGRAM SYSTEM LLC FALSE ALARM SVC 3/24 $717.60 $717.60 4/26/2024 30756 1086 10141100 45001 ALEXANDER J. ROGERS SENIOR DANCE CLASSES $276.50 $276.50 4/12/2004 30538 22905-22907 10160706 44059 ALLEN, SEAN COLT M4/M16 ARMORERS COURSE $137.03 4/5/2024 30398 REIMB 3/11-3/14 10141500 65001 ALLEN, SEAN COLT M4/M16 ARMORERS COURSE $80.47 $217.50 4/5/2024 30398 REIMB 3/11-3/14 34341500 65001 ALLIANT INSURANCE SVC BENEFITS CONSULTING FEE 4/24 $2,083.33 $2,083.33 4/19/2024 30657 2539068 10122600 61001 ALLIANZ GLOBAL ASSISTANCE AIRFARE TRIP INSURANCE $26.25 $26.25 4/26/2024 30847 71675 10112200 65003 ALPERT, GARY COMMISSIONER STIPEND $250.00 $250.00 4/5/2024 30399 APR 2024 10131100 61012
5.4.a
Packet Pg. 14
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
ALPINE AWARDS, INC PLAQUES $138.59 4/12/2004 30539 6106766 10160805 62016 ALPINE AWARDS, INC MEDALS $86.66 $225.25 4/26/2024 30757 6106902 10160805 62016 AMAZON WEB SERVICES BACK UP DATA CLOUD STORAGE $2,566.20 $2,566.20 4/12/2004 30540 1643601469 10123100 61010 AMAZON.COM CORDLESS POLISHER/BUFFING SPONGE PADS/HAMMER $895.69 4/12/2004 30541 13JP-NRTJ-4JC6 10153704 62008 AMAZON.COM POLE PRUNER SAW/BLADES $564.24 4/12/2004 30541 1JRW-VD6K-3R6D 10153704 62008 AMAZON.COM TILT STEERING GAS SHOCK $35.88 4/12/2004 30541 1NG7-919J-1NDY 10153702 62008 AMAZON.COM IPHONE PROTECTIVE CASE $39.02 4/12/2004 30541 1DX1-LTPR-4VT7 10153100 62101 AMAZON.COM CREDIT-LED BULBS -$226.08 4/12/2004 30541 1CMT-HLJ1-HHQR 34353667 62008 AMAZON.COM CREDIT-RUST KIT -$67.22 4/12/2004 30541 1RT6-3DL1-CQNK 34353400 62008 AMAZON.COM CORNER GUARDS $275.79 4/26/2024 30758 1MK4-CDM4-DJVJ 10153406 62008 AMAZON.COM LIGHTNING/USBC CABLES/IPHONE CAR CHARGERS $361.45 4/26/2024 30758 11V3-YMQ4-J1M3 10153100 62101 AMAZON.COM IPHONE PHONE CASE $64.54 4/26/2024 30758 1KGQ-4WYY-VQLL 10153100 62101 AMAZON.COM CARPET FLOOR TRANSITION STRIP $39.10 4/26/2024 30758 1VND-NQJX-DV47 34353400 62008 AMAZON.COM EVIDENCE SUPPLIES $66.38 4/26/2024 30847 71576 10141600 62008 AMAZON.COM PAINT PENS $5.25 4/26/2024 30847 71616 10142100 62008 AMAZON.COM ENTRANCE MAT $87.10 4/26/2024 30847 71736 10153419 62008 AMAZON.COM DRONE-SAFETY GLASSES $81.12 4/26/2024 30847 71794 10142102 62008 AMAZON.COM DRONE MINI CASE $73.96 4/26/2024 30847 71799 10142102 62008 AMAZON.COM USB HUB $20.50 4/26/2024 30847 71814 10123100 62008 AMAZON.COM 16GB RAM LAPTOP MEMORY $40.23 4/26/2024 30847 71816 10123100 62008 AMAZON.COM WEBCAM $74.59 4/26/2024 30847 71817 10123100 62008 AMAZON.COM CUPS $216.93 4/26/2024 30847 71614 10160708 62016 AMAZON.COM SATURDAY PROGRAM SUPPLIES $34.24 4/26/2024 30847 71681 10160534 62016 AMAZON.COM CRAFT SUPPLIES $8.42 4/26/2024 30847 71684 10160534 62016 AMAZON.COM CRAFT SUPPLIES $187.13 4/26/2024 30847 71684 10160537 62016 AMAZON.COM EXTENSION CORD $26.80 4/26/2024 30847 71715 10160311 62016 AMAZON.COM MICROPHONE HEAD REPLACEMENT $14.03 4/26/2024 30847 71716 10160311 62016 AMAZON.COM AUDIO EQUIPMENT $43.22 4/26/2024 30847 71717 10160311 62016 AMAZON.COM VOLLEYBALL EQUIPMENT REPLACEMENT ANTENNAS/ICE PACK $122.82 4/26/2024 30847 71721 10160830 62016 AMAZON.COM BRACELET KIT/FOAM $27.84 4/26/2024 30847 71741 10160635 62016 AMAZON.COM DOOR COVER/GLUE $42.77 4/26/2024 30847 71744 10160635 62016 AMAZON.COM IPAD CHARGER REPLACEMENT/PIPE CLEANER $18.46 4/26/2024 30847 71746 10160635 62016 AMAZON.COM WISH TREE SUPPLIES $28.23 4/26/2024 30847 71819 10160632 62016 AMAZON.COM STAFF RAINGEAR $141.36 4/26/2024 30847 71649 10153100 62017 AMAZON.COM STAFF RAINGEAR $739.44 4/26/2024 30847 71650 10153100 62017 AMAZON.COM RESPIRATOR VAPOR/PARTICULATE CARTRIDGES $318.00 4/26/2024 30847 71651 10153100 62017 AMAZON.COM DRONE UNIFORMS $44.94 4/26/2024 30847 71798 10142102 62018 AMAZON.COM ADHESIVE REMOVER $26.71 4/26/2024 30847 71670 10142500 62019 AMAZON.COM SCRAPER/EXTENSION CORD $21.22 4/26/2024 30847 71671 10142500 62019 AMAZON.COM CREDIT-MICROSOFT SURFACE DOCK STATION -$30.98 4/26/2024 30847 71579 10152100 62101 AMAZON.COM OFFICE SUPPLIES $32.26 4/26/2024 30847 71594 10141100 62101 AMAZON.COM HEADPHONES $23.91 4/26/2024 30847 71604 10152100 62101 AMAZON.COM ERGONOMIC EQUIPMENT $130.49 4/26/2024 30847 71608 10122500 62101
5.4.a
Packet Pg. 15
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
AMAZON.COM HAND SANITIZER $22.61 4/26/2024 30847 71610 10122100 62101 AMAZON.COM DFR ROOM MONITOR MOUNT $14.13 4/26/2024 30847 71618 10142600 62101 AMAZON.COM DRONE CONTROLLER TRI-POD STAND $101.67 4/26/2024 30847 71620 10142600 62101 AMAZON.COM PS5 CONTROLLER $150.08 4/26/2024 30847 71621 10142600 62101 AMAZON.COM DFR M350 SANDISK SD CARDS $117.14 4/26/2024 30847 71622 10142600 62101 AMAZON.COM STORAGE THUMB DRIVES $30.43 4/26/2024 30847 71636 10121100 62101 AMAZON.COM P-TOUCH TAPE REFILLS $26.08 4/26/2024 30847 71637 10121100 62101 AMAZON.COM WIRELESS COMPUTER MOUSE $9.72 4/26/2024 30847 71658 10122100 62101 AMAZON.COM MICROSOFT SURFACE CASE $71.64 4/26/2024 30847 71714 10151100 62101 AMAZON.COM GRINDER REPLACEMENT $12.98 4/26/2024 30847 71752 10141100 62101 AMAZON.COM BACKGROUND INVESTIGATION FOLDERS $49.05 4/26/2024 30847 71788 10141100 62101 AMAZON.COM ERGONOMIC MOUSE PAD $6.50 4/26/2024 30847 71791 10141100 62101 AMAZON.COM TONER CARTRIDGE $180.41 4/26/2024 30847 71824 10111000 62101 AMAZON.COM IPHONE CASE $65.24 4/26/2024 30847 71825 10112100 62101 AMAZON.COM RECRUITMENT SUPPLIES $69.68 4/26/2024 30847 71605 10122400 62102 AMAZON.COM ART AND WIND FESTIVAL HAND OUTS $147.95 4/26/2024 30847 71627 10141402 65102 AMAZON.COM ART AND WIND FESTIVAL BUBBLE MACHINE/LIQUID BUBBLE $30.25 4/26/2024 30847 71629 10141402 65102 AMAZON.COM EVIDENCE SUPPLIES $38.98 4/26/2024 30847 71576 34341600 62008 AMAZON.COM PAINT PENS $3.09 4/26/2024 30847 71616 34342100 62008 AMAZON.COM DRONE-SAFETY GLASSES $47.64 4/26/2024 30847 71794 34342102 62008 AMAZON.COM DRONE MINI CASE $43.44 4/26/2024 30847 71799 34342102 62008 AMAZON.COM FOUNTAIN RUST PROHIBITOR $226.57 4/26/2024 30847 71821 34353306 62008 AMAZON.COM FOUNTAIN RUST PREVENTATIVE $33.46 4/26/2024 30847 71822 34353306 62008 AMAZON.COM DRONE UNIFORMS $26.39 4/26/2024 30847 71798 34342102 62018 AMAZON.COM ADHESIVE REMOVER $15.69 4/26/2024 30847 71670 34342500 62019 AMAZON.COM SCRAPER/EXTENSION CORD $12.46 4/26/2024 30847 71671 34342500 62019 AMAZON.COM OFFICE SUPPLIES $18.95 4/26/2024 30847 71594 34341100 62101 AMAZON.COM GRINDER REPLACEMENT $7.63 4/26/2024 30847 71752 34341100 62101 AMAZON.COM BACKGROUND INVESTIGATION FOLDERS $28.80 4/26/2024 30847 71788 34341100 62101 AMAZON.COM ERGONOMIC MOUSE PAD $3.81 4/26/2024 30847 71791 34341100 62101 AMAZON.COM ART AND WIND FESTIVAL HAND OUTS $86.89 4/26/2024 30847 71627 34341402 65102 AMAZON.COM ART AND WIND FESTIVAL BUBBLE MACHINE/LIQUID BUBBLE $17.77 $6,366.91 4/26/2024 30847 71629 34341402 65102 AMBROSIUS CENTER YOGA CLASS $1,146.60 $1,146.60 4/12/2004 30542 22711 10160706 44059 AMERICAN AIRLINES AIRFARE/S.FINNEY $278.20 $278.20 4/26/2024 30847 71674 10112200 65003 AMERICAN RED CROSS CERTIFICATION FEES $220.00 4/12/2004 30543 22663828 10160200 61001 AMERICAN RED CROSS CERTIFICATION FEES $731.00 4/12/2004 30543 22663828 10160206 61001 AMERICAN RED CROSS LIFEGUARD TRAINING CERTIFICATION FEES $275.00 4/12/2004 30543 22670008 10160206 61001 AMERICAN RED CROSS LIFEGUARD TRAINING CERTIFICATION FEES $1,265.00 4/19/2024 30658 22679987 10160200 61001 AMERICAN RED CROSS LIFEGUARD TRAINING CERTIFICATION FEES $64.00 $2,555.00 4/26/2024 30759 22676681 10160200 61001 ANKOMAHENA, EMMANUEL RENTAL DEPOSIT REFUND $795.00 $795.00 4/5/2024 30445 66703223 10100000 20108
5.4.a
Packet Pg. 16
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
ARC DOCUMENT COPY MACHINE USAGE $387.81 4/5/2024 30400 12412838 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $125.00 4/5/2024 30400 12412838 10123100 61201 ARC DOCUMENT COPY MACHINE USAGE $14.50 4/5/2024 30400 12418904 10153100 62101 ARC DOCUMENT COPY MACHINE USAGE $199.53 4/19/2024 30659 12412293 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $7.66 4/19/2024 30659 12412319 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $549.09 4/19/2024 30659 12412327 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $20.24 4/19/2024 30659 12412342 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $125.00 4/19/2024 30659 12412293 10123100 61201 ARC DOCUMENT COPY MACHINE USAGE $292.54 4/19/2024 30659 12412315 10123100 61201 ARC DOCUMENT COPY MACHINE USAGE $538.31 4/19/2024 30659 12419148 10123100 61201 ARC DOCUMENT COPY MACHINE USAGE $698.20 4/26/2024 30760 12443173 10123100 61101 ARC DOCUMENT COPY MACHINE USAGE $140.00 4/26/2024 30760 12443173 10123100 61201 ARC DOCUMENT COPY MACHINE USAGE $27.26 4/26/2024 30760 12443161 10153100 62101 ARC DOCUMENT COPY MACHINE USAGE $6.50 $3,131.64 4/26/2024 30760 12443166 10153100 62101 ARCHON ENERGY SOLUTIONS DUPLICATE PAYMENT REFUND PERMIT MECH-2024-1621 $330.43 $330.43 4/19/2024 30692 MECH-2024-1621 10132100 44028 ARCO GAS FUEL $62.73 4/26/2024 30847 71663 10141100 62020 ARCO GAS FUEL $36.84 $99.57 4/26/2024 30847 71663 34341100 62020 ARORA, AKSHAY TENNIS CLASSES $90.00 4/19/2024 30660 24123-24176 10160802 44062 ARORA, AKSHAY TENNIS CLASSES $19,719.00 $19,809.00 4/19/2024 30660 24123-24176 10160832 44063 ARULANANTHAM, MARY K PILATES $540.00 $540.00 4/12/2004 30544 22720 10160802 44062 ASSOCIATION FOR COMMUTER 511CC ACT MEMBERSHIP RENEWAL 2024 $675.00 $675.00 4/26/2024 30847 71713 34751600 62203 AT&T DSCC GUEST INTERNET $171.20 4/26/2024 30847 71812 10160106 61301 AT&T DVSC GUEST INTERNET $171.20 $342.40 4/26/2024 30847 71811 10153100 61302 AT&T MOBILITY PHONE SVC 3/3-4/2 $185.16 4/19/2024 30661 287309151499 10131100 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $642.15 4/19/2024 30661 287309151499 60332100 67007 AT&T MOBILITY PHONE SVC 3/3-4/2 $231.94 4/19/2024 30662 287297643120 10123300 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $50.44 4/19/2024 30662 287297643120 10113100 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $50.44 4/19/2024 30662 287297643120 10151100 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $90.82 4/19/2024 30662 287297643120 10111000 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $255.57 4/19/2024 30662 287297643120 10112100 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $3,530.90 4/19/2024 30663 2.87303E+11 10153100 61302 AT&T MOBILITY PHONE SVC 3/3-4/2 $3,524.13 4/19/2024 30664 2.87294E+11 10141100 61301 AT&T MOBILITY PHONE SVC 3/3-4/2 $2,069.73 4/19/2024 30664 2.87294E+11 34341100 61301 AT&T MOBILITY CITY CAMERAS 2/20-3/19 $605.95 4/19/2024 30665 2.873E+11 10141100 61301 AT&T MOBILITY CITY CAMERAS 2/20-3/19 $355.88 $11,593.11 4/19/2024 30665 2.873E+11 34341100 61301 B & H PHOTO-VIDEO-PRO DFR ROOM MONITOR $549.74 $549.74 4/26/2024 30847 71615 10142600 62101
5.4.a
Packet Pg. 17
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
BABIN, RYAN MILEAGE REIMBURSEMENT $25.46 $25.46 4/12/2004 30545 REIMB 3/12 10153100 65004 BABU, ADITYA TED VOLLEYBALL CLASS $760.00 4/26/2024 30761 22590 10160832 44063 BABU, ADITYA TED VOLLEYBALL CLASS $810.00 4/26/2024 30761 22594 10160832 44063 BABU, ADITYA TED VOLLEYBALL LEAGUE $1,650.00 $3,220.00 4/26/2024 30761 22597 10160834 44063 BADMINTON WITHOUT BOUNDARIES RENTAL DEPOSIT REFUND $1,000.00 4/5/2024 30446 66350785 10100000 20108 BADMINTON WITHOUT BOUNDARIES RENTAL DEPOSIT REFUND $100.00 $1,100.00 4/5/2024 30447 66350808 10100000 20108 BAKER TILLY US, LLP COUNCIL GOAL SETTING AND EXECUTIVE TEAM WORKSHOP $18,750.00 $18,750.00 4/12/2004 30546 BT2691782 10112100 61005 BARLOW, SHIRLEY RENTAL CANCELLATION $825.00 $825.00 4/5/2024 30448 65423391 10100000 20108 BAST, DIANE MILEAGE REIMBURSEMENT $18.43 $18.43 4/26/2024 30762 REIMB 4/9-4/18 35151800 65004 BAY AREA AIR QUALITY PERMIT FEE #693447 $493.00 $493.00 4/12/2004 30547 T166323 10153402 61007 BAY AREA BHANGRA EMPIRE LLC THEATER SETTLEMENT #27259 $23,248.75 4/12/2004 30606 67414524 10100000 20108 BAY AREA BHANGRA EMPIRE LLC THEATER DEPOSIT REFUND $400.00 $23,648.75 4/12/2004 30607 67411250 10100000 20108 BAY AREA NEWS GROUP-EAST BAY CREDIT-ACCT#2015940/CLASSIFIED AD 5/11/22 -$141.30 4/26/2024 30763 0006667838* 10114100 61001 BAY AREA NEWS GROUP-EAST BAY ACCT#2015940/CLASSIFIED AD 9/21/22 $67.50 4/26/2024 30763 6699699 10114200 61001 BAY AREA NEWS GROUP-EAST BAY ACCT#2015941/CLASSIFIED AD 2/11 $532.00 4/26/2024 30763 6807490 10160432 61001 BAY AREA NEWS GROUP-EAST BAY ACCT#2015941/CLASSIFIED AD 2/8 $247.50 4/26/2024 30763 6807514 10160432 61001 BAY AREA NEWS GROUP-EAST BAY ACCT#2015941/CLASSIFIED AD 2/7-2/29 $2,000.00 $2,705.70 4/26/2024 30763 6808576 10160432 61001 BAY AREA SOLAR SOLUTIONS DUPLICATE PAYMENT REFUND PERMIT ELEC-2023-3704 $200.00 $200.00 4/12/2004 30593 ELEC-2023-3704 10132100 44028 BAY ISLAND OFFICIALS ASSOC VOLLEYBALL OFFICIALS $405.00 $405.00 4/12/2004 30548 3312024 10160805 61001 BAYER, LANCE LEGAL SERVICES $875.00 $875.00 4/19/2024 30666 1/12-3/22 10113100 61003 BENNIGSON, CRAIG 24-HOUR FTO UPDATE COURSE $68.30 4/5/2024 30401 REIMB 3/18-3/20 10141500 65001 BENNIGSON, CRAIG 24-HOUR FTO UPDATE COURSE $40.12 $108.42 4/5/2024 30401 REIMB 3/18-3/20 34341500 65001 BEST DONUTS COMMUNITY ACADEMY SNACKS $39.10 4/26/2024 30847 71640 10141403 65102 BEST DONUTS COMMUNITY ACADEMY SNACKS $22.97 $62.07 4/26/2024 30847 71640 34341403 65102 BHARAL, RAHUL RENTAL DEPOSIT REFUND $250.00 $250.00 4/19/2024 30709 67355761 10100000 20108 BIOMEDICAL WASTE DISPOSAL BIOMEDICAL WASTE SVC $68.67 4/5/2024 30402 136810 10141600 61001 BIOMEDICAL WASTE DISPOSAL BIOMEDICAL WASTE SVC $40.33 $109.00 4/5/2024 30402 136810 34341600 61001 BKC VENTURES, INC GHAD ANNUAL MAILING ENVELOPES $1,071.73 4/12/2004 30549 92526 36152400 62101 BKC VENTURES, INC GHAD ANNUAL MAILING ENVELOPES $119.08 4/12/2004 30549 92526 36252401 62101
5.4.a
Packet Pg. 18
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
BKC VENTURES, INC RESIDENTIAL PAVEMENT NOTIFICATION MAILING/POSTAGE $2,355.73 $3,546.54 4/26/2024 30764 89936 40100000 67012 BLINK TAG, INC 511CC PROGRAM ADS $125.00 $125.00 4/5/2024 30403 3001 34751603 61001 BOB MURRAY & ASSOCIATES RECRUITMENT SVCS $5,075.00 4/12/2004 30550 10574 10153100 61005 BOB MURRAY & ASSOCIATES RECRUITMENT SVCS $6,671.75 $11,746.75 4/26/2024 30765 10619 10153100 61005 BOLLINGER CANYON LITTLE LEAGUE RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30449 65423512 10100000 20108 BONASERA, JOYCE TENNIS CLASSES $21,558.75 $21,558.75 4/12/2004 30551 23875-23963 10160832 44063 BORA, BIJOY RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30450 66239890 10100000 20108 BORDA, STEFANIA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30451 65423600 10100000 20108 BOSLEY, TEERA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30452 65423540 10100000 20108 BOX INC MARKETING CLOUD STORAGE $10.00 4/26/2024 30847 71590 10160108 61001 BOX INC ACCOUNT LICENSES 3/18-4/17/24 $100.00 $110.00 4/26/2024 30847 71768 60332100 44028 BRACAMONTE, MARICELA POST SUPERVISORY COURSE $66.15 4/5/2024 30404 REIMB 2/26-3/1 10141500 65001 BRACAMONTE, MARICELA POST SUPERVISORY COURSE $66.15 4/5/2024 30404 REIMB 3/4-3/8 10141500 65001 BRACAMONTE, MARICELA POST SUPERVISORY COURSE $38.85 4/5/2024 30404 REIMB 2/26-3/1 34341500 65001 BRACAMONTE, MARICELA POST SUPERVISORY COURSE $38.85 $210.00 4/5/2024 30404 REIMB 3/4-3/8 34341500 65001 BRIED, STEPHEN J. COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30405 APR 2024 10160101 61001 BRIGHTVIEW LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $71,160.00 4/12/2004 30552 8803806 34353504 61106 BRIGHTVIEW LANDSCAPE LANDSCAPE MAINT 3/24 $7,272.00 4/5/2024 30406 8803580 34353667 61106 BRIGHTVIEW LANDSCAPE REMOVE DAMAGED SHRUBS/DEBRIS $2,000.00 4/26/2024 30766 8865673 34353504 61103 BRIGHTVIEW LANDSCAPE REMOVE TREE STUMP/DEBRIS $800.00 4/26/2024 30766 8865674 34353504 61103 BRIGHTVIEW LANDSCAPE REMOVE DAMAGED SHRUBS/DEBRIS $2,300.00 $83,532.00 4/26/2024 30766 8865675 34353504 61103 BROWN, TIFFANY ACTIVITY REFUND $140.00 $140.00 4/5/2024 30453 66518242 10100000 20108 BSK ASSOCIATES TASK 5-INSPECTION/MATERIAL TESTING $9,255.50 $9,255.50 4/12/2004 30553 105619 40100000 67012 BSN SPORTS, INC. DUGOUT BENCHES $1,562.98 $1,562.98 4/26/2024 30767 925009628 10153605 62008 C3 INTELLIGENCE, INC BACKGROUND CHECK SVC $206.30 $206.30 4/12/2004 30554 33583 10122400 61001 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $6.24 4/26/2024 30768 ACT #100-601950 3QT10160540 62016 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 -$0.67 4/26/2024 30768 ACT #100-601950 3QT10160805 62016 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $44.69 4/26/2024 30768 ACT #100-601950 3QT10142200 62017 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $18.95 4/26/2024 30768 ACT #100-601950 3QT10141100 62017
5.4.a
Packet Pg. 19
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $18.75 4/26/2024 30768 ACT #100-601950 3QT10132200 62017 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $32.96 4/26/2024 30768 ACT #100-601950 3QT10142200 62019 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $152.90 4/26/2024 30768 ACT #100-601950 3QT10142500 62019 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $9.71 4/26/2024 30768 ACT #100-601950 3QT10152200 62101 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $10.25 4/26/2024 30768 ACT #100-601950 3QT34341600 62008 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $26.25 4/26/2024 30768 ACT #100-601950 3QT34342200 62017 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $11.11 4/26/2024 30768 ACT #100-601950 3QT34341100 62017 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $19.36 4/26/2024 30768 ACT #100-601950 3QT34342200 62019 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $89.80 4/26/2024 30768 ACT #100-601950 3QT34342500 62019 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $75.25 4/26/2024 30768 ACT #100-601950 3QT40100000 67012 CA DEPT OF TAX & FEE USE TAX 1/24-3/24 $17.45 $533.00 4/26/2024 30768 ACT #100-601950 3QT10141600 62008 CACEO REG/J.DEMELLO $600.00 4/26/2024 30847 71761 10132200 65001 CACEO REG/D.WILLIAMS $600.00 $1,200.00 4/26/2024 30847 71762 10132300 65001 CAL LAW ENFORCEMENT LONG TERM DISABILITY $2,102.00 $2,102.00 4/5/2024 30407 APRIL 2024 61000000 65211 CALBO REG/D.LEWIS $80.00 $80.00 4/26/2024 30847 71765 10132400 65001 CALCO FENCE INC STEEL FENCE REPLACEMENT $8,048.00 4/26/2024 30769 24-023-01 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $7,042.00 4/26/2024 30769 24-023-02 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $7,042.00 4/26/2024 30769 24-023-03 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $7,042.00 4/26/2024 30769 24-023-04 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $9,054.00 4/26/2024 30769 24-023-05 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $7,042.00 4/26/2024 30769 24-023-06 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $4,024.00 4/26/2024 30769 24-023-07 40100000 67012 CALCO FENCE INC STEEL FENCE REPLACEMENT $7,042.00 $56,336.00 4/26/2024 30769 24-023-08 40100000 67012 CALIF BUILDING BSASRF PERMIT FEES $1,769.30 $1,769.30 4/26/2024 30853 JAN - MAR 2024 10132100 44040 CALIF. POLICE CHIEFS REG/T.FEINBERG $78.75 4/26/2024 30847 71783 10141500 65001 CALIF. POLICE CHIEFS REG/T.FEINBERG $46.25 $125.00 4/26/2024 30847 71783 34341500 65001 CALIFORNIA BANK RETENTION RELEASE 905328/EST 21 $1,517.29 $1,517.29 4/5/2024 30409 ESCROW #1147362 40100000 20105 CALIFORNIA DIESEL & POWER GENERATOR MAINTENANCE SVC $1,310.00 $1,310.00 4/19/2024 30667 01-86969 10153409 61101 CALIFORNIA HIGH SCHOOL RENTAL DEPOSIT REFUND $1,000.00 4/19/2024 30710 67334134 10100000 20108 CALIFORNIA HIGH SCHOOL RENTAL DEPOSIT REFUND $100.00 $1,100.00 4/19/2024 30711 67334152 10100000 20108 CALILONG, HENRY ACCESSIBILITY INSPECTOR/PLANS EXAMINER EXAM $240.00 $240.00 4/26/2024 30770 REIMB 4/22 10132100 65003 CAL-LINE EQUIPMENT BRUSH BANDIT CHIPPER PARTS $6,753.21 $6,753.21 4/5/2024 30408 4019423 10153702 61101 CALLYO 2009 CORP MOBILE SURVEILLANCE 24/25 $3,388.39 4/5/2024 30410 R19251 10100000 10501
5.4.a
Packet Pg. 20
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
CALLYO 2009 CORP MOBILE SURVEILLANCE 24/25 $1,990.01 $5,378.40 4/5/2024 30410 R19251 34300000 10501 CAL-MOTO RENEW FRONT TIRES/BRAKE REAR PADS #509 $1,423.84 4/12/2004 30555 3032803/1 10142200 61111 CAL-MOTO RENEW FRONT TIRES/BRAKE REAR PADS #509 $836.23 $2,260.07 4/12/2004 30555 3032803/1 34342200 61111 CA-NV AWWA SECTION BACKFLOW TRAINING RECERTIFICATION P.MEZA $305.00 $305.00 4/26/2024 30847 71623 10153100 65001 CANVA AQUATIC PROGRAM MARKETING FLYERS $340.00 4/26/2024 30847 71611 10160200 61001 CANVA SUMMER RECRUITMENT FLYER $190.00 4/26/2024 30847 71711 10160108 61001 CANVA CREDIT-SUMMER RECRUITMENT FLYER -$190.00 $340.00 4/26/2024 30847 71712 10160108 61001 CAPIO MEMBERSHIP/S.FINNEY $950.00 $950.00 4/26/2024 30847 71676 10112200 65003 CARAHSOFT TECHNOLOGY CELLEBRITE RENEWAL 4/24-4/25 $4,347.00 4/26/2024 30771 40298594INV 10100000 10501 CARAHSOFT TECHNOLOGY CELLEBRITE RENEWAL 4/24-4/25 $2,553.00 $6,900.00 4/26/2024 30771 40298594INV 34300000 10501 CASTANEDA, JOSHUA MILEAGE REIMBURSEMENT $23.05 $23.05 4/12/2004 30556 REIMB 2/10 10153100 65004 CATO-CALIF ASSOC TACTICAL REG/T.FEINBERG $204.75 4/26/2024 30847 71785 10141500 65001 CATO-CALIF ASSOC TACTICAL REG/T.FEINBERG $120.25 $325.00 4/26/2024 30847 71785 34341500 65001 CCC-ANIMAL SERVICES ANIMAL CONTROL SVC 4/1-6/30/24 $120,267.00 4/19/2024 30668 R24-002134 10141100 61009 CCC-ANIMAL SERVICES ANIMAL CONTROL SVC 4/1-6/30/24 $70,633.00 $190,900.00 4/19/2024 30668 R24-002134 34341100 61009 CDCE INCORPORATED PANASONIC TOUGHBOOKS (2) $8,263.63 $8,263.63 4/19/2024 30669 142470 60242100 67008 CHAIN LINK FENCE AND SUPPLY STEEL FENCE REPLACEMENT $19,834.72 4/12/2004 30557 95888 40100000 67012 CHAIN LINK FENCE AND SUPPLY STEEL FENCE REPLACEMENT $24,535.84 $44,370.56 4/12/2004 30557 95889 40100000 67012 CHAN, SHING NAM ACTIVITY REFUND $239.20 4/19/2024 30712 64622125 10100000 20108 CHAN, SHING NAM ACTIVITY REFUND $488.80 $728.00 4/19/2024 30713 64622126 10100000 20108 CHASE, RHONDA ART & WIND FESTIVAL ARTWORK COMMISSION $750.00 $750.00 4/26/2024 30772 D31 10160504 61001 CHERUKUPALLI, RAVI RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30454 65423556 10100000 20108 CHEVRON STATIONS INC FUEL $23.05 4/26/2024 30847 71704 10141100 62020 CHEVRON STATIONS INC FUEL $30.93 4/26/2024 30847 71705 10141100 62020 CHEVRON STATIONS INC FUEL $36.23 4/26/2024 30847 71707 10141100 62020 CHEVRON STATIONS INC FUEL $22.76 4/26/2024 30847 71718 10141100 62020 CHEVRON STATIONS INC FUEL $14.99 4/26/2024 30847 71719 10141100 62020 CHEVRON STATIONS INC FUEL $16.70 4/26/2024 30847 71727 10141100 62020 CHEVRON STATIONS INC FUEL $18.02 4/26/2024 30847 71728 10141100 62020 CHEVRON STATIONS INC FUEL $17.58 4/26/2024 30847 71729 10141100 62020 CHEVRON STATIONS INC FUEL $33.07 4/26/2024 30847 71731 10141100 62020
5.4.a
Packet Pg. 21
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
CHEVRON STATIONS INC FUEL $13.53 4/26/2024 30847 71704 34341100 62020 CHEVRON STATIONS INC FUEL $18.17 4/26/2024 30847 71705 34341100 62020 CHEVRON STATIONS INC FUEL $21.28 4/26/2024 30847 71707 34341100 62020 CHEVRON STATIONS INC FUEL $13.37 4/26/2024 30847 71718 34341100 62020 CHEVRON STATIONS INC FUEL $8.81 4/26/2024 30847 71719 34341100 62020 CHEVRON STATIONS INC FUEL $9.81 4/26/2024 30847 71727 34341100 62020 CHEVRON STATIONS INC FUEL $10.58 4/26/2024 30847 71728 34341100 62020 CHEVRON STATIONS INC FUEL $10.32 4/26/2024 30847 71729 34341100 62020 CHEVRON STATIONS INC FUEL $19.42 $338.62 4/26/2024 30847 71731 34341100 62020 CHEWY.COM K-9 DOG FOOD $164.70 4/26/2024 30847 71801 10142101 62008 CHEWY.COM K-9 DOG FOOD $164.70 4/26/2024 30847 71807 10142101 62008 CHEWY.COM K-9 DOG FOOD $96.73 4/26/2024 30847 71801 34342101 62008 CHEWY.COM K-9 DOG FOOD $96.73 $522.86 4/26/2024 30847 71807 34342101 62008 CHINMAYA MISSION SAN JOSE RENTAL DEPOSIT REFUND $1,000.00 $1,000.00 4/19/2024 30714 67354800 10100000 20108 CHOW, ADAM CPRS CONFERENCE $1,611.16 $1,611.16 4/26/2024 30773 REIMB 2/26-3/1 10160105 65001 CITY OF PINOLE CCC MAYORS CONF/M.ARMSTRONG-M.RUBIO-B.HUDSON $210.00 $210.00 4/26/2024 30774 REG 5/2 10111000 65003 CJIS SOLUTIONS, LLC SERVER/VIDEO STORAGE APRIL $490.14 4/12/2004 30558 INV-2024-4602 10141100 61101 CJIS SOLUTIONS, LLC SERVER/VIDEO STORAGE APRIL $287.86 $778.00 4/12/2004 30558 INV-2024-4602 34341100 61101 CLEAN HARBORS ENVIROMENTAL HHW D2D COLLECTION-JAN $10,198.00 4/26/2024 30775 1004917920 34453201 61001 CLEAN HARBORS ENVIROMENTAL HHW D2D COLLECTION-FEB $14,975.00 4/26/2024 30775 1004960746 34453201 61001 CLEAN HARBORS ENVIROMENTAL HHW D2D COLLECTION-MAR $12,180.00 $37,353.00 4/26/2024 30775 1004988165 34453201 61001 CLIFFORD MOSS LLC LOCAL REVENUE MEASURE FEASIBILITY/STRATEGIC 3/24 $7,500.00 $7,500.00 4/19/2024 30670 2825 10112100 61005 CLIFFS RESORTS HOTEL LODGING/N.VASQUEZ $456.90 4/26/2024 30847 71786 10141500 65001 CLIFFS RESORTS HOTEL LODGING/N.VASQUEZ $268.34 $725.24 4/26/2024 30847 71786 34341500 65001 COLOR NEW CO PAINTING SERVICES $43,000.00 $43,000.00 4/5/2024 30411 2024-006 40100000 67012 COMCAST CABLE SVC PCS 4/8-5/7 $257.00 4/12/2004 30559 8155400170061228 4210160100 61301 COMCAST CABLE SVC CH 4/9-5/8 $168.66 $425.66 4/19/2024 30671 8155400170912867 4210123300 61301 COMCAST BUSINESS GUEST INTERNET 2/24 $154.78 4/12/2004 30560 194956390 10141100 61301 COMCAST BUSINESS GUEST INTERNET 2/24 $291.79 4/12/2004 30560 194956390 10123300 61301 COMCAST BUSINESS GUEST INTERNET 2/24 $824.15 4/12/2004 30560 194956390 10160106 61301 COMCAST BUSINESS GUEST INTERNET 2/24 $90.90 4/12/2004 30560 194956390 34341100 61301 COMCAST BUSINESS GUEST INTERNET 3/24 $824.15 4/19/2024 30672 197530781 10160106 61301 COMCAST BUSINESS GUEST INTERNET 3/24 $291.79 4/19/2024 30672 197530781 10123300 61301 COMCAST BUSINESS GUEST INTERNET 3/24 $154.78 4/19/2024 30672 197530781 10141100 61301
5.4.a
Packet Pg. 22
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
COMCAST BUSINESS GUEST INTERNET 3/24 $90.90 $2,723.24 4/19/2024 30672 197530781 34341100 61301 COMFORT INTERNATIONAL HVAC PREV MAINT $1,510.00 4/5/2024 30412 INV 16227 10153408 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $1,282.00 4/5/2024 30412 INV 16229 10153404 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $690.00 4/5/2024 30412 INV 16230 10153406 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $1,051.00 4/5/2024 30412 INV 16234 10153409 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $626.00 4/5/2024 30412 INV 16238 10153407 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $514.00 4/5/2024 30412 INV 16239 10153410 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $1,240.00 4/5/2024 30412 INV 16241 10153403 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $1,130.00 4/5/2024 30412 INV 16245 10153401 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $3,642.00 4/5/2024 30412 INV 16248 10153402 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $512.00 4/5/2024 30412 INV 16226 34353417 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $792.00 4/5/2024 30412 INV 16228 34353413 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $1,522.00 4/5/2024 30412 INV 16231 34353412 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $890.00 4/5/2024 30412 INV 16232 34353416 61105 COMFORT INTERNATIONAL HVAC PREV MAINT $499.00 4/5/2024 30412 INV 16233 34353415 61105 COMFORT INTERNATIONAL HVAC REPAIRS $3,934.00 4/26/2024 30776 INV 16326 40100000 67012 COMFORT INTERNATIONAL HVAC REPAIRS $411.00 4/26/2024 30776 INV 16327 40100000 67012 COMFORT INTERNATIONAL HVAC REPAIRS $1,962.00 4/26/2024 30776 INV 16331 40100000 67012 COMFORT INTERNATIONAL HVAC REPAIRS $1,967.00 $24,174.00 4/26/2024 30776 INV 16335 40100000 67012 CONCORD UNIFORMS UNIFORMS $100.81 4/26/2024 30777 20996 10141100 62018 CONCORD UNIFORMS UNIFORMS $414.64 4/26/2024 30777 21002 10141100 62018 CONCORD UNIFORMS UNIFORMS $345.64 4/26/2024 30777 21068 10141100 62018 CONCORD UNIFORMS UNIFORMS $59.21 4/26/2024 30777 20996 34341100 62018 CONCORD UNIFORMS UNIFORMS $243.52 4/26/2024 30777 21002 34341100 62018 CONCORD UNIFORMS UNIFORMS $203.00 $1,366.82 4/26/2024 30777 21068 34341100 62018 CONTRA COSTA HEALTH MEAL INCOME FEB 2024 $1,676.00 4/12/2004 30561 FEB FY23/24 10100000 20616 CONTRA COSTA HEALTH MEAL INCOME MARCH 2024 $1,696.55 $3,372.55 4/26/2024 30778 MAR 2024 10100000 20616 CONTRA COSTA TRANSPORTATION FY2022-23 CMA SHARED COSTS $20,059.00 $20,059.00 4/5/2024 30413 2024-00000019 10151100 61004 CONVENTIONTOTES.COM GOVERNMENT 101 COMMUNITY PROMOTIONAL GIVEAWAYS $650.41 $650.41 4/26/2024 30847 71598 10114102 65102 CORELOGIC SOLUTIONS PARCEL MAPS SUBSCRIPTION $265.23 $265.23 4/19/2024 30673 30713544 10123100 61010 CORODATA RECORDS MANAGEMENT MARCH $972.39 $972.39 4/12/2004 30562 RS3599162 10114100 61001 CORODATA SHREDDING SHREDDING SVC $64.82 $64.82 4/12/2004 30563 DN1463226 10114100 61001 COSTCO PRIZE BAG CANDY $37.98 4/26/2024 30847 71665 10160602 62016 COSTCO TEEN JOB FAIR CANDY $37.98 4/26/2024 30847 71667 10160602 62016 COSTCO TEEN CENTER CLEANING SUPPLIES/SNACKS $139.46 4/26/2024 30847 71742 10160635 62016 COSTCO SODA/WATER/PAPER PLATES $291.12 4/26/2024 30847 71745 10160633 62016
5.4.a
Packet Pg. 23
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
COSTCO CANDY $18.99 4/26/2024 30847 71748 10160602 62016 COSTCO SNACKS $105.52 4/26/2024 30847 71751 10160635 62016 COSTCO COMMUNITY ACADEMY DINNER/REFRESHMENTS $81.45 4/26/2024 30847 71725 10141403 65102 COSTCO COMMUNITY ACADEMY SNACKS $6.29 4/26/2024 30847 71726 10141403 65102 COSTCO COMMUNITY ACADEMY DINNER/REFRESHMENTS $47.84 4/26/2024 30847 71725 34341403 65102 COSTCO COMMUNITY ACADEMY SNACKS $3.70 $770.33 4/26/2024 30847 71726 34341403 65102 COUNTY CONNECTION SENIORS TRANSIT PROGRAM $130.55 4/26/2024 30779 SR-MAR-24 10151100 61001 COUNTY CONNECTION SENIORS TRANSIT PROGRAM $324.53 $455.08 4/26/2024 30779 SR-MAR-24 34751600 61001 CPRS REG/M.MLYNIEC $519.00 $519.00 4/26/2024 30847 71702 10160105 65001 CPS HR CONSULTING REG/E.CASTILLO-CREDIT -$150.00 -$150.00 4/26/2024 30847 71657 10122100 65001 CREATIVE SUPPORTS ERGONOMIC EQUIPMENT/INSTALLATION $488.85 $488.85 4/12/2004 30564 32857 10122500 62101 CRIME SCENE CLEANERS CLEANING SVC $81.90 4/26/2024 30780 89055 10141100 61001 CRIME SCENE CLEANERS CLEANING SVC $48.10 $130.00 4/26/2024 30780 89055 34341100 61001 CURTIS BLUE LINE BAR NAME TAG/RAIN PANTS/JACKET $317.65 4/19/2024 30674 INV807211 10141100 62018 CURTIS BLUE LINE BAR NAME TAG/RAIN PANTS/JACKET $186.56 4/19/2024 30674 INV807211 34341100 62018 CURTIS BLUE LINE GAS MASKS $451.04 4/26/2024 30781 INV791222 10142600 62017 CURTIS BLUE LINE GAS MASKS $1,489.79 4/26/2024 30781 INV792090 10142600 62017 CURTIS BLUE LINE LIGHT AND SOUND DIVERSIONARY DEVICE $1,437.09 4/26/2024 30781 INV800927 10141100 62017 CURTIS BLUE LINE LIGHT AND SOUND DIVERSIONARY DEVICE $844.01 $4,726.14 4/26/2024 30781 INV800927 34341100 62017 CURTIS, DAVID NORMAN COMMISSIONER STIPEND $250.00 $250.00 4/5/2024 30414 APR 2024 10131100 61012 CVS PHARMACY SUPERVISORS WORKSHOP PAPER PLATES/REFRESHMENT $20.84 4/26/2024 30847 71688 10141100 65003 CVS PHARMACY SUPERVISORS WORKSHOP PAPER PLATES/REFRESHMENT $12.24 $33.08 4/26/2024 30847 71688 34341100 65003 D & S BODY SHOP, INC AUTO BODY REPAIR $2,574.81 $2,574.81 4/12/2004 30565 30265 10153703 61200 DAINTY DONUTS RECRUITMENT PANEL BREAKFAST $21.28 4/26/2024 30847 71609 10122400 62102 DAINTY DONUTS SUPERVISORS WORKSHOP BREAKFAST $26.84 4/26/2024 30847 71693 10141100 65003 DAINTY DONUTS SUPERVISORS WORKSHOP BREAKFAST $15.77 $63.89 4/26/2024 30847 71693 34341100 65003 DANVILLE AREA CHAMBER REG/M.ARMSTRONG $80.00 $80.00 4/26/2024 30847 71826 10111000 65003 DAVE BANG ASSOCIATES REPLACEMENT SLIDE $4,028.76 $4,028.76 4/19/2024 30675 CA55561 34353664 62007 DELL MARKETING L.P. PRECISION 3660 TOWER BTX BASE LAPTOP $2,480.36 $2,480.36 4/26/2024 30847 71756 10142600 62008 DENNIS, SUSANNE BELLY DANCE CLASS $312.00 $312.00 4/12/2004 30566 22794 10160436 44060
5.4.a
Packet Pg. 24
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
DEPARTMENT OF CONSERVATION SMIP FEES $2,746.31 4/26/2024 30854 JAN-MAR 2024 10132100 44038 DEPARTMENT OF CONSERVATION SMIP FEES $5,386.54 $8,132.85 4/26/2024 30854 JAN-MAR 2024 10132100 44039 DEPT OF JUSTICE FINGERPRINTING 3/24 $303.00 4/19/2024 30676 726088 10122400 61001 DEPT OF JUSTICE FINGERPRINTING 3/24 $823.41 4/26/2024 30782 725210 10141100 61004 DEPT OF JUSTICE FINGERPRINTING 3/24 $483.59 $1,610.00 4/26/2024 30782 725210 34341100 61004 DEVIL MOUNTAIN WHOLESALE NURSERY PLANTS $380.24 $380.24 4/19/2024 30677 INV305940 40100000 67012 DHL EXPRESS SHIPPING FEE $35.72 4/26/2024 30847 71793 10141100 62103 DHL EXPRESS SHIPPING FEE $20.98 $56.70 4/26/2024 30847 71793 34341100 62103 DIGICERT SERVER CERTIFICATE $289.00 4/26/2024 30847 71808 10123100 61102 DIGICERT SERVER CERTIFICATE $916.00 $1,205.00 4/26/2024 30847 71815 10123100 61102 DIRECTV, LLC MONTHLY SUBSCRIPTION $50.39 4/26/2024 30847 71755 10141100 61301 DIRECTV, LLC MONTHLY SUBSCRIPTION $29.60 $79.99 4/26/2024 30847 71755 34341100 61301 DIVISION OF THE STATE ARCHITEC REG/H.CALILONG $250.00 4/26/2024 30847 71763 10100000 20605 DIVISION OF THE STATE ARCHITEC REG/M.YOEONO $250.00 $500.00 4/26/2024 30847 71764 10100000 20605 DOERLICH, WILLIAM COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30415 APR 2024 10160101 61001 DOLLAR TREE STORES PARTY IN THE PARK SUPPLIES $55.73 $55.73 4/26/2024 30847 71666 10160602 62016 DOMINION LIFE CHRISTIAN RENTAL DEPOSIT REFUND $1,000.00 $1,000.00 4/5/2024 30455 65822756 10100000 20108 DROPBOX GRAVITY ANNUAL SUBSCRIPTION $199.00 $199.00 4/26/2024 30847 71809 10123100 61010 DRYCO CONSTRUCTION, INC. PAVEMENT MANAGEMENT/ENHANCEMENT CIP 000008 $83,041.37 $83,041.37 4/5/2024 30416 EST 2 11/1/23-2/1/24 40100000 67012 DTAC K9 LLC K-9 TRAINING 3/24 $535.50 4/5/2024 30417 3136 10142101 65001 DTAC K9 LLC K-9 TRAINING 3/24 $314.50 $850.00 4/5/2024 30417 3136 34342101 65001 DUBLIN CHEVROLET CADILLAC BUICK DOME LAMP ASSEMBLY/FUSES REPLACEMENT $497.98 4/12/2004 30567 695764 10142500 61111 DUBLIN CHEVROLET CADILLAC BUICK DOME LAMP ASSEMBLY/FUSES REPLACEMENT $292.47 4/12/2004 30567 695764 34342500 61111 DUBLIN CHEVROLET CADILLAC BUICK 2023 GMC ACADIA 42227 $44,437.84 4/19/2024 30678 603275RS 10142600 67008 DUBLIN CHEVROLET CADILLAC BUICK 2024 CHEVROLET TAHOE 02645 $59,256.09 $104,484.38 4/19/2024 30678 602742RS 60242100 67008 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $163.53 4/26/2024 30783 33124 30153501 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $745.13 4/26/2024 30783 33124 34353673 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $256.67 4/26/2024 30783 33124 34353671 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $163.53 4/26/2024 30783 33124 34353676 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $20,583.32 4/26/2024 30783 33124 34353504 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $256.67 4/26/2024 30783 33124 34353505 61305
5.4.a
Packet Pg. 25
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $327.06 4/26/2024 30783 33124 34353613 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $417.83 4/26/2024 30783 33124 34353653 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $261.41 4/26/2024 30783 33124 34353651 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $305.73 4/26/2024 30783 33124 34353652 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $266.15 4/26/2024 30783 33124 34353657 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $256.67 4/26/2024 30783 33124 34353656 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $168.27 4/26/2024 30783 33124 34353658 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $163.53 4/26/2024 30783 33124 34353659 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $887.33 4/26/2024 30783 33124 34353668 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $256.67 4/26/2024 30783 33124 34353669 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $163.53 4/26/2024 30783 33124 34353670 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $299.33 4/26/2024 30783 33124 34353663 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $266.15 4/26/2024 30783 33124 34353662 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $256.67 4/26/2024 30783 33124 34353660 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $133.33 4/26/2024 30783 33124 34353661 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $327.06 4/26/2024 30783 33124 34353664 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $261.41 4/26/2024 30783 33124 34353666 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/1-3/31 $1,456.84 4/26/2024 30783 33124 34353667 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $2,077.94 4/26/2024 30783 41424 34353667 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $106.33 4/26/2024 30783 41424 34353666 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $276.56 4/26/2024 30783 41424 34353665 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $59.16 4/26/2024 30783 41424 34353661 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $155.41 4/26/2024 30783 41424 34353660 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $227.47 4/26/2024 30783 41424 34353662 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $450.71 4/26/2024 30783 41424 34353663 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $159.42 4/26/2024 30783 41424 34353670 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $2,146.11 4/26/2024 30783 41424 34353654 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $59.16 4/26/2024 30783 41424 34353669 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $501.60 4/26/2024 30783 41424 34353668 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $71.67 4/26/2024 30783 41424 34353659 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $60.94 4/26/2024 30783 41424 34353658 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $212.75 4/26/2024 30783 41424 34353656 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $157.07 4/26/2024 30783 41424 34353657 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $91.19 4/26/2024 30783 41424 34353652 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $183.88 4/26/2024 30783 41424 34353651 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $164.22 4/26/2024 30783 41424 34353653 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $389.39 4/26/2024 30783 41424 34353613 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $1,892.58 4/26/2024 30783 41424 34353504 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $423.21 4/26/2024 30783 41424 34353413 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $124.20 4/26/2024 30783 41424 34353671 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $182.93 4/26/2024 30783 41424 34353673 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $205.93 4/26/2024 30783 41424 34353672 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $313.91 4/26/2024 30783 41424 34353414 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $586.03 4/26/2024 30783 41424 34353415 61305 DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $735.01 4/26/2024 30783 41424 34353412 61305
5.4.a
Packet Pg. 26
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
DUBLIN SAN RAMON SVCS DISTRICT WATER SVC 2/15-4/14 $99.28 $40,757.88 4/26/2024 30783 41424 36152400 61305 DUTCHOVER & ASSOCIATES TASK 7-BR6 PARK SITE LANDSCAPE REVIEW $1,495.00 $1,495.00 4/19/2024 30679 P101-18-033124-TASK10152301 61001 DYSON, AMBER THEATER CLASSES $4,116.00 $4,116.00 4/12/2004 30568 22797-22799 10160437 44060 EAST BAY DIVISION LOCC REG/S.VEROSE $75.00 $75.00 4/5/2024 30418 INV-15960-W8C4Y2 10111000 65003 EAST BAY PUMP & EQUIPMENT SEPTIC PUMP REPAIR $5,684.09 $5,684.09 4/26/2024 30784 228682 10153419 61101 EAST BAY TIMES SUBSCRIPTION/CMO $23.81 $23.81 4/26/2024 30847 71823 10111000 62201 EBAY DRONE STROBE LIGHT $752.27 4/26/2024 30847 71790 10142102 62008 EBAY CREDIT-DRONE SPOTLIGHT -$102.77 4/26/2024 30847 71795 10142102 62008 EBAY DRONE STROBE LIGHT $441.81 4/26/2024 30847 71790 34342102 62008 EBAY CREDIT-DRONE SPOTLIGHT -$60.36 $1,030.95 4/26/2024 30847 71795 34342102 62008 EBMUD WATER SVC 1/11-3/13 $585.84 4/5/2024 30419 031324* 10153411 61305 EBMUD WATER SVC 1/11-3/13 $546.11 4/5/2024 30419 031324* 10153606 61305 EBMUD WATER SVC 1/11-3/13 $188.80 4/5/2024 30419 031324* 10153616 61305 EBMUD WATER SVC 1/11-3/13 $663.74 4/5/2024 30419 031324* 10153408 61305 EBMUD WATER SVC 1/11-3/13 $663.74 4/5/2024 30419 031324* 10153402 61305 EBMUD WATER SVC 1/11-3/13 $339.56 4/5/2024 30419 031324* 10153405 61305 EBMUD WATER SVC 11/29-3/20 $1,264.33 4/5/2024 30419 32024 10153402 61305 EBMUD WATER SVC 11/29-3/20 $182.32 4/5/2024 30419 32024 10153619 61305 EBMUD WATER SVC 11/29-3/20 $118.50 4/5/2024 30419 32024 10153617 61305 EBMUD WATER SVC 11/29-3/20 $546.96 4/5/2024 30419 32024 10153608 61305 EBMUD WATER SVC 1/11-3/13 $1,424.41 4/5/2024 30419 031324* 30153501 61305 EBMUD WATER SVC 1/11-3/13 $354.73 4/5/2024 30419 031324* 30153503 61305 EBMUD WATER SVC 11/29-3/20 $794.21 4/5/2024 30419 32024 30153501 61305 EBMUD WATER SVC 11/29-3/20 $98.80 4/5/2024 30419 32024 30653510 61305 EBMUD WATER SVC 11/29-3/20 $200.55 4/5/2024 30419 32024 30753520 61305 EBMUD WATER SVC 11/29-3/20 $346.41 4/5/2024 30419 32024 30753510 61305 EBMUD WATER SVC 1/11-3/13 $282.46 4/5/2024 30419 031324* 30853510 61305 EBMUD WATER SVC 11/29-3/20 $9.12 4/5/2024 30419 32024 31053520 61305 EBMUD WATER SVC 11/29-3/20 $9.12 4/5/2024 30419 32024 31053510 61305 EBMUD WATER SVC 1/11-3/13 $310.80 4/5/2024 30419 031324* 31853520 61305 EBMUD WATER SVC 1/11-3/13 $21.07 4/5/2024 30419 031324* 31953520 61305 EBMUD WATER SVC 11/29-3/20 $2,905.81 4/5/2024 30419 32024 34353504 61305 EBMUD WATER SVC 11/29-3/20 $813.66 4/5/2024 30419 32024 34353655 61305 EBMUD WATER SVC 9/2-3/28 $336.05 4/26/2024 30785 32824 10153614 61305 EBMUD WATER SVC 9/2-3/28 $81.46 4/26/2024 30785 32824 10153604 61305 EBMUD WATER SVC 9/2-3/28 $147.71 4/26/2024 30785 32824 10153605 61305 EBMUD WATER SVC 9/2-3/28 $702.23 4/26/2024 30785 32824 10153603 61305 EBMUD WATER SVC 9/2-3/28 $18.23 4/26/2024 30785 32824 10153617 61305
5.4.a
Packet Pg. 27
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
EBMUD WATER SVC 9/2-3/28 $487.60 4/26/2024 30785 32824 10153613 61305 EBMUD WATER SVC 1/10-4/4 $130.80 4/26/2024 30785 40424 10153613 61305 EBMUD WATER SVC 1/10-4/4 $880.93 4/26/2024 30785 40424 10153616 61305 EBMUD WATER SVC 1/10-4/4 $65.40 4/26/2024 30785 40424 10153618 61305 EBMUD WATER SVC 1/10-4/4 $1,690.53 4/26/2024 30785 40424 10153701 61305 EBMUD WATER SVC 1/10-4/4 $562.62 4/26/2024 30785 40424 10153603 61305 EBMUD WATER SVC 1/10-4/4 $1,031.66 4/26/2024 30785 40424 10153602 61305 EBMUD WATER SVC 1/10-4/4 $443.06 4/26/2024 30785 40424 10153601 61305 EBMUD WATER SVC 1/10-4/4 $6,557.86 4/26/2024 30785 40424 10153605 61305 EBMUD WATER SVC 1/10-4/4 $729.28 4/26/2024 30785 40424 10153608 61305 EBMUD WATER SVC 1/10-4/4 $314.58 4/26/2024 30785 40424 10153607 61305 EBMUD WATER SVC 1/10-4/4 $663.74 4/26/2024 30785 40424 10153403 61305 EBMUD WATER SVC 1/10-4/4 $953.20 4/26/2024 30785 40424 10153404 61305 EBMUD WATER SVC 1/10-4/4 $1,130.89 4/26/2024 30785 40424 10153401 61305 EBMUD WATER SVC 9/2-3/28 $4,933.78 4/26/2024 30785 32824 30153501 61305 EBMUD WATER SVC 1/10-4/4 $6,029.67 4/26/2024 30785 40424 30153501 61305 EBMUD WATER SVC 1/10-4/4 $27.35 4/26/2024 30785 40424 30153502 61305 EBMUD WATER SVC 1/10-4/4 $1,459.54 4/26/2024 30785 40424 30353510 61305 EBMUD WATER SVC 1/10-4/4 $182.32 4/26/2024 30785 40424 30453510 61305 EBMUD WATER SVC 9/2-3/28 $343.02 4/26/2024 30785 32824 30553520 61305 EBMUD WATER SVC 9/2-3/28 $12.85 4/26/2024 30785 32824 30553510 61305 EBMUD WATER SVC 1/10-4/4 $4.94 4/26/2024 30785 40424 30553510 61305 EBMUD WATER SVC 1/10-4/4 $93.86 4/26/2024 30785 40424 30553520 61305 EBMUD WATER SVC 9/2-3/28 $2,777.12 4/26/2024 30785 32824 30653510 61305 EBMUD WATER SVC 9/2-3/28 $182.32 4/26/2024 30785 32824 30653520 61305 EBMUD WATER SVC 1/10-4/4 $1.00 4/26/2024 30785 40424 30953510 61305 EBMUD WATER SVC 9/2-3/28 $484.74 4/26/2024 30785 32824 31053520 61305 EBMUD WATER SVC 1/10-4/4 $364.64 4/26/2024 30785 40424 31353510 61305 EBMUD WATER SVC 1/10-4/4 $72.93 4/26/2024 30785 40424 31653510 61305 EBMUD WATER SVC 1/10-4/4 $464.78 4/26/2024 30785 40424 31753510 61305 EBMUD WATER SVC 9/2-3/28 $36.46 4/26/2024 30785 32824 31853510 61305 EBMUD WATER SVC 9/2-3/28 $288.94 4/26/2024 30785 32824 34353504 61305 EBMUD WATER SVC 1/10-4/4 $2,106.69 4/26/2024 30785 40424 34353504 61305 EBMUD WATER SVC 1/10-4/4 $65.40 $49,531.23 4/26/2024 30785 40424 34353674 61305 ED JONES CO INC CHROME PINS $647.28 4/26/2024 30786 55326 10141100 62018 ED JONES CO INC CHROME PINS $380.15 $1,027.43 4/26/2024 30786 55326 34341100 62018 ELDER, DESIREE C. SENIOR HULA CLASS $331.25 $331.25 4/12/2004 30569 22667 10160706 44059 ENTERPRISE RENT-A-CAR RENTAL CAR/P.BURKE $109.65 4/26/2024 30787 35595562 10141500 65001 ENTERPRISE RENT-A-CAR RENTAL CAR/P.BURKE $64.40 $174.05 4/26/2024 30787 35595562 34341500 65001 ENTERPRISE RIDESHARE VP INCENTIVE APRIL 2024 $2,800.00 $2,800.00 4/19/2024 30680 E000141APR2024 34751603 61001
5.4.a
Packet Pg. 28
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
EVENTBRITE, INC REG/M.ZUBKO $100.17 4/26/2024 30847 71779 10141500 65001 EVENTBRITE, INC REG/M.ZUBKO $58.83 $159.00 4/26/2024 30847 71779 34341500 65001 EVEREST, HARPREET RENTAL DEPOSIT REFUND $500.00 4/19/2024 30715 67334497 10100000 20108 EVEREST, HARPREET RENTAL DEPOSIT REFUND $100.00 $600.00 4/19/2024 30716 67334511 10100000 20108 EVERYTHING GROWS INTERIOR PLANT CARE 4/24 $576.64 $576.64 4/12/2004 30570 53683 10153401 61101 EXXONMOBIL FUEL $24.24 4/26/2024 30847 71709 10141100 62020 EXXONMOBIL FUEL $14.23 $38.47 4/26/2024 30847 71709 34341100 62020 FACEBOOK, INC PRESENTING SERIES FACEBOOK ADS $750.00 4/26/2024 30847 71591 10160432 61001 FACEBOOK, INC PRESENTING SERIES FACEBOOK ADS $37.05 $787.05 4/26/2024 30847 71593 10160432 61001 FASTENAL COMPANY FLIP TOGGLE ANCHORS/CAUTION TAPE/WD-40/DUCT TAPE $113.62 4/12/2004 30571 CALIV126835 10153701 62008 FASTENAL COMPANY FLIP TOGGLE ANCHORS/CAUTION TAPE/WD-40/DUCT TAPE $33.39 4/12/2004 30571 CALIV126835 10153400 62008 FASTENAL COMPANY GLOVES/EARPLUGS/WIPES/RESPIRATORY MASKS $984.13 4/12/2004 30571 CALIV126782 10153100 62017 FASTENAL COMPANY GLOVES/EARPLUGS/COVERALLS/SUNSCREEN $665.58 4/12/2004 30571 CALIV126843 10153100 62017 FASTENAL COMPANY BATTERIES $16.53 4/12/2004 30571 CALIV126784 10153100 62101 FASTENAL COMPANY BATTERIES/MARKERS $23.90 4/12/2004 30571 CALIV126834 10153100 62101 FASTENAL COMPANY DUCT TAPE/UTILITY BLADES $28.05 4/12/2004 30571 CALIV126783 34353802 62008 FASTENAL COMPANY DUCT TAPE/UTILITY BLADES $15.57 4/12/2004 30571 CALIV126783 34353809 62008 FASTENAL COMPANY FLIP TOGGLE ANCHORS/CAUTION TAPE/WD-40/DUCT TAPE $68.68 4/12/2004 30571 CALIV126835 34353400 62008 FASTENAL COMPANY FLIP TOGGLE ANCHORS/CAUTION TAPE/WD-40/DUCT TAPE $42.92 4/12/2004 30571 CALIV126835 34353415 62008 FASTENAL COMPANY CAUTION/DUCT TAPE/UTILITY KNIVES $12.47 4/19/2024 30681 CALIV126904 10153802 62008 FASTENAL COMPANY GLOVES/EARPLUGS/RESPIRATORY MASKS/VESTS $933.26 4/19/2024 30681 CALIV126905 10153100 62017 FASTENAL COMPANY BATTERIES $11.01 4/19/2024 30681 CALIV126903 10153100 62101 FASTENAL COMPANY CAUTION/DUCT TAPE/UTILITY KNIVES $49.95 4/19/2024 30681 CALIV126904 34353400 62008 FASTENAL COMPANY DUCT TAPE/UTILITY KNIVES/BLADES $17.26 4/26/2024 30788 CALIV126947 10153802 62008 FASTENAL COMPANY DUCT TAPE/UTILITY KNIVES/BLADES $51.88 4/26/2024 30788 CALIV126947 10153701 62008 FASTENAL COMPANY DUCT TAPE/UTILITY KNIVES/BLADES $105.15 4/26/2024 30788 CALIV126947 10153600 62008 FASTENAL COMPANY SANITIZER/EARMUFF/EYEWEAR/WIPES/GLOVES $731.82 4/26/2024 30788 CALIV126949 10153100 62017 FASTENAL COMPANY BATTERIES/MARKERS $17.13 $3,922.30 4/26/2024 30788 CALIV126948 10153100 62101 FASTRAK TOLL FEES $25.00 4/26/2024 30847 71596 10160710 62016 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71642 10142500 65004 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71643 10142500 65004 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71644 10142500 65004 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71645 10142500 65004 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71647 10142500 65004 FASTRAK TOLL FEES $15.75 4/26/2024 30847 71648 10142500 65004 FASTRAK TOLL FEES $9.25 4/26/2024 30847 71642 34342500 65004 FASTRAK TOLL FEES $9.25 4/26/2024 30847 71643 34342500 65004 FASTRAK TOLL FEES $9.25 4/26/2024 30847 71644 34342500 65004 FASTRAK TOLL FEES $9.25 4/26/2024 30847 71645 34342500 65004
5.4.a
Packet Pg. 29
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
FASTRAK TOLL FEES $9.25 4/26/2024 30847 71647 34342500 65004 FASTRAK TOLL FEES $9.25 $175.00 4/26/2024 30847 71648 34342500 65004 FASTSIGNS WINDOW GRAPHICS/INSTALLATION $599.89 4/12/2004 30572 48-110197 10141100 62101 FASTSIGNS WINDOW GRAPHICS/INSTALLATION $689.30 4/12/2004 30572 48-110221 10141100 62101 FASTSIGNS WINDOW GRAPHICS/INSTALLATION $352.31 4/12/2004 30572 48-110197 34341100 62101 FASTSIGNS WINDOW GRAPHICS/INSTALLATION $404.82 4/12/2004 30572 48-110221 34341100 62101 FASTSIGNS POOL WALL DECAL/INSTALLATION $488.56 $2,534.88 4/19/2024 30682 48-111075 10160200 61001 FEHR & PEERS TASK 3 -BIKE MASTER PLAN UPDATE $5,550.63 $5,550.63 4/26/2024 30789 174675 40100000 67012 FERNANDEZ, DANNY RENTAL DEPOSIT REFUND $100.00 4/5/2024 30456 65966871 10100000 20108 FERNANDEZ, DANNY RENTAL DEPOSIT REFUND $1,000.00 $1,100.00 4/5/2024 30457 65966856 10100000 20108 FIERNER, MARIA RENTAL DEPOSIT REFUND $100.00 4/5/2024 30458 66260272 10100000 20108 FIERNER, MARIA RENTAL DEPOSIT REFUND $1,000.00 $1,100.00 4/5/2024 30459 66260287 10100000 20108 FILEONQ, INC. PROPERTY/EVIDENCE SOFTWARE $819.00 4/5/2024 30420 11855 10141600 61010 FILEONQ, INC. PROPERTY/EVIDENCE SOFTWARE $481.00 $1,300.00 4/5/2024 30420 11855 34341600 61010 FIRE PROTECTION SPECIALIST, INC FIRE EXTINGUISHER MAINT $216.30 4/12/2004 30573 61408 10153409 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $620.00 4/12/2004 30573 62098 10153409 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 62099 10153408 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $620.00 4/12/2004 30573 62100 10153403 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $413.00 4/12/2004 30573 62101 10153406 61112 FIRE PROTECTION SPECIALIST, INC ANNUAL FIRE SPRINKLER SYSTEM INSPECTION $250.00 4/12/2004 30573 62102 10153405 61112 FIRE PROTECTION SPECIALIST, INC KITCHEN HOOD CLEANING/ANSUL SERVICE $249.00 4/12/2004 30573 62276 10153403 61112 FIRE PROTECTION SPECIALIST, INC KITCHEN HOOD CLEANING/ANSUL SERVICE $249.00 4/12/2004 30573 62278 10153408 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 61226 34353668 61101 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 62097 34353668 61101 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 62093 34353415 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 62094 34353413 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $413.00 4/12/2004 30573 62095 34353412 61112 FIRE PROTECTION SPECIALIST, INC QRTLY FIRE SPRINKLER INSPECTION $207.00 4/12/2004 30573 62096 34353414 61112 FIRE PROTECTION SPECIALIST, INC KITCHEN HOOD CLEANING/ANSUL SERVICE $249.00 $4,521.30 4/12/2004 30573 62277 34353412 61112 FIRST TACTICAL, LLC DRONE UNIFORMS $344.55 4/26/2024 30847 71797 10142102 62018 FIRST TACTICAL, LLC DRONE UNIFORMS $202.36 $546.91 4/26/2024 30847 71797 34342102 62018 FORENSIC SERVICES DIVISION FORENSIC SVCS 1/24 $5,189.63 4/26/2024 30790 SRPD-2401 10141100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 1/24 $226.23 4/26/2024 30790 SRPD-2401-SUPP 10141100 61004 FORENSIC SERVICES DIVISION FORENSIC SVCS 2/24 $3,740.63 4/26/2024 30790 SRPD-2402 10141100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 2/24 $527.88 4/26/2024 30790 SRPD-2402-SUPP 10141100 61004 FORENSIC SERVICES DIVISION FORENSIC SVCS 3/24 $2,060.10 4/26/2024 30790 SRPD-2403 10141100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 3/24 $437.38 4/26/2024 30790 SRPD-2403-SUPP 10141100 61004
5.4.a
Packet Pg. 30
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
FORENSIC SERVICES DIVISION FORENSIC SVCS 1/24 $3,047.87 4/26/2024 30790 SRPD-2401 34341100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 1/24 $132.87 4/26/2024 30790 SRPD-2401-SUPP 34341100 61004 FORENSIC SERVICES DIVISION FORENSIC SVCS 2/24 $2,196.87 4/26/2024 30790 SRPD-2402 34341100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 2/24 $310.02 4/26/2024 30790 SRPD-2402-SUPP 34341100 61004 FORENSIC SERVICES DIVISION FORENSIC SVCS 3/24 $1,209.90 4/26/2024 30790 SRPD-2403 34341100 61004 FORENSIC SERVICES DIVISION BLOOD WITHDRAWALS 3/24 $256.88 $19,336.26 4/26/2024 30790 SRPD-2403-SUPP 34341100 61004 FORENSICS 360 REG/K.O'BRIEN $311.85 4/26/2024 30847 71784 10141500 65001 FORENSICS 360 REG/K.O'BRIEN $183.15 $495.00 4/26/2024 30847 71784 34341500 65001 FRANCHISE TAX BOARD TRUSTEE $151.94 $151.94 4/19/2024 30683 4/19 CASE#54998710 10100000 20414 FRANK & GROSSMAN LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $21,612.00 4/12/2004 30574 27132 10153615 61106 FRANK & GROSSMAN LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $24,919.00 $46,531.00 4/12/2004 30574 27132 34353675 61106 FREEDOMPAY, INC TICKETING GATEWAY FEES $64.20 $64.20 4/26/2024 30791 INV995956 10160100 61001 FRONTIER ENERGY, INC FLEET ELECTRIFICATION STUDY CIP 40000 $8,729.50 $8,729.50 4/26/2024 30792 194249 40100000 67012 FRONTPOINT SECURITY EVIDENCE ALARM FEE $33.07 4/26/2024 30847 71754 10141600 61001 FRONTPOINT SECURITY EVIDENCE ALARM FEE $19.42 $52.49 4/26/2024 30847 71754 34341600 61001 GANDHAM, SIRISHA VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30697 1064 34751603 61001 GARIMELLA, SRIKANTH VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30698 1066 34751603 61001 GARTON TRACTOR INC KUBOTA CLUTCH REPLACEMENT/SVC #3010 $4,524.14 $4,524.14 4/5/2024 30421 W0441106 10153702 61101 GAULT, JENNIFER CPRS CONFERENCE $96.50 $96.50 4/26/2024 30793 REIMB 2/28-3/1 10160105 65001 GEA PARTS LLC ICE MAKER REPLACEMENT $132.93 $132.93 4/26/2024 30847 71735 10153401 62008 GIANNI'S ITALIAN BISTRO VOLUNTEER APPRECIATION DINNER $1,194.89 4/19/2024 30684 1312 10141402 65101 GIANNI'S ITALIAN BISTRO VOLUNTEER APPRECIATION DINNER $701.76 $1,896.65 4/19/2024 30684 1312 34341402 65101 GLESS, ABBEY ACTIVITY REFUND $286.25 $286.25 4/12/2004 30608 67064661 10100000 20108 GOLDEN STATE FLEET SERVICES TOW SVC $78.75 4/19/2024 30685 14-19354 10142500 61111 GOLDEN STATE FLEET SERVICES TOW SVC $78.75 4/19/2024 30685 14-19355 10142500 61111 GOLDEN STATE FLEET SERVICES TOW SVC/FLAT TIRE $110.25 4/19/2024 30685 14-19401 10142500 61111 GOLDEN STATE FLEET SERVICES TOW SVC $46.25 4/19/2024 30685 14-19354 34342500 61111 GOLDEN STATE FLEET SERVICES TOW SVC $46.25 4/19/2024 30685 14-19355 34342500 61111 GOLDEN STATE FLEET SERVICES TOW SVC/FLAT TIRE $64.75 $425.00 4/19/2024 30685 14-19401 34342500 61111 GONZALEZ, LUKAS RETURN OF PROPERTY SRPD CASE SR24-00839 $755.00 $755.00 4/26/2024 30814 SR24-00839 10100000 20620
5.4.a
Packet Pg. 31
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
GONZALEZ, RICARDO COMPUTER LOAN REIMBURSEMENT $3,000.00 $3,000.00 4/26/2024 30794 4/17/24 10100000 11011 GOOGLE GOOGLE STORAGE $1.99 $1.99 4/26/2024 30847 71677 10112200 62202 GOTO TECHNOLOGIES USA, INC LASTPASS LICENSE 3/24-5/24 $15.84 $15.84 4/26/2024 30847 71818 10123100 62008 GRAINGER, INC VEHICLE FIRE EXTINGUISHERS $346.09 4/12/2004 30575 9061152980 10153703 62008 GRAINGER, INC POLY MAILERS/RESPIRATORY MASK FILTERS $90.51 4/12/2004 30575 9053263969 10153100 62017 GRAINGER, INC LITHIUM BATTERY/SLOAN FAUCETS $205.89 4/5/2024 30422 9058491532 10153400 62008 GRAINGER, INC VOLTAGE TESTER $80.19 4/26/2024 30795 9083347386 34353415 62008 GRAINGER, INC EVIDENCE SUPPLIES $28.44 4/26/2024 30847 71577 10141600 62008 GRAINGER, INC EVIDENCE SUPPLIES $16.71 $767.83 4/26/2024 30847 71577 34341600 62008 GREENE, RICK RENTAL DEPOSIT REFUND $100.00 4/5/2024 30460 66565649 10100000 20108 GREENE, RICK RENTAL DEPOSIT REFUND $500.00 $600.00 4/5/2024 30461 66565661 10100000 20108 GYAMFI, DORCAS RENTAL CANCELLATION $975.00 $975.00 4/5/2024 30462 66564563 10100000 20108 GYAMFI, DORPET RENTAL DEPOSIT REFUND $100.00 $100.00 4/5/2024 30463 66703260 10100000 20108 HAN, YUN ACTIVITY REFUND $51.00 $51.00 4/19/2024 30717 67473641 10100000 20108 HANDDRYERSUPPLY.COM ELECTRIC HAND DRYERS $697.16 $697.16 4/12/2004 30576 5023 40100000 67012 HANSAMO SAN RAMON THEATER SETTLEMENT #27478 $2,074.00 4/26/2024 30823 68289488 10100000 20108 HANSAMO SAN RAMON THEATER DEPOSIT REFUND $400.00 $2,474.00 4/26/2024 30824 68289505 10100000 20108 HD SUPPLY JANITORIAL SUPPLIES $1,232.18 4/12/2004 30577 797019478 10153600 62010 HD SUPPLY JANITORIAL SUPPLIES $3,000.00 4/12/2004 30577 797019486 10153400 62010 HD SUPPLY JANITORIAL SUPPLIES $1,232.18 4/12/2004 30577 797019478 34353600 62010 HD SUPPLY JANITORIAL SUPPLIES $2,137.26 $7,601.62 4/12/2004 30577 797019486 34353400 62010 HDL SOFTWARE, LLC TOT MANAGEMENT SVC/STR ADMIN RETURNS PROCESSED $641.03 $641.03 4/12/2004 30578 SIN037097 10100000 41070 HILTON HOTEL LUNCH PCA (2) $65.13 4/26/2024 30847 71585 10131100 65003 HILTON HOTEL LODGING/D.CHAMBERLAIN $231.64 4/26/2024 30847 71587 10131100 65003 HILTON HOTEL LODGING/PLANNING COMMISSIONER $256.44 4/26/2024 30847 71758 10131100 65003 HILTON HOTEL LODGING/PLANNING COMMISSIONER $231.64 4/26/2024 30847 71759 10131100 65003 HILTON HOTEL LODGING/PLANNING COMMISSIONER $231.64 $1,016.49 4/26/2024 30847 71760 10131100 65003 HISTORICAL FOLK TOYS VICTORIAN LIFE EDUCATIONAL REPLACEMENT TOYS/TOOLS $322.03 $322.03 4/26/2024 30847 71723 10160537 62016 HOLLAND, MARK TUITION REIMBURSEMENT $4,374.00 $4,374.00 4/26/2024 30796 1/9-4/15 10122300 65002 HOME DEPOT NEW IRRIGATION INSTALLATION SUPPLIES $106.87 4/26/2024 30847 71734 10153411 62001
5.4.a
Packet Pg. 32
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
HOME DEPOT TRASH CAN PAINT/SUPPLIES $247.04 4/26/2024 30847 71624 10153602 62008 HOME DEPOT BASEBALL BACK STOP REPAIR SUPPLIES $164.76 4/26/2024 30847 71659 10153615 62008 HOME DEPOT BASEBALL BACK STOP REPAIR SUPPLIES $189.89 4/26/2024 30847 71660 10153615 62008 HOME DEPOT 5 GALLON BUCKET $9.74 4/26/2024 30847 71720 10153614 62008 HOME DEPOT PORTABLE HEATERS $239.12 4/26/2024 30847 71733 10153401 62008 HOME DEPOT WATER HOSE REPLACEMENT PARTS $19.49 4/26/2024 30847 71769 10153411 62008 HOME DEPOT MOUSE TRAPS/BAIT $60.67 4/26/2024 30847 71770 10153411 62008 HOME DEPOT IRRIGATION INSTALLATION SUPPLIES $33.92 4/26/2024 30847 71771 10153411 62008 HOME DEPOT LIGHTS/MOUSE TRAPS/FLY/YELLOW JACKET TRAPS $2.68 4/26/2024 30847 71772 10153410 62008 HOME DEPOT LIGHTS/MOUSE TRAPS/FLY/YELLOW JACKET TRAPS $25.20 4/26/2024 30847 71772 10153408 62008 HOME DEPOT LIGHTS/MOUSE TRAPS/FLY/YELLOW JACKET TRAPS $46.63 4/26/2024 30847 71772 10153409 62008 HOME DEPOT WATER FILTER REPLACEMENT $111.43 4/26/2024 30847 71773 10153401 62008 HOME DEPOT PLYWOOD REPLACEMENT RAMP $43.49 4/26/2024 30847 71776 10153606 62008 HOME DEPOT WINDOW TINT METERS 9 VOLT BATTERIES $36.73 4/26/2024 30847 71802 10142100 62008 HOME DEPOT PAINT SUPPLIES $19.69 4/26/2024 30847 71654 10153406 62012 HOME DEPOT FLOOR CLEANER/GARDEN LOCKS $5.00 4/26/2024 30847 71682 10160536 62016 HOME DEPOT FLOOR CLEANER/GARDEN LOCKS $56.38 4/26/2024 30847 71682 10160537 62016 HOME DEPOT PLANT FOOD $29.33 4/26/2024 30847 71686 10160534 62016 HOME DEPOT POST SUPPLIES $44.39 4/26/2024 30847 71589 34353805 62008 HOME DEPOT EYEWASH STATION INSTALLATION SUPPLIES $7.36 4/26/2024 30847 71652 34353417 62008 HOME DEPOT EYEWASH STATION INSTALLATION SUPPLIES $22.62 4/26/2024 30847 71653 34353417 62008 HOME DEPOT PORTA POTTY ANCHOR BOLTS $20.23 4/26/2024 30847 71661 34353656 62008 HOME DEPOT LIGHTS/MOUSE TRAPS/FLY/YELLOW JACKET TRAPS $91.00 4/26/2024 30847 71772 34353413 62008 HOME DEPOT WINDOW TINT METERS 9 VOLT BATTERIES $21.57 $1,655.23 4/26/2024 30847 71802 34342100 62008 HOSSAIN, RIAD EMRAN BADMINTON CLASS $900.00 4/26/2024 30797 22624 10160832 44063 HOSSAIN, RIAD EMRAN BADMINTON CLASS $975.00 4/26/2024 30797 22625 10160832 44063 HOSSAIN, RIAD EMRAN BADMINTON CLASS $900.00 4/26/2024 30797 22626 10160832 44063 HOSSAIN, RIAD EMRAN BADMINTON CLASS $1,140.00 4/26/2024 30797 22627 10160832 44063 HOSSAIN, RIAD EMRAN BADMINTON CLASS $3,500.00 $7,415.00 4/26/2024 30797 22628 10160832 44063 HULA WOK BBQ COMMUNITY ACADEMY DINNER $193.44 4/26/2024 30847 71626 10141403 65102 HULA WOK BBQ COMMUNITY ACADEMY DINNER $37.00 4/26/2024 30847 71638 10141403 65102 HULA WOK BBQ COMMUNITY ACADEMY DINNER $113.60 4/26/2024 30847 71626 34341403 65102 HULA WOK BBQ COMMUNITY ACADEMY DINNER $21.73 $365.77 4/26/2024 30847 71638 34341403 65102 HUNT & SONS, INC UNLEADED FUEL $3,369.02 4/12/2004 30579 943258 10153701 62020 HUNT & SONS, INC DIESEL FUEL $760.72 4/12/2004 30579 943259 10153701 62020 HUNT & SONS, INC UNLEADED FUEL $4,068.20 4/12/2004 30579 943261 10153701 62020 HUNT & SONS, INC DIESEL FUEL $598.45 4/12/2004 30579 943262 10153701 62020 HUNT & SONS, INC UNLEADED FUEL $3,909.76 4/5/2024 30423 901660 10153701 62020 HUNT & SONS, INC UNLEADED FUEL $2,364.35 4/26/2024 30798 980524 10153701 62020 HUNT & SONS, INC DIESEL FUEL $778.99 $15,849.49 4/26/2024 30798 980525 10153701 62020 HYATT REGENCY SACRAMENTO LODGING/D.HUDSON $265.69 $265.69 4/26/2024 30847 71827 10111000 65003
5.4.a
Packet Pg. 33
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
IMPACT CANOPIES AQUATIC PROGRAM CHANGING TENTS $344.49 $344.49 4/26/2024 30847 71612 10160205 62016 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $257.00 4/5/2024 30424 81 10153411 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $357.00 4/5/2024 30424 81 10153601 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $357.00 4/5/2024 30424 81 10153602 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $357.00 4/5/2024 30424 81 10153603 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $714.00 4/5/2024 30424 81 10153605 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153606 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153607 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153609 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 10153610 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153611 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153614 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 10153616 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 10153619 61104 IMPERIAL MAINTENANCE MECHANIC RESTROOM MAINT 3/24 $220.00 4/5/2024 30424 81 A 10153409 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $357.00 4/5/2024 30424 81 30153503 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353651 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353653 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353655 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353656 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353657 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353671 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 34353670 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $357.00 4/5/2024 30424 81 34353668 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353660 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 34353662 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 34353663 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353665 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 4/5/2024 30424 81 34353666 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $772.00 4/5/2024 30424 81 34353667 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $950.00 4/5/2024 30424 81 34353675 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $147.00 4/5/2024 30424 81 34353672 61104 IMPERIAL MAINTENANCE PARKS RESTROOM MAINT 3/24 $215.00 $9,020.00 4/5/2024 30424 81 34353673 61104 IMPERIAL SPRINKLER INVENTORY TOOLS $125.08 4/12/2004 30580 0014707334-001 10153704 62008 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $542.36 4/12/2004 30580 0014701643-002 34353504 62003 IMPERIAL SPRINKLER IRRIGATION RENOVATION $75.49 4/12/2004 30580 0014350230-003 40100000 67012 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $1,000.00 4/26/2024 30799 0014701643-001 30153501 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $3,700.00 4/26/2024 30799 0014701643-001 30353510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $400.00 4/26/2024 30799 0014701643-001 30553520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $100.00 4/26/2024 30799 0014701643-001 30553510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $700.00 4/26/2024 30799 0014701643-001 30753510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $950.00 4/26/2024 30799 0014701643-001 30753520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $830.00 4/26/2024 30799 0014701643-001 30953510 62003
5.4.a
Packet Pg. 34
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
IMPERIAL SPRINKLER IRRIGATION SUPPLIES $600.00 4/26/2024 30799 0014701643-001 31053520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $50.00 4/26/2024 30799 0014701643-001 31053510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $350.00 4/26/2024 30799 0014701643-001 31353520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $500.00 4/26/2024 30799 0014701643-001 31553520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $250.00 4/26/2024 30799 0014701643-001 31553510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $350.00 4/26/2024 30799 0014701643-001 31653510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $450.00 4/26/2024 30799 0014701643-001 31753510 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $150.00 4/26/2024 30799 0014701643-001 31853520 62003 IMPERIAL SPRINKLER IRRIGATION SUPPLIES $34,027.51 $45,150.44 4/26/2024 30799 0014701643-001 34353504 62003 IMSA RENEWAL/D.FEHR $100.00 $100.00 4/26/2024 30847 71655 10152304 62203 INGRAM, DANIEL MILEAGE REIMBURSEMENT $19.30 $19.30 4/12/2004 30581 REIMB 3/12 10153100 65004 IN-N-OUT BURGER IN-CUSTODY TRANSPORT DINNER $18.95 4/26/2024 30847 71708 10141700 61001 IN-N-OUT BURGER IN-CUSTODY TRANSPORT DINNER $11.13 $30.08 4/26/2024 30847 71708 34341700 61001 INTERNATIONAL CODE COUNCIL REG/V.PHILLIPS $130.00 $130.00 4/26/2024 30847 71766 10132100 65003 IPERMIT CANCELLED PERMIT $160.00 4/5/2024 30433 MECH-2024-1602 10132200 42041 IPERMIT CANCELLED PERMIT $2.72 4/5/2024 30433 MECH-2024-1602 10132100 44038 IPERMIT CANCELLED PERMIT $1.00 4/5/2024 30433 MECH-2024-1602 10132100 44040 IPERMIT CANCELLED PERMIT $20.94 4/5/2024 30433 MECH-2024-1602 20252101 47001 IPERMIT CANCELLED PERMIT $52.34 $237.00 4/5/2024 30433 MECH-2024-1602 60332100 44028 IRRIGATION ASSOCIATION REG/A.MEDEIROS $270.00 $270.00 4/26/2024 30847 71678 10153100 65001 JACOBS, SCOTT PARS/ARS PAYROLL REFUND $7,239.94 $7,239.94 4/19/2024 30693 41624 10100000 20402 JERMAIN, SALLY ADULT FITNESS CLASS $270.00 $270.00 4/26/2024 30800 22723 10160706 44059 JET MULCH MULCH INSTALLATION $3,847.75 $3,847.75 4/5/2024 30425 23772-OL 34353600 62007 JNF BROTHERS INC LIFT GATE REPAIR #PCS2 $499.44 4/12/2004 30582 208987 10153703 61101 JNF BROTHERS INC BATTERY REPLACEMENT/DIAGNOSTIC SCAN #E5 $331.08 4/12/2004 30582 209051 10153703 61101 JNF BROTHERS INC BATTERY REPLACEMENT #102 $271.65 4/12/2004 30582 209148 10153703 61101 JNF BROTHERS INC PREV MAINT/SMOG/TIRE SVC #91 $169.84 4/12/2004 30582 209307 10153703 61101 JNF BROTHERS INC TIRE MOUNT #5012 $94.75 4/5/2024 30426 208959 10153703 61101 JNF BROTHERS INC TECHNICAL DIAGNOSIS #132 $79.29 4/5/2024 30426 208329 10142500 61111 JNF BROTHERS INC CHECK ENGINE LIGHT DIAGNOSIS #140 $152.57 4/5/2024 30426 208553 10142500 61111 JNF BROTHERS INC COOLING SYSTEM REPAIRS #419 $193.30 4/5/2024 30426 208667 10142500 61111 JNF BROTHERS INC TIRE MOUNT #409 $85.58 4/5/2024 30426 208741 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #149 $74.24 4/5/2024 30426 208856 10142500 61111 JNF BROTHERS INC COOLING SYSTEM REPAIRS #147 $361.73 4/5/2024 30426 208868 10142500 61111 JNF BROTHERS INC TECHNICAL DIAGNOSIS/TRANSMISSION REPAIRS #139 $275.39 4/5/2024 30426 208880 10142500 61111
5.4.a
Packet Pg. 35
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
JNF BROTHERS INC COOLING SYSTEM REPAIRS #124 $350.09 4/5/2024 30426 208955 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE/BRAKE SVC#134 $631.54 4/5/2024 30426 209029 10142500 61111 JNF BROTHERS INC STEERING GEAR BOX REPAIRS #403 $354.61 4/5/2024 30426 209069 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #148 $73.77 4/5/2024 30426 209128 10142500 61111 JNF BROTHERS INC TECHNICAL DIAGNOSIS #132 $46.57 4/5/2024 30426 208329 34342500 61111 JNF BROTHERS INC CHECK ENGINE LIGHT DIAGNOSIS #140 $89.60 4/5/2024 30426 208553 34342500 61111 JNF BROTHERS INC COOLING SYSTEM REPAIRS #419 $113.53 4/5/2024 30426 208667 34342500 61111 JNF BROTHERS INC TIRE MOUNT #409 $50.26 4/5/2024 30426 208741 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #149 $43.60 4/5/2024 30426 208856 34342500 61111 JNF BROTHERS INC COOLING SYSTEM REPAIRS #147 $212.45 4/5/2024 30426 208868 34342500 61111 JNF BROTHERS INC TECHNICAL DIAGNOSIS/TRANSMISSION REPAIRS #139 $161.73 4/5/2024 30426 208880 34342500 61111 JNF BROTHERS INC COOLING SYSTEM REPAIRS #124 $205.61 4/5/2024 30426 208955 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE/BRAKE SVC#134 $370.91 4/5/2024 30426 209029 34342500 61111 JNF BROTHERS INC STEERING GEAR BOX REPAIRS #403 $208.26 4/5/2024 30426 209069 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #148 $43.33 4/5/2024 30426 209128 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/COOLING SYSTEM REPAIRS #135 $435.27 4/19/2024 30686 209136 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE/BRAKE SVC #144 $396.30 4/19/2024 30686 209193 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE/MOUNT SVC #143 $123.25 4/19/2024 30686 209215 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/LIGHT REPLACEMENT #146 $89.90 4/19/2024 30686 209230 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/WIPER INSTALLATION #322 $93.16 4/19/2024 30686 209273 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #147 $78.26 4/19/2024 30686 209353 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #155 $106.21 4/19/2024 30686 209354 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #309 $79.73 4/19/2024 30686 209371 10142500 61111 JNF BROTHERS INC PROGRAM SOFTWARE/VEHICLE MODULES $79.29 4/19/2024 30686 209378 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #151 $73.61 4/19/2024 30686 209389 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #152 $106.84 4/19/2024 30686 209415 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #311 $74.24 4/19/2024 30686 209430 10142500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/COOLING SYSTEM REPAIRS #135 $255.63 4/19/2024 30686 209136 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE/BRAKE SVC #144 $232.75 4/19/2024 30686 209193 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE/MOUNT SVC #143 $72.39 4/19/2024 30686 209215 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/LIGHT REPLACEMENT #146 $52.80 4/19/2024 30686 209230 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC/WIPER INSTALLATION #322 $54.72 4/19/2024 30686 209273 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #147 $45.96 4/19/2024 30686 209353 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #155 $62.37 4/19/2024 30686 209354 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #309 $46.83 4/19/2024 30686 209371 34342500 61111 JNF BROTHERS INC PROGRAM SOFTWARE/VEHICLE MODULES $46.57 4/19/2024 30686 209378 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #151 $43.23 4/19/2024 30686 209389 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #152 $62.74 4/19/2024 30686 209415 34342500 61111 JNF BROTHERS INC PREV MAINT/TIRE SVC #311 $43.60 4/19/2024 30686 209430 34342500 61111 JNF BROTHERS INC SMOG INSPECTION #94 $52.16 4/26/2024 30801 209486 10153703 61101 JNF BROTHERS INC DIAGNOSIS/BATTERY SVC/FUSE RELOCATION KIT #97 $352.17 4/26/2024 30801 209520 10153703 61101 JNF BROTHERS INC ELECTRICAL SYSTEM REPAIRS #151 $126.63 4/26/2024 30801 209429 10142500 61111 JNF BROTHERS INC ELECTRICAL SYSTEM REPAIRS #151 $74.37 $8,905.70 4/26/2024 30801 209429 34342500 61111 JOHAL, BALJIT RENTAL DEPOSIT REFUND $100.00 4/5/2024 30464 65423689 10100000 20108
5.4.a
Packet Pg. 36
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
JOHAL, BALJIT RENTAL DEPOSIT REFUND $1,000.00 $1,100.00 4/5/2024 30465 65423678 10100000 20108 JOHNSON, BEATRICE ACTIVITY REFUND $224.00 $224.00 4/5/2024 30466 66819022 10100000 20108 JONES HALL COMMUNITY FACILITIES 2014-1 - ANNEXATIONS #3, 4, 5 $5,750.00 $5,750.00 4/19/2024 30687 10141 25100000 61005 JOY FULL SERVICES UKULELE CLASSES $473.67 4/12/2004 30583 22764 10160438 44060 JOY FULL SERVICES UKULELE CLASS $400.00 $873.67 4/26/2024 30802 23285 10160706 44059 JUE'S TAEKWON DO MARTIAL ARTS CLASS $315.00 $315.00 4/12/2004 30584 22574 10160832 44063 JUSTRITE MFG COMPANY HAZARDOUS WASTE VISUAL ARTS SAFETY CANS $342.02 $342.02 4/26/2024 30847 71662 10160408 62016 JUVVIGUNTA, VIDYULLA RENTAL DEPOSIT REFUND $500.00 $500.00 4/19/2024 30718 67354720 10100000 20108 KANG, TOMMY MILEAGE REIMBURSEMENT $65.46 $65.46 4/5/2024 30427 REIMB 3/1-3/26 10160106 65004 KARUPPIAH, PAVITHRA ACTIVITY REFUND $495.00 $495.00 4/5/2024 30467 66394237 10100000 20108 KHOTKAR, DEEPALI RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30468 65423638 10100000 20108 KIDCHECK TOUCHLESS CHECK IN SOFTWARE $199.00 $199.00 4/26/2024 30847 71753 10160635 62016 KIMBALL MIDWEST SHOP/YARD SUPPLIES $23.49 4/26/2024 30803 102100553 10153701 62008 KIMBALL MIDWEST SHOP/YARD SUPPLIES $522.73 4/26/2024 30803 102100700 10153701 62008 KIMBALL MIDWEST SHOP/YARD SUPPLIES $311.03 $857.25 4/26/2024 30803 102121012 10153701 62008 KING, MIA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30469 65423589 10100000 20108 KINI, MAHIMA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30470 65423581 10100000 20108 KITES IN THE SKY, LLC ART&WIND KITE KITS $5,026.50 $5,026.50 4/26/2024 30804 5748 10160504 62016 KNIGHTS OF COLUMBUS AWARDS BANQUET/S.PERKINS $80.00 $80.00 4/19/2024 30688 4/19/24 10111000 65003 KONDAPANENI, SRINIVA RENTAL DEPOSIT REFUND $250.00 $250.00 4/19/2024 30719 67354749 10100000 20108 KOTHARI, NEHAL RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30471 65822772 10100000 20108 KOVURU, PRIYA RENTAL CANCELLATION $375.00 $375.00 4/5/2024 30472 65739536 10100000 20108 KUZNIK, JEAN COMMISSIONER STIPEND $250.00 $250.00 4/5/2024 30428 APR 2024 10131100 61012 LAND USE NAVIGATORS REG/L.HAASE $285.00 4/26/2024 30847 71757 10131100 42002 LAND USE NAVIGATORS REG/V.SANTAMARIA $285.00 $570.00 4/26/2024 30847 71603 10152200 65001
5.4.a
Packet Pg. 37
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
LANGUAGE LINE SERVICES TRANSLATION SVCS $179.85 4/26/2024 30805 11265708 10141100 61001 LANGUAGE LINE SERVICES TRANSLATION SVCS $105.63 $285.48 4/26/2024 30805 11265708 34341100 61001 LANSWEEPER LANSWEEPER STARTER ANNUAL SUBSCRIPTION $2,000.00 $2,000.00 4/26/2024 30847 71813 10123100 61010 LARSEN BROS LUMBER SIGN INSTALLATION POSTS $613.15 $613.15 4/26/2024 30847 71588 34353805 62008 LC ACTION POLICE SUPPLY FIREARMS (4) $539.40 4/26/2024 30806 463590 10142600 62017 LC ACTION POLICE SUPPLY FIREARMS (4) $2,495.75 4/26/2024 30806 463666 10142600 62017 LC ACTION POLICE SUPPLY FIREARMS (4) $5,176.50 $8,211.65 4/26/2024 30806 463720 10142600 62017 LE, TU PARS/ARS PAYROLL REFUND $416.27 $416.27 4/19/2024 30694 4162024 10100000 20402 LEAGUE OF CA CITIES REG/M.RUBIO $75.00 $75.00 4/26/2024 30847 SC-C-974612-2V2NS 10111000 65003 LEE, EVANNA ACTIVITY REFUND $120.00 $120.00 4/5/2024 30473 66517569 10100000 20108 LEEDHAM, KAYE LADY K & THE KING OF SWING SPRING CONCERT 24 $945.00 $945.00 4/26/2024 30807 LKSPRING24 10160440 44060 LEHR GPS EMITTER REPAIRS #28 $804.38 $804.38 4/12/2004 30585 SI101293 10153703 61101 LEUNG, WENDY RENTAL DEPOSIT REFUND $250.00 $250.00 4/19/2024 30720 67334619 10100000 20108 LEVERS, CAROLYNNE MARIE SENIOR FITNESS CLASSES $225.00 4/12/2004 30586 22706.08333 10160706 61001 LEVERS, CAROLYNNE MARIE SENIOR FITNESS CLASS $135.00 $360.00 4/26/2024 30808 22706.125 10160706 61001 LEVY, KYLE COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30429 APR 2024 10160101 61001 LIEBERT, CASSIDY WHITMORE LCW WORKPLACE VIOLENCE PREVENTION PLAN PACKAGE $3,500.00 $3,500.00 4/12/2004 30587 7832 10122300 65001 LINCOLN AQUATICS POOL CHEMICALS $1,205.17 4/12/2004 30588 NU251628 10153302 62022 LINCOLN AQUATICS POOL CHEMICALS $1,205.17 $2,410.34 4/12/2004 30588 NU251628 34353301 62022 LIVERMORE-PLEASANTON ADULT SPORTS COED/MEN'S UMPIRES $2,211.00 $2,211.00 4/12/2004 30589 208 10160805 61001 LONDON BRIDGE PUB LEAGUE OF CITIES PUBLIC WORKS INSTITUTE CONFERENCE $36.04 $36.04 4/26/2024 30847 71601 10152301 65003 LOOMIS ARMORED TRUCK SVC $1,457.68 $1,457.68 4/5/2024 30430 13467628 10100000 46001 LOPERA RISTORANTE DINNER PCA (4) $242.86 $242.86 4/26/2024 30847 71584 10131100 65003 LOPEZ-LUCEY, CAROL COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30431 APR 2024 10160101 61001 LOW PRICE AUTO GLASS TINT INSTALLATION #327 $182.70 4/19/2024 30689 I074851 10142500 61111 LOW PRICE AUTO GLASS TINT INSTALLATION #327 $107.30 $290.00 4/19/2024 30689 I074851 34342500 61111
5.4.a
Packet Pg. 38
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
LSA ASSOCIATES, INC TASK 9 -CROW CANYON/IRON HORSE TRAIL OVERCROSSING $777.50 4/26/2024 30809 192489 40100000 67012 LSA ASSOCIATES, INC TASK 9 -CROW CANYON/IRON HORSE TRAIL OVERCROSSING $2,571.25 $3,348.75 4/26/2024 30809 193033 40100000 67012 LUCKY REFRESHMENTS $32.47 $32.47 4/26/2024 30847 71820 10160530 62016 LYFT RIDE SVC/D.CHAMBERLAIN $53.80 $53.80 4/26/2024 30847 71586 10131100 65003 MAINS'L CALIFORNIA LLC ACTIVITY REFUND $1,000.00 $1,000.00 4/12/2004 30609 67084733 10100000 20108 MANN, NATHAN PARS/ARS PAYROLL REFUND $936.38 $936.38 4/19/2024 30695 4162024 10100000 20402 MARKETPLACE AT SAN RAMON LLC COMMON AREAS INS FEE $1,754.91 4/19/2024 30690 725-725052 3/24 10153404 61007 MARKETPLACE AT SAN RAMON LLC COMMON AREAS INS FEE $5,310.44 $7,065.35 4/19/2024 30690 725-725052 4/24 10153404 61007 MARRI, SAGAR RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30474 65739324 10100000 20108 MARRIOTT HOTEL LODGING/S.ALLEN $377.17 4/26/2024 30847 71789 10141500 65001 MARRIOTT HOTEL LODGING/S.ALLEN $221.51 $598.68 4/26/2024 30847 71789 34341500 65001 MASSONE MECHANICAL REFRIGERATOR REPAIRS $663.57 $663.57 4/26/2024 30810 26827878 40100000 67012 MCKINNEY, BRADEY USE FORCE AND DE-ESCALATION COURSE $137.03 4/26/2024 30811 REIMB 3/24-3/27 10141500 65001 MCKINNEY, BRADEY USE FORCE AND DE-ESCALATION COURSE $80.47 $217.50 4/26/2024 30811 REIMB 3/24-3/27 34341500 65001 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 12/14/23 $887.00 4/12/2004 30590 66979 10153403 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 3/14/24 $912.00 4/12/2004 30590 67270 10153403 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 3/14/24 $1,550.00 4/12/2004 30590 67271 10153404 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 3/14/24 $894.00 4/12/2004 30590 67259 34353413 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 3/15/24 $1,229.00 4/12/2004 30590 67260 34353414 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 3/14/24 $308.00 4/12/2004 30590 67267 34353412 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/11/24 $894.00 4/26/2024 30812 67372 10153409 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/11/24 $1,366.00 4/26/2024 30812 67375 10153403 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/11/24 $480.00 4/26/2024 30812 67379 10153402 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/11/24 $1,234.00 4/26/2024 30812 67380 10153404 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/12/24 $894.00 4/26/2024 30812 67392 10153408 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/12/24 $3,114.00 4/26/2024 30812 67393 10153401 61113 MCNEVIN CLEANING SPECIALIST CARPET CLEANING 4/11/24 $894.00 $14,656.00 4/26/2024 30812 67373 34353412 61113 MDVIP RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30475 65966906 10100000 20108 MEEDER PUBLIC FUNDS INVESTMENT ADV SVC 1/24-3/24 $6,000.00 $6,000.00 4/19/2024 30691 SAN RAMON 67 60100000 46001 MEETUP MEETUP RENEWAL FEE $98.94 $98.94 4/26/2024 30847 71722 10160800 61001 MENDES, ANDREW MILEAGE REIMBURSEMENT $20.04 4/26/2024 30813 REIMB 3/5-3/27 10160600 65004
5.4.a
Packet Pg. 39
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
MENDES, ANDREW MILEAGE REIMBURSEMENT $3.08 4/26/2024 30813 REIMB 3/5-3/27 10160630 65004 MENDES, ANDREW MILEAGE REIMBURSEMENT $14.67 $37.79 4/26/2024 30813 REIMB 3/5-3/27 10160830 65004 MICHAELS CRAFT SUPPLIES $16.52 4/26/2024 30847 71687 10160535 62016 MICHAELS ACTIVITY SUPPLIES $18.05 $34.57 4/26/2024 30847 71750 10160635 62016 MILLEN, COLLEEN YOGA CLASS $231.00 $231.00 4/12/2004 30591 22715 10160802 44062 MIRACLE PLAYSYSTEMS, INC RETENTION RELEASE 955566 $14,534.29 $14,534.29 4/5/2024 30432 FINAL 40100000 20105 MITRA, PARTHA COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30434 APR 2024 10160101 61001 MOBILE MODULAR MGMT DVSC SUPERVISOR BLDG LEASE $1,355.09 $1,355.09 4/19/2024 30703 2550908 34353415 61201 MOEHLE, CHARLES M RETURN OF PROPERTY SRPD CASE SR22-03387 $3,362.00 $3,362.00 4/26/2024 30815 SR22-03387 10100000 20620 MONTEMAYOR, TROY CAPE 2024 TRAINING SEMINAR $128.84 4/19/2024 30704 REIMB 3/25-3/29 10141500 65001 MONTEMAYOR, TROY CAPE 2024 TRAINING SEMINAR $75.66 $204.50 4/19/2024 30704 REIMB 3/25-3/29 34341500 65001 MONUMENT CAR PARTS CREDIT-BATTERY CORE RETURN -$20.00 4/12/2004 30596 709765 10153703 62008 MONUMENT CAR PARTS VELCRO STRAPS $17.94 4/12/2004 30596 710373 10153703 62008 MONUMENT CAR PARTS AIR FILTER $50.97 4/12/2004 30596 710762 10153703 62008 MONUMENT CAR PARTS FUEL CAPS $23.56 $72.47 4/26/2024 30816 712118 10153703 62008 MORA, EDGAR MILEAGE REIMBURSEMENT $19.30 4/12/2004 30597 REIMB 3/18-3/19 10153100 65004 MORA, EDGAR RENTAL DEPOSIT REFUND $500.00 $519.30 4/19/2024 30721 67354667 10100000 20108 MORAN, SEAN RETURN OF PROPERTY SRPD CASE SR21-03295 $490.00 $490.00 4/12/2004 30594 SR21-03295 10100000 20620 MOSSA, SOFIA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30476 66239851 10100000 20108 MRS MILLERS HOMEMADE TOMATO JAM $55.00 $55.00 4/26/2024 30847 71683 10160537 62016 NAFA REG/T.ANDERSON $549.00 4/26/2024 30847 71696 10153100 62203 NAFA REG/T.ANDERSON $146.00 4/26/2024 30847 71696 10153100 65001 NAFA ESSENTIALS OF FLEET MANAGEMENT SEMINAR $349.00 $1,044.00 4/26/2024 30847 71697 10153100 65001 NAINA RAJARAM SHASTRI DANCE CLASSES $200.00 $200.00 4/26/2024 30817 22639-23983 10160436 44060 NAPA SOLANO SANE/SART FORENSIC EXAM SVC $1,512.00 4/26/2024 30818 6728 10141700 61004 NAPA SOLANO SANE/SART FORENSIC EXAM SVC $888.00 $2,400.00 4/26/2024 30818 6728 34341700 61004 NARKADAMILLI, PURUSH RENTAL DEPOSIT REFUND $100.00 4/5/2024 30477 66703104 10100000 20108 NARKADAMILLI, PURUSH RENTAL DEPOSIT REFUND $440.00 $540.00 4/5/2024 30478 66703161 10100000 20108
5.4.a
Packet Pg. 40
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
NATIONAL NOTARY ASSOCIATION RENEWAL/D.HINCE $80.00 $80.00 4/26/2024 30847 71602 10152100 62203 NETWORK INNOVATIONS US INC SATELLITE PHONE SVC 3/24 $195.37 4/19/2024 30705 24032908521 10142400 61301 NETWORK INNOVATIONS US INC SATELLITE PHONE SVC 3/24 $114.74 $310.11 4/19/2024 30705 24032908521 34342400 61301 NEVCO SCOREBOARD PARTS $116.68 $116.68 4/12/2004 30598 258157 10153410 62009 NEW IMAGE LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $1,780.00 4/12/2004 30599 146421 10153411 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $642.00 4/12/2004 30599 146421 10153402 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $919.00 4/12/2004 30599 146421 10153401 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $733.00 4/12/2004 30599 146421 10153705 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINTENANCE 3/24 $232.00 4/12/2004 30599 146423 33053520 61106 NEW IMAGE LANDSCAPE LANDSCAPE RENOVATION $6,041.50 4/12/2004 30599 420225 40100000 67012 NEW IMAGE LANDSCAPE LANDSCAPE RENOVATION $7,203.05 4/5/2024 30435 420287 40100000 67012 NEW IMAGE LANDSCAPE LANDSCAPE RENOVATION $4,063.50 4/19/2024 30706 420324 40100000 67012 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $723.00 4/26/2024 30819 146419 10153603 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,601.00 4/26/2024 30819 146419 10153602 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,064.00 4/26/2024 30819 146419 10153601 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,452.00 4/26/2024 30819 146419 10153614 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $577.00 4/26/2024 30819 146419 10153611 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $297.00 4/26/2024 30819 146419 10153610 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $509.00 4/26/2024 30819 146419 10153609 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $721.00 4/26/2024 30819 146419 10153607 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $918.00 4/26/2024 30819 146419 10153608 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $183.00 4/26/2024 30819 146419 10153606 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $401.00 4/26/2024 30819 146419 10153604 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $7,304.00 4/26/2024 30819 146419 10153605 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,205.00 4/26/2024 30819 146419 10153619 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,061.00 4/26/2024 30819 146419 10153612 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $426.00 4/26/2024 30819 146419 10153617 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $590.00 4/26/2024 30819 146419 10153616 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $206.00 4/26/2024 30819 146419 10153618 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $279.00 4/26/2024 30819 146420 30153503 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $437.00 4/26/2024 30819 146420 30153502 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $21,754.00 4/26/2024 30819 146420 30153501 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,134.00 4/26/2024 30819 146422 30353510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $92.00 4/26/2024 30819 146422 30453510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $92.00 4/26/2024 30819 146422 30453520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $401.00 4/26/2024 30819 146422 30553510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $388.00 4/26/2024 30819 146422 30553520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,116.00 4/26/2024 30819 146422 30653510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $527.00 4/26/2024 30819 146422 30653520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,021.00 4/26/2024 30819 146422 30753510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,984.00 4/26/2024 30819 146422 30753520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $202.00 4/26/2024 30819 146422 30853510 61106
5.4.a
Packet Pg. 41
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $411.00 4/26/2024 30819 146422 30953510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $246.00 4/26/2024 30819 146422 31053510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $340.00 4/26/2024 30819 146422 31053520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $375.00 4/26/2024 30819 146422 31153510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $216.00 4/26/2024 30819 146422 31253510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,022.00 4/26/2024 30819 146422 31353510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $890.00 4/26/2024 30819 146422 31353520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $273.00 4/26/2024 30819 146422 31453510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $91.00 4/26/2024 30819 146422 31553510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $114.00 4/26/2024 30819 146422 31553520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $290.00 4/26/2024 30819 146422 31653510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $450.00 4/26/2024 30819 146422 31753510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $40.00 4/26/2024 30819 146422 31853510 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $217.00 4/26/2024 30819 146422 31853520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $293.00 4/26/2024 30819 146422 31953520 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $71,918.00 4/26/2024 30819 146418 34353504 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,991.00 4/26/2024 30819 146419 34353613 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $990.00 4/26/2024 30819 146419 34353657 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,014.00 4/26/2024 30819 146419 34353656 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $375.00 4/26/2024 30819 146419 34353658 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $486.00 4/26/2024 30819 146419 34353659 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,263.00 4/26/2024 30819 146419 34353655 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $803.00 4/26/2024 30819 146419 34353653 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $633.00 4/26/2024 30819 146419 34353651 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,683.00 4/26/2024 30819 146419 34353652 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,417.00 4/26/2024 30819 146419 34353666 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,311.00 4/26/2024 30819 146419 34353665 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $731.00 4/26/2024 30819 146419 34353664 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,582.00 4/26/2024 30819 146419 34353663 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $539.00 4/26/2024 30819 146419 34353662 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $620.00 4/26/2024 30819 146419 34353660 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $234.00 4/26/2024 30819 146419 34353661 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,073.00 4/26/2024 30819 146419 34353668 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $527.00 4/26/2024 30819 146419 34353669 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $692.00 4/26/2024 30819 146419 34353670 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $352.00 4/26/2024 30819 146419 34353654 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $2,390.00 4/26/2024 30819 146419 34353673 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $234.00 4/26/2024 30819 146419 34353672 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $481.00 4/26/2024 30819 146419 34353674 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $551.00 4/26/2024 30819 146419 34353671 61106 NEW IMAGE LANDSCAPE LANDSCAPE MAINT 3/24 $1,034.00 4/26/2024 30819 146419 34353676 61106 NEW IMAGE LANDSCAPE LANDSCAPE RENOVATION $6,708.00 $183,179.05 4/26/2024 30819 420376 40100000 67012 NEWCOMER, MICHELLE RENTAL DEPOSIT REFUND $1,000.00 $1,000.00 4/5/2024 30479 66239972 10100000 20108
5.4.a
Packet Pg. 42
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
NGUYEN, TERI ACTIVITY REFUND $100.00 4/5/2024 30480 65965020 10100000 20108 NGUYEN, TERI RENTAL DEPOSIT REFUND $500.00 $600.00 4/5/2024 30481 65965004 10100000 20108 NIRMAL, MAHESH VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30699 1062 34751603 61001 NM FINE ART A&W ARTWORK PRINTING/FRAMING $346.00 $346.00 4/26/2024 30847 71592 10160504 61001 NORTHSTAR CHEMICAL POOL CHEMICALS $3,355.48 4/5/2024 30436 277332 10153302 62022 NORTHSTAR CHEMICAL POOL CHEMICALS $916.70 4/5/2024 30436 277641 10153302 62022 NORTHSTAR CHEMICAL POOL CHEMICALS $763.91 $5,036.09 4/5/2024 30436 277642 34353301 62022 O'BRIEN, KATRINA CRIME SCENE DOCUMENTATION SKETCHING/DIAGRAMMING $154.39 4/26/2024 30820 REIMB 4/3-4/5 10141500 65001 O'BRIEN, KATRINA CRIME SCENE DOCUMENTATION SKETCHING/DIAGRAMMING $90.67 $245.06 4/26/2024 30820 REIMB 4/3-4/5 34341500 65001 ODP BUSINESS SOLUTIONS LLC FAN $35.88 4/12/2004 30600 3.57338E+11 10121100 62101 ODP BUSINESS SOLUTIONS LLC MARKERS $6.69 4/12/2004 30600 3.57341E+11 10121100 62101 ODP BUSINESS SOLUTIONS LLC TAPE $22.66 4/12/2004 30600 3.57341E+11 10121100 62101 ODP BUSINESS SOLUTIONS LLC PAPER $146.93 4/12/2004 30600 3.58404E+11 10151100 62101 ODP BUSINESS SOLUTIONS LLC INK CARTRIDGE $39.13 4/12/2004 30600 3.59325E+11 10152100 62101 ODP BUSINESS SOLUTIONS LLC CARTRIDGE INK (5) $124.83 4/12/2004 30600 3.59326E+11 10152100 62101 ODP BUSINESS SOLUTIONS LLC LABELS/MARKERS $11.18 4/12/2004 30600 3.5955E+11 10122100 62101 ODP BUSINESS SOLUTIONS LLC PERSONAL/CONFIDENTIAL INTERDEPARTMENT ENVELOPES $66.62 4/12/2004 30600 3.5955E+11 10122100 62101 ODP BUSINESS SOLUTIONS LLC INK CARTRIDGE (2) $54.35 4/12/2004 30600 3.59922E+11 10152100 62101 ODP BUSINESS SOLUTIONS LLC HANDWASH $28.32 4/5/2024 30437 3.51342E+11 10141100 62101 ODP BUSINESS SOLUTIONS LLC DOCUMENT STAND/LAMINATING POUCHES $31.29 4/5/2024 30437 3.56149E+11 10153100 62101 ODP BUSINESS SOLUTIONS LLC LABEL MAKER/BATTERIES/TAPE/PAPER $279.52 4/5/2024 30437 3.56692E+11 10121100 62101 ODP BUSINESS SOLUTIONS LLC INTERDEPARTMENT ENVELOPES $131.90 4/5/2024 30437 3.57128E+11 10122100 62101 ODP BUSINESS SOLUTIONS LLC IPHONE CASE $13.91 4/5/2024 30437 3.5774E+11 10151100 62101 ODP BUSINESS SOLUTIONS LLC USB-C LIGHTNING CABLE $31.54 4/5/2024 30437 3.5774E+11 10151100 62101 ODP BUSINESS SOLUTIONS LLC HANDWASH $16.64 4/5/2024 30437 3.51342E+11 34341100 62101 ODP BUSINESS SOLUTIONS LLC HEADSET $27.70 4/5/2024 30437 3.5774E+11 34751600 62101 ODP BUSINESS SOLUTIONS LLC TONER $71.95 4/19/2024 30707 3.55705E+11 10141100 62101 ODP BUSINESS SOLUTIONS LLC SHREDDER LUBRICANT SHEETS $21.74 4/19/2024 30707 3.57366E+11 10153100 62101 ODP BUSINESS SOLUTIONS LLC FILE FOLDERS $9.78 4/19/2024 30707 3.57367E+11 10153100 62101 ODP BUSINESS SOLUTIONS LLC TONER $42.26 4/19/2024 30707 3.55705E+11 34341100 62101 ODP BUSINESS SOLUTIONS LLC TAPE/PENS/POST ITS/TONER/LAMINATOR POUCHES $339.92 4/26/2024 30821 3.53413E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC TONER (4) $671.51 4/26/2024 30821 3.56452E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC TONER $169.30 4/26/2024 30821 3.56458E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC TONER $167.61 4/26/2024 30821 3.59145E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC PAPER CLIPS $4.88 4/26/2024 30821 3.59189E+11 10114100 62101 ODP BUSINESS SOLUTIONS LLC ENVELOPES $41.75 4/26/2024 30821 3.59198E+11 10114100 62101 ODP BUSINESS SOLUTIONS LLC PAPER/LABEL MAKER/PENS/PENCILS/TAPE $145.72 4/26/2024 30821 3.59882E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC POST ITS $2.98 4/26/2024 30821 3.59887E+11 10160100 62101 ODP BUSINESS SOLUTIONS LLC CREDIT-BLACK INK CARTRIDGE -$39.13 $2,719.36 4/26/2024 30821 3.59924E+11 10152100 62101
5.4.a
Packet Pg. 43
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
OLSON, BRADLEY A MARTIAL ARTS CLASS $600.00 4/26/2024 30822 22563 10160832 44063 OLSON, BRADLEY A MARTIAL ARTS CLASS $660.00 4/26/2024 30822 22566 10160832 44063 OLSON, BRADLEY A MARTIAL ARTS CLASS $960.00 $2,220.00 4/26/2024 30822 22570 10160832 44063 ONE ON ONE BBALL BASKETBALL CLASS $1,620.00 4/12/2004 30601 22634 10160832 44063 ONE ON ONE BBALL BASKETBALL CLASS $1,620.00 $3,240.00 4/12/2004 30601 22637 10160832 44063 OREILLY AUTO PARTS CAPSULES/MOTOROIL $82.08 4/12/2004 30602 5908-324207 10142500 62019 OREILLY AUTO PARTS CAPSULES/MOTOROIL $48.21 $130.29 4/12/2004 30602 5908-324207 34342500 62019 ORION SAFETY PRODUCT FLARES $1,165.87 4/5/2024 30438 319046 10142500 62019 ORION SAFETY PRODUCT FLARES $684.71 $1,850.58 4/5/2024 30438 319046 34342500 62019 OSELAND, JULIA COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30439 APR 2024 10160101 61001 OTIS ELEVATOR COMPANY STATE 5 YEAR LOAD TEST REQUIREMENT $3,725.00 $3,725.00 4/12/2004 30603 SK18645001 10153419 61101 OUTDOOR LEARNING STORE NATURE DAY CAMP TOOLS $239.18 $239.18 4/26/2024 30847 71724 10160540 62016 OWENS, DAVID ALLEN COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30440 APR 2024 10160101 61001 P&A GROUP RETIREE BILLING 3/24 $27.00 4/12/2004 30604 3733465 10122600 61001 P&A GROUP COBRA BILLING FEE 3/24 $48.00 4/5/2024 30441 3732474 10122600 61001 P&A GROUP CALPERS RETIREE 3/24 $652.50 4/5/2024 30442 5000170 10122600 61001 P&A GROUP COMMUTE FLEX FEE 4/24 $10.50 4/5/2024 30442 F75045004236 10122600 61001 P&A GROUP FSA FLEX FEE 4/24 $1,068.00 $1,806.00 4/5/2024 30442 F75045004237 10122600 61001 PANDA EXPRESS COMMUNITY ACADEMY DINNER $166.48 4/26/2024 30847 71625 10141403 65102 PANDA EXPRESS COMMUNITY ACADEMY DINNER $97.78 $264.26 4/26/2024 30847 71625 34341403 65102 PANERA BREAD INTERVIEW PANEL LUNCH $162.40 $162.40 4/26/2024 30847 71607 10122400 62102 PARADISE BOATHOUSE PCA LUNCH/L.BARR $30.00 $30.00 4/26/2024 30847 71739 10131100 65003 PARK, JOSEPH PARS/ARS PAYROLL REFUND $641.08 $641.08 4/19/2024 30696 41624 10100000 20402 PARS PARS ARS ADMIN FEE 2/24 $1,014.73 $1,014.73 4/19/2024 30708 55301 10122600 61001 PATEL, DARSHAK VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30700 1061 34751603 61001 PATHAYATHIRAI, THAIPOOSA RENTAL DEPOSIT REFUND $1,000.00 4/5/2024 30482 65423712 10100000 20108 PATHAYATHIRAI, THAIPOOSA RENTAL DEPOSIT REFUND $100.00 $1,100.00 4/5/2024 30483 65423704 10100000 20108 PG & E GAS & ELECTRIC 2/12-3/12 $540.29 4/12/2004 30625 1522605446-6 2/24 10153411 61304 PG & E GAS & ELECTRIC 2/12-3/12 $4,930.86 4/12/2004 30625 1522605446-6 2/24 10153701 61304
5.4.a
Packet Pg. 44
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
PG & E GAS & ELECTRIC 2/12-3/12 $7,063.78 4/12/2004 30625 1522605446-6 2/24 10153408 61304 PG & E GAS & ELECTRIC 2/12-3/12 $6,683.10 4/12/2004 30625 1522605446-6 2/24 10153404 61304 PG & E GAS & ELECTRIC 2/12-3/12 $86.01 4/12/2004 30625 1522605446-6 2/24 10153405 61304 PG & E GAS & ELECTRIC 2/12-3/12 $11,903.37 4/12/2004 30625 1522605446-6 2/24 10153403 61304 PG & E GAS & ELECTRIC 2/12-3/12 $16,915.74 4/12/2004 30625 1522605446-6 2/24 10153402 61304 PG & E GAS & ELECTRIC 2/12-3/12 $10,956.67 4/12/2004 30625 1522605446-6 2/24 10153401 61304 PG & E GAS & ELECTRIC 2/12-3/12 $31,065.96 4/12/2004 30625 1522605446-6 2/24 10153302 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$45.64 4/12/2004 30625 1688948633-4 3/24 10153618 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$28.89 4/12/2004 30625 1688948633-4 3/24 10153615 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$27.88 4/12/2004 30625 1688948633-4 3/24 10153619 61304 PG & E GAS & ELECTRIC 2/27-3/26 $76.78 4/12/2004 30625 1688948633-4 3/24 10153601 61304 PG & E GAS & ELECTRIC 2/27-3/26 $1,143.61 4/12/2004 30625 1688948633-4 3/24 10153602 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$45.27 4/12/2004 30625 1688948633-4 3/24 10153603 61304 PG & E GAS & ELECTRIC 2/27-3/26 $418.87 4/12/2004 30625 1688948633-4 3/24 10153606 61304 PG & E GAS & ELECTRIC 2/27-3/26 $5,166.59 4/12/2004 30625 1688948633-4 3/24 10153605 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$30.78 4/12/2004 30625 1688948633-4 3/24 10153608 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$23.67 4/12/2004 30625 1688948633-4 3/24 10153611 61304 PG & E GAS & ELECTRIC 2/27-3/26 -$42.36 4/12/2004 30625 1688948633-4 3/24 10153614 61304 PG & E GAS & ELECTRIC 2/12-3/12 $339.14 4/12/2004 30625 1522605446-6 2/24 30353510 61304 PG & E GAS & ELECTRIC 2/12-3/12 $1,904.17 4/12/2004 30625 1522605446-6 2/24 30653510 61304 PG & E GAS & ELECTRIC 2/12-3/12 $2,391.89 4/12/2004 30625 1522605446-6 2/24 34353413 61304 PG & E GAS & ELECTRIC 2/12-3/12 $8,318.97 4/12/2004 30625 1522605446-6 2/24 34353412 61304 PG & E GAS & ELECTRIC 2/12-3/12 $2,804.25 4/12/2004 30625 1522605446-6 2/24 34353415 61304 PG & E GAS & ELECTRIC 2/12-3/12 $3,547.53 4/12/2004 30625 1522605446-6 2/24 34353414 61304 PG & E GAS & ELECTRIC 2/15-3/15 $24,518.88 4/12/2004 30625 3982663257-0 2/24 34353807 61304 PG & E GAS & ELECTRIC 2/23-3/24 $600.61 4/5/2024 30512 1055345242-5 3/24 10153411 61304 PG & E GAS & ELECTRIC 2/23-3/24 $72.95 4/5/2024 30512 4719232246-0 3/24 10153411 61304 PG & E GAS & ELECTRIC 2/23-3/24 $310.98 4/5/2024 30512 8146634615-2 3/24 10153411 61304 PG & E GAS & ELECTRIC 1/27-2/27 $8,591.77 4/5/2024 30512 9783017412-0 2/24 10153809 61304 PG & E GAS & ELECTRIC 1/31-2/29 $5,492.92 4/19/2024 30735 6975913590-3 2/24 34353809 61304 PG & E GAS & ELECTRIC 3/6-4/2 $49,538.18 4/26/2024 30829 3399329961-0 3/24 30253807 61304 PG & E GAS & ELECTRIC 2/26-3/25 $8,352.93 4/26/2024 30829 0230348246-3 3/24 34353305 61304 PG & E GAS & ELECTRIC 2/26-3/25 $444.16 4/26/2024 30829 0230348246-3 3/24 34353306 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$3,492.99 4/26/2024 30829 0230348246-3 3/24 34353504 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$269.19 4/26/2024 30829 0230348246-3 3/24 34353613 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$37.96 4/26/2024 30829 0230348246-3 3/24 34353649 61304 PG & E GAS & ELECTRIC 2/26-3/25 $213.67 4/26/2024 30829 0230348246-3 3/24 34353652 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$14.90 4/26/2024 30829 0230348246-3 3/24 34353651 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$16.17 4/26/2024 30829 0230348246-3 3/24 34353653 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$18.32 4/26/2024 30829 0230348246-3 3/24 34353655 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$45.65 4/26/2024 30829 0230348246-3 3/24 34353659 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$15.75 4/26/2024 30829 0230348246-3 3/24 34353658 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$38.11 4/26/2024 30829 0230348246-3 3/24 34353656 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$12.44 4/26/2024 30829 0230348246-3 3/24 34353657 61304 PG & E GAS & ELECTRIC 2/26-3/25 $6,621.80 4/26/2024 30829 0230348246-3 3/24 34353667 61304
5.4.a
Packet Pg. 45
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
PG & E GAS & ELECTRIC 2/26-3/25 -$7.17 4/26/2024 30829 0230348246-3 3/24 34353666 61304 PG & E GAS & ELECTRIC 2/26-3/25 $92.45 4/26/2024 30829 0230348246-3 3/24 34353664 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$28.69 4/26/2024 30829 0230348246-3 3/24 34353665 61304 PG & E GAS & ELECTRIC 2/26-3/25 $51.55 4/26/2024 30829 0230348246-3 3/24 34353661 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$16.27 4/26/2024 30829 0230348246-3 3/24 34353660 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$8.98 4/26/2024 30829 0230348246-3 3/24 34353662 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$24.29 4/26/2024 30829 0230348246-3 3/24 34353663 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$43.49 4/26/2024 30829 0230348246-3 3/24 34353654 61304 PG & E GAS & ELECTRIC 2/26-3/25 $12.92 4/26/2024 30829 0230348246-3 3/24 34353670 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$45.65 4/26/2024 30829 0230348246-3 3/24 34353669 61304 PG & E GAS & ELECTRIC 2/26-3/25 $4,925.33 4/26/2024 30829 0230348246-3 3/24 34353668 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$21.75 4/26/2024 30829 0230348246-3 3/24 34353672 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$16.56 4/26/2024 30829 0230348246-3 3/24 34353673 61304 PG & E GAS & ELECTRIC 2/26-3/25 -$29.73 4/26/2024 30829 0230348246-3 3/24 34353671 61304 PG & E GAS & ELECTRIC 2/26-3/25 $119.35 $221,769.48 4/26/2024 30829 0230348246-3 3/24 36152400 61304 PIERCE AEROSPACE BEACON FOR DRONE POSITION AND INFORMATION $279.31 $279.31 4/26/2024 30847 71669 20252101 61004 PIMENTEL, DARYLL RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30484 65423610 10100000 20108 PISTELLO, MICHAEL POST MANAGEMENT COURSE $217.67 4/19/2024 30736 REIMB 3/24-3/29 10141500 65001 PISTELLO, MICHAEL POST MANAGEMENT COURSE $127.83 $345.50 4/19/2024 30736 REIMB 3/24-3/29 34341500 65001 PITNEY BOWES BANK DEPARTMENT POSTAGE $9.07 4/26/2024 30830 MARCH 2024 10153100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $4.48 4/26/2024 30830 MARCH 2024 10152100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $20.68 4/26/2024 30830 MARCH 2024 10111000 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $435.84 4/26/2024 30830 MARCH 2024 10131100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $102.88 4/26/2024 30830 MARCH 2024 10132100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $1.92 4/26/2024 30830 MARCH 2024 10160106 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $451.12 4/26/2024 30830 MARCH 2024 10131000 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $938.74 4/26/2024 30830 MARCH 2024 10114100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $21.06 4/26/2024 30830 MARCH 2024 10113100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $132.58 4/26/2024 30830 MARCH 2024 10141100 62103 PITNEY BOWES BANK DEPARTMENT POSTAGE $0.64 $2,119.01 4/26/2024 30830 MARCH 2024 34751603 62103 PITNEY BOWES GLOBAL POSTAGE MACHINE INK $189.54 $189.54 4/5/2024 30513 1024014762 10131000 62101 PIZZA MY HEART SUPERVISORS WORKSHOP LUNCH $177.45 4/26/2024 30847 71694 10141100 65003 PIZZA MY HEART SUPERVISORS WORKSHOP LUNCH $104.21 $281.66 4/26/2024 30847 71694 34341100 65003 PLAY FOUNDATION THEATER DEPOSIT REFUND $40.00 4/26/2024 30825 68133311 10100000 20108 PLAY FOUNDATION THEATER DEPOSIT REFUND $200.00 $240.00 4/26/2024 30826 68129349 10100000 20108 PLAY-WELL TEKNOLOGIES LEGO CLASS $1,958.04 4/26/2024 30831 23487 10160604 44058 PLAY-WELL TEKNOLOGIES LEGO CLASS $1,709.40 $3,667.44 4/26/2024 30831 23488 10160604 44058
5.4.a
Packet Pg. 46
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
PORTOLA PLAZA HOTEL LODGING/B.BORNSTEIN $555.82 $555.82 4/26/2024 30847 71600 10152301 65003 POWERSCHOOL HOLDINGS CITY WEBSITE ANNUAL RENEWAL 5/24/24-5/23/25 $12,172.58 $12,172.58 4/12/2004 30626 INV391954 10123400 61010 PRAHARAJU, SAILAJA RENTAL DEPOSIT REFUND $100.00 4/19/2024 30722 67334535 10100000 20108 PRAHARAJU, SAILAJA RENTAL DEPOSIT REFUND $500.00 $600.00 4/19/2024 30723 67334566 10100000 20108 PRECISION EMPRISE CITYWIDE SIDEWALK OFFSET SHAVING $479.61 $479.61 4/19/2024 30737 54614 40100000 67012 PRESIDIO SYSTEMS INC DRAINAGE MAINTENANCE $582.00 4/12/2004 30627 17188 10153701 61101 PRESIDIO SYSTEMS INC DRAINAGE MAINTENANCE $582.00 4/12/2004 30627 17200 10153701 61101 PRESIDIO SYSTEMS INC DRAINAGE MAINTENANCE $2,394.00 4/26/2024 30832 16811 34353803 61101 PRESIDIO SYSTEMS INC DRAINAGE MAINTENANCE $798.00 $4,356.00 4/26/2024 30832 16839 34553903 61101 PRIME FENCING ACADEMY LLC FENCING CLASS $1,232.00 $1,232.00 4/26/2024 30833 22805 10160832 44063 PROPERTYRADAR.COM PROPERTY RESEARCH SVC $79.00 $79.00 4/26/2024 30847 71767 10132300 61001 PUBLIC SAFETY FAMILY CONSULTATION SVCS 3/1-3/25 $1,102.50 4/19/2024 30738 P2403-209 10141100 61005 PUBLIC SAFETY FAMILY CONSULTATION SVCS 3/1-3/25 $647.50 $1,750.00 4/19/2024 30738 P2403-209 34341100 61005 RAJU, ROBINSON RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30485 65739310 10100000 20108 REBOUND BASKETBALL ACADEMY CHESS CLASS $620.00 $620.00 4/19/2024 30739 22434 10160604 44058 RED DEVIL EQUIPMENT PAINT REPLACEMENT PARTS $688.96 $688.96 4/26/2024 30847 71672 10153806 62012 REDBOX CORPORATE OFFICE DVD RENTAL $2.45 $2.45 4/26/2024 30847 71747 10160635 62016 RELIASTAR LIFE INSURANCE COMPANY ASO FEES 3/24 $293.36 4/5/2024 30514 12A6080339 61000000 65212 RELIASTAR LIFE INSURANCE COMPANY EMPLOYER PAID MEDICARE 12/23 $293.96 $587.32 4/5/2024 30515 12A5736619 10160300 50001 RENAISSANCE HOTEL LODGING/B.ADAMS $871.74 $871.74 4/26/2024 30847 71613 10160105 65001 REWIRE COMMUNITY FACILITIES RENTAL DEPOSIT REFUND $125.00 4/5/2024 30486 65966891 10100000 20108 REWIRE COMMUNITY FACILITIES RENTAL DEPOSIT REFUND $500.00 $625.00 4/19/2024 30724 67355534 10100000 20108 RICHARDSON, MICHAEL RECRUITING AND RETAINING LAW ENFORCEMENT COURSE $26.46 4/5/2024 30516 REIMB 3/19-3/20 10141500 65001 RICHARDSON, MICHAEL RECRUITING AND RETAINING LAW ENFORCEMENT COURSE $15.54 $42.00 4/5/2024 30516 REIMB 3/19-3/20 34341500 65001 ROADSAFE TRAFFIC SYSTEMS, INC SIGN INSTALL UNISTRUT POSTS $1,312.04 $1,312.04 4/12/2004 30628 200300 34353805 62008 RODAN BUILDERS, INC SROP/AQUATIC PARK RENOVATIONS CIP 200006 $127,112.85 $127,112.85 4/5/2024 30517 8 40100000 67012 ROHILA, KUNDAN ACTIVITY REFUND $30.00 $30.00 4/5/2024 30487 65785800 10100000 20108
5.4.a
Packet Pg. 47
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
ROSEVILLE TERMITE PEST CONTROL SVC $67.00 4/5/2024 30518 2230609 10153411 61114 ROSEVILLE TERMITE PEST CONTROL SVC $77.00 4/5/2024 30518 2230611 10153405 61114 ROSEVILLE TERMITE PEST CONTROL SVC $72.00 4/5/2024 30518 2230612 10153406 61114 ROSEVILLE TERMITE PEST CONTROL SVC $247.00 4/5/2024 30518 2230613 10153411 61114 ROSEVILLE TERMITE PEST CONTROL SVC $93.00 4/5/2024 30518 2230614 10153411 61114 ROSEVILLE TERMITE PEST CONTROL SVC $134.00 4/5/2024 30518 2231183 10153402 61114 ROSEVILLE TERMITE PEST CONTROL SVC $88.00 4/5/2024 30518 2234631 10153401 61114 ROSEVILLE TERMITE PEST CONTROL SVC $103.00 4/5/2024 30518 2234632 10153403 61114 ROSEVILLE TERMITE PEST CONTROL SVC $82.00 4/5/2024 30518 2236078 10153409 61114 ROSEVILLE TERMITE PEST CONTROL SVC $88.00 4/5/2024 30518 2236517 10153408 61114 ROSEVILLE TERMITE PEST CONTROL SVC $20.80 4/5/2024 30518 2236520 10153409 61114 ROSEVILLE TERMITE PEST CONTROL SVC $10.40 4/5/2024 30518 2236520 10153401 61114 ROSEVILLE TERMITE PEST CONTROL SVC $10.40 4/5/2024 30518 2236520 10153402 61114 ROSEVILLE TERMITE PEST CONTROL SVC $72.00 4/5/2024 30518 2237899 10153404 61114 ROSEVILLE TERMITE PEST CONTROL SVC $62.00 4/5/2024 30518 2230610 34353413 61114 ROSEVILLE TERMITE PEST CONTROL SVC $82.00 4/5/2024 30518 2233673 34353412 61114 ROSEVILLE TERMITE PEST CONTROL SVC $72.00 4/5/2024 30518 2233674 34353414 61114 ROSEVILLE TERMITE PEST CONTROL SVC $72.00 4/5/2024 30518 2236518 34353417 61114 ROSEVILLE TERMITE PEST CONTROL SVC $77.00 4/5/2024 30518 2236519 34353415 61114 ROSEVILLE TERMITE PEST CONTROL SVC $10.40 $1,540.00 4/5/2024 30518 2236520 34353415 61114 ROSS RECREATION EQUIPMENT INC MEMORIAL BENCH/PLAQUE $2,930.24 4/12/2004 30629 I24876 10100000 20619 ROSS RECREATION EQUIPMENT INC MEMORIAL PLAQUE $551.56 4/12/2004 30629 I24914 10100000 20619 ROSS RECREATION EQUIPMENT INC MEMORIAL BENCH/PLAQUE $2,973.55 4/12/2004 30629 I24916 10100000 20619 ROSS RECREATION EQUIPMENT INC MEMORIAL BENCH/PLAQUE $2,973.55 4/12/2004 30629 I24917 10100000 20619 ROSS RECREATION EQUIPMENT INC PLAY STRUCTURE REPLACEMENT PARTS $2,901.62 $12,330.52 4/19/2024 30740 I25109 10153603 62007 ROTARY CLUB OF SAN RAMON EDUCATOR OF THE YEAR LUNCHEON $40.00 $40.00 4/19/2024 30741 4/9/24* 10111000 65003 ROTH STAFFING TEMP EMPLOYEE SVC $746.25 $746.25 4/26/2024 30834 16147070 10121200 50006 ROUND TABLE PIZZA COMMUNITY ACADEMY DINNER $174.09 4/26/2024 30847 71639 10141403 65102 ROUND TABLE PIZZA COMMUNITY ACADEMY DINNER $102.25 $276.34 4/26/2024 30847 71639 34341403 65102 ROY, ARPITA RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30488 65965021 10100000 20108 RQI, INC DOOR HARDWARE $1,694.03 4/26/2024 30835 2633 40100000 67012 RQI, INC RESTROOM DOOR REMOVAL/INSTALLATION $11,362.49 4/26/2024 30835 2634 40100000 67012 RQI, INC RESTROOM DOOR REMOVAL/INSTALLATION $3,360.00 $16,416.52 4/26/2024 30835 2635 40100000 67012 RR DONNELLEY CO/MOORE PD FORMS $1,774.40 4/5/2024 30519 349942856 10141100 62104 RR DONNELLEY CO/MOORE PD FORMS $1,042.10 $2,816.50 4/5/2024 30519 349942856 34341100 62104 RYDETRANS SENIOR TRANSPORTATION $3,616.17 4/12/2004 30630 SR-MAR 2024 (1) 10160705 61001 RYDETRANS SENIOR TRANSPORTATION $788.42 $4,404.59 4/12/2004 30630 SR-MAR 2024 (2) 10160710 61001
5.4.a
Packet Pg. 48
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
S&J ADVERTISING, INC FACILITY ADS $1,450.00 $1,450.00 4/26/2024 30836 196661 10160108 61001 SAFELITE FULFILLMENT, INC. WINDSHIELD CHIP REPAIR #B2 $92.00 $92.00 4/12/2004 30631 06222-005109 10153703 61101 SAFEWAY STORES, INC ACTIVITY SUPPLIES $72.96 4/26/2024 30847 71749 10160635 62016 SAFEWAY STORES, INC FUEL $26.24 4/26/2024 30847 71703 10141100 62020 SAFEWAY STORES, INC PANEL BREAKFAST/REFRESHMENTS $32.74 4/26/2024 30847 71606 10122400 62102 SAFEWAY STORES, INC GOV 101 MEETING REFRESHMENTS $7.18 4/26/2024 30847 71595 10141100 65003 SAFEWAY STORES, INC COUNCIL MEETING REFRESHMENTS $31.29 4/26/2024 30847 71698 10111000 65003 SAFEWAY STORES, INC COMMUNITY ACADEMY REFRESHMENTS $36.75 4/26/2024 30847 71630 10141403 65102 SAFEWAY STORES, INC FUEL $15.41 4/26/2024 30847 71703 34341100 62020 SAFEWAY STORES, INC GOV 101 MEETING REFRESHMENTS $4.22 4/26/2024 30847 71595 34341100 65003 SAFEWAY STORES, INC COMMUNITY ACADEMY REFRESHMENTS $21.59 4/26/2024 30847 71630 34341403 65102 SAFEWAY STORES, INC STREET SMARTS ADVISORY COMMITTEE MEETING REFRESHM $27.06 4/26/2024 30847 71632 34612400 65003 SAFEWAY STORES, INC VIDEO CONTEST AWARDS WINNERS GIFT CARDS $1,000.00 4/26/2024 30847 71633 34612400 65003 SAFEWAY STORES, INC VIDEO CONTEST AWARD WINNERS GIFTS CARDS $500.00 $1,775.44 4/26/2024 30847 71634 34612400 65003 SAN MATEO LAWN MOWER RECOIL REPLACEMENT/MOUNTS REPAIRS $136.73 4/12/2004 30632 238528 10153704 61101 SAN MATEO LAWN MOWER LAWN MOWER REPAIRS $144.49 4/12/2004 30632 238537 10153704 61101 SAN MATEO LAWN MOWER FUEL $113.46 4/5/2024 30520 238166 10153701 62020 SAN MATEO LAWN MOWER HANDLE MOUNT/OILER/THROTTLE LINKAGE REPAIRS $133.04 4/26/2024 30837 238682 10153704 61101 SAN MATEO LAWN MOWER FLUSH FUEL SYSTEM SVC $105.72 4/26/2024 30837 238683 10153704 61101 SAN MATEO LAWN MOWER FUEL PUMP $28.48 $661.92 4/26/2024 30837 238689 10153704 62008 SAN RAMON AQUACATS RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30489 66260313 10100000 20108 SAN RAMON VALLEY ROTARY CLUB RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30490 66260249 10100000 20108 SARAVIA, DEBRA J. DANCE FUSION CLASSES $298.50 $298.50 4/12/2004 30633 22783-22792 10160436 44060 SCHLOTZ, LISA MILEAGE REIMBURSEMENT $11.79 $11.79 4/19/2024 30742 REIMB 10/25/23 10151100 65004 SEKARAN, DIVYA CHAND VISUAL ARTS CLASS $360.00 4/12/2004 30634 22928 10160408 44055 SEKARAN, DIVYA CHAND COURSE SUPPLY FEE $90.00 $450.00 4/12/2004 30634 22928-SF 10160408 44055 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $2,271.35 4/12/2004 30635 14429 10100000 20423 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $3,436.79 4/12/2004 30635 14429 61000000 65212 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $8,333.44 4/12/2004 30635 14429 61000000 65213 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $35,334.50 4/12/2004 30636 B0D2DS 61100000 65206 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $13,887.60 4/12/2004 30636 B0D2DS 61100000 65207 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $275.60 4/12/2004 30636 B0D2DS 61100000 65208 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 4/24 $1.30 4/12/2004 30636 B0D2DS 61100000 65209 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 3/24 $3,567.44 4/12/2004 30637 B0D4BS 61100000 65208 SELF-INSURED SERVICE COMPANY INSURANCE SERVICES 3/24 $1,662.36 $68,770.38 4/12/2004 30637 B0D4BS 61100000 65209
5.4.a
Packet Pg. 49
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
SERVICE WEAR APPAREL, INC UNIFORMS $491.95 $491.95 4/12/2004 30638 54307083 10153100 62018 SHELL OIL COMPANY FUEL $58.50 4/26/2024 30847 71664 10141100 62020 SHELL OIL COMPANY FUEL $20.08 4/26/2024 30847 71710 10141100 62020 SHELL OIL COMPANY FUEL $25.82 4/26/2024 30847 71730 10141100 62020 SHELL OIL COMPANY FUEL $34.35 4/26/2024 30847 71664 34341100 62020 SHELL OIL COMPANY FUEL $11.80 4/26/2024 30847 71710 34341100 62020 SHELL OIL COMPANY FUEL $15.17 $165.72 4/26/2024 30847 71730 34341100 62020 SHERWIN-WILLIAMS PAINT/SUPPLIES $89.38 4/12/2004 30639 2106-8 10153400 62012 SHERWIN-WILLIAMS PAINT $43.11 4/26/2024 30838 6485-6 34353400 62012 SHERWIN-WILLIAMS PAINT $145.67 $278.16 4/26/2024 30838 6507-7 34353400 62012 SHI INTERNATIONAL CORP MICROSOFT SOFTWARE ASSURANCE SERVER/SQL $5,060.66 $5,060.66 4/5/2024 30521 B18131441 60323200 67006 SHRIVASTAVA, RAMAN ENCROACHMENT RELEASE $1,000.00 $1,000.00 4/12/2004 30595 133-23 10100000 20606 SIEMENS FIRE SYSTEM MONITORING 4/1-6/30 $504.00 4/12/2004 30640 5331364286 10153405 61112 SIEMENS FIRE SYSTEM MONITORING 4/1-6/30 $985.00 4/12/2004 30640 5331364286 34353412 61112 SIEMENS FIRE SYSTEM MONITORING 4/1-6/30 $719.00 $2,208.00 4/12/2004 30640 5331364286 34353414 61112 SIGN SOLUTIONS USA STREET SIGN MOUNTING BRACKETS $217.69 $217.69 4/12/2004 30641 410493 34353805 62008 SITEONE LANDSCAPE IRRIGATION SUPPLIES $299.78 $299.78 4/5/2024 30522 139500099-001 34353504 62003 SITEWORKS CONSTRUCTION, INC RETENTION RELEASE CIP100001-A $32,964.24 $32,964.24 4/5/2024 30523 FINAL 40100000 20105 SIVALANKA, RAGHURAM RENTAL DEPOSIT REFUND $500.00 $500.00 4/5/2024 30491 65423528 10100000 20108 SNAPOLOGY TRI-VALLEY SNAPOLOGY CLASS $1,000.00 $1,000.00 4/26/2024 30839 23490 10160604 44058 SNASHALL, JOAN CITY COUNCIL REUSABLE DINNER WARE $119.76 $119.76 4/26/2024 30840 REIMB 4/8 34453201 62101 SONITROL MONTHLY MONITORING 5/24 $339.00 4/12/2004 30642 363177 10153403 61101 SONITROL MONTHLY MONITORING 5/24 $382.00 4/12/2004 30642 363178 10153408 61101 SONITROL MONTHLY MONITORING 5/24 $1,131.00 4/12/2004 30642 363179 10153409 61101 SONITROL MONTHLY MONITORING 5/24 $792.00 4/12/2004 30642 363180 10153406 61101 SONITROL MONTHLY MONITORING 5/24 $49.77 4/12/2004 30642 363181 10141600 61101 SONITROL MONTHLY MONITORING 5/24 $232.00 4/12/2004 30642 363182 10153405 61101 SONITROL MONTHLY MONITORING 5/24 $2,151.00 4/12/2004 30642 363184 10153402 61101 SONITROL MONTHLY MONITORING 5/24 $560.00 4/12/2004 30642 363185 10153418 61101 SONITROL MONTHLY MONITORING 5/24 $1,555.00 4/12/2004 30642 363186 10153402 61101 SONITROL MONTHLY MONITORING 5/24 $623.00 4/12/2004 30642 363190 10153404 61101 SONITROL MONTHLY MONITORING 5/24 $99.00 4/12/2004 30642 363191 10153411 61101 SONITROL MONTHLY MONITORING 5/24 $666.00 4/12/2004 30642 363196 10153401 61101
5.4.a
Packet Pg. 50
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
SONITROL MONTHLY MONITORING 5/24 $29.23 4/12/2004 30642 363181 34341600 61101 SONITROL MONTHLY MONITORING 5/24 $426.00 4/12/2004 30642 363183 34353415 61101 SONITROL MONTHLY MONITORING 5/24 $341.00 4/12/2004 30642 363187 34353413 61101 SONITROL MONTHLY MONITORING 5/24 $196.00 4/12/2004 30642 363188 34353414 61101 SONITROL MONTHLY MONITORING 5/24 $398.00 $9,970.00 4/12/2004 30642 363189 34353412 61101 SOURDOUGH & CO. SUPERVISORS WORKSHOP LUNCH $148.90 4/26/2024 30847 71692 10141100 65003 SOURDOUGH & CO. SUPERVISORS WORKSHOP LUNCH $87.45 $236.35 4/26/2024 30847 71692 34341100 65003 SOUTHWEST AIRLINES AIRFARE/K.O'BRIEN $201.57 4/26/2024 30847 71787 10141500 65001 SOUTHWEST AIRLINES AIRFARE/D.CHAMBERLAIN $15.00 4/26/2024 30847 71581 10131100 65003 SOUTHWEST AIRLINES AIRFARE/D.CHAMBERLAIN $15.00 4/26/2024 30847 71582 10131100 65003 SOUTHWEST AIRLINES AIRFARE/K.O'BRIEN $118.39 $349.96 4/26/2024 30847 71787 34341500 65001 SOUTHWEST CONSTRUCTION SROP ROOF REPAIRS $2,339.89 4/12/2004 30643 13 40100000 67012 SOUTHWEST CONSTRUCTION SROP ROOF REPAIRS $3,594.35 4/19/2024 30743 14 40100000 67012 SOUTHWEST CONSTRUCTION SROP ROOF REPAIRS $2,122.90 $8,057.14 4/26/2024 30841 15 40100000 67012 SPARTANS NETWORK DEVELOPMENT RENTAL DEPOSIT REFUND $725.00 $725.00 4/12/2004 30610 67081946 10100000 20108 SPRINGHILL SUITES LODGING/M.WICKMAN $576.95 4/26/2024 30847 71780 10141500 65001 SPRINGHILL SUITES CREDIT-LODGING/M.WICKMAN -$576.95 4/26/2024 30847 71781 10141500 65001 SPRINGHILL SUITES LODGING/M.WICKMAN $115.39 4/26/2024 30847 71782 10141500 65001 SPRINGHILL SUITES LODGING/M.WICKMAN $338.85 4/26/2024 30847 71780 34341500 65001 SPRINGHILL SUITES CREDIT-LODGING/M.WICKMAN -$338.85 4/26/2024 30847 71781 34341500 65001 SPRINGHILL SUITES LODGING/M.WICKMAN $67.77 $183.16 4/26/2024 30847 71782 34341500 65001 SPROUTS FARMERS MARK HEAVY WHIPPING CREAM $5.49 4/26/2024 30847 71680 10160537 62016 SPROUTS FARMERS MARK SNACKS FOR TASTINGS $23.25 4/26/2024 30847 71685 10160537 62016 SPROUTS FARMERS MARK SUPERVISORS WORKSHOP PAPER PLATES/REFRESHMENTS $13.39 4/26/2024 30847 71695 10141100 65003 SPROUTS FARMERS MARK SUPERVISORS WORKSHOP PAPER PLATES/REFRESHMENTS $7.86 $49.99 4/26/2024 30847 71695 34341100 65003 ST. GEORGE COPTIC ORTHODOX ACTIVITY REFUND $10.00 $10.00 4/5/2024 30492 65774340 10100000 20108 STAPLES BUSINESS ADVANTAGE EVIDENCE SUPPLIES $11.64 4/26/2024 30847 71575 10141600 62008 STAPLES BUSINESS ADVANTAGE EVIDENCE SUPPLIES $6.83 $18.47 4/26/2024 30847 71575 34341600 62008 STARBUCKS COFFEE ORAL BOARD GIFTS CARDS (3) $47.25 4/26/2024 30847 71656 10141100 65003 STARBUCKS COFFEE SUPERVISORS WORKSHOP $25.20 4/26/2024 30847 71690 10141100 65003 STARBUCKS COFFEE SUPERVISORS WORKSHOP $37.80 4/26/2024 30847 71691 10141100 65003 STARBUCKS COFFEE COMMUNITY ACADEMY COFFEE $28.35 4/26/2024 30847 71701 10141403 65102 STARBUCKS COFFEE ORAL BOARD GIFTS CARDS (3) $27.75 4/26/2024 30847 71656 34341100 65003 STARBUCKS COFFEE SUPERVISORS WORKSHOP $14.80 4/26/2024 30847 71690 34341100 65003 STARBUCKS COFFEE SUPERVISORS WORKSHOP $22.20 4/26/2024 30847 71691 34341100 65003 STARBUCKS COFFEE COMMUNITY ACADEMY COFFEE $16.65 $220.00 4/26/2024 30847 71701 34341403 65102
5.4.a
Packet Pg. 51
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
STATE WATER RESOURCES CONTROL ANNUAL PERMIT FEE IRON HORSE/BOLLINGER BIKE & PED $756.00 $756.00 4/26/2024 30842 SW-0288228 40100000 67012 STEVENS, KATHLEEN RENTAL ACTIVITY $140.00 $140.00 4/5/2024 30493 66522763 10100000 20108 STUDIO 8 DANCE & PERFORMING MULTI-SPORT CLASS $1,408.00 4/12/2004 30644 22847 10160832 44063 STUDIO 8 DANCE & PERFORMING MULTI-SPORT CLASS $792.00 $2,200.00 4/12/2004 30644 22848 10160832 44063 SUBRAMANIAN, GAYATRI RENTAL DEPOSIT REFUND $250.00 $250.00 4/5/2024 30494 65423626 10100000 20108 SUBRAMANIAN, RAMASWA ACTIVITY REFUND $922.00 $922.00 4/12/2004 30611 67249825 10100000 20108 SUNNY GLEN SENIOR COMMUNITY RENTAL DEPOSIT REFUND $250.00 $250.00 4/19/2024 30725 67334729 10100000 20108 SUNRISE BAGELS SUPERVISORS WORKSHOP SNACKS $33.04 4/26/2024 30847 71689 10141100 65003 SUNRISE BAGELS COMMUNITY ACADEMY DINNER $171.28 4/26/2024 30847 71628 10141403 65102 SUNRISE BAGELS SUPERVISORS WORKSHOP SNACKS $19.41 4/26/2024 30847 71689 34341100 65003 SUNRISE BAGELS COMMUNITY ACADEMY DINNER $100.60 $324.33 4/26/2024 30847 71628 34341403 65102 SUR BURGER LEAGUE OF CITIES PUBLIC WORKS INSTITUTE CONFERENCE $13.80 $13.80 4/26/2024 30847 71599 10152301 65003 SWARCO MCCAIN 204 FLASHERS $797.68 $797.68 4/12/2004 30645 INV0278119 34353809 62009 TADEPALLI, SADHANA COMMISSIONER STIPEND $125.00 $125.00 4/5/2024 30525 APR 2024 10160101 61001 TAMIL NADU FOUNDATION RENTAL DEPOSIT REFUND $1,000.00 $1,000.00 4/5/2024 30495 65965031 10100000 20108 TANG, TERENCE TAI CHI CLASS $765.00 $765.00 4/12/2004 30646 22642 10160802 44062 TANGENT MICROSOFT 365 ANNUAL SUPPORT 1/24-1/25 $1,500.00 $1,500.00 4/26/2024 30843 INV-03570-C5J0B3 10123100 61010 TAP PLASTICS INC SIGNS $918.93 $918.93 4/26/2024 30844 220000252216 10153605 62009 TARGET UNO CARDS/BAGS $17.04 4/26/2024 30847 71740 10160635 62016 TARGET CREDIT-SHOPPING BAG -$0.10 4/26/2024 30847 71743 10160635 62016 TARGET IPHONE PROTECTIVE CASE/SCREEN PROTECTOR $76.10 4/26/2024 30847 71673 10112200 62101 TARGET WIRELESS COMPUTER MOUSE $65.34 4/26/2024 30847 71699 10114100 62101 TARGET CREDIT-PLASTIC BAG FEE -$0.10 4/26/2024 30847 71700 10114100 62101 TARGET AIR FRESHENER SPRAY $18.01 4/26/2024 30847 71804 10141100 62101 TARGET CREDIT-AIR FRESHENER SPRAY -$18.01 4/26/2024 30847 71805 10141100 62101 TARGET AIR FRESHENER SPRAY $10.58 4/26/2024 30847 71804 34341100 62101 TARGET CREDIT-AIR FRESHENER SPRAY -$10.58 $158.28 4/26/2024 30847 71805 34341100 62101 TESCO CONTROLS, INC BBU BATTERIES/UNITS/INVERTERS $25,447.50 $25,447.50 4/15/2024 30656 0082301-IN 40100000 67012 TESLA, INC. FLOOR MATS/MOBILE CONNECTOR $516.57 $516.57 4/26/2024 30847 71646 10142600 62019
5.4.a
Packet Pg. 52
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
THE ECOHERO SHOW RECYCLING OUTREACH ASSEMBLY $2,100.00 $2,100.00 4/12/2004 30647 2608 34453201 61001 THIRD DEGREE COMMUNICATIONS REG/C.BROWN $374.85 4/26/2024 30847 71778 10141500 65001 THIRD DEGREE COMMUNICATIONS REG/C.BROWN $220.15 $595.00 4/26/2024 30847 71778 34341500 65001 THOR'S DRONE WORLD TRI-POD MOUNT $142.00 $142.00 4/26/2024 30847 71619 10142600 62101 T-MOBILE USA, INC INVESTIGATIVE RESEARCH FEE $15.75 4/5/2024 30524 9563384174 10141700 61001 T-MOBILE USA, INC INVESTIGATIVE RESEARCH FEE $9.25 4/5/2024 30524 9563384174 34341700 61001 T-MOBILE USA, INC WIRELESS SVC 3/2-4/1 $205.80 4/19/2024 30744 962241017.1 10160106 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $41.84 4/19/2024 30745 957166005.1 10141100 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $118.44 4/19/2024 30745 957166005.1 10160100 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $19.74 4/19/2024 30745 957166005.1 10112100 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $19.74 4/19/2024 30745 957166005.1 10111000 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $177.66 4/19/2024 30745 957166005.1 10152100 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $428.38 4/19/2024 30745 957166005.1 10153100 61302 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $24.58 4/19/2024 30745 957166005.1 34341100 61301 T-MOBILE USA, INC WIRELESS SVC 3/2/24-4/1/24 $8,382.40 $9,443.58 4/19/2024 30745 957166005.1 60332100 67007 TOTAL AQUATIC MGMT SKILL TESTING AUDITS $1,350.00 $1,350.00 4/12/2004 30648 10324 10160200 61005 TRAILHEAD LABS, INC LICENSING FEE 10/23-10/24 $5,000.00 $5,000.00 4/26/2024 30845 507 10160540 61001 TRANBEN, LTD 511CC EBIKE REBATE $604.00 $604.00 4/26/2024 30846 20240330_EBIKE SWA34751600 61001 TRANSUNION RISK AND ALTERNATIVE INVESTIGATION SEARCH SVC $181.19 4/26/2024 30847 71641 10141700 61001 TRANSUNION RISK AND ALTERNATIVE INVESTIGATION SEARCH SVC $106.41 $287.60 4/26/2024 30847 71641 34341700 61001 TRI-TECH FORENSICS EVIDENCE CASTING SUPPLIES $112.35 4/26/2024 30847 71578 10141600 62008 TRI-TECH FORENSICS EVIDENCE CASTING SUPPLIES $65.98 $178.33 4/26/2024 30847 71578 34341600 62008 TRI-VALLEY CS LLC CODING CLASS $837.90 $837.90 4/19/2024 30746 22505 10160604 44058 TRUPANION K-9 INSURANCE PREMIUM $219.79 4/26/2024 30847 71800 10142101 61001 TRUPANION K-9 INSURANCE PREMIUM $231.13 4/26/2024 30847 71803 10142101 61001 TRUPANION K-9 INSURANCE PREMIUM $129.09 4/26/2024 30847 71800 34342101 61001 TRUPANION K-9 INSURANCE PREMIUM $135.74 $715.75 4/26/2024 30847 71803 34342101 61001 TSI INC. RESPIRATOR FIT TESTER $6,597.87 4/19/2024 30747 91732240 10141500 62017 TSI INC. RESPIRATOR FIT TESTER $3,874.94 $10,472.81 4/19/2024 30747 91732240 34341500 62017 TYLER BUSINESS FORMS PAYROLL CHECKS $230.56 $230.56 4/26/2024 30847 71635 10121100 62101 TYLER TECHNOLOGIES TYLER DISASTER RECOVERY SERVICE 4/17/24-4/16/25 $17,703.14 $17,703.14 4/12/2004 30649 045-457440 10123100 61010
5.4.a
Packet Pg. 53
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
UBER TECHNOLOGIES RIDE SVC/D.CHAMBERLAIN $44.10 4/26/2024 30847 71583 10131100 65003 UBER TECHNOLOGIES RIDE SVC/L.BARR $34.38 4/26/2024 30847 71737 10131100 65003 UBER TECHNOLOGIES RIDE SVC/L.BARR $37.89 $116.37 4/26/2024 30847 71738 10131100 65003 UNITED PARCEL SERVICE SHIPPING SVC $33.45 $33.45 4/26/2024 30848 817958154 10153100 62103 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,141.00 4/12/2004 30650 2024-0301 10153418 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $417.00 4/12/2004 30650 2024-0301 10153411 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,444.00 4/12/2004 30650 2024-0301 10153410 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,592.00 4/12/2004 30650 2024-0301 10153409 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $5,220.00 4/12/2004 30650 2024-0301 10153401 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $5,883.00 4/12/2004 30650 2024-0301 10153402 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $3,344.00 4/12/2004 30650 2024-0301 10153404 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $5,289.00 4/12/2004 30650 2024-0301 10153403 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $3,441.00 4/12/2004 30650 2024-0301 10153406 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $2,402.00 4/12/2004 30650 2024-0301 10153407 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $3,099.00 4/12/2004 30650 2024-0301 10153408 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $2,070.00 4/12/2004 30650 2024-0301 34353417 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,494.00 4/12/2004 30650 2024-0301 34353416 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $4,965.00 4/12/2004 30650 2024-0301 34353412 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $2,386.00 4/12/2004 30650 2024-0301 34353413 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,918.00 4/12/2004 30650 2024-0301 34353414 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/24 $1,250.00 4/12/2004 30650 2024-0301 34353415 61104 UNIVERSAL BLDG SVCS JANITORIAL SVC 3/20 $801.00 $48,156.00 4/26/2024 30849 524353 10160310 61001 US BANK CUSTODY SERVICES 2/24 $291.67 $291.67 4/5/2024 30526 14184847 60100000 46001 US HOUSE OF REPRESENTATIVES US RETIREMENT FLAG $26.49 4/26/2024 30847 71806 10141100 65101 US HOUSE OF REPRESENTATIVES US RETIREMENT FLAG $15.56 $42.05 4/26/2024 30847 71806 34341100 65101 USHANJALI DANCE SCHOOL THEATER DEPOSIT REFUND $382.50 $382.50 4/19/2024 30726 67410270 10100000 20108 VALENZUELA, ISAAC TRAFFIC COLLISION INVESTIGATION COURSE $52.92 4/5/2024 30527 REIMB 3/11-3/14 10141500 65001 VALENZUELA, ISAAC TRAFFIC COLLISION INVESTIGATION COURSE $31.08 $84.00 4/5/2024 30527 REIMB 3/11-3/14 34341500 65001 VASQUEZ, NATHAN CALIFORNIA SEXUAL ASSAULT INVESTIGATION COURSE $159.08 4/5/2024 30528 REIMB 3/11-3/15 10141500 65001 VASQUEZ, NATHAN CALIFORNIA SEXUAL ASSAULT INVESTIGATION COURSE $93.42 $252.50 4/5/2024 30528 REIMB 3/11-3/15 34341500 65001 VELDANDI, MARUTHI VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30701 1065 34751603 61001 VELOCITYEHS RENEWAL 3/24-3/25 $3,298.90 $3,298.90 4/19/2024 30748 308040 10153100 61010 VELUPULA, SAMPATH ACTIVITY REFUND $164.00 4/19/2024 30727 67123218 10100000 20108 VELUPULA, SAMPATH ACTIVITY REFUND $174.00 4/19/2024 30728 67123216 10100000 20108 VELUPULA, SAMPATH ACTIVITY REFUND $232.00 $570.00 4/19/2024 30729 67123215 10100000 20108
5.4.a
Packet Pg. 54
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
VENKATACHARI, RANJIN VISUAL ART CLASS $1,260.00 $1,260.00 4/12/2004 30651 22751 10160408 44055 VENKATESHA, ANAND ACTIVITY REFUND $160.00 $160.00 4/19/2024 30730 67120481 10100000 20108 VENKATESHAPPA, SHIVA VP SUBSIDY RES 159 $330.00 $330.00 4/19/2024 30702 1063 34751603 61001 VERMEER PACIFIC/RDO VERMEER PARTS $1,761.71 $1,761.71 4/12/2004 30652 P3625474 10153702 62008 VICTORIA GARDENS PARKING PARKING FEE $2.21 4/26/2024 30847 71706 10141700 61001 VICTORIA GARDENS PARKING PARKING FEE $1.29 $3.50 4/26/2024 30847 71706 34341700 61001 VIJAYARAGHAVAN, KAVI ACTIVITY REFUND $29.00 $29.00 4/12/2004 30612 67084312 10100000 20108 VIKING SHRED LLC SHREDDING SVC $50.40 4/5/2024 30529 51140175 10141100 61001 VIKING SHRED LLC SHREDDING SVC $29.60 $80.00 4/5/2024 30529 51140175 34341100 61001 VILLANUEVA-HERNANDEZ ACTIVITY REFUND $144.00 $144.00 4/12/2004 30613 67083960 10100000 20108 VIMEO SUBSCRIPTION/S.SPEDOWFSKI $84.00 $84.00 4/26/2024 30847 71580 10112200 62202 VONG, KAREN ACTIVITY REFUND $67.50 $67.50 4/12/2004 30614 67081990 10100000 20108 VRINDAVAN INDIAN DANCE THEATER DEPOSIT REFUND $400.00 4/26/2024 30827 68126999 10100000 20108 VRINDAVAN INDIAN DANCE RENTAL ADJUSTMENT REFUND $259.50 $659.50 4/26/2024 30828 68133317 10100000 20108 VYAS, SHRUTI ACTIVITY REFUND $29.00 $29.00 4/12/2004 30615 67081680 10100000 20108 WALLIS, ERIC COMMISSIONER STIPEND $250.00 $250.00 4/5/2024 30530 APR 2024 10131100 61012 WALMART SUPERCENTER CITY COUNCIL MEETINGS/GOVERNMENT 101 SNACKS $97.28 4/26/2024 30847 71597 10111000 65003 WALMART SUPERCENTER CITY COUNCIL MEETINGS/GOVERNMENT 101 SNACKS $97.28 $194.56 4/26/2024 30847 71597 10114102 65102 WALNUT CREEK CHRYSLER JEEP DODGE PROGRAMMED KEY FOB (2) $125.97 4/19/2024 30749 JECS283761 10142500 61111 WALNUT CREEK CHRYSLER JEEP DODGE PROGRAMMED KEY FOB (2) $73.98 $199.95 4/19/2024 30749 JECS283761 34342500 61111 WALNUT CREEK FORD FORD MOBIL/KEY FOB $404.25 4/26/2024 30850 380926 10142500 62019 WALNUT CREEK FORD FORD MOBIL/KEY FOB $237.42 $641.67 4/26/2024 30850 380926 34342500 62019 WAN, LISU ACTIVITY REFUND $220.00 $220.00 4/12/2004 30616 67081409 10100000 20108 WANG, SHENGSHU ACTIVITY REFUND $240.00 $240.00 4/12/2004 30617 67080258 10100000 20108 WANG, YAN ACTIVITY REFUND $740.00 4/19/2024 30731 67128951 10100000 20108 WANG, YAN ACTIVITY REFUND $285.00 $1,025.00 4/19/2024 30732 67128950 10100000 20108
5.4.a
Packet Pg. 55
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 2/24 $2,738.00 4/12/2004 30653 23397 10153303 61101 WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 2/24 $3,311.00 4/12/2004 30653 23397 30653308 61101 WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 2/24 $3,506.00 4/12/2004 30653 23397 34353305 61101 WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 4/24 $2,738.00 4/26/2024 30851 23890 10153303 61101 WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 4/24 $2,627.00 4/26/2024 30851 23890 30653308 61101 WATERWORKS INDUSTRIES INC FOUNTAIN MAINT 4/24 $3,506.00 $18,426.00 4/26/2024 30851 23890 34353305 61101 WATTS, DELVIN JAMES PRE-EMPLOYMENT BACKGROUND $1,260.00 4/19/2024 30750 9 10141500 61001 WATTS, DELVIN JAMES PRE-EMPLOYMENT BACKGROUND $740.00 $2,000.00 4/19/2024 30750 9 34341500 61001 WAY, ERIN ACTIVITY REFUND $175.20 $175.20 4/12/2004 30618 67078648 10100000 20108 WAYFAIR LLC METAL DRONE SHELF $111.67 4/26/2024 30847 71792 10142102 62008 WAYFAIR LLC METAL DRONE SHELF $65.58 $177.25 4/26/2024 30847 71792 34342102 62008 WEST COAST ARBORISTS TREE MAINTENANCE SVC $1,040.00 4/12/2004 30654 212539 10153605 61101 WEST COAST ARBORISTS TREE MAINTENANCE SVC $26,845.08 4/12/2004 30654 212284 30153501 61109 WEST COAST ARBORISTS TREE/STUMP REMOVAL SVC $5,351.84 4/12/2004 30654 211778 40100000 67012 WEST COAST ARBORISTS TREE MAINTENANCE SVC $832.00 4/5/2024 30531 212285 34353504 61109 WEST COAST ARBORISTS TREE MAINTENANCE SVC $1,290.72 4/26/2024 30852 213170 10153600 61109 WEST COAST ARBORISTS TREE MAINTENANCE SVC $60,169.24 4/26/2024 30852 213169 34353504 61109 WEST COAST ARBORISTS TREE MAINTENANCE SVC $18,304.00 $113,832.88 4/26/2024 30852 213171 34353504 61109 WICKE, MARTA ACTIVITY REFUND $337.00 $337.00 4/12/2004 30619 67077491 10100000 20108 WICKMAN, MICHAEL USE OF FORCE AND DE-ESCALATION COURSE $137.03 4/5/2024 30532 REIMB 3/24-3/27 10141500 65001 WICKMAN, MICHAEL USE OF FORCE AND DE-ESCALATION COURSE $80.47 $217.50 4/5/2024 30532 REIMB 3/24-3/27 34341500 65001 WINTER, SARA ACTIVITY REFUND $75.00 $75.00 4/12/2004 30620 67076805 10100000 20108 WONG, CHRISTINE ACTIVITY REFUND $180.00 $180.00 4/12/2004 30621 67076212 10100000 20108 WORKBRIGHT LICENSING FEE 4/24 $490.00 $490.00 4/12/2004 30655 29680 10122400 62202 WORKING, ANNI ACTIVITY REFUND $27.00 $27.00 4/12/2004 30622 67075687 10100000 20108 XEROX CORPORATION COPIER/LEASE MAINT $2,843.88 4/5/2024 30533 702697833 10123100 61101 XEROX CORPORATION COPIER/LEASE MAINT $2,193.35 4/5/2024 30533 702697833 10123100 61201 XEROX CORPORATION COPIER/LEASE MAINT $128.58 $5,165.81 4/19/2024 30751 21048372 10123100 61201 XU, CIHANG ACTIVITY REFUND $53.00 $53.00 4/12/2004 30623 67075035 10100000 20108 YADAV, OM PRAKASH ACTIVITY CREDIT $29.00 4/19/2024 30733 66987140 10100000 20108 YADAV, OM PRAKASH ACTIVITY REFUND $29.00 $58.00 4/19/2024 30734 66987139 10100000 20108
5.4.a
Packet Pg. 56
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
YAMBAO, CHRISTIAN ACTIVITY REFUND $58.00 $58.00 4/5/2024 30496 66860715 10100000 20108 YAN, LENA ACTIVITY REFUND $434.00 4/5/2024 30497 66858385 10100000 20108 YAN, LENA ACTIVITY REFUND $310.00 $744.00 4/5/2024 30498 66858384 10100000 20108 YANG, ANGELA ACTIVITY REFUND $169.00 $169.00 4/5/2024 30499 66858007 10100000 20108 YELLAPRAGADA, VIJAY ACTIVITY REFUND $346.00 4/5/2024 30500 66860278 10100000 20108 YELLAPRAGADA, VIJAY ACTIVITY REFUND $54.00 $400.00 4/5/2024 30501 66860277 10100000 20108 YIN, YUAN ACTIVITY REFUND $229.00 $229.00 4/5/2024 30502 66860000 10100000 20108 YOGA, SAHAJA RENTAL DEPOSIT REFUND $1,000.00 $1,000.00 4/12/2004 30624 67081969 10100000 20108 YU, KAY ACTIVITY REFUND $300.00 $300.00 4/5/2024 30503 66699953 10100000 20108 ZAKHARY, MARIHAM ACTIVITY REFUND $120.00 $120.00 4/5/2024 30504 66855242 10100000 20108 ZHANG, JING ACTIVITY REFUND $830.00 $830.00 4/5/2024 30505 65787477 10100000 20108 ZHANG, MINGSHU ACTIVITY REFUND $278.00 4/5/2024 30506 66854601 10100000 20108 ZHANG, MINGSHU ACTIVITY REFUND $116.00 $394.00 4/5/2024 30507 66854599 10100000 20108 ZHENG, YUTING ACTIVITY REFUND $99.00 $99.00 4/5/2024 30508 66853499 10100000 20108 ZHOU, NI RENTAL FEE ADJUSTMENT $55.00 $55.00 4/5/2024 30509 66566274 10100000 20108 ZOOK, PINTHIP ACTIVITY REFUND $24.00 $24.00 4/5/2024 30510 66853119 10100000 20108 ZOOM VIDEO COMMUNICATIONS SUBSCRIPTION/CITYWIDE $813.73 4/26/2024 30847 71810 10123100 61010 ZOOM VIDEO COMMUNICATIONS MONTHLY SUBSCRIPTION/511CC $6.21 $819.94 4/26/2024 30847 71631 34612400 65003 ZUBKO, MAKSIM POST SUPERVISORY COURSE $66.15 4/5/2024 30534 REIMB 2/26-3/1 10141500 65001 ZUBKO, MAKSIM POST SUPERVISORY COURSE $66.15 4/5/2024 30534 REIMB 3/4-3/8 10141500 65001 ZUBKO, MAKSIM POST SUPERVISORY COURSE $38.85 4/5/2024 30534 REIMB 2/26-3/1 34341500 65001 ZUBKO, MAKSIM POST SUPERVISORY COURSE $38.85 $210.00 4/5/2024 30534 REIMB 3/4-3/8 34341500 65001 ZUMACH, MYSTI ACTIVITY REFUND $280.00 $280.00 4/5/2024 30511 66852874 10100000 20108 $2,500,035.23 $2,500,035.23
5.4.a
Packet Pg. 57
Attachment: A: Register of Demands (2024-23 : Rod)
CITY OF SAN RAMON REGISTER OF DEMANDS APRIL 2024
VENDOR NAME DESCRIPTION
TRANSACTION
AMOUNT
VENDOR
TOTALS
CHECK
DATE
CHECK
NUMBER INVOICE NUMBER
ACCOUNT
NUMBER
Respectfully Submitted By:
Kelly Sessions
Administrative Services Director/Treasurer
5.4.a
Packet Pg. 58
Attachment: A: Register of Demands (2024-23 : Rod)
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Christina Franco, City Clerk
By: Christina Franco, City Clerk
SUBJECT: MINUTE ORDER NO. 2024-004 - Authorizing Councilmember Rubio to Attend the Association of Bay Area Government General Assembly on June 21, 2024 as the City’s Voting Delegate
RECOMMENDED ACTION
Staff recommends that the City Council adopt the Minute Order authorizing Councilmember Rubio to attend the Association of Bay Area Government (ABAG) General Assembly on June 21, 2024 as the City’s Voting Delegate.
BACKGROUND/DISCUSSION
ABAG will hold its General Assembly on June 21, 2024 in Oakland. The ABAG Business Meeting will be held during the General Assembly. Only a designated delegate who is registered for the meeting may vote at the Business Meeting.
On January 9, 2024, the City Council adopted Resolution No. 2024-004 approving the 2024 City Council Liaison Appointments. Councilmember Rubio and Vice Mayor Perkins were designated as the primary and alternate City representatives, respectively, to the ABAG General Assembly.
Councilmember Rubio will attend and, with the approval of this Minute Order, will be the City’s designated Voting Delegate.
FISCAL ANALYSIS
The funds required for this Conference are available in the 2021-22 City Budget as required by the San Ramon Municipal Code Section A6-1 (a) (1).
STEPS FOLLOWING APPROVAL
1. Authorize Councilmember Rubio to attend the Association of Bay Area Government General Assembly on June 21, 2024, as the City’s Voting Delegate.
2. Staff will process the ABAG General Assembly registration and indicate that Councilmember Rubio is the City’s Voting Delegate.
5.5 Packet Pg. 59
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Christina Franco, City Clerk
By: Christina Franco, City Clerk
SUBJECT: RESOLUTION NO. 2024-058 - Repealing Resolution No. 2022-029; Adopting by Reference Section 18730 of Title 2 of the California Code of Regulations and Any Amendments to it Adopted by the Fair Political Practices Commission; and Designating Positions and Disclosure Category for Fair Political Practices Commission Form 700 Filers
RECOMMENDED ACTION
Staff recommends that the City Council review the report and approve this Resolution.
BACKGROUND/DISCUSSION
The Political Reform Act of 1974 "the Act" established Statewide rules regarding financial conflicts of interest for local government officials. The Act specifies certain officials as 87200 filers who are required to file annual financial disclosure statements (FPPC Form 700).
Regulations adopted by the Fair Political Practices Commission (FPPC) specify procedures for these specified officials to follow in the event a financial conflict arises. For the City of San Ramon, the 87200 filers include: the City Council, Planning Commission, City Manager, City Attorney, and Administrative Services Director.
The purpose of financial disclosure is to alert public officials to personal interests that might be affected while they are performing their official duties, i.e., making governmental decisions.
Disclosure also helps inform the public about potential conflicts of interest. FPPC 87200 filers have the most comprehensive disclosure requirements. (Gov. Code Section 87200.) These include disclosure of: investments in business entities (e.g., stock holdings, owning a business, a partnership); interests in real estate (real property); sources of personal income, including gifts, loans and travel payments; and positions of management or employment with business entities.
The Act requires local jurisdictions to adopt their own conflict of interest code which identifies additional positions and the corresponding disclosure category required to file annual disclosure statements (Gov. Code Sections 87301 and 87302). Unlike the positions listed above, neither the Act nor FPPC regulations address procedures for these locally designated officials to follow in the event of a conflict. The Code must be reviewed biennially to determine if it is accurate or if
5.6 Packet Pg. 60
it needs amendment. The last revision to the City’s Code was approved on March 8, 2022.
The City Council is the Code reviewing body. The Act specifies that the City Council must notify itself that the City will review and make a determination if there is a need to amend the Code by October 1, 2024 (Government Code § 87306.5). On April 9, 2024, the City Council adopted Minute Order No. 2024-003 directing the City Clerk to Review and Prepare the Biennial Conflict of Interest Code for the City of San Ramon. If a notice is filed on October 1, 2024 indicating that an amendment is necessary, the amendment is due to the City Council by December 30, 2024. The City’s amended Code becomes effective upon approval by the City Council.
The FPPC has adopted a model local code known as Regulation 18730. In adopting the model code, individual jurisdictions must determine the positions subject to the code, the appropriate level of disclosure for each position, and any other local amendments. The City positions subject to the code and their required disclosure categories are based on the model prepared by the FPPC and reflect the actual duties and potential conflicts which these employees or consultants may encounter.
Exhibit 1 of the Resolution lists the designated positions and disclosure categories for all FPPC 700 filers (not included in the 87200 filer category). Staff is not recommending any changes to be made to exhibit 1.
FISCAL ANALYSIS
There are no fiscal impacts as a result of approving this Resolution.
STEPS FOLLOWING APPROVAL
The City Clerk will institute the change to the Policy.
ATTACHMENT
Exhibit 1: City of San Ramon - Designated Positions/Agencies and Disclosure Category for Fair Political Practices Commission Form 700 and 87200 Filers
5.6 Packet Pg. 61
RESOLUTION NO. 2024-058
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON REPEALING RESOLUTION NO. 2022-029; ADOPTING BY REFERENCE SECTION 18730 OF TITLE 2 OF THE CALIFORNIA CODE OF REGULATIONS AND ANY
AMENDMENTS TO IT ADOPTED BY THE FAIR POLITICAL PRACTICES COMMISSION; AND DESIGNATING POSITIONS AND DISCLOSURE CATEGORY FOR FAIR POLITICAL PRACTICES COMMISSION FORM 700 FILERS WHEREAS, the Political Reform Act of 1972 (the “Act”) requires every local government agency to adopt a local Conflict of Interest Code and to review and, if necessary, update its Conflict of Interest Code biennially, in even-numbered years; and WHEREAS, the City of San Ramon has adopted a local Conflict of Interest Code pursuant to the Act and must review and update the code every even-numbered year; and WHEREAS, the San Ramon City Council has determined that it is appropriate to incorporate by reference Fair Political Practices Commission (FPPC) Regulations 18730 and any amendments to it adopted by the FPPC; and
WHEREAS, the City Council, Planning Commission, City Manager, City Attorney, and Administrative Services Director are not covered by the Conflict of Interest Code as they must file under Government Code 87200; and
WHEREAS, the San Ramon City Council has reviewed the list of positions and disclosure categories contained in Exhibit 1 to this Resolution.
NOW, THEREFORE, BE IT RESOLVED, that Resolution No. 2022-029 is repealed; and
BE IT FURTHER RESOLVED, that the model local conflict of interest code prepared by the Fair Political Practices Commission (2 CCR 18730) and any amendments adopted by the FPPC are hereby adopted as the City of San Ramon’s Conflict of Interest Code; and BE IT FURTHER RESOLVED, that the designated positions and disclosure categories listed in Exhibit 1 to this Resolution are incorporated into the City of San Ramon’s Conflict of Interest Code.
PASSED, APPROVED, AND ADOPTED at the meeting of May 28, 2024 by the following votes:
AYES:
NOES:
5.6 Packet Pg. 62
ABSENT:
ABSTAIN:
_______________________
David E. Hudson, Mayor
ATTEST:
________________________
Christina Franco, City Clerk
Exhibit 1: City of San Ramon - Designated Positions/Agencies and Disclosure Category for Fair Political Practices Commission Form 700 and 87200 Filers
5.6 Packet Pg. 63
EXHIBIT 1
CITY of SAN RAMON
Designated Positions and Disclosure Category for
Fair Political Practices Commission Form 700 Filers
All persons serving in the following positions are assigned to the listed disclosure categories:
Designated Positions Disclosure Category
Deputy City Manager 1
Assistant City Attorney 1
Chief of Police 1
City Clerk 2
Consultants *
Director, Parks and Community Services 2
Director, Community Development 1
Director, Public Works Department 1
Zoning Administrator 1
Chief Building Official 1
Division Manager, Planning Department 1
Economic Development Advisory Committee 2
Innovation and Technology Advisory Committee 1
Open Space Advisory Committee 1
Parks and Community Services Commissioners 2
Successor Agency 87200
Housing Authority 87200
Dougherty Valley GHAD 87200
Northwest San Ramon GHAD 87200
Dougherty Regional Fire Authority 87200
LISTING OF DISCLOSURE CATEGORIES
Category 1: All interests in real property (located within the City or within two miles of the boundaries of the City), and investments, business positions, and income (including loans, gifts, and travel payments) from all sources.
Category 2: All investments, business positions, and income (including loans, gifts, and travel payments) from sources that provide services (including training or consulting), supplies, materials, machinery, or equipment of the type utilized by the City.
5.6.a
Packet Pg. 64
Attachment: Exhibit 1: City of San Ramon - Designated Positions/Agencies and Disclosure Category for Fair Political Practices Commission
Category 3: All investments, business positions, and income (including loans, gifts, and travel payments) from sources that provide services (including training or consulting), supplies, materials, machinery, or equipment of the type utilized by the employee’s department.
Category 4: All interests in real property located within the City or within two miles of the boundaries of the City or within two miles of any land owned or used by the City.
Category 5: All investments, business positions, and income (including loans, gifts, and travel payments) from sources that files a claim against the City during the previous two years or have a claim pending.
Category 6: All investments, business positions, and income (including loans, gifts, and travel payments) from sources of the type to request an entitlement to use City property or facilities including but not limited to a license, utility permit or station vendor permit. *Consultants are included in the list of Designated Positions and shall disclose pursuant to the broadest disclosure category in the Code, subject to the following limitation:
The City Manager may determine in writing that a particular consultant, although a “Designated position” is hired to perform a range of duties that is limited in scope and this is not required to fully comply with the disclosure requirements in this section. Such written determination shall include a description of the consultant’s duties and, based upon that description, a statement of the extent of disclosure requirements. The City Manager’s determination is a public record and shall be retained for public inspection in the same manner and location as this Conflict of Interest Code (Government Code Section 81008).
5.6.a
Packet Pg. 65
Attachment: Exhibit 1: City of San Ramon - Designated Positions/Agencies and Disclosure Category for Fair Political Practices Commission
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Maria Fierner, Interim Public Works Director
By: Mike Dodds, Program Manager
SUBJECT: RESOLUTION NO. 2024-059 - Authorizing the Mayor to Appropriate $63,457 to Dougherty Station Community Arts Center Renovation Project (CIP 200004) from Infrastructure Maintenance Fund (618), and to Execute Amendment No. 6 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) for As-Needed Construction Consulting Services for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and San Ramon Olympic Pool and Aquatic Park – Interior Renovations (CIP 200006) for an Additional Amount Not to Exceed $240,146, for a Total Cumulative Amount Not to Exceed $2,470,454, through December 31, 2024
EXECUTIVE SUMMARY
The City Council adopted Resolution Nos. 2022-139 and 2023-001, authorizing Amendment Nos. 4 and 5 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) to provide for asneeded construction consulting services for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006) for additional amounts of $261,083 and $373,285, respectively, with a cumulative total contract amount not to exceed $2,230,308 through June 30, 2024. Due to construction delays on the Dougherty Station Community Arts Center Renovation Project (CIP 200004), and the required coordination, review, and approval by the Division of the State Architect (DSA) on the San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006), construction consulting services were extended until project completion. Therefore, staff is requesting an amendment to the Agreement with Roebbelen in the amount of $240,146, for a total cumulative amount not to exceed $2,470,454, with an extension of the contract terms through December 31, 2024. Additionally, an appropriation of $63,457 is being requested from the Infrastructure Maintenance Fund so sufficient funds are available for this Amendment.
RECOMMENDED ACTION
Staff recommends adoption of this Resolution authorizing the Mayor to appropriate $63,457 to the Dougherty Station Community Arts Center Renovation Project (CIP 200004) from Infrastructure Maintenance Fund (618), and to execute Amendment No. 6 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) for as-needed construction consulting services for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006) for an additional amount
5.7 Packet Pg. 66
not to exceed $240,146, for a total cumulative amount not to exceed $2,470,454, through December 31, 2024.
BACKGROUND
Staff issued a Request For Proposals (RFP) for General Contractor Consulting Services on May 30, 2018. The RFP focused on finding a consultant to create and assist in the development of detailed scope and specifications, as well as drafting an RFP for General Contracting Services.
Upon completion of the process, Roebbelen was determined to be the most qualified proposer based on their experience in the industry, implementation methods, similar project experience, and competitive pricing. On September 25, 2018, City Council approved Resolution No. 2018- 108, authorizing an Agreement with Roebbelen for as-needed construction consulting services in a total five-year cumulative agreement amount not to exceed $300,000.
Amendment No. 1 to the Agreement with Roebbelen was approved on June 11, 2019 (Resolution No. 2019-065) for an additional $625,000 with a cumulative total contract amount not to exceed $925,000 through June 30, 2023 for the additional scope of work for Alcosta Senior & Community Center (ASCC) and San Ramon Community Center (SRCC), including architectural services.
Amendment No. 2 to the Agreement with Roebbelen was approved on August 25, 2020 (Resolution No. 2020-081) for as-needed construction consulting services for the City Hall Reconfiguration Project (CIP 200001) for an additional $670,940 with a cumulative total contract amount not to exceed $1,595,940 through June 30, 2023. This amendment provided the expertise for identifying the type of trade, type of procurement, design, scheduling, and the level of project oversight needed for the construction phase of City Hall.
Amendment No. 3 to the Agreement with Roebbelen was approved on May 24, 2022 (Resolution No. 2022-075) for as-needed construction consulting services for Dougherty Station Community Center Renovation (CIP 200004) for a cumulative total contract amount not to exceed $1,595,940 through June 30, 2023. Amendment No. 3 allowed the remaining contract balance of $109,344 in Roebbelen’s contract to be used to provide the expertise for identifying the type of trade, design, and scheduling needed to begin construction at the Dougherty Station Community Center (DSCC).
Amendment No. 4 to the Agreement with Roebbelen was approved on November 22, 2022 (Resolution No. 2022-139) for as-needed construction consulting services for an additional amount of $261,083, which includes $211,755 for the DSCC and $49,308 for City Hall renovations (approved under Resolution No. 2020-081, authorizing Amendment No. 2), with a cumulative total contract amount not to exceed $1,857,023 through June 30, 2024. Amendment No. 4 provided the additional funding necessary to complete the design, scheduling, and level of construction oversight needed for the DSCC through completion.
Amendment No. 5 to the Agreement with Roebbelen was approved on January 10, 2023 (Resolution No. 2023-001) for as-needed construction consulting services for the San Ramon Olympic Pool and Aquatic Park - Interior Renovation (CIP 200006) for an additional amount of
5.7 Packet Pg. 67
$373,285 with a cumulative total contract amount not to exceed $2,230,308 through June 30, 2024.
DISCUSSION
Consulting for ASCC, SRCC, and City Hall is now complete. Due to construction delays on the Dougherty Station Community Arts Center Renovation Project (CIP 200004), additional construction consulting and management services were required in the amount of $57,688. Due to the required coordination, review, and approval by the Division of the State Architect (DSA) on the San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006), construction consulting and management services were required in the amount of $160,627. With the close-out of both projects occurring over the next several months, staff is proposing to extend the Agreement to December 31, 2024.
Proposed Amendment No. 6 will cover the additional costs for Roebbelen for the construction management of the Dougherty Station Community Arts Center and San Ramon Olympic Pool and Aquatic Park - Interior Renovations.
FISCAL ANALYSIS
To date, the Agreement and amendments with Roebbelen are as follows:
Council Action Council Action Date/
Resolution
Amount
Roebbelen Contracting, Inc. - As-Needed
Construction Consulting Services
September 25, 2018 Resolution
No. 2018-108
$ 300,000
Amendment No. 1 ASCC, SRCC Renovations June 11, 2019 Resolution No. 2019-065
$ 625,000
Amendment No. 2 City Hall Renovation August 25, 2020 Resolution No. 2020-081
$ 670,940
Amendment No. 3 DSCC Renovation May 24, 2022 Resolution No. 2022-075
$ 0
Amendment No. 4 DSCC Renovation November 22, 2022 Resolution No. 2022-139
$ 261,083
Amendment No. 5 SROP Renovation January 10, 2023 Resolution No. 2023-001
$ 373,285
TOTAL CONTRACT $ 2,230,308
Additional services needed are summarized below:
CIP# CIP IMF PROJECT ADDITIONAL
SERVICES
200004 DSCAC Renovation Project $ 57,688
200006 SROP Building Renovation Project $ 160,627
TOTAL: $ 218,315
5.7 Packet Pg. 68
With a 10% contingency, the total additional cost for services is $240,146. This would bring the total cumulative contract amount to $2,470,454.
In order to close the gap in funding for these costs, an appropriation of $63,456 from the Infrastructure Maintenance Fund (IMF) is being requested. This proposed appropriation is a result of various CIP projects releasing funds back to their original funding sources. While the projects are anticipated to be completed in June, staff is requesting a contract extension through December 31, 2024, for any additional delays.
CIP# CIP IMF PROJECT CURRENT CIP
BALANCE
TRANSFER TO
IMF
925532 Citywide Exterior Painting & Resealing $ 35,400 $ 35,400 925515 Interior Amenities Renovation $ 220,827 $ 28,056 TOTAL IMF TRANSFER TO CIP 200004 $ 63,456
The balance of these IMF projects is from prior and current fiscal years with work identified to be completed. However, in order to allocate funds to CIP 200004, work for CIP 925532 and CIP 925515 have been prioritized and deferred in order to have sufficient funds to release to IMF for appropriation to the DSCAC Renovation Project.
STEPS FOLLOWING APPROVAL
1. The City Attorney’s Office will forward the contract Amendment No. 6 to Roebbelen for execution.
2. Upon receipt of the executed contract Amendment, the required bonds, certificate of insurance, and a copy of a current City business license from the contractor, the City Attorney’s Office will send a copy of the executed contract documents and all attachments to the Public Works - Public Services Division.
3. Staff will monitor the contractor’s performance for the duration of the contract.
5.7 Packet Pg. 69
RESOLUTION NO. 2024-059
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON AUTHORIZING THE MAYOR TO APPROPRIATE $63,457 TO DOUGHERTY STATION COMMUNITY ARTS CENTER RENOVATION PROJECT (CIP 200004) FROM INFRASTRUCTURE MAINTENANCE FUND (618), AND TO EXECUTE AMENDMENT NO. 6 TO THE AGREEMENT WITH ROEBBELEN CONTRACTING, INC. (C2018-071) FOR AS-NEEDED CONSTRUCTION CONSULTING SERVICES FOR
THE DOUGHERTY STATION COMMUNITY ARTS CENTER RENOVATION
PROJECT (CIP 200004) AND SAN RAMON OLYMPIC POOL AND AQUATIC PARK – INTERIOR RENOVATIONS (CIP 200006) FOR AN ADDITIONAL AMOUNT NOT TO EXCEED $240,146, FOR A TOTAL CUMULATIVE AMOUNT NOT TO EXCEED $2,470,454, THROUGH DECEMBER 31, 2024
WHEREAS, the City has a need for continued as-needed construction consulting services; and
WHEREAS, City Council adopted Resolution No. 2018-108, authorizing the original Agreement with Roebbelen Contracting, Inc. (Roebbelen) as a result of a competitive Request for Proposal (RFP) process for as-needed construction consulting services, in a manner prescribed by the City’s Purchasing Ordinance; and
WHEREAS, City Council adopted Resolution No. 2019-065, authorizing Amendment No. 1 with Roebbelen Contracting, Inc. (C2018-71) for as-needed construction consulting services for an additional amount of $625,000 with a cumulative contract total amount not to exceed $925,000 through June 30, 2023; and
WHEREAS, City Council adopted Resolution No. 2020-081, authorizing Amendment No. 2 with Roebbelen Contracting, Inc. (C2018-71) for as-needed construction consulting services for an additional amount of $670,940 with a cumulative contract total amount not to exceed $1,595,940 through June 30, 2023; and
WHEREAS, City Council adopted Resolution No. 2022-075, authorizing Amendment No. 3 with Roebbelen Contracting, Inc. (C2018-71) for as-needed construction consulting services authorizing the use of the remaining contract balance of $109,344 for the initial design of the Dougherty Station Community Center and no additional funding; and WHEREAS, City Council adopted Resolution No. 2022-139, authorizing Amendment No. 4 with Roebbelen Contracting, Inc. (C2018-71) for as-needed construction consulting services for the Dougherty Station Community Center Renovation Project (CIP 200004) for an additional amount of $261,083 with a cumulative total contract amount not to exceed $1,857,023 through June 30, 2024; and
WHEREAS, City Council adopted Resolution No. 2023-001, authorizing Amendment No. 5 the Agreement with Roebbelen Contracting, Inc. (C2018-071) to provide for as-needed
5.7 Packet Pg. 70
construction Consulting Services for the San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006) for an additional amount of $373,285 with a cumulative total contract amount not to exceed $2,230,308 through June 30, 2024; and WHEREAS, due to construction delays on the Dougherty Station Community Arts Center Renovation Project (CIP 200004), and the required coordination, review, and approval by the Division of the State Architect (DSA) on the San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006), construction consulting services were extended until project completion; and
WHEREAS, Roebbelen has provided staff with the final cost for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and cost estimate for the remainder of the San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006) work through construction completion; and
WHEREAS, in order to provide additional construction consulting services, an appropriation of $63,457 to Dougherty Station Community Arts Center Renovation Project (CIP 200004) from the Infrastructure Maintenance Fund is required; and WHEREAS, this proposed appropriation from the Infrastructure Maintenance Fund is a result of various CIP projects releasing funds back to their original funding source; and WHEREAS, staff is requesting a contract extension through December 31, 2024 for any additional delays; and
WHEREAS, proposed Amendment No. 6 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) will include an additional amount not to exceed $240,146, which includes a 10% contingency, for a total cumulative contract amount not to exceed $2,470,454.
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of San Ramon does hereby authorize the Mayor to execute to appropriate $63,457 to the Dougherty Station Community Arts Center Renovation Project (CIP 200004) from Infrastructure Maintenance Fund (618), and to execute Amendment No. 6 to the Agreement with Roebbelen Contracting, Inc. (C2018-071) for as-needed construction consulting services for the Dougherty Station Community Arts Center Renovation Project (CIP 200004) and San Ramon Olympic Pool and Aquatic Park - Interior Renovations (CIP 200006) for an additional amount not to exceed $240,146, for a total cumulative amount not to exceed $2,470,454, through December 31, 2024.
PASSED, APPROVED AND ADOPTED at the meeting of May 28, 2024 by the following votes:
AYES:
NOES:
ABSENT:
5.7 Packet Pg. 71
ABSTAIN:
________________________
David E. Hudson, Mayor
ATTEST:
_________________________
Christina Franco, City Clerk
5.7 Packet Pg. 72
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Maria Fierner, Interim Public Works Director
By: Mike Dodds, Program Manager
SUBJECT: RESOLUTION NO. 2024-060 - Authorizing the Mayor to Appropriate $227,108 to the San Ramon Olympic Pool and Aquatic Park Renovation – Interior Improvements Project (CIP 200006) from Infrastructure Maintenance Fund (618), and to Execute Amendment No. 1 to the Agreement with Rodan Builders, Inc. (C2023-042) for Construction Services for the San Ramon Olympic Pool and Aquatic Park Renovation – Interior Improvements Project (CIP 200006) for an Additional Amount Not to Exceed $125,281, for a Total Cumulative Amount Not to Exceed $1,401,081, through July 31, 2024
EXECUTIVE SUMMARY
The City Council adopted Resolution No. 2023-158 authorizing the Mayor to enter into an Agreement with Rodan Builders, Inc. (Rodan) in the amount of $1,275,800 for construction services at the San Ramon Olympic Pool and Aquatic Park (SROP) Renovation - Interior Improvements Project (CIP 200006). The Project provides ADA and finish upgrades/updates to the locker rooms and family changing room (Room #105) and moisture mitigation for the floor in the coach's office (Room #106) in the Aquatic Center.
Part of the Project included California Division of the State Architect (DSA) review since SROP is located on school grounds. Access, structural, and fire and life safety plans and specifications were reviewed by DSA staff. Due to the required plan review, revisions, and approval by DSA, as well as the DSA work identified and associated inspections, the Project was delayed and construction costs have increased in the amount of $447,208, of which Rodan’s portion of work is $196,672. With the remaining construction work and change orders ($290,056 and $7,926, respectively), the total due to Rodan is $494,654. With a construction contingency of approximately 10%, staff is requesting to amend the contract for an additional amount of $544,120 for a total cumulative amount not to exceed $1,401,081, through July 31, 2024.
The extra expenses realized from the DSA requirements requires an appropriation to the CIP 200006 in the amount of $227,108 from the Infrastructure Maintenance Fund (IMF). Several IMF CIP projects have released a portion of their budgets to the IMF to provide for this appropriation, with identified work deferred to future years.
5.8 Packet Pg. 73
RECOMMENDED ACTION
Staff recommends adoption of this Resolution authorizing the Mayor to appropriate $227,108 to the San Ramon Olympic Pool and Aquatic Park Renovation - Interior Improvements Project (CIP 200006) from the Infrastructure Maintenance Fund (618), and to execute Amendment No. 1 to the Agreement with Rodan Builders, Inc. (C2023-042) for construction services for the San Ramon Olympic Pool and Aquatic Park - Interior Renovations Project (CIP 200006) for an additional amount not to exceed $125,281, for a total cumulative amount not to exceed $1,401,081 through July 31, 2024.
BACKGROUND
On May 23, 2023, City Council adopted Resolution No. 2023-158 authorizing the Mayor to enter into an agreement with Rodan Builders, Inc. (Rodan) for construction services for the San Ramon Olympic Pool and Aquatic Park (SROP) Renovation - Interior Improvements Project (CIP 200006) in the amount of $1,275,800. The Project provides finish upgrades/updates to the locker rooms and family changing room (Room #105), and moisture mitigation for the floor in the coach's office (Room #106) in the Aquatic Center in compliance with the Americans with Disabilities Act (ADA). An Initial Notice to Proceed was issued on August 7, 2023, to allow the contractor, Rodan Builders, Inc., to procure long-lead materials and equipment prior to construction. A Construction Notice to Proceed was issued on October 9, 2023, with project construction anticipated to be completed in January 2024, and project acceptance in February 2024.
DISCUSSION
The San Ramon Valley Unified School District (SRVUSD) reconsidered the scope of work and determined that the Project would need the review and approval of the access, structural, and fire and life safety plans and specifications by the California Division of the State Architect (DSA), which oversees construction projects on school grounds. Based on the joint-use agreement with SRVUSD, the plans and specifications must be approved by the City, SRVUSD, and DSA.
On July 25, 2023, Roebbelen Contracting, Inc., the City’s construction management consultant for the project, filed the required forms, drawings, and structural calculations to DSA for review.
On August 15, 2023, SRVUSD’s Board of Education approved the project. Furthermore, DSA identified concerns regarding accessible parking, curbs, and ramp access near the front entry at SROP during their assessment of SRVUSD's Cal High Turf Project DSA #01-119439 and Bleacher Project DSA# 01-120708.
On October 5, 2023, DSA accepted the City’s submittals and received approval on October 23, 2023. On November 22, 2023, work on the project was temporarily halted due to the necessity of onboarding a DSA Certified Project Inspector for mandated Project oversight, per DSA regulations. The cost associated with the project's special inspections is a total of $48,477. The project's special inspections included items such as openings in the ceiling for lights and shear wall sheathing, issues with the countertop supports for the sinks, and ADA clearance for the sink.
5.8 Packet Pg. 74
DSA requirements also included parking lot and access revisions. A portion of the parking lot work was completed by the City’s contractor, JD Partners, with the remaining portion completed in-house by Public Works staff. Work included adding truncated domes to existing ADA ramps, adding hash marks to create crosswalks, removing and replacing a buildup ADA ramp in a parking stall, and replacing two ADA ramps. The parking lot work was completed on February 28, 2023, for a total cost of $25,369, with the City’s Building Inspectors completing the inspection the same day.
Other work required by DSA and completed by Rodan includes light fixture wire hangers and framing, blocking, and bracing, plus associated extended schedules and delays, for a total cost of $196,672.
All of these factors above have resulted in the Project cost for design, construction, and inspections increasing, and the completion date extending to June 30, 2024. These also result in the need for additional funding to the Project with appropriations from the Infrastructure Maintenance Fund, further described in Fiscal Analysis Section below.
FISCAL ANALYSIS
Rodan’s contract is for an amount not to exceed $1,275,800. Additional Rodan construction costs are as follows:
DSA construction $ 196,672
Remaining contract work $ 290,056
Contract Change Orders pending $ 7,926
10% construction contingency $ 49,465
Total $ 544,120
The total amount remaining on Rodan’s contract is $418,839. Therefore, the increase in contract amount is:
Total Remaining Work + Contingency - $ 544,120
Contract Balance to Date: $ 418,839
Contract Budget Shortfall - $ 125,281
Original Contract Amount $ 1,275,800
Proposed Contract Increase $ 125,281
Revise Contract Amount $ 1,401,081
The Five-Year Capital Improvement Program has authorized $3,287,303.82 for the San Ramon Olympic Pool and Aquatic Park (SROP) Renovation - Interior Improvements Project (CIP 200006) and has a balance of $271,535. The DSA-related costs are as follows:
5.8 Packet Pg. 75
DSA ITEM DSA COSTS STATUS
City costs - ADA access/parking lot work $ 25,369 PAID
Roebbelen Contracting, Inc. (incl. 10% contingency) $ 176,690 PENDING Rodan Builders, Inc. $ 196,672 PENDING
DSA Inspection $ 48,477 PAID
Total DSA Expenses $ 447,208
Total DSA Expenses to be Paid: $ 373,362 PENDING
To close the gap in funding the Project, staff is requesting an appropriation of $227,108 from the Infrastructure Maintenance Fund (IMF) as a result of the Project balance relative to the DSA expenses and Rodan contract increase:
CIP 200006 Project Balance $ 271,535
DSA Expenses to be Paid - $ 373,362
Rodan Contract Increase - $ 125,281
Project Budget Shortfall - $ 227,108
Due to the minimal funds available in the IMF, SROP Equipment Replacement Project (CIP 925479) has released a portion of its budget to the IMF in order to provide for this appropriation, with identified work deferred to future years.
CIP# CIP IMF PROJECT CURRENT CIP
BALANCE
TRANSFER TO
IMF
925479 SROP Equipment Replacement $ 604,739 $ 227,108
TOTAL IMF TRANSFER TO CIP 200006 $ 227,108
The balance of this IMF project to be transferred is from prior and current fiscal years with work identified to be completed. However, in order to allocate funds to CIP 200006, work for CIP 925479 has been prioritized and deferred in order to have sufficient funds to release to IMF for appropriation to the SROP Renovation Project.
An amendment to the contract with the City’s construction manager, Roebbelen Contracting, Inc. is also required as a result of the additional DSA process. This will be presented to the City Council as a separate agenda item at the same Council meeting.
Staff recommends Amendment No. 1 to Rodan for construction services for CIP 200006 for an additional amount not to exceed $125,281, including an approximate 10% construction contingency, for a total cumulative contract amount is not to exceed $1,401,081, with a term set to expire July 31, 2024.
STEPS FOLLOWING APPROVAL
1. The City Attorney’s Office will forward the contract Amendment No. 1 to Rodan Builders, Inc. for execution.
2. Upon receipt of the executed contract Amendment, the required bonds, certificate of
5.8 Packet Pg. 76
insurance, and a copy of a current City business license from the contractor, the City Attorney’s Office will send a copy of the executed contract documents and all attachments to the Public Works - Public Services Division.
3. Staff will monitor the contractor’s performance for the duration of the contract.
5.8 Packet Pg. 77
RESOLUTION NO. 2024-060
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON AUTHORIZING THE MAYOR TO APPROPRIATE $227,108 TO THE SAN RAMON OLYMPIC POOL AND AQUATIC PARK RENOVATION – INTERIOR
IMPROVEMENTS PROJECT (CIP 200006) FROM INFRASTRUCTURE
MAINTENANCE FUND (618), AND TO EXECUTE AMENDMENT NO. 1 TO THE AGREEMENT WITH RODAN BUILDERS, INC. (C2023-042) FOR CONSTRUCTION
SERVICES FOR THE SAN RAMON OLYMPIC POOL AND AQUATIC PARK RENOVATION – INTERIOR IMPROVEMENTS PROJECT (CIP 200006) FOR AN ADDITIONAL AMOUNT NOT TO EXCEED $125,281, FOR A TOTAL CUMULATIVE AMOUNT NOT TO EXCEED $1,401,081, THROUGH JULY 31, 2024
WHEREAS, on May 23, 2023, the City Council adopted Resolution No. 2023-158 authorizing the Mayor to enter into an Agreement with Rodan Builders, Inc. (Rodan) for construction services for the San Ramon Olympic Pool and Aquatic Park (SROP) Renovation - Interior Improvements Project (CIP 200006) in the amount of $1,275,800; and WHEREAS, the San Ramon Valley Unified School District (SRVUSD) reconsidered the scope of work and determined that the project would need the review and approval of the access, structural and fire, and life safety plans and specifications by the California Division of the State Architect (DSA), which oversees construction projects on school grounds; and WHEREAS, due to the required coordination, review, and approval by the Division of the State Architect (DSA) on the San Ramon Olympic Pool and Aquatic Park Renovation - Interior Improvements Project (CIP 200006), the project cost for design, construction, and inspections have increased, and the completion date needs to be extended until Project completion; and
WHEREAS, in order to close the gap in funding the Project, an appropriation of $227,108 from the Infrastructure Maintenance Fund (IMF) is requested; and WHEREAS, these proposed appropriation from the Infrastructure Maintenance Fund is available as a result of CIP 925479 San Ramon Olympic Pool Equipment Replacement Project releasing funds back to its original funding sources; and WHEREAS, Rodan Builders, Inc. has provided staff with the cost estimate for the remainder of the San Ramon Olympic Pool and Aquatic Park Renovation - Interior Improvements Project (CIP 200006) work through construction completion; and WHEREAS, proposed Amendment No. 1 to the Agreement with Rodan Builders, Inc. (C2023-042) will include an additional amount not to exceed $125,281 with a total cumulative contract amount not to exceed $1,401,081, through July 31, 2024.
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of San
5.8 Packet Pg. 78
Ramon does hereby authorize the Mayor to appropriate $125,281 to the San Ramon Olympic Pool and Aquatic Park Renovation - Interior Improvements Project (CIP 200006) from the Infrastructure Maintenance Fund (618), and to execute Amendment No. 1 to the Agreement with Rodan Builders, Inc. (C2023-042) for Construction Services for the San Ramon Olympic Pool and Aquatic Park Renovation - Interior Improvements Project (CIP 200006) for an additional amount not to exceed $125,281, for a total cumulative amount not to exceed $1,401,081, through July 31, 2024.
PASSED, APPROVED AND ADOPTED at the meeting of May 28, 2024 by the following votes:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
David E. Hudson, Mayor
ATTEST:
_________________________
Christina Franco, City Clerk
5.8 Packet Pg. 79
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Maria Fierner, Interim Public Works Director
By: Brent Scroggs, Program Manager
SUBJECT: RESOLUTION NO. 2024-061 - Authorizing the Mayor to Execute an Agreement with Miracle Construction Company, Inc., DBA Miracle Playsystems for Playground Equipment Replacement at Ramona Park, as Part of the Citywide Playground Upgrades Project (CIP 955423) in an Amount Not to Exceed $314,400 through December 31, 2024, and Appropriate $61,400 from the Park Development Fund to the Citywide Playground Upgrades Project (CIP 955423)
EXECUTIVE SUMMARY
Citywide Playground Upgrades Project (CIP 955423) is funded by the Park Development Fund to replace existing playgrounds in need of upgrades for safety and ADA compliance. The Capital Budget for FY 2023/24 authorized the replacement of playground equipment at Ramona Park as part of CIP 955423. Staff obtained quotes from Miracle Construction Company, Inc., DBA Miracle Playsystems (Miracle), for the design, removal of existing playground, and installation of a new playground at Ramona Park. Miracle was awarded the contract (#010521-LTS-3) through a purchasing cooperative, Sourcewell, which satisfies the competitive bid requirement set forth in the City’s Purchasing Ordinance. On April 10, 2024, the Parks and Community Services Commission reviewed and recommended the design for the new playground equipment at Ramon Park. Staff recommends entering into a new Agreement with Miracle for the playground equipment replacement at Ramona Park effective June 1, 2024, through December 31, 2024.
RECOMMENDED ACTION
Staff recommends adoption of this Resolution, authorizing the Mayor to execute an Agreement with Miracle Construction Company, Inc., DBA Miracle Playsystems, for playground equipment replacement at Ramona Park, as part of the Citywide Playground Upgrades Project (CIP 955423) in an amount not to exceed $314,400 through December 31, 2024, and appropriate $61,400 from the Park Development Fund to the Citywide Playground Upgrades Project (CIP 955423).
BACKGROUND/DISCUSSION
The Citywide Playground Upgrades Project (CIP 955423) provides for the renovation or replacement of playgrounds at various City parks due to safety concerns related to aging
5.9 Packet Pg. 80
playground structures or uupgrading for ADA compliance. CIP 955423 has resulted in several playground renovation and replacement projects, including Golden View Elementary School Park, Mill Creek Hollow, Montevideo Elementary School Park, Neil Armstrong Elementary School Park, and Old Ranch Park in 2002; Twin Creeks Elementary School Park, Country Club Elementary School Park, and Walt Disney Elementary School Park in 2008; Red Willow in 2010; Athan Downs in 2012; and Old Ranch Park and Richard Fahey Village Green Park in 2014.
The Capital Budget for FY 2023/24 identified and authorized the playground equipment at Ramona Park for replacement. The existing wooden playground has been in use since the park opened in 2008, and the wood structures are costly to maintain. Wood is prone to splintering and requires a higher level of maintenance than the more traditional metal and plastic play structures.
A previous renovation was completed on the Ramona Park playground in 2017 to maintain some of the aging wood. However, it is no longer sustainable and needs to be replaced with a more durable material. Staff contacted Miracle Construction Company, Inc. DBA Miracle Playsystems (Miracle), a qualified playground equipment services provider, to request designs and pricing to replace the aging train-themed wood playground at Ramona Park.
The design includes a metal and plastic playground while maintaining the same train theme as the original playground. The current recommendation provides a new playground in both the age 2-5 area and the age 5-12 area. The train-themed playground will include interactive play panels, slides, climbing walls, swings, and a train station standing wall at the entrance. The playground provides several active features and encourages creative imaginative play. The playground surface is ADA-approved engineered wood fibar, and a few of the elements are universally accessible for children with and without disabilities.
On December 21, 2023, staff met with the Parks and Community Services Facilities Committee to discuss and review the playground equipment design options for the Ramona Park playground.
The Facilities Committee recommended that a train theme be incorporated into the new design to stay with the overall park theme, made of durable materials and include more interactive elements.
On March 27, 2024, staff returned to the Parks and Community Services Facilities Committee with an updated playground design with a train theme and additional play panels. The Facilities Committee concurred with staff on the updated design with more durable materials and believed this would be well received by the community. They recommended that the updated design be forwarded to the Parks and Community Services Commission for final approval.
On April 10, 2024, the Parks and Community Services Commission reviewed and approved the design of the Ramona Park playground equipment replacement (Attachment A).
FISCAL ANALYSIS
The Capital Budget for FY 2023/24 identified and authorized the playground equipment replacement at Ramona Park as part of CIP 955423 in the amount of $253,000. Staff initially received estimates in November 2022 to replace a playground of similar size to Ramona Park for approximately $253,000. However, due to rising costs of equipment, shipping, labor, and design
5.9 Packet Pg. 81
changes based on the Parks and Community Services Facility Committee recommendations, cost estimates have come in higher than the estimated $253,000. The new estimated cost for the replacement of the playground equipment at Ramona Park is $262,000. This project will be funded by the Citywide Playground Upgrades Project (CIP 955423). In order to close the gap in funding of the project, an appropriation of $61,400 from the Park Development Fund (PDF) is required for the playground equipment installation cost of $314,400, which includes a 20% contingency. There are sufficient funds in the PDF to appropriate this amount to the Project.
Playground Installation Cost $ 262,000
20% Contingency $ 52,400
Total Cost $ 314,400
Current Available Project Fund Balance for CIP 955423 - $ 253,000 Project Shortfall (PDF allocation requested) $ 61,400
Staff recommends entering into a new Agreement with Miracle for the playground equipment installation at Ramona Park, in the amount of $314,400, which includes a 20% contingency, through December 31, 2024.
STEPS FOLLOWING APPROVAL
1. The City Attorney’s Office will forward the contract Agreement to Miracle Construction Company, Inc. DBA Miracle Playsystems for execution.
2. Upon receipt of the executed contract Agreement, the required bonds, certificate of insurance, and a copy of a current City business license from the contractor, the City Attorney’s Office will send a copy of the executed contract Agreement and all attachments to the Public Works - Public Services Division.
3. A Notice to Proceed will then be issued to begin construction, and staff will pursue the work to completion.
4. The Public Works - Public Services Division will monitor the performance of the contractors throughout the term of the Agreement.
ATTACHMENT
A - Proposed Playground Design
5.9 Packet Pg. 82
RESOLUTION NO. 2024-061
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON
AUTHORIZING THE MAYOR TO EXECUTE AN AGREEMENT WITH MIRACLE CONSTRUCTION COMPANY, INC., DBA MIRACLE PLAYSYSTEMS FOR
PLAYGROUND EQUIPMENT REPLACEMENT AT RAMONA PARK, AS PART OF THE CITYWIDE PLAYGROUND UPGRADES PROJECT (CIP 955423) IN AN AMOUNT NOT TO EXCEED $314,400 THROUGH DECEMBER 31, 2024, AND APPROPRIATE $61,400 FROM THE PARK DEVELOPMENT FUND TO THE CITYWIDE PLAYGROUND UPGRADES PROJECT (CIP 955423)
WHEREAS, the Citywide Playground Upgrades Project (CIP 955423) provides for the renovation or replacement of playgrounds at various City parks due to safety concerns related to aging playground structures; and
WHEREAS, the Citywide Playground Upgrades Project (CIP 955423) has resulted in several playground renovation and replacement projects, including Golden View Elementary School Park, Mill Creek Hollow, Montevideo Elementary School Park, Neil Armstrong Elementary School Park, and Old Ranch Park in 2002; Twin Creeks Elementary School Park, Country Club Elementary School Park, and Walt Disney Elementary School Park in 2008; Red Willow in 2010; Athan Downs in 2012; and Old Ranch Park and Richard Fahey Village Green Park in 2014; and
WHEREAS, on March 27, 2024, staff presented an updated playground design with a train theme and additional play panels to the Parks and Community Services Facilities Committee; and
WHEREAS, on April 10, 2024, the Parks and Community Services Commission reviewed and approved the design of the Ramona Park playground equipment replacement; and WHEREAS, the Capital Budget for FY 2023/24 identified and authorized the playground equipment at Ramona Park for replacement as part of CIP 955423; and WHEREAS, in order to close the gap in funding the Project, an appropriation of $61,400 from the Parks Development Fund is required for the playground equipment installation cost of $314,400, which includes a 20% contingency; and
WHEREAS, Miracle Construction Company, Inc. DBA Miracle Playsystems was awarded the contract (#010521-LTS-3) through a purchasing cooperative, Sourcewell, which satisfies the competitive bid requirement set forth in the City’s Purchasing Ordinance; and WHEREAS, Miracle Construction Company, Inc. DBA Miracle Playsystems is determined to be a qualified playground equipment services provider, and by reason of qualifications, experience, and facilities for performing the type of services contemplated herein, is willing to provide the requested services.
5.9 Packet Pg. 83
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of San Ramon does hereby authorize the Mayor to execute an Agreement with Miracle Construction Company, Inc., DBA Miracle Playsystems, for the playground equipment installation at Ramona Park, as part of the Citywide Playground Upgrades Project (CIP 955423) in an amount not to exceed $314,400 through December 31, 2024, and appropriate $61,400 from the Parks Development Fund to the Citywide Playground Upgrades Project (CIP 955423).
PASSED, APPROVED AND ADOPTED at the meeting of May 28, 2024 by the following votes:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________
David E. Hudson, Mayor
ATTEST:
_________________________
Christina Franco, City Clerk
5.9 Packet Pg. 84
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
Ramona Park
San Ramon, CA
Prepared for: City of San Ramon
5.9.a
Packet Pg. 85
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement)
5.9.a
Packet Pg. 86
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) Dark Gray
Decks
Metallic
Gray
Light
Gray
Dark
Brown
Forest
Green Sand Red
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities 2/29/2024 23_2637_RamonaPark_008
Colors Used In Rendering: 2-5 PLAY BOX *Colors shown in rendering are for illustrative purposes only. Actual color and pattern may vary slightly.
5.9.a
Packet Pg. 87
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities 2/29/2024 23_2637_RamonaPark_008
2-5 PLAY BOX *Colors shown in rendering are for illustrative purposes only. Actual color and pattern may vary slightly.
5.9.a
Packet Pg. 88
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities 2/29/2024 23_2637_RamonaPark_008
2-5 PLAY BOX *Colors shown in rendering are for illustrative purposes only. Actual color and pattern may vary slightly.
Interactive Play Panels on 2-5 Play Structure
5.9.a
Packet Pg. 89
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) Dark Gray
Decks
Metallic
Gray
Light
Gray
Dark
Brown Sand Red
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities 2/29/2024 23_2637_RamonaPark_008
Colors Used In Rendering: 5-12 PLAY BOX *Colors shown in rendering are for illustrative purposes only. Actual color and pattern may vary slightly.
5.9.a
Packet Pg. 90
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities 2/29/2024 23_2637_RamonaPark_008
5-12 PLAY BOX *Colors shown in rendering are for illustrative purposes only. Actual color and pattern may vary slightly.
5.9.a
Packet Pg. 91
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) 2/29/2024
Ramona Park
MIRACLE PLAYSYSTEMS, INC. – PO BOX 263, ALAMO, CA 94507 – (800) 879-7730 – (510) 893-2163 (FAX) CSL: 981433 (Exp Date 03/25) – DIR: 1000015853
Job Number: 23-2637
Job: Ramona Park
Quote Name: Quote-23-2637-Ramona Park_008
Quote Number: Q-07103
Prepared by:
ShanaFriesen
[email protected]
Terms: Net 30
Remit to: Miracle Playsystems, Inc.
1276 S Main St., Salinas, CA 93901
Sub Total: $241,329.49
Freight: $10,589.00
Estimated Tax: $9,990.13
Total: $261,908.62
Miracle This Quote Includes a Sourcewell Discount
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
MREC EQUIP Miracle Play Equipment Per
Plan_23_2637_RamonaPark_008_2-5_BOM
1 $40,123.00 $30,894.71 $2,703.29
MREC EQUIP Miracle Play Equipment Per
Plan_23_2637_RamonaPark_008_5-12_BOM
1 $65,821.00 $50,682.17 $4,434.69
UPC
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
EQUIP8 UPC Equipment - 11218
Train Station
1 $22,768.00 $22,768.00 $1,992.20
Installation Services
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
A2 Provide 315LF Temporary Fencing. If Additional Fence is Needed, Price May Be Revised
1 $7,128.00 $7,128.00 $623.70
B03 Pullback & Reinstall 6" Existing EWF in Two Play Areas:
Each Play Area 2633 SF Totaling 5266 SF
1 $8,424.00 $8,424.00 $0.00
B11 Demo & Offhaul Existing Play Structures in Two Play Areas: Plumbing by Others
1 $20,753.00 $20,753.00 $0.00
B15 Installation Only of Miracle Play Structure
23_2637_RamonaPark_008, 2-5 Play Structures, 5-12
Play Structures & (1) UPC Item.
1 $69,913.00 $69,913.00 $0.00
B02 Rubber Surfacing (EPDM Only) Removal at Two Access
Ramps
Apx. 165 SF/ea, 330 SF Total
1 $3,750.00 $3,750.00 $0.00
5.9.a
Packet Pg. 92
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) 2/29/2024
Ramona Park
MIRACLE PLAYSYSTEMS, INC. – PO BOX 263, ALAMO, CA 94507 – (800) 879-7730 – (510) 893-2163 (FAX) CSL: 981433 (Exp Date 03/25) – DIR: 1000015853
Wood Fiber Surfacing
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
C15 CedarSafe Certified Engineered Playground Fiber
Material
Approx 2633sf @ 6"=50Cy X 2 playgrounds= 100CY To
Top Off Existing Play Boxes
100 $27.00 $2,700.00 $236.25
C13 Wood Fiber Blown In - Includes Delivery, Application and Clean-up of Over Spray.
100 $47.25 $4,725.00 $0.00
CPSI Inspection This Quote Does Not Include a Drop Test Product Code Description Qty Rate Total Estimated Tax ( if applicable)
B22 CPSI Inspection (per structure) 2 $1,058.00 $2,116.00 $0.00 Rubber PIP Surfacing
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
C12 Includes 330 sf of FlexTop Wear Layer Only With a Color Mix of 50% Black and 50% Standard Color TBD with
AROMATIC Urethane Binder. Standard colors include
Blue, Green, Red, and Beige.
Includes a 0.5" wear layer, Filling in cushion Layer as Needed.
Two Access Ramps- 165 SF each.
Wear layer removed by Others.
330.00 $29.84 $9,847.20 $0.00
Bonding
Product Code Description Qty Rate Total Estimated Tax ( if applicable)
BONDING Bonding Fees 1 $7,628.41 $7,628.41 $0.00
Sub Total: $241,329.49
Total Freight: $10,589.00
Total Estimated Tax: $9,990.13
Grand Total: $261,908.62
Company: ________________________________________
Signature: ________________________________________
Name: ___________________________________________
Date: ____________________________________________
5.9.a
Packet Pg. 93
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) 2/29/2024
Ramona Park
MIRACLE PLAYSYSTEMS, INC. – PO BOX 263, ALAMO, CA 94507 – (800) 879-7730 – (510) 893-2163 (FAX) CSL: 981433 (Exp Date 03/25) – DIR: 1000015853
Please confirm or edit order information below.
End User Company:
City of San Ramon
End User Contact:
End User Email:
Delivery Contact:
Brent Scroggs
Delivery Email:
[email protected]
Delivery Phone:
925.570.0302
Delivery Address:
Site Address:
6330 Murdock Way,
San Ramon, CA 94582
Bill To Email:
[email protected]
[email protected]
Bill To:
City of San Ramon,
Customer Reference #:
INDEMNITY
Client/Owner shall defend, indemnify and hold harmless Miracle Playsystems, Inc., its officers, directors, board of trustees, agents, or employees and each of them, from any and all claims, demands, causes of action in law or in equity, damages, penalties, costs, expenses, reasonable attorneys’ fees, reasonable experts’ fees, reasonable consultants’ fees, judgments, losses or liabilities, of every kind and nature whatsoever arising out of or in any way connected with or incidental to, the performance of the services under this Agreement or any of the obligations contained in this Agreement (“Claims”). Without limitation, “damages” include personal injury, including, but not limited to bodily injury, emotional injury, sickness or disease, or death to persons, including, but not limited to, any employees or agents of Miracle Playsystems, Inc., or any other person; or other damages of any kind to anyone including, without limitation, economic loss, property damage and loss of use thereof. It is expressly acknowledged and agreed that each of the foregoing indemnities is independent, that each shall be given effect, and that each shall apply despite any acts or omissions, misconduct or negligent conduct, whether active or passive, on the part of, or other contractor(s); provided, however, Miracle Playsystems, Inc. duty to indemnify shall be limited to the percentage or the degree Miracle Playsystems, Inc. comparative negligence caused any damages.
STANDARD NOTES
• Price quotation is good for 30 days. Accurate color selections must be made in writing prior to equipment going into production. Colors to be confirmed with your local sales representative.
• PLEASE MAKE PURCHASE ORDER TO MIRACLE PLAYSYSTEMS, INC at PO Box 263 Alamo, CA 94507 • PLEASE REMIT CHECKS TO: MIRACLE PLAYSYSTEMS INC., 1276 S MAIN ST, SALINAS, CA 93901 • Please email/fax quotation with your signature to accept this quote and place order. Fax 510-893-2163 or email [email protected] • Unless otherwise specified, Miracle Playsystems, Inc DOES NOT include the following in this proposal:
• Engineered drawings
• Installation of equipment or other site amenities
• Specialty trades, equipment, power supply required to install equipment • Any insurance requiring in excess of $1M/$2M per occurrence, special insurance coverage or wording, Prevailing/Certified wage rates, local permitting, bid/performance bonds, temp fencing, geo tech surveys, playground safety inspection, equipment offload, and testing services. • Inspect equipment upon delivery. Color discrepancy must be reported at time of delivery. Installation constitutes acceptance of colors. • Warranty does not cover labor for reinstallation.
5.9.a
Packet Pg. 94
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) 2/29/2024
Ramona Park
MIRACLE PLAYSYSTEMS, INC. – PO BOX 263, ALAMO, CA 94507 – (800) 879-7730 – (510) 893-2163 (FAX) CSL: 981433 (Exp Date 03/25) – DIR: 1000015853
TERMS & CONDITIONS
• Purchase contract terms & conditions of sale: The client/customer’s acceptance and understanding of these terms & conditions and all other supporting documentation provided as part of this package is evidenced by signing of this estimate/quote. • Payment terms: Standard terms (on approved credit), unless otherwise noted are 50% with order and balance to ship equipment (no retention). Should any changes be required to the products after order is placed, modifications or changes will be at client/customers expense. Miracle Playsystems, Inc maintains a no return policy and asks all clients to determine feature, layout and color selection prior to ordering. Should any order be cancelled after production has started a 30% restocking fee will be charged to client. Credit card convenience fee is 3.5% which will be added to all credit card charges • Lead times: Estimated lead times for the time the order is released into production until it is delivered will vary. • Lead times may currently be extended due to reasons such as supply chain issues, shipping delays, raw material shortages, and other COVID-19 related impacts. • Custom play feature lead times are determined on a case by case basis.
CONSTRUCTION SERVICES (if applicable)
Unless otherwise noted, we exclude responsibility for material delivery & offloading equipment, removal & disposal of packaging accumulated by equipment packaging, project security, landscape & hardscape repair based on access route to site, delays or returns due to layout conflicts or delay of other trades, removal of spoils from job site, locating underground: utilities, pipes, obstructions in work area, conditions unforeseen and/or not disclosed at time of estimate, permits, engineering, material testing, soil samples, CPSI. Conditions: Grades; stable, compacted & workable with 95% compaction and less than 1% grade, adequate access to site for labor, materials, tools and equipment. Estimate good for 90 days from quote or Dec. 31 of current calendar year, whichever comes first. Terms: Upon completion.
GENERAL TERMS
• THIS QUOTE IS LIMITED TO AND GOVERNED BY THE TERMS CONTAINED HEREIN: Miracle Playsystems, Inc. objects to any other terms proposed by client, in writing or otherwise, as material alterations, and all such proposed terms shall be void. Client authorizes Miracle Playsystems, Inc. to ship equipment and agrees to pay the total specified. Shipping terms are FOB the place of shipment via common carrier. • Client and owner/operator agree to indemnify and hold Miracle Playsystems, Inc. harmless from and against all liabilities, losses, penalties, damages and expenses, including costs and attorney fees, resulting from any and all claims, liens, damages, actions, suits, judgments or settlements, injuries arising or alleged to arise out of their failure, or failure of architect, contractors, subcontractors, installers, employees, agents and assigns to assemble, install, inspect and/or maintain the play equipment and impact absorbing surfacing in full compliance with each manufacturers installation instructions and safety requirements and their misuse and/or alteration of the play equipment.
Company: ______________________________________
Signature: ______________________________________
Name: ______________________________________
Date: ______________________________________
5.9.a
Packet Pg. 95
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement) MIRACLE PLAYSYSTEMS. DESIGNING PLAY
Creating Fun Play Environments to Enrich Communities
Presented by your Miracle Team
Thank you for your consideration!
Shana Friesen
Sales Account Manager
Miracle Playsystems Inc
[email protected]
(510) 514-5212
Claudia Gutierrez
Designer
Miracle Playsystems Inc
[email protected]
(510) 775-4476
5.9.a
Packet Pg. 96
Attachment: A - Proposed Playground Design (2024-061 : Miracle Construction Company Agreement)
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Christina Franco, City Clerk
By: Christina Franco, City Clerk
SUBJECT: Climate Action Plan Citizens' Task Force - Confirm Appointments
RECOMMENDED ACTION
Staff recommends that the City Council confirm the appointments to the Climate Action Plan Citizens Task Force.
Aiden Park – Youth/High School Age member
Sue Bock - Environmental climate non-profit
Matthew O’Connor - Energy industry representative
Timothy “TJ” Carter - Chamber Representative/Business
Ilana Israel Samuels - Educational or SRVUSD Representative Alec Hurd - Resident At-large member
Luz Gomez – Resident At-large member
Corrine Ferreyra - Resident At-large Alternate #1
Chris Dembiczak - Resident At-large Alternate #2
Kathleen Truesdell – Waitlist #1
BACKGROUND/DISCUSSION
At the January 23, 2024, regular meeting of the City Council, the council voted to establish a task force with two specific tasks: (1) to work with staff to garner public input and update the City’s Climate Action Plan (CAP); and (2) once the CAP is adopted, the task force will draft a charter for Council consideration for a permanent environmental committee. All members must be San Ramon residents.
The Task Force will consist of the following:
• One (1) Youth (high school age, 10th-11th grade only) • One (1) Environmental climate non-profit
• One (1) Energy industry representative*
• One (1) Construction/landscaping/trades representative • One (1) Resident At-large member
• Two (2) Alternates Resident at-large
5.10 Packet Pg. 97
• One (1) Chamber Representative/Business*
• One (1) Educational or SRV school district representative* Categories marked with an asterisk (*) may be filled with a non-resident of San Ramon, provided that the person has a stake in the San Ramon business or education community. If the City is unable to fill a position for any specific category, the Council may elect to appoint an at-large member instead.
At the April 23, 2024 City Council regular meeting, the Council selected the following candidates to be interviewed; Aiden Park, Zoe Lu, Sue Bock, Narendra Pal, Matthew O'Connor, Alec Hurd, Corinne Ferreyra, Farrokh Khodadadi, Chris Dembiczak, Ryan Brown, Luz Gomez, and Kathleen Truesdell.
At the May 21, 2024 City Council special meeting, the Council conducted interviews of the 12 candidates. Vice Mayor Perkins’ made the following motion and was seconded by Cm. Rubio.
The motion passed 4-0-1-0. Cm. Verose was absent.
Vice Mayor Pekins’ motion to appoint the following candidates and leave open the San Ramon Valley Unified School District Representative and Construction/landscaping/trades representative until close of business on May 23, 2024; and if the open positions were not filled by close of business the vacancies will be filled by Resident At-large member(s), thus the alternates and ranked waitlist would move up to fill the vacancies. Staff will then bring a staff report to reaffirm the appointments at the next City Council meeting on May 28, 2024.
At the close of business on Thursday, May 23, 2024 the City Clerk received a representative of the San Ramon Valley Unified School District, but did not receive any applications for the Construction/landscaping/trades representative. Therefore, the alternates and waitlist move up one spot and the Construction/landscaping/trades representative will be filled by a Resident Atlarge member.
Aiden Park – Youth/High School Age member
Sue Bock - Environmental climate non-profit
Matthew O’Connor - Energy industry representative
Timothy “TJ” Carter - Chamber Representative/Business
Ilana Israel Samuels - Educational or SRVUSD Representative Alec Hurd - Resident At-large member
Luz Gomez – Resident At-large member
Corrine Ferreyra - Resident At-large Alternate #1
Chris Dembiczak - Resident At-large Alternate #2
Kathleen Truesdell – Waitlist #1
STEPS FOLLOWING APPROVAL
Staff will notify the appointed candidates of upcoming meetings.
5.10 Packet Pg. 98
CITY COUNCIL STAFF REPORT
DATE: May 28, 2024
TO: City Council/City Manager
FROM: Kelly Sessions, Administrative Services Director
By: Candace Daniels, Finance Division Manager
SUBJECT: Annual Audit Report for the City of San Ramon for the Fiscal Year Ended June 30, 2023
RECOMMENDED ACTION
Staff recommends that the City Council review and accept the Audit Report for the City of San Ramon for the fiscal year ended June 30, 2023 as presented and allow for public presentation by Maze and Associates.
BACKGROUND/DISCUSSION
State Law and prudent financial management require that the City of San Ramon retain a qualified auditor to conduct an independent review of the City’s financial records and procedures. On May 9, 2023, the City Council approved an agreement for professional audit services with Maze & Associates, including preparation of the Annual Comprehensive Financial Report (ACFR), and the Annual State Controller’s Office Report for Fiscal Years June 30, 2023 through June 30, 2026 (four years) with an option to extend for two additional one-year periods.
Maze & Associates audited the City’s financial records and prepared the ACFR. The audit was conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States. The audit included examining, on a test basis, evidence supporting the amounts and disclosures in the financial reports.
In the auditor’s opinion, such Financial Reports present fairly in all material respects the financial position of the City of San Ramon as of June 30, 2023, and in conformity with accounting principles generally accepted in the United States of America.
General Fund Highlights:
Revenue
Revenues available for expenditure were $2.9 million above the final budget for the following reasons:
8.1 Packet Pg. 99
• Taxes were $2.7 million above budget reflecting increases in property taxes and sales tax, offset by decreases in property transfer tax and transient occupancy tax. • Licenses and permits were $0.6 million above budget reflecting an increase in building permits.
• Intergovernmental revenue ended the year $0.2 million above budget primarily due to reimbursement for CIP projects.
• Charges for services were $0.3 million below budget reflecting a decrease in facility rentals and recreation programs and activities.
• Fines and forfeitures totaled $0.1 million below budget reflecting a decrease in vehicle code fees.
• Investment income was $0.3 million above budget reflecting unfavorable investment market value adjustments.
• Miscellaneous revenue ended the year $0.3 million below budget reflecting a decrease in facility rentals and recreation programs and activities.
Expenditures
• xpenditures ended the year lower than budgeted amounts by $2.4 million. • Salaries and benefits were below budget by $1.6 million due to numerous vacancies. • Professional services totaled $0.6 million below budget. • Materials and supplies were below budget by $0.1 million. • Travel and training and membership and dues totaled $0.1 million below budget. • Capital outlay ended the year below budget by $0.01 million.
Fund Balance
• Transfers out of the General Fund exceeded transfers in by $6.5 million, but were offset by revenue exceeding expenditures by $9.0 million, resulting in a net increase to fund balance of $2.5 million.
• General Fund and Dougherty Valley Fund ending balances totaled $26.3 million, a net increase of $3.9 million over the previous fiscal year. • The General Reserves balance ended the year at $26.3 million or 45%.
FISCAL ANALYSIS
This report is for informational purposes only.
NEXT STEPS
1. Copies of the Annual Comprehensive Financial Report will be provided to rating agencies and other fiscal agents.
2. An electronic version will be placed on the City’s web site.
ATTACHMENT
8.1 Packet Pg. 100
A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 B: Article XIIIB Appropriations Limitation Uniform Guidelines Letter for the year ended June 30, 2024
8.1 Packet Pg. 101
2022/23
Annual
Comprehensive
Financial
Report
For the year ended June 30, 2023
8.1.a
Packet Pg. 102 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 103 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal year ended June 30, 2023
Prepared by the
Administrative Services Department, Finance Division
Kelly Sessions, Director of Administrative Services
8.1.a
Packet Pg. 104 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 105 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2023
Table of Contents
Page
INTRODUCTORY SECTION
Letter of Transmittal ...................................................................................................................................... i Certificate of Achievement for Excellence in Financial Reporting ........................................................... viii Staff Directory ............................................................................................................................................. ix Organization Chart ........................................................................................................................................ x
FINANCIAL SECTION
Independent Auditors’ Report ....................................................................................................................... 1 Management Discussion and Analysis ......................................................................................................... 5 Basic Financial Statements:
Government-wide Financial Statements:
Statement of Net Position .............................................................................................................. 20 Statement of Activities ................................................................................................................... 21 Fund Financial Statements:
Balance Sheet – Governmental Funds ........................................................................................... 24 Reconciliation of the Governmental Funds – Balance Sheet with the Statement of Net Position ........................................................................................................ 26 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ............................................................................................................... 28 Reconciliation of the Net Change in Fund Balances – Total Governmental Funds with the Statement of Activities .............................................................................................. 30 Statement of Net Position – Proprietary Funds .............................................................................. 32 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Funds .................................................................................................................... 33 Statement of Cash Flows – Proprietary Funds ............................................................................... 34 Statement of Fiduciary Net Position .............................................................................................. 36 Statement of Changes in Fiduciary Net Position ........................................................................... 37 Notes to the Financial Statements ........................................................................................................ 39 Required Supplementary Information:
Schedule of Changes in the Net Pension Liability and Related Ratios – Miscellaneous Plan .................................................................................................... 88 Schedule of Contributions – Miscellaneous Plan ................................................................................ 90 Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios – Safety Plan ................................................................................................................ 92 Schedule of Contributions – Safety Plan ............................................................................................. 94 Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios – Dougherty Regional Fire Authority - Miscellaneous Plan ........................................ 96 Schedule of Contributions – Dougherty Regional Fire Authority - Miscellaneous Plan ..................... 98 Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios – Dougherty Regional Fire Authority - Safety Plan ................................................... 100 Schedule of Contributions – Dougherty Regional Fire Authority - Safety Plan ................................ 102 Schedule of Changes in the Net OPEB Liability and Related Ratios – OPEB Plan .......................... 104 Schedule of Contributions – OPEB Plan ........................................................................................... 106
8.1.a
Packet Pg. 106 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2023
Table of Contents
Page
Required Supplementary Information (Continued):
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual
General Fund ......................................................................................................................... 108 Dougherty Valley Fund ......................................................................................................... 109 GHAD – Dougherty Valley Fund ......................................................................................... 110 Notes to Required Supplementary Information .................................................................................. 111 Supplementary Information:
Major Funds:
Schedules of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:
COPS # 13 Debt Service Fund ........................................................................................ 114 2021 Pension Obligation Bonds Debt Service Fund ....................................................... 115 Capital Improvements Capital Projects Fund ................................................................. 116 Nonmajor Governmental Funds:
Descriptions of Nonmajor Governmental Funds .......................................................................... 117 Combining Balance Sheets ...........................................................................................................118 Combining Statements of Revenues, Expenditures and Changes in Fund Balances ........................................................................................................................ 124 Nonmajor Funds:
Schedule of Revenues, Expenditures and Changes in Fund Balance – Budget and Actual:
Special Revenue Funds:
Planning Cost Recovery .................................................................................................. 130 Geographic Information System ..................................................................................... 131 CFD 2014-1 Fund (ACRES) ........................................................................................... 132 CFD 2014-1 Fund (FARIA) ........................................................................................... 133 Gas Tax ........................................................................................................................... 134 Park Development ........................................................................................................... 135 Crow Canyon Project ...................................................................................................... 136 SCCJEPA ........................................................................................................................ 137 Street Maintenance/Improvements ................................................................................. 138 Traffic Improvements ..................................................................................................... 139 Tri-Valley Transportation ............................................................................................... 140 Public Education and Government ................................................................................. 141 Citywide Lighting and Landscaping ............................................................................... 142 Special Landscaping Zones............................................................................................. 143 Canyon Park .................................................................................................................... 144 Village Center Common Area ........................................................................................ 145 Solid Waste ..................................................................................................................... 146 Non-Point Drainage District ........................................................................................... 147 Street Smarts ................................................................................................................... 148 TDM Programs ............................................................................................................... 149 Police Services Donation ................................................................................................ 150 Vehicle Refuse Impact Fees ............................................................................................ 151
8.1.a
Packet Pg. 107 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2023
Table of Contents
Page
Supplementary Information (Continued):
Open Space Development Fund ...................................................................................... 152 Development Mitigation ................................................................................................. 153 Preserve Faria Fund ........................................................................................................ 154 TRAFFIX Program ......................................................................................................... 155 GHAD NWSR ................................................................................................................ 156 San Ramon Housing ....................................................................................................... 157 DV Performing Arts Theatre .......................................................................................... 158 Abandoned Vehicle Abatement ...................................................................................... 159 Debt Service Funds:
2010 Pension Obligation Bonds ...................................................................................... 160 LED Lights ..................................................................................................................... 161 COPS # 12 ...................................................................................................................... 162 Internal Service Funds:
Descriptions of Internal Service Funds ........................................................................................ 163 Combining Statements of Net Position ........................................................................................ 164 Combining Statements of Revenues, Expenses and Changes in Fund Net Position ........................................................................................................................... 166 Combining Statement of Cash Flows ........................................................................................... 168 Fiduciary Funds:
Descriptions of Custodial Funds .................................................................................................. 171 Combining Statements of Fiduciary Net Position – Custodial Funds .......................................... 172 Combining Statements of Changes in Fiduciary Net Position – Custodial Funds ....................... 173 STATISTICAL SECTION (Unaudited):
Miscellaneous Statistical Section – Table of Contents ....................................................................... 176 Government-Wide Revenues by Source – Last Ten Fiscal Years ...................................................... 177 Government-Wide Expenses by Function – Last Ten Fiscal Years ................................................... 178 General Governmental Revenues by Source – Last Ten Fiscal Years ............................................... 179 Tax Revenue by Source – Last Ten Fiscal Years ............................................................................... 180 General Governmental Expenditures by Function – Last Ten Fiscal Years ...................................... 181 Net Position by Component – Last Ten Fiscal Years ......................................................................... 182 Changes in Net Position – Last Ten Fiscal Years .............................................................................. 183 Fund Balances of Governmental Funds – Last Ten Fiscal Years ....................................................... 184 Changes in Fund Balances of Governmental Funds – Last Ten Fiscal Years .................................... 185 Assessed Value and Estimated Actual Value of Taxable Property – Last Ten Fiscal Years .................................................................................................................................. 186 Direct and Overlapping Property Tax Rates – Last Ten Fiscal Years ................................................ 187 Principal Sales Tax Producers ............................................................................................................ 188 Principal Property Taxpayers – Current Fiscal Year and Nine Years Ago ........................................ 190 Property Tax Levies and Collections – Last Ten Fiscal Years ........................................................... 192 Ratios of Debt Outstanding – Last Ten Fiscal Years ......................................................................... 193 Ratios of Outstanding Debt by Type – Last Ten Fiscal Years ........................................................... 194
8.1.a
Packet Pg. 108 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fiscal Year Ended June 30, 2023
Table of Contents
Page
STATISTICAL SECTION (Continued):
Direct and Overlapping Debt .............................................................................................................. 195 Legal Debt Margin Information – Last Ten Fiscal Years .................................................................. 196 Pledged-Revenue Coverage – Last Ten Fiscal Years ......................................................................... 197 Demographics Statistics – Last Ten Fiscal Years .............................................................................. 198 Annual Average Employment and Unemployment Rates – Last Ten Fiscal Years ........................... 200 Principal Employers – Current Fiscal Year and Nine Years Ago ...................................................... 201 Full-Time Equivalent (FTE) City Government Employees by Function – Last Ten Fiscal Years .... 202 Operating Indicators by Function/Program – Last Ten Fiscal Years ................................................. 203 Capital Assets Statistics by Function – Last Ten Fiscal Years ........................................................... 204 Miscellaneous Statistical Data ............................................................................................................ 205
8.1.a
Packet Pg. 109 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
INTRODUCTORY SECTION
8.1.a
Packet Pg. 110 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 111 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial March 11, 2024
To the Citizens of the City of San Ramon,
Honorable Mayor, and Members of the City Council:
We are pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of San Ramon for the fiscal year ended June 30, 2023 with the Independent Auditor’s Report. The ACFR was prepared by the City’s Finance Division of the Administrative Services Department. To provide a reasonable basis for making these representations, management of the City of San Ramon has established a comprehensive internal control framework that is designed both to protect the government’s assets from loss, theft or misuse, as well as to compile sufficient reliable information for the preparation of San Ramon’s financial statements in conformity with Generally Accepted Accounting Principles (GAAP). Because the cost of internal controls should not outweigh their benefits, San Ramon’s comprehensive framework of internal controls has been designed to provide reasonable rather than absolute assurance that the financial statements will be free from material misstatement. Responsibility for both the accuracy of the data and the completeness and fairness of the presentation, including all disclosures, rests with City management. Management asserts that to the best of our knowledge and belief, the information as presented is accurate in all material respects, that the presentation fairly shows the financial position and the results of the City’s operations as measured by the financial activity of the various funds, and that the included disclosures will provide the reader with an understanding of the City’s financial affairs.
This report is published in accordance with State law requirements that financial statements be presented in conformity with accounting principles generally accepted in the United States of America and audited by a firm of licensed certified public accountants. The City of San Ramon has continued to comply with recent pronouncements of the Governmental Accounting Standards Board (GASB), which is the authoritative body in establishing US GAAP for local governments.
The analysis of the financial condition and the result of operations can be found in the financial section of the Management’s Discussion and Analysis (MD&A) document. This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. i
8.1.a
Packet Pg. 112 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Profile of the City of San Ramon
The City of San Ramon, incorporated in 1983, is located in Contra Costa County, a growing area in the eastern portion of the San Francisco Bay Area. The City occupies a land area of 18.56 square miles and serves a population of 82,870 as of January 2023. San Ramon continues to show strength as a major employer and a community with high quality residential neighborhoods. San Ramon is considered to be one of the most desirable living areas in the Bay Area.
The City of San Ramon is a Charter City that operates under the Council-Manager form of government. Policymaking and legislative authority are vested in the City Council, which consists of a Mayor elected to a two-year term and a four-member Council elected to four-year terms. The governing Council is responsible for the City’s ordinances, operational resolutions, adoption of the annual budget, appointing commissions and committees, and hiring the City Manager and City Attorney.
The City Manager is responsible for implementing the policies, ordinances and directives of the City Council, for overseeing the day-to-day operations of the City, and for appointing the Directors of City departments. The City provides a number of services and activities summarized as follows:
• Police protection
• Maintenance of streets and roads
• Maintenance of parks and landscaping
• Recreational activities
• Senior activities
• Planning and building services
• Engineering
• Storm water and drainage services
• Economic development
• Other general government services
Financial Information
Budgeting Controls:
The City operates on a fiscal year basis, beginning July 1 and ending June 30. The budget is prepared under the supervision of the City Manager and transmitted to the City Council for deliberation and adoption prior to the beginning of the fiscal year.
Upon adoption by the City Council, the City maintains budgetary controls to ensure compliance with legal provisions embodied in the annual budget. Budget to actual comparisons are provided in this report for each individual governmental fund for which an appropriated annual budget has been adopted. The City’s budgetary procedures are further discussed in the Notes to the Basic Financial Statements and can be found in the Financial Section of this report. ii
8.1.a
Packet Pg. 113 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Activities of all funds of the City are included in the annual appropriated budget except for the capital projects fund, which adopts a project length budget. In addition, a five-year capital improvement program is updated annually, at which time budgets for new projects and revisions of existing projects are adopted. The level of budgetary control is by fund, although budgets are adopted within funds at the department/division level in all operating funds and at the project level in the capital projects funds. Only the City Council has the authority to increase total appropriations subject only to the appropriation limitations established by State law. Budget appropriations lapse at the end of the fiscal year with the exception of contract commitments and capital improvement projects, which are carried over until the commitment is met, or the project has been completed.
Financial Policies:
Throughout the years, the City has followed a fiscally conservative philosophy, including building and maintaining healthy reserves. This practice has allowed the City to continue providing quality services to its residents at a time when many local agencies are being forced to cut back due to fiscal constraints. On an annual basis, the City Council approves financial policies designed to promote sound financial management and ensure fiscal integrity over time.
This ACFR reflects the implementation of these financial guidelines and presents all fund reserves and designations to define fund balance commitments and obligations as of the financial report date.
Internal Controls:
City management is responsible for establishing and maintaining fiscal internal controls designed to safeguard the assets of the government from loss, theft or misuse, and to ensure that accounting data is accurately compiled to allow for the preparation of financial statements in conformity with generally accepted accounting principles. To strengthen internal controls, the City formalized a fraud prevention policy which was adopted by City Council. The intent of the policy is to facilitate the development of such controls, which will aid in the prevention and detection of fraud against the City of San Ramon.
Cash Management:
To maximize investment leverage, the City “pools” available cash from all funds for investment purposes. In accordance with the annually adopted investment policy, available cash is invested with the goal of ensuring safety—meaning protection of principal—as the first priority, providing adequate liquidity as the second priority, and maximizing yield as the third priority.
The City’s investments generally include federal agencies, treasuries, certificates of deposit, corporate notes, commercial paper, municipal bonds, and supranationals. The average duration of investments in the City’s investment pool as of June 30, 2023 was 1.65 years. The average return realized on the pooled investments increased from 1.27% in fiscal year 2021-22 to 2.45% in fiscal year 2022-23.
iii
8.1.a
Packet Pg. 114 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Factors Affecting Financial Condition
Local Economic Conditions:
Taxes, licenses and permits, intergovernmental revenue and investment income were realized above budget levels, but were offset by charges for services, fines and forfeitures and miscellaneous revenue which were below budget levels. Overall, General Fund revenue came in $2.9 million above budget estimates.
• California statewide unemployment registered 4.9%, but the San Ramon residential unemployment rate as measured by the State Employment Development Department was approximately 4.2% as of November 2023
• San Ramon has a very high median household income level of $190,829, which is nearly twice the State of California level of $95,905 per the US Census Bureau’s 2022 Quick Facts
• San Ramon median home values increased 1.7% from November 2022 to November 2023
Planning for the Future:
In spite of challenges the City continues to face (e.g. lingering COVID-19 financial impacts, increased pension costs, aging infrastructure, etc.), the City is confident of its ability to embrace these challenges and move the community forward with a focus on purpose and goals. As the City navigates fiscal year 2023-24 and beyond, every effort will be made to remain conservative with resources in order to maintain desired levels of service. State of California revenue has experienced a recent downturn caused by inflation and stock market declines. Rising interest rates and job losses in high wage sectors also led to slower revenue growth than previously estimated. Governor Newsom’s fiscal year 2023-24 budget priorities include setting aside money in the Budget Stabilization Account (Rainy Day Fund), continued funding for K-12 schools, budget increases for University of California and California State University systems, assistance for homelessness, and infrastructure projects, as well as additional funding for public safety.
The City continues to look for ways to provide high-quality service to residents at lower cost. In 2012, City Council adopted a budget, which required employees to make additional contributions to the City’s pension fund. More recently, the City has continued to rely on contracting for services to cover the expansion of municipal services in the Dougherty Valley area of the City.
During FY 2023-24, service expansion included complete extension of a fiber build on Bollinger Canyon Road from Dougherty Road to Albion Road, continued replacement and renovation of declining plant material, assumption of maintenance responsibilities for new landscape improvements, continued implementation of the Dougherty Valley Tree and Planting Strip Management Program, and assumption of additional maintenance responsibilities for new Dougherty Valley improvements, including additional traffic signs, catch basins, streetlights, and roadways.
iv
8.1.a
Packet Pg. 115 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial The FY 2022-23 adopted budget did not include any increases in staffing of any department.
Midway through the fiscal year, however, the Police Department increased its staffing by 5.0 full-time equivalent employees, including three sworn officers, to develop a team to combat organized retail theft. This entire program, including officer protective equipment and enhanced camera networks, was funded by a multi-year $5.6 million grant from the State of California.
The City Council has been proactive in planning for an uncertain financial future by:
➢ Establishing a 36% General Contingency Reserve Policy. The General Fund Reserve balance as of June 30, 2023 was $26.3 million (49%).
➢ Setting funds aside in a trust with the California Employer’s Retirement Benefit Trust (CERBT) to cover the future cost of retiree health benefits. The CERBT trust balance was $35.7 million as of June 30, 2023
➢ Setting funds aside in a trust with Public Agency Retirement Services (PARS) to help offset some of the increase in pension costs. The PARS trust balance was $1.7 million as of June 30, 2023
➢ Maintaining an internal service fund to accumulate funds for maintenance of publiclyowned buildings ➢ Fully funding replacement of vehicles and information technology equipment through the use of internal service funds
➢ Working with labor groups to increase employee contributions to the employer portion of pension costs, thus reducing City expense
➢ Transitioning from a defined benefit program for retiree medical benefit to a defined contribution healthcare savings account
These types of actions help preserve the financial health of the City of San Ramon and provide the flexibility to make up for revenue shortfalls. As a result of efforts to preserve the financial health of the City, long-term debt ratings for the General Fund continue to receive an “AAA” from Standard and Poor’s, their highest rating available.
Annual Audit
Maze and Associates, a firm of licensed certified public accountants, audited the City of San Ramon’s financial statements. The goal of an independent audit is to provide reasonable assurance that the financial statements of the City of San Ramon are free of material misstatement for the fiscal year which ends on June 30. This independent audit involved examining evidence supporting the amounts and disclosures in the financial statements on a test v
8.1.a
Packet Pg. 116 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial basis; assessing the accounting principles used and significant estimates made by management; and evaluating the overall financial statement presentation.
The independent auditor concluded that there was a reasonable basis for rendering an unmodified opinion that the City of San Ramon’s financial statements for the year ended June 30, 2023, are fairly presented in conformity with accounting principles generally accepted in the United States of America. The independent auditor’s report is presented as the first component of the financial section of this report.
The City of San Ramon was not required to undergo an annual single audit in conformity with the provisions of the Single Audit Act of 1984 and the US Office of Management and Budget’s Circular A-133, Audits of State and Local Governments.
Awards for Excellence in Financial Reporting
The Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of San Ramon for its Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2022. The Certificate of Achievement is a prestigious national award, recognizing conformance with the highest standards for preparation of state and local government financial reports.
To be awarded a Certificate of Achievement, the City must publish an easily readable and efficiently organized ACFR, whose contents conform to program standards. Such reports must satisfy both generally accepted accounting principles and applicable legal requirements.
A Certificate of Achievement is valid for a period of one year only. The City of San Ramon has received a Certificate of Achievement for the last seventeen consecutive years. The City believes its current report continues to meet the program’s Certificate of Achievement requirements, and will be submitting it to GFOA for consideration of another award.
Budget Award
The City received GFOA’s Distinguished Budget Presentation Award—the highest form of recognition in governmental budgeting—for the annual budget for the fiscal year beginning July 1, 2022. This award represents a significant achievement by the City in that it reflects the commitment of the City Council and staff to meet the highest principles of government budgeting. To receive this award, a governmental unit must publish a budget document that satisfies nationally recognized guidelines for effective budget presentation and meets program criteria as a policy document, a financial plan, an operations guide, and a communications device.
vi
8.1.a
Packet Pg. 117 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Acknowledgements
The preparation and development of the ACFR could not have been accomplished without the year-round efficiency and dedication of the Finance Division staff and their special efforts, working in conjunction with the City’s independent auditors.
We would like to express our appreciation to all members of City staff who contributed to the final product. We want to thank Maze and Associates, our independent auditors, for their professionalism in performing this year-end financial audit. A special thanks and acknowledgment are due to Candace Daniels, Finance Division Manager and Vivian Gong, Program Manager who devoted extensive time and energy preparing this report. We would also like to thank the Mayor and City Council for their interest and support in planning and conducting the financial operations of the City in a responsible and progressive manner.
Respectfully submitted,
Steven Spedowfski
City Manager
J. Kelly Sessions
Administrative Services Director
vii
8.1.a
Packet Pg. 118 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial viii
8.1.a
Packet Pg. 119 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
STAFF DIRECTORY
EXECUTIVE MANAGEMENT
City Manager Steven Spedowfski
City Attorney Martin Lysons
Chief of Police Denton Carlson
City Clerk Christina Franco
Director of Administrative Services Kelly Sessions
Director of Community Development Debbie Chamberlain
Director of Parks & Community Services Kathi Heimann
Director of Public Works Maria Fierner
FINANCE
Finance Division Manager Candace Daniels
Finance Program Manager Vivian Gong
Administrative Analyst Glenda Broadfoot
Administrative Analyst Michelle Joe
Accountant Diego Munoz
Accounting Specialist Adolfo Navarro
Accounting Specialist Sonia Alvarado
Accounting Specialist Nicki MacPherson
ix
8.1.a
Packet Pg. 120 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Organization Chart
FY 2022-2023
Citizens of San Ramon
City Council
Boards, Commissions, Committees City Manager
Steven Spedowfski
City Clerk
Christina Franco
Administrative Services
Kelly Sessions - Director
Police Services
Denton Carlson - Chief of Police
Parks & Community Services
Kathi Heimann - Director
Public Works
Maria Fierner - Director
Community Development
Debbie Chamberlain - Director
City Attorney
Martin Lysons
Independent AuditorsMaze & Associates, LLP
............
x
8.1.a
Packet Pg. 121 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
FINANCIAL SECTION
8.1.a
Packet Pg. 122 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 123 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial INDEPENDENT AUDITOR’S REPORT
To the Honorable Members of the City Council
City of San Ramon, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the City of San Ramon, California (City), as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City’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 City as of June 30, 2023, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements 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 the 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 City’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 8.1.a
Packet Pg. 124 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial 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 a 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 City’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 City’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.
2 8.1.a
Packet Pg. 125 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial 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 City’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.
Other Information
Management is responsible for the other information included in the annual report. The other information comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.
In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
Pleasant Hill, California
March 11, 2024
3 8.1.a
Packet Pg. 126 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 127 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
This section of the City’s Annual Comprehensive Financial Report presents an overview of the City’s financial activities for the fiscal year ended June 30, 2023. To obtain a complete understanding of the City’s financial condition, this document should be read in conjunction with the accompanying Transmittal Letter and Basic Financial Statements.
Financial Highlights
Financial highlights of fiscal year 2023 include the following:
• Overall, the assets and deferred outflows of resources of the City exceeded its liabilities and deferred inflows of resources at the close of Fiscal Year 2022-2023 by $408.9 million (net position). Of this amount, ($19.6) million represents unrestricted net position. $75.1 million is restricted for specific purposes, and $353.4 million is the net investment in capital assets. The City’s total net position decreased by $18.9 million from the prior fiscal year. • Deferred outflows increased $6.6 million, due to changes in pension and cash and investments. • Long-term liabilities totaled $58.6 million at the end of the fiscal year, which was $3.0 million less than last fiscal year, mainly due to debt principal payments. • Deferred inflows decreased $19.6 million reflecting a decrease in interest earnings for the pension and OPEB plans.
• Net pension liability was $45.8 million, which was $28.9 million more than the previous fiscal year.
• The City’s governmental funds reported combined ending fund balances of $101.4 million, a decrease of $1.7 million in comparison with the prior fiscal year. • Revenues available for expenditure exceeded the General Fund final budget by $2.9 million due to higher than anticipated revenue in property taxes, licenses and permits, intergovernmental revenue and investment income. The City kept General Fund expenditures within spending limits by $2.4 million.
• The available General Fund ending balance of $26.3 million was $2.5 million more than the previous fiscal year ending balance.
The Financial Statements
The City’s basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also includes supplementary information intended to furnish additional detail to support the Basic Financial Statements. Each of these components is discussed below. 5 8.1.a
Packet Pg. 128 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Government-Wide Financial Statements are designed to provide readers with a broad overview of the City’s finances in a manner similar to a private-sector business. The statements present the financial picture of the City from the economic resources measurement focus using the accrual basis of accounting. They present governmental activities and business-type activities separately. Additionally, certain eliminations have occurred as prescribed by GASB statements regarding inter-fund activity, payables and receivables.
The Statement of Net Position presents information on all City’s assets, deferred outflows of resources, liabilities and deferred inflows of resources with the difference reported as net position. Over time, increases or decreases in net position may serve as an indicator of whether the financial health of the City of San Ramon is improving or deteriorating. The City’s pension liability is recorded as is the City’s OPEB-liability on the statement of net position as per generally accepted accounting principles.
The Statement of Activities presents information showing how the City’s net position changed during the most recent fiscal year. All current year revenues and expenses are taken into account, regardless of the timing of related cash flows (accrual basis of accounting). In the statement of activities, we separate City activities as follows:
Governmental activities – Most of the City's basic services are reported in this category, including General Government (City Manager, City Clerk, Council, City Attorney and Administrative Services), Community Development (Planning and Building), Police Services, Public Works (streets, facilities, parks, Engineering, Transportation, etc.), and Parks and Community Services (recreation and culture). These activities are generally financed by property and sales taxes, user fees, interest income, franchise fees, and State and Federal shared revenues and grants.
The Government-wide Financial Statements can be found on pages 13-14 of this report.
Fund Financial Statements – A fund is a grouping of related accounts used to maintain control over resources that have been segregated for specific activities or objectives. The City, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All funds of the City can be divided into three categories of activities: governmental funds, proprietary funds, and fiduciary funds.
Governmental funds – These funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements, but with a focus on near-term inflows and outflows of spendable resources in addition to their year-end balances. Such information may be useful in evaluating a government’s near-term financing requirements.
Because the focus of governmental funds 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 financing decisions. Both the governmental fund balance sheet and governmental fund statement of revenues, expenditures and changes in fund balance provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.
6 8.1.a
Packet Pg. 129 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
The City maintains 38 individual governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balance for the General Fund, Dougherty Valley Fund, GHAD Dougherty Valley Fund, COPS# 13 Debt Service fund, 2021 POB Debt Service fund and Capital Improvement Project Fund, all of which are considered to be major funds. Data from the other 32 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of these non-major governmental funds is provided in the Supplemental Information section of this report.
An annual appropriation budget is adopted each year for each governmental fund. A budgetary comparison statement has been provided for several key governmental funds to demonstrate compliance with the budget.
The basic governmental fund financial statements can be found on pages 16-21 of this report.
Proprietary funds – When the City charges its own internal customers for the services it provides, these services are generally reported in proprietary funds. Internal service funds are an accounting device used to accumulate costs internally among the City’s various functions. The City uses internal service funds to account for its investments, equipment replacement, information systems replacement, insurance liability, healthcare, and infrastructure maintenance.
Proprietary fund financial statements provide the same type of information as the government-wide financial statements, only in more detail. All six internal service funds are combined into a single, aggregated presentation in the proprietary fund financial statements on pages 23-28. Individual fund data for the internal service funds is provided in the form of combining statements elsewhere in this report.
Proprietary and internal service funds are presented immediately following the notes to the financial statements as part of combining statements referred to earlier in connection with non-major governmental funds. Combining and individual fund statements and schedules can be found on pages 103-161 of this report.
Fiduciary funds – The City acts as trustee, or fiduciary, for certain funds held on behalf of developers and other community organizations such as the San Ramon Valley Tourism Improvement District. Fiduciary funds are used to account for resources held for the benefit of parties outside the City. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support the City’s own programs. As fiduciary, the City is responsible for ensuring that assets reported in these funds are used for their intended purposes. The Fiduciary fund financials can be found on pages 26-28.
Notes to the Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements. The Notes to the Financial Statements can be found on pages 29-76 of this report.
Required Supplementary Information includes schedules, statistical data, and other information in addition to the basic financial statements and accompanying notes. This section also presents certain “required supplementary information” concerning the City’s pension liability, other post-employment benefits, budget-to-actual financial comparisons for the General Fund and other major Special Revenue funds, and can be found on pages 78-97.
7 8.1.a
Packet Pg. 130 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Supplementary Information includes information for certificates of participation; major capital projects; non-major governmental, internal service, and custodial funds; and is presented immediately following the required supplementary information on pages 101-162.
Government-Wide Financial Analysis
The City has presented its financial statements under the reporting model required by Governmental Accounting Standards Board Statement No. 34 (GASB 34). The following analysis of the GovernmentWide statements includes a comparison between current and prior year results of operations and yearend balances.
Statement of Net Position
For the fiscal year ending June 30, 2023, the City’s combined net position for all governmental activities decreased $18.9 million from 2022, for a year-end balance of $408.9 million. 2023 2022 $ Change % Change
Current and Restricted Assets $ 120,682,784 $ 124,192,974 $ (3,510,190) -2.8% Capital Assets 375,873,441 384,310,953 $ (8,437,512) -2.2% Total Assets 496,778,361 508,503,927 $ (11,725,566) -2.3% Deferred Outflows of Resources 48,417,323 41,836,805 $ 6,580,518 15.7% Long-term Liabilities Outstanding 58,626,069 61,670,139 $ (3,044,070) -4.9% Net Pension Liability 45,819,967 16,881,808 $ 28,938,159 171.4% Net OPEB Liability 6,668,722 - $ 6,668,722 100.0%
Other Liabilities 17,087,079 16,304,028 $ 783,051 4.8%
Total Liabilities 128,201,837 94,855,975 $ 33,345,862 35.2% Deferred Inflows of Resources 8,046,186 27,638,975 $ (19,592,789) -70.9% Net Investment in Capital Assets 353,429,841 355,599,943 $ (2,170,102) -0.6% Restricted 75,089,247 63,481,492 $ 11,607,755 18.3%
Unrestricted (19,571,427) 8,764,495 $ (28,335,922) -323.3% Total Net Position $ 408,947,661 $ 427,845,930 $ (18,898,269) -4.4% Table 1
STATEMENT OF NET POSITION
As of June 30, 2023 and 2022
Governmental Activities
8 8.1.a
Packet Pg. 131 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Total liabilities registered $128.2 million, the majority of which is non-current and due in more than one fiscal year. The non-current liability portion due in more than one year, totals $58.6 million for certificates of participation and debt and pension obligation bonds, $6.7 million for net OPEB liability, and $45.8 million for the net pension liability as required by GASB 68.
Statement of Activities
While the Statement of Net Position provides a measure of the financial health of an entity at a specific date in time (i.e. year-end), the Statement of Activities provides details of how net position changed from the prior year. Generally, the Statement of Activities indicates whether the financial health of the City as a whole is better at June 30, 2023 than it was on June 30, 2022 as shown in Table 2 below. 2023 2022 $ Change % Change
REVENUES:
Program Revenues:
Charges for Services $ 23,370,322 $ 13,386,335 $ 9,983,987 74.6% Operating Contributions and Grants 37,514,694 41,551,345 $ (4,036,651) -9.7% Total Program Revenue 60,885,016 54,937,680 5,947,336 0.0% General Revenues:
Property Tax 24,550,855 23,479,914 $ 1,070,941 4.6%
Sales Tax 14,329,831 12,124,019 $ 2,205,812 18.2%
Transient Occupancy Tax 2,133,699 1,744,152 $ 389,547 22.3% Franchise Tax 5,726,366 5,444,056 $ 282,310 5.2%
Property Transfer Taxes 709,268 1,213,062 $ (503,794) -41.5% Intergovernmental, Unrestricted 163,789 827,008 $ (663,219) -80.2% Investment Income 1,226,819 (2,943,042) $ 4,169,861 -141.7% Miscellaneous & Special item 2,773,322 5,162,831 $ (2,389,509) -46.3% Total General Revenue 51,613,949 47,052,000 $ 4,561,949 9.7% Total Revenues 112,498,965 101,989,680 $ 10,509,285 10.3% EXPENSES:
General Government 17,138,205 7,602,313 9,535,892 125.4% Community Development 6,050,547 4,147,543 1,903,004 45.9% Housing 151,471 166,619 (15,148) -9.1%
Police Services 31,884,506 20,382,863 11,501,643 56.4%
Public Works 63,907,384 52,098,897 11,808,487 22.7%
Parks and Community Services 10,131,767 7,940,542 2,191,225 27.6% Interest 2,133,354 2,168,857 (35,503) -1.6%
Total Expenses 131,397,234 94,507,634 36,889,600 39.0%
Change in Net Position (18,898,269) 7,482,046 (26,380,315) -352.6% Net Position, July 1 427,845,930 420,363,884 7,482,046 1.8% Net Position, June 30 $ 408,947,661 $ 427,845,930 (18,898,269) -4.4% Table 2
STATEMENT OF ACTIVITIES-GOVERNMENTAL ACTIVITIES
As of June 30, 2023 and 2022
9 8.1.a
Packet Pg. 132 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Revenue Highlights
• Total revenues for governmental activities were $112.5 million, an increase of $10.5 million from prior year. The changes included:
• Charges for Services increased $10.0 million due to an increase in impact fees received. • Operating Contributions and Grants decreased $4.0 million primarily due to a decrease in federal and state grant revenue.
• Sales Tax increased $2.2 million reflecting an increase in retail sales and further recovery from the pandemic.
• Transient Occupancy Tax increased $0.4 million due to increased hotel occupancy. • Franchise Tax increased $0.3 million due to an increase in users. • Property Transfer Tax decreased $0.5 million due to a decrease in homes sales. • Intergovernmental revenue decreased $0.7 due to a decrease in Motor Vehicle License fees and State mandated cost reimbursements.
• Investment income increased $4.2 million due to an increase in investment earnings compared to the prior year.
• Miscellaneous revenue decreased $2.4 million primarily due to a decrease in facility rentals and recreation programs.
• The largest component of general revenue is property taxes at $24.6 million, making up 21.8% of total revenue in the governmental funds. This is consistent with the nature and purpose of governmental funds, particularly in the General Fund, where programs are largely supported by general taxes. The highest tax revenues received by the General Fund include property tax, sales tax, and franchise fees.
10 8.1.a
Packet Pg. 133 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
The chart below presents revenue by source for Governmental Activities.
Expense Highlights
Functional expenses for the year totaled $131.4 million, an increase of $37.0 million from the prior year.
The following are changes by function/program:
• General Government increased $9.5 million.
• Community Development increased $1.9 million.
• San Ramon Housing decreased $0.02 million.
• Police Services increased $11.5 million.
• Public Works increased $11.8 million.
• Parks and Community Services increased $2.2 million.
• Interest expense decreased $0.03 million.
11 8.1.a
Packet Pg. 134 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Public Works represents $63.9 million (48.6%) of the total. A large portion of Public Works costs are funded from general revenues, primarily taxes and restricted revenues, such as special assessments and operating contributions. The chart below presents expenses by source of Governmental Activities.
Fund Financial Analysis
The City uses fund accounting to segregate accounts for specific activities or objectives, including demonstrating finance-related legal compliance.
Governmental funds – The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financing requirements. In particular, the unassigned fund balance may serve as a useful measure of a government’s net resources available for discretionary use as they represent the portion of fund balance which has not yet been limited to use for a particular purpose by either an external party, the City itself, or a group or individual that has been delegated authority by assigning resources for a particular purpose by the City Council.
Public Works
49%
San Ramon Housing
0%
Interest
2%
Community
Development
4%
General Government
13%
Parks and Community
Services
8%
Police Services
24%
Expenses by Functions/Programs
12 8.1.a
Packet Pg. 135 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
• As of the end of the current fiscal year, the City’s governmental funds reported a combined ending fund balance of $101.4 million, an increase$1.7 million from the prior fiscal. This total includes a General Fund balance of $26.3 million. The General Fund balance increased $2.5 million due to an increase in revenue, and savings from position vacancies. • Significant balance changes to other major funds and non-major funds are noted as follows:
• The COP #13 fund balance decreased $0.4 million reflecting expenditures for capital improvement projects funded by the 2019 Certificate of Participation. • The Capital Improvement fund balance decreased $5.5 million due to funds spent on capital improvement projects.
• GHAD Dougherty Valley fund balance increased $1.7 million reflecting an increase in assessment revenue received.
• The Planning Cost Recovery fund balance increased $0.5 million due to an increase in developer fees. • The Gas Tax fund balance decreased $0.3 million due to funds spent on capital improvement projects.
• The Park Development fund balance increased $0.5 million due to an increase in developer fees. • The SCCJEPA fund balance increased $1.5 million due to an increase in developer fees. • The Street Maintenance and Improvement fund balance decreased $0.5 million reflecting funds spent on street improvement projects.
• The Public Education and Government fund balance decreased $0.5 million due to funds spent on capital improvement projects.
• The Police Services Donation fund balance decreased $0.2 million due to funds spent on Police equipment.
• The Vehicle Refuse Impact Fees fund balance increased $1.0 million due to an increase in impact fees.
• The Development Mitigation fund balance increased $1.0 million due to an increase in developer fees.
• The Northwest San Ramon GHAD fund balance increased $0.5 million due to an increase in assessment revenue.
• The San Ramon Housing fund balance decreased $2.1 million reflecting the purchase of property for low- income housing.
13 8.1.a
Packet Pg. 136 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Proprietary funds – The City’s Proprietary Funds Statements provide the same type of information found in the Government-Wide Financial Statements, but in more detail.
At the end of the fiscal year, net position totaled $7.5 million. Of that, unrestricted net position was $5.0 million and net investment in capital assets was $2.5 million. Net position of the Proprietary Funds decreased by $6.0 million, reflecting an increase in expenditures for capital assets and insurance premiums and a temporary suspension of revenue received from City departments.
General Fund Budgetary Highlights
The General Fund is the main operating fund of the City. At end of the fiscal year, fund balance of the General Fund was $26.3 million, compared to $23.8 million in the prior year. $0.2 million of the fund balance has been classified as non-spendable while $26.2 million was unassigned.
Revenues
General Fund revenues are primarily derived from taxes, charges for services, licenses and permits, and miscellaneous revenue.
General Fund Revenues totaled $60.8 million at year-end, thus exceeding the $57.9 million revenue budget by $2.9 million (see Table 3).
• Taxes were $2.7 million above budget reflecting an increase in property tax, sales tax and transient occupancy tax.
• Licenses and permits were $0.6 million above budget reflecting an increase in building permits.
Actual Variance from
Revenues Original Final Amount Final Budget
Taxes $ 44,784,254 $ 44,784,254 $ 47,450,017 $ 2,665,763 Licenses and permits 2,748,250 2,748,250 3,312,030 $ 563,780 Intergovernmental 498,484 498,484 673,737 $ 175,253
Charges for services 6,251,004 6,251,004 5,950,166 $ (300,838) Fines and forfeitures 289,000 289,000 172,002 $ (116,998) Investment income 105,000 105,000 380,525 $ 275,525
Miscellaneous 3,176,466 3,176,466 2,819,040 $ (357,426) Total Revenues $ 57,852,458 $ 57,852,458 $ 60,757,517 $ 2,905,059 Table 3
SUMMARY OF GENERAL FUND REVENUES
BUDGET AND ACTUAL
FISCAL YEAR ENDED JUNE 30, 2023
Budget Amounts
14 8.1.a
Packet Pg. 137 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
• Intergovernmental revenue was $0.2 million above budget reflecting an increase in revenue for Police grants.
• Charges for services were $0.3 million below budget reflecting a decrease in anticipated inspection and plan check fees for development projects. • Fines and forfeitures were $0.1 million below budget reflecting a decrease in expected vehicle code fees.
• Investment income was $0.4 million above budget reflecting favorable investment fair value adjustments.
• Miscellaneous revenue was $0.3 million below budget reflecting a decrease in estimated facility rentals.
Expenditures
General Fund expenditures totaled $51.8 million, which were $2.4 million less than the final budget of $54.2 million. The under-budget spending was realized by savings from vacant positions and a continued effort by the City to carefully control spending.
Capital Asset and Debt Administration
Capital Assets
Table 5 below summarizes the City’s capital assets by class. Capital assets are reported at historical cost, net of accumulated depreciation. These amounts do not represent the market value or replacement cost of City assets, which would be significantly higher. Historical cost is used, pursuant to accounting standards, to provide an objective basis for reporting capital assets.
At the end of 2023, the City had $375.9 million invested in a broad range of capital assets, including land, streets, bridges, drainage systems, traffic lights, parks, buildings, vehicles, and equipment. 15 8.1.a
Packet Pg. 138 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
The City’s fiscal year 2023-24 capital budget calls for spending $10.4 million for capital projects. The majority of spending is for pavement management, open space preservation, and the Dougherty Valley Tree Management program. Most projects will be financed with funds that have been designated by an outside party for that specific use and/or the 2019 Certificates of Participation (COP) financing.
Additional information about capital assets can be found in Note 8 of the Notes to the Financial Statements.
Debt Administration
At year-end, the City’s governmental activities had $58.1 million in bonds, notes and contracts as shown in Table 6. This was $3.5 million below the prior year reflecting reductions in payments of annual principal on debt. Additional information about the City’s long-term debt obligations can be found in Note 9 of the Notes to the Financial Statements.
Table 5
CAPITAL ASSETS
As of June 30, 2023 and 2022
Governmental Activities
2023 2022 $ Change % Change
Non Depreciable:
Land 42,275,381 $ 42,275,381 $ - $ 0.0%
Construction in Progress 31,653,358 17,341,000 14,312,358 82.5% Depreciable, Net of
Accumulated Depreciation:
Park Improvements 16,907,172 18,656,636 (1,749,464) -9.4% Buildings and Improvements 58,790,441 61,028,073 (2,237,632) -3.7% Machinery, Furniture and Equipment 2,549,491 2,681,464 (131,973) -4.9% Infrastructure 223,697,598 237,695,090 (13,997,492) -5.9% Total Capital Assets $ 375,873,441 $ 379,677,644 $ (3,804,203) -1.0% 16 8.1.a
Packet Pg. 139 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
Economic Factors and Next Year’s Budget
In preparing the budget for fiscal year 2023-2024, management considered the following economic factors:
• Recovery from the COVID-19 pandemic: the City’s economy has largely recovered from the effects of the COVID-19 pandemic, which affected all major City revenue sources. Sales tax, licenses and permits, charges for services and miscellaneous revenue have returned to their pre-pandemic levels.
Recreation programs, theater events and festivals have also largely recovered and are approaching pre-pandemic levels. Despite the revenue recovery, the City continues to experience a structural deficit. The FY 2023-24 budget was balanced using $3.8 million of General Fund reserves as well as reserves from the California Employer’s Benefit Trust (CERBT) to cover ongoing expenses of retired employees.
• Reduction in pension expense: to reduce pension expense, all employees are required to make an additional contribution to their retirement plan.
• Continued expansion of City services in the Dougherty Valley area east of the current City limits: per existing agreements with Contra Costa County, this former County Service Area will see increases in special assessment revenues over the next few years offset by cost increases for service delivery. • The City currently plans to maintain General Fund reserves at 36% to meet the Reserve Policy level. • The expenditure budget will be developed to maintain core City services. This may require additional expenditure decreases across broad categories to offset increasing labor and operating expenses. 2023 2022 $ Change % Change
Certificates of Participation $ 22,066,391 $ 23,427,159 $ (1,360,768) -5.8% 2010 Pension Obligation Bonds 13,700,000 14,185,000 $ (485,000) -3.4% 2021 Pension Obligation Bonds 21,925,000 23,345,000 $ (1,420,000) -6.1% Capital Lease 429,241 712,980 $ (283,739) -39.8%
Total Debt $ 58,120,632 $ 61,670,139 $ (3,549,507) -5.8% Table 6
OUTSTANDING DEBT
As of June 30, 2023 and 2022
Governmental Activities
17 8.1.a
Packet Pg. 140 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial City of San Ramon
Management’s Discussion and Analysis
June 30, 2023
• Although the Dougherty Valley annexation has reached its conclusion, the City continues to grow with new infill housing and business. The FY 2022-23 budget is a reflection of the City’s commitment to the residents of San Ramon to continue its historically conservative approach of maintaining a high level of operating reserves to cushion against economic uncertainties, while providing high levels of service. As such, the City has made a commitment to allocate resources for public safety, cultural/social programs, and infrastructure improvements among other things.
A copy of the City’s FY 2023-24 budget can be obtained by contacting the City Administrative Services Department (see below) or via the City’s website at www.sanramon.ca.gov.
Contacting the City’s Financial Management
This Financial Report is designed to provide our citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for revenues received. If you have questions about this report or need additional financial information, contact the Administrative Services Department, City of San Ramon, 7000 Bollinger Canyon Road, San Ramon, California 94583 or by calling (925) 973-2500.
18 8.1.a
Packet Pg. 141 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 142 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental
Activities
ASSETS
Cash and investments (Note 3) 91,393,649 $
Restricted cash and investments (Note 3) 2,305,475
Receivables:
Accounts 18,215,731
Interest 598,128
Notes and loans (Note 5) 5,523,806
Leases (Note 7) 2,645,995
Prepaid and deposits 222,136
Capital assets (Note 8):
Capital assets not being depreciated 73,928,739
Capital assets being depreciated, net 301,944,702
Total assets 496,778,361
Unamortized loss on refunding of debt (Note 9) 52,032
Related to pension (Note 11) 36,415,175
Related to OPEB (Note 12) 11,950,116
Total deferred outflows of resources 48,417,323
LIABILITIES
Accounts payable and accrued expenses 8,573,904
Interest payable 177,383
Deposits payable 2,315,367
Unearned revenue 1,154,239
Compensated absences (Note 1L):
Due within one year 896,175
Due in more than one year 4,265,735
Long-term liabilities (Note 9):
Due within one year 3,760,298
Due in more than one year 54,360,334
Net pension liability, due in more than one year (Note 11) 45,819,967 Net OPEB liability, due in more than one year (Note 13) 6,668,722 Claims and judgments payable, due within one year (Note 14) 209,713 Total liabilities 128,201,837
Related to leases (Note 7) 2,475,375
Related to pension (Note 11) 3,808,462
Related to OPEB (Note 13) 1,762,349
Total deferred inflows of resources 8,046,186
NET POSITION (Note 10):
Net investment in capital assets 353,429,841
Restricted for:
Housing 7,301,615
Public, educational, and governmental programs 878,242
Capital projects 28,460,650
Public works 16,164,690
Debt service 2,543,126
Streets and roads 15,263,664
Public safety 69,989
Culture and recreation 1,200,199
Lighting, landscaping, and special zones 3,207,072
Total restricted net position 75,089,247
Unrestricted net position (19,571,427)
Total net position $ 408,947,661
See accompanying notes to financial statements
DEFERRED OUTFLOWS OF RESOURCES
DEFERRED INFLOWS OF RESOURCES
20 8.1.a
Packet Pg. 143 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Net (Expense)
Revenue and Changes
Program Revenues Net Position
Operating
Charges for Grants and Governmental
Functions/Programs Expenses Services Contributions Activities Governmental Activities:
General government $ 17,138,205 $ 74,314 $ 181,907 $ (16,881,984) Community development 6,050,547 5,044,630 310,000 (695,917) San Ramon housing 151,471 - - (151,471)
Police services 31,884,506 232,097 582,219 (31,070,190) Public works 63,907,384 15,291,104 36,440,568 (12,175,712) Parks and community services 10,131,767 2,728,177 - (7,403,590) Interest expense and other charges 2,133,354 - - (2,133,354) Total Governmental Activities 131,397,234 $ 23,370,322 $ 37,514,694 $ (70,512,218) General revenues:
Taxes:
Property 24,550,855
Sales and use 14,329,831
Transient occupancy 2,133,699
Franchise 5,726,366
Property transfer 709,268
Intergovernmental, unrestricted 163,789
Interest income 1,226,819
Miscellaneous 2,773,322
Total general revenues 51,613,949
Change in Net Position (18,898,269)
Net Position-Beginning 427,845,930
Net Position-Ending $ 408,947,661
CITY OF SAN RAMON
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
See accompanying notes to financial statements
21 8.1.a
Packet Pg. 144 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 145 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
FUND FINANCIAL STATEMENTS
Governmental Funds
Major funds are defined generally as having significant activities or balances in the current year.
The funds described below were determined to be Major Funds by the City in fiscal year 2023. Individual nonmajor funds may be found in the Supplementary Information section.
General Fund
Accounts for all financial resources of the City, except those required to be accounted for in another fund.
Dougherty Valley Special Revenue Fund
Accounts for revenue received from Contra Costa County (County) as reimbursements for a variety of municipal services, including police protection, and street and park maintenance, to be provided by the City. Per a Memorandum of Understanding with the County, the City is required to separately track the costs of service provided in the Dougherty Valley Area and submit claims for reimbursements for costs to the County.
Geological Hazard Abatement District (GHAD) – Dougherty Valley (DV) Special Revenue Fund Accounts for revenue received from DV GHAD assessments per residential unit and non-residential square foot. The DV GHAD also obtains minor income from access leases, inspection fees, and an agricultural grazing lease.
COP # 13 Debt Service Fund
Accounts for debt service activity relating to the 2019 Certificates of Participation. 2021 Pension Obligation Bonds Debt Service Fund
Accounts for debt service activity relating to the 2021 Pension Obligation Bonds.
Capital Improvements Capital Projects Fund
Accounts for expenditures for major infrastructure improvements of roads; sidewalks; City facilities, including parks; as well as for the procurement of major pieces of equipment. 23 8.1.a
Packet Pg. 146 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Special Revenue
General Dougherty GHAD - Dougherty
Fund Valley Valley Fund
ASSETS
Cash and investments (Note 3) $ 55,439 16,114,294 $ 13,688,722 $ Restricted cash and investments (Note 3) - - -
Receivables:
Accounts 3,698,268 10,185,951 3,258
Notes and loans (Note 5) 13,881 - -
Interest 134,523 - 55,977
Leases (Note 7) 2,645,995 - -
Due from other funds (Note 4a) - 12,722,195 -
Prepaids and deposits 138,909 29,573 -
Total Assets $ 35,468,065 $ 10,270,963 $ 13,747,957
LIABILITIES
Accounts payable $ 1,598,082 $ 1,151,119 $ 224,538
Accrued payroll 2,041,050 325,422 8,096
Due to other funds (Note 4a) - 8,777,343 -
Deposits payable 1,900,017 - -
Unearned revenue 1,154,239 - -
Total Liabilities 6,693,388 10,253,884 232,634
DEFERRED INFLOWS
Related to leases (Note 7) 2,475,375 - -
Total Deferred Inflows 2,475,375 - -
FUND BALANCE (Note 10)
Nonspendable 152,790 29,573 -
Restricted - - 13,515,323
Committed - - -
Unassigned 26,146,512 (12,494) -
TOTAL FUND BALANCES 26,299,302 17,079 13,515,323
Total liabilities, deferred inflows and fund balances $ 35,468,065 $ 10,270,963 $ 13,747,957 See accompanying notes to financial statements
CITY OF SAN RAMON
GOVERNMENTAL FUNDS
BALANCE SHEET
JUNE 30, 2023
24 8.1.a
Packet Pg. 147 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Capital Projects Nonmajor Total
2021 Pension Capital Governmental Governmental
COPS #13 Obligation Bonds Improvements Funds Funds
$ 224,575 $ 66,138 $ 30,628,958 $ 25,950,362 $ 86,728,488 327,128 - - 317,892 645,020
- - 147,465 1,577,120 15,612,062
- - - 5,509,925 5,523,806
- - 89,967 300,082 580,549
- - - - 2,645,995
- - - - 12,722,195
- - - - 168,482
$ 551,703 $ 66,138 $ 30,866,390 $ 33,655,381 $ 124,626,597 $ - $ 2,244,410 - $ $ 546,896 $ 5,765,045
- - 19,722 87,198 2,481,488
- - - 269,191 9,046,534
- - 141,608 273,742 2,315,367
- - - - 1,154,239
- - 2,405,740 1,177,027 20,762,673
- - - - 2,475,375
- - - - 2,475,375
- - - - 182,363
551,703 66,138 28,460,650 31,601,003 74,194,817
- - - 877,351 877,351
- - - - 26,134,018
551,703 66,138 28,460,650 32,478,354 101,388,549
$ 551,703 $ 66,138 $ 30,866,390 $ 33,655,381 $ 124,626,597 Debt Service
25 8.1.a
Packet Pg. 148 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
RECONCILIATION OF
GOVERNMENTAL FUNDS - BALANCE SHEET
WITH THE
STATEMENT OF NET POSITION
JUNE 30, 2023
TOTAL FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $ 101,388,549 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. 373,323,950
LONG-TERM ASSETS AND LIABILITIES
The assets and liabilities below are not due and payable in the current period and therefore are not reported in the funds:
Long-term debt (58,120,632)
Unamortized loss on refunding of debt 52,032
Interest payable (177,383)
Deferred outflow related to pension 36,415,175
Net pension liability (45,819,967)
Deferred inflow related to pension (3,808,462)
Compensated absences (5,161,910)
Deferred outflow related to OPEB 11,950,116
Net OPEB liability (6,668,722)
Deferred inflow related to OPEB (1,762,349)
Claims payable (209,713)
Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds. The assets and liabilities of the internal service funds must be added to the Statement of Net Position 7,546,977 NET POSITION OF GOVERNMENTAL ACTIVITIES $ 408,947,661
See accompanying notes to financial statements
26 8.1.a
Packet Pg. 149 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 150 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
GOVERNMENTAL FUNDS
STATEMENT OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2023
General Dougherty GHAD - Dougherty
Fund Valley Valley Fund
REVENUES
Taxes 47,450,017 $ - $ $ -
Licenses and permits 3,312,030 - 6,400
Intergovernmental 673,737 20,215,156 -
Developer fees - - -
Charges for services 5,950,166 1,012 -
Fines and forfeitures 172,002 - -
Investment income 380,525 - 136,874
Special assessments - - 2,170,031
Miscellaneous 2,819,040 98,651 40,590
Total Revenues 60,757,517 20,314,819 2,353,895
EXPENDITURES
Current:
General government - 8,540,478 -
Community development - 5,036,354 -
Housing - - -
Police services 14,354,813 8,305,467 -
Public works 15,724,302 12,413,391 616,104
Parks and community service 8,108,295 - -
Capital outlay - 1,447 -
Debt service:
Principal - - -
Interest and fees - - -
Total Expenditures 51,764,242 20,720,305 616,104
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 8,993,275 (405,486) 1,737,791
OTHER FINANCING SOURCES (USES)
Transfers in (Note 4b) 2,351,287 4,576,958 -
Transfers (out) (Note 4b) (11,109,611) (486,985) (87,714) Total Other Financing Sources (Uses) (6,532,653) 1,864,302 (87,714) NET CHANGE IN FUND BALANCES 2,460,622 1,458,816 1,650,077 FUND BALANCE AT THE BEGINNING OF YEAR 23,838,680 (1,441,737) 11,865,246 FUND BALANCES AT END OF YEAR $ 26,299,302 $ 17,079 $ 13,515,323 See accompanying notes to financial statements
Special Revenue
28 8.1.a
Packet Pg. 151 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Capital Projects Nonmajor Total
2021 Pension Capital Governmental Governmental
COPS #13 Obligation Bonds Improvements Funds Funds
$ - $ - $ - $ 47,450,017 - $
- - - - 3,318,430
- - 3,195,204 5,477,373 29,561,470
- - - 6,666,097 6,666,097
- - - 2,117,445 8,068,623
- - - 33,990 205,992
40,894 - 230,275 250,592 1,039,160
- - - 5,463,842 7,633,873
- 1,888,460 266,821 3,441,741 8,555,303
40,894 1,888,460 3,692,300 23,451,080 112,498,965
- - - 180,748 8,721,226
- - 194,056 252,407 5,482,817
- - - 151,471 151,471
- - - 122,749 22,783,029
- - - 5,453,597 34,207,394
- - - - 8,108,295
- - 20,768,530 4,367,883 25,137,860
760,000 1,420,000 - 1,218,739 3,398,739
843,107 467,217 - 973,780 2,284,104
1,603,107 1,887,217 20,962,586 12,721,374 110,274,935
(1,562,213) 1,243 (17,270,286) 10,729,706 2,224,030
2,132,450 1,888,460 17,890,530 7,236,334 36,076,019
(976,000) (1,831,276) (6,091,290) (15,967,614) (36,550,490) 57,184 1,156,450 11,799,240 (8,731,280) (474,471)
(405,763) 58,427 (5,471,046) 1,998,426 1,749,559
957,466 7,711 33,931,696 30,479,928 99,638,990
$ 551,703 $ 66,138 $ 28,460,650 $ 32,478,354 $ 101,388,549 Debt Service
29 8.1.a
Packet Pg. 152 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
RECONCILIATION OF THE
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS
WITH THE
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2023
The schedule below reconciles the Net Changes in Fund Balances reported on the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balance, which measures only changes in current assets and current liabilities on the modified accrual basis, with the Change in Net Position of Governmental Activities reported in the Statement of Activities, which is prepared on the full accrual basis.
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS 1,749,559 $ Amounts reported for governmental activities in the Statement of Activities are different because of the following:
CAPITAL ASSETS TRANSACTIONS
Governmental Funds report capital outlays as expenditures. However, in the Statement of Activities the cost of those assets is capitalized and allocated over their estimated useful lives and reported as depreciation expense.
Capital outlay is therefore added back to fund balance 25,137,860 Non-capitalized expenditures is deducted from fund balance (7,812,471) Depreciation expense is deducted from the fund balance
Net of internal service fund depreciation of $1,222,261 which has already been allocated to internal service funds (20,997,619)
LONG-TERM DEBT PROCEEDS AND PAYMENTS
Bond proceeds provide current financial resources to governmental funds, but issuing debt increases long-term liabilities in the Statement of Net Position.
Repayment of bond principal is an expenditure in the governmental funds, but in the Statement of Net Position the repayment reduces long-term liabilities.
Repayment of debt principal is added back to fund balance 3,398,739 Amortization of premium is added back to fund balance 150,768 Amortization of loss on refunding is deducted from fund balance (10,406)
ACCRUAL OF NON-CURRENT ITEMS
The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenue or expenditures in governmental funds (net change):
Long-term compensated absences 140,831
Interest payable and accrued liabilities, included in accrued liabilities 10,388 Claims payable (107,585)
Net Pension Liability Transactions
Governmental funds record pension expense as it is paid. However, in the Statement of Activities those costs are reversed as deferred outflows/(inflows) and an increase/(decrease) in net pension liability. (14,256,460) Net OPEB Liability Transactions
Governmental funds record OPEB expense as it is paid. However, in the Statement of Activities those costs are reversed as deferred outflows/(inflows) and an increase/(decrease) in net pension liability. (323,378) Internal service funds are used by management to charge the costs of certain activities, such as equipment management, to individual funds. The net revenues (expenses) of the internal service funds is reported with governmental activities. (5,978,495)
CHANGE IN NET POSITION OF GOVERNMENTAL ACTIVITIES $ (18,898,269) See accompanying notes to financial statements
30 8.1.a
Packet Pg. 153 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
PROPRIETARY FUNDS
Proprietary funds account for City operations financed and operated in a manner similar to a private business enterprise. The intent of the City is that the cost of providing goods and services be financed primarily through user charges.
31 8.1.a
Packet Pg. 154 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PROPRIETARY FUNDS
STATEMENT OF NET POSITION
JUNE 30, 2023
Governmental
Activities
Internal Service
Funds
ASSETS
Current assets:
Cash and investments (Note 3) $ 4,665,161
Restricted cash and investments (Note 3) 1,660,455
Receivables:
Accounts receivable 2,603,669
Interest receivable 17,579
Prepaids 53,654
Total Current Assets 9,000,518
Non-current assets:
Depreciable capital assets, net of
accumulated depreciation (Note 8) 2,549,491
Total Assets 11,550,009
LIABILITIES
Current liabilities:
Accounts payable 245,960
Accrued payroll 81,411
Due to other funds (Note 4a) 3,675,661
Total Liabilities 4,003,032
NET POSITION (Note 10)
Net investment in capital assets 2,549,491
Unrestricted 4,997,486
Total Net Position $ 7,546,977
See accompanying notes to financial statements
32 8.1.a
Packet Pg. 155 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Governmental
Activities
Internal Service
Funds
Operation revenues:
Intergovernmental $ 789,992
Charges for services 105,494
Miscellaneous 12,421,475
Total operating revenues 13,316,961
Operating expenses:
Personnel services 6,460,188
Services and supplies 602,616
Claims and insurance 11,642,042
Depreciation 1,222,261
Total operating expenses 19,927,107
Operating loss (6,610,146)
Non-operating revenue:
Loss on disposal of capital assets (16,537)
Investment income 173,717
Total non-operating revenues 157,180
Loss before transfers (6,452,966)
Transfers:
Transfer in (Note 4b) 2,626,419
Transfer (out) (Note 4b) (2,151,948)
Total transfers 474,471
Change in net position (5,978,495)
Net position - beginning of year 13,525,472
Net position - end of year $ 7,546,977
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
PROPRIETARY FUNDS
CITY OF SAN RAMON
FOR THE YEAR ENDED JUNE 30, 2023
See accompanying notes to financial statements
33 8.1.a
Packet Pg. 156 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PROPRIETARY FUNDS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2023
Governmental
Activities
Internal
Service
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from department users $ 15,124,489
Cash payments to suppliers of goods and services (4,739,027) Cash payments to employees and services (14,126,578)
Net cash (used) by operating activities (3,741,116)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in 2,626,419
Transfers (out) (2,151,948)
Cash Flows from Noncapital Financing Activities 474,471
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets (1,106,825) Cash Flows from Capital and Related Financing Activities (1,106,825)
CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings received 157,180
Cash Flows from Investing Activities 157,180
Net change in cash and cash equivalents (4,216,290)
Cash and investments at beginning of year 10,541,906
Cash and investments at end of year $ 6,325,616
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY OPERATING ACTIVITIES:
Operating loss $ (6,610,146)
Adjustments to reconcile operating income
to net cash provided by operating activities:
Depreciation and amortization 1,222,261
Change in assets and liabilities:
Accounts receivable (1,511,013)
Interest receivable (1,579)
Prepaids (50,819)
Accounts payable (94,756)
Accrued payroll (15,184)
Due to other funds 3,320,120
Net cash provided by operating activities $ (3,741,116) See accompanying notes to financial statements
34 8.1.a
Packet Pg. 157 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
FIDUCIARY FUNDS
The private-purpose trust fund is used to account for monies received from the Contra Costa County Auditor Controller for the repayment of the enforceable obligations of the San Ramon Successor Agency.
These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule.
Custodial funds are used to account for assets held by the City as a custodian for individuals, private organizations and other governments. The financial activities of these funds are excluded from the government-wide financial statements, but are presented in separate Fiduciary Fund financial statements. 35 8.1.a
Packet Pg. 158 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2023
Private-Purpose Custodial
Trust Fund Funds
ASSETS
Cash and investments (Note 3) $ 205,753 5,197,524 $
Restricted cash and investments (Note 3) 1 -
Notes and loans (Note 5) 4,406 -
Interest receivable 15,959 336
Accounts receivable - 60,580
Capital assets, not depreciated 4,746,608 -
Total Assets 9,964,498 266,669
LIABILITIES
Deposits payable - 116,009
Interest payable 943,380 -
Loan payable to City (Note 6) 359,887 -
Long-term debt (Note 9):
Due in less than one year 2,997,595 -
Due in more than one year 55,916,927 -
Total Liabilities 60,217,789 116,009
NET POSITION (DEFICIT)
Restricted for individuals, organizations
and other governments (50,253,291) $ 150,660 $
See accompanying notes to financial statements
36 8.1.a
Packet Pg. 159 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
Private-Purpose Custodial
Trust Funds Funds
ADDITIONS
Taxes $ 6,151,135 $ -
Investment income 41,963 1,393
Impact fees - 24,073
Miscellaneous 5,016 -
Total additions 6,198,114 25,466
DEDUCTIONS
Debt service:
Interest and fiscal charges 2,541,702 -
Total deductions 2,541,702 -
Change in net position 3,656,412 25,466
Net position - beginning of year (53,909,703) 125,194
Net position - end of year $ (50,253,291) $ 150,660
See accompanying notes to financial statements
37 8.1.a
Packet Pg. 160 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 161 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
(A) Reporting Entity
The City of San Ramon (the “City”) was incorporated in 1983 as a Charter City and operates under a Council/Manager form of government. The Council is composed of five members. As required by generally accepted accounting principles, the financial statements present the government and its component unit for which the government is considered financially accountable. A blended component unit, although a legally separate entity, is, in substance, part of the government’s operations and so data from this unit is combined with the data of the primary government. The blended component unit as described below has a June 30 year end.
Blended Component Unit
The San Ramon Public Financing Authority (the “Authority”) was formed in 1987 as a joint powers authority between the City and the Authority in order to provide financial assistance to the City and the Authority by issuing debt and financing the construction of public facilities.
The members of the City Council also act as the governing board of the Authority. Separate financial statements are not issued for the Authority.
(B) Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government.
For the most part, the effect of interfund activity has been removed from these statements and eliminations have been made to minimize the double counting of internal activities.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment.
Taxes and other items not properly included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.
(C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when the liability is incurred, regardless of the timing of the related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. 39 8.1.a
Packet Pg. 162 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Governmental fund financial statements 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. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences, and claims and judgments are recorded only when payment is due.
Property taxes, franchise taxes, licenses, charges for services, intergovernmental revenue and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. All other revenue items are considered to be measurable and available only when cash is received by the government. Inventories are reported in the governmental funds using the purchase method. Inventories are valued on a first-in-first-out basis and since they are held for the City’s own use, they are not adjusted to reflect changes in their market value.
The City reports the following major governmental funds:
The General Fund is the government’s primary operating fund. It accounts for all financial resources of the City, except those required to be accounted for in another fund.
The Dougherty Valley Special Revenue Fund is used to account for revenue received from Contra Costa County (County) as reimbursements for a variety of municipal services, including police protection, and street and park maintenance, to be provided by the City. Per a Memorandum of Understanding with the County, the City is required to separately track the costs of service provided in the Dougherty Valley Area, and submit claims for reimbursements for costs to the County.
The GHAD – Dougherty Valley Special Revenue Fund accounts for revenue received from Dougherty Valley (DV) Geological Hazard Abatement District (GHAD) assessments per residential unit and non-residential square footage. The DV GHAD also obtains minor income from access leases, inspection fees, and an agricultural grazing lease.
The COP # 13 Debt Service Fund accounts for debt service activity related to the 2019 Certificates of Participation.
The 2021 Pension Obligation Bonds Debt Service Fund accounts for debt service activity relating to the 2021 Pension Obligation Bonds.
The Capital Improvement Capital Projects Fund is used to account for expenditures for major infrastructure improvements of roads, sidewalks, City facilities, including parks, as well as for the procurement of major pieces of equipment.
40 8.1.a
Packet Pg. 163 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) In addition, the City reports the following fund types:
Proprietary Fund Type
Internal Service Funds are used to account for the financing of goods or services provided by one department of the City to other departments on a cost-reimbursement basis. The City has six internal service funds – The Investment Fund is for investment management, the Equipment Replacement Fund is for recording the equipment and depreciation thereon, the Information Systems Replacement Fund is for recording computer equipment, the Insurance Liability Fund is used to provide for the general liability and other claims against the City, the Healthcare Fund is used for payment of medical, dental, vision premiums and claims, and the Infrastructure Maintenance Fund is used for the cost of maintaining City buildings.
Fiduciary Fund Types
Private-purpose Trust Fund accounts for monies received from the Contra Costa County Auditor Controller for repayment of the enforceable obligations of the San Ramon Successor Agency. These funds are restricted for the sole purpose of payment of items on an approved Recognized Payment Obligation Schedule.
Custodial Funds are used to report activities related to the City as a fiduciary for individuals, private organizations, and/or other governments, in accordance with the conditions of the agreements. The City has three custodial funds – Cree Court Assessment District Fund, Southern Contra Costa Joint Exercise of Powers Agreement (SCCJEPA) Trust Fund, and San Ramon Valley Tourism Improvement District (TID).
As a general rule, the effect of interfund activity has been eliminated from the governmentwide financial statements.
Amounts reported as program revenues include 1) charges to members, customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.
Proprietary funds distinguish operating revenues and expenses from nonoperating items.
Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principal operating revenues of the government’s internal service funds are charges to customers for sales and services. Operating expenses for internal service funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. 41 8.1.a
Packet Pg. 164 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (D) Restricted Assets
Certain proceeds of debt and lease agreements, as well as certain resources set aside for their repayment, are classified as restricted assets on the balance sheet because their use is limited by applicable debt covenants. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then use unrestricted resources as needed.
(E) Implementation of Governmental Accounting Standards Board (GASB) Pronouncements GASB 96 ‐ Subscription-Based Information Technology Arrangements - In May 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements.
The objective of this Statement is to provide guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The provisions of this Statement were implemented during fiscal year 2023. As part of the implementation of this Statement, the City completed an inventory of all subscriptions and determined that no subscriptions met the requirements to be recorded under this Statement. (F) Cash and Investments
For purposes of the statement of cash flows of the proprietary funds, all cash and investments with an original maturity of 90 days or less are considered to be cash and cash equivalents. The City pools its investment funds for maximum return. Investments are included within the financial statement classifications of “Cash and investments” and “Cash and investments – restricted” and are stated at fair value. The City has adopted the provisions of GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Pools (GASB 31), which require governmental entities to report certain investments at fair value in the financial statements and recognize the corresponding change in the fair value of investments in the year in which the change occurred. In accordance with GASB 31, the City has adjusted certain investments to fair value.
(G) Interfund Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds.”
42 8.1.a
Packet Pg. 165 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (H) Leases
The City is a lessor for noncancellable leases of cell towers. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements.
At the commencement of a lease, the City 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 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 judgements include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. • The City uses its estimated 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 City 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 lease receivable. (I) Capital Assets
Capital assets, which include land, machinery, equipment (vehicles, computers, etc.), buildings and improvements, and infrastructure assets (roads, bridges, etc.), are reported in the statements of net position. Capital assets are defined by the City as all land and buildings, vehicles, and equipment with an initial individual cost of more than $5,000; and improvements and infrastructure assets with costs of more than $100,000. Contributed capital assets are valued at their estimated fair market value on the date contributed. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement, are recorded at acquisition value. All other capital assets are valued at historical cost or estimated historical cost if actual historical cost is not available.
Depreciation is recorded on a straight-line basis over the useful life of the assets as follows:
Parks improvements 25 years
Buildings and improvements 25 to 50 years
Machinery, improvements and equipment 3 to 10 years
Infrastructure assets 10 to 100 years
Infrastructure assets include pavement/roads, storm drains, sidewalks, landscaping, curb and gutters, street lights, traffic signals, bridges, culverts, catch basins, retaining and sound walls, v-ditches, drainage structures and fencing.
43 8.1.a
Packet Pg. 166 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Some capital assets may be acquired using Federal and State grant funds, or they may be contributed by developers or other governments. GASB Statement 34 requires that these contributions be accounted for as revenues at the time the capital assets are contributed. (J) Deferred Outflows and Inflows of Resources
In addition to assets, the statement of net position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (expense) until then.
In addition to liabilities, the statement of net position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an inflow or resources (revenue) until that time. (K) Long-Term Debt
In the government-wide statements long-term debt is recorded as liability in the Statement of Net Position.
(L) Employee Compensated Absences
City employees may receive from twelve to twenty-five days vacation time each year, depending upon length of service. An employee may accumulate earned vacation time up to a maximum of two years’ worth of accrued vacation leave. Upon termination, employees are paid the full value of their unused vacation and compensatory time at their existing salary. City employees may accrue twelve days of sick leave each year. Upon termination, employees are paid 25-50 percent depending on length of service, of the value of their unused sick leave balance at their existing salary. There is no fixed payment schedule for employee compensated absences. The liability will be paid by the fund where the employee’s salary was charged, primarily from the General Fund.
The changes of the compensated absences in fiscal year 2022-2023 were as follows:
Governmental
Activities
Beginning Balance 5,302,741 $
Additions 864,863
Payments (1,005,694)
Ending Balance $ 5,161,910
Current Portion $ 896,175
44 8.1.a
Packet Pg. 167 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (M) Property Taxes
Property taxes are assessed, collected and allocated by the County of Contra Costa.
The duties of assessing and collecting property taxes are performed by the County of Contra Costa Assessor and Tax Collector, respectively. Under the County’s “Teeter Plan,” the County remits the entire amount levied and handles all delinquencies, retaining interest and penalties.
Tax levies cover the period from July 1 to June 30 of each year. All tax liens attach annually on the first day in January proceeding the fiscal year for which the taxes are levied. Taxes are levied on both real and personal property, as it exists on that date.
Secured property taxes are levied against real property and are due and payable in two equal installments. The first installment is due on November 1 and becomes delinquent if not paid by December 10. The second installment is due on February 1 and becomes delinquent if not paid by April 10.
(N) Claims and Judgments
When it is probable that a claim liability has been incurred, and the amount of the loss can be reasonably estimated, the City records the estimated loss, net of any insurance coverage under its self-insurance program. At June 30, 2023, in the opinion of the City Attorney, the City had no material claims which require loss provisions in the financial statements. Small claims and judgments are recorded as expenditures when paid.
The City’s self-insurance program is administered through the Municipal Pooling Authority (the MPA), which is described in Note 14. The MPA is a public entity risk pool, which is accounted for under the provisions of GASB Statement No. 10, Accounting and Financial Reporting for Risk Financing and Related Insurance Issues (GASB 10). Claims losses recorded in the MPA include both current claims and “Incurred But Not Reported” (IBNR) claims.
Deposits to the MPA are recorded by the City as insurance expenditures in the General Fund when paid. These deposits are subject to retrospective adjustment. Favorable claims experience result in a refund of deposits from the MPA and such refunds, if any, are recorded as a reduction of insurance expenditures in the year received. Adverse claims experience result in the payment of additional deposits and such deposits, if any, are recorded as insurance expenditures when paid.
(O) Allocation of Investment Earnings Among Funds
The City pools all unrestricted cash for investment purchases and allocates interest income and gains and losses in fair value based on month-end cash balances. Funds that have restricted cash record interest income in the respective fund.
(P) Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the Unites States of America requires management to make estimates and assumptions that effect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates.
45 8.1.a
Packet Pg. 168 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (Q) Fair Value Measurements
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 City 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.
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. (R) Net Pension Liabilities, Expenses and Deferred Outflows/Inflows of Resources Related to Pension
For purposes of measuring the net pension liability, deferred outflows of resources and deferred inflows of resources related to pension, and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) plans (Plans) and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
(S) OPEB Liabilities, Expenses and Deferred Outflows/Inflows of Resources Related to OPEB For purposes of measuring the net OPEB liability, deferred outflows of resources, deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s OPEB Plan and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis as they are reported by the California Employers’ Retiree Benefit Trust (CERBT). For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
46 8.1.a
Packet Pg. 169 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) (T) New Fund
During fiscal year 2023, the City created the Abandoned Vehicle Abatement (AVA) Special Revenue Fund to account for the collection of revenue and expenditures incurred to manage the AVA program. The AVA program is a statewide program administered by the California Highway Patrol (CHP). The Vehicle Code imposes a service fee of one dollar ($1) on vehicles registered to an owner with an address in the county that establishes the Authority. The fee is paid to the Department of Motor Vehicles (DMV) at the time of registration. The County distributes Program funds to participating entities based on the allocations determined in the Vehicle Abatement Services Agreement.
NOTE 2 – STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY
(A) Budgetary Accounting
The City Council adopts an Annual Budget, in accordance with generally accepted accounting principles, no later than the second meeting of June of each year for the fiscal year commencing the following July 1. The City follows these procedures in establishing the budgetary data reflected in the financial statements:
1. During May of each year, the City Manager submits to the City Council a proposed budget for the next fiscal year. Copies are made available to the public, the press, and staff members.
2. A series of Council work sessions are held at which the recommended budget is reviewed in detail and the departments (as requested) provide additional information.
3. After review by the City Council, a public hearing is conducted for the purpose of receiving public input on the recommended operating and capital budgets, the Master Fee Schedule, and the Appropriation Limit.
4. Upon completion of the hearings and modifications, if any, to the proposed budget, the budget is adopted no later than June 30th by the City Council through passage of appropriate resolutions.
5. Generally, the budget is amended in the middle of the year. All approved additional appropriations are added to the adopted budget and an amended budget is presented to the City Council, which adopts it after due review. Expenditures may not exceed budgeted appropriations at the fund level.
Under Article XIIIB of the California Constitution (the Gann Spending Limitation Initiative), the City is restricted as to the amount of annual appropriations from the proceeds of taxes, and if proceeds of taxes exceed allowed appropriations, the excess must either be refunded to the State Controller, returned to the taxpayers through revised tax rates or revised fee schedules, or an excess in one year may be offset against a deficit in the following year. For the fiscal year ended June 30, 2023, based on calculations by City Management, proceeds of taxes did not exceed related appropriations.
47 8.1.a
Packet Pg. 170 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 2 – STEWARDSHIP COMPLIANCE AND ACCOUNTABILITY (Continued) (B) Expenditure in Excess of Appropriations
The City had the following funds with expenditures in excess of appropriations for the year ended June 30, 2023:
Fund Name Amount
Governmental Major Funds:
Capital Improvements Capital Projects Fund $ 4,428,981
Governmental Non-Major Funds:
Special Revenue Funds:
Street Smarts Fund 62,271
TRAFFIX Program Fund 19,048
GHAD - NWSR Fund 412
San Ramon Housing Fund 4,004,994
Abandoned Vehicle Abatement Fund 275
NOTE 3 – CASH AND INVESTMENTS
Cash and investments as of June 30, 2023 are classified in the accompanying financial statements as follows:
Statement of Net Position Amount
Cash and investments $ 91,393,649
Restricted cash and investments 2,305,475
Statement of Fiduciary Net Position
Cash and investments:
Private-Purpose Trust Fund 5,197,524
Custodial Funds 205,753
Restricted cash and investments:
Private-Purpose Trust Fund 1
Total Cash and Investments $ 99,102,402
Cash and investments as of June 30, 2023 consisted of the following:
Cash on hand $ 15,795
Deposits with financial institutions 16,775,435
Investments 82,311,172
Total Cash and Investments $ 99,102,402
48 8.1.a
Packet Pg. 171 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 3 – CASH AND INVESTMENTS (Continued)
(A) Investments Authorized by the California Government Code and the City’s Investment Policy The table below identifies the investment types that are authorized for the City by the California Government Code (or the City’s investment policy, where more restrictive). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investment of debt proceeds held by bond trustees that are governed by the provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy; nor does the table address the investment of funds set aside for the payment of retiree health care benefits which are governed by a separate less restrictive section of the California Government Code.
Maximum Maximum
Maximum Minimum Percentage Investment
Authorized Investment Type Maturity Credit Quality * Allowed in One Issuer Bankers' Acceptances 180 days P-1/A-1 40% 2%
Commercial Paper 270 days A-1/P-1/F-1 25% 2%
FDIC Insured Certificates of Deposit 5 years None None $250,000 Federal Agency Securities 5 years None None 50%
Local Agency Bonds 5 years Aa3/AA- None 10% San Ramon/2% other Municipal
Securities
Local Agency Investment Fund (LAIF) N/A None 15% $75 million Medium-Term Corporate Notes 5 years Aa3/AA- 30% 2%
Money Market Mutual Funds None Aaa/AAA 20% 20%
Negotiable Order of Withdrawal N/A AA $3,500,000 None
Negotiable Time Certificates of Deposit 5 Years Aa2/AA 30% 2% Repurchase Agreements 30 Days None 30% None
State of California Bonds 5 years Aa3/AA- None None
State of California Obligations 5 years Aa3/AA- 3% 3%
Supranational Debt Organizations 5 years Aa2/AA 30% 5%
U.S. Treasury Obligations 5 years None None None
* At time of purchase
(B) Investments Authorized by Debt Agreements
Investments of debt proceeds held by bond trustees are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy. The table below identifies the investment types that are authorized for investments held by bond trustees. The table also identifies certain provisions of these debt agreements that address interest rate risk, credit risk, and concentration of credit risk. 49 8.1.a
Packet Pg. 172 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 3 – CASH AND INVESTMENTS (Continued)
Maximum Maximum
Maximum Percentage Investment Minimum
Authorized Investment Type Maturity of Portfolio in One Issuer Credit Quality Bankers' Acceptances 366 days None 40% A-1
Commercial Paper 270 days None None A-1, AAA
Federal Agency Obligations 3 years None None AAA
Federal Agency Securities None None None None
Investment Agreements 30 Years None None None
Local Agency Bonds None None None None
Local Agency Investment Fund (LAIF) N/A None 15% None
Medium-Term Corporate Notes 5 years None None None
Money Market Mutual Funds N/A None None AAA
Mortgage-backed Securities None None None None
Municipal bonds None None None AAA
U.S. Treasury Obligations None None None None
(C) Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates 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 changes in market interest rates. One of the ways that the City manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer term investments and by timing cash flows maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the City’s investments (including investments held by bond trustee) to market interest rate fluctuations is provided by the following table that shows the distribution of the City’s investments by maturity:
12 Months 13 to 25 to
Investment Type or less 24 Months 60 Months Total
Federal Agency Securities $ 13,572,675 $ 6,674,632 $ 7,505,700 $ 27,753,007 U.S. Treasury Notes 6,649,982 3,752,960 16,747,370 27,150,312 Municipal Bonds 991,840 - - 991,840
Medium-Term Corporate Notes 997,050 2,456,463 892,330 4,345,843 Negotiable Time Certificates of Deposit 1,469,303 237,631 1,921,286 3,628,220 Commercial Paper 7,910,276 - - 7,910,276
Money Market Mutual Funds 3,087,202 - - 3,087,202
Supranational Obligations - 1,008,293 1,847,047 2,855,340 Local Agency Investment Fund (LAIF) 618,265 - - 618,265 Held by trustees:
Money Market Mutual Funds 2,310,412 - - 2,310,412
PARS Trust - Mutual Funds 1,660,455 - - 1,660,455
Total Investments $ 39,267,460 $ 14,129,979 $ 28,913,733 82,311,172 Cash in banks and on hand 16,791,230
Total Cash and Investments $ 99,102,402
50 8.1.a
Packet Pg. 173 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 3 – CASH AND INVESTMENTS (Continued)
(D) Disclosures Relating to 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. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code, the City’s investment policy, or debt agreements, (where applicable) and the actual rating as of year-end for each investment type, as provided by Moody’s investment rating system:
Ratings as of June 30, 2023
Investment Type Aaa Aa1 to Aa3 A-1 to A-3 Total
Municipal Bonds - $ 991,840 $ - $ 991,840 $
Medium-Term Corporate Notes 2,835,060 - 1,510,783 4,345,843 Commercial Paper - - 7,910,276 7,910,276
Money Market Mutual Funds 3,087,202 - - 3,087,202
Supranational Obligations 2,855,340 - - 2,855,340
Held by trustee:
Money Market Mutual Funds 2,310,412 - - 2,310,412
Subtotals 11,088,014 $ 991,840 $ 9,421,059 $ 21,500,913 Not Rated:
Local Agency Investment Fund 618,265
Negotiable Time Certificates of Deposit 3,628,220
PARS Trust - Mutual Funds 1,660,455
Exempt from credit rate disclosure:
Federal Agency Securities 27,753,007
U.S. Treasury Notes 27,150,312
Total Investments $ 82,311,172
(E) Fair Value Hierarchy
The City 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 fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.
51 8.1.a
Packet Pg. 174 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 3 – CASH AND INVESTMENTS (Continued)
The following is a summary of the fair value hierarchy of the fair value of investments of the City as of June 30, 2023:
Level 1 Level 2 Total
Investments by Fair Value Level:
Federal Agency Securities $ 4,035,789 $ 23,717,218 $ 27,753,007 U.S. Treasury Notes 27,150,312 27,150,312 -
Municipal Bonds - 991,840 991,840
Medium-Term Corporate Notes 4,345,843 - 4,345,843
Negotiable Time Certificates of Deposit 3,628,220 - 3,628,220 Commercial Paper 7,910,276 - 7,910,276
Supranational Obligations 2,855,340 - 2,855,340
Subtotal $ 31,186,101 $ 43,448,737 74,634,838
Investments Measured at Amortized Cost:
Money Market Mutual Funds 3,087,202
Held by trustees:
Money Market Mutual Funds 2,310,412
PARS Trust - Mutual Funds 1,660,455
Investments Exempt from Fair Value Hierarchy:
Local Agency Investment Fund (LAIF) 618,265
Total Investments $ 82,311,172
Investments classified in Level 1 of the fair value hierarchy are valued using prices quoted in active markets for those securities, or that offer same day liquidity at a price of par.
Investments classified in Level 2 of the fair value hierarchy are valued using a matrix pricing technique. Matrix pricing is the process of estimating the market price of a bond based on the quoted prices of more frequently traded comparable bonds. The Local Agency Investment Fund and the Money Market Funds are reported at amortized cost because the transactions are based on stable net asset value per share. All contributions and redemptions are transacted at $1.00 net asset value per share.
(F) Concentration of Credit Risk
The investment policy of the City contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. Investments in any one issuer (other than U.S. Treasury securities, mutual funds, and external investment pools) that represent 5% or more of total City investments are as follows:
Issuer Investment Type Amount
Federal Home Loan Bank Federal Agency Securities $ 10,575,139 Federal Farm Credit Bank Federal Agency Securities 9,726,648
52 8.1.a
Packet Pg. 175 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 3 – CASH AND INVESTMENTS (Continued)
(G) 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. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., brokerdealer) 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 City’s policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: the California Government Code requires that a financial institution secure deposits made by state or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under State law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2023, $16,525,435 of the City’s deposits with financial institutions in excess of Federal Depository Insurance Limits were collateralized. (H)Investment in State Investment Pool
The City is a voluntary 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 book value of the City’s investment in this pool is reported in the accompanying financial statements at amounts based upon the City’s pro-rata share of the fair value provided by LAIF for the entire LAIF portfolio (in relation to the amortized cost of that portfolio). The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis.
The total amount invested by all public agencies in LAIF as of June 30, 2023 was $25.7 billion.
LAIF is a part of the California Pooled Money Investment Act (PMIA), which at June 30, 2023 had a portfolio balance of $178.4 billion. 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 Corporate Notes. The average maturity of PMIA investments was 260 days as of June 30, 2023. 53 8.1.a
Packet Pg. 176 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 4 – INTERFUND TRANSACTIONS
(A) Interfund Balances
The purpose of the interfund receivables and payables is to make short-term loans from the General Fund to various funds. The interfund loans are to provide for operating cash flow. At June 30, 2023, interfund balances were as follows:
Due From Other Funds Due to Other Funds Amount
General Fund Dougherty Valley Special Revenue Fund $ 8,777,343 Nonmajor Governmental Funds 269,191
Internal Service Funds 3,675,661
Total $ 12,722,195
(B) Interfund Transfers
Interfund transfers for the year ended June 30, 2023 consisted of the following:
Amount
Fund Receiving Transfers Fund Making Transfers Transferred General Fund GHAD - Dougherty Valley Special Revenue Fund $ 87,714 (A) 2021 Pension Obligation Bonds Debt Service Fund 1,831,276 (B) Capital Improvements Capital Projects Fund 190,320 (C)
Nonmajor Governmental Funds 2,467,648 (A), (B)
Dougherty Valley Special Revenue Fund General Fund 2,351,287 (A) COPS #13 Debt Service Fund General Fund 2,132,450 (B)
2021 Pension Obligation Bonds Debt Service Fund General Fund 1,888,460 (B) Capital Improvements Capital Projects Fund General Fund 1,520,835 (D) Dougherty Valley Special Revenue Fund 263,920 (D)
COPS #13 Debt Service Fund 976,000 (B)
Nonmajor Governmental Funds 12,993,711 (A), (D)
Internal Service Funds 2,136,064 (D)
Nonmajor Governmental Funds General Fund 1,410,590 (D)
Dougherty Valley Special Revenue Fund 223,065 (B)
Capital Improvements Capital Projects Fund 5,080,540 (C) Nonmajor Governmental Funds 506,255 (C)
Internal Service Funds 15,884 (D)
Internal Service Funds General Fund 1,805,989 (A), (E)
Capital Improvements Capital Projects Fund 820,430 (D)
Total Interfund Transfers $ 38,702,438
(A)
(B)
(C)
(D)
(E)
Transfers to fund operation expenditures.
Transfers to fund capital improvements.
Transfers to fund debt service.
Transfers to return excess CIP funding.
Transfer to Internal Service Funds.
54 8.1.a
Packet Pg. 177 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 5 – NOTES AND LOANS RECEIVABLE
Notes and loans receivable activities for the year ended June 30, 2023 are as follows:
Balance at Balance at
June 30, 2022 Additions Deletions June 30, 2023
Governmental Activities
American Baptist Homes $ 5,500,000 $ - $ - $ 5,500,000
Computer Loans 10,563 13,888 (10,570) 13,881
Greystone Homes, Inc. 9,925 - - 9,925
Total notes and loans receivable $ 5,520,488 $ 13,888 $ (10,570) $ 5,523,806 (A) American Baptist Homes
In April 2007, the former Redevelopment Agency approved a loan to American Baptist Homes in the amount of $5,500,000 for the development and improvement of real property for the purpose of developing 105 units of multifamily housing for seniors to very-low-income and low-income households in the City of San Ramon. The $5,500,000 includes a $750,000 loan from the State of California to the former Redevelopment Agency which was then loaned by the Agency to American Baptist Homes. The loan is due and payable in full to the San Ramon Housing Fund no later than fifty-five (55) years from the Completion Date. (B) Computer Loans
The City’s Computer Loan Program provides a financing alternative for employees wishing to purchase personal computer hardware and software similar to what they may be asked to use for City business. As of June 30, 2023, thirty City employees had loans outstanding totaling $13,881.
(C) Greystone Homes, Inc.
In January 1996, the City entered into an Affordable Housing Agreement with Greystone Homes, Inc. The agreement provides for various restrictions on the project to facilitate the affordability of housing units to qualifying low and moderate-income residents. The agreement calls for the reduction of the purchase price of affordable units by $5,000. Upon initial sale of each affordable unit, the homebuyer will execute a promissory note to the City for $9,925, accruing annually compounded interest at 3 percent for a term not to exceed thirty years. The homebuyer agrees to repay the note, together with interest accrued and deferred, upon sale or transfer of the affordable unit. For each note, $4,925 represents the deferred payment of the San Ramon Valley Boulevard Widening Fee to the City.
55 8.1.a
Packet Pg. 178 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 6 – LOAN RECEIVABLE FROM SUCCESSOR AGENCY
During May 2010, the former San Ramon Redevelopment Agency (the “RDA”) authorized a loan from the Low/Mod Housing Fund to the former Redevelopment Special Revenue Fund in the amount of $2,888,859 for five years at the City pool interest rate. These funds were to supplement the State’s Supplemental Educational Revenue Augmentation Fund for 2009-2010.
During April 2011, the former RDA authorized an additional loan from the Low/Mod Housing Fund to the former Redevelopment Special Revenue Fund in the amount of $594,765 for five years at the City pool interest rate. These additional funds were to supplement the State’s Supplemental Educational Revenue Augmentation Fund for 2010-2011.
In fiscal year 2011-2012, the former RDA was dissolved (per Assembly Bill AB X1 26) and all loans were transferred from the RDA to the San Ramon Successor Agency (the “Successor Agency”). During the fiscal year 2012-2013, the City took over ownership of the Low/Mod Housing Fund from the Successor Agency, thereby taking ownership of the two loans. The outstanding amount of the two loans totaled $359,887 at June 30, 2023.
NOTE 7 – LEASE RECEIVABLES
The City, as a lessor, has entered into long-term lease agreements for cell towers which expire at various dates through fiscal year 2035. During the year ended June 30, 2023, the City recognized $312,378 and $84,347 in lease revenue and interest revenue, respectively, pursuant to these contracts. As of June 30, 2023, the City has a receivable for lease payments of $2,645,995, and a balance of deferred inflow of resources of $2,475,375. The future lease payments were discounted at a rate of 2.83% to 3.22%, depending on the length of the lease.
The City is a lessor of twelve cell phone communications site locations of which six meet the requirements to be reported in the financial statements. The City recognizes a lease receivable and a deferred inflow of resources in the government‐wide financial statements, as well as in the applicable funds.
A summary of lease activities for the year ended June 30, 2023 are as follows:
Lessor
Original
Lease Date
Expiration Date
Including Options
Monthly Revenue
as of June 30,
2023
Lease Receivable
Balance at
June 30, 2023
Deferred Inflow of
Resources at June
30, 2023
General Fund:
AT&T 10087745 Cell Tower 6/16/2010 6/15/2035 $ 4,923 $ 587,406 $ 569,633 AT&T D2 Bark & Ride Cell Tower 12/1/2018 11/30/2034 4,214 606,019 508,790 T-Mobile BA01357A Cell Tower 8/21/2019 8/20/2034 2,637 297,360 287,829 T-Mobile BA01240A Cell Tower 8/25/2019 8/24/2034 2,637 297,360 287,811 T-Mobile BA01275A Cell Tower 8/25/2019 8/24/2034 3,369 379,960 367,759 Verizon NG60337 Bark & Ride Cell Tower 9/23/2019 9/22/2034 3,575 477,890 453,553 $ 21,355 $ 2,645,995 $ 2,475,375
56 8.1.a
Packet Pg. 179 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 7 – LEASE RECEIVABLES
The future principal and interest lease receivables as of June 30, were as follows:
Year ending June 30 Principal Interest Total
2024 $ 179,486 $ 77,957 $ 257,443
2025 188,442 72,350 260,792
2026 197,791 66,471 264,262
2027 206,604 60,315 266,919
2028 216,253 53,894 270,147
2029-2033 1,248,832 161,993 1,410,825
2034-2035 408,587 9,849 418,436
Total $ 2,645,995 $ 502,829 $ 3,148,824
57 8.1.a
Packet Pg. 180 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 8 – CAPITAL ASSETS
The following table presents the capital assets activities for the year ended June 30, 2023:
Balance at Balance at
June 30, 2022 Additions Deletions Transfers June 30, 2023 Governmental activities
Capital assets not being depreciated:
Land $ 42,275,381 $ - $ - $ 42,275,381 - $
Construction in progress 17,341,000 14,982,712 - (670,354) 31,653,358 Total capital assets not being depreciated 59,616,381 14,982,712 - (670,354) 73,928,739 Capital assets being depreciated:
Park improvements 56,477,972 271,000 - 56,748,972 -
Buildings and improvements 93,450,223 - - 93,450,223 -
Machinery, improvements and equipment 13,442,780 1,106,825 (380,353) 14,169,252 - Infrastructure:
Pavement/roads 214,567,005 823,379 - 670,354 216,060,738 Curbs and gutters 37,397,547 79,079 - 37,476,626 -
Sidewalks 55,816,017 79,750 - 55,895,767 -
Catch basins 10,750,163 - - 10,750,163 -
Storm drains 84,221,483 470,968 - 84,692,451 -
V-ditches 1,176,594 - - - 1,176,594
Street lights 34,796,619 - - 34,796,619 -
Traffic signals 23,114,947 - - 23,114,947 -
Bridges 29,214,041 - - 29,214,041 -
Culverts 10,512,415 - - 10,512,415 -
Retaining/sound walls 4,635,017 23,825 - - 4,658,842
Drainage structures 3,055,100 - - - 3,055,100
Fencing 1,470,809 - - - 1,470,809
Landscaping 58,400,993 604,523 - 59,005,516 -
Total capital assets being depreciated 732,499,725 3,459,349 (380,353) 670,354 736,249,075 Less accumulated depreciation for:
Park improvements (37,821,336) (2,020,464) - (39,841,800) - Buildings and improvements (32,422,150) (2,237,632) - (34,659,782) - Machinery, improvements and equipment (10,761,316) (1,212,414) 353,969 (11,619,761) - Infrastructure:
Pavement/roads (157,128,254) (7,938,313) - (165,066,567) - Curbs and gutters (15,418,938) (603,696) - (16,022,634) - Sidewalks (37,890,290) (1,606,354) - - (39,496,644)
Catch basins (4,985,280) (215,003) - (5,200,283) -
Storm drains (34,227,729) (1,693,849) - (35,921,578) -
V-ditches (514,754) (21,499) - - (536,253)
Street lights (20,503,562) (802,274) - (21,305,836) -
Traffic signals (16,232,430) (422,576) - (16,655,006) - Bridges (7,303,883) (584,281) - (7,888,164) -
Culverts (2,774,594) (210,248) - (2,984,842) -
Retaining/sound walls (2,612,822) (186,354) - (2,799,176) - Drainage structures (667,680) (61,102) - - (728,782)
Fencing (815,239) (73,540) - - (888,779)
Landscaping (30,358,205) (2,330,281) - (32,688,486) -
Total accumulated depreciation (412,438,462) (22,219,880) 353,969 (434,304,373) - Net governmental-type activities
Capital assets being depreciated 320,061,263 (18,760,531) (26,384) 670,354 301,944,702 Governmental activity capital assets, net $ 379,677,644 $ (3,777,819) $ (26,384) $ 375,873,441 - $ 58 8.1.a
Packet Pg. 181 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 8 – CAPITAL ASSETS (Continued)
Depreciation expense is charged to functions and programs based on their usage of the related assets. The amounts allocated to each function or program are as follows:
Governmental Activities Amount
General government $ 356,177
Community development 132,652
Police 128,866
Public works 18,942,820
Parks and community services 1,437,104
Internal service funds 1,222,261
Total 22,219,880 $
NOTE 9 – LONG-TERM DEBT
Long-term debt in Governmental Activities for the year ended June 30, 2023 is as follows:
Balance Balance
Amount due
within one
June 30, 2022 Retirements June 30, 2023 year
Certificates of Participation:
2011 COPS #12 Refunding Bonds $ 920,000 $ (450,000) $ 470,000 $ 470,000 2019 COPS #13 19,170,000 (760,000) 18,410,000 800,000
Premium on Debt on 2011 COPS #12 89,223 (44,611) 44,612 - Premium on Debt on 2019 COPS #13 3,247,936 (106,157) 3,141,779 - 14,185,000 (485,000) 13,700,000 515,000
23,345,000 (1,420,000) 21,925,000 1,675,000
Direct-Borrowing:
Bank of America Capital Lease - LED Lighting 712,980 (283,739) 429,241 300,298 Total Debt $ 61,670,139 $ (3,549,507) $ 58,120,632 $ 3,760,298 2010 Pension Obligation Bonds
2021 Pension Obligation Bonds
Governmental Activities:
(A) 2011 Certificates of Participation (COPS #12)
On July 12, 2011, the San Ramon Public Financing Authority issued $11,585,000 of refunding Certificates of Participation. These certificates were issued to repay the City’s 2001 Certificates of Participation in the amount of $8,415,000 and the City’s 1996 Certificates of Participation in the amount of $4,915,000. The 1996 and 2001 Certificates financed the expansion of Central Park and construction of the Community Center. As a result of this current refunding, the refunded bonds are considered to be defeased and the liability has been removed from the Statement of Net Position. Interest on the certificates accrues at 2.50% to 5.00% and is payable semiannually on June 1 and December 1. Principal is payable each June 1.
The reacquisition price exceeded the net carrying amount of the old debt by $364,212, resulting in a deferred loss on refunding. This amount, with a balance of $52,032 as of June 30, 2023, is being netted against the new debt and amortized over the remaining life of the new debt, which is shorter than the life of the refunded debt, and recorded as a deferred outflow of resources on the Statement of Net Position.
59 8.1.a
Packet Pg. 182 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 9 – LONG-TERM DEBT (Continued)
Debt service payments on the 2011 Certificates of Participation will be made from a debt service fund. Annual debt service requirements to maturity are as follows:
For the Year Ending 2011 COPS #12 Refunding
June 30 Principal Interest Total
2024 470,000 $ 21,150 $ 491,150 $
Totals 470,000 21,150 $ 491,150 $
Plus: Premium on debt 44,612
$ 514,612
(B) 2019 Certificates of Participation (COPS #13)
On October 17, 2019, the City of San Ramon issued $20,990,000 of Certificates of Participation. These Certificates were issued to acquire, construct and improve multiple capital improvement projects. Interest on the Certificates accrues at 3.0% to 5.0% and is payable semiannually on June 1 and December 1. Principal is payable each June 1.
Debt service payments on the 2019 Certificates of Participation will be made from a debt service fund. Annual debt service requirements to maturity are as follows:
For the Year Ending 2019 COPS #13
June 30 Principal Interest Total
2024 $ 800,000 $ 801,450 $ 1,601,450
2025 840,000 761,450 1,601,450
2026 880,000 719,450 1,599,450
2027 925,000 675,450 1,600,450
2028 970,000 629,200 1,599,200
2029 - 2033 5,600,000 2,402,200 8,002,200
2034 - 2038 6,855,000 1,152,200 8,007,200
2039 1,540,000 61,600 1,601,600
Totals 18,410,000 7,203,000 $ $ 25,613,000
Plus: Premium on debt 3,141,779
$ 21,551,779
60 8.1.a
Packet Pg. 183 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 9 – LONG-TERM DEBT (Continued)
(C) 2010 Pension Obligation Bonds
On January 21, 2010, taxable Pension Obligation Bonds in the amount of $17,650,000 were issued to prepay the unfunded CalPERS pension obligation. Interest on the bonds accrues at 4 to 6.4 percent and is payable semiannually on June 1 and December 1. Principal is payable each June 1.
Term bonds maturing February 1, 2039 are subject to mandatory sinking fund redemption at par commencing June 1, 2015.
Debt service payments on the Pension Obligation Bonds will be made from a non-major debt service fund. Annual debt service requirements to maturity are as follows:
For the Year Ending 2010 Taxable Pension Obligation Bonds June 30 Principal Interest Total
2024 $ 515,000 $ 876,800 $ 1,391,800
2025 550,000 843,840 1,393,840
2026 585,000 808,640 1,393,640
2027 620,000 771,200 1,391,200
2028 660,000 731,520 1,391,520
2029 - 2033 4,010,000 2,965,120 6,975,120
2034 - 2038 5,450,000 1,508,800 6,958,800
2039 1,310,000 83,840 1,393,840
Totals $ 13,700,000 $ 8,589,760 $ 22,289,760
(D) 2021 Pension Obligation Bonds
On November 9, 2021, taxable Pension Obligation Bonds in the amount of $23,345,000 were issued to prepay the unfunded CalPERS pension obligation. Interest on the bonds accrues at
0.28 to 2.86 percent and is payable semiannually on July 1 and January 1. Principal is payable each July 1. Term bonds maturing July 1, 2035 are subject to mandatory sinking fund redemption. Debt service payments on the Pension Obligation Bonds will be made from a debt service fund. Annual debt service requirements to maturity are as follows:
For the Year Ending 2021 Taxable Pension Obligation Bonds June 30 Principal Interest Total
2024 $ 1,675,000 $ 406,678 $ 2,081,678
2025 1,690,000 395,307 2,085,307
2026 1,705,000 377,810 2,082,810
2027 1,730,000 355,038 2,085,038
2028 1,755,000 327,578 2,082,578
2029 - 2033 9,310,000 1,096,767 10,406,767
2034-2036 4,060,000 155,650 4,215,650
Totals $ 21,925,000 $ 3,114,828 $ 25,039,828
61 8.1.a
Packet Pg. 184 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 9 – LONG-TERM DEBT (Continued)
(E) Bank of America Financed Purchase
On June 28, 2012, the City entered into a twelve-year lease agreement in the amount of $2,687,302 for the lease/purchase of LED lights for the Citywide lighting project, which had a net book value of $2,283,982 at June 30, 2023. The total monthly payments range from $18,105 to $25,940 include interest at 2.34%. Annual debt service requirements to maturity as follows:
For the Year Ending Bank of America Financed Purchase
June 30 Principal Interest Total
2024 $ 300,298 $ 6,864 $ 307,162
2025 128,943 754 129,697
Totals $ 429,241 $ 7,618 $ 436,859
(F) Fiduciary Funds
The City records the activities of the Successor Agency to the former Redevelopment Agency in a Private-Purpose Trust Fund which has long-term debt for the year ended June 30, 2023 as follows:
Balance Principal Balance Amount due
June 30, 2022 Retirements June 30, 2023 within a year
2006 Tax Allocation Revenue Bonds, Series A $ 19,300,993 $ (615,459) $ 18,685,534 $ 582,595 2015 Subordinate Tax Allocation Refunding Bonds, Series A 28,775,000 (1,945,000) 26,830,000 2,040,000 2015 Subordinate Tax Allocation Refunding Bonds, Series B 11,850,000 (365,000) 11,485,000 375,000 59,925,993 (2,925,459) 57,000,534 2,997,595
Premium on Debt 2,234,671 (139,667) 2,095,004 -
Discount on Debt (193,084) 12,068 (181,016) -
$ 61,967,580 $ (3,053,058) $ 58,914,522 $ 2,997,595
Subtotal
Total Debt
(1) 2006 Tax Allocation Revenue Bonds, Series A
On October 11, 2006, the San Ramon Public Financing Authority issued 2006 Tax Allocation Revenue Bonds, Series A, consisting of $19,535,000 amount of Current Interest Bonds and $12,331,570 initial principal amount of Capital Appreciation Bonds. These Bonds were issued to finance redevelopment projects and pay costs of bond issuance. Interest on the bonds accrues at 4.49% to 4.87% and is payable semiannually on February 1 and August 1. Principal is payable each February 1. The current interest portion was refunded by the 2015 Subordinate Tax Allocation Refunding Bonds, Series A.
62 8.1.a
Packet Pg. 185 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 9 – LONG-TERM DEBT (Continued)
Debt service payments on the 2006 Tax Allocation Revenue Bonds, Series A, will be made from the Private-Purpose Trust Fund. Annual debt service requirements to maturity are as follows:
For the Year
Ending 2006 Tax Allocation Revenue Bonds, Series A
June 30 Principal Interest Total
2024 582,595 $ 712,405 $ 1,295,000 $
2025 766,914 1,028,086 1,795,000
2026 729,273 1,065,727 1,795,000
2027 693,774 1,106,226 1,800,000
2028 659,142 1,140,858 1,800,000
2029-2033 5,545,673 12,129,327 17,675,000
Totals 8,977,371 17,182,629 $ 26,160,000 $
Accretion to date 9,708,163
$ 18,685,534
(2) 2015 Subordinate Tax Allocation Refunding Bonds, Series A On June 4, 2015, the Successor Agency of the former Redevelopment Agency issued 2015 Subordinate Tax Allocation Refunding Bonds, Series A, for $33,860,000. The Bonds were issued to prepay all amounts outstanding under the 1998 Tax Exempt Loan, the 2004 Tax Exempt Loan and the portion of the 2006 Tax Exempt Loan. Interest on the bonds accrues at 4 to 5 percent and is payable semiannually on February 1 and August 1. Principal is payable each February 1.
Debt service payments on the 2015 Subordinate Tax Allocation Refunding Bonds, Series A, will be made from the Private-Purpose Trust Fund. Annual debt service requirements to maturity are as follows:
For the Year
Ending 2015 Subordinate Tax Allocation Refunding Bond, Series A June 30 Principal Interest Total
2024 2,040,000 $ 1,341,500 $ 3,381,500 $
2025 1,520,000 1,239,500 2,759,500
2026 1,595,000 1,163,500 2,758,500
2027 1,670,000 1,083,750 2,753,750
2028 1,760,000 1,000,250 2,760,250
2029 - 2033 - 4,561,250 4,561,250
2034 - 2038 18,245,000 2,825,750 21,070,750
Totals $ 26,830,000 $ 13,215,500 $ 40,045,500
63 8.1.a
Packet Pg. 186 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 9 – LONG-TERM DEBT (Continued)
(3) 2015 Subordinate Tax Allocation Refunding Bonds, Series B On June 4, 2015, the Successor Agency of the former Redevelopment Agency issued 2015 Subordinate Tax Allocation Refunding Bonds, Series B, for $16,515,000. The Bonds were issued to prepay the 2006 Taxable Housing Loan and the 2006 Taxable Non-Housing Loan.
The remaining proceeds of the 2015 Bonds were used to purchase a municipal bond insurance policy and a debt service reserve insurance policy for the 2015 Bonds. Interest on the bonds accrues at 1 to 4 percent and is payable semiannually on February 1 and August 1. Principal is payable each February 1.
Debt service payments on the 2015 Subordinate Tax Allocation Refunding Bonds, Series A, will be made from the Private-Purpose Trust Fund. Annual debt service requirements to maturity are as follows:
For the Year
Ending 2015 Subordinate Tax Allocation Refunding Bond, Series B June 30 Principal Interest Total
2024 375,000 $ 525,313 $ 900,313 $
2025 520,000 511,250 1,031,250
2026 540,000 490,450 1,030,450
2027 560,000 468,850 1,028,850
2028 585,000 443,650 1,028,650
2029 - 2033 3,945,000 1,745,050 5,690,050
2034 - 2038 4,960,000 728,176 5,688,176
Totals $ 4,912,739 11,485,000 $ 16,397,739 $
NOTE 10 – NET POSITION AND FUND BALANCES
(A) Net Position
The government-wide and proprietary fund financial statements utilize a net position presentation. Net position is categorized as invested in capital assets (net of related debt), restricted, and unrestricted.
• Net Investment in Capital Assets – groups all capital assets, including infrastructure, into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction, or improvement of these assets reduce the balance in this category.
64 8.1.a
Packet Pg. 187 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 10 – NET POSITION AND FUND BALANCES (Continued)
• Restricted – reflects net position that are subject to constraints either (1) externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or (2) imposed by law through constitutional provisions or enabling legislation. Enabling legislation authorizes the City to assess, levy, charge, or otherwise mandate payment of resources and includes a legally enforceable requirement that those resources be used only for the specific purposes stipulated in the legislation. A legally enforceable enabling legislation restriction is one that a party external to a government – such as citizens, public interest groups, or the judiciary – can compel a government to honor. • Unrestricted – represents net position of the City that are not restricted for any project or purpose.
(B) Fund Balances
As prescribed by generally accepted accounting principles, governmental funds report fund balance in classifications based primarily on the extent to which the City is bound to honor constraints on the specific purposes for which amounts in the funds can be spent. As of June 30, 2023, fund balances for government funds are made up of the following:
• Nonspendable – includes amounts that are (a) not in spendable form, or (b) legally or contractually required to be maintained intact. The “not in spendable form” criterion includes items that are not expected to be converted to cash, for example: inventories, prepaid amounts, and long-term notes receivable.
• Restricted – includes amounts that can be spent only for the specific purposes stipulated by external resource providers, constitutionally or through enabling legislation. Restrictions may effectively be changed or lifted only with the consent of resource providers. • Committed – includes amounts that can only be used for the specific purposes determined by a formal action of the City’s highest level of decision-making authority, through the adoption of a resolution. Commitments may be changed or lifted only by the City taking the same formal action that imposed the constraint originally. As of June 30, 2023, the City has committed fund balance in the amount of $877,351. Of the committed fund balance $577,554 was held in the Planning Cost Recovery Special Revenue Fund and $302,797 in the Geographic Information System Special Revenue Fund. The City established the Planning Cost Recovery Special Revenue Fund to separate the General Plan Recovery Fee that is collected with each building permit to cover the costs of ongoing implementation, monitoring, and maintenance of the General Plan.
• Assigned – comprises amounts intended to be used by the City for specific purposes that are neither restricted nor committed. Intent is expressed by (1) the City Council or (b) a body (for example: a budget or finance committee) or the City Manager to which the City Council has delegated the authority to assign amounts to be used for specific purposes. • Unassigned – is the residual classification for the General Fund and residual fund deficits, if any, of other governmental funds. Unassigned amounts are technically available for any purpose.
65 8.1.a
Packet Pg. 188 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 10 – NET POSITION AND FUND BALANCES (Continued)
In circumstances when an expenditure is made for a purpose for which amounts are available in multiple fund balance classifications, fund balance is generally depleted in the order of restricted, committed, assigned, and unassigned.
Fund balances for all the major and nonmajor governmental funds as of June 30, 2023, were classified as follows:
GHAD - 2021 Pension Nonmajor
General Dougherty Dougherty Obligation Capital Governmental Classifications Fund Valley Valley Fund COP #13 Bonds Improvements Funds Total Nonspendable:
Notes and loans $ - 13,881 $ - $ - $ - $ - $ - $ 13,881 $ Prepaids 138,909 29,573 - - - - - 168,482
Total Nonspendable 152,790 29,573 - - - - - 182,363
Restricted for:
Community development projects - - - - - - 922,744 922,744 Streets and roads projects - - 13,515,323 - - - 4,803,144 18,318,467 Developers related activities - - - - - - 8,924,668 8,924,668 Debt service - - - 551,703 66,138 - 1,925,285 2,543,126 Park and facilities projects - - - - - - 1,666,354 1,666,354 Lighting and landscape projects - - - - - - 3,207,072 3,207,072 Capital projects - - - - 28,460,650 28,460,650 -
Police services - - - - - 122,601 122,601 -
Solid waste projects - - - - - 2,727,520 2,727,520 -
Housing projects - - - - - 7,301,615 7,301,615 -
Total Restricted - 13,515,323 - 551,703 66,138 28,460,650 31,601,003 74,194,817 Committed to:
Community development projects - - - - - 574,554 574,554 - Capital projects - - - - - - 302,797 302,797
Total Committed - - - - - - 877,351 877,351
Unassigned for:
Expenditure volatility - 4,000,000 - - - - - 4,000,000
Future revenue stabilization - 10,700,000 - - - - - 10,700,000 Remaining unassigned 11,446,512 (12,494) - - - - 11,434,018 - Total Unassigned 26,146,512 (12,494) - - - - 26,134,018 - Total Fund Balances $ 26,299,302 $ 13,515,323 17,079 $ $ 551,703 $ 28,460,650 66,138 $ $ 32,478,354 $ 101,388,549 Special Revenue Debt Service
(C) Policies
The City’s General Fund Reserve Policy requires the General Fund reserves to maintain a minimum of 36% of General Fund Operating Expenditures and the inclusion of the annual transfer payment from the General Fund to the Dougherty Valley Special Revenue Fund in the calculation. The reserve balance for the year ended June 30, 2023 was $23,521,480. The uses of these reserves are restricted unless approved by resolution of the City Council.
66 8.1.a
Packet Pg. 189 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS
The City reported pension amounts on the financial statements are follows:
Net Deferred Deferred
Pension Inflows of Outflows of Pension
Liability Resources Resources Expense
Miscellaneous Agent Plan - City $ 25,294,530 $ - $ 18,927,814 $ 6,461,124 Safety Cost Sharing - City 8,154,476 1,660,909 8,077,815 8,855,683 Miscellaneous Cost Sharing - DRFA 144,361 21,954 104,759 (2,242) Safety Cost Sharing - DRFA 12,226,600 2,125,599 9,304,787 602,804 Total $ 45,819,967 $ 3,808,462 $ 36,415,175 $ 15,917,369 (A) General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police) cost-sharing and Miscellaneous (all other) agent multiple-employer defined benefit pension plans, administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.
Benefits Provided – CalPERS provides service 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 with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plans’ provisions and benefits in effect at June 30, 2022 (measurement date), are summarized as follows:
Miscellaneous
Hire date
Prior to
July 1, 2012
Between July 1, 2012 and
January 1, 2013
On or after
January 1, 2013
Benefit formula 2.7% @ 55 2% @ 60 2% @ 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 50-60 52-62
2.0% to 2.7% 1.092% to 2.0% 1.0% to 2.0%
Required employee contribution rates 8.0% 7.0% 6.25%
Required employer contribution rates 11.32% 11.32% 11.32% Unfunded liability contribution (UAL) (1)
(1) The unfunded liability contribution is the aggregate for all three Miscellaneous plans.
Monthly benefits, as a % of eligible compensation
$1,091,925
67 8.1.a
Packet Pg. 190 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Safety
Hire date
Prior to
July 1, 2012
Between July 1, 2012 and
January 1, 2013
On or after
January 1, 2013
Benefit formula 3% @ 50 3% @ 55 2.7% @ 57
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 50-55 50-57
3% 2.4% to 3.0% 2.0% to 2.7%
Required employee contribution rates 9% 9% 13.75%
Required employer contribution rates 25.64% 22.48% 13.66% Unfunded liability contribution (UAL) $353,517 $19,538 $12,294 Dougherty Regional Fire Authority (2)
Hire date
Miscellaneous
Prior to
July 1, 2012
Safety
Prior to
July 1, 2012
Benefit formula 3% @ 60 3% @ 50
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 60 50
Unfunded liability contribution (UAL) $15,272 $1,291,368 (2) The DFRA was terminated on June 30, 1997. The City of San Ramon shares the contribution requirements with the City of Dublin at 42.49%
Monthly benefits, as a % of eligible compensation
(B) Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plan Employees Covered – As of the June 30, 2021 actuarial valuation date and the June 30, 2022 measurement date, the following employees were covered by the benefit terms for the Miscellaneous Agent Multiple-Employer Defined Benefit Pension Plan:
Miscellaneous
Inactive employees or beneficiaries currently receiving benefits 203 Inactive employees entitled to but not yet receiving benefits 214 Active employees 206
Total 623
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 the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if Plan contracts are amended. Payments made by the City to satisfy contribution requirements that are identified by the Plan terms as Plan member contribution requirements are classified as Plan member contributions.
For the measurement period ended June 30, 2022, the City’s contributions to the Plan were $3,572,218.
68 8.1.a
Packet Pg. 191 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Net Pension Liability
The City’s net pension liability for each Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability for each 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. A summary of principal assumptions and methods used to determine the net pension liability is shown below.
Changes in the Net Pension Liability
The changes in the Net Pension Liability for the Miscellaneous Plan at the measurement date are as follows:
Increase (Decrease)
Total Pension
Liability
Plan Fiduciary
Net Position
Net Pension
Liability/(Asset)
Balance at June 30, 2021 $ 168,663,129 181,272,363 $ 12,609,234 $ Changes in the year:
Service cost 4,237,685 4,237,685 -
Interest on the total pension liability 12,899,711 - 12,899,711 Changes in assumptions 6,694,817 - 6,694,817
Differences between expected and actual experience 779,968 - 779,968 Contribution - Employer - 24,058,195 (24,058,195)
Contribution - Employees 1,603,059 - (1,603,059)
Net investment income (13,629,302) - 13,629,302
Benefit payments, including eefunds of employee
Contributions (7,827,302) (7,827,302) -
Administrative expenses - (105,067) 105,067
Net changes 16,784,879 4,099,583 12,685,296
Balance at June 30, 2022 $ 172,762,712 198,057,242 $ 25,294,530 $ 69 8.1.a
Packet Pg. 192 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Sensitivity of the Net Pension Liability to Changes in the Discount Rate – The following presents the net pension liability of the City for the Miscellaneous Plan, calculated using the discount rate for each Plan, as well as what the City’s net pension 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 rate:
Miscellaneous
1% Decrease 5.90%
Net Pension Liability $ 52,854,948
Current Discount Rate 6.90%
Net Pension Liability $ 25,294,530
1% Increase 7.90%
Net Pension Liability $ 2,571,518
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2023, the City recognized pension expense of $6,461,124. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 3,572,218 $ - $ Changes in assumptions 4,782,012 -
Differences between actual and expected experience 1,367,425 - Net differences between projected and actual earnings on pension plan investments 9,206,159 -
Total $ 18,927,814 $ -
70 8.1.a
Packet Pg. 193 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
$3,572,218 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended Annual
June 30 Amortization
2024 $ 4,500,451
2025 3,696,356
2026 1,984,041
2027 5,174,748
Total $ 15,355,596
(C) Safety Cost-Sharing Multiple-Employer Defined Benefit Plan 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 the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2023, the contributions recognized as part of pension expense for the Safety (cost-sharing plan) were as follows:
Tier 1 Tier 2 PEPRA Total
Contributions - employer 1,118,581 $ $ 815,451 $ 519,136 $ 2,453,168 Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pensions expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
As of June 30, 2023, the City reported a net pension liability of $8,154,476 for its proportionate share of the net pension liability of the Plan.
71 8.1.a
Packet Pg. 194 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2022, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2021 and 2022 was as follows:
Safety
Proportion - June 30, 2021 0.03728%
Proportion - June 30, 2022 0.11867%
Change - Increase (Decrease) 0.08139%
For the year ended June 30, 2023, the City recognized a pension expense of $8,855,683. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 2,453,168 $ - Differences between actual and expected experience 337,484 (88,551) Changes in assumptions 822,218 -
Net differences between projected and actual earnings
on plan investments 1,287,706 -
Difference between proportional and actual contributions 2,031,662 (301,694) Change in employer's proportion and differences between the employer’s contributions and the employer’s
proportionate share of contributions 1,145,577 (1,270,664) Total $ 8,077,815 $ (1,660,909)
$2,453,168 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended Annual
June 30 Amortization
2024 1,565,445 $
2025 1,121,883
2026 490,892
2027 785,518
Total 3,963,738 $
72 8.1.a
Packet Pg. 195 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability (Asset) to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability (asset) for each Plan, calculated using the discount rate for each Plan, as well as what the City’s proportionate share of the net pension 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 rate:
Safety
1% Decrease 5.90%
Net Pension Liability $ 18,611,065
Current Discount Rate 6.90%
Net Pension Liability 8,154,476 $
1% Increase 7.90%
Net Pension Liability (Asset) $ (391,423)
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports. (D) Dougherty Regional Fire Authority Cost Sharing Multiple-Employer Defined Benefits Plans Dougherty Regional Fire Authority Background – In 1988, the cities of Dublin and San Ramon formed Dougherty Regional Fire Authority (DRFA), a Joint Powers Agency (JPA). The JPA provided fire services to all of Dublin and the southern portion of San Ramon. In 1997, the two cities decided to change how fire services would be provided in each City. As a result, JPA personnel were absorbed by the two new service providers pursuant to a mutual agreement. The JPA has remained intact to conclude the financial affairs of the entity. This includes residual retiree obligations and workers’ compensation liabilities. San Ramon’s share of all DRFA close-out expenses, including retiree medical benefits, is 42.49% of the actual costs, with the City of Dublin paying 57.51% of the costs. The two cities have entered into a binding agreement to share these expenses on this basis. The City of San Ramon is presenting information only for its contractual share of obligations.
Contributions – Section 208014(c) of the California Public Employees’ Retirement Law requires that the employer contribution rate for all public employers be determined on an annual basis by the actuary and shall be effective on July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis of June 30 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 City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.
For the year ended June 30, 2023, the contributions recognized as part of pension expense for the DRFA Safety (cost-sharing plan) amounted to $1,291,368.
73 8.1.a
Packet Pg. 196 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources related to Pensions – For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions and pensions expense, information about the fiduciary net position of the Plans and additions to/deductions from the Plans’ fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
As of June 30, 2023, the City reported net pension liabilities of $144,361 and $12,226,600 for the Miscellaneous and Safety Plans, respectively, for its proportionate shares of the net pension liability of the Plans.
The City’s net pension liability for the Plans is measured as the proportionate share of the net pension liability. The net pension liability of the Plans is measured as of June 30, 2022, and the total pension liability for the Plans used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021 rolled forward to June 20, 2022 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined.
The City’s proportionate share of the net pension liability for the Plans as of June 30, 2021 and 2022 measurement dates was as follows:
Miscellaneous Safety
Proportion - June 30, 2021 0.00183% 0.08347%
Proportion - June 30, 2022 0.00309% 0.17793%
Change - Increase (Decrease) 0.00126% 0.09446%
74 8.1.a
Packet Pg. 197 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
For the year ended June 30, 2023, the City recognized a pension expense of $(2,242) and $602,804 for the Miscellaneous and Safety plans, respectively. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Miscellaneous (DRFA)
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 15,272 $ $ - Differences between actual and expected experience 2,899 (1,942) Changes in assumptions 14,793 -
Net differences between projected and actual earnings
on plan investments (15,970) 26,443
Change in employer's proportion and differences between the employer’s contributions and the employer’s
proportionate share of contributions 45,352 (4,042)
Total $ 104,759 $ (21,954)
Safety (DRFA)
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date 1,291,368 $ $ - Differences between actual and expected experience 506,015 (132,771) Changes in assumptions 1,232,811 -
Net differences between projected and actual earnings
on plan investments (1,789,827) 1,930,751
Change in employer's proportion and differences between the employer’s contributions and the employer’s
proportionate share of contributions (203,001) 4,343,842 Total $ 9,304,787 $ (2,125,599)
$15,272 and $1,291,368 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expenses as follows:
Miscellaneous (DRFA) Safety (DRFA)
Year Ended Annual Year Ended Annual
June 30 Amortization June 30 Amortization
2024 $ 17,200 2024 $ 1,638,379
2025 19,620 2025 1,772,590
2026 14,539 2026 1,299,068
2027 16,174 2027 1,177,783
Total $ 67,533 Total $ 5,887,820
75 8.1.a
Packet Pg. 198 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for each Plan, calculated using the discount rate of each Plan, as well as what the City’s proportionate share of the net pension 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 rate:
Miscellaneous Safety
1% Decrease 5.90% 1% Decrease 5.90%
Net Pension Liability $ 215,706 Net Pension Liability $ 17,884,689 Current Discount Rate 6.90% Current Discount Rate 6.90% Net Pension Liability $ 144,361 Net Pension Liability $ 12,226,600 1% Increase 7.90% 1% Increase 7.90%
Net Pension Liability $ 85,661 Net Pension Liability $ 7,602,890 (E) Information Common to the Miscellaneous and Safety Plans Actuarial Assumptions – The total pension liabilities as of June 30, 2022 measurement date were based on the following actuarial assumptions:
Miscellaneous & Safety
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Inflation 2.30%
Payroll Growth 2.80%
Projected Salary Increase Varies by Entry Age and Service (1) Investment Rate of Return 6.90% (2)
Mortality Derived using CalPERS Membership Data for all Funds (3) Post Retirement Benefit Increase
The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance Floor on Purchasing Power applies 2.30% thereafter. (1) Depending on age, service, and type of employment
(2) Net of pension plan investment and administrative expenses, including inflation (3) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study for the period from 2001 to 2019. Pre-retirement and post-retirement mortality rates includes generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from November 2021 that can be found on the CalPERS website.
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2021 valuation were based on the results of a November 2021 actuarial study for the period 2001 to 2019. Further details of the experience study can be found on the CalPERS website. 76 8.1.a
Packet Pg. 199 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
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 each Plan assumed that contributions from all plan members in the Public Employees Retirement Fund (PERF) will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, each Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members for all plans in the PERF. 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 for each Plan.
The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both shortterm and long-term market return expectations. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points.
The expected real rate of return by asset class are as follows:
Asset Class (1)
New Strategic
Allocation
Real Return
Years 1 - 10 (1,2)
Global Equity - Cap weighted 30.0% 4.54%
Global Equity - Non-Cap weighted 12.0% 3.84%
Private Equity 13.0% 7.28%
Treasury 5.0% 0.27%
Mortgage-Backed Securities 5.0% 0.50%
Investment Grade Corporates 10.0% 1.56%
High Yield 5.0% 2.27%
Emerging Market Debt 5.0% 2.48%
Private Debt 5.0% 3.57%
Real Assets 15.0% 3.21%
Leverage -5.0% -0.59%
Total 100%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021 Asset Liability Management study. 77 8.1.a
Packet Pg. 200 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 11 – PENSION PLANS (Continued)
In January 2018, the City established a Section 115 Pension Trust with Public Agency Retirement Services (PARS). PARS, the trust administrator, partners with U.S. Bank and HighMark Capital Management to provide trustee and investment advisory services, respectively. This trust was established to set aside moneys to meet the City’s future pension contributions or unfunded liabilities. Financial statements of PARS may be obtained from PARS, 4350 Von Karman Avenue, Suite 100, Newport Beach, CA 92660.
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
NOTE 12 - POST-EMPLOYMENT HEALTH CARE BENEFITS – DOUGHERTY REGIONAL
FIRE AUTHORITY
The City provides certain health care benefits for Dougherty Regional Fire Authority retirees as required under contract signed with CalPERS and the dissolution agreement of the DRFA. The cost of retiree health care benefits is recognized as expenditures as premiums are paid. For the year ended June 30, 2023, those costs totaled $72,835. See Note 13 for additional disclosures on the City retiree health care benefits.
NOTE 13 – POST-EMPLOYMENT HEALTHCARE PLAN
Plan Description: The City administers an agent multiple-employer defined benefit healthcare plan (the Plan) which provides medical insurance benefits to eligible retirees and their spouses in accordance with various labor agreements. The City reports the financial activity of the Plan as a trust fund, and no separate financial report is prepared.
Funding Policy and Benefits Provided : The contribution requirements of Plan members and the City are established and may be amended by the City Council. The required contribution is based on projected pay-as-you-go financing requirements, with an additional amount to prefund benefits as determined annually by the City Council. For fiscal year 2022-2023, the City contributed $1,665,501 for current premiums (94% of total premiums). Plan members receiving benefits contributed $113,131 (approximately 6% of total premiums) through their required contribution. The City pays up to the entire cost of health benefits for eligible retirees and their spouses until age 65 subject to the City’s vesting schedule. After age 65, the City pays up to $480.15 per month for any health coverage, also subject to the vesting schedule. The Plan does not issue separate financial statements.
Employees Covered by Benefit Terms: Employees are eligible for retiree health benefits if they retire from the City on or after age 50 with at least 4 years of service and are eligible for a CalPERS pension. Membership of the Plan consisted of the following as of the measurement date June 30, 2022:
Inactive employees, spouses, or beneficiaries currently receiving benefit payments 192 Inactive employees entitled to but not yet receiving benefit payments - Active employees 272
Total 464
78 8.1.a
Packet Pg. 201 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 13 – POST-EMPLOYMENT HEALTHCARE PLAN (Continued)
Net OPEB Liability:
Actuarial Methods and Assumptions: The City’s net OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by actuarial valuation dated June 30, 2021 that was rolled forward using standard update procedures to determine the total OPEB liability as of June 30, 2022, based on the actuarial methods and assumptions are as follows:
Actuarial Assumptions
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry Age Normal Cost, level percent of pay Actuarial Assumptions:
Discount Rate 5.84%
Inflation 2.30%
Mortality Rate Rates based on the statistics taken from the 2014 CalPERS experience study. The mortality rates
include an assumed improvement in future mortality
based on Scale BB projected to 2028.
Healthcare Trend Rate 7.0%-4.04%
Changes of assumptions: For the measurement year ended June 30, 2022, changes of assumptions included a discount rate change from 7.11% to 5.84% and a payroll growth rate change from 2.45% to 2.80%.
The long-term expected rate of return on OPEB plan investments was determined using a buildingblock 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:
Long-Term
Target Target Target Expected Real
Asset Class Allocation I Allocation II Allocation III Rate of Return Global Equities 49.0% 34.0% 23.0% 6.80%
U.S. Fixed Income 23.0% 41.0% 51.0% 3.70%
Treasury Inflation-Protected Securities 20.0% 17.0% 14.0% 6.00% Real Estate Investment Trusts 5.0% 5.0% 9.0% 2.80%
Commodities 3.0% 3.0% 3.0% 3.40%
Total 100.0% 100.0% 100.0%
79 8.1.a
Packet Pg. 202 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 13 – POST-EMPLOYMENT HEALTHCARE PLAN (Continued)
Discount Rate: The discount rate used to measure the total OPEB liability was 5.84%. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, 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.
Changes in Net OPEB Liability (Asset): The changes in the net OPEB liability (asset) were as follows:
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (a) - (b)
Balance at June 30, 2021 $ 34,882,923 $ 39,516,232 $ (4,633,309) Changes Recognized for the Measurement Period:
Service cost 791,800 - 791,800
Interest on the total OPEB liability 2,456,783 - 2,456,783 Changes in benefit terms - - -
Differences between expected and actual experience 14,311 - 14,311 Changes of assumptions 5,279,367 - 5,279,367
Benefit payments (1,665,501) (1,665,501) -
Contributions from the employer - 1,665,501 (1,665,501) Employer — implicit subsidy - 576,125 (576,125)
Net investment income - (4,969,140) 4,969,140
Implicit subsidy credit (576,125) (576,125) -
Administrative expenses - (9,989) 9,989
Other miscellaneous income/(expense) - (22,267) 22,267
Net changes 6,300,635 (5,001,396) 11,302,031
Balance at June 30, 2022 (Measurement Date) $ 41,183,558 $ 34,514,836 $ 6,668,722 Increase (Decrease)
Sensitivity of Net OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates
The following presents the net OPEB liability of the City, as well as what the City'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:
Net OPEB Liability
Discount Rate -1% Discount Rate Discount Rate +1%
4.84% 5.84% 6.84%
$ 11,898,686 $ 6,668,722 $ 2,468,481
80 8.1.a
Packet Pg. 203 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 13 – POST-EMPLOYMENT HEALTHCARE PLAN (Continued)
The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are 1-percentage-point lower or 1-percentage-point higher than the current discount rate:
Net OPEB Liability
Healthcare Cost
1% Decrease Trend Rates 1% Increase
$ 1,650,811 $ 6,668,722 $ 12,824,417
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB:
For the year ended June 30, 2023, the City recognized OPEB expense of $323,378. At June 30, 2023, the City reported deferred outflows and inflows of resources related to OPEB from the following sources:
Deferred Outflows Deferred Inflows
of Resources of Resources
Employer contributions made subsequent to the measurement date 2,389,658 $ - $ Differences between actual and expected experience 1,564,305 - Changes of assumptions 4,889,979 (1,762,349)
Net differences between projected and actual earnings on plan investments 3,106,174 -
Total $ 11,950,116 $ (1,762,349)
$2,389,658 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the OPEB liability in the year ended June 30, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized as part of OPEB expense as follows:
Year Annual
Ended June 30 Amortization
2024 $ 1,381,068
2025 1,422,304
2026 1,365,683
2027 2,229,078
2028 709,504
Thereafter 690,472
Total $ 7,798,109
81 8.1.a
Packet Pg. 204 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 14 – RISK MANAGEMENT
(A) Description of Participation in the Municipal Pooling Authority The City is exposed to various risks of loss related to torts; theft or damage to, and destruction of assets; natural disasters; errors and omissions; injury to employees; and unemployment claims. The City is a member of the Municipal Pooling Authority (MPA). MPA is comprised of over 19 California member cities and is organized under a Joint Powers Agreement pursuant to the California Government Code. The purpose of the MPA is to arrange and administer programs of insurance for the pooling of self-insured losses and to purchase excess insurance coverage. Each member city has a representative on the Board of Directors. The accounting methods used by the MPA are further described at Note 1N.
The City pays an annual premium to the MPA for its Liability ($29 million coverage, $5,000 deductible), Fire and Property ($1 billion coverage, $25,000 deductible all-risk and copper claims, $150,000 deductible water intrusions claims, $100,000 minimum deductible flood claims per occurrence, except Zone A & V, which have $250,000 minimum deductible and $25 million limit, others $25,000 deductible), Auto ($250,000 coverage; police $3,000 deductible; all others $2,000 deductible), Workers’ Compensation (Statutory limit, Workers’ compensation liability of $4.5 million, $500,000 insured retention, zero deductible), Cyber Liability ($2 million coverage, $50,000 deductible), Pollution Liability ($2 million per pollution condition, $100,000 deductible), and Boiler & Machinery ($100 million, $5,000 deductible) insurance. The Agreement provides that the MPA will be self-sustaining through member premiums and assessments. The MPA purchases commercial insurance in excess of those amounts covered by the MPA’s self-insurance pool.
There have been no significant reduction in any of the City’s areas of insurance coverage and no settlement amounts have exceeded coverage in the past three years. Audited financial information can be obtained for the MPA at 1911 San Miguel Drive, Walnut Creek, California 94596 and the latest audited annual financial information are available online at https://www.mpa-nc.com/.
(B) Liability for Uninsured Claims
The City provides for the uninsured portion of claims and judgments in the General Fund and Insurance Liability Internal Service Fund. Claims and judgments, including a provision for claims incurred but not reported, are recorded when a loss is deemed probable and the amount of the loss is reasonably determinable. The City’s liability for uninsured claims at June 30, 2023 was estimated by management and based on MPA’s claims experience, and was computed as follows:
Claims
Liability
Beginning claims payable balance 102,128 $
Claims incurred in current year 152,326
Claims paid (44,741)
Ending claims payable balance 209,713 $
Current portion 209,713 $
82 8.1.a
Packet Pg. 205 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 15 – DEVELOPER AGREEMENTS AND TAX SHARING AGREEMENTS (A) Bishop Ranch Agreement
In November 1987, the City entered into an annexation and development agreement with Sunset Development Company (et al.) relative to the development known as Bishop Ranch.
The agreement was subsequently amended eight different times (September 1991, September 1996, April 1998, May 2002, January 2008, December 2008, December 2009, and August 2014). The agreement and amendments outline provisions for the development of the 585-acre business park community known as Bishop Ranch. The development included the installation of numerous public improvements that serve both the project and adjoining areas of the City.
In the Third Amendment dated April 14, 1998, the developer of Bishop Ranch agreed to dedicate 11.19 acres of land to the City when building permits are obtained for the fourth office building of the BR# 3 office project, or by June 30, 2001, whichever shall occur first. This transaction was consummated on June 29, 2001. The use of the property is restricted by the development agreement and limited to the development of public buildings. If the City elected to sell or transfer any or all of its interests in the property at any time before December 31, 2010, the developer had the right to purchase the property from the City for $5,000,000 (with a consumer price index escalation clause) plus the actual out-of-pocket costs incurred by the City in constructing improvements to the property. If the City did not commence construction of a civic center complex on the property by December 31, 2010, the developer had until July 1, 2011 to repurchase the property under the same terms as the pre-December 31, 2010 right to purchase clause.
The Fifth Amendment dated January 25, 2008 was entered into in connection with the approval of the City Center Project and contained a termination clause if certain property transfers between the Bishop Ranch Ownership and the City, for construction of the City Center Project, did not occur prior to January 1, 2010. In the Seventh Amendment dated December 15, 2009, the termination date was extended to January 1, 2015 and Sunset’s right to exercise its option for reacquisition of the dedicated land was extended to July 1, 2015. The Eighth Amendment dated August 13, 2014 was entered into to incorporate the amended City Center approvals into the Project, vest the rights to proceed with development of the City Center Project on portions of the project site covered by the development agreement, and to clarify the transfer of ownership, thus ensuring the terms of the development agreement, and all its amendments, were extended to December 31, 2020. On January 21, 2020, the Ninth Amendment was executed, extending the Development Agreement to December 31, 2025.
The CityWalk Master Plan was approved on September 8, 2020. With the long-term buildout of the CityWalk Master Plan, the City and Bishop Ranch entered into three development agreements, specific to the three development areas BR 1A, BR 3A and BR 2600. The Agreements replaced the prior Agreements with the exception of the City Center Hotel site on BR 3A, which is still covered under the Ninth Amendment and prior City Center approval, and BR 1B, which remains with the current property owner under the prior City Center approval for Medical Office Use. The Agreements are identical for each property, with minor changes to address individual ownership, to allow the individual ownerships to proceed independently without the need to seek approval from other property owners within the CityWalk project or their respective lenders. As negotiated, the Agreements have terms of 25 years, and provide the vested right that the project may proceed independently in accordance with the terms and conditions of the project approvals.
83 8.1.a
Packet Pg. 206 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 15 – DEVELOPER AGREEMENTS AND TAX SHARING AGREEMENTS (Continued) (B) Bishop Ranch Tax Exchange Agreement with Contra Costa County On June 3, 1986, pursuant to resolutions adopted by the City Council of the City San Ramon and the Board of Supervisors of the County of Contra Costa (County), the City and County entered into the Master Property Tax Exchange Agreement for Allocation of Property Tax (Master Agreement) between the two agencies upon annexations of County Service Area to the City (LAFCO Nos 87-58 and 87-60).
On December 1, 1987, the City and County entered into the first amendment to the Master Agreement to specify provisions which govern the administration of property, sales, and transient occupancy taxes and for the sharing of tax revenues in the 585-acre business park known as the Bishop Ranch.
On July 24, 2007, a second amendment was made to exclude the residential component of the City Center Project from provisions of the Master Agreement for a period of 25 years. The second amendment terminated automatically on November 2, 2010, when construction of the City Center Project was delayed by the economic downturn.
On June 14, 2016, a third amendment was made to continue the operative terms of the second amendment to exclude residential units from the tax sharing formula and facilitate the development of jobs and housing in the revised City Center Project area.
The Master Agreement provides that the property tax revenue allocation to the City for parcels in the Bishop Ranch business park would be reduced by 50% of the total sales and transient occupancy taxes collected in the Bishop Ranch area. The Master Agreement limits the amount of property tax revenues transferred to the County to the amount of property taxes allocable to the City for the Bishop Ranch area. During fiscal year 2023, the amount of property taxes received by the Contra Costa County under the agreement was $1,922,368. (C) Dougherty Valley Development Memorandum of Understanding On October 15, 1997, the City entered into a Memorandum of Understanding with Contra Costa County, Shapell Industries, and Windermere Partners related to the development of Dougherty Valley, an area on the eastern borders of the City. The Memorandum of Understanding is an instrument of compliance with a May 11, 1994 settlement agreement. Under the Memorandum of Understanding, the City annexed land that includes up to approximately 11,000 housing units. Contra Costa County has established a County Service Area assessment district in Dougherty Valley that is intended to pay for a variety of municipal services including police protection, street and park maintenance. The City provides service in the area and under the Agreement is reimbursed for a portion of those services from the County Service Area Assessment. Under the Agreement, the City is required to separately track the costs of services in the Dougherty Valley Area, and submit claims for reimbursements for costs from the County. On December 13, 2005, the City Council approved the formal reimbursement agreement. 84 8.1.a
Packet Pg. 207 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO THE FINANCIAL STATEMENTS
Fiscal Year Ended June 30, 2023
NOTE 15 – DEVELOPER AGREEMENTS AND TAX SHARING AGREEMENTS (Continued) (D) Property Tax Sharing with San Ramon Valley Fire Protection District On September 28, 2007, the City of San Ramon and San Ramon Valley Fire Protection District (District) entered into a property tax sharing agreement related to development of the City Center Project. The agreement provides a formula for sharing of property tax revenue between the District and the City. During fiscal year 2022-23, the City did not receive payments due to a new interagency agreement authorized on May 26, 2020 for the Joint Public Safety Complex. (E) Use Tax Sharing Agreement with San Ramon Valley Fire Protection District On November 25, 2014, the City and San Ramon Valley Fire Protection District (District) entered into an agreement whereby the City agreed to share with the District, on a 50/50 basis, the additional amount of California state use tax received by the City and attributable to use tax paid directly by the District to the California State Board of Equalization on purchases from out-of-state vendors.
(F) PG&E Energy Efficiency Retrofit Loan Program
On April 7, 2017, the City entered into an Energy Efficiency Retrofit On-Bill financing loan agreement with Pacific Gas & Electric (PG&E) for the cost of energy efficiency/demand response equipment and services to upgrade and repair the current HVAC mechanical system and window inserts and re-lamp the current lighting fixtures to LED. In lieu of actual payments, the zero-interest bearing loan, which totaled $1,051,893, will be repaid through energy savings reflected on the City’s PG&E utility bills. As of June 30, 2023, the outstanding loan amount was $813,353.
NOTE 16 –CONTINGENCIES AND COMMITMENTS
In the normal course of operations, the City has been named as a defendant in various claims and legal actions. In the opinion of management and legal counsel, the ultimate liability for these legal actions and claims will not have a material adverse effect on the City’s basic financial statements.
The City participates in Federal and State grant programs. These programs are subject to examination by the grantors and the amount, if any, of expenditures, which may be disallowed by the granting agencies, cannot be determined at this time. The City expected such amounts, if any, to be immaterial.
85 8.1.a
Packet Pg. 208 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 209 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
REQUIRED SUPPLEMENTARY INFORMATION
8.1.a
Packet Pg. 210 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 Total Pension Liability
Service Cost $ 3,065,874 $ 2,878,989 $ 3,098,911 $ 3,476,565 $ 3,525,409 Interest on Total Pension Liability 7,616,515 8,236,308 8,844,191 9,359,296 9,984,181 Changes of Assumptions - (2,125,794) - 8,124,508 (1,264,366) Differences between Expected and Actual Experience - 859,787 269,589 (926,508) 1,712,222 Benefit Payments, including Refunds of
Employee Contributions (3,016,709) (3,407,918) (3,689,418) (4,392,615) (4,744,359) Net change in total pension liability 7,665,680 6,441,372 8,523,273 15,641,246 9,213,087 Total pension liability - beginning 101,528,945 109,194,625 115,635,997 124,159,270 139,800,516 Total pension liability - ending (a) $ 109,194,625 $ 115,635,997 $ 124,159,270 $ 139,800,516 $ 149,013,603 Plan fiduciary net position
Contributions - Employer $ 2,161,339 $ 2,324,159 $ 2,609,080 $ 2,762,063 $ 2,994,787 Contributions - Employee 1,685,116 1,335,799 1,411,367 1,418,316 1,499,052 Net Investment Income 15,156,953 2,250,869 542,297 11,717,164 9,797,196 Benefit Payments, including Refunds of
Employee Contributions (3,016,709) (3,407,918) (3,689,418) (4,392,615) (4,744,359) Net Plan to Plan Resource Movement - 18 - 3,951 (291)
Administrative Expense - (118,214) (63,996) (156,230) (182,581) Other Miscellaneous Income/ (Expense) - - - - (346,724) Net change in Fiduciary Net Position 15,986,699 2,384,713 809,330 11,352,649 9,017,080 Plan fiduciary net position - beginning 102,621,789 86,635,090 105,006,502 105,815,832 117,168,481 Plan fiduciary net position - ending (b) $ 102,621,789 $ 105,006,502 $ 105,815,832 $ 117,168,481 $ 126,185,561 Net pension liability - ending (a)-(b) $ 6,572,836 $ 10,629,495 $ 18,343,438 $ 22,632,035 $ 22,828,042 Plan fiduciary net position as a percentage of the
total pension liability 93.98% 90.81% 85.23% 83.81% 84.68% Covered payroll 15,815,866 $ 16,576,119 $ 17,838,272 $ 18,178,704 $ 18,746,192 $ Net pension liability as percentage of covered payroll 41.56% 64.13% 102.83% 124.50% 121.77% Discount Rate 7.65% 7.65% 7.15% 7.15% 7.15%
Notes to Schedule:
*Fiscal year 2015 was the 1st year of implementation.
Changes in assumptions: In 2017, the accounting discount rate reduced from 7.65% to 7.15%.
In 2016, 2018, 2019, 2020 and 2021, there were no changes. In 2022, the accounting discount rate reduced from 7.15% to 6.90%. In 2015, amounts reported reflect an adjustment of the discount rate from 7.50% (net of administrative expense) to 7.65% (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.50% discount rate.
Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the 6/30/16 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).
MISCELLANEOUS PLAN
An Agent Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS 88 8.1.a
Packet Pg. 211 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2020 6/30/2021 6/30/2022 6/30/2023
6/30/2019 6/30/2020 6/30/2021 6/30/2022
$ 3,755,429 $ 3,722,031 $ 3,749,626 $ 4,237,685
10,758,879 11,595,929 12,228,073 12,899,711
- - 6,694,817 -
2,415,967 3,309,316 628,393 779,968
(5,666,944) (6,532,902) (7,705,037) (7,827,302)
11,263,331 12,094,374 8,901,055 16,784,879
149,013,603 160,276,934 172,371,308 181,272,363
$ 160,276,934 $ 172,371,308 $ 181,272,363 $ 198,057,242 $ 3,438,169 $ 3,979,613 $ 4,642,099 $ 24,058,195
1,528,829 1,545,644 1,568,718 1,603,059
8,271,435 6,651,048 31,174,067 (13,629,302)
(5,666,944) (6,532,902) (7,705,037) (7,827,302)
- - - -
(90,049) (188,438) (138,975) (105,067)
291 - - -
7,481,731 5,454,965 29,540,872 4,099,583
126,185,561 133,667,292 139,122,257 168,663,129
$ 133,667,292 $ 139,122,257 $ 168,663,129 $ 172,762,712 $ 26,609,642 $ 33,249,051 $ 12,609,234 $ 25,294,530
83.40% 80.71% 93.04% 87.23%
$ 20,066,378 $ 22,294,661 $ 20,298,340 $ 20,763,505
132.61% 149.13% 62.12% 121.82%
7.15% 7.15% 7.15% 6.90%
89 8.1.a
Packet Pg. 212 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year Ended June 30 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 Actuarially determined contribution $ 2,601,374 2,230,199 $ 2,755,597 $ 1,970,001 $ 3,436,541 $ Contributions in relation to the
actuarially determined contributions (2,601,374) (2,230,199) (2,755,597) (1,970,001) (3,436,541) Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered payroll $ 16,576,119 $ 17,838,272 $ 18,178,704 $ 18,746,192 $ 20,066,378 Contributions as a percentage of covered
payroll 13.45% 14.58% 15.16% 10.51% 17.13%
Notes to Schedule
Valuation date: 6/30/2012 6/30/2013 6/30/2014 6/30/2015 6/30/2016 *Fiscal year 2015 was the 1st year of implementation.
MISCELLANEOUS PLAN
An Agent Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
90 8.1.a
Packet Pg. 213 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2020 6/30/2021 6/30/2022 6/30/2023
$ 3,979,422 $ 4,640,627 $ 24,058,195 $ 3,572,218
(3,979,422) (4,640,627) (24,058,195) (3,572,218)
$ - $ - $ - $ -
$ 22,294,661 $ 20,298,340 $ 20,763,505 $ 23,065,992
17.85% 22.86% 115.87% 15.49%
6/30/2017 6/30/2018 6/30/2019 6/30/2020
91 8.1.a
Packet Pg. 214 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 Safety - Total
Plan's proportion of the Net Pension Liability 0.05854% 0.93720% 0.97490% 0.10633% 0.10888% Plan's proportion share of the Net Pension Liability $ 3,642,576 $ 3,861,735 $ 5,049,024 $ 6,353,412 $ 6,388,323 Plan's Covered Payroll $ 7,069,736 $ 7,654,536 $ 8,472,705 $ 8,940,160 $ 9,293,702 Plan's Proportionate Share of the Net Pension Liability as a Percentage of its Covered Payroll 51.52% 50.45% 59.59% 71.07% 68.74% Plan's Fiduciary Net Position as a Percentage of the Total Pension Liability 78.82% 78.40% 74.06% 73.31% 75.26%
Discount Rate 7.65% 7.65% 7.15% 7.15% 7.15%
*Fiscal year 2015 was the 1st year of implementation.
SAFETY PLAN
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF THE PLAN'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AND RELATED RATIOS
AS OF THE MEASUREMENT DATE
92 8.1.a
Packet Pg. 215 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2020 6/30/2021 6/30/2022 6/30/2023
6/30/2019 6/30/2020 6/30/2021 6/30/2022
0.11920% 0.13446% 0.03728% 0.11867%
$ 7,441,007 $ 8,958,459 $ 1,308,301 $ 8,154,476
$ 10,002,895 $ 9,896,996 $ 9,923,524 $ 10,791,517
74.39% 90.52% 13.18% 75.56%
73.37% 73.10% 86.61% 75.53%
7.15% 7.15% 7.15% 6.90%
93 8.1.a
Packet Pg. 216 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year Ended June 30 2015 2016 2017 2018 2019
Safety
Actuarially determined contribution $ 1,750,732 2,070,229 $ 1,870,592 $ 2,035,346 $ 2,319,120 $ Contributions in relation to the actuarially determined contributions (2,070,229) (1,750,732) (1,870,592) (2,035,346) (2,319,120) Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered payroll $ 7,654,536 $ 8,472,705 $ 8,940,160 $ 9,293,702 $ 10,002,895 Contributions as a percentage of covered payroll 27.05% 20.66% 20.92% 21.90% 23.18% *Fiscal year 2015 was the 1st year of implementation.
SAFETY PLAN
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
94 8.1.a
Packet Pg. 217 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
2020 2021 2022 2023
$ 2,450,995 $ 2,690,755 $ 7,291,698 $ 2,453,168
(2,450,995) (2,690,755) (7,291,698) (2,453,168)
$ - $ - $ - $ -
$ 9,896,996 $ 9,923,524 $ 10,791,517 $ 10,874,596
24.77% 27.11% 67.57% 22.56%
95 8.1.a
Packet Pg. 218 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 6/30/2016 6/30/2017 6/30/2018 6/30/2019
Measurement Date 6/30/2015 6/30/2016 6/30/2017 6/30/2018 Safety - Total
Plan's proportion of the Net Pension Liability (Asset) 0.00328% 0.00321% 0.00138% 0.00141% Plan's proportion share of the Net Pension Liability (Asset) $ 111,562 90,064 $ 54,228 $ 53,225 $ Plan's Covered Payroll $ - $ - $ - $ -
Plan's Fiduciary Net Position as a Percentage of the Total Pension Liability 78.40% 74.06% 73.31% 75.26%
Discount Rate 7.65% 7.15% 7.15% 7.15%
*Fiscal year 2015 was the 1st year of implementation.
Dougherty Regional Fire Authority - Miscellaneous Plan
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF THE PLAN'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AND RELATED RATIOS
AS OF THE MEASUREMENT DATE
96 8.1.a
Packet Pg. 219 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2020 6/30/2021 6/30/2022 6/30/2023
6/30/2019 6/30/2020 6/30/2021 6/30/2022
0.00139% 0.00137% 0.00183% 0.00309%
$ 57,567 55,550 $ 34,796 $ 144,361 $
$ - $ - $ - $ -
73.37% 75.10% 94.49% 78.19%
7.15% 7.15% 7.15% 6.90%
97 8.1.a
Packet Pg. 220 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year Ended June 30 2015 2016 2017 2018 2019
Miscellaneous
Actuarially determined contribution $ - $ 1,917 $ 4,021 $ 4,021 $ 5,093 Contributions in relation to the actuarially determined contributions - (1,917) (4,021) (4,021) (5,093)
Contribution deficiency (excess) $ - $ - $ - $ - $ -
*Fiscal year 2015 was the 1st year of implementation.
Dougherty Regional Fire Authority - Miscellaneous Plan
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
98 8.1.a
Packet Pg. 221 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
2020 2021 2022 2023
$ 5,338 $ 7,091 $ 5,960 $ 15,272
(5,338) (7,091) (5,960) (15,272)
$-$-$-$-
99 8.1.a
Packet Pg. 222 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 6/30/2015 6/30/2016 6/30/2017 6/30/2018 6/30/2019 Measurement Date 6/30/2014 6/30/2015 6/30/2016 6/30/2017 6/30/2018 Safety - Total
Plan's proportion of the Net Pension Liability (Asset) 0.04919% 0.06207% 0.06921% 0.07039% 0.07383% Plan's proportion share of the Net Pension Liability (Asset) $ 2,557,717 1,845,018 $ 3,584,354 $ 4,205,831 $ 4,331,776 $ Plan's Covered Payroll $ - $ - $ - $ - $ -
Plan's Fiduciary Net Position as a Percentage of the Total Pension Liability 78.82% 78.40% 74.06% 73.31% 75.26%
Discount Rate 7.65% 7.65% 7.15% 7.15% 7.15%
*Fiscal year 2015 was the 1st year of implementation.
Dougherty Regional Fire Authority - Safety Plan
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF THE PLAN'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY
AND RELATED RATIOS
AS OF THE MEASUREMENT DATE
100
8.1.a
Packet Pg. 223 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2020 6/30/2021 6/30/2022 6/30/2023
6/30/2019 6/30/2020 6/30/2021 6/30/2022
0.07562% 0.07469% 0.08347% 0.17793%
$ 4,976,352 4,720,832 $ 2,929,477 $ 12,226,600 $
$ - $ - $ - $ -
73.37% 73.10% 86.61% 75.53%
7.15% 7.15% 7.15% 6.90%
101
8.1.a
Packet Pg. 224 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year Ended June 30 2015 2016 2017 2018 2019
Safety
Actuarially determined contribution $ 1,525 $ 47,093 $ 85,493 $ 139,401 $ 383,069 Contributions in relation to the actuarially determined contributions (1,525) (47,093) (85,493) (139,401) (383,069) Contribution deficiency (excess) $ - $ - $ - $ - $ -
*Fiscal year 2015 was the 1st year of implementation.
Dougherty Regional Fire Authority - Safety Plan
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
SCHEDULE OF CONTRIBUTIONS
102
8.1.a
Packet Pg. 225 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
2020 2021 2022 2023
$ 462,099 $ 613,092 $ 504,726 $ 1,291,368
(462,099) (613,092) (504,726) (1,291,368)
$ - $ - $ - $ -
103
8.1.a
Packet Pg. 226 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 6/30/2018 6/30/2019 6/30/2020
Measurement Date 6/30/2017 6/30/2018 6/30/2019
Total OPEB Liability
Service Cost $ 1,184,356 $ 1,261,339 $ 1,430,642
Interest 1,731,659 1,855,327 1,983,605
Changes in benefit terms - - -
Differences between expected and actual experience - - 185,869 Changes of assumptions - - 751,478
Benefit payments (1,051,859) (1,112,432) (1,512,507)
Implicit Subsidy Credit - - -
Net change in total OPEB liability 1,864,156 2,004,234 2,839,087 Total OPEB liability - beginning 25,974,214 27,838,370 29,842,604 Total OPEB liability - ending (a) $ 29,842,604 27,838,370 $ 32,681,691 $ Plan fiduciary net position
Contributions - employer $ 232,648 2,533,034 $ 1,206,837 $ Employer — Implicit Subsidy - - -
Net investment income 1,851,190 1,734,983 2,047,647
Administrative expense (12,850) (14,425) (14,388)
Implicit Subsidy Credit - - -
Income/(Expense) - - -
Benefit payments (1,051,859) (1,112,432) (1,512,507)
Net change in plan fiduciary net position 3,319,515 840,774 1,727,589 Plan fiduciary net position - beginning 24,926,077 28,245,592 29,086,366 Plan fiduciary net position - ending (b) $ 29,086,366 28,245,592 $ 30,813,955 $ Net OPEB liability (asset) - ending (a)-(b) $ (407,222) $ 450,568 $ 1,867,736 Plan fiduciary net position as a percentage of the total OPEB liability 101.46% 97.47% 94.29% Covered-employee payroll $ 29,187,767 $ 30,618,811 $ 33,203,415 Net OPEB liability (asset) as a percentage of covered-employee payroll (1.33%) 1.47% 5.63% * Fiscal year 2018 was the first year of implementation.
SCHEDULE OF CHANGES IN THE NET OPEB LIABILITY AND RELATED RATIOS Retiree Medical Benefits (OPEB) Plan
Last 10 fiscal years*
104
8.1.a
Packet Pg. 227 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
6/30/2021 6/30/2022 6/30/2023
6/30/2020 6/30/2021 6/30/2022
$ 1,006,540 979,601 $ 791,800 $
2,133,805 2,217,350 2,456,783
- - -
- 2,049,882 14,311
- (2,475,853) 5,279,367
(1,206,708) (1,508,627) (1,665,501)
(460,335) (534,423) (576,125)
1,446,363 754,869 6,300,635
32,681,691 34,128,054 34,882,923
$ 34,128,054 $ 34,882,923 $ 41,183,558
$ 1,206,708 $ 1,808,627 $ 1,665,501
460,335 534,423 576,125
1,685,464 6,444,525 (4,969,140)
(15,625) (17,757) (9,989)
(460,335) (534,423) (576,125)
- - (22,267)
(1,206,708) (1,508,627) (1,665,501)
1,669,839 6,726,768 (5,001,396)
31,119,625 32,789,464 39,516,232
$ 32,789,464 $ 39,516,232 $ 34,514,836
$ 1,338,590 $ (4,633,309) $ 6,668,722
96.08% 113.28% 83.81%
$ 32,969,072 $ 31,416,882 $ 26,500,255
4.06% (14.75%) 25.16%
105
8.1.a
Packet Pg. 228 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
Fiscal Year 2018 2019 2020
Actuarially determined contribution $ 1,184,356 $ 1,343,326 $ 1,612,619 Less: Contributions Made in
Relation to the ADC 2,533,034 538,318 1,206,837
Contribution deficiency (excess) $ (1,348,678) $ 805,008 $ 405,782 Covered-employee payroll $ 29,187,767 $ 30,618,811 $ 33,203,415 Contributions as a percentage of
covered-employee payroll 8.68% 1.76% 3.63%
* Fiscal year 2018 was the first year of implementation.
SCHEDULE OF CONTRIBUTIONS
Retiree Medical Benefits (OPEB) Plan
Last 10 fiscal years*
106
8.1.a
Packet Pg. 229 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
REQUIRED SUPPLEMENTARY INFORMATION
Fiscal Year Ended June 30, 2023
2021 2022 2023
$ 1,400,270 $ 1,377,887 $ 2,241,626
1,667,043 2,339,603 2,389,658
$ (266,773) $ (961,716) $ (148,032)
$ 32,969,072 $ 31,416,882 $ 26,500,255
5.06% 7.45% 9.02%
107
8.1.a
Packet Pg. 230 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
GENERAL FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Budgeted Amounts Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Taxes $ 44,784,254 $ 44,784,254 $ 47,450,017 $ 2,665,763 Licenses and permits 2,748,250 2,748,250 563,780 3,312,030 Intergovernmental 498,484 498,484 673,737 175,253
Charges for services 6,251,004 6,251,004 5,950,166 (300,838) Fines and forfeitures 289,000 289,000 172,002 (116,998) Investment income 105,000 105,000 380,525 275,525
Miscellaneous 3,176,466 3,176,466 2,819,040 (357,426)
TOTAL REVENUES 57,852,458 57,852,458 60,757,517 2,905,059
EXPENDITURES
Current:
General Government 8,886,907 9,006,907 8,540,478 466,429 Community development 4,578,615 5,378,615 5,036,354 342,261 Police services 14,931,809 14,962,042 14,354,813 607,229 Public works 16,167,231 16,349,676 15,724,302 625,374
Parks and community services 8,460,650 8,460,650 8,108,295 352,355 TOTAL EXPENDITURES 53,025,212 54,157,890 51,764,242 2,393,648 Excess (deficiency) of revenue
over (under) expenditures 4,827,246 3,694,568 8,993,275 5,298,707
OTHER FINANCING SOURCES (USES)
Transfers in 4,781,633 4,781,633 4,576,958 (204,675)
Transfers (out) (9,623,337) (11,054,172) (11,109,611) (55,439) Total Other Financing Sources (Uses) (4,841,704) (6,272,539) (6,532,653) (260,114) NET CHANGE IN FUND BALANCE $ (2,577,971) (14,458) $ 2,460,622 $ 5,038,593 Fund balance at beginning of year 23,838,680
Fund balance at end of year $ 26,299,302
CITY OF SAN RAMON
108
8.1.a
Packet Pg. 231 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
DOUGHERTY VALLEY FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Budgeted Amounts Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Intergovernmental $ 20,333,630 $ 20,333,630 $ 20,215,156 $ (118,474) Charges for services 650 650 1,012 362
Miscellaneous - - 98,651 98,651
TOTAL REVENUES 20,334,280 20,334,280 20,314,819 (19,461)
EXPENDITURES
Current:
Police services 8,770,328 8,788,084 8,305,467 482,617
Public works 13,372,815 13,409,666 12,413,391 996,275
Capital outlay - - 1,447 (1,447)
TOTAL EXPENDITURES 22,143,143 22,197,750 20,720,305 1,477,445 Excess (deficiency) of revenue
over (under) expenditures (1,808,863) (1,863,470) (405,486) 1,457,984
OTHER FINANCING SOURCES (USES)
Transfers in 2,295,848 2,295,848 2,351,287 55,439
Transfers (out) (486,985) (486,985) (486,985) -
Total Other Financing Sources (Uses) 1,808,863 1,808,863 1,864,302 55,439 NET CHANGE IN FUND BALANCE $ - $ (54,607) 1,458,816 $ 1,513,423 Fund balance at beginning of year (1,441,737)
Fund balance at end of year 17,079 $
109
8.1.a
Packet Pg. 232 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
GHAD - DOUGHERTY VALLEY FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Original Final Actual (Negative)
REVENUES
Special assessments $ 2,170,227 $ 2,170,227 $ 2,170,031 $ (196) Investment income 135,274 135,274 136,874 1,600
Licenses and permits 1,500 1,500 6,400 4,900
Miscellaneous 36,988 36,988 40,590 3,602
TOTAL REVENUES 2,343,989 2,343,989 2,353,895 9,906
EXPENDITURES
Current:
Public works 1,020,655 1,020,655 616,104 404,551
TOTAL EXPENDITURES 1,020,655 1,020,655 616,104 404,551
Excess (deficiency) of revenue
over (under) expenditures 1,323,334 1,323,334 1,737,791 414,457
OTHER FINANCING SOURCES (USES)
Transfers (out) (87,714) (87,714) (87,714) -
Total Other Financing Sources (Uses) (87,714) (87,714) (87,714) - NET CHANGE IN FUND BALANCE $ 1,235,620 $ 1,235,620 1,650,077 $ 414,457 Fund balance at beginning of year 11,865,246
Fund balance at end of year $ 13,515,323
Budgeted Amounts
CITY OF SAN RAMON
110
8.1.a
Packet Pg. 233 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
NOTES TO REQUIRED SUPPLEMENTARY INFORMATION
June 30, 2023
Budgets and Budgetary Accounting
The City Council adopts an Annual Budget, in accordance with generally accepted accounting principles, no later than the second meeting of June of each year for the fiscal year commencing the following July 1. The City follows these procedures in establishing the budgetary data reflected in the financial statements:
1) During May of each year, the City Manager submits to the City Council a proposed budget for the next following fiscal year. Copies are made available to the public, the press, and staff members.
2) A series of Council work sessions are held at which the recommended budget is reviewed in detail and the departments (as requested) provide additional information. 3) After review by the City Council, a public hearing is conducted for the purpose of receiving public input on the recommended operating and capital budgets, the Master Fee Schedule, and the Gann Appropriation Limit.
4) Upon completion of the hearings and modifications, if any, to the proposed budget, the budget is adopted no later than June 30th by the City Council through passage of appropriate resolutions.
5) Generally, the budget is amended in the middle of the year and at the end of the year. All approved additional appropriations are added to the adopted budget and an amended budget is presented to the City Council, which adopts it after due review. Expenditures may not exceed budgeted appropriates at the fund level. The Budget is adopted on a basis consistent with generally accepted accounting principles.
111
8.1.a
Packet Pg. 234 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 235 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SUPPLEMENTARY INFORMATION
8.1.a
Packet Pg. 236 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
COPS #13 FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Investment income $ - $ 40,894 $ 40,894
TOTAL REVENUES - 40,894 40,894
EXPENDITURES
Debt service:
Principal 760,000 760,000 -
Interest and fees 846,450 843,107 3,343
TOTAL EXPENDITURES 1,606,450 1,603,107 3,343
Excess (deficiency) of revenue
over (under) expenditures (1,606,450) (1,562,213) 44,237
OTHER FINANCING SOURCES (USES)
Transfers in 1,606,450 2,132,450 526,000
Transfers (out) (976,000) (976,000) -
Total Other Financing Sources (Uses) 1,156,450 630,450 526,000 NET CHANGE IN FUND BALANCE $ (976,000) (405,763) $ 570,237 Fund balance at beginning of year 957,466
Fund balance at end of year $ 551,703
114
8.1.a
Packet Pg. 237 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Miscellaneous $ 1,888,460 $ 1,888,460 $ -
Total revenues 1,888,460 1,888,460 -
EXPENDITURES
Debt service:
Principal 1,420,000 1,420,000 -
Interest and fees 468,460 467,217 1,243
Total expenditures 1,888,460 1,887,217 1,243
Excess (deficiency) of revenue
over (under) expenditures - 1,243 1,243
OTHER FINANCING SOURCES (USES)
Transfers in 1,888,460 1,888,460 -
Transfers (out) (1,888,460) (1,831,276) 57,184
Total Other Financing Sources (Uses) 57,184 - 57,184
NET CHANGE IN FUND BALANCE $ 58,427 - $ 58,427
Fund balance at beginning of year 7,711
Fund balance at end of year $ 66,138
2021 PENSION OBLIGATION BONDS FUND
115
8.1.a
Packet Pg. 238 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CAPITAL IMPROVEMENTS FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental 3,404,313 $ 3,195,204 $ (209,109) $
Investment income 300,000 230,275 (69,725)
Miscellaneous 1,000,000 266,821 (733,179)
TOTAL REVENUES 4,704,313 3,692,300 (1,012,013)
EXPENDITURES
Current:
General Government 219,798 194,056 25,742
Capital outlay 20,768,530 16,313,807 (4,454,723)
TOTAL EXPENDITURES 16,533,605 20,962,586 (4,428,981)
Excess (deficiency) of revenue
over (under) expenditures (11,829,292) (17,270,286) (5,440,994)
OTHER FINANCING SOURCES (USES)
Transfers in 16,600,530 17,890,530 1,290,000
Transfers (out) (364,000) (6,091,290) (5,727,290)
Total Other Financing Sources (Uses) 11,799,240 16,236,530 (4,437,290) NET CHANGE IN FUND BALANCE $ 4,407,238 (5,471,046) $ (9,878,284) Fund balance at beginning of year 33,931,696
Fund balance at end of year $ 28,460,650
116
8.1.a
Packet Pg. 239 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
DESCRIPTIONS OF NONMAJOR GOVERNMENTAL FUNDS
June 30, 2023
Special Revenue Funds
The City has several special revenue funds that are used to account for revenue which, by law or administrative action, is designed to finance particular projects and activities in the City’s Capital Improvement Program. These funds are the Development Mitigation Fund, Gas Tax Fund, Park Development Fund, Crow Canyon Project Fund, SCCJEPA Fund, Street Maintenance/Improvements Fund, Traffic Improvements Fund, Open Space Development Fund and Tri-Valley Transportation Fund.
The City also has several special revenue funds which are funded by special assessments collected annually to pay for specific operating programs. These funds are Citywide Lighting and Landscaping Fund, Special Landscaping Zones Fund, Canyon Park Fund, Village Center Common Area Fund, The Preserve (Faria) Fund, Solid Waste Fund, Vehicle Refuse Impacts Fees Fund and Non-Point Drainage District Fund.
In addition, the City has set up separate special revenue funds for recording transactions for special projects and programs. These are the Street Smarts Fund, TDM Programs Fund, TRAFFIX Fund, Police Services Donation Fund, Geographic Information Systems Fund, Planning Cost Recovery Fund, DV Performing Arts Theatre Fund, and Public Education and Government Fund.
The CFD 2014-1 Fund is used to account for the acquisition, construction, and improvements of police and public safety facilities, park and recreational facilities, and open space facilities for future annexation areas.
The DV Performing Arts Theatre Fund did not have an adopted budget.
The Abandoned Vehicle Abatement (AVA) Fund is used to account for the collection of revenue and expenditures incurred to manage the City’s AVA program.
Debt Service Funds
The Debt Service Funds are used to account for the payment of principal and interest on long-term debt of the City and related entities.
The 2010 Pension Obligation Bonds Debt Service Fund is used to account for debt service activity related to the 2010 Taxable Pension Obligation Bonds.
The LED Lights Fund is used to account for debt service activity relating to the LED Lights conversion (CIP 5499).
The COPS #12 Fund is used to account for debt service activity relating to the 2011 Certificates of Participation.
117
8.1.a
Packet Pg. 240 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEETS
JUNE 30, 2023
Geographic CFD CFD
Planning Information 2014-1 2014-1
Cost Recovery System (Acres) (Faria) Gas Tax
ASSETS
Cash and investments $ 577,827 $ 301,576 $ - $ 1,160,866 - $ Restricted cash and investments - - - - -
Receivables
Accounts - - - 554,432 -
Notes and loans - - - - -
Interest 2,267 1,221 299 1,386 29,454
Total Assets $ 580,094 $ 302,797 $ 299 $ 1,386 $ 1,744,752
LIABILITIES
Accounts payable $ - $ - $ - $ - $ -
Accrued payroll 5,540 - - - -
Due to other funds - - 299 1,386 -
Deposits payable - - - - -
Total Liabilities 5,540 - 299 1,386 -
FUND BALANCE
Restricted - - - 1,744,752 -
Committed 302,797 574,554 - - -
Total Fund Balance 574,554 302,797 - - 1,744,752
$ 580,094 $ 302,797 $ 299 $ 1,386 $ 1,744,752
SPECIAL REVENUE FUNDS
TOTAL LIABILITIES AND FUND BALANCE
118
8.1.a
Packet Pg. 241 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Crow Street Public Citywide
Park Canyon Maintenance/ Traffic Tri-Valley Education and Lighting and Development Project SCCJEPA Improvements Improvements Transportation Government Landscaping $ - 874,975 $ $ 6,433,191 $ 4,218 $ 523,639 $ 180,758 $ 829,948 $ 1,452,671 - - - - - - - -
- - 7,524 492 - - 43,514 108,768
- - - 4,925 - - - -
6,151 - 26,530 2,200 2,423 740 4,780 9,856
$ 881,126 $ - $ 6,467,245 $ 11,835 $ 526,062 $ 181,498 $ 878,242 $ 1,571,295 $ - $ - $ - $ - $ - $ - $ - $ 167,778
- - - - - - - 18,757
- - - - - - - -
24,421 - - - - - - -
24,421 - - - - - - 186,535
856,705 - 6,467,245 11,835 526,062 181,498 878,242 1,384,760 - - - - - - - -
856,705 - 6,467,245 11,835 526,062 181,498 878,242 1,384,760 $ 881,126 $ - $ 6,467,245 $ 11,835 $ 526,062 $ 181,498 $ 878,242 $ 1,571,295 (Continued)
SPECIAL REVENUE FUNDS
119
8.1.a
Packet Pg. 242 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Special Non-Point
Landscaping Canyon Village Center Solid Drainage
Zones Park Common Area Waste District
ASSETS
Cash and investments 1,930,205 $ 212,028$ $ 86,655 $ 722,815 $ 27,601 Restricted cash and investments - - - - -
Receivables
Accounts - - 5,562 106,107 371,629
Notes and loans - - - - -
Interest 8,318 880 290 3,186 234
Total Assets $ 1,938,523 $ 212,908 $ 92,507 $ 832,108 $ 399,464
LIABILITIES
Accounts payable $ 104,049 $ - $ 383 $ 39,818 $ 227,431 Accrued payroll 12,162 165 - 9,673 15,654
Due to other funds - - - - -
Deposits payable - - - - -
Total Liabilities 116,211 165 383 49,491 243,085
FUND BALANCE
Restricted 212,743 1,822,312 92,124 782,617 156,379
Committed - - - - -
Total Fund Balance 1,822,312 212,743 92,124 782,617 156,379 TOTAL LIABILITIES AND FUND BALANCE 1,938,523 $ 212,908$ $ 92,507 $ 832,108 $ 399,464
SPECIAL REVENUE FUNDS
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEETS
JUNE 30, 2023
120
8.1.a
Packet Pg. 243 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Police Vehicle Open Space
Street TDM Services Refuse Development Development Preserve TRAFFIX Smarts Programs Donation Impact Fees Fund Mitigation Faria Program $ - 486,379 $ 123,803 $ $ 1,788,949 $ 183,595 $ 2,447,456 $ 320,587 $ 152,567 - - - - - - - -
69,208 164,051 145,833 - - - - -
- - - - - - - -
1,893 136,507 507 10,121 735 9,967 1,334 556
$ 557,480 $ 300,558 $ 124,310 $ 1,944,903 $ 184,330 $ 2,457,423 $ 321,921 $ 153,123 $ 3,343 $ 3,869 $ - $ - $ - $ - $ 225 $ -
6,406 6,141 - - - - 1,244 6,047
267,506 - - - - - - -
- - 54,321 - - - - -
9,749 277,516 54,321 - - - 1,469 6,047
547,731 23,042 69,989 1,944,903 184,330 2,457,423 320,452 147,076 - - - - - - - -
547,731 23,042 69,989 1,944,903 184,330 2,457,423 320,452 147,076 $ 557,480 $ 300,558 $ 124,310 $ 1,944,903 $ 184,330 $ 2,457,423 $ 321,921 $ 153,123 (Continued)
SPECIAL REVENUE FUNDS
121
8.1.a
Packet Pg. 244 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Abandoned
GHAD San Ramon DV Performing Vehicle
NWSR Housing Arts Theatre Abatement
ASSETS
Cash and investments $ 1,481,828 $ 1,989,478 $ 21,460 $ 28,625 Restricted cash and investments - - - -
Receivables
Accounts - - - -
Notes and loans - 5,505,000 - -
Interest 5,983 7,546 - 23,987
Total Assets $ 1,487,811 $ 7,502,024 $ 21,460 $ 52,612
LIABILITIES
Accounts payable $ - $ - $ - $ -
Accrued payroll 5,409 - - -
Due to other funds - - - -
Deposits payable 195,000 - - -
Total Liabilities - 200,409 - -
FUND BALANCE
Restricted 7,301,615 1,487,811 21,460 52,612
Committed - - - -
Total Fund Balance 1,487,811 7,301,615 21,460 52,612
TOTAL LIABILITIES AND FUND BALANCE $ 1,487,811 $ 7,502,024 $ 21,460 $ 52,612
SPECIAL REVENUE FUNDS
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEETS
JUNE 30, 2023
122
8.1.a
Packet Pg. 245 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial 2010 Total
Pension
Nonmajor
Obligation LED Governmental
Bonds Li
ghts COPS #12 Funds
$ 5,293 1,599,344 $ 2,025 $ 25,950,362 $
- 317,892- 317,892
- - - 1,577,120
- - - 5,509,925
731 - - 300,082
$ 1,917,967$ 5,293$ 33,655,381 2,025 $
$ - $ - $ 546,896 - $
- - - 87,198
- - - 269,191
- - - 273,742
- - 1,177,027 -
1,917,967 5,293 31,601,003 2,025 - - - 877,351
1,917,967 5,293 32,478,354 2,025
$ 1,917,967 $ 5,293 $ 33,655,381 2,025 $
DEBT SERVICE FUNDS
123
8.1.a
Packet Pg. 246 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Geographic CFD CFD
Planning Information 2014-1 2014-1
Cost Recovery System (Acres) (Faria) Gas Tax
REVENUES
Intergovernmental $ 310,000 $ - $ - $ 4,004,771 - $
Developer fees - 179,300 - - 335,855
Charges for services 367,379 - - - -
Fines and forfeitures - - - - -
Investment income 4,064 1,905 (38,413) 359 40,917
Special assessments - - 80,350 366,038 -
Miscellaneous - - - - -
Total Revenues 681,443 181,205 41,937 366,397 4,381,543
EXPENDITURES
Current:
General government - - - - -
Community development 163,002 89,405 - - -
Housing - - - - -
Police services - - - - -
Public works - - - - -
Capital outlay - - - - -
Debt service:
Principal - - - - -
Interest and fees - - - - -
Total Expenditures 163,002 89,405 - - -
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 518,441 91,800 41,937 366,397 4,381,543
OTHER FINANCING SOURCES (USES)
Transfers in 1,309 - - - 4,475,504
Transfers (out) - - (42,133) (367,309) (9,154,022)
Total Other Financing Sources (Uses) 1,309 - (42,133) (367,309) (4,678,518) Net change in fund balances 519,750 91,800 (196) (912) (296,975) Fund balances at the beginning of the period 54,804 210,997 196 912 2,041,727 Fund balances at the end of period $ 574,554 $ 302,797 $ - $ 1,744,752 - $
SPECIAL REVENUE FUNDS
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2023
124
8.1.a
Packet Pg. 247 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Crow Street Public Citywide
Park Canyon Maintenance/ Traffic Tri-Valley Education and Lighting and Development Project SCCJEPA Improvements Improvements Transportation Government Landscaping $ - $ - $ 64,855 - $ $ - $ 181,907 - $ $ -
1,253,021 - 1,511,704 95,693 435,908 12,105 - -
- - - - - - - -
- - - - - - - -
4,834 (14) 49,626 3,207 3,949 165 9,885 11,626
- - - - - - - 2,369,359
- - - (613) - - - 44,516
1,257,855 (14) 1,561,330 163,142 439,857 12,270 191,792 2,425,501 - - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - 1,771,493
- - - - - - 113,094 -
- - - - - - - -
- - - - - - - -
- - - - - - 113,094 1,771,493
1,257,855 (14) 1,561,330 163,142 439,857 12,270 78,698 654,008 - - - - - - 912 -
(723,280) - (43,960) (670,939) (67,990) (490,000) (525,000) (1,001,903) (723,280) - (43,960) (670,939) (67,990) (490,000) (524,088) (1,001,903) 534,575 (14) 1,517,370 (507,797) 371,867 (477,730) (445,390) (347,895) 322,130 14 4,949,875 519,632 154,195 659,228 1,323,632 1,732,655 $ 856,705 $ 6,467,245 - $ $ 11,835 $ 526,062 $ 181,498 $ 878,242 $ 1,384,760 (Continued)
SPECIAL REVENUE FUNDS
125
8.1.a
Packet Pg. 248 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Special Non-Point
Landscaping Canyon Village Center Solid Drainage
Zones Park Common Area Waste District
REVENUES
Intergovernmental $ - $ - $ 21,163 - $ $ -
Developer fees - - - - -
Charges for services - - - - 70
Fines and forfeitures - - - - -
Investment income 11,943 1,559 598 5,833 1,224
Special assessments 1,109,831 20,000 - - 915,859
Miscellaneous (2,698) - 6,006 1,332,758 (1,428)
1,119,076 21,559 6,604 1,359,754 915,725
EXPENDITURES
Current:
General government - - - - -
Community development - - - - -
Housing - - - - -
Police services - - - - -
Public works 983,628 28,724 4,670 1,261,420 896,622
Capital outlay - - - - -
Debt service:
Principal - - - - -
Interest and fees - - - - -
Total Expenditures 983,628 28,724 4,670 1,261,420 896,622
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 135,448 (7,165) 1,934 98,334 19,103
OTHER FINANCING SOURCES (USES)
Transfers in 437,848 - 15,884 - -
Transfers (out) (520,269) (2,517) - - -
Total Other Financing Sources (Uses) (82,421) (2,517) 15,884 - - Net change in fund balances 53,027 (9,682) 17,818 98,334 19,103 Fund balances at the beginning of the period 1,769,285 222,425 74,306 684,283 137,276 Fund balances at the end of period $ 1,822,312 $ 212,743 $ 92,124 $ 782,617 $ 156,379
SPECIAL REVENUE FUNDS
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2023
126
8.1.a
Packet Pg. 249 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Police Vehicle Open Space
Street TDM Services Refuse Development Development Preserve TRAFFIX Smarts Programs Donation Impact Fees Fund Mitigation Faria Program $ 198,106 $ 484,274 $ - $ - $ - $ - $ 178,045 - $
- - - - 114,544 1,072,998 - -
- - - 1,749,996 - - - -
- - - - - - - -
3,689 222 1,314 10,036 1,120 16,027 2,281 1,138
- - - - - - 94,169 -
15,750 - 755 - - - - -
217,545 484,496 2,069 1,760,032 115,664 1,089,025 96,450 179,183 183,186 - - - - - - -
- - - - - - - -
- - - - - - - -
- - 122,474 - - - - -
3,008 461,454 - - - - 42,166 -
- - 95,982 - - - - 158,807
- - - - - - - -
- - - - - - - -
186,194 461,454 218,456 - - - 42,166 158,807
31,351 23,042 (216,387) 1,760,032 115,664 1,089,025 54,284 20,376 35,000 - - - - 76,815 - -
- - - (750,000) - (202,520) (6,782) -
35,000 - - (750,000) - (125,705) (6,782) -
66,351 23,042 (216,387) 1,010,032 115,664 963,320 47,502 20,376 481,380 - 286,376 934,871 68,666 1,494,103 272,950 126,700 $ 547,731 $ 23,042 $ 69,989 $ 1,944,903 $ 184,330 $ 2,457,423 $ 320,452 $ 147,076 (Continued)
SPECIAL REVENUE FUNDS
127
8.1.a
Packet Pg. 250 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2023
Abandoned
GHAD San Ramon DV Performing Vehicle
NWSR Housing Arts Theatre Abatement
REVENUES
Intergovernmental - $ $ - $ - $ 34,252
Developer fees - 1,654,969 - -
Charges for services - - - -
Fines and forfeitures - - 33,990 -
Investment income 9,389 (5,185) - -
Special assessments 508,236 - - -
Miscellaneous - 385,583 116,585 18,635
517,625 2,035,367 150,575 52,887
EXPENDITURES
Current:
General government - - (2,438) -
Community development - - - -
Housing - 151,471 - -
Police services - - - 275
Public works 412 - - -
Capital outlay - 4,000,000 - -
Debt service:
Principal - - - -
Interest and fees - - - -
Total Expenditures 412 4,151,471 (2,438) 275
EXCESS (DEFICIENCY) OF REVENUES
OVER EXPENDITURES 517,213 (2,116,104) 153,013 52,612
OTHER FINANCING SOURCES (USES)
Transfers in - - - -
Transfers (out) - - - -
Total Other Financing Sources (Uses) - - - -
Net change in fund balances 517,213 (2,116,104) 153,013 52,612 Fund balances at the beginning of the period 970,598 9,417,719 (131,553) - Fund balances at the end of period $ 1,487,811 $ 7,301,615 $ 21,460 $ 52,612
SPECIAL REVENUE FUNDS
128
8.1.a
Packet Pg. 251 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Total
2010 Pension Nonmajor
Obligation LED Governmental
Bonds Lights COPS #12 Funds
$- $ - $ 5,477,373 - $
- - - 6,666,097
- - - 2,117,445
- - - 33,990
97,294 - - 250,592
- - - 5,463,842
1,525,892 - - 3,441,741
1,623,186 - - 23,451,080
- - - 180,748
- - - 252,407
- - - 151,471
- - - 122,749
- - - 5,453,597
- - - 4,367,883
485,000 283,739 450,000 1,218,739
913,952 13,681 46,147 973,780
1,398,952 297,420 496,147 12,721,374
224,234 (297,420) (496,147) 10,729,706
1,398,990 297,422 496,650 7,236,334
(1,398,990) - - (15,967,614)
- 297,422 496,650 (8,731,280)
224,234 2 503 1,998,426
1,693,733 5,291 30,479,928 1,522
$ 1,917,967 $ 5,293 $ 32,478,354 2,025 $
DEBT SERVICE FUNDS
129
8.1.a
Packet Pg. 252 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PLANNING COST RECOVERY FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 310,000 - $ $ 310,000
Charges for services 312,157 367,379 55,222
Investment income 4,064 - 4,064
Total revenues 312,157 681,443 369,286
EXPENDITURES
Current:
Community development 164,422 163,002 1,420
Total expenditures 164,422 163,002 1,420
Excess (deficiency) of revenue
over (under) expenditures 147,735 518,441 370,706
OTHER FINANCING SOURCES (USES)
Transfers in 1,309 - 1,309
Total Other Financing Sources (Uses) 1,309 - 1,309
NET CHANGE IN FUND BALANCE $ 147,735 519,750 $ 372,015
Fund balance at beginning of year 54,804
Fund balance at end of year $ 574,554
130
8.1.a
Packet Pg. 253 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 95,000 $ 179,300 $ 84,300
Investment income - 1,905 1,905
Total revenues 95,000 181,205 86,205
EXPENDITURES
Current:
Community development 102,533 89,405 13,128
Total expenditures 102,533 89,405 13,128
Excess (deficiency) of revenue
over (under) expenditures (7,533) 91,800 99,333
NET CHANGE IN FUND BALANCE $ 91,800 (7,533) 99,333 $
Fund balance at beginning of year 210,997
Fund balance at end of year $ 302,797
GEOGRAPHIC INFORMATION SYSTEM FUND
131
8.1.a
Packet Pg. 254 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 52,379 $ 80,350 $ 27,971
Investment income - (38,413) (38,413)
Total revenues 52,379 41,937 (10,442)
Excess (deficiency) of revenue
over (under) expenditures 52,379 41,937 (10,442)
OTHER FINANCING SOURCES (USES)
Transfers (out) (52,379) (42,133) 10,246
Total Other Financing Sources (Uses) (52,379) (42,133) 10,246 NET CHANGE IN FUND BALANCE $ - (196) $ (196)
Fund balance at beginning of year 196
Fund balance at end of year $ -
CFD 2014-1 (ACRES) FUND
132
8.1.a
Packet Pg. 255 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 330,874 $ 366,038 $ 35,164
Investment income - 359 359
Total revenues 330,874 366,397 35,523
Excess (deficiency) of revenue
over (under) expenditures 330,874 366,397 35,523
OTHER FINANCING SOURCES (USES)
Transfers (out) (330,874) (367,309) (36,435)
Total Other Financing Sources (Uses) (330,874) (367,309) (36,435) NET CHANGE IN FUND BALANCE $ - (912) $ (912)
Fund balance at beginning of year 912
Fund balance at end of year $ -
CITY OF SAN RAMON
CFD 2014-1 (FARIA) FUND
133
8.1.a
Packet Pg. 256 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
GAS TAX FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 4,351,860 $ 4,004,771 $ (347,089)
Developer fees - 335,855 335,855
Investment income - 40,917 40,917
Total revenues 4,351,860 4,381,543 29,683
Excess (deficiency) of revenue
over (under) expenditures 4,351,860 4,381,543 29,683
OTHER FINANCING SOURCES (USES)
Transfers in - 4,475,504 4,475,504
Transfers (out) (9,154,022) (9,154,022) -
Total Other Financing Sources (Uses) (9,154,022) (4,678,518) 4,475,504 NET CHANGE IN FUND BALANCE $ (4,802,162) (296,975) $ 4,505,187 Fund balance at beginning of year 2,041,727
Fund balance at end of year $ 1,744,752
CITY OF SAN RAMON
134
8.1.a
Packet Pg. 257 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PARK DEVELOPMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 1,253,021 2,296,662 $ $ (1,043,641)
Investment income - 4,834 4,834
Total revenues 2,296,662 1,257,855 (1,038,807)
Excess (deficiency) of revenue
over (under) expenditures 2,296,662 1,257,855 (1,038,807)
OTHER FINANCING SOURCES (USES)
Transfers (out) (723,280) (723,280) -
Total Other Financing Sources (Uses) (723,280) (723,280) - NET CHANGE IN FUND BALANCE $ 534,575 1,573,382 $ (1,038,807) Fund balance at beginning of year 322,130
Fund balance at end of year $ 856,705
135
8.1.a
Packet Pg. 258 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CROW CANYON PROJECT FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Investment income $ - $ (14) $ (14)
Total revenues - (14) (14)
Excess (deficiency) of revenue
over (under) expenditures - (14) (14)
NET CHANGE IN FUND BALANCE $ - (14) $ (14)
Fund balance at beginning of year 14
Fund balance at end of year $ -
136
8.1.a
Packet Pg. 259 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCCJEPA FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees 2,718,509 $ 1,511,704 $ (1,206,805) $
Investment income - 49,626 49,626
Total revenues 2,718,509 1,561,330 (1,157,179)
Excess (deficiency) of revenue
over (under) expenditures 2,718,509 1,561,330 (1,157,179)
OTHER FINANCING SOURCES (USES)
Transfers (out) (43,960) (43,960) -
Total Other Financing Sources (Uses) (43,960) (43,960) - NET CHANGE IN FUND BALANCE $ 1,517,370 2,674,549 (1,157,179) $ Fund balance at beginning of year 4,949,875
Fund balance at end of year $ 6,467,245
137
8.1.a
Packet Pg. 260 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
STREET MAINTENANCE/ IMPROVEMENTS FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 1,109,099 $ 64,855 $ (1,044,244)
Developer fees - 95,693 95,693
Investment income - 3,207 3,207
Miscellaneous - (613) (613)
Total revenues 1,109,099 163,142 (945,957)
Excess (deficiency) of revenue
over (under) expenditures 1,109,099 163,142 (945,957)
OTHER FINANCING SOURCES (USES)
Transfers (out) (670,939) (670,939) -
Total Other Financing Sources (Uses) (670,939) (670,939) - NET CHANGE IN FUND BALANCE $ (507,797) 438,160 (945,957) $ Fund balance at beginning of year 519,632
Fund balance at end of year $ 11,835
138
8.1.a
Packet Pg. 261 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
TRAFFIC IMPROVEMENTS FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 878,135 $ 435,908 $ (442,227)
Investment income - 3,949 3,949
Total revenues 878,135 439,857 (438,278)
Excess (deficiency) of revenue
over (under) expenditures 878,135 439,857 (438,278)
OTHER FINANCING SOURCES (USES)
Transfers (out) (67,990) (67,990) -
Total Other Financing Sources (Uses) (67,990) (67,990) - NET CHANGE IN FUND BALANCE $ 371,867 810,145 (438,278) $ Fund balance at beginning of year 154,195
Fund balance at end of year $ 526,062
139
8.1.a
Packet Pg. 262 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
TRI-VALLEY TRANSPORTATION FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 355,837 $ 12,105 $ (343,732)
Investment income - 165 165
Total revenues 355,837 12,270 (343,567)
Excess (deficiency) of revenue
over (under) expenditures 355,837 12,270 (343,567)
OTHER FINANCING SOURCES (USES)
Transfers (out) (490,000) (490,000) -
Total Other Financing Sources (Uses) (490,000) (490,000) - NET CHANGE IN FUND BALANCE $ (134,163) (477,730) $ (343,567) Fund balance at beginning of year 659,228
Fund balance at end of year $ 181,498
140
8.1.a
Packet Pg. 263 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PUBLIC EDUCATION AND GOVERNMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 195,000 $ 181,907 $ (13,093)
Investment income - 9,885 9,885
Total revenues 195,000 191,792 (3,208)
EXPENDITURES
Current:
General Government 85,000 - 85,000
Capital outlay 113,094 250,000 136,906
Total expenditures 335,000 113,094 221,906
Excess (deficiency) of revenue
over (under) expenditures (140,000) 78,698 218,698
OTHER FINANCING SOURCES (USES)
Transfers in - 912 912
Transfers (out) (525,000) (525,000) -
Total Other Financing Sources (Uses) (525,000) (524,088) 912 NET CHANGE IN FUND BALANCE $ (665,000) (445,390) $ 219,610 Fund balance at beginning of year 1,323,632
Fund balance at end of year 878,242 $
141
8.1.a
Packet Pg. 264 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CITYWIDE LIGHTING AND LANDSCAPING FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 2,580,246 $ 2,369,359 $ (210,887) Intergovernmental 11,409 - (11,409)
Investment income - 11,626 11,626
Miscellaneous - 44,516 44,516
Total revenues 2,591,655 2,425,501 (166,154)
EXPENDITURES
Current:
Public works 1,951,102 1,771,493 179,609
Total expenditures 1,951,102 1,771,493 179,609
Excess (deficiency) of revenue
over (under) expenditures 640,553 654,008 13,455
OTHER FINANCING SOURCES (USES)
Transfers (out) (1,001,903) (1,001,903) -
Total Other Financing Sources (Uses) (1,001,903) (1,001,903) - NET CHANGE IN FUND BALANCE $ (361,350) (347,895) $ 13,455 Fund balance at beginning of year 1,732,655
Fund balance at end of year $ 1,384,760
142
8.1.a
Packet Pg. 265 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SPECIAL LANDSCAPING ZONES FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 1,130,320 $ 1,109,831 $ (20,489)
Investment income - 11,943 11,943
Miscellaneous - (2,698) (2,698)
Total revenues 1,130,320 1,119,076 (11,244)
EXPENDITURES
Current:
Public works 1,406,127 983,628 422,499
Total expenditures 1,406,127 983,628 422,499
Excess (deficiency) of revenue
over (under) expenditures (275,807) 135,448 411,255
OTHER FINANCING SOURCES (USES)
Transfers in 437,848 437,848 -
Transfers (out) (520,269) (520,269) -
Total Other Financing Sources (Uses) (82,421) (82,421) - NET CHANGE IN FUND BALANCE $ (358,228) 53,027 $ 411,255 Fund balance at beginning of year 1,769,285
Fund balance at end of year $ 1,822,312
143
8.1.a
Packet Pg. 266 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CANYON PARK FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 10,990 $ 20,000 $ 9,010
Investment income 1,559 - 1,559
Total revenues 10,990 21,559 10,569
EXPENDITURES
Current:
Public works 59,426 28,724 30,702
Total expenditures 59,426 28,724 30,702
Excess (deficiency) of revenue
over (under) expenditures (48,436) (7,165) 41,271
OTHER FINANCING SOURCES (USES)
Transfers (out) (2,517) (2,517) -
Total Other Financing Sources (Uses) (2,517) (2,517) -
NET CHANGE IN FUND BALANCE $ (50,953) (9,682) $ 41,271
Fund balance at beginning of year 222,425
Fund balance at end of year $ 212,743
144
8.1.a
Packet Pg. 267 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
VILLAGE CENTER COMMON AREA FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Investment income $ - $ 598 $ 598
Miscellaneous 6,006 6,006 -
Total revenues 6,006 6,604 598
EXPENDITURES
Current:
Public works 6,294 4,670 1,624
Total expenditures 6,294 4,670 1,624
Excess (deficiency) of revenue
over (under) expenditures (288) 1,934 2,222
OTHER FINANCING SOURCES (USES)
Transfers in 15,884 15,884 -
Total Other Financing Sources (Uses) 15,884 15,884 -
NET CHANGE IN FUND BALANCE $ 15,596 17,818 $ 2,222
Fund balance at beginning of year 74,306
Fund balance at end of year $ 92,124
145
8.1.a
Packet Pg. 268 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 20,000 $ 21,163 $ 1,163
Investment income - 5,833 5,833
Miscellaneous 1,392,215 1,332,758 (59,457)
Total revenues 1,412,215 1,359,754 (52,461)
EXPENDITURES
Current:
Public works 1,406,472 1,261,420 145,052
Total expenditures 1,406,472 1,261,420 145,052
Excess (deficiency) of revenue
over (under) expenditures 5,743 98,334 92,591
NET CHANGE IN FUND BALANCE $ 5,743 98,334 $ 92,591
Fund balance at beginning of year 684,283
Fund balance at end of year $ 782,617
SOLID WASTE FUND
146
8.1.a
Packet Pg. 269 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Charges for services $ 1,000 $ 70 $ (930)
Special assessments 1,213,515 915,859 (297,656)
Investment income - 1,224 1,224
Miscellaneous 7,500 (1,428) (8,928)
Total revenues 1,222,015 915,725 (306,290)
EXPENDITURES
Current:
Public works 1,246,922 896,622 350,300
Total expenditures 1,246,922 896,622 350,300
Excess (deficiency) of revenue
over (under) expenditures (24,907) 19,103 44,010
NET CHANGE IN FUND BALANCE $ (24,907) 19,103 $ 44,010
Fund balance at beginning of year 137,276
Fund balance at end of year $ 156,379
NON-POINT DRAINAGE DISTRICT FUND
CITY OF SAN RAMON
147
8.1.a
Packet Pg. 270 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 192,750 $ 198,106 $ 5,356
Investment income 3,689 - 3,689
Miscellaneous 15,000 15,750 750
Total revenues 207,750 217,545 9,795
EXPENDITURES
Current:
General government 123,923 183,186 (59,263)
Public Works 3,008 - (3,008)
Total expenditures 123,923 186,194 (62,271)
Excess (deficiency) of revenue
over (under) expenditures 83,827 31,351 (52,476)
OTHER FINANCING SOURCES (USES)
Transfers in 35,000 35,000 -
Total Other Financing Sources (Uses) 35,000 35,000 -
NET CHANGE IN FUND BALANCE $ 118,827 66,351 $ (52,476)
Fund balance at beginning of year 481,380
Fund balance at end of year $ 547,731
STREET SMARTS FUND
CITY OF SAN RAMON
148
8.1.a
Packet Pg. 271 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 646,379 $ 484,274 $ (162,105)
Investment income - 222 222
Total revenues 646,379 484,496 (161,883)
EXPENDITURES
Current:
Public Works 646,379 461,454 184,925
Total expenditures 646,379 461,454 184,925
Excess (deficiency) of revenue
over (under) expenditures - 23,042 23,042
NET CHANGE IN FUND BALANCE $ - 23,042 $ 23,042
Fund balance at beginning of year -
Fund balance at end of year $ 23,042
TDM PROGRAMS FUND
CITY OF SAN RAMON
149
8.1.a
Packet Pg. 272 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Investment income $ - $ 1,314 $ 1,314
Miscellaneous - 755 755
Total revenues - 2,069 2,069
EXPENDITURES
Current:
Police services 122,010 122,474 (464)
Capital Outlay 100,000 95,982 4,018
Total expenditures 222,010 218,456 3,554
Excess (deficiency) of revenue
over (under) expenditures (222,010) (216,387) 5,623
NET CHANGE IN FUND BALANCE $ (222,010) (216,387) $ 5,623 Fund balance at beginning of year 286,376
Fund balance at end of year $ 69,989
POLICE SERVICES DONATION FUND
CITY OF SAN RAMON
150
8.1.a
Packet Pg. 273 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Charges for services $ 1,615,220 $ 1,749,996 $ 134,776
Investment income - 10,036 10,036
Total revenues 1,615,220 1,760,032 144,812
Excess (deficiency) of revenue
over (under) expenditures 1,615,220 1,760,032 144,812
OTHER FINANCING SOURCES (USES)
Transfers (out) (750,000) (750,000) -
Total Other Financing Sources (Uses) (750,000) (750,000) - NET CHANGE IN FUND BALANCE $ 865,220 1,010,032 $ 144,812 Fund balance at beginning of year 934,871
Fund balance at end of year $ 1,944,903
CITY OF SAN RAMON
VEHICLE REFUSE IMPACT FEES FUND
151
8.1.a
Packet Pg. 274 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 404,179 $ 114,544 $ (289,635)
Investment income - 1,120 1,120
Total revenues 404,179 115,664 (288,515)
Excess (deficiency) of revenue
over (under) expenditures 404,179 115,664 (288,515)
NET CHANGE IN FUND BALANCE $ 404,179 115,664 $ (288,515) Fund balance at beginning of year 68,666
Fund balance at end of year $ 184,330
CITY OF SAN RAMON
OPEN SPACE DEVELOPMENT FUND
152
8.1.a
Packet Pg. 275 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
DEVELOPMENT MITIGATION FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 1,235,735 $ 1,072,998 $ (162,737)
Investment income - 16,027 16,027
Total revenues 1,235,735 1,089,025 (146,710)
Excess (deficiency) of revenue
over (under) expenditures 1,235,735 1,089,025 (146,710)
OTHER FINANCING SOURCES (USES)
Transfers in - 76,815 76,815
Transfers (out) (202,520) (202,520) -
Total Other Financing Sources (Uses) (202,520) (125,705) 76,815 NET CHANGE IN FUND BALANCE $ 963,320 1,033,215 (69,895) $ Fund balance at beginning of year 1,494,103
Fund balance at end of year $ 2,457,423
153
8.1.a
Packet Pg. 276 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 114,522 $ 94,169 $ (20,353)
Investment income - 2,281 2,281
Total revenues 114,522 96,450 (18,072)
EXPENDITURES
Current:
Public works 63,101 42,166 20,935
Total expenditures 63,101 42,166 20,935
Excess (deficiency) of revenue
over (under) expenditures 51,421 54,284 2,863
OTHER FINANCING SOURCES (USES)
Transfers (out) (6,782) (6,782) -
Total Other Financing Sources (Uses) (6,782) (6,782) -
NET CHANGE IN FUND BALANCE $ 47,502 44,639 2,863 $
Fund balance at beginning of year 272,950
Fund balance at end of year $ 320,452
CITY OF SAN RAMON
PRESERVE FARIA FUND
154
8.1.a
Packet Pg. 277 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 139,759 $ 178,045 $ 38,286
Investment income - 1,138 1,138
Total revenues 139,759 179,183 39,424
EXPENDITURES
Current:
Capital outlay 158,807 139,759 (19,048)
Total expenditures 139,759 158,807 (19,048)
Excess (deficiency) of revenue
over (under) expenditures - 20,376 20,376
NET CHANGE IN FUND BALANCE $ 20,376 - $ 20,376
Fund balance at beginning of year 126,700
Fund balance at end of year $ 147,076
CITY OF SAN RAMON
TRAFFIX PROGRAM FUND
155
8.1.a
Packet Pg. 278 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Special assessments $ 459,506 $ 508,236 $ 48,730
Investment income - 9,389 9,389
Total revenues 459,506 517,625 58,119
EXPENDITURES
Current:
Public works - 412 (412)
Total expenditures - 412 (412)
Excess (deficiency) of revenue
over (under) expenditures 459,506 517,213 57,707
NET CHANGE IN FUND BALANCE $ 517,213 459,506 57,707 $
Fund balance at beginning of year 970,598
Fund balance at end of year $ 1,487,811
CITY OF SAN RAMON
GHAD - NWSR FUND
156
8.1.a
Packet Pg. 279 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
SAN RAMON HOUSING FUND
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Developer fees $ 1,893,320 $ 1,654,969 $ (238,351)
Investment income - (5,185) (5,185)
Miscellaneous 500,000 385,583 (114,417)
Total revenues 2,393,320 2,035,367 (357,953)
EXPENDITURES
Current:
Housing 151,471 146,477 (4,994)
Capital Outlay - 4,000,000 (4,000,000)
Total expenditures 146,477 4,151,471 (4,004,994)
Excess (deficiency) of revenue
over (under) expenditures 2,246,843 (2,116,104) (4,362,947) NET CHANGE IN FUND BALANCE $ (2,116,104) 2,246,843 (4,362,947) $ Fund balance at beginning of year 9,417,719
Fund balance at end of year $ 7,301,615
CITY OF SAN RAMON
157
8.1.a
Packet Pg. 280 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Fines and forfeitures $ 33,990 - $ $ 33,990
Miscellaneous 60,000 116,585 56,585
Total revenues 60,000 150,575 90,575
EXPENDITURES
Current:
General government 7,000 (2,438) 9,438
Total expenditures 7,000 (2,438) 9,438
Excess (deficiency) of revenue
over (under) expenditures 53,000 153,013 100,013
OTHER FINANCING SOURCES (USES)
Transfers (out) (31,000) - 31,000
Total Other Financing Sources (Uses) (31,000) - 31,000
NET CHANGE IN FUND BALANCE $ 153,013 22,000 131,013 $
Fund balance (deficit) at beginning of year (131,553)
Fund balance at end of year 21,460 $
DV PERFORMING ARTS THEATRE
SCHEDULE OF REVENUES, EXPENDITURES
158
8.1.a
Packet Pg. 281 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Intergovernmental $ 34,252 - $ $ 34,252
Miscellaneous - 18,635 18,635
Total revenues - 52,887 52,887
EXPENDITURES
Current:
Police service - 275 (275)
Total expenditures - 275 (275)
Excess (deficiency) of revenue
over (under) expenditures - 52,612 52,612
NET CHANGE IN FUND BALANCE $ 52,612 - $ 52,612
Fund balance at beginning of year -
Fund balance at end of year $ 52,612
ABANDONED VEHICLE ABATEMENT FUND
SCHEDULE OF REVENUES, EXPENDITURES
159
8.1.a
Packet Pg. 282 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
REVENUES
Investment income $ - $ 97,294 $ 97,294
Miscellaneous 1,398,990 1,525,892 126,902
Total revenues 1,398,990 1,623,186 224,196
EXPENDITURES
Debt service:
Principal 485,000 485,000 -
Interest and fees 913,990 913,952 38
Total expenditures 1,398,990 1,398,952 38
Excess (deficiency) of revenue
over (under) expenditures - 224,234 224,234
OTHER FINANCING SOURCES (USES)
Transfers in 1,398,990 1,398,990 -
Transfers (out) (1,398,990) (1,398,990) -
Total Other Financing Sources (Uses) - - -
NET CHANGE IN FUND BALANCE $ - 224,234 $ 224,234
Fund balance at beginning of year 1,693,733
Fund balance at end of year $ 1,917,967
2010 PENSION OBLIGATION BONDS FUND
160
8.1.a
Packet Pg. 283 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
EXPENDITURES
Debt service:
Principal $ 283,739 $ 283,739 $ -
Interest and fees 13,681 13,681 -
Total expenditures 297,420 297,420 -
Excess (deficiency) of revenue
over (under) expenditures (297,420) (297,420) -
OTHER FINANCING SOURCES (USES)
Transfers in 297,422 297,422 -
Total Other Financing Sources (Uses) 297,422 297,422 -
NET CHANGE IN FUND BALANCE $ 2 2 $ -
Fund balance at beginning of year 5,291
Fund balance at end of year $ 5,293
LED LIGHTS FUND
SCHEDULE OF REVENUES, EXPENDITURES
161
8.1.a
Packet Pg. 284 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCE
BUDGET AND ACTUAL
FOR THE YEAR ENDED JUNE 30, 2023
Variance with
Final Budget
Positive
Final Actual (Negative)
EXPENDITURES
Debt service:
Principal $ 450,000 $ 450,000 $ -
Interest and fees 46,650 46,147 503
Total expenditures 496,650 496,147 503
Excess (deficiency) of revenue
over (under) expenditures (496,650) (496,147) 503
OTHER FINANCING SOURCES (USES)
Transfers in 496,650 496,650 -
Total Other Financing Sources (Uses) 496,650 496,650 -
NET CHANGE IN FUND BALANCE $ - 503 $ 503
Fund balance at beginning of year 1,522
Fund balance at end of year $ 2,025
COPS #12 FUND
162
8.1.a
Packet Pg. 285 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
DESCRIPTIONS OF INTERNAL SERVICE FUNDS
June 30, 2023
Internal Service Funds are used to account for the financing of goods and services provided by one City department or agency to other departments or agencies of the City, or to other governmental units on a cost reimbursement basis (including depreciation).
The Investment Fund is used to account for the management of investments.
The Equipment Replacement Fund is used to account for replacement of major equipment and vehicles.
Revenues are derived from allocated charges to the department’s general fund.
The Information System Replacement Fund is used to account for replacement of computer related equipment.
The Insurance Liability Fund is used to administer the City employee’s leave payouts, retiree medical benefits, general insurance, and safety programs with the goals of reducing insurance-related costs, maintain appropriate levels of coverage and to build contingent loss reserves.
The Healthcare Fund is used to account for City employees’ healthcare premiums and claims.
The Infrastructure Maintenance Fund is used to account for the cost of maintaining City buildings. 163
8.1.a
Packet Pg. 286 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
INTERNAL SERVICE FUNDS
COMBINING STATEMENTS OF NET POSITION
JUNE 30, 2023
Investment
Fund
Equipment
Replacement
Fund
Information
System
Replacement
Fund
Insurance
Liability Fund
ASSETS
Current Assets:
Cash and investments 2,567 $ 2,196,334 $ 1,135,038 $ 1,159,364 $ Restricted cash and investments - - - -
Receivables:
Accounts - - - 823,882
Interest - 9,212 4,632 -
Prepaids - - 2,835 -
Total current assets 2,567 2,205,546 1,142,505 1,983,246 Noncurrent Assets:
Capital assets, net of
accumulated depreciation 2,549,491 - - -
Total assets 2,567 4,755,037 1,142,505 1,983,246
LIABILITIES
Current Liabilities:
Accounts payable 292 222,121 8,876 8,113
Accrued payroll 2,275 - - 79,136
Due to other funds - - - 1,702,559
Total liabilities 2,567 222,121 8,876 1,789,808
NET POSITION
Net investment in capital assets - 2,549,491 - -
Unrestricted - 1,983,425 1,133,629 193,438
Total net position $ 4,532,916 - $ $ 1,133,629 $ 193,438 164
8.1.a
Packet Pg. 287 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Healthcare Fund
Infrastructure
Maintenance
Fund Total
$
- $ 171,858 $ 4,665,161
1,660,455 - 1,660,455
1,779,787 - 2,603,669
3,735 - 17,579
50,819 - 53,654
3,494,796 171,858 9,000,518
- - 2,549,491
3,494,796 171,858 11,550,009
6,558 - 245,960
- - 81,411
1,973,102 - 3,675,661
1,979,660 - 4,003,032
- - 2,549,491
1,515,136 171,858 4,997,486
$ 1,515,136 $ 171,858 $ 7,546,977
165
8.1.a
Packet Pg. 288 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
INTERNAL SERVICE FUNDS
COMBINING STATEMENTS OF REVENUES, EXPENSES
AND CHANGES IN FUND NET POSITION
FOR THE YEAR ENDED JUNE 30, 2023
Investment
Fund
Equipment
Replacement
Fund
Information
System
Replacement
Fund
Insurance
Liability Fund
OPERATING REVENUES
Intergovernmental - $ $ - $ 789,992 - $
Charges for services - - 93,797 -
Miscellaneous 119,849 - - 4,943,442
Total operating revenues - 119,849 93,797 5,733,434
OPERATING EXPENSES
Personnel services 66,475 - - 2,402,877
Services and supplies - 129,218 366,007 107,391
Claims and insurance - - - 4,235,732
Depreciation - 1,222,261 - -
Total operating expenses 66,475 1,351,479 366,007 6,746,000 Operating income (loss) (66,475) (1,231,630) (272,210) (1,012,566)
NONOPERATING REVENUES
Loss on disposal of capital assets - (16,537) - -
Investment income 66,475 20,597 9,822 15
Net nonoperating revenues (expenses) 66,475 4,060 9,822 15 Income (loss) before transfers - (1,227,570) (262,388) (1,012,551)
TRANSFERS
Transfers in - 100,000 - 705,989
Transfers (out) - (316,000) - -
Net transfers - (216,000) - 705,989
Change in net position - (1,443,570) (262,388) (306,562) Net position - beginning of year - 5,976,486 1,396,017 500,000 Net position - end of year $ 4,532,916 - $ $ 1,133,629 $ 193,438 166
8.1.a
Packet Pg. 289 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Healthcare Fun
d
Infrastructure
Maintenance
Fund Totals
$ - - $ 789,992 $
- 11,697 105,494
7,358,184 - 12,421,475
7,358,184 11,697 13,316,961
3,990,836 - 6,460,188
- - 602,616
7,406,310 - 11,642,042
- - 1,222,261
11,397,146 19,927,107 -
(4,038,962) 11,697 (6,610,146)
- - (16,537)
75,749 1,059 173,717
75,749 1,059 157,180
(3,963,213) 12,756 (6,452,966)
- 1,820,430 2,626,419
- (1,835,948) (2,151,948)
- (15,518) 474,471
(3,963,213) (2,762) (5,978,495)
5,478,349 174,620 13,525,472
$ 1,515,136 $ 171,858 $ 7,546,977
167
8.1.a
Packet Pg. 290 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
INTERNAL SERVICE FUNDS
COMBINING STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2023
Investment
Fund
Equipment
Replacement
Fund
Information
System
Replacement
Fund
Insurance
Liability Fund
CASH FLOWS FROM OPERATING ACTIVITIES
Cash received from department users $ 123,431 - $ $ 93,710 $ 6,786,381 Cash payments to suppliers of goods and services (6,000) 59,198 (394,260) (359,963) Cash payments to and on behalf of employees for services (65,966) - - (6,654,302) Net cash provided (used) by operating activities (71,966) 182,629 (300,550) (227,884)
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES
Transfers in - 100,000 - 705,989
Transfers (out) - (316,000) - -
Cash flows from noncapital financing activities - (216,000) 705,989 -
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES
Acquisition and construction of capital assets - (1,106,825) - - Cash flows from capital and related financing activities - (1,106,825) - -
CASH FLOWS FROM INVESTING ACTIVITIES
Investment earnings received 66,475 4,060 9,822 15
Cash flows from investing activities 66,475 4,060 9,822 15 Net increase (decrease) in cash and cash equivalents (5,491) (1,136,136) (290,728) 478,120 Cash and investments at beginning of period 8,058 3,332,470 1,425,766 681,244 Cash and investments at end of period 2,567$ $ 2,196,334 $ 1,135,038 $ 1,159,364
RECONCILIATION OF OPERATING INCOME (LOSS) TO
NET CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income (loss) $ (66,475) $ (1,231,630) $ (272,210) $ (1,012,566) Adjustments to reconcile operating income
to net cash provided by operating activities:
Depreciation and amortization - 1,222,261 - -
Change in assets and liabilities:
Accounts receivable - 2,276 - (294,071)
Interest receivable - 1,306 (87) -
Prepaids - - - -
Accounts payable (6,000) 188,416 (28,253) (252,572)
Accrued payroll 509 - - (15,693)
Due to other funds - - - 1,347,018
Net cash provided (used) by operating activities $ (71,966) $ 182,629 $ (300,550) $ (227,884) 168
8.1.a
Packet Pg. 291 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial Healthcare Fun
d
Infrastructure
Maintenance Fund Totals
$ 8,108,333
$ 12,634 $ 15,124,489
(4,038,002) - (4,739,027)
(7,406,310) - (14,126,578)
(3,335,979) 12,634 (3,741,116)
- 1,820,430 2,626,419
-
(1,835,948) (2,151,948)
-
(15,518) 474,471
- -
(1,106,825)
- -
(1,106,825)
75,749 1,059 157,180
75,749 1,059 157,180
(3,260,230)(1,825) (4,216,290)
4,920,685 173,683 10,541,906
$ 1,660,455 $ 171,858 $ 6,325,616
$ (4,038,962)$ 11,697 $ (6,610,146)
- - 1,222,261
(1,219,218) - (1,511,013)
(3,735) 937(1,579)
(50,819)-(50,819)
3,653 -
(94,756)
- - (15,184)
1,973,102 - 3,320,120
$ (3,335,979)
$ 12,634 $ (3,741,116)
169
8.1.a
Packet Pg. 292 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 293 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
DESCRIPTIONS OF CUSTODIAL FUNDS
June 30, 2023
Custodial Funds
Custodial Funds report fiduciary activities by the City on behalf of individuals, governmental entities, and non-public organizations.
The Custodial Funds are as follows:
The Cree Court Assessment District Fund is used to account for the debt issued to finance infrastructure improvements and facilities within its boundaries.
The SCCJEPA Trust Fund is used to account for the collection of development related impact fees for distribution to the Town of Danville and Contra Costa County per the SCCJEPA agreement.
The San Ramon Valley Tourism Improvement District Fund is used to account for the collection of TriValley Tourism Business Improvement District assessments on lodging business for which the City is acting only as an agent.
171
8.1.a
Packet Pg. 294 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CUSTODIAL FUNDS
COMBINING STATEMENTS OF FIDUCIARY NET POSITION
JUNE 30, 2023
San Ramon
Cree Court Valley Tourism
Assessment SCCJEPA Improvement Total
District Fund Trust Fund District Custodial Funds
ASSETS
Cash and investments 70,263 $ 81,301$ $ 54,189 $ 205,753 Accounts receivable - 20,218 40,362 60,580
Interest receivable 3 333 - 336
Total assets 70,266 101,852 94,551 266,669
LIABILITIES
Deposits payable - - 116,009 116,009
Total liabilities - - 116,009 116,009
NET POSITION
Restricted for individuals, organizations,
and other governments 70,266 101,852 (21,458) 150,660
Total net position (deficit) 70,266 $ 101,852 $ (21,458) $ 150,660 $
CITY OF SAN RAMON
172
8.1.a
Packet Pg. 295 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CUSTODIAL FUNDS
COMBINING STATEMENTS OF CHANGES IN FIDUCIARY NET POSITION FOR THE YEAR ENDED JUNE 30, 2023
San Ramon
Cree Court Valley Tourism
Assessment SCCJEPA Improvement Total
District Fund Trust Fund District Custodial Funds
Additions
Investment income 481 $ 912$ $ - $ 1,393
Impact fees - 24,073 - 24,073
Total additions 481 24,985 - 25,466
Net increase in fiduciary
net position 481 24,985 - 25,466
Net position (deficit) - Beginning 69,785 76,867 (21,458) 125,194 Net position (deficit) - Ending 70,266 $ 101,852 $ (21,458) $ 150,660 $
CITY OF SAN RAMON
173
8.1.a
Packet Pg. 296 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial (This Page intentionally left blank.)
8.1.a
Packet Pg. 297 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
STATISTICAL SECTION
8.1.a
Packet Pg. 298 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON, CALIFORNIA
MISCELLANEOUS STATISTICAL DATA
June 30, 2023
This part of the City of San Ramon's Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City of San Ramon's overall financial health.
CONTENTS
Page(s)
Financial Trends
These schedules contain trend information to help the reader understand how the City of San Ramon’s financial performance and well-being have changed over time ................ 177-185 Revenue Capacity
These schedules contain information to help the reader assess the City of San Ramon’s most significant local revenue source, the property tax. ............................................................. 186-192 Debt Capacity
These schedules present information to help the reader assess the affordability of the City of San Ramon’s current levels of outstanding debt and our ability to issue additional debt in the future .......................................................................................................................... 193-197 Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City of San Ramon’s financial activities take place. ............ 198-201 Operating Information
These schedules contain service and infrastructure data to help the reader understand how the information in the City of San Ramon’s financial report relates to the services the City of San Ramon provides and the activities it performs. ........................................................ 202-205 Sources: Unless otherwise noted, the information in these schedules is derived from the Annual Comprehensive Financial Reports for the relevant year.
176
8.1.a
Packet Pg. 299 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
GOVERNMENT-WIDE REVENUES BY SOURCE
LAST TEN FISCAL YEARS
Fiscal Year
Charges for
Services
Operating
Grants &
Contribution
Capital Grants
&
Contributions Taxes
Unrestricted
Grants &
Contributions
Unrestricted
Investment
Earnings Special Items Miscellaneous Total
2014 $ 9,348,125 $ 20,344,930 $ 7,792,579 $ 31,873,118 $ 44,552 $ 934,329 $ 6,103,351 - $ $ 76,440,984 2015 10,379,205 8,375,452 20,661,559 32,701,787 249,649 738,368 - 919,352 74,025,372 2016 12,975,507 33,628,638 18,300,560 35,870,195 100,286 605,093 - 436,250 101,916,529 2017 11,214,119 35,947,470 30,233,200 36,197,046 47,706 175,776 - 471,260 114,286,577 2018 13,114,680 33,704,789 3,770,000 37,372,326 66,084 327,941 2,041,845 470,512 90,868,177 2019 10,157,468 36,641,421 2,166,499 40,613,110 39,669 2,502,620 - 2,891,917 95,012,704 2020 7,599,460 37,278,533 2,795,950 39,345,698 750,784 3,294,287 - 2,194,065 93,258,777 2021 6,628,610 37,147,892 3,170,000 39,882,724 946,649 1,041,246 - 494,718 89,311,839 2022 13,386,335 41,551,345 - 44,005,203 827,008 (2,943,042) - 5,162,831 101,989,680 2023 23,370,322 37,514,694 - 47,450,019 163,789 1,226,819 - 2,773,322 112,498,965 Special Item: Assets transferred from Successor Agency (Note 6) Source: City of San Ramon Finance Department.
Program Revenues General Revenues
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
Charges for Services Operating Grants & Contribution Capital Grants & Contributions Taxes Unrestricted Grants & Contributions Unrestricted Investment Earnings Special Items Miscellaneous 177
8.1.a
Packet Pg. 300 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
GOVERNMENT-WIDE EXPENSES BY FUNCTION
LAST TEN FISCAL YEARS
Fiscal Year
General
Government
Community
Development Housing
Police
Services Public Works
Parks &
Comm.
Services Debt Service Total
2014 $ 4,231,229 5,448,270 $ 839,689 $ 18,280,088 $ $ 40,595,096 $ 9,534,445 $ 1,828,930 $ 80,757,747 2015 4,958,010 4,087,620 17,098,714 884,366 33,230,480 8,690,941 1,549,984 70,500,115 2016 5,447,838 4,312,666 16,951,992 857,894 53,235,400 9,376,348 1,480,226 91,662,364 2017 5,511,125 3,811,113 18,497,953 532,789 57,528,031 9,235,946 1,421,758 96,538,715 2018 7,586,147 3,744,306 1,255,134 21,366,871 60,581,885 10,596,399 1,349,824 106,480,566 2019 7,305,353 4,413,183 23,569,516 404,052 60,000,806 12,121,428 1,261,209 109,075,547 2020 7,967,068 4,356,283 28,698,232 147,888 63,117,092 8,728,792 2,074,622 115,089,977 2021 8,945,328 4,722,306 26,984,956 692,707 66,663,070 9,296,676 1,971,936 119,276,979 2022 7,602,313 4,147,543 20,382,863 166,619 52,098,897 7,940,542 2,168,857 94,507,634 2023 17,138,205 6,050,547 31,884,506 151,471 63,907,384 10,131,767 2,133,354 131,397,234 Source: City of San Ramon Finance Department.
$-
$10
$20
$30
$40
$50
$60
$70
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
General Government Community Development Housing Police Services Public Works Parks & Comm. Services Debt Service 178
8.1.a
Packet Pg. 301 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
GENERAL GOVERNMENTAL REVENUES BY SOURCE
LAST TEN FISCAL YEARS
Fiscal Year Taxes
License and
Permits
Intergovernmental Charges for
Services
Fines and
Forfeitures
Investment
Income
Developer
Fees
Special
Assessments Misc. Total
2014 $ 1,568,690 31,639,628 $ 17,262,900 $ 5,848,351 $ 332,225 $ 934,395 $ 3,024,213 $ 5,970,067 $ 3,823,506 $ 70,403,975 $ 2015 1,371,771 32,968,914 18,892,429 6,390,025 342,759 738,365 2,552,619 6,099,794 4,924,543 74,281,219 2016 1,712,228 35,880,275 22,302,225 7,872,024 424,930 605,112 3,472,736 6,120,389 20,567,310 98,957,229 2017 2,005,548 36,202,806 19,101,812 6,694,011 429,625 187,521 2,611,460 6,295,969 4,917,946 78,446,698 2018 2,687,739 37,372,331 20,527,587 7,836,829 458,940 328,008 3,475,588 6,775,530 5,593,780 85,056,332 2019 2,761,198 40,613,107 22,913,610 8,361,139 489,238 2,506,879 2,136,662 6,829,113 6,235,259 92,846,205 2020 2,060,875 39,345,698 26,842,765 6,911,332 303,509 2,929,628 1,676,360 7,357,518 4,645,014 92,072,699 2021 39,882,724 1,930,271 25,232,056 4,931,783 193,641 192,595 2,615,718 7,633,766 4,701,826 87,314,380 2022 44,005,203 2,714,502 33,112,117 7,033,048 140,752 (2,220,071) 2,438,238 7,772,822 6,235,316 101,231,927 2023 47,450,017 3,318,430 29,561,470 8,068,623 205,992 1,039,160 6,666,097 7,633,873 8,555,303 112,498,965 Source: City of San Ramon Finance Department
$-
$5
$10
$15
$20
$25
$30
$35
$40
$45
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
Taxes License and Permits Intergovern-mental Charges for Services Fines and Forfeitures Investment Income Developer Fees Special Assessments Misc. 179
8.1.a
Packet Pg. 302 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
TAX REVENUE BY SOURCE
LAST TEN FISCAL YEARS
Fiscal Year Property Sales & Use
Transient
Occupancy Franchise
Property
Transfer Total Revenues
2014 $ 9,696,496 14,631,753 $ 2,246,186 $ 4,244,126 $ 810,014 $ 31,628,575 $ 2015 9,398,739 16,091,598 2,470,971 4,371,778 624,548 32,957,634 2016 10,484,639 17,240,799 2,807,649 4,491,196 845,912 35,870,195 2017 9,328,801 18,478,700 2,894,303 4,579,568 915,674 36,197,046 2018 9,371,941 19,559,287 3,002,708 4,645,223 793,167 37,372,326 2019 10,926,081 20,828,367 3,264,311 4,776,400 817,951 40,613,110 2020 10,606,225 20,770,096 2,316,300 4,994,029 659,048 39,345,698 2021 10,773,143 21,862,846 768,417 5,434,322 1,043,996 39,882,724 2022 12,124,019 23,479,914 1,744,152 5,444,056 1,213,062 44,005,203 2023 14,329,831 24,550,855 2,133,699 5,726,366 709,268 47,450,019 Change
2014-2023 67.8% 47.8% -5.0% 34.9% -12.4% 50.0%
Source: City of San Ramon Finance Department
$-
$5
$10
$15
$20
$25
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
Property * * * * Sales & Use * * * * Transient Occupancy * * * * Franchise * * * * Property Transfer * * * * 180
8.1.a
Packet Pg. 303 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
GENERAL GOVERNMENTAL EXPENDITURES BY FUNCTION
LAST TEN FISCAL YEARS
Fiscal Year
General
Government
Community
Development
Police
Services Public Works
Parks &
Community
Services
Redevelopment* HousingCapital
Projects Debt Service Total
2014 $ 3,842,827 4,615,709 $ 16,971,479 $ 23,047,793 $ 7,687,618 $ - $ 837,817 $ 7,739,149 $ 3,310,229 $ 68,052,621 $ 2015 4,117,393 4,807,260 17,890,922 24,119,320 7,894,989 - 884,366 6,923,944 3,398,030 70,036,224 2016 5,608,238 4,274,496 18,883,227 26,008,729 8,464,188 - 837,827 29,635,480 3,441,753 97,153,938 2017 5,943,627 3,655,500 19,959,904 29,365,159 8,052,418 - 523,133 9,695,432 3,483,441 80,678,614 2018 6,409,864 3,364,528 20,999,778 31,736,113 8,765,042 - 636,572 10,554,185 3,524,027 85,990,109 2019 6,665,651 4,045,570 21,601,936 29,850,996 8,683,167 - 394,685 13,932,569 3,304,618 88,479,192 2020 7,050,378 3,975,564 22,679,118 43,185,607 6,850,767 - 129,937 4,918,235 4,515,905 93,305,511 2021 7,593,531 4,093,865 23,814,077 45,005,415 6,892,067 - 672,889 6,842,004 4,859,202 99,773,050 2022 10,954,306 6,572,399 30,916,058 47,150,262 11,102,306 - 158,313 10,724,351 121,680,176 4,102,181 2023 8,721,226 5,482,817 22,783,029 34,207,394 8,108,295 - 151,471 25,137,860 110,274,935 5,682,843 Source: City of San Ramon Finance Department.
* The Redevelopment Agency was dissolved as of January 31, 2012. $-
$5
$10
$15
$20
$25
$30
$35
$40
$45
$50
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions General Government Community Development Police Services Public Works Parks & Community Services Redevelop-ment* Housing Capital Projects Debt Service
181
8.1.a
Packet Pg. 304 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
NET POSITION BY COMPONENTLAST TEN FISCAL YEARS(accrual basis of accounting) June 30,
Governmental activities: 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Invested in capital assets 416,958,256 $ 421,282,671 $ 426,734,431 $ 439,179,307 $ 428,455,890 $ 414,409,089 $ 393,808,218 $ 368,555,622 $ 355,599,943 $ 353,429,841 $ Restricted 60,785,008 71,705,018 71,688,071 76,664,534 76,793,600 73,914,667 76,894,439 73,759,679 63,481,492 75,089,247 Unrestricted (16,685,507) 28,477,681 (11,892,459) (11,565,936) (15,099,077) (16,195,966) (20,403,067) (21,951,418) 8,764,495 (19,571,427) Total $506,220,945 $476,302,182 $486,530,043 $504,277,905 $490,150,413 $472,127,790 $450,299,590 $420,363,883 $427,845,930 $408,947,661 The City adjusted certain beginning balances during fiscal years 2014-2015 and 2017-2018 to reflect the implementation of GASB Statements 68 and 75. Financial data shown for the proceeding years were not adjusted for the presentation. $(100)
$-
$500 $400 $300 $200 $100
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Millions
Invested in capital assets Restricted Unrestricted
182
8.1.a
Packet Pg. 305 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CHANGES IN NET POSITIONLAST TEN FISCAL YEARS(accrual basis of accounting) June 30,
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Expenses:
Governmental activities:
General government 5,448,270 $ 4,958,010 $ 5,447,838 $ 5,511,125 $ 7,586,147 $ 7,305,353 $ 7,967,068 $ 8,945,328 $ 7,602,313 $ 17,138,205 $ Community development 4,231,229 4,087,620 4,312,666 3,811,113 3,744,306 4,413,183 4,356,283 4,722,306 4,147,543 6,050,547 Redevelopment activities * - - - - - - - - - -Housing 839,689 884,366 857,894 532,789 1,255,134 404,052 147,888 692,707 166,619 151,471 Police services 18,280,088 17,098,714 16,951,992 18,497,953 21,366,871 23,569,516 28,698,232 26,984,956 20,382,863 31,884,506 Public works 40,595,096 33,230,480 53,235,400 57,528,031 60,581,885 60,000,806 63,117,092 66,663,070 52,098,897 63,907,384 Parks and community service 9,534,445 8,690,941 9,376,348 9,235,946 10,596,399 12,121,428 8,728,792 9,296,675 7,940,542 10,131,767Interest on long-term debt 1,828,930 1,549,984 1,480,226 1,421,758 1,349,824 1,261,209 2,074,622 1,971,936 2,168,857 2,133,354 Total governmental activities expenses 80,757,747 70,500,115 91,662,364 96,538,715 106,480,566 109,075,547 115,089,977 119,276,978 94,507,634 131,397,234 Program revenues:
Governmental activities:
Charges for services:
General government 326,112 314,733 312,675 316,360 337,446 355,429 300,852 263,657 272,463 74,314 Community development 2,626,304 2,125,370 2,595,640 3,069,601 4,446,488 4,212,283 3,558,078 3,279,128 4,755,260 5,044,630 Redevelopment activities - - - - - - - - - -
Housing 73,290 408,999 714,307 6,156 - - - - - -
Police services 437,106 477,577 634,611 476,105 486,757 386,697 50,021 213,727 226,934 232,097 Public Works 1,197,819 2,470,824 3,574,777 2,335,628 2,421,581 867,543 2,180,478 1,237,528 4,033,401 15,291,104 Park and community service 4,687,494 4,581,702 5,143,497 5,010,269 5,422,408 4,335,516 1,510,031 1,634,570 4,098,277 2,728,177 Operating grants and contributions 20,344,930 8,375,452 33,628,638 35,947,470 33,704,789 36,641,421 37,278,533 37,147,892 41,551,345 37,514,694 Capital grants and contributions 7,792,579 20,661,559 18,300,560 30,233,200 3,770,000 2,166,499 2,795,950 3,170,000 - - Total governmental activities program revenues 37,485,634 39,416,216 64,904,705 77,394,789 50,589,469 48,965,388 47,673,943 46,946,502 54,937,680 60,885,016 Net revenues (expenses): (43,272,113) (31,083,899) (26,757,659) (19,143,926) (55,891,097) (60,110,159) (67,416,034) (72,330,476) (39,569,954) (70,512,218)Changes in Net Position:
Governmental activities:
Taxes:
Property tax, levied for general purpose 14,631,753 16,091,598 17,240,799 18,478,700 19,559,287 20,828,367 20,770,096 21,862,847 23,479,914 24,550,855 Property tax, Redevelopment Agency tax increment - - - - - - - - - - Sales tax 9,941,039 9,142,892 10,484,639 9,328,801 9,371,941 10,926,081 10,606,225 10,773,143 12,124,019 14,329,831 Transient occupancy tax 2,246,186 2,470,971 2,807,649 2,894,303 3,002,708 3,264,311 2,316,300 768,417 1,744,152 2,133,699 Franchise tax 4,244,126 4,371,778 4,491,196 4,579,568 4,645,223 4,776,400 4,994,029 5,434,321 5,444,056 5,726,366 Property transfer tax 810,014 624,548 845,912 915,674 793,167 817,951 659,048 1043996 1,213,062 709,268 Intergovernmental, unrestricted 44,552 249,649 100,286 47,706 66,084 39,669 750,784 946,649 827,008 163,789 Investment income 6,731,074 738,368 605,093 175,776 327,941 2,502,620 3,294,287 1,041,246 (2,943,042) 1,226,819 Special Items - - - - 2,041,845 - - - - -
Other general revenues 919,352 306,606 436,250 471,260 470,512 2,891,917 2,194,065 494,718 5,162,831 2,773,322 Total governmental activities 38,955,350 34,609,156 37,011,824 36,891,788 40,278,708 46,047,316 45,584,834 42,365,337 47,052,000 51,613,949 Extraordinary Gain - Successor Agency Trust for Assets
of Former Redevelopment Agency
Changes in net position (4,316,763) $ 3,525,257 $ 10,254,165 $ 17,747,862 $ (15,612,389) $ (14,062,843) $ (21,831,200) $ (29,965,139) $ 7,482,046 $ (18,898,269) $ Special item: Assets transferred from Successor Agency (Note 7)* The Redevelopment Agency was dissolved as of January 31, 2012. 183
8.1.a
Packet Pg. 306 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
FUND BALANCES OF GOVERNMENTAL FUNDSLAST TEN FISCAL YEARS(modified accrual basis of accounting) June 30,
2014 * 2015 * 2016 * 2017 * 2018 * 2019 * 2020 * 2021 * 2022 * 2023 * General fund:
Nonspendable 319,520 $ 4,959,508 $ 6,255,670 $ 510,137 $ 207,923 $ 161,958 $ 133,409 $ 139,854 $ 137,540 $ 152,790 $ Restricted - - - - - - - - - -
Committed - - - - - - - - - -
Unassigned 11,421,981 5,975,668 6,890,959 9,399,666 7,241,994 13,726,600 15,210,641 19,081,406 23,701,140 26,146,512 Total general fund 11,741,501 $ 10,935,176 $ 13,146,629 $ 9,909,803 $ 7,449,917 $ 13,888,558 $ 15,344,050 $ 19,221,260 $ 23,838,680 $ 26,299,302 $ All other governmental funds:
Nonspendable 10,400 $ 26,481 $ 102,722 $ 9,444,363 $ 39,785 $ 12,944 $ 240 $ - $ - $ 29,573 $ Restricted 59,984,958 70,645,724 70,466,220 66,210,405 75,726,288 72,785,759 93,671,572 77,360,940 76,976,246 74,194,817 Committed 784,725 1,032,813 1,119,129 1,010,791 1,027,527 1,115,964 577,704 517,034 265,801 877,351 Unassigned - - - (1,025) - - - - (1,441,737) (12,494)
Total all other governmental funds 60,780,083 $ 71,705,018 $ 71,688,071 $ 76,664,534 $ 76,793,600 $ 73,914,667 $ 94,249,516 $ 77,877,974 $ 75,800,310 $ 75,089,247 $ GRAND TOTAL 72,521,584 $ 82,640,194 $ 84,834,700 $ 86,574,337 $ 84,243,517 $ 87,803,225 $ 109,593,566 $ 97,099,234 $ 99,638,990 $ 101,388,549 $ * GASB statement No. 54 was implemented in FY 10/11, which required all fund balances to be classified as Non-Spendable, Restricted, Committed, or Unassigned. 184
8.1.a
Packet Pg. 307 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDSLAST TEN FISCAL YEARS(modified accrual basis of accounting) 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Revenues:
Taxes 31,639,628 $ 32,968,914 $ 35,880,275 $ 36,202,806 $ 37,372,331 $ 40,613,107 $ 39,345,698 $ 39,882,724 $ 44,005,203 $ 47,450,017 $ Licenses and permits 1,568,690 1,371,771 1,712,228 2,005,548 2,687,739 2,761,198 2,060,875 1,930,271 2,714,502 3,318,430 Intergovernmental 17,262,900 18,892,429 22,302,225 19,101,812 20,527,587 22,913,610 26,842,765 25,232,056 33,112,117 29,561,470Developer fees 3,024,213 2,552,619 3,472,736 2,611,460 3,475,588 2,136,662 1,676,360 2,615,718 2,438,238 6,666,097 Charges for services 5,848,351 6,390,025 7,872,024 6,694,011 7,836,829 8,361,139 6,911,332 4,931,783 7,033,048 8,068,623Fines and forfeitures 332,225 342,759 424,930 429,625 458,940 489,238 303,509 193,641 140,752 205,992Investment income 934,395 738,365 605,112 187,521 328,008 2,506,879 2,929,628 192,595 (2,220,071) 1,039,160Special assessments 5,970,067 6,099,794 6,120,389 6,295,969 6,775,530 6,829,113 7,357,518 7,633,766 7,772,822 7,633,873 Miscellaneous 3,823,506 4,924,543 20,567,310 4,917,946 5,593,780 6,235,259 4,645,014 4,701,826 6,235,316 8,555,303 Total revenues 70,403,975 74,281,219 98,957,229 78,446,698 85,056,332 92,846,205 92,072,699 87,314,380 101,231,927 112,498,965 Expenditures
Current:
General government 4,615,709 4,807,260 5,608,238 5,943,627 6,409,864 6,665,651 7,050,378 7,593,531 10,954,306 8,721,226 Community development 3,842,827 4,117,393 4,274,496 3,655,500 3,364,528 4,045,570 3,975,564 4,093,865 6,572,399 5,482,817 Housing 837,817 884,366 837,827 523,133 636,572 394,685 129,937 672,889 158,313 151,471 Police Services 16,973,606 17,890,922 18,883,227 19,959,904 20,999,778 21,601,936 22,679,118 23,814,077 30,916,058 22,783,029 Public works 23,047,793 24,119,320 26,008,729 29,365,159 31,736,113 29,850,996 43,185,607 45,005,415 47,150,262 34,207,394 Parks & community services 7,687,618 7,894,989 8,464,188 8,052,418 8,765,042 8,683,167 6,850,767 6,892,067 11,102,306 8,108,295 Redevelopment - - - - - - - - - -
Capital Outlay 7,739,149 6,923,944 29,635,480 9,695,432 10,554,185 13,932,569 4,918,235 6,842,004 10,724,351 25,137,860 Debt service:
Principal 1,673,678 1,820,102 1,934,176 2,033,848 2,144,142 2,015,080 2,447,941 2,832,583 1,877,841 3,398,739 Interest and fees 1,634,424 1,577,928 1,507,577 1,449,593 1,379,885 1,289,538 1,730,353 2,026,619 2,224,340 2,284,104Cost of Issuance - - - - - - 337,611 - - - Total expenditures 68,052,621 70,036,224 97,153,938 80,678,614 85,990,109 88,479,192 93,305,511 99,773,050 121,680,176 110,274,935 Excess (deficiency) of revenues over (under) expenditures 2,351,354 4,244,995 1,803,291 (2,231,916) (933,777) 4,367,013 (1,232,812) (12,458,670) (20,448,249) 2,224,030 Other financing sources (uses):
Proceeds (Loss) from sale of property - - - 5,606,679 (636,459) - - - - - Proceeds from long term debt - - - - - - - - - - Transfers in 12,858,271 16,518,219 23,429,979 19,035,672 19,230,868 20,706,291 33,601,529 43,308,523 36,210,321 36,076,019 Transfers (out) (13,339,887) (16,425,766) (23,038,763) (20,670,798) (19,991,452) (21,513,596) (34,926,761) (43,376,618) (36,567,316) (36,550,490) Proceeds from capital lease - - - - - - -
Issuance of bonds - - - - - - 20,990,000 - 23,345,000 - - - - - - - 3,358,385 - - -
Payment to bond escrow agent - - - - - - - - - -
Total other financing
sources (uses) (481,616) 92,453 391,216 3,971,553 (1,397,043) (807,305) 23,023,153 (68,095) 22,988,005 (474,471) Extraordinary loss
Net change in fund balances 1,869,738 $ 4,337,448 $ 2,194,507 $ 1,739,637 $ (2,330,820) $ 3,559,708 $ 21,790,341 $ (12,526,765) $ 2,539,756 $ 1,749,559 $ Debt service as a percentage of noncapital expenditures 5% 5% 5% 5% 5% 4% 5% 5% 4% 7% Premium on bonds issues
-
- -
185
8.1.a
Packet Pg. 308 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
ASSESSED VALUE AND ESTIMATED ACTUAL VALUE OF TAXABLE PROPERTY
LAST TEN FISCAL YEARS
Fiscal Year Secured Unsecured
Taxable Assessed
Value
Total Direct Tax
Rate
2014 $ 404,102,025 15,118,312,790 $ 15,522,414,815 $ 0.07590 2015 16,562,364,762 421,617,203 16,983,981,965 0.07470
2016 17,932,287,779 386,528,547 18,318,816,326 0.06940
2017 18,989,294,954 422,241,773 19,411,536,727 0.05810
2018 20,287,909,650 375,570,677 20,663,480,327 0.07610
2019 21,326,489,207 383,728,161 21,710,217,368 0.09620
2020 22,239,569,802 409,923,340 22,649,493,142 0.09620
2021 23,142,334,289 391,139,999 23,533,474,288 0.09040
2022 24,670,201,640 389,017,895 25,059,219,535 0.09150
2023 26,182,565,945 387,360,522 26,569,926,467 0.07790
Source: Contra Costa County Auditor-Controller's Office - Certificate of Assessed Valuation The Taxable Assessed Value is the Total Gross Assessed Valuation less Homeowner's Exemptions Note:
In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only reassessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. 0 5
10 15
20 25
30 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
Billions
Secured Unsecured
186
8.1.a
Packet Pg. 309 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
DIRECT AND OVERLAPPING PROPERTY TAX RATES
LAST TEN FISCAL YEARS
Overlapping Rates
Fiscal Year
City of San
Ramon Direct
Rate
Bay Area
Rapid Transit
East Bay
Regional Park
San Ramon
Unified School
District
Contra Costa
County
Community
Colleges
Subtotal
Overlapping
Rate TOTAL
2014 0.0759 0.0045 0.0085 0.0651 0.0252 0.1033 0.1792
2015 0.0747 0.0026 0.0067 0.0624 0.0220 0.0937 0.1684
2016 0.0694 0.0080 0.0032 0.0652 0.0120 0.0884 0.1578
2017 0.0581 0.0084 0.0021 0.0552 0.0114 0.0771 0.1352
2018 0.0761 0.0070 0.0021 0.0750 0.0110 0.0951 0.1712
2019 0.0962 0.0120 0.0094 0.0750 0.0188 0.1152 0.2114
2020 0.0874 0.0139 0.0014 0.0750 0.0161 0.1064 0.1938
2021 0.0904 0.0060 0.0020 0.0750 0.0176 0.1006 0.1910
2022 0.0915 0.0140 0.0058 0.0657 0.0162 0.1017 0.1932
2023 0.0779 0.0134 0.0057 0.0544 0.0146 0.0881 0.1660
Source: Contra Costa County Auditors Controller's Office -
0.0200
0.0400
0.0600
0.0800
0.1000
0.1200
0.1400
2014 2015 2016 2017 2018 2019 2020 2021 2022 2023
City of San Ramon Direct Rate Bay Area Rapid Transit East Bay Regional Park San Ramon Unified School District Contra Costa County Community Colleges Subtotal Overlapping Rate 187
8.1.a
Packet Pg. 310 Attachment: A: Annual Comprehensive Financial Report for the Fiscal Year Ended June 30, 2023 (2024-25 : Annual Comprehensive Financial
CITY OF SAN RAMON
PRINCIPAL SALES TAX PRODUCERS
FOR THE YEAR ENDED JUNE 30, 2023
FIRM BUSINESS DESCRIPTION
CANARY MARKETING PROMOTIONAL PRODUCTS SUPPLIER
CHEVRON FUEL & SERVICE STATIONS
CTI CONTROLTECH HEAVY INDUSTRIAL EQUIPMENT SUPPLIER
COSTCO GAS STATION FUEL & SERVICE STATIONS
DEVIL MOUNTAIN WHOLESALE NURSERY NURSERY
ELEASE RETURNS USED AUTOMOTIVE DEALERS
FUEL & MARINE MARKETING MARINE LUBRICANTS & RESIDUAL FUELS
HELLER JEWELERS JEWELRY STORE
HOME DEPOT BUILDING MATERIALS STORE
HOME GOODS DISCOUNT RETAIL STORE
LONGI SOLAR TECHNOLOGY US, INC. RENEWABLE ENERGY
MARTIN MARIETTA BUILDING MATERIALS WHOLESALE
MARTIN MARIETTA BUILDING MATERIALS WHOLESALE
MARTIN MARIETTA BUILDING MATERIALS WHOLESALE
OKONITE COMPANY INSULATED WIRE/CABLE MANUFACTURER
SAFEWAY FUEL FUEL & SERVICE STATIONS
SAFEWAY STORES SUPERMARKETS
SIEMENS ENERGY RENEWABLE ENERGY
TARGET DEPARTMENT STORES
TOTAL WINE & MORE LIQUOR STORE
Source: Hdl Companies
188