San Ramon City Council
February 10, 2026

CITY COUNCIL AGENDA
February 10, 2026

WE PROVIDE EFFICIENT DELIVERY OF QUALITY PUBLIC SERVICES THAT ARE

ESSENTIAL TO THOSE WHO LIVE AND WORK IN SAN RAMON
Mark Armstrong, Mayor • Marisol Rubio, Vice Mayor
Richard Adler, Councilmember • Robert Jweinat, Councilmember • Sridhar Verose, Councilmember Council Chamber
7000 Bollinger Canyon Road

REGULAR MEETING AND CLOSED
SESSION – 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 § 15060(c), 15061(b)(3), 15273, 15378, 15301, 15323 and/or Public Resources Code § 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.

During public comment, members of the public are permitted to address the City Council only on the following:
2 City Council Meeting – February 10, 2026
 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 – January 27, 2026 Recommendation: Approve Minutes

5.2 Minutes of the City Council Special Meeting – January 31, 2026 Recommendation: Approve Minutes

5.3 Other Post Employment Benefit (OPEB) Funding Status Recommendation: Accept Report

5.4 Resolution No. 2026-022 - Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement
Recommendation: Approve Resolution No. 2026-022

5.5 Resolution No. 2026-023 - Determining that 18 Crow Canyon Court, Assessor’s Parcel Number 208-490-010 (Subdivision 9691) is Annexed to the City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services), Approving a Boundary Map of the Annexation Property, and Directing the City Clerk to Record the Boundary Map and Notice of the Annexation Recommendation: Approve Resolution No. 2026-023

5.6 Resolution No. 2026-024 - Approving the Final Map for Subdivision 9691 for Woodside Canyon Development Project (City Ventures Homebuilding, LLC), APN 208-490-010
Recommendation: Approve Resolution No. 2026-024
3 City Council Meeting – February 10, 2026

5.7 Resolution No. 2026-025 - Accepting Certain Roadway Dedications and Improvements for Maintenance in Subdivision 9301 (Shapell Industries, Inc./Toll Brothers)
Recommendation: Approve Resolution No. 2026-025

5.8 Resolution No. 2026-026 - Accepting Certain Dedications and Landscape Improvements for Maintenance in Subdivision 9301 (Shapell Industries, Inc./Toll Brothers)
Recommendation: Approve Resolution No. 2026-026

5.9 Resolution No. 2026-027 - Accepting the Work by VSS International, Inc., for Construction of the Pavement Management 2025 Project (CIP 000015), 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. 2026-027

5.10 Resolution No. 2026-028 - Accepting the Work by Econolite Systems, Inc. for Construction of the Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594) 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. 2026-028

5.11 Resolution No. 2026-029 - Authorizing the City Manager to Execute Cooperative Agreement No. 26CC02 Between the Contra Costa Transportation Authority (CCTA) and the City of San Ramon to Receive Transportation Fund for Clean Air Program (TFCA) Funds to Implement the City of San Ramon and Southwest Area Transportation (SWAT) Regional Vanpool Program
Recommendation: Approve Resolution No. 2026-029

5.12 Resolution No. 2026-030 - Authorizing the City Manager to Execute Cooperative Agreement No. 26CC07 Between the Contra Costa Transportation Authority (CCTA) and the City of San Ramon to Receive Transportation Fund for Clean Air Program (TFCA) Funds to Implement the City of San Ramon and Southwest Area Transportation (SWAT) Subregional TRAFFIX School Bus Program Recommendation: Approve Resolution No. 2026-030

5.13 Resolution No. 2026-031 - Ratifying San Ramon Valley Fire Protection District Ordinance No. 2025-40 and No. 2025-41. Pertaining to Building Standards for Application Within the Jurisdictional Boundaries of the City of San Ramon Recommendation: Approve Resolution No. 2026-031

6. SPECIAL PRESENTATIONS

7. DEFERRED CONSENT ITEMS

8. UNFINISHED BUSINESS
4 City Council Meeting – February 10, 2026

9. NEW BUSINESS

9.1 Communications Roadmap
Presentation by Simone Finney, Communications Manager

10. CITY MANAGER'S AND CITY COUNCIL MEMBERS' COMMENTS /

MATTERS INITIATED

11. CLOSED SESSION

11.1 Convene to Closed Session Pursuant to California Government Code §54957(b) to Hear the Appeal of an Employee Dismissal

11.2 Report on Closed Session

12. 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: February 6, 2026
5 City Council Meeting – February 10, 2026
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
Members of the public can provide in-person comments at the meeting. 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/94266582877
Webinar ID: 942 6658 2877
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
January 27, 2026

1. CALL TO ORDER/ROLL CALL
The meeting was called to order at 7:01 p.m.

Attendee Name Title Status
Mark Armstrong Mayor Absent
Marisol Rubio Vice Mayor Present
Richard Adler Councilmember Present
Robert Jweinat Councilmember Present
Sridhar Verose Councilmember Present
Also in attendance: City Manager Steven Spedowfski, Assistant City Attorney Alicia Poon, City Clerk Joan Snashall, and Finance Director Jennifer Wakeman.

2. PLEDGE OF ALLEGIANCE

3. ANNOUNCEMENTS

4. PUBLIC COMMENT
Written public comment was received from Eric Franklin for Consent Calendar item 5.5, and Brian Swanson and Chirag Kathrani for Consent Calendar item 5.11.

5. CONSENT CALENDAR
Prior to the motion, Vice Mayor Rubio read the following statement for item 5.11 into the record. Ordinance 536 - Approving the Development Agreement by and Between the City of San Ramon and Sunset Development Company Relative to the Development Known as the Canopy (BR 8) Affordable Site (Canopy (BR 8) Affordable Site Development Agreement).

Cm. Verose's motion to approve the consent calendar items 5.1-5.11 was seconded by Cm. Adler. The motion passed 4-0-1-0. Mayor Armstrong was absent.

RESULT: ADOPTED [UNANIMOUS]
MOVER: Sridhar Verose, Councilmember
SECONDER: Richard Adler, Councilmember
AYES: Verose, Rubio, Adler, Jweinat
ABSENT: Armstrong

5.1 City Council - Special Meeting - Jan 13, 2026 6:00 PM Recommendation: Approve Minutes

5.2 City Council - Regular Meeting - Jan 13, 2026 7:00 PM

5.1 Packet Pg. 7
Minutes Acceptance: Minutes of Jan 27, 2026 7:00 PM (CONSENT CALENDAR) 2 City Council Meeting – January 27, 2026
Recommendation: Approve Minutes

5.3 Register of Demands as Presented by the City Treasurer (Period Ending December 31, 2025)
Recommendation: Approve Register of Demands

5.4 FY26 Mid-Year Budget Summary of Staffing Changes
Recommendation: Accept Report

5.5 Resolution No. 2026-016 - Authorizing the Mayor to Execute an Agreement with West Coast Arborist, Inc. for Tree Maintenance Services for an Initial Two-Year Term Beginning on July 1, 2026, and Ending June 30, 2028, with the Option to Renew the Agreement for Up to Three (3) Successive One-Year Terms, in an Amount Not to Exceed $5,250,000
Recommendation: Approve Resolution No. 2026-016

5.6 Resolution No. 2026-017 - Authorizing the Mayor to Execute an Agreement with Integrated Pest Control Management, Inc. for Pest Control Services at City Facilities for a Five-Year Term Beginning on July 1, 2026, and Ending June 30, 2031, in an Amount Not to Exceed $150,000
Recommendation: Approve Resolution No. 2026-017

5.7 Resolution No. 2026-018 - Authorizing the Mayor to Execute an Agreement with McNevin Cleaning Specialists, Inc. for Carpet and Upholstery Cleaning Services at City Facilities for an Initial One-Year Term Beginning on July 1, 2026, and Ending June 30, 2027, with the Option to Renew the Agreement for Up to Four (4) Successive One-Year Terms, in an Amount Not to Exceed $850,000 Recommendation: Approve Resolution No. 2026-018

5.8 Resolution No. 2026-019 - Authorizing the Filing of an Application with the Metropolitan Transportation Commission for Transportation Development Act Article 3 Grant Funds in the Amount of $243,257 for the Purchase and Installation of Accessible Pedestrian Signal Infrastructure at 19 Intersections Adjacent to School Sites And/Or Central Business District, as Part of the Pedestrian Enhancement Devices Project (CIP 975413)
Recommendation: Approve Resolution No. 2026-019

5.9 Resolution No. 2026-020 - Approving Amendment No. 1 to the Memorandum of Understanding with The San Ramon Police Officers' Association, Regarding Holiday Pay in Lieu and Discretionary Paid Time Off
Recommendation: Approve Resolution No. 2026-020

5.1 Packet Pg. 8
Minutes Acceptance: Minutes of Jan 27, 2026 7:00 PM (CONSENT CALENDAR) 3 City Council Meeting – January 27, 2026

5.10 Resolution No. 2026-021 - Repealing and Replacing Resolution No. 2026-004 Authorizing the Revisions to the Part-Time Temporary Employee Salary Ranges Within the Parks & Community Services Department and Authorizing Future Revisions Not to Exceed California’s Rate Increase for Annual Minimum Wage

5.11 Ordinance 536 - Approving the Development Agreement by and Between the City of San Ramon and Sunset Development Company Relative to the Development Known as the Canopy (BR 8) Affordable Site
Recommendation: Staff Recommends that the City Council Waive the Second Reading and Read by Title Only, and Adopt Ordinance (Next in Line) – Approving the Development Agreement by and Between 536

6. SPECIAL PRESENTATIONS

7. DEFERRED CONSENT ITEMS

8. UNFINISHED BUSINESS

9. NEW BUSINESS

9.1 Arts Advisory Committee Annual Report
Introduction by Recreation Supervisor Adam Chow, and presentation by Arts Advisory Committee Chair Ranjini Venkatachari.

No action was taken by the City Council for this item.

9.2 Audited Annual Comprehensive Financial Report for the City of San Ramon for the Fiscal Year Ended June 30, 2025
Recommendation: Staff Recommends that the City Council Review and Accept the Audited Annual Comprehensive Financial Report (ACFR) for the City of San Ramon for the Fiscal Year Ended June 30, 2025, as Presented and Allow for a Presentation by the City’s Independent Auditors, Maze and Associates Introduction and staff report by Finance Director Jennifer Walkman. Presentation by Whitney Crockett CPA, Vice President Maze and Associates.

Public comment was received from Chirag Kathrani. Written public comment was received from Brian Swanson.

The City Council provided comments and feedback to staff.

10. CITY MANAGER'S AND CITY COUNCIL MEMBERS' COMMENTS /

MATTERS INITIATED

11. ADJOURNMENT
The meeting was adjourned at 8:34 p.m.

5.1 Packet Pg. 9
Minutes Acceptance: Minutes of Jan 27, 2026 7:00 PM (CONSENT CALENDAR)

MINUTES OF THE

CITY OF SAN RAMON

CITY COUNCIL WORKSHOP
January 31, 2026

1. CALL TO ORDER/ROLL CALL
The Mayor called the meeting to order at 9:10 a.m.

Attendee Name Title Status
Mark Armstrong Mayor Present
Marisol Rubio Vice Mayor Present
Richard Adler Councilmember Present
Robert Jweinat Councilmember Present
Sridhar Verose Councilmember Present
Also in attendance: City Manager Steven Spedowfski, Assistant City Manager Scott Koll, Deputy City Manager Christina Franco, Assistant City Attorney Alicia Poon, Police Chief Becky Chestnut, Communications Manager Simone Finney, City Clerk Joan Snashall, Community Development Director Lauren Barr, Public Works Director Brian Bornstein, Finance Director Jennifer Wakeman, Human Resource Director Megan O'Donoghue, Division Manager Rod Wui, Division Manager Chris Weeks, Division Manager Brad Morris, Division Manager Rick Maria, Division Manager Cindy Yee, Division Manager Shane Hsieh, Division Manager Jon Bell, Chief Building Official Josh DeMello, and Office Manager Debbie Hince.

2. WORKSHOP

2.1 Continued Discussion of the City's Appeal Fee Structure Presentation by Community Development Director Lauren Barr.

The Mayor opened public comment. Public comment was received from Greg Carr, Chirage Kathrani, and Brian Swanson. Written public comment was received from Jim Blickenstaff, Susie Ferris-Indercum, Brian Swanson, and Vice Galla. The Mayor closed public comment.

The City Council provided feedback and direction to staff.

The City Council took a break at 11:14 a.m. and returned at 11:28 a.m.

2.2 Development of Goals for Fiscal Year 2026/2027
Introduction by City Manager Steven Spedowfski. The workshop was facilitated by Consultant Shawn Spano.

The Mayor opened public comment. Public comment was received from Bob Peoples and Brian Swanson. Written public comment was received from Brian Swanson. The Mayor closed public comment.

5.2 Packet Pg. 10
Minutes Acceptance: Minutes of Jan 31, 2026 9:00 AM (CONSENT CALENDAR) 2 City Council Meeting – January 31, 2026
The City Council took a break at 12:58 p.m. and returned at 1:31 p.m.

The Mayor opened public comment. There were no comments. The Mayor closed public comment.

The City Council provided feedback and direction to staff.

3. ADJOURNMENT
The meeting was adjourned at 3:32 p.m.

5.2 Packet Pg. 11
Minutes Acceptance: Minutes of Jan 31, 2026 9:00 AM (CONSENT CALENDAR)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Jennifer Wakeman, Finance Director
By: Jennifer Wakeman, Finance Director
SUBJECT: Other Post Employment Benefit (OPEB) Funding Status

RECOMMENDED ACTION
Staff recommends that the City Council review and accept this report on the Other Post Employment Benefit (OPEB) Funding Status.

EXECUTIVE SUMMARY
In the past, the City provided retirees with lifetime health, dental, and vision coverage which created a current and future liability. Demonstrating fiscal responsibility, in 2014 the City Council established a trust account to prefund retiree benefits by allocating assets to pay for this commitment. Since 2015, the Governmental Accounting Standards Board (GASB) has required the City to contract an annual actuarial valuation of other post-employment benefit commitments for the purpose of disclosing the liability in the City’s financials. Figures from the actuarial valuation are utilized in the City’s audit and include: the liability generated by this benefit, the assets held to cover the liability, and any shortfall or excess on the plan. This report also provides the Actuarially Determined Contribution (ADC), which is discussed in more detail later.

BACKGROUND/DISCUSSION
What is the “Other Post Employment Benefit”?
For employees hired before July 1, 2014, the City offered a lifetime retiree health benefit as follows:
(Note that employee groups are identified by their retirement plan; Safety refers to all sworn employees, while Miscellaneous refers to all non-sworn employees.) Miscellaneous employees hired before July 1, 2006 and Safety employees hired on or before July 1, 2007:
• Eligibility is retirement at age 50 with at least 5 years of CalPERS service and 4 years of City

5.3 Packet Pg. 12
service
• Includes dependents
• Medical, dental and vision premiums are made for retirees based on the following vesting schedule
0-3 years of service = No payment
4 to 7 years of service = 50% of the cost of premiums
8 to 11 years of service = 75% of the cost of premiums
12 or more years of service = 100% of the cost of premiums Miscellaneous employees hired between July 1, 2006 and June 30, 2014 and Safety employees hired between July 2, 2007 and June 30, 2014:
• Eligibility is retirement at age 50 with at least 5 years of CalPERS service • Includes dependents
• Medical, dental and vision premiums are made for retirees based on the following vesting schedule
0-4 years of service = No payment
5 years of service = 25% of the cost of premiums
Each additional service year = +5%
20 or more years of service = 100% of the cost of premiums For employees hired on or after July 1, 2014, the City switched to a defined contribution model and contributes a set percentage to a Retirement Health Savings Plan, which can be used to pay for medical, dental, and /or vision costs. With this model, a small future liability is still incurred because the City contracts with CalPERS for medical coverage and is subject to the Public Employees’ Medical and Hospital Care Act (PEMHCA). As a result of the City being contracted with CalPERS for health:
1) Eligible retirees must be allowed to remain in or enroll in a CalPERS medical plan 2) The City must pay at least the statutory minimum contribution for each eligible retiree on the City’s plan; calendar year 2024- $157 per month, 2025- $158 per month, 2026- $162 per month.

California Employers’ Benefit Trust (CERBT)
The California Employers’ Benefit Trust is a government OPEB trust fund program run by CalPERS (California Public Employees’ Retirement System). The purpose of this program is to pre-fund retiree benefits, so future retiree costs are covered, in a system that also generates investment income on contributions. The CERBT also facilitates reporting compliance, professional investment management, and transparency.

On November 14, 2014, the City Council approved participation in CERBT for purposes of prefunding the City’s long-term obligation for health benefits accrued to retired City employees.

Assets in this trust can only be used for payment of these benefits and may not be used for other purposes. As of the most recent statement for December 31, 2025, the City’s trust had a balance

5.3 Packet Pg. 13
of $41,021,773.

OPEB Actuarial Valuation Report
GASB Statement No. 75 “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions” was issued in June 2015 and amended later by GASB Statement No. 85.

These statements require governments to show the true cost of retiree health benefits, including retiree health subsidies.

The City’s most recent OPEB actuarial valuation report, issued October 27, 2025, reflected the asset and liability values as of June 30, 2024 and provided disclosure information necessary for the financial statements issued for the year ended June 30, 2025. In summary, the actuarial valuation report highlighted the following:

Total OPEB Liability $44,515,123
Fiduciary Net Position 34,889,862
Net OPEB Liability $ 9,625,261
In this case, Fiduciary Net Position is the market value of the assets in the trust at June 30, 2024.

The ratio of Fiduciary Net Position as a percentage of Total OPEB Liability was 78.38%.

Another important data point in this report is the Actuarially Determined Contribution (ADC), or the recommended contribution to the OPEB trust that, all factors remaining the same and if made every year, would enable the City to be fully funded after 20 years. For FY25, the ADC was $2,527,658, for FY26 it is $2,976,248, and for FY27 it is $2,915,700.

FISCAL ANALYSIS
This report is for informational purposes only, but the concepts and data provide context for upcoming discussions on the OPEB funding policy.

STEPS FOLLOWING APPROVAL
None

ATTACHMENT(S)
A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending June 30, 2025

5.3 Packet Pg. 14
City of San Ramon
GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending June 30, 2025 October 27, 2025
11750 Atwood Road
Auburn, California 95603
t: (415) 801‒5987 f: (415) 358‒8500
www.PrecisionActuarial.com

5.3.a
Packet Pg. 15
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending 11750 Atwood Road
Auburn, California 95603
www.PrecisionActuarial.com
(415) 801‒5987
October 27, 2025
Jennifer Wakeman
Finance Director
City of San Ramon
7000 Bollinger Canyon Road
San Ramon, California 94583
Re: City of San Ramon GASB 75 OPEB Plan Valuation Report Measured as of June 30, 2024 Dear Ms. Wakeman:

At your request, we completed an actuarial valuation of the retiree health and welfare benefits valued as of June 30, 2023, and measured as of June 30, 2024, for the City of San Ramon. This is a roll-forward valuation.

Please use the information in this report for your financial statements for the fiscal year ending June 30, 2025.

This valuation is based on input from the City and from CalPERS, as well as our understanding of GASB Statement No. 75 “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions” (GASB 75).

We greatly appreciate your business. If you have any questions, please feel free to call us at (415) 801‒5987.

Best Regards,
Roger T. Burton, FSA, MAAA, FCA
Corporate Solutions for the Modern World
Healthcare • Pension • Valuations • Financial Reporting • Claim Liabilities Self-Funded Plans • Actuarial Attestations • Creditable Coverage • Expert Witness DUNS: 079861610 CAGE: 7EC83 CA Supplier: 1798304

5.3.a
Packet Pg. 16
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Executive Summary
Overview 1
Accounting Summary 3
Reconciliation of the Change in the Total OPEB Liability 4 Accounting Information
Statement of Fiduciary Net Position 5
Statement of Changes to the Fiduciary Net Position 6
Changes in the Net OPEB Liability 7
Development of Deferred Outflows and Inflows of Resources 8 Expense and Deferred Outflows and Inflows 10
Interest on the Liability and Earnings, and Investment Gain/Loss 11 Reconciliation of Expense 12
Impact on the Statement of Net Position 13
Sample Journal Entries 14
Amortization of the Net OPEB Liability 16
Actuarially Determined Contribution (ADC) 17
Projection of Benefit Payments 18
Projection of Benefit Payments Chart 19
Projection of Contributions 20
Projection of Contributions Charts 21
Projection of Fiduciary Net Position (FNP) 22
Depletion Date Projection 23
Depletion Date Projection Chart 24
Schedule of Implicit Subsidy Liability (Not a Required Schedule) 25 Schedule of Deferred Outflows and Inflows of Resources 26 Schedule of Changes in the Net OPEB Liability and Related Ratios 27 Schedule of Changes in the Net OPEB Liability and Related Ratios Chart 28 Schedule of Investment Returns 29
Schedule of Contributions 30
Draft Notes to the Financial Statements 31
Basis of Valuation
Substantive Plan 37
Participant Summary 39
Participant Summary Charts 40
Actuarial Assumptions 41
Appendix
About GASB 75 44
Decrement Tables 49
Contents

5.3.a
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Executive Summary
Purpose of the Report
Valuation Date: June 30, 2023
Measurement Date: June 30, 2024
Report Date: June 30, 2025
Application to Financials
Changes Since the Prior Valuation
Statement on Future Measurements
Future actuarial measurements may differ significantly from the current measurements presented in this report due to factors such as the following: plan experience differing from that anticipated by the economic or demographic assumptions; increases or decreases expected as part of the natural operation of the methodology used for these measurements (such as the end of an amortization period or additional cost or contribution requirements based on the plan's funded status); and changes in plan provisions or applicable law. Due to the limited scope of our assignment, we did not perform an analysis of the potential range of such future measurements.
• Assets
The report also provides the actuarially determined contributions for funding purposes to be made in the fiscal years ending June 30, 2025 and 2026.
• Discount rate from 5.78% to 6.10%
• Benefit payments
• Contributions
Overview
Precision Actuarial prepared this report to meet employer financial accounting requirements under GASB Statement No. 75 “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions” (GASB 75), issued in June 2015, as amended by GASB Statement No. 85. This report includes information with respect to the obligation to provide future retiree health and welfare benefits for the fiscal year ending June 30, 2025.

The City should use the liabilities, assets, and expense measured as of June 30, 2024, for its financial statements for the year ending June 30, 2025.

This valuation is a roll-forward of the valuation produced for the prior fiscal year. We updated:

This report provides assets, liabilities, and expenses for use in the City's 2025 financial reports.

Update procedures were used to roll the total OPEB liability forward to the measurement date.

Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 1

5.3.a
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Executive Summary
Actuarial Certification
Roger T. Burton, FSA, MAAA, FCA E. Scott Lanham, FSA, MAAA, FCA, EA Chief Actuary Senior Consulting Actuary
The undersigneds are members of the American Academy of Actuaries and meet the Qualification Standards of the American Academy of Actuaries to render the actuarial opinion contained herein.

There is no relationship between Precision Actuarial, its owners, subcontractors, or staff; TrueComp; or the City of San Ramon beyond the contractual services that we perform for the City of San Ramon.

No third-party recipient of Precision Actuarial's work product should rely solely on Precision Actuarial's work product. Any third-party recipient should engage qualified professionals for advice appropriate to their own needs.

Overview
We based the results in this report on this information, along with the actuarial assumptions and methods used herein. In our opinion, the assumptions used represent reasonable expectations of anticipated plan experience.

We reviewed the census information for reasonableness, but we did not audit it.

Actuarial computations under GASB 75 fulfill employer accounting and financial reporting requirements. The calculations are consistent with our understanding of GASB 75. Determinations for purposes other than meeting employer financial accounting requirements may be significantly different from the results in our report.

Accordingly, additional determinations may be necessary for other purposes, such as judging benefit security at termination.

On the basis of the foregoing, we hereby certify that, to the best of our knowledge and belief, the report is complete and accurate and that we prepared it in accordance with generally recognized and accepted actuarial principles and practices which are consistent with the applicable "Actuarial Standards of Practice" and "Actuarial Compliance Guidelines" as promulgated by the American Academy of Actuaries.

Our determinations reflect the provisions and methods prescribed by GASB 75. In preparing this report, we relied on assets, employee census, plan design, and administrative fees provided directly or indirectly by the plan sponsor, and demographic assumptions provided by CalPERS. CalPERS' actuaries set the premium rates using community rating. We did not attempt to verify that the community-rated premium rates represent the true cost of claims and administrative fees.

It is our professional judgment that the combined effect of the assumptions and methods applied in developing this report, other than those prescribed, set by law, or that we did not select and are unable to assess for reasonableness for the purpose of the measurement, is expected to have no significant bias on the results.

We measured the plan's benefit obligations in this valuation using the appropriate methods prescribed by GASB and Actuarial Standards of Practice. We measured the plan's assets using the market value. The funded status measure reflects the comparison of plan assets to obligations. The funded status measure is appropriate for assessing the sufficiency of the plan's assets to cover the estimated cost of settling the plan's benefit obligations. The funded status measure shows what percentage of the plan's benefit obligations are covered by the plan's assets. The measure is also appropriate for assessing the need for, or amount of, future contributions, as those amounts are recalculated periodically to reflect updates in the obligations and assets.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Executive Summary
A summary of the key valuation results follows. Prior Report Current Report Valuation Date: June 30, 2023 June 30, 2023
Measurement Date: June 30, 2023 June 30, 2024
Report Date: June 30, 2024 June 30, 2025
Present Value of Future Benefits (PVFB)
Active Employees 25,460,948 $ $ 23,879,537
Retirees + 29,305,345 29,126,697
Total Present Value of Future Benefits = 54,766,293 53,006,234 Present Value of Future Normal Costs (PVFNC) − 9,788,887 8,491,111 Total OPEB Liability (TOL) = 44,977,406 $ 44,515,123 $
OPEB Liability
Active Employees $ 15,672,061 $ 15,388,426
Retirees + 29,305,345 29,126,697
Total OPEB Liability (TOL) = 44,977,406 44,515,123
Fiduciary Net Position (FNP) − 33,964,085 34,889,862
Net OPEB Liability (NOL) = 11,013,321 $ 9,625,261 $
Plan FNP as a Percentage of the TOL 75.51% 78.38%
Plan FNP as a Percentage of the PVFB 62.02% 65.82%
Covered Payroll 33,940,588 $ $ 36,020,512
Net OPEB Liability as a Percentage of Covered Payroll 32.45% 26.72% Measurement Period: 2022–2023 2023–2024
Reporting Period: 2023–2024 2024–2025
Expense $ 3,774,396 $ 3,582,011
Actuarially Determined Contribution (ADC)* 2,321,485 2,120,006 *The Actuarially Determined Contribution includes the implicit subsidy. It is not the amount that the City contributes directly to the fund. See page 17 for the City's direct contribution.

Accounting Summary
Net Position Chart (NOL not shown if  0)
FNP
$33,964,085
FNP
$34,889,862
NOL
$11,013,321
NOL
$9,625,261
TOL
$44,977,406
TOL
$44,515,123
2024 2025
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Executive Summary
Total OPEB Liability as of Measurement Date June 30, 2023 / Report Date June 30, 2024 $ 44,977,406
Service Cost 1,036,320
Interest Cost 2,585,043
Differences Between Expected and Actual Experience 8,646 Changes of Assumptions
Change in Discount Rate from 5.78% to 6.10% (1,512,728) Total Changes of Assumptions (1,512,728)
Benefit Payments (1,834,145)
Implicit Subsidy (745,419)
Total OPEB Liability as of Measurement Date June 30, 2024 / Report Date June 30, 2025 $ 44,515,123
Reconciliation of the Change in the Total OPEB Liability Reconciliation of the Change in the Total OPEB Liability A detailed reconciliation of the changes to the Total OPEB Liability since the prior valuation report follows. ($1,512,728)
($1,834,145)
($745,419)
$1,036,320
$2,585,043 $8,646
$44,977,406 $44,515,123
$10.0 M
$20.0 M
$30.0 M
$40.0 M
$50.0 M
$60.0 M
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Measurement Date: June 30, 2024
Report Date: June 30, 2025
Assets
Cash and Deposits $ -
Securities Lending Cash Collateral -
Total Cash -
Receivables:

Contributions -
Due from Broker for Investments Sold -
Investment Income (Interest on Investments) -
Other -
Total Receivables -
Investments:

Domestic Fixed Income Securities -
Domestic Equities -
Investment Funds 34,889,862
International Equities -
Real Estate -
Total Investments 34,889,862
Total Assets $ 34,889,862
Liabilities
Payables:

Investment Management Fees $ -
Due to Broker for Investments Purchased -
Collateral Payable for Securities Lending -
Other -
Total Liabilities $ -
Net Position Restricted for Postemployment Benefits Other than Pensions $ 34,889,862 Statement of Fiduciary Net Position
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Measurement Date: June 30, 2023 June 30, 2024
Report Date: June 30, 2024 June 30, 2025
Additions
Investment Income:

Net Appreciation in the Fair Value of Investments $ 1,242,694 $ 2,778,820 Interest and Dividends - -
Less Investment Expense, Other than from Securities Lending − - 12,434 Net Income from Investing, Other than from Securities
Lending 1,230,260 2,778,820
Securities Lending Income - -
Less Securities Lending Expense − - -
Net Income from Securities Lending - -
Other Income/(Expense) 14,627 (7,958)
Net Investment Income (a) 2,770,862 1,244,887
Contributions:

Employer — City's Contributions - -
Employer — Implicit Subsidy 745,419 611,026
Total Contributions (b) 745,419 611,026
Total Additions (c) = (a) + (b) 1,855,913 3,516,281
Deductions
Benefit Payments 1,778,632 1,834,145
Implicit Subsidy Credit 611,026 745,419
Administrative Expense 17,006 10,940
Total Deductions (d) 2,406,664 2,590,504
Net Increase in Net Position = (c) − (d) (550,751) 925,777 Net Position Restricted for Postemployment Benefits Other than Pensions Beginning of Year 34,514,836 33,964,085
Net Increase in Net Position (550,751) 925,777
End of Year $ 33,964,085 34,889,862 $
Statement of Changes to the Fiduciary Net Position
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
(a) (b) (c) = (a) ‒ (b)
Balance as of:

Measurement Date June 30, 2023 /
Report Date June 30, 2024 $ 33,964,085 44,977,406 $ 11,013,321 $ Changes for the year:

Service Cost 1,036,320 1,036,320
Interest 2,585,043 2,585,043
Changes of Benefit Terms - -
Differences Between Expected and Actual
Experience 8,646 8,646
Changes of Assumptions (1,512,728) (1,512,728)
Net Investment Income 2,778,820 (2,778,820)
Contributions
Employer — City's Contributions - -
Employer — Implicit Subsidy 745,419 (745,419)
Benefit Payments (1,834,145) (1,834,145) -
Implicit Subsidy (745,419) (745,419) -
Administrative Expense (10,940) 10,940
Other Miscellaneous Income/(Expense) - (7,958) 7,958
Net Change 925,777 (462,283) (1,388,060)
Balance as of:

Measurement Date June 30, 2024 /
Report Date June 30, 2025 $ 34,889,862 44,515,123 $ 9,625,261 $ The funded status of the Plan as of the fiscal year-end, as well as other required disclosure information, follows.

Increase / (Decrease)
Changes in the Net OPEB Liability
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Balances as of Measurement Date June 30, 2024 / Report Date June 30, 2025Deferred Outflows and Inflows of Resources Arising from Differences Between Expected and Actual Experience Measurement Date — June 30:

Experience Losses
(a)
Experience Gains
(b)
Amounts Recognized in Expense Through
Measurement Date June 30, 2024
(c)
Deferred Outflows of
Resources
(a) − (c)
Deferred Inflows of
Resources
(b) − (c)
2017 $ - - $ - $ - $ - $
2018 - - - - -
2019 185,869 - 139,404 46,465 -
2020 - - - - -
2021 2,049,882 - 1,181,492 868,390 -
2022 14,311 - 6,225 8,086 -
2023 3,500,381 - 843,466 2,656,915 -
2024 8,646 - 1,042 7,604 -
Total $ - 3,587,460 $
Deferred Outflows and Inflows of Resources Arising from Changes in Assumptions Measurement Date — June 30:

Increase in Total
Liability
(a)
Decrease in Total
Liability
(b)
Amounts Recognized in Expense Through
Measurement Date June 30, 2024
(c)
Deferred Outflows of
Resources
(a) − (c)
Deferred Inflows of
Resources
(b) − (c)
2017 $ - - $ - $ - $ $ -
2018 - - - - -
2019 751,478 - 563,610 187,868 -2020 - - - - -
2021 - (2,475,853) (1,427,008) - (1,048,845)
2022 5,279,367 - 2,295,378 2,983,989 -
2023 - (741,565) (178,692) - (562,873)
2024 - (1,512,728) (182,257) - (1,330,471)Total $ 3,171,857 $ (2,942,189) Development of Deferred Outflows and Inflows of Resources Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 8 5.3.a Packet Pg. 25
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Balances as of Measurement Date June 30, 2024 / Report Date June 30, 2025Deferred Outflows and Inflows of Resources Arising from Differences Between Projected and Actual Earnings on Investments Measurement Date — June 30:

Investment Earnings
Less Than Projected
(a)
Investment Earnings
Greater Than
Projected
(b)
Amounts Recognized
in Expense Through
Measurement Date
June 30, 2024
(c)
Deferred Outflows of
Resources
(d) = (a) − (c)
Deferred Inflows of
Resources
(e) = (b) − (c)
Net
(f) = (d) + (e)
2017 - $ (184,027) $ (184,027) $ - $ - $
2018 72,376 - 72,376 - -
2019 - (206,190) (206,190) - -
2020 283,133 - 283,133 - -
2021 - (4,317,021) (3,453,620) - (863,401)
2022 7,030,464 - 4,218,279 2,812,185 -
2023 169,835 - 67,934 101,901 -
2024 - (1,391,409) (278,282) - (1,113,127)
Total $ (1,976,528) 2,914,086 $ 937,558 $
Development of Deferred Outflows and Inflows of Resources Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 9 5.3.a Packet Pg. 26
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Measurement Period: 2022–2023 2023–2024
Reporting Period: 2023–2024 2024–2025
Expense
Service Cost 1,029,240 $ $ 1,036,320
Interest on Total OPEB Liability 2,395,450 2,585,043
Changes of Benefit Terms - -
Recognized Differences Between Expected and Actual
Experience
742,415 743,457
Recognized Changes of Assumptions 412,963 230,706
Projected Earnings on OPEB Plan Investments (1,400,095) (1,387,411) Recognized Differences Between Projected and Actual
Earnings 592,044 354,998
Administrative Expense 17,006 10,940
Other Miscellaneous (Income)/Expense (14,627) 7,958
Total Expense $ 3,774,396 $ 3,582,011
Deferred Outflows and Inflows of Resources
Deferred Outflows of
Resources
(Deferred Inflows of
Resources)
Differences Between Expected and Actual Experience $ 3,587,460 $ - Changes of Assumptions 3,171,857 (2,942,189)
Net Difference Between Projected and Actual Earnings on Plan Investments 937,558 -
Contributions Subsequent to the Measurement Date - 2,588,068 Total $ (2,942,189) 10,284,943 $
Report Year Ending June 30:

Deferred
Outflows/(Inflows)
2026 $ 1,272,540
2027 2,135,935
2028 616,361
2029 563,363
2030 151,172
Remaining 15,315
Expense and Deferred Outflows and Inflows
Report Year Ending June 30, 2025
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
For the report year ending June 30, 2025
Interest on Total OPEB Liability
Amount for
Period
(a)
Portion of
Period
(b)
Interest Rate
(c)
Interest on the Total
OPEB Liability
(d) = (a) × (b) × (c)
Beginning Total OPEB Liability 44,977,406 $ 100% 5.78% 2,599,694 $ Service Cost 1,036,320 100% 5.78% 59,899
Benefit Payments (1,834,145) 50% 5.78% (53,007)
Implicit Subsidy (745,419) 50% 5.78% (21,543)
Total Interest on Total OPEB Liability 2,585,043 $
Projected Earnings on Plan
Investments
Amount for
Period
(a)
Portion of
Period
(b)
Projected Rate
of Return
(c)
Projected Earnings
(d) = (a) × (b) × (c)
Beginning Plan Fiduciary Net
Position excluding Receivables $ 100% 4.20% 1,426,492 33,964,085 $ Employer Contributions - 50% 4.20% -
Benefit Payments from Trust (1,834,145) 50% 4.20% (38,517) Administrative Expense (10,940) 50% 4.20% (230)
Other Miscellaneous
Income/(Expense) 100% 4.20% (334) (7,958)
Total Projected Earnings 1,387,411
(Investment Expense) -
Net Projected Earnings $ 1,387,411
Investment Gain / Loss Amount
Net Projected Earnings $ 1,387,411
Actual Net Earnings − 2,778,820
Investment (Gain) / Loss $ (1,391,409)
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Asset / (Liability) Deferred Outflows / (Inflows) Expense / (Credit) Asset / (Liability) Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
Differences
Between
Expected and
Actual
Experience
Changes in
Assumptions
Differences
Between
Projected and
Actual Earnings
on Investments
Contributions
Subsequent to the
Measurement Date Net Deferrals Expense
Impact on the
Statement of Net
Position
(a) (b) (c) = (a) + (b) (d) (e) (f) (g) (h) = ∑[(d):(g)] (i) (j) = (c) + (h) − (i) Balance as of:Measurement Date June 30, 2023 /Report Date June 30, 2024 $ (44,977,406) $ 33,964,085 $ (11,013,321) $ 4,322,271 $ 1,973,102 $ 2,683,965 $ 745,419 $ 9,724,757 $ (1,288,564) Service Cost (1,036,320) (1,036,320) 1,036,320Interest on Total OPEB Liability (2,585,043) (2,585,043) 2,585,043 Changes of Benefit Terms - - -Differences Between Expected and Actual Experience (8,646) (8,646) 8,646 8,646 - Changes in Assumptions 1,512,728 1,512,728 (1,512,728) (1,512,728) - Differences Between Projected and Actual Earnings on Investments 1,391,409 1,391,409 (1,391,409) (1,391,409) - Projected Earnings on OPEB Plan Investments 1,387,411 1,387,411 (1,387,411) Contributions
Employer — City's Contribution - - -
Employer — Implicit Subsidy 745,419 745,419 745,419
Benefit Payments 1,834,145 (1,834,145) - -
Implicit Subsidy 745,419 (745,419) - -Administrative Expense (10,940) (10,940) 10,940Other Income/(Expense) (7,958) (7,958) 7,958 Recognition of Differences Between Expected and Actual Experience (743,457) (743,457) 743,457Recognition of Changes in Assumptions (230,706) (230,706) 230,706 Recognition of Differences Between Projected and Actual Earnings on Investments (354,998) (354,998) 354,998Recognition of Contributions Subsequent to the Measurement Date (745,419) (745,419) (745,419) Contributions Subsequent to the Measurement Date 2,588,068 2,588,068 2,588,068 Annual Expense $ (3,582,011) 3,582,011
Net Change 462,283 925,777 1,388,060 (734,811) (1,743,434) (1,746,407) 1,842,649 (2,382,003) (993,943) Balance as of:Measurement Date June 30, 2024 /Report Date June 30, 2025 $ 34,889,862 (44,515,123) $ (9,625,261) $ 3,587,460 $ 229,668 $ $ 937,558 $ 2,588,068 $ 7,342,754 $ (2,282,507) Reconciliation of Expense
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Impact on the Statement of Net Position
Measurement Date: June 30, 2023 June 30, 2024
Report Date: June 30, 2024 June 30, 2025
Total OPEB Liability / (Asset) $ 44,977,406 $ 44,515,123 $ (462,283) (Fiduciary Net Position) (33,964,085) (34,889,862) (925,777) Net OPEB Liability / (Asset) 11,013,321 9,625,261 (1,388,060) Deferred Amounts
Deferred Inflows 2,057,816 2,942,189 884,373
(Deferred Outflows) (11,782,573) (10,284,943) 1,497,630 Net Deferred Inflows / (Outflows) (9,724,757) (7,342,754) 2,382,003 Impact on the Statement of Net Position 1,288,564 2,282,507 993,943 Change in Net Position During Report Year
Measurement Date: June 30, 2024
Report Date: June 30, 2025
Impact on the Statement of Net Position, Report
Year Ending June 30, 2024 1,288,564
OPEB Expense / (Income) 3,582,011
(Employer Contributions Reported for the Year) (2,588,068) (Adjustment to Employer Contributions Reported
in the Prior Year) -
Impact on the Statement of Net Position for
the Report Year Ending June 30, 2025 2,282,507
OPEB Expense
Measurement Date: June 30, 2024
Report Date: June 30, 2025
Deterioration / (Improvement) in Net Position 993,943
Employer Contributions Reported for the Year 2,588,068
Adjustment to Employer Contributions Reported
in the Prior Year -
OPEB Expense / (Income) for the Report Year
Ending June 30, 2025 3,582,011
Impact on the Statement of Net Position
Change During Period
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Debit (Outflow) Credit (Inflow)
Net OPEB Liability/Asset $ - $ 11,013,321
Differences between Expected and Actual
Experience 4,322,271 -
Changes of Assumptions 4,030,918 2,057,816
Differences between Projected and Actual
Investment Earnings 2,683,965 -
Contributions Subsequent to the
Measurement Date 745,419 -
Impact on Statement of Net Position 1,288,564 -
Debit (Outflow) Credit (Inflow)
Net OPEB Liability/Asset $ - $ 9,625,261
Differences between Expected and Actual
Experience 3,587,460 -
Changes of Assumptions 3,171,857 2,942,189
Differences between Projected and Actual
Investment Earnings 937,558 -
Contributions Subsequent to the
Measurement Date 2,588,068 -
Impact on Statement of Net Position 2,282,507 -
Debit Credit
Net OPEB Liability/Asset $ 1,388,060 $ -
Deferred Outflows - 734,811
Deferred Inflows - -
Deferred Outflows - 859,061
Deferred Inflows - 884,373
Deferred Outflows - 1,746,407
Deferred Inflows - -
Contributions Subsequent to the
Measurement Date Deferred Outflows 1,842,649 -
OPEB Expense/Credit 993,943 -
Total 4,224,652 4,224,652
Change to the Impact on the Statement of
Net Position 993,943 -
Differences between Projected and Actual
Investment Earnings
Differences between Expected and Actual
Experience
Changes of Assumptions
OPEB-Expense Journal Entries
Sample Journal Entries
Suggested Journal Entries for the Report Year ending June 30, 2025 Beginning Balance
Ending Balance
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Debit Credit
$ 745,419 $ -
- 745,419
2,588,068 -
- 2,588,068
Debit Credit
$ - $ -
- -
Debit Credit
$ 745,419 $ -
Premium Expense During the Fiscal Year - 745,419
1 The entries here assume that when cash is used to pay benefits that the trust does not reimburse, an account called "Employer Contributions for Retiree Benefits During the Fiscal Year" was debited (increased).

These entries reassign the benefit payments to the OPEB Expense. If the OPEB Expense account was originally debited, then these entries are unnecessary.
2 These entries assume that when premiums are paid for active employees, an account called "Premium Expense During the Fiscal Year" is debited (increased). This entry reverses the portion of the premium payments that represent implicit subsidies, recorded as a retiree liability, and assigns that value to the OPEB Expense.

OPEB Expense
Journal Entries — Benefits Paid Outside of the Trust1
OPEB Expense
Employer Contributions for Retiree Benefits During the Fiscal Year
Journal Entries — Implicit Subsidy2
OPEB Expense
Contributions Subsequent to the Measurement Date:

Fiscal Year 2024–2025
Sample Journal Entries
Suggested Journal Entries for the Report Year ending June 30, 2025 Journal Entries — Deferred Outflows
Net OPEB Liability/Asset
Contributions Subsequent to the Measurement Date:

Fiscal Year 2023–2024
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
8 years
Historical Historical
Measurement Period: 2023–2024 2024–2025 2025–2026
Report Date (June 30): 2025 2026 2027
Total OPEB Liability $ 46,027,851 42,218,590 $ 47,027,340 $ Fiduciary Net Position − 33,474,713 36,225,569 35,108,774 Net OPEB Liability = 5,993,021 $ 12,553,138 $ 11,918,566 $ All values measured at the beginning of the measurement period.

Amortization Type Open Open Open
Interest Rate Used to Determine Amortization 5.84% 5.78% 5.78% Assumed Rate of Payroll Growth 2.80% 2.80% 2.80%
Amortization Period 6.9 years 8 years 8 years
Amount Recognized, Beginning of Year $ 1,730,487 944,970 $ 1,643,009 $ It is the policy of the City to allow negative amortizations.

A summary of the information used to establish the amortization amount for the current year and the following year, with respect to the Net OPEB Liability, follows. If the Net OPEB Liability is negative, it is an asset.

Amortization of the Net OPEB Liability
The City is amortizing the net OPEB liability using a level-percent-of-pay method on an open basis. Remaining years of amortization as of the report date of June 30, 2025:

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Historical Historical
Measurement Period: 2023–2024 2024–2025 2025–2026
Report Date (June 30): 2025 2026 2027
Service Cost $ 1,058,059 $ 1,065,337 $ 1,095,166
Amortization of the Net OPEB Liability 944,970 1,730,487 1,643,009 Administrative Expense - 17,797 18,206
Interest 162,627 116,977 159,319
ADC $ 2,120,006 $ 2,976,248 $ 2,915,700
Discount Rate for ADC Calculation 5.84% 5.78% 5.78%
ADC Components
City's Contribution to the Trust Fund $ - $ 2,188,708 $ 2,040,213 Credit for Retiree Benefit Payments Outside of the Trust 1,817,242 - - Credit for Implicit Subsidy 787,540 710,416 875,487
ADC 2,527,658 $ 2,976,248 $ 2,915,700 $
ADC as a Percentage of Payroll 7.02% 8.30% 7.66%
City's Funding Policy
The plan's funding policy will produce high contrbiution amounts until the unfunded amount is fully amortized in 2031 and then will reduce to an amount to cover the service cost, with interest, going forward.

The City's funding policy is to contribute 100% of the ADC each year until the plan is fully funded, and then contribute the greater of the service cost plus the administrative expense (with interest on both) or the total of the benefit payments and the implicit subsidy.

The ADC is the sum of the service cost, the amortization of the net OPEB liability, and the administrative expense, plus interest (if applicable). For payment of the ADC, however, it comprises three parts: the benefit payments paid outside of the Trust Fund, the credit for the implicit subsidy, and the contribution to the Trust Fund. If the total of the service cost, amortization, and the administrative expense is less than the total of the benefit payments and implicit subsidy (if benefit payments are paid outside of the Trust Fund), the contribution to the Trust Fund will be negative and is typically set to zero.

Actuarially Determined Contribution (ADC)
The calculation of the Actuarially Determined Contribution (ADC) follows. The ADC is based on the City's funding policy. The ADC is calculated as of the end of the year.

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5.3.a
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Current Retirees Future Retirees Total Current Retirees Future Retirees Total 2025 $ 1,775,973 $ 146,016 $ 1,921,989 $ 709,263 $ 78,277 $ 787,540 $ 2,709,529 2026 1,806,602 245,630 2,052,232 744,515 130,972 875,487 2,927,719 2027 1,798,375 347,180 2,145,555 739,668 173,998 913,666 3,059,221 2028 1,748,889 434,716 2,183,605 684,034 204,554 888,588 3,072,193 2029 1,727,458 551,430 2,278,888 640,357 268,446 908,803 3,187,691 2030 1,663,799 646,548 2,310,347 590,294 301,762 892,056 3,202,403 2031 1,641,699 738,794 2,380,493 575,972 344,695 920,667 3,301,160 2032 1,609,921 841,250 2,451,171 532,835 402,865 935,700 3,386,871 2033 1,556,655 966,684 2,523,339 464,143 487,315 951,458 3,474,797 2034 1,572,133 1,059,481 2,631,614 437,729 550,098 987,827 3,619,441 2035 1,471,813 1,163,815 2,635,628 323,624 622,858 946,482 3,582,110 2036 1,404,781 1,269,652 2,674,433 200,672 707,485 908,157 3,582,590 2037 1,415,397 1,358,038 2,773,435 139,688 764,467 904,155 3,677,590 2038 1,406,602 1,447,508 2,854,110 84,995 816,102 901,097 3,755,2072039 1,409,862 1,529,818 2,939,680 88,660 857,805 946,465 3,886,1452040 1,409,513 1,607,533 3,017,046 66,589 918,167 984,756 4,001,8022041 1,405,463 1,597,932 3,003,395 79,527 860,267 939,794 3,943,1892042 1,397,635 1,644,347 3,041,982 100,452 879,847 980,299 4,022,281 2043 1,385,889 1,725,609 3,111,498 104,650 945,385 1,050,035 4,161,533 2044 1,370,076 1,711,212 3,081,288 108,980 893,604 1,002,584 4,083,872 2045 1,327,374 1,666,480 2,993,854 94,113 840,891 935,004 3,928,858 2046 1,280,262 1,683,773 2,964,035 79,087 871,496 950,583 3,914,6182047 1,200,232 1,700,321 2,900,553 48,888 891,052 939,940 3,840,493 ⇣⇣ ⇣ ⇣ ⇣ ⇣ ⇣ ⇣
Projection of Benefit Payments
Projected benefit payments for current participants follow. "Future Retirees" are employees currently working, but projected to retire and receive benefits. The projections do not include benefits for employees hired in the future.

Period Ending June 30:

Projected Retiree Benefit Payments Implicit Subsidy
Grand Total
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 18 5.3.a Packet Pg. 35
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
$-
$500,000
$1,000,000 $1,500,000 $2,000,000 $2,500,000 $3,000,000 $3,500,000 $4,000,000 $4,500,000 Projected Benefit Payments for Current Participants
Current Retirees Benefit Payments Future Retirees Benefit PaymentsCurrent Retirees Implicit Subsidy Future Retirees Implicit Subsidy Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 19 5.3.a Packet Pg. 36
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
(a) (b) (c) (d) = (f) − (e) (e) = (b) × 2.90%** (f) = (c) × 5.59% 2025 $ 2,197,870 34,831,216 $ 37,029,086 $ 2,912,510 $ 63,738 $ 2,976,248 $ 2026 34,329,627 3,736,273 38,065,900 2,017,830 108,352 2,126,182 2027 33,855,430 5,276,316 39,131,746 2,032,702 153,013 2,185,715 2028 33,318,913 6,908,521 40,227,434 2,046,568 200,347 2,246,915 2029 32,624,516 8,729,286 41,353,802 2,056,680 253,149 2,309,829 2030 31,913,264 10,598,444 42,511,708 2,067,149 307,355 2,374,5042031 31,254,583 12,447,453 43,702,036 2,080,014 360,976 2,440,9902032 30,349,273 14,576,419 44,925,692 2,086,622 422,716 2,509,3382033 29,595,390 16,588,222 46,183,612 856,202 481,058 1,337,260 2034 28,813,554 18,663,199 47,476,753 833,470 541,233 1,374,703 2035 28,095,616 20,710,486 48,806,102 812,591 600,604 1,413,195 2036 27,229,384 22,943,289 50,172,673 787,409 665,355 1,452,764 2037 26,428,789 25,148,718 51,577,507 764,129 729,313 1,493,442 2038 25,597,525 27,424,152 53,021,677 739,958 795,300 1,535,258 2039 24,782,394 29,723,891 54,506,285 716,252 861,993 1,578,245 2040 24,010,380 32,022,080 56,032,460 693,796 928,640 1,622,436 2041 23,014,737 34,586,632 57,601,369 664,853 1,003,012 1,667,8652042 21,917,452 37,296,756 59,214,208 632,959 1,081,606 1,714,5652043 20,859,154 40,013,052 602,194 60,872,206 1,160,379 1,762,573 2044 19,713,674 42,862,953 62,576,627 568,899 1,243,026 1,811,925 2045 18,546,554 45,782,218 64,328,772 534,974 1,327,684 1,862,658 2046 17,272,887 48,857,091 66,129,978 497,957 1,416,856 1,914,813 2047 16,005,554 51,976,064 67,981,618 461,122 1,507,306 1,968,428 ⇣⇣ ⇣ ⇣ ⇣ ⇣ ⇣
*The contributions for the first two years are calculated separately. Contributions for subsequent years use the percentages shown.**The service cost percentage was determined in the prior report. If benefit payments are higher, they are used in place of the calculated amount.

Projection of Contributions
Payroll Projected Contributions*
Measurement Period Ending June 30:

Current Employees Future Employees Total
Related to Payroll of
Future Employees
Total Employer
Current Participants Contributions
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 20 5.3.a Packet Pg. 37
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Projection of Contributions Charts
Projected Payroll for Current and Future Employees
Projected Employer Contributions for Current and Future Plan Participants $100.0 M
$200.0 M
$300.0 M
$400.0 M
$500.0 M
$600.0 M
$700.0 M
$800.0 M
$900.0 M
$1,000.0 M
Projected Payroll
Series3 Series5 Series1
$0.0 M
$0.0 M
$0.0 M
$0.0 M
$0.0 M
$0.0 M
Projected Employer Contributions
Current Participants
$20.0 M
$40.0 M
$60.0 M
$80.0 M
$100.0 M
$120.0 M
$140.0 M
Projected Payroll
Current Employees Future Employees
$0.5 M
$1.0 M
$1.5 M
$2.0 M
$2.5 M
$3.0 M
$3.5 M
$4.0 M
Projected Employer Contributions
Current Participants — Employer Future Participants
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5.3.a
Packet Pg. 38
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Measurement Period Ending June 30:

Investment
Rate of
Return
(a)
Projected
Beginning FNP
(b)
Total Contributions
for Current
Participants
(c)
Projected Benefit
Payments (Including
Implicit Subsidy)
(d)
Projected
Administrative
Expense
(e)
Projected
Investment
Earnings
(f)
Projected Ending
FNP
(g) =  [(b) : (f)]
2025 6.10% $ 38,572,885 $ 2,912,510 $ (2,709,529) $ (10,940) $ 2,358,803 $ 41,123,729 2026 6.10% 41,123,729 2,017,830 (2,927,719) (11,192) 2,480,454 42,683,102 2027 6.10% 42,683,102 2,032,702 (3,059,221) (11,449) 2,572,011 44,217,145 2028 6.10% 44,217,145 2,046,568 (3,072,193) (11,712) 2,665,607 45,845,415 2029 6.10% 45,845,415 2,056,680 (3,187,691) (11,981) 2,761,709 47,464,132 2030 6.10% 47,464,132 2,067,149 (3,202,403) (12,257) 2,860,313 49,176,934 2031 6.10% 49,176,934 2,080,014 (3,301,160) (12,539) 2,962,166 50,905,415 2032 6.10% 50,905,415 2,086,622 (3,386,871) (12,827) 3,065,181 52,657,520 2033 6.10% 52,657,520 856,202 (3,474,797) (13,122) 3,131,841 53,157,6442034 6.10% 53,157,644 833,470 (3,619,441) (13,424) 3,157,235 53,515,4842035 6.10% 53,515,484 812,591 (3,582,110) (13,733) 3,179,555 53,911,7872036 6.10% 53,911,787 787,409 (3,582,590) (14,049) 3,202,937 54,305,4942037 6.10% 54,305,494 764,129 (3,677,590) (14,372) 3,223,336 54,600,9972038 6.10% 54,600,997 739,958 (3,755,207) (14,703) 3,238,247 54,809,2922039 6.10% 54,809,292 716,252 (3,886,145) (15,041) 3,246,226 54,870,584 2040 6.10% 54,870,584 693,796 (4,001,802) (15,387) 3,245,742 54,792,9332041 6.10% 54,792,933 664,853 (3,943,189) (15,741) 3,241,900 54,740,7562042 6.10% 54,740,756 632,959 (4,022,281) (16,103) 3,235,321 54,570,6522043 6.10% 54,570,652 602,194 (4,161,533) (16,473) 3,219,748 54,214,5882044 6.10% 54,214,588 568,899 (4,083,872) (16,852) 3,199,369 53,882,1322045 6.10% 53,882,132 534,974 (3,928,858) (17,240) 3,182,771 53,653,7792046 6.10% 53,653,779 497,957 (3,914,618) (17,637) 3,168,134 53,387,6152047 6.10% 53,387,615 461,122 (3,840,493) (18,043) 3,153,023 53,143,224 ⇣⇣ ⇣ ⇣ ⇣ ⇣ ⇣ ⇣
Projection of Fiduciary Net Position (FNP)
Current Participants Only
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 22 5.3.a Packet Pg. 39
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
The investment earnings are determined using an investment rate of return of 6.10%.

Measurement Period Ending June 30:

Projected
Beginning
Fiduciary Net
Position
Total Projected
Benefit Payments
Funded Portion
of Benefit
Payments
Unfunded Portion
of Benefit
Payments
Present Value of
Funded Benefit
Payments at the
Investment Rate
of Return
Present Value of
Unfunded Benefit
Payments at

4.09%
Present Value of
Benefit Payments
at an Equivalent
Single Discount
Rate of 6.10%
2025 $ 38,572,885 $ 2,709,529 $ 2,709,529 $ 2,630,487 - $ $ 2,630,487 - $ 2026 41,123,729 2,927,719 2,927,719 2,678,899 - 2,678,899 - 2027 42,683,102 3,059,221 3,059,221 2,638,289 - 2,638,289 - 2028 44,217,145 3,072,193 3,072,193 2,497,150 - 2,497,150 - 2029 45,845,415 3,187,691 3,187,691 2,442,064 - 2,442,064 - 2030 47,464,132 3,202,403 3,202,403 2,312,285 - 2,312,285 - 2031 49,176,934 3,301,160 3,301,160 2,246,553 - 2,246,553 - 2032 50,905,415 3,386,871 3,386,871 2,172,367 - 2,172,367 - 2033 52,657,520 3,474,797 3,474,797 2,100,626 - 2,100,626 - 2034 53,157,644 3,619,441 3,619,441 2,062,269 - 2,062,269 - 2035 53,515,484 3,582,110 3,582,110 1,923,656 - 1,923,656 - 2036 53,911,787 3,582,590 3,582,590 1,813,302 - 1,813,302 - 2037 54,305,494 3,677,590 3,677,590 1,754,369 - - 1,754,369 2038 54,600,997 3,755,207 3,755,207 1,688,403 - 1,688,403 - 2039 54,809,292 3,886,145 3,886,145 1,646,819 - 1,646,819 - 2040 54,870,584 4,001,802 4,001,802 1,598,333 - 1,598,333 - 2041 54,792,933 3,943,189 3,943,189 1,484,375 - 1,484,375 - 2042 54,740,756 4,022,281 4,022,281 1,427,096 - 1,427,096 - 2043 54,570,652 4,161,533 4,161,533 1,391,614 - 1,391,614 - 2044 54,214,588 4,083,872 4,083,872 1,287,129 - 1,287,129 - 2045 53,882,132 3,928,858 3,928,858 1,167,081 - 1,167,081 - 2046 53,653,779 3,914,618 3,914,618 1,095,995 - 1,095,995 - 2047 53,387,615 3,840,493 3,840,493 1,013,423 - 1,013,423 - ⇣⇣ ⇣ ⇣ ⇣ ⇣ ⇣ ⇣
Depletion Date Projection
Current Participants Only
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 23 5.3.a Packet Pg. 40
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
$10.0 M$20.0 M$30.0 M$40.0 M$50.0 M$60.0 M
Depletion Date Projection
Funded Portion of Benefit Payments Projected Beginning Fiduciary Net Position Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 24 5.3.a Packet Pg. 41
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Measurement Date (June 30): 2021 2022 2023 2024
Report Date (June 30): 2022 2023 2024 2025
Benefit Payments $ 32,304,091 27,055,650 $ 35,230,369 $ 34,774,179 $ Implicit Subsidy 7,827,273 8,879,467 9,747,037 9,740,944 Total OPEB Liability $ 41,183,558 34,882,923 $ 44,977,406 $ 44,515,123 $ Discount Rate 7.11% 5.84% 5.78% 6.10%
Schedule of Implicit Subsidy Liability (Not a Required Schedule) Actuarial standard of practice (ASOP) number 6, "Measuring Retiree Group Benefits Obligations and Determining Retiree Group Benefits Program Periodic Costs or Actuarially Determined Contributions," requires the inclusion of the implicit subsidy in OPEB valuations.The implicit subsidy arises when an employer allows a retiree and the retiree's dependents to continue on the plans for active employees, and pay the active-employee premiums. Retirees are not paying the true cost of their benefits because they have higher costs than active employees, and therefore are partially subsidized by the active employees. Once a retiree reaches Medicare eligibility, the rates are set for Medicare retirees separately, and are set to be sufficient to cover the true costs of the Medicare retirees. Thus, there is no implicit subsidy for Medicare retirees. $27.1M $32.3M $35.2M $34.8M
$7.8M
$8.9M $34.9M $9.7M $9.7M
$41.2M
$45.0M $44.5M
2022 2023 2024 2025
Retiree Benefit Payments and Implicit Subsidy
Implicit SubsidyBenefit Payments
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 25 5.3.a Packet Pg. 42
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Schedule of Deferred Outflows and Inflows of Resources
Recognized Deferred
2024 2025 2026 2027 2028 20292025 2026 2027 2028 2029 2030 2016–2017 $ - $ - 8.6 1.6 $ - $ - $ - $ - $ - $ - $ -
2017–2018 - - 8.6 2.6 - - - - - - - 2018–2019 185,869 116,170 8.0 3.0 23,234 23,234 23,231 - - - - 2019–2020 - - 8.0 4.0 - - - - - - - 2020–2021 2,049,882 886,119 6.9 3.9 295,373 295,373 295,373 277,644 - - - 2021–2022 14,311 4,150 6.9 4.9 2,075 2,075 2,075 2,075 1,861 - - 2022–2023 3,500,381 421,733 8.3 7.3 421,733 421,733 421,733 421,733 421,733 421,733 548,250 2023–2024 8,646 - 8.3 8.3 1,042 1,042 1,042 1,042 1,042 1,042 2,394 2016–2017 - - 8.6 1.6 - - - - - - -
2017–2018 - - 8.6 2.6 - - - - - - -
2018–2019 751,478 469,675 8.0 3.0 93,935 93,935 93,933 - - - - 2019–2020 - - 8.0 4.0 - - - - - - -
2020–2021 (2,475,853) (1,070,256) 6.9 3.9 (356,752) (356,752) (356,752) (335,341) - - - 2021–2022 5,279,367 1,530,252 6.9 4.9 765,126 765,126 765,126 765,126 688,611 - - 2022–2023 (741,565) (89,346) 8.3 7.3 (89,346) (89,346) (89,346) (89,346) (89,346) (89,346) (116,143) 2023–2024 (1,512,728) - 8.3 8.3 (182,257) (182,257) (182,257) (182,257) (182,257) (182,257) (419,186) 2016–2017 (184,027) (184,027) 5.0 0.02017–2018 72,376 72,376 5.0 0.0 2018–2019 (206,190) (206,190) 5.0 0.02019–2020 283,133 226,508 5.0 1.0 56,6252020–2021 (4,317,021) (2,590,215) 5.0 2.0 (863,405) (863,401) 2021–2022 7,030,464 2,812,186 5.0 3.0 1,406,093 1,406,093 1,406,0922022–2023 169,835 33,967 5.0 4.0 33,967 33,967 33,967 33,967 2023–2024 (1,391,409) - 5.0 5.0 (278,282) (278,282) (278,282) (278,282) (278,281) Summary of Deferred Outflows and Inflows of Resources
Measurement Period: July 1, 2023 – June 30, 2024
Fiscal Reporting Period: July 1, 2024 – June 30, 2025 Recognized Measurement Years Ending June 30: 2024 2025 2026 2027 2028 2029 Report Years Ending June 30: 2025 2026 2027 2028 2029 2030 Differences Between Expected and Actual Experience $ 743,457 $ 743,457 $ 743,454 $ 702,494 $ 424,636 $ 422,775 $ 550,644 Changes of Assumptions 230,706 230,706 230,704 158,182 417,008 (271,603) (535,329) Differences Between Projected and Actual Earnings 354,998 298,377 1,161,777 (244,315) (278,281) - - Total $ 1,329,161 $ 1,272,540 $ 2,135,935 $ 616,361 $ 563,363 $ 151,172 $ 15,315 RemainingRemaining
Schedule of Deferred Outflows and Inflows of Resources
Increase/(Decrease) in Expense: Measurement / Report Years Ending June 30:

Measurement Period Base Amount
Recognition
Period
Remaining
Period
Differences Between Expected and Actual ExperienceChanges of AssumptionsDifferences Between Projected and Actual Earnings Amount
Previously
Recognized
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 26 5.3.a Packet Pg. 43
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Measurement Date (June 30): 2017 2018 2019 2020 2021 2022 2023 2024 Report Date (June 30): 2018 2019 2020 2021 2022 2023 2024 2025 Total OPEB Liability
Service Cost $ 1,184,356 $ 1,261,339 $ 1,430,642 $ 979,601 $ 1,006,540 $ 791,800 $ 1,029,240 $ 1,036,320 Interest 1,731,659 1,855,327 1,983,605 2,133,805 2,217,350 2,456,783 2,395,450 2,585,043 Changes of Benefit Terms - - - - - - - -
Differences Between Expected and
Actual Experience - - 185,869 2,049,882 - 14,311 3,500,381 8,646 Changes of Assumptions - - 751,478 (2,475,853) - 5,279,367 (741,565) (1,512,728) Benefit Payments (1,051,859) (1,112,432) (1,512,507) (1,206,708) (1,508,627) (1,665,501) (1,778,632) (1,834,145) Implicit Subsidy - - - (460,335) (534,423) (576,125) (611,026) (745,419) Net Change in Total OPEB Liability 1,864,156 2,004,234 2,839,087 1,446,363 754,869 6,300,635 3,793,848 (462,283) Total OPEB Liability — Beginning 27,838,370 25,974,214 29,842,604 32,681,691 34,128,054 34,882,923 41,183,558 44,977,406 Total OPEB Liability — Ending (a) 27,838,370 $ 29,842,604 $ 32,681,691 $ 34,128,054 $ 34,882,923 $ 41,183,558 $ 44,977,406 $ 44,515,123 $ Plan Fiduciary Net Position
Net Investment Income $ 1,851,190 $ 1,734,983 $ 2,047,647 $ 1,685,464 $ 6,444,525 $ (4,969,140) $ 1,230,260 $ 2,778,820 Employer — City's Contributions 2,533,034 232,648 1,512,507 1,206,708 1,808,627 1,665,501 - - Employer — Implicit Subsidy - - - 460,335 534,423 576,125 611,026 745,419 Benefit Payments (1,051,859) (1,112,432) (1,512,507) (1,206,708) (1,508,627) (1,665,501) (1,778,632) (1,834,145) Implicit Subsidy Credit - - - (460,335) (534,423) (576,125) (611,026) (745,419) Administrative Expense (12,850) (14,425) (14,388) (15,625) (17,757) (9,989) (17,006) (10,940) Other Miscellaneous
Income/(Expense) - - - - - (22,267) 14,627 (7,958)
Net Change in Plan Fiduciary Net
Position 840,774 3,319,515 2,033,259 1,669,839 6,726,768 (5,001,396) (550,751) 925,777 Plan Fiduciary Net Position —
Beginning 28,245,592 24,926,077 29,086,366 31,119,625 32,789,464 39,516,232 34,514,836 33,964,085 Plan Fiduciary Net Position — Ending
(b) $ 29,086,366 28,245,592 $ 31,119,625 $ 32,789,464 $ 39,516,232 $ 34,514,836 $ 33,964,085 $ 34,889,862 $ Net OPEB Liability
City's Net OPEB Liability — Ending =
(a) ‒ (b) $ (407,222) $ 756,238 $ 1,562,066 $ 1,338,590 $ (4,633,309) $ 6,668,722 $ 11,013,321 $ 9,625,261 Plan Fiduciary Net Position as a
Percentage of the Total OPEB
Liability 101.5% 97.5% 95.2% 96.1% 113.3% 83.8% 75.5% 78.4% Covered Payroll $ 29,187,767 $ 30,618,811 $ 33,203,415 $ 32,969,072 $ 31,416,882 $ 26,500,255 $ 33,940,588 $ 36,020,512 City's Net OPEB Liability as a
Percentage of Covered Payroll -1.4% 2.5% 4.7% 4.1% -14.7% 25.2% 32.4% 26.7% Notes to schedule: the City adopted GASB 75 for the fiscal year ending June 30, 2017.

Schedule of Changes in the Net OPEB Liability and Related Ratios GASB 75 requires a disclosure of the changes in the Net OPEB Liability for the last ten fiscal years, or for as many years as are available.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
$27.8M
$29.8M
$32.7M
$34.1M $34.9M
$41.2M
$45.0M $44.5M
$28.2M $29.1M
$31.1M
$32.8M
$39.5M
$34.5M $34.0M $34.9M
-1.4%

2.5% 4.7% 4.1%
-14.7%

25.2%

32.4%

26.7%
101.5%

97.5% 95.2% 96.1%
113.3%

83.8%

75.5%

78.4%
-40.0%-20.0%0.0%20.0%40.0%60.0%80.0%100.0%120.0%
$5.0 M
$10.0 M$15.0 M$20.0 M$25.0 M$30.0 M$35.0 M$40.0 M$45.0 M$50.0 M 2018 2019 2020 2021 2022 2023 2024 2025
Schedule of Changes in the Net OPEB Liability and Related Ratios Total OPEB Liability Fiduciary Net Position Net OPEB Liability as a % of Covered-Employee Payroll Funded Ratio Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 28 5.3.a Packet Pg. 45
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Measurement Date (June 30): 2017 2018 2019 2020 2021 2022 2023 2024 Report Date (June 30): 2018 2019 2020 2021 2022 2023 2024 2025 Annual Money-Weighted Rate of Return, Net of
Investment Expense 7.21% 6.24% 7.04% 5.42% 19.57% -12.58% 3.66% 8.41% Schedule of Investment Returns
A schedule of investment returns for the last ten fiscal years, or for as many years as are available if less than ten years are available, follows.The annual money-weighted rate of return, net of investment expenses, is the net investment income for the year divided by the average net position for the year (less investment expenses).

7.21% 6.24% 7.04% 5.42%

19.57%
-12.58%

3.66%

8.41%
-15.00%-10.00%
-5.00%

0.00%5.00%

10.00%15.00%20.00%25.00%
2018 2019 2020 2021 2022 2023 2024 2025
Investment Returns
Investment Return
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
2018 2019 2020 2021 2022 2023 2024 2025
Actuarially Determined
Contribution (ADC) $ 1,343,326 $ 1,612,619 $ 1,400,270 $ 1,377,887 $ 2,241,626 $ 2,321,485 $ 2,120,006 $ 2,976,248 Less: Contributions Made in
Relation to the ADC − 232,648 1,512,507 1,667,043 2,343,050 2,241,626 611,026 745,419 2,588,068 Contribution Deficiency
(Excess) 1,110,678 100,112 (266,773) (965,163) - 1,710,459 1,374,587 388,180 Covered Payroll $ 30,618,811 $ 33,203,415 $ 32,969,072 $ 31,416,882 $ 26,500,255 $ 33,940,588 $ 36,020,512 $ 37,029,086 Contributions as a Percentage
of Covered Payroll 0.76% 4.56% 5.06% 7.46% 8.46% 1.80% 2.07% 6.99% Notes to Schedule:

Assumptions and Methods
Actuarial Cost Method: Entry-age normal, level percent of pay Amortization Method: Open period, level percent of pay
Amortization Period: 8 years
Inflation:

Assumed Payroll Growth:

Healthcare Trend Rates: 7.40%, trending down to 4.14%
Rate of Return on Assets:

Mortality Rate: CalPERS Rates. See appendix.

Retirement Rates: CalPERS Rates. See appendix.

2.80%6.10%
Schedule of Contributions
GASB 75 requires a schedule of contributions for the last ten fiscal years, or for as many years as are available if less than ten years are available.

2.30%
Employer Fiscal-Year End
(June 30):

0.76%

4.56%

5.06%

7.46%

8.46%

1.80% 2.07%

6.99%
$0.5 M$1.0 M$1.5 M$2.0 M$2.5 M$3.0 M$3.5 M
2018 2019 2020 2021 2022 2023 2024 2025
ADC, Contributions, and Percentage of Payroll
Actuarially Determined Contribution (ADC) Contributions Made in Relation to the ADC Contributions as a Percentage of Covered Payroll Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 30 5.3.a Packet Pg. 47
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Accounting Information
Summary of Significant Accounting Policies
Other Postemployment Benefits Other Than Pensions (OPEB) Note X — Other Post-Employment Benefits (OPEB)
Plan Description
Benefits Provided
Employees Covered by Benefit Terms
Category Count
Inactive employees, spouses, or beneficiaries currently receiving benefit payments: 145 Inactive employees entitled to but not yet receiving benefit payments: 0 Active employees: 291
Total 436
Draft Notes to the Financial Statements
At June 30, 2023 (the census date), the benefit terms covered the following employees:

A draft of the required notes to the City's financial statements, based on the requirements of GASB 75 and our understanding of the City's retiree health plan, follows.

Notes to the Financial Statements
for the Year Ended June 30, 2025
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB and the OPEB expense information about the fiduciary net position of the City's OPEB Plan (the Plan) and additions to/deductions from the Plan's fiduciary net position have been determined on the same basis as they are reported by the Plan. For this purpose, the Plan recognizes benefit payments when due and payable in accordance with the benefit terms.

The City administers an agent multiple-employer defined-benefit post-employment healthcare plan (the Plan).

Dependents are eligible to enroll, and benefits continue to surviving spouses.

Eligibility for retiree health benefits requires retirement from the City on or after age 50 (age 52 for PEPRA New hires) with at least five years of CalPERS service. Furthermore, benefits offered are based on the class of the employee (Miscellaneous & Safety) and employee's date of hire. For further details about the benefits provided in the Plan, please the the Substantive Plan of this report. The City maintains the authority under which benefit terms are established or may be amended.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Contributions
Contribution rate: 5.58% for 8 years,

2.89% thereafter.

Reporting period contributions: 745,419 $ (Includes implicit subsidy credit.) Financial Report
Net OPEB Liability
Actuarial Assumptions
Measurement Date: June 30, 2023 June 30, 2024
Discount Rate 5.78% 6.10%
Investment Rate of Return 4.20% / 5.90% 6.10% 1–5- years / 6+ years Inflation 2.30% 2.30%
Healthcare Cost Trend Rates
Pre-Medicare 7.40% 6.80% *
Medicare 4.20% 4.17% *
Salary Increases 2.80% 2.80% **
Mortality Rates
Discount Rate
The City issues a stand-alone financial report that is available to the public. The report is available at:
• Inactive employees (retirees) pay the cost of benefits in excess of the City's contribution. • There were no ad hoc postemployment benefit changes (including ad hoc COLAs) to the plan.

Draft Notes to the Financial Statements
The City makes contributions based on an actuarially determined rate.

The City's total OPEB liability was valued as of June 30, 2023, and was used to calculate the net OPEB liability measured as of June 30, 2024.

The total OPEB liability in the June 30, 2024 actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:
• Experience studies come from the CalPERS Pension Assumption Model, dated November 17, 2021. • Projections of the sharing of benefit-related costs are based on an established pattern of practice.

Based on CalPERS Tables
https://www.sanramon.ca.gov/our_city/annual_report
• There were no changes between the measurement date and the report date that are expected to have a significant effect on the total OPEB liability.

GASB 75 allows the use of a discount rate that is up to the expected long-term rate of return on the assets in the Trust set aside to pay benefits, if the plan sponsor makes regular contributions to the Trust such that the assets are not depleted at any point in the future. If the Plans' actuary determines that contributions are not sufficient to keep the Trust funded, a blend of the long-term rate of return and the yield or index rate for 20- year, tax-exempt municipal bonds will be used for the periods when the Trust funds are not sufficient to cover benefit payments. Based on this requirement, and with the approval of the plan sponsor, the discount rate used to measure the total OPEB liability is 6.10%.
*Trending down to 4.14% over 51 years. Applies to calendar years. **Additional merit-based increases based on CalPERS merit salary increase tables.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Long-Term Expected Real Rate of Return
Strategy I Strategy II Strategy III
Asset Class
Global Equity 6.9% 49% 34% 23%
Fixed Income 4.1% 23% 41% 51%
REITS 6.3% 20% 17% 14%
TIPS 3.9% 5% 5% 9%
Commodities 4.6% 3% 3% 3%
Total/Average 100% 100% 100%
CERBT
Expected Compound Return (1–20 Years) 6.4% 6.1% 5.8%
Expected Volatility 11.5% 9.5% 8.1%
Plan Rate
Expected Compound Return (1–20 Years) 6.10%
The Plan's expected return is weighted by the Plan's expected cash flow.

Short-Term/Long-Term Liabilities
Amount
Current OPEB Liability $ 2,495,062
Non-Current OPEB Liability 42,020,061
Total OPEB Liability $ 44,515,123
Expected Average Remaining Service Lives (EARSL)
EARSL: 8.3 years
Draft Notes to the Financial Statements
The effects on the total OPEB liability of (1) changes of economic and demographic assumptions or of other inputs and (2) differences between expected and actual experience are required to be included in the OPEB expense in a systematic and rational manner over a closed period equal to the average of the expected remaining service lives of all employees that are provided with benefits through the OPEB plan (active employees and inactive employees), beginning in the current period. The expected average remaining service lives (EARSL) for the current period follows. Note, however, that for calculation purposes, we use 1 when calculating amortizations if the EARSL is less than 1 year. 1–20 Year Projected Compound Return Allocation
Expected Compound Return
The long-term expected rate of return is determined using the long-term rates of return developed by the CalPERS Investment Office for financial reporting in their report dated June 10, 2024.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Changes in the Net OPEB Liability
Total OPEB
Liability
Plan Fiduciary
Net Position
Net OPEB
Liability
(a) (b) (c) = (a) − (b)
Balance as of Report Date June 30, 2024 $ 44,977,406 $ 33,964,085 $ 11,013,321 Changes for the Year:

Service Cost 1,036,320 1,036,320
Interest 2,585,043 2,585,043
Changes of Benefit Terms - -
Differences Between Expected and Actual
Experience
8,646 8,646
Changes of Assumptions (1,512,728) (1,512,728)
Contributions
Employer — City's Contributions - -
Employer — Implicit Subsidy 745,419 (745,419)
Net Investment Income 2,778,820 (2,778,820)
Benefit Payments (1,834,145) (1,834,145) -
Implicit Subsidy (745,419) (745,419) -
Administrative Expense (10,940) 10,940
Other Miscellaneous Income/(Expense) - (7,958) 7,958
Net Change (462,283) 925,777 (1,388,060)
Balance as of Report Date June 30, 2025 $ 34,889,862 44,515,123 $ 9,625,261 $ Increase/(Decrease)
Draft Notes to the Financial Statements
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Sensitivity of Liabilities to Changes in the Discount Rate and Healthcare Cost Trend Rate 1% Decrease Discount Rate 1% Increase

5.10% 6.10% 7.10%
Total OPEB Liability (Asset) $ 44,515,123 49,541,945 $ 40,287,389 $ Increase (Decrease) 5,026,822 (4,227,734)
% Change 11.3% -9.5%
Net OPEB Liability (Asset) 14,652,083 $ 9,625,261 $ 5,397,527 $ Increase (Decrease) 5,026,822 (4,227,734)
% Change 52.2% -43.9%
1% Decrease Trend Rate 1% Increase

5.80% 6.80% 7.80%
Total OPEB Liability (Asset) $ 39,591,285 $ 44,515,123 $ 50,441,781 Increase (Decrease) (4,923,838) 5,926,658
% Change -11.1% 13.3%
Net OPEB Liability (Asset) $ 4,701,423 $ 9,625,261 $ 15,551,919 Increase (Decrease) (4,923,838) 5,926,658
% Change -51.2% 61.6%
Draft Notes to the Financial Statements
Sensitivity of the total and net OPEB liability to changes in the discount rate. The total and net OPEB liability of the City, as well as what the City's total and net OPEB liability would be if they were calculated using a discount rate that is one percentage point lower (5.10%) or one percentage point higher (7.10%) follows:

Sensitivity of the total OPEB liability to changes in the healthcare cost trend rates.The healthcare trend for this valuation started at 6.80% and decreased to 4.14% over 51 years. The total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower (5.80%) or one percentage point higher (7.80%) than current healthcare cost trend rates follows:

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Accounting Information
Deferred Outflows of
Resources
Deferred Inflows of
Resources
Differences Between Actual and Expected Experience $ 3,587,460 $ - Changes of Assumptions 3,171,857 (2,942,189)
Net Difference Between Projected and Actual Earnings on OPEB Plan Investments 937,558 -
Contributions Subsequent to the Measurement Date - 2,588,068 Total $ 10,284,943 (2,942,189) $
Report Year Ending June 30: Amount
2026 $ 1,272,540
2027 2,135,935
2028 616,361
2029 563,363
2030 151,172
Remaining 15,315
OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

For the report year ended June 30, 2025, the City recognized an OPEB expense of $3,582,011. The City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Draft Notes to the Financial Statements
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Duration of Coverage
Dependent Coverage
Medical Plan Choices
Medical, Dental, and Vision
Benefits & Eligibility
Eligibility for Retiree
Medical, Dental, & Vision
Benefits
Eligibility for PEMHCA-Only
Benefits
Years of Service City Contribution (% of Premiums)
0-3 0%
4-7 50%
8-11 75%
12+ 100%
Eligibility for Retiree
Medical, Dental, & Vision
Benefits
Eligibility for PEMHCA-Only
Benefits
Years of Service City Contribution (% of Premiums)
0-3 0%
4-7 50%
8-11 75%
12+ 100%
Same as actives.

Substantive Plan
A summary of the substantive plan used as the basis of the valuation follows.

All Retirees
Retiree’s lifetime.

Coverage beyond PEMHCA Minimum Benefit ends upon retiree’s death.

Age 50 with at least 5 years of CalPERS service and 4 years of City service.

PEMHCA-Only benefits are only offered to surviving spouses. Retiree benefits receive benefits greater than the PEMHCA Minimum Benefit.

Benefit Amounts
Percentage of premium paid by City is determined based on date of hire and employee class (i.e. Miscellaneous or Safety).

Miscellaneous Employees (Non-Safety) hired on or before July 1, 2006 Age 50 with at least 5 years of CalPERS service and 4 years of City service.

PEMHCA-Only benefits are only offered to surviving spouses. Retiree benefits receive benefits greater than the PEMHCA Minimum Benefit.

Benefit Amounts
Safety Employees hired on or before July 1, 2007
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Eligibility for Retiree
Medical, Dental, & Vision
Benefits
Eligibility for PEMHCA-Only
Benefits
Benefit Amounts
Years of Service City Contribution (% of Premiums)
5 25%
6 30%
7 35%
8 40%
⋮ ⋮
18 90%
19 95%
20 100%
Eligibility for Retiree
Medical, Dental, & Vision
Benefits
Eligibility for PEMHCA-Only
Benefits
Benefit Amounts
Years of Service City Contribution (% of Premiums)
5 25%
6 30%
7 35%
8 40%
⋮ ⋮
18 90%
19 95%
20 100%
Eligibility for PEMHCA-Only
Benefits
Benefit Amounts
City Contributions toward premiums begin at 25% for 5 years of service and increase by 5% per year of service.

Substantive Plan
A summary of the substantive plan used as the basis of the valuation follows.

Miscellaneous Employees (Non-Safety) hired after July 1, 2006 and before July 1, 2014 Age 50 with at least 5 years of CalPERS service.

PEMHCA-Only benefits are only offered to surviving spouses. Retiree benefits receive benefits greater than the PEMHCA Minimum Benefit. $157 monthly (2024 amount) with annual increases.

Safety Employees hired after July 1, 2007 and before July 1, 2014 Age 50 with at least 5 years of CalPERS service.

PEMHCA-Only benefits are only offered to surviving spouses. Retiree benefits receive benefits greater than the PEMHCA Minimum Benefit.

City Contributions toward premiums begin at 25% for 5 years of service and increase by 5% per year of service.

All Employees hired after July 1, 2014
Age 50 with at least 5 years of CalPERS service.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Census Date:

Age and service determined as of the census date.
< 1 1–4 5–9 10–14 15–19 20–24 25–29 30–34 35–39 40+
< 25 37 10
25–29 87 4 19
30–34 11 20 10 1 42
35–39 9 18 12 1 7 47
40–44 1 17 6 6 7 3 40
45–49 4 8 8 3 15 4 42
50–54 25 4 9 3 2 1 26
55–59 15 6 2 8 9 1 32
60–64 13 1 3 9 3 2 22
65–69 21 2 3 8
70+ 21 3
Total 42 91 51 18 60 23 5 1 291
Average Active Participant Age: 44.5
Average Years of Service: 8.7
Age Retiree Spouse Total
< 50 35 8
50–54 14 17 31
55–59 27 11 38
60–64 29 18 47
65–69 25 15 40
70–74 26 11 37
75–79 13 11 24
80–84 72 9
85-89 11 2
90+
Total 145 91 236
Average Inactive Participant Age: 64.7
Inactive Participants
Participant Summary
Age
Years of Service
Total
Active Participants
June 30, 2023
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Census Date: June 30, 2023
Age and service determined as of the census date.

Participant Summary Charts
Average Employee
Age: 44.5
Average Years of
Service: 8.7
Average Inactive
Age: 64.7
10 20
30 40
50 < 25 25–29 30–34 35–39 40–44 45–49 50–54 55–59 60–64 65–69 70+ Actives by Age Bracket
10 20
30 40
50 60
70 80
90 100
< 1 1–4 5–9 10–14 15–19 20–24 25–29 30–34 35–39 40+
Actives by Years of Service
5 10
15 20
25 30
35 < 50 50–54 55–59 60–64 65–69 70–74 75–79 80–84 85-89 90+ Inactives by Age Bracket
Retirees Spouses
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Assumption Rates
Actuarial Cost Method Entry-Age Normal, Level Percentage of Salary Valuation Date
Measurement Date
Report Date
Discount Rate
Mortality
Termination Rates
Disability
Retirement
Annual Per Capita Claims
Cost
Age Males Females
50–54 15,382$ 15,396$
55–59 18,306 16,772
60–64 21,377 18,941
Average Per Capita Cost for
Implicit Subsidy Calculation
Developed using CalPERS experience to calculate age-related risk scores, but using the City's actual premiums for all other purposes. Assumed annual per capita claims costs follow:

Developed based on premiums for the City's enrollment by plan, family demographics from CalPERS plans, and risk scores (both HMO and PPO) for the CalPERS population.

Actuarial Assumptions
June 30, 2023
June 30, 2024
June 30, 2025
A summary of the actuarial assumptions used for this valuation follows. We considered the reasonableness of each assumption independently based on its own merits, consistent with each other assumption, and the combined impact of all assumptions.

The discount rate selected is 6.10%. GASB 75 allows the use of a discount rate that is up to the expected long-term rate of return on the assets in the Trust set aside to pay benefits, if the plan sponsor makes regular contributions to the Trust such that the assets are not depleted at any point in the future. If the plans' actuary determines that contributions are not sufficient to keep the Trust funded, a blend of the long-term rate of return and the yield or index rate for 20-year, tax-exempt municipal bonds will be used for the periods when the Trust funds are not sufficient to cover benefit payments.

Same as CalPERS. See appendix.

Same as CalPERS. See appendix.

Same as CalPERS. See appendix. Also known as "turnover".

Same as CalPERS. See appendix.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Assumption
Aging or Morbidity Factors
Participant Contributions
Salary Increases
Inflation Rate
Marital Status
Spouse Gender
Spouse Age Difference
Health Plan Election
Participation
Condition Participation
Eligible for Supplemental Benefits 80%
Eligible for PEMHCA Minimum Only 50%
PEMHCA Category 2023 2024
Admin Fee % of Retiree Premiums 0.33% 0.32%
Minimum (Calendar Year) $151.00 $157.00
Current Retirees: Assumes current elections continue until decrement.

Future Retiree election assumptions summarized below:

Assumes employees will continue in the same health plans at retirement as they are in as an active employee.

Assumes spouse of opposite gender for current and future retirees.

Actual spouse age is used for current retirees. Assumes males are three years older than females for future retirees.

Actuarial Assumptions
Rates
Based on actual CalPERS HMO and PPO population data.

Based on service at retirement and employee group.

2.80% The salary increase is used to determine the growth in the aggregate payroll.

Individual Salary Increases: 2021 CalPERS Merit Salary Increases.

2.30%. Same as CalPERS.

Current Retirees: Actual spouse coverage is used.

Future Retirees: 65% assumed to be married.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Basis of Valuation
Assumption Rates
Premiums used to develop aged claims
Grouping EE Only Two-Party
$ 1,987.92 993.96 $
764.88 382.44
Trend Rates
Calendar Year
Pre-Medicare
Trend
Medicare
Trend PEMHCA
2023 7.40% 4.20% 3.00%
2024 6.80% 4.17% 3.00%
2025 6.20% 4.14% 3.00%
2026 5.60% 4.14% 3.00%
2027 5.50% 4.14% 3.00%
2028 5.39% 4.14% 3.00%
2029 5.29% 4.14% 3.00%
2030 5.18% 4.14% 3.00%
2031–2074 … … …
2075+ 4.14% 4.14% 3.00%
Calendar Year Dental Trend Vision Trend
2023 4.00% 2.00%
2024 4.00% 2.00%
2025 4.00% 2.00%
2026 4.00% 2.00%
2027 4.00% 2.00%
2028 4.00% 2.00%
2029 4.00% 2.00%
2030 4.00% 2.00%
2031–2074 … …
2075+ 4.00% 2.00%
Medicare
Actuarial Assumptions
Medical long-term trends from Society of Actuaries "Long Term Healthcare Cost Trends Model v2023_1f" using baseline assumptions. Applied to both claims and premiums.

Premiums
Pre-Medicare
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
About GASB 75
This section includes a brief summary of GASB 75, as well as definitions of some of the key terminology used in this report.

About GASB 75
In General. In June 2015 the Governmental Accounting Standards Board released GASB 75, “Accounting and Financial Reporting for Postemployment Benefits Other Than Pensions”. GASB 75 replaced GASB 45 for fiscal years beginning after June 15, 2017, for employers that sponsor OPEB plans. The provisions in GASB 75 are similar to the provisions of GASB 68 for pensions.

Accounting. GASB 75 requires a liability known as the Net OPEB Liability (NOL). The employer recognizes the NOL on its balance sheet. The employer also recognizes an OPEB expense in the income statement. GASB 45 recorded the Unfunded Accrued Actuarial Liability (UAAL) in the notes to the financial statement, whereas GASB 75 records the NOL, which is very similar to the UAAL with just a few technical differences, on the balance sheet.

Financial Statement Impact (Employers). One of the biggest changes to the financial statements of governmental employers that provide OPEB is the reporting of the OPEB liability on the face of the statements rather than in the footnotes. Governments that do not provide OPEB through a trust are required to recognize the entire OPEB liability in the financial statements. For governments that provide OPEB through an OPEB plan that is administered through a trust, the government’s OPEB liability is recognized net of the amount of the OPEB plan’s fiduciary net position.

Changes to the Measurement of the Total OPEB Liability. Measurement of the OPEB liability includes discounting future benefit payments for current and former employees and their beneficiaries to their present value and allocating the present value over past and future periods of the employee service (total OPEB liability), less the amount of the OPEB plan’s fiduciary net position. The calculation continues to include employee-related events, such as projected salary increases and projected years of service, if they affect the amount of OPEB payments employees will receive, as well as provisions for automatic cost-of-living adjustments (COLAs) and other automatic benefits. Additionally, ad hoc COLAs and other ad hoc benefit changes, which are made at the discretion of the government, are included in projections as well, if they routinely recur.

GASB 75 requires governments to discount projected OPEB payments to their present value. Under the new standard, governments discount the projected OPEB payments to be made in each year and the amount of plan assets (if a government administers the OPEB through a trust) available for providing those benefits to current active and inactive employees and their beneficiaries. Similar to the pension standards, the discount rate used is based on whether the plan assets are projected to be sufficient to make future payments. If the plan assets are sufficient, governments discount future payments using the long-term expected rate of return. If projected plan assets are insufficient to make all future payments to current and inactive employees and their beneficiaries, or if there are no plan assets held in trust, the discount rate is based on a high-quality 20-year tax-exempt general obligation municipal bond yield or index rate. “High-quality” is defined as being rated AA or higher (or an equivalent rating).

Cost Method. The Entry Age Normal Cost method must be used.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
About GASB 75
About GASB 75 (continued)
Factors that affect a government’s OPEB liability, such as actual earnings on plan investments when the OPEB plan is administered as a trust, employee compensation changes, interest on the outstanding OPEB liability, contributions from employees and employers, and actual demographic and economic changes that are not in line with assumptions made in the actuarial calculations, are considered when determining the government’s OPEB expense. A government’s annual OPEB expense is calculated with consideration for factors affecting the OPEB liability within the reporting period. Several causes of changes in OPEB liability are immediately factored into the calculation of OPEB expense for the period, such as benefits earned each year, interest on the total OPEB liability, changes in benefit terms, and projected earnings on plan investments, if administered through a trust.

Governments are required to recognize deferred outflows of resources or deferred inflows of resources and then introduce into the expense calculation, systematically and rationally over the average remaining years of employment (active employees and inactive employees, including retirees), the effect on the total OPEB liability of differences between assumptions and actual experience.

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
Actuarially Determined
Contribution
A target or recommended contribution to a defined benefit OPEB plan for the reporting period, determined in conformity with Actuarial Standards of Practice based on the most recent measurement available when the contribution for the reporting period was adopted.

Actuarial Present Value
of Projected Benefit
Payments
Projected benefit payments discounted to reflect the expected effects of the time value (present value) of money and the probabilities of payment.

Agent Employer An employer whose employees are provided with OPEB through an agent multipleemployer defined-benefit OPEB plan.

Closed Period A specific number of years that is counted from one date, which declines to zero with the passage of time. For example, if the recognition period initially is five years on a closed basis, four years remain after the first year, three years after the second year, and so forth until no years remain.

Contributions Additions to an OPEB plan's fiduciary net position for amounts from employers, nonemployer contributing entities, or employees.

Dates and Periods
• Census Date The date of the census. It is usually the same as the Valuation Date. • Measurement Date The date on which assets are measured. The liabilities are rolled forward to this date from the Valuation Date, should it differ, using actuarial roll-forward techniques.
• Measurement Period The year ending on the Measurement Date. • Report Date The date on which the amounts are reported in the financial statements. It is the same as the fiscal year-end. It may be up to one year ahead of the Measurement Date, with no roll-forward of liabilities or assets required. • Reporting Period The year ending on the Report Date. It is the same as the fiscal year. • Valuation Date The date on which the liabilities are valued.

Deferred Inflows and
Outflows of Resources
The portion of the changes in the Net OPEB Liability that are not recognized in the current pension expense and are recognized in later periods. The changes deferred include differences between expected and actual experience, changes in assumptions, and differences between expected and actual earnings on OPEB plan investments.

Key Terminology
About GASB 75
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
Defined-Benefit OPEB OPEB for which the benefits that the employee will receive at or after separation from employment are defined by the benefit terms. The OPEB may be stated as (a) a specified dollar amount (b) an amount that is calculated based on one or more factors such as age, years of service, and compensation, or (c) a type or level of coverage such as prescription drug coverage or a percentage of health insurance premiums. OPEB that does not have all of the terms of defined contribution OPEB is classified as defined-benefit OPEB.

Discount Rate The single rate of return that reflects the following:
a. The long-term expected rate of return on OPEB plan investments that are expected to be used to finance the payment of benefits, to the extent that (1) the OPEB plan's fiduciary net position is projected to be sufficient to make projected benefit payments, and (2) OPEB plan assets are expected to be invested using a strategy to achieve that return.
b. A yield or index rate for 20-year, tax-exempt general-obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent quality on another scale), to the extent that the conditions in (a) are not met.

Fiduciary Net Position The market value of assets as of the Measurement Date.

Implicit Subsidy The implicit subsidy arises when an employer allows a retiree and the retiree's dependents to continue on the plans for active employees, and pay the activeemployee premiums. Retirees are not paying the true cost of their benefits because they have higher costs than active employees, and therefore are partially subsidized by the active employees. Once a retiree reaches Medicare eligibility, the rates are set for Medicare retirees separately, and are set to be sufficient to cover the true costs of the Medicare retirees. Thus, there is no implicit subsidy for Medicare retirees.

Net OPEB Liability The Total OPEB Liability minus the Fiduciary Net Position.

Normal Cost See Service Cost.

Other Postemployment
Benefits (OPEB)
Benefits (such as death benefits, life insurance, disability, and long-term care) that are paid in the period after employment and that are provided separately from a pension plan, as well as healthcare benefits paid in the period after employment, regardless of the manner in which they are provided. OPEB does not include termination benefits or termination payment for sick leave.

Projected Benefit
Payments
All benefits estimated to be payable through OPEB plan to current active and inactive employees as a result of their past service and their expected future service.

Key Terminology (continued)
About GASB 75
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
Service Cost The portions of the actuarial present value of projected benefit payments that are attributed to valuation years. Also called Normal Cost.

Substantive Plan The plan terms as understood by the employer and the plan members at the time of the valuation, including only changes to plan terms that have been made and communicated to employees.

Total OPEB Liability The liability of employers and non-employer contributing entities to employees for benefits provided through a defined-benefit OPEB plan that is administered through a trust that meets the criteria in paragraph 4 of GASB 75.

About GASB 75
Key Terminology (continued)
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
Mortality Source Table
Miscellaneous Employees Mort and Disb Rates_PA Misc
Police Employees Mort and Disb Rates_PA Police
Disability Rates
Miscellaneous Employees Mort and Disb Rates_PA Misc
Police Employees Mort and Disb Rates_PA Police
Terminated Refund Rates
Miscellaneous Employees Term Refund Rates_PA Misc Male
Police Employees Term Refund Rates_Police Male
Terminated Vested Rates
Miscellaneous Employees Term Vested Rates_PA Misc Male
Police Employees Term Vested Rates_Police Male
Salary Scale Rates
Miscellaneous Employees Salary Scale Rates_PA Misc
Police Employees Salary Scale Rates_PA Police
Service Retirement Rates
Miscellaneous Employees
• 2.7% at 55 Rx PA Misc 2.7% @ 55
• 2.0% at 60 Rx PA Misc 2% @ 60
• 2.0% at 62 Rx PA Misc 2% @ 62
Police Employees
• 3.0% at 50 Rx Safety Police 3% @50
• 3.0% at 55 Rx Safety Police 3% @55
• 2.7% at 57 Rx PA Safety Police 2.7% @ 57
Decrement Tables
The valuation used the following decrement tables from the CalPERS OPEB Assumption Model, dated November 17, 2021:

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Public Agency Miscellaneous
Attained
Age
Non
Industrial
Death
Industrial
Death
Non
Industrial
Death
Industrial
Death
Healthy
Recipients
Non
Industrially
Disabled
Industrially
Disabled
Healthy
Recipients
Non
Industrially
Disabled
Industrially
Disabled
Non
Industrial
Disability
Industrial
Disability
Non
Industrial
Disability
Industrial
Disability
1 0.000160 0.000000 0.000030 0.000000 0.000150 0.000150 0.000150 0.000150 0.000150 0.000150 0.000000 0.000000 0.000000 0.000000 5 0.000160 0.000000 0.000030 0.000000 0.000100 0.000100 0.000100 0.000070 0.000070 0.000070 0.000000 0.000000 0.000000 0.000000 10 0.000160 0.000000 0.000030 0.000000 0.000090 0.000090 0.000090 0.000080 0.000080 0.000080 0.000000 0.000000 0.000000 0.00000015 0.000180 0.000000 0.000100 0.000000 0.000170 0.000170 0.000170 0.000090 0.000090 0.000090 0.000000 0.000000 0.000000 0.00000020 0.000390 0.000000 0.000140 0.000000 0.000390 0.004110 0.001460 0.000140 0.002330 0.000530 0.000070 0.000000 0.000040 0.00000025 0.000330 0.000000 0.000130 0.000000 0.000330 0.003360 0.001540 0.000130 0.001870 0.000690 0.000070 0.000000 0.000090 0.00000030 0.000440 0.000000 0.000190 0.000000 0.000440 0.004520 0.001820 0.000190 0.003010 0.000990 0.000170 0.000000 0.000330 0.00000035 0.000580 0.000000 0.000290 0.000000 0.000580 0.006030 0.002080 0.000290 0.005040 0.001360 0.000350 0.000000 0.000650 0.00000040 0.000750 0.000000 0.000390 0.000000 0.000750 0.007790 0.002440 0.000390 0.007300 0.001770 0.000910 0.000000 0.001190 0.00000045 0.000930 0.000000 0.000540 0.000000 0.000930 0.011200 0.003140 0.000540 0.010190 0.002270 0.001490 0.000000 0.001850 0.00000050 0.001340 0.000000 0.000810 0.000000 0.002710 0.017270 0.004370 0.001990 0.014390 0.003110 0.001540 0.000000 0.001930 0.00000055 0.001980 0.000000 0.001230 0.000000 0.003910 0.022170 0.006230 0.003250 0.017340 0.005500 0.001390 0.000000 0.001290 0.00000060 0.002870 0.000000 0.001790 0.000000 0.005750 0.026810 0.009350 0.004550 0.019620 0.008680 0.001240 0.000000 0.000940 0.00000065 0.004030 0.000000 0.002500 0.000000 0.008560 0.033320 0.013930 0.006120 0.022760 0.011900 0.001090 0.000000 0.000830 0.00000070 0.005940 0.000000 0.004040 0.000000 0.013400 0.040560 0.021890 0.009960 0.029100 0.018580 0.000970 0.000000 0.000540 0.00000075 0.009330 0.000000 0.006880 0.000000 0.024000 0.054650 0.034980 0.017830 0.041600 0.031340 0.000970 0.000000 0.000350 0.00000080 0.015150 0.000000 0.011490 0.000000 0.043800 0.080440 0.059320 0.034030 0.061120 0.051830 0.000970 0.000000 0.000350 0.00000085 0.000000 0.000000 0.000000 0.000000 0.082740 0.116950 0.102440 0.061660 0.093850 0.080450 0.000970 0.000000 0.000350 0.00000090 0.000000 0.000000 0.000000 0.000000 0.145390 0.167700 0.167390 0.110860 0.143960 0.124340 0.000970 0.000000 0.000350 0.00000095 0.000000 0.000000 0.000000 0.000000 0.247020 0.247020 0.247020 0.203640 0.203640 0.203640 0.000000 0.000000 0.000000 0.000000 100 0.000000 0.000000 0.000000 0.000000 0.361980 0.361980 0.361980 0.315820 0.315820 0.315820 0.000000 0.000000 0.000000 0.000000105 0.000000 0.000000 0.000000 0.000000 0.522290 0.522290 0.522290 0.446790 0.446790 0.446790 0.000000 0.000000 0.000000 0.000000110 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000115 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000120 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 Notes:
1) Pre-Retirement and Post-Retirement mortality rates include generational mortality improvement at 80% of the MP 2020 table published by the Society of Actuaries.2) Miscellaneous Plans usually have Industrial Death rates set to zero unless the agency has specifically contracted for Industrial Death benefits. If so, each Non-Industrial Death rate shown abovewill be split into two components: 99% will become the Non-Industrial Death rate and 1% will become the Industrial Death rate3) The Miscellaneous Non-Industrial Disability rates are used for Local Prosecutors4) Normally, Industrial Disability rates are zero for miscellaneous plans unless the agency has specifically contracted for Industrial Disability benefits. If so, each miscellaneous non-industrialdisability rate will be split into two components: 50% will become the Non-Industrial Disability rate and 50% will become the Industrial Disability rate.

Sample Mortality and Disability Rates
Pre-Retirement Mortality Post-Retirement Mortality Disability Male Assumptions Female Assumptions Male Assumptions Female Assumptions Male Assumptions Female Assumptions Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 50 5.3.a Packet Pg. 67
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Public Agency Police
Attained
Age
Non
Industrial
Death
Industrial
Death
Non
Industrial
Death
Industrial
Death
Healthy
Recipients
Non
Industrially
Disabled
Industrially
Disabled
Healthy
Recipients
Non
Industrially
Disabled
Industrially
Disabled
Non
Industrial
Disability
Industrial
Disability
Non
Industrial
Disability
Industrial
Disability
1 0.000160 0.000030 0.000030 0.000030 0.000150 0.000150 0.000150 0.000150 0.000150 0.000150 0.000000 0.000000 0.000000 0.000000 5 0.000160 0.000030 0.000030 0.000030 0.000100 0.000100 0.000100 0.000070 0.000070 0.000070 0.000000 0.000000 0.000000 0.000000 10 0.000160 0.000030 0.000030 0.000030 0.000090 0.000090 0.000090 0.000080 0.000080 0.000080 0.000000 0.000000 0.000000 0.00000015 0.000160 0.000020 0.000090 0.000010 0.000170 0.000170 0.000170 0.000090 0.000090 0.000090 0.000000 0.000000 0.000000 0.00000020 0.000380 0.000040 0.000140 0.000020 0.000390 0.004110 0.001460 0.000140 0.002330 0.000530 0.000060 0.000000 0.000060 0.00000025 0.000340 0.000040 0.000180 0.000020 0.000330 0.003360 0.001540 0.000130 0.001870 0.000690 0.000060 0.001650 0.000060 0.00165030 0.000420 0.000050 0.000250 0.000030 0.000440 0.004520 0.001820 0.000190 0.003010 0.000990 0.000110 0.004760 0.000110 0.00476035 0.000480 0.000050 0.000340 0.000040 0.000580 0.006030 0.002080 0.000290 0.005040 0.001360 0.000170 0.007880 0.000170 0.00788040 0.000550 0.000060 0.000420 0.000050 0.000750 0.007790 0.002440 0.000390 0.007300 0.001770 0.000230 0.011000 0.000230 0.01100045 0.000660 0.000070 0.000530 0.000060 0.000930 0.011200 0.003140 0.000540 0.010190 0.002270 0.000280 0.014120 0.000280 0.01412050 0.000920 0.000100 0.000730 0.000080 0.002710 0.017270 0.004370 0.001990 0.014390 0.003110 0.000450 0.018460 0.000450 0.01846055 0.001380 0.000150 0.001060 0.000120 0.003910 0.022170 0.006230 0.003250 0.017340 0.005500 0.000740 0.047850 0.000740 0.04785060 0.002210 0.000250 0.001510 0.000170 0.005750 0.026810 0.009350 0.004550 0.019620 0.008680 0.001130 0.060240 0.001130 0.06024065 0.003460 0.000380 0.001940 0.000220 0.008560 0.033320 0.013930 0.006120 0.022760 0.011900 0.001130 0.072770 0.001130 0.07277070 0.006060 0.000670 0.003580 0.000400 0.013400 0.040560 0.021890 0.009960 0.029100 0.018580 0.001130 0.085490 0.001130 0.08549075 0.010990 0.001220 0.006990 0.000780 0.024000 0.054650 0.034980 0.017830 0.041600 0.031340 0.001130 0.098420 0.001130 0.09842080 0.020270 0.002250 0.014100 0.001570 0.043800 0.080440 0.059320 0.034030 0.061120 0.051830 0.001130 0.111610 0.001130 0.11161085 0.000000 0.000000 0.000000 0.000000 0.082740 0.116950 0.102440 0.061660 0.093850 0.080450 0.001130 0.000000 0.001130 0.00000090 0.000000 0.000000 0.000000 0.000000 0.145390 0.167700 0.167390 0.110860 0.143960 0.124340 0.001130 0.000000 0.001130 0.00000095 0.000000 0.000000 0.000000 0.000000 0.247020 0.247020 0.247020 0.203640 0.203640 0.203640 0.000000 0.000000 0.000000 0.000000 100 0.000000 0.000000 0.000000 0.000000 0.361980 0.361980 0.361980 0.315820 0.315820 0.315820 0.000000 0.000000 0.000000 0.000000105 0.000000 0.000000 0.000000 0.000000 0.522290 0.522290 0.522290 0.446790 0.446790 0.446790 0.000000 0.000000 0.000000 0.000000110 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000115 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000120 0.000000 0.000000 0.000000 0.000000 1.000000 1.000000 1.000000 1.000000 1.000000 1.000000 0.000000 0.000000 0.000000 0.000000 Notes:

Sample Mortality and Disability Rates
Pre-Retirement Mortality Post-Retirement Mortality Disability Male Assumptions Female Assumptions Male Assumptions Female Assumptions Male Assumptions Female Assumptions 1) Pre-Retirement and Post-Retirement mortality rates include generational mortality improvement at 80% of the MP 2020 table published by the Society of Actuaries.2) The Police Non-Industrial Disability rates are used for Other Safety, Local Sheriff, and School Police.3) The Police Industrial Disability rates are used for Local Sheriff and Other Safety.4) One Percent of the Police Industrial Disability rates are used for Local Prosecutors.5) Fifty Percent of the Police Industrial Disability Rates are used for School Police Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 51 5.3.a Packet Pg. 68
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Sample Terminated Refund Rates
Entry Ages Public Agency Miscellaneous
Service 15 20 25 30 35 40 45 50 55 59
0 0.18514 0.18514 0.17686 0.16306 0.14927 0.14899 0.14871 0.15086 0.15301 0.154735 0.04625 0.04625 0.04232 0.03576 0.02921 0.02611 0.02301 0.02387 0.02474 0.02543 10 0.01124 0.01124 0.01013 0.00828 0.00644 0.00484 0.00325 0.00324 0.00324 0.0032315 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000020 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000025 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000030 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000035 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000040 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000045 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000050 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Sample Terminated Vested Rates
Entry Ages Public Agency Miscellaneous
Service 15 20 25 30 35 40 45 50 55 59
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.000005 0.03808 0.03808 0.03808 0.03576 0.03344 0.03007 0.02670 0.02221 0.00000 0.00000 10 0.02646 0.02646 0.02646 0.02544 0.02441 0.01965 0.01489 0.00000 0.00000 0.0000015 0.01804 0.01804 0.01804 0.01660 0.01515 0.01190 0.00000 0.00000 0.00000 0.0000020 0.01410 0.01410 0.01410 0.01097 0.00785 0.00000 0.00000 0.00000 0.00000 0.0000025 0.00844 0.00844 0.00844 0.00642 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000030 0.00471 0.00471 0.00471 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000035 0.00378 0.00378 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000040 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000045 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000050 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 When a member is eligible to retire, the termination with vested benefits probability is set to zero Sample Termination Rates
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Sample Terminated Refund Rates
Entry Ages Public Agency Police
Service 15 20 25 30 35 40 45 50 55 59
0 0.12981 0.12981 0.12981 0.12981 0.12981 0.12981 0.12981 0.12981 0.12981 0.129815 0.01129 0.01129 0.01129 0.01129 0.01129 0.01129 0.01129 0.01129 0.01129 0.01129 10 0.00319 0.00319 0.00319 0.00319 0.00319 0.00319 0.00319 0.00319 0.00319 0.0031915 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000020 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000025 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000030 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000035 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000040 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000045 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000050 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 Sample Terminated Vested Rates
Entry Ages Public Agency Police
Service 15 20 25 30 35 40 45 50 55 59
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.000005 0.01557 0.01557 0.01557 0.01557 0.01557 0.01557 0.01557 0.00000 0.00000 0.00000 10 0.01133 0.01133 0.01133 0.01133 0.01133 0.01133 0.00000 0.00000 0.00000 0.0000015 0.00825 0.00825 0.00825 0.00825 0.00825 0.00000 0.00000 0.00000 0.00000 0.0000020 0.00600 0.00600 0.00600 0.00600 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000025 0.00417 0.00417 0.00417 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000030 0.00209 0.00209 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000035 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000040 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000045 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.0000050 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 When a member is eligible to retire, the termination with vested benefits probability is set to zero Sample Termination Rates
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 53 5.3.a Packet Pg. 70
Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Appendix
Entry Ages Public Agency Miscellaneous
Service 15 20 25 30 35 40 45 50 55 60 65 70 75 79
0 0.0764 0.0764 0.0764 0.0621 0.0621 0.0521 0.0521 0.0521 0.0521 0.0521 0.0521 0.0521 0.0521 0.05215 0.0378 0.0378 0.0378 0.0276 0.0276 0.0187 0.0187 0.0187 0.0187 0.0187 0.0187 0.0187 0.0187 0.0187 10 0.0201 0.0201 0.0201 0.0126 0.0126 0.0108 0.0108 0.0108 0.0108 0.0108 0.0108 0.0108 0.0108 0.010815 0.0155 0.0155 0.0155 0.0102 0.0102 0.0071 0.0071 0.0071 0.0071 0.0071 0.0071 0.0071 0.0071 0.007120 0.0119 0.0119 0.0119 0.0083 0.0083 0.0047 0.0047 0.0047 0.0047 0.0047 0.0047 0.0047 0.0047 0.004725 0.0091 0.0091 0.0091 0.0067 0.0067 0.0031 0.0031 0.0031 0.0031 0.0031 0.0031 0.0031 0.0031 0.003130 0.0070 0.0070 0.0070 0.0054 0.0054 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.002035 0.0070 0.0070 0.0070 0.0054 0.0054 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.002040 0.0070 0.0070 0.0070 0.0054 0.0054 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.002045 0.0070 0.0070 0.0070 0.0054 0.0054 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.002050 0.0070 0.0070 0.0070 0.0054 0.0054 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 0.0020 Entry Ages Public Agency Police
Service 15 20 25 30 35 40 45 50 55 60 65 70 75 79
0 0.1181 0.1181 0.1181 0.1051 0.1051 0.0653 0.0653 0.0653 0.0653 0.0653 0.0653 0.0653 0.0653 0.06535 0.0365 0.0365 0.0365 0.0290 0.0290 0.0235 0.0235 0.0235 0.0235 0.0235 0.0235 0.0235 0.0235 0.0235 10 0.0185 0.0185 0.0185 0.0155 0.0155 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.0118 0.011815 0.0183 0.0183 0.0183 0.0150 0.0150 0.0131 0.0131 0.0131 0.0131 0.0131 0.0131 0.0131 0.0131 0.013120 0.0181 0.0181 0.0181 0.0145 0.0145 0.0145 0.0145 0.0145 0.0145 0.0145 0.0145 0.0145 0.0145 0.014525 0.0179 0.0179 0.0179 0.0141 0.0141 0.0161 0.0161 0.0161 0.0161 0.0161 0.0161 0.0161 0.0161 0.016130 0.0178 0.0178 0.0178 0.0136 0.0136 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.017935 0.0178 0.0178 0.0178 0.0136 0.0136 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.017940 0.0178 0.0178 0.0178 0.0136 0.0136 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.017945 0.0178 0.0178 0.0178 0.0136 0.0136 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.017950 0.0178 0.0178 0.0178 0.0136 0.0136 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 0.0179 Sample Salary Scale Rates
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Appendix
Attained Ages Public Agency Miscellaneous 2.7% @ 55
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.01100 0.04500 0.08700 0.18200 0.22700 1.00000 1.00000 10 0.01600 0.05800 0.08400 0.20100 0.22700 1.00000 1.00000 15 0.02200 0.08200 0.09600 0.24200 0.22700 1.00000 1.00000 20 0.03300 0.13800 0.14200 0.26400 0.22700 1.00000 1.00000 25 0.03400 0.20800 0.16500 0.29300 0.22700 1.00000 1.00000 30 0.03800 0.27800 0.19800 0.29300 0.22700 1.00000 1.00000 35 0.04400 0.34100 0.22300 0.29300 0.22700 1.00000 1.00000 40 0.00000 0.34100 0.22300 0.29300 0.22700 1.00000 1.00000 45 0.00000 0.00000 0.22300 0.29300 0.22700 1.00000 1.00000 50 0.00000 0.00000 0.00000 0.29300 0.22700 1.00000 1.00000 Attained Ages Public Agency Miscellaneous 2% @ 60
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.01000 0.01200 0.06300 0.13800 0.20000 1.00000 1.00000 10 0.01100 0.01600 0.06900 0.16000 0.20000 1.00000 1.00000 15 0.01400 0.02400 0.07400 0.21400 0.20000 1.00000 1.00000 20 0.01400 0.03200 0.09000 0.21600 0.20000 1.00000 1.00000 25 0.01700 0.03600 0.13700 0.23700 0.20000 1.00000 1.00000 30 0.01700 0.03600 0.11600 0.28300 0.20000 1.00000 1.00000 35 0.01700 0.03600 0.12500 0.31300 0.20000 1.00000 1.00000 40 0.00000 0.03600 0.12500 0.31300 0.20000 1.00000 1.00000 45 0.00000 0.00000 0.12500 0.31300 0.20000 1.00000 1.00000 50 0.00000 0.00000 0.00000 0.31300 0.20000 1.00000 1.00000 Attained Ages Public Agency Miscellaneous 2% @ 62
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.00000 0.01000 0.03100 0.10800 0.12000 1.00000 1.00000 10 0.00000 0.01900 0.05100 0.14100 0.15600 1.00000 1.00000 15 0.00000 0.02800 0.07100 0.17300 0.19300 1.00000 1.00000 20 0.00000 0.03600 0.09100 0.20600 0.22900 1.00000 1.00000 25 0.00000 0.06100 0.11100 0.23900 0.26500 1.00000 1.00000 30 0.00000 0.09600 0.13800 0.30000 0.33300 1.00000 1.00000 35 0.00000 0.15200 0.18300 0.34800 0.38700 1.00000 1.00000 40 0.00000 0.18000 0.20400 0.36000 0.40000 1.00000 1.00000 45 0.00000 0.00000 0.20400 0.36000 0.40000 1.00000 1.00000 50 0.00000 0.00000 0.00000 1.00000 1.00000 1.00000 1.00000 Matrix of Sample Service Retirement Assumption Rates
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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending Appendix
Attained Ages Public Agency Police 3% @ 50
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.12400 0.06900 0.34300 1.00000 1.00000 1.00000 1.00000 10 0.10300 0.07400 0.18000 1.00000 1.00000 1.00000 1.00000 15 0.11300 0.08100 0.15900 1.00000 1.00000 1.00000 1.00000 20 0.14300 0.11300 0.18800 1.00000 1.00000 1.00000 1.00000 25 0.24400 0.20900 0.24700 1.00000 1.00000 1.00000 1.00000 30 0.37600 0.30500 0.24700 1.00000 1.00000 1.00000 1.00000 35 0.43800 0.33600 0.24700 1.00000 1.00000 1.00000 1.00000 40 0.00000 0.33600 0.24700 1.00000 1.00000 1.00000 1.00000 45 0.00000 0.00000 0.24700 1.00000 1.00000 1.00000 1.00000 50 0.00000 0.00000 0.00000 1.00000 1.00000 1.00000 1.00000 Attained Ages Public Agency Police 3% @ 55
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.01900 0.00600 0.15500 1.00000 1.00000 1.00000 1.00000 10 0.05300 0.11500 0.15500 1.00000 1.00000 1.00000 1.00000 15 0.04500 0.14100 0.15500 1.00000 1.00000 1.00000 1.00000 20 0.05400 0.19900 0.15500 1.00000 1.00000 1.00000 1.00000 25 0.05700 0.23100 0.15500 1.00000 1.00000 1.00000 1.00000 30 0.06100 0.25900 0.15500 1.00000 1.00000 1.00000 1.00000 35 0.06100 0.25900 0.15500 1.00000 1.00000 1.00000 1.00000 40 0.00000 0.25900 0.15500 1.00000 1.00000 1.00000 1.00000 45 0.00000 0.00000 0.15500 1.00000 1.00000 1.00000 1.00000 50 0.00000 0.00000 0.00000 1.00000 1.00000 1.00000 1.00000 Attained Ages Public Agency Police 2.7% @ 57
Service 50 55 60 65 70 75 79
0 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 5 0.05000 0.06800 0.15000 1.00000 1.00000 1.00000 1.00000 10 0.05000 0.06800 0.15000 1.00000 1.00000 1.00000 1.00000 15 0.05000 0.06800 0.15000 1.00000 1.00000 1.00000 1.00000 20 0.05000 0.09100 0.15000 1.00000 1.00000 1.00000 1.00000 25 0.05000 0.13400 0.15000 1.00000 1.00000 1.00000 1.00000 30 0.10000 0.24200 0.22800 1.00000 1.00000 1.00000 1.00000 35 0.11000 0.38800 0.35000 1.00000 1.00000 1.00000 1.00000 40 0.00000 0.38800 0.35000 1.00000 1.00000 1.00000 1.00000 45 0.00000 0.00000 0.35000 1.00000 1.00000 1.00000 1.00000 50 0.00000 0.00000 0.00000 1.00000 1.00000 1.00000 1.00000 Matrix of Sample Service Retirement Assumption Rates
Precision Actuarial Inc. / TrueComp 10/27/2025 Page | 56

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Attachment: A: City of San Ramon GASB 75 OPEB Valuation Report Measured as of June 30, 2024 for Disclosures for the Fiscal Year Ending

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Megan O'Donoghue, Human Resources Director
By: Megan O'Donoghue, Human Resources Director
SUBJECT: RESOLUTION NO. 2026-022 - Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement

RECOMMENDED ACTION
Staff recommend approval of the Resolution adopting the Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement.

BACKGROUND/DISCUSSION
The City of San Ramon is a member of the Municipal Pooling Authority (MPA), a Joint Exercise of Powers Authority (JPA). MPA provides member cities with administrative and self-insured coverage for liability, workers’ compensation, and vehicle physical damage, as well as access to fourteen (14) other coverage programs. Membership requires each governing body to approve the Joint Powers Authority Agreement (JPA), which sets out MPA’s structure and authority. The JPA, last revised in 2005, has undergone comprehensive review and revision and is now presented to the City Council for adoption. The Amended and Restated MPA JPA must be approved by each member by resolution of the member’s governing body and signed by each member’s designee.

At its meeting on February 27, 2025, as part of its review of MPA’s governing documents, the MPA Coverage and Governance Committee approved recommended amendments to update the JPA and ensure it aligns with other MPA governing documents and applicable laws. Those recommended amendments were then reviewed by the MPA Executive Committee, which approved the recommended amendments with certain revisions on March 26, 2025. The revised recommended amendments were then approved by the MPA Board of Directors on April 10, 2025.

The amendments approved by the MPA Board of Directors were then sent to each member for review and feedback. The feedback received was reviewed by MPA Staff and Legal Counsel, and additional revisions were made based on that feedback.

The final recommended amendments were approved by the MPA Board of Directors on January

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13, 2026, as the Amended and Restated JPA, attached to this item as Attachment A. The Amended and Restated JPA must now be approved by each member by resolution of the member’s governing body and signed by each member’s designee.

As additional background, MPA was formally approved by the state as of July 1, 1977. Many of its founding members are still members today. Currently, MPA has twenty-one (21) member municipalities, which are primarily located in Contra Costa County, with a few outlying members in Stanislaus County and San Mateo County. The City of San Ramon has been a member of MPA since July 1, 1986.

MPA was formed primarily to mitigate the rising costs of private insurance for liability and workers’ compensation. The founding members agreed to pool fiscal resources to share in the cost of administering and litigating claims. This pooling of funds is permitted under the Joint Powers Act, Government Code, Sections 6500-6536. There are over 1,800 JPAs in California that provide public agencies with pooled coverage for benefits, liability, workers' compensation, and other services. By pooling funds, MPA members share in the risk and cost of claims, thereby stabilizing the impact on individual members' costs. The share in claims cost is spread among the members. However, pooling is not just a means of sharing the cost of claims; MPA members receive economies of scale benefits for a variety of additional insurance that can only be accessed through membership in the pool. For example, these additional lines of insurance include property, cyber, crime, and deadly weapons coverage for the members. MPA also provides valuable resources for training and education, as well as access to a comprehensive wellness program, ergonomics program, optional dental and vision plans, optional life insurance, and online training modules. MPA’s risk mitigation support includes mandatory safety training and inspection support to ensure regulatory compliance, as well as mandatory employee certifications.

Participation in a JPA is invaluable in reducing claims exposure and cost. Due to the pooling aspect, members may also receive dividends for years in which the reserved funds have exceeded the actual cost for that year. These dividends were instrumental in aiding members through the revenue decline that resulted from COVID-19. MPA has also been able to provide members with grants to address safety needs within their cities, and the City of San Ramon has accessed those grants in recent years.

MPA has a Board of Directors, with each member of the pool holding a position on the Board.

For the City of San Ramon, the Human Resources Director serves as the City's Primary Board Member on the MPA Board, with the Deputy City Manager serving as the Alternate Board Member. Currently, the City's Human Resources Director also serves on MPA's Coverage and Governance Committee and the MPA Executive Committee. The Board collectively decides how claims are administered and what is covered by the pool. Through the Coverage and Governance Committee, the Board regularly reviews the bylaws, the JPA agreement, and memorandums of coverage for each program annually to determine how coverage will be provided. The Joint Powers Authority Agreement is the required governing document that all members’ governing bodies must agree to participate in any of the programs provided by MPA.

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FISCAL IMPLICATIONS
Staff do not anticipate any direct fiscal impacts related to this item.

STEPS FOLLOWING APPROVAL
The City's Human Resources Director, as the City's Primary Board Member for MPA, or the Deputy City Manager, as the City's Alternate Board Member for MPA, will execute the MPA Amended and Restated JPA on behalf of the City.

ATTACHMENT(S)
A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement

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RESOLUTION NO. 2026-022

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON

AMENDED AND RESTATED MUNICIPAL POOLING AUTHORITY JOINT

EXERCISE OF POWERS AGREEMENT
WHEREAS, the Municipal Pooling Authority (MPA) was formed in 1977 by a Joint Exercise of Powers Agreement; and
WHEREAS, MPA was formed primarily to mitigate the rising costs of private insurance for liability and workers’ compensation by pooling fiscal resources to share in the cost of administering and litigating claims; and
WHEREAS, the City of San Ramon is a Member Agency of MPA; and WHEREAS, to be a member of MPA and participate in any of its programs, each member’s governing body must agree to the Joint Exercise of Powers Agreement (“JPA Agreement”), as this is the required foundational and governing document that outlines MPA’s powers and organizational structure; and
WHEREAS, the last version of the JPA Agreement was adopted by the MPA Board of Directors in 2004 and executed in 2005 by its members and has recently undergone an extensive review and revision process involving the MPA Board of Directors, MPA staff and legal counsel, and each member agency; and
WHEREAS, the recommended amendments include both substantive updates and formatting refinements to ensure clarity and consistency; and WHEREAS, the MPA Board of Directors, on January 13, 2026, approved the Municipal Pooling Authority Amended and Restated Joint Exercise of Powers Agreement, a copy of which is included as Attachment A.

NOW, THEREFORE, BE IT RESOLVED, the City Council of San Ramon hereby affirms:

1. That the adoption of the Municipal Pooling Authority Amended and Restated Joint Exercise of Powers Agreement for providing property, workers' compensation, public liability, and other insurance coverages is hereby approved, and the designated primary or alternate MPA Board member adopted under Resolution No. 2025-118 is hereby authorized and directed to execute the same on behalf of the City.

2. The recitals set forth above are true and correct, and they are incorporated into this Resolution by this reference.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2026, by the

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following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:
__________________________
Joan Snashall, City Clerk

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Approved by the BOD on January 13, 2026 , Page 1 | 10

MUNICIPAL POOLING AUTHORITY

AMENDED AND RESTATED JOINT EXERCISE OF POWERS AGREEMENT This Amended and Restated Joint Exercise of Powers Agreement (hereafter “Agreement”) is entered into by and among the public entities listed in Appendix A ( hereafter referred to as "Members").

RECITALS

1. The Members are public entities organized and operating under the laws of the State of California;

2. The following State laws, among others, authorize the Members to enter into this Agreement:
a. Labor Code Section 3700, allowing a public entity to fund its own workers' compensationclaims;
b. Government Code Sections 989 and 990, permitting a local public entity to insure itself against liability and other losses;
c. Government Code Section 990.4, permitting a public entity to provide insuranceand self-insurance inanydesiredcombination.
d. Government Code Section 990.6, providing that the cost of insurance authorized under the related sections is a proper charge against the local public entity. e. Government Code Section 990.8, permitting two ormore local public entities to enter into an agreement to jointly fund such expenditures under the authorityofGovernment CodeSections6500, et seq.;and
f. Government Code Sections 6500, et seq., permitting two or more local public entities to jointly exercise under an agreement any power which is common to each ofthem.

3. Each of the Members desires to enter into an agreement with each of the others for the purpose ofinsuring against various risksjointly, rather than individually.

4. Pursuant to Government Code Section 6508.1, the debts, liabilities, and obligations of MPA shall not constitute debts, liabilities, or obligations of the Members.

5. MPA was originally formed by a Joint Powers Agreement in 1977. Since that time, the Agreement has been amended several times, and Members have withdrawn from, and new Members have beenadded to MPA.

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 2 | 10
NOW,THEREFORE, for and inconsideration of the mutual benefits, covenants and agreements setforth herein,the Members agree as follows:

SECTION 1
Authority and Purpose
This Agreement is made under the authority of California Government Code Sections 6500, et seq., between the Members. The purpose of this Agreement is to exercise jointly the powers common to each Member by managing risks and pooling or purchasing coverage for losses.

SECTION 2
Definitions
Unless the context otherwise requires:

1. "MPA" shall meanthe public entity known as the Municipal PoolingAuthority created bythis Agreement.

2. "Board" shall mean the governing body of MPA.

3. "Chief Administrative Officer" shall mean the person appointed by the Board as the Chief Administrative Officer of MPA.

4. "Claim" shall mean a claim or demand made against a Member arising out of an occurrence that is covered or alleged to be covered by any Memoranda of Coverage issued by MPA or by a purchased policy of insurance.

5. "Member" shall mean any public entity listed in Appendix AtothisAgreement.

6. "Memoranda of Coverage" shall mean documents issued by MPA specifying the type, terms, conditions, and limitations of coverage provided by MPA to each Member that participates in the program.

SECTION 3
Creation of MPA
A public entity, separate and apart from the parties hereto and known as the Municipal Pooling Authority, was previously created and is continued pursuant to Article 1, Chapter 5, Division 7, Title 1 of the California Government Code (commencing with Section 6500).

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 3 | 10
SECTION 4
TermsofAgreement
This Agreement is effective as of January 13, 2026, and continues until terminated as hereafter provided. The prior Joint Exercise of Powers Agreement is terminated upon the effective date hereof.

SECTION 5

1.1.1 GoverningBoard
MPA shall be governed by a Board composed of one individual representative from each Member, each serving in an individual capacity as a member of the Board. Each Member's governing body shall appoint to the Board either its Manager or Director, or the department head or staff person, responsible for its risk management function. Each Board member shall have one vote. Each Member shall appoint one Alternate to the Board. The Alternate shall have the same qualifications as the Board member. The Alternate may vote at any meeting of the Board at which the regular Board member is absent.

SECTION 6
Meetings and Committees
(a) Committees. The Board may establish an Executive Committee comprised of members of the Board and delegate to it any powers or functions not reserved to the entire Board or otherwise nondelegable. Other regular committees may be created by, or in accordance with, the procedures set forth in Bylaws adopted by the Board. Ad hoc committees may, from time to time, be established by the President of the Board to serve as temporary committees for a limited purpose. (b) Meetings. The Board shall hold at least one regular meeting each year. The Board shall fix the date upon which, and the hour and place at which, each regular meeting is to be held, and the Chief Administrative Officer shall notify each Member of that action. Other meetings of the Board and meetings of any duly established committees may be held in accordance with applicable law. All meetings of the Board and regular committees shall be held in a manner consistent with the Bylaws and in compliance with the Ralph M. Brown Act (California Government Sections 54950, et seq.). (c) Bylaws and Regulations. The Board may adopt Bylaws and regulations that are not inconsistent either with applicable law or with this Agreement. In the event the Bylaws or regulations are inconsistent with this Agreement, this Agreement shall control. The Chief Administrative Officer shall send to each Member all such Bylaws and regulations, and any amendments thereto, promptly after adoption by the Board.

SECTION 7

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 4 | 10

1.1.2 Officers
(a) The Board shall elect a President and Vice-President from among its members to perform the duties set forth in the Bylaws.
(b) The Chief Administrative Officer shall be the Secretary of MPA and shall be responsible for maintaining all records of MPA.
(c) The Board shall elect a Treasurer with the qualifications and to perform the duties set forth in the Bylaws.
(d) The Board may appoint such other officers, employ individuals, and contract with consultants and other professional persons or firms as it considers necessary to carry out the purposes of this Agreement.

SECTION 8
Powers of MPA
MPA shall have the powers and authority to exercise any powers common to its Members and is hereby authorized, in its own name, to do all acts necessary for the exercise of such common powers, including, but not limited to, each of the following:
(1) Make and enter into contracts;
(2) Incur debts, liabilities, and obligations, but no debt, liability, or obligation of MPA is a debt, liability, or obligation of any Member, pursuant to Government Code Section 6508.1; (3) Acquire, hold, or dispose of real and personal property; (4) Receive contributions and donations of property, funds, services, and other forms of assistance from any source;
(5) Sue and be sued in its own name;
(6) Employ agents and employees;
(7) Acquire, construct, manage, and maintain buildings; (8) Lease real or personal property, including that of a Member;

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 5 | 10
(9) Receive, collect, invest, and disburse monies; and
(10) Carry out other duties as required to accomplish other responsibilities as set forth in this Agreement.

These powers shall be exercised in the manner provided by law and as expressly set forth in this Agreement. Pursuant to Section 6509 of the California Government Code, the exercise of such powers shall be subject only to those restrictions upon the manner of exercising the powers which are imposed upon Members, such as the City of Pleasant Hill, in the exercise of similar powers.

SECTION 9
Fiscal Year
The "fiscal year" of MPA is the period from the first day of July of each year to and including the 30th day of June of the following year.

SECTION 10
Coverage Provided byMPA
Pursuant to the payment of contributions by each Member, MPA shall provide coverage pursuant to one or more Memoranda of Coverage and/or purchased policies of insurance under the programs selected by the Member.

SECTION 11

1.1.3 Establishment and Administration of Funds
The Board shall establish such funds as it deems necessary to conduct the business of MPA.

SECTION 12

1.1.4 Budget
MPA shall adopt an annual budget nolater than the first day of itsfiscal year.

SECTION 13

1.1.5 Member Contributions

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 6 | 10
The Chief Administrative Officer shall be responsible for calculating annually the amount of contributions to be charged for coverage selected by Members. The Board shall approve each charge before it takes effect. Each Member, by the act of paying its contribution, accepts the coverage provided by MPA.

SECTION 14
Accounts and Records
The Chief Administrative Officer shall be responsible for establishing and maintaining the funds and accounts in accordance with acceptable accounting practices and maintaining such other records as the Board requires pursuant to the procedures set forth in the Bylaws. The Chief Administrative Officer shall have the custody of and be responsible for the disbursement of MPA funds as provided by accounting procedures developed in accordance with this Agreement and the Bylaws.

SECTION 15

1.1.6 Reserves
Separate reserves shall be maintained in the funds for each type of coverage.

SECTION 16

1.1.7 MPA Functions and Responsibilities
MPA shall provide comprehensive risk management services to its Members.

SECTION 17

1.1.8 Member Responsibilities
Each Member has responsibilities, including the following:
(1) Appoint its representative and alternate to the MPA Board in accordance with the applicable practices and procedures.
(2) Cooperate fully with MPA in the investigation, defense, and settlement of Claims, including compliance with any applicable Memoranda of Coverage.
(3) Comply with risk management recommendations, guidelines, and requirements established by MPA;

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 7 | 10
(4) Pay contributions and assessments approved by the Board when due. (5) Provide MPA with data and other information requested; and (6) Cooperate with and assist MPA and any insurer, adjuster, or legal counsel retained by MPA in matters related to this Agreement, any Bylaws adopted by the Board, and any other governing documents, policies, or procedures adopted by the Board.

SECTION 18
New Members
Upon the vote of two-thirds of all members of the Board, any other public entity in Contra Costa County or in the general geographic area reasonably serviceable from Contra Costa County may become a party to this Agreement upon execution of this Agreement, and shall forthwith pay to MPA its current contribution payment as determined in accordance herewith, as well as any fees and expenses set by the Board.

SECTION 19
Cancellation of Coverage ina Program or Programs
lf a Member fails to comply with this Agreement, any Bylaws adopted by the Board, or any procedures or policies established by the Board, the Board may, by a two-thirds vote of all members of the Board, refuse to provide coverage or may cancel any coverage being provided to that Member in any program(s).

SECTION 20
Termination of Agreement and Disposition of
AssetsUponTerminationofAgreement
This Agreement may be terminated upon the unanimous consent of all parties to it. Upon complete termination of this Agreement by all Members and the settlement of all liabilities and claims, including incurred but not reported claims, all property of MPA shall be divided among the Members in a ratio equal to that of the total amounts paid by the Members for the five (5) fiscal years preceding the year in which the Agreement is terminated.

SECTION 21
Withdrawal of aMember
A Member may withdraw as a Member and party to the Agreement, effective at the end of any fiscal year upon giving MPA six (6) months priorwritten notice of its intenttowithdraw.

SECTION 22
Expulsion

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 8 | 10
The Board, by a three-fourths vote of all members of the Board, may expel any member for the reasons and under the procedures setforth inthe Bylaws.

SECTION 23
Effect ofWithdrawal or Expulsion
The withdrawal or expulsion of any Member shall not terminate its responsibilities and obligations as set forth in MPA’s governing documents.

Upon withdrawal of a Member, that Member is entitled only to its pro rata share of the balance of the amount paid by it for the fiscal year in which withdrawal takes place. That Member shall not participate in or be entitled to any other funds, property, or other assets of MPA. Coverages under all pool coverage programs for the coverage periods in which that Member participated will remain in effect and continue until the conclusion of their respective program years.

SECTION 24
Liability and Indemnification
MPA shall defend and indemnify its Board members, officers, and employees to the same extent as any other public entity of the State of California is obliged to defend and indemnify its public employees pursuant to California Government Code Section 825, et seq., or other applicable provisions of law.

MPA may insure or self-insure itself to the extent deemed necessary by the Board against loss, liability and claims arising out of or connected to the conduct of MPA's activities.

SECTION 25
Assessment
Upon a two-thirds vote of all members of the Board, the Board shall have the authority to levy a cash assessment for any pooled coverage program if the Board finds that there are insufficient funds available to MPA to meetits legal obligations.

Any cost, including attorneys' fees, incurred by MPA in collecting any cash assessment shall be reimbursed by the Member against which such collection action has been taken.

Section 26
Dividends and Premium Rebates
Upon a two-thirds vote of all members of the Board, the Board shall have the authority to declare a dividend, rebate of excess contributions, and/or reduction of future contributions for any pooled coverage program if the Board finds there are excess reserves in the retention fund.

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 9 | 10
SECTION 27
Severability
lf any portion, term, condition or provision of this Agreement is determined by a court to be illegal or in conflict with a law of the State of California, or is otherwise rendered unenforceable or ineffectual, the validity of the remaining portions, terms, conditions, and provisions is not affected.

SECTION 28
Prohibition Against Assignment
No Member may assign a right, claim, or interest it may have under this Agreement. No creditor, assignee, or third party beneficiary of a Member has a right, claim, or title to any part, share, interest, fund, premium or asset of MPA.

SECTION 29
Amendment
This Agreement may be amended by Resolution of the governing bodies of two­ thirds of the thenparticipating Members. Appendix A to this Agreement may be amended to correctly list current Members without separate action by the governing bodies of the Members or the Board, and provided any additional members execute the Agreement.

SECTION 30
Notices
Notices to Members under this Agreement shall be sufficient if delivered to the office of the Member. Notices to MPA shall be sufficient if delivered to the office of the Chief Administrative Officer.

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated Approved by the BOD on January 13, 2026 , Page 10 | 10
Member Date Joined
Antioch 5/2/1977
Brentwood 5/2/1977
Clayton 5/2/1977
Danville 2/1/1983
Gilroy 7/1/2015
El Cerrito 5/2/1977
Hercules 5/2/1977
Lafayette 5/2/1977
Manteca 1/1/1998
Martinez 5/2/1977
Moraga 5/2/1977
Mountain House 7/1/2024
Oakley 7/1/2002
Orinda 7/1/1986
Pacifica 7/1/2006
Pinole 5/2/1977
Pittsburg 5/2/1977
Pleasant Hill 5/2/1977
San Pablo 5/2/1977
San Ramon 7/1/1986
Walnut Creek 5/2/1977

MUNICIPAL POOLING AUTHORITY JOINT EXERCISE OF POWERS AGREEMENT Appendix A - List of MPA Members

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Attachment: A: Amended and Restated Municipal Pooling Authority Joint Exercise of Powers Agreement (2026-022 : Amended and Restated

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Lauren Barr, Community Development Director
By: Lucas Haase, Assistant Planner
SUBJECT: RESOLUTION NO. 2026-023 - Determining that 18 Crow Canyon Court, Assessor’s Parcel Number 208-490-010 (Subdivision 9691) is Annexed to the City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services), Approving a Boundary Map of the Annexation Property, and Directing the City Clerk to Record the Boundary Map and Notice of the Annexation

EXECUTIVE SUMMARY
The Conditions of Approval for the Woodside Canyon Residential Development located at 18 Crow Canyon Court, Assessor’s Parcel Number 208-490-010 (Subdivision 9691) require the property owner(s) to provide a funding mechanism such as annexation into a Community Facilities District (CFD) to pay the cost of certain municipal services. In order to satisfy the Condition of Approval, the applicant has requested to annex the 18 Crow Canyon Court Property/Development into the City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services).

RECOMMENDED ACTION
Staff recommends adoption of this Resolution acknowledging that the 18 Crow Canyon Court Assessor’s Parcel Number 208-490-010 (Subdivision 9691) is annexed to the City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services), and directing the City Clerk to record the Boundary Map and Notice of the Annexation.

BACKGROUND/DISCUSSION
Formation of the Community Facilities District No. 2014-1 On February 25, 2014, the City Council adopted the following resolutions under the Mello-Roos Community Facilities Act of 1982, as amended (Mello-Roos Act):
• Resolution No. 2014-026 (the Resolution of Formation), approving the formation of the "City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services)" (CFD 2014-1) and a future annexation area for CFD 2014-1 (“Future

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Annexation Area”).
• Resolution No. 2014-027, determining the necessity to incur bonded indebtedness and other debt (as defined in the Mello-Roos Act) in the maximum aggregate principal amount of $50,000,000 that would be payable from special taxes levied within CFD 2014-1 (“Bonds”).

Also on February 25, 2014, a special election of the qualified landowner electors in CFD 2014-1 was held, at which at least two-thirds of the electors voting approved the levy of the special tax in CFD 2014-1, an appropriations limit for CFD 2014-1, and the issuance of the Bonds.

Subsequently, on March 20, 2014, the City Council adopted Ordinance No. 448, in which it levied special taxes within CFD 2014-1, including the initial territory in CFD 2014-1 and parcels in the Future Annexation Area that are annexed to the CFD in the future.

Purpose of the Community Facilities District No. 2014-1 The Community Facilities District (CFD No. 2014-1) is authorized to fund the following public facilities and ongoing municipal services:

Public Services
• Police Services;
• Parks, Recreational and Open Space Services (not including recreation program services);
• Street and Street Lighting Services;
• Landscaping Services; and
• Flood & Storm Protection & Storm Water Treatment Services.

Public Facilities
• Police facilities;
• Park and recreational facilities; and
• Open Space facilities.

Future Annexation Area
The City Council established the Future Annexation Area to provide for a streamlined process for annexation of properties into CFD 2014-1. Under the Mello-Roos Act, parcels in the Future Annexation Area may be annexed to CFD 2014-1 with the unanimous approval (Unanimous Approval) of the owner of the parcels, without any requirement for further public hearings or additional proceedings.

Annexation
The Conditions of Approval for the Woodside Canyon Residential Development located at 18

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Crow Canyon Court (APN:208-490-010) require the property owner to provide a funding mechanism such as annexation into a CFD to pay the cost of certain municipal services. The proposed development is in the Future Annexation Area for CFD 2014-1. Prior to tonight’s City Council meeting, the property owner executed the attached Unanimous Approval for the annexation of the property and 54 units associated with the approved 18 Crow Canyon Court development (APN: 208-490-010, Subdivision 9691). Execution by the property owner of the Unanimous Approval constitutes the unanimous approval and a unanimous vote by the property owner of Subdivision in favor of annexing their property to CFD No. 2014-1, the annual levy of special taxes according to the rate and method of apportionment of special tax (“RMA”) for CFD No. 2014-1, the CFD No. 2014-1 appropriations limit, and the issuance of Bonds.

Mello-Roos Act Section 53339.8 provides that upon a determination by the legislative body that the area proposed to be annexed is added to the existing community facilities district, the clerk of the legislative body shall record notice of the annexation in the real property records of the County.

FISCAL ANALYSIS
There will be no financial impact to the City’s General Fund. The applicant has funded allowable costs associated with the annexation of their development project to CFD No. 2014-1. Under the RMA, the FY 2025-26 special tax rates per developed units within the project is $956.90 per unit per year, although this amount is subject to annual escalation as set forth in the RMA. Therefore, successful annexation into CFD No. 2014-1 could provide up to $51,672.60 in revenue annually (using the FY 2025-26 rates without escalation) when all of the parcels within the Project are developed. The taxes will be collected on the property tax rolls at the undeveloped land rate until such time as the residential units are complete.

STEPS FOLLOWING APPROVAL
After adoption of this Resolution for annexation of the property and the Woodside Canyon Residential Development approved for 18 Crow Canyon Court, Assessor’s Parcel Number 208- 490-010 (Subdivision 9691) to CFD No. 2014-1, the City Clerk will record the boundary map and notice of the annexation in the County’s real property records of the County of Contra Costa.

ATTACHMENT(S)
A: Resolution No. 2026-023
B: Unanimous Approval (Annex No. 6)
C: Amendment to Notice of Special Tax Lien (Annex No. 6)

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A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON DETERMINING THAT 18 CROW CANYON COURT, ASSESSOR’S PARCEL NUMBER 208-490-010-5 IS ANNEXED TO THE CITY OF SAN RAMON COMMUNITY FACILITIES DISTRICT NO. 2014-1 (PUBLIC FACILITIES AND SERVICES), AND DIRECTING

THE CITY CLERK TO RECORD THE BOUNDARY MAP AND NOTICE OF THE ANNEXATION WHEREAS, on February 25, 2014, the City Council adopted Resolution No. 2014-026, entitled “A Resolution of the City Council of the City of San Ramon Approving Formation of a Community Facilities District” (the “Resolution of Formation”), ordering the formation of the "City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services)" (the “CFD”) and a "City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services) (Future Annexation Area)", authorizing the levy of a special tax on property within the CFD and establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, constituting California Government Code Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311 (the “Mello-Roos Act”); and
WHEREAS, also on February 25, 2014, the City Council adopted Resolution No. 2014-027, entitled “A Resolution of the City Council of the City of San Ramon Determining Necessity to Incur Bonded and Other Indebtedness" (the “Resolution of Necessity”), determining the necessity to incur bonded indebtedness and other debt (as defined in the Mello-Roos Act) in the maximum aggregate principal amount of $50,000,000 upon the security of the special tax to be levied within the CFD pursuant to the Mello-Roos Act; and
WHEREAS, under the provisions of the Resolution of Formation and the Resolution of Necessity and pursuant to Resolution No. 2014-028, entitled “A Resolution of the City Council of the City of San Ramon Calling for a Special Election” (the “Election Resolution”), the propositions of the levy of the special tax, the establishment of the appropriations limit, and the incurring of bonded indebtedness and other debt were submitted to the qualified electors of the CFD as required by the provisions of the MelloRESOLUTION NO. 2026-023

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court) Roos Act and more than two-thirds of the votes cast at the election were in favor of the propositions, as declared by the City Council in Resolution No. 2014-029, adopted on February 25, 2014; and WHEREAS, in the Resolution of Formation, the City Council resolved that parcels within the Future Annexation Area shall be annexed to the CFD only with the unanimous approval (each, a “Unanimous Approval”) of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed, without any requirement for further public hearings or additional proceedings; and WHEREAS, in Ordinance No. 448, adopted by the City Council on March 20, 2014 (the “Special Tax Ordinance”), the City Council authorized and levied special taxes within the CFD pursuant to the Mello-Roos Act, at the rate and in accordance with the rate and method of apportionment of special tax (the "Rate and Method") set forth in the Resolution of Formation, and further ordered that the provisions of the Special Tax Ordinance shall apply not only to the initial territory included in the CFD but also to parcels included in the Future Annexation Area that are annexed to the CFD at the rate or rates to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the CFD; and, WHEREAS, Mello-Roos Act Section 53339.8 provides that upon a determination by the legislative body that the area proposed to be annexed is added to the existing community facilities district, the clerk of the legislative body shall record notice of the annexation pursuant to Streets and Highway Code Section 3117.5; and,
WHEREAS, the City Council has been provided with a Unanimous Approval executed by the owner of 18 Crow Canyon Court, Assessor’s Parcel Number 208-490-010-5, in the future Annexation Area, as such parcel is described on the attached Exhibit A and shown in the proposed boundary map attached as Exhibit B (the “Annexation Property”); and, WHEREAS, in order to comply with Mello-Roos Act Section 53339.8, the City Council wishes to determine that the Annexation Property is added to the CFD.

NOW, THEREFORE, BE IT RESOLVED, that the foregoing recitals are all true and correct, and

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court) BE IT FURTHER RESOLVED, that this City Council hereby determines that the Annexation Property is added to the CFD, the boundary map attached as Exhibit B is hereby approved, and the City Clerk is hereby ordered and directed to record notice of the annexation pursuant to Streets and Highway Code Section 3117.5 and the boundary map attached as Exhibit B in accordance with applicable law, and BE IT FURTHER RESOLVED, that this Resolution shall take effect immediately upon its adoption.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2016, by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:

Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court)

EXHIBIT A

LEGAL DESCRIPTION OF ANNEXATION PROPERTY

THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF SAN RAMON, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA AND IS DESCRIBED AS FOLLOWS:

ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, AND 22, CONTRA COSTA COUNTY RECORDS.

APN: 208-490-010-5

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court)

EXHIBIT B

BOUNDARY MAP OF ANNEXATION PROPERTY

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Attachment: A: Resolution No. 2026-023 (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 100 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 101 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 102 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 103 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 104 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 105 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 106 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 107 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 108 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 109 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 110 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 111 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 112 Attachment: B: Unanimous Approval (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court) 1 WHEN RECORDED MAIL TO:

City Clerk
City of San Ramon
7000 Bollinger Canyon Road,
San Ramon, CA 94583
Affected Assessor Parcel No(s).: 208-490-010-5
Affected Address: 18 Crow Canyon Court, San Ramon, CA 94583

AMENDMENT TO NOTICE OF SPECIAL TAX LIEN

CITY OF SAN RAMON
Community Facilities District No. 2014-1
(Public Facilities and Services)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, as amended (Chapter 2.5 of Part of Division 2 of Title 5, commencing with Section 53311, of the California Government Code) (the “Act”), the undersigned City Clerk of the City of San Ramon, County of Contra Costa, State of California, hereby gives notice that a lien to secure payment of a special tax is hereby imposed by the City Council of the City of San Ramon on the property described on Exhibit C hereto and incorporated herein (the "Property").

The special tax secured by this lien is authorized to be levied in the "City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services)" (the "CFD"). The CFD was formed for the purpose of paying principal and interest on bonds and other debt, the proceeds of which are being used to finance the acquisition and construction of all or a portion of the public facilities described in Exhibit A attached hereto and hereby made a part hereof, to pay the cost of the public facilities, to pay the costs of certain municipal services and to pay the cost of administering the CFD.

The territory originally included in the CFD is set forth in a revised boundary map of the CFD recorded on March 7, 2014, at 9:33 a.m. as Document No. 14-35105 in Book 84, page 49 of the Book of Maps of Assessment and Community Facilities Districts in the office of the County Recorder for the County of Contra Costa, State of California, and such map has been supplemented in connection with prior annexations of property to the CFD.

A Notice of Special Tax Lien was recorded for the territory originally included in the CFD on March 7, 2014, as Document No. 2014-0035106-00 in the office of the County Recorder for the County of Contra Costa (the “Original Notice of Special Tax Lien”), and has been amended in connection with prior annexations of property to the CFD.

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Packet Pg. 113 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court) 2 The Property is included in the territory that is identified as “Future Annexation Area” on the boundary map of the CFD described in the preceding paragraph, and this Amendment to Notice of Special Tax Lien amends the Original Notice of Special Tax Lien, as previously amended, to give notice that a lien to secure payment of a special tax is hereby imposed by the City Council of the City of San Ramon on the Property.

The lien of the special tax is a continuing lien that shall secure each annual levy of the special tax and that shall continue in force and effect until the special tax obligation is prepaid, permanently satisfied, and canceled in accordance with law or until the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code
The rate, method of apportionment, and manner of collection of the authorized special tax is as set forth in Exhibit B attached hereto and hereby made a part hereof. The Property is annexing into Tax Zone 1. Conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied and the lien of the special tax canceled are as set forth in said Exhibit B and hereby incorporated herein by this reference.

Notice is further given that upon the recording of this notice in the office of the County Recorder the obligation to pay the special tax levy shall become a lien upon the Property in accordance with Section 3115.5 of the Streets and Highways Code of California.

The name(s) of the owner(s) and the assessor's tax parcel number (s) of the Property are as set forth in Exhibit C attached hereto and hereby made a part hereof.

For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Finance Director, City of San Ramon, 7000 Bollinger Canyon Road, San Ramon, CA 94583; Telephone: (925) 973-2500.

Dated: As of ___________, 20__
By:

City Clerk,
City of San Ramon

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Packet Pg. 114 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court) A-1

EXHIBIT A

CITY OF SAN RAMON
Community Facilities District No. 2014-1
(Public Facilities and Services)

DESCRIPTION OF FACILITIES AND SERVICES

TO BE FINANCED BY THE CFD

FACILITIES
The Facilities shown below are proposed to be financed in whole or in part by the CFD. The Facilities shall be constructed, whether or not acquired in their completed states, pursuant to the plans and specifications approved by the City of San Ramon (the "City") and the officials thereof.

Acquisition, construction and improvement of police and public safety facilities, park and recreational facilities, and open space facilities. Special Taxes may be used for the purposes listed in this paragraph only through Fiscal Year 2064-65.

The facilities to be financed shall include the costs of the acquisition of right-of-way the costs of design, engineering and planning, the costs of any environmental or traffic studies, (including right-of-way that is intended to be dedicated by the recording of a final map), surveys or other reports, costs related to landscaping and irrigation, soils testing, permits, plan check and inspection fees, insurance, legal and related overhead costs, coordination and supervision and any other costs or appurtenances related to any of the foregoing.

The CFD may also finance any of the following:

1. Expenses related to bonds and other debt, including underwriters discount, reserve fund, capitalized interest, letter of credit fees and expenses, bond and disclosure counsel fees and expenses, bond remarketing costs, and all other incidental expenses.

2. Administrative fees of the City and the bond trustee or fiscal agent related to the CFD and the bonds and other debt.

3. Reimbursement of costs related to the formation of the CFD advanced by the City, the landowner(s) in the CFD, or any party related to any of the foregoing, as well as reimbursement of any costs advanced by the City, the landowner(s) in the CFD or any party related to any of the foregoing, for facilities, fees or other purposes or costs of the CFD.

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Packet Pg. 115 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court) A-2

SERVICES
The Services shown below ("services" shall have the meaning given that term in the Mello-Roos Community Facilities Act of 1982) are proposed to be financed by the CFD, including all related administrative costs, expenses and related reserves for replacement of vehicles, equipment and facilities:
• Annual operation, maintenance and servicing, including repair and replacement, of police, park and recreational facilities, open space facilities, landscaping facilities, street and street lighting facilities, flood and storm protection facilities and storm water treatment facilities.
• To the extent not included in the prior paragraph, police, park and recreational services (excluding recreation program services), open space services, landscaping services, street and street lighting services, flood and storm protection services, and storm water treatment services.
• Costs associated with the setting, levy, and collection of the Special Taxes; and
• Contingency costs, including a contingency and/or reserve for operating and capital reserves, as required by the City.

The Special Taxes may be collected and set-aside in designated funds, collected over several years, that may be used by the City to fund future repairs, services and facilities described above as determined by the City.

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Packet Pg. 116 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

EXHIBIT B

CITY OF SAN RAMON
Community Facilities District No. 2014-1
(Public Facilities and Services)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
Special Taxes applicable to each Assessor's Parcel in the City of San Ramon Community Facilities District No. 2014-1 (Public Facilities and Services) ("CFD No. 2014-1") shall be levied and collected according to the tax liability determined by the Administrator through the application of the appropriate amount or rate for Taxable Property, as described below. All of the property in CFO No. 2014-1, unless exempted by law or by the provisions below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFO No. 2014-1, unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area.

A. PEEINIIIQNS
The terms hereinafter set forth have the following meanings:
"Accessory Unit" means a second residential unit of limited size (e.g., granny cottage, second unit) that shares a Parcel with a single-family detached unit. "Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Map or other recorded County parcel map.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2. 5 ( commencing with Section 53311), Division 2, of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2014-1, whether by the City or any designee thereof or both; which includes but is not limited to, the costs of computing the Special Tax and preparing the annual Special Tax collection schedules, the costs of collecting the Special Taxes; the costs of remitting the Special Taxes to the Fiscal Agent; the fees and expenses of the Fiscal Agent (including its legal counsel) in the discharge of the duties required of it under the Fiscal Agent Agreement; the costs to the City, the CFO, or any designees thereof of complying with arbitrage rebate requirements, including without limitation, rebate liability costs

EXHIBITS

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Packet Pg. 117 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 118 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 119 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 120 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 121 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 122 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 123 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

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Packet Pg. 124 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court) Exhibit C

EXHIBIT C

CITY OF SAN RAMON
Community Facilities District No. 2014-1
(Public Facilities and Services)
ASSESSOR’S PARCEL NUMBERS, LEGAL DESCRIPTION

AND OWNERS OF LAND
Assessor’s
Parcel No(s). Name(s) of Property Owners
208-490-010-5 Centerpoint SR LLC, a California limited liability company
LEGAL DESCRIPTION:

THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF SAN RAMON, COUNTY OF CONTRA COSTA, STATE OF CALIFORNIA AND IS DESCRIBED AS FOLLOWS:

ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, AND 22, CONTRA COSTA COUNTY RECORDS.

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Packet Pg. 125 Attachment: C: Amendment to Notice of Special Tax Lien (Annex No. 6) (2026-023 : CFD Annexation- 18 Crow Canyon Court)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Christopher Low, Associate Engineer
SUBJECT: RESOLUTION NO. 2026-024 - Approving the Final Map for Subdivision 9691 for Woodside Canyon Development Project (City Ventures Homebuilding, LLC), APN 208-490-010

EXECUTIVE SUMMARY
Woodside Canyon is a residential development project located at 18 Crow Canyon Court and approved for 54 multiple-family residential units. The developer, City Ventures Homebuilding, LLC (City Ventures), has complied with the project’s Conditions of Approval and the Final Map is in substantial conformance with the approved Vesting Tentative Map.

RECOMMENDED ACTION
Staff recommends adoption of this Resolution, approving the Final Map for Subdivision 9691 for the Woodside Canyon Development Project (City Ventures Homebuilding, LLC), APN 208-490- 010.

BACKGROUND
On February 2, 1983, the San Ramon Valley Area Planning Commission approved Development Plan DP-3057-82 to allow the existing approximate 54,000 square foot office building with associated parking lot and landscape. The project site was part of the original incorporation of the City of San Ramon on July 1, 1983.

On December 12, 2023, the City Council adopted the General Plan 2040 and a Specific Plan Amendment that changed the project site General Plan land use designation from Mixed Use to Medium High Density Residential and the San Ramon Village Specific Plan (SRVSP) land use designation from Business Mixed Use (BMU) to Multiple Family Residential (MFR).

On May 8, 2024, the project applicant, City Ventures, submitted a Preliminary Housing Development application (PHD-2024-0004) for the proposed Woodside Canyon Project. On June 24, 2024, City Ventures filed a formal Development Plan (DP 2024-0002), Major Subdivision (MJ 2024-0001), and Environmental Impact Review (ENVR-2024-0001) applications for the proposed Woodside Canyon Project.

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On October 24, 2024, after several rounds of review by staff, project applications related to the Woodside Canyon Project were deemed complete.

On January 7, 2025, the Planning Commission held a Public Hearing and adopted Resolution No. 01-25, conditionally approving the development of the Woodside Canyon project. The approved project included 54 for-sale, multiple-family townhome condominium units within 7 buildings, parking, and common area landscape.

The demolition of the existing office building is anticipated to be completed during Spring 2026.

City Ventures has applied for a Site Development Permit for on-site grading and land development which is expected to begin during Summer 2026.

DISCUSSION
Subdivision 9691 encompasses an area of approximately 2.91 acres and is located at 18 Crow Canyon Court which is bound by Crow Canyon Court and Old Crow Canyon Road. The Final Map will be for multiple-family townhome condominium purposes and will create 54 residential units within seven buildings on one lot.

A copy of the Final Map for Subdivision 9691 is provided as Attachment A.

City Ventures has designated Sequoia Shade Lane, Redwood Ridge Lane, and Timberland Lane as private streets within the development. These private streets contain private ingress and egress, private parking, private walkways, and private utilities. Additional land area has been designated as Common Area that contains community improvements such as landscaping, walls, fences, and mailboxes. The private streets and common area will be maintained by the Homeowners’ Association following recordation of the Final Map. No action is required by the City regarding the private dedications. A summary of these private dedications is shown in Table 1 below.

Table 1.

Summary of Private Land Designation in Subdivision 9691 Land Designation Ownership & Maintenance
Responsibility
Purpose
Sequoia Shade Lane,
Redwood Ridge Lane,
Timberland Lane
Homeowners’ Association Private streets including private ingress and egress, private walkways,
private parking, and private utilities
Common Area Homeowners’ Association Landscaping, walls, fences, and mailboxes
City Ventures has also made dedications for various public easements located throughout Subdivision 9691. These easements have been dedicated to the City, or its designee, for purposes that include public utilities and emergency vehicle access and are located on private streets within the subdivision. Acceptance of these easements is required by the City to allow the City,

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or its designee, such as public utility providers or other public agencies, e.g. the San Ramon Valley Fire Protection District, access for safety and maintenance purposes in the future. No land title is being accepted by the City through the acceptance of these easements. A summary of these public dedications is shown in Table 2 below.

Table 2.

Summary of Public Dedications in Subdivision 9691
Land Description Dedication Purpose
Public Utility Easement City or its designee Public utility use for construction and maintenance of utility structures
Emergency Vehicle
Access Easement
City or its designee Public use for ingress and egress of emergency vehicles and equipment
The Final Map also includes sanitary sewer easements dedicated to Central Contra Costa Sanitary District (CCCSD) for sanitary sewer purposes and perpetual easements dedicated to East Bay Municipal Utility District (EBMUD) for water utility purposes. No action by the City is required for these easements.

Along Old Crow Canyon Road at the southwest portion of the development, an approximate 21- foot portion of the existing Relinquishment of Abutter’s Rights established in Book 11308 on

allow access to the property from Old Crow Canyon Road per project approvals.

Pursuant to the City’s Subdivision Ordinance, a Final Map or phased Final Map may be filed on an approved Vesting Tentative Map. The approval by City Council of such a Map is deemed to be a ministerial act. All Conditions of Approval for the Development pertaining to the Final Map have been reviewed by various departments and agencies to ensure they have been met, and the Final Map is in substantial conformance with the approved Vesting Tentative Map. With all of the above conditions being met, staff recommends approval of this Final Map.

FISCAL ANALYSIS
Fees in the amount of $14,910 were collected from the developer to review and process this Final Map. Bonds associated with the Woodside Canyon Improvement Plans and associated improvements will be provided to the City as required prior to construction.

STEPS FOLLOWING APPROVAL
The Final Map for Subdivision 9691 will be recorded with the Contra Costa County Clerk Recorder’s Office by the Title Company.

ATTACHMENT(S)
A: Woodside Canyon Final Map

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RESOLUTION NO. 2026-024

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON APPROVING THE FINAL MAP FOR SUBDIVISION 9691 FOR WOODSIDE CANYON DEVELOPMENT PROJECT (CITY VENTURES HOMEBUILDING, LLC), APN 208- 490-010
WHEREAS, the Developer (City Ventures Homebuilding, LLC), has submitted a Final Map for Subdivision 9691 (Woodside Canyon), for the purpose of creating 54 multiple-family condominium units within seven buildings on one lot; and WHEREAS, on January 7, 2025, the Planning Commission approved Resolution No. 01- 25 approving the Woodside Canyon Project; and
WHEREAS, public dedications to the City, or its designee, on the Final Map for Subdivision 9691 include easements for public utilities and emergency vehicle access; and WHEREAS, a portion of existing relinquishment of abutter’s rights on Old Crow Canyon Road as shown on the Final Map for Subdivision 9691 will be abandoned; and WHEREAS, the Final Map for Subdivision 9691 has been reviewed and approved by the City Engineer as being in compliance with the City of San Ramon’s subdivision requirements.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon hereby approves the Final Map for Subdivision 9691.

BE IT FURTHER RESOLVED, that the City Council of the City of San Ramon hereby:

1. Accepts the following easements as dedicated on the Final Map for Subdivision 9691:
a. Public Utility Easements
b. Emergency Vehicle Access Easements

2. Abandons and vacates the following:
a. A portion of Abutter’s Rights Relinquished fronting Old Crow Canyon Road as described in Book 11308 on Page 994 of the Official Records of Contra Costa County; Document 83-80537

3. Authorizes the following:
a. The City Engineer, Acting City Surveyor, Community Development Director, and City Clerk to execute their statements upon said Final Map.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2026, by the

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following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:

Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

5.6 Packet Pg. 130
Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557
1 OWNER'S STATEMENT OWNER'S ACKNOWLEDGEMENT

COUNTY RECORDER'S STATEMENT

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Packet Pg. 131 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map)

OMITTED SIGNATURES
Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557
2 SURVEYOR'S STATEMENT

CITY SURVEYOR'S STATEMENT GEOTECHNICAL SOILS REPORT

CITY ENGINEER'S STATEMENT

PLANNING COMMISSION STATEMENT

CITY CLERK'S STATEMENT

5.6.a
Packet Pg. 132 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map)

OLD CROW CANYON ROAD

CROW CANYON COURT

REDWOOD RIDGE LANE (PRIVATE)

TIMBERLAND LANE (PRIVATE)

SEQUOIA SHADE LANE
(PRIVATE)
LOT 1

BASIS OF BEARINGS

REFERENCES
Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557

EXISTING EASEMENTS
LEGEND
NOTE
3 ABANDONMENT NOTE

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Packet Pg. 133 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map)

SEQUOIA SHADE LANE

CROW CANYON COURT

RIDGE LANE REDWOOD

CROW CANYON COURT

OLD CROW CANYON ROAD

ROW CANYON COURT

CROW CANYON COURT

OLD CROW CANYON ROAD

SEQUOIA SHADE LANE

CROW CANYON COURT

TIMBERLAND LANE
Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557
LEGEND
NOTE
4 DETAIL A

DETAIL C

DETAIL E

DETAIL F

DETAIL G

DETAIL D

DETAIL H

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Packet Pg. 134 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map)

CROW CANYON COURT REDWOOD RIDGE LANE

REDWOOD RIDGE LANE

TIMBERLAND LANE

OLD CROW CANYON ROAD TIMBERLAND LANE

SEQUOIA SHADE LANE

REDWOOD RIDGE LANE
Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557
LEGEND
NOTE
5 DETAIL I

DETAIL J

DETAIL K

DETAIL L DETAIL M DETAIL N

5.6.a
Packet Pg. 135 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map) Sheet of 6
JOB # 4442002

BEING ALL OF ALL OF THAT CERTAIN REAL PROPERTY SHOWN ON THE MAP OF SUBDIVISION 6363, FILED JUNE 7, 1985, MAP BOOK 290, PAGE 21, CONTRA COSTA COUNTY RECORDS.

CITY OF SAN RAMON, CONTRA COSTA COUNTY, CALIFORNIA
SUBDIVISION 9691

WOODSIDE CANYON
FEBRUARY 2026

BUILDING RELATIONSHIPS ONE PROJECT AT A TIME
3875 HOPYARD RD,. STE 345 Tel 925.847.1556
PLEASANTON, CA 94588 Fax 925.847.1557
6 ADDITIONAL INFORMATION SHEET

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Packet Pg. 136 Attachment: A: Woodside Canyon Final Map (2026-024 : Woodside Canyon Final Map)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Christopher Low, Associate Engineer
SUBJECT: RESOLUTION NO. 2026-025 - Accepting Certain Roadway Dedications and Improvements for Maintenance in Subdivision 9301 (Shapell Industries, Inc./Toll Brothers)

EXECUTIVE SUMMARY
The Dougherty Valley is a master-planned community located east of Alcosta Boulevard and contains the Gale Ranch and Windemere developments. Approved by Contra Costa County, the Dougherty Valley is developed under the terms of the Dougherty Valley Settlement Agreement (Agreement) and Dougherty Valley Memorandum of Understanding (MOU). Subdivision 9301, which was developed as part of Gale Ranch Phase 4, includes a portion of Rosamund Drive, Elderberry Drive, Tulipwood Lane, Camelia Court, and Sandcherry Court. The Contra Costa County Board of Supervisors has adopted resolutions for the completion of improvements and warranty period. Staff recommends acceptance of the improvements for ownership and maintenance as obligated by the Dougherty Valley MOU.

RECOMMENDED ACTION
Staff recommends adoption of this Resolution accepting certain roadway dedications and improvements in Subdivision 9301 for maintenance (Shapell Industries, Inc./Toll Brothers).

BACKGROUND
The Dougherty Valley is a master-planned community of approximately 11,000 residential units that was approved in 1994 by Contra Costa County. The community is developed under the terms of the Dougherty Valley Settlement Agreement and Dougherty Valley Memorandum of Understanding (MOU). The Settlement Agreement and MOU establish the governing framework for all parties involved in the processing and development of Dougherty Valley, which includes Contra Costa County (County), the City of San Ramon (City), the Town of Danville, and the Dougherty Valley developers (Windemere BLC and Shapell Homes).

The purpose of the Dougherty Valley MOU (executed in 1998) is to:
• Outline the roles and responsibilities of the agencies involved in the processing, completion, operation, and maintenance of the Dougherty Valley Development (Project);

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• Detail procedures for distributing property taxes and special assessments collected; • Ensure that the ownership of and responsibility for maintaining public improvements for the Project is efficiently and effectively transferred from the County to the City; and • Ensure that the annexation of property from County to City takes place in a cooperative manner.

The Settlement Agreement (executed in 1994) also memorializes provisions to ensure orderly development, annexation, operation, and maintenance of facilities and infrastructure, and delivery of public services in accordance with certain standards agreed to by all parties.

This Agreement dismisses all previous claims by the City and Town of Danville in order to have a mutually agreed upon outlined plan for the orderly development of the Dougherty Valley.

Per the Agreement, Contra Costa County is the lead agency for processing the development approvals in the Dougherty Valley. These development approvals led to the construction of roadways, drainage improvements, landscape improvements, parks, trails, and community facilities. In accordance with the Agreement and MOU, the County distributes the development plans to the City for review and comment. The County approves the plans and determines when the public improvements are complete, authorizes bond reductions, and if applicable to the project, begins a warranty period. The City typically conducts periodic joint inspections with the County and gives its concurrence for acceptance prior to the County taking action. With the joint agreement that the improvements are acceptable, the County proceeds with acceptance through the County Board of Supervisors. Under notice that the County has accepted the improvements, and upon request of the developer, the City then proceeds with acceptance by the City Council.

For landscape improvements, City acceptance occurs after the completion of the warranty period, which is generally one year. Once the City Council has accepted the improvements and associated land dedications, the City takes full ownership and maintenance responsibility for the improvements.

To date, the City has accepted for maintenance:
• Road and storm drain improvements for 75 subdivisions; • Road and storm drain improvements for 59 road acceptances; • Landscape improvements for 79 subdivisions;
• Landscape improvements for 47 road acceptances;
• 33 parks and school parks, including Rancho San Ramon Community Park, the Amador Rancho Center, and landscape at Dougherty Valley High School; • Site and landscape improvements at the Dougherty Station Community Center/Library; • Site improvements at the Dougherty Valley Service Center and the Amador Rancho Center;
• West Alamo Creek Trail, Tassajara Ridge Trail, Windemere Ridge Trail, Live Oak Trail, Monarch Ridge Trail, Monarch Loop Trail, Star Jasmine Trail, Sycamore Grove Trail, Rolling Hills Trail, Basswood Trail, Old Dougherty Road Trail, a portion of the Alamo Creek Trail, Dougherty Valley Ridge Trail, Coyote Canyon Trail, Quail Run Trail, Jack Rabbit Ridge Trail, Overlook Park, and surrounding landscape improvements in Gale Ranch;

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• The water fountain landscape entry feature on Bollinger Canyon Road; • Gale Ranch Community Identification Monument improvements on Bollinger Canyon Road;
• Windemere Tower improvements on Bollinger Canyon Road at Dougherty Valley High School;
• Windemere Entry Sign improvements on Bollinger Canyon Road near the Dougherty Station Community Center/Library;
• Creek improvements in portions of the Main Branch and West Branch of Alamo Creek, and designated mitigation creeks;
• Water Quality Ponds W3, W4, M1A and M2A, and Bioswales W1 and W2 in Gale Ranch;
• Water Quality Ponds 1-9, 11, and 14 plus Pond 14 Outfall, and detention basin DA 0005 in Windemere; and
• Miscellaneous storm drain improvements for four (4) drainage acceptances.

To date, the City has accepted approximately 73 miles of roadway, approximately 221 acres of public landscape, 128 acres of park area, and approximately 21.3 miles of trails.

DISCUSSION
Subdivision 9301 is a 153-lot residential subdivision within the Gale Ranch Phase 4 development and is part of a subdivision of a portion of New Parcel L described in the Deed recorded December 4, 2015 under DOC 2015-0250738. Subdivision 9301 is located on the west side of Dougherty Road approximately 1,400 feet south of Bollinger Canyon Road (Attachment A).

The streets and applicable roadway lengths within Subdivision 9301 are listed below:
1) Rosamund Drive = 3,340 linear feet
2) Elderberry Drive = 2,500 linear feet
3) Tulipwood Lane = 230 linear feet
4) Camelia Court = 180 linear feet
5) Sandcherry Court = 490 linear feet
Subdivision 9301 includes approximately 6,740 linear feet of roadway, 69 streetlights, and 57 storm drainstructures, approximately 1,640 linear feet of v-ditch, and approximately 130 linear feet of concrete access road.

This acceptance also includes 5-foot-wide and 8-foot-wide Public Utility Easements (PUE) fronting each of the lots or parcels in Subdivision 9301, which coincide with the recommended roadways to be accepted. The Public Utility Easements have been dedicated to the public for public utility purposes, which include: poles, wires, and conduits; flood and surface water drainage; water lines; gas lines; electric, telephone, and cable television utilities; rights of ingress and egress; construction and reconstruction; and access for maintenance work, improvements, structures, and the clearing of obstructions and vegetation. The affected lots and parcels in Subdivision 9301 include Parcels A and B and Lots 1-19, 24-49, 61-67, 89-94, and 95-118 on

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Rosamund Drive; Parcels A and D, Lots 68-88, 94, and 119-152 on Elderberry Drive; Parcels B and C on Tulipwood Lane; Lots 19-23 on Camelia Court; and Lots 49-61 on Sandcherry Court.

An additional 20-foot-wide PUE is located on Lot 55 at the southern end of Sandcherry Court adjacent to the open space. All of these lots and Parcel D are privately owned and Parcels A, B, and C have been dedicated to the Geologic Hazard Abatement District 90-01 (GHAD), i.e. the Dougherty Valley GHAD, subsequent to the recording of the Final Map for Subdivision 9301.

Additionally, this acceptance includes Sight Distance Easements located on Lot 1 at the corner of Rosamund Drive; Lot 94 and Parcels A and D at the intersection of Rosamund Drive and Elderberry Drive; Lot 152 and Parcel D at the corner of Elderberry Drive; Lots 19 and 23 at the intersection of Rosamund Drive and Camelia Court; Lot 23 and Parcel B and Lot 24 and Parcel C at the intersection of Rosamund Drive and Tulipwood Lane; Lot 119 at the corner of Elderberry Drive and Rosamund Drive; and Lots 49 and 61 at the intersection of Rosamund Drive and Sandcherry Court. The Sight Distance Easements have been dedicated to Contra Costa County, its designee, or its successor as a non-exclusive surface easement for sight distance purposes including the clearing of obstructions and vegetation for the purpose of maintaining the area such that no structures or vegetation are higher than two feet above the top of curb.

Lots 56, 81, and 85 contain Storm Drain Easements that have been dedicated to the Geologic Hazard Abatement District 90-01 (GHAD) for storm, flood and surface water drainage, including construction, reconstruction, access for maintenance of works, improvements and structures, whether covered or opened, and for the clearing of obstructions and vegetation. The GHAD will accept these storm drain easements at a future date.

Also overlaying Parcel A is a Wet Zone Easement that has been dedicated to the Homeowners Association for weed abatement and to Contra Costa County or its successors for maintaining a fire break area, including construction, access or maintenance, planting, and irrigation. Staff recommends this Wet Zone Easement be rejected to avoid confusion with weed abatement, fire break, and landscape maintenance responsibilities in the future. Parcel A was accepted by the GHAD on May 27, 2025 under Resolution DV GHAD No. 2025-003.

Finally, staff recommends accepting the Relinquishment of Abutter’s Rights of Access for pedestrian and vehicular ingress and egress across Parcel B at the intersection of Dougherty Road and Rosamund Drive and across Parcels B and C at the intersection of Dougherty Road and Tulipwood Lane per the Final Map for Subdivision 9301.

On October 17, 2017, the Contra Costa County Board of Supervisors adopted Resolution No. 2017/348 and accepted the improvements in Subdivision 9301 as complete (Attachment B).

On October 7, 2025, the Contra Costa County Board of Supervisors adopted Resolution No. 2025/336 and accepted completion of the warranty period for the roadway improvements in Subdivision 9301 (Attachment C).

FISCAL ANALYSIS
Upon acceptance, the City will incur certain maintenance responsibilities that are estimated to

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cost $12,660 annually. These estimated annual costs include: $3,615 for street sweeping; $1,995 for storm drain cleaning; $4,125 for routine striping and emergency roadway repairs; $2,925 for utilities (electric); and $550 for street lighting supplies and maintenance.

Funding for these annual maintenance costs is to be reimbursed by the County Service Area (CSA) M-29 assessment for Dougherty Valley.

The estimated total cost for the civil improvements for Subdivision 9301 is $4,494,000.

STEPS FOLLOWING APPROVAL
Following the acceptance of these public improvements, an executed copy of this Resolution will be recorded at the Contra Costa County Recorder’s Office. The Public Works Public Services Division will begin maintenance of these improvements on February 11, 2026.

ATTACHMENT(S)
A: Location Map - Subdivision 9301
B: County Resolution 2017-348
C: County Resolution 2025-336

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RESOLUTION NO. 2026-025

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON

ACCEPTING CERTAIN ROADWAY DEDICATIONS AND IMPROVEMENTS FOR MAINTENANCE IN SUBDIVISION 9301 (SHAPELL INDUSTRIES, INC./TOLL

BROTHERS)
WHEREAS, Subdivision 9301 is a subdivision of a portion of New Parcel L as described in the deed recorded December 4, 2015, under DOC-2015-0250738; and WHEREAS, roadways and certain public utility easements within Subdivision 9301 were originally dedicated through the filing of Final Map 9301; and WHEREAS, the Contra Costa County Board of Supervisors approved the Final Map for Subdivision 9301 on August 16, 2016, containing certain road improvement requirements for the subdivision acceptance; and
WHEREAS, the public improvements for Subdivision 9301 include approximately 6,740 linear feet of roadway, 69 streetlights, and 57 storm drain structures, approximately 1,640 linear feet of v-ditch, and approximately 130 linear feet of concrete access road; and WHEREAS, these public improvements have been constructed and inspected consistent with the provisions of the Memorandum of Understanding dated October 15, 1997, between Contra Costa County, the City of San Ramon, Shapell Industries, Inc., and Windemere Ranch Partners; and
WHEREAS, the Contra Costa County Public Works Department has determined, upon conferring with the City Engineer, that these public improvements have been completed by Shapell Industries, Inc./Toll Brothers as required and has recommended that the County Board of Supervisors accept these public improvements; and
WHEREAS, the Board of Supervisors adopted Resolution No. 2017/348 on October 17, 2017, which accepted the completion of public improvements for Subdivision 9301; and WHEREAS, the Board of Supervisors adopted Resolution No. 2025/336 on October 7, 2025, which accepted the completion of the warranty period for Subdivision 9301; and WHEREAS, the City Engineer has determined that the public improvements are now ready for acceptance by the City for maintenance; and
WHEREAS, the City of San Ramon is obligated by the Memorandum of Understanding to accept the public improvements for maintenance if the annexation process has been completed or initiated; and
WHEREAS, the annexation process for the area that contains Subdivision 9301 has been

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completed through Local Agency Formation Committee (LAFCO) on October 14, 2020 under LAFCO Resolution No. 2020-05.

NOW, THEREFORE, BE IT RESOLVED, AS FOLLOWS:

1. That the hereinafter described streets, as shown and offered for public use on the Final Map for Subdivision 9301 filed in Book 529 of Maps on Page 26, Official Records of Contra Costa County, State of California, are hereby accepted and declared to be City streets:

STREET R/W & C/C (ft) LENGTH (LF)
Rosamund Drive 46 & 36 3,340
Elderberry Drive 46 & 36 2,500
Tulipwood Lane 56 & 36 230
Camelia Court 46 & 36 180
Sandcherry Court 46 & 36 490

2. That the hereinafter described 5-foot-wide and 8-foot-wide public utility easements, as shown and offered for public maintenance on the Final Map for Subdivision 9301 filed in Book 529 of Maps on Page 26 are hereby accepted:
a. Parcels A and B and Lots 1-19, 24-49, 61-67, 89-94, and 95-118 on Rosamund Drive
b. Parcels A and D, Lots 68-88, 94, and 119-152 on Elderberry Drive c. Parcels B and C on Tulipwood Lane
d. Lots 19-23 on Camelia Court
e. Lots 49-61 on Sandcherry Court

3. That the 20-foot wide public utility easement on Lot 55 as shown and offered for public maintenance on the Final Map for Subdivision 9301 filed in Book 529 of Maps on Page 26 is hereby accepted.

4. That the hereinafter described sight easements, as shown and offered for public maintenance on the Final Map for Subdivision 9301 filed in Book 529 of Maps on Page 26 are hereby accepted:
a. Lot 1 at the corner of Rosamund Drive
b. Lot 94 and Parcels A and D at the intersection of Rosamund Drive and Elderberry Drive
c. Lot 152 and Parcel D at the corner of Elderberry Drive d. Lots 19 and 23 at the intersection of Rosamund Drive and Camelia Court e. Lot 23 and Parcel B and Lot 24 and Parcel C at the intersection of Rosamund Drive and Tulipwood Lane
f. Lot 119 at the corner of Elderberry Drive and Rosamund Drive g. Lots 49 and 61 at the intersection of Rosamund Drive and Sandcherry Court

5. That the Relinquishment of Abutter’s Rights as shown on the Final Map for Subdivision

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9301 are hereby accepted.

6. That the publicly dedicated roadway and storm drain improvements as shown on the plan entitled “Improvement Plans Subdivision 9301 Gale Ranch Phase 4”, are hereby accepted.

BE IT FURTHER RESOLVED AS FOLLOWS:

1. That the Wet Zone Easement offered to Contra Costa County or its designee or successor for the purpose of maintaining a fire break area, including construction, access or maintenance, planting or irrigation is hereby rejected.

PASSED, APPROVED, AND ADOPTED at the meeting of February 10, 2026 by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:
_________________________
Joan Snashall, City Clerk

5.7 Packet Pg. 144

5.7.a
Packet Pg. 145 Attachment: A: Location Map - Subdivision 9301 (2026-025 : Subdivision 9301 Civil Acceptance)

5.7.b
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Attachment: B: County Resolution 2017-348 (2026-025 : Subdivision 9301 Civil Acceptance)

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Attachment: B: County Resolution 2017-348 (2026-025 : Subdivision 9301 Civil Acceptance)

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Attachment: C: County Resolution 2025-336 (2026-025 : Subdivision 9301 Civil Acceptance)

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Attachment: C: County Resolution 2025-336 (2026-025 : Subdivision 9301 Civil Acceptance)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Christopher Low, Associate Engineer
SUBJECT: RESOLUTION NO. 2026-026 - Accepting Certain Dedications and Landscape Improvements for Maintenance in Subdivision 9301 (Shapell Industries, Inc./Toll Brothers)

EXECUTIVE SUMMARY
The Dougherty Valley is a master-planned community located east of Alcosta Boulevard and contains the Gale Ranch and Windemere developments. Approved by Contra Costa County, the Dougherty Valley is developed under the terms of the Dougherty Valley Settlement Agreement (Agreement) and Dougherty Valley Memorandum of Understanding (MOU). Subdivision 9301, which was developed as part of Gale Ranch Phase 4, includes landscape improvements on: a portion of Rosamund Drive, Elderberry Drive, Tulipwood Lane, Camelia Court, Sandcherry Court, fronting Dougherty Road within Parcel B and Parcel C, fronting Elderbeery Drive within Parcel D, and a portion of the open space on New Parcel L. The Contra Costa County Board of Supervisors has adopted resolutions for the completion of improvements and warranty period.

Staff recommends acceptance of the improvements for ownership and maintenance as obligated by the Dougherty Valley MOU.

RECOMMENDED ACTION
Staff recommends adoption of this Resolution accepting certain dedications and landscape improvements in Subdivision 9301 for maintenance (Shapell Industries, Inc./Toll Brothers).

BACKGROUND
The Dougherty Valley is a master-planned community of approximately 11,000 residential units that was approved in 1994 by Contra Costa County. The community is developed under the terms of the Dougherty Valley Settlement Agreement and Dougherty Valley Memorandum of Understanding (MOU). The Settlement Agreement and MOU establish the governing framework for all parties involved in the processing and development of Dougherty Valley, which includes Contra Costa County (County), the City of San Ramon (City), the Town of Danville, and the Dougherty Valley developers (Windemere BLC and Shapell Homes).

The purpose of the Dougherty Valley MOU (executed in 1998) is to:

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• Outline the roles and responsibilities of the agencies involved in the processing, completion, operation, and maintenance of the Dougherty Valley Development (Project); • Detail procedures for distributing property taxes and special assessments collected; • Ensure that the ownership of and responsibility for maintaining public improvements for the Project is efficiently and effectively transferred from the County to the City; and • Ensure that the annexation of property from County to City takes place in a cooperative manner.

The Settlement Agreement (executed in 1994) also memorializes provisions to ensure orderly development, annexation, operation, and maintenance of facilities and infrastructure, and delivery of public services in accordance with certain standards agreed to by all parties.

This Agreement dismisses all previous claims by the City and Town of Danville in order to have a mutually agreed upon outlined plan for the orderly development of the Dougherty Valley.

Per the Agreement, Contra Costa County is the lead agency for processing the development approvals in the Dougherty Valley. These development approvals led to the construction of roadways, drainage improvements, landscape improvements, parks, trails, and community facilities. In accordance with the Agreement and MOU, the County distributes the development plans to the City for review and comment. The County approves the plans and determines when the public improvements are complete, authorizes bond reductions, and if applicable to the project, begins a warranty period. The City typically conducts periodic joint inspections with the County and gives its concurrence for acceptance prior to the County taking action. With the joint agreement that the improvements are acceptable, the County proceeds with acceptance through the County Board of Supervisors. Under notice that the County has accepted the improvements, and upon request of the developer, the City then proceeds with acceptance by the City Council.

For landscape improvements, City acceptance occurs after the completion of the warranty period, which is generally one year. Once the City Council has accepted the improvements and associated land dedications, the City takes full ownership and maintenance responsibility for the improvements.

To date, the City has accepted for maintenance:
• Road and storm drain improvements for 75 subdivisions; • Road and storm drain improvements for 59 road acceptances; • Landscape improvements for 79 subdivisions;
• Landscape improvements for 47 road acceptances;
• 33 parks and school parks, including Rancho San Ramon Community Park, the Amador Rancho Center, and landscape at Dougherty Valley High School; • Site and landscape improvements at the Dougherty Station Community Center/Library; • Site improvements at the Dougherty Valley Service Center and the Amador Rancho Center;
• West Alamo Creek Trail, Tassajara Ridge Trail, Windemere Ridge Trail, Live Oak Trail, Monarch Ridge Trail, Monarch Loop Trail, Star Jasmine Trail, Sycamore Grove Trail, Rolling Hills Trail, Basswood Trail, Old Dougherty Road Trail, a portion of the Alamo Creek Trail, Dougherty Valley Ridge Trail, Coyote Canyon Trail, Quail Run Trail, Jack

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Rabbit Ridge Trail, Overlook Park, and surrounding landscape improvements in Gale Ranch;
• The water fountain landscape entry feature on Bollinger Canyon Road; • Gale Ranch Community Identification Monument improvements on Bollinger Canyon Road;
• Windemere Tower improvements on Bollinger Canyon Road at Dougherty Valley High School;
• Windemere Entry Sign improvements on Bollinger Canyon Road near the Dougherty Station Community Center/Library;
• Creek improvements in portions of the Main Branch and West Branch of Alamo Creek, and designated mitigation creeks;
• Water Quality Ponds W3, W4, M1A and M2A, and Bioswales W1 and W2 in Gale Ranch;
• Water Quality Ponds 1-9, 11, and 14 plus Pond 14 Outfall, and detention basin DA 0005 in Windemere; and
• Miscellaneous storm drain improvements for four (4) drainage acceptances.

To date, the City has accepted approximately 73 miles of roadway, approximately 221 acres of public landscape, 128 acres of park area, and approximately 21.3 miles of trails.

DISCUSSION
Subdivision 9301 is a 153-lot residential subdivision within the Gale Ranch Phase 4 development and is part of a re-subdivision of New Parcel L described in the Deed recorded December 4, 2015 under DOC 2015-0250738. Subdivision 9301 is located on the west side of Dougherty Road approximately 1,400 feet south of Bollinger Canyon Road (Attachment A).

The landscape improvements for this acceptance are located in landscape dedicated easements which includes: approximately 6.14 acres of trees/shrubs adjacent to a portion of Rosamund Drive, Elderberry Drive, Tulipwood Lane, Camelia Court, Sandcherry Court, fronting Dougherty Road within Parcel B and Parcel C, fronting Elderberry Drive within Parcel D, and a portion of the open space on New Parcel L.

Parcel A, Parcel B, and Parcel C of Subdivision 9301 were accepted by the Geologic Hazard Abatement District 1990-01 (GHAD), i.e. the Dougherty Valley GHAD, on May 27, 2025.

Overlaying Parcels B and C are landscape maintenance easements that have been dedicated to Contra Costa County, its designee, or its successor for landscape maintenance purposes. Parcel B and Parcel C are sloped and contain landscape frontage along Dougherty Road, north and south of Tulipwood Lane respectively. Staff recommends acceptance of these landscape maintenance easements along with the landscape improvements within these easements. Parcel A contains a Wet Zone Easement that has been dedicated to the Contra Costa County and its successors and the Home Owners Association. In a separate staff report related to roadway dedications in Subdivision 9301, staff has recommended rejecting any dedications within the Wet Zone Easement to avoid confusion of maintenance responsibilities.

During the filing of the Final Map for Subdivision 9301, Parcel D was retained by the owner. On

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August 19, 2017 Contra Costa Couty approved a Lot Line Adjustment which effectively eliminated Parcel D and created new Lot 153. An approximate 0.05 acres (2,406 sf) landscape maintenance easement over new Lot 153 was dedicated to Contra Costa County, its designee or its successor for landscape purposes, including installation and maintenance of landscape improvements. Contra Costa County accepted the offer of dedication on August 8, 2017 with the adoption of Resolution No. 2017/277 as recorded on DOC-2017-0163223 (Attachment B).

Included as part of this project is approximately 5.6 acres of landscape plantings within the open space on New Parcel L, west of Elderberry Drive. These landscape improvements are contained within a landscape maintenance easement that was dedicated to Contra Costa County, its designee or its successor for landscape purposes, including installation and maintenance of landscape improvements. Contra Costa County accepted the offer of dedication on August 1, 2017 with the adoption of Resolution No. 2017/271 as recorded on DOC-2017-0163145 (Attachment C).

On February 3, 2026, the Contra Costa County Board of Supervisors adopted Resolution No. 2026-030 accepting the completion of the landscape improvements in Subdivision 9301 (Attachment D). No further warranty was required as Toll Brothers has been maintaining these landscape improvements beyond the required one-year warranty period.

The roadway improvements for Subdivision 9301 are recommended for acceptance under a separate item at this City Council meeting.

FISCAL ANALYSIS
Upon acceptance, the City will incur certain maintenance responsibilities that are estimated to cost $84,581 annually. These estimated annual costs include: $46,831 for contracted landscape maintenance services; $1,000 for materials and supplies; and $36,750 for utilities (water and electric).

Funding for these annual maintenance costs is to be reimbursed by the County Service Area (CSA) M-29 assessment for Dougherty Valley.

The estimated total cost for the landscape improvements for Subdivision 9301 is $1,223,350.

STEPS FOLLOWING APPROVAL
Following the acceptance of these public improvements, an executed copy of this Resolution will be recorded at the Contra Costa County Recorder’s Office. The Public Works Public Services Division will begin maintenance of these improvements on February 11, 2026.

ATTACHMENT(S)
A: Location Map - Subdivision 9301
B: County Resolution 2017-277
C: County Resolution 2017-271
D: County Resolution 2026-30

5.8 Packet Pg. 153

5.8 Packet Pg. 154
RESOLUTION NO. 2026-026

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON

ACCEPTING CERTAIN DEDICATIONS AND LANDSCAPE IMPROVEMENTS FOR MAINTENANCE IN SUBDIVISION 9301 (SHAPELL INDUSTRIES, INC./TOLL

BROTHERS)
WHEREAS, the Contra Costa County Board of Supervisors approved the Final Map for Subdivision 9301 with roadway and landscape improvement requirements for this Subdivision; and
WHEREAS, the public landscape improvements consist of landscape within landscape dedicated parcels which includes: approximately 6.14 acres (267,654 square-feet) of trees and shrubs on a portion of Rosamund Drive, Elderberry Drive, Tulipwood Lane, Camelia Court, Sandcherry Court, and fronting Dougherty Road within Parcel B and Parcel C, fronting Elderberry Drive within Parcel D, and a portion of the open space on New Parcel L in Gale Ranch Phase 4; and
WHEREAS, the required public landscape improvements have been constructed and inspected to be consistent with the provisions of the Dougherty Valley Memorandum of Understanding dated October 15, 1997 between Contra Costa County, the City of San Ramon, Shapell Industries, Inc. and Windemere Ranch Partners; and WHEREAS, the Contra Costa County Public Works Department has determined that the landscape improvements have been completed by Shapell Industries, Inc./Toll Brothers and has recommended that the Contra Costa County Board of Supervisors accept the public landscape improvements as complete; and
WHEREAS, the Contra Costa County Board of Supervisors adopted Resolution No. 2026-030 on February 3, 2026, which accepted the completion of the landscape improvements in Subdivision 9301; and
WHEREAS, no further warranty was required as the developer has maintained the landscape improvements beyond the required one-year warranty period; and WHEREAS, the City Engineer has determined that the public landscape improvements are ready for acceptance by the City of San Ramon for maintenance; and WHEREAS, the City of San Ramon is obligated by the Memorandum of Understanding to accept the public landscape improvements for maintenance if the annexation process has been completed or initiated; and
WHEREAS, the annexation process for the area that contains Subdivision 9301 has been completed by the Local Agency Formation Committee (LAFCO) on October 14, 2020 under LAFCO Resolution No. 2020-05.

5.8 Packet Pg. 155
NOW, THEREFORE, BE IT RESOLVED, AS FOLLOWS:

1. That the hereinafter described easements, as shown and offered for public use on the Final Map for Subdivision 9301 filed in Book 529 of Maps on Page 25, Official Records of Contra Costa County, State of California, are hereby accepted:
a. Landscape Maintenance Easement on Parcel B
b. Landscape Maintenance Easement on Parcel C

2. That the Landscape Maintenance Easement on Lot 153 as shown and offered for public landscape purposes on DOC-2017-0163223 is hereby accepted.

3. That the Landscape Maintenance Easement on New Parcel L as shown and offered for public landscape purposes on DOC-2017-0163145 is hereby accepted.

4. That the landscape improvements as shown on the improvement plans entitled “Subdivision 9301 Neighborhood 5 at Gale Ranch Phase 4” are hereby accepted.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2026 by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:
_____________________________
Joan Snashall, City Clerk

5.8 Packet Pg. 156

5.8.a
Packet Pg. 157 Attachment: A: Location Map - Subdivision 9301 (2026-026 : Subdivision 9301 Landscape Acceptance)

5.8.b
Packet Pg. 158 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 159 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 160 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 161 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 162 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 163 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 164 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 165 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 166 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 167 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 168 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 169 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 170 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 171 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 172 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 173 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

5.8.b
Packet Pg. 174 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

5.8.b
Packet Pg. 175 Attachment: B: County Resolution 2017-277 (2026-026 : Subdivision 9301 Landscape Acceptance)

5.8.c
Packet Pg. 176 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 177 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 178 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 179 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 180 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 181 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 182 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 183 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 184 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 185 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 186 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 187 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 188 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 189 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 190 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 191 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 192 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 193 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 194 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 195 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 196 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 197 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Packet Pg. 198 Attachment: C: County Resolution 2017-271 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Attachment: D: County Resolution 2026-30 (2026-026 : Subdivision 9301 Landscape Acceptance)

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Attachment: D: County Resolution 2026-30 (2026-026 : Subdivision 9301 Landscape Acceptance)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Suzy Edwards, Associate Engineer
SUBJECT: RESOLUTION NO. 2026-027 - Accepting the Work by VSS International, Inc., for Construction of the Pavement Management 2025 Project (CIP 000015), as Complete and Authorizing the City Clerk to File a Notice of Completion with the Contra Costa County Clerk Recorder's Office

EXECUTIVE SUMMARY
On May 27, 2025, the City Council adopted Resolution No. 2025-056, authorizing the Mayor to execute an Agreement (C2025-019) with VSS International, Inc., for construction of the Pavement Management 2025 Project (CIP 000015), in an amount not to exceed $2,065,000.

During construction, the City issued one Construction Change Order (CCO), for a final contract amount of $1,793,458. The work is now complete. This Resolution will result in the posting of a Notice of Completion and subsequent release of retained funds to the contractor.

RECOMMENDED ACTION
Staff recommends approval of this Resolution accepting the work by VSS International, Inc. for construction of the Pavement Management 2025 Project (CIP 000015), as complete and authorizing the City Clerk to file a Notice of Completion with the Contra Costa County Clerk Recorder’s Office.

BACKGROUND
The Pavement Management Program was developed as part of a Citywide Program to provide street maintenance on an annual basis. By performing this maintenance frequently and systematically, the City minimizes long-term maintenance costs associated with complete reconstruction of failed pavement and maintains a higher quality throughout the life of the pavement. The scope of work for the Annual Pavement Management Program is based on several factors that include roadway condition and age; repairs and preventative maintenance; and geographic grouping of roadways.

On May 27, 2025, the City Council adopted Resolution No. 2025-056, authorizing the Mayor to execute an Agreement (C2025-019) with VSS International, Inc., for construction of the Pavement Management 2025 Project (CIP 000015), in an amount not to exceed $2,065,000.

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The work performed by VSS International, Inc., under the Pavement Management 2025 Project (CIP 000015), included preventative maintenance and light rehabilitation; raising of utility covers to grade as necessary; bike network improvements along Windemere Parkway from Rockhampton Road to East Branch Parkway; installation of sharrows along Pine Valley Road between Thunderbird Drive and Alcosta Boulevard; and reinstallation of pavement striping, markings, and markers.

The type of pavement treatments include slurry seal, micro-surfacing, and rubberized cape seal at several neighborhoods in the City. The areas completed included:
• Windemere Parkway between Rockhampton Road and East Branch Parkway • Pine Valley Road between Alcosta Boulevard and Thunderbird Drive, including Riviera Place
• Various streets near Stoney Creek Drive, and Summit View Drive areas • Various streets in the Old Ranch Estates Drive area
• All streets and parking lots in Arlington Park area
• Alcosta Court, Aptos Way, Aptos Court, Bridle Court, Cindy Court, and St. Denis Drive • Cantas Place, Ensenada Drive, Loreto Drive, Madrid Place, Roma Place, Santa Rosa Avenue, and Seville Place
• All streets in the Vista San Ramon area
• Various residential streets in Country View area - Jamaica Drive, Suva Court, and Tahiti Drive
• Toluca Drive between Veracruz Drive and Montevideo Drive Work Performed Under Other Contracts
The City’s contractor Precision Concrete Cutting performed sidewalk repairs by saw-cutting concrete within the limits of the Pavement Management 2025 Project (CIP 000015). Concrete saw-cutting provides savings to the City by avoiding the need to remove and replace flags of concrete.
28 curb ramps were upgraded to meet the requirements of the Americans with Disabilities Act (ADA), and replacement of sidewalks, driveways, curbs, and gutters within the Project limits through a contract with Sposeto Engineering, Inc., as well as the repair of traffic loops on Windemere Parkway at two intersections with St. Francis Electric. Localized base repairs for the Project were completed through another contract with McKim Corporation.

Plans, specifications, and estimates for the Project were completed in-house by Public Works - Engineering Division staff to improve efficiencies and reduce overall project cost. Crack sealant was applied to all streets within the Project by Public Works - Public Services staff.

DISCUSSION
VSS International, Inc. completed the work within the time specified in the contract documents and within the authorized budget amount. During construction, the City issued one Contract

5.9 Packet Pg. 202
Change Order (CCO): Contract Change Order No. 1 required pavement restoration from PG&E construction work previously completed, which included the pavement restoration on Toluca Drive; added traffic control plan and system for Toluca Drive; removal of pavement markers, stripes and striping for Toluca Drive. In-lieu fees were received from PG&E in the amount of $16,580 for this work.

Acceptance of the Project will initiate the 30-day Stop Notice period after the recording of the Notice of Completion, as required by law.

FISCAL ANALYSIS
The Five-Year 2025-2030 Capital Improvement Program authorized a total Project budget of $6,000,000 for the Pavement Management Project (CIP 000015), which is funded by Gas Tax in the amount of $3,250,004, and Refuse Vehicle Impact Fund in the amount of $2,749,996. The total Project expenses are $2,797,825 as shown below. The authorized contract amount with VSS International, Inc. is $2,065,000. The total construction cost, including one contract change order, is $1,793,458.

The total expenses for this project are as follows:

Expenses Amount
Notification - Printing, and Mailing (Prestige Printing & Graphics)
$1,439
Environmental (CEQA Filing) $50
Construction Contract - Pavement (VSS International, Inc.) $1,793,458 Material Testing and Construction Support (BSK Associates) $21,818 Concrete Work - Includes necessary upgrade of curb ramps (Sposeto Engineering, Inc.)
$206,689
Concrete Shaving (Precision Concrete Cutting) $70,842
Loop Repair (St. Francis Electric) $20,500
Localized Base Repairs (McKim Corporation) $420,000
City staff time $263,029
TOTAL $2,797,825
The remaining unused funds from CIP 000015 will be returned to the Gas Tax Fund and Refuse Vehicle Impact Fund for use in future pavement management projects. Project savings and efficiencies occurred due to separating contracts for the overall work, in-house design, and minimal change orders on this specific contract and work being accepted by the City Council.

STEPS FOLLOWING APPROVAL
The City Clerk will file a Notice of Completion with the Contra Costa County Clerk Recorder’s Office. Upon completion of the posting period, the City will release the contract retention fund.

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ATTACHMENT(S)
A: Notice of Completion

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RESOLUTION NO. 2026-027

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON ACCEPTING THE WORK BY VSS INTERNATIONAL, INC., FOR CONSTRUCTION OF THE PAVEMENT MANAGEMENT 2025 PROJECT (CIP 000015), AS COMPLETE

AND AUTHORIZING THE CITY CLERK TO FILE A NOTICE OF COMPLETION

WITH THE CONTRA COSTA COUNTY CLERK RECORDER'S OFFICE
WHEREAS, the City desired to construct the Pavement Management 2025 Project (CIP 000015); and
WHEREAS, on May 27, 2025, the City Council adopted Resolution No. 2025-056, authorizing the Mayor to execute an Agreement (C2025-019) with VSS International, Inc., for construction of the Pavement Management 2025 Project (CIP 000015), in an amount not to exceed $2,065,000; and
WHEREAS, during construction, the City issued one Construction Change Order; and WHEREAS, the work performed by VSS International, Inc., under the Pavement Management 2025 Project (CIP 000015) is now complete and included preventative maintenance and light rehabilitation; raising of utility covers to grade as necessary; bike network improvements along; installation of sharrows; and reinstallation of pavement striping, markings, and markers. The areas completed included:
- Windemere Parkway between Rockhampton Road and East Branch Parkway, - Pine Valley Road between Alcosta Boulevard and Thunderbird Drive, including Riviera Place,
- Various streets near Stoney Creek Drive, and Summit View Drive areas, - Various streets in the Old Ranch Estates Drive area,
- All streets and parking lots in Arlington Park area,
- Alcosta Court, Aptos Way, Aptos Court, Bridle Court, Cindy Court, and St. Denis Drive,
- Cantas Place, Ensenada Drive, Loreto Drive, Madrid Place, Roma Place, Santa Rosa Avenue, and Seville Place,
- Various residential streets in Vista San Ramon area,
- Various residential streets in Country View area,
- Toluca Drive; and
WHEREAS, the work performed by VSS International, Inc. for the Pavement Management 2025 Project (CIP 000015), is now complete and ready for acceptance by City Council; and
WHEREAS, the total construction cost for Agreement (C2025-019) with VSS International, Inc. for Pavement Management 2025 Project (CIP 000015), is $1,793,458.

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NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon accepts the work by VSS International, Inc. for construction of the Pavement Management 2025 Project (CIP 000015), as complete and authorizes the City Clerk to File Notice of Completion with the Contra Costa County Clerk Recorder’s Office.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2026 by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:
_________________________
Joan Snashall, City Clerk

5.9 Packet Pg. 206
RECORDING REQUESTED BY:

City of San Ramon
WHEN RECORDED RETURN TO:

City Clerk-City of San Ramon
7000 Bollinger Canyon Road
San Ramon, CA 94583

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN by the City of San Ramon, a charter city in the County of Contra Costa, State of California, that it:

1. The nature of the City of San Ramon’s interest in the project is fee ownership.

Owner: City of San Ramon, 7000 Bollinger Canyon Road, San Ramon, CA 94583

2. Entered into a written contract with:

VSS International, Inc.
3785 Channel Drive
West Sacramento, CA 95691
May 27, 2025
(Contract Date)

3. Brief Description of the Project:

The work performed by VSS International, Inc. under the Pavement Management 2025 Project (CIP 000015) included cape seals at Bridge Creek Drive, Peaceful Valley Drive, Shady Valley Court, Springbrook Drive, Summit View Drive, Oak Valley Drive (eastbound), and Woodland Valley Drive. In addition, the Project included slurry seals and micro-surfacings at Alcosta Court, Aldwych Way, Aptos Court, Aptos Way, Argyle Court, Arlington Way between E Branch Parkway and Montrose Way, Avery Court, Barons Lane, Bridle Court, Cantas Place, Cindy Court, Country Creek Court, Enfield Street between E Branch Parkway and Barons Lane, Edgeware Court, Ensenada Drive, Hawthorne Court, Jamaica Drive, Lareto Drive, Linda Vista Court, Madrid Place, Old Ranch Estates between Blackthorn Court and Rustic Place, Pembroke Way, Pembroke Court, Pine Valley Road between Thunderbird Drive and Alcosta Boulevard, Highbury Way, Holborn Way, Knightsbridge Way, Knightsbridge Court, Montrose Way, Montrose Court, Prestwick Court, Regency Court, Ridgepointe Court, Riviera Place, Roma Place, Royal Coach Court, Santa Rosa Drive, Seville Place, St. Denis Drive, Stoney Creek Drive between Old Ranch Road and Bent Creek Drive, Summer Valley Court, Suva Court, Tahiti Drive between Java Drive, Windemere Parkway between Rockhampton Road and E Branch Parkway, all streets in Vista San Ramon.

Also, included in the project; raising of utility covers to grade; raising survey monument frame and covers to grade; replacing signal detector loops; and applying pavement striping, markings, and markers.

4. Said work was completed and accepted by the San Ramon City Council on:

February 10, 2026

5.9.a
Packet Pg. 207 Attachment: A: Notice of Completion (2026-027 : 2025 PMP Acceptance)

5. The surety on said contract was held by:

Western Surety Company
910 Pleasant Grove Blvd., Ste. 120-347
Roseville, CA 95678
30248581
(Bond No.)
I HEREBY CERTIFY, under penalty of perjury, that the facts set forth in the foregoing Notice of Completion are true and correct.

Dated:

Joan Snashall, City Clerk
City of San Ramon
*Date must be within 10 days of recording notice.

5.9.a
Packet Pg. 208 Attachment: A: Notice of Completion (2026-027 : 2025 PMP Acceptance)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Deborah Fehr, Senior Traffic Engineer
SUBJECT: RESOLUTION NO. 2026-028 - Accepting the Work by Econolite Systems, Inc. for Construction of the Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594) as Complete and Authorizing the City Clerk to File a Notice of Completion with the Contra Costa County Clerk Recorder's Office

EXECUTIVE SUMMARY
On April 23, 2024, the City Council adopted Resolution No. 2024-050, authorizing the Mayor to execute an Agreement (C2024-027) with Econolite Systems, Inc. for construction of the Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594) in an amount not to exceed $362,043 funded by the City’s Transportation Improvement Fund (TIF).

During construction, the City issued one no-cost Construction Change Order (CCO), for a final contract amount of $296,197. The work is now complete and ready for Council acceptance. This Resolution will result in the posting of a Notice of Completion and subsequent release of retained funds to the contractor.

RECOMMENDED ACTION
Staff recommends accepting the work by Econolite Systems, Inc. for construction of the Citywide ITS Upgrade Project (CIP 975594) as complete and authorizing the City Clerk to file the Notice of Completion with the Contra Costa County Clerk Recorder’s Office.

BACKGROUND
The Citywide Intelligent Transportation Systems (ITS) Upgrade Project was developed based on the ITS Master Plan, which was adopted by the City Council on October 23, 2018. The Plan serves as the City’s tool to define essential ITS deployment recommendations needed to take full advantage of the City’s communication and traffic signal system, achieve the City’s Smart City goals, and proactively manage most traffic operational needs and mobility challenges within the City. This is first accomplished by connecting traffic signals and City facilities with a robust fiber optic network, which will provide much-needed bandwidth for video monitoring devices and other traffic sensors.

5.10 Packet Pg. 209
Since the adoption of the ITS Master Plan, the Traffic Operations Center (TOC) has been relocated from the old City offices at 2401 Crow Canyon Road to City Hall; therefore, the Project priorities were updated to reflect connectivity to City Hall. The priority segments were identified as follows:
• Bollinger Canyon Road from Talavera Drive to Dougherty Road (N). This segment was completed in 2022.
• Dougherty Road from Crow Canyon Road to Bollinger Canyon Road (N). This segment was completed in 2022.
• Bollinger Canyon Road from Dougherty Road (N) to Albion Road. Completed with this Project award.

Dougherty Valley contains approximately 40 percent of San Ramon’s signals, which are either connected to City Hall via cellular modem or not connected at all. The completed project on Bollinger Canyon Road from Talavera Drive to Dougherty Road (N) provided the primary connection to City Hall for the signals in Dougherty Valley. The completed project on Dougherty Road from Crow Canyon Road to Bollinger Canyon Road (N) provided the secondary connection for built-in redundancy in the event one of the connections to City Hall is damaged.

The segment on Bollinger Canyon Road from Dougherty Road (N) to Albion Road completes the updated priority segments.

In addition to installing fiber optic cable and stop gap conduit, the ITS Master Plan includes the installation of various ITS devices such as video vehicle and bicycle detection cameras. On January 12, 2021, the City Council adopted Resolution No. 2021-016 to increase the original contract with Iteris, Inc., by $234,150 to supply video detection cameras for the 14 intersections on the adaptive signal system and be funded by the Citywide ITS Upgrade Project (CIP 975594).

On May 14, 2019, the City also entered into a reimbursement agreement with MCI/Verizon to install shadow conduit for the City to use in locations where the City does not have conduit, and where MCI/Verizon was completing their work. Shadow conduit is conduit that was installed at the same time as the MCI/Verizon conduit and becomes the property of the City for future fiber optic cable installation. This work was completed in 2020. The MCI/Verizon work was estimated to be $338,800, funded by the City’s TIF.

Planning level (order of magnitude) cost estimates were developed for the proposed ITS infrastructure, field elements, and central system components in the ITS Master Plan that was approved in 2018. The estimates included all infrastructure necessary to replace the existing signal interconnect with fiber optic cable, to connect the remote City facilities, install field equipment, and central system elements. The ITS Master Plan summarizes the total preliminary estimated costs to build out the fiber optic communications network at $26,630,000.

Future priority areas for the installation of fiber optic cable are listed in the table below with cost estimates and the projected year of construction. Funding for these future priority areas has not been identified.

Location Cost Fiscal Year

5.10 Packet Pg. 210
San Ramon Valley Boulevard from Alcosta Boulevard
to Bollinger Canyon Road
$1,026,000 2026/27
Camino Ramon from Bollinger Canyon Road to Crow
Canyon Road
$3,273,000 2027/28
Crow Canyon Road from Bollinger Canyon Road
(including SRPD) to Tahiti Drive
$1,636,000 2028/29
Fiber optic cable was installed with the Crow Canyon Widening Project (CIPs 905327 and 905328), which connects from Tahiti Drive to Dougherty Road. Development projects such as The Preserve (Faria) and Costco Gas Station were required to install conduit and fiber optic cable when new traffic signals were installed as part of their Projects.

CEQA Compliance
After an initial environmental review of the Project, staff filed a Notice of Exemption for the Project with the Contra Costa County Clerk on February 11, 2021. Pursuant to Section 15301(c) of Article 19, “Categorical Exemptions” of Chapter 3, “Guidelines for Implementation of the California Environmental Quality Act” of Division 6, “Resources Agency” of Title 14, “Natural Resources” of California Code of Regulations, the Project is exempt from the provision of CEQA.

DISCUSSION
Econolite Systems, Inc., completed the work within the time specified in the contract documents and within the authorized budget amount. One Contract Change Order was issued, which did not impact the approved budget.

Acceptance of the Project will initiate the 30-day Stop Notice period after the recording of the Notice of Completion, as required by law.

FISCAL ANALYSIS
The cost for work from the approved Econolite Systems, Inc. contract (C2024-027) for the construction and any unforeseen conditions for the Citywide ITS Upgrade Project including contingency is $362,043, which was approved by City Council on April 23, 2024, with Resolution No. 2024-050.

The Project was completed for a total cost of $306,455, including:

Expenses Amount
Design Services to Update Plans and Specifications $10,258 Construction Contract - Econolite Systems, Inc. $296,197 TOTAL $306,455

5.10 Packet Pg. 211
Any unused TIF Funds from the Citywide ITS Upgrade Project (CIP 975594) will be returned to the TIF. Project savings occurred due to quality of the plans, construction efficiency, competent project and inspection oversight, and only one change order that did not affect the overall project cost, therefore none of the contingency funding was needed for this project.

STEPS FOLLOWING APPROVAL
The City Clerk will file the Notice of Completion with the Contra Costa County Clerk Recorder’s Office. Upon completion of the posting period, the City will release the contract retention funds.

ATTACHMENT(S)
A - Notice of Completion for Econolite Systems, Inc.

5.10 Packet Pg. 212
RESOLUTION NO. 2026-028

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON ACCEPTING THE WORK BY ECONOLITE SYSTEMS, INC. FOR CONSTRUCTION

OF THE CITYWIDE INTELLIGENT TRANSPORTATION SYSTEM (ITS) UPGRADE PROJECT (CIP 975594) AS COMPLETE AND AUTHORIZING THE CITY CLERK TO

FILE A NOTICE OF COMPLETION WITH THE CONTRA COSTA COUNTY CLERK

RECORDER'S OFFICE
WHEREAS, the City desired to implement the ITS Master Plan adopted by the City Council on October 23, 2018, to deploy recommendations to improve the communication and traffic signal system, achieve the City’s Smart City goals, and proactively manage the traffic operational needs and challenges; and
WHEREAS, staff filed a Notice of Exemption for the Project with the Contra Costa County Clerk on February 11, 2021, and pursuant to Section 15301(c) of Article 19, “Categorical Exemptions” of Chapter 3, “Guidelines for Implementation of the California Environmental Quality Act” of Division 6, “Resources Agency” of Title 14, “Natural Resources” of California Code of Regulations, the Project is exempt from the provision of CEQA; and WHEREAS, on April 23, 2024, the City Council adopted Resolution No. 2024-050, authorizing the Mayor to execute an Agreement (C2024-027) with Econolite Systems, Inc., for construction of the Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594) in an amount not to exceed $362,043 funded by the City’s Transportation Improvement Fund (TIF); and
WHEREAS, the Project included installation of fiber optic cable on Bollinger Canyon Road between Dougherty Road (N) and Albion Road; and
WHEREAS, the work performed by Econolite Systems, Inc. was completed under budget for a total cost of $296,197; and
WHEREAS, the work performed by Econolite Systems, Inc. for construction of the Citywide ITS Upgrade Project (CIP 975594) is now complete and is ready for acceptance by the City Council.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon hereby accepts the work by Econolite Systems, Inc., for construction of the Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594) as complete and authorizes the City Clerk to File a Notice of Completion with the Contra Costa County Clerk Recorder's Office.

PASSED, APPROVED, AND ADOPTED at the meeting of February 10, 2026, by the following votes:

5.10 Packet Pg. 213
AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:
_________________________
Joan Snashall, City Clerk

5.10 Packet Pg. 214
RECORDING REQUESTED BY:

City of San Ramon
WHEN RECORDED RETURN TO:

City Clerk-City of San Ramon
7000 Bollinger Canyon Road
San Ramon, CA 94583

NOTICE OF COMPLETION
NOTICE IS HEREBY GIVEN by the City of San Ramon, a charter city in the County of Contra Costa, State of California, that it:

1. The nature of the City of San Ramon’s interest in the project is fee ownership.

Owner: City of San Ramon, 7000 Bollinger Canyon Road, San Ramon, CA 94583

2. Entered into a written contract with:

Econolite Systems, Inc.
1250 N Tustin Avenue
Anaheim, CA 92807
May 16, 2024
(Contract Date)

3. Brief Description of the Project:

Installation of fiber optic cable on Bollinger Canyon Road between Dougherty Road (N) and Albion Road as part of the Construction of Citywide Intelligent Transportation System (ITS) Upgrade Project (CIP 975594).

4. Said work was completed and accepted by the San Ramon City Council on:

February 10, 2026*

5. The surety on said contract was held by:

Fidelity and Deposit Company of Maryland
c/o Zurich Surety Claims
1299 Zurich Way
Schaumburg, IL 60196-1056
9445367
(Bond No.)
I HEREBY CERTIFY, under penalty of perjury, that the facts set forth in the foregoing Notice of Completion are true and correct.

Dated:

Joan Snashall, City Clerk
City of San Ramon
*Date must be within 10 days of recording notice.

5.10.a
Packet Pg. 215 Attachment: A - Notice of Completion for Econolite Systems, Inc. (2026-028 : ITS Acceptance)

CITY COUNCIL STAFF REPORT
DATE: February 10, 2026
TO: City Council/City Manager
FROM: Brian Bornstein, Public Works Director
By: Chris Weeks, Transportation Division Manager
SUBJECT: RESOLUTION NO. 2026-029 - Authorizing the City Manager to Execute Cooperative Agreement No. 26CC02 Between the Contra Costa Transportation Authority (CCTA) and the City of San Ramon to Receive Transportation Fund for Clean Air Program (TFCA) Funds to Implement the City of San Ramon and Southwest Area Transportation (SWAT) Regional Vanpool Program

EXECUTIVE SUMMARY
SWAT applied for TFCA funds in 2025 to supplement the Measure J funds provided by SWAT to the City of San Ramon and was awarded $229,878. This Agreement is the reimbursement protocol for San Ramon, as SWAT Administrator, to request reimbursement from CCTA, the administrator of TFCA funds in Contra Costa County, for eligible Vanpool expenses.

RECOMMENDED ACTION
Staff recommends that the City Council approve this Resolution authorizing the City Manager to execute Cooperative Agreement No. 26CC02 between the Contra Costa Transportation Authority (CCTA) and the City of San Ramon to receive TFCA Funds to implement the City of San Ramon and Southwest Area Transportation’s (SWAT) Regional Vanpool Program component of Transportation Demand Management (TDM) Programs.

BACKGROUND
The San Ramon TDM Program was originally established in February 1989 when the City Council passed the Transportation Systems Management Ordinance. In 1992, Bay Area Air Quality Management District (BAAQMD) adopted Regulation 13, Rule 1 - Employer Based Trip Reduction Program for large employers. Subsequently, in 1995 the State Legislature passed AB 434 (Lewis) eliminating mandatory Air Quality Employer-Based Trip Reduction Programs.

Consequently, the City’s Ordinance was amended in 1998 to reflect changes in the law eliminating mandatory Employer-Based Trip Reduction Programs to improve air quality.

However, as a condition of receiving Return to Source funds through Measure C and today Measure J, the City is obligated to implement and promote TDM Programs. Today, the San Ramon business community continues to participate in the City's Employer-Based Trip Reduction Program with over 500 employers registered for the Program.

5.11 Packet Pg. 216
The City of San Ramon, on behalf of the other public agencies in the SWAT region (Danville, Lafayette, Moraga, Orinda, and unincorporated Contra Costa County), administers the SWAT TDM Programs. It is structured so that the City of San Ramon’s Transportation staff provides all TDM Program services for SWAT with 100% reimbursement for Incentive Programs and staff time used on SWAT TDM Programs. The funding is derived from TFCA and Measure J Funds.

These Programs provide SWAT with a comprehensive, cost-effective, and efficient TDM Program that benefits employers, municipalities, school sites, colleges, commuters and local communities.

At the regional level, through the Regional Transportation Planning Committees (RTPCs), which include SWAT (South County), WCCTAC (West County), and the two Advanced Mobility Group (AMG) anaged RTPCs TRANSPAC (Central County) and TRANSPLAN (East County), the three regional TDM Program Managers administer Countywide programs, as well as local projects and programs. This provides a coordinated approach to commute alternative planning throughout the County, while allowing for responsive project planning at the local level.

In 2004, the Metropolitan Transportation Commission (MTC), in concert with CCTA, delegated TDM employer outreach activities to Contra Costa County. In return, the Contra Costa TDM Programs incorporated the 511 logo and identity. Today, the Programs are known as “511 Contra Costa.” The 511 Contra Costa Program is a comprehensive TDM Program, which promotes alternatives to the single-occupant vehicle. These efforts, which include incentives for telework, carpool, vanpool, biking, transit, and walking, reduce traffic congestion and improve air quality by maximizing the use of the existing roadway system.

Reducing traffic congestion and improving air quality by reducing the work-related car trip is the primary goal of the 511 Contra Costa TDM Programs. The strategy is to utilize the technical assistance provided by 511 Contra Costa and to implement the Countywide Incentive Programs at employment sites. Technical assistance, Program development, and implementation services available to participating employers include the following:

1. Ensure compliance with the TDM Ordinance requirements of the Measure J Growth Management Program Compliance Checklist;

2. Implement TDM measures in the sub-regional Action Plans;

3. Fulfill the TDM priorities of each of the RTPCs, including Countywide and local TDM ordinances;

4. Implement cost-effective BAAQMD TFCA Programs to reduce Greenhouse Gas (GHG) emissions;

5. Support implementation of the TDM elements of the Sustainable Community Strategies of SB 375; and

6. Support SWAT employers with 50 or more employees to comply with the Bay Area Commuter Benefit Program (SB 1339), by offering commute incentives through the 511 Contra Costa Programs.

DISCUSSION

5.11 Packet Pg. 217
Approval of TFCA Agreements and Resolutions will continue to be an annual action required by the City Council. CCTA is the Program Manager for the Bay Area Air Quality Management District (BAAQMD) TFCA Program in Contra Costa County. As the Contra Costa County Congestion Management Agency, CCTA is also responsible for the allocation of Measure J Funds to eligible jurisdictions. All cities/towns within Contra Costa County are required to adopt a Transportation Demand Management Ordinance as a condition of receiving Measure J Return to Source funds from the half-cent sales tax imposed by Measure J. Each city/town as well as unincorporated Contra Costa County, is required to develop and implement measures to reduce traffic congestion by promoting commute alternatives such as carpooling, vanpooling, public transit, biking, walking, and telecommuting, etc to receive Return to Source funding for streets and roads.

The TFCA revenues are collected from a $4 surcharge fee on vehicles registered in the Bay Area, generating approximately $22 million each year, to fund cost-effective projects that reduce onroad motor vehicle emissions within the BAAQMD’s jurisdiction. Sixty percent (60%) of TFCA funds are awarded by BAAQMD to eligible projects and programs through a program referred to as the TFCA Regional Fund. The remaining forty percent (40%) of these revenues are distributed to the designated TFCA 40 Percent Fund in each of the nine counties within the Air District’s jurisdiction for similar emissions reduction projects.

One Year Agreement Duration
This TFCA 40 Percent Fund Cooperative Agreement is for one year of regional Vanpool Program support providing a grant award of $229,878.

SWAT TFCA Programs that are part of this Agreement:
· Countywide Vanpool Passenger and Driver Incentive Programs o Vanpool Passengers - receive 50% reimbursement of their Vanpool fare after riding in a Vanpool for three consecutive months.
o Vanpool Annual Bonus - provides Vanpool drivers with a $1,000 bonus if they maintain a new Vanpool for 12 consecutive months, with a minimum of six (6) new Vanpool passengers.
o Vanpool County Incentive - provides $200 per month towards the Vanpool lease payment of all vans that qualify.

FISCAL ANALYSIS
Approval of this Resolution will not result in any direct fiscal impact to the City of San Ramon.

TFCA 40 Percent Funds money will go to San Ramon for Vanpool Program personnel and incentives. A summary of Vanpool funding budgeted for the FY 2025-2026 is included in Attachment B.

STEPS FOLLOWING APPROVAL
Upon approval, staff will forward the signed Cooperative Agreement No. 26CC02 to the Contra

5.11 Packet Pg. 218
Costa Transportation Authority.

ATTACHMENT(S)
A - TFCA Cooperative Agreement No. 26CC02
B - FY 2025-26 Regional Vanpool Program Budget – TFCA

5.11 Packet Pg. 219
RESOLUTION NO. 2026-029

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN RAMON

AUTHORIZING THE CITY MANAGER TO EXECUTE COOPERATIVE
AGREEMENT NO. 26CC02 BETWEEN THE CONTRA COSTA TRANSPORTATION

AUTHORITY (CCTA) AND THE CITY OF SAN RAMON TO RECEIVE

TRANSPORTATION FUND FOR CLEAN AIR PROGRAM (TFCA) FUNDS TO

IMPLEMENT THE CITY OF SAN RAMON AND SOUTHWEST AREA

TRANSPORTATION (SWAT) REGIONAL VANPOOL PROGRAM
WHEREAS, the City of San Ramon was required to adopt a Transportation Demand Management (TDM) Ordinance as a condition of receiving Measure J Return to Source Funds from the half-cent sales tax imposed by Measure J and implement programs that reduce traffic congestion by promoting commute alternatives such as carpooling, vanpooling, transit, biking, walking, etc.; and
WHEREAS, the City of San Ramon adopted a Transportation Demand Management (TDM) Ordinance in June 1998; and
WHEREAS, the City of San Ramon's TDM Ordinance goals are to reduce traffic congestion and improve air quality; and
WHEREAS, the City has a long-term commitment to provide TDM Programs to meet the needs of residents, businesses, and schools to improve the community’s quality of life; and WHEREAS, the City of San Ramon is required to adopt a TDM Ordinance as a condition of receiving Measure J Return to Source Funds from the half-cent sales tax imposed by Measure J and implement programs that reduce traffic congestion by promoting commute alternatives such as carpooling, vanpooling, transit, biking, walking, etc.; and WHEREAS, the City of San Ramon, in concert with (SWAT) jurisdictions, work with the 511 Contra Costa TDM Program and the Contra Costa Transportation Authority to implement cost-effective TDM Programs and Projects for local communities, businesses, and school districts; and
WHEREAS, CCTA requires an annual Cooperative Agreement to disperse TFCA grant funds for each TFCA grant awarded to sponsors; and
WHEREAS, the Resolution authorizes the City Manager to execute Cooperative Agreement No. 26CC02 between the CCTA and the City of San Ramon; and WHEREAS, the City of San Ramon is required to submit bi-monthly invoices for reimbursement, along with supporting documentation to the (CCTA); and WHEREAS, the City of San Ramon is required to submit quarterly, semi-annual, and

5.11 Packet Pg. 220
annual reports for the Vanpool Program in the format and detail as required by CCTA; and WHEREAS, any qualified expenditures approved under the Agreement shall be eligible for reimbursement from TFCA Funds when incurred on or after the execution of the Cooperative Agreement.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of San Ramon does hereby approve this Resolution authorizing the City Manager to execute Cooperative Agreement No, 26CC02 between the Contra Costa Transportation Authority and the City of San Ramon to receive TFCA Funds to implement the City of San Ramon and SWAT Regional Vanpool Program.

PASSED, APPROVED, AND ADOPTED, at the meeting of February 10, 2026, by the following votes:

AYES:

NOES:

ABSENT:

ABSTAIN:
________________________
Mark Armstrong, Mayor
ATTEST:

Joan Snashall, City Clerk

5.11 Packet Pg. 221

FISCAL YEAR 2025-26
TFCA COOPERATIVE AGREEMENT NO. 26CC02

BETWEEN

THE CONTRA COSTA TRANSPORTATION AUTHORITY
AND

CITY OF SAN RAMON
THIS TFCA COOPERATIVE AGREEMENT NO. 26CC02 (AGREEMENT) is made and entered into as of this 16 day of October, 2025 by and between the CITY OF SAN RAMON (SPONSOR), and the CONTRA COSTA TRANSPORTATION AUTHORITY (AUTHORITY). SPONSOR and AUTHORITY are sometimes individually referred to as “Party” and collectively as “Parties” in this AGREEMENT.

RECITALS
A. SPONSOR desires to implement one or more projects as described and attached to this AGREEMENT as EXHIBIT A, to reduce air pollution from motor vehicles and/or relieve traffic congestion, hereinafter referred to as “PROJECT,” which is eligible for funding pursuant to:
 The Transportation Fund for Clean Air Program (TFCA), funded by the Bay Area Air Quality Management District (DISTRICT), pursuant to Health and Safety Code Section 44220 et seq.

B. AUTHORITY has been designated by resolution adopted by Contra Costa County and a majority of the incorporated cities within Contra Costa County having a majority of the population within the incorporated portion of Contra Costa County as Administrating Agency (formerly knowns as Program Manager) for TFCA projects within Contra Costa County. In accordance with Funding Agreement No. 26-CC (FUNDING AGREEMENT) between DISTRICT and AUTHORITY, AUTHORITY has agreed to act as Administering Agency for TFCA funds to be expended on projects within Contra Costa County. A copy of the FUNDING AGREEMENT between DISTRICT and AUTHORITY is attached to this AGREEMENT as EXHIBIT B and incorporated by this reference.

C. Pursuant to DISTRICT TFCA policy, previously unused funding by SPONSOR may be reassigned to this AGREEMENT pursuant to SECTION III, Paragraph 13 (TOTAL COST) of this AGREEMENT.

D. AUTHORITY approved the Transportation Fund for Clean Air 40% Fund Policy (POLICY). A copy of the POLICY is attached to this AGREEMENT as EXHIBIT C and

5.11.a
Packet Pg. 222 Attachment: A - TFCA Cooperative Agreement No. 26CC02 (2026-029 : TFCA Vanpool Coop Agreement)

incorporated by this reference.

NOW, THEREFORE, in consideration of the foregoing, AUTHORITY and SPONSOR do hereby agree as follows:

SECTION I
SPONSOR AGREES:

1. Application of Funding.

For each PROJECT approved and funded by AUTHORITY, to apply a program grant received under this AGREEMENT to PROJECT in accordance with the terms and conditions specified in funding resolutions approved by AUTHORITY; and consistent with the information contained in the PROJECT Information Form, Cost-Effectiveness Worksheet and Budget in EXHIBIT A attached to this AGREEMENT and incorporated by this reference.

2. Invoices.

To provide invoices requesting reimbursement of eligible expenditures incurred in the form and detail as requested by AUTHORITY, along with supporting documentation as required by AUTHORITY, including an accompanying project progress report.

Invoices will be submitted, at minimum, on a quarterly basis. If no reportable, eligible expenditures occur during a given quarter, then SPONSOR shall inform the AUTHORITY accordingly in said accompanying progress report.

3. Audit.

To maintain complete, accurate and clearly identifiable records with respect to all costs and expenses incurred under this AGREEMENT. To allow AUTHORITY, DISTRICT or any independent auditor selected by either of these parties, to audit all expenditures relating to each PROJECT funded through this AGREEMENT. For the duration of each PROJECT, and for four (4) years following completion of PROJECT, or earlier discharge of this AGREEMENT, SPONSOR shall make available all records relating to expenses incurred in performance of this AGREEMENT.

4. Reporting.

To submit to AUTHORITY any quarterly, semi-annual and annual reports on each PROJECT in the format and detail as required by AUTHORITY and specified in the FUNDING AGREEMENT supporting PROJECT(s), as applicable.

5. Management.

5.11.a
Packet Pg. 223 Attachment: A - TFCA Cooperative Agreement No. 26CC02 (2026-029 : TFCA Vanpool Coop Agreement)

To provide overall management of PROJECT(s) including responsibility for schedule, budget, and oversight of services performed by others and to be responsible for evaluation, selection, and management of consultants and contractors.

6. Copies.

To maintain sufficient records demonstrating SPONSOR’s compliance with the terms of this AGREEMENT for a period of 5 years from the effective date of this AGREEMENT and to allow AUTHORITY and its duly authorized representatives, agents and consultants access such records and be audited. SPONSOR shall ensure that audit working papers are made available to AUTHORITY or its designee upon request for a period of 3 years from the date the audit report is issued, unless extended in writing by AUTHORITY.

7. Signage.

If PROJECT involves construction or capital acquisition, to install a sign approved by AUTHORITY that identifies AUTHORITY and DISTRICT as a funding source, if applicable. If PROJECT involves the production of promotional materials, including but not limited to brochures, signage, displays, give-away items used in connection with promotional events, to include AUTHORITY’s logo and DISTRICT’s logo thereon in accordance with the FUNDING AGREEMENT.

8. Surplus Personal Property.

To the extent that surplus personal property has been purchased in whole or in part with TFCA funds, SPONSOR shall comply with the provisions of FUNDING AGREEMENT with respect to that pro rata portion of the surplus personal property.

9. TFCA Funding Requirements
SPONSOR shall comply with all relevant requirements of applicable law relating to the application and/or expenditure of those funds and to be bound by, and to include in any funding or other agreements, which it may enter into with recipients of TFCA funds, all relevant requirements of FUNDING AGREEMENT applicable to recipients of TFCA funds, including, without limitation, the requirements set forth in Section II, Paragraphs 7, 11, 12, 13, 15, 16, 17, 18, 19, 20 and 21 of FUNDING AGREEMENT.

10. Compliance with Local, State, and Federal Requirements If PROJECT requires SPONSOR to enter into a contract with a contractor and/or consultant, SPONSOR shall ensure that such contract complies with all applicable local, state and federal requirements, as applicable, and shall give all notices required by law. Additionally, any contractor and/or consultant is responsible for ensuring that subcontractors, at as many tiers of PROJECT as required, perform in accordance with

5.11.a
Packet Pg. 224 Attachment: A - TFCA Cooperative Agreement No. 26CC02 (2026-029 : TFCA Vanpool Coop Agreement)

the terms, conditions and specifications of such contract, including local, state and/or federal requirements. Upon request of AUTHORITY and/or SPONSOR, any contractor and/or consultant shall provide evidence of the steps it has taken to ensure its compliance with the local, state and/or federal requirements, as well as evidence of the subcontractor’s compliance, at all tiers.

SECTION II
AUTHORITY AGREES:

1. Reimbursement
Consistent with the procedures specified in Section I, Paragraph 2 above, to reimburse SPONSOR for eligible expenses incurred in conducting PROJECT up to the amounts stated in SECTION III, Paragraph 13 of this AGREEMENT.

2. Notice of Audit
To provide timely notice if an audit is to be conducted.

3. Compliance with Requirements Applicable to Administrating Agency To comply with requirements of FUNDING AGREEMENT applicable to Administrating Agency.

SECTION III
IT IS MUTUALLY AGREED:

1. Term
The term of this Agreement is effective July 1, 2025, until either the PROJECT is completed or terminated in accordance with SECTION III, Paragraph 2 below, but no later than June 30, 2027, without written approval as described below.

Qualified expenditures for PROJECT approved under this AGREEMENT shall be eligible for reimbursement from TFCA funds when incurred on or after July 1, 2025.

TFCA funding expires June 30, 2027, hereinafter referred to as TERMINATION DATE. TERMINATION DATE may be extended only as provided for in FUNDING AGREEMENT and confirmed in writing by AUTHORITY. Any appropriated but unexpended funds related to this AGREEMENT as of TERMINATION DATE shall revert to AUTHORITY and shall be available for other TFCA-eligible projects or shall be refunded to DISTRICT by AUTHORITY in accordance with FUNDING AGREEMENT. To the extent there are insufficient funds available to reimburse SPONSOR for the full amount of TFCA funds appropriated herein, a pro rata portion

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of available TFCA funds shall be distributed to SPONSOR.

Funds are expected to be expended by the TERMINATION DATE applicable to the expenditure of TFCA funds, as provided above.

This AGREEMENT will remain in effect until discharged or otherwise terminated as provided above or in SECTION III, Paragraph 2 below, except for the provisions relating to indemnity (SECTION III, Paragraph 4), which shall survive termination of this AGREEMENT.

2. Discharge
This AGREEMENT shall be subject to discharge as follows:

This AGREEMENT may be canceled by a Party for breach of any obligation, covenant, or condition hereof by the other Party, upon written notice to the breaching Party. With respect to any breach that is reasonably capable of being cured, the breaching Party shall have thirty (30) days from the date of the notice to initiate steps to cure. If the breaching Party diligently pursues cure, such Party shall be allowed a reasonable time to cure, not-to-exceed sixty (60) days from the date of the initial notice, unless a further extension is granted by the non-breaching Party.

By mutual consent of both parties, this AGREEMENT may be terminated in writing at any time.

3. Indemnity
It is understood and agreed that neither AUTHORITY, nor any officer, employee, agent or contractor thereof, shall be responsible for, and SPONSOR shall indemnify and hold AUTHORITY and its officers, employees, agents and contractors harmless from, any damage or liability occurring by reason of anything done or omitted to be done by SPONSOR, its officers, employees, consultants or contractors, under or in connection with the services, authority or jurisdiction of SPONSOR or delegated to SPONSOR under this AGREEMENT. Without limiting the generality of the foregoing, it is further specifically understood and agreed that, pursuant to California Government Code Section 895.4, SPONSOR shall fully indemnify and hold AUTHORITY and its officers, employees, agents and contractors harmless from any liability or damages imposed for injury as defined by California Government Code Section 810.8 occurring by reason of anything done or omitted to be done by SPONSOR, its officers, employees, agents or contractors under this AGREEMENT or in connection with any services, authority or jurisdiction of SPONSOR or delegated to SPONSOR under this AGREEMENT.

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In addition, SPONSOR shall indemnify and hold harmless DISTRICT, its employees, agents, representatives, and successors-in-interest against any and all liability, loss, expense, including reasonable attorneys’ fees, or claims for injury or damages arising out of its performance of a project or operation or use of the equipment that is subject to FUNDING AGREEMENT.

1. 4. Notices
Any notice which may be required under this AGREEMENT shall be in writing, effective when received, and given by personal service, certified or registered mail (return receipt requested), or courier service to the addresses set forth below, or to such addresses which may be specified in writing by the Parties hereto.

Notices to SPONSOR: Notices to AUTHORITY:

Chris Weeks
Division Manager
City of San Ramon
7000 Bollinger Canyon Road
San Ramon, CA 94583
[email protected]
Brian Kelleher
Chief Financial Officer
Contra Costa Transportation Authority
2999 Oak Road, Suite 100
Walnut Creek, CA 94597
[email protected]
With a copy to:

By executing this AGREEMENT, each of the Parties acknowledges and agrees that the persons identified above, or any other person designated by either Party to this AGREEMENT by notice to the other Party, is authorized to execute documents and to bind Party with respect to this AGREEMENT.

5. Additional Acts and Documents
Each Party agrees to do all such things, take all such actions and to make, execute, and deliver such other documents and instruments as shall be reasonably requested to carry out the provisions, intent, and purpose of this AGREEMENT.

6. Counterparts:

This AGREEMENT may be signed in counterparts, each of which shall constitute an original.

7. Amendment
SPONSOR may, at any time, request an amendment to the work scope and budget of any PROJECT funded under this AGREEMENT with TFCA funds by submitting a

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revised Sponsor Worksheet/Budget (EXHIBIT A), indicating the proposed amendment in redline/strikeout format, together with a signed transmittal letter indicating the reason for the proposed change and a revised cost effectiveness worksheet, if necessary as determined by AUTHORITY. Submittal of these documents shall be construed as SPONSOR’s consent to amend this AGREEMENT as specified. AUTHORITY will convey SPONSOR’s request, along with supporting documents to DISTRICT for approval, if required. Upon approval by DISTRICT, this AGREEMENT will be considered amended per SPONSOR’s request.

This AGREEMENT may otherwise be amended by written amendment executed by Parties and shall not be changed, modified, or rescinded except as provided herein. Any attempt at oral modification of this AGREEMENT shall be void and of no effect.

8. Independent Agency
SPONSOR renders its services under this AGREEMENT as an independent agency.

None of SPONSOR's agents or employees shall be agents or employees of AUTHORITY.

9. Assignment
This AGREEMENT may not be assigned, transferred, hypothecated, or pledged by any Party without the express written consent of the other Party.

10. Binding on Successors
This AGREEMENT shall be binding upon the successor(s), assignee(s), or transferee(s) of AUTHORITY or SPONSOR(s) as the case may be. This provision shall not be construed as an authorization to assign, transfer, hypothecate, or pledge this AGREEMENT other than as provided above.

11. Severability
Should any part of this AGREEMENT be determined to be unenforceable, invalid, or beyond the authority of either Party to enter into or carry out, such determination shall not affect the validity of the remainder of this AGREEMENT, which shall continue in full force and effect, provided that the remainder of this AGREEMENT can, absent the excised portion, be reasonably interpreted to give effect to the intentions of the Parties.

12. Limitation
All obligations of AUTHORITY hereunder with respect to TFCA funds are expressly subject to and limited by the terms of FUNDING AGREEMENT and applicable provisions of State and Federal law, including, but not limited to, provisions related to AUTHORITY'S designation as Program Manager. In the event that AUTHORITY

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