SALARY SCHEDULE
EFFECTIVE JULY 10, 2021
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
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SALARY
HOURLY
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E01 FIREFIGHTER 29.614 3,316.77 31.096 3,482.75 32.649 3,656.69 34.282 3,839.58 35.995 4,031.44 E05 FIRE ENGINEER 32.693 3,661.62 34.326 3,844.51 36.045 4,037.04 37.847 4,238.86 39.738 4,450.66E09 FIRE CAPTAIN 36.088 4,041.86 37.895 4,244.24 39.787 4,456.14 41.776 4,678.91 43.865 4,912.88 5 SEASIDE FIREFIGHTERS' ASSOCIATION
SALARY SCHEDULE
EFFECTIVE JULY 10, 2021
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
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SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
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SALARY
A38 FACILITY MAINTENANCE CREW CHIEF 29.040 2,323.20 30.277 2,422.16 31.585 2,526.80 32.912 2,632.96 34.325 2,746.00 A51 UTILITY ENGINEER 40.263 3,221.04 42.103 3,368.24 44.018 3,521.44 46.037 3,682.96 48.093 3,847.44 A96 ADMINISTRATIVE ANALYST II 39.413 3,153.04 41.384 3,310.72 43.452 3,476.16 45.625 3,650.00 47.906 3,832.48 A97 CRIME ANALYST 38.342 3,067.36 40.258 3,220.64 42.270 3,381.60 44.384 3,550.72 46.605 3,728.40 A99 ADMINISTRATIVE ANALYST 36.187 2,894.96 37.996 3,039.68 39.891 3,191.28 41.889 3,351.12 43.981 3,518.48 F10 CITY CLERK 49.960 3,996.80 51.329 4,106.32 53.553 4,284.24 55.905 4,472.40 58.412 4,672.96 F11 PUBLIC AFFAIRS OFFICER/CITY CLERK 53.251 4,260.08 55.913 4,473.04 58.710 4,696.80 61.645 4,931.60 64.726 5,178.08 F13 ACCOUNTANT 34.155 2,732.40 35.861 2,868.88 37.655 3,012.40 39.537 3,162.96 41.515 3,321.20 F16 SENIOR BUILDING INSPECTOR 35.619 2,849.52 37.217 2,977.36 38.888 3,111.04 40.639 3,251.12 42.472 3,397.76 F17 BUILDING OFFICIAL 55.186 4,414.88 57.651 4,612.08 60.262 4,820.96 62.963 5,037.04 65.840 5,267.20 F20 SENIOR PLANNER 44.579 3,566.32 46.799 3,743.92 49.147 3,931.76 51.595 4,127.60 54.187 4,334.96 F21 ASSOCIATE CIVIL ENGINEER 48.010 3,840.80 50.154 4,012.32 52.424 4,193.92 54.775 4,382.00 57.277 4,582.16 F25 GIS COORDINATOR 43.711 3,496.88 45.897 3,671.76 48.191 3,855.28 50.601 4,048.08 53.130 4,250.40 F28 PW SENIOR SERVICES MANAGER/CITY ENGINEER 63.286 5,062.88 66.451 5,316.08 69.773 5,581.84 73.265 5,861.20 76.926 6,154.08 F31 SENIOR CIVIL ENGINEER 54.848 4,387.84 57.305 4,584.40 59.885 4,790.80 62.619 5,009.52 65.504 5,240.32 F32 ASSOCIATE PLANNER 40.566 3,245.28 42.595 3,407.60 44.724 3,577.92 46.961 3,756.88 49.308 3,944.64 F36 RECREATION SUPERINTENDENT 49.644 3,971.52 51.832 4,146.56 54.139 4,331.12 56.536 4,522.88 59.101 4,728.08 F37 RECREATION SUPERINTENDENT ‐ AQUATICS 49.644 3,971.52 51.832 4,146.56 54.139 4,331.12 56.536 4,522.88 59.101 4,728.08 F38 ACCOUNTANT II 38.263 3,061.04 40.175 3,214.00 42.186 3,374.88 44.291 3,543.28 46.507 3,720.56 F40 MAINTENANCE & UTILITIES SUPERINTENDENT 53.785 4,302.80 56.190 4,495.20 58.730 4,698.40 61.365 4,909.20 64.170 5,133.60 F41 ECONOMIC DEVELOPMENT MANAGER 50.181 4,014.48 52.429 4,194.32 54.786 4,382.88 57.288 4,583.04 59.930 4,794.40 F42 MAINTENANCE FIELD SUPERVISOR 37.467 2,997.36 39.339 3,147.12 41.306 3,304.48 43.372 3,469.76 45.540 3,643.20 F43 UTILITIES FIELD SUPERVISOR 40.406 3,232.48 42.427 3,394.16 44.548 3,563.84 46.777 3,742.16 49.116 3,929.28 F44 HOUSING PROGRAM MANAGER 48.339 3,867.12 50.756 4,060.48 53.293 4,263.44 55.959 4,476.72 58.756 4,700.48 F45 RECREATION SUPERVISOR 35.945 2,875.60 37.743 3,019.44 39.629 3,170.32 41.611 3,328.88 43.691 3,495.28 F46 FAMILY & COMMUNITY SUPPORT PRACTITIONER 36.187 2,894.96 37.996 3,039.68 39.891 3,191.28 41.889 3,351.12 43.981 3,518.48 5 SEASIDE MANAGEMENT AND SUPERVISORY EMPLOYEES' ASSOCATION
SALARY SCHEDULE
EFFECTIVE JULY 10, 2021
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
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SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
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SALARY
D01 POLICE OFFICER (80‐HOUR) 47.106 3,768.48 49.458 3,956.64 51.933 4,154.64 54.527 4,362.16 57.240 4,579.20 D01 POLICE OFFICER (84‐HOUR) 47.106 3,956.90 49.458 4,154.47 51.933 4,362.37 54.527 4,580.27 57.240 4,808.16 D07 POLICE SERGEANT (80‐HOUR) 57.638 4,611.04 60.537 4,842.96 63.549 5,083.92 66.731 5,338.48 70.082 5,606.56 D07 POLICE SERGEANT (84‐HOUR) 57.638 4,841.59 60.537 5,085.11 63.549 5,338.12 66.731 5,605.40 70.082 5,886.89 D09 POLICE CORPORAL (80‐HOUR) 52.124 4,169.92 54.724 4,377.92 57.466 4,597.28 60.335 4,826.80 63.337 5,066.96 D09 POLICE CORPORAL (84‐HOUR) 52.124 4,378.42 54.724 4,596.82 57.466 4,827.14 60.335 5,068.14 63.337 5,320.31 HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
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HOURLY
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SALARY
B01 POLICE SERVICES SPECIALIST 30.089 2,407.12 31.580 2,526.40 33.166 2,653.28 34.834 2,786.72 36.567 2,925.36 B02 VEHICLE ABATEMENT OFFICER 36.645 2,931.60 38.223 3,057.84 39.883 3,190.64 41.623 3,329.84 43.453 3,476.24 B06 ANIMAL CARE SPECIALIST 28.645 2,291.60 30.070 2,405.60 31.571 2,525.68 33.160 2,652.80 34.805 2,784.40 B11 POLICE RECORDS SPECIALIST 30.251 2,420.08 31.764 2,541.12 33.353 2,668.24 35.020 2,801.60 36.770 2,941.60 B12 POLICE RECORDS SUPERVISOR 36.520 2,921.60 38.365 3,069.20 40.260 3,220.80 42.286 3,382.88 44.415 3,553.20 B15 SENIOR ADMIN ASSISTANT ‐ PO 30.883 2,470.64 32.194 2,575.52 33.565 2,685.20 35.017 2,801.36 36.503 2,920.24 B16 PARKING COMPLIANCE SPECIALIST 28.845 2,307.60 30.286 2,422.88 31.800 2,544.00 33.387 2,670.96 35.057 2,804.56 C01 POLICE RECORDS TECHNICIAN 27.214 2,177.12 28.590 2,287.20 29.999 2,399.92 31.511 2,520.88 33.098 2,647.84 D04 DETENTION OFFICER 28.845 2,307.60 30.286 2,422.88 31.800 2,544.00 33.387 2,670.96 35.057 2,804.56 D05 CSO/DETENTION OFFICER 28.845 2,307.60 30.286 2,422.88 31.800 2,544.00 33.387 2,670.96 35.057 2,804.56 D08 POLICE OFFICER RECRUIT 36.214 2,897.12 38.023 3,041.84 39.925 3,194.00 41.923 3,353.84 44.019 3,521.52 5 5
SWORN PERSONNEL
CIVILIAN PERSONNEL (NON‐SWORN)
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
SEASIDE POLICE OFFICERS' ASSOCIATION
SALARY SCHEDULE
EFFECTIVE JULY 10, 2021
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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HOURLY
RATE
BI‐WEEKLY
SALARY
HOURLY
RATE
BI‐WEEKLY
SALARY
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E12 FIRE DIVISION CHIEF 46.080 5,160.96 48.384 5,419.01 50.800 5,689.60 53.343 5,974.42 56.008 6,272.90 G13 POLICE COMMANDER 66.841 5,347.28 70.364 5,629.12 74.072 5,925.76 77.970 6,237.60 82.065 6,565.20 G19 POLICE DEPUTY CHIEF 76.906 6,152.48 80.959 6,476.72 85.213 6,817.04 89.684 7,174.72 94.419 7,553.52 5 SEASIDE PUBLIC SAFETY MANAGEMENT ASSOCIATION
SALARY SCHEDULE
EFFECTIVE JULY 10, 2021
STEPS
JOB CLASS CODE JOB CLASS DESCRIPTION
1234
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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STATISTICAL SECTION
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE
STATISTICAL SECTION OVERVIEW
(136)
information as a context to aid in understanding the information in the financial statements, note Financial Trends Schedule #
1 2
3 4
5 6
7 8
9 10
11 12
13 14
15 16
17 18
Operating Information
These schedules contain service and infrastructure data to help the readers understand how the information in the City's financial reports relate to the services the City provides and the activities it performs.
Capital Assets and Operating Indicators by Function/Program Miscellaneous Statistics
Outstanding Debt Information
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the readers understand the environment within which the City's financial activities take place.
Demographic and Economic Statistics
Principal Employers
Full Time Equivalent City Employees by Function
Legal Debt Service Margin Information
Revenue Capacity
These schedules contain information to help the readers assess the City of Seaside's most significant local revenue resources, sales and transaction taxes and property taxes.
Governmental Funds - Revenues by Source
Governmental Funds - Taxes by Type
Assessed Valuation, Tax Rates, and Tax Levies
Principal Property Tax Payers
Top 25 Sales Tax Producers
Debt Capacity
These schedules present information to help the readers assess the affordability of the City of Seaside's current levels of outstanding debt and the City's ability to issue additional debt in the future.
Direct and Overlapping Property Tax Rates
Property Tax Levies and Collections
Changes in Fund Balances - Governmental Funds
These schedules contain trend information to help the readers understand how the City of Seaside's financial performance and well-being have changed over time.
Net Position by Component
Changes in Net Position
Fund Balances - Governmental Funds
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE NET POSITION BY COMPONENT LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 1 (137)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE CHANGES IN NET POSITION LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 2 (138)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE CHANGES IN NET POSITION (CONTINUED) LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 2 (139)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 3 (140)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 4 (141)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 5 (142)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 6 (143)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE
ASSESSED VALUATION, TAX RATES, AND TAX LEVIES
LAST TEN FISCAL YEARS
OPERATING INFORMATION
SCHEDULE 7
(144)
Fiscal Year City's Taxable % of Change - Total Direct
Ending June 30 Secured Unsecured Assessed Value from Prior Year Tax Rate 2012 1,647,777,306 81,714,834 $ 1,729,492,140 -2.14% 1.0% 2013 1,628,649,432 84,740,441 $ 1,713,389,873 -0.93% 1.0% 2014 1,712,430,411 84,070,907 $ 1,796,501,318 4.85% 1.0% 2015 1,863,691,605 84,264,758 $ 1,947,956,363 8.43% 1.0% 2016 1,963,429,698 91,618,504 $ 2,055,048,202 5.50% 1.0% 2017 2,077,816,415 96,677,133 $ 2,174,493,548 5.81% 1.0% 2018 2,194,201,642 93,618,524 $ 2,287,820,166 5.21% 1.0% 2019 2,329,642,423 97,782,873 $ 2,427,425,296 6.10% 1.0% 2020 2,480,057,663 99,712,200 $ 2,579,769,863 6.28% 1.0% 2021 2,617,417,043 104,028,528 $ 2,721,445,571 5.49% 1.0% Source: Hinderliter de Llamas, Monterey County Assessor Notes:
In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re- assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. $500,000,000
$1,000,000,000
$1,500,000,000
$2,000,000,000
$2,500,000,000
$3,000,000,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
City's Taxable Assessed Valuation
Assesssed Value
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE
PRINCIPAL PROPERTY TAX PAYERS
CURRENT FISCAL YEAR AND FISCAL YEAR 2011-2012
OPERATING INFORMATION
SCHEDULE 8
(145)
FY 2020-2021
Taxable Assessed Ratio to Total City's Taxable Assessed Ratio to Total City's Property Owner Rank Value Assessed Valuation Property Owner Rank Value Assessed Valuation Sunbay Resorts Associates LLC 1 39,246,249 $ 1.44% Sunbay Resorts Associates LLC 1 34,591,390 $ 2.00% Seaside Housing LP 2 35,982,037 $ 1.32% Seaside Laguna Limited 2 26,984,646 $ 1.56% Seaside Laguna Limited 3 28,122,012 $ 1.03% B & B Golf Course Properties LLC 3 14,706,642 $ 0.85% California-American Water Co. 4 25,092,516 $ 0.92% California-American Water Co. 4 12,926,272 $ 0.75% Verducci Enterprises LP 5 21,184,906 $ 0.78% Seaside Housing LP 5 10,983,460 $ 0.64% B & B Golf Course Properties LLC 6 18,098,119 $ 0.67% P and S Real Estate Company 6 10,866,049 $ 0.63% Hovercraft LLC / BJC Seaside LLC 7 17,583,024 0.65%
Seaside City Center Project LLC
(pending appeals on parcels) 7 9,764,663 0.56%
Seaside Hospitality LP 8 17,226,246 $ 0.63% 1050 South 12th Street LLC 8 7,398,405 $ 0.43% Cappo Real Estate Holdings LLC 9 16,001,628 $ 0.59% Bay View Community LLC 9 7,358,091 $ 0.43% Lithia Real Estate Inc. 10 12,602,564 $ 0.46% Miref Seaside LLC 10 7,102,448 $ 0.41% Total Top 10 Taxpayers' Totals $ 231,139,301 8.49% Total Top 10 Taxpayers' Totals $ 142,682,066 8.25% City's Total Assessed Valuation $ 2,721,445,571 100% City's Total Assessed Valuation $ 1,729,492,140 100% Source:
Monterey County Tax Roll
HdL, Coren Cone
FY 2011-2012
1.44%
1.32%
1.03%
0.92%
0.78%
0.67%
0.65%
0.63%
0.59%
0.46%
Sunbay Resorts Associates LLC
Seaside Housing LP
Seaside Laguna Limited California-American Water Co. Verducci Enterprises LP B & B Golf Course Properties LLC
Hovercraft LLC / BJC Seaside LLC
Seaside Hospitality LP
Cappo Real Estate Holdings LLC
Lithia Real Estate Inc. Percentage
to the City's Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2018
2.00%
1.56%
0.85%
0.75%
0.64%
0.63%
0.56%
0.43%
0.43%
0.41%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
B & B Golf Course Properties LLC
California-American Water Co. Seaside Housing LP
P and S Real Estate Company
1050 South 12th Street LLC
Bay View Community LLC Miref Seaside LLC Percentage
to the City's Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2007
1.67%
1.16%
0.87%
0.75%
0.72%
0.68%
0.66%
0.66%
0.52%
0.43%
Sunbay Resorts Associates LLC
Seaside Housing LP
Seaside Laguna Limited California-American Water Co. Verducci Enterprises LP B & B Golf Course Properties LLC
Hovercraft LLC / BJC Seaside LLC
Seaside Hospitality LP
Cappo Real Estate Holdings LLC
Lithia Real Estate Inc. Percentage
to the City's Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2020
1.73%
0.71%
0.38%
0.62%
0.35%
0.36%
0.34%
0.40%
0.30%
0.31%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
B & B Golf Course Properties LLC
California-American Water Co. Seaside Housing LP
P and S Real Estate Company
1050 South 12th Street LLC
Bay View Community LLC Miref Seaside LLC
Percentage
to the City's Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2010
STATISTICS & OTHER SCHEDULES
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CITY OF SEASIDE
TOP 25 SALES TAX PRODUCERS
(IN ALPHABETICAL ORDER)
2011-2012 AND 2020-2021
OPERATING INFORMATION
SCHEDULE 9
(146)
(In Alphabetical Order)
Audi Leasing Ltd Bentley
Leasing Lexus Monterey Peninsula 7 Eleven Granite Rock
Audi Monterey Peninsula Porsche Monterey Arco AM PM Home Depot BMW of Monterey
Premier Chevrolet And
Cadillac Of Seaside Audi Monterey Peninsula Land Rover Monterey Built In Distributors Quick Lane BMW of Monterey Porsche Monterey Cardinale Nissan Reef Built In Distributors Quick Lane
Cypress Coast Subaru
Seaside Chyslr Dodge Jeep
Ram Butts Acura Rod & Ros Gas & Food Mart
Ferguson Enterprises Seaside Shell Butts Chevrolet Cadillac Seaside Shell Granite Rock Tesla Motors Cardinale Nissan Seaside Union 76 Higher Level of Care
Seaside Toyota Lease Trust Chilis Smart & Final
Home Depot Val Strough Honda Mazda Cost Plus World Market Val Strough Honda Mazda In N Out Burger Victory Toyota Cypress Coast Subaru Victory Toyota Lexus Jaguar Monterey Land
Rover Monterey Volvo
Monterey Victory Toyota Lexus Ferguson Enterprises Walgreens Land Rover Monterey
Financial Services Vehicle
Trust
Source: HdL
Top 25 Sales Tax Producers
2020 -2021 2011 - 2012
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE DIRECT AND OVERLAPPING PROPERTY TAX RATES LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 10 (147)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE
PROPERTY TAX LEVIES AND COLLECTIONS
LAST TEN FISCAL YEARS
OPERATING INFORMATION
SCHEDULE 11
(148)
Taxable
Fiscal Year Assessed Property Property Tax Percentage
Ending June 30 Valuation Tax Levies Collections of Collections 2012 1,729,492,140 3,987,517 3,896,417 97.72%
2013 1,713,389,873 3,950,392 3,851,877 97.51%
2014 1,796,501,318 4,142,013 4,041,845 97.58%
2015 1,947,956,363 4,491,208 4,386,410 97.67%
2016 2,055,048,202 4,738,119 4,630,765 97.73%
2017 2,174,493,548 5,013,295 4,892,145 97.58%
2018 2,287,820,166 5,274,798 5,154,972 97.73%
2019 2,427,425,296 5,597,643 5,596,120 99.97%
2020 2,579,769,863 5,947,917 5,888,949 99.01%
2021 2,721,445,571 6,274,021 6,248,602 99.59%
Source:
City of Seaside and County of Monterey, Property Tax Revenue 2,000,000
2,500,000
3,000,000
3,500,000
4,000,000
4,500,000
5,000,000
5,500,000
6,000,000
6,500,000
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Property Tax Collections
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
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CITY OF SEASIDE
LEGAL DEBT MARGIN INFORMATION
JUNE 30, 2021
OPERATING INFORMATION
SCHEDULE 12
(149)
$ 2,721,445,571
15%
Total Debt Limit $ 408,216,836
-
Legal Debt Margin $ 408,216,836
Source: HdL, City of Seaside
The City of Seaside has no general bonded indebtedness.
Total Assessed Value of Property
Debt limit percentage ( per Government Code)
Amount of Debt Applicable to Debt Limit
Section 43605 of the Government Code of the State of California limits the amount of general bonded indebtedness for public improvements to 15% of the assessed valuation of all real and personal property in the City.
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
Page | 396
Packet Page 402
CITY OF SEASIDE RATIOS OF TOTAL DEBT OUTSTANDING LAST TEN FISCAL YEARS (IN THOUSANDS) JUNE 30, 2021 OPERATING INFORMATION SCHEDULE 13 (150)
STATISTICS & OTHER SCHEDULES
City of Seaside FY 2022/23 Draft Budget
Page | 397
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CITY OF SEASIDE
DIRECT AND OVERLAPPING BONDED DEBT
JUNE 30, 2021
OPERATING INFORMATION
SCHEDULE 14
(151)
2020-21 Assessed Valuation: $2,721,445,571
DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2021 % Applicable (1) Debt 6/30/21 Monterey Peninsula Community College District $109,868,522 6.674% $7,332,625 Monterey Peninsula Unified School District 220,056,122 18.417% 40,527,736 TOTAL DIRECT AND OVERLAPPING TAX AND ASSESSMENT DEBT $47,860,361 DIRECT AND OVERLAPPING GENERAL FUND DEBT: Monterey County General Fund Obligations $139,253,793 3.674% $5,116,184 Monterey County Board of Education Certificates of Participation 5,006,000 3.674% 183,920 City of Seaside General Fund Obligations 15,250,000 100% 15,250,000 City of Seaside Pension Obligation Bonds 2,740,000 100% 2,740,000 Monterey County Water Resources Agency General Fund Obligations 20,370,000 3.674% 748,394 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $24,038,498 Less: Monterey County supported obligations 121,139
City of Seaside supported obligations 10,565,000
TOTAL NET DIRECT AND OVERLAPPING GENERAL FUND DEBT $13,352,359 OVERLAPPING TAX INCREMENT DEBT (Successor Agency): Fort Ord Reuse Authority Tax Allocation Bonds $30,705,000 34.889% $10,712,667 City of Seaside Tax Allocation Bonds $1,850,000 100% $1,850,000 $12,562,667
TOTAL GROSS DIRECT DEBT $17,990,000
TOTAL NET DIRECT DEBT $7,425,000
TOTAL GROSS OVERLAPPING DEBT $66,471,526
TOTAL NET OVERLAPPING DEBT $66,350,387
GROSS COMBINED TOTAL DEBT $84,461,526 (2)
NET COMBINED TOTAL DEBT $73,775,387
(1)
(2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligation Ratios to 220-21 Assessed Valuation:
Total Direct and Overlapping Tax and Assessment Debt 1.76% Total Gross Direct Debt ($17,990,000) 0.66%
Total Net Direct Debt ($7,425,000) 0.27%
Gross Combined Total Debt 3.10%
Net Combined Total Debt 2.71%
Ratios to Redevelopment Successor Agency Incremental Valuation ($1,615,452,458):
Total Overlapping Tax Increment Debt 0.78%
Source: California Municipal Statistics, Inc.
The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.
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CITY OF SEASIDE DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN CALENDAR YEARS OPERATING INFORMATION SCHEDULE 15 (152)
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CITY OF SEASIDE PRINCIPAL EMPLOYERS 2020-2021 OPERATING INFORMATION SCHEDULE 16 (153)
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CITY OF SEASIDE FULL TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 17 (154)
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CITY OF SEASIDE CAPITAL ASSETS AND OPERATING INDICATORS BY FUNCTION/PROGRAM LAST TEN FISCAL YEARS OPERATING INFORMATION SCHEDULE 18 (155)
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CITY OF SEASIDE
MISCELLANEOUS STATISTICS
JUNE 30, 2021
OPERATING INFORMATION
SCHEDULE 19
(156)
Date of Incorporation: October 13, 1954
Form of Government: Council/City Manager
City Council Members: Mayor and Four Council Members
City Boards, Commissions and Committees:
Land Area in square miles: 9.375
Demographics:
Total Population 34,566
Male 17,574 50.8%
Female 16,992 49.2%
Age 0 - 15 7,335 21.2%
Age 15 - 25 5,048 14.6%
Age 25 - 35 6,098 17.6%
Age 35 - 45 4,411 12.8%
Age 45 - 65 7,871 22.8%
Age over 65 3,803 11.0%
Median Age 32.8
White 11,185 32.36%
Hispanic 14,690 42.50%
Black or African American 2,348 6.79%
Asian 3,352 9.70%
American Indian and Alaska Native 61 0.18%
Native Hawaiian and Other Pacific Islander 878 2.54%
Other 88 0.25%
2 or More Races 1,964 5.68%
34,566 100.0%
Housing Characteristics
Total housing units 11,749
Population
Occupied housing units 10,823 100% by housing type:
Owner-occupied 4,366 40.3% 12,812
Renter-occupied 6,457 59.7% 20,438
33,250
Source: California State Department of Finance, American Community Survey 2019; U. S. Census Bureau, 2020 Demographic Profile Data
Planning, Art and History, Board of Architectural Review, Parks and Recreation, Neighborhood Improvement, Community
Development Advisory, Economic Advisory, Senior, Homeless, Environmental, Traffic Advisory, Zoning Administrator, Blue Ribbon Panel
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GLOSSARY
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GLOSSARY
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Glossary of Budget Terms
Activity: A specific and distinguishable unit of work or service performed Annualized Cost: A full year’s cost of an item or position, even though it may be utilized only in part of any year.
Appropriation: Authorization by the City Council or legislative body which permits the City or government agency to incur obligations and to make expenditures of resources.
Appropriation Resolution: The official enactment by the legislative body establishing the legal authority for officials to obligate and expend resources Assessed Value: A value established for real property for use as a basis in levying property taxes.
Audit: A review of the City accounts by an independent certified public accountant (CPA) or accounting firm. The primary objective of an audit is to determine if the City’s financial statement fairly present the City’s financial position and results of operations in conformity with generally accepted accounting principles (GAAP).
Bond: A written promise to pay a specified sum of money, (the face value or principal amount), at a specified date or dates in the future (maturity date) together with periodic interest at a specified rate. Bond are generally used to finance large capital projects such as buildings, streets, utility infrastructure and bridges.
Budget: A financial plan for a specified period of time that matches projected revenues and planned expenditures to services, goals and objectives. The City of Seaside uses a financial plan covering two fiscal years, with actual budget appropriations made annually.
Budget Document: The official written statement submitted by the City Manager and supporting staff to the City Council or legislative body detailing the proposed budget.
Budget Message: Included in the opening section of the budget, a general discussion of the proposed budget presented in writing as a general summary of the most important aspects of the budget, an explanation of issues against the background of financial trends and a presentation of the recommendations of the City Manager.
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Capital Improvement Program: Adoption of a financial plan for neighborhood improvement projects, and the means of financing them for a specified period of time. The City updates the fiscal year’s Capital Improvement Program budget and reviews its five-year Capital Improvement Plan.
Capital Improvement Project (CIP): A permanent major addition or renovation to the City’s real property assets. Project expenditures may include costs of design, construction, acquisition of buildings and/or facilities and significant repair, renewal or renovations to existing assets. Real property assets include streets, storm drains, sewer lines, parks and other public facilities. These expenditures are considered one-time costs.
Capital Projects: Projects which purchase or construct capital assets such as land, infrastructure, buildings, equipment and public art.
Capital Project Funds: Fund type used to account for financial resources used in acquiring or building major capital facilities other than those financed by Proprietary Funds and Trust Funds.
City Attorney: Represents the City in legal disputes and advises the Council and staff on legal matters.
City Clerk: Maintain records of City ordinances, resolutions, contracts, minutes and other important official City documents.
City Council: A part-time legislative and policy-making body, consisting of five members, elected at large on a non-partisan basis. The members enact ordinances and resolutions essential to the City. Council meetings are held on the first and third Thursday of each month at 7:00 PM in the Seaside City Hall Council Chambers.
City Manager: Responsible for supervising activities of all City departments, implements City Council policy, prepares an annual budget, conducts personnel matters and directs the day-today operations of City government.
Commissions and Advisory Committees: There are various commissions and advisory committees serving in a voluntary basis for the City of Seaside. The committees consist of citizens appointed by the City Council to advise the City on issues such as planning, parks and recreation. All meetings are open to the public, with public participation invited and encouraged.
Contingency: Funds set aside or approved for use. These funds could be used for unanticipated expenditure requirements, new programs or to absorb unexpected revenue losses, only with specific Council approval and authorization.
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Debt Service: Payments of interest and principal on obligations resulting from the issuance of bonds, notes or certificates of indebtedness.
Debt Service Funds: Fund type used to account for the payment and accumulation of resources related to general long-term debt principal and interest.
Department: A major organizational unit of the City that has been assigned overall management responsibility for an operation or group of related operation within a functional area. A department may be comprised of one or more divisions or sub-units.
Dedicated Reserve: Money set-aside in a special account for specified purposes, such as expected or unanticipated operational costs, equipment or capital requirements.
Division: An organizational subdivision of a department Encumbrance: A commitment of funds for goods or services on order.
Earmarked funds to be expended, representing an obligation of the agency.
Encumbrances outstanding at year-end are reported as reservation of fund balances since they do not constitute an expenditure or liability at that time.
Enterprise Fund: A fund established to account for the cost of those governmental facilities and services that are operated in a manner similar to private enterprises. These programs can be entirely or predominately selfsupporting.
Entitlement: A grant or subvention fund available to the City on the basis of population or other established criteria, rather than based on competition or unique factors among agencies.
Equipment/Building Outlay: A budget category which includes equipment having a unit cost of more than $1,000 and an estimated useful life of more than one year. Also referred to as capital outlay, smaller building and park projects are included in this category.
Expenditure: Under the modified accrual basis of accounting, the cost of goods received or services rendered regardless of when the invoice is actually paid.
Finance Department: Responsible for maintaining the financial records and operations, including such functions as treasurer, internal auditor, accountant, purchasing manager and financial investor.
Fire Department: Protecting life and properties from fire and fire-related damage. Investigates suspicious fires. Conducts inspections of public and Packet Page 413
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private buildings for fire hazards, and educates the public about fire and burn prevention. A full Hazardous Materials Team, serving the Monterey Peninsula.
Fiscal Year: A twelve month period of time in which the Annual Budget applies.
For the City of Seaside it is July 1st through June 30th.
Fund: An independent fiscal and accounting entity used to set the financial position and results of operation related to specific purposes for which a particular fund is created. The six generic funds types used by the City are:
General Fund, Special Revenue, Debt Service, Capital Project, Enterprise, and Trust & Agency Funds.
Fund Balance: The excess of assets over liabilities, representing the cumulative effect of revenues and other financing sources over expenditures. A negative fund balance is called a fund deficit.
Full-Time Equivalent (FTE): A standard that is used to convert part-time or temporary personnel hours to a full-time basis, allowing for comparison purposes.
General Fund: The City’s principal operating fund, supported by taxes, fees and other general revenues which can be used for any legal government purpose.
The fund finances the general operating programs of the City. All revenues that are not allocated by law or contractual agreement to a specific fund are accounted for in the General Fund.
Grants: Contributions of gifts, cash or other assets from an outside governmental entity. Grants can be used or expended for a specific purpose, activity or facility. Example is the Community Development Block Grant provided by the Federal Government.
Indirect Cost Reimbursement: A General Fund budget category that shows the amount of costs that are reimbursed by other funds.
Interfund Loans: Amounts provided between funds and blended component units of the primary government with a requirement for repayment.
Interfund Transfers: Flows of assets, such as cash or goods, between funds and blended component units of the primary government without equivalent flows of assets in return and without a requirement for repayment.
Internal Service Fund: Proprietary fund type used to account for the financing of goods or services provided by one department or agency to other departments or agencies of a government, on a cost-reimbursement basis Examples of internal services would be Information Services, Vehicle Maintenance and SelfInsurance.
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Liability: Debt or other legal obligations arising out of transactions in the past which must be liquidated renewed or refunded as some future date. (Note: the term does not include encumbrances).
Long Term Debt: Borrowing of money or the issuance of bonds or other debt instruments for the financing of major capital improvements or property acquisitions, over an extended period of time. Generally Long Term Debt is spread over 20 to 30 years.
Mission Statement: A brief description of the purpose, goals and major responsibilities of an agency or organization.
Modified Accrual Basis: The method of accounting used by all government fund types, expendable trust funds and agency funds. Under the modified accrual basis of accounting, revenues are recognized when they become both measurable and available. “Measurable” means the amount of the transaction can be determined, and “available” means collectible within the current period or soon enough to be used to pay liabilities of the current period.
Non-Departmental: Program costs that do not relate to any one specific department but represent cost of a general, City-wide nature, such as a debt service and appropriated reserve.
Operating Budget: The portion of the budget that pertains to daily operations and delivery of basic governmental services. Annual appropriation of funds for ongoing program costs, including employee services, supplies, equipment, and debt services.
Operations: A grouping of related programs within a functional area.
Ordinance: A formal legislative enactment by the City Council. It has the full force and effect of law within the City boundaries, unless it is in conflict with a higher form of law, such as a State Statute or a Constitutional provision.
Organization: An organizational sub-division of an agency or department. A cost center or program for which an annual operating budget or capital budget is established. Sometimes referred to as a division.
Performance Indicators: Measurements depicting the effectiveness or efficiency of services provided output produced.
Program: An activity or group of activities performed for the purpose of providing a service or a support function.
Proprietary Funds: Funds that focus on the determination of operating income, changes in net assets or cost recovery, financial position, and cash flows. There Packet Page 415
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are two different types of proprietary funds: enterprise funds and internal service funds.
Public Works Department: To oversee design and construction of all Cityowned facilities. Inspections of improvements and maintenance of streets, bridges, buildings, parks, sewers, water lines, etc. Analyze traffic flow/safety, maintenance of all traffic signs and markings.
Police Department: To protect and maintain order in the event of community disturbances or emergencies. To apprehend criminals, recover stolen property, assistance in traffic accident management/investigation. Education of the citizens in regards to burglary prevention, illegal narcotics, traffic laws and personal safety.
Purchase Order: A document issued to authorize a vendor to deliver specified merchandise or render a specified service for a stated estimated price.
Outstanding purchase orders are called encumbrances.
Recreation Department: Responsible for providing recreation programs such as sports, educational, cultural, entertainment and other leisure activities.
Reserve: An account used to earmark a portion of the fund balances or equity as legally restricted for a specific use or not available for appropriation and subsequent spending.
Resolution: A special order of the City Council which requires less legal formality than an Ordinance in terms of public notice and the number of public readings prior to approval.
Resources: The total amount available for appropriation during the fiscal year, including revenues, fund transfers and beginning fund balances.
Revenue Bonds: Bonds issued to construct capital facilities, repaid from revenue produced by the operation of those facilities.
Source Document: Basic evidence needed to record an accounting transaction.
Journal entries, financial records and accounting reports are eventually derived from source documents. Examples of source documents are purchase orders, invoices and time sheets.
Special Assessment Fund: A fund used to account for the financing of public improvements or services from the issuance of bonds or assessments levied against the properties benefited.
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capital projects) that are legally restricted to expenditure for special purchases.
Examples of special revenue funds are those established for the purpose of financing streets, parks or libraries.
Subventions: Revenues collected by the State (or other level of government) that are allocated to the City on a formula basis. The major subventions received by the City from the State of California include motor vehicle in-lieu and gasoline taxes.
Suspense Account: A temporary account (i.e. not included in the financial statements) for recording part of a transaction, such as those involving receipts or disbursements, prior to final analysis or identification of that transaction.
Tax: a levy or compulsory payment imposed by the City or other government agency to obtain revenue for the purpose of financing the delivery of a public good or service.
Trust and Agency Funds: Used to account for assets held by the City in a trustee capacity or as an agent for private individuals, organization, or other government agencies. Also known as Fiduciary Funds.
Unencumbered Balance: A balance relating to a portion or the entire amount of an appropriation that has not been encumbered or expended.
Unassigned fund balance: The difference between total fund balance in a governmental fund and its nonspendable , restricted, committed and assigned components.
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