Seaside City Council
June 2, 2022

A G E N D A

CITY OF SEASIDE CONCURRENT MEETING
CITY COUNCIL/SUCCESSOR 440 HARCOURT AVE (COUNCIL CHAMBER) AGENCY TO THE Thursday, June 2, 2022
REDEVELOPMENT AGENCY 5:00 PM
___________________________________________________________________________________ NOTICE: The City Council will hold its public meetings in person, with a virtual option for public participation based on availability. The City of Seaside utilizes Zoom tele-conferencing technology for virtual public participation; however, we make no representation or warranty of any kind, regarding the adequacy, reliability, or availability of the use of this platform in this manner. Participation by members of public through this means is at their own risk. ___________________________________________________________________________________ ___________________________________________________________________________________

VIRTUAL PUBLIC PARTICIPATION INSTRUCTIONS

1. To view this meeting: Please click on the following link to the City of Seaside YouTube Channel: https://www.youtube.com/c/CityofSeasideCalifornia

2. To participate in this meeting: Using the Zoom application on your smart phone, laptop, tablet or desktop and click on this link: https://ci-seaside-ca-us.zoom.us/j/81936832059 WEBINAR ID: 819 3683 2059

3. To participate by phone: Please call (669) 900-9128
Enter the meeting ID 819 3683 2059 when prompted. There is no participate code – press the pound sign # after the recording prompts you.

4. To make public comment, the following options are available:

Before the Meeting via Email: Written comments can be emailed to [email protected] Include the following subject line: “Public Comment Item #___” (insert the agenda item number relevant to your comment). Written comments must be received by 2:00 p.m. on the day of the meeting.

During the Meeting via Oral Comments: When the Chair calls for public comment, attendees can queue to speak with the “Raise Hand” feature. On the Zoom application, click the “Raise Hand” button. On the phone, press *9.

IN PERSON PARTICIPATION INSTRUCTIONS
Members of the public participating in person and wishing to address the City Council may approach the podium when the Chair calls for public comment.

Packet Page 1
City Council CONCURRENT Meeting June 2, 2022 5:00 PM Agenda Page 2

1. CALL TO ORDER

2. ROLL CALL – ESTABLISHMENT OF QUORUM
Ian N. Oglesby
David R. Pacheco
Jason Campbell
Jon Wizard
Alexis Garcia-Arrazola
Mayor/Chair
Mayor Pro Tem/Vice Chair
Council/Agency Member
Council/Agency Member
Council/Agency Member

3. INVOCATION AND PLEDGE OF ALLEGIANCE

4. REVIEW OF AGENDA
If there are any items that arose after the 72-hour posting deadline, this is the point in the meeting where a vote may be taken to add the item to the agenda. (A 2/3-majority vote is required).

5. PUBLIC COMMENT
Members of the public wishing to address the City Council on matters within the jurisdiction of the City of Seaside, but not on this agenda, may do so during the Public Comment period for up to three (3) minutes. Public Comments for "Presentations" on this agenda are also taken at this time; comments on specific agenda items are heard under that item. For the public record, please state your name.

6. PUBLIC AGENCY COMMUNICATIONS
This is a time specifically set aside for representatives of public agencies to make brief comments of general interest to the City Council and the community.

7. PRESENTATIONS
A. REVIEW OF UPCOMING CITYWIDE EVENTS (ERNESTO ALTAMIRANO,

COMMUNICATIONS & COMMUNITY ENGAGEMENT SPECIALIST)
B. 2022 ILLEGAL FIREWORKS ENFORCEMENT PLAN FOR 4TH OF JULY (NICHOLAS BORGES, ACTING POLICE CHIEF)
C. VACCINE UPDATE (MARY GUTIERREZ, FIRE CHIEF)

8. CONSENT AGENDA
The Consent Agenda consists of those items which are routine and for which a staff recommendation has been prepared. A member of the public or a Councilmember may request that an item be pulled for further discussion.

Packet Page 2
City Council CONCURRENT Meeting June 2, 2022 5:00 PM Agenda Page 3 A. ADOPT A RESOLUTION MAKING FINDINGS IN ACCORDANCE WITH AB361: HYBRID MEETINGS AND GOVERNMENT CODE SECTION 54953 (BROWN ACT) AUTHORIZING REMOTE/TELECONFERENCE

PARTICIPATION IN CITY MEETINGS
RECOMMENDATION: Adopt a resolution making findings under AB361 and Government Code section 54953(e) authorizing teleconference (Zoom) hybrid meetings.

B. APPROVE MINUTES FROM MAY 18, 2022
RECOMMENDATION: Approve minutes as presented in the agenda packet.

C. APPROVE AND FILE CITY CHECKS
RECOMMENDATION: Approve and file the accounts payable and wired payments made during the period of March 26, 2022, through April 22, 2022, including the payroll and benefits checks, direct deposits, and wired payments related to the pay period ending April 7 & April 21, 2022. Total Accounts Payable and Payroll for the above referenced period is $3,509,718.54.

D. APPROVE AND FILE SUCCESSOR AGENCY CHECKS
RECOMMENDATION: Approve and file the accounts payable and wired payments made during the period of March 26, 2022, through April 22, 2022, including the payroll and benefits checks, direct deposits, and wired payments related to the pay period ending April 7, 2022 & April 21, 2022. Total Accounts Payable and Payroll for the above referenced period is $370.36.

E. ADOPT A RESOLUTION APPROVING AN ON-CALL CONSULTANT LIST FOR

ENGINEERING SERVICES
RECOMMENDATION: Adopt a resolution approving the following firms as qualified to provide On-Call Engineering and Professional services:

1. Kimley-Horn and Associates, Inc.

2. Harris & Associates, Inc.

3. Schaaf & Wheeler, Consulting Civil Engineers

4. Ruggeri-Jensen-Azar, Inc.

5. Verde Design, Inc.

6. Wallace Group, Inc.

7. MNS Engineers, Inc.

8. Whitson Engineers, Inc.

9. Pavement Engineering, Inc.

10. CSG Consultants, Inc.

Packet Page 3
City Council CONCURRENT Meeting June 2, 2022 5:00 PM Agenda Page 4

11. ZFA Structural Engineers, Inc.

F. ADOPT A RESOLUTION ACCEPTING AN ADDITIONAL $300,000.00 IN

EMERGENCY RENTAL ASSISTANCE PROGRAM FUNDING
RECOMMENDATION: Accept additional Monterey County and United Way Rent and Utility Assistance Relief Program grant funds in the amount of $300,000.00, authorize the City Finance Director to make the necessary financial transactions, and authorize the City Manager to execute Amendment 3 to the Community Impact Grant Agreement between United Way Monterey County and the City of Seaside.

G. ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE A

PROFESSIONAL SERVICES AGREEMENT WITH MAZE & ASSOCIATES

ACCOUNTANCY CORPORATION, FOR INDEPENDENT ANNUAL AUDIT
SERVICES, WITH A YEAR ONE NOT TO EXCEED AMOUNT OF $52,780.00 RECOMMENDATION: Authorize the City Manager to enter into an agreement with Maze & Associates Accountancy Corporation.

H. ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE A

PROFESSIONAL SERVICES AGREEMENT WITH EMC PLANNING GROUP,

INC FOR PREPARATION OF AN INITIAL STUDY FOR REVISONS TO THE

HOTEL COMPONENT OF THE SEASIDE RESORT PROJECT FOR AN AMOUNT NOT TO EXCEED $100,000.00
RECOMMENDATION: Adopt the resolution authorizing the City Manager to execute a contract agreement with EMC Planning Group, Inc in an amount not to exceed One Hundred Thousand dollars ($100,000.00) for the environmental review of a revised design and site layout of the 330 room hotel project on Seaside Resort Project site. These costs are fully reimbursable by the developer.

9. BUSINESS ITEMS
A. CONSIDER ADOPTION OF A RESOLUTION APPROVING THE FISCAL YEAR 2022-2023 GENERAL AND OTHER FUNDS OPERATING BUDGET, CAPITAL

OUTLAY BUDGET, CAPITAL IMPROVEMENT BUDGET, FEE SCHEDULE,

POSITION CONTROL LIST, SALARY SCHEDULE, THE APPROPRIATIONS

LIMIT, THE CAPITAL IMPROVEMENT PLAN, AND SET RESERVE AMOUNTS RECOMMENDATION: 1. Approve resolution approving the Fiscal Year 2022-2023 budget; or 2. Provide direction to staff for further revisions to the budget prior to adoption.

10. COUNCIL MEMBER REQUESTS
A. NEW COUNCIL MEMBER REQUESTS
Packet Page 4
City Council CONCURRENT Meeting June 2, 2022 5:00 PM Agenda Page 5 B. FOLLOW UP ON PREVIOUS REQUESTS

11. CITY ATTORNEY, CITY MANAGER, MAYOR AND CITY COUNCIL

COMMENTS AND REPORTS ON COMMITTEE ASSIGNMENTS
This is a time specifically set aside for members of the City Council, the City Manager and City Attorney to make brief comments of general interest to the community and report on committee assignments.

12. CLOSED SESSION
A. CONFERENCE WITH LABOR NEGOTIATORS PURSUANT TO GOVERNMENT CODE 54957.6
Agency Negotiators: Roberta Greathouse, Acting City Manager; Donna Williamson, Labor Negotiator; Samantha Sakhrani, Human Resources Analyst.

Employee Organizations: All full-time represented and unrepresented employees and employee associations.

B. CONFERENCE WITH REAL PROPERTY NEGOTIATORS PURSUANT TO GOVERNMENT CODE SECTION 54956.8
Address: 1579 & 1583 Del Monte Blvd, Seaside, CA 93955
APN: 011-301-014 & 011-279-006
Negotiations with Steve Hall, et. al. (Property Owner)
Negotiator for the City: City Manager, et al.

Under Discussion: price, terms of payment or both.

C. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE SECTION 54956.9: EXISTING LITIGATION
People v. Arzadon, Monterey County Superior
Court case: 20CV003118
D. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE SECTION 54956.9
Potential Litigation (1 Matter)
E. CLOSED SESSION PURSUANT TO GOVERNMENT CODE SECTION 54957:

PUBLIC EMPLOYMENT
City Manager Recruitment

13. ADJOURNMENT
Packet Page 5
City Council CONCURRENT Meeting June 2, 2022 5:00 PM Agenda Page 6 Next Regularly Scheduled Meeting:

June 16, 2022
5:00 PM
The City of Seaside is committed to providing accessible facilities and accommodating people with disabilities in all of its services programs and activities. If special considerations are needed by any person to fully participate in this meeting, contact the City Clerk at 899-6707 no fewer than two business days prior to the meeting to allow reasonable arrangements. Agendas are posted at:
http://www.ci.seaside.ca.us/129/City-Council-Committee-Agendas Agenda-related writings or documents provided during public meetings are available for public inspection during the meeting or from the office of the City Clerk. This agenda is posted in compliance with California Governor Newsom's Executive Orders N-29-20 and N-33-20.

Packet Page 6

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.A.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Sheri Damon, City Attorney
DATE: June 2, 2022
SUBJECT: ADOPT A RESOLUTION MAKING FINDINGS IN ACCORDANCE WITH AB361: HYBRID MEETINGS AND GOVERNMENT CODE
SECTION 54953 (BROWN ACT) AUTHORIZING

REMOTE/TELECONFERENCE PARTICIPATION IN CITY

MEETINGS

RECOMMENDATION
Adopt a resolution making findings under AB361 and Government Code section 54953(e) authorizing teleconference (Zoom) hybrid meetings.

BACKGROUND
On or about March 4, 2020, Governor Newsom declared a State of Emergency in the State of California pursuant to Government Code section 8625 as a result of the COVID19 pandemic and that declaration is ongoing. In the month of April 2022, Monterey County Health Officer reiterated the need for ongoing social distancing and masking due to a substantial increase in COVID infections. In the months of April and May 2022, the City of Seaside has observed an uptick in COVID cases by Seaside residents and City staff. Government Code section 54953(e), authorizes remote teleconference meetings without complying with the notice requirements of 54953(b) and physical location of Council member participation, so long as the local agency has made appropriate findings and the state continues to be in a state of emergency.

FISCAL IMPACT
Zoom account and on-line services are already included in the budget.

ATTACHMENTS
Packet Page 7

Item No. 8.A. Page 2 of 2

1. Resolution
Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
Packet Page 8
RESOLUTION NO. 22-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

MAKING FINDINGS FOR AND AUTHORIZING REMOTE

TELECONFERENCE/ZOOM MEETINGS IN ACCORDANCE WITH GOVERNMENT CODE SECTION 54953(e)
WHEREAS, on or about March 4, 2020, Governor Newsom declared a State of Emergency in the State of California pursuant to Government Code section 8625 as a result of the COVID-19 pandemic and that declaration is ongoing; and WHEREAS, in the month of April 2022, Monterey County Health Officer reiterated the need for ongoing social distancing and masking due to a substantial increase in COVID infections; and
WHEREAS, in the month of April and May 2022, the City of Seaside has observed an uptick in COVID cases by Seaside residents and City staff; and WHEREAS, Government Code section 54953(e), authorizes the remote teleconference meetings without complying with the noticing requirements of 54953(b) and physical location of Council member participation, so long as the local agency has made appropriate findings and the state continues to be in a state of emergency; and WHEREAS, the City Council now desires to adopt a Resolution finding that the requisite conditions exist for the legislative bodies of the City of Seaside, to conduct remote electronic/teleconference meetings without compliance with Government Code section 54953(b)(3).

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Seaside hereby makes the following findings:

1. The above recitals are true and correct and are incorporated herein by this reference.

2. The City Council determines that as a result of the proclaimed state of emergency in California due to COVID-19, and in particular the continued spread of the virus in Monterey County, the notable increase in COVID cases Packet Page 9
amongst City residents and City staff require the continuation of remote teleconference participation in the conduct of the City’s business.

3. The City Manager and City Attorney shall ensure that all City bodies are authorized to conduct their meetings via the hybrid method, including n person and/or fully remote Zoom/teleconference meetings and are directed to take all steps to implement this Resolution including, continuing to conduct open and public remote meetings in accordance with the requirements of Government Code section 54953(e) and other applicable provisions of the Brown Act.

This Resolution shall take effect immediately upon its adoption and shall be effective for thirty (30) days, unless extended by the City Council.

PASSED AND ADOPTED by meeting of City of Seaside duly held on the 2nd day of June, 2022, by the following vote:

AYES: COUNCIL MEMBERS
NOES: COUNCIL MEMBERS
ABSENT: COUNCIL MEMBERS
ABSTAIN: COUNCIL MEMBERS
APPROVED:
_______________________________
Ian N. Oglesby, Mayor
ATTEST:
______________________________
Dominique L. Davis, City Clerk
APPROVED AS TO FORM:
______________________________
Sheri L. Damon, City Attorney
Packet Page 10

DRAFT MINUTES

CITY OF SEASIDE JOINT SPECIAL MEETING
CITY COUNCIL/SUCCESSOR 440 HARCOURT AVE (COUNCIL CHAMBER) AGENCY OF THE Wednesday, May 18, 2022
REDEVELOPMENT AGENCY 10:00 AM

1. CALL TO ORDER
Chair/Mayor Oglesby called the meeting to order at 10:00 a.m.

2. ROLL CALL – ESTABLISHMENT OF QUORUM
PRESENT: Campbell (arrived 11:26 a.m.), Oglesby, Pacheco, Wizard ABSENT: Garcia-Arrazola

3. PLEDGE OF ALLEGIANCE
The pledge was led by Acting City Manager Roberta Greathouse.

4. PUBLIC COMMENT
Public comments for items not on the agenda: Mitchel Sawhney, LisAnne Sawhney, Alex Miller

5. BUSINESS ITEMS
Public comments for budget related items: Nancy Pinwell, Kathy Rivera, Rufus Brown A. RECEIVE A PRESENTATION ON THE DRAFT FISCAL YEAR 2022-2023

OPERATING BUDGET, CAPITAL IMPROVEMENT PROGRAM, FEE

SCHEDULE, POSITION CONTROL LIST, SALARY SCHEDULE, AND

RESERVE AMOUNTS AND PROVIDE DIRECTION TO STAFF AS TO ANY

CHANGES TO BE MADE PRIOR TO ADOPTION
Acting City Manager Roberta Greathouse and Finance Director Victor Damiani provided a presentation and reviewed the introductory portion of the budget.

Department budget details for City Council, City Manager, City Clerk and City Attorney were reviewed. Department Heads responded to questions from the Council.

PUBLIC COMMENT: Robert Daniels

6. CLOSED SESSION
City Attorney Sheri Damon read the Closed Session items and did not anticipate any report of action. The City Council/Successor Agency adjourned to closed session at 1:00 p.m.

Packet Page 11
Wednesday, May 18, 2022 City Council JOINT SPECIAL Meeting Page 2 There were no comments from the public.

A. CLOSED SESSION PURSUANT TO GOVERNMENT CODE SECTION 54957 -

PUBLIC EMPLOYMENT
Upon return from closed session, Ms. Damon announced that the Council would hold a Special Meeting for closed session in regards to the City Manager recruitment on May 31, 2022.

7. BUSINESS ITEMS (CONTINUED)
Mayor/Chair Oglesby called for public comment. There were no comments from the public.

A. RECEIVE A PRESENTATION ON THE DRAFT FISCAL YEAR 2022-2023

OPERATING BUDGET, CAPITAL IMPROVEMENT PROGRAM, FEE

SCHEDULE, POSITION CONTROL LIST, SALARY SCHEDULE, AND

RESERVE AMOUNTS AND PROVIDE DIRECTION TO STAFF AS TO ANY

CHANGES TO BE MADE PRIOR TO ADOPTION
Mr. Damiani continued with the budget presentation and department details for Human Resources/Risk Management, Community, Housing & Economic Development, Finance, Police, Fire, Public Works/Engineering and Recreation. Department Heads responded to questions from the Council.

8. ADJOURNMENT
On motion by Council/Agency Member Campbell and second by Mayor Pro Tem and carried by the following vote, the City Council/Successor Agency moved to adjourn the meeting and continue any remaining items to May 19, 2022 at 4:00 p.m.

PUBLIC COMMENT: Dianne Nielson, Robert Daniels
RESULT: 4-0-0-1
AYES: Campbell, Garcia-Arrazola, Pacheco, Wizard
NOES: None
ABSTAIN: None
ABSENT: Garcia-Arrazola
CONTINUED MEETING MINUTES (MAY 19, 2022 AT 4:00 PM)
The Mayor/Chair Oglesby called the meeting to order at 4:00 p.m.

Mr. Damiani advised the Council that the intent of the presentation would be for the review and discussion of the Capital Improvement Projects but was opened to questions/comments regarding the Enterprise Funds section of the budget.

Public Works Director/City Engineer Nisha Patel reviewed the Capital Improvement Program current and upcoming projects.

The meeting recessed at 5:00 p.m. and will resume during recess of the May 19, Packet Page 12
Wednesday, May 18, 2022 City Council JOINT SPECIAL Meeting Page 3 2022 City Council/Successor Agency Joint Regular Meeting.

The meeting resumed at 9:40 p.m. Mr. Damiani provided a review of the possible general fund revisions. The Council will consider the amendments/adoption of the budget on June 2.

The meeting adjourned on May 19, 2022 at 9:54 p.m.

Respectfully submitted,
_________________________ _________________________
Dominique L. Davis, City/Agency Clerk Ian N. Oglesby, Mayor/Chair Packet Page 13

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.C.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Jessica Riley, Assistant Finance Director
DATE: June 2, 2022
SUBJECT: APPROVE AND FILE CITY CHECKS

RECOMMENDATION
Approve and file the accounts payable and wired payments made during the period of March 26, 2022, through April 22, 2022, including the payroll and benefits checks, direct deposits, and wired payments related to the pay period ending April 7 & April 21, 2022. Total Accounts Payable and Payroll for the above referenced period is $3,509,718.54.

BACKGROUND
In accordance with Government Code Section 37208, at each City Council meeting, the Council is provided a listing of the payroll and general checks issued since the last report so that the checks can be inspected and confirmed. Each purchase has been reviewed and approved by the department making the purchase at the time of procurement. The invoices have been reviewed by the Finance Department prior to payment to ensure that they conform to the approved budget.

Therefore, in accordance with Government Code Section 37208, the above referenced and linked list of checks conforms to the approved budget and has been paid. These checks are submitted to the City Council for inspection and confirmation.

A description of the checks and wires exceeding $10,000.00 are as follows:
 $24,457.10 to California-American Water for Water consumption for multiple City of Seaside service addresses. Billing period of 2/18/22 - 3/23/22. Service addresses include city buildings, parks, fire hydrants, irrigation stations, and city affordable housing.
 $26,916.00 to Monterey Regional Waste for March 2020 - February 2021 Packet Page 14
Item No. 8.C. Page 2 of 3
Franchise Payment from Green Waste.
 $39,511.25 to Harris & Associates for SCSD Prof. Services for Fremont, Broadway, & Ortiz for 1/30/2022-2/26/2022; SCSD Prof. Services for Capital Improvement project management during 1/30/2022-2/26/2022; Campus Town Demolition Phase 1 & 2 during 1/30/2022-2/26/2022.
 49,680.00 to Harris & Associates for Professional services for the Pavement Rehabilitation project during 10/3/2021-2/26/2022.
 $13,764.19 to Whitson Engineers for Professional services for the Del Monte Storm Drain project through February 2022.
 $29,205.00 to The Village Project, Inc. for Community Social Services grant reimbursement request for the period 1/1/2022 - 3/31/2022.  $106,552.00 to Don Chapin Company, Inc. for Professional services for the Highland Otis Park Improvement through 3/31/2022.
 $27,172.80 to Richards, Watson, & Gershon for $4,317.50 for investigations for the police department during October 2021; $22,855.30 for professional legal services for the developer Petrovich.
 $25,000.00 to Sun Street Centers for Community Social Services grant reimbursement request for the period 1/1/2022 - 3/31/2022 & 4/1/2022- 6/30/2022.
 $440,239.50 to Monterey Peninsula Engineering for SCSD prof. services for Fremont, Broadway, Ortiiz sewer upgrade project through 2/4/2022 & 2/25/2022.
 $228,646.35 to U.S. Bank for Semi-annual debt service payment for 2006 Golf Course Lease Revenue Bond.
 $10,780.76 to Rincon Consultants, Inc. for Parker Flats apartment project costs for January & February 2022.
 $103,700.00 to Seaside Senior Living, LLC for construction services for sewer move project.
$22,769.12 to Sturdy Oil Company: $10,202.51 for (2,000 gallons) ethanol/diesal fuel delivered 3/9/2022; $12,566.61 for ethanol/clear diesel fuel delivered 3/22/2022.
 $31,580.00 to Central Coast VNA and Hospice, Inc. for CDBG funded reimbursement for the Covid 19 Pop-up Testing Clinics for March & January 2022.
 $70,758.12 to BME Fire Trucks, LLC for (1) Cal OES equipment package.  $10,500.00 to Cora Lee McMahan for United Way rental assistance for Brianne Lea and Cesar Juarez for the months of: 4/1/2021, 4/1/2022, 5/1/2022, 6/1/2022.
 $11,714.29 to California Consulting, Inc. for Grant Writing Services for the period 2/3/22-4/30/22.

The Net Payroll and Payroll benefits total was $1,503,466.12.

The remaining checks, totaling $733,305.94, include payments to vendors for operating Packet Page 15
Item No. 8.C. Page 3 of 3
expenditures.

The check report is available on the City's website here:
https://www.ci.seaside.ca.us/194/Check-Draft-Register

FISCAL IMPACT
There are no additional fiscal impacts.

ATTACHMENTS
None
Packet Page 16

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.D.

TO: Successor Agency to the Redevelopment Agency of the City of Seaside FROM: Roberta Greathouse, Acting City Manager
BY: Jessica Riley, Assistant Finance Director
DATE: June 2, 2022
SUBJECT: APPROVE AND FILE SUCCESSOR AGENCY CHECKS

RECOMMENDATION
Approve and file the accounts payable and wired payments made during the period of March 26, 2022, through April 22, 2022, including the payroll and benefits checks, direct deposits, and wired payments related to the pay period ending April 7, 2022 & April 21, 2022. Total Accounts Payable and Payroll for the above referenced period is $370.36.

BACKGROUND
In accordance with Government Code Section 37208, at each City Council/Successor Agency meeting, the City Council/Successor Agency is provided a listing of the payroll and general checks issued since the last report so that it can inspect and confirm these checks. Each purchase has been reviewed and approved by the department making the purchase at the time of procurement. The invoice has been reviewed by the Finance Department prior to payment to ensure that it conforms to the approved budget.

Therefore, in accordance with Government Code Section 37208, the above referenced and linked list of checks conforms to the approved budget and has been paid. These checks are submitted to the City Council/Successor Agency for inspection and confirmation.

A description of the checks and wires exceeding $10,000 are as follows:
 No checks exceeded $10,000.

The check report is available on the City's website:

Packet Page 17
Item No. 8.D. Page 2 of 2
https://www.ci.seaside.ca.us/194/Check-Draft-Register

FISCAL IMPACT
There are no additional fiscal impacts.

ATTACHMENTS
None
Packet Page 18

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.E.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Nisha Patel, Public Works Director/City Engineer
Patrick Grogan, Associate Engineer
DATE: June 2, 2022
SUBJECT: ADOPT A RESOLUTION APPROVING AN ON-CALL CONSULTANT

LIST FOR ENGINEERING SERVICES

RECOMMENDATION
Adopt a resolution approving the following firms as qualified to provide On-Call Engineering and Professional services:

1. Kimley-Horn and Associates, Inc.

2. Harris & Associates, Inc.

3. Schaaf & Wheeler, Consulting Civil Engineers

4. Ruggeri-Jensen-Azar, Inc.

5. Verde Design, Inc.

6. Wallace Group, Inc.

7. MNS Engineers, Inc.

8. Whitson Engineers, Inc.

9. Pavement Engineering, Inc.

10. CSG Consultants, Inc.

11. ZFA Structural Engineers, Inc.

BACKGROUND
The City Capital Improvement Program (CIP) identifies vital transportation, facility, and utility projects necessary to achieve the City’s vision of a vibrant, proudly diverse, energetic and safe community, with extraordinary natural beauty, quality of life and economic opportunities. In order to efficiently complete these important projects, the City Public Works Department will require assistance from firms with specific Packet Page 19

Item No. 8.E. Page 2 of 3
engineering expertise. The services include, but are not limited to, the following:

Engineering Services:

Design, Survey and Geometrics
Pavement Evaluation, Design and Testing
Pavement Management Program Evaluation and Report
Hydrology/Hydraulic Analysis
Structural Analysis and Design
Well Design and Rehabilitation
Water System Design and Rehabilitation
Storm Drain System Design and Rehabilitation
Value Engineering
Seismic Evaluations
Construction Phase Services
Professional Services:

Disabled Accessibility Evaluations and Mitigation
Preliminary Engineering Studies
Technical Studies and Reports
Peer Reviews
Coordination with Other Agencies and Utilities
Constructability and Bidability Reviews
On-Call Services
Staff Augmentation
City staff released a Request for Qualifications (RFQ) on March 24, 2022, seeking qualified firms or individuals to provide engineering services within the City of Seaside.

On April 29, 2022, the City received Statement of Qualifications (SOQs) from thirteen engineering firms. A panel of City staff reviewed the SOQs based upon criteria presented in the RFQ and selected the following eleven firms as the best qualified firms to meet the City’s needs:

Kimley-Horn and Associates, Inc.

Harris & Associates, Inc.

Schaaf & Wheeler, Consulting Civil Engineers
Ruggeri-Jensen-Azar, Inc.

Verde Design, Inc.

Wallace Group, Inc.

MNS Engineers, Inc.

Whitson Engineers, Inc.

Pavement Engineering, Inc.

CSG Consultants, Inc.

ZFA Structural Engineers, Inc.

Packet Page 20

Item No. 8.E. Page 3 of 3
The On-Call list will have a term of three years with the option to issue one-year extensions twice at the discretion of the City Manager. If approved, the on-call consultant(s) may or may not be called upon by the City to provide services. To retain professional services from a consultant, staff would secure a proposal from one or more consultants and then negotiate the scope, schedule, and fee with the selected consultant based upon their hourly fee schedule and the project scope of work. Staff would bring professional services agreements with the selected consultant to the City Council for approval if the contract amount exceeds the authorization of the City Manager. The consultant services would be paid from the project's budget.

FISCAL IMPACT
There is no fiscal impact with the approval of an On-Call consultant list. Engineering and Professional Services would be paid for from the approved project's budget.

ATTACHMENTS

1. Resolution
Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
Packet Page 21
RESOLUTION NO. 22-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

APPROVING AN ON-CALL LIST FOR ENGINEERING SERVICES
WHEREAS, a formal on-call list is needed to 1) provide an opportunity for qualified professionals to provide professional and technical services of a temporary nature, and 2) ensure consultants have demonstrated the necessary qualifications and experience to provide the requested services; and
WHEREAS, the City of Seaside, on occasion, is in need of consultants who specialize in a variety of engineering services and maintain necessary licenses; and WHEREAS, an on-call list of firms is necessary to assure the quality of materials and installation satisfies the project’s specifications; and WHEREAS, there is a need for these services due to the capital improvement program projects identified in the coming years; and
WHEREAS, on March 24, 2022, staff issued a Request for Qualifications (RFQ) to solicit proposals from eligible firms to provide engineering services; and WHEREAS, on April 29, 2022, Statement of Qualifications (SOQ) were received from thirteen firms offering professional services; and WHEREAS, a selection panel reviewed and identified the eleven top firms shown in Exhibit ‘A’, attached, based upon qualifications.

NOW THEREFORE, BE IT RESOLVED, that the City of Seaside City Council approve the firms listed in Exhibit ‘A’ to provide engineering services on an as needed basis; and
BE IT FURTHER RESOLVED, approval to provide Engineering Services is for a period of three (3) years and may be extended at the City Manager’s recommendation for two (2) one year extensions through June 2nd, 2027. Agreements will have a defined scope, schedule and fee arrangements that will be negotiated on a project by project basis.

PASSED AND ADOPTED at a regular City Council meeting of the City of Seaside duly held on the 2nd day of June 2022 by the following vote:

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AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:
______________________________
Ian N. Oglesby, Mayor
ATTEST:
___________________________
Dominique L. Davis, City Clerk
Packet Page 23
EXHIBIT “A”
On-Call List for Engineering Services
June 2, 2022
City of Seaside
Kimley-Horn and Associates, Inc.
1615 Bunker Hill Way, #200
Salinas, CA 93906
Harris & Associates, Inc.
450 Lincoln Avenue, Suite 103
Salinas, CA 93901
Schaaf & Wheeler, Consulting Civil
Engineers
3 Quail Run Circle, Ste. 101
Salinas, CA 93907
Ruggeri-Jensen-Azar, Inc.
8055 Camino Arroyo
Gilroy, CA 95020
Verde Design, Inc.
2455 The Alameda
Santa Clara, CA 95050
Wallace Group, Inc.
201 John Street, Suite H
Salinas, CA 93901
MNS Engineers, Inc.
811 El Capitan Way, Suite 130
San Luis Obispo, CA 93401
Whitson Engineers, Inc.
6 Harris Court
Monterey, CA 93940
Pavement Engineering, Inc.
3485 Sacramento Drive, Suite A
San Luis Obispo, CA 93401
CSG Consultants, Inc.
3150 Almaden Expressway, #255
San Jose, CA 95118
ZFA Structural Engineers, Inc.
1390 El Camino Real, Suite 100
San Carlos, CA 94070
Packet Page 24

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.F.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Ben Nurse, Housing Program Manager
DATE: June 2, 2022
SUBJECT: ADOPT A RESOLUTION ACCEPTING AN ADDITIONAL
$300,000.00 IN EMERGENCY RENTAL ASSISTANCE PROGRAM

FUNDING

RECOMMENDATION
Accept additional Monterey County and United Way Rent and Utility Assistance Relief Program grant funds in the amount of $300,000.00, authorize the City Finance Director to make the necessary financial transactions, and authorize the City Manager to execute Amendment 3 to the Community Impact Grant Agreement between United Way Monterey County and the City of Seaside.

BACKGROUND
On March 18, 2021, City Council accepted a grant award of $575,000 from Monterey County and United Way’s SB91 Emergency Rental Assistance Program (ERAP) for the City of Seaside’s Residential Rent and Utility Assistance Program to assist Seaside residents who are facing housing instability because of loss or reduction in income due to the COVID-19 crisis.

State Bill 91 authorizing the Emergency Rental Assistance Program (ERAP) provided rental assistance at 80% of past due amounts. In June 2021, California Assembly Bill 832 increased the rental assistance to 100% for renters previously assisted and for new applicants.

On September 16, 2021, City Council accepted additional program funding from Monterey County and United Way in the amount of $1,016,648.00 to support the City’s residential rent and utility assistance, specifically allotting $926,832.00 to be used for direct assistance to qualified recipients under the program and $89,816.00 to pay for an administrative assistance to support the program.

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Item No. 8.F. Page 2 of 2
Additionally, Council approved a full-time Administrative Assistant position in the Housing Fund budget beginning January 1, 2022, with a fully burdened cost of approximately $89,916.00 annually.

The additional funds will bring the total funds granted from United Way to the City of Seaside for its Residential Rent and Utility Assistance Program to $1,891,648.00.

FISCAL IMPACT
No impact on the General Fund.

ATTACHMENTS

1. Resolution
Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
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RESOLUTION NO. 22-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE ACCEPTING $300,000.00 IN ADDITIONAL FUNDING FROM MONTEREY COUNTY AND UNITED WAY’S EMERGENCY RENTAL ASSISTANCE PROGRAM (ERAP) FOR

THE RESIDENTIAL UTILITY AND RESIDENTIAL RENTAL ASSISTANCE PROGRAM,

AUTHORIZE THE FINANCE DIRECTOR TO ADJUST THE GENERAL FUND FOR THIS

GRANT, AND AUTHORIZE THE CITY MANAGER TO EXECUTE AN AMENDMENT TO THE CONTRACT FOR THIS GRANT.

WHEREAS, A global coronavirus pandemic resulted in shelter-in-place orders being declared on March 17, 2020 by the Monterey County Health Official; and WHEREAS, the ensuing economic decline adversely affected Seaside residents, resulting in many households seeing a decline in income, which led to non-payment of rent and utility bills, which put basic needs like housing and utilities at risk; and WHEREAS, On March 18, 2021, City Council accepted a grant award of $575,000 from Monterey County and United Way’s SB91 Emergency Rental Assistance Program (ERAP) to support the City of Seaside’s residential rent and utility assistance program for a segment of Seaside residents; and WHEREAS, On September 16, 2021, City Council accepted additional program funding from Monterey County and United Way in the amount of $1,016,648.00 to support the City’s residential rent and utility assistance, specifically allotting $926,832.00 to be used for direct assistance to qualified recipients under the program and $89,816.00 to pay for an administrative assistant to support the program; and
WHEREAS, Council approved a full-time Administrative Assistant position in the Housing Fund budget beginning January 1, 2022, with a fully burdened cost of approximately $89,916.00 annually; and
WHEREAS, Monterey County and United Way have granted the City an additional $300,000.00 in funding for the City’s residential rent and utility assistance program; and
WHEREAS, the additional $300,000.00 in funding will bring the total funds granted from United Way to the City of Seaside for its Residential Rent and Utility Assistance Program to $1,891,648.00.

NOW, THEREFORE BE IT RESOLVED, the City of Seaside accepts the $300,000.00 in additional grant funds from the Monterey County and United Way Emergency Rental Assistance Program (ERAP) to be used for the City of Seaside’s residential rent and utility assistance program, authorizes the City Finance Director to adjust the general fund (100-7410-4201 & 100-7410-4202) for the grant, and authorize the City Manager to execute an amendment to the contract for this grant.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Seaside duly held on the 2nd day of June, 2022
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AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

APPROVED:

Ian N. Oglesby, Mayor
ATTEST:

Dominique L. Davis, City Clerk
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CITY OF SEASIDE

STAFF REPORT
Item No.: 8.G.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Victor Damiani, Finance Director
DATE: June 2, 2022
SUBJECT: ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO

EXECUTE A PROFESSIONAL SERVICES AGREEMENT WITH MAZE
& ASSOCIATES ACCOUNTANCY CORPORATION, FOR

INDEPENDENT ANNUAL AUDIT SERVICES, WITH A YEAR ONE
NOT TO EXCEED AMOUNT OF $52,780.00

RECOMMENDATION
Authorize the City Manager to enter into an agreement with Maze & Associates Accountancy Corporation.

BACKGROUND
Periodic rotation of independent auditors is commonly considered "best practice". The City's current audit firm, Cifton Larson Allen has been engaged by the City for six consecutive years. Therefore, staff issued a Request for Proposals (RFP) for Independent Audit Services on March 9, 2022. The RFP called for a contract term of three fiscal years, with the City having the option of extending for an additional two fiscal years.

Three proposals were received from Maze & Associates, Badawi & Associates, and JJACPA. The proposals were reviewed and rated by a panel of three staff members.

While all three firms were found to be competent to provide the services sought by the City, the clear bid winner was Maze & Associates. Maze & Associates is a well respected firm performing similar engagements throughout California. The firm is headquartered in Pleasant Hill, California and employs sixteen California Certified Public Accountants with a total professional staff count of thirty-six. The firm's practice focus is governmental auditing and accounting.

Staff recommends awarding a contract to Maze & Associates. City staff look forward to Packet Page 29

Item No. 8.G. Page 2 of 2
establishing this new relationship and ensuring the City's books and financial records are reviewed with a fresh perspective in the years to come.

FISCAL IMPACT
Audit costs are a recurring annual operating cost for the City. The proposed contract has the following annual not to exceed amounts:

1. FY 2021-22; $52,780

2. FY 2022-23; $54,363

3. FY 2023-24; $54,363

ATTACHMENTS

1. Maze & Associates Reso

2. Audit Services Agreement -MAZE & ASSOC

3. Exhibit D_ Audit RFP

4. Exhibit E_Maze & Associates Annual Audit Services Proposal 2022 Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
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RESOLUTION NO. 22-

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

APPROVING THE CONTRACT WITH MAZE AND ASSOCIATES ACCOUNTANCY

CORPORATION FOR PROFESSIONAL AUDITING SERVICES
WHEREAS, The City must engage a qualified Certified Public Accounting (CPA) firm to perform an annual audit of the City of Seaside and the Seaside County Sanitation District; and
WHEREAS, on March 9,2022, the Finance Department issued a Request for Proposal (RFP) for Professional Auditing Services to qualified Certified Public Accounting firms; and WHEREAS, three (3) proposals from qualified CPA firms were received and evaluated by the Finance Director, Assistant Finance Director, and Assistant City Manager ; and
WHEREAS, upon evaluation of the merits and qualifications of each submitted proposal, staff concluded that the Maze and Associates Accountancy Corporation, proposal ranked the highest; and
WHEREAS, cost of audit services is a routine annual cost; and WHEREAS, adequate funding for the cost of audit services has been incorporated in the currently proposed fiscal year 2022-2023 budget.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Seaside does hereby authorize the Acting City Manager to execute the Audit Services Agreement with Maze and Associates Accountancy Corporation, to provide Professional Audit Services with an initial term of three years.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Seaside, State of California, on the 2nd day of June 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

APPROVED:

ATTEST:
________________________
Ian N. Oglesby, Mayor
_____________________________
Dominique L. Davis, City Clerk
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CITY OF SEASIDE

AUDIT SERVICES AGREEMENT
This PROFESSIONAL SERVICE AGREEMENT (PSA) FOR AUDIT SERVICES (“AGREEMENT”), is made and effective as of June 2, 2022 between the City of Seaside ("AGENCY"), a municipal corporation and Maze & Associates Accountancy Corporation, a corporation ("CONSULTANT"). In consideration of the mutual covenants and conditions set forth herein, the parties agree as follows:

I. TERM
This AGREEMENT shall commence on June 2, 2022 and shall remain and continue in effect until tasks described herein are completed, but in no event later than June 2, 2025, unless sooner terminated pursuant to the provisions of this AGREEMENT.

II. SERVICES
CONSULTANT shall perform the tasks described and set forth in Exhibit A, attached hereto and incorporated herein as though set forth in full.

CONSULTANT shall complete the tasks according to the schedule of performance which is also set forth in Exhibit A. To the extent that Exhibit A is a proposal from CONSULTANT, such proposal is incorporated only for the description of the scope of services and no other terms and conditions from any such proposal shall apply to this AGREEMENT unless specifically agreed to in writing.

III. PERFORMANCE
CONSULTANT shall at all times faithfully, competently and to the best of his/her ability, experience, and talent, perform all tasks described herein. CONSULTANT shall employ, at a minimum, generally accepted standards and practices utilized by persons engaged in providing similar services as are required of CONSULTANT hereunder in meeting its obligations under this AGREEMENT.

IV. AGENCY MANAGEMENT
Agency’s Finance Director shall represent AGENCY in all matters pertaining to the administration of this AGREEMENT, review and approval of all products submitted by CONSULTANT, but not including the authority to enlarge the Tasks to Be Performed or change the compensation due to CONSULTANT. Agency’s Manager shall be authorized to act on AGENCY's behalf and to execute all necessary documents which enlarge the Tasks to Be Performed or change CONSULTANT's compensation, subject to Section 5 hereof.

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V. PAYMENT
A. The AGENCY agrees to pay CONSULTANT monthly, in accordance with the payment rates and terms and the schedule of payment as set forth in Exhibit B, attached hereto and incorporated herein by this reference as though set forth in full, based upon actual time spent on the above tasks.

This amount shall not exceed one hundred sixty one thousand five hundred six dollars ($161,506.00) for the total term of the AGREEMENT unless additional payment is approved as provided in this AGREEMENT.

B. CONSULTANT shall not be compensated for any services rendered in connection with its performance of this AGREEMENT which are in addition to those set forth herein, unless such additional services are authorized in advance and in writing by the Agency Manager. CONSULTANT shall be compensated for any additional services in the amounts and in the manner as agreed to by Agency Manager and CONSULTANT at the time AGENCY's written authorization is given to CONSULTANT for the performance of said services.

C. CONSULTANT will submit invoices periodically, but not more than monthly for actual services performed. Payment shall be made within thirty (30) days of receipt of each invoice as to all non-disputed fees. If the AGENCY disputes any of CONSULTANT's fees it shall give written notice to CONSULTANT within thirty (30) days of receipt of an invoice of any disputed fees set forth on the invoice. Any final payment under this AGREEMENT shall be made within forty-five (45) days of receipt of an invoice therefore.

VI. SUSPENSION OR TERMINATION OF AGREEMENT WITHOUT CAUSE A. The AGENCY may at any time, for any reason, with or without cause, suspend or terminate this AGREEMENT, or any portion hereof, by serving upon the CONSULTANT at least ten (10) days prior written notice. Upon receipt of said notice, the CONSULTANT shall immediately cease all work under this AGREEMENT, unless the notice provides otherwise. If the AGENCY suspends or terminates a portion of this AGREEMENT such suspension or termination shall not make void or invalidate the remainder of this AGREEMENT.

B. In the event this AGREEMENT is terminated pursuant to this Section, the AGENCY shall pay to CONSULTANT the actual value of the work performed up to the time of termination, provided that the work performed is of value to the AGENCY. Upon termination of the Packet Page 33
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AGREEMENT pursuant to this Section, the CONSULTANT will submit an invoice to the AGENCY pursuant to Section 5.

VII. DEFAULT OF CONSULTANT
A. The CONSULTANT's failure to comply with the provisions of this AGREEMENT shall constitute a default. In the event that CONSULTANT is in default for cause under the terms of this AGREEMENT, AGENCY shall have no obligation or duty to continue compensating CONSULTANT for any work performed after the date of default and can terminate this AGREEMENT immediately by written notice to the CONSULTANT. If such failure by the CONSULTANT to make progress in the performance of work hereunder arises out causes beyond the CONSULTANT's control, and without fault or negligence of the CONSULTANT, it shall not be considered a default.

B. If the Agency Manager or his/her designee determines that the CONSULTANT is in default in the performance of any of the terms or conditions of this AGREEMENT, he/she shall cause to be served upon the CONSULTANT a written notice of the default. The CONSULTANT shall have ten (10) days after service upon it of said notice in which to cure the default by rendering a satisfactory performance. In the event that the CONSULTANT fails to cure its default within such period of time or fails to present the AGENCY with a written plan for the cure of the default, the AGENCY shall have the right, notwithstanding any other provision of this AGREEMENT, to terminate this AGREEMENT without further notice and without prejudice to any other remedy to which it may be entitled at law, in equity or under this AGREEMENT.

VIII. OWNERSHIP OF DOCUMENTS
A. CONSULTANT shall maintain complete and accurate records with respect to sales, costs, expenses, receipts, and other such information required by AGENCY that relate to the performance of services under this AGREEMENT. CONSULTANT shall maintain adequate records of services provided in sufficient detail to permit an evaluation of services. All such records shall be maintained in accordance with generally accepted accounting principles and shall be clearly identified and readily accessible.

CONSULTANT shall provide free access to the representatives of AGENCY or its designees at reasonable times to such books and records; shall give AGENCY the right to examine and audit said books and records; shall permit AGENCY to make transcripts or copies therefrom as necessary; and shall allow inspection of all work, data, documents, proceedings, and activities related to this AGREEMENT. Such records, together with Packet Page 34
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supporting documents, shall be maintained for a period of three (3) years after receipt of final payment.

B. In accordance with AICPA auditing standards and protocols, all audit documentation prepared under this Agreement is the property of the Consultant. Consultant shall make available to the City or to other parties copies of the audit documentation, provided such disclosure does not undermine the effectiveness and integrity of the audit process, in accordance with Exhibit A. Audit documentation shall not include information or documents received from the City, or the final work product/deliverables described in Exhibit A, which shall be the property of the City.

IX. INDEMNIFICATION AND DEFENSE
A. Indemnity
To the fullest extent permitted by law, CONSULTANT shall indemnify and hold harmless AGENCY and any and all of its officials, employees and agents (“Indemnified Parties”) from and against any and all losses, liabilities, damages, costs and expenses, including legal counsel’s fees and costs, caused in whole or in part by the negligent or wrongful act, error or omission of CONSULTANT, its officers, agents, employees or subconsultants (or any agency or individual that CONSULTANT shall bear the legal liability thereof) in the performance of services under this AGREEMENT. CONSULTANT’s duty to indemnify and hold harmless AGENCY shall not extend to the AGENCY’s sole or active negligence.

B. Duty to defend
In the event the AGENCY, its officers, employees, agents and/or volunteers are made a party to any action, lawsuit, or other adversarial proceeding arising from the performance of the services encompassed by this AGREEMENT, and upon demand by AGENCY, CONSULTANT shall defend the AGENCY at CONSULTANT’s cost or at AGENCY’s option, to reimburse AGENCY for its costs of defense, including reasonable attorney’s fees and costs incurred in the defense of such matters to the extent the matters arise from, relate to or are caused by CONSULTANT’s negligent acts, errors or omissions. Payment by AGENCY is not a condition precedent to enforcement of this indemnity. In the event of any dispute between CONSULTANT and AGENCY, as to whether liability arises from the sole or active negligence of the AGENCY or its officers, employees, or agents, CONSULTANT will be obligated to pay for AGENCY’s defense until such time as a final judgment has been entered adjudicating the AGENCY as solely or actively negligent. CONSULTANT will not be entitled in the Packet Page 35
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absence of such a determination to any reimbursement of defense costs including but not limited to attorney’s fees, expert fees and costs of litigation.

X. INSURANCE
CONSULTANT shall maintain prior to the beginning of and for the duration of this AGREEMENT insurance coverage as specified in Exhibit C attached to and part of this AGREEMENT.

XI. INDEPENDENT CONSULTANT
A. CONSULTANT is and shall at all times remain as to the AGENCY a wholly independent consultant and/or independent contractor. The personnel performing the services under this AGREEMENT on behalf of CONSULTANT shall at all times be under CONSULTANT's exclusive direction and control. Neither AGENCY nor any of its officers, employees, or agents shall have control over the conduct of CONSULTANT or any of CONSULTANT's officers, employees, or agents, except as set forth in this AGREEMENT. CONSULTANT shall not at any time or in any manner represent that it or any of its officers, employees, or agents are in any manner officers, employees, or agents of the AGENCY. CONSULTANT shall not incur or have the power to incur any debt, obligation, or liability whatever against AGENCY, or bind AGENCY in any manner.

B. No employee benefits shall be available to CONSULTANT in connection with the performance of this AGREEMENT. Except for the fees paid to CONSULTANT as provided in the AGREEMENT, AGENCY shall not pay salaries, wages, or other compensation to CONSULTANT for performing services hereunder for AGENCY. AGENCY shall not be liable for compensation or indemnification to CONSULTANT for injury or sickness arising out of performing services hereunder.

XII. LEGAL RESPONSIBILITIES
The CONSULTANT shall keep itself informed of State and Federal laws and regulations which in any manner affect those employed by it or in any way affect the performance of its service pursuant to this AGREEMENT. The CONSULTANT shall at all times observe and comply with all such laws and regulations. The AGENCY, and its officers and employees, shall not be liable at law or in equity occasioned by failure of the CONSULTANT to comply with this Section.

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XIII. UNDUE INFLUENCE
CONSULTANT declares and warrants that no undue influence or pressure was used against or in concert with any officer or employee of the AGENCY in connection with the award, terms or implementation of this AGREEMENT, including any method of coercion, confidential financial arrangement, or financial inducement. No officer or employee of the AGENCY has or will receive compensation, directly or indirectly, from CONSULTANT, or from any officer, employee or agent of CONSULTANT, in connection with the award of this AGREEMENT or any work to be conducted as a result of this AGREEMENT.

Violation of this Section shall be a material breach of this AGREEMENT entitling the AGENCY to any and all remedies at law or in equity.

XIV. NO BENEFIT TO ARISE TO LOCAL EMPLOYEES
No member, officer, or employee of AGENCY, or their designees or agents, and no public official who exercises authority over or responsibilities with respect to the Project during his/her tenure or for one year thereafter, shall have any interest, direct or indirect, in any agreement or sub-agreement, or the proceeds thereof, for work to be performed in connection with the Project performed under this AGREEMENT.

XV. RELEASE OF INFORMATION/CONFLICTS OF INTEREST
A. All information gained by CONSULTANT in performance of this AGREEMENT shall be considered confidential and shall not be released by CONSULTANT without AGENCY's prior written authorization.

CONSULTANT, its officers, employees, agents, or subconsultants, shall not without written authorization from the Agency Manager or unless requested by the Agency Attorney, voluntarily provide declarations, letters of support, testimony at depositions, response to interrogatories, or other information concerning the work performed under this AGREEMENT or relating to any project or property located within the AGENCY. Response to a subpoena or court order shall not be considered "voluntary" provided CONSULTANT gives AGENCY notice of such court order or subpoena.

B. CONSULTANT shall promptly notify AGENCY should CONSULTANT, its officers, employees, agents, or subconsultants be served with any summons, complaint, subpoena, notice of deposition, request for documents, interrogatories, request for admissions, or other discovery request (“Discovery”), court order, or subpoena from any person or party regarding this AGREEMENT and the work performed there under or with respect to any project or property located within the AGENCY, unless the AGENCY is a party to any lawsuit, arbitration, or administrative proceeding connected to such Discovery, or unless CONSULTANT is prohibited by law Packet Page 37
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from informing the AGENCY of such Discovery. AGENCY retains the right, but has no obligation, to represent CONSULTANT and/or be present at any deposition, hearing, or similar proceeding as allowed by law. Unless AGENCY is a party to the lawsuit, arbitration, or administrative proceeding and is adverse to CONSULTANT in such proceeding, CONSULTANT agrees to cooperate fully with AGENCY and to provide the opportunity to review any response to discovery requests provided by CONSULTANT. However, AGENCY's right to review any such response does not imply or mean the right by AGENCY to control, direct, or rewrite said response.

Note: The following paragraph is only to be used when the AGENCY will be taking in a fee or deposit from an applicant and use that fund to retain the CONSULTANT to prepare an EIR, Specific Plan, or some other specific document or where the AGENCY is funding a similar development-type study.

C. CONSULTANT covenants that neither he/she nor any officer or principal of their firm have any interest in, or shall acquire any interest, directly or indirectly, which will conflict in any manner or degree with the performance of their services hereunder. CONSULTANT further covenants that in the performance of this AGREEMENT, no person having such interest shall be employed by them as an officer, employee, agent, or subconsultant. CONSULTANT further covenants that CONSULTANT has not contracted with nor is performing any services, directly or indirectly, with any developer(s) and/or property owner(s) and/or firm(s) and/or partnership(s) owning property in the AGENCY or the study area and further covenants and agrees that CONSULTANT and/or its subconsultants shall provide no service or enter into any agreement or agreements with a/any developer(s) and/or property owner(s) and/or firm(s) and/or partnership(s) owning property in the AGENCY or the study area prior to the completion of the work under this AGREEMENT.

XVI. NOTICES
Any notices which either party may desire to give to the other party under this AGREEMENT must be in writing and may be given either by (i) personal service, (ii) delivery by a reputable document delivery service, such as but not limited to, Federal Express, which provides a receipt showing date and time of delivery, or (iii) mailing in the United States Mail, certified mail, postage prepaid, return receipt requested, addressed to the address of the party as set forth below or at any other address as that party may later designate by notice:

To AGENCY: City of Seaside
_________________________
_________________________
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To CONSULTANT: _________________________
_________________________
XVII. ASSIGNMENT
The CONSULTANT shall not assign the performance of this AGREEMENT, nor any part thereof, nor any monies due hereunder, without prior written consent of the AGENCY. Because of the personal nature of the services to be rendered pursuant to this AGREEMENT, only CONSULTANT shall perform the services described in this AGREEMENT. Grace Zhang may use assistants, under his/her direct supervision, to perform some of the services under this AGREEMENT.

CONSULTANT shall provide AGENCY fourteen (14) days' notice prior to the departure of Grace Zhang from CONSULTANT's employ. Should he/she leave CONSULTANT's employ, the AGENCY shall have the option to immediately terminate this AGREEMENT, within three (3) days of the close of said notice period. Upon termination of this Agreement, CONSULTANT's sole compensation shall be payment for actual services performed up to, and including, the date of termination or as may be otherwise agreed to in writing between the Governing Board and the CONSULTANT. Before retaining or contracting with any CONSULTANT for any services under this AGREEMENT, CONSULTANT shall provide AGENCY with the identity of the proposed CONSULTANT, a copy of the proposed written contract between CONSULTANT and such sub-consultant which shall include and indemnity provision similar to the one provided herein and identifying AGENCY as an indemnified party, or an incorporation of the indemnity provision provided herein, and proof that such proposed sub-consultant carries insurance at least equal to that required by this AGREEMENT or obtain a written waiver from AGENCY for such insurance.

XVIII. LICENSES
At all times during the term of this AGREEMENT, CONSULTANT shall have in full force and effect, all licenses required of it by law for the performance of the services described in this AGREEMENT.

XIX. GOVERNING LAW
The AGENCY and CONSULTANT understand and agree that the laws of the State of California shall govern the rights, obligations, duties, and liabilities of the parties to this AGREEMENT and also govern the interpretation of this Agreement.

Any litigation concerning this AGREEMENT shall take place in the municipal, superior, or federal district court with jurisdiction over the AGENCY.

XX. ENTIRE AGREEMENT
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This AGREEMENT contains the entire understanding between the parties relating to the obligations of the parties described in this AGREEMENT. All prior or contemporaneous agreements, understandings, representations, and statements, oral or written and pertaining to the subject of this AGREEMENT or with respect to the terms and conditions of this AGREEMENT, are merged into this AGREEMENT and shall be of no further force or effect. Each party is entering into this AGREEMENT based solely upon the representations set forth herein and upon each party's own independent investigation of any and all facts such party deems material.

XXI. CONTENTS OF REQUEST FOR PROPOSAL AND PROPOSAL
CONSULTANT is bound by the contents of AGENCY's Request for Proposal, Exhibit "D" hereto and incorporated herein by this reference, and the contents of the proposal submitted by the CONSULTANT, Exhibit "E" hereto. In the event of conflict, the requirements of AGENCY's Request for Proposals and this AGREEMENT shall take precedence over those contained in the CONSULTANT's proposals. The incorporation of the CONSULTANT’s proposal shall be for the scope of services to be provided only, and any other terms and conditions included in such proposal shall have no force and effect on this AGREEMENT or the relationship between CONSULTANT and/or AGENCY, unless expressly agreed to in writing.

XXII. AUTHORITY TO EXECUTE THIS AGREEMENT
The person or persons executing this AGREEMENT on behalf of CONSULTANT warrants and represents that he/she has the authority to execute this AGREEMENT on behalf of the CONSULTANT and has the authority to bind CONSULTANT to the performance of its obligations hereunder.

IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed the day and year first above written.

CONSULTANT
By:___________________
(Signature)
______________________
(Typed Consultant Name)
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______________________
Roberta Greathouse
Acting City Manager
City of Seaside
Attachments: Exhibit A Tasks to Be Performed
Exhibit B Payment Schedule
Exhibit C Insurance Requirements
Exhibit D Request for Proposal
Exhibit E Consultant’s Proposal
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(PROJECT TITLE)
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EXHIBIT A

SCOPE OF WORK TO BE PERFORMED

1. Prepare the general purpose financial statements for the City of Seaside, Seaside County Sanitation District, and the Transportation Safety and Investment Plan Account Fund. The financial statements will be prepared and word processed by the audit firm.

2. Audit and issue a report on the fair presentation of the General Purpose Financial Statements of the City of Seaside in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

3. Audit and issue a report on the fair presentation of the financial statements of the Seaside County Sanitation District in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

4. Audit and issue a report on the fair presentation of the financial statements of the Transportation Safety and Investment Plan Account Fund in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

5. Prepare and issue Auditor’s Compliance Report with TAMC Ordinance 2016-01 for the Transportation Safety and Investment Plan Account Fund.

6. Review and provide an ‘in relation to’ report on the combining and individual fund financial statements, supporting schedules, required supplementary information (RSI), and the Management Discussion and Analysis.

7. Test compliance with the Single Audit Act as amended in 1996 and 2003, and applicable laws and regulations, and issue appropriate compliance reports and recommendations thereon. The auditor will be responsible for filing required copies of the Single Audit Report with the federal and state cognizant agencies on the City’s behalf.

8. Perform agreed-upon auditing procedures pertaining to the City’s GANN Limit and render a letter annually to the City regarding compliance.

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(PROJECT TITLE)
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9. Issue a separate management letter that includes non-reportable conditions.

10. Communicate to the City Manager, Finance Director, and/or the Assistant Finance Director any reportable conditions discovered during the course of the audit. A reportable condition is any significant deficiency in the design or operation of the internal control structure that could adversely affect the City’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements.

11. Communicate in writing, to the City Manager, Finance Director, and/or the Assistant Finance Director as appropriate in the circumstances, any irregularity of illegal acts, or suspicion or indication of irregularity or illegal acts, of which the auditor becomes aware.

Auditing Standards to be followed:

The audit will be performed in accordance with the following:

1. Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants

2. The standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standards

3. The provisions of the Single Audit Act as amended

4. The provisions of U.S. Office of Management and Budget (OMB) 2 CFR part 200, subpart F, Audit Requirements
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(PROJECT TITLE)
Rev. 2/19 Page 13 of 18 COS Non-Construction PSA

EXHIBIT B

PAYMENT SCHEDULE
Prices for the services are firm fixed fees.

What Our Price Includes
Our price includes all the basic audit work and reports, statements and other deliverablesspecified in your request for proposal. Our price also includes the items below at no additional
cost:
1) Year-round support and telephone consultation on pertinent issues affecting your City,
2) Copies of our journal entries and our lead sheets used to support the amounts in your financial statements,
3) Free full day of training at our annual Maze Live event, 4) Active Partner involvement in your work every year,
5) Our typed Interim Audit Checklist,
6) Our typed Annual Closing Checklist,
7) Our typed interim Accounting Issues Memorandum,
8) Overviews and summaries of upcoming pronouncements and regulation affecting the audited financial statements.
9) Direct dump of general ledger data into our Pro Systems trial balance software which is fully linked to financial statement formats.

Fees and Billings
Our fees are firm fixed prices. In determining our fees, we understand that the City’s records will be in condition to be audited; that is, transactions will be properly recorded in the general ledger and subsidiary records, these accounting records and the original source documents will be readily available to use, we will be furnished with copies of bank reconciliations and other reconciliations and analyses prepared by the City and City personnel will be reasonably available to explain procedures, prepare audit correspondence and obtain files and records. We do not post separate rate structures for municipal audit work. We view this work as being every bit as important and valuable as the work we perform for other clients and we put our best people on it. Any consulting work you request will be performed at the same rates as our audit work.

If the City would like additional services, those can be evaluated and our standard billing rates would apply.

GASB No. 87, Leases, and Potential Increase in Audit Scope Packet Page 44
(PROJECT TITLE)
Rev. 2/19 Page 14 of 18 COS Non-Construction PSA
As discussed in the Project Understanding - Discussion of Relevant Accounting Issues Section, our consistent approach is to provide our clients with advance identification of new GASBs as they are issued. With every audit, we provide overviews of new pronouncements including effective dates and we review these with City staff and, in the year of implementation, we proforma new disclosures and add on additional data requests to our interim and closing checklists.

However, for the upcoming implementation of GASB Pronouncement 87, Leases, in fiscal year 2022, we anticipate there will be an increase in the audit scope. We will not know the extent of the potential increase in audit scope, if any, until we have additional conversations with City staff, and that change in scope could increase (or even decrease) between now and fiscal year 2022 if the City enters into new lease agreements or terminates existing agreements. Therefore, once that information is known for fiscal year 2022, we will provide a cost estimate and addendum to the engagement letter that will be based upon our standard hourly rates.

Schedule of Professional Fees and Expenses
(1) Out-of-pocket expenses are included in the standard hourly rate Packet Page 45
(PROJECT TITLE)
Rev. 2/19 Page 15 of 18 COS Non-Construction PSA

EXHIBIT C

INSURANCE REQUIREMENTS
Without limiting CONSULTANT’s indemnification of AGENCY, and prior to commencement of Work, CONSULTANT shall obtain, provide and maintain at its own expense during the term of this AGREEMENT, policies of insurance of the type and amounts described below and in a form satisfactory to AGENCY.

Note: Verify minimum limit for each coverage with Risk Manager.

General liability insurance. CONSULTANT shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than $1,000,000 per occurrence, $2,000,000 general aggregate, for bodily injury, personal injury, and property damage. The policy must include contractual liability that has not been amended. Any endorsement restricting standard ISO “insured contract” language will not be accepted.

Automobile liability insurance. CONSULTANT shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with Work to be performed under this AGREEMENT, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than $1,000,000 combined single limit for each accident.

Professional liability (errors & omissions) insurance. CONSULTANT shall maintain professional liability insurance that covers the Services to be performed in connection with this AGREEMENT, in the minimum amount of $1,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this AGREEMENT and CONSULTANT agrees to maintain continuous coverage through a period no less than three (3) years after completion of the services required by this AGREEMENT.

Note: May need to delete workers' compensation and employer's liability insurance requirements for certain sole proprietorships, partnerships, or corporations without employees.

Workers’ compensation insurance. CONSULTANT shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance (with limits of at least $1,000,000).

CONSULTANT shall submit to AGENCY, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of AGENCY, its officers, agents, employees and volunteers.

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Note: If the required limits for general liability, auto and employer’s liability are $1 million or less, the following paragraph may be omitted.

Umbrella or excess liability insurance. [Optional depending on limits required].

CONSULTANT shall obtain and maintain an umbrella or excess liability insurance policy with limits that will provide bodily injury, personal injury and property damage liability coverage at least as broad as the primary coverages set forth above, including commercial general liability, automobile liability, and employer’s liability. Such policy or policies shall include the following terms and conditions:
• A drop down feature requiring the policy to respond if any primary insurance that would otherwise have applied proves to be uncollectible in whole or in part for any reason;
• Pay on behalf of wording as opposed to reimbursement; • Concurrency of effective dates with primary policies; • Policies shall “follow form” to the underlying primary policies; and • Insureds under primary policies shall also be insureds under the umbrella or excess policies.

Other provisions or requirements
Proof of insurance. CONSULTANT shall provide certificates of insurance to AGENCY as evidence of the insurance coverage required herein, along with a waiver of subrogation endorsement for workers’ compensation. Insurance certificates and endorsements must be approved by Agency’s Risk Manager prior to commencement of performance. Current certification of insurance shall be kept on file with AGENCY at all times during the term of this contract. AGENCY reserves the right to require complete, certified copies of all required insurance policies, at any time.

Duration of coverage. CONSULTANT shall procure and maintain for the duration of the contract insurance against claims for injuries to persons or damages to property, which may arise from or in connection with the performance of the Work hereunder by CONSULTANT, his agents, representatives, employees or subconsultants.

Primary/noncontributing. Coverage provided by CONSULTANT shall be primary and any insurance or self-insurance procured or maintained by AGENCY shall not be required to contribute with it. The limits of insurance required herein may be satisfied by a combination of primary and umbrella or excess insurance. Any umbrella or excess insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and non-contributory basis for the benefit of AGENCY before the AGENCY’s own insurance or self-insurance shall be called upon to protect it as a named insured.

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(PROJECT TITLE)
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Agency’s rights of enforcement. In the event any policy of insurance required under this AGREEMENT does not comply with these specifications or is canceled and not replaced, AGENCY has the right but not the duty to obtain the insurance it deems necessary and any premium paid by AGENCY will be promptly reimbursed by CONSULTANT or AGENCY will withhold amounts sufficient to pay premium from CONSULTANT payments. In the alternative, AGENCY may cancel this AGREEMENT.

Acceptable insurers. All insurance policies shall be issued by an insurance company currently authorized by the Insurance Commissioner to transact business of insurance or is on the List of Approved Surplus Line Insurers in the State of California, with an assigned policyholders’ Rating of A- (or higher) and Financial Size Category Class VI (or larger) in accordance with the latest edition of Best’s Key Rating Guide, unless otherwise approved by the Agency’s Risk Manager.

Waiver of subrogation. All insurance coverage maintained or procured pursuant to this agreement shall be endorsed to waive subrogation against AGENCY, its elected or appointed officers, agents, officials, employees and volunteers or shall specifically allow CONSULTANT or others providing insurance evidence in compliance with these specifications to waive their right of recovery prior to a loss. CONSULTANT hereby waives its own right of recovery against AGENCY, and shall require similar written express waivers and insurance clauses from each of its subconsultants.

Enforcement of contract provisions (non estoppel). CONSULTANT acknowledges and agrees that any actual or alleged failure on the part of the AGENCY to inform CONSULTANT of non-compliance with any requirement imposes no additional obligations on the AGENCY nor does it waive any rights hereunder.

Requirements not limiting. Requirements of specific coverage features or limits contained in this Section are not intended as a limitation on coverage, limits or other requirements, or a waiver of any coverage normally provided by any insurance. Specific reference to a given coverage feature is for purposes of clarification only as it pertains to a given issue and is not intended by any party or insured to be all inclusive, or to the exclusion of other coverage, or a waiver of any type. If the Consultant maintains higher limits than the minimums shown above, the AGENCY requires and shall be entitled to coverage for the higher limits maintained by the Consultant. Any available insurance proceeds in excess of the specified minimum limits of insurance and coverage shall be available to the AGENCY.

Notice of cancellation. Consultant agrees to oblige its insurance agent or broker and insurers to provide to AGENCY with a thirty (30) day notice of cancellation (except for nonpayment for which a ten (10) day notice is required) or nonrenewal of coverage for each required coverage.

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(PROJECT TITLE)
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Additional insured status. General liability policies shall provide or be endorsed to provide that AGENCY and its officers, officials, employees, and agents, and volunteers shall be additional insureds under such policies. This provision shall also apply to any excess/umbrella liability policies.

Prohibition of undisclosed coverage limitations. None of the coverages required herein will be in compliance with these requirements if they include any limiting endorsement of any kind that has not been first submitted to AGENCY and approved of in writing.

Separation of insureds. A severability of interests provision must apply for all additional insureds ensuring that Consultant’s insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the insurer’s limits of liability. The policy(ies) shall not contain any cross-liability exclusions.

Pass through clause. CONSULTANT agrees to ensure that its subconsultants, subcontractors, and any other party involved with the project who is brought onto or involved in the project by CONSULTANT, provide the same minimum insurance coverage and endorsements required of CONSULTANT. CONSULTANT agrees to monitor and review all such coverage and assumes all responsibility for ensuring that such coverage is provided in conformity with the requirements of this section. CONSULTANT agrees that upon request, all agreements with consultants, subcontractors, and others engaged in the project will be submitted to AGENCY for review.

Agency’s right to revise specifications. The AGENCY reserves the right at any time during the term of the contract to change the amounts and types of insurance required by giving the CONSULTANT ninety (90) days advance written notice of such change. If such change results in substantial additional cost to the CONSULTANT, the AGENCY and CONSULTANT may renegotiate CONSULTANT’s compensation.

Self-insured retentions. Any self-insured retentions must be declared to and approved by AGENCY. AGENCY reserves the right to require that self-insured retentions be eliminated, lowered, or replaced by a deductible. Self-insurance will not be considered to comply with these specifications unless approved by AGENCY.

Timely notice of claims. CONSULTANT shall give AGENCY prompt and timely notice of claims made or suits instituted that arise out of or result from CONSULTANT’s performance under this AGREEMENT, and that involve or may involve coverage under any of the required liability policies.

Additional insurance. CONSULTANT shall also procure and maintain, at its own cost and expense, any additional kinds of insurance, which in its own judgment may be necessary for its proper protection and prosecution of the work.

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EXHIBIT D

REQUEST FOR PROPOSAL
Attached.

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EXHIBIT E
CONSULTANT’S PROPOSAL
Attached.

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City of Seaside 1 of 20 Audit Request for Proposal

CITY OF SEASIDE, CALIFORNIA

REQUEST FOR PROPOSALS
I. INTRODUCTION
A. General Information
The City of Seaside is requesting proposals from qualified certified public accounting firms to prepare and audit its financial statements, the Seaside County Sanitation District’s financial statements, the Single Audit Report and perform agreed-upon procedures pertaining to the City’s Gann Limit for the three (3) fiscal years ending June 30, 2022, 2023, and 2024, with the option to extend two (2) additional years, not to exceed five (5) fiscal years.

There is no expressed or implied obligation for the City of Seaside to reimburse responding firms for any expenses incurred in preparing proposals in response to this request.

To be considered, proposal must be received via email by 4:00 p.m. on Tuesday, April 5, 2022 to the following email address: [email protected]
Victor Damiani
Finance Director
City of Seaside
Finance Division
440 Harcourt Avenue
Seaside, California 93955
All proposals must be emailed and clearly marked “Proposal for Annual Audit Services." During the evaluation process, the Selection Review Board and the City of Seaside reserve the right, where it may serve the City of Seaside's best interest, to request additional information or clarifications from proposers, or to allow corrections of errors or omissions. At the discretion of the City of Seaside or the Selection Review Board, firms submitting proposals may be requested to make oral presentations as part of the evaluation process.

The City of Seaside reserves the right to retain all proposals submitted and to use any ideas in a proposal regardless of whether that proposal is selected. Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposals, unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Seaside and the firm selected.

It is anticipated the selection of a firm will be completed by April 26, 2022 with City Council approval of that selection on May 19, 2022. Following the notification of the selected firm, it is expected a contract will be executed between both parties by May 23, 2022.

The City reserves the right without prejudice to reject any or all proposals.

EXHIBIT D

REQUEST FOR PROPOSAL
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City of Seaside 2 of 20 Audit Request for Proposal
B. Term of Engagement
It is the intent of the City to contract for the services presented herein for a term of three (3) years.

The City reserves the right to extend the term of this contract for two (2) additional one-year terms subject to satisfactory negotiation of terms, including a price acceptable to both the City and the selected firm.

The proposal package will present all-inclusive audit fees for each year of the contract term.

II. NATURE OF SERVICES REQUIRED
A. General

1. Before commencement of interim field work the auditor will schedule an entrance conference for the purpose of discussing any perceived audit issues or problems, asking and answering questions, clarifying responsibilities and developing an audit strategy.

2. During the course of the engagement, the auditor will meet with and provide status reports to the Finance Director and/or Assistant Finance Director on a regular basis.

3. Upon completion of field work, and before issuing any report or management letter, auditor will schedule an exit conference with the Finance Director of Administrative Services, the Assistant Finance Director and other City staff as deemed appropriate by the City. The purpose of the exit conference is to discuss observations, findings and recommendations, and to discuss matters to be included in the management letter.

4. In addition, the auditor is also expected to provide informal advice and consultation throughout the contract term on matters relating to accounting and financial reporting. This would not include any task that entailed significant research or formal reporting.

B. Scope of Work to be Performed

1. Prepare the general purpose financial statements for the City of Seaside, Seaside County Sanitation District, and the Transportation Safety and Investment Plan Account Fund. The financial statements will be prepared and word processed by the audit firm.

2. Audit and issue a report on the fair presentation of the General Purpose Financial Statements of the City of Seaside in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

3. Audit and issue a report on the fair presentation of the financial statements of the Seaside County Sanitation District in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

4. Audit and issue a report on the fair presentation of the financial statements of the Transportation Safety and Investment Plan Account Fund in accordance with auditing standards generally Packet Page 53
City of Seaside 3 of 20 Audit Request for Proposal
accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards issued by the Comptroller of the United States.

5. Prepare and issue Auditor’s Compliance Report with TAMC Ordinance 2016-01 for the Transportation Safety and Investment Plan Account Fund.

6. Review and provide an ‘in relation to’ report on the combining and individual fund financial statements, supporting schedules, required supplementary information (RSI), and the Management Discussion and Analysis.

7. Test compliance with the Single Audit Act as amended in 1996 and 2003, and applicable laws and regulations, and issue appropriate compliance reports and recommendations thereon. The auditor will be responsible for filing required copies of the Single Audit Report with the federal and state cognizant agencies on the City’s behalf.

8. Perform agreed-upon auditing procedures pertaining to the City’s GANN Limit and render a letter annually to the City regarding compliance.

9. Issue a separate management letter that includes non-reportable conditions.

10. Communicate to the City Manager, Finance Director, and/or the Assistant Finance Director any reportable conditions discovered during the course of the audit. A reportable condition is any significant deficiency in the design or operation of the internal control structure that could adversely affect the City’s ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements.

11. Communicate in writing, to the City Manager, Finance Director, and/or the Assistant Finance Director as appropriate in the circumstances, any irregularity of illegal acts, or suspicion or indication of irregularity or illegal acts, of which the auditor becomes aware.

C. Auditing Standards to be Followed
To meet the requirements of this request for proposals, the audit will be performed in accordance with the following:

1. Generally Accepted Auditing Standards as set forth by the American Institute of Certified Public Accountants

2. The standards for financial audits set forth in the U.S. General Accounting Office's Government Auditing Standards

3. The provisions of the Single Audit Act as amended

4. The provisions of U.S. Office of Management and Budget (OMB) 2 CFR part 200, subpart F, Audit Requirements
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City of Seaside 4 of 20 Audit Request for Proposal
D. Working Paper Retention and Access to Working Papers All working papers and reports must be retained, at the auditor's expense, for a minimum of five (5) years, unless the firm is notified in writing by the City of Seaside of the need to extend the retention period. The auditor will be required to make working papers available, upon request, to the following parties or their designees:
a. City of Seaside
b. U.S. Department of Housing and Urban Development (HUD) c. U.S. General Accounting Office (GAO)
d. Parties designated by the federal or state governments or by the City of Seaside as part of an audit quality review process
e. Auditors of entities of which the City of Seaside is a sub-recipient of grant funds f. State of California, Office of the State Controller
In addition, the firm will respond to the reasonable inquiries of successor auditors and allow successor auditors reasonable access to review working papers.

III. DESCRIPTION OF THE GOVERNMENT
A. Background Information
The City of Seaside was founded in 1887 and incorporated in 1954 as a General Law City. Seaside is the largest city on the Peninsula with a population of approximately 34,000.

The City operates under the Council/Manager form of government, which consists of a five-member city council and appointed city manager. The five-member city council is composed of the Mayor and four Council Members who serve four-year, over-lapping terms, and are elected at large by City residents. The City Manager serves as Chief Executive Officer of the City and is appointed by the City Council to manage the daily operations of the City.

The City provides a full range of services including police and fire protection and animal control; the maintenance of government buildings, sanitation, streets, water system and storm drains; engineering, planning, and building; recreational activities and cultural events; and, housing assistance.

The current general fund operating budget is $39.2 million and the capital spending plan is $5.2 million. The City of Seaside has a total payroll of $33.2 million covering 161 full-time permanent employees and varying levels of temporary employees.

The City of Seaside receives grants from the Department of Housing and Urban Development including Community Development Block Grants and the City contracts with the Department of the Army for maintenance of a portion of the Presidio of Monterey. This contract is subject to Single Audit requirements. The City received nearly $9 million of ARPA funding.

Past budgetary and financial information on the government can be found on the City’s web site at www.ci.seaside.ca.us.

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City of Seaside 5 of 20 Audit Request for Proposal
B. Background Information – Other Entities
The Seaside County Sanitation District (SCSD) is a special district composed of the cities of Seaside, Sand City, and Del Rey Oaks, and is responsible for the transportation of sewage waste from residential and commercial buildings to a sewage treatment plant operated by the Monterey Regional Water Pollution Control Agency (MRWPCA). In addition, the District installs and maintains sewer lines and lift stations. The governing board consists of one appointed member each from the cities of Del Rey Oaks, Sand City, and Seaside.

C. Component Units
The City of Seaside is defined, for financial reporting purposes, in conformity with Governmental Accounting Standards Board Statement No. 14, The Financial Reporting Entity. Using these criteria, component units are included in the City of Seaside's financial statements.

Management of the City of Seaside has identified the Sanitation District as a component unit for inclusion in the City’s financial statements. A separate audit report and financial statements are required for this component unit.

The City of Seaside Joint Powers Financing Authority is a joint powers authority, consisting of the City and the Agency, organized for the purpose of financing certain capital projects for the City or the Agency. The members of the City Council serve, in separate session, as the governing body of the Authority. Separate component unit financial statements for the Seaside Joint Powers Financing Authority are not issued.

D. Fund Structure
The City of Seaside uses the following fund types and account groups in its financial reporting as of June 30, 2021:

Fund Type City SCSD
General Fund 1 1
Enterprise Fund 2
Special Revenue Fund 20
Capital Projects Funds 1 2
Debt Service Funds 3
Internal Service Funds 3
Fiduciary Funds 3
Account Group
Fixed Asset 1 1
Long-Term Debt 1 1
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City of Seaside 6 of 20 Audit Request for Proposal
E. Budgetary Basis of Accounting
For Fiscal Year ended June 30, 2022, the City of Seaside prepared a one year budget. The adopted budget may be adjusted by the City Manager if less than $10,000 and within a department. Budget adjustments of more than $10,000 or between funds/departments require City Council approval.

F. Pension Plan
The City of Seaside participates in the California Public Employees' Retirement System (PERS), an agent multiple-employer public employee retirement system that acts as a common investment and administrative agent for participating public entities in the State of California.

The City also participates in the Public Agency Retirement Services (PARS) Supplemental Retirement Plan, a multiple agency trust. PARS provides eligible employees supplemental retirement benefits in addition to CALPERS benefits. For part-time employees, the City offers PARS ARS in lieu of Social Security.

G. Finance Operations
The Finance Division of the Administrative Services Department is headed by Victor Damiani, Finance Director, and consists of 6 employees. The Finance Division is managed by the Finance Director, and includes an Assistant Finance Director, an Accountant II position, a Payroll Technician and two Accounting Technicians.

H. Computer System
The accounting functions are computerized using Incode 10 financial software by Tyler Technologies. The applications operating on this system are general ledger, accounts payable, purchase orders, payroll, time entry, accounts receivable, cash collections, fixed assets, business licenses, utility billing, building projects and project accounting.

I. Availability of Prior Year’s Work Papers
The City’s fiscal year 2020-2021 audit was conducted by CliftonLarsonAllen in Roseville, California.

Working papers of the previous audits are the property of the auditor, who should be contacted by the successful proposer as required by generally accepted auditing standards set forth in the AICPA Statement on Auditing Standards, AU Section 315.

IV. PROPOSAL REQUIREMENTS
The City will use the following timetable:

March 10, 2022 Issue request for proposals
April 5, 2022 Due date for proposals (by 4:00 p.m.)
April 26, 2022 Successful proposer notified
May 19, 2022 Recommendation of auditor to Council
May 23, 2022 Execute contract
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City of Seaside 7 of 20 Audit Request for Proposal
V. WORK COMPLETION MILESTONES
Observe the following schedule in addition to complying with statutory and other filing and reporting deadlines:

June 15, 2022 Auditor to provide City with an audit plan and a list of schedules to be prepared for interim and final fieldwork
July 25, 2022 Interim fieldwork may begin
September 30, 2022 End of expenditure accrual period
September 30, 2022 End of revenue accrual period
October 24, 2022 City will deliver closed trial balance to auditor November, 2022 Auditor fieldwork at City Hall (to be scheduled) December 31, 2022 Auditor delivers three (3) bound copies of the City’s financial statements; three (3) bound copies of the Seaside County Sanitation District financial statements; three (3) bound copies of the Single Audit Report (please note – report must be filed by statutory filing deadline with all appropriate agencies); three (3) copies of the Management Letter; three (3) copies of the GANN limit report
VI. ASSISTANCE TO BE PROVIDED TO THE AUDITOR
A. Finance Division and Clerical Assistance
The Finance Division staff and responsible management personnel will be available during the audit to assist the auditor by providing information, analysis, documentation, schedules and explanations.

Jessica Riley, Assistant Finance Director, will act as liaison between the auditor and City staff. To facilitate the flow of information, all requests by the auditor for assistance must be coordinated by the City’s liaison. In requesting information, consideration must be given to the on-going duties and workload of the Finance Division.

B. Work Area, Photocopying and FAX Machines
The City of Seaside will provide the auditor with reasonable workspace, desks and chairs. The auditor will also be provided with access to photocopying facilities and a fax machine.

VII. REPORT PREPARATION
Report preparation, editing, printing, tabbing, and binding will be the responsibility of the auditor.

1. City of Seaside Financial Statements and Independent Auditor’s Report (3 bound copies, 1 PDF)

2. Seaside County Sanitation District Financial Statements and Independent Auditor’s Report (3 bound copies, 1 PDF)

3. Transportation Safety and Investment Plan Account Financial Statements and Independent Auditor’s Report (3 bound copies, 1 PDF

4. Single Audit Report (3 bound copies, 1 PDF)

5. Management Letter (3 copies, 1 PDF)

6. GANN Limit Review and report (3 copies, 1 PDF)
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City of Seaside 8 of 20 Audit Request for Proposal
VIII. PROPOSAL REQUIREMENTS
A. General Requirements

1. Inquiries
Questions regarding this RFP are to be directed by email to: Victor Damiani, Finance Director, at [email protected]. Such contact should be for clarification purposes only. Material changes, if any, to the scope of services or proposal procedures will only be transmitted by written addendum. Answers to submitted questions will be available via the City of Seaside website under RFP’s & Bids.

2. Submission of Proposals
The following material is required to be received by April 5, 2022 at 4:00 p.m. via email for a proposing firm to be considered:
a. One copy of a Technical Proposal, to include the following:
(1) Title Page
Title page showing the request for proposal's subject; the firm's name; the name, address and telephone number of the contact person; and the date of the proposal. (2) Table of Contents
Include a clear and complete identification of the materials submitted by section and page number. Cross-referencing to section and page number in the RFP is helpful. (3) Transmittal Letter
The transmittal letter should address the firm’s understanding of the project based on the RFP and any other information the firm has gathered and the firm’s commitment to adhere to the timeline in the RFP. Include a statement discussing the firm’s interest and qualifications for this type of work. Certify that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the City. Lastly, include a statement that the proposal is a firm and irrevocable offer for ninety (90) days.
(4) Detailed Proposals
The detailed proposal should follow the order set forth in Section VIII-B of this request for proposals.
b. The proposer will submit one copy of a dollar cost bid as separate file, marked as follows:
"Dollar Cost Bid Proposal - Annual Audit Services."
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City of Seaside 9 of 20 Audit Request for Proposal
c. Proposals, consisting of the two separate files in email form, should be addressed to:

Victor Damiani
Finance Director
City of Seaside
Finance Division
440 Harcourt Avenue
Seaside, California 93955
All proposals must be received via email by 4:00 p.m. on Tuesday, April 5, 2022.

B. Technical Proposal

1. General Requirements
The purpose of the Technical Proposal is to demonstrate the qualifications, competence and capacity of the firm seeking to undertake an independent audit of the City of Seaside in conformity with the requirements of the RFP. As such, the substance of proposals will carry more weight than their form or manner of presentation. The Technical Proposal should demonstrate the qualifications of the firm and of the particular staff to be assigned to this engagement. It should also specify an audit approach that will meet the request for proposal requirements and enable the audit to be completed within the time frames enumerated.

The Technical Proposal should address all the points outlined in the RFP, excluding any cost information which should only be included in the sealed dollar cost bid. The proposal should be prepared simply and economically, providing a straightforward, concise description of the proposer's capabilities to satisfy the requirements of the request for proposals. While additional data may be presented, the following subjects, items two (2) through twelve (12) below, must be included. They represent the criteria against which the proposal will be evaluated.

THERE SHOULD BE NO DOLLAR UNITS OR TOTAL COSTS INCLUDED IN THE TECHNICAL PROPOSAL DOCUMENT.

2. Independence
The firm should provide an affirmative statement that it is independent of the City of Seaside, as defined by generally accepted auditing standards and the U.S. General Accounting Office's Government Auditing Standards. The firm should also provide an affirmative statement that it is independent of all of the component units of the City of Seaside, as defined by those same standards.

The firm should list and describe the firm's professional relationships involving the City of Seaside or any of its agencies or component units/agencies, for the past five (5) years, together with a statement explaining why such relationships do not constitute a conflict of interest relative to performing the proposed audit.

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City of Seaside 10 of 20 Audit Request for Proposal
In addition, the firm will give the City of Seaside written notice of any professional relationships entered into during the period of this agreement.

3. License to Practice in California
An affirmative statement should be included that the firm and all assigned key professional staff are properly licensed to practice as certified public accountants in California.

4. Business License
The independent auditor selected must possess a City of Seaside business license while conducting any work under this contract.

5. Insurance
Attached to the RFP is a draft copy of the City’s Audit Services Agreement (Appendix C) which contains the insurance requirements. The selected firm will maintain the minimum insurance requirements during the entire time of the engagement. The selected firm will have a certificate of insurance completed and filed with the City within fifteen (15) days of execution of this agreement and will provide that no cancellation, major change in coverage, or expiration by insurance company or insured during the term of this contract will occur without thirty (30) days written notice to City prior to the effective date of such cancellation or change in coverage.

6. Firm Qualifications and Experience
The proposer should state the size of the firm, the size of the firm's governmental audit staff, the location of the office from which the work on this engagement is to be performed and the number and nature of the professional staff to be employed in this engagement on a full-time basis and the number and nature of the staff to be so employed on a part-time basis.

The firm is also required to submit a copy of the report on its most recent external quality control review, together with a statement about whether that quality control review included a review of specific government engagements.

The firm will also provide information on the results of any federal or state desk reviews or field reviews of its audits during the past three (3) years. In addition, the firm will provide information on the circumstances and status of any disciplinary action taken or pending against the firm during the past three (3) years with state regulatory bodies or professional organizations.

7. Partner, Supervisory and Staff Qualifications and Experience Identify the principal supervisory and management staff, including engagement partners, managers, other supervisors and specialists, who would be assigned to the engagement. Indicate whether each such person is licensed to practice as a certified public accountant in California.

Provide information on the government auditing experience of each person, including information on relevant continuing professional education for the past three (3) years and membership in professional organizations relevant to the performance of this audit.

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Provide as much information as possible regarding the number, qualifications, experience and training, including relevant continuing professional education, of the specific staff to be assigned to this engagement. Indicate how the quality of staff over the term of the agreement will be assured.

Engagement partners, managers, other supervisory staff and specialists may be changed if those personnel leave the firm, are promoted or are assigned to another office. These personnel may also be changed for other reasons with the express prior written permissions of the City of Seaside. However, in either case, the City of Seaside retains the right to approve or reject replacements.

Other audit personnel may be changed at the discretion of the proposer, provided that replacements have substantially the same or better qualifications or experience.

8. Prior Engagements with the City of Seaside.

List separately all engagements within the last five (5) years for the City of Seaside by type of engagement (i.e., audit, management advisory services, other).

9. Similar Engagements with Other Government Entities and References For the firm's office that will be assigned responsibility for the audit, list the most significant engagements performed in the last three (3) years that are similar to the engagement described in this request for proposal.

10. References
Please provide a list of not less than three (3) client references for which services similar to those outlined in the RFP are currently being provided. For each reference listed provide the name of the organization, dates for which the service(s) are being provided, type of service(s) being provided and the name, address and telephone number of the appropriate contact. The City reserves the right to contact any or all of the listed references regarding the audit services performed by the Proposer.

11. Specific Audit Approach
Submit a work plan to accomplish the scope of the engagement (Section II) and how the time requirements will be met (Section V). The work plan should include time estimates for each significant segment of the work and the staff level to be assigned and expected client assistance.

The proposal will identify and describe recent changes in accounting principles and pronouncements and their impact on the audit approach and the presentation, scope and disclosure of the financial report.

12. Prepared by Client List
The proposal will include a list of standard client-prepared audit schedules the firm anticipates City staff to provide.

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C. Separate Dollar Cost Bid

1. Total All-Inclusive Maximum Price
The separate dollar cost bid should contain all pricing information relative to performing the audit engagement as described in this request for proposals. The total all-inclusive maximum price to be bid is to contain all direct and indirect costs, including all out-of-pocket expenses.

The City of Seaside will not be responsible for expenses incurred in preparing and submitting the technical proposal or the separate dollar cost bid. Such costs should not be included in the proposal.

The first page of the separate dollar cost bid should include the following information:
a. Name of firm
b. Certification that the person signing the proposal is entitled to represent the firm, empowered to submit the bid, and authorized to sign a contract with the City of Seaside c. A total all-inclusive maximum price for each fiscal year engagement (2021-2022, 2022-2023, and 2023-2024).

The second page of the separate dollar cost bid should include the total all-inclusive maximum price for each major report by fiscal year (Appendix A)

2. Rates by Partner, Manager, Supervisory, Staff and Clerical Level Times Hours Anticipated for Each
The third page of the separate dollar cost bid should include a schedule of professional fees and expenses, presented in the format provided in the attachment (Appendix B, pages 1-6), that supports the total all-inclusive maximum price. The cost of special services described in Section II-D of this request for proposal should be disclosed as separate components of the total allinclusive maximum price.

3. Out-of-Pocket Expenses Included in the Total All-Inclusive Maximum Price and Reimbursement Rates
All estimated out-of-pocket expenses to be reimbursed should be presented on the third page of the separate dollar cost bid in the format provided in the attachment (Appendix B, pages 1-6). All expense reimbursements will be charged against the total all-inclusive maximum price submitted by the firm.

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City of Seaside 13 of 20 Audit Request for Proposal

4. Rates for Additional Professional Services
If it should become necessary for the City of Seaside to request the auditor to render any additional services to either supplement the services requested in this request for proposals or to perform additional work as a result of the specific recommendations included in any report issued on this engagement, then such additional work will be performed only if set forth in an addendum to the contract between the City of Seaside and the firm. Any such additional work agreed to between the City of Seaside and the firm will be performed at the same rates set forth in the schedule of fees and expenses included in the separate dollar cost bid.

5. Manner of Payment
Progress payments will be made on the basis of hours of work completed during the course of the engagement and out-of-pocket expenses incurred in accordance with the firm's dollar cost bid proposal. Interim billing will cover a period of not less than a calendar month. The final ten percent (10%) of the total all-inclusive maximum price will be paid upon delivery of the firm’s final reports.

IX. EVALUATION PROCEDURES
A. Selection Review Board
Proposals submitted will be evaluated by a three (3) member Selection Review Board consisting of the City Manager, the Finance Director of Administrative Services, and the Assistant Finance Director. The City reserves the right to modify the Selection Review Board as desired.

B. Review of Proposals
The Selection Review Board will use a point formula during the review process to score proposals.

Each member of the Selection Review Board will first score each technical proposal by each of the criteria described in Section IX-C, below. The full Selection Review Board will then convene to review and discuss these evaluations and to combine the individual scores to arrive at a composite technical score for each firm. At this point, firms with an unacceptably low technical score will be eliminated from further consideration.

After the composite technical score for each firm has been established, the separate dollar cost bid will be opened and additional points will be added to the technical score based on the price bid. The maximum score for price will be assigned to the firm offering the lowest total all-inclusive maximum price. Appropriate fractional scores will be assigned to other proposers.

The City of Seaside reserves the right to retain all proposals submitted and use any idea in a proposal, regardless of whether that proposal is selected.

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C. Evaluation Criteria
Proposals will be evaluated using three (3) sets of criteria. Firms meeting the mandatory criteria will have their proposals evaluated and scored for both technical qualifications and price. The following represent the principal selection criteria that will be considered during the evaluation process.

1. Mandatory Elements
a. The audit firm is independent and licensed to practice in California b. The firm has no conflict of interest with regard to any other work performed by the firm for the City of Seaside or the Seaside County Sanitation District c. The firm adheres to the instructions in this request for proposal on preparing and submitting the proposal
d. The firm submits a copy of its last external quality control review report and the firm has a record of quality audit work

2. Technical Qualifications (Maximum Points – 75)
a. Expertise and Experience
(1) The firm's past experience and performance on comparable government engagements, including the performance of single audits in accordance with OMB Circular A-133 (2) The quality of the firm's professional personnel to be assigned to the engagement and the quality of the firm's management support personnel to be available for technical consultation
b. Audit Approach
Thoroughness of approach to conducting the audit and demonstration of the understanding of the objectives and scope of the audit
c. Commitment to work completion timeline

3. Price (Maximum Points - 25)
Cost will not be the primary factor in the selection of an audit firm.

D. Oral Presentations
During the evaluation process, the Selection Review Board may, at its discretion, request any one or all firms to make oral presentations. Such presentations will provide firms with an opportunity to answer any questions the Selection Review Board may have on a firm's proposal. Not all firms may be asked to make such oral presentations.

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City of Seaside 15 of 20 Audit Request for Proposal
E. Final Selection
The City Council will select a firm based upon the recommendation of the Selection Review Board.

It is anticipated a firm will be selected by April 26, 2022 with City Council approval by May 19, 2022. Following notification of the firm selected, it is expected a contract will be executed between both parties by May 23, 2022.

F. Right to Reject Proposals
Submission of a proposal indicates acceptance by the firm of the conditions contained in this request for proposal unless clearly and specifically noted in the proposal submitted and confirmed in the contract between the City of Seaside and the firm selected.

The City of Seaside reserves the right without prejudice to reject any or all proposals.

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City of Seaside 16 of 20 Audit Request for Proposal

APPENDIX A

CITY OF SEASIDE

TOTAL MAXIMUM PRICE
FOR THE FISCAL YEAR ENDING JUNE 30,
2022 2023 2024 TOTAL
City - Prepare, Audit &
Issue Related Reports
Seaside County
Sanitation District –
Prepare, Audit & Issue
Related Reports
Transportation Safety and
Investment Plan Account
Fund - Prepare, Audit &
Issue Related Reports
Single Audit Report &
Related Reports
GANN Limit Review &
Report
Total All-Inclusive
Maximum Price
Additional Cost to
prepare ACFR
Additional Cost to
prepare and submit State
Controller Reports for
City, & District
Total all inclusive
maximum price
(including ACFR &
State Controller Reports)
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APPENDIX B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES
SUPPORTING SCHEDULE FOR THE CITY OF SEASIDE – PREPARATION OF

FINANCIAL STATEMENTS AND AUDIT OF FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDING JUNE 30,
No. of
Hours
Hourly
Rate
2022 2023 2024 Total
Fees:

Partner
Manager
Supervisory staff
Staff
Clerical
Other (specify)
Subtotal fees
Expenses:

Meals and lodging
Transportation
Other (specify)
Subtotal expenses
Total all inclusive
maximum price
Additional Cost to
prepare ACFR
Total all inclusive
maximum price
(including ACFR)
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APPENDIX B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

SUPPORTING SCHEDULE FOR THE

SEASIDE COUNTY SANITATION DISTRICT - PREPARATION OF FINANCIAL

STATEMENTS AND AUDIT OF FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDING JUNE 30,
No. of
Hours
Hourly
Rate
2022 2023 2024 Total
Fees:

Partner
Manager
Supervisory staff
Staff
Clerical
Other (specify)
Subtotal fees
Expenses:

Meals and lodging
Transportation
Other (specify)
Subtotal expenses
Total all inclusive
maximum price
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APPENDIX B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

SUPPORTING SCHEDULE FOR THE
Transportation Safety and Investment Plan Account Fund - PREPARATION OF FINANCIAL

STATEMENTS AND AUDIT OF FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDING JUNE 30,
No. of
Hours
Hourly
Rate
2022 2023 2024 Total
Fees:

Partner
Manager
Supervisory staff
Staff
Clerical
Other (specify)
Subtotal fees
Expenses:

Meals and lodging
Transportation
Other (specify)
Subtotal expenses
Total all inclusive
maximum price
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APPENDIX B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

SUPPORTING SCHEDULE FOR THE

SINGLE AUDIT AND RELATED REPORTS
FOR THE FISCAL YEAR ENDING JUNE 30,
No. of
Hours
Hourly
Rate
2022 2023 2024 Total
Fees:

Partner
Manager
Supervisory staff
Staff
Clerical
Other (specify)
Subtotal fees
Expenses:

Meals and lodging
Transportation
Other (specify)
Subtotal expenses
Total all inclusive
maximum price

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City of Seaside 21 of 20 Audit Request for Proposal

APPENDIX B

SCHEDULE OF PROFESSIONAL FEES AND EXPENSES

SUPPORTING SCHEDULE FOR THE

GANN LIMIT REVIEW AND REPORT
FOR THE FISCAL YEAR ENDING JUNE 30,
No. of
Hours
Hourly
Rate
2022 2023 2024 Total
Fees:

Partner
Manager
Supervisory staff
Staff
Clerical
Other (specify)
Subtotal fees
Expenses:

Meals and lodging
Transportation
Other (specify)
Subtotal expenses
Total all inclusive
maximum price
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April 5, 2022
City of Seaside
Finance Division
Attn: Victor Damiani
Finance Director
440 Harcourt Avenue
Seaside, CA 93955
[email protected]
Dear Mr. Damiani:

We are pleased to enclose an electronic copy of our Technical Proposal to provide Annual Audit Services for the City of Seaside for the three fiscal years ending June 30, 2022, 2023, and 2024 with the option to extend two (2) additional one-year periods.

Yours very truly,
Grace Zhang, CPA
Audit Partner
GZ:sa
enclosures

EXHIBIT E

CONSULTANT'S PROPOSAL
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City of Seaside
Finance Division
Attn: Victor Damiani
Finance Director
440 Harcourt Avenue
Seaside, CA 93955
[email protected]
Grace Zhang, CPA
3478 Buskirk Ave, Suite 215
Pleasant Hill, CA 94523
P (925) 930-0902
F (925) 930-0135
[email protected]
ANNUAL
AUDIT

SERVICES

PROPOSAL

4.05.22 PREPARED FOR
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CITY OF SEASIDE

ANNUAL AUDIT SERVICES PROPOSAL

TABLE OF CONTENTS
Page
INTRODUCTION .............................................................................................................................. 1 INDEPENDENCE ............................................................................................................................. 3 LICENSE TO PRACTICE IN CALIFORNIA..................................................................................... 3 BUSINESS LICENSE ....................................................................................................................... 3 INSURANCE..................................................................................................................................... 3

FIRM QUALIFICATIONS AND EXPERIENCE
Overview ..................................................................................................................................... 4 Reputation .................................................................................................................................. 5 Capacity and Resources ............................................................................................................ 5 Audit Quality ............................................................................................................................... 6 Experience.................................................................................................................................. 6 Public Financing Authorities and Mello-Roos Experience ......................................................... 6 Assistive Resources ................................................................................................................... 6 Client Training and Professional Development .......................................................................... 7 Professional Activities ................................................................................................................ 7 Qualifications and Continuity ...................................................................................................... 8 External Quality Control Review/Peer Review ........................................................................... 8 Federal or State Desk or Field Reviews ..................................................................................... 8 Litigation ..................................................................................................................................... 8 Peer Review Letter ..................................................................................................................... 9

PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE Audit Team ............................................................................................................................... 11 Resumes of Staff Assigned to Your Audit ................................................................................ 11 Continuity of Staffing ................................................................................................................ 14 Staff Training ............................................................................................................................ 14 PRIOR ENGAGEMENTS WITH THE CITY OF SEASIDE ............................................................ 15

SIMILAR ENGAGEMENTS WITH OTHER ENTITIES AND REFERENCES
City and Town Clients .............................................................................................................. 16 Significant Special District Audit Engagements ....................................................................... 19 REFERENCES ............................................................................................................................... 21

SPECIFIC AUDIT APPROACH
Scope of Work .......................................................................................................................... 22 Audit Plan ................................................................................................................................. 22 Specific Audit Strategy – Interim .............................................................................................. 22 Laws, Regulations and Compliance ......................................................................................... 23 Specific Audit Strategy – Analytical Procedures and Year End ............................................... 23 Local Expertise and Resources ............................................................................................... 24 Information System Review ..................................................................................................... 24 System Controls, Transaction Cycle Processing Verification and Sample Sizes .................... 24 Packet Page 77

CITY OF SEASIDE

ANNUAL AUDIT SERVICES PROPOSAL

TABLE OF CONTENTS
Page
Profiles, Access and Setup Controls ........................................................................................ 25 Data Extraction ......................................................................................................................... 25 Assessing Risks – Interim Phase ............................................................................................. 26 Fraud Considerations ............................................................................................................... 26 Client Tailored Risk Assessment ............................................................................................. 27 Client Participation in the Risks Assessment Process ............................................................. 28 Assessing Risks -Final Phase .................................................................................................. 28 Communication and Coordination ............................................................................................ 28 Prompt Service and Delivery of Reports .................................................................................. 29 Internal Quality Assurance System .......................................................................................... 29 Use of Electronic Resources .................................................................................................... 29 Confirmations ........................................................................................................................... 30 Proposed Segments of the Engagement ................................................................................. 30 Discussion of Relevant Accounting Issues .............................................................................. 31 Resolving Potential Audit Problems ......................................................................................... 31 SAMPLE PROVIDED BY CLIENT LIST (PBC) ............................................................................. 32 Packet Page 78
April 5, 2022
City of Seaside
Finance Division
Attn: Victor Damiani
Finance Director
440 Harcourt Avenue
Seaside, CA 93955
[email protected]
Dear Mr. Damiani:

We are pleased to present this proposal to the City of Seaside (City). We understand this proposal is for an independent audit of the City’s Basic Financial Statements, in conformity with generally accepted accounting principles, for the fiscal years ending June 30, 2022, 2023, 2024 with the option to extend an additional two (2) one-year periods. We understand that we will also assist the City in preparing the Annual Financial Report We are quite certain we are the most qualified firm to be your independent accountants. As our founder, Scott Maze, first coined over forty years ago, “We are in Business to Help Our Clients Succeed!” Since that time, we have rigorously employed this philosophy along with our commitment to continual improvement. Our clients know from experience we employ a variety of techniques, technologies and strategies to maximize effective and efficient audits without shifting our work onto our client’s staff. We’ve summarized these techniques, technologies and strategies below and explained them in more depth in our proposal. • We are the best-known regional municipal audit firm in Northern California. Our firm has been in business over 40 years, and over that time, we have achieved national recognition with the consistently high quality of our work and with our leadership on issues such as GASB Statements 34, 68 and 75, and internal control enhancements. We frequently speak at CSMFO and CSDA events and webinars.  Municipal industry is our main business. We believe we have the necessary qualifications to perform your audit.
• Annually, we serve over 200 municipalities including special districts, joint powers authorities, successor agencies, housing authorities and financing authorities in the San Francisco Bay Area.
• We currently have over forty City or Town clients ranging in size from small towns to large complex cities. We are proud to say that over forty of our clients publish award-winning Annual Comprehensive Financial Reports, the majority of which we have provided assistance in compiling reports.
• We conduct over three dozen Single Audits annually.
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• Our Partners are actively involved in planning, conducting and completing the audit in our client’s offices, and our Partners are available when you need them. We resolve issues on the spot while the audit is going on.
• We have a long-term track record of client retention beyond our client’s original contract terms because of the quality of our service.
• We are properly licensed to practice in California. All key staff assigned to this audit possess California CPA licenses.
• Everyone on our audit staff averages approximately 80 hours of training in municipal auditing and accounting and 1500 hours of municipal audit experience each year. This means you do not train our staff!
• Our fee includes one free day of training. Starting in 2016, we implemented the annual Maze Live training. This will provide you with knowledge of upcoming GASB pronouncements and changes in the municipal field. Past classes included topics such as year two of GASB Statement 68, GASB Update, Implementation of GASB Statements 74 and 75, Fraud Environment, Cybersecurity and Single Audit under Uniform Guidance.

Future Classes will focus on similar topics as well as the information to prepare for the implementation of GASB Statement 84 and GASB Statement 87. • Our Closing Checklists help you prepare in advance for both our interim and year-end audits. These Checklists do away with last-minute requests for schedules and analyses at year-end and help identify potential problems early in the process. We will coordinate them with the work papers you are already preparing, so you don’t have to prepare workpapers only for the auditors.

As with all our audits, we are committed to providing timely, quality audit services to the City of Seaside. We have no doubt that we are the firm best qualified to perform the services described in the request for proposal. After you have analyzed our proposal and - most important - talked with our references, we are quite confident you will agree.

Grace Zhang, Vice President ([email protected]), and Amy Meyer, Vice President ([email protected]) are authorized to represent, sign for and contractually obligate Maze & Associates, a Professional Corporation, located at 3478 Buskirk Avenue, Suite 215, Pleasant Hill, CA, 94523, P(925) 930-0902, F(925) 930-0135. The proposal is a firm and irrevocable offer for 90 days.

We look forward to the opportunity to continue to provide audit services for the City of Seaside! Yours very truly,
Grace Zhang, CPA
Audit Partner

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INDEPENDENCE
Independence
As independent auditors, our most valuable asset is our independence. Unlike many firms, we have never allowed our independent audit function to be used to promote consulting or other work. In fact, consulting and related work have never amounted to more than a few percent of our total revenues, while our independent audit work has amounted to over eighty percent of our revenues.

Our firm and all our partners and employees are independent of the City of Seaside as that term is defined by the General Accountability Office’s Government Auditing Standards, the American Institute of Certified Public Accountants, the California Society of Certified Public Accountants and the California State Board of Accountancy. We have no present or past professional relationships with the City or any of its Council members or employees that would compromise our independence.

We will discuss in advance with the City any professional relationships being contemplated during the period of engagement that may present a potential conflict of interest. If the City and we believe any such relationship presents a conflict of interest, we will not enter into it.

LICENSE TO PRACTICE IN CALIFORNIA
We are properly licensed California Certified Public Accountants. We are members of the Government Finance Officers Association (GFOA) and the California Society of Municipal Finance Officers (CSMFO) as well as the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants.

All assigned key professional staff are properly licensed to practice in California. Those staff that are certified public accountants have current California CPA licenses in the attest function, and have received more than twice the required level of continuing education. Even though not required, all non-certified audit staff receive the same level of training. We believe the level of training we provide is unmatched by any other accounting firm. Our audit staff receives an average of 80 hours of continuing education annually, including an average of over 48 hours of municipal audit and accounting training. This is twice the amount required by professional standards.

Even though not required, all non-certified audit staff receives the same level of training.

BUSINESS LICENSE
We will obtain a business license from the City of Seaside when we have been awarded the contract for annual auditing services.

INSURANCE
We maintain adequate errors and omissions insurance. We will maintain the minimum insurance as listed in Appendix C of the RFP.

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FIRM QUALIFICATIONS AND EXPERIENCE
Overview
We are a professional services corporation located in Pleasant Hill, California. We presently have a total of fifty-five people including the following:
• Seven Shareholders, including five Audit Partners
• One Directors
• Four Managers
• Numerous supervisors and senior auditors
Sixteen of our professional staff are California Certified Public Accountants, and various additional staff members are in the process of completing their applications for licensure.

Thirty-six of our professional staff members comprise our governmental audit staff, as our firm’s emphasis is on governmental auditing and accounting. Several of our professional staff have national accounting firm experience, which we have blended with the more personal approach of a smaller firm.

All staff assigned to this engagement are full-time staff of our firm. We anticipate assigning two partners, one director, one supervisor, two audit associates and administrative support staff to this engagement. Please see Proposed Segments of the Engagement in the Specific Audit Approach Section for details of assignment for each staff.

The location of the office from which work on this engagement will be performed is Pleasant Hill, California.

The majority of our clients are cities, special districts, or other municipal entities and we do this work twelve months of the year. We limit our practice in other areas and focus on being the best municipal audit firm in Northern California. Our clients include several cities similar to the City of San Bruno in size. Our audit strategy is tailored to municipalities and is quite different from the traditional approach adapted from commercial clients by general practice accounting firms.

We have focused on municipalities since 1986. We are active in GFOA, CSMFO, CSDA and CMTA, and our Partners have been speakers at GFOA, CSMFO, CSDA and CMTA functions.

We are in business to help our clients succeed. We help you use the ever-growing tangle of accounting rules properly, but to your best advantage, by helping you keep out of trouble and helping you do the right thing. We stay in touch throughout the year to keep you abreast of municipal accounting developments and to help you avoid problems, instead of coming in afterwards to assess the damage. We rotate our audit emphasis based on our planning meetings with you so areas that concern you can be addressed as a normal part of the audit at no extra cost.

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FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Reputation
We believe quality and an emphasis on doing our job right is far more important than being cheaper than our competitors. Despite the economic pressures faced by municipalities and the need to save money, there are other, more serious concerns to be weighed. For instance, the perceived or actual audit failures in the municipal audit sector. The City of Bell news, especially the State Controller’s Office Report on that City’s audit firm, raised serious questions about municipal audit quality. Whether this is justified or not isn’t really the issue. What is at issue is the perception of poor quality in municipal audits. We received a number of inquiries and requests for proposal from that firm’s clients who desired a change in auditors. A former client of ours, which rotated to them several years ago, called us and asked if we would propose on the City’s work. They said that the council simply did not want to expend the energy to defend whether that firm was providing quality work.

These trends indicate that it would be unwise to reduce audit effort for any municipal audit. Our commitment to quality and preserving our firm’s reputation remains our top priority and serves our clients best.

Capacity and Resources
We have consistently demonstrated the ability of our capacity and resources to meet the demands of our clients. We have never missed a reporting deadline for any of our clients.

Over the years we have made substantial additional investments in our people and our systems. We have continued our policy of at least doubling the required amount of Continuing Education we provide our people. We routinely provide an average of one hundred hours of Continuing Education each year—the State requirement is forty hours. We routinely ensure that at least eighty of those hours are specific to municipal audit and accounting—the State and government auditing standard requirements are twenty-four hours.

Hand-in-hand with our continuing investment in our people has been our increased investment in systems and hardware support. Eight years ago, our systems work was handled by an outside consultant. Today, we have a full-time staff of two people who maintain our state-of-the-art systems capabilities and provide increasing levels of such service to our clients. Every person on our staff is now armed with a late model PC that communicates with all our other PCs, printers, servers, etc., via our own wireless network establish in each client’s office at the start of each audit. Most of our work-papers are now prepared on these PCs as we continue to move toward paperless audit and paperless files.

We have moved most of our clients from a manual input of their general ledger data to a fully mechanized computer dump of that data direct to our Excel-based financial statement formats. At the same time, we have added significant numbers of internal data controls to financial statement formats. This strategy has virtually eliminated input errors, increased efficiency, and allowed our clients to spend less time reviewing and approving the financial statements. Not only does our new direct dump produce fund-basis financial statements, it produces the Entity-wide financial statements. And these improvements have been made without a hiccup - we consistently deliver final draft financial statements and reports to our clients the last day of our fieldwork in our client’s offices.

We are not relying on the capabilities or resources of any other firms in our proposal.

5 Packet Page 83
FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Audit Quality
Never has audit quality been the focus of more attention than now. With names like Orange County, San Diego and Bell in the news, municipal audits can no longer be relegated to a consent item. Ensuring quality audits is a necessity. Our commitment to quality remains our top priority.

Experience
Seventy-five percent of our practice is municipal auditing, accounting and consulting, continuing throughout the entire year. Our practice includes over forty city and town clients and more than fifty special districts, including over forty city and special district Comprehensive Annual Financial Report award winners—more award winners than any other Northern California accounting firm or international firm branch office. Every one of the above Comprehensive Annual Financial Reports won awards from GFOA and/or CSMFO.

As you can see from the client list in the Similar Engagements with Other Government Entities – City and Town Clients Section below we have a winning combination that has resulted in strong client loyalty and retention. Several clients who left have returned after seeing the difference between our firm and our competitors. Others have remained our clients after completing a full-blown proposal process, most recently Cities of Santa Clara, Belmont, Pittsburg, Richmond and South San Francisco.

Public Financing Authorities and Mello-Roos Experience
We have performed audits of public facilities financing authorities and Mello-Roos districts and designed financial statements that went beyond required disclosures to include Inception-to-Date information about capital projects. These disclosures can allow the reader to see and understand the entire scope and cost of capital projects, even though they may not remain on the authorities’ books after completion.

We are familiar with public financing authorities and the accounting and auditing problems that can arise with their use. We have many clients that use financing authorities in issuing debt. We have considerable experience with the “blending” of financing authority funds with other funds.

Assistive Resources
Our client support is unmatched by any other firm. As a San Francisco Bay Area municipal audit niche firm with five audit partners, we are positioned perfectly to provide staff and Board with a wide variety of resources. Support ranges from turnkey financial statement drafts with linked footnotes and direct download-based financial statements to professional continuing education sessions. We are active in professional organizations affecting local government and have a strong presence in neighboring local governments which keeps our knowledge current that we readily share with our clients. And we do not charge extra for the five-minute phone calls throughout the year.
6 Packet Page 84
FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Client Training and Professional Development
We can provide you with varying levels of training and professional development resources. We provide our semi-annual continuing education to our staff and have on occasion opened it up to our clients who wish to keep their licensees current. Our audit fee includes providing training and assistance with the implementation of applicable new GASB statements, at no additional charge. Depending upon the complexity of the GASB Statement requiring implementation, the assistance could take the form of free access to web-based training, one-on-one or group training, suggested footnote disclosure templates and/or Excel spreadsheet templates.

We have also developed and conducted training specifically for our clients. Training can be general theory in nature, semi-customized or fully customized training that fits your operations.

Theory intensity can be at the beginning, intermediate and advanced levels. On occasion, we have provided our clients with shorter presentations of new pronouncements and other requirements. At the City of Richmond, for example, we developed and taught monthly training sessions on virtually every major finance area to its staff over a twelve-month period. Much of their staff had assumed new functions in the aftermath of serious staffing cuts several years ago and their Finance Director was seeking an economical method of enhancing their knowledge base and skill sets. At the Cities of Richmond, Livermore, El Cerrito and Belmont we provided grants management training to several departments as a means of solving coordination weaknesses.

In 2016, we launched Maze Live – this is a full day of training which is free to our clients and qualifies for continuing education credit. Past classes included topics such as year two of GASB 68, GASB update, Implementation of GASB Statements 74 and 75, Fraud Environment, Cybersecurity and Single Audit under Uniform Guidance. Future classes will focus on similar topics.

Professional Activities
We are active members of the Government Finance Officers Association and the California Society of Municipal Finance Officers as well as the American Institute of Certified Public Accountants and the California Society of Certified Public Accountants. We are also a member of the Association of California Water Agencies (ACWA). We are frequent speakers at various organizations.

We attend CSMFO Northern California chapter meetings on a regular basis, and we have served as speakers on various occasions. We also attend the CSMFO Annual Conference, at which our Partners and IT Director have been speakers. We have also attended the League of California Cities’ annual Financial Management Seminars.

Amy Meyer, Partner, and Katherine Yuen, Partner, serve on the Governmental Accounting and Auditing Committee of the California Society of CPAs. David Alvey, Partner, serves on the Accounting Procedures and Assurance Services Committee of CalCPA and the Professional Standards Committee of CSMFO. Amy Meyer and David Alvey are Comprehensive Annual Financial Report reviewers for the Comprehensive Annual Financial Report Award Program of the Government Finance Officers Association.

7 Packet Page 85
FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Qualifications and Continuity
Our people accumulate over 1,500 hours of purely municipal audit and accounting experience annually, far more than in any general service accounting firm.

We provide our clients continuity while introducing enough new people to keep our perspective fresh and provide you with the benefits of rotation. We intend to retain all the people assigned to your audit throughout this year’s entire engagement. In future years we plan to rotate no more than one person on each segment whom we will replace with someone of equal experience.

Changes to the engagement partner, manager, or supervisory staff will be made only after written permission from the City.

We do everything we can to ensure continuity because it helps you, it helps our staff and it helps us. We schedule the entire year in advance to avoid conflicts, and we give priority to clients who are able to accurately predict the date their books will be closed, so that the staff on their audit will not be affected if another client’s closing or audit is delayed. We attempt to match personalities as well as skills and abilities so that our staff and yours will get along well.

External Quality Control Review/Peer Review
We are members of the Quality Review Program of the AICPA, which means we subject ourselves to a peer review of our workpapers and quality control procedures every three years by independent accountants specializing in such work. Our most recent peer review was completed in 2021; we again received a rating of pass, the highest level of assurance possible. This peer review included a review of several governmental and non-profit audit engagements, including three Special Districts. A copy of our most recent peer review opinion is located at the end of this section.

Our municipal audit reports are subject to annual reviews by various branches of the Office of the State Controller. City/Town audit reports and Single Audit Act reports receive scrutiny. During the past five years every one of these reports has been accepted as submitted. Of course, all of our clients’ Comprehensive Annual Financial Reports are also reviewed by GFOA for award consideration; every report submitted has won an award from GFOA.

Federal or State Desk or Field Reviews
We have not been subject to any State Desk or Field Reviews of our audits during the past three years.

Litigation
We have not been sued over poor work quality, nor have we paid any such claims out of court in the past five years, and there are no current and we are not aware of any potential lawsuits. In addition, we have not received any disciplinary action taken or pending action against us during the past three years with state regulatory bodies or professional organizations.

8 Packet Page 86
FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Peer Review Letter

9 Packet Page 87
FIRM QUALIFICATIONS AND EXPERIENCE (Continued)
Peer Review Letter (Continued)

10 Packet Page 88

PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE Audit Team
We are proposing to assign Grace Zhang, CPA as Engagement Partner, Amy Meyer, CPA as Alternate/Technical Review Partner, Whitney Crockett, CPA as Manager, and Vincent Vega in charge. We have selected this team based on their extensive municipal experience.

We understand that engagement partners and other supervisory staff may be changed only with the express written permission of the City.

We will balance out our resources with our Senior Associates and Associates to form fully leveraged teams. All of our audit staff are experienced with audits of Basic Financial Statements, enterprise operations, retirement plans, capital assets and infrastructure, long term debt, including swaps and related compliance and continuing disclosures, and all other aspects of municipal accounting and financial reporting.

No sub-proposers will be utilized.

Resumes of Staff Assigned to Your Audit
GRACE ZHANG, CPA, Engagement Partner – Grace graduated from Assumption University in Bangkok, Thailand, with a BBA in Finance and received her MBA in Finance from Case Western Reserve University, Ohio, in 2001. She has received over two hundred and forty hours of continuing education in the last three years. Grace joined Maze in August 2005 and has been a certified public accountant since 2006, and is a member of the American Institute of Certified Public Accountants and California Society of CPA’s. Grace has participated in the following audits:

Town of Atherton Town of Woodside
City of Belmont City of Redwood City
City of Burlingame City of Richmond
City of Campbell City of San Carlos
City of Cupertino City of San Pablo
City of Daly City City of San Rafael
City of East Palo Alto City of Santa Clara
City of Foster City City of Sunnyvale
City of Hayward City of Sausalito
City of Half Moon Bay Silicon Valley Animal Control Authority City of Livermore Silicon Valley Clean Water
City of Martinez City of South Lake Tahoe
Menlo Park Fire Protection District City of South San Francisco City of Milpitas City of Sunnyvale
City of Morgan Hill City of Watsonville
City of Mountain View City of Vallejo
City of Newark West Bay Sanitary District
City of Palo Alto Town of Woodside
City of Piedmont Town of Portola Valley

11 Packet Page 89
PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) AMY MEYER, CPA, Alternate/Technical Review Partner – Amy graduated from the University of the Pacific in 1993 with a B.S. in Accounting and a minor in Information Systems and has worked with Maze & Associates since 1993. Amy is a California CPA and is a member of the California Society of CPAs and the American Institute of Certified Public Accountants. Amy has assisted several of our clients with their computer applications and is very comfortable using a variety of systems. She has been involved with a number of accounting and GASB implementation training classes customized to our clients’ needs.

Amy is also our PC applications expert. Amy currently serves on the Governmental Accounting and Auditing Committee of the California Society of Certified Public Accountants, which provides practical guidance to CPAs in the area of governmental accounting and auditing in an effort to improve the quality of financial reporting on governmental entities. Amy is also a CAFR reviewer for GFOA. She has accumulated three hundred and four hours of continuing education during the last three years as an in-house instructor and participant. She has gained valuable experience on the audits of the following:

City of Alameda City of Milpitas
Alameda Power and Telecom City of Mountain View
City of Albany City of Oakley
City of American Canyon City of Palo Alto
Town of Atherton Redwood Empire Municipal Insurance Fund Association of California Water Agencies Joint City of Rancho Cordova Powers Insurance Authority City of Richmond
City of Belmont City of Rio Vista
City of Brentwood City of Rocklin
California Joint Powers Risk Management
Authority City of Roseville
City of Concord Town of San Anselmo
City of Daly City City of San Carlos
City of Dublin City of Modesto
East Bay Regional Park District City of San Pablo
East Contra Costa Fire Protection District City of San Rafael City of El Cerrito City of Santa Clara
El Dorado County City of Saratoga
City of Elk Grove South Placer Wastewater Authority
City of Hercules City of South San Francisco
City of Lathrop City of Tracy
Livermore Area Recreation and Park District City of Turlock City of Livermore City of Vallejo
Town of Los Gatos City of Waterford
City of Manteca West Contra Costa Transportation Advisory Committee
City of Martinez City of Woodland

12 Packet Page 90
PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) WHITNEY L. CROCKETT, CPA, Manager – graduated from Washington State University with a Bachelors of Arts in Business Administration in Accounting in May 2011 and received a Masters of Accounting Degree in August 2012. She is a Certified Public Accountant in the State of California. Whitney has received over 240 hours of continuing education in the past three years and has participated in the following audits:

City of Alameda El Dorado County
Town of Atherton Alameda County Transportation
Commission
City of Brisbane City of Milpitas
Central Contra Costa Sanitary District Town of Moraga
Charitable Federated Group Transbay Joint Power Authority City of Concord Novato Sanitary District
Contra Costa Water District City of Oakley
City of Daly City City of Pacifica
City of Dublin Peninsula Traffic Congestion Relief Alliance Dublin San Ramon Services District City of Petaluma
City of East Palo Alto City of Richmond
City of El Cerrito City of Roseville
Town of Fairfax City of Santa Clara
City of Hayward City of San Pablo
City of Lafayette City of San Rafael
City of Larkspur City of Sausalito
Livermore Amador Valley Transit Authority South San Joaquin Irrigation District City of Los Banos Stopwaste
City of Manteca TRAFFIX
Marin/Sonoma Mosquito and Vector Control District Tri-Dam Project/Tri-Dam Power Authority City of Martinez City of Vallejo
City of Mountain View City of Watsonville
City of Pittsburg City of West Sacramento
Livermore-Amador Valley Water Management
Agency Town of Woodside
13 Packet Page 91
PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) Vincent Vega, In Charge – graduated from San Francisco State University, in 2018, with a Bachelor’s Degree in Business Administration concentrating in Accounting. Vincent has received over 200 hours of continuing education since joining our firm in July 2018.

His relevant government agencies experience includes the following:

City of Pacifica City of Morgan Hill
City of Belmont Novato Fire Protection District
City of Benicia Town of Portola Valley
City of Mill Valley City of Redwood City
City of Daly City City of San Rafael
City of Davis City of Santa Clara
City of Burlingame Ross Valley Fire District
City of Foster City Silicon Valley Clean Water
Town of Fairfax City of Turlock
City of Half Moon Bay City of Watsonville
City of Hayward Port of Redwood City
City of Livermore Santa Clara Valley Water District
City of Los Altos City of Pittsburg
City of Martinez City of Sausalito
City of San Leandro San Mateo County Harbor District
Town of Woodside City of Belvedere
Belvedere-Tiburon Library Agency Santa Clara County Fire Department City of Alameda El Dorado County
Continuity of Staffing
We do everything we can to ensure continuity because it helps you, it helps our staff and it helps us. We schedule the entire year in advance to avoid conflicts, and we give priority to clients who are able to accurately predict the date their books will be closed, so that the staff on their audit will not be affected if another client’s closing or audit is delayed. We attempt to match personalities as well as skills and abilities so that our staff and yours will get along well.

Staff Training
We believe the level of training we provide is unmatched by any other accounting firm. Our audit staff receives an average of 80 hours of continuing education annually, including an average of over 48 hours of municipal audit and accounting training. These are twice the amount required by professional standards.

Our program places heavy emphasis on governmental accounting and auditing classes conducted by our own staff, supplemented by courses offered by the California Society of Certified Public Accountants, the American Institute of Certified Public Accountants, the Government Finance Officers Association, the California State Municipal Finance Officers Organization and the Association of California Water Agencies. 14 Packet Page 92
PARTNER, SUPERVISORY, AND STAFF QUALIFICATIONS AND EXPERIENCE (Continued) We accomplish this task by reserving a solid week in January or February and another week in July solely for staff training. Our training is very specific and very participatory; lectures are almost non-existent as people are involved in a continual give-and-take format designed to educate while it helps us improve our services. We deal with specific clients and situations, we solve problems and do case studies, and we train people for real-life situations through role-play exercises. Everyone is equal in these exercises and everyone contributes their own experience in the field and the ideas they have formulated from that experience.

Suggestions coming out of staff training sessions are the source of most of the service improvements and refinements we make each year.

A listing of our continuing education courses provided to all our staff, both certified and noncertified, over the past three years is as follows:

Spring Summer Spring Summer Spring Summer
Area/Course 40 Hrs. 40 Hrs. 40 Hrs. 40 Hrs. 40 Hrs. 40 Hrs.

Auditing and Accounting Management
Municipal Audit - Practice Analysis and Review   
Managing Municipal Audits - Audit Supervisors   
Control Testing 
Quality Control 
GAAP Updates
Cash, Debt, and Capital Asset Auditing Updates 
GASB/FASB Update 
GASB 74/75  
GASB 68  
Journal Entry Testing 
Compliance Audits
Transportation Audits - TDA, STIP and Measures A, B, C  RDA Compliance/Successor Agency Audit 
Single Audit Compliance  
Auditing Standards
Audit Standards Update 
New SASs, Risk Assessment and Impacts on Approach 
Assessing Internal Control Risks/ Sample Sizes 
Updating our Audit Approach 
Yellow Book Update  
IT/Paperless/Other
Team Building: Building and Maintaining Effective and Successful Teams  CCH Paperless Audit Software/ Trial Balance Function 
IT Information Systems Review Updates   
Professional Writing 
2019 2020 2021

PRIOR ENGAGEMENTS WITH THE CITY OF SEASIDE
We had had no prior engagements with the City of Seaside.

15 Packet Page 93

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES City and Town Clients
The table below summarizes our most recent experience with audits of cities and towns. We are responsible for all phases of the work on these clients. All of this work represents recurring annual audit and related work; all this work and that presented in the table was completed on or before the deadline from the first year listed for each client. Please also see the References Section for names and current phone numbers for contacts on work quality and performance.

Client Name Scope of Work
Client Start
Date
Annual
Comprehensive
Financial Report
Submission GFOA Award Single Audit
Concord
Audits of City financial statements,
Successor Agency, Healthcare
District, Financing Authority, Single
Audit
2019 - Present ✓
Yes
✓
Yes
✓
Yes
Daly City
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Transportation Measure, JPAs
audits
1992 - Present ✓
Yes
✓
Yes
✓
Yes
Hayward
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Transportation Measure,
Financing Corporation Audit
2011 - Present ✓
Yes
✓
Yes
✓
Yes
Santa Clara
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Silicon Valley Power Audit
2012 - Present ✓
Yes
✓
Yes
✓
Yes
Alameda
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Transportation Measures
2018 - Present ✓
Yes
✓
Yes
✓
Yes
Atherton Audit of Basic Financial Statements,
Single Audit 2009 - Present * * ✓
Yes
Belmont
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Measure
1998 - Present ✓
Yes
✓
Yes
✓
Yes
Belvedere Audit of Ciy financial statements 2018 - Present ✓ Yes
✓
Yes *
Benicia
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2011 - Present ✓
Yes
✓
Yes
✓
Yes
Brentwood
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit
2007 - Present ✓
Yes
✓
Yes
✓
Yes
Brisbane Audit of City financial statements,
Successor Agency
2011 - Present * * *
Burlingame
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit,
2016 - Present ✓
Yes
✓
Yes
✓
Yes
Davis Audit of City financial statements,
Single Audit 2015 - Present ✓
Yes
✓
Yes
✓
Yes
Elk Grove Audit of City financial statements
and Single Audit 2017 - Present ✓
Yes
✓
Yes
✓
Yes
Fairfax Audit of Basic Financial Statements 2009 - Present * * * Half Moon Bay
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2014 - Present ✓
Yes
✓
Yes
✓
Yes
Population > 100,000
Population < 100,000

CITY AND TOWN EXPERIENCE
16 Packet Page 94

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES (Continued)
City and Town Clients (Continued)
Client Name Scope of Work
Client Start
Date
Annual
Comprehensive
Financial Report
Submission GFOA Award Single Audit
Lathrop Audit of City financial statements,
Single Audit 2011 - 2020 ✓
Yes
✓
Yes
✓
Yes
Los Altos
Audit of City financial statements,
Single Audit, Transportation
Measure
2014 - Present ✓
Yes
✓
Yes
✓
Yes
Los Altos Hills
Audit of City financial statements
and North County Library Authority,
Single Audit, Transportation
Development Audit
2016 - Present ✓
Yes
✓
Yes
✓
Yes
Manteca
Audit of City financial statements,
Successor Agency, Single Audit,
Financing Authority Audit
1986 - Present ✓
Yes
✓
Yes
✓
Yes
Martinez
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2001 - Present ✓
Yes
✓
Yes
✓
Yes
Milpitas
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Financing Corporation Audit
1995 - Present ✓
Yes
✓
Yes
✓
Yes
Moraga
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit
2012 - Present ✓
Yes
✓
Yes
✓
Yes
Mill Valley
Audits of City Basic Financial
Statements and Sewerage Agency of
Southern Marin
2020 - Present * * *
Morgan Hill
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2015 - Present ✓
Yes
✓
Yes
✓
Yes
Oakley Audit of City financial statements,
Successor Agency, Single Audit 2000 - Present ✓
Yes
✓
Yes
✓
Yes
Orinda
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2015 - Present ✓
Yes
✓
Yes
✓
Yes
Pacifica
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit,
Transportation Measure
2015 - Present ✓
Yes
✓
Yes
✓
Yes
Pleasanton
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2016 - 2020 ✓
Yes
✓
Yes
✓
Yes
Pittsburg
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Retirement Plan Audit
2011 - Present ✓
Yes
✓
Yes
✓
Yes
Portola Valley Audit of Basic Financial Statements
and Transportation Measure 2005 - Present * * *
Redwood City
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Audit of Port of Redwood City,
Audits of Joint Power Authorities
2019 - Present ✓
Yes
✓
Yes
✓
Yes
17 Packet Page 95

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES (Continued)
City and Town Clients (Continued)
Client Name Scope of Work
Client Start
Date
Annual
Comprehensive
Financial Report
Submission GFOA Award Single Audit
San Bruno
Audit of City financial statements,
Single Audit, Transportation
Development Act Audit
2016 - Present ✓
Yes
✓
Yes
✓
Yes
San Carlos
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
2016 - Present ✓
Yes
✓
Yes
✓
Yes
San Leandro
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Transportation Measures
2011 - Present ✓
Yes
✓
Yes
✓
Yes
San Pablo
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit
1995 - Present ✓
Yes
✓
Yes
✓
Yes
San Rafael Audit of City financial statements,
Successor Agency, Single Audit 2007 - Present ✓
Yes
✓
Yes
✓
Yes
South San Francisco
Audit of City financial statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Transportation Measure
2004 - Present ✓
Yes
✓
Yes
✓
Yes
Sutter Creek Audit of Basic Financial Statements,
Single Audit 2015 - Present * * ✓
Yes
Tracy Audit of City financial statements,
Successor Agency, Single Audit 2015 - 2020 ✓
Yes
✓
Yes
✓
Yes
Turlock
Audit of Basic Financial Statements,
Successor Agency, Single Audit,
Transportation Development Act
Audit, Financing Authority Audit,
Abandoned Vehicle Abatement
Program
2013 - Present * * ✓
Yes
Visalia
Audit of City financial statements,
Successor Agency, Single Audit,
Transit Fund Audit, Transportation
Measure
2015 - 2020 ✓
Yes
✓
Yes
✓
Yes
Watsonville Audit of the City financial
statements, Single Audit 2017 - Present ✓
Yes
✓
Yes
✓
Yes
18 Packet Page 96

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES (Continued)
Significant Special District Audit Engagements
The chart below shows our most recent experience with District and Authority audits. We are or were responsible for all phases of work for these entities.

Special Districts and Authority Clients
1st
Year
Compliance
Requirements
Single Audit/
Special Report

FINANCING
Association of Bay Area Governments FAN 1997 X
City of Rancho Cordova Financing Authority 2009 X
Concord Joint Powers Financing Authority 1992 X
Governments of Livermore Financing Authority 1991 X
Hayward Public Financing Authority 1996 X
Manteca Financing Authority 1991 X
Milpitas Public Financing Authority 1995 X
Palo Alto Public Financing Corporation 1998 X
Richmond Joint Powers Financing Authority 2005 X

HOUSING
Napa Valley Housing Authority 2000 X X
Napa Housing Authority 2000 X X
Richmond Housing Authority 2005 X X
Suisun Housing Authority 2007 X X
Vallejo Housing Authority 2004 X X

PUBLIC SAFETY
Belmont Fire Protection District 1998 X
East Contra Costa Fire Protection District 2011
Menlo Park Fire Protection District 2009 X
Net Six Joint Powers Authority (Dispatch services) 1998 X Novato Fire Protection District 2013
Rodeo-Hercules Fire Protection District 2009 X
Ross Valley Fire Department 2013
Ross Valley Paramedic Authority 1991 X
San Mateo Pre-Hospital Emergency Svcs. Providers Group 2000 X X San Ramon Valley Fire Protection District 2000 X X
South County Fire Authority 1998 X X
South San Mateo Police Joint Powers Authority 2000 X
Twin Cities Police Authority 1991 X

RECREATION AND OTHER
Association of Bay Area Governments 1997 X X
Contra Costa Mosquito and Vector Control District 2008
East Bay Regional Park District 1987 X X
Livermore Area Recreation and Park District 1989 X X
Manteca Recreational Facilities Authority 1986 X
Marin-Sonoma Mosquito and Vector Control District 2013
Silicon Valley Animal Control Authority 2001
West Contra Costa Integrated Waste Management Authority 2019

RISK MANAGEMENT
Association of California Water Agencies JPIA 2009
Association of Bay Area Governments PLAN 1997
Association of Bay Area Governments SHARP 1997
California Joint Powers Risk Management Authority 1993
Redwood Empire Municipal Insurance Fund 2013
Small Cities Organized Risk Effort 2009
19 Packet Page 97

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES (Continued)
Significant Special District Audit Engagements (Continued)

TRANSPORTATION
Alameda Contra Costa County Transit Authority 2010 X X
Alameda County Transportation Improvement Authority 2010 X X City/County Association of Governments 2005 X X
Contra Costa Transportation Authority 2003 X X
Eastern Contra Costa Transit Authority 2012 X X
Livermore/Amador Valley Transportation Authority 1994 X X Measure J Traffic Congestion Relief Agency (TRAFFIX) 2012 Peninsula Corridor Joint Powers Board 2010 X X
Peninsula Traffic Congestion Relief Alliance 2001 X X
Ralston/Holly /Harbor Grade Separation Projects 1998 X X San Francisco Bay Area Water Emergency Transit Auth. 1997 X X San Mateo County Transit District 2010 X X
San Mateo County Transportation Authority 2010 X
Solano Transportation Authority 2004 X X
Sonoma-Marin Area Rail Transit District (SMART) 2017 X X West Contra Costa Transportation Authority Commission 1995 X

UTILITY
Alameda Municipal Power 1990 X
Bay Area Clean Water Agencies 2005
Bethel Island Municipal Improvement District 2007
Calaveras County Water District 2004 X
California Association of Sanitation Agencies (Non-profit) 2005 Central Contra Costa Sanitary District 2013
Coastside County Water District 1993 X X
Contra Costa Water District 2002 X
Contra Costa Solid Waste Authority 1993 X X
Diablo Water District 2014
Dublin San Ramon Services District 1999 X X
DSRSD/EBMUD Recycled Water Authority 2005
East Bay Dischargers Authority 2015
East Bay Municipal Utility District 2005 X X
East Palo Alto Sanitary District 2013 X
El Dorado Irrigation District 2007 X X
Fairfield Suisun Sewer District 2000
Freeport Regional Water Authority 2005
Livermore-Amador Valley Water Management Agency 1987 X
Mid-Peninsula Water District 2006
Novato Sanitary District 2013 X
Palo Alto Regional Water Quality Control Plant 1998 X X Placer County Water Authority 2005 X
Sacramento Suburban Water District 2020
Santa Clara Valley Water District 2004
Sausalito-Marin City Sanitary District 2011
Silicon Valley Power 2012
Skyline County Water District 1992
Solano Irrigation District 2006
South Bay System Authority 1998 X
South Bay Transfer Station Authority 1997 X
South San Joaquin Irrigation District 2004
South Placer Wastewater Authority 2001 X
Stanislaus Waste-to-Energy 2005
Stinson Beach County Water District 2011 X
Tri-Valley Wastewater Authority 1990
Union Sanitary District 2000
Upper Mokelumne River Watershed Authority 2005
Vallejo Sanitation and Flood Control District 2016
West Valley Sanitation District 2004
Zone 7 Water Agency 2010 X X
20 Packet Page 98

SIMILAR ENGAGEMENTS WITH OTHER GOVERNMENT ENTITIES AND REFERENCES (Continued)
As you can see from the client lists above, we have a winning combination that has resulted in strong client loyalty and retention. Several clients who left have returned after seeing the difference between our firm and our competitors, most recently Dublin-San Ramon Services District, Livermore-Amador Valley Water Management Authority, and Contra Costa Water District.

Others have gone through a full proposal process and retained us, such as cities of Brentwood, Hayward, Benicia, and Milpitas.

REFERENCES
City of Foster City – A client since 2017
Engagement Partner – Grace Zhang
Principal Contact - Fiti Rusli, Assistant Finance Director (650) 286-3267, [email protected] Work Scope and Reports:

Comprehensive Annual Financial Report
Basic Financial Statements
Memorandum on Internal Control and Required Communications Gann Limit Agreed Upon Procedures Report
Measure A & Measure W Compliance Reports
City of Burlingame – A client since 2016
Engagement Partner – Grace Zhang
Principal Contact – Hellen Yu-Scott, Finance Director (650) 558-7222, [email protected] Work Scope and Reports:

Annual Comprehensive Financial Report (GFOA Award Winner) Memorandum on Internal Control and Required Communications Proposition 111 Agreed Upon Procedures Report
Transportation Development Act Report
Measure A & Measure W Compliance Reports
Various Agreed Upon Procedures Reports, including TOT
Single Audit Act Report
Town of Atherton – A client since 2009
Engagement Partner – Grace Zhang
Principal Contact – Robert Baron III, Finance Director, 650-752-0552 [email protected] Work Scope and Reports:

Basic Financial Statements
Proposition 111 Agreed Upon Procedures Report
Memorandum on Internal Control and Required Communications Measure A
Annual Report of Financial Transactions for the Town and District City of San Carlos – A client from 2005-2011, rotated back to Maze & Associates in 2016 Engagement Partner – Grace Zhang
Principal Contact – Carrie Tam, Finance Manager (650) 802-4217, [email protected] Work Scope and Reports:

Annual Comprehensive Financial Report (GFOA Award Winner) Memorandum on Internal Control and Required Communications Single Audit Act Reports
Proposition 111 Agreed Upon Procedures Opinion
Measure A & Measure W Compliance Reports
C/CAG Financial Statements
C/CAG Single Audit
C/CAG Compliance Audit
21 Packet Page 99

SPECIFIC AUDIT APPROACH
Scope of Work
We will complete the fiscal year ending June 30, 2022 Annual Comprehensive Financial Report.

We will issue our memorandum on internals, also known as a management letter, and the required communications. We will inform the City immediately if we uncover any irregularities or illegal acts.

Audit Plan
Our audit strategy is designed specifically for municipalities. We perform half our audit well before year-end so we can identify problems early. Our strategy maximizes our efficiency and lessens the load on our clients. When engaged to prepare the financial statements, we prepare proformas of them for your review, well before year-end and we give you detailed interim and final-phase checklists of all the items we will need from you months in advance.

We will plan the audit in detail and prepare an Audit Plan which details the information we will need from you to complete our interim and year-end audits, along with the person responsible for preparing it and the date they will have it ready. We tailor it to refer directly to the schedules you already prepare.

We do not require special reports or reconciliations just for our audit. We have found that coordinating our team and our client’s staff works very well because it helps minimize the impact on your staff at year end. This way the Audit Plan includes most data we need from you so you and your staff can plan and schedule your work accordingly. Our clients know from prior experience with our firm, that we excel at minimizing our impact on your staff.

Specific Audit Strategy—Interim
Unlike older-style firms, we perform most of our important work at interim, well before the end of the fiscal year. We use our interim work to identify and solve problems and plan the year-end closing and audit in detail. Well before we begin our interim work we will send you a list of the items we need, so you will have time to prepare.

We forecast many year-end amounts at interim, so that we can limit the amount of work required at year-end and concentrate instead on areas of concern. For example, we normally perform all our cash and investment testing at interim, including sending confirmation letters to depositories and determining financial statement categorizations. Performing these last two steps at interim allows plenty of time to follow up on confirmations or resolve questions about the proper categorization of an investment without delaying the audit. As another example, we test long-term debt at interim and forecast year-end balances and transactions for each debt issue.

We use remote inquiry as much as possible at interim, in order to increase our efficiency and reduce our impact on your staff. We can download Board minutes and other documents from your website for review. Combining these abilities with our checklists has allowed us to perform larger portions of the audit in our own offices and reduce our questions to writing so that you have more time to deal with them.

22 Packet Page 100
SPECIFIC AUDIT APPROACH (Continued)
Laws, Regulations and Compliance
Our audits are designed to ensure that we test transactions for compliance with the Single Audit Act and other applicable laws and regulations, including the California Government Code, provisions of applicable grant guidelines, etc. We identify applicable laws and regulations as part of our audit planning each year.

The California Government Code has many provisions and underlying regulations relating to investments and the investment policy, all of which are tested as part of our audit of cash and investments.

Specific Audit Strategy – Analytical Procedures and Year End At year-end we do not repeat any of the work we performed at interim. Instead, we focus on the items in your Audit Plan and on the Basic Financial Statements. Our year-end audit field-work actually starts in our office, so that when we do arrive in your offices we are fully prepared and we minimize our impact on your operations.

In our offices, we cross-reference or reconcile your Audit Plan information, reports and schedules. The Engagement Partner performs our detailed Analytical Procedures review of balances and emails our questions to you in advance of our arrival in your offices. Our experience is that this Analytical Procedure review identifies any issues remaining after our interim work, as well as most potential audit adjustments.

This gives all of us time to address these items in person while the audit field-work is proceeding, instead of by telephone and e-mail afterward.

As part of the analytical procedures, when we start work in your offices, we will need you to complete your responses to the Analytical Review, but we will not need much of your time and we will not ask for more schedules or reports. Our Engagement Partner, Manager and Supervisor will meet with you on the first day of the year-end audit to discuss any remaining unanswered Analytical Review questions, review the status of the year-end closing and to determine if modifications to our year-end approach are needed. This meeting sets the stage for the year-end audit; by this time the format and content of the financial statements is pretty well set and most audit adjustments have been identified. If we find any material adjustments, we will discuss them with you immediately and provide you with the journal entries required; we do not propose adjustments that are not material.

At the conclusion of our year-end work, our Engagement Partner and Supervisor, will review the final financial statement drafts with you and your staff. The following week, a second partner not involved with the audit will perform a “quality assurance review” of the financial statements and workpapers so that we will be ready to sign the financial statement opinions as soon as the City approves them.

You will find our strategy allows you to control the audit process, enables you to spread the work over the year as you wish and greatly reduces the pressure at year end.

23 Packet Page 101
SPECIFIC AUDIT APPROACH (Continued)
Local Expertise and Resources
Our expertise and resources are local which provides our clients with timely on-the-spot responses to issues and questions as they arise. Our Audit Supervisors are on site daily while the audit team is in the field. Our Engagement Partner and Manager are on site at least weekly checking on progress, discussing and resolving issues with the Audit Team, as well as meeting with our client as needed. In cases of highly complex operations or unusual issues, our Technical Review Partner is brought out to meet with the audit team and provide technical support, consultation and participate in meetings with our clients as needed. With all our resources available locally, our clients are assured of in depth, timely audits and expedient resolutions to questions and issues as they arise.

Information System Review
Information System Security became an important part of financial statement audits and we have performed an Information Systems Review (ISR) with every audit since 2001. Unlike our competitors, we extend our review to not only encompass the financial system, but also the network environment that houses that system. From our perspective, the internal controls that are present in the overall network environment are critical to understanding the internal controls over the financial system.

Unlike financial statements, there are currently no authoritative standards that local governments must employ to ensure that adequate and appropriate IT controls are designed and implemented. We extensively researched this area and concluded it was most appropriate to base our ISR on the certification and accreditation framework developed by the National Institute of Standards and Technology (NIST) for the Federal Information Security Management Act (FISMA) which is the minimum security required for federal government agencies information systems. NIST recommends states, local governments and Indian tribes comply with these standards as well. Our reviews include procedures to determine that your systems are adequately protected from unauthorized internal access, provide for reasonable measures to ensure continuation of service, provide for security of data from physical or network access and have internet access defenses including hacker prevention, detection and deterrent systems.

Our information systems reviews are performed by qualified information security professionals who hold at least the Information Systems Audit and Control Association’s (ISACA) Certified Information Systems Auditor (CISA) or the (ISC)2 ’s Certified Information
Systems Security Professional (CISSP). Both certifications require continuing professional education. As a value added service we will provide the City with a matrix of the maturity as compared with NIST’s certification and accreditation framework.

System Controls, Transaction Cycle Processing Verification and Sample Sizes With any data processing system upon which we intend to rely as a means of reducing substantive testing, we perform a variety of tests to verify the accuracy of transaction processing, the reliability of system control points and authorization controls, appropriateness of profile structures including Super-user rights access, and automated functionality such as sub-ledger integration and auto-journal entry validity and set up controls.

24 Packet Page 102
SPECIFIC AUDIT APPROACH (Continued)
Gaining an understanding of the design of relevant procedures, controls and authorization levels is integrated with our risk assessment procedures discussed under the Client Tailored Risk Assessment section below. As part of our risk assessment process we identify those transaction cycles we intend to rely on. Both processing procedures and controls that are to be relied on are tested with our audits.

Transaction cycle processing and control tests typically involve sampling techniques. Most of our transaction samples are selected and tested during the interim portion of our work. Each sample will run from twenty-five to sixty transactions in size. We use interval and judgment sampling techniques with a high degree of stratification. Transaction cycles we sample are dependent on materiality to each client’s financial statements but typically include, payroll, disbursements, receipts, loans receivable, investments and budget transactions and in accordance with the requirements of Statement of Auditing Standards #99 we also sample journal entries. Samples from each grant audit or major federal award program are also made. Samples are triple purpose samples and we test for correct recording, compliance with applicable policy or regulation and key control attributes – both manual and automated. This includes verification of sub-ledger integration and auto-journal entry validity, if needed.

Profiles, Access and Setup Controls
Despite advances in information technology automation and system control features, classic segregation of duties concepts remain a mainstay for providing adequate internal controls. What has changed however, is the necessity to determine system profile structures and actual system access. We inquire how our clients establish and maintain system profiles for relevant staff with the objective of determining whether controls are in place to provide for adequate segregation of duties and to determine if system profiles are appropriate based on the individual’s duties. We also determine how our clients monitor access and we test access through reviews of access logs, observation and in some extreme cases, with fully observed access attempts.

We will also inquire about procedures and controls used to ensure only those system functions and controls assigned to an employee are in fact setup in system profiles. Considerations include Super User Rights, system profile set up, and system authorization functionality such as transaction initiation, review and approval, automated entry setup and posting. Work typically involves inquiry of staff with Super-User Rights and determining how the organization provides a check and balance against the possibility that one person with Super-User Rights can intentionally or inadvertently assign unauthorized access. We often review access logs and examine approvals of profile changes and review authorization levels.

Data Extraction
We employ rather simple data extraction techniques these days since most modern systems provide easy download capabilities to text or Excel files. We have been utilizing data extraction for over fifteen years. We first began data extraction as a means of downloading data from our client’s financial systems for upload directly into the financial statements. Then we expanded this to include transaction details, account information and other data contained in our clients systems that we need for audit. Our Chief Operations Officer, Chris Hunt, oversees our data extraction needs and has successfully worked with all of our clients and their systems to achieve data extractions for our use. We are extremely adept at converting from text, delimited and fixed width files, and with every system used by clients. 25 Packet Page 103
SPECIFIC AUDIT APPROACH (Continued)
Assessing Risks – Interim Phase
Beginning with fiscal year 2007-2008 audits, a new set of Statements of Auditing Standards became effective and required that most auditors change the way they audit. Much of this new guidance came out of the aftermath of highly publicized audit failures such as Enron, Global Crossings and the like. The Statements make it clear that a generalized one-size-fits all audit approach will not be permitted. An audit must be based on a unique audit strategy customized to fit each client and its industry.

The primary objective of these Standards is to require the auditor’s application of an audit risk model. The concept is that a set of financial statements should be evaluated for the underlying risks of material misstatement. Then, a customized audit should be tailored to test for misstatements and verify that controls are designed and in place to prevent and detect misstatements.

We have consistently employed a risk based concept from our firm’s inception. Our audit checklists and programs were originated by reference to Audits of Local Governments published by the Practioners’ Publishing Company (PPC), a third party vendor specializing in producing audit guides for unique industries. But, we have not simply used their guide as our approach.

We have customized it further for the simple reason that California municipalities have many unique risks not faced by municipalities in other states. As you know, California state law and applicable regulations cover a wide variety of areas such as cash and investment management, redevelopment compliance, transportation development act programs, and child development programs.

Our primary objective in an audit of each client’s financial statements is to opine on whether the financial statements, including disclosures, are free of material misstatement. Our opinion must be based on sufficient, appropriate audit evidence that we obtain and this evidence must be documented. To achieve this objective, we further refine our approach to be responsive to each individual audit. We may reduce the scope of our substantive audit tests provided we conclude there are effective specific controls in place which would detect and correct misstatements due to errors or fraud.

Fraud Considerations
Beginning with our 2004 audits, we employed additional audit steps required by Statement of Auditing Standards #99, Consideration of Fraud in a Financial Statement Audit. SAS #99 requires auditors to consider risk areas that may be susceptible to fraud and to then modify their audit strategy. We have been employing a variation of the SAS #99 concept since the early 1990’s. For example, for many of our recurring clients, we visited all of their cash collection sites. We performed cash counts and reviewed cash handling practices and procedures, including security measures employed to limit access to cash. This and our planning meetings with our clients’ staff have resulted in the inclusion of a variety of special emphasis areas in our audits. We combine our fraud consideration brain storming sessions with our overall risk assessment process discussed below.

26 Packet Page 104
SPECIFIC AUDIT APPROACH (Continued)
Client Tailored Risk Assessment
Our strategy to assessing risk begins with a brainstorming session of our audit team where they review your prior year financial statements and operations to identify areas of major audit risk.

We also incorporate our consideration of other factors such as the risk of fraud, the economy, regulatory complexities or changes, credit market conditions and others into our initial assessment. We may also compare unusual transactions and estimates to those used by other municipalities or to current trends and issues. Since we are a niche firm specializing in California municipalities this is relatively easy. For example, certain development agreements are unique to municipalities. These agreements usually contain complex financial transactions and legal restrictions. With so much experience in this area we can quickly design an efficient response to these risks.

Major audit risks are further evaluated through consideration of relevant assertions to determine inherent risk due to error or fraud. For example, cash on hand has a relative higher inherent risk of loss due to theft than an infrastructure asset. High and medium inherent risk audit areas are further evaluated to determine relevant internal controls needed to prevent, detect and correct errors or fraud.

We start our evaluation of your internal controls by interviewing staff and meeting with Department heads as needed. We review policies and procedure manuals and other documentation to determine the design of procedures and controls. As part of our evaluations we document narrative memoranda outlining the duties of each pertinent person as well as our GRID evaluation of the important nexus control points. The GRID is our own design; it is a twoaxis chart we use to identify potential conflicts of duties in your controls. We enhance our evaluation by reviewing system profile reports, paying special attention to super-user rights.

This data is then used to determine the presence or absence of compensating controls designed to mitigate conflicts of duties vested in a single individual.

We then test to verify that procedures and controls are operating effectively such that they reduce the risk that errors or fraud could occur and go undetected and uncorrected. We use a variety of techniques to verify controls are effective including: sampling, observation, documentation of reviews, examining system access reports and comparisons with other data.

After this has been completed, we assess the risk of material misstatement which is determined by the relative inherent risk of an area and the associated control risk to plan our substantive tests. That is, the risk that controls are not in place or are not operating effectively. Areas with a low risk of material misstatement assessment may receive limited substantive procedures while those with a high risk of material misstatement will receive significant substantive procedures.

We then design our final phase audit plan to ensure we obtain sufficient appropriate evidence about the financial statements and disclosures. Specific audit procedures are developed and documented in our audit programs and we develop potential internal control points for further evaluation as to significance and communicate those to staff.

27 Packet Page 105
SPECIFIC AUDIT APPROACH (Continued)
Client Participation in the Risk Assessment Process
Of course, any risk assessment process is incomplete without our clients’ active participation.

We hold meetings with senior finance staff and others within the organization to discuss their views and assessments of risks affecting the financial statements. Our inquiries are backed up by reviews of the annual budget, mid-year budget revisions, internal audit reports, grantor performance and monitoring correspondence and any other pertinent data we deem relevant.

We must also establish two-way communication with the Board and Finance Committee which we typically accomplish by meeting to discuss the audit process and timing, management representations and fraud considerations.

Assessing Risks – Final Phase
Although the majority of our evaluations and testing of internal controls is completed with our interim testing, it is during the final phase that actual year end balances, transactions and disclosures are known and our substantive procedures are employed. These procedures and data often reveal unusual or unexpected results that must be considered in the risk assessment process. Risk assessment processes are iterative and cumulative. That is, we must continually re-evaluate our assessments based on information and procedures gathered. It is not uncommon for an initial assessment and the corresponding substantive audit work to be restructured as a result of new data. Indeed, it is the intent of current audit standards that the audit be responsive to risks.

Our substantive procedures are selected to be responsive to the assessed risk and relevant assertion and typically involve analytical procedures, third-party confirmation, estimation techniques, mini-max tests, trend analyses, recomputations, corroboration with other tests, tests in total, sampling and comparisons to data gathered in other municipal audits.

Risk assessment procedures would be incomplete without an evaluation of the adequacy of our evidence obtained including internal control tests, any significant deficiencies or material weaknesses and substantive test results. These factors are considered prior to the release of our opinion in a final re-assessment process that includes our quality assurance review.

Communication and Coordination
We will meet with you at the start of each phase of work and conduct an exit conference at the end of each phase of work. This will ensure you know everything we do, with plenty of time to address any issues.

Two key objectives for a well-run audit are to ensure timely communication of the audit results and to provide for seamless coordination of the external auditors with staff. The concept is virtually identical to our Accounting Issues Memorandum and detailed Interim and Closing Checklists that we typically prepare for our clients.

28 Packet Page 106
SPECIFIC AUDIT APPROACH (Continued)
The Accounting Issues Memorandum concept was originated by one of our staff over two decades ago to function as a partner’s brief of an engagement’s status. It worked so well we expanded it to all our audits and share it with our clients. It has proven to be an indispensable communication and coordination tool ever since. This informal memo condenses and summarizes the audit status and issues as of the end of our interim work. It includes housekeeping matters, major and minor potential findings, scheduled audit fieldwork start and finish dates, etc. We produce this memo right in your office before the conclusion of our interim work, so you have an idea of what we’ve found so far and whether there are areas that need work.

Our Memorandum on Internal Control is drafted at year-end and may include significant issues raised with our interim phase Accounting Issues Memorandum as well as issues arising from our year-end work. We review a draft with you, so that you will have plenty of time to consider the facts and discuss our findings before the audit results are presented to the Board.

Prompt Service and Delivery of Reports
We have always focused on reducing financial statement turn-around time and we have never missed a deadline. We normally complete the review of the final draft of the financial statements on the last day of our field-work in our clients’ offices or within two weeks thereafter.

Our audit strategy emphasizes detail planning and coordination of our staff and client staff to complete the audit as efficiently as possible. We have found that completing all our work and our reports as part of our field-work dramatically reduces the time required to issue final reports to our clients.

Our strategy allows our clients ample time to review all report drafts before issuance, while ensuring that all reports are issued timely. Many clients have been able to advance the date on which their reports are presented to the Finance Committee and Board.

Internal Quality Assurance System
Every one of our audit and assurance engagements has an Engagement Partner responsible for the successful completion of the work as well as ensuring we maintain quality levels that satisfy professional standards. Our very high Partner to staff ratio of one to six is double that of traditional firms. We specifically structure our work for on-site Engagement Partner participation while the audit is being conducted. This structure is by design to ensure we have active on the job oversight of staff and timely completion of the work.

We have always subjected our audit and assurance engagements to a second Quality Assurance Review. This is performed by a second partner that is not involved with the audit.

Use of Electronic Resources
As much as possible, we like to use electronic versions of documents. We find that this makes the audit not only efficient, but ecofriendly. We also set up OneDrive accounts in which files can be transferred regardless of their size.

29 Packet Page 107
SPECIFIC AUDIT APPROACH (Continued)
Confirmations
As requested in the RFP, we confirm that we typically use bank confirmations to vouch cash and investments. From time to time, these confirmations can be difficult to obtain and we can use alternative procedures such as review of the monthly bank statements.

Proposed Segments of the Engagement
Our proposed segmentation of the audit, including staff level and the number of hours to be assigned to each segment of the audit is included below. This proposed segmentation is based on our experience with the City and other similar entities.

Budgeted Hours
Partners
Audit Activities Engagement Supervisor Associates Admin. Total Planning & budget/Confirm/Checklists 2.00 10.00 12.00
Fraud assessment 2.00 2.00 4.00
Minutes-resolutions 6.00 6.00
Supervision/review 12.00 36.00 48.00
Conferences & meetings 8.00 2.00 10.00
Report 12.00 32.00 24.00 4.00 72.00
Management letter 2.00 16.00 18.00
Analytical review 6.00 6.00
Internal Control Evaluation 42.00 42.00
Cash & Investments 40.00 40.00
Revenue/Receivables 26.00 26.00
Capital Assets 32.00 32.00
Disbursements/Payables 21.00 21.00
Payroll/Accrued liabilities 24.00 24.00
Pension (GASB 68) 38.00 38.00
OPEB (GASB 75) 29.00 29.00
Net Position 16.00 16.00
Risk Management 10.00 10.00
Commitment and Contingencies 10.00 10.00
Total Hours: 44.00 88.00 328.00 4.00 464.00

30 Packet Page 108
SPECIFIC AUDIT APPROACH (Continued)
Discussion of Relevant Accounting Issues
We will provide the City with whatever support it needs with regard to gaining an understanding of new pronouncements affecting the financial statements and our audits. Our consistent approach is to provide our clients with advance identification of new GASBs as they are issued.

With every audit, we provide overviews of new pronouncements including effective dates and we review these with City staff.

In the year of implementation, we proforma new disclosures and add on additional data requests to our interim and closing checklists. For complex rules, we prepare course materials and conduct training and education sessions during interim for finance and other affected City staff to ensure they understand the requirements. We include the new GASB provisions as well as any additional resources such as implementation guides, practical application examples and additional technical resources and contacts. After City staff has had a chance to think about the City’s operations, we conduct a follow-up conference to determine the potential impact to the financial statements and audit. In unusual cases we will schedule additional field work before year end to ensure the new rules do not affect year end timing.

Resolving Potential Audit Problems
GASB No. 87, Leases, and Potential Increase in Audit Scope As discussed in the Project Understanding - Discussion of Relevant Accounting Issues Section, our consistent approach is to provide our clients with advance identification of new GASBs as they are issued. With every audit, we provide overviews of new pronouncements including effective dates and we review these with City staff and, in the year of implementation, we proforma new disclosures and add on additional data requests to our interim and closing checklists. However, for the upcoming implementation of GASB Pronouncement 87, Leases, in fiscal year 2022, we anticipate there will be an increase in the audit scope. We will not know the extent of the potential increase in audit scope, if any, until we have additional conversations with City staff, and that change in scope could increase (or even decrease) between now and fiscal year 2022 if the City enters into new lease agreements or terminates existing agreements.

Therefore, once that information is known for fiscal year 2022, we will provide a cost estimate and addendum to the engagement letter that will be based upon our standard hourly rates. 31 Packet Page 109
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.

Responsible
Person
Completed

GENERAL

1. Please provide a copy of the staff report that explains all significant fluctuations of Balance Sheet and Income Statement balances between fiscal years 2019/2020 and 2020/2021.

2. Provide the GFOA comments for the District’s June 30, 2020 CAFR.

3. Please provide FY2021 IS NA Accounts and FY2021 Cash Flows in excel format.

4. Please provide a copy of the XXXXX agreement.

SECTION 3100 – REPORTS

1. Please provide an income statement by account-summary report for the year ended June 30, 2021, which compares budget to actual balances by object.

2. Please provide a Balance Sheet Report as of June 30, 2021. 4100 - CASH AND INVESTMENTS

1. Provide a copy of the Cash and Investment (“Portfolio Management”) Report as of June 30, 2021. This should tie to all General Ledger accounts. Have available the bank statements, bank reconciliation and trustee statements along with a list of outstanding checks and deposits supporting each cash account balance as of June 30.

Please also provide the July 31, 2021 Cash and Investment Report, if ready.

2. Have available all bank & investment statements for July 2021.

3. Provide a copy of the investment policy if revised since our interim work.

4. Provide a copy of the GASB 31 FMV adjustment calculation.

5. Provide the calculation for the overall portfolio rate of return.

6. Please convert the Sympro report related to the GASB 40 footnotes into an excel spreadsheet and provide us with this electronic copy.

7. Please provide SSAE 16 (Soc1 report) reports for US Bank and WestAmerica Banks for fiscal year 2021.

8. Please provide U.S. Bank GASB72 statement detail.

9. Please provide the WestAmerica Collateralization Letter stating the pledged collateral market value as of June 30, 2021.
32 Packet Page 110
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.
4150 - CASH AND INVESTMENTS - GASB 40
Please provide the following for District & Retirement Plan:

1. Sympro reports sorted by Maturity and Institution as of June 30, 2021.

2. Credit rating of all Corporate Bonds (Mutual Funds and Guaranteed Investment Contracts if available) including the rating agency used i.e. Moody’s, Standard and Poor, etc.

3. Provide the dollar amount of all Federal Agency Issues (FNMA, FHLB, FHLMC, etc.) that are classified “Mortgage-Backed Securities” and the dollar amount of all classified as “Debt Securities.”

4. If it is the District’s policy to hold investments to maturity—for all investments that are callable, provide the next call date if it is not included on the Sympro reports.

5. Please provide two “GASB 40 Credit and Interest Rate Risk” Sympro reports.

One sorted by issuer and the other by maturity date.
4300 – ACCOUNTS RECEIVABLES & BILLINGS

1. SUBSEQUENT RECEIPTS REVIEW – Please provide a detail of all receipts > $500,000 received July 1, 2021 through current date. We will be tracing the accrued items to the GL.

2. Provide an accounts and grants receivable detail listing which ties to the General Ledger as of June 30, 2021.

3. Provide us with the bad debt expense figure on Raw Water and Treated Water billings during fiscal year 2021.

4. Provide number of treated water customers and raw water customers as of June 30, 2021.

5. Provide change in billing rate (by percentage) for both treated water and raw water sales from 7/1/20 to 6/30/2021.

6. Provide a breakdown/detail for the accounts receivable footnote. (Footnote #1 section i)
4600 – NOTES & LOANS RECEIVABLE

1. Provide a copy of agreements and/or payment schedules for any new notes or loans receivable, if any.
33 Packet Page 111
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.
4700 – CAPITAL ASSETS

1. Verify that the beginning balances in the capital asset accounts balance to the prior year audit report.

2. Provide the “Summary Lead Schedules” for Property, Plant & Equipment for the District and the Authority. The schedule should include details of additions, retirements, depreciation, and any supporting schedules.

3. Construction in Progress - Prepare a schedule of additions and transfers, which ties to the General Ledger as of June 30, 2021 (“SUMMARY OF WORK IN PROGRESS” REPORT). Include the estimated percentage of completion for construction projects still outstanding at June 30, 2021 as well as the total contracted price of these assets.

4. Construction in Progress – see prior year CAFR, Note 2 – provide a listing of current projects, amounts expended to date, and estimated completion date.

5. Provide a depreciation schedule for the year ended June 30, 2021 that ties to the amount reported for depreciation expense in the General Ledger as of June 30, 2021.

6. Provide a copy of the District’s Capitalization policy if amended since interim fieldwork. Has the City performed an inventory count of assets in FY 2021?

7. GASB 42 – review capital asset detail and evaluate for any potential impairment loss(es). We are available to assist in determine if the loss(es) should be written off and which methodology should be used in recorded the loss(es).

8. GASB Statement 51 – Intangible Assets – determine whether the City has any intangible assets that should be recorded under the provisions of Statement

51. 9. Have any grant-funded capital assets been disposed of during the year? If so please provide us with detail of the disposal and what was done with any funds that were obtained from the disposal.

10. Please provide a detail of total depreciation expense additions for the current fiscal year.

11. Please provide a detail of depreciation expense activity by asset number. 34 Packet Page 112
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.
5100 - SUBSEQUENT DISBURSEMENTS TESTS

1. Please provide a check register from July 1, 2021 through current date.

2. Please provide an accounts payable detail (including vendor names and amounts paid) as of June 30, 2021 that ties to the General Ledger.

3. Please provide a copy of the annual vendor database review. 5200 – ACCRUED PAYROLL & COMPENSATED ABSENCES

1. Accrued Payroll and Compensated Absences – Provide a copy of detail by source of accrued liabilities which ties to the June 30, 2021 General Ledger.

2. Please provide copies of all the quarterly tax returns for the quarters ending 3/31/21 and 6/30/21.
5250 - ADVANCES FOR CONSTRUCTION

1. Please provide a detail of all extension deposits, pending refunds, performance bonds, and billed deposits, which ties to the GL as of June 30, 2021. 5400 – LONG-TERM DEBT

1. Please provide a long-term debt leadsheet showing the beginning balance (which ties to the prior year CAFR), additions, payments, defeasances and ending balance. The ending balance should tie to the general ledger at June 30, 2021.

2. Provide the same leadsheet for contracts payable at June 30, 2021.

3. Provide documentation for any new debt issues or contracts issued subsequent to our interim work.

4. Provide the “FY2021 Interest Expense by Formula” schedule for long-term debt.

5. If there were any arbitrage reports performed subsequent to the interim audit, please provide a copy.

6. Please provide journal entry, official statement and maturity schedule for debt issued subsequent to interim audit.

7. Short term borrowing - Please provide the total outstanding balance of commercial paper as of June 30, 2021 (see footnote 5, page 48 of prior year financial statements).

8. Please provide the extended lines of credits for all debt issuances (see footnote 6f of prior year financial statements).

9. Does the district have any other lines of credit, used or unused? If so, please provide a copy.
5500 – NET POSITION

1. Please complete the “Net Investment in Capital Assets Worksheet,” attachment. 35 Packet Page 113
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.
6100 – COMMITMENTS AND CONTINGENCIES

1. Provide information on any events that occurred “subsequent” to June 30 (if material), including any new debt issuances.

2. Provide a schedule of any transactions with officials, employees or other related parties.

3. GASB 49 – Does the District have any properties that are susceptible to GASB 49 (Pollution Remediation) If yes, please provide detail.

4. What are the District’s procedures for the following:
a.) To identify subsequent events
b.) To identify the existence of material subsequent events c.) To identify the status of items unresolved as of the balance sheet date d.) Reports on compliance issued since the financial statement date 5900 - PENSION PLAN

1. Provide the “Retirement Contributions” report for FY 2020/2021.

2. Provide an electronic and paper copy of the Wells Fargo statement for the “District Retirement Plan – Consolidated Statement – Periodic Accrual-Basis Statement for July 01, 2020 to June 30, 2021” (this report is normally about 350 pages long).

3. Provide any new amendment to the Trust agreement, if any.

4. Please provide the GASB 68 Report for June 30, 2021 as soon as it is available.

6. Provide the amount of active plan members and the amount of retirees/beneficiaries receiving benefits.
5700 – SELF INSURANCE

1. Provide a listing of any litigation the Risk Management Officer is currently handling > $5,000, including a brief description of the claim and expected settlement amounts.

2. Provide a copy of the “Liability Claims Log” as of June 30, 2021, providing detail on each claim as to description, demand, reserve, paid loss, etc. for both general liability claims and workers’ compensation claims.

3. Provide the amounts the District paid for current year coverage for general liability and workers compensation. (See CAFR footnote 9)

4. Provide a copy of the Member’s Certificate of Coverage, Insurance provider SDRMA applicable from 7/1/2020-7/1/2021.

5. Provide a copy of the General Liability and Workers Compensation Loss Run as of 6/30/2021.
36 Packet Page 114
CLIENT

CLOSING CHECKLIST
FYE JUNE 30, 2022
We will begin our final fieldwork on _____, 2022. Please label requested documents to correspond with the following list, and have all of the following items available to us on that morning. . Please feel free to e-mail me items as they come available.

We will need the Section 3100 items by DATE.
5600 - GASB 75 – OPEB

1. Provide the amount of active plan members and the amount of retirees/beneficiaries receiving benefits.

2. Provide the actual amount paid for benefits in FY ending June 30, 2021.

3. Provide the amount paid into the Trust for the year ending June 30, 2021.

4. Provide the Wells Fargo Trust Bank Statement for 6/30/2021.

5. Please provide the fiscal year 2021 OPEB Calculation.

6. Please provide the report for the GASB 75 information as of 6/30/2021 to include in the footnotes (please send this to Whitney as soon as it is available).

7. Please provide the most current OPEB Trust Agreement. The most recent we have on file is with Union Bank, N.A. dated in September 7, 2011.

SINGLE AUDIT

1. Provide us with a final copy of the Schedule of Expenditures of Federal Awards. Please make sure ALL federally-funded grants are included on this schedule. Indicate on the schedule the expenditure account number for each related federal grant.

Please note that for the purpose of the single audit report, the expenditures for each grant should include only Federal dollars. Do not include local matching or non-federal portion.

2. Please provide update related to FEMA Grant Funds that the District applied for in FY 2021. If received, please provide remittances of grant funds received.

Please also provide all reimbursement request for FY 2021. 37 Packet Page 115

CITY OF SEASIDE

STAFF REPORT
Item No.: 8.H.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Rick Medina, Senior Planner
DATE: June 2, 2022
SUBJECT: ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO

EXECUTE A PROFESSIONAL SERVICES AGREEMENT WITH EMC

PLANNING GROUP, INC FOR PREPARATION OF AN INITIAL

STUDY FOR REVISONS TO THE HOTEL COMPONENT OF THE

SEASIDE RESORT PROJECT FOR AN AMOUNT NOT TO EXCEED
$100,000.00

RECOMMENDATION
Adopt the resolution authorizing the City Manager to execute a contract agreement with EMC Planning Group, Inc in an amount not to exceed One Hundred Thousand dollars ($100,000.00) for the environmental review of a revised design and site layout of the 330 room hotel project on Seaside Resort Project site. These costs are fully reimbursable by the developer.

BACKGROUND

PURPOSE
Contracts for professional services which exceed $25,000.00 must be reviewed and approved by the City Council.

The Seaside Resort Project was approved by the City of Seaside City Council and Redevelopment Agency on July 7, 2005. The location Map of the Seaside resort project is provided as Attachment 2. The approvals included a vesting tentative map (TM- 01- 03), design review of the entire project (BAR-01-27), site plan review for the hotel (SPR-01- 03), a use permit for on-sale alcoholic beverages (UP-04-22), a use permit for timeshares (UP- 01-20), a use permit for residential uses (UP-01-21), and a Conveyance Agreement and Disposition and Development Agreement between the City and the developer. An environmental impact report was certified for the proposed development.

The approvals authorized development of a 330 room hotel, 170 timeshare units (225 Packet Page 116

Item No. 8.H. Page 2 of 3
units if each lock-off portion is rented separately), and 125 single family residential lots.

The Disposition and Development Agreement was revised in June 2019 and became the Second Amended Disposition and Development Agreement and the Seaside Resort Project property site was sold in late 2019 in accordance with that agreement. The development of the 125 single-family homes is currently underway.

In accordance with an Addendum to the Second Amended Disposition and Development Agreement, the original developer, Seaside Resort Development (SRD), has conveyed its ownership of the hotel parcel to KDG Capital. KDG Capital has submitted a design review application for the construction of a Grand Hyatt Hotel that includes the same number of guest rooms (330 Rooms) as originally approved but will include an additional 102,000 square feet of floor area. City staff has determined that the increase in size for the hotel will require the preparation of an Initial Study per the California Environmental Quality Act Guidelines to provide a comparison of the environmental factors of the new design with those that were assessed in the FEIR to verify that the revised design and site layout will remain consistent with the findings, conditions, and Mitigation Measures adopted for the Seaside Resort Project.

A request for Scope and Budget to complete the environmental review services was sent to EMC Planning Inc.as they have prepared all the previous environmental documents. Staff recommended EMC as the selected Project Environmental Review Consultant based on their previous knowledge and information about the site, its history and the environmental documents and the following strengths.

1. EMC’s demonstrated experience and success in managing projects of similar nature and scope, such as the Veteran’s Cemetery and other Fort Ord projects.

2. EMC’s demonstrated understanding of the Project and the complex issues and constraints associated with development of the former Fort Ord property.

3. The firm’s capacity and commitment to dedicate the resources, including key principal staff, is required to provide the solicited project environmental review services within a timeframe of 20 weeks and budget to accommodate the necessary special project studies (Aesthetics, Air Quality, Green House Gas, Trip Generation and Vehicle Miles Traveled, Water, Sewer) for the complete analysis of the project in accordance with the CEQA Checklist.

FISCAL IMPACT
The approval of this contract agreement will have no financial impact to the City’s General Fund. Prior to the execution of the Environmental Services Contract provided as Exhibit “A” to Attachment 1, the “applicant” is responsible for providing the City with a deposit in the amount of $100,000.00 to cover the entire cost of the contract. The applicant is also obligated to reimburse the City for its actual out-of-pocket costs and expenses in fulfilling its obligations in reviewing and processing the design review application.

Packet Page 117

Item No. 8.H. Page 3 of 3
The Consultant is to bill the City on a monthly basis and the City is to remit payment within twenty (20) working business days of receiving the invoice. Under the contract agreement, unpaid and outstanding monthly bills (“Outstanding Bills”) plus work that the Consultant has performed, but not yet billed to the City, as well as and including any work being performed by sub-consultants and Consultant (“Work In Progress”) may not exceed Dollars One Hundred Thousand Dollars ($100,000.00). If at any time the Consultant’s Outstanding Bills plus Work In Progress equals $100,000.00, the Consultant shall immediately stop work and send the City a written notice informing the City that the Consultant has stopped work until a payment is received so that the combined amount of Outstanding Bills and Work In Progress is less than $100,000.00.

Furthermore, with the execution of this contract agreement, the Consultant acknowledges and agrees that any and all work performed over the $100,000.00 cap is done at the Consultant’s full risk of not being paid unless the contract has been amended to address what issues or need for additional studies in the preparation of the Initial Study have arisen to justify an increase in the project budget.

ATTACHMENTS

1. Attachment 1 - Draft RESOLUTION EMC Planning Inc Contract

2. Attachment 1 Exhibit A - CEQA Compliance Contract

3. Exhibit A - EMC Planning Inc CEQA Compliance Proposal

4. Attachment 2 - Location Map
Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
Packet Page 118
RESOLUTION NO.

A RESOLUTION OF THE CITY OF SEASIDE, AWARDING A CONSULTANT

CONTRACT TO EMC PLANNING GROUP, INC TO PROVIDE

ENVIRONMENTAL REVIEW PROJECT MANAGEMENT SERVICES FOR THE

PROCESSING OF A DESIGN REVIEW APPLICAGTION FOR THE

PROPOSED SEASIDE RESORT HOTEL AND AUTHORIZING THE CITY
MANAGER TO EXECUTE THE CONTRACT FOR AN AMOUNT NOT-TOEXCEED ONE HUNDRED THOUSAND DOLLARS ($100,000.00).

WHEREAS, KDG Capital (the “applicant”), plans to seek certain land use entitlements and other regulatory approvals for the proposed Seaside Resort Hotel (the “Project”); and
WHEREAS, the City of Seaside has certain regulatory jurisdiction over various aspects of the Project since the Project is located within the jurisdiction of the City of Seaside (the “City”), and
WHEREAS, the project would be subject to the preparation of an Initial Study per the requirements and guidelines of the California Environmental Quality Act (CEQA); and
WHEREAS, EMC Planning Inc. previously prepared the environmental documents for the Seaside Resort Development and was selected as the most qualified to perform this work based on the firm’s familiarity with the proposed development project, professional qualifications, experience with the other projects on the Former Fort Ord, and sufficient staffing capabilities provide the solicited project management services within the required timeframe and budget.

NOW, THEREFORE, BE IT RESOLVED that the City of Seaside City Council hereby awards a consultant contract agreement to EMC Planning Group, Inc. to provide project environmental review services for the processing of land use entitlements and regulatory approvals for the proposed Seaside Resort Hotel Packet Page 119
and authorizes the City Manager to execute a contract for a maximum not to exceed amount of One Hundred Dollars ($100,000.00) per the fee estimate/budget outlined in the contract agreement, in substantially similar form as provided in Exhibit A.

PASSED AND ADOPTED at a regular meeting of the Seaside City Council held on the 2nd of June, 2022, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCIL MEMBERS:

___________________________
Ian N. Oglesby
Mayor
_________________________
Dominique L. Davis
City Clerk
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Rev. 2/19 Page 1 Police Commander Recruitment

CITY OF SEASIDE

PROFESSIONAL SERVICES AGREEMENT
Seaside Resort (Grand Hyatt) CEQA Compliance
This agreement is made by and between the City of Seaside (City), and EMC (Consultant).

A. Engagement: The City agrees to engage the Consultant to provide CEQA Compliance for the Seaside Resort Hotel (Grand Hyatt) as outlined in Attachment A.

B. Relationship: The Consultant is an independent contractor and is not an agent or employee of the City.

C. Compensation: The City shall pay Consultant professional fees in an amount not to exceed $100,000.00. (One Hundred Thousand Dollars).

D. Expense Reimbursement: City will reimburse for agreed upon expenses upon submission of receipts.

E. Method of Payment: The City shall pay within 30 days in accordance with Consultant’s Fee Schedule, attached hereto, upon receipt of a written invoice from Consultant detailing services rendered.

F. Term: The term of this agreement shall commence on June 3, 2022 and terminate November 1, 2022.

G. Termination: This agreement may be terminated; (a) by either party at any time for failure of the other party to comply with the terms and conditions of this Agreement; (b) by either party upon 10 days prior written notice to the other party; or (c) upon mutual written agreement of both parties. In the event of termination, the Consultant shall stop work immediately and shall be entitled to compensation for professional fees and expense reimbursement to the date of termination and for any work necessitated by that termination.

H. Indemnity: To the fullest extent permitted by law, Consultant shall indemnify and hold harmless Agency and any and all of its officials, employees and agents (“Indemnified Parties”) from and against any and all losses, liabilities, damages, costs and expenses, including legal counsel’s fees and costs, caused in whole or in part by the negligent or wrongful act, error or omission of Consultant, its officers, agents, employees or subconsultants (or any agency or individual that Consultant shall bear the legal liability thereof) in the performance of services under this agreement. Consultant’s duty to indemnify and hold harmless Agency shall not extend to the Agency’s sole or active negligence.

Packet Page 121

I. Duty to Defend: In the event the Agency, its officers, employees, agents and/or volunteers are made a party to any action, lawsuit, or other adversarial proceeding arising from the performance of the services encompassed by this agreement, and upon demand by Agency, Consultant shall defend the Agency at Consultant’s cost or at Agency’s option, to reimburse Agency for its costs of defense, including reasonable attorney’s fees and costs incurred in the defense of such matters to the extent the matters arise from, relate to or are caused by Consultant’s negligent acts, errors or omissions. Payment by Agency is not a condition precedent to enforcement of this provision. In the event of any dispute between Consultant and Agency, as to whether liability arises from the sole or active negligence of the Agency or its officers, employees, or agents, Consultant will be obligated to pay for Agency’s defense until such time as a final judgment has been entered adjudicating the Agency as solely or actively negligent. Consultant will not be entitled in the absence of such a determination to any reimbursement of defense costs including but not limited to attorney’s fees, expert fees and costs of litigation.

J. Insurance: Consultant shall maintain prior to the beginning of and for the duration of this Agreement insurance coverage as follows:

Professional liability (errors & omissions) insurance. Consultant shall maintain professional liability insurance that covers the Services to be performed in connection with this Agreement, in the minimum amount of $1,000,000 per claim and in the aggregate. Any policy inception date, continuity date, or retroactive date must be before the effective date of this agreement and Consultant agrees to maintain continuous coverage through a period no less than two years after completion of the services required by this agreement.

General liability insurance. Consultant shall maintain commercial general liability insurance with coverage at least as broad as Insurance Services Office form CG 00 01, in an amount not less than $1,000,000 per occurrence, $2,000,000 general aggregate, for bodily injury, personal injury, and property damage. The policy must include contractual liability that has not been amended. Any endorsement restricting standard ISO “insured contract” language will not be accepted.

Automobile liability insurance. Consultant shall maintain automobile insurance at least as broad as Insurance Services Office form CA 00 01 covering bodily injury and property damage for all activities of the Consultant arising out of or in connection with Work to be performed under this Agreement, including coverage for any owned, hired, non-owned or rented vehicles, in an amount not less than 1,000,000 combined single limit for each accident.

Workers’ compensation insurance. Consultant shall maintain Workers’ Compensation Insurance (Statutory Limits) and Employer’s Liability Insurance (with limits of at least $1,000,000).

Packet Page 122

Consultant shall submit to City, along with the certificate of insurance, a Waiver of Subrogation endorsement in favor of City, its officers, agents, employees and volunteers.

K. Project Management. The Senior Planner will represent the City for all purposes under this Agreement. The Project Manager will be Consultant’s point of contact with respect to performance, progress and execution of the Services.

The City may designate an alternate Project Manager from time to time.

L. Ownership of Work Product:
a. Ownership of all imagery, reports, data, studies, surveys, charts, memoranda, and any other documents which are developed, compiled, or produced as a result of this agreement, whether or not completed, shall vest with the City.
b. Materials developed under this agreement are the property of the City and may be used by the City as it sees fit, including the right to distribute, review or publish the same without limitation.
c. The City agrees to hold Consultant harmless from all damages, claims, expenses, and losses arising out of any reuse of the plans, specifications, drawings, maps, models, computer files and other documents for purposes other than those described in this Agreement, unless written authorization of Consultant is first obtained.
d. Notwithstanding the foregoing, Consultant will retain sole and exclusive ownership of all right, title and interest in and to its intellectual property and derivatives thereof which no data or confidential information of the City was used to create and which was developed entirely using Consultant’s own resources. To the extent Consultant’s intellectual property is necessary for the City to use the services provided, Consultant will grant to the City a non-exclusive, royalty-free license to Consultant’s intellectual property solely for the City’s use of such services.

M. Conflict of Interest
a. Consultant shall at all times avoid conflicts of interest, or the appearance of conflicts of interest, in the performance of this Contract. b. If City determines Consultant comes within the definition of Consultant under the Political Reform Act (Government Code §87100 et seq.) Consultant shall complete and file and shall require any other person doing work under this Agreement to complete and file a "Statement of Economic Interest" with City disclosing Consultant’s and/or such other person’s financial interests.

N. Miscellaneous:
a. The entire agreement between the parties with respect to the subject matter hereunder is contained in this agreement.

Packet Page 123

b. Neither this agreement nor any rights or obligations hereunder shall be assigned or delegated by the Consultant without the prior written consent of the City.
c. This agreement shall be modified only by written agreement duly executed by the City and the Consultant.
d. Should any of the provisions hereunder be found to be invalid, void or voidable by a court, the remaining provisions shall remain in full force and effect.
e. This agreement shall be governed by and construed in accordance with the laws of the State of California.
f. All notices required or permitted under this agreement shall be deemed to have been given if and when deposited in the United States mail, properly stamped and addressed to the party for whom intended at such party’s address listed below, or when delivered personally to such party. A party may change its address for notice hereunder by giving written notice to the other party.

Wherefore, the parties have entered into this agreement as of the later of the dates stated below.

Approved:

Dated: ____________________ Consultant: EMC Planning Group By: _________________________
Title: _________________________
Address: ____________________________
_____________________________
Dated: _____________, 2022 City of Seaside:
_______________________
By: Roberta Greathouse
Title: Acting City Manager
Packet Page 124
Proposal
Seaside Resort (Grand Hyatt)
CEQA Compliance
May 4, 2022
Prepared by
EMC Planning Group
Packet Page 125
This document was produced on recycled paper.

PROPOSAL

SEASIDE RESORT (GRAND HYATT)

CEQA COMPLIANCE

PREPARED FOR
City of Seaside
Rick Medina
440 Harcourt Avenue
Seaside, CA 93955

PREPARED BY
EMC Planning Group Inc.
301 Lighthouse Avenue, Suite C
Monterey, CA 93940
Tel 831.649.1799
Fax 831.649.8399
Teri Wissler Adam, Senior Principal
[email protected]
www.emcplanning.com
May 4, 2022
Packet Page 126
Table of Contents

1.0 SCOPE OF WORK .............................................................................................................. 1-1

1.1 Project Understanding ........................................................................................................... 1-1

1.2 Phase I – Addendum or Supplemental EIR ....................................................................... 1-1

1.3 Phase II – EIR Addendum ................................................................................................... 1-6

1.4 Phase II – Supplemental EIR ............................................................................................... 1-7

2.0 BUDGETS AND SCHEDULES ............................................................................................ 2-1 Packet Page 127
Section 1 Scope of Work 1-1 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022

1.0 Scope of Work

1.1 Project Understanding
The City of Seaside approved the Seaside Resort project in 2004 following certification of the project EIR. The Seaside Resort project included a 268,567 square foot hotel with 330 guest rooms, a spa, conference center, restaurant, bar, kitchen, administration and service area. While other components of the Seaside Resort project have been developed, the hotel component has not been developed.

The City has received an application for a Grand Hyatt hotel with the same number of guest rooms, but includes an additional 102,000 square feet of conference space and restaurants.

The City has determined that additional CEQA compliance will be necessary, likely an addendum EIR or a supplemental EIR. The following scope of work is presented in two phases. The first phase would be to conduct the analysis to determine whether an addendum or supplemental EIR.

The second phase will be to prepare either the EIR addendum or the supplemental EIR.

1.2 Phase I – Addendum or Supplemental EIR
Phase I consists of the analysis necessary to determine if an addendum EIR or supplemental EIR is required. All documentation will be provided electronically.

Task I-1 Project Management
This task includes attendance at eight (8) hours of meetings (virtual or in-person) and telephone conferences, providing CEQA consultation to City staff, managing the EMC Planning Group team, and general administration tasks.

Task I-2 Research and Development
This task includes the following:
 Obtain and review the current project (Grand Hyatt) application and plans (hereinafter “proposed project”);
 Review of the 2002 to 2004 draft and final EIRs for the Seaside Resort Project;  Obtain from the City of Seaside all of the adopted addendums to the original EIR: early research indicates there could be four addendums;
Packet Page 128
Section 1 Scope of Work 1-2 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022  Obtain an update of the development which has occurred associated with the Seaside Resort Project in order to present the existing setting; and
 Review the existing general plan and general plan EIR and gain an understanding of the status of the general plan update in process.

Task I-3 Technical Analysis
The following technical analysis would be completed in order to determine whether an addendum EIR or a supplemental EIR is appropriate for the proposed project.

Emissions Modeling
The proposed project would result in an increase in criteria air emissions during construction and operations. The project site is located within the North Central Coast Air Basin. Air emissions for the original, approved project were analyzed in 2002 using URBEMIS emissions modeling software, with an assumed operational date of 2004. Since that time, the California Air Resources Board (CARB) developed the California Emissions Estimates Model (CalEEMod), which provides greater flexibility in determining emissions by County, air basin, or air district, and has replaced URBEMIS as the industry standard for modeling land use emissions. CalEEMod is accepted by the Monterey Air Resources District (air district), which is the local air district tasked with administration of air quality policies and regulations in the North Central Coast Air Basin. Project criteria air pollutant and greenhouse gas (GHG) emissions generated by construction and operations for the approved project and proposed project will be estimated using the most recent version of CalEEMod.

The following tasks will be completed:
 Review background information from the approved project to identify sources of criteria air pollutants and GHG emissions to develop model data inputs for the approved project;  Review the project description and information to identify proposed sources of criteria air pollutants and GHGs and to develop the model data inputs for the proposed changes to the project;
 Four model runs, existing, proposed unmitigated, and proposed with mitigation (two runs), will be conducted to quantify the criteria pollutants and GHG emissions during construction and operations of the overall project; and
 Assumptions, methodology, and modeled results will be presented in a technical memorandum for use as an appendix to the CEQA document.

Air Quality (Criteria Air Pollutants) Analysis
A comparison of unmitigated CalEEMod model results for the approved and proposed project will be conducted to inform the determination of whether an addendum EIR or a supplemental EIR should be prepared. The appropriate impact analysis will be prepared.

Packet Page 129
Section 1 Scope of Work 1-3 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022 The following tasks will be completed:
 Describe the physical and climatological characteristics of the air basin, existing air pollutant conditions, and health effects of air pollutants;
 Conduct a consistency analysis to determine if the proposed project is consistent with the air district air quality management plan;
 Review current air district documents, policies, and regulatory requirements applicable to the proposed project;
 Compare modeled criteria air pollutant emissions results to the air district’s impact thresholds to determine if the proposed project would result in significant impacts from criteria air pollutant emissions;
 Identify project sources of hazardous air pollutants or odors and health risks associated with them, as well as any existing or planned nearby sensitive receptors that could be affected; and  Present mitigation measures to reduce significant impacts to a less-than-significant level.

Greenhouse Gas Emissions Analysis
Based on the CalEEMod results, GHG emissions for the approved and proposed projects will be projected and compared for informational purposes. The significance of GHG impacts will be based on the most current guidance for assessing GHG impacts adopted by the Bay Area Air Quality Management District and the Sacramento Air Quality Management District. The guidance from both districts is performance based. That is, if a new project incorporates best management practices related to natural gas and electric vehicle infrastructure, and meets vehicle miles traveled thresholds, the project GHG impact can be considered less than significant. EMC Planning Group will work with the City and the applicant to discuss these performance standards and if and how to incorporate them into the proposed project.

The following tasks will be completed:
 Clarify the project description with the applicant to ascertain whether any GHG reduction features are incorporated into it;
 Present the performance-based GHG reduction guidance from the Bay Area Air Quality Management District and the Sacramento Air Quality Management District to identify the context for determining GHG impact significance;
 Collaborate with the City and the applicant on the feasibility of incorporating natural gas and electric vehicle infrastructure performance measures into the proposed project. If infeasible for the proposed project, explore the potential of incorporating these measures into unconstructed components of the approved project; and
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Section 1 Scope of Work 1-4 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022  If the performance measures cannot be fully incorporated, identify the volume of GHG emissions that would not be avoided. Identify the impact as significant. Propose mitigation to require that other GHG reduction measures be incorporated into the proposed and/or potentially the unbuilt components of the approved project to avoid an equivalent volume of GHG emissions.

The ability to utilize the performance-based approach is contingent on the proposed project vehicle miles traveled impact being less than significant. It is expected that this determination can be made, as would be discussed in the traffic impact analysis described below.

Energy Analysis (If Supplemental EIR Only)
The three primary sources of project energy consumption from new development typically include fuel use in vehicles traveling to and from the project site, and natural gas and electricity use in buildings. As the proposed project is not expected to generate new vehicle trips, project demand for building energy use will be calculated and reported for informational purposes. The thresholds of significance for energy impacts are qualitative. Consequently, potential impacts will be discussed in this context. The proposed project will be required to comply with uniformly applied regulations for energy efficiency and renewable energy, and to reduce GHG emission via measures that also reduce energy demand; applicable regulations and GHG reduction measures will be discussed to identify how energy demand will be moderated.

The following tasks will be completed:
 Report energy demand from on-site use of natural gas and electricity at buildout of the proposed project based on the modeled CalEEMod results;
 Identify transportation fuel demand using VMT input from CalEEMod as an input to EMFAC;  Present thresholds of significance based on the CEQA Guidelines;  Identify regulatory requirements that would reduce energy demand from the proposed project;  Describe energy demand reduction that would occur by implementing best management practices (meeting performance standards) and/or mitigation measures for GHG impacts, if any;  Identify energy impacts; and
 Present mitigation measures to reduce energy consumption, if necessary.

Trip Generation and Vehicle Miles Traveled
As a subconsultant to EMC Planning Group, Hexagon Transportation Consultants will review trip generation and vehicle miles traveled (VMT). A traffic impact analysis was completed for the Seaside Resort Project in 2000. The project, as evaluated in the 2000 traffic study and approved by the City in 2004, consisted of a 330-room hotel with supporting spa and conference center space. The applicant now proposes to increase the amount of supporting convention center and restaurant Packet Page 131
Section 1 Scope of Work 1-5 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022 space. However, there is no proposed change to the number of hotel rooms. The supplemental transportation review will document consistency with the completed 2000 traffic report for the adjusted project description.

Since the proposed adjustments will not result in an increase in the number of proposed hotel rooms upon which trip estimates are based, we do not anticipate that the project changes will affect the results presented in the original transportation study for the project. Therefore, the scope will be limited to the following tasks:
 Compare trip generation for the new project description against that of the original project description utilizing past and current Institute of Transportation Engineers (ITE) trip rates. This comparison will identify the estimated change in project-generated traffic associated with the proposed new project description.
 Review the analysis for consistency. A discussion of the adjusted project description effects on the 2000 analysis will be completed. However, this scope does not include the update of any part of the 2000 traffic analysis.
 In a brief draft memorandum for review by the City of Seaside staff, summarize the findings.

The memorandum will document the effects of the adjusted project description and consistency with the findings of the 2000 traffic study. Hexagon will respond to editorial comments on the draft memorandum and prepare a final memo.

Water Demand Analysis
This analysis will address the potential increase in water demand for the project as currently proposed, and whether the project would substantially decrease groundwater supplies or conflict with the applicable sustainable groundwater management plan. The following scope of work is proposed:
 Review the Marina Coast Water District 2020 Urban Water Management Plan;  Review the May 2020 Marina Coast Water District Water Master Plan;  Consult with City staff and Marina Coast Water District regarding the current, projected water demand for the proposed project;
 Compare the project water demand in the 2000 EIR with the currently projected water for the proposed project;
 Consult with City staff regarding the City’s ability to allocate additional water to the project, if necessary;
 Discuss the applicable sustainable groundwater management plan and whether or not the project would conflict with the plan;
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Section 1 Scope of Work 1-6 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022  Determine if the proposed project would result in a significant impact associated with water demand and identify mitigation measures, if necessary.

Sewer Generation Analysis
This analysis will address the potential increase in sewer generation for the project as currently proposed, and whether the Marina Coast Water District has the ability to serve the project. The following scope of work is proposed:
 Review the May 2020 Marina Coast Water District Sewer Master Plan;  Consult with City staff and Marina Coast Water District regarding the current, projected sewer generation for the proposed project;
 Compare the sewer generation in the 2000 EIR with the currently projected sewer generation for the proposed project; and
 Determine if the proposed project would result in a significant impact associated with sewer generation and identify mitigation measures, if necessary.

Aesthetics
 Review the aesthetics analysis and conclusions in the certified EIR;  Review the currently-proposed project, focusing on mass and height;  Determine if the project is consistent with the City’s design requirements;  Compare the proposed project’s aesthetic impacts with those identified in the certified EIR;  Draw conclusions regarding the proposed project’s aesthetic impact compared with the impacts in the certified EIR;
 Identify additional impact and mitigation measures, if necessary.

1.3 Phase II – EIR Addendum
If the conclusions of the analysis in Phase I above indicate that only an addendum to the previouslycertified EIR is required, then following tasks would be conducted:

Task II-1 Draft EIR Addendum with Findings
A draft EIR addendum will be prepared for review and comment by City staff.

Task II-3 Final EIR Addendum with Findings
A final EIR addendum will be prepared will be prepared for use by the City’s decision makers.

Packet Page 133
Section 1 Scope of Work 1-7 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022 Task II-7 Public Hearings
EMC Planning Group staff will attend two (2) public hearings to answer questions on the environmental analysis.

Task II-8 Notice of Determination
Upon project approval, EMC Planning Group will prepare the notice of determination and file it with the County Clerk and the State Clearinghouse. The budget does not include the County or State Clearinghouse fees.

1.4 Phase II – Supplemental EIR
If the conclusions of the analysis in Phase I above indicate that a supplemental EIR is required, then following tasks would be conducted:

Task II-1 Notice of Preparation and Tribal Consultation This task includes preparing a draft and final notice of preparation and sending the notice to those on the City’s distribution list, as well as to the State Clearinghouse and the County Clerk.

This task also includes assisting the City with Tribal consultation by preparing a draft letter for the City to send to any tribes that may have requested to be notified.

Task II-2 Administrative Draft Supplemental EIR
An administrative draft supplemental EIR will be prepared for review and comment by City staff.

Task II-3 Proof Draft Supplemental EIR
A proof draft supplemental EIR will be prepared for review and comment by City staff.

Task II-4 Public Review Draft Supplemental EIR (Noticing and Distribution)
A public review draft supplemental EIR will be prepared for circulation. This task includes electronic submittals to the State Clearinghouse, paper notices to those on the City’s distribution list to review the draft supplemental EIR, which will be available on the City’s website. Hard copies are not included in the budget.

Task II-5 Administrative Final Supplemental EIR
An administrative final supplemental EIR will be prepared for review and comment by City staff.

The final EIR will include comments received during the public review period, responses to those comments, and changes to the draft EIR, if necessary.

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Section 1 Scope of Work 1-8 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022 Task II-6 Proof Final Supplemental EIR
A proof final supplemental EIR will be prepared for review and comment by City staff.

Task II-6 Final Supplemental EIR
A final supplemental EIR will be prepared for use by the City’s decision makers.

Task II-7 CEQA Findings and Mitigation Monitoring Program Draft CEQA findings will be prepared for review and comment by City staff. A final set will be prepared for use by the City’s decision makers.

A draft and final mitigation monitoring and reporting program will be prepared to supplement the approved project program.

Task II-8 Public Hearings
EMC Planning Group staff will attend two (2) public hearings to answer questions on the environmental analysis.

Task II-9 Notice of Determination
Upon project approval, EMC Planning Group will prepare the notice of determination and file it with the County Clerk and the State Clearinghouse. The budget does not include the County or State Clearinghouse fees.

Packet Page 135
Section 2 Budgets and Schedules 2-1 EMC Planning Group
Seaside Resort (Grand Hyatt) CEQA Compliance May 4, 2022

2.0 Budgets and Schedules
A budget and schedule are provided for both an addendum EIR and supplemental EIR on the following pages.

Packet Page 136
Task
Staff Senior Principal Principal Associate Planner Assistant Planner Graphics Production Manager Admin./ Production Billing Rate (Per Hour) $250.00 $225.00 $150.00 $125.00 $95.00 $125.00 $115.00I-1. Management & Administration 13 0 12 0 0 0 3 28 $5,395.00I-2. Research & Development 1 0 16 4 0 0 0 21 $3,150.00Admin Draft EIR 38 59 65 1 6 4 2 175 $33,950.00II-1. Draft EIR Addendum with Findings 8 8 20 0 2 2 1 41 $7,355.00II-2. Final EIR Addendum with Findings 1 0 4 0 0 2 4 11 $1,560.00II-3. Public Hearings (2) 0 16 0 0 0 0 0 16 $3,600.00II-4. Notice of Determination and Filing 0010001 2 $265.00Subtotal (Hours) 61 83 118 5 8 8 11 Total Hours Total Cost Subtotal (Cost) $15,250.00 $18,675.00 $17,700.00 $625.00 $760.00 $1,000.00 $1,265.00 294 $55,275.00 Additional Costs
Production CostsTravel CostsPostal/DeliverablesMiscellaneousAdministrative Overhead 10%TotalHexagon Transportation ConsultantsSubconsultant Overhead 10%Total Total Costs
NOTE: This proposed budget is valid for 90 days
$100.00$396.00
$36.00
$160.00
$50.00$50.00
$4,000.00
$60,071.00
$400.00
$4,400.00
Seaside Resort Hotel (Grand Hyatt) Addendum EIR Budget
EMC Planning Group Inc.

Subconsultant Fees
Total
Hours Total Cost
Packet Page 137
Task
Staff Senior Principal Principal Associate Planner Assistant Planner Graphics Production Manager Admin./ Production Billing Rate (Per Hour) $250.00 $225.00 $150.00 $125.00 $95.00 $125.00 $115.001. Management & Administration 13 8 12 0 0 0 3 36 $7,195.00

2. Research & Development 1 8 8 8 0 0 0 25 $4,250.00

3. Notice of Preparation/Tribal Consultation 0 4 8 0 4 2 0 18 $2,730.00 Admin Draft EIR 42 84 131 10 8 8 2 285 $52,290.005. Proof Draft SEIR 0 8 8 4 2 6 0 28 $4,440.00

6. Draft SEIR (Noticing & Distribution) 1 6 8 0 0 6 4 25 $4,010.00

7. Administrative Final SEIR 4 8 40 8 0 0 8 68 $10,720.008. Proof Final SEIR 2 6 8 0 0 0 6 22 $3,740.00

9. Final SEIR 0 4 4 0 0 0 4 12 $1,960.00

10. CEQA Findings 2 8 8 0 0 0 1 19 $3,615.00

11. Public Hearings (2) 0 16 0 0 0 0 0 16 $3,600.00

12. Notice of Determination and Filing 0010001 2 $265.00 Subtotal (Hours) 65 160 236 30 14 22 29 Total Hours Total Cost Subtotal (Cost) $16,250.00 $36,000.00 $35,400.00 $3,750.00 $1,330.00 $2,750.00 $3,335.00 556 $98,815.00 Additional Costs
Production CostsTravel CostsPostal/DeliverablesMiscellaneousAdministrative Overhead 10%TotalHexagon Transportation ConsultantsSubconsultant Overhead 10%Total Total Costs
NOTE: This proposed budget is valid for 90 days
Seaside Resort Hotel (Grand Hyatt) Supplemental EIR Budget EMC Planning Group Inc.

Subconsultant Fees
Total
Hours Total Cost
$4,000.00
$103,655.00
$400.00
$4,400.00
$100.00$440.00
$40.00
$200.00
$50.00$50.00
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Activity Name Start Date Finish Date
29 5 12 19 26 3 10 17 24 31 7 14 21 28 4 11 18 25 2 9 16 23 30 Jun 2022 Jul 2022 Aug 2022 Sept 2022 Oct 2022
29 5 12 19 26 3 10 17 24 31 7 14 21 28 4 11 18 25 2 9 16 23 30 Notice to Proceed 6/1/22 6/1/22Research & Development 6/1/22 6/30/22Technical Analysis 6/1/22 7/15/22Prepare Draft EIR Addendum with Findings 7/18/22 8/15/22Lead Agency Review 8/16/22 8/30/22Prepare Final EIR Addendum with Findings 9/1/22 9/15/22Public Hearings 10/3/22 10/31/22 1234567
Seaside Resort (Grand Hyatt) EIR Addendum Schedule
Packet Page 139
Activity Name Start Date Finish Date
29 5 12 19 26 3 10 17 24 31 7 14 21 28 4 11 18 25 2 9 16 23 30 6 13 20 27 4 11 18 25 1 8 15 22 29 5 12 19 26 5 12 19 26 2 9 16 23 30 Jun 2022 Jul 2022 Aug 2022 Sept 2022 Oct 2022 Nov 2022 Dec 2022 Jan 2023 Feb 2023 Mar 2023 Apr 2023 29 5 12 19 26 3 10 17 24 31 7 14 21 28 4 11 18 25 2 9 16 23 30 6 13 20 27 4 11 18 25 1 8 15 22 29 5 12 19 26 5 12 19 26 2 9 16 23 30 Notice to Proceed 6/1/22 6/1/22Research & Development 6/1/22 6/30/22Technical Analysis 6/1/22 7/15/22Prepare NOP 7/15/22 8/15/2230-day Comment Period 8/16/22 9/15/22Prepare Administrative Draft Supplemental EIR 7/15/22 9/30/22Lead Agency Review 10/3/22 10/14/22Prepare Proof Draft Supplemental EIR 10/17/22 10/31/22Lead Agency Review 11/1/22 11/7/22Prepare Draft EIR, NOC, NOA - Distribution 11/8/22 11/18/2245-day Public Review Period 11/21/22 1/6/23Prepare Administrative Final Supplemental EIR 1/9/23 2/8/23Lead Agency Review 2/8/23 2/17/23Prepare Proof Final Supplemental EIR 2/20/23 2/24/23Lead Agency Review 2/27/23 3/1/23Prepare Final EIR/MMP/NOD 3/2/23 3/10/23Prepare Draft CEQA Findings 2/27/23 3/1/23Lead Agency Review 3/2/23 3/10/23Prepare Final CEQA Findings 3/13/23 3/20/23Public Hearings 4/3/23 4/28/23 1234789
10 11
1213141516171819202122
Seaside Resort (Grand Hyatt) Supplemental EIR Schedule
Packet Page 140
Location Map
Project Site: 2 McClure Way
Seaside Resort
Project Boundaries
Red Circle
Hotel Location
Blue Circle
Packet Page 141

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.A.

TO: City Council
FROM: Roberta Greathouse, Acting City Manager
BY: Victor Damiani, Finance Director
DATE: June 2, 2022
SUBJECT: CONSIDER ADOPTION OF A RESOLUTION APPROVING THE FISCAL YEAR 2022-2023 GENERAL AND OTHER FUNDS

OPERATING BUDGET, CAPITAL OUTLAY BUDGET, CAPITAL

IMPROVEMENT BUDGET, FEE SCHEDULE, POSITION CONTROL

LIST, SALARY SCHEDULE, THE APPROPRIATIONS LIMIT, THE

CAPITAL IMPROVEMENT PLAN, AND SET RESERVE AMOUNTS

RECOMMENDATION

1. Approve resolution approving the Fiscal Year 2022-2023 budget; or 2. Provide direction to staff for further revisions to the budget prior to adoption.

BACKGROUND
The purpose of this item is to give the City Council and the Successor Agency Board the opportunity to review, discuss and consider adoption of a resolution approving the Fiscal Year 2022-2023 General and other funds operating budget, capital outlay budget, capital improvement budget, fee schedule, position control list, salary schedule, appropriations limit, the capital improvement plan and set reserve amounts.

The City Council held a budget study session on May 18th, 2022. At the study session, the Council reviewed the draft budget in great detail and provided staff with direction for revisions. Those revisions have been tabulated and will be presented tonight for Council review and discussion.

The Draft Budget document has not yet been updated with the revisions proposed at the May 18th meeting. Once the budget has been approved, those revisions along with any further modifications approved by tonight's action will be incorporated into the Fiscal Year 2022-2023 Budget prior to implementation and publication. Publication will include a copy posted to the City's website, a hard copy available for public use in the Packet Page 142

Item No. 9.A. Page 2 of 2
City Hall lobby and a hard copy available for public use at the Seaside Branch Library.

FISCAL IMPACT
The Fiscal Year 2022-2023 Budget as proposed has been balanced through the use of projected revenues and available fund balance. Detailed fiscal analysis is presented in the budget document.

ATTACHMENTS

1. DRAFT BUDGET

2. RESOLUTION
Reviewed for Submission to the City Council by:
__________________________________
Roberta Greathouse, Acting City Manager
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INTRODUCTION
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pa
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TABLE OF CONTENTS
City Manager’s Message .......................................................................................................... 4 Resolution ................................................................................................................................. 9 Introduction
Vision Statement ................................................................................................................ 13 City Officials ....................................................................................................................... 14 Mission Statement ............................................................................................................. 16 City-Wide Organizational Chart .......................................................................................... 17 Community Profile .............................................................................................................. 18 User’s Guide to the Budget ................................................................................................ 20 Budget Guidelines & Fiscal Policies ................................................................................... 27 Budget Summary
Fund Analysis .................................................................................................................... 32 Budget Summary – All Funds ............................................................................................ 36 Budget Summary – General Fund ..................................................................................... 52 Schedule of Operating Transfers ....................................................................................... 72 Appropriations Limit ........................................................................................................... 76 Budget Detail
Legislative Body ................................................................................................................. 78 City Manager’s Office ......................................................................................................... 84 City Clerk ........................................................................................................................... 90 City Attorney ...................................................................................................................... 94 Human Resources & Risk Management .......................................................................... 100 Packet Page 146

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Finance ............................................................................................................................ 106 Community, Housing, & Economic Development ............................................................. 116 Building & Code Enforcement .......................................................................................... 126 Police Department ........................................................................................................... 132 Fire Department ............................................................................................................... 142 Public Works & Engineering ............................................................................................. 150 Recreation........................................................................................................................ 180 Enterprise Funds .................................................................................................................. 194 Special Revenue & Grants ................................................................................................... 204 Internal Service Funds ......................................................................................................... 212 Debt Service .......................................................................................................................... 222 Capital Improvement Program ............................................................................................ 236 Master Fee Schedule ............................................................................................................ 324 Statistics & Other Schedules
Position List ...................................................................................................................... 366 Salary Schedule ............................................................................................................... 372 Statistical Section ............................................................................................................. 382 Glossary ........................................................................................................................... 404 Packet Page 147

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May 18, 2022
The Honorable Mayor and Members of the City Council:

For some time, the City of Seaside has been poised to grow into an economically vibrant City and we are finally seeing that come to fruition. Several major development projects are underway with the homes at The Enclave being completely sold out until June, the Campus Town Phase 1a building removal slated to begin in mid-June, the Grand Hyatt Seaside at the Golf Course scheduled to break ground in the fall of 2022, and many more exciting projects under way or soon to come. As noted in 2021 – 2022, the budget discipline, revenue gains and economic development focus of the past several years has placed Seaside at a pivot point in its history; where the City has achieved the fiscal strength necessary to advance transformational initiatives to secure the long-term social, economic and environmental vitality of the community. From reserves of just $3.7 million in 2015, the 2022-2023 Draft Budget projects general fnd reserves totaling $34.7 million.

The City’s fiscal strength and commitment to a brighter future for all Seaside citizens is reflected in the FY 2022 – 2023, $102 million Proposed Budget (all funds, including transfers). The Proposed Budget continues to fund staff and programs to enhance the lives of the citizens of this community, including additional park, street, and facility maintenance, preventative public works maintenance programs, a robust street sweeping program, a new parking enforcement program, reinstatement of the Youth Center Supervisor and continued focus on social welfare and social justice programming, including the Family and Community Support program, homeless services budgeted at $305,017 and $320,000 to support grants for community non-profits.

The Proposed Budget includes a Capital Improvement Program (CIP) that will remove the remaining blighted former Fort Ord buildings within Phase 1 of the Campus Town project ($6.2M), thus clearing the way for that project to begin, pending as yet unbudgeted but financeable water service agreements with appropriate parties.

The CIP also includes continued street and sidewalk improvements ($7.7M), funding multiple park and downtown enhancement projects ($4M), and completing necessary maintenance on Fire Station #1 ($280k).

To plan for the future, the Proposed Budget includes the planning and design of Fire Station #2 ($1.1M), which is necessary for the build-out of Campus Town, the completion of the General Plan Update ($60k increase – project under way), the completion of the Housing Element ($180k), planning and design of a new potable water well ($1.5M), and the addition of a third portable office space at City Hall ($382k) To create long-term, sustainable funding for enhanced facilities and services, the budget includes funds supporting development of the hotel at the golf course. Housing initiatives continue to be supported, including the ADU program ($750k) and supporting an aligned non-profit ($500k). And, the City has budgeted for the return of the Farmer’s Market ($42k) Packet Page 148

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The City continues to be constrained by a lack of staff to keep up with the pace of the day-to-day operations of the City and to move development projects forward. To ensure completion and success of the ambitious work program of the City in the years ahead, the Proposed Budget includes a significant increase in personnel that were largely approved at Mid-Year 2021-2022 and an increase to consulting budgets in several departments. There are currently a total of 44 positions expected to be filled within the next calendar year. The vacant positions (many of which were added at the mid-year budget review) (list attached) significantly expand the City’s capabilities across all departments and also require additional office space. The third modular building approved at mid-year will be short term solution to the office space and in future budget years it will be critical to begin the planning process for a new Civic Center and Corporation Yard.

With $43.7 million of budgeted operating revenue and $43.6 million of budgeted operating expenditures (including transfers), the 2022-2023 Proposed General Fund Budget, shows an operating surplus of $109 thousand. In addition, $3.8 million of available fund balance has been set aside to fund the annual Capital Improvement Program (CIP) projects.

GENERAL FUND REVENUES
The fiscal year 2022-2023 General Fund revenues are estimated to be $43.7 million from ongoing sources. This represents a small 1% increase over the prior year revenues. Additionally, the City will sell $9,000,000 of former FORA property to KB/Bakewell
The key revenue sources to the City’s General Fund are Sales Tax, Property Tax, Transaction Tax, Transient Occupancy Tax (TOT), and Utility User Tax (UUT). These five revenues account for 84%, or approximately $36.8 million, of the $43.7 million in ongoing General Fund revenues.

Other important General Fund revenues are fees for development applications and new construction. Recreation programs, including the Pattulo Swim Center, collect fees that reflect a portion of the costs needed to provide recreation services. For FY2020-2021, recreation fees were re-introduced after having been halted due to the $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
FY 2022-23 Revenues
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closure or restricted operations of many programs in response to COVID-19 guidelines. The fiscal year 2022-23 budget assumes these programs will continue to operate.

Ongoing in the annual budget review is a Long Term Forecast prepared by Finance Director Damiani. The forecast, which serves as a guide to the City’s financial future, predicts more than adequate financial performance in the short term but also underscores the need to grow revenue in the short to mid-term in order to keep the City in a position of fiscal strength. Resourcing the City’s economic development staffing and initiatives to amplify our success in attracting and building investment in Seaside is critical to this effort.

GENERAL FUND EXPENDITURES
Total 2022-2023 proposed general fund operating expenditures (including operating transfers) are $43.6 million with an additional assignment of $3.8 million to fund the City’s Capital Improvement Program (CIP). The CIP is funded from existing fund balance. This adopted expenditure level results in a small operating surplus of projected revenues over proposed expenditures in the General Fund in the amount of $109 thousand. As noted, the 2022- 2023 budgeted expenditures reflect each department’s effort to improve community service delivery, postpandemic.

Fiscal Year 2021-22 Actual Projected Budget as
of Q3 Budget
Expenditures By Category: 2021 2022 2023
Personnel Services
Salaries 12,786,190 16,661,853 19,097,168 Overtime 1,483,542 1,026,174 1,163,200 Health Insurance 1,961,661 2,417,475 2,899,473 Dental/Vision Insurance 130,140 146,685 172,496 Other Benefits 1,760,712 1,892,455 1,927,352 Retirement 5,035,486 5,995,217 7,189,601 Retiree Health Insurance 533,489 675,974 613,030 Total Personnel Services 29,273,200 23,233,852 33,062,321 Non Personnel Services Services & Supplies 5,553,931 8,551,459 6,985,461 Internal Service Charge 2,411,946 2,125,252 2,526,484 Debt Service 360,925 189,914 503,848 Capital Outlay 357,059 1,242,550 649,400 Administrative Allocation (1,344,047) (1,331,505) (1,422,090) Operating Transfers 1,657,365 845,598 1,331,488 Total Non- Personnel Services 11,794,278 8,826,169 10,574,591 Total Expenditures 41,067,478 32,060,022 43,636,912
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Last year at the start of the fiscal year, we were just coming back from the depths of the pandemic. The City team’s voluntary pay reductions were restored and City Hall went back to five days a week of service. Staff returned to the office after working remotely and faced the ongoing challenges of COVID outbreaks in the workplace, wearing masks, social distancing, and attending meetings on Zoom. I have never encountered such a strong, creative, committed, and hardworking team.

Over the course of the last year, staff continued to work at an unprecedented pace to provide enhanced programs to improve public safety and reengage a public that was also coming out of trauma from over a year of isolation.

The City was a regional leader in many ways including the robust COVID Vaccine program led by the COVID Vaccine Action Team and the Fire Department. The Seaside Fire Department was a leader in obtaining certification for Emergency Medical Technicians (EMTs) to administer the vaccine. The Recreation Department continued to implement new and creative programs including a new Low Sensory Room Easter egg hunt for children with special needs and leading the adoption of the Blue Zone resolution and program implementation. The Police Department implemented shift programs to provide additional proactive public service including homeless outreach coordination with the Family and Community Support Team and parking enforcement efforts. The Family and Community Support Team became a vital program that has been integrated into every City department in some way. The Public Works Department implemented a proactive alley and dumping clean up team and completed many park enhancements including new park signs and the Highland Otis Park upgrades. The Finance Department received the Annual Budget Award and smoothly transitioned the City to a new bank. The City’s investment in technology allowed the IT Department to upgrade the virtual desktops, servers, and firewalls. The Code Enforcement Team added staff and has been proactively addressing code violations and the clean-up of public nuisances. The Human Resources Department has been working on filling the numerous vacancies, adopted a Vaccine Policy, and released a Citywide Employee Survey. The Community and Economic Development Department implemented the Store Front Improvement Grant Program, prepared ADU and SB9 ordinances for Council approval, and participated in the County’s Emergency Rental Assistance Program. Finally, the staff in the City Manager’s Office has been hard at work releasing agendas in dual languages, managing the struggles of virtual and hybrid meetings, adopting policies to improve efficiencies, and standing up new committees and ad-hoc committees including the Walk of Fame.

Thanks to the hard work of the City Council and of the dedicated City staff, the City is coming out of the pandemic strongly positioned to be the jewel of the County. It is my pleasure to present this Draft Budget and I want to thank the City’s team for their commitment to excellence and dedication to the City of Seaside.

I appreciate all of you more than you know. Thank you.

Sincerely,
Roberta Greathouse
Acting City Manager
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Vacant Position Summary:

CITY MANAGER Vacant
ADMINISTRATIVE ASSISTANT Vacant
BUILDING INSPECTOR Vacant
ADMINISTRATIVE ANALYST II Vacant
ADMINISTRATIVE ANALYST II Vacant
FINANCIAL ANALYST - GRANT MANAGEMENT Vacant
FIRE DIVISION CHIEF Vacant
FIREFIGHTER Vacant
FIREFIGHTER Vacant
RISK MANAGEMENT TECHNICIAN Vacant
ADMINISTRATIVE ASSISTANT Vacant
SR ADMIN ASST Vacant
BUILDING MAINTENANCE SPECIALIST Vacant
SENIOR MAINTENANCE & UTILITIES WORKER Vacant
MAINTENANCE & UTILITIES WORKER III Vacant
ECONOMIC DEVELOPMENT AND COMMUNITY PLANNING MANAGER Vacant POLICE CHIEF Vacant
POLICE COMMANDER Vacant
POLICE COMMANDER Vacant
POLICE CORPORAL Vacant
POLICE CORPORAL Vacant
PARKING ENFORCEMENT OFFICER Vacant
ANIMAL CONTROL OFFICER Vacant
CSO/DETENTION OFFICER Vacant
CSO/DETENTION OFFICER Vacant
POLICE OFFICER Vacant
PARKING ENFORCEMENT OFFICER Vacant
ADMINISTRATIVE ANALYST II Vacant
MAINTENANCE FIELD SUPERVISOR Vacant
ADMINISTRATIVE ASSISTANT Vacant
ADMINISTRATIVE ANALYST II Vacant
SENIOR CIVIL ENGINEER Vacant
SENIOR CIVIL ENGINEER Vacant
ASSOCIATE CIVIL ENGINEER Vacant
MAINTENANCE & UTILITIES WORKER II Vacant
MAINTENANCE & UTILITIES WORKER II Vacant
MAINTENANCE & UTILITIES WORKER III Vacant
SENIOR MAINTENANCE & UTILITIES WORKER Vacant
MAINTENANCE & UTILITIES WORKER III Vacant
CUSTODIAN Vacant
ADMINISTRATIVE ASSISTANT Vacant
YOUTH CTR SUPERVISOR Vacant
RECREATION PROGRAM COORDINATOR Vacant
RECREATION PROGRAM COORDINATOR Vacant
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RESOLUTION NO. 22-XX and 22-XX SA

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

AND THE SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY OF THE CITY OF

SEASIDE

ADOPTING THE ANNUAL OPERATING BUDGET, OTHER FUNDS BUDGETS, THE

CAPITAL OUTLAY BUDGET, THE CAPITAL IMPROVEMENT BUDGET AND FIVE YEAR

PLAN, THE FEE SCHEDULE, THE POSITION CONTROL LIST AND SALARY SCHEDULE,

THE ANNUAL APPROPRIATIONS LIMIT, AND THE RESERVE BALANCES OF THE CITY OF SEASIDE FOR THE FISCAL YEAR 2022-2023 AND AUTHORIZING ACTIONS AS

NECESSARY FOR BUDGET IMPLEMENTATION

RESOLUTION PLACE HOLDER
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RESOLUTION PLACE HOLDER
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RESOLUTION PLACE HOLDER
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VISION STATEMENT
Seaside is a vibrant, proudly diverse, energetic and
safe community, with extraordinary natural beauty,
quality of life and economic opportunities.

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City Officials

CITY COUNCIL
Ian N. Oglesby, Mayor
David Pacheco, Mayor Pro-Tem
Jason Campbell
Jon Wizard
Alexis Garcia-Arrazola
Acting City Manager
Roberta Greathouse
City Attorney
Sheri Damon
Assistant City Manager .................................................. Ashley Collick Assistant City Manager ................................................... Trevin Barber City Clerk…………………………………………………Dominique Davis
Finance Director ........................................................... Victor Damiani Human Resources Director/Risk Manager ........... Roberta Greathouse Acting Police Chief ........................................................... Nick Borges Fire Chief ...................................................................... Mary Gutierrez Recreation Services Director ............................................ Dan Meewis Public Works Director/City Engineer ................................. Nisha Patel Chief Building Official…………………………………..………David Little
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MISSION STATEMENT
Include Innovate Inspire
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CITY OF SEASIDE PROFILE

HISTORY & CITY GEOGRAPHY
Seaside is a city in Monterey County, California, United States, with a population of 32,121according to 2021 California Department of Finance data. The City of Seaside is a general-law City incorporated on October 13, 1954.Seaside is located on Monterey Bay at an elevation of 33 feet. The elevation in Seaside increases to the east, affording views of the Monterey Bay from multiple areas within the City. Seaside is known for its views of the bay from streets, private property and the golf courses.

The climate is a cool Mediterranean type, strongly influenced by the prevailing winds from the west/northwest, which blow over the Pacific Coast's cool ocean currents. At the nearest National Weather Service Climate Station, the coldest month is January, with an average daily high of

59.9 °F; the warmest month is September, with an average daily high of 72 °F.

Seaside is the home of California State University, Monterey Bay (CSUMB) and the Monterey College of Law, which are located on the site of the former Fort Ord military base. It is also home to the Bayonet and Black Horse golf courses (above), also once part of the Fort Ord military base, now open to the public, and host to PGA Tour events, including the 45th PGA Professional National Championship in 2012, the 26th Senior PGA Professional National Championship in 2015 and the 51st PGA Professional National Championship in 2018.

The City works with the Monterey County Convention & Visitors Bureau and the Seaside-Sand City Chamber of Commerce and other agencies to encourage the expansion of businesses that generate local revenues and employment opportunities. The City also works with these organizations to develop and market Seaside as a tourist destination.

CITY AUTHORITY
Seaside is a general law city under California state law and its rights, powers, privileges, authority, and functions are established through the State constitution. These statutory rights include the power to: sue and be sued; purchase, receive by gift or bequest and hold land, make contracts and purchases and hold personal property necessary to the exercise of its powers; manage, sell, lease, or otherwise dispose of its property as the interest of its inhabitants require; Packet Page 162

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levy and collect taxes authorized by law and exercise such other and further powers as may be especially conferred by law or as may be necessarily implied from those expressed.

CITY COUNCIL
Members of the Seaside City Council are elected by the voters every two years in a general election in November of even-numbered years. The Mayor serves 2-year terms and the four members of the City Council have rotating 4-year terms; every two years, two members of the City Council are also selected by the voters through a general election. Seaside elected officials do not have term limits. The Council sets policy and exercises the legislative authority of the City. The Council holds meetings on the first and third Thursdays of each month and at such other times as necessary.

ADMINISTRATION AND MANAGEMENT
Seaside operates under the Council-Manager form of government. The City Council appoints the City Manager who appoints other City staff and is charged with overseeing the City’s daily operations. Several boards, commissions, and committees assist the City Council and administration in carrying out various aspects and functions of city government.

CITY SERVICES
The City provides municipal services including police and fire protection, community and economic development, planning, building and code enforcement, recreation, parks and street maintenance, water service to part of the City, and general City administration. Gas and electricity are provided by Pacific Gas & Electric; water services are provided by the City, California American Water, and Marina Coast Waster District; sewer services are provided by Seaside County Sanitation District, Marina Coast Water District, and Monterey Regional Water Pollution Control Agency.

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USER’S GUIDE TO THE BUDGET
The functions of local government stem from three levels of policy direction: federal, state and local. Within this intergovernmental system, local government is responsible for providing basic public services such as maintaining streets and roadways, providing traffic management systems, maintaining parks, providing community services, and ensuring public safety. Local government must also fulfill certain state and national policy objectives such as transportation and environmental protection while addressing the expectations and values of its citizens. For local governments, the primary tool used to coordinate the provision of governmental services and to provide legal authorization for the expenditure of funds is the annual budget. A local government budget is a financial plan that matches existing resources with the needs of the community.

The City of Seaside’s budget is developed and adopted by the City Council and provides Seaside residents and City staff with a plan for implementation of the services, goals and objectives specified by the City Council. The budget of the Seaside County Sanitation District (District) has been included in the presented budget. Although it is a legally separate entity, the Seaside County Sanitation District is included because the district’s operations are managed by City staff.

The Operating Budget is a guide for the receipt and disbursement of funds used to provide daily, routine public services to the community. The Five-Year Capital Improvement Program (CIP) and Capital Projects Budget provide citizens and City officials with detailed information about capital projects that are planned for near- or mid-term implementation.

This budget outlines the many municipal services, programs and projects provided by the City of Seaside over the course of the fiscal year. It identifies revenue projections and specific expenditures necessary to deliver services to the community. The budget is intended to provide transparency to City residents about programs and services as well as the policies underlying the City Council’s spending decisions.

DISTINGUISHED BUDGET PRESENTATION AWARD
The Government Finance Officers Association of the United States and Canada (GFOA) awards a Distinguished Budget Presentation Award to a select few cities each year. Achievement of the award reflects the commitment of the governing body and staff to meeting the highest principles of governmental budgeting. In order to receive the budget award, the City must satisfy nationallyrecognized guidelines for effective budget presentation. These guidelines are designed to assess how well an entity’s budget serves as:
 A Policy Document – to describe financial and operating policies, goals, and priorities for the organization.
 A Financial Plan – to provide revenue and expenditure information by fund, department, division, and category.
 An Operations Guide – to describe activities and objectives for the fiscal year.  A Communications Tool – to provide information on budgetary trends, planning processes, and integration of the operating and capital budgets.

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The City’s Finance Staff is honored to have won this prestigious award for the first time with the Fiscal Year 2021-22 Budget document:

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BUDGET ORGANIZATION
The FY 2022/23 Budget includes seven basic sections as follows:

1. Introduction. Includes the City’s Vision Statement, The City’s Mission Statement, a directory of elected and appointed City officials, this Users’ Guide, a Citywide organization chart, an profile of the City of Seaside, a definition of the funds included in the financial reporting model of the City, and the City’s budget guidelines and fiscal policies. This section provides the reader with the policies and documents that guide the City’s financial practices.

2. Summary. Includes a comprehensive overview of fund balance projections and individual summaries of revenues and expenditures for All Funds and the General Fund. This year the fund analysis table has been expanded to demonstrate the relationship between the City’s various funds and its operating departments. Also included is a summary of all interfund transfers and the City’s Gann Appropriations Limit.

3. Departmental Detail. Presents detailed information on the City’s operating departments, governmental funds, internal service funds, enterprise funds, component units and agency funds. City departments may manage both general fund departments as well as other nongeneral fund departments. For example the City Water fund budget may be found in the Public Works department and the Management Information Systems budget may be found in the Finance department.

Additional information about services provided by the City is included in each departmental section. Department summary information includes a departmental services description, summaries of accomplishments and goals, a comparison of the total adopted budget to the prior fiscal year, and a summary of the revenue sources used to fund the department’s work.

More specific information about the current year appropriations is provided in the budget detail section.

4. Other Funds. Several sections of the budget provide additional information on funds other than the general fund, including; Enterprise funds, special revenue and grant funds, internal service funds and debt service.

5. Capital Improvement Program (CIP) and Capital Projects Budget. The Multi-Year CIP includes descriptions of individual projects and details the acquisition, construction or rehabilitation of major capital facilities and infrastructure. The Capital Projects Budget is used to account for the receipt and disbursement of funds for specific CIP projects. For many projects, revenue resources and expenditures may extend over several years.

6. Master Fee Schedule. Provides a comprehensive listing of each of the City’s fees. The schedule shows the current year fee amounts as well as the previous year fee amounts for reference.

7. Statistics and other Schedules. Presents historical information for the past 10 years regarding the City’s finances, operations, constituents and the local economy. Also included is a list of all city personnel positions and the city’s most up to date salary schedule.

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8. Glossary. A list of specialized words and acronyms used in the budget document and their definitions.

BUDGET PROCESS & ADOPTION
The City develops an annual budget according to legal and policy direction which includes:
 Prepare a budget for all funds of the City.
 Adopt a budget that is balanced as to resources and appropriations.  Adopt a budget that does not exceed State constitutional limits.  Adopt a budget prior to the beginning of the fiscal year in which it is to take effect.  Allow for adjustments to the budget with proper approvals.  Strive to maintain reserves in accordance with established Council policies.  Utilize encumbrances of appropriations as a budgetary control technique.  Adopt the budget through City Council resolutions.
 Exercise budgetary controls at the department level.

The City of Seaside operates on a fiscal year basis, starting July 1 and ending June 30. The budget is prepared by the Finance Department under the supervision of the City Manager.

Copies of the preliminary budget are made available to the general public prior to the City Council’s budget study session. After providing opportunities for public review and discussion at the budget study session(s), the budget is adopted by the City Council prior to June 30 at either a regular or special City Council meeting. After adoption, the budget may be amended by City Council resolution.
2022-2023 Budget Process: The Adopted Budget for the 2022-2023 Fiscal Year for the City of Seaside is based on the City Council’s direction to focus resources on the City’s Vision Statement through accomplishment of the current strategic direction.

In February staff began a mid‐year review of the 2021-2022 Budget for presentation to City Council. The presentation was made on March 15, 2022.

Schedule for Development of the FY 2022-23 Budget:

Activity Deadline
Finance Provides Initial revenue forecasts to CM 3/10/2022 Finance provides payroll cost projections 3/10/2022
Finance Provides Budget Spreadsheets to Departments as well as instructions re: Narratives & Appropriation requests 3/14/2022 Depts submit proposed departmental expense budgets and narratives to finance ( including special revenue, grants and capital projects)
3/28/2022
CM, HR & Finance meet with all Depts; review appropriations requests, department summaries and staffing plans 4/4/2022 thru 4/8/2022 Finance posts revised budget worksheets in budget folder for review by Depts.; Report any discrepancies to Finance 4/12/2022 Finance reviews total revenues vs Expenditures with CM - tweek as necessary - Finalize #s for document preparation 4/19/2022 Department Narratives & Org Charts Due 4/22/2022
Internal review/quality control/draft budget document 4/19/22 thru 5/10/2022 Finalize draft budget document 5/10/2022
CM completes budget transmittal letter 5/11/2022
Finance distributes proposed budget 5/12/2022
City Council budget review and direction (study session) 10am to 5pm. 5/18/2022 Finance distributes revised budget 5/26/2022
Present Draft Budget to Council 6/2/2022
Finance distributes revised budget 6/9/2022
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In March, each department was provided information on the prior year actuals, the 2021-2022 Adopted and Amended Budget amounts, and current expenditures to date. The departments reviewed their expenditures in prior years, their current expenditure levels, and their direction for the upcoming year. Based on this strategy, the departments prepared and submitted their draft budgets to the Finance Department and City Manager for compilation. The Human Resources Department provided information on recruitment for vacant positions, negotiated increases to salaries, and benefit costing information that was incorporated into the personnel budgeted cost.

The Finance Department prepared revenue estimates using a variety of projection techniques, i.e. prior year collections, economic trends analysis, knowledge of program changes, etc.

Additionally the Finance department partners with revenue forecasting experts to assist with projections. Using the revenue estimates and the departments’ draft appropriations, the Finance Department assembled a draft of the budget for review by the City Manager. The Draft Budget was finalized after this review
The 2022-2023 Draft Budget will be presented to the City Council on May 18, 2022 for initial review, discussion and direction. The Draft Budget will then be updated according to Council direction and presented again to the City Council on June 2, 2022. If no further direction is provided the budget may be adopted on June 2. If however, further direction is provided, a finalized budget will be presented to Council for consideration of adoption on June 16, 2022.

BASIS OF ACCOUNTING AND FUND DEFINITIONS
The modified accrual basis of accounting is used by all General, Special Revenue, Debt Service and Capital Projects Funds. This means that 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 thereafter to be used to pay liabilities of the current period. Expenditures are recorded when liabilities are incurred, except that principal and interest payments on long-term debt are recognized as expenditures when due. The accrual basis of accounting is utilized by all Enterprise and Internal Service Funds. This means that revenues are recorded when earned and expenses are recorded at the time liabilities are incurred.

To demonstrate fiscal accountability, various funds are established in accordance with objectives of special regulations, restrictions, and/or limitations. Each fund is considered a separate accounting entity with a self-balancing set of accounts. The funds that are used in the financial reporting model for the City of Seaside are as follows:

The General Fund is the City’s primary operating fund. It is used to account for resources traditionally associated with general government activities which are not required (legally or by sound fiscal management) to be accounted for in another fund.

Special Revenue Funds are used to account for revenues that are legally restricted for a particular purpose. The City has several Special Revenue Funds including Supplemental Law Enforcement, Asset Forfeiture, FORA Blight Removal, Gas Taxes and Measure X. Special Revenue Funds are also used to account for grants obtained to fund City projects and activities.

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Capital Project Funds are used to account for financial resources to be used for construction or acquisition of fixed assets, such as buildings, equipment, or roads.

Debt Service Funds are used to account for the repayment of debt.

Internal Service Funds are used by the City to account for the financing of goods and services provided by one department to other departments within a government organization on a cost-reimbursement basis. They are set up to take advantage of economies of scale, to avoid duplication of effort, and to accurately identify costs of specific governmental services.

The City utilizes three Internal Service Funds: Equipment Maintenance, Self-Insurance and Management Information Systems.

Enterprise Funds are used to account for operations that are supported by a fee charged to external users for services, similar to a private business. The City has two Enterprise Funds:
the Water fund and the Golf fund.

Component Unit Funds are used to account for legally separate organizations for which the City is financially accountable or other organizations whose nature and significant relationship with the City are such that exclusion would cause the City’s financial statements to be misleading or incomplete. The City has one Component Unit Fund: the Seaside County Sanitation District.

Private-Purpose Trust Funds are used to account for resources that a government holds as a trustee or agent on behalf of an outside party and therefore cannot be used to support the government’s own programs. The City has one private purpose trust fund: the Successor Agency. The Successor Agency operates under auspices of the legislatively formed Oversight Board comprised of representatives of local agencies that serve the redevelopment project area. The sole purpose of this fund is to retire debt of the former redevelopment agency.

COST ALLOCATION PLAN AND INDIRECT CHARGES
Costs of the City’s central service departments are allocated through the City’s Cost Allocation Plan (CAP). The CAP allocates costs that originate in one department but benefit one or more other departments. By way of example; the City Clerk Department performs the function of “Records Management” which benefits multiple other departments within the City organization.

The costs associated with “Records Management” are allocated from the City Clerk Department to the multiple other departments that benefit from the service.

The City employs a multi-step process for distributing the indirect costs of central service departments and the City’s Internal Service Funds to various departments and funds. A double step-down allocation methodology is used to distribute costs among central services and to programs that receive benefits. The double step-down method initially requires a sequential ordering of central service departments. Department indirect cost allocations are then made in the order elected to all benefiting programs, including cross allocations to other central services.

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to be “trued up” to actual costs at the end of the budget year – as would be required if the CAP were developed on a budgeted cost basis.

The City’s Cost Allocation Plan is prepared by an outside consultant and is available upon request from the City’s Finance department.

CONCLUSION
Financial forecasting is, at best, an inexact science. Many experts and studies offer varied opinions and forecasts, each completely logical and reasonable. Staff has developed revenue and expenditure estimates based on trends and forecasts available as of April and May of 2022.

These estimates take into account what has happened in the local economy, current revenue and expenditure experiences, and, to the extent possible, what is projected to happen over the next 14 months.

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BUDGET GUIDELINES & FISCAL POLICIES

ACCOUNTING, AUDITING AND FINANCIAL REPORTING POLICY
The City of Seaside receives an independent audit annually and maintains an internal audit capacity. The City prepares an ACFR (Annual Comprehensive Financial Report) and all other annual financial reports in compliance with Generally Accepted Accounting Procedures (GAAP), as outlined by the Governmental Accounting Standards Board (GASB). The City maintains a strong system of internal controls, which has resulted in an unqualified audit opinion for many years.

RESERVE POLICY
The City Council has established three general fund reserve policies as listed below:

Capital Reserve: The general fund capital reserve is to be used to fund capital purchases or projects. This reserve is funded by the City Council setting aside funds to be deposited into this Packet Page 171

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reserve. This fund is to have a year‐end balance of not less than five percent of operating expenditures.

Special Reserve: The general fund special reserve is established to be used for extraordinary items that may arise from time to time. This reserve is funded by the City Council setting aside funds to be deposited into this reserve. This fund is to have a year‐end balance of not less than ten percent of operating expenditures.

Emergency Reserve: The general fund emergency/contingency reserve is to be maintained to have a year‐end minimum balance of not less than fifteen percent of any given year’s general fund operating expenditures; at each year end the reserve is to have not less than fifteen percent of the year’s operating expenditures. This reserve is to be used for non‐budgeted emergencies that may occur, including weather emergencies, economic emergencies, equipment breakdown emergencies, and other unforeseen emergencies.

BUDGET POLICIES, INCLUDING BALANCED BUDGET POLICY: • The City’s policy is to adopt a balanced budget, which means that planned expenditures do not exceed planned funds available. Available funds may include the use of fund balances on hand, provided that in the case of the General Fund, the available fund balance does not drop below the reserve levels required by the City Council Reserve policy detailed above. • The City will set fees and user charges for enterprise fund activities at a level that fully supports the total direct and indirect program costs. • The City will establish fees for service based upon an awareness of the total direct and indirect costs of offering the service. It is recognized that certain services may be subsidized by general taxes as determined by the City Council. • The identification of funding sources will be required for new or expanded programs. • The City will provide for maintenance and replacement of fixed assets and equipment, as appropriate. • The City will comply with all the requirements of Generally Accepted Accounting Principles (GAAP). • The City will annually retain the services of an independent Certified Public Accounting firm to audit the City’s financial statements and conduct any tests of the City’s records deemed necessary to render an opinion on the City’s compliance with Generally Accepted Accounting Principles (GAAP). • The City shall maintain budgetary controls. The objective of these budgetary controls is to ensure compliance with legal provisions embodied in the annual budget approved by the City Council. The legal level of budgetary control (i.e. the level at which expenditures cannot exceed the budgeted amount) is established at the fund and department level. The Adopted Budget may be adjusted from time to time during the fiscal year as needed to accomplish the goals of the City Council. Adjustments within a department that do not impact the total departmental budget may be proposed by the Department Head and approved by the City Manager and Finance Director. Budget adjustments that will impact the departmental total require City Council approval. • Outstanding encumbrances at prior fiscal year-end will automatically be carried over to current year’s budgets. Unspent appropriations that are authorized and funded by grant Packet Page 172

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revenues from prior fiscal year will automatically be carried over to current year’s budget.

Incomplete multiple year project balances will be automatically carried over to the current year’s budget. • Budget Monitoring and Reporting. The Finance Department will prepare a quarterly budget report including actual expenditures and encumbrances for distribution to the City Council, City Manager, and Department Heads to facilitate monitoring of the budget. The proposed budget document will serve as the third quarter budget report. • The City’s General, Special Revenue, Capital Project and Trust Funds are budgeted and accounted for using the modified accrual basis of accounting. The revenues are recognized when they become measurable and available as net current assets. Property tax revenues and assessments receivable are accrued when collected within 90 days following year‐end. Other revenues that are accrued include sales taxes, transaction taxes, utility users and transient occupancy taxes, interest, rent, grants earned and certain other intergovernmental revenue. Expenditures are generally recognized when the liability is incurred, except that interest and principal on general long‐term obligations are recognized when due. Enterprise and Internal Service Funds are accounted for using the accrual basis of accounting. Their revenues are recognized when earned, and their expenses are recognized when incurred. • The draft and adopted Budget will be presented in a form which is sufficient to allow the City Council to determine and review:
o Provision of City Council priorities;
o Projected revenues by major category;
o Operating expenditures by department or program, and by fund; o Staffing by department;
o Service levels;
o Statements of objectives and accomplishments;
o Recommendations for policy changes;
o Capital improvement appropriations by project. • The draft and adopted Budget should provide a comparison with the preceding year’s actual results and current year’s projected results for each category of revenue and expenditure shown in the budget. Descriptions of service levels to be provided under the draft and adopted Budget will be included along with statements of services reduced or eliminated and services improved or added, as compared to the current year. • Cost allocations will be made for internal service charges as follows: Equipment Maintenance is allocated based on the number of vehicles a department uses. Weight is added according to age and type of vehicle. Management Information Services is allocated based on the number of user accounts a department uses. Insurance is allocated based on the department budget. Administrative charges are allocated to activities based on the City’s Annual Adopted Cost Allocation Plan.

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GANN APPROPRIATIONS LIMIT (PROPOSITION 4) POLICY:

In 1980, the State Legislature added Section 9710 to the Government Code requiring each local jurisdiction to establish, by resolution, an annual appropriations limit. Informally known as Proposition 4, or the “Gann Initiative”, it restricts the total amount of appropriations allowed in any given fiscal year from the “proceeds of taxes.” The Code was modified by two subsequent initiatives in 1988 and in 1990. Proposition 98 established the return of tax revenues in excess of the limit, with limited exceptions, to the taxpayers within two years by refund or reduction in tax rates unless extensions of the limit are approved by majority popular vote. Proposition 111 allowed new adjustment formulas for the required appropriation limit, that are more responsive to local growth issues. The proposition also now requires an annual review of the limit calculations, i.e. reviewed by the independent auditor in conjunction with the annual financial audit. The City monitors the Limit. Staff reviews calculation methodology and alternative factors each year.

STAFFING POLICY:

The number of staff City-wide may not exceed the number of positions detailed in the Position Control list. The City Manager may, however, opt to fill certain positions at a lower classification than designated in the position control list, when deemed strategically advantageous. The Position Control list may be found in a later section of this budget document and is approved by the City Council at the time of budget adoption. Staff levels are continuously reviewed to identify over/understaffing so that appropriate changes may be requested either during the annual budget process or during the mid‐year review.

PERFORMANCE MEASURES POLICY:

The budget document has been formatted to detail the operational goals, objectives and performance measurements of each department. The goal of the organization is to establish a comprehensive reporting system which will give the public, the City Council, and the City staff the ability to evaluate the level and value of service provided to the community.

CAPITAL IMPROVEMENT PROGRAM POLICY:

The budget document has been formatted to include a section on the City’s Five‐Year Capital Improvement Program (CIP). This program provides a multi‐year plan for capital improvements which is updated annually to ensure compliance with the program. Capital Projects in the CIP should have a project cost of at least $50,000.00 and a project duration of more than one year.

Capital projects with a projected cost of less than $50,000.00 and a duration of less than one year are budgeted in the appropriate departmental operating budget and are considered part of the operating budget even though they may be capitalized for accounting purposes.

CASH MANAGEMENT AND INVESTMENT POLICY:

In accordance with Government Code Sections 53601 through 53659, the City of Seaside annually reviews and approves the Investment Policy. The policy identifies the rules and procedures that apply to investment instruments that may be used to invest idle cash. It is important to note that the City does not invest in high risk investments such as derivatives and Packet Page 174

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reverse purchase agreements. All investments are made within the parameters of the Government Code and the City of Seaside Investment Policy.

DEBT POLICY:

In accordance with SB 1029, the City has adopted a Debt Policy. The policy states the purposes for which debt proceeds may be used, the types of debt that may be issued, the relationship of the debt to, and integration with, the capital improvement program or budget, the policy goals related to the City’s planning goals and objectives, and the internal control procedures implemented to ensure the proceeds of a proposed debt issuance will be directed to the intended use.

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FUND ANALYSIS
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Beginning Estimated 2022/23 2022/23 2022/23 Estimated
Balance June 30, 2022 Budgeted Net Budgeted June 30, 2023 Fund # Fund Name Fund Type Managing Department July 1, 2021 Fund Balance Revenues Transfers Expenditures Fund Balance Governmental Funds:
100 General Fund General Fund All 30,282,978 $ 29,323,881 $ 52,746,127 $ (5,120,501) $ 42,305,424 $ 34,644,083 $ 246;297 Housing Special Revenue Community, Housing & Economic Development 7,518,733 7,422,783 800,820 257,097 1,509,333 6,971,367 271 Stormwater Special Revenue Public Works & Engineering (2,764) 316,556 542,464 1,275,575 2,074,739 59,855 329 FORA Bond Special Revenue Public Works & Engineering 6,486,909 6,260,627 - - 5,265,806 994,821 357 Measure X Debt Service Debt Service Finance 3,369,445 570,282 119 71,573 641,573 401 103 Laguna Grande Project Special Revenue Public Works & Engineering (5,293) (5,293) - 5,293 - - 113 POMA Special Revenue Public Works & Engineering 407,029 413,082 947,900 - 976,705 384,276 200 CDBG Special Revenue Community, Housing & Economic Development 297,863 569,800 480,000 (625,177) 412,669 11,954 210 Streets; Gas Tax Fund Special Revenue Public Works & Engineering 1,193,997 1,179,845 5,520,586 (4,145,867) 1,930,433 624,131 211 Transportation Safety & Investment Special Revenue Public Works & Engineering 2,070,812 2,440,064 1,049,553 (2,786,706) 5,349 697,562 212 Tranportation Capital Projects Special Revenue Public Works & Engineering (22,712) 648,569 - 7,596,213 7,728,000 516,782 220 Proposition 172 Special Revenue Police/Fire (24,566) 25,902 139,592 - 98,948 66,546 2xx Public Safety Special Revenue Police/Fire 280,781 255,252 12,647 - 85,400 182,500 221 Supplemental Law Enforcement Special Revenue Police 361,716 295,364 160,000 - 250,000 205,364 225 State of California Grants Special Revenue Recreation - - 1,600,000 (1,600,000) - - 106;231 SAFER FEMA Grant Special Revenue Police/Fire (170,104) (205,573) - - 12,961 (218,534) 233 ARPA Special Revenue Finance - - 1,500,000 (1,500,000) - - 251- 257 Community Services Special Revenue Recreation (12,244) 19,592 24,269 25,000 59,606 9,255 261 Impact Fees Special Revenue Finance 680,140 680,140 - (680,000) - 140 262 Disability Access Special Revenue Finance 3,415 3,415 - - - 3,415 291 PEG Access Special Revenue Finance (1,115) 21,523 50,000 - 50,000 21,523 332-335 FORA Non-Bond Special Revenue Public Works & Engineering 3,378,490 3,042,090 - - 1,738,281 1,303,809 304-348 General Capital Projects Capital Projects Public Works & Engineering (82,184) 541,843 87,136 6,119,635 6,924,458 (175,843) 602 Recreation Endowment Special Revenue Recreation 280,450 228,480 75 (50,000) - 178,555

CITY OF SEASIDE

FUND BALANCE ANALYSIS
FISCAL YEAR 2022-2023 BUDGET
Packet Page 177

FUND ANALYSIS
City of Seaside FY 2022/23 Draft Budget
Page | 34
Beginning Estimated 2022/23 2022/23 2022/23 Estimated
Balance June 30, 2022 Budgeted Net Budgeted June 30, 2023 Fund # Fund Name Fund Type Managing Department July 1, 2021 Fund Balance Revenues Transfers Expenditures Fund Balance Governmental Funds (continued):
997 Housing Settlement Special Revenue Community, Housing & Economic Development 1,168,502 1,172,074 3,572 - - 1,175,646 355 Pension Obligation Bond Debt Service Finance 15,523 17,341 810,995 - 809,267 19,070 356 Cutino Park Debt Service Debt Service Finance 740,595 740,608 13 (342,135) 376,523 21,963 Subtotal Governmental Funds: 58,216,396 $ 55,978,246 $ 66,475,868 $ (1,500,000) $ 73,255,474 $ 47,698,639 $ *Internal Service Funds:
501 Equipment Maintenance Internal Service Public Works & Engineering 400,887 $ 442,332 $ 652,633 $ - $ 887,928 $ 207,037 $ 502 Self Insurance Internal Service Human Resources & Risk Management 873,286 821,073 3,713,790 - 3,627,962 906,901 503 Management Information Systems Internal Service Finance 412,188 321,406 831,427 - 924,538 228,295 Subtotal Internal Service Funds: 1,686,361 $ 1,584,810 $ 5,197,850 $ - $ 5,440,427 $ 1,342,233 $ *Enterprise Funds:
401 Seaside Municipal Water System Enterprise Public Works & Engineering (14,974) $ 359,471 $ 1,312,575 $ 1,500,000 $ 2,815,039 $ 357,006 $ 354;405 Golf Course Entrerprise Enterprise Finance (131,707) (149,145) 338,800 - 357,008 (167,353) Subtotal Enterprise Funds: (146,681) $ 210,325 $ 1,651,375 $ 1,500,000 $ 3,172,047 $ 189,653 $ Component Unit & Trust Funds:
951-954 **Sanitation District Component Unit Public Works & Engineering 4,446,786 $ 4,219,322 $ 2,563,863 $ - $ 2,361,498 $ 4,421,688 $ 961-973 Successor Agency Funds Trust Finance 14,075,641 14,180,228 278,938 - 362,433 14,096,733 Subtotal Component Unit & Trust Funds: 18,522,427 $ 18,399,551 $ 2,842,801 $ - $ 2,723,931 $ 18,518,421 $ City-wide Total 78,278,503 $ 76,172,932 $ 76,167,894 $ - $ 84,591,880 $ 67,748,946 $ 121,229,692 133,946,314 149,492,987 166,459,829
* Internal Service & Enterprise Fund balances equate to Unrestricted Net Position ** Sanitation District balances equate to Unrestricted Net Position plus Restricted for Community Services Packet Page 178

FUND ANALYSIS
City of Seaside FY 2022/23 Draft Budget
Page | 35
Packet Page 179
BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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BUDGET SUMMARY –ALL FUNDS
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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BUDGET BACKGROUND
On March 15, 2022, The City’s annual mid-year budget review was presented to the City Council.

At the meeting, the Council was informed of a likely FY 2021-22 budget surplus. That night Council approved sixteen new positions as well as multiple other budget amendments including various professional services, capital outlay, contributions to community groups and supplies and services. Total budget amendments resulting from the mid-year budget review totaled $2.2M.

Immediately following the mid-year review, staff began work on the fiscal year 2022-23 budget preparation. The process began in early March and culminated with a draft budget presented to the City Council at a special meeting on May 18, 2022. Staff anticipates receiving direction from the City Council at the first budget meeting and then plans to bring a revised budget to the next regularly scheduled City Council meeting on June 2, 2022. Staff will receive further input and direction from Council at that meeting and present a revised budget accordingly for adoption on June 16, 2022.

OVERVIEW
The City of Seaside’s combined annual budgeted appropriations request for FY 2022-23 is $102.4M. This amount includes appropriations from all funds ($84.6M) and transfers ($17.8M).

Combined appropriations and transfers for FY 2022-23 are $28.9M more than projected for FY 2021-22.

The City’s budget includes the General Fund, Water & Golf Enterprise Funds, as well as Special Revenue Funds, Grant Funds. Debt Service and Capital Project funds. Core city services such as police, fire, community development, recreation and parks are budgeted in the General Fund and are supported primarily by sales tax, property tax, transient occupancy tax (TOT) and charges for services rendered. The City’s Water and Golf Enterprise funds are supported by user fee revenues which are charged for services provided to the City’s residents. Activities supported by funds received by the City that are restricted in their use are included in Special Revenue Funds and Grant Funds. Construction activities associated with capital projects are accounted for in Capital Project Funds.

Included in the $102.4M total annual budget amount are the City’s Internal Service Funds. These expenditures are found in the budget twice, because the revenue to the Internal Service Funds is a budgeted expenditure in the City’s other funds.

Included in the $102.4M total annual budget amount is the City’s Component Unit (Seaside County Sanitation District). Although the district is a separate entity from the City, the district budget is included in the budget document because City staff manage the district’s operations.

Fiduciary Funds are used to account for resources that a government holds as a trustee or agent on behalf of an outside party and therefore cannot be used to support the government’s own programs. The City has one fiduciary fund: Successor Agency to Seaside Redevelopment Agency.

Throughout the budget document, reference is made to interfund transfers. An interfund transfer is a transfer of funds from one City fund to another City fund. These transfers appear as a resource in the fund receiving the transfer and as an appropriation in the fund that is sending Packet Page 181
BUDGET SUMMARY – GENERAL FUND
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the transfer. While this results in the revenue and expenditure being “double counted” in the annual budget at the “all funds level”, this presentation is necessary to provide a transparent picture of actual expenditures for both the funding and receiving funds.

When Internal Service Funds, the Component Unit, Fiduciary Funds, and transfers between funds are excluded from the total, the adjusted total Annual Appropriations Budget amounts to $76.4M.

CHANGES IN OBLIGATIONS & INTERFUND LOANS
The FY 2022-23 Budget includes certain debt obligations for the City. The obligations included in the budget represent the annual installment payments of principal and interest to be paid on City promissory notes or bond obligations existing at July 1, 2022. Additionally, late in FY 2020- 21 the City’s general fund loaned the City’s water enterprise $114k in funds to complete the interior recoating of one water tank. The loan is repayable in three annual installments at the then current Local Agency Investment Fund (LAIF) rate of 0.375%. More detail on the City’s debt obligations may be found in the “Debt Service” section of the budget.

ALL FUNDS - FUND BALANCE
The FY 2021-22 projected “all funds” year-end fund balance is $76.2M and the FY 2022-23 all funds combined balance is projected at $67.8M. Of this balance, the City has several reserves as noted below. These reserves are committed in accordance with the City’s Fund Balance & Reserve Policies, which are intended to ensure the continued financial well-being of the City by planning for emergencies, economic uncertainties, unforeseen operating or capital needs, and cash flow requirements. The City Council annually reviews and updates the reserve policies.

As shown below, the “unrestricted or unassigned fund balance” in FY 2022-23 is estimated at approximately $18.9M.

Nonspendable $2.7 , 4%
Restricted
Reserves,
$31.7 , 47%
Committed
Reserves,
$14.5 , 21%
Unassigned/Unrestricted, $18.9 , 28%
Summary of Fund Balance (in millions)
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BUDGET SUMMARY – GENERAL FUND
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FUND BALANCE TRENDS
Year over year, the City’s All Funds balance is likely to decrease in FY 2022-23 by approximately $8.4M. The decrease is the result of several factors including: $3.8M in Capital Improvement Program expenditures, $1.3M in operating transfers, spend down of FORA Bond funds ($5.3M), spend down of FORA Non-Bond funds ($1.7M), spend down of Measure X Bond street improvement funds ($570k), spend down of Cutino Park bond proceeds ($719k), and a spend down of Impact Fees ($680k).Fund balance decreases are offset by one-time General Fund revenue projected at $9M from property sales.

FY 2022/23
Proposed
Total All Funds Balance $ 67,748,946
Less Nonspendable (interagency recievables etc.) 2,655,428 Less Restricted Reserves (externally enforceable)
Special Revenue Funds 13,001,016
Debt Service Reserves 41,434
Recreation Endowment 178,555
Sanitation District 4,421,688
Successor Agency Funds 14,096,733
Less Committed Reserves (Set by Council resolution)
Capital Reserve 2,181,846
Special Reserve 4,363,691
Emergency Reserve 6,545,537
Capital Projects in Process (175,843)
Community Services 9,255
Impact Fees 140
Internal Service Fund balances 1,342,233
Enterprise Fund balances 189,653
Subtotal 48,851,364
Unassigned/Unrestricted Balance $ 18,897,582
FY 2020/21 FY 2021/22 FY 2022/23
Audited Projected Proposed
Total All Funds Balance 78,278,503 $ $ 76,172,932 $ 67,748,946 Packet Page 183
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ALL FUNDS - REVENUE DISCUSSION
Overall, City revenues are projected to increase 27% or $16M. The increase is largely because of increases in special revenue, grant revenue and one-time land sales. The General Fund expects revenue of $9M from the sale of former FORA land. The Streets gas tax fund expects a $2.2M ATP grant and the Recreation Department expects to receive a $1.6M grant from the Recreation Trails Program (RTP) for an “Urban Greening” project at Lincoln Cunningham Park.

As discussed at the mid-year budget review, actual tax revenue collections are trending better than budgeted in the current fiscal year. This has been the case for the last two fiscal years and has been unexpected, yet welcome news. Indications are, however, that FY 2022-23 will see tax revenues flatten out. General Fund revenue (excluding $9M in one-time land sales) is expected to increase a modest 1% or approximately $435k over the previous fiscal year.

With inflation remaining high, tax revenues might be expected to increase. However the inflationary pressure has the potential to curb consumer spending, therefore offsetting any gains.

Across all funds, tax revenue is expected to increase $1.5M or 4%.

Some funds derive revenue on a reimbursement basis from other funds. For example the Stormwater Fund receives substantially all of its revenue in the form of reimbursement from the General Fund. This is true also of the City’s Internal Service Funds. Since revenue in these funds is generally equal to budgeted expenditures, revenue increases can be thought of more as a result of increasing costs. The Stormwater fund shows a projected revenue increase of $482k while the Internal Service Funds (combined) show a projected increase of $450k.

The final rate increase in the Council and voter approved Seaside Municipal Water System rate schedule went into effect on January 1st of 2022. No rate increases are planned for fiscal year 2022-23 and therefore Water Enterprise revenue is expected to remain flat. The approved rate increases have stabilized the Water Enterprise financial condition with an expected surplus of $357k in the coming fiscal year. Staff recommends and has proposed in the draft budget that the Water Enterprise conduct a new rate study in the coming year.

Budget Comparison by Budget Year
FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Actual Projected Proposed vs. FY 22 Revenues Revenues Revenues Revenues Revenues Budget +/- (%) General Fund $ 33,300,672 $ 33,227,725 $ 37,065,136 $ 42,468,338 $ 43,355,604 $ 52,746,127 22% Special Revenue Funds 5,968,039 4,196,525 13,377,295 7,034,296 6,487,623 12,831,403 98% Internal Service Funds 3,301,564 3,857,323 3,857,902 4,884,657 4,747,602 5,197,850 9% Sanitation District 2,248,501 2,599,639 2,874,491 2,678,115 2,642,514 2,563,863 -3% Enterprise Funds 1,006,620 1,012,663 1,130,796 1,370,288 1,649,925 1,651,375 0% Debt Service Funds 4,151 16,330,423 25,700 3,013 780,485 811,127 4% Successor Agency Funds 4,012,658 4,334,742 2,664,144 416,186 456,287 278,938 -39% Capital Projects 3,976,042 2,559,513 539,456 1,400 - 87,136 n/a Trust Funds - 23,696 11,398 3,559 75 75 0%
$ 53,818,247 $ 68,142,248 $ 61,546,317 $ 58,859,852 $ 60,120,114 $ 76,167,894 27%

ALL FUNDS
Revenues
Total Revenues - All Funds
Revenue Summary by Fund Type
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$41.9
$10.0 $9.7
$5.0 $4.1
$-
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
$45.0
Taxes Grant Revenue Income from
Investments
Internal Service
Revenue
Fees & Charges
Top 5 Revenue Sources by Category (in millions)
Budget Comparison by Budget Year
FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Actual Projected Proposed vs. FY 22 Revenues Revenues Revenues Revenues Revenues Budget +/- (%) Taxes $ 31,932,293 $ 34,190,240 $ 34,023,736 $ 37,803,288 $ 40,391,889 $ 41,922,802 4% Grant Revenue 7,201,940 3,775,022 8,913,991 4,521,509 4,902,237 10,008,534 104% Income from Investments 3,122,001 1,338,538 4,486,209 2,745,805 958,464 9,661,822 908% Internal Service Revenue 3,090,386 3,602,785 3,696,604 4,582,331 4,581,440 5,000,900 9% Fees & Charges 3,433,192 3,343,011 3,353,001 3,536,572 4,106,831 4,052,719 -1% Franchise Fees 1,428,148 1,725,050 1,288,511 1,764,355 1,443,374 1,493,892 4% Reimbursements 811,346 1,667,307 803,613 295,353 1,114,708 1,319,311 18% Miscellaneous-Other Revenue 1,521,186 17,110,227 1,277,071 1,143,097 1,111,215 1,087,908 -2% Business License & Permits 733,301 820,067 843,833 630,058 759,374 820,000 8% Licenses & Permits 487,116 484,697 545,334 517,163 663,950 717,042 8% Fines & Forfeitures 57,340 85,306 72,272 89,791 86,631 82,964 -4% Other Agency Revenue - - 2,242,142 1,230,530 - - n/a
Total Revenues - All Funds $ 53,818,247 $ 68,142,248 $ 61,546,317 $ 58,859,852 $ 60,120,114 $ 76,167,894 27% ALL
Revenue Summary by Category
Revenues
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BUDGET SUMMARY – GENERAL FUND
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Discussion of Significant Revenue Sources
Taxes
At the “All Funds” level, taxes include Property Tax, Vehicle License Fees, Sales and Use Tax, Transaction Tax, Transient Occupancy Tax, Marijuana Receipts Tax, Utility Users Tax, Highway User’s Tax, Measure X Tax, as well as several smaller taxes. Almost all of these revenues are also revenues for the City’s General Fund. A few, however, are not; For instance the Highway User’s Tax and Measure X Taxes are not revenue sources for the General Fund.

Sales and Use tax revenues include the City’s 1 cent general sales tax. Transaction taxes are comprised of a 1 cent tax approved by the voters in 2008 (Measure R) and a ½ cent transaction tax approved by the voters in 2017 (Measure L). Based on an analysis of trends in year-to-date tax receipts, macroeconomic conditions and an examination of local business data, it is anticipated that the City will receive combined sales, use and transaction tax revenue of $18.7M in FY 2021-22 and $19.3M in FY 2022-23 (46% of total taxes City Wide).

Property Taxes are expected to remain strong with a 6% increase forecast; going from $9.8M to $10.5M. Increasing mortgage interest rates may slow the pace of real estate sales in the year to come, but while home prices remain high and inventory low, tax collections are likely to stay strong.

Highway User Tax (HUTA) is a sales tax collected when consumers purchase fuel in California.

During the COVID-19 pandemic, gas prices dropped and this revenue source dropped in tandem. With gas prices recovering in 2021 and into 2022, this revenue source is expected to increase by 8% from $2.5M to $2.7M.
$34.2 $34.0
$37.8
$40.4 $41.9
$-
$5.0
$10.0
$15.0
$20.0
$25.0
$30.0
$35.0
$40.0
$45.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Taxes - All Funds (in millions)
Taxes
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BUDGET SUMMARY – GENERAL FUND
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Grant Revenue
As might be expected grant revenues historically show wide fluctuations year over year as they are dependent on availability and submission of successful grant applications. Notable grants expected in FY 2022-23 include a $2.2M ATP grant for street improvements, a $1.6M grant from the State of California Recreation Trails Program (RTP) for an “Urban Greening” project at Lincoln Cunningham Park and $1.5M in ARPA grant funds proposed to be used for the planning and design work related to a new potable water well.

Additionally, the City expects $375k in Community Development Block Grants from the federal government.
$3.8
$8.9
$4.5 $4.9
$10.0
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Grant Revenue - All Funds (in millions)
Grant Revenue
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BUDGET SUMMARY – GENERAL FUND
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Income from Investments
Historically the Income from Investments category has shown wide fluctuations from year to year. This has been mainly due to the sale of properties owned by the City’s previous Redevelopment Agency. Sales occurred in FY 2019-20 and again in FY 2020-21. In FY 2022- 23 the City expects to sell former FORA (Fort Ord Redevelopment Agency) property in the amount of approximately $9M. The land was left to the City upon the dissolution of FORA.

Besides land sales, the City’s primary investment vehicle is the California Local Agency Investment Fund (LAIF). The City expects small investment returns in the coming year although LAIF rates are likely to begin climbing once broader lending rates start to increase. $1.3
$4.5
$2.7
$1.0
$9.7
$-
$2.0
$4.0
$6.0
$8.0
$10.0
$12.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Income From Investments- All Funds (in millions)
Income from Investments
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BUDGET SUMMARY – GENERAL FUND
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Internal Service Revenue
The revenue to the Internal Service Funds has a direct correlation to budgeted expenditures in the City’s other funds. This is because the City’s other funds must pay for the services provided by the Internal Service Funds on a cost recovery basis. Internal Service revenue shows a steady increase over the years demonstrating the steady increase in the cost to provide services.

Revenue across the three internal services funds is expected to grow as a whole by 9% or roughly $450k.

The City’s Vehicle & Equipment Maintenance fund is budgeted to decrease $178k because an analysis of the fund balance indicated resources sufficient to decrease participating fund contributions for the year while still maintaining a reserve equal to approximately 25% of budgeted expenditures.

The Insurance fund, including liability insurance and worker’s compensation insurance is budgeted to increase $547k due largely to increases in worker’s compensation insurance. With rising costs, the fund must charge the participating funds and departments accordingly. Worker’s compensation insurance is budgeted to increase 30% from $1.6M to $2.1M.

The Management Information Systems fund revenue is budgeted to increase by $81k largely due to budgeted server upgrades.
$3.6 $3.7
$4.6 $4.6
$5.0
$-
$1.0
$2.0
$3.0
$4.0
$5.0
$6.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Internal Service Revenue - All Funds (in millions)
Internal Service Revenue
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BUDGET SUMMARY – GENERAL FUND
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Fees and Charges
During the COVID-19 pandemic, the City experienced revenue losses in the Fees and Charges category. This was largely due to restrictions on gatherings. Programs that usually generate revenue such as the community center, swim center and recreational day camps generated almost no revenue. Losses for this category as a whole however were offset at the all funds level by increases in Water utility rates. With the expected recovery of revenues that were lost due to health and safety restrictions coupled with implemented increases in Water Utility rates, the City expects to realize $4.1M in fiscal year 2021-22. Fiscal year 2022-23 is expected to be flat at $4.1M with no water rate increases scheduled.

Interfund Transfers In
At the All Funds level, all transfers in have an equal and corresponding transfer out which is shown as an expenditure. Therefore, at the All Funds level, all transfers net to zero. A majority of the City’s interfund transfers involve funding of capital projects, whether from grant funds, special revenue funds, capital reserves or operating funds. A detailed schedule of interfund transfers is provided in a later section of the budget. $3.3 $3.4 $3.5
$4.1 $4.1
$-
$0.5
$1.0
$1.5
$2.0
$2.5
$3.0
$3.5
$4.0
$4.5
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Fees and Charges - All Funds (in millions)
Fees & Charges
Packet Page 190
BUDGET SUMMARY – GENERAL FUND
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ALL FUNDS – EXPENDITURE DISCUSSION
The FY 2022-23 Budget proposes expenditures totaling $102.4M when Internal Service Funds, Fiduciary Funds, Interfund Transfers and Component Units are included in the total and $76.4M when these items are excluded. The budget includes a robust capital improvement budget ($25.6M) with much of the financing coming from grants and special revenue funds ($19.6M).

Discussion of Significant Variances - Expenditures by Function/Program Overall, many departments/functions will continue to see steep increases on a year over year basis in fiscal year 2022-23 as compared to fiscal year 2021-22. This is due to the fact that the City cut its workforce in fiscal year 2020-21 in response to the COVID-19 pandemic. The reduction comprised twenty positions through elimination or budgetary freeze. Additionally all labor groups agreed to temporary pay reductions. Fiscal year 2021-22 saw the City begin to reverse those cuts as the City again ramped up its workforce and concessions were returned to the labor groups. In fiscal year 2022-23, the City will again look to increase its workforce.

It is important to keep in mind that at the “all funds” level, the various departments may manage expenditures in other funds in addition to the general fund. To avoid repetition, variances for departments that only manage general funds are discussed later in the general fund section of the budget document. Discussion of the variances for the Legislative Body, City Manager’s Office, Building Department, City Attorney’s Office, Police Department, and Fire Department may be found in the General Fund Expenditures by Function/Program section of the budget.

Budget Comparison by Budget Year
Expenditures by Function/Program
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Expenditures Expenditures Expenditures Budget Budget +/- (%) Legislative Body $ 218,656 $ (229,830) $ (130,223) $ 163,958 $ 521,737 218% City Manager (58,661) 11,401 (28,865) 304,295 774,339 154% City Clerk 211,417 200,807 236,416 150,142 153,969 3%
City Attorney 193,737 247,425 92,015 432,700 707,780 64% Human Resources & Risk Management 1,138,157 2,527,947 2,610,243 3,363,609 4,583,843 36% Finance Department 3,641,413 4,049,492 3,726,593 3,353,101 3,897,222 16% Community, Housing & Economic Development
Community Development 458,210 498,098 1,262,613 915,712 1,796,537 96% Economic Development 684,890 777,492 1,030,643 3,270,217 799,654 -76% Planning 889,366 810,165 552,925 835,245 1,013,022 21%
Building and Code Enforcement 882,499 854,798 875,053 1,158,200 1,354,818 17% Police Department 13,703,593 14,526,271 13,834,591 16,112,680 16,541,430 3% Fire Department 7,844,398 9,116,302 8,217,122 10,052,376 10,218,650 2% Public Works/Engineering 12,809,273 12,132,698 16,871,616 17,515,620 36,933,085 111% Recreation 3,372,465 3,052,124 2,746,135 4,597,830 5,295,795 15% Total Expenditures- All Funds $ 45,989,413 $ 48,575,190 $ 51,896,877 $ 62,225,685 $ 84,591,880 36% Expenditures

ALL FUNDS
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Community, Housing & Economic Development is expected to decrease 28% or $1.4M in FY 2022-23. The year over year decrease is largely due to the purchase of the parking lot at 490 Broadway Avenue in fiscal year 2021-22 ($1.2M). There is no similar purchase planned in fiscal year 2022-23 and therefore the year over year variance.

Human Resources & Risk Management is slated to increase by $1.2M or 36% on a year over year basis. The variance is caused by a few factors: Personnel costs will increase $310k with the department budgeted to increase from three full time positions in FY2021 to five full time positions in FY 2022-23. New positions include a Risk Management Technician and a Senior Administrative Assistant. Additionally, a portion of the variance is may be attributed increases in the cost of worker’s compensation insurance ($482k). The remainder of the variance may be attributed to cost allocation plan fluctuations ($428k).

The Finance Department is budgeted to increase 16% or $544k in FY 2022-23. Increases are due to cost allocation plan fluctuations ($154k) and personnel cost increases ($154k) due to the addition of a financial analyst position at the mid-year budget review. Additionally, the IT department (which is managed by the Finance Department at the all funds level) will increase by $82k largely due to implementation of new servers. Lastly the City’s Pension Obligation Bond payment will increase by $65k according to the predetermined amortization schedule.

Public Works/Engineering expenditures are budgeted to increase by 111% or $19.4M in FY 2022-23 due to several factors. Capital spending can be irregular due to project timing and funding availability. Overall, capital outlay will increase $13.3M on a year over year basis. Capital spending is budgeted to increase in the following categories; Streets ($4.7M), Storm water ($1.4M), Parks ($2.8M), Government Facilities ($3.4M) and Sanitation District ($914k).

Personnel costs are expected to increase $1.5M as the department ramps back up. Personnel increases approved at the mid-year budget review include an additional four maintenance workers demonstrating the Council’s commitment to maintaining the City’s assets. The maintenance division will also add an additional administrative assistant, while the Engineering division will add an administrative assistant and an administrative analyst. Lastly, Public Works/Engineering expects to complete $5M of blight removal on the land acquired from the former Fort Ord Redevelopment Agency.

Recreation expenditures are budgeted to increase by $697k or 15% in FY 2022-23. Personnel costs are projected to increase $570k on a year over year basis with three new positions added at the mid-year budget review; Custodian, Administrative Assistant and Youth Center Supervisor. Additionally several other recreation positions that remain vacant in the current year are expected to be filled in the FY 2022-23.

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Discussion of Significant Variances - Expenditures by Category The Personnel Services category is budgeted to increase 14% or $4.6M in FY 2022-23. This is because the City cut its workforce in fiscal year 2020-21 in response to the COVID-19 pandemic. The reduction comprised twenty positions through elimination or budgetary freeze.

Additionally all labor groups agreed to temporary pay reductions. The fiscal year 2021-22 budget began reversing those cuts as the City looked to ramp up its workforce and concessions were returned to the labor groups. At the fiscal year 2021-22 mid-year budget review, The City Council approved another slate of new positions;
The Capital Outlay-Projects category is budgeted to increase 106% from $9.3M in FY 2021- 22 to $19.1M in FY 2022-23. Capital spending can be irregular due to project timing and funding availability. Capital spending is budgeted to increase in the following categories; Streets ($4.7M), Storm water ($1.4M), Parks ($2.8M), Government Facilities ($3.4M) and Sanitation District ($914k). For a complete list of capital improvement projects see the Capital Improvement (CIP) section of the budget.

The Services & Supplies category is budgeted to increase 51% or $7.5M in FY 2022-23. $5M of the variance is due to the FORA Blight Removal work scheduled. Also related to FORA is the scheduled Eucalyptus repair ($675k). The Community Development department has budgeted Budget Comparison by Budget Year
Expenditures by Category
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Expenditures Expenditures Expenditures Budget Budget +/- (%) Personnel Services $ 25,720,188 $ 27,452,174 $ 26,494,183 $ 32,490,327 $ 37,123,703 14% Capital Outlay-Projects 6,464,790 4,903,018 7,486,112 9,268,593 19,104,934 106% Services & Supplies 7,961,124 9,938,178 11,485,632 14,669,963 22,218,892 51% Internal Service Charge 2,843,503 2,505,179 2,965,727 2,751,737 3,012,013 9% Debt Service 2,676,812 3,493,444 2,936,792 3,042,827 3,183,320 5% Other 238,979 268,278 344,126 2,204 2,108 -4%
Administrative Allocation (141,118) (164,522) (48) 33 (53,091) -160983% Depreciation 225,135 179,441 184,354 - - Total Expenditures- All Funds $ 45,989,413 $ 48,575,190 $ 51,896,877 $ 62,225,685 $ 84,591,880 36%

ALL FUNDS
Expenditures
Building - Administrative Assistant PW Maintenance - Building Maintenance Specialist Finance Dept - Financial Analyst (grants management) PW Maintenance - Maintenance Supervisor HR Dept - Admin Assistant PW Maintenance - Maintenance Worker II HR Dept - Risk Management Technician PW Maintenance - Maintenance Worker II HR Dept - Senior Administrative Assistant PW Maintenance - Maintenance Worker II Police Dept - part-time Records Technician Recreation - Custodian PW Maintenance - Admin Assistant Recreation - Administrative Assistant PW Engineering - Administrative Analyst II Recreation - Youth Center Supervisor Positions Approved At Mid-Year Budget Review
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$120k for a Sustainability & Climate Action Plan as well as $30k to support small business in their efforts to comply with a City Plastics Ordinance. Lastly, the City’s Municipal Water System has budgeted $1.5M for the planning and design work related to a new potable water well.

Fund Summaries
General Fund:

A detailed summary of the general fund is provided in a later section of the budget.

Other Funds:

This year the City’s budget document contains several new sections that provide fund summaries for funds other than the general fund. Please refer to the Enterprise Funds section, the Special Revenue Funds section, and the Internal Service Funds section for summaries of other funds.

Fee Schedule:

Presented in the budget is an updated annual fee schedule for Council approval. Several years back the City hired a consultant to conduct an in depth fee study. The study set fees at a level to allow the City to recover its cost of providing each specific service. In the years since the study was conducted, fees have been increased annually at amount equal to the change in the consumer price index (CPI). This year the change in CPI is 6.5%. It is the Council’s prerogative to set fees lower than the amount required for cost recovery.

Because it has been several years since the last study was conducted, staff recommends that the City again undertake an in depth fee study at some point in the next few years.

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BUDGET SUMMARY – GENERAL FUND
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BUDGET SUMMARY – GENERAL FUND
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OVERVIEW
The City of Seaside’s fiscal year (FY) 2022-23 General Fund operating appropriations budget (including transfers) is proposed at $43.6M. Core city services such as police, fire, community development, park maintenance, and recreation are budgeted in the General Fund. General Fund resources are closely linked to economic and development activity in the City and expenditures fund essential front line and “quality of life” services that our citizens expect.

The FY 2022-23 budget is showing a $109k operating surplus:

In addition, the City’s general fund will fund $3.9M of capital projects using existing fund balance.

Although staff is pleased to propose a balanced General Fund budget for FY 2022-23, it is always important that the City continue enhancing General Fund revenue streams and containing costs. Cost pressure will continue on the City’s General Fund due to substantial pension cost increases, which are expected to continue beyond FY 2022-23 as a result of CalPERS lowering the actuarial discount rate for their investment portfolio and changing actuarial assumptions regarding mortality. Additional cost pressure is likely due to persistent inflation in the national economy. A five-year forecast is presented in a later section of the budget.

GENERAL FUND - FUND BALANCE
The year-end General Fund balance for FY 2013-14 through FY 2022-23 is shown below.

General Fund balance has been steadily increasing as shown in the graph. The balance is expected to increase by over $5.3M in FY 2022-23. As noted previously, the City expects $9M in one-time land sales in FY 2022-23. Those funds are very likely to be used in FY 2023-24 in connection with further blight removal on the former Fort Ord property.

FY 2022/23
Proposed
Operating Revenue $ 43,746,127
Operating Expenditures 43,636,912
Operating Surplus(Deficit) $ 109,215
FY 2022/23
Proposed
Non-Operating Revenue $ 9,000,000
Non-Operating Expenditures 3,789,013
Non-OperatingOperating Surplus(Deficit) 5,210,987 $
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GENERAL FUND RESERVES
The City’s General Fund reserves are established in accordance with the “Fiscal Policies” which are intended to ensure the continued financial well-being of the City by planning for unanticipated emergency and contingency needs. The City Council annually reviews and updates the reserve policies and budgeted reserve funds to ensure that the City has sufficient resources to adequately address emergencies, economic uncertainties, unforeseen operating or capital needs, economic development opportunities, and cash flow requirements. The FY 2022-23 budget commits fund balance in the General Fund to the following reserves:
 $2.2M to the Capital Reserve
 $4.4M to the Special Reserve
 $6.6M to the Emergency Reserve
As shown below, the General Fund’s “unassigned fund balance” in FY 2022-23 is estimated at about $18.9M.
$9.9 $10.5 $12.1 $12.8
$18.9 $19.0 $19.8
$30.3 $29.3
$34.6
FY2013-14 FY2014-15 FY2015-16 FY2016-17 FY2017-18 FY2018-19 FY2019-20 FY2020-21 FY2021-22 FY2022-23 General Fund Balance - Ten Year Trend ( in millions)
FY 2022/23
Proposed
Total General Fund Balance $ 34,644,083
Less Nonspendable (interagency recievables etc.) 2,655,428 Less Committed Reserves (Set by Council Resolution)
Capital Reserve 2,181,846
Special Reserve 4,363,691
Emergency Reserve 6,545,537
Unassigned Balance $ 18,897,582
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GENERAL FUND REVENUE
Seaside’s General Fund is reliant on sales tax, transaction tax, Transient Occupancy Tax (TOT), property tax, utility user’s tax, marijuana receipts tax and fees charged for services rendered to fund operations. As discussed in detail below, General Fund revenues are expected to increase in FY 2022-23 with the total annual revenue projected at $52.8M, a 22% year over year increase.

When one-time revenues are deducted from the total, the year over year increase is forecast at $391k or 1%.

Taxes remain the largest resource supporting General Fund operations in the FY 2022-23 Operating Budget. Taxes represent 72% of all General Fund revenues with the primary taxes comprised of sales and use tax, transaction tax, and property tax.

Other revenue sources include franchise fees, licenses and permits, fees and charges, fines and forfeitures, grant revenue, reimbursements, income from investments (including one-time land sales).

There are no funds budgeted to be transferred in to the general fund from other funds for fiscal year 2022-23.

Budget Comparison by Budget Year
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Revenues Revenues Revenues Revenues Budget +/- (%)
Property Tax $ 7,118,845 $ 8,493,623 $ 9,407,980 $ 9,873,432 $ 10,485,110 6% Sales and Use Tax 8,354,999 7,544,612 9,700,113 10,038,688 10,429,640 4% Income from Investments 149,437 3,244,712 1,450,347 450,711 9,154,490 1931% Transaction Tax 6,479,786 6,206,631 8,094,864 8,658,060 8,841,864 2% Transient Occupancy Tax 3,424,302 3,038,525 2,662,172 3,966,323 4,164,639 5% Utility User Tax 2,415,132 2,405,125 2,803,550 2,750,639 2,832,815 3% Franchise Fees 1,725,050 1,288,511 1,764,355 1,443,374 1,493,892 4% Marijuana Receipts Tax 514,565 1,209,596 1,416,668 1,446,000 1,444,300 0% Miscellaneous-Other Revenue 549,064 760,915 812,516 799,857 852,326 7% Business License & Permits 820,067 843,833 630,058 759,374 820,000 8% Fees & Charges 746,003 592,904 414,590 677,714 721,095 6% Licenses & Permits 484,697 545,334 517,163 663,950 717,042 8% Reimbursements 274,053 625,019 262,000 304,140 490,325 61% Grant Revenue 86,419 193,524 2,442,171 1,436,711 215,625 -85% Fines & Forfeitures 85,306 72,272 89,791 86,631 82,964 -4% Subtotal Revenues 33,227,725 37,065,136 42,468,338 43,355,604 52,746,127 22% Transfer In 135 - - 1,643,148 - n/a
Total Revenues - General Fund $ 33,227,860 $ 37,065,136 $ 42,468,338 $ 44,998,752 $ 52,746,127 17% Revenues

GENERAL FUND
100 - Revenues
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Discussion of Significant General Fund Revenue Sources
Property Tax
Over the last few years, the City of Seaside has seen a steady increase in property tax receipts.

In recent years, sales prices and number of sales have increased. FY 2021-22 is showing an increase in this revenue source of $465k or 5% over the previous fiscal year.

The combination of very low interest rates and a short supply of housing inventory has led to sharply increasing home values. In turn when homes are sold at a higher value, the taxable valuation increases. Additionally, as the recognized obligations of the previous Redevelopment Agency are paid down or settled, more property tax becomes available for excess distribution.

Property taxes are projected to end the year $187k more than budget.

Increasing mortgage interest rates may slow the pace of real estate sales in the year to come, but while home prices remain high and inventory low, tax collections are likely to stay strong.

Overall, property tax revenues are expected to increase 6% in FY 2022-23 to $10.5M (including the Vehicle License in Lieu Fee). With home prices continuing to increase however, affordable housing remains problematic in the community.
$7.1
$8.5
$9.4 $9.9
$10.5
$-
$2.0
$4.0
$6.0
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$12.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Property Tax History - General Fund(in millions)
Property Tax
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Sales, Use & Transaction Tax
Sales tax revenues include the City’s 1 cent general sales tax as well as a 1 cent transaction tax approved by the voters in 2008 (Measure R) and a ½ cent transaction tax approved by the voters in 2017 (Measure L). Based on an analysis of trends in year-to-date tax receipts, macroeconomic conditions and an examination of local business data, it is anticipated that the City will receive sales tax revenue of $18.7M in FY 2021-22 and $19.3M in FY 2022-23.

Sales and Use Tax projections are provided to the City by Hdl, which is a revenue enhancement consultant used widely by Cities throughout California.

The City’s sales and use tax has outperformed budget in FY 2021-22 predominantly in the areas of auto sales, cannabis retail and online sales. The City also saw strong results in the areas of Building and Construction and Food and Drugs and in its share of County aggregated online sales tax. As consumers stayed home, they increased their online purchases. This fiscal year also saw gas prices recover and then increase to pre-pandemic levels so that this sector of sales tax increased significantly. Although the City saw nearly two years for very strong sales tax growth, it is anticipated that the rate of growth will begin to flatten out in FY 2022-23. With persistent inflation driving prices up, it could be presumed that sales tax revenue will increase.

On the other hand, if persistent inflation leads to lower spending by consumers, those gains may be offset.
$8.4 $7.5
$9.7 $10.0 $10.4
$6.5
$6.2
$8.1 $8.7 $8.8
$-
$5.0
$10.0
$15.0
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$25.0
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Sales and Use Tax History - General Fund (in millions)
Sales and Use Tax Transaction Tax
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Transient Occupancy Tax
Transient Occupancy Tax (TOT) is a local tax that is applied to the cost of hotel or other lodging stays of less than 30 days. The City’s TOT rate is 12% and is a revenue source solely for the General Fund. TOT is collected by the City’s 13 lodging establishments and remitted to the City on a monthly basis. Factors influencing TOT revenues include vacancy rates, changes in business and leisure travel, new hotels, hotel expansion, and room rate increases. The effects of the COVID-19 pandemic can be plainly seen in the historical chart presented above with revenues dropping steeply in FY 2019-20 and FY 2020-21. With the vaccination campaign on track, however and reduced restrictions on travel and gatherings, the outlook for the hospitality sector improved significantly in FY 2021-22. The City expects TOT receipts to grow again in FY 2022-23 although at a slower rate.

Based on year-to-date receipts, FY 2021-22 year-end TOT revenues are projected to be approximately $4M. Staff is projecting a 5% increase to $4.2M in TOT revenue for FY 2022-23. $3.4
$3.0
$2.7
$4.0
$4.2
$-
$0.5
$1.0
$1.5
$2.0
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$3.0
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FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
TOT History- General Fund (in millions)
Transient Occupancy Tax
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Utility User Tax
Over the years, the City’s Utility User’s Tax has been a stable source of revenue. FY 2021-22 may see a small decrease of $50k or 3% on a year over year basis. The decrease is in comparison to a very strong year in which many people were spending more time at home due to restrictions imposed by the County and State health officers therefore using more utilities. The City is forecasting a 3% increase in FY 2022-23.

Marijuana Receipts Tax
The Marijuana Receipts Tax was a new tax revenue for the City beginning in FY 2019-20. The first two years were clearly growth years as the local operators first got under way. The City is forecasting this revenue source flattening out in FY 2021-22 with a projection of $1.4M. Similarly the City is projecting steady but flat receipts in FY 2022-23 with another $1.4M forecast. $2.4 $2.4
$2.8
$2.8
$2.8
$2.1
$2.2
$2.3
$2.4
$2.5
$2.6
$2.7
$2.8
$2.9
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Utility User Tax History - General Fund (in millions)
Utility User Tax
$0.5
$1.2
$1.4 $1.4 $1.4
$-
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FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23
Marijuana Receipts Tax History - General Fund (in millions) Marijuana Receipts…
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General Fund Revenue Detail
Budget Comparison by Budget Year
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Revenues Revenues Revenues Revenues Budget +/- (%)
3101 PROPERTY TAX SECURED 1,770,386 $ $ 1,832,771 $ 1,982,751 $ 2,063,094 $ 2,237,608 8% 3104 PROPERTY TRANSFER TAX 101,750 111,308 99,361 100,606 108,654 8% 3105 VEHICLE LICENSE FEE IN- 3,559,256 3,787,457 3,991,924 4,178,077 4,439,207 6% 3108 SUPPLEMENTAL ROLL 116,324 90,387 122,347 115,715 108,505 -6% 3109 PROPERTY TAX UNSECURED 64,457 73,274 73,991 89,648 91,224 2% 3110 RESIDUAL CO RPTTF 1,020,389 1,703,454 2,174,133 2,274,577 2,379,662 5% 3111 TRANSACTION TAX - 4,341,215 4,629,453 5,162,732 5,772,040 5,894,576 2% 3112 PENALTIES AND INTEREST (30) - - 60 - n/a
3113 SA PASS THROUGH 477,858 886,620 955,155 999,938 1,059,934 6% 3114 TRANSACTION TAX - 2,138,572 1,577,178 2,932,132 2,886,020 2,947,288 2% 3116 SAND CITY SETTLEMENT 182,261 364,522 364,522 364,522 364,522 0% 3117 CARES ACT - - 630,178 216,092 - -100%
3119 ROPS FORA SURPLUS H&S - - - 49,277 52,234 6%
3118 GREAT PLATES ACCRUAL - - 1,391,086 - - n/a
3120 STR TRANSIENT OCCUPANCY 44,646 376,453 526,170 514,194 539,903 5% 3121 SALES & USE TAX 8,354,999 7,544,612 9,700,113 10,038,688 10,429,640 4% 3122 TRANSIENT OCCUPANCY TAX 3,379,656 2,662,072 2,136,002 3,452,129 3,624,736 5% 3123 FRANCHISE-PG&E 223,308 231,150 239,829 236,579 244,859 3% 3124 FRANCHISE-TELEVISION 273,161 222,411 229,324 235,268 243,502 4% 3125 FRANCHISE-TRASH 776,224 623,682 1,088,740 737,797 763,620 3% 3126 FRANCHISE-WATER 102,294 91,739 103,929 80,950 83,783 3% 3127 FRANCHISE-SANITATION 350,063 119,530 102,531 152,781 158,128 3% 3128 BUSINESS LICENSE TAX 820,067 843,833 630,058 759,374 820,000 8% 3130 MARIJUANA RECEIPTS TAX 514,565 1,209,596 1,416,668 1,430,000 1,444,300 1% 3131 UTILITY USER - ELECTRIC & 1,242,750 1,278,240 1,452,001 1,385,174 1,440,581 4% 3132 UTILITY USER TELEPHONE 365,574 320,064 273,752 346,181 332,334 -4% 3133 UTILITY USER CAL AM WATER 496,949 481,884 669,519 617,360 654,402 6% 3134 UTILITY USER-CITY WATER 30,593 36,083 48,137 61,179 61,179 0% 3135 UTILITY USER-CABLE 224,759 232,402 263,659 251,366 251,366 0% 3136 UTILITY USERS - MARINA 54,507 56,453 96,483 89,379 92,954 4% 3140 FINANCE ADMIN RECOVERY 2,516 1,918 1,730 1,516 2,000 32% 3202 ANIMAL LICENSE 6,379 4,433 3,686 3,853 4,161 8%
3210 PLAN CHECK FEES 109,386 122,111 128,656 134,858 142,949 6% 3211 BUILDING PERMIT 309,151 382,315 298,006 447,742 483,561 8% 3212 ELECTRICAL PERMIT 36,599 47,268 67,018 66,495 71,815 8% 3213 PLUMBING PERMIT 7,882 16,490 31,689 17,286 18,669 8% 3214 CERTIFICATE OF 6,207 4,494 4,410 4,990 5,366 8%
3215 SEWER PERMIT (273) (1,236) (797) - - n/a
3216 ABANDONED RESIDENTIAL 507 - 289 598 369 n/a
3221 SIGN PERMIT 2,379 3,248 1,623 1,851 2,000 8%
3222 WATER RELEASE PERMIT - - 151,000 145,250 150,000 3% 3223 HOME OCCUPATION/GARAGE 4,363 3,649 4,183 4,164 4,497 8% 3225 USE PERMIT 15,480 8,450 5,963 13,678 14,772 8%
3231 STREET OPENING/ENCR 82,305 68,002 97,212 84,298 91,042 8% 3232 TREE PERMITS 6,734 4,429 11,298 11,233 12,132 8%
3233 WATER ALLOCATION PERMIT - - (8,000) - - n/a
3242 OTHER LICENSES & PERMITS 512 112 308 174 188 8%
3246 AB 717 ADMINISTRATIVE 4% 16,096 16,970 16,611 29,652 29,000 -2% 3301 REVENUE/RECOVERY 23,329 12,939 19,528 10,104 16,823 67% Revenues
100 - Revenues Summary

GENERAL FUND
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Budget Comparison by Budget Year
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Revenues Revenues Revenues Revenues Budget +/- (%)
3302 PARKING FINES 21,307 15,575 12,094 14,841 19,389 31% 3303 OTHER COURT FINES 51,490 46,725 75,553 30,869 48,901 58% 3304 PROPERTY MAINTENANCE 952 - - 3,446 1,201 -65%
3350 ADMINISTRATIVE CITATION 11,557 9,972 2,144 37,475 13,473 -64% 3401 INTEREST INCOME 38,093 137,396 41,735 20,207 21,218 5% 3405 LAND/CHAMBERS/EQUIP 52,163 59,993 62,062 72,786 72,786 0% 3406 PROPERTY RENT 5,500 4,000 7,500 6,750 - -100%
3408 GOLF COURSE RENTAL 100,000 100,000 100,000 121,000 127,050 5% 3409 STARBUCKS RENTAL INCOME 5,844 7,778 4,667 6,287 6,222 -1% 3502 HOMEOWNER PROPERTY TAX 8,426 8,351 8,318 2,500 8,082 223% 3504 POLICE OFFICER TRAINING 11,699 44,866 9,335 6,235 14,427 131% 3505 LAND/CHAMBERS/EQUIP - - 15,003 - - n/a
3506 SB90 REIMBURSEMENT 1,471 31,025 281 15,155 13,873 -8% 3509 TRAFFIC SAFETY FINES 1,839 1,083 588 1,447 2,500 73% 3510 CSA 74 EMS - MONTEREY 28,215 28,043 27,792 28,617 28,240 -1% 3541 GRANT REVENUE 86,419 193,524 173,968 220,619 215,625 -2% 3545 GRANT REVENUE - RENTAL - - 246,939 1,000,000 - -100% 3551 MISCELLANEOUS INCOME - - 329 - - n/a
3602 VEHICLE ABATEMENT FEE 20,020 19,006 22,979 10,079 15,000 49% 3603 FIXIT TICKET FEE 4,123 2,381 1,602 1,974 2,500 27% 3606 ANIMAL SHELTER FEE 5,382 3,547 2,579 2,454 4,000 63% 3608 POLICE FALSE ALARM 3,732 (2,435) - 11,393 5,000 -56% 3613 FIRE-FIREWORKS FEE 17,717 15,621 17,588 10,104 17,000 68% 3614 FIRE CONTRACTS 237,168 200,850 156,413 196,873 215,912 10% 3623 FIRE INSPECTION-BUSINESS 26,827 19,366 3,982 8,298 22,540 172% 3628 PLAN CHECK-BLDG/FIRE 16,248 14,095 15,667 18,186 17,894 -2% 3652 REAL PROPERTY 28,755 26,490 32,325 42,360 33,869 -20% 3653 BAR REVIEW 4,993 6,550 7,275 3,000 6,638 121%
3654 SALE OF MAPS,PUBS,RPTS 761 1,024 1,174 1,562 1,196 -23% 3657 VARIANCE APPLI. FILING FEE 2,773 500 4,237 9,202 3,861 -58% 3659 PLAN CHECK INSPECTION 1,030 6,009 7,039 5,284 4,281 -19% 3660 APPEALS/PLANNING/BAR 1,916 2,959 1,500 1,400 1,871 34% 3662 MARIJUANA PERMIT - - - 16,000 - n/a
3664 PLANNING APPLICATION 25,311 1,516 500 5,052 10,625 110% 3665 TRAFFIC ADVISORY 165 415 122 384 265 -31%
3666 ENGINEERING PLAN CHECK 1,465 25,819 25,710 4,492 30,275 574% 3667 SITE PLAN REVIEW - 4,338 - 4,041 1,776 -56%
3668 ZONING/PLAN AMENDMENTS - 8,574 1,091 10,104 8,054 -20% 3670 JAZZ ART SHOW 423 - - 425 450 n/a
3672 CENTER RENTALS/DEPOSITS 53,794 29,779 (3,051) 18,388 30,276 65% 3673 PRE-SCHOOL FEE 33,449 14,749 2,743 9,705 20,180 108% 3674 OTHER COMMUNITY CLASSES 52,753 20,568 5,209 5,891 28,211 379% 3675 ART COMMISSION 12 - - 718 267 n/a
3676 SWIMMING POOL REVENUE 133,030 92,491 15,069 191,837 117,749 -39% 3677 SWIMMING POOL RENT 13,822 3,194 - 5,051 8,679 72%
3679 RECREATION DAY CAMP 69,628 20,329 24,468 13,407 46,894 250% 3683 SUMMER CONCERTS 3,627 - - 2,355 2,783 n/a
3685 PROGRAM DONATIONS- 12,760 10,242 100 9,104 7,268 -20% 3691 PARK RENTAL FEES 12,498 22,414 9,082 31,833 18,837 -41% 3694 NSF FEE 159 125 - 124 110 -11%
3695 SPECIAL EVENT APPLICATION 6,779 3,680 564 8,185 8,840 8% 3699 POLICE SERVICE CHARGES 35,424 35,351 24,293 30,415 34,510 13% 3709 SALE OF REAL PROPERTY - - 700,000 - - n/a
Revenues (continued)
100 - Revenues Summary

GENERAL FUND
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
Page | 62
Budget Comparison by Budget Year
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Revenues Revenues Revenues Revenues Budget +/- (%)
3720 MISCELLANEOUS REVENUE 37,853 95,559 57,964 32,864 46,014 40% 3721 ONE TIME REVENUE - - 379,167 296,467 9,000,000 2936% 3722 PROCEEDS - LRPMP - 2,995,538 217,279 - - n/a
3759 CAL RECYCLE 18,898 - 8,564 8,588 9,000 5%
3764 REIMBURSEMENTS - ADMIN 1,139 225 55,348 505 5,000 890% 3765 REIMBURSEMENTS - POLICE (2,073) 12,445 3,396 34,338 20,000 -42% 3766 REIMBURSEMENTS - FIRE 178,862 286,428 161,762 119,105 189,452 59% 3767 REIMBURSEMENTS - PUBLIC 47,905 125,869 11,329 88,713 100,000 13% 3768 REIMBURSEMENTS - OTHER 3,556 - 6,000 1,263 2,500 98% 3769 REIMBURSEMENTS- - 42,058 4,975 15,155 30,000 98%
3770 REIMBURSEMENTS-CITY 2,904 - 2,298 253 500 98%
3773 REIMBURSEMENTS-BUILDING - - - - 100,000 n/a
3790 DONATIONS 6,600 12,250 - 4,631 5,000 8%
3799 CASH OVER/SHORT 48 (31) 48 - 18 n/a
Total $ 33,227,725 $ 37,065,136 $ 42,468,338 $ 43,355,604 $ 52,746,127 22% Revenues (continued)
100 - Revenues Summary

GENERAL FUND
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
Page | 63

GENERAL FUND EXPENDITURES
General Fund expenditures (excluding transfers-out) in FY 2021-22 are projected at $40.2M.

Expenditures are proposed to increase to $42.3M in FY 2022-23. Overall, the General Fund appropriations budget is proposed to increase $2.1M or 5% over the previous fiscal year. When transfers-out are included, the City budget is approximately $47.4M. Transfers out are comprised of $3.8M in Capital Improvement Program funding and $1.3M in operating transfers.

Specific details of expenditures are presented in the Department Details sections of the Budget.

Discussion of Significant Variances - Expenditures by Function/Program The Legislative Body is budgeted to increase 218% or $358k in FY 2022-23. The increase is largely due to a decrease in the amount of administrative costs allocated out to other departments and funds ($203k). The City’s cost allocation plan (CAP) uses costs from the previous fiscal year as the basis for the amount to be allocated. Additionally, a project to improve the technology in the City Council chambers has been budgeted at $73k. Lastly the Neighborhood Improvement Committee budget is forecast to be $257k, which is $77k higher than the previous year. The NIC budget is estimated at 50% of the City’s short term rental transient occupancy tax.

The City Manager’s office is expected to increase 154% or $470k in FY 2022-23. The increase is largely due to plans to fill both the vacant City Manager position as well as a newly proposed Executive Assistant position.

Budget Comparison by Budget Year
Expenditures by Function/Program
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Expenditures Expenditures Expenditures Budget Budget +/- (%) Legislative Body $ 218,656 $ (229,830) $ (130,223) $ 163,958 $ 521,737 218% City Manager (58,661) 11,401 (28,865) 304,295 774,339 154% City Clerk 211,417 200,807 236,416 150,142 153,969 3%
City Attorney 193,737 247,425 92,015 432,700 707,780 64% Human Resources & Risk Management 134,123 (52,782) (175,940) 144,764 955,881 560% Finance Department 215,460 237,693 (14,497) (21,159) 375,881 -1876% Community, Housing & Economic Development
Community Development (38,305) (85,705) (41,754) 63,925 (125,465) -296% Economic Development 684,890 777,492 1,030,643 3,270,217 799,654 -76% Planning 889,366 810,165 552,925 835,245 1,013,022 21%
Building and Code Enforcement 882,499 854,798 875,053 1,158,200 1,354,818 17% Police Department 13,579,569 14,256,683 13,525,957 15,765,092 16,199,682 3% Fire Department 7,832,038 9,064,899 8,178,640 9,991,815 10,113,089 1% Public Works/Engineering 2,264,640 3,155,706 3,569,737 3,403,824 4,224,849 24% Recreation 3,311,205 3,022,072 2,732,549 4,558,863 5,236,189 15% 30,320,634 32,270,826 30,402,657 40,221,880 42,305,424 5% Transfer Out 2,657,803 3,448,922 1,657,365 5,735,969 5,120,501 -11% Total Expenditures- General Fund $ 32,978,437 $ 35,719,748 $ 32,060,022 $ 45,957,849 $ 47,425,925 3% Subtotal Expenditures
Expenditures

GENERAL FUND
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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Community, Housing & Economic Development is expected to decrease 60% or $2.5M in FY 2022-23. The year over year decrease is largely due to the purchase of the parking lot at 490 Broadway Avenue in fiscal year 2021-22 ($1.2M). There is no similar purchase planned in fiscal year 2022-23 and therefore the year over year variance. Additionally, the rental assistance program that was funded by a grant from the United Way, will wrap up in FY2021-22 and not continue into FY2022-23 ($1M).

The Building Department is budgeted to increase 17% or $197k in FY 2022-23. $100k of the increase is related to the Seaside Resort Development. These costs will be reimbursed by the developer. The remainder of the variance is related to administrative assistant position that was added at the mid-year budget review.

Human Resources is slated to increase by $811k or 560% on a year over year basis. The variance is caused by a few factors: Personnel costs will increase $310k with the department budgeted to increase from three full time positions in FY2021 to five full time positions in FY 2022-23. New positions include Risk Management Technician and a Senior Administrative Assistant. The remainder of the variance is may be attributed to cost allocation plan fluctuations ($428k).

The City Attorney’s office is budgeted to increase 64% or $275k in FY 2022-23. Increases are due to cost allocation plan fluctuations ($114k) and personnel cost increases ($38k). On a year over year basis, outside legal services are budgeted $78k higher than projected at fiscal yearend 2021-22.

The Police Department is budgeted to increase $434k or 3%. Personnel costs are expected to increase by $798k as the department continues to rebuild its police force. These cost are offset by a reduction in capital outlay. In FY 2021-2022 the Police Department replaced their outdated radio system at a cost of $400k. No such capital outlay is budgeted to be funded by the general fund in FY 2022-23. The department does plan to replace the dash cams in patrol cars at a cost of $250k, but that cost is budgeted to be funded by Supplemental Law Enforcement Fund (SLEF) special revenue.

The Fire Department is budgeted to increase $121k or 1%. Personnel costs are expected to increase by $235k as the department continues to rebuild its force of firefighters. These cost are offset by a reduction in capital outlay ($182k). In FY 2021-22 the department purchased a type 3 engine which was financed on a pay as you go basis. In FY 2022-23 the department will purchase a type 1 engine but plans to lease this apparatus at an approximate cost of $120k per year for 10 years. While the capital outlay category is showing a reduction on a year over year basis a couple of planned capital purchases are noteworthy; eDRAULIC rescue equipment for all apparatus at a cost of $60k and an upgrade to the fire station alert system at a cost of $100k.

Recreation expenditures are budgeted to increase by $677k or 15% in FY 2022-23. Personnel costs are projected to increase $570k on a year over year basis with three new positions added at the mid-year budget review; Custodian, Administrative Assistant and Youth Center Supervisor. Additionally several other recreation positions that remain vacant in the current year are expected to be filled in the FY 2022-23.

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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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Legislative Body, $521,737 , 1%
City Manager, $774,339 , 2%
City Clerk, $153,969 , 0%
Economic & Community
Development, $1,687,211 , 4%
Building and Code Enforcement,
$1,354,818 , 3%
Human Resources & Risk Management, $955,881 , 2%
City Attorney, $707,780 , 2%
Finance Department, $375,881 , 1%
Police Department, $16,199,682 , 38%
Fire Department, $10,113,089 , 24%
Public Works/Engineering,
$4,224,849 , 10%
Recreation, $5,236,189 , 13%
Expenditures by Function/Program
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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Discussion of Significant Variances - Expenditures by Category Personnel Services costs are the largest category of expenditures in the General Fund, representing 78% of the expenses for FY 2022-23. Overall, personnel costs will increase $3.8M on a year over year basis or 13%. The adopted fiscal year 2021-22 budget began reversing cuts made in FY 2020-21 as the City looked to ramp up its workforce and concessions were returned to the labor groups. At the fiscal year 2021-22 mid-year budget review, The City Council approved another slate of 16 new positions. The majority of the positions approved are funded by the general fund:

In addition to the 16 positions approved at mid-year, staff is also requesting a second Deputy Fire Chief to in lieu of the part time Fire Marshall position previously approved and an Executive Assistant in the City Manager’s office.

The Services & Supplies category is budgeted to decrease 18% or $1.6M in FY 2022-23. Some of the reasons for the year over year decrease include; The purchase of the parking lot at 490 Broadway Avenue in fiscal year 2021-22 ($1.2M). There is no similar purchase planned in fiscal year 2022-23 and therefore the year over year variance. The rental assistance program that was funded by a grant from the United Way, will wrap up in FY2021-22 and not continue into FY2022- 23 ($1M). These decreases were offset by a few increases including a $149k increase in the Neighborhood Improvement Commission budget, a $100k increase in the Building department Budget Comparison by Budget Year
Expenditures by Category
FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Proposed Actual Actual Actual Projected Proposed vs. FY 22
Expenditures Expenditures Expenditures Budget Budget +/- (%) Personnel Services $ 23,145,254 $ 25,194,146 $ 23,233,852 $ 29,273,200 $ 33,062,321 13% Services & Supplies 4,475,614 4,446,417 5,553,931 8,551,459 6,985,461 -18% Capital Outlay-Projects 1,002,529 1,201,043 357,059 1,242,550 649,400 -48% Internal Service Charge 2,382,616 2,022,632 2,411,946 2,125,252 2,526,484 19% Administrative Allocation (1,004,152) (1,304,327) (1,344,047) (1,331,505) (1,422,090) 7% Debt Service 318,773 710,915 189,914 360,925 503,848 40% 30,320,634 32,270,826 30,402,657 40,221,880 42,305,424 5% Transfer Out 2,657,803 3,448,922 1,657,365 5,735,969 5,120,501 -11% $ 32,978,437 $ 35,719,748 $ 32,060,022 $ 45,957,849 $ 47,425,925 3% Expenditures
Total Expenditures- General Fund
Subtotal Expenditures

GENERAL FUND
Building - Administrative Assistant PW Maintenance - Building Maintenance Specialist Finance Dept - Financial Analyst (grants management) PW Maintenance - Maintenance Supervisor HR Dept - Admin Assistant PW Maintenance - Maintenance Worker II HR Dept - Risk Management Technician PW Maintenance - Maintenance Worker II HR Dept - Senior Administrative Assistant PW Maintenance - Maintenance Worker II Police Dept - part-time Records Technician Recreation - Custodian PW Maintenance - Admin Assistant Recreation - Administrative Assistant PW Engineering - Administrative Analyst II Recreation - Youth Center Supervisor Positions Approved At Mid-Year Budget Review
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
Page | 67
plan check budget related to the Seaside Resort Development, and a $98k increase in the City Manager’s consulting budget; For strategic planning ($30k), a Diversity Program ($50k) and costs related to SB1383 ($27k).

The Capital Outlay-Projects category is budgeted to decrease 48% or $593k in FY 2022-23.

Capital spending can be irregular due to project timing and funding availability. Notable capital purchases include; eDRAULIC rescue equipment for all fire department apparatus at a cost of $60k, an upgrade to the fire station alert system at a cost of $100k, and AV upgrade for the Council chambers at a cost of $73k.

Transfers-Out are budgeted at $5.1M. Transfers out are comprised of $3.8M in Capital Improvement Program funding and $1.3M in operating transfers. The proposed funding source for the general fund CIP costs in FY 2022-23 is from fund balance. For a complete list of capital improvement projects see the Capital Improvement (CIP) section of the budget.

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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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Long Term Forecast
On the following page may be found the City’s five year long-term forecast (LTF). The forecast provides 5 years of historical data as context, the projected results for FY 2021-22 and five years of forward looking projections. The LTF was developed at a high level (low level of detail). The City’s major sources of revenue were grouped into categories and projected. Likewise, the City’s major expenditures were grouped into categories and projected. The majority of the assumptions used in the report were based on a five-year historical trend or provided by outside consultants.

Some projections however are based on known payment or increase percentages. Pension costs for example are expected to increase 14% each year for the next four years. This is due to the decreased discount rate adopted by CalPERS. Likewise, the City’s capital costs were input according to the five-year CIP.

The following updates were made to the LTF since the Q2 FY 2022 report was presented:
 FY2021-22 budget amendments were added
 FY2021-22 projected results were updated
 Assumptions were added to FY 2026-27 for staffing costs of the second Fire Station  Assumptions were added to FY 2026-27 for additional TOT revenue expected from the Seaside Resort Development
The LTF indicates that the City is in a good financial position for the next five years and will be able to accomplish much of the capital needs detailed in the City’s five year Capital Improvement Plan. Due to the exceptionally strong results for FY2020-21, the long term forecast has improved since it was first presented to the City Council in the spring of 2021. This is true even with the $1.2M appropriation in FY2021-22 for the downtown parking lot and increases to two parks capital projects.

The following capital items that are included in the City’s five year Capital Improvement Plan were not included in the long term forecast:

The LTF has helped to bring into focus which capital projects will require other financing sources in the years to come. As these projects progress and the financing mechanisms become clear, corresponding assumptions will be added to the LTF.

Project
Possible
Funding
Source
CIP
Fire Station #2 CFD/Debt 16,950,000 $
Stormwater Capital Grants 13,510,000 Connection fee to MCWD Water System Debt/Grants 8,000,000 New Water Well Grants 15,500,000 Total 62,960,000 $
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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BUDGET SUMMARY – GENERAL FUND
City of Seaside FY 2022/23 Draft Budget
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EXPENDITURES BY DEPARTMENT
Administration 2,513 44,232 - 24,799 12,500 75,000 81,885 83,523 85,193 86,897 88,635 Police 11,365,190 11,962,698 12,737,744 12,288,972 14,591,664 15,024,950 16,963,130 17,881,446 18,216,271 18,882,210 19,429,362 Fire 6,084,032 7,194,656 8,413,815 7,522,040 9,278,804 9,529,702 10,911,152 11,574,973 11,711,791 14,409,215 14,778,426 Recreation Services Department 2,253,903 2,719,792 2,410,444 2,144,831 4,010,500 4,952,215 4,967,975 5,142,290 5,300,922 5,461,773 5,622,248 Economic and Community Development 844,996 929,773 942,457 1,268,222 3,484,214 1,311,336 1,242,357 1,295,423 1,338,781 1,382,236 1,424,051 Building and Code Enforcement 1,130,279 1,608,299 1,498,578 1,227,360 1,859,266 2,158,972 2,396,087 2,501,289 2,587,037 2,673,361 2,755,374 Finance Department 1,052,869 1,138,000 1,168,791 1,017,516 1,099,530 1,342,983 1,482,954 1,535,261 1,582,280 1,629,353 1,677,637 Human Resources/Risk Management 754,165 745,451 648,498 550,317 750,913 1,133,293 1,273,780 1,333,793 1,379,430 1,425,332 1,464,691 Public Works 3,300,030 6,427,060 7,411,691 4,727,092 9,830,603 10,263,152 9,515,881 9,805,141 10,044,858 10,276,629 11,890,799 Legislative Body 851,352 562,260 455,133 284,898 502,102 737,843 808,777 828,367 847,331 866,232 886,249 City Manager 476,758 445,630 488,631 400,275 778,252 1,185,006 1,342,943 1,415,147 1,466,750 1,519,486 1,561,994 Public Affairs and City Clerk 290,377 292,608 360,789 367,491 314,855 285,890 316,417 327,801 337,710 347,642 357,485 City Attorney 367,138 460,336 584,184 456,201 973,061 1,133,652 1,260,497 1,306,877 1,343,781 1,381,684 1,414,627 Other - Coronavirus Response - - 234,038 1,481,862 81,453 - - - - - - Administrative Allocation (1,533,284) (1,385,565) (1,623,441) (1,642,367) (1,609,867) (1,708,068) (1,442,003) (1,486,370) (1,532,089) (1,579,203) (1,627,753) EXPENDITURES BY TYPE Personnel Services
Salaries 12,037,951 13,732,613 14,623,636 12,591,115 15,861,281 18,121,444 19,783,683 20,377,193 20,988,509 23,329,450 24,029,333 Overtime 1,746,123 1,405,858 1,325,957 1,068,154 1,847,258 1,561,199 1,704,517 1,755,653 1,808,322 2,212,845 2,279,230 Health Insurance 1,550,323 1,779,257 1,976,415 1,961,685 2,417,527 2,899,473 3,288,583 3,485,898 3,660,193 3,806,600 4,034,996 Dental/Vision Insurance 141,676 138,065 136,821 130,140 146,685 172,496 188,331 192,097 195,939 199,858 203,855 Other Benefits 1,155,567 1,229,210 1,604,042 1,835,900 2,266,229 2,435,287 2,656,405 2,734,908 2,815,753 3,109,799 3,201,865 Retirement 3,925,787 4,486,506 5,098,131 5,113,279 6,053,563 7,255,071 9,172,951 10,376,722 10,336,818 10,957,027 11,176,167 Retiree Health Insurance 395,115 359,431 376,718 533,489 675,974 613,030 695,299 737,017 773,867 804,822 853,111 Total Personnel Services 20,952,541 23,130,940 25,141,720 23,233,762 29,268,517 33,058,001 37,489,768 39,659,487 40,579,402 44,420,401 45,778,559 Services & Supplies 4,859,055 4,506,135 4,532,224 5,591,424 8,556,385 6,989,781 6,912,536 7,050,787 7,191,803 7,335,639 7,482,352 Internal Service Charge 1,942,776 2,387,516 2,024,982 2,408,513 2,037,957 2,425,151 2,647,780 2,700,736 2,754,750 2,809,845 2,866,042 Operating Transfer Out 73,333 1,281,860 2,517,092 810,540 1,509,909 1,331,488 1,500,757 1,525,527 1,556,032 1,584,939 2,548,778 Debt Service 246,390 318,773 710,915 189,914 360,925 503,848 673,963 716,461 741,634 731,628 704,247 Capital Outlay 625,197 2,524,156 2,108,745 1,223,053 5,468,366 4,438,413 2,916,163 2,943,887 2,972,164 3,001,008 3,500,428 Administrative Allocation (1,458,975) (1,004,152) (1,304,327) (1,337,697) (1,244,210) (1,320,758) (1,442,003) (1,486,370) (1,532,089) (1,579,203) (1,627,753) Total Expenditures 27,240,317 33,145,229 35,731,352 32,119,510 45,957,849 47,425,925 50,698,965 53,110,515 54,263,696 58,304,257 61,252,652 Net Change in Fund Balance 6,138,493 106,824 1,333,784 10,467,811 (959,097) 5,320,200 1,315,433 (5,512,465) (5,424,985) (5,691,674) (7,284,912) End of Year Fund Balance 18,889,035 18,974,801 19,815,169 30,282,980 29,323,883 34,644,083 35,959,516 30,447,051 25,022,066 19,330,392 12,045,480 Less Rainy Day Reserves 6,120,075 12,340,000 9,045,764 11,459,000 12,067,135 13,091,073 14,317,214 15,038,241 15,380,277 17,049,360 17,049,360 Less Restricted Balances 3,490,235 3,221,633 2,425,725 2,655,428 2,655,428 2,655,428 322,095 322,095 322,095 322,095 322,095 Unassigned Fund Balance 9,278,725 3,413,168 8,343,680 16,168,552 14,601,319 18,897,582 21,320,206 15,086,714 9,319,694 1,958,938 (5,325,975) Packet Page 214

SCHEDULE OF INTERFUND TRANSFERS
City of Seaside FY 2022/23 Draft Budget
Page | 71
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SCHEDULE OF INTERFUND TRANSFERS
City of Seaside FY 2022/23 Draft Budget
Page | 72

INTERFUND TRANSFERS
Packet Page 216

SCHEDULE OF INTERFUND TRANSFERS
City of Seaside FY 2022/23 Draft Budget
Page | 73
Summary Schedule of Transfers:

Fund # Fund Name
Net
Transfers
100 General Fund (5,120,501)
103 Laguna Grande project 5,293
200 CDBG (625,177)
210 Streets Fund (4,145,867)
211 Measure X non-bond (2,786,706)
212 Transportation Capital Projects 7,596,213
225 State of California Grants (1,600,000)
233 American Rescue Plan (1,500,000)
246 City Affordable Housing 257,097
251 Senior Programs 50,000
256 Swimming Pool Fund (25,000)
261 Impact Fees (680,000)
271 Stormwater 1,275,575
342 Parks Improvements 3,425,177
344 Government Facilities Capital 1,975,800
348 Cutino Park Project 718,658
356 Cutino Bond Fund (342,135)
357 Measure X Debt Service 71,573
401 Water Fund 1,500,000
602 Recreation Endowment (50,000) -
Packet Page 217

SCHEDULE OF INTERFUND TRANSFERS
City of Seaside FY 2022/23 Draft Budget
Page | 74
Purpose Class Fund # Fund Name Transfer Out Fund # Fund Name Transfer In Close out Fund Operating 100 General Fund (5,293) 103 Laguna Grande project 5,293 CIP - Streets ( City MOE) Capital 100 General Fund (735,213) 212 Transportation Capital Projects 735,213 Short Term Rental Revenue Operating 100 General Fund (257,097) 246 City Affordable Housing 257,097 Stormwater Funding Operating 100 General Fund (692,575) 271 Stormwater 692,575 CIP - Stormwater Funding Capital 100 General Fund (583,000) 271 Stormwater 583,000 CIP -Parks Improvements Capital 100 General Fund (1,200,000) 342 Parks Improvements 1,200,000 CIP Funding - various projects Capital 100 General Fund (1,270,800) 344 Government Facilities Capital 1,270,800 Bond payment Operating 100 General Fund (376,523) 356 Cutino Park Bond Fund 376,523 CIP -Parks Improvements Capital 200 CDBG (625,177) 342 Parks Improvements 625,177 Streets Captial Projects - RSTP Capital 210 Streets Fund (790,000) 212 Transportation Capital Projects 790,000 Streets Captial Projects - SB1 Capital 210 Streets Fund (1,779,867) 212 Transportation Capital Projects 1,779,867 Streets Captial Projects - ATP grant Capital 210 Streets Fund (1,576,000) 212 Transportation Capital Projects 1,576,000 Streets Captial Projects - Measure X Capital 211 Measure X non-bond (2,145,133) 212 Transportation Capital Projects 2,145,133 Measure X bond payment Operating 211 Measure X non-bond (641,573) 357 Measure X Debt Service 641,573 CIP -Parks Improvements Operating 225 State of California Grants (1,600,000) 342 Parks Improvements 1,600,000 Lost revenue backfill Capital 233 American Rescue Plan (1,500,000) 401 Water Fund 1,500,000 Pool Repairs Capital 256 Swimming Pool Fund (25,000) 344 Government Facilities Capital 25,000 Fire Station #2 Design Capital 261 Impact Fees (680,000) 344 Government Facilities Capital 680,000 Measure X bond proceeds Capital 357 Measure X bond (570,000) 212 Transportation Capital Projects 570,000 Cutino Park bond proceeds Capital 356 Cutino Park bond (718,658) 348 Cutino Park Improvements 718,658 Funding for Senior Programs Operating 602 Recreation Endowment (50,000) 251 Senior Programs 50,000 (17,821,909) $ 17,821,909 $ Detail Schedule of Transfers
Packet Page 218

APPROPRIATIONS LIMIT
City of Seaside FY 2022/23 Draft Budget
Page | 75
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APPROPRIATIONS LIMIT
City of Seaside FY 2022/23 Draft Budget
Page | 76

APPROPRIATIONS LIMIT
Packet Page 220

APPROPRIATIONS LIMIT
City of Seaside FY 2022/23 Draft Budget
Page | 77
2021-22 Appropriation Limit $ 37,425,309
2022-23 Appropriations Limit Adjustment Factors
Increase in per Capita Personal Income 1.0755
Population Change (City Factor) 1.0264
Combined Factor 1.1038932
2022-23 Appropriation Limit $ 41,313,544
2022-23 Appropriations Subject to Limit $ 39,466,408
2022-23 Limit in Excess of Appropriations $ 1,847,136

CITY OF SEASIDE

APPROPRIATION LIMIT
FOR FISCAL YEAR 2022-23
Packet Page 221

THE MAYOR & CITY COUNCIL

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 78
Packet Page 222
Objectives for 2022-2023
Outputs for 2021-2022
 Achieve fiscal strength &
improve Community Quality of
Life.
 Repair and Re-build Roads.
 Fort Ord Blight Removal and
Re-development
 High Value/Low Cost Economic
Development & Place Making
 Improve Parks
 Develop Affordable Housing
 Begin Golf Course Hotel
Construction
 Support Community Education
opportunities.

Divisions
City Council | Council Commissions

THE CITY COUNCIL, BOARD AND COMMISSION ADVISORY

BODIES WORK TOWARDS THE BETTERMENT OF THE CITY TO
IMPROVE THE LIVES OF OUR CITIZENS.

Summary of Services: The City of Seaside is a General Law City with a Council / Manager form of government. The five member City Council is a legislative and policy-making body that is elected (nonpartisan) to represent the residents of Seaside. Policy decisions are made at City Council meetings, which are held the first and third Thursday of each month at 5:00 p.m. At these public meetings, the City Council makes policy determinations, approves agreements and contracts, adopts ordinances (local laws) and regulations, and authorized the expenditure of city funds.

Members of the City Council also develop and maintain significant intergovernmental relations with local, state, and federal agencies in order to enhance economic vitality of Seaside. The City Council serves as the Board of Directors for the Successor Agency of the Redevelopment Agency of the City of Seaside.

Boards and Commissions are advisory bodies made up of Seaside Citizens appointed by the City Council that serve as an important link between the city and community by providing direct involvement in policy-making and communication of vital information.

City of Seaside, Incorporated October 13, 1954
Mayor & City Council
City of Seaside FY 2022/23 Draft Budget
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AUTHORIZED POSITIONS
Number of Full-Time Employees 5 5 5

DEPARTMENTAL EXPENDITURES
Personnel Services $73,344.92 $69,383.96 $89,880.40
Services & Supplies $166,758.50 $414,127.70 $542,533.95 Capital Outlay and Debt $778.60 $500.00 $73,500.00
Internal Services & Central Support Charges ($371,105.15) ($320,053.85) ($184,177.77) Total Expenditures $ (130,223.13) $ 163,957.81 $ 521,736.58

DEPARTMENTAL REVENUES
General Taxes $ (130,223.13) $ 163,957.81 $ 521,736.58
Total Revenues $ (130,223.13) $ 163,957.81 $ 521,736.58 Budget Summary
Mayor & Council
FY2021
Actual
FY2022
Projected
FY2023
Proposed

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
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Packet Page 224
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1010-0001 SALARIES $ 24,133 $ 33,430 $ 19,615 $ 34,330 $ 36,956 BENEFITS 49,212 10,774 32,086 35,009 52,924
100-1010-1033 FITNESS PROGRAM - 90 - 45 -
100-1010-1036 LAFCO ANNUAL CHARGES 24,887 29,864 30,048 29,864 31,851 100-1010-3095 DEPARTMENT CONSUMABLES 1,896 6,500 464 3,714 7,000 100-1010-4114 TRAVEL - CM KISPERSKY 747 - - - -
100-1010-4115 TRAVEL - MAYOR OGLESBY 323 1,500 1,199 1,500 3,000 100-1010-4116 TRAVEL -CM WIZARD 40 1,500 - 1,500 1,500
100-1010-4117 TRAVEL - MPT PACHECO - 1,500 111 1,500 1,500 100-1010-4118 TRAVEL - CM Garcia-Arrazola 50 1,500 1,384 1,500 1,500 100-1010-4120 TRAVEL - CM CAMPBELL - 1,500 - 1,500 1,500 100-1010-4121 MEETINGS & TRAVEL 180 - - - -
100-1010-4122 DUES & MEMBERSHIP 2,400 2,125 - 1,063 2,500 100-1010-7151 MNTRY BAY AIR RESOURCES DIST 15,762 16,000 15,418 16,000 16,189 100-1010-7161 LEAGUE OF CALIFORNIA CITIES 13,149 13,500 13,543 6,750 14,220 100-1010-7164 ASSOC. OF MNTRY BAY AREA GOVT 5,688 5,800 5,746 8,646 5,800 100-1010-7165 COMMUNITY EVENT SUPPORT - 7,000 - 3,500 7,000 100-1010-7166 MCCVB 54,000 78,000 58,500 78,000 100,662 100-1010-7167 COMMUNITY FIREWORKS EVENT 2,503 55,000 4,630 55,000 - 100-1010-7170 COMMUNITY SUPPORT 33,390 64,415 33,390 65,598 66,715 100-1010-7176 FAMILY CARE - COUNCIL MEMBERS - 5,000 - 2,500 - 100-1010-8127 CITY HALL IMPROVEMENTS 779 - - - 73,000
CENTRAL SERVICES AND INTERNAL CHARGES (376,118) (328,497) 8,493 (328,497) (184,857) Total ($ 146,980) $ 6,501 $ 224,629 $ 19,022 $ 238,961
MANAGING DEPARTMENT: Legislative Body
The Mayor & City Council

BUDGET DETAIL
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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1320-3095 DEPARTMENT CONSUMABLES $ 13 $ - $ - $ - $ 3,500 100-1320-7300 HISTORICAL MARKERS - 1,200 - 1,200 -
100-1320-7301 ART INSTALLATION/MURAL - 3,800 - 3,800 -
CENTRAL SERVICES AND INTERNAL CHARGES 903 730 - 730 -
Total $ 916 $ 5,730 $ - $ 5,730 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1330-3095 DEPARTMENT CONSUMABLES $ - $ 3,500 $ 1,636 $ 3,500 $ 3,500 Total $ - $ 3,500 $ 1,636 $ 3,500 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1340-1024 COMMUNITY SUPPORT $ - $ 5,000 $ 2,831 $ 5,000 $ 3,000 100-1340-3095 DEPARTMENT CONSUMABLES - 500 - 500 500
CENTRAL SERVICES AND INTERNAL CHARGES - 1,104 - 1,104 - Total $ - $ 6,604 $ 2,831 $ 6,604 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1350-2053 OUTSIDE PRINTING SERVICE $ 305 $ - $ - $ - $ - 100-1350-3095 DEPARTMENT CONSUMABLES 156 500 - 500 500
100-1350-7169 NEIGHBORHOOD IMPROVEMENTS 10,969 277,024 42,982 107,993 257,097 CENTRAL SERVICES AND INTERNAL CHARGES 4,110 6,609 - 6,609 679 Total $ 15,541 $ 284,133 $ 42,982 $ 115,102 $ 258,276
MANAGING DEPARTMENT: Building and Code Enforcement
Neighborhood improvement Commission
MANAGING DEPARTMENT: City Manager
Art & History Commission
MANAGING DEPARTMENT: Recreation
Recreation & Parks Commission
MANAGING DEPARTMENT: Fire
Homeless Committee

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
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Packet Page 226
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1360-3095 DEPARTMENT CONSUMABLES $ 300 $ 3,500 $ - $ 3,500 $ 3,500 Total $ 300 $ 3,500 $ - $ 3,500 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1370-1029 TRAINING & EDUCATION $ - $ 2,500 $ - $ 2,500 $ 2,500 100-1370-3095 CONSUMABLES - 500 - 500 500
100-1370-8187 DEPARTMENT EQUIPMENT - 500 - 500 500
Total $ - $ 3,500 $ - $ 3,500 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1385-3095 DEPARTMENT CONSUMABLES $ - $ 3,500 $ - $ 3,500 $ 3,500 Total $ - $ 3,500 $ - $ 3,500 $ 3,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-1390-3095 DEPARTMENT CONSUMABLES $ - $ 3,500 $ - $ 3,500 $ 3,500 Total $ - $ 3,500 $ - $ 3,500 $ 3,500
MANAGING DEPARTMENT: Police
Citizen / Police Committee
MANAGING DEPARTMENT: Community Development
Environmental Committee
MANAGING DEPARTMENT: Planning
Planning Commission
MANAGING DEPARTMENT: Economic Development
Commission on Jobs Opportunities & Business (C-Jobs)

BUDGET DETAIL
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CITY MANAGER

BUDGET DETAIL
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Objectives for 2022-2023
 Complete removal of former Fort
Ord buildings on phase 1 of
campus town, sell phase 1
property to KB Bakewell, and begin
construction.
 Begin construction of Ascent
project.
 Secure new water sources and
complete an analysis of the utility
and feasibility of expanding the
Seaside municipal water system.
 Complete capital amenities and
undertake programmatic
enhancements to downtown.
 Complete the General Plan update,
positioning Seaside at the
forefront of environmentally
responsible planning within the
region.
 Create a Community Facilities
District for former Fort Ord
property.
 Continue the largest capital
improvement effort in the City’s
history, including completion of
Cutino Park.
 Plan for Corp Yard move and
complete conceptual review of
community facility space needs.

Outputs for 2021-2022
 Seaside East Charrette.
 Improved community
communication and
engagement
 Created and resourced the City
aligned nonprofit to plan,
entitle and construct Affordable
Housing.
 Continued strong partnership
with MPUSD & CSUMB.
 Staffed City for future growth
and continued progress.
 Leveraged American Rescue Act
funds.
 Completed conceptual design
for Fire Station 2.

Divisions
City Manager

INCLUDE INNOVATE INSPIRE
Summary of Services: The City Manager acts as the policy principal advisor to the City Council, making recommendations on items placed before the City Council for action. In addition, the City Manager follows up on City Council decisions and implements policy. It directs the operations of the City and Supervises Department Heads. For every fiscal year, it presents a recommended budget. To finalize, it serves as the Executive Director of the Successor Agency and Seaside County Sanitation District.

Current Year Services:

In Fiscal Year 2021-22 the City Manager’s department increased efficiency with hiring two Assistant City Managers, an Assistant to the City Manager and a Community Engagement Specialist to manage the day-to-day operations of the CM’s office,
Community Development, Economic Development and Citywide communications. Staff also completed the Seaside East
Charrette and round two of the Community Social Service grant program. The City Manager’s department also facilitated and completed the conceptual design for Fire Station 2.

FY23 Work Plan Overview:

In Fiscal Year 2022-23 the City Manager’s department plans to continue building efficiencies by continuing to staff for the City’s future growth, complete the general plan update, work to secure new water sources, complete capital amenities and undertake programmatic enhancements to downtown.

Seaside is diverse and inclusive, stop by and say hello.

City Manager

BUDGET DETAIL
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City Manager’s Office
City Manager
Fire Police Finance Human Resources /
Risk Management
Community,
Housing &
Economic
Development
Public Works /
Engineering Recreation Building / Code
Enforcement
City Clerk
Executive
Assistant
Assistant City Manager
Communications
Specialist

BUDGET DETAIL
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AUTHORIZED POSITIONS
Number of Full-Time Employees 2 4 4

DEPARTMENTAL EXPENDITURES
Personnel Services $344,020.67 $702,792.42 $923,560.42
Services & Supplies $16,182.39 $57,193.69 $202,500.00
Capital Outlay and Debt $0.00 $2,532.76 $8,000.00
Internal Services & Central Support Charges ($389,068.24) ($458,223.91) ($359,721.54) Total Expenditures $ (28,865.18) $ 304,294.96 $ 774,338.88

DEPARTMENTAL REVENUES
General Taxes $ (28,865.18) $ 304,294.96 $ 774,338.88
Total Revenues $ (28,865.18) $ 304,294.96 $ 774,338.88
Budget Summary
City Manager
FY2021
Actual
FY2022
Projected
FY2023
Proposed

BUDGET DETAIL
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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-2010-0001 SALARIES $ 200,884 $ 422,783 $ 280,341 $ 462,264 $ 575,578 100-2010-0002 OVERTIME - - 24 24 -
BENEFITS 143,092 176,189 162,811 239,850 345,957
100-2010-1024 COMMUNITY RELATIONS 15,000 25,000 3,260 15,760 40,000 100-2010-1029 TRAINING & EDUCATION - 7,500 2,222 5,972 7,500 100-2010-1030 CONSULTANT - 35,000 6,318 23,818 117,500
100-2010-1033 FITNESS PROGRAM 45 500 450 655 2,025
100-2010-2044 COPIER SERVICES - 800 95 495 2,000
100-2010-2053 OUTSIDE PRINTING SERVICE - 200 - 100 1,000 100-2010-3095 DEPARTMENT CONSUMABLES 282 1,200 1,819 2,419 5,000 100-2010-4121 MEETINGS & TRAVEL - 7,500 756 4,506 7,500 100-2010-4122 DUES & MEMBERSHIP 900 5,000 499 2,999 3,000 100-2010-4123 BOOKS & PERIODICALS - 250 - 125 500
100-2010-4124 MAIL SERVICES - 2,000 - 1,000 1,000
100-2010-7171 COMMISSION ACTIVITIES - - - - 17,500
100-2010-8187 DEPARTMENT EQUIPMENT - 5,000 33 2,533 8,000 CENTRAL SERVICES AND INTERNAL CHARGES (389,068) (458,224) 7,867 (458,224) (359,722) Total ($ 28,865) $ 230,699 $ 466,494 $ 304,295 $ 774,339 MANAGING DEPARTMENT: City Manager
City Manager Administration

BUDGET DETAIL
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BUDGET DETAIL
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PUBLIC AFFAIRS &

CITY CLERK

BUDGET DETAIL
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Objectives for 2022-2023
 Continue to Facilitate and
Support City Legislative Processes
and Meetings.
 Continue to Record and Provide
Access to the City’s Official
Records.
 Continue To Establish a High
Level Of Service Excellence
Through Innovation and
Cooperative Partnerships.
 Continue to Utilize Technology
and Best Business Practices In
Effective Service Delivery
Outputs for 2021-2022
 Transitioned Communications
to Specialist
 Updated Board, Commissions
& Committees Handbook
 Facilitated Citywide Training
on Systems & Processes
 Completed 50% of Certified
Municipal Clerk designation
 Established Hybrid Meetings
Protocol
 Facilitated language
accessibility in print and live
meeting translation in local
Spanish
Divisions
City Clerk |Elections
Summary of Services: The City Clerk is the information liaison between the public and the City. Our mission is to build trust and confidence through the promotion of transparency, community engagement and accessibility to the work of local government while ensuring regulatory compliance. This office manages the City records, distributes information about the City to the public, and makes all efforts to inform, engage and serve our citizens.

The City Clerk’s office also facilitates the democratic process by conducting City elections, processing all legislative actions and is the compliance officer for federal, state, and local statutes including the Political Reform Act, the Brown Act, and the Public Records Act.

Our Service Delivery Framework:

Transparency  Accountability  Simplicity  Consistency Current Year Services: The City Clerk’s Office facilitated the completion of 100 Public Records Requests. In addition, the City Clerk attended over 200 public meetings for six different City Boards. Lastly, the City Clerk’s Office finalized the Boards, Commissions and Committee’s Handbook.

FY23 Work Plan Overview: Expand the use of electronic
signatures for all City documents, online repository for all public City contracts, agreements, agendas, minutes, etc.; implement a citywide CPRA submission and tracking portal; engage and develop the next generation of voters and promote civic engagement.

City Clerk

BUDGET DETAIL
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AUTHORIZED POSITIONS
Number of Full-Time Employees 1 1 1

DEPARTMENTAL EXPENDITURES
Personnel Services $252,819.21 $202,581.46 $176,073.64
Services & Supplies $109,852.81 $103,307.44 $168,000.00 Capital Outlay and Debt $752.24 $1,000.00 $1,000.00
Internal Services & Central Support Charges ($127,008.21) ($156,746.81) ($191,104.99) Total Expenditures $ 236,416.05 $ 150,142.09 $ 153,968.65

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $2,298.00 $252.59 $500.00 General Taxes $ 234,118.05 $ 149,889.50 $ 153,468.65
Total Revenues $ 236,416.05 $ 150,142.09 $ 153,968.65
Budget Summary
City Clerk
FY2021
Actual
FY2022
Projected
FY2023
Proposed

BUDGET DETAIL
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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-2021-0001 SALARIES $ 135,183 $ 121,406 $ 78,607 $ 122,173 $ 128,948 BENEFITS 117,636 89,932 40,386 80,138 46,585
100-2021-1029 TRAINING AND EDUCATION 2,800 5,000 2,990 5,490 5,000 100-2021-1033 FITNESS PROGRAM - 540 - 270 540
100-2021-2044 COPIER SERVICES - 500 - 250 500
100-2021-2053 OUTSIDE PRINTING SERVICE 68 1,000 - 500 1,000 100-2021-2063 PUBLISHING & LEGAL ADVERTISING 7,007 10,000 6,775 11,775 15,000 100-2021-2067 CITY CODE UPDATE 6,270 4,000 - 2,000 4,000 100-2021-2075 CONTRACT SERVICES 58,794 56,500 35,255 56,500 56,500 100-2021-3095 DEPARTMENT CONSUMABLES 5,803 8,000 6,946 8,000 4,000 100-2021-3102 COMPUTER SUPPLIES 874 500 - 250 -
100-2021-4121 MEETINGS AND TRAVEL 50 5,000 85 2,585 3,000 100-2021-4122 DUES AND MEMBERSHIPS 3,368 2,500 1,708 2,958 3,000 100-2021-4123 BOOKS & PERIODICALS 20 1,000 - 500 1,000
100-2021-8187 DEPARTMENT EQUIPMENT 752 1,000 642 1,000 1,000 CENTRAL SERVICES AND INTERNAL CHARGES (129,969) (156,747) 10,233 (156,747) (192,579) Total $ 208,656 $ 150,131 $ 183,626 $ 137,642 $ 77,495
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-2022-2043 TEMPORARY CONTRACT SERVICES $ 24,799 $ 25,000 $ - $ 12,500 $ 75,000 CENTRAL SERVICES AND INTERNAL CHARGES 2,961 - - - 1,474 Total $ 27,760 $ 25,000 $ - $ 12,500 $ 76,474
MANAGING DEPARTMENT: City Clerk
City Clerk Administration
MANAGING DEPARTMENT: City Clerk
Elections

BUDGET DETAIL
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CITY ATTORNEY

BUDGET DETAIL
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Packet Page 238
Objectives for 2022-2023
 Complete drug house
abatement litigation
 Establish a more aggressive
public nuisance abatement
program
 Continue vigorous defense
and attempt to resolve ENA
litigation.
 Continue to provide
leadership on those matters
as assigned by the City
Council
 Establish trainings for Boards,
Commission and staff as
appropriate
Outputs for 2021-2022
 The office of the City Attorney
is created in the Government
Code and appointed by the
Mayor and City Council
 The City Attorney attended 89
Closed Sessions
 The City Attorney drafted or
reviewed: 128 Resolutions
8 Ordinances
 City attorney drafted and
reviewed 115 contracts
 Order of drug house
abatement; sets ground work
for recovery of costs (Legal
and Administrative)
Divisions
City Attorney | Legal Assistant
Overview of Services: The City Attorney supports the City’s daily operations and critical public services and provides additional legal work as directed by Council or requested by staff. Provides advice to the City Council and staff on: procedural and substantive legal issues; legal risks and consequences; and conduct of City Council business.

Drafts and/or reviews a large
variety of legal documents necessary for the daily operation of the City, including contracts, leases, deeds, resolutions, ordinances, agreements, and reports.

Current Year Services: In Fiscal Year 2021-22, the City Attorney Office received recovery costs for administrative record preparation for Campus Town. The department set up Nuisance and Drug House Abatement Training for staff. Lastly, department reviewed documents as well as assisted with the closing of multiple real estate transactions (Ongoing – Campus Town/SRD Hotel Project/SRD Phase 3 Shea Housing/SRD timeshare/housing projects; Senior Assisted Living).

FY23 Work Plan Overview: In Fiscal Year 2022-23 the City Attorney’s Office will ensure the City is in compliance with laws and uses legally acceptable means to accomplish the City’s overall goals, policies, and objectives. Additionally the department will continue to provide excellent and ethical legal advice, zealous legal representation for the City Council, City officers and City employees to help a growing city succeed. Lastly, the department is committed to serving the City and communicating with the public in a manner that is transparent and straightforward. The City Attorney’s Office strives to explain the law in a way that the public understands both the applicable rules and the legal reasons for the City’s decisions.

City Attorney

BUDGET DETAIL
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City Attorney’s Office
City Attorney
Legal Assistant

BUDGET DETAIL
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AUTHORIZED POSITIONS
Number of Full-Time Employees 1 2 2

DEPARTMENTAL EXPENDITURES
Personnel Services $311,328.59 $406,940.90 $446,245.77
Services & Supplies $107,141.87 $545,993.42 $642,200.00 Internal Services & Central Support Charges ($326,455.47) ($520,233.84) ($380,665.89) Total Expenditures $ 92,014.99 $ 432,700.48 $ 707,779.88

DEPARTMENTAL REVENUES
General Taxes $ 92,014.99 $ 432,700.48 $ 707,779.88
Total Revenues $ 92,014.99 $ 432,700.48 $ 707,779.88
Budget Summary
City Attorney
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Packet Page 241
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-3010-0001 SALARIES $ 176,451 $ 261,478 $ 166,741 $ 275,838 $ 293,077 BENEFITS 134,878 124,408 74,549 131,103 152,089
100-3010-1022 LEGAL SERVICES 16,822 500,000 164,290 421,990 500,000 100-3010-1023 LEGAL SERVICES - SPECIAL 85,332 75,000 74,431 97,541 100,000 100-3010-1029 TRAINING - - - - 3,200
100-3010-1030 CONSULTANT - 25,000 - 12,500 25,000
100-3010-1033 FITNESS PROGRAM - - - - 1,080
100-3010-3095 DEPARTMENT CONSUMABLES 593 5,000 2,493 4,823 5,000 100-3010-4121 MEETINGS & TRAVEL - 2,000 - 1,000 2,000
100-3010-4122 DUES & MEMBERSHIPS 4,395 5,000 5,400 7,900 6,000 100-3010-4123 BOOKS & PERIODICALS - - 240 240 1,000
CENTRAL SERVICES AND INTERNAL CHARGES (326,455) (520,628) 10,261 (520,234) (380,666) Total $ 92,015 $ 477,259 $ 498,404 $ 432,700 $ 707,780
MANAGING DEPARTMENT: City Attorney
City Attorney

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BUDGET DETAIL
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HUMAN RESOURCES & RISK

MANAGEMENT

BUDGET DETAIL
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Objectives for 2022-2023
 Implement new Human Resources
information system.
 Update the Remaining Personal
Rules.
 Expand volunteer, intern, and
employment opportunities for
youth.
 Update the CJPIA loss CAP Action
plan.
 Negotiate new MOUs with all labor
associations.
 Evaluate electronic personnel filing
systems.
 Fill mission critical positions in an
expeditious fashion.

Outputs for 2020-2021  Served as the central hub for all COVID-19 related matters
including ensuring the workplace
was safe for staff, monitoring
changes to legislation
implementing an online health
screening process, and
developing related policies,
procedures, and forms.  Implemented minimum training
standards for all City employees.  HR Director obtained Risk Management Practitioner
Certification.  Negotiated MOUs / side letters
for concessions related to COVID19 budget reductions.
 Ensured all staff were compliant
on mandatory training
requirements.

Divisions
Human Resources | Risk Management
Summary of Services: The Human Resource Department
administers a centralized, merit personnel system, that includes: recruitment, testing, selection and placement of employees; classification of positions; employee relations, which includes: negotiations, grievances, discipline and complaints; employee engagement, recognition, development and training; employee benefits administration; and workers’ compensation and safety. The HR Director also serves as the City’s Risk Manager, and as such, manages general liability claims and the City’s insurance programs.

Current Year Services: In Fiscal Year 2021-22 the HR
Department received over 1800 applications, administrated over 80 in-house and outside recruitments, processed over 100 new employees including volunteers and student interns, and managed over 50 workers’ compensation claims
Human Resources

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Human Resources / Risk
Management Department
Human Resources Director /
Risk Manager
Human Resources
Analyst
Senior Administrative
Assistant
Administrative
Assistant

BUDGET DETAIL
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AUTHORIZED POSITIONS
Number of Full-Time Employees 3 4 4

DEPARTMENTAL EXPENDITURES
Personnel Services $414,478.66 $453,048.51 $763,677.36
Services & Supplies $2,729,498.29 $3,142,547.08 $3,588,667.00 Internal Services & Central Support Charges ($533,733.77) ($231,986.99) $225,498.22 Total Expenditures $ 2,610,243.18 $ 3,363,608.60 $ 4,583,842.58

DEPARTMENTAL REVENUES
Internal Service Fund $3,437,123.34 $3,166,631.62 $3,713,790.00 General Taxes $ (826,880.16) $ 196,976.98 $ 870,052.58
Total Revenues $ 2,610,243.18 $ 3,363,608.60 $ 4,583,842.58 Budget Summary
Human Resources & Risk Management
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-2031-0001 SALARIES $ 253,526 $ 335,647 $ 159,618 $ 243,682 $ 457,784 100-2031-0002 OVERTIME - - 38 38 500
BENEFITS 160,512 206,555 122,059 208,593 304,718
100-2031-1028 TRAINING (CITYWIDE) 9,925 30,000 14,883 29,883 50,000 100-2031-1029 TRAINING AND EDUCATION 345 4,500 1,404 3,654 6,000 100-2031-1030 CONSULTANT 40,357 103,500 51,323 83,401 105,000 100-2031-1033 FITNESS PROGRAM 441 1,080 195 735 675
100-2031-1037 EMPLOYEE RECOGNITION 4,296 7,000 1,282 4,782 5,000 100-2031-1038 EMPLOYEE ASSISTANCE PROGRAM 8,300 8,360 6,080 9,466 10,000 100-2031-2064 PERSONNEL RECRUITMENT 17,190 120,000 65,291 124,220 120,000 100-2031-2065 POLICE & FIRE EXAMS 470 3,500 2,739 4,489 3,500 100-2031-3092 STATIONARY SUPPLIES 1,646 - 271 271 -
100-2031-3095 DEPARTMENT CONSUMABLES 777 1,600 2,249 2,949 3,500 100-2031-3102 COMPUTER SUPPLIES - - 621 566 3,500
100-2031-4121 MEETINGS AND TRAVEL - - - - 1,000
100-2031-4122 DUES AND MEMBERSHIPS 926 770 375 760 1,000 100-2031-4123 BOOKS AND PERIODICALS - 2,000 1,104 1,000 1,500 100-2031-4124 MAIL SERVICES 26 300 27 177 150
100-2031-7207 VOLUNTEER PROGRAM - 1,500 - 750 1,500
100-2031-7208 SAFETY COMMITTEE - - - - 2,000
100-2031-8187 DEPARTMENT EQUIPMENT - - - - 6,000
CENTRAL SERVICES AND INTERNAL CHARGES (674,676) (576,016) 16,431 (574,652) (127,447) Total ($ 175,940) $ 250,296 $ 445,990 $ 144,764 $ 955,881 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
502-5120-1022 LEGAL SERVICES $ 291 $ 1,000 $ - $ 330 $ 1,000 502-5120-1029 TRAINING AND EDUCATION 299 2,000 923 1,583 2,500 502-5120-1030 CONSULTANT - 1,000 - 330 1,000
502-5120-2086 TAIL CLAIMS RESERVE (20,315) - - - -
502-5120-2088 JUDGEMENTS/DAMAGES 176,053 10,000 1,389 4,689 10,000 502-5120-2090 INSURANCE 1,009,086 1,065,825 1,196,784 1,196,784 1,093,243 502-5120-2091 WORKERS COMPENSATION DEPOSIT 1,430,978 1,774,477 1,609,797 1,609,797 2,092,274 502-5120-2097 TAIL CLAIMS 44,965 125,000 21,417 62,667 75,000 502-5120-8126 PERFORMANCE IMPROVEMENT 3,884 - - - -
CENTRAL SERVICES AND INTERNAL CHARGES 140,942 342,665 - 342,665 352,945 Total $ 2,786,183 $ 3,321,967 $ 2,830,310 $ 3,218,845 $ 3,627,962 MANAGING DEPARTMENT: Human Resources & Risk Management
Human Resources
MANAGING DEPARTMENT: Human Resources & Risk Management
Insurance

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FINANCE DEPARTMENT

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Objectives for 2022-2023
 Complete recruitment for
new Financial Analyst.
 Move into modular building.
 Issue RFP and transition to
new external Audit Firm
 Issue RFP and transition to
new budgeting software.
 Lead effort for multiple debt
financing issues.
 In partnership with NHA
advisors, provide in depth
analysis of the City’s pension
liability and options to
mitigate.

Outputs for 2021-2022
 Received the Government
Finance Officers Award
(GFOA) Certificate of
Achievement for Excellence
in Financial Reporting for our
Fiscal Year 2020-2021 and
Comprehensive Annual
Financial Report (CAFR).
 Migrated to new banking
partner.
 Outsourced Utility User Tax
program.
 Issued approximately 3,800
vendor checks.
 Processed approximately
5,200 direct deposit payroll
payments.
 Served 792 water customers.

Divisions
Finance | Information Services
Summary of Services: The Finance department provides a
variety of support services to the residents of Seaside, city employees, and departments. We are responsible for the
financial management, reporting, budgeting, accounting, grant management, debt management, payroll, purchasing, and
auditing services for all the City funds. Our responsibility is to ensure fiscal resources are accounted for in accordance with established procedures to make informed decisions in a precise and prompt manner.

Current Year Services: In Fiscal Year 2021-22 the Finance department increased efficiency by partnering with a new bank and outsourcing processing of Utility User Taxes. The
department again received the Certificate of Achievement for Excellence in Financial Reporting from the Government Finance Officers Association (GFOA) and for the first time received the Distinguished Budget Presentation Award from the GFOA.

FY23 Work Plan Overview: In Fiscal Year 2022-23 the Finance department plans to continue building efficiencies by
implementing budgeting software. Additionally the department will issue an RFP and transition to a new external audit firm.

Lastly, the department will work with our municipal advisors to provide an in depth analysis of the City’s pension liabilities and present mitigation options to the City Council for the ballooning cost to provide pensions. The department will add one Financial Analyst position in the coming year, primarily responsible for grants management.

Finance

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Finance Department
Director of Finance & Information
Technology
Financial Analyst
Assistant Finance Director
Accountant II
Payroll Technician
Accounting Technician (2)

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AUTHORIZED POSITIONS
Number of Full-Time Employees 8 8 9

DEPARTMENTAL EXPENDITURES
Personnel Services $992,179.23 $1,098,208.42 $1,292,018.24 Services & Supplies $500,334.62 $632,979.98 $824,900.00 Capital Outlay and Debt $2,735,401.70 $2,538,311.88 $2,532,904.36 Depreciation Expense $174,353.58 $0.00 $0.00
Internal Services & Central Support Charges ($776,585.01) ($916,399.21) ($752,600.25) Total Expenditures $ 3,451,330.54 $ 3,353,101.07 $ 3,897,222.35

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $909,250.15 $154,749.20 $159,489.56 Special Revenue Fund $33,639.68 $50,000.00 $50,000.00
Debt Service Fund $3,013.21 $780,484.61 $811,126.61
Enterprise Fund $335,034.53 $337,349.78 $338,800.00
Internal Service Fund $839,198.18 $750,813.00 $831,427.00 Successor Agency Funds $416,186.02 $456,287.00 $278,938.00 Grants and Other Revenue $79,598.62 $44,483.14 $64,855.40 General Taxes $ 835,410.15 $ 778,934.34 $ 1,362,585.78
Total Revenues $ 3,451,330.54 $ 3,353,101.07 $ 3,897,222.35 Budget Summary
Finance Department
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-5110-0001 SALARIES $ 437,657 $ 584,532 $ 353,960 $ 600,159 $ 710,373 100-5110-0002 OVERTIME 279 1,500 431 816 1,500
BENEFITS 268,924 173,238 115,450 189,291 232,198
100-5110-1010 BUSINESS LICENSE OUTSOURCING - 20,000 - - - 100-5110-1015 BENEFITS ADMINISTRATION 21,816 21,355 15,155 21,713 22,000 100-5110-1025 CITY AUDIT 39,180 45,000 33,858 45,000 44,500 100-5110-1029 TRAINING & EDUCATION 1,240 6,000 - 6,000 8,800 100-5110-1030 CONSULTANT 64,997 75,000 40,609 75,000 110,000 100-5110-1033 FITNESS PROGRAM 452 1,880 270 1,210 3,240 100-5110-1040 PROPERTY TAX ADMIN FEES 23,235 - - - -
100-5110-2043 TEMPORARY CONTRACT SERVICES - - 13,914 13,914 22,000 100-5110-2044 COPIER SERVICES 8,340 8,500 4,603 8,260 8,500 100-5110-2053 OUTSIDE PRINTING SERVICE 1,473 1,100 2,011 2,561 3,000 100-5110-2074 BANK FEES & MISC CHARGES 41,794 12,000 15,736 16,808 12,000 100-5110-2078 OTHER EXPENSE 1,647 4,000 552 2,552 2,500 100-5110-3092 STATIONARY SUPPLIES 2,410 - - - -
100-5110-3095 DEPARTMENT CONSUMABLES 4,597 8,000 6,456 9,589 10,000 100-5110-3102 COMPUTER SUPPLIES - 56,000 - 28,000 68,000 100-5110-4121 MEETINGS & TRAVEL 75 2,500 470 1,720 2,000 100-5110-4122 DUES & MEMBERSHIP 870 1,500 470 1,220 1,400 100-5110-4123 BOOKS & PERIODICALS - 100 - 50 500
100-5110-4124 MAIL SERVICES 12,286 15,000 9,714 14,585 15,000 CENTRAL SERVICES AND INTERNAL CHARGES (945,770) (1,059,607) 30,541 (1,059,607) (901,631) Total ($ 14,497) ($ 22,403) $ 644,199 ($ 21,159) $ 375,881 MANAGING DEPARTMENT: Finance
Finance Administration

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
291-2010-1047 AMP - PRODUCTION & BROADCAST $ 42,954 $ 50,000 $ 10,862 $ 27,362 $ 50,000 Total $ 42,954 $ 50,000 $ 10,862 $ 27,362 $ 50,000
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES $ - $ 200 $ - $ 200 $ 206 355-5110-9602 PRINCIPAL PAYMENTS 570,000 625,000 - 625,000 690,000 355-5110-9605 INTEREST PAYMENTS 180,871 150,261 - 150,261 115,987 355-5110-9606 OTHER DEBT SERVICE EXPENSES 2,997 3,074 411 3,074 3,074 Total $ 753,867 $ 778,535 $ 411 $ 778,535 $ 809,267
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES $ 152 $ 392 $ - $ 392 $ 404 356-5110-9602 PRINCIPAL PAYMENTS 190,000 195,000 - 195,000 200,000 356-5110-9605 INTEREST PAYMENTS 187,869 182,169 - 182,169 174,369 356-5110-9606 OTHER DEBT SERVICE EXPENSES 1,750 1,750 1,750 1,750 1,750 Total $ 379,771 $ 379,311 $ 1,750 $ 379,311 $ 376,523
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES $ 150 $ 119 $ - $ 119 $ 123 357-5110-9602 PRINCIPAL PAYMENTS 230,000 235,000 - 235,000 245,000 357-5110-9605 INTEREST PAYMENTS 411,000 404,100 - 404,100 394,700 357-5110-9606 OTHER DEBT SERVICE EXPENSES 1,750 1,750 1,750 1,750 1,750 357-5110-9999 INTER-FUND TRANSFER OUT 7,547,451 - - - - Total $ 8,190,351 $ 640,969 $ 1,750 $ 640,969 $ 641,573 MANAGING DEPARTMENT: Finance Department
Measure X Bond
MANAGING DEPARTMENT: Finance Department
AMP PEG Fees
MANAGING DEPARTMENT: Finance Department
POB
MANAGING DEPARTMENT: Finance Department
Cutino Bond

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
405-5110-9398 CENTRAL SERVICE CHARGES $ 11,289 $ 11,525 $ - $ 11,525 $ 11,871 405-5110-9602 PRINCIPAL PAYMENTS (10,000) 120,000 110,000 120,000 130,000 405-5110-9603 DEPRECIATION EXPENSE 145,089 - - - -
405-5110-9605 INTEREST PAYMENTS 225,625 221,163 112,506 221,163 213,038 405-5110-9606 OTHER EXPENSES 2,100 2,100 2,100 2,100 2,100 Total $ 374,103 $ 354,788 $ 224,606 $ 354,788 $ 357,008 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
503-4010-0001 SALARIES $ 178,882 $ 209,334 $ 140,171 $ 214,380 $ 224,725 503-4010-0002 OVERTIME 72 - 123 189 -
BENEFITS 105,648 109,254 62,124 95,013 121,901
503-4010-1029 TRAINING & EDUCATION - - - - 3,200
503-4010-1030 CONSULTANT 6,000 7,000 3,500 5,810 27,000 503-4010-1033 FITNESS PROGRAM - 504 - - 1,080
503-4010-2078 OTHER EXPENSE (138) - - - -
503-4010-3095 DEPARTMENT CONSUMABLES 149 500 8 173 500
503-4010-3102 COMPUTER SUPPLIES 183,318 220,000 137,823 210,423 225,000 503-4010-5132 TELEPHONE 33,696 35,000 23,655 35,205 35,000 503-4010-5135 MOBILE COMMUNICATIONS 18,123 15,000 8,375 13,325 12,000 503-4010-5138 DATA COMMUNICATION 67,269 62,000 47,358 67,818 70,000 503-4010-6143 VEHICLE MAINTENANCE 545 - - - -
503-4010-8182 COMPUTER EQUIPMENT 88,338 100,000 99,165 100,000 50,000 503-4010-8187 DEPARTMENT EQUIPMENT (83,564) 15,000 4,402 9,352 60,000 CENTRAL SERVICES AND INTERNAL CHARGES 101,718 89,908 15,233 89,908 94,131 503-4010-9603 DEPRECIATION EXPENSE 29,264 - - - -
Total $ 729,321 $ 863,501 $ 541,938 $ 841,595 $ 924,538 MANAGING DEPARTMENT: Finance Department
Golf Course
MANAGING DEPARTMENT: Finance Department
IT

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 290 $ - $ - $ - $ -
961-9610-1022 LEGAL SERVICES 1,458 - - - 5,000
961-9610-1030 CONSULTANT 2,905 25,000 - 6,250 -
961-9610-1041 PROPERTY TAXES/ASSESSMENTS 3,155 5,000 2,023 3,673 4,000 CENTRAL SERVICES AND INTERNAL CHARGES 5,006 1,167 - 1,167 1,202 Total $ 12,814 $ 31,167 $ 2,023 $ 11,090 $ 10,202
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES 19 38 - 38 39
Total $ 19 $ 38 $ - $ 38 $ 39
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 211 $ - $ 52 $ 79 $ -
971-9710-1022 LEGAL SERVICES - - 3,575 3,575 -
971-9710-1041 PROPERTY TAXES/ASSESSMENTS 46 - 42 42 -
CENTRAL SERVICES AND INTERNAL CHARGES 9,878 1,104 - 1,104 1,137 971-9710-9599 RENTAL PROPERTY EXP & MAINT 782 - 182 182 - 971-9710-9604 AMORTIZATION EXPENSE 108,830 - - - -
Total $ 119,745 $ 1,104 $ 3,852 $ 4,983 $ 1,137
MANAGING DEPARTMENT: Finance Department
SA Capital
MANAGING DEPARTMENT: Finance Department
LMIHF
MANAGING DEPARTMENT: Finance Department
SA Merged Capital Project

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES $ 40,802 $ 38,732 $ - $ 38,732 $ 39,894 972-9710-9603 DEPRECIATION EXPENSE 518,765 - - - -
972-9710-9604 FEES & EXPENSES 1,700 - 1,700 - -
972-9710-9807 2014 BOND PRINCIPAL PAYMENT (61,619) 225,000 110,000 225,000 245,000 972-9710-9809 2014 BOND INTEREST EXPENSE 81,479 69,013 35,881 69,013 63,388 Total $ 581,127 $ 332,745 $ 147,581 $ 332,745 $ 348,281 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 223 $ - $ 47 $ 72 $ -
CENTRAL SERVICES AND INTERNAL CHARGES 170 23 - 23 24
973-9710-9526 AFFORDABLE HOUSING 2,661 2,500 1,341 2,500 2,500 973-9710-9599 RENTAL PROPERTY EXP & MAINT 506 250 100 250 250 Total $ 3,560 $ 2,773 $ 1,488 $ 2,845 $ 2,774
MANAGING DEPARTMENT: Finance Department
SA Merged Debt Service
MANAGING DEPARTMENT: Finance Department
SA Merged LMIHF

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COMMUNITY, HOUSING, &

ECONOMIC DEVELOPMENT

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Objectives for 2022-2023
 Provide staff with training
opportunities
 Complete the General Plan
Update
 Complete and certify the 6th
Cycle Housing Element
 Develop affordable housing on
City-owned properties
 Get back to public outreach &
community meetings
 Continue COVID relief with rental
assistance
 Continue to promote Seaside’s
multiculturalism, especially its
restaurants via the Dining Guide
 Continue business walks and
assist Seaside businesses, while
recruiting new business
Outputs for 2021-2022
 Held 20 Planning Commission
Hearings and approved 22
discretionary permits
 Amended ordinances: Food
Trucks. Cannabis, and Plastic
Pollution Reduction
 Approved Seaside local ADU
ordinance
 ADU Loan Program guidelines
approved by HCD
 Over 74 ADU Water Allocations
provided
 Approved FLIP Seaside (Façade
improvement grants) Program
 Over $1.4M in COVID-19 Rental
Assistance Provided
 Completed public charrette for
Seaside East
 Created City Property and Loan
Asset Inventory
Divisions
Economic Development | Community Development | Housing
Summary of Services: The Economic Development stimulates business and development activity, to provide employment and tax revenue opportunities for Seaside. Community Development Block Grant (CDBG) federal grant funds are utilized for public service and eligible capital projects to help the community respond to COVID. Housing works with developers on affordable housing issues, promotes Accessory Dwelling Units (ADU) and other affordable housing options, as well as rental assistance programs.

Community Development aligns land use policies to meet the needs of the community by providing the following services: apply zoning code to maintain appropriate usage, lead applicants towards development choices that suite them and the needs of the community, use the General Plan as a guiding document to inform our decision making. Our mission is to provide comprehensive planning services to create a balanced and sustainable city that contributes to a high quality of life for our diverse community.

Current Year Services: In Fiscal Year 2021-22 the Economic Development and Community Planning was able to further grown partnerships with MCVB, MBEP, MCBC, and the Chamber of Commerce.

We also purchased 490 Broadway/1590 Del Monte for parking and future redevelopment along with a parking study for the Broadway Business District. An application for the Battery Energy Storage System 3CE grant was submitted and is pending approval. The purchase of 962 Hilby Ave was made to develop affordable housing, and 1380 Canyon Del Rey was rehabbed to be used for transitional housing.

FY23 Work Plan Overview: In the Fiscal Year 2022-23 the Economic Development and Community Planning departments plan to complete the General Plan Update and complete and certify the 6th Cycle Housing Element. In addition, the department will be adding one Planning Services Manager position. Campus Town, Golf Course Homes by Towne, Golf Course Shea Homes, The Ascent, Seaside Youth Hostel, Nurses Barracks Parker Flats apartments, and Form Based Code are all projects currently in progress that will continue into FY 22-23.

Economic Development & Community Planning

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Economic Development &
Community Planning Department
Assistant City Manager
Economic
Development &
Community
Planning Manager
Senior Planner
Associate Planner
Assistant Planner
Housing Program
Manager
Administrative
Assistant
Administrative Analyst
II (2)
Administrative Assistant

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AUTHORIZED POSITIONS
Number of Full-Time Employees 5 7 10

DEPARTMENTAL EXPENDITURES
Personnel Services $1,115,849.64 $1,073,830.28 $1,746,521.12 Services & Supplies $854,268.62 $3,376,127.20 $786,659.33 Capital Outlay and Debt $829,917.42 $505,875.68 $1,412,000.00 Internal Services & Central Support Charges $46,145.27 $65,340.55 ($335,967.39) Total Expenditures $ 2,846,180.95 $ 5,021,173.71 $ 3,609,213.06

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $60,237.56 $93,502.69 $100,660.35 Special Revenue Fund $770,147.89 $961,692.13 $1,284,391.80 Grants and Other Revenue $429,471.28 $1,229,207.06 $224,625.00 General Taxes $ 1,586,324.22 $ 2,736,771.83 $ 1,999,535.91 Total Revenues $ 2,846,180.95 $ 5,021,173.71 $ 3,609,213.06 Budget Summary
Economic & Community Development
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-7110-0001 SALARIES $ 105,441 $ - $ 51,750 $ 42,722 $ 115,829 100-7110-0002 OVERTIME - - 68 68 -
BENEFITS 113,679 40,044 22,402 35,212 203,489
100-7110-1029 TRAINING & EDUCATION - 800 - 400 2,600
100-7110-1030 CONSULTANT - - - - 25,000
100-7110-1033 FITNESS PROGRAM - 540 - 270 1,080
100-7110-2073 SUBCONTRACTED WORK - - - - 30,000
100-7110-3095 DEPARTMENT CONSUMABLES 1,803 1,850 1,730 2,655 2,000 100-7110-3102 COMPUTER SUPPLIES 2,161 4,400 1,041 3,241 3,500 100-7110-4121 MEETINGS & TRAVEL 250 - 20 20 250
100-7110-4122 DUES & MEMBERSHIP 50 - - - -
100-7110-8184 SUSTAINABILITY & CLIMATE ACTION PLAN - 120,000 - 120,000 - 100-7110-8185 PLASTICS ORDINANCE SMALL BUSINESS SUPPORT - 30,000 8,500 30,000 - 100-7110-8187 DEPARTMENT EQUIPMENT 375 32,500 30,300 32,500 - CENTRAL SERVICES AND INTERNAL CHARGES (265,512) (203,163) 4,000 (203,163) (509,213) Total ($ 41,754) $ 26,971 $ 119,811 $ 63,925 ($ 125,465) MANAGING DEPARTMENT: Community, Housing, & Economic Development Community development Administration

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-7310-0001 SALARIES $ 173,492 $ 238,725 $ 86,105 $ 192,399 $ 439,226 BENEFITS 122,154 149,544 88,966 155,587 285,717
100-7310-1029 TRAINING & EDUCATION - 5,000 2,000 2,500 7,500 100-7310-1033 FITNESS PROGRAM - 2,700 315 1,620 1,620
100-7310-1035 CONSULTANT - GENERAL PLAN 8,128 148,744 - 148,744 60,000 100-7310-1046 CONSULTANT - HOUSING ELEMENT - - - 180,000 - 100-7310-2040 MARKETING MATERIALS 3,204 4,000 3,430 5,430 5,430 100-7310-2044 COPIER SERVICES 395 - 197 197 500
100-7310-2053 OUTSIDE PRINTING SERVICE - 1,000 - 500 500 100-7310-2063 PUBLISHING & LEGAL ADVERTISIN 103 2,000 903 1,903 1,903 100-7310-3092 STATIONARY SUPPLIES 204 - 58 58 300
100-7310-3095 DEPARTMENT CONSUMABLES 589 2,500 943 1,929 1,929 100-7310-3102 COMPUTER SUPPLIES - 2,500 1,026 1,250 1,250 100-7310-4121 MEETINGS & TRAVEL - 2,500 - 1,250 500
100-7310-4122 DUES & MEMBERSHIP - 3,450 - 1,725 1,725
100-7310-4123 BOOKS AND PERIODICALS - 500 - 250 250
100-7310-4207 SATELLITE OFFICE 7,043 - - - -
100-7310-8184 SUSTAINABILITY & CLIMATE ACTION PLAN - - - - 120,000 100-7310-8185 PLASTICS ORDINANCE SMALL BUSINESS SUPPORT - - - - 30,000 CENTRAL SERVICES AND INTERNAL CHARGES 237,614 139,902 13,866 139,902 54,671 Total $ 552,925 $ 703,066 $ 197,808 $ 835,245 $ 1,013,022 MANAGING DEPARTMENT: Community, Housing, & Economic Development Planning & Zoning

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-7410-0001 SALARIES $ 233,319 $ 284,605 $ 183,276 $ 308,896 $ 316,584 100-7410-0002 OVERTIME 41 - - - -
BENEFITS 161,236 125,370 79,245 134,122 204,317
100-7410-1029 TRAINING AND EDUCATION 237 500 - 250 2,500 100-7410-1030 CONSULTANT - 145,000 16,738 107,000 50,000 100-7410-1033 FITNESS PROGRAM (88) 540 135 405 1,215
100-7410-2040 MARKETING MATERIALS 6,929 5,000 3,574 6,074 8,000 100-7410-2044 COPIER SERVICES 1,501 2,700 2,049 2,857 3,000 100-7410-2085 PROPERTY EXPENSE - 1,245,000 38,690 1,245,000 27,300 100-7410-3095 DEPARTMENT CONSUMABLES 4,448 2,000 2,548 3,452 4,000 100-7410-3102 COMPUTER SUPPLIES - - 514 514 1,000
100-7410-4121 MEETINGS AND TRAVEL - - 269 269 1,500
100-7410-4122 DUES & MEMBERSHIPS 570 5,000 8,070 3,070 9,000 100-7410-4123 BOOKS & PERIODICALS - - 6 6 300
100-7410-4201 UTILITY ASSISTANCE PRGM 83,317 71,342 38,033 71,342 - 100-7410-4202 RENTAL ASSISTANCE PGRM 427,150 1,082,344 734,233 1,082,344 - 100-7410-4203 BUSINESS DEV PRGM 27,500 - - - -
100-7410-4204 LANDMARK SIGNAGE - 25,000 - 12,500 15,000 100-7410-4207 SATELLITE OFFICE 33,828 33,750 27,683 41,828 42,000 100-7410-4208 FACADE IMPROVEMENT PRGM - 150,000 12,392 130,000 20,000 100-7410-7185 BROADWAY EVENTS - 20,000 - 20,000 -
CENTRAL SERVICES AND INTERNAL CHARGES 50,655 100,287 18,973 100,287 93,939 Total $ 1,030,643 $ 3,298,437 $ 1,166,428 $ 3,270,217 $ 799,654 MANAGING DEPARTMENT: Community, Housing, & Economic Development Economic Development

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
200-5410-0001 SALARIES $ 28,704 $ 42,434 $ 17,420 $ 40,959 $ - BENEFITS 27,841 16,274 6,670 10,196 22,945
200-5410-1025 CITY AUDIT - 4,350 - 4,350 4,350
200-5410-1030 CONSULTANT 14,733 20,000 11,275 20,000 20,000 200-5410-2063 PUBLISHING & LEGAL ADVERTISIN 1,288 2,000 1,266 2,000 2,000 200-5410-7167 COMMUNITY PARTNERSHP FOR YOUTH 10,486 10,518 10,518 10,518 - 200-5410-7180 CV3 - All programs 128,954 - 82,046 - 110,000 200-5410-7192 LEGAL SERVICES FOR SENIORS 10,486 10,518 5,259 10,518 13,152 200-5410-7194 VILLAGE PROJECT 10,136 10,167 5,084 10,167 - 200-5410-7197 GIRLS, INC. 5,593 5,609 4,140 5,609 13,152 200-5410-7400 GREATER VICTORY TEMPLE - COMMUNITY PROJECT 10,486 10,518 5,597 10,518 13,152 200-5410-7401 ACTION COUNCIL (PALENKE) 10,486 10,518 10,518 10,518 - 200-5410-7402 ECHO 6,332 6,640 2,507 6,640 9,390
200-5410-7403 MEALS ON WHEELS OF THE MONT PENIN 6,991 7,012 3,096 7,012 13,152 200-5410-7600 VETERANS TRANSITION RENOVATION - - - - 83,974 CENTRAL SERVICES AND INTERNAL CHARGES 21,415 8,253 4,127 8,253 7,401 200-5410-9819 BOYS & GIRLS CLUB FAC IMPROV 70,000 20,000 12,538 20,000 50,000 200-5410-9820 COMMUNITY HUMAN SVCS FAC IMPRO 32,146 30,000 56,913 30,000 40,000 200-5410-9824 MPUSD-GARDEN CLASSROOM 19,925 - - - -
200-5410-9825 MPUSD-PORTABLE CLASSROOM REHAB 42,786 - - - - 200-5410-9826 CDBG-CV FOOD DISTRIBUTION PROJECT 197,874 - - - - 200-5410-9827 GATHERING FOR WOMEN - MONTEREY - - - - 10,000 Total $ 656,661 $ 214,811 $ 238,975 $ 207,258 $ 412,669 MANAGING DEPARTMENT: Community, Housing, & Economic Development Community Development Block Grant

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
246-2010-0001 SALARIES $ 76,585 $ 145,228 $ 78,428 $ 119,949 $ 125,879 BENEFITS 73,446 43,994 20,547 31,426 28,081
246-2010-1033 FITNESS PROGRAM - - - - 540
246-2010-4208 PROGRAM COSTS 10,969 - 10,969 10,969 20,000 CENTRAL SERVICES AND INTERNAL CHARGES - 13,866 4,133 13,866 10,853 Total $ 161,000 $ 203,088 $ 114,077 $ 176,209 $ 185,353 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
297-7993-1030 CONSULTANT $ 17,427 $ 100,000 $ - $ 33,000 $ - 297-7993-1041 PROPERTY TAXES/ASSESSMENT 46 - 42 42 100
297-7993-2078 OTHER EXPENSE 449 500 244 409 500
297-7993-3102 COMPUTER SUPPLIES - 9,670 2,107 5,298 5,000 297-7993-7603 AFF HSNG LOW INTEREST LOAN - 1,000,000 - 250,000 750,000 297-7993-7604 COMMUNITY PARTNERSHIP 49 2,000 - 2,000 -
297-7993-8187 DEPARTMENT EQUIPMENT 972 1,000 725 1,000 2,000 297-7993-8202 HOUSING NON-PROFIT - 500,000 2,565 125,000 500,000 297-7993-8203 ADU PROJECTS 455,464 - - - -
CENTRAL SERVICES AND INTERNAL CHARGES 1,973 6,195 - 6,195 6,381 297-7993-9599 RENTAL PROPERTY EXP & MAINT 10,326 35,000 45,376 45,376 60,000 Total $ 486,706 $ 1,654,365 $ 51,058 $ 468,320 $ 1,323,981 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
997-9970-9520 HOUSING PROJECTS $ - $ 1,000,000 $ - $ - $ - Total $ - $ 1,000,000 $ - $ - $ -
MANAGING DEPARTMENT: Community, Housing, & Economic Development Affordable Housing
MANAGING DEPARTMENT: Community, Housing, & Economic Development Merged Housing
MANAGING DEPARTMENT: Community, Housing, & Economic Development Housing Settlement

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BUILDING & CODE

ENFORCEMENT

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Objectives for 2022-2023
 Continually strive to provide a
superior level of service including
prompt responses to phone and
email inquiries
 Encourage greater use of online
services and resources; minimize
paper files and increase use of
digital records and applications.
 Obtain ongoing feedback to
ensure various efficiencies;
simplify processes by eliminating
steps were possible; consistently
provide comprehensive and
accurate information; and
minimize wait times.
 Ensure applicants have an
understanding of the process and
what to expect prior to submitting
applications, thereby increasing
applications deemed complete.
 Provide staff with a greater level
of training and certification
opportunities; prepare
department for several large
upcoming construction projects.

Divisions
Building | Code Enforcement
Outputs for 2021-2022
 590 Permits Issued
 148 Plan Reviews Completed
 1641 Building Inspections
Performed
 13 Certificates of Occupancy for
New Businesses
 114 Real Property Reports
Prepared
 429 Code Enforcement Actions
 222 Code Enforcement Cases
Resolved
Building & Code Enforcement
Summary of Services: The Building & Code Enforcement
department provides a multitude of vital services with the primary focus of protecting the health, safety and general welfare of all Seaside residents and visitors. In addition to permits and building projects, our front counter staff processes transactions for city-issued licenses, water payments, and countless other transactions and services.

Through the permitting, plan review and inspection process, our Building & Code Enforcement department oversees adherence to all applicable building codes and regulations that ensure the safe occupancy of all residential and commercial structures in Seaside.

As unabated code violations can pose serious threats to public safety, our code enforcement team is proactive and responsive.

Our approach reflects a fundamental respect for individuals and property rights.

FY23 Work Plan Overview: In Fiscal Year 2022-23 the Building & Code Enforcement department plans to improve efficiencies in various processes, including front counter operations, record retention, plan reviews and permit approvals. The department will add one additional Administrative Assistant and Building Inspector to better accommodate the current workloads and large construction projects anticipated to begin FY23.

New homes under construction in Seaside 2022

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Building Department
Chief Building Official
Code Compliance
Coordinator
Code
Compliance
Specialist
Building Inspector (2)
Senior Administrative
Assistant (2)
Administrative
Assistant

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AUTHORIZED POSITIONS
Number of Full-Time Employees 6 8 8

DEPARTMENTAL EXPENDITURES
Personnel Services $499,647.42 $845,748.70 $1,032,072.03 Services & Supplies $3,854.12 $12,207.87 $133,990.00
Capital Outlay and Debt $323.00 $8,588.37 $15,828.24
Internal Services & Central Support Charges $371,227.99 $291,654.93 $172,928.19 Total Expenditures $ 875,052.53 $ 1,158,199.87 $ 1,354,818.46

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $512,555.79 $681,600.30 $806,583.39 Grants and Other Revenue $289.00 $598.00 $368.80
General Taxes $ 362,207.74 $ 476,001.57 $ 547,866.27
Total Revenues $ 875,052.53 $ 1,158,199.87 $ 1,354,818.46 Budget Summary
Building & Code Enforcement
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-7210-0001 SALARIES $ 231,559 $ 384,988 $ 200,783 $ 372,018 $ 504,687 BENEFITS 148,996 229,625 106,566 214,037 269,190
100-7210-1029 TRAINING & EDUCATION 285 1,500 95 845 6,000 100-7210-1033 FITNESS PROGRAM 225 540 315 585 1,485
100-7210-2043 TEMPORARY CONTRACT SERVICES 1,418 6,000 - 3,000 - 100-7210-2073 SUBCONTRACTED WORK - - 1,661 1,661 100,000 100-7210-3092 STATIONARY SUPPLIES 14 - - - -
100-7210-3095 DEPARTMENT CONSUMABLES 1,144 3,500 2,917 4,532 5,200 100-7210-3102 COMPUTER SUPPLIES - - - - 10,000
100-7210-4121 MEETINGS & TRAVEL - 500 - 250 500
100-7210-4122 DUES & MEMBERSHIP 315 695 344 692 1,200
100-7210-4123 BOOKS & PERIODICALS - 120 - 60 3,330
100-7210-8187 DEPARTMENT EQUIPMENT 323 400 448 400 -
CENTRAL SERVICES AND INTERNAL CHARGES 339,843 266,763 25,779 266,763 122,410 100-7210-9602 PRINCIPAL PAYMENTS - 7,118 2,037 4,975 15,828 Total $ 724,122 $ 901,749 $ 340,945 $ 869,817 $ 1,039,831 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-7220-0001 SALARIES $ 74,866 $ 210,481 $ 83,531 $ 175,752 $ 174,711 100-7220-0002 OVERTIME - - 66 66 -
BENEFITS 43,933 94,909 41,703 83,171 80,918
100-7220-1029 TRAINING AND EDUCATION 313 250 320 445 3,200 100-7220-1033 FITNESS PROGRAM 68 240 - 120 1,080
100-7220-2073 SUBCONTRACTED WORK - - - - 1,800
100-7220-3095 DEPARTMENT CONSUMBABLES 271 450 446 581 500 100-7220-4121 MEETINGS AND TRAVEL - - - - 500
100-7220-4122 DUES AND MEMBERSHIP 95 95 95 143 200
100-7220-8187 DEPARTMENT EQUIPMENT - - - - 1,560
CENTRAL SERVICES AND INTERNAL CHARGES 31,385 24,892 2,067 24,892 50,518 100-7220-9602 PRINCIPAL PAYMENTS - 6,426 - 3,213 -
Total $ 150,930 $ 337,743 $ 128,227 $ 288,382 $ 314,988 MANAGING DEPARTMENT: Building and Code Enforcement
Building
MANAGING DEPARTMENT: Building and Code Enforcement
Code Enforcement

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POLICE DEPARTMENT

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Objectives for 2022-2023
 Fill Vacant Positions (Police,
Parking, Commanders, Chief)
 Launch Parking Compliance
Division
 Upgrade PD Parking Lot
 Increase Traffic Enforcement
& reduce Collisions
 Resolve Cold Case Homicides
 Increase Positive Youth
Engagement
 Return to 10-Hour Patrol
Shifts
Outputs for 2021-2022
 Community Engagement:

Coffee w/ a Cop, Shop w/ a
Cop, Ball w/ a Cop
 Reduced Property Crimes
 Updated Motto to TRUST
(Transparency, Respect,
Unity, Service, Training)
 Implemented a Leadership
Orientation Program
 Reestablished a Regional
Peninsula Collaboration
 Implemented Interaction of
the Month Awards
 Updated Policies to Minimize
Unneeded Confrontations
 Implemented Peer Support
 Reopened Cold Case
Homicides
 Implemented Shift Projects
Divisions
Police | Patrol, Investigations, Parking, Animal Control, Police Services, Records Summary of Services: The Police department provides a variety of public safety services to the residents of Seaside. We are responsible for the public safety and well-being of our community through preventing and solving crimes. Community partnership is one of our most powerful tools in accomplishing our goals.

Current Year Services: In Fiscal Year 2021-22 the Police Department implemented a variety of new programs to help strengthen our relationship with our community. We have also established a Parking Compliance Division to address parking related matters and we have filled the Animal Control position to address animal needs.

FY23 Work Plan Overview: In Fiscal Year 2022-23 the Police Department will focus on filling vacant positions, increasing enforcement and public education, strengthening our
relationship and partnership with our community and reduce crime.

Police

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Police Department
Police Chief
Deputy Chief
Police Commander
Police Sergeant
(Investigations)
Police Officer
(Detective, 3)
Police Records
Supervisor
Police Services Specialist (2)
Police Records
Technician (5)
Community
Resources
Specialist (3)
Police Commander
(Patrol)
Police Sergeant
(4)
Police Corporal (2)
Police Officer (19)
Police Officer
(Canine)
Animal Care
Specialist
Vehicle Abatement
Officer
Parking Compliance
Specialist (2)
Senior Administrative
Assistant
Administrative Analyst II

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AUTHORIZED POSITIONS
Number of Full-Time Employees 44 51 51

DEPARTMENTAL EXPENDITURES
Personnel Services $10,075,275.89 $11,811,220.65 $12,619,143.32 Services & Supplies $1,290,848.63 $1,575,039.81 $1,638,684.00 Capital Outlay and Debt $182,246.72 $649,994.38 $220,165.98 Internal Services & Central Support Charges $2,281,115.91 $2,062,531.16 $2,063,436.62 Total Expenditures $ 13,829,487.15 $ 16,098,786.00 $ 16,541,429.92

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $163,660.94 $186,471.10 $198,834.16 Special Revenue Fund $391,529.63 $318,645.24 $299,617.25 Grants and Other Revenue $9,335.44 $6,234.93 $14,427.13 General Taxes $ 13,264,961.14 $ 15,587,434.73 $ 16,028,551.38 Total Revenues $ 13,829,487.15 $ 16,098,786.00 $ 16,541,429.92 Budget Summary
Police Department
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6110-0001 SALARIES $ 865,548 $ 1,060,842 $ 530,736 $ 1,002,370 $ 1,133,800 100-6110-0002 OVERTIME 10,607 7,000 28,512 30,149 32,000 100-6110-0003 HOLIDAY OVERTIME 16,955 23,415 14,693 26,400 51,516 BENEFITS 554,041 670,143 334,457 645,930 827,971
100-6110-1024 COMMUNITY RELATIONS 4,166 15,000 7,757 15,257 15,000 100-6110-1026 MEDICAL EXAMS 6,448 12,182 8,015 11,914 12,000 100-6110-1027 BACKGROUND INVESTIGATION 15,240 45,000 22,944 45,380 60,000 100-6110-1029 TRAINING & EDUCATION 1,910 75,000 12,014 49,074 75,000 100-6110-1030 CONSULTANT - - - - 30,000
100-6110-1033 FITNESS PROGRAM 1,063 1,562 1,234 1,835 5,400 100-6110-1037 EMPLOYEE RECOGNITION 561 1,000 117 617 1,000 100-6110-2041 COUNTY COMMUNICATIONS 568,331 596,748 402,699 596,748 541,838 100-6110-2042 AUTOMATED CRIMINAL JUSTICE 108,771 110,000 49,594 78,815 110,000 100-6110-2043 TEMPORARY CONTRACT SERVICES 1,552 - - - - 100-6110-2044 COPIER SERVICES 6,365 7,800 4,215 8,115 8,000 100-6110-2049 UNIFORM SERVICE/LAUNDRY 287 - 2,334 1,637 3,200 100-6110-2053 OUTSIDE PRINTING SERVICE 1,984 2,700 1,083 2,433 3,000 100-6110-2054 EQUIPMENT REPAIR 2,630 2,000 583 1,583 2,000 100-6110-2057 PEST CONTROL 1,800 1,800 1,200 1,800 1,800 100-6110-2064 PERSONNEL RECRUITMENT - 20,000 1,446 11,446 20,000 100-6110-2066 COMPUTER MAINTENANCE 37,990 38,000 39,130 58,130 - 100-6110-2078 OTHER EXPENSE 13,989 10,000 4,695 9,463 - 100-6110-3092 STATIONARY SUPPLIES 1,018 4,000 311 2,311 - 100-6110-3095 DEPARTMENT CONSUMABLES 39,983 12,000 10,079 15,610 25,000 100-6110-3102 COMPUTER SUPPLIES 53,004 40,000 34,986 49,030 89,000 100-6110-4121 MEETINGS & TRAVEL 293 2,000 586 1,586 2,000 100-6110-4122 DUES & MEMBERSHIP 4,095 4,500 2,312 4,387 4,500 100-6110-4123 BOOKS & PERIODICALS 908 - 232 - 500
100-6110-4124 MAIL SERVICES 646 1,000 399 851 1,200
100-6110-4201 SRU ANNUAL CONTRIBUTION - 5,000 5,000 7,500 5,000 100-6110-4202 CALEA PROGRAM 3,128 10,000 - 5,000 10,000 100-6110-5132 TELEPHONE 18,456 25,000 12,594 23,411 25,000 100-6110-8187 DEPARTMENT EQUIPMENT 1,975 5,000 3,325 5,000 30,000 CENTRAL SERVICES AND INTERNAL CHARGES 1,255,250 981,536 286,574 981,536 1,158,104 100-6110-9602 PRINCIPAL PAYMENTS 4,577 4,314 - 2,157 6,265 100-6110-9605 INTEREST-COPIER LEASE 85 1,662 - 831 1,662 Total $ 3,603,656 $ 3,796,204 $ 1,823,855 $ 3,698,307 $ 4,291,755 MANAGING DEPARTMENT: Police Department
Police Administration

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6120-0001 SALARIES $ 2,967,360 $ 3,833,396 $ 1,941,132 $ 3,633,477 $ 3,443,220 100-6120-0002 OVERTIME 286,676 350,000 231,637 387,671 350,000 100-6120-0003 HOLIDAY OVERTIME 7,311 141,070 64,005 134,540 157,851 BENEFITS 3,103,294 4,026,591 1,978,427 3,905,678 3,442,805 100-6120-0092 MEDICARE TAX 45,704 55,947 31,074 55,645 49,927 100-6120-1029 TRAINING & EDUCATION 22,527 40,000 30,254 47,921 50,000 100-6120-1033 FITNESS PROGRAM 1,155 7,328 854 4,473 11,340 100-6120-2049 UNIFORM SERVICE/LANUDRY 256 5,000 694 3,194 5,000 100-6120-2052 RADIO REPAIR 24,433 5,000 839 3,339 5,000 100-6120-2060 BLOOD ALCOHOL 1,338 2,000 216 1,081 2,000 100-6120-2061 PRISONER MEALS 264 2,000 47 1,047 2,000
100-6120-3091 CANINE MAINTENANCE 14,958 9,000 9,417 13,267 12,000 100-6120-3096 CSA74 APPROVED MEDICAL SUPP 3,998 5,000 2,106 4,350 5,000 100-6120-3097 SAFETY EQUIPMENT 9,635 10,000 3,119 6,704 10,000 100-6120-3103 AMMUNITION 9,792 17,500 12,144 20,894 17,500 100-6120-5135 MOBILE COMMUNICATION 9,225 10,000 6,197 10,399 11,000 100-6120-7191 CSA-74 REGIONAL EOC FACILITY 190 - - - -
100-6120-8134 BODY CAMERAS 59,116 59,707 - 59,707 -
100-6120-8187 DEPARTMENT EQUIPMENT 43,773 57,000 25,674 57,000 65,000 100-6120-9101 CAPITAL ASSET - 400,000 - 400,000 -
CENTRAL SERVICES AND INTERNAL CHARGES 846,780 836,940 130,685 836,940 726,143 100-6120-9602 PRINCIPAL PAYMENTS - 11,589 - 5,795 53,375 Total $ 7,457,785 $ 9,885,067 $ 4,468,521 $ 9,593,121 $ 8,419,161 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6130-0001 SALARIES $ 865,699 $ 404,647 $ 559,984 $ 692,829 $ 1,042,769 100-6130-0002 OVERTIME 101,436 90,000 94,709 132,773 90,000 100-6130-0003 HOLIDAY OVERTIME 1,052 18,201 23,058 32,158 45,218 BENEFITS 984,366 639,747 466,026 756,394 1,369,351
100-6130-1029 TRAINING & EDUCATION - 35,000 1,862 19,362 25,000 100-6130-1033 FITNESS PROGRAM 90 984 315 762 4,320
100-6130-2070 ALARM SERVICE 132 - 404 265 550
100-6130-4125 INVESTIGATION EXPENSE 21,148 25,000 9,423 19,058 25,000 100-6130-8187 EQUIPMENT 612 2,000 1,713 2,000 2,000
CENTRAL SERVICES AND INTERNAL CHARGES 140,850 196,919 25,069 196,919 148,803 100-6130-9602 PRINCIPAL PAYMENTS - 59,210 2,028 31,039 26,864 Total $ 2,115,386 $ 1,471,707 $ 1,184,591 $ 1,883,559 $ 2,779,874 MANAGING DEPARTMENT: Police Department
Police Field Operations
MANAGING DEPARTMENT: Police Department
Police Support

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6150-0001 SALARIES $ 83,670 $ 218,539 $ 64,524 $ 165,973 $ 261,526 100-6150-0002 OVERTIME 114 200 592 692 5,000
BENEFITS 90,793 140,443 48,448 114,900 174,219
100-6150-1029 TRAINING 644 2,000 885 1,731 5,000
100-6150-1033 FITNESS PROGRAM 612 1,080 - 540 540
100-6150-3095 CONSUMABLES 781 1,000 266 766 -
100-6150-8187 DEPARTMENT EQUIPMENT - 80,526 - 80,526 30,000 CENTRAL SERVICES AND INTERNAL CHARGES 14,695 15,634 1,680 15,634 12,589 Total $ 191,310 $ 459,422 $ 116,395 $ 380,760 $ 488,875 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6160-0001 SALARIES $ 49,774 $ 76,133 $ - $ 38,066 $ 64,422 100-6160-0002 OVERTIME 13 200 - 100 200
BENEFITS 41,687 58,804 19,069 48,471 55,749
100-6160-1029 TRAINING & EDUCATION - - - - 5,000
100-6160-1033 FITNESS PROGRAM 405 1,080 - 540 -
100-6160-2051 VETERINARY SERVICES 1,388 3,000 250 1,750 5,000 100-6160-2073 SUBCONTRACTED WORK 41,795 97,500 40,754 83,860 75,000 100-6160-3095 DEPARTMENT CONSUMABLES 16 400 178 378 400 100-6160-8187 DEPARTMENT EQUIPMENT - 1,500 - 1,500 5,000 CENTRAL SERVICES AND INTERNAL CHARGES 17,639 20,786 3,487 20,786 9,246 Total $ 152,717 $ 259,403 $ 63,737 $ 195,452 $ 220,017
MANAGING DEPARTMENT: Police Department
Police Vehicle Abatement
MANAGING DEPARTMENT: Police Department
Police Animal Control

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
203-6120-3097 SAFETY EQUIPMENT-B.P. VESTS $ 5,659 $ 4,800 $ 1,415 $ 2,999 $ 4,800 Total $ 5,659 $ 4,800 $ 1,415 $ 2,999 $ 4,800
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
207-6180-2073 SUBCONTRACTED WORK $ 15,937 $ - $ 4,000 $ 4,000 $ - Total $ 15,937 $ - $ 4,000 $ 4,000 $ -
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
220-6110-2041 COUNTY COMMUNICATIONS $ 90,114 $ 75,000 $ 58,797 $ 75,000 $ 78,396 CENTRAL SERVICES AND INTERNAL CHARGES 7,179 8,303 - 8,303 8,552 Total $ 97,293 $ 83,303 $ 58,797 $ 83,303 $ 86,948
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
221-6120-8181 VEHICLE PURCHASE $ 8,782 $ - $ 142,499 $ 142,499 $ - 221-6120-8184 POLICE EQUIPMENT 93,999 50,000 81,138 97,638 250,000 CENTRAL SERVICES AND INTERNAL CHARGES 48 - - - -
Total $ 102,829 $ 50,000 $ 223,637 $ 240,137 $ 250,000
MANAGING DEPARTMENT: Police Department
CA Supplemental Law Enforcement
MANAGING DEPARTMENT: Police Department
BJA Grant
MANAGING DEPARTMENT: Police Department
County Grant Domestic Violence
MANAGING DEPARTMENT: Police Department
Prop 172 Sales Tax

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
241-6130-8181 VEHICLE PURCHASE $ 100 $ - $ - $ - $ -
241-6130-8184 POLICE EQUIPMENT 56,619 - - - -
Total $ 56,719 $ - $ - $ - $ -
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
243-6110-2066 COMPUTER MAINTENANCE $ 3,556 $ 7,500 $ - $ - $ - 243-6110-3095 DEPARTMENT CONSUMABLES 3,580 3,800 1,200 2,454 - 243-6110-4125 INVESTIGATION EXPENDITURE 8,948 10,000 4,543 7,843 - 243-6110-8184 PRVNT EQUIPMENT 12,473 - 4,440 4,440 -
CENTRAL SERVICES AND INTERNAL CHARGES 1,639 2,413 - 2,413 - Total $ 30,196 $ 23,713 $ 10,183 $ 17,150 $ -
MANAGING DEPARTMENT: Police Department
Asset Forfeiture
MANAGING DEPARTMENT: Police Department
PRVNT

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FIRE DEPARTMENT

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2019 2020 2021
Fires 73 68 78
EMS 1,642 1,406 1,485
Hazmat 133 145 163
Service Calls 386 341 300
Good Intent 710 764 778
False Alarms 188 131 148
Miscellaneous 14 2 13
TOTAL ALL INCIDENTS 3,146 2,857 2,965
Mutual Aid Received 135 67 62
Mutual Aid Provided 52 28 35
Del Rey Oaks Calls 216 136 129
Drone Deployments 7 7
Objectives for 2022-2023
 Environmental review of
Gigiling and 1st Ave
 Architectural design of Fire
Station 2 @ Gigling and 1st
Street
 Renovation of Fire Station 1
Kitchen & Restroom
 Train 6 new Reserve
Firefighters
 Train 5 new probationary
firefighters
 Hire a Deputy Fire Chief
 Receive New Type 3 Engine
 Purchase New Type 1 Engine
Outputs for 2021-2022
 Coordinated and Hosted 57
Covid 19 Vaccine Clinics
 Completed Station Location
Study with CityGate Assoc.
 Hired 6 new Volunteer
Reserve Firefighters through
a FEMA Safer Grant
 New exterior paint and
apparatus doors for the Fire
Station
 Completed conceptual design
of Fire Station 2 with RRM
 City Council approval -
architectural design of Fire
Station 2
 Hired 5 new Firefighters
 Promoted 1 DC, 2 Captains & 2
Fire Engineers
 Coordinated & Hosted the
Cities 1st - 911 - 20th Anniversary
Remembrance
Divisions
Administration / Operations/ Training and EMS / Prevention Summary of Services: Seaside Fire is an “All Hazards” Fire Department serving the communities’ of Seaside, Del Rey Oaks, and the greater Monterey Peninsula through Auto Aid & Mutual Aid.

Current Year Services: The Fire Department had a busy year running close to 3,000 calls from a single fire station, balancing the needs of the community during a pandemic.

The fire department did not hesitate when called upon to expand their scope of emergency medical training through the State of California so they could draw up medication and administer live saving Covid 19 vaccine to the community. The Fire Department responded to both the Northern CA Caldor and Dixie Fires when the State was in need of additional resources.

The Dixie Fire is the largest fire in California history to date. The department continues to ensure the State OES Hazmat
apparatus is deployable to assist Monterey County, and the Drone Team is always ready deploy for critical missions which include search and rescue. The department responded an
Engine, HazMat and Drone to Team to the Salinas Taylor Farms 4 alarm Fire.

FY23 Work Plan Overview: The fire department will be at full staffing in the new fiscal year with 25 uniformed personnel. The staffing will allow the organization to expand services and programs to the community. A major focus will be on training 5 new entry level firefighters and 6 new volunteer reserve firefighters. The department is looking forward to working with city staff and outside contractors to bring to reality a second fire station to better serve the community of Seaside and
surrounding communities.

Fire

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Fire Department
Fire Chief
Fire Division Chief
(A Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (2)
Firefighter (2)
Fire Division Chief
(B Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (2)
Firefighter (1)
Fire Division Chief
(C Shift)
Fire Captain (2)
Fire Engineer (2)
Firefighter (2)
Administrative
Assistant

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AUTHORIZED POSITIONS
Number of Full-Time Employees 26 27 27

DEPARTMENTAL EXPENDITURES
Personnel Services $6,649,101.10 $7,876,301.10 $8,111,285.27 Services & Supplies $255,305.56 $354,490.46 $508,862.00 Capital Outlay and Debt $132,322.62 $607,825.24 $504,252.80 Internal Services & Central Support Charges $1,184,237.04 $1,213,759.45 $1,094,249.90 Total Expenditures $ 8,220,966.32 $ 10,052,376.25 $ 10,218,649.97

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $198,999.62 $155,817.31 $246,996.00 Grants and Other Revenue $184,204.29 $225,489.52 $244,152.42 General Taxes $ 7,837,762.41 $ 9,671,069.42 $ 9,727,501.55 Total Revenues $ 8,220,966.32 $ 10,052,376.25 $ 10,218,649.97 Budget Summary
Fire Department
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6610-0001 SALARIES $ 108,697 $ 297,188 $ 144,533 $ 230,406 $ 447,514 100-6610-0002 OVERTIME - - - - 2,000
BENEFITS 163,367 162,153 65,278 142,503 323,533
100-6610-1029 TRAINING & EDUCATION - - - - 4,800
100-6610-1033 FITNESS PROGRAM 72 22 15 26 1,080
100-6610-2041 COUNTY COMMUNICATIONS 88,287 91,793 72,771 91,793 107,000 100-6610-2043 TEMPORARY CONTRACT SERVICES 28,065 22,000 28,793 37,688 17,000 100-6610-2044 COPIER SERVICES 1,109 1,200 686 1,286 1,200 100-6610-2045 ACCREDITATION 8,674 12,000 8,980 14,980 12,000 100-6610-2053 OUTSIDE PRINTING SERVICE - 300 294 444 450 100-6610-3095 DEPARTMENT CONSUMABLES 3,323 6,000 3,987 6,840 8,000 100-6610-4121 MEETINGS & TRAVEL - 1,000 - 500 500
100-6610-4122 DUES & MEMBERSHIP 1,683 1,600 25 825 1,000 100-6610-4123 BOOKS & PERIODICALS - - - - 200
100-6610-5132 TELEPHONE - 1,600 - 800 -
100-6610-5133 WATER 5,451 4,000 2,634 3,867 4,000
100-6610-8187 DEPARTMENT EQUIPMENT - - - - 1,000
100-6610-8197 GENERATOR - 150 - 75 -
CENTRAL SERVICES AND INTERNAL CHARGES 492,094 481,952 163,871 481,952 537,114 100-6610-9602 PRINCIPAL PAYMENTS 4,386 - 3,225 2,141 4,458 100-6610-9605 INTEREST EXPENSE 1,593 - 1,260 848 1,521
Total $ 906,801 $ 1,082,958 $ 496,352 $ 1,016,974 $ 1,474,369 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6620-1029 TRAINING & EDUCATION $ - $ 2,000 $ - $ 1,000 $ 4,000 100-6620-2043 TEMPORARY CONTRACT SERVICES - - - - 25,000 100-6620-2053 OUTSIDE PRINTING SERVICE 325 350 - 175 350 100-6620-4121 MEETINGS & TRAVEL - 2,000 - 1,000 500
100-6620-4122 DUES & MEMBERSHIP - 350 - 175 350
100-6620-4123 BOOKS & PERIODICALS 135 1,500 - 750 1,500 100-6620-8187 DEPARTMENT EQUIPMENT - 2,000 - 2,000 2,000 Total $ 460 $ 8,200 $ - $ 5,100 $ 33,700
MANAGING DEPARTMENT: Fire
Fire Administration
MANAGING DEPARTMENT: Fire
Fire Prevention

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6630-1029 TRAINING & EDUCATION $ 4,043 $ 8,600 $ 4,589 $ 8,889 $ 30,000 100-6630-3095 DEPARTMENT CONSUMABLES 508 9,000 - 4,500 13,000 100-6630-4121 MEETINGS & TRAVEL - 2,000 - 1,000 500
100-6630-4122 DUES & MEMBERSHIP 71 100 - 50 100
100-6630-4123 BOOKS & PERIODICALS - 200 75 175 500
Total $ 4,623 $ 19,900 $ 4,664 $ 14,614 $ 44,100
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6640-0001 SALARIES $ 2,994,885 $ 3,155,117 $ 1,953,218 $ 3,201,153 $ 3,063,070 100-6640-0002 OVERTIME 548,625 600,000 537,347 754,461 500,000 100-6640-0003 HOLIDAY OVERTIME 16,663 145,621 97,808 170,618 143,414 BENEFITS 2,724,780 3,485,896 1,784,273 3,213,512 3,435,945 100-6640-1026 MEDICAL EXAMS 11,697 - 16,455 16,055 37,500 100-6640-1027 BACKGROUND INVESTIGATION - 6,000 - 3,000 14,000 100-6640-1033 FITNESS PROGRAM 237 4,500 3,905 6,020 11,340 100-6640-2043 TEMPORARY CONTRACT SERVICES 15,349 12,000 13,868 13,068 - 100-6640-2049 UNIFORM SERVICE/LAUNDRY 6,479 7,000 4,900 7,754 3,500 100-6640-2055 FIRE EQUIPMENT REPAIR 131 5,000 55 2,555 27,000 100-6640-3093 JANITORIAL SUPPLIES 2,452 4,000 1,470 3,268 4,000 100-6640-3095 DEPARTMENT CONSUMABLES 10,659 13,300 4,357 11,007 15,000 100-6640-3096 CSA 74 PURCHASES 10,629 - 15,810 15,785 20,600 100-6640-3097 SAFETY EQUIPMENT 10,275 18,600 4,145 13,445 40,000 100-6640-5135 MOBILE COMMUNICATIONS 10,128 13,000 7,762 14,262 14,262 100-6640-8187 DEPARTMENT EQUIPMENT 13,684 428,114 111,871 428,114 245,700 CENTRAL SERVICES AND INTERNAL CHARGES 692,143 731,807 86,503 731,807 557,136 100-6640-9602 PRINCIPAL PAYMENTS - 27,082 2,021 14,946 136,915 100-6640-9605 INTEREST ON LEASE 20,850 94,083 18,471 65,512 - 100-6640-9609 LEASE PRINCIPAL-PNC 91,809 - 94,188 94,188 96,629 100-6640-9610 LEASE PRINCIPAL - - - - 16,031
Total $ 7,181,475 $ 8,751,119 $ 4,758,426 $ 8,780,530 $ 8,382,041 MANAGING DEPARTMENT: Fire
Fire Training
MANAGING DEPARTMENT: Fire
Fire Operations

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6650-3095 DEPARTMENT CONSUMABLES $ 2,015 $ 7,500 $ 7,395 $ 11,051 $ 12,500 Total $ 2,015 $ 7,500 $ 7,395 $ 11,051 $ 12,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 628 $ 2,376 ($ 652) $ 1,416 $ 2,929
100-6660-1026 MEDICAL EXAMS - - 4,636 4,636 3,800
100-6660-1027 BACKGROUND INVESTIGATION - - - - 5,100
100-6660-1029 TRAINING & EDUCATION - - - - 20,000
100-6660-3097 SAFETY EQUIPMENT - - - - 5,000
Total $ 628 $ 2,376 $ 3,984 $ 6,052 $ 36,829
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6670-3095 DEPARTMENT CONSUMABLES $ 521 $ 500 $ 311 $ 561 $ 550 Total $ 521 $ 500 $ 311 $ 561 $ 550
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6680-1029 TRAINING & EDUCATION $ - $ - $ - $ - $ 500 100-6680-2043 TEMPORARY CONTRACT SERVICES - 5,000 5,000 2,500 5,000 100-6680-3095 DEPARTMENT CONSUMABLES 1,719 2,500 - 1,250 1,000 Total $ 1,719 $ 7,500 $ 5,000 $ 3,750 $ 6,500
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-6690-0001 SALARIES - OES $ 10,506 $ - $ 13,773 $ 13,773 $ - 100-6690-0002 OVERTIME - OES 50,704 89,000 76,021 119,127 120,000 BENEFITS 19,188 - 18,098 17,718 -
100-6690-3095 STRIKE TEAM CONSUMABLES - 2,500 1,317 2,567 2,500 Total $ 80,398 $ 91,500 $ 109,208 $ 153,184 $ 122,500
MANAGING DEPARTMENT: Fire
Fire Emergency Services
MANAGING DEPARTMENT: Fire
Fire - OES
MANAGING DEPARTMENT: Fire
Fire Public Education & Relations
MANAGING DEPARTMENT: Fire
Fire Reserves
MANAGING DEPARTMENT: Fire
Fire Hazardous Materials

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
218-6670-0002 OVERTIME - CSTI BACKFILL $ 8,604 $ 34,132 $ 3,355 $ 5,131 $ 60,000 BENEFITS 2,123 - 634 969 -
218-6670-1026 MEDICAL EXAMS - 9,700 - - 3,600
218-6670-1029 TRAINING (CSTI) 20,972 67,900 - - -
218-6670-2073 SUBCONTRACTED WORK - 43,646 - - 5,000
218-6670-4121 MEETING AND TRAVEL (CSTI) - 19,400 2,177 8,579 12,000 Total $ 31,699 $ 174,778 $ 6,165 $ 14,679 $ 80,600
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
220-6610-2041 COUNTY COMMUNICATION $ 9,900 $ 12,000 $ 6,453 $ 10,413 $ 12,000 Total $ 9,900 $ 12,000 $ 6,453 $ 10,413 $ 12,000
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 728 $ 1,320 $ 960 $ 1,469 $ 1,461
231-6660-2043 TEMPORARY CONTRACT SERVICES - 14,400 3,734 8,486 1,500 231-6660-3097 SAFETY EQUIPMENT - 36,000 13,634 25,514 10,000 Total $ 728 $ 51,720 $ 18,329 $ 35,469 $ 12,961
MANAGING DEPARTMENT: Fire Department
SAFER
MANAGING DEPARTMENT: Fire Department
Haz Mat Grants
MANAGING DEPARTMENT: Fire Department
Prop 172 Sales Tax

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PUBLIC WORKS

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Objectives for 2022-2023
 Parks: Cutino Park, Ellis Park, and Park
Revitalization; Lincoln Cunningham
Basketball Court; Pump Track; and Blue
Zones Project; and Park Master Plan
 City Facilities: PD Parking Lot Repaving;
Campus Town Ph. 1B and 2 Bldg. Removal
and Abatement; Fire Station 2 Design; and
New Trailer for City Hall
 Sanitary Sewer: Sewer Master Plan and Rate
Study
 Water: Water Well and Supply Projects;
Water Master Plan; and Rate Study
 Streets: Broadway Ave. Corridor
Improvements; FY 22-23 Pavement
Rehabilitation and Intersection Planning
 Sidewalk: Remove and Replace Sidewalk
Hazards
 Storm Drain: Del Monte Manor LID
Improvement; Eucalyptus Road Infiltrator;
90 in. Storm Drain Outfall Repair; and
Stormwater Master Plan Infiltration, Laguna
Grande Trash Capture
Outputs for 2021-2022
 Parks: Parks Sign Replacements; Highland Otis
Park; and Laguna Grande Park
 City Facilities: Oldemeyer Generator and
Termite Abatement; Corp. Yard and Vehicle
Maint. Bldg. Reroof; and Fire Station No. 1
Exterior and Doors; Broadway Ave. Lights;
and Campus Town Ph. 1A Bldg Removal and
Abatement
 Sanitary Sewer: Fremont, Broadway, and Ortiz
Sewer Rehab. Project.
 Water: Campus Town Water Feasibility Study
and Groundwater Recharge Study; and Scada
System Upgrade
 Streets: Street Name Sign Replacement;
Speed Survey; Slower Speeds in School Zones
Study; Broadway Ave Parking Signs,and Traffic
Calming Program Update
 Sidewalk: City Zones 1-5 Shaving
Divisions
Engineering | Maintenance and Utilities
Summary of Services: Public Works provides a vast
array of municipal services to the citizens of Seaside.

Public Works Services consists of Engineering &
Administration, Streets & Storm Drain, Water,
Government Buildings, and Sanitation Divisions.

Listed below are services the divisions provide:

Current Year Services: In Fiscal Year 2021-22, Public
Works Engineering issued 185 encroachment permits
and performed 112 plan reviews. Public Works
Maintenance and Utilities maintained 22 parks &135
acres of open space, 92 miles of roadway, 71 miles of
sewer, 19 traffic signals, 652 street lights, 119 fleet vehicles and 13 city owned facilities, as well as
providing potable water to 780 service connection
water meters.

FY23 Work Plan Overview: In Fiscal Year 2022-23,
the Public Works department plans to continue
moving forward with projects approved in the Capital
Improvement Plan and well as expanding
maintenance programs.

Public Works

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Public Works Department
Public Works Director /
City Engineer
Maintenance & Utilities
Superintendent
Maintenance & Utilities Dept
Vehicle Maintenance Dept
Water Utility Dept
Engineering Dept ESCA Director
Administrative Analyst II

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Maintenance & Utilities Department
Public Works Director / City Engineer
Maintenance & Utilities
Superintendent
Maintenance Field
Supervisor
Utility Field
Supervisor
Maintenance
Streets
Parks
Facility & Vehicle
Maintenance
Buildings
Vehicle Maintenance
Utilities
Sewer
Water
Storm Water
Administrative
Analyst II
Administrative
Assistant

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Engineering Department
Public Works Director /
City Engineer
Senior Civil Engineer (2)
Junior Engineer
Associate Civil Engineer (2)
Assistant Engineer
Senior Administrative Assistant
Administrative Analyst II

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AUTHORIZED POSITIONS
Number of Full-Time Employees 32 39 48

DEPARTMENTAL EXPENDITURES
Personnel Services $3,631,906.19 $4,556,775.87 $5,795,263.33 Services & Supplies $3,298,888.43 $3,381,262.58 $11,841,646.00 Capital Outlay and Debt $7,560,073.95 $5,972,226.53 $16,538,128.90 Internal Services & Central Support Charges $496,096.66 $502,887.07 $396,548.65 Total Expenditures $ 14,986,965.23 $ 14,413,152.05 $ 34,571,586.88

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $1,933,950.33 $1,686,712.31 $1,781,024.89 Special Revenue Fund $5,816,500.99 $3,656,975.81 $8,060,503.00 Enterprise Fund $1,035,253.36 $1,312,574.74 $1,312,574.74 Internal Service Fund $608,335.55 $830,157.62 $652,633.00 Grants and Other Revenue $1,145,699.98 $725,864.00 $601,658.25 General Taxes $ 4,447,225.02 $ 6,200,867.57 $ 22,163,193.00 Total Revenues $ 14,986,965.23 $ 14,413,152.05 $ 34,571,586.88 Budget Summary
Public Works & Engineering
FY2021
Actual
FY2022
Projected
FY2023
Proposed

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8310-0001 SALARIES $ 100,839 $ 94,194 $ 64,499 $ 103,859 $ 133,005 100-8310-0002 OVERTIME 12,025 3,716 21,557 21,644 20,000 BENEFITS 130,320 118,081 76,365 130,145 152,546
100-8310-0097 UNALLOCATED PAGER - - 8,205 3,921 -
100-8310-1029 TRAINING & EDUCATION - - - - 2,000
100-8310-1033 FITNESS PROGRAM - 45 13 36 594
100-8310-2044 COPIER SERVICES 1,958 2,100 1,150 2,200 2,200 100-8310-2049 UNIFORM SERVICE / LAUNDRY 3,176 3,000 2,093 3,336 4,000 100-8310-2057 PEST CONTROL 6,112 6,000 4,309 6,990 7,000 100-8310-2070 ALARM SERVICE 9,022 9,000 5,576 10,076 13,000 100-8310-2073 SUBCONTRACTED WORK 116,019 150,000 76,530 145,601 161,000 100-8310-2078 OTHER EXPENSE - - - - 1,100
100-8310-2087 EQUIPMENT RENTAL 228 2,000 78 1,078 1,000 100-8310-3092 STATIONARY SUPPLIES 144 150 13 88 -
100-8310-3093 JANITORIAL SUPPLIES 52 5,000 361 2,861 3,000 100-8310-3095 DEPARTMENT CONSUMABLES 36,979 50,000 16,516 40,259 60,000 100-8310-3097 SAFETY EQUIPMENT 765 1,500 51 801 1,500
100-8310-3099 CHEMICALS 5,111 26,000 6,332 19,332 26,000 100-8310-5131 GAS & ELECTRIC 259,839 270,000 160,075 266,331 270,000 100-8310-5133 WATER 71,322 80,000 46,240 83,154 83,000
100-8310-5136 SEWER SERVICE CHARGE 17,501 17,000 12,985 18,140 18,000 100-8310-8137 FACILITIES REPAIR/MAINTENANCE - - - - 85,000 100-8310-8187 DEPARTMENT EQUIPMENT 122,590 35,027 - 35,027 - CENTRAL SERVICES AND INTERNAL CHARGES (902,118) (894,544) 30,108 (894,544) (833,620) 100-8310-9602 PRINCIPAL PAYMENTS 26,945 38,726 19,810 32,516 27,387 100-8310-9605 INTEREST EXPENSE 9,784 10,209 7,737 10,316 9,342 100-8310-9616 LOAN PAYMENT 21,954 21,954 10,977 20,124 21,954 Total $ 50,568 $ 49,159 $ 571,583 $ 63,293 $ 269,007
MANAGING DEPARTMENT: Public Works/Engineering
Government Buildings

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8410-0001 SALARIES $ 31,465 $ 25,631 $ 24,917 $ 35,132 $ 32,572 100-8410-0002 OVERTIME - 100 - 50 -
BENEFITS 24,067 21,742 15,528 25,237 27,915
100-8410-1029 TRAINING & EDUCATION 240 200 275 375 -
100-8410-1033 FITNESS PROGRAM - 87 27 70 -
100-8410-2049 UNIFORM SERVICE/LAUNDRY 965 1,100 661 1,117 - 100-8410-3092 STATIONARY SUPPLIES 154 500 42 292 -
100-8410-3095 DEPARTMENT CONSUMABLES 343 500 771 758 -
100-8410-3097 SAFETY EQUIPMENT 534 - 138 138 -
100-8410-4121 MEETINGS & TRAVEL - - 411 411 -
100-8410-4122 DUES & MEMBERSHIP - 500 - 250 -
100-8410-4123 BOOKS & PERIODICALS - 500 - 250 -
100-8410-7185 FOSPA MATCH - 25,000 6,201 15,060 -
100-8410-7186 LAGUNA GRANDE TRAIL MAINTENANCE - 24,983 24,983 24,983 - CENTRAL SERVICES AND INTERNAL CHARGES (152,916) (120,325) 18,994 (120,325) (71,115) 100-8410-9602 PRINCIPAL PAYMENTS - 30,977 29,857 42,943 56,634 100-8410-9999 INTERFUND TRANSFER OUT 93,932 - - - -
Total ($ 1,216) $ 11,495 $ 122,804 $ 26,741 $ 46,006
MANAGING DEPARTMENT: Public Works/Engineering
Parks - Administration

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 157
Packet Page 301
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8420-0001 SALARIES $ 140,768 $ 411,150 $ 171,079 $ 360,151 $ 527,702 100-8420-0002 OVERTIME 5,851 3,716 7,734 9,473 17,000
BENEFITS 154,345 363,511 132,688 306,881 329,166
100-8420-1029 TRAINING & EDUCATION 595 - 60 60 1,000
100-8420-1033 FITNESS PROGRAM - 540 99 336 4,077
100-8420-2041 COUNTY COMMUNICATIONS 6,660 10,000 2,151 7,151 7,000 100-8420-2049 UNIFORM SERVICE/LAUNDRY 3,321 4,000 3,430 5,056 11,100 100-8420-2068 REFUSE DISPOSAL 915 2,500 - 1,250 1,500
100-8420-2073 SUBCONTRACTED WORK 80,841 140,000 39,550 109,550 151,500 100-8420-2087 EQUIPMENT RENTAL 2,020 2,500 1,104 1,975 3,000 100-8420-3093 JANITORIAL SUPPLIES - 3,000 - 1,500 -
100-8420-3095 DEPARTMENT CONSUMABLES 35,475 35,000 13,510 28,067 65,000 100-8420-3097 SAFETY EQUIPMENT 1,136 2,000 2,138 3,138 5,250 100-8420-3106 ROCK/SAND/GRAVEL 97 1,000 161 661 1,000
100-8420-3107 TOOLS 1,541 1,500 556 1,250 2,500
100-8420-4121 MEETINGS & TRAVEL - - - - 1,000
100-8420-4122 DUES & MEMBERSHIPS 25 - 120 120 750
100-8420-4123 BOOKS & PERIODICALS - - - - 500
100-8420-5131 GAS & ELECTRIC 7,492 7,000 11,998 13,745 14,000 100-8420-5133 WATER - - - - 160,000
100-8420-8187 DEPARTMENT EQUIPMENT 30,650 48,000 - 48,000 35,000 CENTRAL SERVICES AND INTERNAL CHARGES 251,916 353,530 16,955 353,530 126,177 100-8420-9602 PRINCIPAL PAYMENTS 6,772 14,054 5,176 10,464 1,760 100-8420-9605 LEASE INTEREST 311 147 136 178 11
100-8420-9616 LOAN PAYMENT 847 847 424 777 847
Total $ 731,579 $ 1,403,996 $ 409,068 $ 1,263,313 $ 1,466,840 MANAGING DEPARTMENT: Public Works/Engineering
Parks - Operations

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 158
Packet Page 302
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8430-0001 SALARIES $ 34,285 $ 19,746 $ 25,985 $ 34,449 $ 93,470 100-8430-0002 OVERTIME 5,179 10,000 8,034 13,034 13,000 BENEFITS 31,535 27,796 24,804 37,989 96,823
100-8430-1033 FITNESS PROGRAM - 22 7 18 648
100-8430-2073 SUBCONTRACTED WORK 26,863 70,000 38,385 73,385 175,000 100-8430-2087 EQUIPMENT RENTAL 290 2,000 2,693 3,693 4,000 100-8430-3095 DEPARTMENT CONSUMABLES 1,466 15,000 1,403 8,903 10,000 100-8430-7168 CHRISTMAS DECORATIONS - 9,000 - 4,500 9,000 100-8430-7175 SUMMER PARK CONCERTS 1,729 4,500 - 2,250 3,000 100-8430-7185 BROADWAY EVENTS - 20,000 - 10,000 -
100-8430-7186 COMMUNITY CLEANUP - 15,000 - 7,500 -
100-8430-7187 INTERNATIONAL DAY - 4,500 - 2,250 -
100-8430-7188 GUELAGUETZA DAY - 4,500 - 2,250 -
CENTRAL SERVICES AND INTERNAL CHARGES 67,185 61,618 - 61,618 161,725 Total $ 168,534 $ 263,682 $ 101,311 $ 261,838 $ 566,665 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8440-0001 SALARIES $ 66,321 $ 129,868 $ 67,838 $ 124,563 $ 126,535 100-8440-0002 OVERTIME 60 5,000 573 3,073 -
BENEFITS 63,724 110,672 52,531 104,637 119,789
100-8440-2049 UNIFORM SERVICE / LAUNDRY 1,864 2,000 1,230 2,059 - 100-8440-2073 SUBCONTRACTED WORK 114 1,000 930 1,430 -
100-8440-2087 EQUIPMENT RENTAL - 500 - 250 -
100-8440-3095 DEPARTMENT CONSUMABLES 8,995 20,000 4,816 14,568 - 100-8440-3097 SAFETY EQUIPMENT 250 1,000 - 500 -
100-8440-3107 TOOLS - 1,000 - 500 -
100-8440-5133 WATER 160,447 161,000 82,982 158,945 -
CENTRAL SERVICES AND INTERNAL CHARGES 49,579 51,110 - 51,110 38,272 Total $ 351,354 $ 483,150 $ 210,900 $ 461,634 $ 284,595 MANAGING DEPARTMENT: Public Works/Engineering
Community Projects
MANAGING DEPARTMENT: Public Works/Engineering
Irrigation

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 159
Packet Page 303
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8450-0001 SALARIES $ 29,869 $ 66,878 $ 38,497 $ 71,011 $ 64,968 100-8450-0002 OVERTIME 795 2,500 606 1,856 2,500
BENEFITS 39,120 70,052 36,106 67,747 74,467
100-8450-2049 UNIFORM SERVICE / LAUNDRY 983 1,000 653 1,067 1,000 100-8450-2073 SUBCONTRACTED WORK 42,389 60,000 32,050 60,000 60,000 100-8450-3095 DEPARTMENT CONSUMABLES - 3,000 - 1,500 2,000 100-8450-3097 SAFETY EQUIPMENT - 500 - 250 500
100-8450-3107 TOOLS - 500 - 250 500
CENTRAL SERVICES AND INTERNAL CHARGES 22,715 22,204 - 22,204 62,043 Total $ 135,871 $ 226,634 $ 107,911 $ 225,884 $ 267,978 MANAGING DEPARTMENT: Public Works/Engineering
Trees

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 160
Packet Page 304
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-8910-0001 SALARIES $ 396,186 $ 672,203 $ 251,433 $ 559,226 $ 783,612 100-8910-0002 OVERTIME 71 1,000 548 1,048 3,500
BENEFITS 289,456 471,813 177,355 411,835 447,797
100-8910-0099 TUITION REIMBURSEMENT - - - - 3,000
100-8910-1029 TRAINING & EDUCATION - 1,000 - 500 5,000
100-8910-1030 CONSULTANT 30,833 75,000 12,796 75,000 120,000 100-8910-1033 FITNESS PROGRAM 108 1,620 551 1,283 2,376 100-8910-2044 COPIER SERVICES 6,412 6,500 3,791 6,000 7,000 100-8910-2053 OUTSIDE PRINTING SERVICE 68 300 390 540 600 100-8910-2054 EQUIPMENT REPAIR - 200 - 100 -
100-8910-3092 STATIONARY SUPPLIES 374 450 383 608 -
100-8910-3095 DEPARTMENT CONSUMABLES 6,482 10,000 2,078 6,923 11,000 100-8910-3097 SAFETY EQUIPMENT 288 500 176 426 1,000
100-8910-3102 COMPUTER SUPPLIES - 500 - 250 500
100-8910-3104 COMPUTER SOFTWARE 4,369 4,500 127 2,377 4,500 100-8910-4121 MEETINGS & TRAVEL - 200 36 136 500
100-8910-4122 DUES & MEMBERSHIP 1,220 2,500 1,110 1,250 3,000 100-8910-4123 BOOKS & PERIODICALS - 600 - 300 1,000
100-8910-4124 MAIL SERVICES 1,331 2,000 - 1,000 -
100-8910-8187 DEPARTMENT EQUIPMENT 1,188 8,000 305 8,000 12,700 CENTRAL SERVICES AND INTERNAL CHARGES (27,904) (62,977) 25,383 (62,977) (93,177) 100-8910-9602 PRINCIPAL PAYMENTS - 7,731 2,799 5,844 9,849 Total $ 710,482 $ 1,203,640 $ 479,261 $ 1,019,668 $ 1,323,757 MANAGING DEPARTMENT: Public Works/Engineering
Engineering

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 161
Packet Page 305
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
113-8730-0001 SALARIES $ 290,785 $ 340,994 $ 226,903 $ 347,028 $ 386,996 113-8730-0002 OVERTIME 8,475 7,267 4,348 6,650 6,600
BENEFITS 186,439 166,698 106,619 163,064 168,017
113-8730-1025 CITY AUDIT - 1,550 - - -
113-8730-1029 TRAINING AND EDUCATION - 1,500 1,921 2,416 2,200 113-8730-1033 FITNESS PROGRAM 9 185 43 66 2,214
113-8730-2049 UNIFORM SERVICE / LAUNDRY 7,204 5,000 3,591 5,241 5,500 113-8730-2068 REFUSE DISPOSAL 187 250 - 83 250
113-8730-2071 POMA SPECIAL PROJECTS - 25,000 - 8,250 25,000 113-8730-2073 SUBCONTRACTED WORK 112,816 64,000 52,234 73,354 76,000 113-8730-2075 CONTRACT SERVICES - NOT BILLED - 1,500 - 495 1,500 113-8730-2087 EQUIPMENT RENTAL 157 4,000 - - 4,000
113-8730-3094 CONSUMABLES-NOT BILLED 16 750 - - 750
113-8730-3095 DEPARTMENT CONSUMABLES 45,966 52,125 36,914 54,115 68,000 113-8730-3097 SAFETY EQUIPMENT 749 1,500 630 1,125 1,500 113-8730-3102 COMPUTER SUPPLIES 638 25,000 - 8,250 25,000 113-8730-3107 TOOLS & EQUIP - NOT BILLED 340 1,000 - 330 1,000 113-8730-4121 MEETINGS & TRAVEL - - 252 252 2,000
113-8730-8186 PUBLIC WORKS EQUIPMENT - 1,500 - 750 1,500 113-8730-8187 DEPARTMENT EQUIPMENT 26,170 20,000 - 10,000 20,000 CENTRAL SERVICES AND INTERNAL CHARGES 227,448 223,978 51,167 223,978 178,678 Total $ 907,399 $ 943,797 $ 484,622 $ 905,447 $ 976,705 MANAGING DEPARTMENT: Public Works/Engineering
POMA

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 162
Packet Page 306
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
210-8110-0001 SALARIES $ 223,551 $ 332,811 $ 152,803 $ 233,699 $ 440,192 210-8110-0002 OVERTIME 12,440 3,716 8,876 13,576 13,000 BENEFITS 166,181 231,303 111,659 170,772 275,066
210-8110-1029 TRAINING & EDUCATION - 1,000 - 330 1,000
210-8110-1030 CONSULTANT - 25,000 - 8,250 50,000
210-8110-1033 FITNESS PROGRAM 7 567 58 89 2,430
210-8110-2044 COPIER SERVICES - 500 - - -
210-8110-2049 UNIFORM SERVICE/LAUNDRY 3,017 2,500 2,043 2,868 4,000 210-8110-2068 REFUSE DISPOSAL 4,524 5,000 6,498 8,148 8,000 210-8110-2073 SUBCONTRACTED WORK 12,421 190,000 203,206 203,206 40,000 210-8110-2078 OTHER EXPENSE (421) - - - -
210-8110-3092 STATIONARY SUPPLIES 81 100 8 41 -
210-8110-3095 DEPARTMENT CONSUMABLES 42,319 80,000 14,680 41,080 80,000 210-8110-3097 SAFETY EQUIPMENT 750 1,500 592 1,087 2,000 210-8110-4121 MEETINGS & TRAVEL - 2,000 - 660 1,500
210-8110-4122 DUES & MEMBERSHIP - 150 72 122 1,350
210-8110-5131 GAS & ELECTRIC 285 4,400 161 1,613 1,700
210-8110-8187 DEPARTMENT EQUIPMENT 22,395 15,000 1,032 5,982 35,000 CENTRAL SERVICES AND INTERNAL CHARGES 344,427 319,376 87,716 319,376 267,926 210-8110-9602 PRINCIPAL PAYMENTS 27,730 35,785 21,678 35,785 23,819 210-8110-9605 INTEREST EXPENSE 2,495 1,788 991 1,788 1,094 210-8110-9616 LOAN PAYMENT 6,185 6,184 3,092 6,184 6,184 Total $ 868,386 $ 1,258,680 $ 615,167 $ 1,054,657 $ 1,254,262 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
210-8210-2059 STREET LIGHTINGS $ 232,135 $ 280,000 $ 156,072 $ 248,472 $ 250,000 210-8210-2073 SUBCONTRACTED WORK - - - - 60,000
210-8210-2077 TRAFFIC SIGNAL MAINTENANCE 103,675 100,000 38,734 71,734 100,000 210-8210-2080 CONGESTION MANAGEMENT PROGRAM 11,174 11,500 10,958 10,958 11,500 210-8210-2083 INTERSECTION PLANNING 33,954 - - - -
210-8210-9571 PAVEMENT MANAGEMENT PROJECT 2,000 - - - - 210-8210-9576 BICYCLE SAFE STORM GRATE 90,401 - 3 3 -
210-8210-9577 SB1 CAPITAL PROJECTS 249,599 - 38,734 - - 210-8210-9602 PRINCIPAL PAYMENTS - - - - 50,000
Total $ 722,938 $ 391,500 $ 244,501 $ 331,167 $ 471,500 MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Maintenance

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 163
Packet Page 307
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
210-8420-0001 SALARIES $ 31,647 $ 42,672 $ 21,456 $ 32,816 $ 41,546 210-8420-0002 OVERTIME 29 1,500 847 1,295 1,500
BENEFITS 35,250 39,594 18,538 28,352 42,805
210-8420-1033 FITNESS PROGRAM - - - - 270
210-8420-2049 UNIFORM SERVICE/LAUNDRY 604 700 415 646 700 210-8420-2093 SUBCONTRACTED WORK 14,700 15,000 8,100 13,050 15,000 210-8420-3095 DEPARTMENT CONSUMABLES 38 250 474 556 250 210-8420-3107 TOOLS - 1,000 - 330 1,000
210-8420-5131 GAS & ELECTRIC 2,835 3,600 1,587 2,775 3,600 210-8420-5133 WATER 98,190 98,000 44,630 76,970 98,000
Total $ 183,292 $ 202,316 $ 96,046 $ 156,789 $ 204,671
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
211-8110-1025 AUDIT $ 5,000 $ 5,000 $ 4,553 $ 6,203 $ - 211-8110-1030 CONSULTANT - - - - 5,000
211-8110-9999 INTERFUND TRANSFER OUT 1,050,812 - - - -
Total $ 1,055,812 $ 5,000 $ 4,553 $ 6,203 $ 5,000
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES 335 339 - 339 349 Total $ 335 $ 339 $ - $ 339 $ 349
MANAGING DEPARTMENT: Public Works/Engineering
Transportation Improvement - Engineering
MANAGING DEPARTMENT: Public Works/Engineering
Streets Fund - Parks Operations
MANAGING DEPARTMENT: Public Works/Engineering
Transportation Improvement - Operations

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 164
Packet Page 308
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
212-8920-9600 CONSTRUCTION IN PROGRESS-RESURFACING $ 6,544,473 $ 4,528,152 $ 2,367,995 $ 2,848,749 $ 4,555,000 212-8930-9600 CONSTRUCTION IN PROGRESS-SAFE GRATES 94,898 500,000 - - 500,000 212-8950-9600 BROADWAY AVE CORRIDOR IMPROVEMENTS - 2,176,000 - - 2,176,000 212-8960-9578 SIDEWALK IMPROVEMENTS - - - - 150,000
212-8960-9579 INTERSECTION PLANNING - - - - 50,000
212-8960-9600 STREET SIGN UPGRADES - 115,000 83,035 115,000 122,000 212-8970-9600 STREET STRIPING - 175,000 - - 175,000
Total $ 6,639,371 $ 7,494,152 $ 2,451,030 $ 2,963,749 $ 7,728,000 MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - CIP

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 165
Packet Page 309
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
271-8110-0001 SALARIES $ 213,612 $ 170,810 $ 112,142 $ 171,511 $ 165,396 271-8110-0002 OVERTIME 4,080 4,716 3,109 4,755 5,000
BENEFITS 214,516 183,746 96,447 147,507 145,563
271-8110-1030 CONSULTANT - 2,000 - 660 10,000
271-8110-1033 FITNESS PROGRAM 12 186 61 93 1,215
271-8110-1044 MRWPCA NPDES FEE 66,022 88,000 71,935 71,935 90,000 271-8110-1045 STATE WASTE DISCHARGE FEE 14,984 16,000 20,992 20,992 22,000 271-8110-2044 COPIER SERVICES - 500 - - -
271-8110-2049 UNIFORM SERVICE/LAUNDRY 2,482 2,000 1,589 2,249 2,300 271-8110-2053 OUTSIDE PRINTING SERVICES - 2,500 - 825 1,000 271-8110-2068 REFUSE DISPOSAL 3,671 4,000 - - 4,000
271-8110-2073 SUBCONTRACTED WORK 1,417 10,000 1,288 4,588 - 271-8110-2078 OTHER EXPENSE 1,750 - - - -
271-8110-3095 CONSUMABLES 10,350 6,000 5,736 7,716 8,000 271-8110-3102 COMPUTER SUPPLIES 1,200 - - - 3,600
271-8110-5133 WATER - 2,500 - 825 2,500
271-8110-8187 DEPARTMENT EQUIPMENT 2,833 25,000 12,182 20,432 35,000 CENTRAL SERVICES AND INTERNAL CHARGES 137,526 109,886 4,681 109,886 112,172 271-8110-9602 PRINCIPAL PAYMENTS 59,200 75,428 45,402 75,428 61,415 271-8110-9605 INTEREST EXPENSE 6,103 4,571 3,576 4,571 3,004 Total $ 739,757 $ 707,843 $ 379,138 $ 643,973 $ 672,164 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 146 $ - $ 1,431 $ 2,188 $ -
271-8910-8000 STRORM WATER TRASH AMENDMENT 95 - 197 197 1,000 271-8910-9961 DEL MONTE MANOR STORM DRN IMPR 1,694 564,464 30,425 45,000 766,575 271-8910-9963 90-INCH STORM DRAIN IMPROVEMENTS - 250,000 - - 250,000 271-8910-9964 LAGUNA GRANDE TRASH CAPTURE - 35,000 - - 35,000 271-8910-9965 CMP REPLACEMENT PRORGRAM - 100,000 - - -
271-8910-9966 TRASH CAPTURE PROJECTS - 300,000 - - -
271-8910-9967 STORMWATER MASTER PLAN - - - - 350,000
Total $ 1,935 $ 1,249,464 $ 32,052 $ 47,384 $ 1,402,575 MANAGING DEPARTMENT: Public Works/Engineering
Storm Water - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Storm Water - Engineering

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 166
Packet Page 310
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
329-8110-1030 CONSULTANT $ 97,375 $ 832,000 $ 155,274 $ 155,274 $ 900,000 329-8110-2073 SUBCONTRACTED WORK 132,759 4,660,088 71,008 71,008 4,365,806 Total $ 230,134 $ 5,492,088 $ 226,282 $ 226,282 $ 5,265,806 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
332-8110-1030 CONSULTANT $ - $ 230,000 $ 186,223 $ 186,223 $ 200,000 Total $ - $ 230,000 $ 186,223 $ 186,223 $ 200,000
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
333-8910-1022 LEGAL SERVICES $ 30,990 $ 11,150 $ 6,510 $ 6,510 $ 30,000 333-8910-2073 SUBCONTRACTED WORK 2,944 80,000 732 732 25,000 Total $ 33,934 $ 91,150 $ 7,242 $ 7,242 $ 55,000
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
335-2010-0001 SALARIES $ 186,403 $ 191,297 $ 84,952 $ 129,926 $ 235,893 BENEFITS 78,455 43,340 29,492 45,105 67,374
335-2010-1022 LEGAL SERVICES 39,600 138,556 9,482 9,482 138,556 335-2010-1029 TRAINING & EDUCATION - - - - 4,000
335-2010-1033 FITNESS PROGRAM 45 54 - - 1,080
335-2010-2073 SUBCONTRACTED WORK 130,649 45,301 31,352 31,352 119,064 335-2010-2087 EQUIPMENT RENTAL - 555 - - 7,500
335-2010-3095 DEPARTMENT CONSUMABLES 2,819 18,831 18,464 18,464 20,464 335-2010-3102 COMPUTER SUPPLIES 908 5,000 - - 8,000
335-2010-4121 MEETINGS & TRAVEL - 3,045 - - 3,000
335-2010-4207 DESIGN CENTER - 2,000 471 471 33,050
335-2010-8187 DEPARTMENT EQUIPMENT 256 1,000 243 243 1,000 CENTRAL SERVICES AND INTERNAL CHARGES 2,524 41,682 20,216 41,682 25,694 Total $ 441,659 $ 490,661 $ 194,671 $ 276,725 $ 664,675 MANAGING DEPARTMENT: Public Works/Engineering
ESCA - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA Blight Removal - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA Habitat - Administration
MANAGING DEPARTMENT: Public Works/Engineering
FORA LRA - Administration

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 167
Packet Page 311
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
336-8110-1030 CONSULTANT $ 8,845 $ 150,000 $ 6,384 $ 6,384 $ 143,606 336-8110-2073 SUBCONTRACTED WORK - 675,000 - - 675,000
Total $ 8,845 $ 825,000 $ 6,384 $ 6,384 $ 818,606
MANAGING DEPARTMENT: Public Works/Engineering
FORA Eucaplyptus Road Repairs - Administration

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 168
Packet Page 312
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
342-8910-9544 HIGHLAND OTIS PARK IMPROVEMENT $ 1,664 $ 176,669 $ 14,726 $ 176,669 $ - 342-8910-9569 LAGUNA GRANDE PARK IMPROV 3,118 175,100 3,632 175,100 - 342-8910-9570 PARKS IMPROVEMENTS - HAVANA SOLIZ 101,403 100,000 - - 100,000 342-8910-9572 CAPRA PARK 2,255 - - - -
342-8910-9574 ELLIS PARK 50 1,012,818 98,872 812,818 200,000 342-8910-9576 PARK MASTER PLAN - - - - 200,000
342-8910-9577 BLUE ZONES PARK PROJECT - - - - 1,800,000 342-8910-9578 LINCOLN CUNNINGHAM IMPROVEMENTS - - - - 250,000 342-8910-9579 FREMONT CENTER MEDIANS - - - - 200,000
342-8910-9580 PUMP TRACK - - - - 250,000
Total $ 108,490 $ 1,464,587 $ 117,230 $ 1,164,587 $ 3,000,000 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
348-8910-9570 PARKS IMPROVEMENTS $ 37,393 $ 718,658 $ - $ - $ 968,658 Total $ 37,393 $ 718,658 $ - $ - $ 968,658
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
325-8910-9573 MPWMD LOCAL WATER PROJECT $ 12,011 $ - $ 2,908 $ 2,908 $ 3,000 Total $ 12,011 $ - $ 2,908 $ 2,908 $ 3,000
MANAGING DEPARTMENT: Public Works/Engineering
MPWMD - Local Water Project
MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Parks
MANAGING DEPARTMENT: Public Works/Engineering
Cutino Park - Capital Project

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 169
Packet Page 313
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
343-8910-9550 NEW WELL PROJECT STUDY $ - $ 1,075,000 $ 27,740 $ 41,000 $ - Total $ - $ 1,075,000 $ 27,740 $ 41,000 $ -
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
344-8910-9550 OLDEMEYER CENTER $ - $ 373,892 $ 297,280 $ 303,892 $ 70,000 344-8910-9551 PATTULLO SWIM CENTER - 25,000 - - 25,000
344-8910-9552 CITY HALL/LIBRARY PARKING LOT - 555,000 - - 555,000 344-8910-9553 CORP YARD RELOCATION - 200,000 - - -
344-8910-9554 CITY HALL SOLAR ARRAY EXPANSION - 100,000 - - - 344-8910-9555 POLICE DEPARTMENT - 357,500 8,000 8,000 350,000 344-8910-9556 FIRE STATION 1 - 795,761 24,589 845,988 280,000 344-8910-9557 FIRE STATION 2 - 150,000 23,150 150,000 1,100,000 344-8910-9558 COMMUNITY CENTER SPACE NEEDS SURVEY - 275,000 - - - 344-8910-9559 BROADWAY WALK OF FAME - 40,000 - - 40,000 344-8910-9560 BROADWAY LIGHTS - 35,000 23,526 35,000 -
344-8910-9562 CITY HALL ADDITION - - - - 382,800
344-8910-9563 CITY FACILITIES PLAN - - - - 150,000
Total $ - $ 2,907,153 $ 376,545 $ 1,342,880 $ 2,952,800 MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Special Projects
MANAGING DEPARTMENT: Public Works/Engineering
Capital Projects - Government Facilities

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 170
Packet Page 314
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
401-8610-0001 SALARIES $ 9,389 $ 6,408 $ 10,937 $ 16,727 $ 9,412 401-8610-0002 OVERTIME 10 5,600 1,565 2,394 -
BENEFITS (205,453) 8,779 7,056 10,792 11,441
401-8610-1022 LEGAL COSTS 1,829 50,000 - - -
401-8610-1029 TRAINING & EDUCATION - 3,500 - - -
401-8610-1033 FITNESS PROGRAM - 55 7 10 -
401-8610-1045 STATE AND AGENCY FEES 119 - - - -
401-8610-2053 OUTSIDE PRINTING SERVICES 2,182 - - - -
401-8610-2072 CONTRACT SERVICES 2,951 7,500 - - -
401-8610-2074 BANK FEES & MISC CHARGES 84 - 545 545 -
401-8610-2078 OTHER EXPENSE (148) - - - -
401-8610-3092 STATIONARY SUPPLIES 173 500 42 207 -
401-8610-3095 DEPARTMENT CONSUMABLES 139 500 230 395 -
401-8610-3097 SAFETY EQUIPMENT 255 - - - -
401-8610-3104 COMPUTER SOFTWARE 985 - - - -
401-8610-4122 DUES & MEMBERSHIP 5,770 - - - -
401-8610-4124 POSTAGE 3,851 - - - -
CENTRAL SERVICES AND INTERNAL CHARGES 332,227 278,498 19,785 278,498 280,821 401-8610-9603 DEPRECIATION EXPENSE 62,367 - - - -
Total $ 216,729 $ 361,340 $ 40,167 $ 309,567 $ 301,674
MANAGING DEPARTMENT: Public Works/Engineering
Water - Administration

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 171
Packet Page 315
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
401-8620-0001 SALARIES $ 201,190 $ 206,298 $ 129,162 $ 197,542 $ 222,065 401-8620-0002 OVERTIME 9,187 3,716 4,700 7,188 7,000
BENEFITS 153,150 178,450 84,488 129,218 150,935
401-8620-1029 TRAINING & EDUCATION - - - - 3,500
401-8620-1030 CONSULTANT 643 4,200 - - 55,000
401-8620-1033 FITNESS PROGRAM 57 284 221 337 972
401-8620-1045 STATE AND AGENCY FEES - 5,000 - - 500
401-8620-2049 UNIFORM SERVICE/LAUNDRY 2,527 2,500 1,830 2,655 3,000 401-8620-2053 OUTSIDE PRINTING SERVICE - 6,000 1,250 3,230 6,000 401-8620-2056 LOCKBOX SERVICE - 2,500 - 825 2,500
401-8620-2072 WATER SAMPLING 6,568 12,000 3,802 7,762 11,000 401-8620-2073 SUBCONTRACTED WORK 9,196 15,000 17,410 17,410 22,500 401-8620-2078 OTHER EXPENSE 732 1,000 200 530 1,000
401-8620-3095 DEPARTMENT CONSUMABLES 12,512 15,000 8,973 13,923 16,000 401-8620-3097 SAFETY EQUIPMENT - 1,000 385 715 1,000
401-8620-3104 COMPUTER SOFTWARE - 1,000 379 709 2,100
401-8620-3107 TOOLS 951 1,000 - 330 1,000
401-8620-4121 MEETINGS & TRAVEL - 1,500 - 495 1,500
401-8620-4122 DUES & MEMBERSHIP - 7,500 7,922 10,397 10,300 401-8620-4123 BOOKS & PERIODICALS - 200 - - 200
401-8620-4124 POSTAGE - 4,000 2,396 3,716 4,000
401-8620-5131 GAS & ELECTRIC 52,351 39,000 28,239 41,109 50,000 401-8620-5610 WATER REBATES - 2,000 - 660 1,000
401-8620-8187 DEPARTMENT EQUIPMENT 52 25,000 - 8,250 61,000 CENTRAL SERVICES AND INTERNAL CHARGES - 7,980 3,990 7,980 14,825 401-8620-9602 PRINCIPAL PAYMENTS (0) 49,896 3,964 49,896 39,460 401-8620-9603 DEPRECIATION EXPENSE 7,402 - - - -
401-8620-9605 INTEREST EXPENSE 327 - 104 104 8
Total $ 456,844 $ 592,023 $ 299,415 $ 504,980 $ 688,365 MANAGING DEPARTMENT: Public Works/Engineering
Water - Operations

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
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Packet Page 316
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
401-8910-9125 WATERMASTER ASSESSMENT $ 24,328 $ - $ - $ - $ - 401-8910-9556 WATER TANK RECOATING 456,666 - 123,358 123,358 - 401-8910-9558 CAPITAL IMPROVEMENT - - 225 225 35,000
401-8910-9566 WATER MASTER PLAN - - - - 170,000
401-8910-9567 WATER SECURITY UPDATES - - - - 90,000
401-8910-9568 ARC FLASH HAZARD MITIGATION - - - - 30,000 401-8910-9569 WELL REPLACEMENT - - - - 1,500,000
Total $ 480,994 $ - $ 123,583 $ 123,583 $ 1,825,000
MANAGING DEPARTMENT: Public Works/Engineering
Water - Engineering

BUDGET DETAIL
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Page | 173
Packet Page 317
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
501-8510-0001 SALARIES $ 11,572 $ 12,816 $ 9,144 $ 13,985 $ 18,824 BENEFITS 9,253 10,496 5,974 9,137 15,228
501-8510-1033 FITNESS PROGRAM - 44 13 21 -
501-8510-2078 OTHER EXPENSE 848 1,000 1,001 1,331 -
501-8510-3092 STATIONARY SUPPLIES 264 300 - - -
501-8510-3095 DEPARTMENT CONSUMABLES 186 200 - - -
501-8510-3097 SAFETY EQUIPMENT 228 500 - - -
501-8510-4122 DUES & MEMBERSHIP 382 - - - -
501-8510-4123 BOOKS & PERIODICALS 2,049 - - - -
501-8510-5131 GAS & ELECTRIC 2,594 - - - -
CENTRAL SERVICES AND INTERNAL CHARGES 142,986 102,265 14,179 102,265 117,335 501-8510-9602 PRINCIPAL PAYMENTS - 13,207 12,838 13,207 16,127 Total $ 170,361 $ 140,827 $ 43,148 $ 139,944 $ 167,514
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
501-8520-0001 SALARIES $ 132,076 $ 152,362 $ 98,081 $ 150,006 $ 160,626 501-8520-0002 OVERTIME 189 - 227 348 -
BENEFITS 102,814 109,617 60,076 91,880 121,409
501-8520-1029 TRAINING & EDUCATION - 500 - - 1,000
501-8520-1033 FITNESS PROGRAM - - - - 1,134
501-8520-2049 UNIFORM SERVICE/LAUNDRY 2,413 2,500 1,672 2,497 2,500 501-8520-2068 REFUSE DISPOSAL 3,555 5,200 572 2,288 4,000 501-8520-2078 OTHER EXPENSE - - - - 1,300
501-8520-3095 DEPARTMENT CONSUMABLES 1,202 4,000 1,069 2,389 4,500 501-8520-3097 SAFETY EQUIPMENT - - 478 478 500
501-8520-3107 TOOLS 3,437 2,000 1,125 1,785 2,000
501-8520-4121 MEETINGS & TRAVEL - 500 - - 1,000
501-8520-4122 DUES & MEMBERSHIP - 500 100 265 500
501-8520-4123 BOOKS & PERIODICALS - 1,500 1,224 1,719 2,000 501-8520-5131 GAS & ELECTRIC - 3,000 1,387 2,377 2,500
501-8520-6144 VEHICLE PARTS 86,579 75,000 67,760 75,000 75,000 501-8520-6145 VEHICLE FUEL 165,663 150,000 105,581 150,000 150,000 501-8520-6146 OIL & LUBRICANTS 2,065 2,200 - - 2,000
501-8520-6147 TIRES 21,374 25,000 17,555 25,805 20,000
501-8520-6148 OUTSIDE REPAIRS 122,411 150,000 66,295 115,795 140,000 501-8520-6149 BODY REPAIR & PAINTING 23,975 20,000 11,270 17,870 20,000 CENTRAL SERVICES AND INTERNAL CHARGES 167 8,266 4,133 8,266 8,444 Total $ 667,920 $ 712,145 $ 438,606 $ 648,769 $ 720,414 MANAGING DEPARTMENT: Public Works/Engineering
Maintenance - Administration
MANAGING DEPARTMENT: Public Works/Engineering
Maintenance - Operations

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 174
Packet Page 318

AUTHORIZED POSITIONS
The employees for the Sanitation District are included in the Public Works & Engineering Summary Table

DEPARTMENTAL EXPENDITURES
Personnel Services $648,361.53 $569,220.26 $753,566.05
Services & Supplies $144,030.14 $177,004.07 $382,350.00 Capital Outlay and Debt ($1,405,226.03) $1,784,948.13 $914,565.47 Depreciation Expense $0.00 $0.00 $0.00
Internal Services & Central Support Charges $346,463.50 $338,804.68 $311,016.24 Total Expenditures $ (266,370.86) $ 2,869,977.14 $ 2,361,497.76

DEPARTMENTAL REVENUES
Sanitation District $2,678,115.32 $2,642,513.53 $2,563,863.28 Expenditure of Fund Balance $ (2,944,486.18) $ 227,463.61 $ (202,365.52) Total Revenues $ (266,370.86) $ 2,869,977.14 $ 2,361,497.76 Budget Summary
Public Works & Engineering
FY2021
Actual
FY2022
Projected
FY2023
Proposed

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 175
Packet Page 319
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
951-8810-0001 SALARIES $ 24,373 $ 19,318 $ 38,585 $ 59,012 $ 101,892 951-8810-0002 OVERTIME 52 500 - - 500
BENEFITS 21,936 17,295 27,667 42,315 59,096
951-8810-1022 LEGAL SERVICES 7,304 20,000 557 7,157 25,000 951-8810-1025 CITY AUDIT 7,500 7,500 2,329 4,804 -
951-8810-1029 TRAINING AND EDUCATION 159 1,500 2,010 2,505 3,000 951-8810-1030 CONSULTANT - 120,000 - - 100,000
951-8810-1033 FITNESS PROGRAM - 100 13 21 54
951-8810-1040 PROPERTY TAX ADMIN FEES 2,949 2,600 - - 2,600 951-8810-1045 WASTE DISCHARGE FEE 2,848 3,200 - - 3,200 951-8810-2053 OUTSIDE PRINTING SERVICE - 100 - - -
951-8810-2063 PUBLISHING & LEGAL ADVERTISING - 250 709 791 800 951-8810-2078 OTHER EXPENSE (899) - - - -
951-8810-3092 STATIONARY SUPPLIES 107 150 13 62 150
951-8810-3095 DEPARTMENT CONSUMABLES 446 500 204 369 500 951-8810-4121 MEETINGS AND TRAVEL - 1,000 - 330 1,000
951-8810-4122 DUES AND MEMBERSHIPS 1,886 2,000 468 1,128 2,000 951-8810-5132 TELEPHONE 1,847 2,050 1,239 1,915 2,000
951-8810-9196 IMPACT FEES 132,342 215,777 - - 264,251
CENTRAL SERVICES AND INTERNAL CHARGES 277,425 255,034 39,197 255,034 224,524 Total $ 480,274 $ 668,874 $ 112,991 $ 375,443 $ 790,567 MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Gen. Fund - Administration

BUDGET DETAIL
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Page | 176
Packet Page 320
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
951-8820-0001 SALARIES $ 304,392 $ 317,844 $ 171,773 $ 262,712 $ 334,380 951-8820-0002 OVERTIME 36,297 29,726 17,748 27,144 30,000 BENEFITS 257,913 232,674 116,092 177,552 225,268
951-8820-1029 TRAINING AND EDUCATION 158 500 599 764 1,000 951-8820-1033 FITNESS PROGRAM 32 61 140 213 2,376
951-8820-2049 UNIFORM SERVICE / LAUNDRY 2,813 3,200 2,229 3,285 3,300 951-8820-2054 EQUIPMENT REPAIR 2,308 5,000 4,318 5,968 5,000 951-8820-2068 REFUSE DISPOSAL 1,615 15,000 145 5,095 8,000 951-8820-2073 SUBCONTRACTED WORK 54,370 70,000 16,862 39,962 70,000 951-8820-2087 EQUIPMENT RENTAL - 1,500 - 495 1,500
951-8820-3092 STATIONARY SUPPLIES 105 150 - - 100
951-8820-3095 DEPARTMENT CONSUMABLES 22,111 35,000 4,088 15,638 35,000 951-8820-3097 SAFETY EQUIPMENT 1,284 3,200 1,232 2,288 3,200 951-8820-3102 COMPUTER SUPPLIES 1,750 2,400 - - 3,500
951-8820-4121 MEETINGS AND TRAVEL 2,605 4,000 1,000 2,320 4,000 951-8820-4122 DUES AND MEMBERSHIPS 5,162 5,000 4,729 6,379 7,000 951-8820-5131 GAS AND ELECTRIC 8,652 12,500 6,497 10,622 12,500 951-8820-5133 WATER - 3,000 - - 3,000
951-8820-8187 DEPARTMENT EQUIPMENT 5,067 65,000 61,830 61,830 80,000 951-8820-8198 FOG PROGRAM 1,613 5,000 1,645 3,295 5,000 CENTRAL SERVICES AND INTERNAL CHARGES 880 15,830 7,915 15,830 16,513 951-8820-9602 PRINCIPAL PAYMENTS (0) 60,328 919 60,328 313 951-8820-9605 INTEREST EXPENSE 51 1,435 24 1,435 2
Total $ 709,176 $ 888,348 $ 419,786 $ 703,157 $ 850,952 MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Gen. Fund - Operations

BUDGET DETAIL
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Packet Page 321
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
952-8820-8194 SEWER SYSTEM MNGT PLAN UPDATE $ 10,273 $ - $ - $ - $ - 952-8820-9603 DEPRECIATION EXPENSE 91,542 - - - -
952-8820-9605 INTEREST EXPENSE 2,859 - - - -
Total $ 104,674 $ - $ - $ - $ -
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
BENEFITS $ 3,366 $ - $ 164 $ 251 $ -
953-8820-2054 EQUIPMENT REPAIR - 500 - - -
953-8820-9202 ROSITA LIFT STATION UPGRADE 107 - - - -
953-8820-9203 ANGELUS WAY SEWER MAIN UPGRADE 2,889 - - - - 953-8820-9204 LIFT STATION UPGRADES (1,724,019) - 175,866 175,866 - 953-8820-9207 FREMONT BL SEWR MAIN UPGRADE 1,785 2,900,000 129,895 1,450,000 - 953-8820-9208 SEWER MAIN UPGRADE 598 - - - -
953-8820-9214 DEL MONTE SWR MAIN REPLACEMENT - - 97,319 97,319 - 953-8820-9215 ROOT INTRUSION SWR MAIN RPLC - 150,000 - - 150,000 953-8820-9216 SEWER MASTER PLAN - 15,000 - - 500,000
953-8820-9603 DEPRECIATION EXPENSE 86,620 - - - -
Total ($ 1,628,655) $ 3,065,500 $ 403,244 $ 1,723,436 $ 650,000 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
CENTRAL SERVICES AND INTERNAL CHARGES 68,159 67,941 61,806 67,941 69,979 Total $ 68,159 $ 67,941 $ 61,806 $ 67,941 $ 69,979
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Insurance Reserve - Administration
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Cap. Outlay - Operations
MANAGING DEPARTMENT: Public Works/Engineering
Sanitation District Cap. Improvement - Operations

BUDGET DETAIL
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Page | 178
Packet Page 322

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 179
Packet Page 323

RECREATION DEPARTMENT

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 180
Packet Page 324
Outputs for 2021-2022
 Processed 8 Mayor Youth
Fund, 7 Fee Waiver
Requests and 14 Special
Event Applications
 Served over 1,500 Senior
meals
 Provided at least one
external or internal rental
at Cutino Park every day
since July 1st, 2021.
 Incorporated virtual
programming for Tiny Tot
University, Day Camps, and
Seniors.
 Partnered with Fire
Department & VNA to host
over 20 COVID-19
Vaccination Clinics at
Oldemeyer Center
 Over 100 kids participated
in Seaside’s Largest Free
swim lesson on 7/3/21.

Divisions
Youth & Education Center | Youth Resource Center | Pattullo Swim Center | Oldemeyer Center Soper Community Center | Family and Community Support
The Recreation Department provides a wide range of recreation and leisure programs for City residents. The Department is responsible for the management of four major recreation facilities and the provision of recreation programs for families, youth, and senior citizens.

Accomplishments 2020-2021
 Held 8 major community events: Fourth of July, Oaxaca by the Sea, Halloween Bonanza, Tree Lighting Ceremony,
Black History Week, Sunday Blues, Cereal with Santa and Eggspress Delivery.
 Launched STEM Programs and Camps for pre-school
students, elementary students, teen and older adults.
 Hired over 30 youth for our Seaside Youth Employment
Program.
 Partnered with MPUSD to provide transportation to our Teen Center Program.
 Re-opened Police Activities League (PAL) Basketball
Program.
 Launched Family and Community Support Program.

Objectives 2022-2023
 Continue to re-open Recreation programs, activities and events, and get back to pre-pandemic numbers.
 Add new programs to Seaside Police Activities League (Jr.

Giants).
 Research becoming CAPRA (Commission for Accreditation of Park and Recreation Agencies) certified through the
National Recreation and Park Association (NRPA).

Recreation

BUDGET DETAIL BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
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Packet Page 325
Recreation Department
Recreation Director
Administrative
Assistant
Recreation
Supervisor
Senior Facility
Attendant
Custodian
Building
Maintenance
Specialist
Youth Center
Supervisor
Youth Resource
Center
Coordinator
Recreation
Program
Coordinator (2)
Family &
Community Support
Practitioner
Family &
Community Support
Technician (2)

BUDGET DETAIL
City of Seaside FY 2022/23 Draft Budget
Page | 182
Packet Page 326

AUTHORIZED POSITIONS
Number of Full-Time Employees 5 8 12

DEPARTMENTAL EXPENDITURES
Personnel Services $1,452,771.44 $2,815,161.67 $3,374,396.49 Services & Supplies $546,236.30 $816,397.20 $957,900.00 Capital Outlay and Debt $6,479.45 $90,615.63 $64,016.60 Internal Services & Central Support Charges $740,648.21 $875,655.84 $899,481.99 Total Expenditures $ 2,746,135.40 $ 4,597,830.34 $ 5,295,795.08

DEPARTMENTAL REVENUES
Fees, Fines and Reimbursements $55,042.02 $296,974.08 $290,508.04 Special Revenue Fund $4,975.50 $18,757.97 $1,624,268.75 Grants and Other Revenue $1,391,086.10 $0.00 $0.00
General Taxes $ 1,295,031.78 $ 4,282,098.29 $ 3,381,018.29 Total Revenues $ 2,746,135.40 $ 4,597,830.34 $ 5,295,795.08 Budget Summary
Recreation Department
FY2021
Actual
FY2022
Projected
FY2023
Proposed

BUDGET DETAIL
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Page | 183
Packet Page 327
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9100-0001 SALARIES $ 142,405 $ 211,382 $ 149,014 $ 236,079 $ 428,425 100-9100-0002 OVERTIME - - 17 17 -
BENEFITS 140,786 171,311 100,568 175,864 244,114
100-9100-1029 TRAINING & EDUCATION - - - - 4,500
100-9100-1033 FITNESS PROGRAM - - - - 1,080
100-9100-2043 TEMPORARY CONTRACT SERVICES 4,508 6,000 5,200 7,747 - 100-9100-2049 UNIFORM SERVICE/LAUNDRY - 600 - 300 500
100-9100-2053 OUTSIDE PRINTING SERVICE - 10,000 4,917 9,917 10,000 100-9100-2054 EQUIPMENT REPAIR - 100 - 50 1,000
100-9100-2073 SUBCONTRACTED WORK 2,589 4,000 3,075 4,372 4,000 100-9100-2074 BANK FEES & MISC CHARGES 6,337 5,500 5,165 7,399 7,500 100-9100-2087 EQUIPMENT RENTAL - 2,000 - 1,000 2,000
CENTRAL SERVICES AND INTERNAL CHARGES 14,316 24,500 5,536 17,754 23,000 100-9100-3104 COMPUTER SOFTWARE 1,670 1,500 579 1,299 2,500 100-9100-3107 TOOLS - 500 240 490 500
100-9100-4121 MEETINGS & TRAVEL - 5,000 - 2,500 500
100-9100-4122 DUES & MEMBERSHIP 555 1,500 145 895 2,000 100-9100-4124 MAIL SERVICES 55 300 - 150 1,000
100-9100-5135 MOBILE COMMUNICATIONS - - - - 10,000
100-9100-8192 EQUIPMENT - 5,000 - 5,000 5,000
100-9100-9395 VEHICLE MAINTENANCE 12,534 17,517 8,758 17,517 66,270 100-9100-9396 LIABILITY INSURANCE 38,499 89,700 44,850 89,700 138,100 100-9100-9397 COMPUTER SERVICE 59,145 50,097 25,049 50,097 75,061 100-9100-9398 CENTRAL SERVICE CHARGES 238,470 247,117 - 247,117 22,923 100-9100-9602 PRINCIPAL PAYMENTS - 6,471 1,644 4,384 16,517 Total $ 661,869 $ 860,094 $ 354,757 $ 879,648 $ 1,066,490 MANAGING DEPARTMENT: Recreation
Administration

BUDGET DETAIL
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Page | 184
Packet Page 328
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9105-0001 SALARIES $ 54,827 $ 61,552 $ 39,159 $ 65,137 $ 105,332 100-9105-0002 OVERTIME 216 - 882 882 -
BENEFITS 154,084 168,842 134,845 201,874 262,149
100-9105-1029 TRAINING & EDUCATION - 2,000 - 1,000 2,000 100-9105-1033 FITNESS PROGRAM - - - - 540
100-9105-2049 UNIFORM SERVICE/LAUNDRY 8,020 13,000 4,150 10,138 15,000 100-9105-3093 JANITORIAL SUPPLIES 25,688 25,000 25,521 25,052 35,000 100-9105-3097 SAFETY EQUIPMENT - 5,000 214 2,714 5,000
CENTRAL SERVICES AND INTERNAL CHARGES - 25,519 - 25,519 225,825 100-9105-9602 PRINCIPAL PAYMENTS - 15,463 - 7,732 -
Total $ 242,834 $ 316,376 $ 204,770 $ 340,046 $ 650,846 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
252-9200-8187 DEPARTMENT EQUIPMENT $ - $ 2,500 $ - $ 825 $ 2,500 Total $ - $ 2,500 $ - $ 825 $ 2,500
MANAGING DEPARTMENT: Recreation
Janitorial Services
MANAGING DEPARTMENT: Recreation
Community Center

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9200-0001 SALARIES $ - $ 87,178 $ 43,278 $ 80,972 $ - 100-9200-0002 OVERTIME - - 247 247 -
BENEFITS 59,855 177,114 119,766 193,757 210,193
100-9200-1029 TRAINING & EDUCATION - 7,500 362 3,981 7,500 100-9200-1033 FITNESS PROGRAM - - - - 540
100-9200-2043 TEMPORARY CONTRACT SERVICES 1,461 2,500 967 2,159 4,000 100-9200-2044 COPIER SERVICES 5,636 8,000 2,551 6,155 6,200 100-9200-2053 OUTSIDE PRINTING SERVICE - 1,500 - 750 1,500 100-9200-2063 PUBLISHING & LEGAL ADVERTISIN - 2,500 342 1,592 10,000 100-9200-2070 ALARM SERVICE 2,793 5,000 3,294 5,794 8,000 100-9200-2075 CONTRACT INSTRUCTORS - - - - 20,000
100-9200-3092 STATIONARY SUPPLIES 1,161 - - - -
100-9200-3095 DEPARTMENT CONSUMABLES 8,321 11,500 8,289 13,700 14,000 100-9200-4121 MEETINGS & TRAVEL - 2,500 262 1,250 500
100-9200-7132 SENIOR EXCURSIONS - - - - 14,000
100-9200-7190 ART PROGRAM 521 2,500 2,625 2,500 4,000
100-9200-8192 EQUIPMENT PURCHASE - 72,500 34,943 72,500 40,000 CENTRAL SERVICES AND INTERNAL CHARGES 28,499 40,877 2,171 40,877 6,813 Total $ 108,247 $ 421,169 $ 219,096 $ 426,233 $ 347,246 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9220-7130 MOVIES IN THE PARK $ - $ 3,000 $ - $ 1,500 $ 3,000 100-9220-7131 FATHER DAUGHTER DANCE - 1,600 - 800 1,600 100-9220-7172 CITY BIRTHDAY 99 10,000 9,997 10,000 15,000 100-9220-7174 BLACK HISTORY/ETHNIC MONTH - 500 - 500 500 100-9220-7175 SUMMER PARK CONCERTS - 25,000 26,236 25,000 30,000 100-9220-7181 HALLOWEEN PARTY 3,942 5,500 5,374 5,500 7,000 100-9220-7182 HOLIDAY SNOW FESTIVAL 2,048 12,000 12,967 12,000 16,000 100-9220-7185 BROADWAY EVENTS 32 20,000 15 20,000 20,000 100-9220-7186 EASTER EGG HUNT 3,387 5,000 1,976 5,000 7,000 100-9220-7187 INTERNATIONAL DAY - 8,000 - 8,000 8,000
100-9220-7188 GUELAGUETZA DAY - 8,000 14,398 8,000 20,000 Total $ 9,508 $ 98,600 $ 70,963 $ 96,300 $ 128,100
MANAGING DEPARTMENT: Recreation
Community Center
MANAGING DEPARTMENT: Recreation
Community Events

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9250-0001 SALARIES $ 32,091 $ 168,891 $ 100,811 $ 169,228 $ 221,164 100-9250-0002 OVERTIME - - 349 349 -
BENEFITS 32,677 123,451 45,002 100,759 77,234
100-9250-1029 TRAINING & EDUCATION - 4,000 - 2,000 5,000 100-9250-1033 FITNESS PROGRAM - - - - 1,620
100-9250-2054 EQUIPMENT REPAIR 542 2,000 - 1,000 -
100-9250-3092 STATIONARY SUPPLIES - 250 - 125 -
100-9250-3095 DEPARTMENT CONSUMABLES - 3,000 520 2,020 48,500 100-9250-4203 COMM SOCIAL SRV GRT 319,382 425,459 25,378 425,459 320,000 100-9250-4207 SATELLITE OFFICE 16,830 20,000 10,323 10,323 - CENTRAL SERVICES AND INTERNAL CHARGES 36,879 126,713 43,648 126,713 161,384 Total $ 438,400 $ 873,764 $ 226,030 $ 837,976 $ 834,902 MANAGING DEPARTMENT: Recreation
Family & Community Support

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Packet Page 331
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9310-0001 SALARIES $ 140,547 $ 75,659 $ 48,836 $ 108,223 $ 153,539 100-9310-0002 OVERTIME 218 1,500 303 1,053 1,500
BENEFITS 251,242 705,657 264,476 557,237 707,436
100-9310-1027 BACKGROUND INVESTIGATION 4,724 5,200 1,711 4,147 - 100-9310-1029 TRAINING & EDUCATION 75 1,500 23 773 -
100-9310-1033 FITNESS PROGRAM 45 540 - 270 540
100-9310-2049 UNIFORM SERVICE/LAUNDRY 969 1,000 - 500 2,000 100-9310-2054 EQUIPMENT REPAIR - 500 - 250 500
100-9310-2073 SUBCONTRACTED WORK 275 4,000 510 2,510 4,000 100-9310-3095 DEPARTMENT CONSUMABLES 4,577 6,000 4,498 7,498 10,000 100-9310-3102 COMPUTER SUPPLIES 330 1,000 1,637 2,137 9,100 100-9310-7132 EXCURSIONS - 2,000 - 1,000 2,000
100-9310-7133 TEEN EVENTS - 2,000 202 2,000 4,000
100-9310-7135 MUSIC & ART - 500 - 500 500
100-9310-7170 COMMUNITY SUPPORT - - - - 4,000
100-9310-8187 DEPARTMENT EQUIPMENT - 1,000 - 1,000 2,500 CENTRAL SERVICES AND INTERNAL CHARGES 59,697 75,023 7,122 75,023 60,535 Total $ 462,698 $ 883,079 $ 329,319 $ 764,122 $ 962,150 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9320-0002 OVERTIME $ 1,272 $ - $ 931 $ 931 $ -
BENEFITS 39,270 70,981 36,055 67,356 266,231
100-9320-1029 TRAINING & EDUCATION - 1,000 - 500 5,000
100-9320-2043 TEMPORARY CONTRACT SERVICES - 2,000 1,025 2,025 2,500 100-9320-2049 UNIFORM SERVICE/LAUNDRY 931 1,500 1,768 2,518 8,500 100-9320-2063 PUBLISHING & LEGAL ADVERTISIN - - - - 2,000 100-9320-2073 SUBCONTRACTED WORK - - - - 6,000
100-9320-3092 STEAM PROGRAM SUPPLIES - - - - 7,500
100-9320-3095 DEPARTMENT CONSUMABLES 1,227 6,000 5,656 8,656 24,000 100-9320-3102 COMPUTER SUPPLIES - 3,000 - 1,500 1,500
100-9320-7136 CAMP EVENTS - - - - 2,000
CENTRAL SERVICES AND INTERNAL CHARGES 7,259 6,216 - 6,216 3,064 Total $ 49,959 $ 90,697 $ 45,435 $ 89,702 $ 328,295
MANAGING DEPARTMENT: Recreation
Youth Education & Resource Center
MANAGING DEPARTMENT: Recreation
After School & Intercession Services

BUDGET DETAIL
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Packet Page 332
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9330-0002 OVERTIME $ 1,135 $ 3,000 $ 1,191 $ 2,691 $ 3,000 BENEFITS 33,533 144,650 100,359 165,275 6,173
100-9330-1029 TRAINING & EDUCATION - 2,500 - 1,250 -
100-9330-2049 UNIFORM SERVICE/LAUNDRY - 2,000 1,428 2,428 - 100-9330-2073 SUBCONTRACTED WORK - 6,000 760 3,000 -
100-9330-3095 DEPARTMENT CONSUMABLES 4,890 10,000 4,621 9,621 - 100-9330-7136 CAMP EVENTS - 2,000 - 2,000 -
CENTRAL SERVICES AND INTERNAL CHARGES 15,131 10,080 - 10,080 4,113 Total $ 54,688 $ 180,230 $ 108,359 $ 196,345 $ 13,286
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9340-0002 OVERTIME $ 562 $ 1,500 $ 357 $ 1,107 $ 1,500 BENEFITS 65,015 124,949 99,012 153,668 120,029
100-9340-1029 TRAINING & EDUCATION - 1,500 - 750 1,500
100-9340-2049 UNIFORM SERVICE/LAUNDRY 294 1,000 - 500 2,500 100-9340-2063 PUBLISHING & LEGAL ADVERTISIN - - - - 1,000 100-9340-2073 SUBCONTRACTED WORK - 2,500 1,485 2,500 7,500 100-9340-3095 DEPARTMENT CONSUMABLES 403 3,000 2,812 3,832 7,000 100-9340-7136 SUPPORT SEASIDE RAIDERS - 7,500 7,500 7,500 7,500 100-9340-7137 RENTAL - INDOOR FACILITIES - 6,000 3,915 6,000 6,000 CENTRAL SERVICES AND INTERNAL CHARGES 5,875 7,732 - 7,732 5,665 Total $ 72,149 $ 155,681 $ 115,081 $ 183,589 $ 160,194
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9350-0002 OVERTIME $ - $ - $ 45 $ 45 $ -
BENEFITS 27,750 86,482 58,550 93,075 137,339
100-9350-1029 TRAINING & EDUCATION - 2,000 - 1,000 2,500 100-9350-2049 UNIFORM SERVICE/LAUNDRY 159 500 72 322 1,000 100-9350-2073 SUBCONTRACTED WORK - 1,000 - 1,000 1,000
100-9350-3095 DEPARTMENT CONSUMABLES 2,516 4,000 1,113 3,113 7,500 CENTRAL SERVICES AND INTERNAL CHARGES 19,804 5,844 - 5,844 2,169 Total $ 50,229 $ 99,826 $ 59,780 $ 104,398 $ 151,508
MANAGING DEPARTMENT: Recreation
Pre School Services
MANAGING DEPARTMENT: Recreation
School Intersessional Services
MANAGING DEPARTMENT: Recreation
Athletics Services

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Packet Page 333
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9400-0002 OVERTIME $ - $ - $ 56 $ 56 $ -
BENEFITS 118,983 392,954 175,645 353,585 421,489
100-9400-1029 TRAINING & EDUCATION 2,563 6,000 574 3,899 10,000 100-9400-2049 UNIFORM/LAUNDRY SERVICE 1,263 2,500 1,037 2,500 3,500 100-9400-2054 EQUIPMENT REPAIR 372 700 269 827 1,000
100-9400-2063 PUBLISHING & LEGAL ADVERTISIN - - - - 1,000 100-9400-2073 SUBCONTRACTED WORK - 2,000 35 1,035 2,000 100-9400-3095 DEPARTMENT CONSUMABLES 757 5,500 4,206 6,923 10,000 100-9400-3097 SAFETY EQUIPMENT 1,531 3,000 1,449 3,000 5,000 100-9400-7138 LIFEGUARD - 1,000 83 583 1,000
100-9400-7140 SHARKS - 1,000 679 994 1,000
100-9400-7141 SWIM LESSONS 144 1,000 - 500 8,500
CENTRAL SERVICES AND INTERNAL CHARGES 167,234 164,609 33 164,642 121,706 Total $ 292,848 $ 580,263 $ 184,065 $ 538,544 $ 586,195 Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
256-9400-2078 OTHER EXPENSE ($ 449) $ - $ - $ - $ 5,000 256-9400-8187 DEPARTMENT EQUIPMENT - 5,000 - - -
Total ($ 449) $ 5,000 $ - $ - $ 5,000
MANAGING DEPARTMENT: Recreation
Swim Center
MANAGING DEPARTMENT: Recreation
Swim Center

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9500-0002 OVERTIME $ 69 $ - $ 351 $ 351 $ -
BENEFITS 39,419 56,357 56,309 74,482 3,231
100-9500-7132 EXCURSIONS - 10,000 547 10,000 -
CENTRAL SERVICES AND INTERNAL CHARGES 28,732 5,744 - 5,744 3,737 Total $ 68,219 $ 72,101 $ 57,208 $ 90,577 $ 6,968
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
251-9500-2078 OTHER EXPENSE ($ 104) $ - $ - $ - $ -
251-9500-7125 SENIOR ACTIVITIES 11,391 50,000 19,386 35,886 50,000 251-9500-7187 SENIOR TRIPS - - 192 192 -
251-9500-8187 EQUIPMENT - - 19 19 -
CENTRAL SERVICES AND INTERNAL CHARGES 2,748 2,045 - 2,045 2,106 Total $ 14,035 $ 52,045 $ 19,597 $ 38,142 $ 52,106
Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-9603-2075 RECREATION CONTRACT CLASSES $ 191 $ - $ - $ - $ - CENTRAL SERVICES AND INTERNAL CHARGES 1,085 790 - 790 10 Total $ 1,276 $ 790 $ - $ 790 $ 10
MANAGING DEPARTMENT: Recreation
Contract Classes
MANAGING DEPARTMENT: Recreation
Senior/Human Services
MANAGING DEPARTMENT: Recreation
Senior/Human Services

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Account Account Name FY2021 Actual
FY2022
Adjusted
Budget
Activity thru
03/10/2022
FY 2022
Projected
FY 2023
Request
100-2042-0002 OVERTIME $ 224 $ - $ - $ - $ -
BENEFITS 116,548 - 5,873 10,591 -
100-2042-1039 JAN ROEHL CONSULTING 24,900 - - - -
100-2042-2092 VILLAGE PROJECT 11,580 - - - -
100-2042-3095 CONSUMABLES 1,775 - - - -
100-2042-7201 COMM PARTNERSHIP FOR YOUTH 5,646 - - - -
100-2042-7204 LADIES FIRST 3,399 - - - -
100-2042-7205 RESTORATIVE JUSTICE PARTNERS 10,428 - - - - 100-2042-7206 PARTNERS FOR PEACE 19,778 - - - -
100-2042-8187 EQUIPMENT 6,479 - - - -
CENTRAL SERVICES AND INTERNAL CHARGES 19,057 - - - -
Total $ 219,815 $ - $ 5,873 $ 10,591 $ -
MANAGING DEPARTMENT: Recreation
CalVIP Grant

BUDGET DETAIL
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BUDGET DETAIL
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Page | 193
Packet Page 337

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 194

ENTERPRISE FUNDS
Packet Page 338

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 195

ENTERPRISE FUNDS OVERVIEW
Enterprise Funds are used to account for operations that are supported by a fee charged to external users for services, similar to a private business. The accrual basis of accounting is utilized by all Enterprise funds and therefore ending balances are referred to as “Net Position” rather than “Fund Balance”.

The City has two Enterprise Funds: the Water fund and the Golf fund.

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ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 196
Seaside Municipal Water
System
The City of Seaside’s Municipal Water System (SMWS)
provides water service to approximately 800 accounts
within a portion of Seaside, California. The SMWS is one of three water providers to Seaside residents, including
California American Water Company and Marina Coast
Water District.

The SMWS is a self-sustaining enterprise, meaning
revenues (mostly sourced from water rates) aim to recover the cost to operate and maintain the water system The
water fund receives revenues from user charges based on water usage. All expenditures for the operation of the water system including maintenance, capital outlay, debt service, and depreciation are charged to this fund.

Rates were last increased in 2019. Primary cost factors impacting water rates include the increasing cost of
operations and maintenance as well as over $3 million of capital improvement projects needed to repair aging
infrastructure. Although the rate increases between 2019 and 2022 increased revenues as planned, debt financing
for capital needs was not pursued as outlined in the plan.

The Seaside Municipal Water System is managed by the
City’s Public Works and Engineering department.

Outputs for 2021-2022
 Completed the water tank
recoating project
 Final rate increase from the
2019 rate study went into
effect on 1/1/2022
Objectives for 2022-2023
 Conduct new rate study
 Initial planning and design
for a new potable water
well
 Apply for planning grants
related to the initial
planning and design for a
new potable water well
Packet Page 340

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 197
Packet Page 341

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 198
WATER RATES:

Monthly Meter Charges
(Fixed Rates)
Meter Size
Effective
1/1/2022
3/4" or less $39.67
1 Inch Meter $66.12

1.5 Inch Meter $132.24
2 Inch Meter $211.59
3 Inch Meter $396.73
4 Inch Meter $661.21
6 Inch Meter $1,322.42
Monthly
Consumption Charges
(ccf)

Allocations per Month ($/ccf)
Tier 1
$10.60 per unit
Tier 2
$17.60 per unit
Single Family Residential (per
dwelling) (ccf) 0 to 4.9 units 4.9 + units
Multifamily #1 (per meter) – Del Monte Manor (ccf) 0 to 816.5 units 816.5 + units Multifamily #2 (per meter) – Villa Del Monte (ccf) 0 to 206.7 units 206.7 + units School #1 (per student) – Martin Luther King (ccf) 0 to 571.4 units 571.4 + units School #2 (per student) – Highland Elementary (ccf) 0 to 586.4 units 586.4 + units School #3 (per student) – International School of Monterey (ccf) 0 to 535.7 units 535.7 + units Church #1 (per meter) – Greater Victory Temple (ccf) 0 to 26.2 units 26.2 + units Church #2 (per meter) – Seventh Day Adventist (ccf) 0 to 4.9 units 4.9 + units Seaside Fire
Department (ccf) 0 to 4.9 units 4.9 + units
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ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 199
Budget Outlook: As will be seen on the following pages the Seaside Municipal Water System expects revenues of $2.8M in FY 2022-23 as compared with expenditures of $2.8M.

A small decrease in net position ($2.5k) is budgeted. The fund has sufficient resources projected at FY 2021-22 year end, in the form of net position, available to absorb the decrease.

As was mentioned previously, revenues are trending up due to approved and scheduled rate increases. Most of the System’s operating expenditure categories are trending similar to prior years.

One significant increase in both revenue and expenditures in the following year is related to the planning phase of a capital project for a new well. The overall cost of the project has a preliminary estimate of $15.5M including planning, design and construction. The planning and design phase alone, which will be undertaken in the coming year, is estimated at $1.5M.

The City has budgeted ARPA grant funds for this cost in the coming year. Simultaneously, the City will apply for other infrastructure grant funds that are available from the Federal Government. Should other funding be awarded, it will take precedence over use of the ARPA funds. The City feels that once the design phase is complete and the project is “shovel ready” many more grant dollars will become obtainable for the construction phase of the project.

Packet Page 343

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 200
Budget Comparison by Budget Year
FY 2017-18 FY 2018-19 FY 2019-20 FY 2020-21 FY 2021-22 FY 2022-23 Actual Actual Actual Actual Projected Proposed
Results Results Results Results Budget Budget
1,527,588 $ 1,355,153 $ 896,757 $ 968,562 $ 849,249 $ 1,223,693 $ Fees & Charges 668,476 656,970 761,556 1,029,925 1,275,805 1,307,625 Grant Revenue - - - - 31,820 1,500,000
Reimbursements 1,218 - - - - - Miscellaneous-Other Revenue 347 1,437 26,993 3,487 3,700 3,700 Income from Investments - 13,625 4,885 1,842 1,250 1,250 670,041 672,033 793,434 1,035,253 1,312,575 2,812,575
Personnel Services 288,480 575,201 231,475 167,529 364,208 401,825 Services & Supplies 230,778 244,750 157,574 584,715 237,445 2,078,100 Other 58,971 71,996 63,548 70,096 104 8
Internal Service Charge 34,400 34,900 42,561 46,841 47,551 49,550 Administrative Allocation 229,847 203,581 226,470 285,386 238,927 246,095 Debt Service - - - (0) 49,896 39,460
842,476 1,130,429 721,629 1,154,567 938,130 2,815,039
(172,435) (458,396) 71,805 (119,313) 374,445 (2,464)
Ending Net Position- Seaside Municipal Water 1,355,153 $ 896,757 $ 968,562 $ 849,249 $ 1,223,693 $ 1,221,229 $ Sub-Total Revenue
Expenses
Change in Net Position
Sub-Total Expenses

SEASIDE MUNICIPAL WATER
Beginning Balance
Revenues
Packet Page 344

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 201
Packet Page 345

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 202
Golf Course Enterprise
The City of Seaside is home to the Bayonet and Black
Horse golf courses, once part of the Fort Ord military
base. These courses are now open to the public and host PGA Tour events, including the 2012 PGA Professional
National Championship. This fund is used to account for the operations of the golf courses.

The Golf courses are operated according to a Ground
Lease by and between the City of Seaside and Seaside
Golf Acquisition Group, LLC. The operator pays an annual percentage rent to the City’s general fund based on a
calculation of Gross Revenue. The minimum annual rent
payment is $100,000 and increases when certain gross
revenue thresholds are met. The City is required to
provide up to four hundred acre feet of water per lease year.

Further, an annual payment is received from the operator, and is used by the City’s Golf Enterprise fund to retire debt. The outstanding capital as of June 30, 2022 will be $3,160,000. Retirement of debt is the only operational
activity conducted by the City.

Outputs for 2021-2022
 Made debt payments in
the amount of $341,163
Objectives for 2022-2023
 Make debt service
payment in the amount
of $343,038
Packet Page 346

ENTERPRISE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 203
Packet Page 347

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 204

SPECIAL REVENUE & GRANTS
Packet Page 348

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 205
Special Revenue & Grants
Special Revenue Funds account for revenues received that have restrictions placed on their use or are committed for specified purposes either through statute or by City Council policy. The City has a number of different special revenue funds.

The City of Seaside actively seeks grants to augment
ongoing revenue sources. Over the years, the City has
been very successful in obtaining grant funding for a wide variety of projects, ranging from planning activities to community services and capital projects. Historically, all City departments have been involved in seeking and
administering grants. More recently, the City has hired an outside consultant to assist with this effort. Additionally, the City has approved a financial analyst position to act as a centralized grant manager, tasked with meeting fiscal
monitoring and reporting requirements. Grants are typically a type of Special Revenue Fund.

The City expects to apply for additional grants for which awards have not yet been announced, and any awards
could provide additional funding for activities in the FY 2022- 23 budget year. If additional funds are awarded, budget amendments will be processed, as needed, to reflect grant revenues and expenditures.

Grants staff are pursuing
 Fire Station #2 infrastructure
grants
Water infrastructure grants
related to a new well and
delivery system needed for
Campus Town development
Urban Greening grant for
trail and other
improvements at Lincoln
Cunningham park - $1.6
million
 Recreational Trails Program
(RTP) for trail improvements
at Laguna Grande park
Current Year Highlights
 CDBG grant; $375k
 Gas Tax receipts: $1.5M
 Measure X funds; $1M
 American Rescue Plan Act;
second tranche due; $4.5M
 POMA maintenance funds;
$911k
Note: Current year highlights are
year-end projections,
unaudited and subject to
change.

Packet Page 349

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 206
Fund No. Fund Name/Managing Dept. Description
246;297 Housing
Managing Dept: Community,
Housing & Economic Development
271 Stormwater
Managing Dept:

Public Works & Engineering
329 FORA Bond
Managing Dept:

Public Works & Engineering
103 Laguna Grande Project
Managing Dept:

Public Works & Engineering
113 POMA
Managing Dept:

Public Works & Engineering
200 CDBG
Managing Dept: Community,
Housing & Economic Development
210 Streets; Gas Tax Fund
Managing Dept:

Public Works & Engineering
211 Transportation Safety & Investment
Managing Dept:

Public Works & Engineering
212 Transportation Capital Project
Managing Dept:

Public Works & Engineering
This fund was established to account for
revenues and expenditures related to the
operation and maintenance of the City’s
storm drain and stormwater management
system. Currently the only funding source for
this fund is the City's general fund.

Grant funds for the removal of blight and
remediation activity on former Ft. Ord
properties within Seaside.

This fund captures the costs for maintenance
of the Laguna Grande Parking lot. Expenses
are reimbursed by the five main businesses
located on the lot. The parking lot was sold in
FY2020-21.

Presidio of Monterey Authority fund is used to
account for the revenues and expenditures
associated with the maintenance of facilities
and infrastructure at the Presidio of Monterey
Annex.

This fund is used to account for any grants
from the Federal Community Development
Act.

The City’s Gas Tax allocations are recorded in
this fund. The use of these funds is restricted
to the maintenance, repair, and design of
streets by State and Federal legislation.

This fund accounts for all of the City's
Transportation capital projects. All costs are
accounted for in this fund and revenue is
received in the form of inter-fund transfers from
various other special revenue funds as well as
the general fund.

This fund accounts for revenues and
expenditures related to the Measure X sales
tax measure.

Special Revenue
Fund Descriptions
This fund accounts for City Housing activities
and was created as a result of the Dissolution
of the Redevelopment Agency.

Packet Page 350

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 207
Fund No. Fund Name/Managing Dept. Description
220 Proposition 172
Managing Dept:

Police/Fire
2xx Public Safety
Managing Dept:

Police/Fire
221 Supplemental Law Enforcement
Managing Dept:

Police
225 State of California Grants
Managing Dept:

Recreation
106;231 SAFER FEMA Grant
Managing Dept:

Police/Fire
233 ARPA
Managing Dept:

Finance
251- 257 Community Services
Managing Dept:

Recreation
261 Impact Fees
Managing Dept:

Finance
This fund accounts for various grants related
to Community Services, including; Found
Property, Senior Programs, Oldemeyer Center
Maintenance, Youth Center Maintenance,
Soper Field Community Center Maintenance,
Swimming Pool Maintenanc and Parks
Maintenance. Funding is largely provided by
Recreation activity fees.

The California Supplemental Law Enforcement
fund is used to track State revenues
distributed through the County of Monterey.

The funds are restricted to specific uses in the
Police Department.

This fund is used to account for any grants
received by the City for emergency
preparedness as well as the revenue and
expenditures related to a FEMA grant for
additional staffing of firefighters.

This fund accounts for funds provided to the
City from the Seaside Highlands developer in
accordance with the developer agreement.

This fund acounts for various grants received
from the State of California. Fiscal Year 2022-
23 includes a grant from the Recreation Trails
Program (RTP).

This fund accounts for various grants related
to Public Safety, including; DOJ safety
equipment, Public Safety courses taught by
City of Seaside personnel, Asset Forfeiture
funds and Peninsula Regional Violence and
Narcotics Task Force funds.

This fund is used to account for American
Rescue Plan Act stimulus funds received from
the Federal Government.

Special Revenue
Fund Descriptions (continued)
This fund is used to account for the sales tax
designated to be spent by cities only for
public safety services.

Packet Page 351

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 208
Fund No. Fund Name/Managing Dept. Description
262 Disability Access
Managing Dept:

Finance
291 PEG Access
Managing Dept:

Finance
332-335 FORA Non-Bond
Managing Dept:

Public Works & Engineering
602 Recreation Endowment
Community Services
Managing Dept:
997 Recreation
Managing Dept: Community,
Housing & Economic Development
Special Revenue
This fund accounts for a $4 collected from
each business license, as required by
SB1186. A portion of the amount collected is
retained for restricted use by the Building
Division and a portion is remitted to the State
on an annual basis.

This fund accounts for Public Education &
Government Acces fees collected on
resident’s cable bills. The expenditures are
restricted to use for televising public
meetings.

Funds for the preservation and maintenance of
natural habitat within designated areas of the
former Ft. Ord. and activities related to the
Environmental Services Cooperative
Agreement with the US Army for activity
related to property within the former Ft. Ord.

This fund is used to account for the funds
received from the Gardner Trust which are
restricted to use for Senior Programs
This fund is used to account for funds set
aside for affordable housing and the RDA low
and moderate income housing fund.

Fund Descriptions (continued)
Packet Page 352

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 209
Budget Outlook: As will be seen on the following pages, the City expects to receive $12.8M in special revenue and grants for fiscal year 2022-23. This is a significant portion of the City’s projected revenue, at 17% of total revenue. When excluding Internal Service Funds, Enterprise Funds, the City’s Component Unit and Trust Funds, the percentage increases to 19%.

Grants are expected at $3.6M or 28%, while special revenue will contribute $9.3M or 72%.

The City’s Public Works & Engineering department receives the highest amount of grants and special revenue at $8M or 63% of total.

Special Revenue,
$9,251,478.25 , 72%
Grants, $3,580,000.00 ,
28%
FY 2022-23 Budgeted Revenue by Type
Public Works &
Engineering,
$8,060,503.00 , 63%
Recreation,
$1,624,343.75 , 13%
Finance, $1,550,000.00
, 12%
Community, Housing &
Economic Development,
$1,284,391.80 , 10%
Police, $160,000.00 ,
1%
Police/Fire,
$152,239.70 , 1%
FY 2022-23 Budgeted Revenue by Managing Department
Packet Page 353

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 210
Special Revenue & Grants
246;297 Housing Special Revenue Community, Housing & Economic Development 7,518,733 7,422,783 800,820 257,097 1,509,333 6,971,367 271 Stormwater Special Revenue Public Works & Engineering (2,764) 316,556 542,464 1,275,575 2,074,739 59,855 329 FORA Bond Special Revenue Public Works & Engineering 6,486,909 6,260,627 - - 5,265,806 994,821 103 Laguna Grande Project Special Revenue Public Works & Engineering (5,293) (5,293) - 5,293 - - 113 POMA Special Revenue Public Works & Engineering 407,029 413,082 947,900 - 976,705 384,276 200 CDBG Grants Community, Housing & Economic Development 297,863 569,800 480,000 (625,177) 412,669 11,954 210 Streets; Gas Tax Fund Special Revenue Public Works & Engineering 1,193,997 1,179,845 5,520,586 (4,145,867) 1,930,433 624,131 211 Transportation Safety & Investment Special Revenue Public Works & Engineering 2,070,812 2,440,064 1,049,553 (2,786,706) 5,349 697,562 212 Tranportation Capital Projects Special Revenue Public Works & Engineering (22,712) 648,569 - 7,596,213 7,728,000 516,782 220 Proposition 172 Special Revenue Police/Fire (24,566) 25,902 139,592 - 98,948 66,546 2xx Public Safety Special Revenue Police/Fire 280,781 255,252 12,647 - 85,400 182,500 221 Supplemental Law Enforcement Special Revenue Police 361,716 295,364 160,000 - 250,000 205,364 225 State of California Grants Grants Recreation - - 1,600,000 (1,600,000) - - 106;231 SAFER FEMA Grant Grants Police/Fire (170,104) (205,573) - - 12,961 (218,534) 233 ARPA Grants Finance - - 1,500,000 (1,500,000) - - 251- 257 Community Services Special Revenue Recreation (12,244) 19,592 24,269 25,000 59,606 9,255 261 Impact Fees Special Revenue Finance 680,140 680,140 - (680,000) - 140 262 Disability Access Special Revenue Finance 3,415 3,415 - - - 3,415 291 PEG Access Special Revenue Finance (1,115) 21,523 50,000 - 50,000 21,523 332-335 FORA Non-Bond Special Revenue Public Works & Engineering 3,378,490 3,042,090 - - 1,738,281 1,303,809 602 Recreation Endowment Special Revenue Recreation 280,450 228,480 75 (50,000) - 178,555 997 Housing Settlement Special Revenue Community, Housing & Economic Development 1,168,502 1,172,074 3,572 - - 1,175,646 Special Revenue & Grants 23,890,039 $ 24,784,291 $ 12,831,478 $ (2,228,572) $ 22,198,231 $ 13,188,966 $ Beginning Estimated 2022/23 2022/23 2022/23 Estimated
Balance June 30, 2022 Budgeted Net Budgeted June 30, 2023 Fund # Fund Name Fund Type Managing Department July 1, 2021 Fund Balance Revenues Transfers Expenditures Fund Balance Governmental Funds:

Packet Page 354

SPECIAL REVENUE & GRANTS
City of Seaside FY 2022-23 Draft Budget
Page | 211
Packet Page 355

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 212

INTERNAL SERVICES FUNDS
Packet Page 356

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 213

INTERNAL SERVICE FUNDS OVERVIEW
Internal Service Funds are used by the City to account for the financing of goods and services provided by one department to other departments within a government organization on a cost-reimbursement basis. They are set up to take advantage of economies of scale, to avoid duplication of effort, and to accurately identify costs of specific governmental services.

The City utilizes three Internal Service Funds:
• Equipment Maintenance
• Self-Insurance
• Management Information Systems.

Packet Page 357

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 214
Equipment Maintenance
The Equipment Maintenance division is responsible for
ensuring functional, reliable and economical vehicles and equipment necessary for the conduct of City operations; providing vehicle and equipment specifications for bidding purposes, assisting with vehicle and equipment auctions, and preparing and administering the annual fleet budget. In addition, Fleet & Equipment Services coordinates the
following external services: paint and body repair, engine and transmission repair/rebuild, heavy-duty suspension
service, air conditioning service, providing fuel and glass replacement.

The Vehicle Maintenance division also works with the
Department of Consumer Affairs, Bureau of Automotive
Repair on the smog program for the city’s fleet of 75
Vehicles required to be smog tested. The new program
continues monitoring of the vehicle electronically which allows the Vehicle Maintenance staff to not have to
physically take the vehicles in for bi-annual smog checks, thus saving time for other repairs on emergency vehicles.

The State of California requires mechanics be certified to work on fire apparatus vehicles. The department currently has one certified mechanic and the second mechanic
attended training in March of 2022 to work on obtaining certification. This program saves the city money on allowing staff to work on the apparatus vehicles and not have to send out of county to the nearest dealer/s.

Outputs for 2021-2022
 The Vehicle Maintenance
Shop services 115 vehicles
and pieces of equipment.
 Performed 270 vehicle repair
work orders.
 Upgraded the citywide
vehicle fuel system.
 Installed two EV Chargers at
PD Parking Lot for new Teslas
 Major repair to the FD’s
ladder truck ($40K)
 Supplied roughly 12,000
Gallons of Diesel and 35,000
Gallons of Unleaded fuel for
the city fleet.
 Replaced 11 of the aging fleet
vehicles, with an additional
13 vehicles on order.

Objectives for 2022-2023
 Upgrade antiquated shop
equipment/tools.
 Replace heavy equipment
and vehicles for the Fire
Dept. (fire apparatus) and
Public Works (sweeper and
backhoe).
 Replace an additional 17
vehicles of the aging fleet
with more cost effect vehicles
where possible.
 Continue training of staff to
become certified to work on
fire apparatus vehicles.

Packet Page 358

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 215
Packet Page 359

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 216
Self-Insurance
Risk management activities of a governmental entity can be accounted for in either the General Fund or an
Internal Service Fund, if one fund is used. The City uses the Insurance Internal Service Fund for budgeting such
costs. Under this model, operating departments in the
various City funds receive a charge from the Risk
Management fund, and all costs (premiums, claims, and
related) are reflected in a single fund. This allows for better accounting and monitoring of the City’s risk
management costs. Costs accounted for in this fund
include premiums and claims costs for:
• General Liability insurance
• Excess Liability insurance
• Property/casualty insurance
• Auto Physical Damage insurance
• Employment Practices Liability insurance
• Worker’s Compensation insurance
Outputs for 2021-2022
 Maintain membership in
the California Joint Powers
Insurance Authority
(CalJPIA)
 Serve as board member on
the Municipalities,
Colleges, Schools Insurance
Group (MICSIG) board
 Completed Cyber Security
risk assessment
Objectives for 2022-2023
 Maintain membership in
the California Joint Powers
Insurance Authority
(CalJPIA)
 Serve as board member on
the Municipalities,
Colleges, Schools Insurance
Group (MICSIG) board.
 Keep abreast of current
issues effecting risk
management
 Pursue mitigation
techniques designed to
reduce the number of
Workers’ Compensation
claims.

Packet Page 360

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 217
Packet Page 361

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 218
Management Information
Services
The Technology Maintenance & Replacement Internal
Service Fund’s costs include hardware, software and
service contracts associated with the City’s computers and information technology infrastructure as well as personnel costs for the City’s Information Technology division which resides in the Administrative Services Department. The
Management Information Systems division is responsible for the following:
• Workstation administration
• Server administration
• Network infrastructure administration
• Telecommunication administration and installations
• Cloud services support
• Software and database maintenance and backup
• Asset tracking for IT equipment
• Live streaming and AV production of City meetings
• Technical support for City/PD users and presenters
at public meetings
• Public Wi-Fi administration and support
• Digital file archiving and distribution
Outputs for 2021-2022
 544 IT helpdesk tickets
processed as of April FY21-

22.  443 helpdesk (x6888) calls
received as of April FY21-22.
 Upgraded virtual desktop
servers.
 Installed new enterprise
storage system for citywide
data.
 Deployed laptops to staff for
remote work.
 Installed new projectors in
Council Chamber.
 Setup new remote offices
for FCS staff.

Objectives for 2022-2023
 GroupWise email system
upgrade.
 Virtual server host hardware
upgrades.
 PD mobile computer
upgrades.
 Council Chamber upgrades.
 Virtual desktop
infrastructure updates.

Packet Page 362

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 219
Packet Page 363

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 220
Budget Outlook: As may be seen on the following page the City’s Internal Service Funds have budgeted user charges sufficient to fund the coming year’s operations as well as maintain fund balances equal to approximately 25% of the fiscal year 2022-23 operating expenditures.

As was mentioned previously, revenues for the internal service funds are paid by the departments that participate in the services provided.

Equipment Maintenance: With the fiscal year 2021-22 budget, the equipment maintenance department began a vehicle leasing program with. The first year encountered some setbacks as vehicle availability remained strained due to supply chain issues and demand for vehicles in the market place remained high. Despite the setbacks, the City was able to bring in 20 new leased vehicles and plans to lease 8 more in the coming year. Ultimately, replacing the City’s aging fleet with new lease vehicles will reduce vehicle maintenance costs. The leasing program also allows the City to remain flexible so that when new electric vehicles come to market, staff can act quickly to procure them, without being locked into long term assets. Equipment maintenance costs are allocated to participating departments based on the number of vehicles owned with extra weight given based on the age and type of vehicle.

Self-Insurance: Projected increases in health care costs remain high and are forecast for fiscal year 2022-23 to increase by 7.4%. This represents a slightly lower increase from the previous year’s 8%. Dental and Vision rates are projected to remain flat. Worker’s compensation insurance has more than doubled over the past few years from $1M in fiscal year 2018-2019 to $2.1M projected for fiscal year 2022-23. While this presents a financial strain on the City, finding ways to decrease workers compensations claims is an opportunity for the Self-Insurance fund. Liability insurance is allocated to participating departments based on relative operating budgets. Worker’s compensation insurance is allocated to the participating departments based on the number of employees with extra weight given based on position type and recent departmental trends.

Management Information Systems: The Management Information Systems (IT) fiscal year 2022-23 budget is set to increase $81k or 10% over the previous fiscal year’s projected expenditures. The increase is being driven by a couple of projects including a bulk replacement of police department vehicle computers and technology upgrades to the Council Chambers. Included in the budget is $225k for IT equipment such as servers and other network equipment. IT costs are allocated to participating departments based on the number of network user accounts.

Packet Page 364

INTERNAL SERVICE FUNDS
City of Seaside FY 2022-23 Draft Budget
Page | 221
Beginning Estimated 2022/23 2022/23 2022/23 Estimated
Balance June 30, 2022 Budgeted Net Budgeted June 30, 2023 Fund # Fund Name Fund Type Managing Department July 1, 2021 Fund Balance Revenues Transfers Expenditures Fund Balance *Internal Service Funds:
501 Equipment Maintenance Internal Service Public Works & Engineering 400,887 $ 442,332 $ 652,633 $ - $ 887,928 $ 207,037 $ 502 Self Insurance Internal Service Human Resources & Risk Management 873,286 821,073 3,713,790 - 3,627,962 906,901 503 Management Information Systems Internal Service Finance 412,188 321,406 831,427 - 924,538 228,295 Subtotal Internal Service Funds: 1,686,361 $ 1,584,810 $ 5,197,850 $ - $ 5,440,427 $ 1,342,233 $ Packet Page 365

DEBT SERVICE

DEBT SERVICE
City of Seaside FY 2022/23 Draft Budget
Page | 222
Packet Page 366
Debt Service & Debt Service Funds
Anticipated Long-Term Debt for
2022-2023:
 Fire Engine capital lease
Current Long-Term Debt:
 Pension Obligation Bonds
 Measure X Bonds
 Cutino Park Improvement
Bond
 Golf Course Lease Revenue
Bonds
 Capital Leases
Summary of Services: The City uses Debt Service Funds to account for the payment and accumulation of resources related to general long-term debt principal and interest. The City currently maintains three Debt Service Funds. Additionally, the City has long-term debt that is accounted for within the fund that issued the debt.

In accordance with SB 1029, the City has adopted a Debt Policy. The policy states the purposes for which debt proceeds may be used, the types of debt that may be issued, the relationship of the debt to, and integration with, the capital improvement program or budget, the policy goals related to the City’s planning goals and objectives, and the internal control procedures implemented to ensure the proceeds of a proposed debt issuance will be directed to the intended use.

DEBT SERVICE
City of Seaside FY 2022/23 Draft Budget
Page | 223
Packet Page 367
Funding Source Issue Date Maturity Date Interest Rate

GENERAL FUND
Tax Pension Obligation Bond 12/1/2007 6/1/2025 5.06 - 5.50% $2,115,000 690,000.00 $ $ 115,986.60 $ 2,900.00 $ 808,886.60 $ 1,425,000.00 PGE On Bill Financing 7/1/2019 4/1/2030 0 $117,756 22,801.08 $ -$ -$ 22,801.08 $ $ 94,954.52 Capital Lease - Energy Project 12/14/2016 12/14/2031 3.23% $355,990 31,589.92 $ $ 11,118.40 -$ 42,708.32 $ $ 324,400.03 Capital Lease - Ladder Truck 12/27/2017 12/27/2027 2.591% $522,025 99,132.60 $ $ 63,387.50 -$ 162,520.10 $ $ 422,891.98 Capital Lease - 2017 Vactor & Patch Truck 8/8/2017 8/8/2024 2.567% 139,754.38 $ $ 61,120.83 $ 3,002.26 -$ 64,123.09 $ $ 78,633.56 Capital Lease - 2017 Pick-up Trucks 8/8/2017 8/8/2022 2.402% 2,053.38 $ $ 2,053.38 $ 12.31 -$ 2,065.69 $ $ - Total General Fund Debt $3,252,578 $906,698 $193,507 $1,103,105 $2,345,880

WATER ENTERPRISE FUND
Interfund loan from General Fund 4/15/2021 6/30/2024 0.38% $38,000 38,000.00 $ $ 142.50 $ 38,142.50 $ - Capital Lease - 2017 Pick-up Trucks 8/8/2017 8/8/2022 2.402% 1,348.30 $ $ 1,348.30 $ 8.09 -$ 1,356.38 $ $ - GOLF COURSE FUND Golf Lease Revenue Bond 12/14/2006 8/1/2037 6.70 - 7.125% $2,930,000 130,000.00 $ $ 208,762.50 $ 2,350.00 $ 341,112.50 $ 2,800,000.00 Total Enterprise Fund Debt $2,969,348 $169,348 $208,913 $380,611 $2,800,000

PRIVATE PURPOSE TRUST FUNDS
2014 Tax Allocation Bond 12/23/2014 8/1/2033 3.25 - 5.00% $1,740,000 115,000.00 $ $ 63,387.50 $ 1,875.00 $ 180,262.50 $ 1,625,000.00 Total Private Purpose Trust Fund Debt $1,740,000 $115,000 $63,388 $180,263 $1,625,000

SANITATION DISTRICT
Capital Lease - 2017 Pick-up Trucks 8/8/2017 8/8/2022 2.402% $ 312.58 $ 312.58 $ 1.87 -$ $ 314.45 $ - Total Sanitation District Debt $313 $313 $2 $314 $0 OTHER FUNDS Measure X Bond 10/10/2018 5/1/2047 3.00 - 5.00% $10,330,000 245,000.00 $ $ 394,700.00 $ 1,750.00 $ 641,450.00 $ 1,085,000.00 Cutino Park Improvement Bond 10/10/2018 5/1/2038 3.00 - 5.00% $4,490,000 200,000.00 $ $ 174,368.76 $ 1,750.00 $ 376,118.76 $ 4,290,000.00 Capital Lease - 2017 Vactor & Patch Truck 8/8/2017 8/8/2024 2.567% $50,439 $22,059 $1,084 -$ 23,142.95 $ $ 28,379.99 Capital Lease - 2017 Pick-up Trucks 8/8/2017 8/8/2022 2.402% 3,108.80 $ $ 3,108.80 $ 18.64 -$ 3,127.45 $ $ - Total Other Fund Debt $14,873,548 $470,168 $570,171 $1,043,839 $5,403,380 Total Debt $22,835,787 $1,661,527 $1,035,980 $2,708,132 $12,174,260 Debt Service Summary Balance 6/30/2022 Principal
Payment FY 22/23 Balance 6/30/2023
Interest Expense FY 22/23 Est. Fees FY 22/23 Total Due FY 22/23

DEBT SERVICE
City of Seaside FY 2022/23 Draft Budget
Page | 224
Packet Page 368
GENERAL FUND: 2007 TAX PENSION OBLIGATION BOND
$6,880,000.00
City of Seaside 2007 A
Taxable Pension Obligation Bonds
SEAS407ATPO
Date: December 1, 2007
Interest: Semiannual each December and June, commencing December 1, 2007. Interest accrues at 5.06 –

5.50%.

Maturity: June 1, 2025
Rating: Moody’s Investors Service, Inc. and Standard & Poor’s Rating Services have assigned the ratings of “Aaa” and “AAA”, respectively, to the Bonds
Purpose: To fund the City’s unfunded pension obligation to the California Public Employee’s Retirement System.

Security: The obligation is secured and payable primarily from the City’s General Fund and is taxable.

Covenants*: Optional Redemption: The Series A-1 Current Interest Bonds maturing on or before June 1, 2017, will not be subject to optional redemption. The bonds maturing on June 1, 2022 are subject to optional redemption prior to maturity at the option of the Authority, or in part on any date at a redemption price equal to the greater of (1) 100% of principal to be redeemed or (2) present value of the remaining debt service discounted at Treasury Rate plus 12.5 basis points, plus accrued and unpaid interest on the redeemable Term Bonds being redeemed to the date fixed for redemption.

Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2022/23 Payments $ 690,000.00 $ 115,986.60 $ 805,986.60 $ 2,900.00 $ 808,886.60 Fiscal Year Principal Sinking Fund Interest Total
FY 07-08 $ 55,000.00 $ 414,453.61 $ 469,453.61
FY 08-09 $ 120,000.00 $ 366,449.60 $ 486,449.60
FY 09-10 $ 140,000.00 $ 360,377.60 $ 500,377.60
FY 10-11 $ 170,000.00 $ 353,279.60 $ 523,279.60
FY 11-12 $ 195,000.00 $ 344,626.60 $ 539,626.60
FY 12-13 $ 225,000.00 $ 334,623.10 $ 559,623.10
FY 13-14 $ 260,000.00 $ 323,013.10 $ 583,013.10
FY 14-15 $ 295,000.00 $ 309,519.10 $ 604,519.10
FY 15-16 $ 335,000.00 $ 293,943.10 $ 628,943.10
FY 16-17 $ - $ 375,000.00 $ 276,188.10 $ 651,188.10
FY 17-18 $ - $ 420,000.00 $ 256,050.60 $ 676,050.60
FY 18-19 $ - $ 465,000.00 $ 233,496.60 $ 698,496.60
FY 19-20 $ - $ 515,000.00 $ 208,526.10 $ 723,526.10
FY 20-21 $ 570,000.00 $ 180,870.60 $ 750,870.60
FY 21-22 $ - $ 625,000.00 $ 150,261.60 $ 775,261.60
FY 22-23 $ - $ 690,000.00 $ 115,986.60 $ 805,986.60
FY 23-24 $ 680,000.00 $ 78,147.00 $ 758,147.00
FY 24-25 $ 745,000.00 $ 40,855.80 $ 785,855.80
$ 3,110,000.00 $ 3,770,000.00 $ 4,640,668.41 $ 11,520,668.41

DEBT SERVICE
City of Seaside FY 2022/23 Draft Budget
Page | 225
Packet Page 369
STREETS FUND: 2018 MEASURE X BOND
$11,050,000
City of Seaside
2018 Lease Revenue Bond
Measure X Road Improvements
Date: October 10, 2018
Interest: Semiannual each April and December, commencing April 15, 2019. Interest accrues at 3.00% -

5.00%.

Maturity: May 1, 2047
Rating: Standard & Poor’s Rating Services have assigned the ratings of “AA-” to the Bonds.

Purpose: Proceeds from the bond will be used to (1) finance the costs of rehabilitation, reconstruction, preservation, and improvement of public streets and roadways within the corporate limits of the City and (2) pay costs of issuance of Measure X Bonds. The final phase of projects using bond proceeds was fiscal year 2021-2022.

Security: The funding source for debt service payments is Measure X tax revenue received by the City.

Covenants*: N/A
Debt Service:
*Additional Covenants may apply. Please contact the City Finance Department for more information.

Principal Interest Total Est. Fees Total Payment
FY 2022/23 Payments $ 245,000.00 $ 394,700.00 $ 639,700.00 $ 1,750.00 $ 641,450.00 Fiscal Year Principal Interest Total
FY 18-19 $ 30,000.00 $ 233,746.25 $ 263,746.25
FY 19-20 $ 225,000.00 $ 417,750.00 $ 642,750.00
FY 20-21 $ 230,000.00 $ 411,000.00 $ 641,000.00
FY 21-22 $ 235,000.00 $ 404,100.00 $ 639,100.00
FY 22-23 $ 245,000.00 $ 394,700.00 $ 639,700.00
FY 23-24 $ 255,000.00 $ 384,900.00 $ 9,830,000.00
FY 24-25 $ 270,000.00 $ 372,150.00 $ 9,560,000.00
FY 25-26 $ 285,000.00 $ 358,650.00 $ 9,275,000.00
FY 26-27 $ 295,000.00 $ 344,400.00 $ 8,980,000.00
FY 27-28 $ 310,000.00 $ 329,650.00 $ 8,670,000.00
FY 28-29 $ 325,000.00 $ 314,150.00 $ 8,345,000.00
FY 29-30 $ 345,000.00 $ 297,900.00 $ 8,000,000.00
FY 30-31 $ 355,000.00 $ 287,550.00 $ 7,645,000.00
FY 31-32 $ 365,000.00 $ 276,900.00 $ 7,280,000.00
FY 32-33 $ 375,000.00 $ 265,493.76 $ 6,905,000.00
FY 33-34 $ 390,000.00 $ 253,306.26 $ 6,515,000.00
FY 34-35 $ 400,000.00 $ 240,143.76 $ 6,115,000.00
FY 35-36 $ 415,000.00 $ 226,643.76 $ 5,700,000.00
FY 36-37 $ 430,000.00 $ 212,118.76 $ 5,270,000.00
FY 37-38 $ 445,000.00 $ 197,068.76 $ 4,825,000.00
FY 38-39 $ 460,000.00 $ 180,937.50 $ 4,365,000.00
FY 39-40 $ 475,000.00 $ 163,687.50 $ 3,890,000.00
FY 40-41 $ 495,000.00 $ 145,875.00 $ 3,395,000.00
FY 41-42 $ 515,000.00 $ 127,312.50 $ 2,880,000.00
FY 42-43 $ 535,000.00 $ 108,000.00 $ 2,345,000.00
FY 43-44 $ 555,000.00 $ 87,937.50 $ 1,790,000.00
FY 44-45 $ 575,000.00 $ 67,125.00 $ 1,215,000.00
FY 45-46 $ 595,000.00 $ 45,562.50 $ 620,000.00
FY 46-47 $ 620,000.00 $ 23,250.00 $ - $ 11,050,000.00 $ 7,172,008.81 $ 136,241,296.25