Seaside City Council
February 6, 2025

A G E N D A

CITY OF SEASIDE REGULAR MEETING
CITY COUNCIL/SUCCESSOR 440 HARCOURT AVE (COUNCIL CHAMBER) AGENCY TO THE Thursday, February 6, 2025
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. ___________________________________________________________________________________ _________________________________________________________________________________

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City Council REGULAR Meeting February 6, 2025 5:00 PM Agenda Page 2

1. CALL TO ORDER

2. ROLL CALL – ESTABLISHMENT OF QUORUM
Ian N. Oglesby
David R. Pacheco
Alexis Garcia-Arrazola
Rita Burks
Alex Miller
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. CLOSED SESSION
Pursuant to Government Code Section 54956 et seq., the City Council and Successor Agency to Redevelopment Agency may adjourn to a Closed Session to consider specific matters dealing with litigation, certain personnel matters, property negotiations or to confer with the City Attorney. Public comments on these items are taken after being read by the City Attorney. For the public record, please state your name.

A. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE 54956.9 (D)(2)
Two Matters of Potential Litigation

6. 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.

7. 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.

A. SEASIDE CITY NEWS BROADCAST OF UPCOMING CITYWIDE EVENTS AND

COMMUNITY ANNOUNCEMENTS

8. PRESENTATIONS
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City Council REGULAR Meeting February 6, 2025 5:00 PM Agenda Page 3 A. RECEIVE UPDATE ON THE 2024 CAL FRESH ENROLLMENT IN THE CITY OF

SEASIDE (ASSISTANT CITY MANAGER, DAN MEEWIS)
B. FINANCIAL REPORT UPDATE (FINANCE DIRECTOR, JESSICA RILEY) C. PUBLIC SAFETY ANNUAL CRIME REPORT (POLICE CHIEF NICK BORGES)

9. CONSENT AGENDA
A. APPROVE MINUTES FROM JANUARY 9, JANUARY 10, AND JANUARY 16, 2025
RECOMMENDATION: Approve minutes as presented in the agenda packet.

B. APPROVE A FEE WAIVER FROM HINDU TEMPLE OF MONTEREY

PENINSULA FOR THE USE OF THE LAGUNA GRANDE HALL AND KITCHEN FOR THEIR DIWALI CELEBRATION NIGHT EVENT ON OCTOBER 11, 2025 RECOMMENDATION: Approve the fee waiver request from the Hindu Temple of Monterey Peninsula.

C. APPROVE APPOINTMENTS TO THE HOMELESS COMMISSION, ART AND

HISTORY COMMISSION, AND THE COMMISSION ON JOBS,

OPPORTUNITIES & BUSINESSES IN SEASIDE
RECOMMENDATION: Approve the appointment of Joseph Ruffin to the Homeless Commission, Kathleen Hughes to the Homeless Commission, Julie Ann Hughett to the Art and History Commission, Pai Venegas to CJOBS, and Ethelyn Thomas to the Art and History Commission.

D. ACCEPT AND FILE THE FISCAL YEAR ENDING JUNE 30, 2024 ANNUAL

COMPREHENSIVE FINANCIAL REPORT, THE GOVERNANCE LETTER AND

THE GANN LIMIT REPORT FOR THE CITY OF SEASIDE
RECOMMENDATION: Receive and accept the June 30, 2024 Annual Comprehensive Financial Report, the Governance Letter and the Gann Limit Report for the City of Seaside.

E. ADOPT A RESOLUTION CANCELING THE SEASIDE MUNICIPAL WATER

SYSTEM TO MARINA COAST WATER DISTRICT INTERTIE PROJECT AND CONSTRUCTION CONTRACT IN THE AMOUNT OF $304,817.00
RECOMMENDATION: Adopt a resolution canceling the Seaside Municipal Water System (SMWS) Connection to Marina Coast Water District Intertie Project, cancelling the construction contract with Anderson Pacific Engineering, cancelling the associated professional services agreements for engineering, project management and inspection, and directing the Finance Director to transferring $116,203.00 back to the Seaside Municipal Water System (SMWS) fund and return all remaining project funds to the accounts they were sourced from.

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City Council REGULAR Meeting February 6, 2025 5:00 PM Agenda Page 4 F. ADOPT A RESOLUTION AMENDING THE FY 2024-2025 CAPITAL

IMPROVEMENT PROGRAM TO INCLUDE THE ADA CURB RAMP

IMPROVEMENT PROJECT AND APPROPRIATING COMMUNITY
DEVELOPMENT BLOCK GRANT FUNDS IN THE AMOUNT OF $340,000.00

FROM THE SAN PABLO BRIDGE PROJECT TO THE ADA CURB RAMP

IMPROVEMENT PROJECT
RECOMMENDATION: Adopt a resolution amending the FY 24-25 Capital Improvement Program to include the ADA Curb Ramp Improvements Project and appropriating the Community Development Block Grant (CDBG) funds in the amount of $340,000.00 from the San Pablo Bridge Project to the ADA Curb Ramp Improvement Project.

G. ADOPT A RESOLUTION APPROVING A PROJECT SPECIFIC MAINTENANCE

AGREEMENT WITH THE STATE OF CALIFORNIA DEPARTMENT OF

TRANSPORTATION FOR THE FORTAG TRAIL PROJECT
RECOMMENDATION: Adopt a resolution authorizing the City Manager to execute the Project Specific Maintenance Agreement with the State of California Department of Transportation for the FORTAG Project.

H. ADOPT A RESOLUTION APPROVING A SUBDIVISION IMPROVEMENT AGREEMENT AND FINAL SUBDIVISION MAP FOR PHASE 4 OF THE

ENCLAVE
RECOMMENDATION: Adopt a resolution approving the Enclave Phase 4 Final Subdivision Map and Subdivision Improvement Agreement.

I. ADOPT A RESOLUTION TO MODIFY THE FEE FOR WATER RELEASE

PERMITS FOR ACCESSORY DWELLING UNITS TO BE NO CHARGE
RECOMMENDATION: Adopt a resolution to set the amount of water permit fees to no charge.

J. ADOPT A RESOLUTION AUTHORIZING THE MODIFICATION OF THE

POSITION ALLOCATION LIST AND COMPENSATION PLAN TO ADD THE

POSITION OF ENGINEER INSPECTOR AND APPROVE JOB DESCRIPTION

OF ASSISTANT CITY MANAGER-COMMUNITY SERVICES AND ADD TO THE

CITY'S CLASSIFICATION PLAN
RECOMMENDATION: Adopt a resolution to modify the Position Allocation List and Classification Plan to reflect the organizational changes to add one full time Engineer Inspector and approve the job description for Assistant City ManagerCommunity Services and delete Recreation Director.

K. ADOPT A RESOLUTION APPROVING THE APPLICATION FOR BUILD GRANT FUNDS THROUGH U.S. DEPARTMENT OF TRANSPORTATION FOR

THE BROADWAY AVENUE COMPLETE STREET CORRIDOR

IMPROVEMENTS PROJECT
RECOMMENDATION: Adopt a resolution approving the application for BUILD grant funds.

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City Council REGULAR Meeting February 6, 2025 5:00 PM Agenda Page 5 L. APPROVE REQUEST TO MODIFY THE SCHEDULE OF PERFORMANCE

EXTENDING THE DATE TO CLOSE A HOTEL CONSTRUCTION LOAN FOR THE GRAND HYATT HOTEL TO APRIL 30, 2025. THIS ITEM IS EXEMPT FROM CEQA PURSUANT TO 15061(C)(3)
RECOMMENDATION: Consider request to extend the date to close a Hotel Construction loan to April 30, 2025.

10. BUSINESS ITEMS
A. ADOPT A RESOLUTION AWARDING A CONSTRUCTION CONTRACT TO RANDAZZO ENTERPRISES INC. FOR THE DEMOLITION OF THE CAMPUS TOWN PHASE 1B SITE (FORMER FORT ORD MILITARY RESERVATION - BURGER KING SITE) IN AN AMOUNT NOT TO EXCEED $1,326,129.00 RECOMMENDATION: Adopt a resolution:

1. Approving the plans and specifications for the Fort Ord Military Reservation Property Deconstruction and Demolition Project - Phase 1B;

2. Awarding a construction agreement to Randazzo Enterprises Inc. for an amount not to exceed $1,326,129.00;

4. Establishing a 25% construction contingency in the amount of $331,532.25, for a total project construction amount not to exceed of $1,657,661.25; and

5. Authorizing the City Manager to execute the construction agreement, and approve any amendments, extensions, and change orders until completion of the project in accordance with the plans and specifications up to the total project construction amount.

11. COUNCIL MEMBER REQUESTS
A. NEW COUNCIL MEMBER REQUESTS
B. FOLLOW UP ON PREVIOUS REQUESTS

1. Ways to collaborate with Monterey Bay Union Football Club (Miller)

2. Re-affirming the city’s status as a Sanctuary City (Garcia-Arrazola)

3. Highlighting a “Know Your Rights” training (Oglesby)

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

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.

13. CLOSED SESSION
Pursuant to Government Code Section 54956 et seq., the City Council and Successor Agency to Redevelopment Agency may adjourn to a Closed Session to consider specific matters dealing with litigation, certain personnel matters, property negotiations or to confer with the City Attorney. Public comments on these items are taken after being read by the City Attorney. For the public record, please state your name.

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City Council REGULAR Meeting February 6, 2025 5:00 PM Agenda Page 6 A. CONFERENCE WITH REAL PROPERTY NEGOTIATORS PURSUANT TO GOVERNMENT CODE 54956.8
Property: The Property Commonly Referred to As Campus Town (Property bounded by Highway 1/1st Avenue, 7th Avenue, Lightfighter/Colonel Durham Street, and Gigling)
Agency Negotiators: City Manager, et. al
Negotiating Parties: KBB Seaside Venture, et. al. and City of Seaside Under Negotiation: Price, terms of payment or both
B. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE 54956.9 (D)(2)
Two Matters of Potential Litigation

14. ADJOURNMENT
Next Regularly Scheduled Meeting:

February 20, 2025
5:00 p.m.

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.

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DRAFT MINUTES

CITY OF SEASIDE SPECIAL MEETING
CITY COUNCIL/ SUCCESSOR 440 HARCOURT AVE
AGENCY TO THE Thursday, January 9, 2025
REDEVELOPMENT AGENCY 5:00 PM

1. CALL TO ORDER
Mayor/Chair Oglesby called the meeting to order at 5:00 p.m.

2. ROLL CALL – ESTABLISHMENT OF QUORUM
PRESENT: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco ABSENT: None

3. PLEDGE OF ALLEGIANCE
The pledge was led by Mayor Pro Tem/Vice Chair Pacheco.

4. PUBLIC COMMENT
None

5. CLOSED SESSION
City Attorney Sheri Damon read the closed session item and did not anticipate any report out.

PUBLIC COMMENT: None
A. PUBLIC EMPLOYMENT PURSUANT TO GOVERNMENT CODE SECTION 54957
Position: City Manager Recruitment
No report.

6. ADJOURNMENT
With no further business, the meeting adjourned at 8:11 p.m.

Respectfully submitted,
_________________________ _________________________
Dominique L. Davis, City Clerk Ian N. Oglesby, Mayor
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DRAFT MINUTES

CITY OF SEASIDE SPECIAL MEETING
CITY COUNCIL/ SUCCESSOR 440 HARCOURT AVE
AGENCY TO THE Friday, January 10, 2025
REDEVELOPMENT AGENCY 10:30 AM

1. CALL TO ORDER
Mayor/Chair Oglesby called the meeting to order at 10:30 p.m.

2. ROLL CALL – ESTABLISHMENT OF QUORUM
PRESENT: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco ABSENT: None

3. PLEDGE OF ALLEGIANCE
The pledge was led by Council/Agency Member Garcia-Arrazola.

4. PUBLIC COMMENT
None

5. CLOSED SESSION
City Attorney Sheri Damon read the closed session items and did not anticipate a report.

PUBLIC COMMENT: None
A. PUBLIC EMPLOYMENT PURSUANT TO GOVERNMENT CODE SECTION 54957
Position: City Manager Recruitment
No report.

6. ADJOURNMENT
With no further business, the meeting adjourned at 4:54 p.m.

Respectfully submitted,
_________________________ _________________________
Dominique L. Davis, City Clerk Ian N. Oglesby, Mayor
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DRAFT MINUTES

CITY OF SEASIDE REGULAR MEETING
CITY COUNCIL/ SUCCESSOR 440 HARCOURT AVE
AGENCY TO THE Thursday, January 16, 2025
REDEVELOPMENT AGENCY 5:00 PM

1. CALL TO ORDER
Mayor/Chair Oglesby called the meeting to order at 5:00 p.m.

2. ROLL CALL – ESTABLISHMENT OF QUORUM
PRESENT: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco ABSENT: None

3. INVOCATION AND PLEDGE OF ALLEGIANCE
A moment of silence was held for invocation. The pledge was led by Council/Agency Member Burks.

4. REVIEW OF AGENDA
No changes.

5. CLOSED SESSION
A. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE 54956.9 (d)(2)
One Matter of Potential Litigation
City Attorney Sheri Damon read the closed session items and did not anticipate a report.

PUBLIC COMMENT: None

6. PUBLIC COMMENT
Tiffinie Meyer, Davey Myers, Dianne Nielson, Roelof Wijbrandus, Ray Riordan, Lora James, Lynda Cunningham, Bobby Maxwell

7. PUBLIC AGENCY COMMUNICATIONS
A. SEASIDE CITY NEWS BROADCAST OF UPCOMING CITYWIDE EVENTS

AND COMMUNITY ANNOUNCEMENTS
• The Central California Small Business Development Center, in a collaboration with Nurture, has created a 12-week Childcare Business Program. Along with free online training, the course offers business advising services, and a $1000 start-up Packet Page 9
Thursday, January 16, 2025 City Council REGULAR Meeting Page 2 grant upon completion! To learn more about this exciting program, visit bit.ly/smallbizchildcare.
• Seaside’sTiny Tot University is NOW ENROLLING! Classes are offered on a firstcome, first-serve basis, so, call 831-899-6823 NOW to set up an interview. • Everyone’s Harvest, in partnership with Farms Together, is offering FREE boxes of produce at the Seaside Farmer’s Market every Thursday! All area residents with lower socio-economic status are welcome to participate - bring proof of MediCal, EBT, or WIC in order to do so. Please note that the NEW time for produce box distribution is 5 PM to 7 PM, Laguna Grande Park.
• Monterey Peninsula Engineering continues to work on the Storm Drain Grate Upgrade Project Phase 2 for the City of Seaside. This project includes replacing 69 existing damaged or non-compliant storm grates with new bicycle-compliant ones.

During construction, traffic and pedestrian control may be in place for public safety. For project updates, visit the Construction Updates page of the City’s website.
• The Engineering and Public Works Department would like to announce several bid opportunities for work in the City of Seaside. There is a demo project on former Ft. Ord, an on-call contract for Architects, an RFP for Street and Traffic Light Maintenance, and a Kitchen Renovation project for the Seaside Fire Station. For more information on these, and future projects, search “Bids & Proposals” on the City’s Website.
• Marina Landscape Incorporated has begun the construction of the Fremont Medians Renovation Project for the City of Seaside! The project construction will include gravel, mulch, planting, and irrigation improvements to the existing medians on Fremont Boulevard from Kimball Avenue to the Monterey Road/Highway 1 intersection. Traffic and pedestrian control may be in place for public safety. For project updates, visit the Construction Updates page of the City’s website.
• Monterey Peninsula Engineering continues the construction of the Lincoln Cunningham Park Phase 1 Arterial Trail Project for the City of Seaside. This project includes the construction of a concrete multi-use path through LincolnCunningham Park from San Pablo Avenue to Lincoln Street; pedestrian paths from the new multi-use path to Yerba Buena Court, Lindberg Court, and Serape Court; storm drainage improvements; curb ramp retrofits; one on-street accessible parking stall, and seeing for erosion control. The Project is expected to be completed in early 2025.
• The Central Coast Small Business Development Center is offering a number of opportunities for resources, grants, and workshops tailored to help local entrepreneurs! Visit centralcoastsbdc.com for more information. • Monday, January 20th, the Monterey County Black Caucus and the City of Seaside present the 2025 MLK Day Parade! The Meetup will be at the corner of Obama Way and Noche Buena at 11 AM, with the walk to Oldemeyer Center beginning at noon.
• The Friends of Seaside Parks Association is having several workdays all over the city this January. Saturday, the 18th, FOSPA will be at Mescal Neil Park, and, the 25th, they’ll be at Beta Park. For more information, including future dates and locations, visit FriendsOfSeasideParks.org.

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Thursday, January 16, 2025 City Council REGULAR Meeting Page 3 • Friday, February 7th, the Seaside Recreation Department presents this year’s An Evening With My Gal Father-Daughter Dance! This event runs from 6:30 – 8:30 PM, in Laguna Grande Hall at Oldemeyer Center. Admission is $10 for Father & Daughter, $5 for each additional Adult, and $3 for each additional child. For more information, 831-899-6800.

8. PRESENTATIONS
A. FIREWORKS ACTIVITY AND UPDATE (CITY ATTORNEY SHERI DAMON) A presentation reviewing the enforcement summary of the number of citations issued since 2019 – 2024, and the amount collected each of those years; the 2023 and 2024 statistics for citations, past due, appeals, dismissals, paid and pending hearings; the status of collections were reviewed and the city’s application and acceptance in the Franchise Tax Board Revenue Intercept Program. Continuous improvements include the convening a FADE (Fireworks Action Deterrent Enforcement) Team to address the fireworks program.

B. DOULA HUB PROGRAM (STEPHANIE ALFARO, PARENTING CONNECTION

OF MONTEREY COUNTY, COMMUNITY & PROVIDER OUTREACH

COORDINATOR)
A presentation reviewing doula services and support available through the program were reviewed, and a birth fair on May 4 in Salinas was announced.

9. CONSENT AGENDA
Item 9G was pulled from the consent agenda.

PUBLIC COMMENT: Lynda Cunningham
On motion by Council/Agency Member Garcia-Arrazola, and second by Council/Agency Member Burks, and carried by the following vote, the City Council/Successor Agency moved to approve the consent agenda as presented.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
A. APPROVE MAYOR'S YOUTH FUND CONTRIBUTION REQUEST OF
$3,000.00 FROM SEASIDE HIGH SCHOOL BOYS SOCCER TO ASSIST

WITH THE COST WITH PRACTICE EQUIPMENT AND TEAM APPAREL
ACTION: APPROVED
B. APPROVE MAYOR'S YOUTH FUND CONTRIBUTION REQUEST OF
$3,000.00 FROM SEASIDE HIGH SCHOOL MUSIC DEPARTMENT TO
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 4

ASSIST WITH THE COST FOR TRANSPORTATION TO SONOMA STATE

UNIVERSITY
ACTION: APPROVED
C. APPROVE MAYOR'S YOUTH FUND CONTRIBUTION REQUEST OF
$1,500.00 FROM CENTRAL COAST BOMBERS BASEBALL TO ASSIST WITH

THE COSTS FOR TRAVEL, LODGING, AND TOURNAMENT FEES
ACTION: APPROVED
D. APPROVE A CO-SPONSORSHIP AND FEE WAIVER REQUEST FROM DELTA SIGMA THETA SORORITY, INC. FOR USE OF OLDEMEYER CENTER FOR TWO COMMUNITY EVENTS IN 2025: A HEALTH CONFERENCE AND THE

ANNUAL JABBERWOCK PAGEANT & YOUTH ON PARADE EVENT IN THE AMOUNT OF $1,496.25
ACTION: APPROVED
E. ENVIRONMENTAL SERVICES COOPERATIVE AGREEMENT (ESCA)

REPORT COVERING ACTIVITIES FROM OCTOBER THROUGH DECEMBER 2024
ACTION: APPROVED
F. REVIEW AND ACCEPT ANNUAL REPORT ON USE OF DEVELOPMENT

IMPACT FEES
ACTION: ACCEPTED
G. ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE

A FACILITY USE AGREEMENT WITH SEASIDE PONY BASEBALL AND SOFTBALL FOR THEIR 2025 SEASON, AND AUTHORIZE WAIVING THE

FEES ASSOCIATED WITH THE USE OF THE SOPER, RUBIO AND CUTINO BASEBALL FIELDS, FOR THE AMOUNT OF $84,457.50
PUBLIC COMMENT: Ray Riordan, Bobby Maxwell, Lynda Cunningham, Lora James, Vincent Money, Pastor Ronald Britt
On motion by Council/Agency Member Miller and second by Mayor Pro Tem/Vice Chair Pacheco, and carried by the following vote, the City Council/Successor Agency moved to authorize a facility use agreement with Seaside Pony Baseball and Softball, and waiving fees associated with the use of the baseball fields.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 5 ACTION: ADOPTED RESO #25-01
H. ADOPT A RESOLUTION APPROVING AN AMENDMENT TO THE

PROFESSIONAL SERVICE AGREEMENT WITH PAVEMENT ENGINEERING INC. FOR CONSTRUCTION MANAGEMENT SERVICES FOR THE 2024 HOT

SPOT PAVEMENT REPAIR PROJECT FOR AN AMOUNT NOT TO EXCEED $58,900.00
ACTION: ADOPTED RESO #25-02
I. ADOPT A RESOLUTION APPROVING AN AMENDMENT TO THE

PROFESSIONAL SERVICE AGREEMENT WITH CALIFORNIA PREMIER

RESTORATION FOR ON-CALL PROPERTY CLEAN-UP SERVICES FOR AN AMOUNT NOT TO EXCEED $33,440.77
ACTION: ADOPTED RESO #25-03
J. ADOPT A RESOLUTION APPROVING THE SPECIFICATIONS FOR THE 2025 GENERAL BUILDING ON CALL CONTRACT, AWARDING A NOT-TOEXCEED CONSTRUCTION CONTRACT TO THE TWO (2) LOW BIDDERS PUEBLO CONSTRUCTION INC, AND PRO-EX CONSTRUCTION INC. WITH AN ANNUAL FUNDING LIMIT OF $1,000,000.00 AND DIRECTING THE

PUBLIC WORKS DIRECTOR TO AUTHORIZE INDIVIDUAL WORK ORDERS ACTION: ADOPTED RESO #25-04
K. ADOPT A RESOLUTION APPROVING THE SPECIFICATIONS FOR THE 2025 GENERAL ENGINEERING ON CALL CONTRACT, AWARDING A NOTTO-EXCEED CONSTRUCTION CONTRACT TO THE TWO (2) LOW BIDDERS THE DON CHAPIN CO INC., AND A TEICHERT & SON, INC. WITH AN ANNUAL FUNDING LIMIT OF $1,000,000.00 AND DIRECTING THE

PUBLIC WORKS DIRECTOR TO AUTHORIZE INDIVIDUAL WORK ORDERS ACTION: ADOPTED RESO #25-05
L. ADOPT A RESOLUTION APPROVING THE FINAL MAP FOR PHASE 1

WITHIN THE CAMPUS TOWN SPECIFIC PLANNING AREA, SUBDIVISION IMPROVEMENT AGREEMENT FOR PHASE 1A; AND ANNUAL REVIEW OF

THE DEVELOPMENT AGREEMENT
ACTION: ADOPTED RESO #25-06
M. ADOPT A RESOLUTION TO MODIFY THE POSITION ALLOCATION LIST TO

ADD ONE ADMINISTRATIVE ANALYST I AND APPROVE COMPENSATION

PLANS FOR THE POSITION
ACTION: ADOPTED RESO #25-07
N. ADOPT A RESOLUTION APPROVING AN AMENDMENT TO THE
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 6

PROFESSIONAL SERVICES AGREEMENT WITH BELLINGER FOSTER

STEINMETZ FOR THE TRAIL MAINTENANCE STRATEGY FOR PERMITS

AND CONTINGENCY AND AUTHORIZING THE CONTRACT VALUE TO BE

INCREASED BY TWENTY ONE THOUSAND FOUR HUNDRED EIGHTY NINE DOLLARS ($21,489.00) TO BE FUNDED BY THE MONTEREY PENINSULA REGIONAL PARK DISTRICT ($7,163.00), CITY OF SEASIDE ($7,163.00), AND THE CITY OF MONTEREY ($7,163.00)
ACTION: ADOPTED RESO #25-08
O. ADOPT A RESOLUTION AWARDING A CONTRACT FOR THE POLICE DEPARTMENT FLOORING INSTALLATION TO BEREMAN CARPETS, INC.

FOR AN AMOUNT NOT TO EXCEED $57,000.00
ACTION: ADOPTED RESO #25-09

10. PUBLIC HEARING
A. ADOPT A RESOLUTION APPROVING FIRST SUBSTANTIAL AMENDMENT TO THE FY2024-2025 ANNUAL ACTION PLAN FOR THE COMMUNITY

DEVELOPMENT BLOCK GRANT (CDBG) PROGRAM
Administrative Analyst Haroon Noori provided a presentation that reviewed the ineligibility of the $340,000 allocation for the San Pablo Bridge demolition and reconstruction project, and it is necessary to reallocate and spend those funds prior to May 2, 2025.

PUBLIC COMMENT: Lynda Cunningham, Jennie Reese, Ray Riordan On motion by Mayor Pro Tem/Vice Chair Pacheco and second by Council/Agency Member Burks and carried by the following vote, the City Council/Successor Agency moved to approve the amendment to the FY24/25 Annual Action Plan for the CDBG Program.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
ACTION: ADOPTED RESO #25-10

11. BUSINESS ITEMS
A. ADOPT A RESOLUTION AUTHORIZING PAYMENT TO MCSIG
(MUNICIPALITIES COLLEGES SCHOOLS INSURANCE GROUP) FOR THE AMOUNT OF $307,312.10 AND AUTHORIZE THE FINANCE DIRECTOR TO APPROPRIATE FUNDS WITHIN THE 24-25 ANNUAL BUDGET
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 7 Human Resource Specialist Melissa Failuaga provided a presentation providing an update to the Medicare insurance payment, which concluded in a refund payment to the city of $480,134.78, and reviewing the request for payment to MCSIG.

PUBLIC COMMENT: None
On motion by Mayor Pro Tem/Vice Chair Pacheco and second by Council/Agency Member Burks and carried by the following vote, the City Council/Successor Agency moved to authorize payment to MCSIG for $307,312.10.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
ACTION: ADOPTED RESO #25-11
B. ADOPT A RESOLUTION APPROVING THE PLANS AND SPECIFICATIONS FOR THE 2024 HOT SPOT PAVEMENT REPAIR PROJECT AND AWARDING A CONSTRUCTION AGREEMENT TO JV LUCAS PAVING INC. FOR AN AMOUNT NOT TO EXCEED $614,032.50 AND TOTAL PROJECT

CONSTRUCTION COST INCLUDING CONTINGENCY OF AN AMOUNT NOT TO EXCEED $706,137.38
Public Works Director/City Engineer Thomas Korman introduced the item and the consultant Joe Ririe of Pavement Engineering, Inc. A presentation was provided that reviewed the city’s pavement system, presented the 2024 hot spot repair project for award, and a review proposed 2025 pavement project options.

PUBLIC COMMENT: Lynda Cunningham
On motion by Council/Agency Member Miller and second by Mayor Pro Tem/Vice Chair Pacheco and carried by the following vote, the City Council/Successor Agency moved to approve the 2024 hot spot pavement repair project and awarding a construction agreement to JV Paving, Inc.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
ACTION: ADOPTED RESO #25-12
C. ADOPT A RESOLUTION APPROVING ADDITIONAL SCOPE OF WORK AND

CONTRACT AMENDMENT FOR A PLAYGROUND AT LINCOLN
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 8 CUNNINGHAM PARK (PHASE 1 - ARTERIAL TRAIL PROJECT) FOR AN AMOUNT NOT TO EXCEED $742,800.00
Senior Civil Engineer Andreas Baer provided a presentation of the concept plan for Lincoln Cunningham park, and the proposed additional scope of work that would include install underground utilities below hardscaped areas, complete the 5-13 year old play areas, construct central plaza, build hardscape around 2-5 old play area, building hardscape for fitness area, and authorize additional construction building.

On motion by Mayor Pro Tem/Vice Chair Pacheco and second by Council/Agency Member Garcia-Arrazola and carried by the following vote, the City Council/Successor Agency moved to approve the additional scope of work and contract amendment for a playground at Lincoln Cunningham Park.

RESULT: 5-0-0-0
AYES: Burks, Garcia-Arrazola, Miller, Oglesby, Pacheco
NOES: None
ABSTAIN: None
ABSENT: None
ACTION: ADOPTED RESO #25-13

12. COUNCIL MEMBER REQUESTS
A. NEW COUNCIL MEMBER REQUESTS

1. Discuss possible ways to collaborate with Monterey Bay Union Football Club (Miller)

2. Discuss and re-affirm the city’s status as a Sanctuary City (Garcia-Arrazola)

3. Discuss highlighting a “Know Your Rights” training (Oglesby) B. FOLLOW UP ON PREVIOUS REQUESTS
None.

13. CITY ATTORNEY, CITY MANAGER, CITY COUNCIL AND MAYOR COMMENTS

AND REPORTS ON COMMITTEE ASSIGNMENTS
Reports provided.

14. CLOSED SESSION
City Attorney Sheri Damon read the closed session items and did not anticipate a report.

PUBLIC COMMENT: None
A. PUBLIC EMPLOYMENT PURSUANT TO GOVERNMENT CODE SECTION 54957
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Thursday, January 16, 2025 City Council REGULAR Meeting Page 9 Position: City Manager Recruitment
B. CONFERENCE WITH REAL PROPERTY NEGOTIATORS PURSUANT TO GOVERNMENT CODE 54956.8
Property: The Property Commonly Referred to As Campus Town (Property bounded by Highway 1/1st Avenue, 7th Avenue, Lightfighter/Colonel Durham Street, and Gigling)
Agency Negotiators: City Manager, et. al
Negotiating Parties: KBB Seaside Venture, et. al. and City of Seaside Under Negotiation: Price, terms of payment or both
C. CONFERENCE WITH REAL PROPERTY NEGOTIATORS PURSUANT TO GOVERNMENT CODE SECTION 54956.8:

Property: Golf Course Hotel parcel located at 1 McClure Way, Seaside, CA 93955 Agency Negotiators: City Manager and City Attorney
Negotiating Parties: City of Seaside and KDG
Under Negotiation: Price, Terms of Payment, or both
D. CONFERENCE WITH LEGAL COUNSEL PURSUANT TO GOVERNMENT CODE 54956.9 (d)(2)
Two Matters of Potential Litigation

15. ADJOURNMENT
With no further business, the meeting adjourned at 10:36 p.m.

Respectfully submitted,
_________________________ _________________________
Dominique L. Davis, City Clerk Ian N. Oglesby, Mayor
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CITY OF SEASIDE

STAFF REPORT
Item No.: 9.B.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Dan Meewis, Recreation Director
DATE: February 6, 2025
SUBJECT: APPROVE A FEE WAIVER FROM HINDU TEMPLE OF MONTEREY

PENINSULA FOR THE USE OF THE LAGUNA GRANDE HALL AND

KITCHEN FOR THEIR DIWALI CELEBRATION NIGHT EVENT ON
OCTOBER 11, 2025

RECOMMENDATION
Approve the fee waiver request from the Hindu Temple of Monterey Peninsula.

BACKGROUND
The Hindu Temple of Monterey Peninsula is a non-profit organization and they are requesting a fee waiver to help cover the costs associated with their annual Diwali Celebration Night on Saturday, October 11, 2025, from 12:00 p.m. to 11:00 p.m. in the Laguna Grande Hall at the Oldemeyer Center.

Staff recommends that the fees be waived for the rental cost of the facility and that the organization provide liability coverage and pay only the non-refundable portion of the deposit of $98.25 which goes into the building maintenance fund.

The Hindu Temple of Monterey Peninsula has received a fee waiver for their Diwali Celebration annually since 2018.

FISCAL IMPACT
The approximate fees which are applicable to this request are:

Laguna Grande Hall Fee 11 Hours @ $56.25 $618.75
Deposit Non-Refundable Portion $ 98.25
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Item No. 9.B. Page 2 of 2
TOTAL $717.00
Should the City Council approve the request with the staff recommendation to waive all rental fees but require payment for the insurance and the non-refundable deposit only, the fiscal impact is $618.75.

ATTACHMENTS

1. Hindu Temple of Monterey Peninsula Fee Waiver - Diwali Celebration Night 2025

2. Hindu Temple of Monterey Peninsula - 501(C)(3)
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
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CITY OF SEASIDE

STAFF REPORT
Item No.: 9.C.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Dominique Davis, City Clerk
DATE: February 6, 2025
SUBJECT: APPROVE APPOINTMENTS TO THE HOMELESS COMMISSION,

ART AND HISTORY COMMISSION, AND THE COMMISSION ON

JOBS, OPPORTUNITIES & BUSINESSES IN SEASIDE

RECOMMENDATION
Approve the appointment of Joseph Ruffin to the Homeless Commission, Kathleen Hughes to the Homeless Commission, Julie Ann Hughett to the Art and History Commission, Pai Venegas to CJOBS, and Ethelyn Thomas to the Art and History Commission.

BACKGROUND
The Mayor appoints members to the City's Boards, Commissions and Committees, which serve as advisory boards to the City Council. The purpose of the advisory boards is to supplement the City Council's skills and abilities to help guide the organization toward its mission. They also serve as an important link between the City Council and the Community by providing direct involvement in policy-making and communication of vital information.

The Mayor makes appointments to these advisory boards, while the City Manager designates Department Heads or other staff members to serve as staff liaisons that regularly attend meetings and provide technical support.

The Mayor has made the following appointments:

Applicant Advisory Body
Joseph Ruffin Homeless Commission
Kathleen Hughes Homeless Commission
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Item No. 9.C. Page 2 of 2
Julie Ann Hughett Art & History Commission
Pai Venegas Commission on Jobs,
Opportunities & Businesses in
Seaside
Ethelyn Thomas Art & History Commission

FISCAL IMPACT
None

ATTACHMENTS

1. Appointee Application - Joseph N. Ruffin

2. Appointee Application - Kathleen A Hughes

3. Appointee Application - Julie Ann Hughett

4. Appointee Application - Pai Venegas

5. Appointee Application - Ethelyn Thomas
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
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CITY OF SEASIDE

STAFF REPORT
Item No.: 9.D.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Jessica Riley, Finance Director
DATE: February 6, 2025
SUBJECT: ACCEPT AND FILE THE FISCAL YEAR ENDING JUNE 30, 2024

ANNUAL COMPREHENSIVE FINANCIAL REPORT, THE

GOVERNANCE LETTER AND THE GANN LIMIT REPORT FOR THE

CITY OF SEASIDE

RECOMMENDATION
Receive and accept the June 30, 2024 Annual Comprehensive Financial Report, the Governance Letter and the Gann Limit Report for the City of Seaside.

BACKGROUND
The City of Seaside Annual Comprehensive Financial Report for the year ending June 30, 2024 is complete and audited. The auditors have given the City a clean opinion on the financial statements.

A copy of the City's report is attached to this agenda item. Also attached are the Gann Limit Report and the Governance Letter.

The firm Maze and Associates, from Pleasant Hill, California performed the City's audit for the year ending June 30, 2024.

The City's Finance Director will provide a brief presentation on the financial results presented in the Annual Comprehensive Financial Report.

FISCAL IMPACT
The cost of the annual audit is included in the annual budget.

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Item No. 9.D. Page 2 of 2

ATTACHMENTS

1. Annual Comprehensive Financial Report FY 2024

2. Gann Limit FY 2024

3. Governance Letter FY 2024

4. Memo on Internal Controls FY 2024
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
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Annual Comprehensive
Financial Report
Prepared by the Finance Department
City of Seaside, California
For the Fiscal Year Ended June 30, 2024
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CITY OF SEASIDE
Table of Contents
Year Ended June 30, 2024

INTRODUCTORY SECTION
Letter of Transmittal ........................................................................................................ 1 Government Finance Officers Association Certificate of Achievement for Excellence in Financial Reporting ............................................................................... 6 Organizational Chart ....................................................................................................... 7 Directory of City Officials ................................................................................................. 8

FINANCIAL SECTION
Independent Auditors' Report ....................................................................................... 11 Management's Discussion and Analysis ....................................................................... 17 Basic Financials Statements:

Statement of Net Position ......................................................................................... 31 Statement of Activities .............................................................................................. 32 Fund Financial Statements:

Governmental Funds
Balance Sheet ..................................................................................................... 36 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position - Governmental Activities .......... 37 Statement of Revenues, Expenditures, and Changes in Fund Balances ............ 38 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Government- Wide Statement of Activities - Governmental Activities ..................................... 39 Proprietary Funds
Statement of Fund Net Position .......................................................................... 40

Statement of Revenues, Expenses, and Changes in Fund Net Position ............ 41 Statement of Cash Flows .................................................................................... 42

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CITY OF SEASIDE
Table of Contents (Continued)
Year Ended June 30, 2024
Fiduciary Funds

Statement of Fiduciary Net Position .................................................................... 44 Statement of Changes in Fiduciary Net Position ................................................. 45 Notes to Basic Financial Statements ........................................................................ 49 Required Supplementary Information:

Budgetary Comparison Schedules
General Fund ......................................................................................................... 98 FORA Blight Removal-Bond Fund ....................................................................... 100 Schedule of Changes in the Net OPEB Liability and Related Ratios ...................... 101 Schedule of the City's Proportionate Share of the Net Pension Liability ................. 102 Schedule of Pension Contributions – Cost Sharing Plans ...................................... 103 Schedule of Changes in Net Pension Liability and Related Ratios – PARS ........... 104 Schedule of PARS Contributions ............................................................................ 106

Note to Required Supplementary Information ......................................................... 107 Supplementary Information:

Budgetary Comparison Schedule
Transportation Capital Projects Fund ................................................................... 110 Measure X Bond Fund ......................................................................................... 111 Nonmajor Governmental Funds
Fund Descriptions ................................................................................................ 115 Combining Balance Sheet .................................................................................... 121 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................................................................................ 128 Budgetary Comparison Schedules ....................................................................... 135

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CITY OF SEASIDE
Table of Contents (Continued)
Year Ended June 30, 2024
Internal Service Funds
Fund Descriptions ................................................................................................ 159 Combining Statement of Net Position .................................................................. 160 Combining Statement of Revenues, Expenses, and Changes in Net Position .... 161 Combining Statement of Cash Flows ................................................................... 162 Custodial Funds
Fund Descriptions ................................................................................................ 163 Combining Statement of Fiduciary Net Position ................................................... 164 Combining Statement of Changes in Fiduciary Net Position ............................... 165

STATISTICAL SECTION (UNAUDITED)
Statistical Section Overview .................................................................................... 168 Net Position by Component .................................................................................... 169 Changes in Net Position .......................................................................................... 170 Fund Balances – Governmental Funds ................................................................... 172 Changes in Fund Balances – Governmental Funds ............................................... 173 Governmental Funds – Revenues by Source ......................................................... 174 Governmental Funds – Taxes by Type ................................................................... 175 Assessed Valuation, Tax Rates, and Tax Levies .................................................... 176 Principal Property Tax Payers ................................................................................. 177 Taxable Sales by Category ..................................................................................... 178 Top 25 Sales Tax Producers ................................................................................... 179 Direct and Overlapping Property Tax Rates ........................................................... 180 Property Tax Levies and Collections ....................................................................... 181 Legal Debt Margin Information ................................................................................ 182 Ratios of Total Debt Outstanding ............................................................................ 183 Packet Page 46

CITY OF SEASIDE
Table of Contents (Continued)
Year Ended June 30, 2024
Direct and Overlapping Bonded Debt ..................................................................... 184 Demographic and Economic Statistics .................................................................... 185 Full Time Equivalent City Employees by Function .................................................. 186 Capital Assets and Operating Indicators by Function/Program .............................. 187 Miscellaneous Statistics .......................................................................................... 188 Packet Page 47

INTRODUCTORY SECTION
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FINANCE DEPARTMENT
440 Harcourt Avenue Telephone (831) 899-6718
Seaside, CA 93955 Fax (831) 394-8646
January 24, 2025
To the Honorable Mayor, Members of the City Council and Citizens of the City of Seaside:

I am pleased to present the Annual Comprehensive Financial Report (ACFR) of the City of Seaside for the Fiscal Year July 1, 2023 through June 30, 2024. This report is intended to present information that goes beyond the basic financial statements that are required by generally accepted accounting principles. It is addressed to the City’s governing body and its citizens; however, it also provides information to creditors, investors, and other interested parties.

For readers interested in a more detailed review of the City’s financial statements, the Management’s Discussion and Analysis (MD&A) is included in this report. The MD&A reports on the financial highlights of the City and provides additional analysis on the variances and trends reported as part of the financial statements. The MD&A provides a roadmap for the financial statements and related notes.

The City of Seaside’s management team is responsible for the accuracy of the information contained in this report, the adequacy of its disclosures, and the fairness of its presentation. We believe the data, as presented, is accurate in all material respects, it is presented in a manner to fairly set forth the financial position and results of operations of the City, and all disclosures necessary to provide the reader with the information needed to get a full understanding of the City’s financial affairs have been provided. To provide a reasonable basis for making these representations, the City has established a system of internal controls designed to protect the City’s assets from loss, identify and record transactions accurately, and to compile the information necessary to produce financial statements in conformity with generally accepted accounting principles.

The City’s auditors, Maze and Associates, a firm of licensed certified public accountants, performed an independent audit of the financial statements. They expressed an opinion that the City’s financial statements for the Fiscal Year 2023-2024 are fairly stated and in compliance with accounting principles generally accepted in the United States. This conclusion is the most favorable opinion and is commonly known as an unmodified or clean opinion. The auditor’s letter is included in this report.

CITY PROFILE
The City of Seaside is a general-law City incorporated on October 13, 1954. The City elects a Mayor every four years; four Council Members are elected at-large and serve overlapping four-year terms. The City operates under a council-manager form of government. The City Manager is appointed by the City Council and serves as the chief administrative officer and is responsible for administration of the City affairs, dayto-day operations, and implementation of Council policies. The City Attorney is also appointed by the City Council. The City’s fiscal year begins on July 1 and ends on June 30 of the following year.

The City of Seaside is located in Monterey County, California, on the Monterey Bay approximately 120 miles south of San Francisco. The City has a land area of 9.75 square miles and a population of 34,270. 1 Packet Page 50
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, also once part of the Fort Ord military base. These courses are now open to the public and host to PGA Tour events, including the 2012 PGA Professional National Championship.

Seaside’s local economy includes tourism generated by the Monterey Bay, attractions along the Central Coast, and California State University Monterey Bay (CSUMB). The City is also home to a regional auto sales and services mall that provides significant income to the City and creates employment opportunities in Seaside. Unique eateries have become prominent in the City, drawing customers from as far away as the Bay Area.

The climate is a cool Mediterranean type, strongly influenced by the prevailing winds from the west, which blow over the Pacific Coast's cool ocean currents from Alaska. 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.

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.

ECONOMIC CONDITION AND OUTLOOK
Since California declared an end to the COVID-19 State of Emergency on February 28, 2023, the Federal Reserve has worked to address persistent inflation through a series of interest rate hikes. These actions appear to be having the desired effect of slowing inflation and bringing the economy closer to a "soft landing." However, the outlook beyond fiscal year 2023-24 remains cautious, as the economy is experiencing slower growth prospects. Despite ongoing challenges, the U.S. economy has proven resilient.

After a period of high inflation, largely driven by pandemic-era stimulus totaling approximately $6 trillion and supply chain disruptions, inflation has cooled significantly. As of September 2024, the 12-month CPI growth slowed to 2.4%, down from 3.7% in September 2023, and down from 8.2% in 2022, signaling progress in controlling inflation. The Federal Reserve's efforts to manage inflation with interest rate hikes appear to be working, though rates remain slightly above the target inflation rate of 2%.

The labor market shows signs of cooling, with a slight uptick in unemployment; however, the rate remains relatively low. Employment numbers have been revised downward, but there have been no significant increases in layoffs or unemployment claims. Despite a softer job market, wages are growing faster than inflation, and household net worth remains high, supporting consumer spending. California’s unemployment rate has risen in line with national trends, but this increase remains gradual and manageable. Overall, the economy continues to expand, driven by strong consumer spending and business investment. The risk of a recession has diminished somewhat, but many economists remain cautious, anticipating potential challenges in 2025. Despite this, the economy’s resilience in the face of global uncertainty offers a sense of cautious optimism moving forward.

At the local level, Seaside’s economy continues to show mixed results as it adjusts to emerging postpandemic trends. The city’s unemployment rate, which decreased significantly from a peak of 19.0% in April 2020 to a low of 2.0% in May 2022, has steadily increased to 4.0% as of September 2024. This uptick 2 Packet Page 51
reflects broader trends in the labor market, where signs of slowing are particularly evident in sectors such as automobile sales.

Seaside’s sales tax receipts have shown a moderate decline in fiscal year 2023-24. The city saw a 1.9% decrease in sales tax receipts from April through June 2024 compared to the same period in 2023, with a more significant 5.6% drop after adjusting for reporting anomalies. A notable contributor to this decline has been the 15.7% decrease in local auto sales, mirroring broader statewide trends. However, some sectors, such as fuel-service stations, have seen growth due to rising prices.

On a more positive note, Seaside’s tourism sector continues to recover strongly. Transient Occupancy Tax (TOT) collections have rebounded from pandemic-era lows, reaching approximately $4.4 million by the end of fiscal year 2023-24, matching pre-pandemic levels. This recovery signals ongoing resilience in the local hospitality industry, even as economic uncertainties persist.

While larger sectors like auto sales and tourism have shown resilience, many smaller businesses in Seaside are still facing significant challenges. Staffing shortages, wage pressures, and supply chain disruptions continue to strain these businesses, and inflationary pressures are likely to persist in the short term.

The City remains vigilant in monitoring the Federal Reserve’s actions, inflation trends, and the broader economic environment to adapt its fiscal strategies. City staff will continue to assess the local economy's health and adjust forecasts as needed. A clearer picture of the City’s financial outlook is likely to emerge at the mid-year budget review in early March of 2025.

STRATEGIC DIRECTION, MAJOR INITIATIVES AND PROJECTS
The City Council last met with staff late in 2022 to update the priorities and strategic direction for the City to ensure that the progress and growth seen over the last year continues into the future. The revised strategic plan was finalized in early 2023 and included in the City’s fiscal year 2023-24 budget document.

The City’s ability to accomplish its strategic direction will lead to increased fiscal stability, well defined workloads for City staff, and enhanced services for the community.

In recognition of the need to focus on the City’s priority services and invest resources in areas that will help advance the City over the long-term, the City Council established strategic priorities for FY2022-23 that included:
 Effective, Accessible Governance
 Vibrant Local Economy
 Diverse & Inclusive Community
 Enhanced Physical Infrastructure & Abundant Water Supply  Community Safety & Quality of Life
The City Council will meet with staff again in February 2025 in order to develop an updated strategic plan that will provide guidance on priorities beyond FY 2024-2025.

In addition to the strategic planning between the City Council and the staff, the City of Seaside’s strategic outlook is driven by several major development projects that are poised to enhance both the local economy and the City’s infrastructure. Key projects include the Seaside Resort on Bayonet and Blackhorse Golf Course, Campus Town, and the Main Gate project, which will bring a new Superior Courthouse to the area.

The Seaside Resort Development and Campus Town will significantly contribute to increasing sales tax, 3 Packet Page 52
property tax, and transient occupancy taxes, further bolstering the city’s revenue base. Additionally, an Apartment project, known as the Seagrove Apartments, is also expected to be completed in early 2025, providing much-needed workforce housing. Completion of these projects will provide jobs, housing, resources, and revenue to the City of Seaside.

The City also works with the Monterey County Convention & Visitors Bureau 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.

FINANCIAL INFORMATION
Relevant Financial Policies
The City Council has established three reserve policies to address operational needs – Capital Reserve, Special Reserve, and Emergency Reserve. Each reserve has a distinct purpose and funding level.

The Capital Reserve is to be used to fund capital purchases or projects on an emergency basis. 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 five percent of operating expenditures.

In order to address extraordinary items that may arise from time to time, the City Council has established a Special Reserve fund. The fund is to have a year-end balance of not less than ten percent of operating expenditures.

The Emergency/Contingency Reserve has been established by City Council to provide the City with reserve funds to address potential non-budgeted emergencies that may occur to include weather related, economic, major equipment or facility failures, and other unforeseen events. The reserve is maintained to have a year-end minimum balance of not less than fifteen percent of the year-end operating expenditures.

Historically, the City reserves have dipped below the established level as the City recovered from the pre2010 economic downturn. During FY2020-21, the City was able to bring reserve balances on par with adopted policy levels. At the time the fiscal year 2023-24 budget was adopted it was not anticipated that any draw on reserves would be necessary. The reserves of course are maintained for unforeseen circumstances.

In fiscal year 2023-24 the legal level of budgetary control (i.e. the level at which expenditures cannot exceed the budgeted amount) was at the fund and department level.

Accounting System
The City’s accounting records for 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. Expenditures are recorded when the goods or services are received and the liabilities incurred. Accounting records for the City’s proprietary activities are maintained on a full accrual basis, with revenues recognized when earned and expenses recorded when incurred.

In maintaining the City’s accounting system, the adequacy of internal controls is considered. Internal controls are designed to provide a reasonable assurance related to the safeguarding of assets, as well as to ensure the reliability of financial records and maintain accountability for assets. The concept of 4 Packet Page 53
reasonable assurance recognizes that the cost of a control should not outweigh the benefit derived. This cost / benefit analysis requires ongoing estimates and judgments by City management. It is believed that the City’s current system of internal accounting controls adequately safeguard assets and provide reasonable assurance that financial transactions are properly recorded.

Prior Year Certificate of Achievement for Excellence in Financial Reporting Government Finance Officers Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Seaside for its annual comprehensive financial report for the fiscal year ended June 30, 2023. This was the fifth consecutive year that the government has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a government must publish an easily readable and efficiently organized annual comprehensive financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements. A Certificate of Achievement is valid for a period of one year only. We believe that our current comprehensive annual financial report continues to meet the Certificate of Achievement Program’s requirements and we are submitting it to GFOA to determine its eligibility for another certificate.

ACKNOWLEDGEMENTS
The preparation of this ACFR represents the culmination of a concerted team effort by the Finance Department. Each member of the department has my sincere appreciation for their contributions. In addition, appreciation goes to the staff in all City departments who assisted with the information needed for the annual audit and preparation of this report. This report is representative of the staff’s ongoing commitment to provide excellent service to the City of Seaside residents.

In closing, the City Finance Department would like to extend thanks and gratitude to the Mayor, City Council, and the City Manager for their stewardship and commitment to ensuring the long-term fiscal health of the City. Their leadership and guidance are essential in protecting Seaside’s quality of life and moving the City forward to achieve the community’s vision.

Respectfully submitted,
Jessica Riley
Finance Director
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Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Seaside
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2023
Executive Director/CEO
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CITY OF SEASIDE

ORGANIZATIONAL CHART
Mayor &
Citizens of
Seaside
City Council
City Manager
City Attorney
Assistant City
Manager
City Clerk
Planning
Commission
Neighborhood
Improvement Commission
Recreation & Parks
Commission
Environmental Committee
Homeless Committee
Traffic Advisory Committee
Art and History
Commission
Community
Safety
Advisory
Commission
Commission on Jobs
Opportunities & Business
Fire
Police
Finance/
Information
Services
Community,
Housing &
Economic
Development
Public
Works/
Engineering
Recreation Human
Resources/
Risk Mgmt.

Building
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CITY COUNCIL
Ian Oglesby, Mayor
Dave Pacheco, Mayor Pro-Tempore
Alexis Garcia-Arrazola, Rita Burks, Alex Miller

ADMINISTRATIVE OFFICER
Acting City Manager……………………………………………….………..……… Nick Borges City Attorney ……………………………….………………………….………..….. Sheri Damon City Clerk .................................................................................................. Dominique Davis Acting Finance Director….……………………………......................................... Jessie Riley Chief Building and Code Enforcement Officer..……..…………………………......…. Vacant Chief of Police .................................................................................................. Nick Borges Community, Housing & Economic Development Director……………………..…..… Vacant Fire Chief .................................................................................................... Mary Gutierrez Human Resources Director/Risk Manager.............................................................. Vacant Public Works Director ….……..….……..…………………………………………. Nisha Patel Recreation Services Director ........................................................................Daniel Meewis 8 Packet Page 57

FINANCIAL SECTION
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INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
City of Seaside, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Seaside, California (City), as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the Table of Contents.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2024, and the respective changes in financial position and, where applicable, cash flows thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 11 Packet Page 60
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.

In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks.

Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit. 12 Packet Page 61
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and other required supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information included in the annual report. The other information comprises the Introductory Section and Statistical Section listed in the Table of Contents, but does not include the basic financial statements and our auditor’s report thereon. Our opinions on the basic financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon.

In connection with our audit of the basic financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the basic financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 13 Packet Page 62
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 6, 2025, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control over financial reporting and compliance.

Pleasant Hill, California
January 6, 2025
14 Packet Page 63
MANAGEMENT’S DISCUSSION AND ANALYSIS
Packet Page 64
Packet Page 65

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
As the management of the City of Seaside (City), we offer readers of the City’s financial statements this discussion and analysis of the financial activities of the City for the year ended June 30, 2024. Please read this overview in conjunction with the basic financial statements and the accompanying notes to those financial statements.

FINANCIAL HIGHLIGHTS
Citywide
 The total net position of the City increased over the course of the fiscal year by $1.6 million to $193.8 million. The net position of governmental activities increased by $1.4 million, or approximately 1% from the previous year net position, and the net position of business-type activities increased by $167 thousand, or 2%.
 Total City revenues were $56.9 million in fiscal year 2023-2024, a decrease of $1.2 million or 2% from fiscal year 2022-2023.
 Total City expenses were $55.3 million in fiscal year 2023-2024, which was an increase of $9.3 million or 20% from fiscal year 2022-2023.

Fund Basis
 The City’s General Fund reported a fund balance at June 30, 2024 of $44.1 million, a decrease of $3.7 million or 8% from the prior year balance. This decline was driven by funding for capital improvement projects from unassigned fund balance. Of the total fund balance, $10.1 million is in a non-spendable form, $4.0 million is restricted, $19.4 million is committed, $45 hundred is assigned, and $7.6 million is unassigned. These restrictions and commitments of fund balance do not significantly restrict the availability of resources for ongoing uses; there is sufficient unassigned fund balance, 18% of total fund balance.
 General Fund revenues, including transfers and other financing sources in were $47.8 million in fiscal year 2023-2024.
 Total General Fund expenditures, including transfers out, were $50.9 million in fiscal year 2023- 2024.

THE FINANCIAL STATEMENTS
This discussion and analysis are intended to serve as an introduction to the City’s basic financial statements. The basic financial statements are comprised of three components: 1) government-wide financial statements, 2) fund financial statements, and 3) notes to the financial statements. The report also contains supplementary information.

Government-Wide Financial Statements
These financial statements include all of the activities of the City and its component units using the integrated approach as prescribed by Governmental Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements – Management’s Discussion and Analysis – for State and Local Governments. They present the financial picture of the City from the economic resources measurement focus using the accrual basis of accounting. They are designed to provide readers with a broad overview of the City’s finances, in a manner similar to private-sector businesses. They present governmental activities and business-type activities separately. These statements include all assets of the City (including infrastructure) as well as all liabilities (including long-term debt). 17 Packet Page 66

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
The government-wide financial statements are comprised of the statement of net position and the statement of activities. The statement of net position and the statement of activities report information about the City as a whole and about its activities. These statements include all assets and deferred outflows of resources and liabilities and deferred inflows of resources of the City using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year’s revenues and expenses are taken into account regardless of when cash is received or paid.

These two statements report the City’s net position and changes in them. Net position is the difference between assets and deferred outflows of resources and liabilities and deferred inflows of resources, which is one way to measure the City’s financial health, or financial position. Over time, increases or decreases in the City’s net position are one indicator of whether its financial health is improving or deteriorating.

In the statement of net position and the statement of activities, we separate the City activities into two categories. The governmental activities include the City’s basic services, including General Government, Public Safety, Recreation, Public Works, and Community Development. Property and sales taxes, user fees, interest income, franchise fees, and state and federal grants finance these activities. The business-type activities include the City’s Water System and the Golf Course. These services are supported by charges paid by users based on the amount of the service they use.

Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. These fund financial statements include statements for each of the three categories of activities – governmental, proprietary, and fiduciary. The governmental funds are prepared using the current financial resources measurement focus and modified accrual basis of accounting. The proprietary funds are prepared using the economic resources measurement focus and the accrual basis of accounting. The fiduciary funds are custodial funds, which only report a statement of fiduciary assets and liabilities and are prepared using the economic resources measurement focus.

The fund financial statements provide detailed information about each of the City’s most significant funds, called major funds, not the City as a whole. Major funds present the major activities of the City for the year. The major funds may change from year to year as a result of changes in the City’s major activities. Other funds are required to be established by State law and by bond covenants. In addition, management may establish funds to help it control and manage money for particular purposes or to show that it is meeting legal responsibilities for using certain taxes, grants, and other money.

Governmental Funds – Most of the City’s basic services are reported in governmental funds, which focus on how money flows into and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modified accrual basis of accounting, which means the fund only measures current financial resources and uses. Capital assets and other long-term assets and long-term liabilities are not presented in the governmental fund financial statements. The City’s major governmental funds as of June 30, 2024, are the General Fund, the FORA Blight Removal Bond Fund, the Transportation Capital Projects Fund and the Measure X Bond Fund.
18 Packet Page 67

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Proprietary Funds – Enterprise and internal service funds are included in the proprietary fund financial statements. These statements are prepared on the full accrual basis of accounting, including all assets and deferred outflows of resources and liabilities and deferred inflows of resources, both current and long-term. The City’s major proprietary funds as of June 30, 2024, are the Water Fund and the Golf Fund.

Fiduciary Funds – Fiduciary funds are used to account for resources held for the benefit of parties outside the government. Fiduciary funds are not reflected in the government-wide financial statements because the resources of those funds are not available to support City programs. The City’s fiduciary funds as of June 30, 2024 are the Seaside County Sanitation District and the Watermaster Fund (Custodial) and the Successor Agency to the City’s Former Redevelopment Custodial Fund (Private Purpose Trust Fund).

Notes to the Financial Statements
The notes to the basic financial statements provide additional information and narrative disclosures that are essential to a full understanding of the data provided in the government-wide and fund financial statements.

Other Information
In addition to the basic financial statements and accompanying notes, this report also presents required supplementary information. The required supplementary information includes 1) funding progress schedules for other postemployment benefits, 2) net pension liability and contribution schedules for pension benefits, 3) budgetary comparison schedules for general and major special revenue funds, and 4) a budgetary information note.

The combining statements for nonmajor governmental funds, internal service funds, and fiduciary funds are presented immediately following the required supplementary information. 19 Packet Page 68

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Table 1
Government-Wide Financial Statements vs. Fund Financial Statements Grid

GOVERNMENT-WIDE FINANCIAL ANALYSIS
Statement of Net Position
Over time, the change in net position may serve as a useful indicator of the City’s financial position. The City’s combined net position as of June 30, 2024, is $193.8 million, an increase of $1.6 million or 1% from the net position of the previous year. The change in net position reflects an increase in expenditures alongside a decline in revenues for fiscal year 2023-2024. The decrease in general revenues was primarily due to a $1.6 million reduction in taxes. A significant portion of this decline resulted from a shift in the timing of property tax revenue distributions, with one payment normally reported in 2023-2024 being recognized in 2022-2023. A smaller portion of the decline stemmed from reduced sales tax collections, particularly in the auto sales sector, which has slowed due to rising interest rates and consumer reluctance to make large purchases. Historically, auto sales account for about 41% of the City’s sales tax revenue and 16% of General Fund revenue. A potential recession could exacerbate these losses, significantly impacting the City’s finances.

On the expenditure side, increases were driven by higher public safety costs, expanded recreation programs, and capital improvements to streets. The $7.3 million increase in public safety expenditures was primarily due to rising personnel costs from cost-of-living adjustments and increasing pension obligations, along with higher capital expenditures for emergency response vehicles, reflecting the Governmental
Fund
Proprie ta ry
Fund
Fiduciary
Fund
Scope The primary government (The
City) and the component units
(Housing Successor Agency
of the Redevelopment Agency
and Financing Authority)
– excludes Fiduciary
Activities.

All activities of the City and the
component units which are not
proprietary or
fiduciary in nature.

Activities the City operates
similar to private business:
• Water Fund,
• Golf Fund.

Accounting for resources held
for the benefit of another party:
• Watermaster,
• Developer Deposits,
• Private- Purpose Trust Fund.

Required Financial
Statements
1) Statement of Net Position
2) Statement of Activities
1) Balance Sheet
2) Statement of Revenues,
Expenditures, and
Changes
in Fund Balances
1) Statement of Net Position
2) Statement of Revenues,
Expenses, and Changes in Fund
Net Position
3) Statement of Cash
Flow s
1) Statement of Fiduciary
Assets and Liabilities
2) Statement of Changes
in Net Position
• Accounting Basis
• Measurement Focus
• Accrual
• Economic Resources
• Modified Accrual
• Current Financial Resources
• Accrual
• Economic Resources
• Accrual
• Economic Resources (no
economic focus
for agency funds)
Asset and Liability
Recognition
All short- term and long- term
capital assets and liabilities.
- Includes infrastructure and
long- term debt.

Only assets expected to be used up
and liabilities that come due during the
year or soon thereafter. No capital
assets or long- term debt included.

All short- term and long- term
capital assets and liabilities.
- Includes infrastructure and
long- term debt.

All short- term and long- term
capital assets and liabilities.
- Includes infrastructure and
long- term debt.

Revenue and Expense
Recognition
All current year's revenues and
expenses, regardless of when
cash is received or paid.

Revenues which are collected during
or within 60- 90 days after year- end.

Expenditures when goods/services
received and payment is due during or
within 60 days after year- end.

All current year's revenues and
expenses, regardless of when
cash is received or paid.

All current year's revenues and
expenses, regardless of when
cash is received or paid.

Features
Gove rnme nt- Wide
Financial
Statements
Fund Financial Statements
20 Packet Page 69

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Statement of Net Position (continued)
City’s commitment to maintaining a effective and reliable fleet. The $1.3 million increase in recreation spending supports the City’s expanded recreational offerings for all age groups. Additionally, the $1.0 million increase in public works was largely due to efforts to enhance street infrastructure management.

The City’s net investment in capital assets of $189.0 million reflects its investment in capital assets such as land, infrastructure, buildings, intangible assets, vehicles, and equipment, minus any related outstanding debt. The change in capital assets in the Governmental activities of $6.0 million reflects current year depreciation expense less additions to capital assets during the 2023-2024 fiscal year.

Table 2
Net Position
(in thousands, rounded)
Statement of Activities
2024 2023 2024 2023 2024 2023
Assets:

Current and Other Assets $ 79,668 $ 80,585 -$ 4,745 -$ 5,127 $ 74,923 $ 75,458 Capital Assets 188,418 183,450 18,810 18,951 207,228 202,401 Total Assets 268,086 264,035 14,065 13,824 282,151 277,859 Deferred Outflow s of Resources
Deferred Outflows - Pension 23,811 23,465 265 242 24,076 23,707 Deferred Outflows - OPEB 461 660 - - 461 660
Total Deferred Outflow of Resources 24,271 24,125 265 242 24,537 24,367 Liabilities:

Long-Term Liabilities 93,376 89,627 3,511 3,531 96,887 93,158 Other Liabilities 5,584 3,569 283 154 5,867 3,723
Total Liabilities 98,960 93,196 3,795 3,685 102,754 96,881 Deferred Inflow s of Resources:

Deferred Inflows - Pension 3,685 5,719 44 56 3,730 5,775 Deferred Inflows - OPEB 571 1460 0 - 571 1,460
Leases related 5853 5,917 0 - 5,853 5,917
Total Deferred Inflow of Resources 10,109 13,096 44 56 10,154 13,152 Net Position:

Net Investment in Capital Assets 171,627 166,931 16,002 16,056 187,628 182,987 Restricted 20,125 19,285 574 574 20,699 19,859
Unrestricted (8,464) (4,348) (6,084) (6305) (14,548) (10,653) Total Net Position $ 183,288 $ 181,868 $ 10,492 $ 10,325 $ 193,780 $ 192,193 Governmental Activities Business-Type Activities Total
21 Packet Page 70

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Statement of Activities
Total City-wide program revenue and general revenue during 2023-2024 was $56.9 million. Total Citywide expenses were $55.3 million. Revenues exceeded expenses by $1.6 million.

Table 3
Changes in Net Position
(in thousands, rounded)
Governmental Activities Business-Type Activities
2024 2023 2024 2023 2024 2023
Revenues:

Program Revenues:

Charges for Services 6,415 $ 5,978 $ 1,598 $ 1,419 $ 8,013 $ 7,397 Operating Grants 3,124 4,280 - - 3,124 4,280
Capital Grants 1,362 1,322 - - 1,362 1,322
General Revenues:

Taxes 42,673 44,317 - - 42,673 44,317
Use of Money and Property 1832 956 (147) -237 1,686 719 Other Revenues 35 102 0 0 35 102
Total Revenues 55,441 56,955 1,451 1,182 56,892 58,137
Expenses:

General Government 4,219 4,072 - - 4,219 4,072
Public Safety 28,939 21,559 - - 28,939 21,559
Recreation 8,289 7,030 - - 8,289 7,030
Public Works 5,565 4,647 - - 5,565 4,647
Community Development 6,213 6,192 - - 6,213 6,192
Enterprise Operations - - 1,285 1,646 1,285 1,646
Interest and Fiscal Charges 796 810 - - 796 810
Total Expenses 54,021 44,310 1,285 1,646 55,305 45,956
Transfers - (1,500) - 1,500 - -
Change in Net Position 1,420 11,145 167 1,036 1,587 12,181 Net Position - Beginning Year 181,868 170,723 10,325 9,289 192,193 180,012 Net Position - End of Year $ 183,288 $ 181,868 $ 10,491 $ 10,325 $ 193,780 $ 192,193 Total
Governmental Activities – In the 2023-2024 fiscal year, City revenues for governmental activities exceeded program expenses by $1.2 million. The largest expense category was Public Safety totaling $28.9 million or 52%. This is an increase from the prior year of about $7.3 million, which was driven increased peronnel costs from cost of living adjustments and rising pension costs, in addition to new emergency vehicle purchases. Recreation expenses were $8.3 million or 15% of total City governmental expenses. Community Development totaled $6.2 million or 11% of total expenses.

Overall, expenses increased $9.3 million. CalPERS investment returns caused the calculation of the City’s pension expense to swing widely on a year over year basis and a large portion of the increase in overall expenditures in fiscal year 2023-2024 were a reversal of a significant decline in the City’s net pension liability calculation in fiscal year 2022-2023. 22 Packet Page 71

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Statement of Activities (continued)
Business-Type Activities – Revenues for business-type activities, which includes activity in the Seaside Municipal Water Utility and the City’s Golf Course, exceeded expenses by $167 thousand which representats a normalization of the net position in Business-Type activities following a one-time transfer of funds from the general fund to the water fund of $1.5 million in fiscal year 2022-2023 for design of a new water well.

FUND FINANCIAL ANALYSIS
The City uses fund accounting to ensure compliance with financial related legal requirements and to provide financial management over certain funds.

Governmental Funds
The focus of the City’s governmental funds is to provide information on near-term inflows, outflows, and balances of spendable resources. Such information is useful in assessing the City’s financial capacity.

In particular, unassigned fund balance may serve as a useful measure of a government’s net resources available for spending at the end of the fiscal year.

As of June 30, 2024, the City’s governmental funds have a combined ending fund balance of $64.7 million. This is a decrease of $3.3 million over the prior fiscal year.

Major Governmental Funds
 General Fund: Total General Fund revenues, excluding transfers, were $47.2 million, which was $1 million more than the original budget primarily due to the combined impact of increased grant revenue and permitting and licensing fees from the City’s development projects. Expenditures were $44.6 million, excluding transfers, compared to the original budget of $46.1 million. Net other financing sources and uses of financing total $6.3 million. The General Fund fund balance declined by $3.7 million to $44.1 million during 2023-2024. This is a decrease of 1%.  FORA Blight Removal Fund; In fiscal year 2019-2020 the City received grant funds for the removal of blight and remediation activity on former Ft. Ord properties within Seaside. Grant revenue received was $6.7 million. Work began in fiscal year 2021-2022. Fiscal year 2023- 2024 expenditures were $438 thousand and the year-end fund balance was $4.6 million.  Transportation Capital Projects Fund: Project expenditures for fiscal year 2023-2024 were $2.1 million. The capital projects in this fund are fully funded with revenue from various sources, including the Transportation Agency for Monterey County as well as other State of CA programs. Additionally funding is provided by a Maintenance of Effort (MOE) payment from the City’s general fund. The year-end fund balance was negative $590 thousand.  Measure X Bond Fund: The primary purpose of this fund is to account for bond proceeds issued for street improvements. The bond will be repaid using Measure X tax revenue received by the City. During the course of 2023-2024, the bond debt service payment was $643 thousand.

Fund balance at fiscal year-end was negative $2 thousand. Bond proceeds were fully expended in fiscal year 2022-2023 and going forward this fund will only account for the bond repayment.
 Community Development Block Grant Fund: This fund accounts for any grants from the Federal Community Development Act. It also accounts for outstanding CDBG funded housing loans and 23 Packet Page 72

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Fund Financial Analysis (continued)
rental payments on CDBG properties. Fiscal year 2023-2024 expenditures were $196 thousand and the year-end fund balance was $521 thousand.

Proprietary Funds
As of June 30, 2024, the City’s proprietary funds net position is $12.2 million; unrestricted net position is negative $4.5 million. The balance of net investment in capital assets is $16.2 million. The most significant capital asset is the Golf Course; the value of the Golf Course is $7.5 million net of related debt. The Golf Courses are operated by B&B Golf Course Properties under a lease agreement with the City. A change of ownership occurred early in fiscal year 2021-22.

The proprietary funds net position increased $258 million, which reflects the normal operating activity of the Seaside Municipal Water System and the Golf Course. Furthermore, revenue increases in the Water Fund coupled with decreases in expenses led to a positive operating result of approximately $204 thousand. Depreciation expense is the primary cause of the $37.8 thousand decrease in net position in the Golf Fund.

CAPITAL ASSETS
The capital assets of the City are those assets which are used in the performance of the City’s functions including infrastructure assets. At June 30, 2024, net capital assets of the governmental activities totaled $188.4 million and the net capital assets of the business-type activities totaled $19.0 million. Overall the City’s capital assets increased by $4.9 million. Depreciation on governmental activities capital assets is recognized in the government-wide financial statements and is included in the fund statements for business-type activities.

The increase in capital assets is due to purchases and construction of new capital assets outpacing depreciation. In fiscal year 2023-24, the City purchased 3 emergency vehicles and leased and addition 11 vehicles in the amount of $786 thousand, and received a fire engine on order since fiscal year 2020- 2021 that cost $1 million. Additionally, the total capital projects that were completed and put into service amounted to $5.9 million dollars, while capital projects in process increased by $2 thousand.

Table 4
Capital Assets
(in thousands, rounded)
2024 2023 2024 2023 2024 2023
Land $ 123,808 $ 123,808 $ 8,540 $ 8,540 $132,348 $ 132,348 Construction in Progress 3,221 3,250 31 - 3,252 3,250
Intangible Assets 4,252 4,252 7,563 7,563 11,815 11,815 Structures and Improvements 26,461 21,880 729 4,226 27,190 26,106 Equipment and Vehicles 12,164 15,423 186 272 12,350 15,695 Intangible Assets 8,023 8,023 - - 8,023 8,023
Right to-use leased equipment 4,887 - 68 - 4,955
Land Improvements 3,497 3,497
Infrastructure 95,869 94,156 2,534 2,512 98,403 96,668
Total Assets 278,685 270,792 23,148 23,113 301,832 293,905 Less: Accumulated Depreciation (90,266) (87,342) (4,338) (4,162) (94,604) (91,504) Net Capital Assets $ 188,418 $ 183,450 $ 18,810 $ 18,951 $ 207,228 $ 202,401 Governmental Activities Business-Type Activities Total
Refer to Note 3 – Detailed Notes to All Funds, under Capital Assets, for additional information about the City’s capital assets
24 Packet Page 73

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024

LONG-TERM DEBT
Debt of the governmental activities was approximately $17.5 million as of June 30, 2024, a decline of $1 million as compared to the prior year. Bonds payable decreased according to set re-payment schedules. Leases increased with the lease of a several new fleet vehicles. Business type debt was approximately $2.8 million, a decline compared to the prior fiscal year and only indicating a reduction due to re-payment of bonds.

Table 5
Long-Term Debt
(in thousands, rounded)
2024 2023 2024 2023 2024 2023
Bonds Payable $ 14,876 $ 16,034 $ 2,768 $ 2,895 $ 17,644 $ 18,929 Leases 2,660 2,600 0 0 2,660 2,600
Net LongTerm Debt $ 17,536 $ 18,634 $ 2,768 $ 2,895 $ 20,304 $ 21,529 Governmental Activities Business-Type Activities Total
For a detailed discussion of the activity related to long-term debt, including long-term liability transactions, please refer to the "Notes to the Financial Statements" section, specifically Note 3 section E, which begins on page 70 of this document. This section provides a comprehensive breakdown of long-term debt and related activity.

BUDGETS AND BUDGETARY ACCOUNTING
The Annual Budget assures the efficient, effective, and economic uses of the City’s resources, as well as establishing that the highest priority objectives are accomplished. Through the budget, the City Council sets the direction of the City, allocates its resources, and establishes its priorities. The City uses the following procedures in establishing the budget reflected in the financial statements:

1. Before the beginning of each fiscal year, the City Manager submits to the City Council a proposed budget for the year commencing July 1 and a forecasted budget for the following year.

2. A City Council special study session is conducted at which public comment is accepted and considered.

3. The budget is adopted through passage of a resolution and is published separately.

4. All appropriations are as originally adopted or as amended by the City Council and all unencumbered budgeted amounts lapse at year-end. Multi-year capital budgets are considered an encumbrance and automatically roll forward each year until completion of the project.

5. Legally adopted budget appropriations are set for the General, Special Revenue, Debt Service, and Capital Projects Funds.

6. Budgetary control is at the City Manager level. A Department Head, with City Manager approval, may transfer appropriations within the department and fund. The City Council, by the affirmative vote of three members, may amend the budget to add or delete appropriations, transfer appropriations within a fund, or change appropriations between funds.

7. The legal level of budgetary control (i.e. the level at which expenditures cannot exceed the budgeted amount) is at the fund and department level.
25 Packet Page 74

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
The fiscal year budget for 2023-2024 was adopted in June of 2023. The 2023-2024 General Fund original revenue budget was $46.3 million and the City collected $47.2 million. Tthe city exceeded the original budget by approximately $1 million. The stronger than expected results are primarily attributable to increases in grant revenue and additional revenue from permitting and licensing fees for the City’s development projects. The housing market has remained elevated with housing sales driving valuations higher citywide. Sales taxes have increased in tandem with inflation. The City’s revised expenditure budget was $47.4 million. Actual expenditures were less than the final budget by $2.9 million or 6.6%. The largest savings were from personnel costs ($2.1 million) as the City experienced several vacant positions that were budgeted.

The fiscal year 2023-2024 originally showed a decrease in fund balance of $5.5 million. Actual results however showed a $3.7 million decrease in fund balance.

ECONOMIC FACTORS AND NEXT YEAR’S BUDGET AND FEES
Hdl (The City’s revenue enhancement consultant) reports the national economy grew 2.8% in FY23-24, and projects it will flatten in FY 24-25 to 2.4%. FY 25-26 is expected to slow further to 2.3%. California’s unemployment rate has risen moderately and is expected to increase from 5.3% in FY 24-25 to 5.4% in FY 25-26. The recent year-over-year change is nearly identical to the national average. Statewide Sales & Use Tax growth is epected to turn slightly positive in FY 24-25 at 0.3% before increasing further in FY 25-26 at 2.7%.

Positive local economic factors for fiscal year 2024-2025 include property tax collections that are expected to remain elevated and perhaps grow as housing development adds properties in Seaside and home prices remain elevated. Hotels and Short-term rentals, with an adopted twelve percent (12%) transient occupancy tax (TOT), have recovered to pre-pandemic levels and continue to grow.

Sectors that will likely continue to plateau or decline include cannabis tax and auto sales. The legalization of the cannabis industry under Measure G, as passed by citizens in February 2017, has provided additional revenue through the six percent (6%) cannabis gross receipts tax. The cannabis tax brought in over $1.4 million in FY 2020-21 but plateaued and then declined in fiscal year 2022-23 and fiscal year 2023-2024. This decline is expected to persist as the City Council has begun exploring policies in fiscal year 2024-2025 to limit the number of cannabis businesses operating in the City. Auto sales have declined slightly from pandemic era highs and may decline further as competition for slowing sales may push prices lower and consumers pull back on large purchases amid a slowing economy.

Over the next several years, active economic development strategies are expected to bring growth and development that will improve revenue collections. In addition, the 2024-2025 budget includes continuation of the significant road repair program started in FY 2019-20 as well as a new program for “hot spot” repairs and street repair operating expenditures. These activities represent a significant commitment of resources toward improving the quality of life in Seaside through City investment.

The City is conducting a water rate study in FY 2024-2025 in order to determine the appropriate rate at which City provided water services should be set. The City last increased rates in January 2022. While the 2023-2024 fiscal year realized an increase in charges for services of $179 thousand, the increase is mostly attributed to improved collection procedures and fewer vacant properties during the year. 26 Packet Page 75

CITY OF SEASIDE
MANAGEMENT’S DISCUSSION AND ANALYSIS
YEAR ENDED JUNE 30, 2024
Fiscal year 2024-25 economic indicators show continued growth, although a slowdown is possible. Still, the city faces the following headwinds in the near term:
 Inflation has cooled but remains above the traditional 2% target  High costs of goods and services due to inflation will drive city expenditures higher  CalPERS unfunded liabilities continue to grow
 Risk of an economic slow-down in 2025
 Geopolitical unrest
Despite some headwinds, the FY2024-25 budget includes reserves to meet economic challenges while continuing to provide services that preserve the quality of life for Seaside residents. Furthermore, the surprisingly strong results for past few years indicate the City will likely be able to maintain its reserves in the fiscal year 2025-26 budget cycle.

CONTACTING THE CITY’S FINANCIAL MANAGEMENT
This financial report is designed to provide our residents, taxpayers, customer, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives. If you have questions about this report, or need any additional financial information, contact Jessica Riley, the city’s finance director at 440 Harcourt Avenue, Seaside, CA 93955, by phone at (831) 899-6716 or by email at [email protected].
27 Packet Page 76
Packet Page 77

BASIC FINANCIAL STATEMENTS
Government-Wide Financial Statements
Packet Page 78
Packet Page 79

CITY OF SEASIDE

STATEMENT OF NET POSITION
June 30, 2024
Governmental Business-Type
Activities Activities Total
ASSETS
Cash and investments $ 47,278,713 $ 2,178,882 $ 49,457,595 Restricted Cash and Investments 4,030,440 574,209 4,604,649 Cash with Fiscal Agents 86,637 - 86,637
Accounts Receivable 5,023,756 165,887 5,189,643
Deposits with Others 112 - 112
Due from Other Governments 4,711,996 - 4,711,996
Prepaid Assets 72,373 - 72,373
Internal balances 7,663,998 (7,663,998) -
Loans Receivable 1,598,430 - 1,598,430
Loans receivable from Successor Agency 2,333,431 - 2,333,431 Land Held for Resale 658,068 - 658,068
Leases receivable 6,209,919 - 6,209,919
Capital Assets:

Nondepreciable 131,280,441 16,134,444 147,414,885
Depreciable, Net 57,137,730 2,675,476 59,813,206
Total Assets 268,086,044 14,064,900 282,150,944

DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows - Pension 23,810,870 265,486 24,076,356 Deferred Outflows - OPEB 460,502 - 460,502
Total Deferred Outflows of Resources 24,271,372 265,486 24,536,858

LIABILITIES
Accounts payable 3,001,440 180,271 3,181,711
Salaries and Benefits Payable 589,314 6,005 595,319
Due to Primary Government - - -
Interest Payable 128,316 93,796 222,112
Deposits from Others 166,278 2,992 169,270
Other Liabilities 2,415 - 2,415
Unearned Revenue 1,696,623 - 1,696,623
Noncurrent Liabilities:

Due within One Year 2,025,749 142,137 2,167,886
Due in More than One Year 18,169,386 2,669,391 20,838,777 Total OPEB Liability:

Due in More than One Year 9,758,653 - 9,758,653
Net Pension Liability:

Due in More than One Year 63,421,714 699,949 64,121,663 Total Liabilities 98,959,888 3,794,541 102,754,429

DEFERRED INFLOWS OF RESOURCES
Leases related 5,852,982 - 5,852,982
Deferred Inflows - Pension 3,685,392 44,312 3,729,704
Deferred Inflows - OPEB 571,072 - 571,072
Total Deferred Inflows of Resources 10,109,446 44,312 10,153,758

NET POSITION
Net Investment in Capital Assets 171,626,858 16,001,512 187,628,370 Restricted for:

Community Services 1,941,094 - 1,941,094
Community Development 13,055,636 13,055,636 -
Public Safety 4,848,251 - 4,848,251
Recreation 110,420 - 110,420
Other Purposes 169,381 574,209 743,590
Unrestricted (8,463,558) (6,084,188) (14,547,746)
Total Net Position $ 183,288,082 $ 10,491,533 $ 193,779,615 See accompanying Notes to the Basic Financial Statements. 31 Packet Page 80
Fees, Fines Operating Capital
and Charges Grants and Grants and
Functions/Programs Expenses for Services Contributions Contributions Primary Government:

Governmental activities:

General Government $ 4,219,307 1,426,908.00 $ 50,194 $ - Public Safety 28,938,546 370,930 311,959 89,370
Recreation 8,289,424 - - -
Public Works 5,565,076 2,627,543 1,045,305 1,272,390
Community Development 6,212,801 1,989,545 1,716,450 -
Interest and Fiscal Charges 795,626 - - -
Total Governmental Activities 54,020,780 6,414,926 3,123,908 1,361,760 Business-Type activities:

Water Fund 1,114,226 1,258,497 - -
Golf Fund 170,308 339,131 - -
Total Business-Type Activities 1,284,534 1,597,628 - -
Total Primary Government $ 55,305,314 $ 8,012,554 $ 3,123,908 $ 1,361,760 General Revenues:

Taxes:

Secured and Unsecured Property Taxes
Gas Tax
Transient Occupancy Tax
Franchise Taxes
Utility Users Tax
Business License Taxes
Sales and Use Taxes
Other Taxes
Investment Earnings (Losses)
Other
Total General Revenues and Transfers
Change in Net Position
Net Position - Beginning of Year
Net Position - End of Year
See accompanying Notes to the Basic Financial Statements.

Program Revenues

CITY OF SEASIDE

STATEMENT OF ACTIVITIES
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
32 Packet Page 81
Governmental Business-type
Activities Activities Total
$ (2,742,205) $ - $ (2,742,205)
(28,166,287) - (28,166,287)
(8,289,424) - (8,289,424)
(619,838) - (619,838)
(2,506,806) - (2,506,806)
(795,626) - (795,626)
(43,120,186) - (43,120,186)
- 144,271 144,271
- 168,823 168,823
- 313,094 313,094
$ (43,120,186) $ 313,094 $ (42,807,092)
$ 19,436,479 $ - $ 19,436,479
861,065 - 861,065
4,493,621 - 4,493,621
2,043,429 - 2,043,429
3,393,237 - 3,393,237
1,087,225 - 1,087,225
10,638,850 - 10,638,850
718,828 - 718,828
1,832,415 (146,530) 1,685,885
35,159 71 35,230
44,540,308 (146,459) 44,393,849
1,420,122 166,635 1,586,757
181,867,960 10,324,898 192,192,858
$ 183,288,082 $ 10,491,533 $ 193,779,615
See accompanying Notes to the Basic Financial Statements.

Net Revenue (Expense)
and Changes in Net Position
33 Packet Page 82
Packet Page 83

BASIC FINANCIAL STATEMENTS
Fund Financial Statements
Packet Page 84
FORA Blight Transportation Community Other
Removal - Bond Capital Measure X Development Governmental General Fund Projects Bond Fund Block Grant Funds Total ASSETS
Cash and Investments $ 23,100,669 $ 4,782,611 $ - $ 158,306 - $ $ 16,646,827 $ 44,688,413 Restricted Cash and Investments 4,000,810 - - - - 4,000,810 - Cash with Fiscal Agent - - - 2 - 86,635 86,637
Accounts Receivable 4,136,210 - - 58,645 - 744,536 4,939,391 Deposits with Others - - - - - 112 112
Due from Other Governments 3,331,899 - - - 1,380,097 - 4,711,996 Prepaid Assets 11,106 - - - - - 11,106
Due form Other Funds 838,903 - - - - 838,903 -
Loans Receivable 168,279 - - 71,919 - 1,358,232 1,598,430 Land Held for Resale - - - - - 658,068 658,068
Leases receivable - - - 6,209,919 - 6,209,919 -
Advances to Other Funds 7,578,150 - - - - 7,578,150 -
Loans receivable from Successor Agency 2,333,431 - - - - 2,333,431 - Total Assets $ 45,499,457 $ 4,782,611 $ - $ 2 $ 6,498,789 $ 20,874,507 $ 77,655,366 Liabilities:

Accounts Payable $ 2,043,252 $ 141,909 $ 207,863 $ 952 $ 97,104 $ 449,393 $ 2,940,473 Accrued Salaries and Benefits 534,086 - - - 933 54,295 589,314 Deposits from Others 1,219 - - - 500 164,559 166,278
Other Liabilities - - - - - 156 156
Due to Other Funds - 382,282 - 1,405 - 290,856 674,543
Unearned Revenue 1,596,623 - - - - 100,000 1,696,623
Total Liabilities 4,175,180 141,909 590,145 2,357 98,537 1,059,259 6,067,387 Deferred Inflows of Resources:

Unavailable Revenue -
Intergovernmental 251,252 - - - - 743,628 994,880
Leases related - - - 5,852,982 - 5,852,982 -
Total Deferred inflows of resources 251,252 - - 5,852,982 - 743,628 6,847,862 Fund Balances:

Nonspendable 10,079,860 - - 71,919 - 10,151,891 112
Restricted 4,000,810 - - 475,351 - 17,403,731 21,879,892 Committed 19,415,793 4,640,702 - - 2,176,024 - 26,232,519 Assigned 4,504 - - - - - 4,504
Unassigned 7,572,058 (590,145) - (2,355) - (508,247) 6,471,3110 Total Fund Balances 41,073,025 4,640,702 (590,145) (2,355) 547,270 19,071,620 64,740,117 Total Liabilities, Deferred
Inflows of Resources,
and Fund Balances $ 45,499,457 $ 4,782,611 $ - $ 2 $ 6,498,789 $ 20,874,507 $ 77,655,366 See accompanying Notes to the Basic Financial Statements.

CITY OF SEASIDE

BALANCE SHEET

GOVERNMENTAL FUNDS
JUNE 30, 2024

LIABILITIES, DEFERRED

INFLOWS OF RESOURCES

AND FUND BALANCES
36 Packet Page 85

CITY OF SEASIDE

RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE

GOVERNMENT-WIDE STATEMENT OF NET POSITION - GOVERNMENTAL ACTIVITIES JUNE 30, 2024
Fund Balance – Total Governmental Funds $ 64,740,117
Amounts reported for governmental activities in the statement of net position are different because:

Receivables not collected during the availability period are deferred in the fund statements. 994,880
Capital assets used in governmental activities are not financial resources and, therefore, are not reported in the governmental funds. This amount does not include internal service fund capital assets. 188,262,214
Deferred outflows of resources reported in statement of net position. 24,271,372 Internal service funds are used by the City to charge the cost of certain activities such as fleet maintenance and insurance, to individual funds. Net Position of the internal service funds is reported with the governmental activities. 1,725,071 Deferred inflows of resources reported in statement of net position. (4,256,464) Long-term liabilities, including bonds payable, are not due and payable in the current period, and therefore are not reported in the governmental funds.

Interest on long-term debt is not accrued in governmental funds, but rather is recognized as an expenditure when due. All Liabilities are reported in the statement of net position.

Bonds Payable (20,181,687)
Leases 2,652,816
Accrued Interest on Long-Term Debt (128,221)
Compensated Absences (1,611,649)
Total OPEB Liability (9,758,653)
Net Pension Liability (63,421,714)
Net Position of Governmental Activities $ 183,288,082
See accompanying Notes to the Basic Financial Statements. 37 Packet Page 86

CITY OF SEASIDE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES

GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
FORA Blight Transportation Community Other
Removal - Bond Capital Measure X Development Governmental General Fund Projects Bond Fund Block Grant Funds Total

REVENUES
Taxes 41,981,559 $ - $ $ - $ - $ 1,272,390 - $ $ 43,253,949 Licenses and Permits 1,687,008 - - - - 1,687,008 -
Fines and Penalties 208,444 - - - - 8,523 216,967
Use of Money and Property 1,306,516 146,746 - 2 163,497 536,023 2,152,784 Intergovernmental Revenue 902,772 - - - 308,645 3,242,126 4,453,543 Charges for Services 882,631 - - - 1,582,266 - 2,464,897 Other revenue 277,620 - - - 180 899,382 1,177,182
Total Revenues 47,246,550 146,746 - 2 472,322 7,540,710 55,406,330

EXPENDITURES
Current:

General Government 4,491,381 - - - - 4,491,381 -
Public Safety - 26,542,882 - - - 326,295 26,869,177
Recreation 5,385,795 - - - - 308,533 5,694,328
Public Works 4,572,734 437,984 - - 4,871,734 - 9,882,452 Community Development 2,562,000 - - 220 195,993 3,157,314 5,915,527 Capital Outlay 531,994 2,125,304 - - 1,301,575 - 3,958,873 Debt Service:

Principal 359,051 - - 255,000 1,016,086 - 1,630,137
Interest and Fiscal Charges 137,885 - - 387,777 - 264,682 790,344 Total Expenditures 44,583,722 437,984 2,125,304 642,997 195,993 11,246,219 59,232,219

EXCESS (DEFICIENCY) OF

REVENUES OVER (UNDER)
EXPENDITURES 2,662,828 (291,238) (2,125,304) (642,995) 276,329 (3,705,509) (3,825,889)

OTHER FINANCING SOURCES
(USES)
Leases addition (Note 3E) 531,994 - - - - - 531,994
Transfers In - 1,938,777 - 642,997 7,660,517 - 10,242,291 Transfers Out (6,875,504) - - - (250,000) (3,116,787) (10,242,291) Total Other Financing
Sources (Uses) (6,343,510) 1,938,777 - 642,997 (250,000) 4,543,730 531,994

NET CHANGES IN FUND
BALANCES (3,680,682) (291,238) (186,527) 2 26,329 838,221 (3,293,895) Fund Balances - Beginning of
Year 44,753,707 4,931,940 (403,618) (2,357) 520,941 18,233,399 68,034,012

FUND BALANCES -
END OF YEAR $ 41,073,025 $ 4,640,702 $ (590,145) $ (2,355) $ 547,270 $ 19,071,620 $ 64,740,117 See accompanying Notes to the Basic Financial Statements. 38 Packet Page 87

CITY OF SEASIDE

RECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE GOVERNMENT-WIDE

STATEMENT OF ACTIVITIES - GOVERNMENTAL ACTIVITIES
YEAR ENDED JUNE 30, 2024
Net Change to Fund Balance – Total Governmental Funds $ (3,293,895) Amounts reported for governmental activities in the statement of activities are different because:

Revenues in the statement of activities that do not provide current financial resources are not reported as revenue in the governmental funds (net changes. 360,745
Governmental funds report capital asset additions as expenditures.

However, in the statement of activities, the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This does not include the internal service fund activity.

Expenditures for General Capital Assets, Infrastructure, and Other Related Capital Assets Adjustments 8,413,532
Less: Current Year Depreciation (3,375,956) 5,037,576
The issuance of long-term debt provides current financial resources to Governmental Funds, while the repayment of debt principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net position. This does not include the internal service fund activity.

Leases (531,994)
Amortization of Premiums on Bonds 13,587
Principal Retirement 1,616,550
Interest expenses (5,282) 1,092,861
Some expenses reported in the statement of activities do not require the use of current financial resources and, therefore, are not reported as expenditures in governmental funds.

Change in Net Pension Liability and Related Deferred Inflows/Outflows (1,971,006) Change in Total OPEB Liability and Related Deferred Inflows/Outflows 209,968 Change in Compensated Absences (108,258) (1,869,296)
Internal service funds are used by management to charge the costs of certain activities to individual funds. The change in net position of the internal service funds is reported with governmental activities. 92,131 Change in Net Position of Governmental Activities $ 1,420,122 See accompanying Notes to the Basic Financial Statements. 39 Packet Page 88
Governmental
Business-Type Activities - Enterprise Funds Activities
Internal
Water Golf Services
Fund Fund Total Funds
ASSETS
Current Assets:

Cash and Investments $ 2,178,882 $ - $ 2,178,882 $ 2,590,300 Restricted Cash and Investments - 574,209 574,209 29,630 Accounts Receivable 165,887 - 165,887 84,365
Prepaid Assets - - - 61,267
Total Current Assets 2,344,769 574,209 2,918,978 2,765,562 Capital Assets:

Nondepreciable 7,594,551 8,539,893 16,134,444 -
Depreciable 3,215,682 3,797,417 7,013,099 766,726
Less: Accumulated Depreciation (2,316,702) (2,020,921) (4,337,623) (610,769) Total Capital Assets, Net 8,493,531 10,316,389 18,809,920 155,957 Total Assets 10,838,300 10,890,598 21,728,898 2,921,519

DEFERRED OUTFLOWS OF RESOURCES
Deferred Outflows - Pension 265,486 - 265,486 -
Total Deferred Outflows of Resources 265,486 - 265,486 -

LIABILITIES
Current Liabilities:

Accounts Payable 179,319 952 180,271 60,967
Accrued Salaries and Benefits 6,005 - 6,005 2,259
Accrued Interest 41 93,755 93,796 95
Due to Other Funds - 85,848 85,848 78,512
Deposits from Others 2,992 - 2,992 -
Advances from Other Funds 7,578,150 - 7,578,150 -
Compensated Absences 312 - 312 16,817
Claims Payable - - - 60,575
Leases 6,825 - 6,825 7,442
Bonds Payable - 135,000 135,000 -
Total Current Liabilities 7,773,644 315,555 8,089,199 226,667 Long-Term Liabilities:

Compensated Absences 2,808 - 2,808 62,644
Claims Payable - - - 907,137
Leases 33,676 - 33,676 -
Bonds Payable - 2,632,907 2,632,907 -
Total Pension Liability 699,949 - 699,949 -
Total Long-Term Liabilities 736,433 2,632,907 3,369,340 969,781 Total Liabilities 8,510,077 2,948,462 11,458,539 1,196,448

DEFERRED INFLOWS OF RESOURCES
Deferred Inflows - Pension 44,312 - 44,312 -
Total Deferred Inflows of Resources 44,312 - 44,312 -

NET POSITION
Net investment in Capital Assets 8,453,030 7,548,482 16,001,512 148,515 Restricted for Debt Service - 574,209 574,209 -
Unrestricted (5,903,633) (180,555) (6,084,188) 1,576,556 Total Net Position $ 2,549,397 $ 7,942,136 $ 10,491,533 $ 1,725,071

CITY OF SEASIDE

STATEMENT OF FUND NET POSITION

PROPRIETARY FUNDS
JUNE 30, 2024
See accompanying Notes to the Basic Financial Statements. 40 Packet Page 89
Governmental
ActivitiesInternal
Water Golf Service
Fund Fund Total Funds

OPERATING REVENUES
Changes for Services $ 1,258,497 $ 339,131 $ 1,597,628 $ 5,780,957 Other Revenues 71 - 71 62,216
Total Operating Revenues 1,258,568 339,131 1,597,699 5,843,173 OPERATING EXPENSES $
Salaries and Benefits 455,577 - 455,577 786,335
Services and Supplies 482,672 11,917 494,589 1,211,661
Insurance 18,200 - - 3,485,891
Utilities 62,841 - 62,841 112,612
Depreciation 94,936 155,089 250,025 69,426
Claims and Judgements - - - 119,689
Other Operating Expenses - 3,302 3,302 $ -
Total Operating Expenses 170,308 1,114,226 1,284,534 5,785,614 OPERATING INCOME (LOSS) 168,823 144,342 313,165 57,559

NONOPERATING REVENUES (EXPENSES)
Interest Income 60,797 2,590 63,387 35,423
Interest Expense (651) (209,266) (209,917) (851)
Total Nonoperating Revenues
(Expenses) 60,146 (206,676) (146,530) 34,572
CHANGE IN NET POSITION 204,488 (37,853) 166,635 92,131
Net Position - Beginning of Year 2,344,909 7,979,989 10,324,898 1,632,940 NET POSITION - END OF YEAR $ 7,942,136 2,549,397 $ 10,491,533 $ 1,725,071 $ See accompanying Notes to the Basic Financial Statements.

Business-Type Activities - Enterprise Funds

CITY OF SEASIDE

STATEMENT OF REVENUES, EXPENSES AND CHANGES IN FUND NET POSITION

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
41 Packet Page 90
Governmental
ActivitiesInternal
Water Golf Service
Fund Fund Total Funds

CASH FLOWS FROM OPERATING

ACTIVITIES
Cash Receipts from Interfund Services
Provided - $ $ - $ 5,744,969 - $
Cash Receipts form Customers 1,158,595 339,131 1,497,726 - Cash Paid to Employees for Services (399,112) - (399,112) (777,456) Cash Paid to Suppliers for Goods
and Services (436,205) (4,752) (440,957) (5,048,542)
Net Cash Provided (Used) by
Operating Activities 323,278 334,379 657,657 (81,029)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Advances payments (29,096) - (29,096) -
Transfers from Other Funds - - - 36,089
Net Cash Provided (Used) by
Noncapital Financing Activities (29,096) - (29,096) 36,089

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition of Capital Assets (109,062) - (109,062) (5,283) Interest Paid (651) (209,266) (209,917) -
Principal Paid on Capital Debt 40,501 (127,433) (86,932) - Net Cash Provided (Used) by
Capital and Related Financing
Activities
(69,212) (336,699) (405,911) (5,283)

CASH FLOWS FROM INVESTING

ACTIVITIES
Interest Received 60,797 2,590 63,387 34,572

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 285,767 270 286,037 (15,651)
Cash and Cash Equivalents - Beginning
of Year 1,893,115 573,939 2,467,054 2,635,581

CASH AND CASH EQUIVALENTS -
END OF YEAR $ 2,178,882 $ 574,209 $ 2,753,091 $ 2,619,930 See accompanying Notes to Basic Financial Statements.

Business-Type Activities - Enterprise Funds

CITY OF SEASIDE

STATEMENT OF CASH FLOWS

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
42 Packet Page 91
Governmental
ActivitiesInternal
Water Golf Service
Fund Fund Total Funds

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH

PROVIDED (USED) BY OPERATING

ACTIVITIES
Operating Income (Loss) $ 144,342 $ 168,823 $ 313,165 $ 57,559 Adjustments to Reconcile Operating
Income (Loss) to Net Cash Provided
(Used) by Operating Activities:

Depreciation 94,936 155,089 250,025 69,426
Changes in Assets, Deferred Inflows of
Resources, Liabilities, and Deferred
Outflows of Resources
(Increase) Decrease in:

Accounts Receivable (76,064) - (76,064) (36,937)
Prepaid Expenses - - - (61,267)
Deferred Outflows of Resources (23,909) - (23,909) -
Increase (Decrease) in:

Accounts Payable 127,558 952 128,510 (10,314)
Accrued Salaries 239 - 239 (7,645)
Due to other funds - 9,515 9,515 -
Deposits (50) - (50) -
Compensated Absences (11,098) - (11,098) -
Net OPEB Liability - - - 16,524
Net Position Liability 78,657 - 78,657 (108,375)
Net Cash Provided (Used) by
Operating Activities $ 323,278 $ 334,379 $ 657,657 $ (81,029) See accompanying Notes to the Basic Financial Statements.

Business-Type Activities - Enterprise Funds

CITY OF SEASIDE

STATEMENT OF CASH FLOWS (CONTINUED)

PROPRIETARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
43 Packet Page 92

CITY OF SEASIDE

STATEMENT OF FIDUCIARY NET POSITION

FIDUCIARY FUNDS
JUNE 30, 2024
Successor Agency
Custodial Private Purpose
Funds Trust Funds
ASSETS
Cash and Investments 5,889,383 $ 1,015,559 $
Accounts Receivable 1,431,933 4,000
Deposits with Others - 250,000
Other Assets - 112,085
Capital Assets:

Nondepreciable - 3,264,040
Depreciable, Net - 12,335,569
Total Assets 7,321,316 16,981,253

LIABILITIES
Accounts Payable 518,258 2,667
Deposits Payable - 465
Unearned Revenue - 426,693
Advances from City of Seaside - 2,333,431
Long-term Debt: - -
Due within One Year - 125,000
Due in More than One Year - 1,751,329
Total Liabilities 518,258 4,639,585

NET POSITION
Restricted for: Individuals, Organizations, and
Other Governments 6,803,058 12,341,668
Total Net Position $ 6,803,058 $ 12,341,668
See accompanying Notes to the Basic Financial Statements. 44 Packet Page 93

CITY OF SEASIDE

STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

FIDUCIARY FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Successor Agency
Custodial Private Purpose
Funds Trust Fund

ADDITIONS
Taxes and Assessments $ 688,075 $ -
Use of Money and Property 54,125 31,310
Contributions from other local governments and developers 4,013,882 - Total Additions 4,756,082 31,310

DEDUCTIONS
Services expenses
Community Development - 55,912
Depreciation expenses - 582,249
Debt Service:

Interest - 16,649
Payments to other local governments and developers 2,496,691 Total Deductions 2,496,691 654,810
CHANGE IN NET POSITION 2,259,391 (623,500)
Net Position-Beginning 4,543,667 12,965,168
NET POSITION - ENDED $ 6,803,058 $ 12,341,668
See accompanying Notes to the Basic Financial Statements. 45 Packet Page 94
Packet Page 95

NOTES TO BASIC FINANCIAL STATEMENTS
Packet Page 96
Packet Page 97

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of Reporting Entity
The accompanying basic financial statements present the financial activity of the City of Seaside (City), which is the primary government, along with the financial activities of its component units. Component units are legally separate organizations for which the City is financially accountable or other organizations whose nature and significant statements to be misleading or incomplete. Financial accountability is defined as the ability to impose its will on the organization or (ii) there is potential for the organization to provide a financial benefit to, or impose a financial burden on, the City.

The basic financial statements include both blended component units. The blended component units, although legally separate entities are, in data of the primary government.

The component units included in the City's basic financial statements are identified below with a brief description of the reason for their inclusion.

Blended Component Units
Seaside Joint Powers Financing Authority – The Seaside Joint Powers Financing Authority (Authority) is a joint powers authority organized pursuant to the State of California Government Code, Section 6500. The Authority exists under a Joint Exercise of Power Agreement dated March 29, 1988, by and between the City and the Agency. The members of the City Council constitute the members of the Board of Directors of the Authority. The Authority is authorized to borrow money for the purpose of financing the acquisition or construction of capital improvements, or for the purpose of making loans to the City and/or to refinance outstanding obligations of the City or Assessment Districts of the City.

Currently the Authority has only issued lease revenue bonds to be used to finance the costs of capital improvements to the irrigation system of the City’s Bayonet and Black Horse golf courses.

Separate component unit financial statements for the Authority are not issued. 49 Packet Page 98

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation
The City's basic financial statements are prepared in conformity with accounting principles generally accepted in the United States of America. Governmental Accounting Standards Board (GASB) is the acknowledged standard setting body for establishing accounting and financial reporting standards followed by governmental entities in the United States of America.

The accompanying financial statements are presented on the basis set forth in GASB Statement No. 34, Basic Financial Statements – and Management's Discussion and Analysis - for State and Local Governments.

Government-Wide Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the nonfiduciary activities of the primary government (the City and its component units). Eliminations have been made to minimize the double counting of internal activities. Governmental activities, which normally are financed by taxes, intergovernmental revenues and other nonexchange transactions, are reported separately from business-type activities, which rely to a significant extent on fees charged to external parties and charges for support.

The statement of activities presents a comparison between direct expenses and program revenues for each segment of the business-type activities of the City and for each function of the City’s governmental activities. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment; and 3) fees, grants and contributions that are restricted to financing the acquisition or construction of capital assets. Taxes and other items not properly included among program revenues are reported instead as general revenues. Indirect costs are included in program expenses reported for individual functions and activities because the allocation is automatic and not significant.

50 Packet Page 99

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Fund Statements
The fund financial statements provide information about the City's funds, including fiduciary funds and blended component units. Separate statements for each fund category - governmental, proprietary, and fiduciary - are presented. The emphasis of fund financial statements is on major individual governmental and enterprise funds, each of which is displayed in a separate column. All remaining governmental and enterprise funds are aggregated and reported as nonmajor funds.

Proprietary funds distinguish operating revenues and expenses from nonoperating items.

Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations.

The principal operating revenues of the City's enterprise funds and internal service funds are charges to customers for sales and services. Operating expenses for enterprise funds and internal service funds include the cost of sales and services, administrative expenses and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

The City reported the following major governmental funds in the accompanying financial statements:

General Fund accounts for all financial resources except those to be accounted for in another fund. It is the general operating fund of the City.

FORA Blight Removal – Bond Fund accounts for the removal of blight and remediation activity on former Ft. Ord properties within Seaside.

Transportation Capital Projects Fund accounts for revenues and expenditures for ongoing transportation capital projects.

Measure X Bond Fund accounts for revenues and expenditures related to the issuance of lease revenue bonds used to finance Measure X Road Improvements.

Community Development Block Grant Fund accounts for any grants from the Federal Community Development Act. It also accounts for outstanding CDBG funded housing loans and rental payments on CDBG properties.

The City reported both major enterprise funds in the accompanying financial statements:

Water Fund accounts for resources used in operating and maintaining the Seaside Municipal Water System.

Golf Fund accounts for resources used in operating and maintaining the City’s golf courses.

51 Packet Page 100

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) B. Basis of Presentation (Continued)
Additionally, the City reported the following fund types:

Internal Service Funds are used to account for the insurances, vehicle maintenance, and management information systems services provided to other departments of the City, or to other governments on a cost reimbursement basis.

Custodial Funds and Private-Purpose Trust Funds are used to account for assets held by the City as an agent for individuals, private businesses and other governmental agencies. These assets include cash deposits which are both expendable and refundable.

Refundable cash deposits are held pending satisfactory project completion. The financial activities of these funds are excluded from the Government-Wide financial statements, but are presented in separate Fiduciary Fund financial statements. The custodial funds account for monies held for the Seaside County Sanitation District and Watermaster to which the City provides accounting services. A Private-Purpose Trust Fund maintained by the City is the Successor Agency. The Successor Agency operates under the 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 the debt of the former redevelopment agency.

Interfund Transactions
During the course of operations, the City has activity between funds for various purposes through due from/to other funds and advances to/from other funds. While these balances are reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Balances between those funds included in the governmental activities (i.e., the governmental and internal service funds) are eliminated so that only the net amount is included as internal balances in the governmental activities column. Similarly, balances between the funds included in business-type activities (i.e., the enterprise funds) are eliminated so that only the net amount is included in internal balances in the business-type activities column.

Further, certain activities occur during the year involving transfers of resources between funds. In fund financial statements these amounts are reported at gross transfers in/out.

While reported in fund financial statements, certain eliminations are made in the preparation of the government-wide financial statements. Transfers between those funds included in the governmental activities are eliminated so that only the net amount is included as transfers in the governmental activities column. Similarly, balances between those funds included in the business-type activities are eliminated so that only the net amount is included as transfers in the business-type activities column.

52 Packet Page 101

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) C. Measurement Focus and Basis of Accounting
The accounting and financial reporting treatment is determined by the applicable measurement focus and basis of accounting. Measurement focus indicates the type of resources being measured such as current financial resources or economic resources.

The basis of accounting indicates the timing of transactions or events for recognition in the financial statements.

The government-wide, proprietary and fiduciary fund financial statements are reported using the economic resources measurement focus and the accrual basis of accounting.

Revenues are recorded when earned and expenses are recorded at the time liabilities are incurred, regardless of when the related cash flows take place. Nonexchange transactions, in which the City gives (or receives) value without directly receiving (or giving) equal value in exchange, include property taxes, grants, entitlements, and donations. On an accrual basis of accounting, revenue from property taxes is recognized in the fiscal year for which the taxes are levied. Revenue from grants, entitlements, and donations is recognized in the fiscal year for which all eligibility requirements have been satisfied.

The governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within 90 days after year-end. Expenditures are recorded when the related fund liability is incurred, except for principal and interest on long-term debt, including lease and liabilities, claims and judgments, and compensated absences, which are recognized as expenditures to the extent they are due and payable. General capital asset acquisitions, including entering into contracts giving the City the right to use leased assets, are reported as expenditures in governmental funds. Issuances of long-term debt, financing through leases and acquisitions under leases are reported as other financing sources.

Property taxes, charges for services, intergovernmental revenues, and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. Only the portion of special assessments receivable due within the current fiscal period is considered to be susceptible to accrual as revenue of the current period. Fines, licenses and permits, and other charges for services are not susceptible to accrual because they are not measurable until cash is received. Expenditure-driven grants are recognized as revenue when the qualifying expenditures have been incurred and all eligibility requirements have been met, and the amount is received during the period or within the availability period for this revenue source. (within 90 days of year-end).
53 Packet Page 102

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity

1. Cash and Investments
The City's cash and investments are cash on hand, demand deposits, money market funds, investments with fiscal agent, and State of California Local Agency Investment Fund. Investments are stated at fair value (the value at which a financial instrument could be exchanged, other than in a forced or liquidation sale).

2. Land Held for Resale
Land held for resale is carried at the lower of cost or estimated net realizable value.

Governmental Funds - City property held for affordable housing purposes has been adjusted to the estimated current market value of $658,068, which is also the estimated net realizable value.

3. Capital Assets
Capital assets, which include property, plant, equipment, and infrastructure, are reported in the applicable governmental or business-type activities column in the government-wide financial statements. Capital assets are recorded at historical cost or estimated historical cost if purchased or constructed, except for intangible right to-use lease assets, the measurement of which is discussed in Note 1 below. Donated assets, including works of art and historical treasurers, and capital assets received in a service concession arrangement are valued at the estimated acquisition value at the date of the donation. The costs of normal maintenance and repairs that do not add value to the assets or materially extend the ages are not capitalized. Capital assets are defined as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year depending on asset type.

Depreciation is charged to operations using the straight-line method of depreciation over the estimated useful lives of the assets as follows:

Buildings 30 Years
Improvements 3-50 Years
Equipment 3-15 Years
Vehicles 5-7 Years
Streets 50 Years
Curb and Gutter 50 Years
Storm Drains 50 Years
54 Packet Page 103

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity (Continued)

4. Compensated Absences
All vacation paid is accrued when incurred in the government-wide and proprietary funds financial statements. This liability is set up for the current employees at the current rates of pay. Unused vacation leave may be carried over and utilized or paid at time of termination from the City's employment. The maximum vacation leave that can be carried over to January 1 of any future year is two years' earned vacation, except for the Supervisors and Managers group which can carry over three years' earned vacation.

Unused sick leave accumulated before December 1, 1978, may be carried over and utilized or paid at the time of termination. The balance of unused sick leave is convertible to California Public Employees' Retirement System (PERS) service credits upon retirement.

The General Fund is primarily responsible for the repayment of the governmental portion of compensated absences.

5. Deferred Outflows and Inflows of Resources
Pursuant to GASB Statement No. 63, “Financial Reporting of Deferred Outflows or Resources, Deferred Inflows of Resources, and Net Position”, and GASB Statement No. 65, “ Items Previously Reported as Assets and Liabilities,” the City recognizes deferred outflows of resources and/or deferred inflows of resources in the government-wide statement of net position, governmental funds balance sheets, and proprietary funds statement of net position. Deferred outflows of resources represent a consumption of net assets that applies to future periods, and deferred inflows of resources represent an acquisition of net assets that applies to future periods.

In addition to assets, the financial statements will sometimes report a separate section for deferred outflows of resources. Deferred outflows represent a consumption of net assets by the City that is applicable to a future reporting period and will not be recognized as an outflow of resources (expense/expenditures) until that time. In the government‐wide financial statements the City reports deferred amounts related to leases and deferred amounts related to pension and OPEB.

In addition to liabilities, the financial statements will sometimes report a separate section for deferred inflows of resources. Deferred inflows of resources represent an acquisition of net position by the City that is applicable to a future reporting period and will not be recognized as an inflow of resources (revenue or a credit to expense) until that time.

55 Packet Page 104

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity (Continued)

6. Pensions
For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the City's California Public Employees' Retirement System (Cal PERS) plans (Plans) and additions to/deductions from the Plans' fiduciary net position have been determined on the same basis as they are reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value.

The General Fund is primarily responsible for the repayment of the governmental portion of the Net Pension Liability.

7. Other Postemployment Benefits (OPEB)
For the purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB, and OPEB expense, and information about the fiduciary net position of the City's OPEB plan have been determined using the flow of economic resources measurement focus and full accrual basis of accounting. For this purpose, benefit payments are recognized when due and payable in accordance with benefit terms.

No investments are reported because the City meets obligations of its closed OPEB plan on a pay-as-you-go basis.

The General Fund is primarily responsible for the repayment of the governmental portion of the Net OPEB Liability.

8. Property Taxes
Property taxes in the State of California are administered for all local agencies at the county level and consist of secured, unsecured, and utility tax rolls. The following is a summary of major policies and practices relating to property taxes:

Property Valuations are established by the Assessor of the County of Monterey (County) for the secured and unsecured property tax rolls; the utility property tax roll is valued by the State Board of Equalization. Under the provisions of Article XIIIA of the State Constitution (Proposition 13) adopted by the voters on June 6, 1978, properties are assessed at 100% of full value. From this base of assessment, subsequent annual increases in valuation are limited to a maximum of 2%. However, increases to full value are allowed for property improvements or upon change in ownership. Personal property is excluded from these limitations and is subject to annual reappraisal.

Tax Levies are limited to 1% of full market value, which results in a tax rate of $1.00 per $100 assessed valuation under the provisions of Proposition 13. Tax rates for voterapproved indebtedness are excluded from this limitation. 56 Packet Page 105

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity (Continued)

8. Property Taxes (Continued)
Tax Lien Dates are attached annually on January 1 preceding the fiscal year for which the taxes are levied. The fiscal year begins July 1 and ends June 30 of the following year.

Taxes are levied as of July 1 of the fiscal year on both real and unsecured personal property as it exists at that time. Liens against real estate, as well as the tax on personal property, are not relieved by subsequent renewal or change in ownership.

Tax Collections are the responsibility of the County tax collector. Taxes and assessments on secured and utility tolls which constitute a lien against the property may be paid in two installments. The first is due on November 1 of the fiscal year and is delinquent if not paid by December 10. The second is due on February 1 of the fiscal year and is delinquent if not paid by April 10. Unsecured personal property taxes do not constitute a lien against real property unless the taxes become delinquent. Payment must be made in one installment, which is delinquent if not paid by August 31 of the fiscal year. Significant penalties are imposed by the County for late payments.

Tax Levy Apportionments – Due to the nature of the City-wide maximum levy, it is not possible to identify general purpose tax rates for specific entities. Under State legislation adopted subsequent to the passage of Proposition 13, apportionments to local agencies are made by the County Auditor-Controller based primarily on the ratio that each agency represented of the total City-wide levy for the three years prior to fiscal year 1979.

Property Tax Administration Fees – The State of California fiscal year 1990-1991 Budget Act authorized counties to collect an administrative fee for collection and distribution of property taxes.

9. Net Position
Net Position is the excess of all the City's assets and deferred outflows, if any, over all its liabilities and deferred inflows, if any, regardless of fund. Net Position is divided into three captions under GASB Statement No. 34. These captions apply only to Net Position, which is determined only at the Government-Wide level and for Proprietary and Fiduciary funds, and are described below:

Net Investment in Capital Assets – This amount consists of capital assets net of accumulated depreciation, less the outstanding balance of any debt issued to finance these assets.

Restricted Net Position – This amount is restricted by external creditors, granters, contributors, laws, or regulations of other governments, enabling legislation, and constitutional provisions.

Unrestricted Net Position – This amount is all net position that does not meet the definition of "invested in capital assets, net of related debt" or "restricted net position." 57 Packet Page 106

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity (Continued)

10. Fund Balance
In March 2009, GASB issued Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions. This statement establishes fund balance classifications that comprise a hierarchy based primarily on the extent to which a government is bound to observe constraints imposed upon the use of the resources reported in governmental funds. These classifications are described below:

Nonspendable Fund Balance – Amounts that are inherently nonspendable such as inventory or long-term receivables.

Restricted Fund Balance – Amounts that have externally enforceable limitations on use that are either imposed by law or constrained by grantors, contributors, or laws and regulations of other governments. Components of this fund balance category include Housing note and loan receivables, advances, and land held for resale, the cash proceeds from which will be restricted.

Committed Fund Balance – Amounts that can only be used for specific purposes determined by formal action of the City's highest level of decision-making authority. The City Council is the highest level of decision-making authority for the City that can, by adoption of a resolution prior to the end of the fiscal year, commit fund balance. These committed amounts cannot be used for any other purpose unless the City Council removes or changes the specified use through the same type of formal action taken to establish the commitment. The formal action must occur prior to the end of the reporting period; however, the amount can be determined subsequently.

Assigned Fund Balance – Amounts that are constrained by the City's intent to be used for specific purposes, but are neither restricted nor committed, should be reported as assigned fund balance. The intent can be expressed by the City Council itself with the adoption of the annual budget.

Unassigned Fund Balance – The residual positive net resources of the General Fund in excess of what can properly be classified in one of the other four categories. This amount is reported only in the General Fund except in cases of negative fund balance. Negative fund balances in other governmental funds are reported as Unassigned Fund Balance.

The accounting policies of the City consider restricted fund balance to have been spent first when an expenditure is incurred if both restricted and unrestricted fund balances are available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the City considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts.
58 Packet Page 107

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) D. Assets, Liabilities, and Net Position or Equity (Continued)

10. Fund Balance (Continued)
In addition, GASB Statement No. 54 clarifies the required fund balance reporting for stabilization or rainy-day arrangements. The City's Special Reserve and Emergency Reserves fall under the definition of Stabilization Arrangements. Because the City Council adopted an ordinance identifying specific purposes for the Special and Emergency Reserves, these reserve balances will be classified as committed. The Emergency Reserves were established to be used for nonbudgeted emergencies that may occur, including weather emergencies, economic emergencies, equipment breakdown emergencies, and other unforeseen emergencies. The Special Reserve is established to be used for extraordinary items that may arise from time to time. The amount of stabilization fund balance was $4,849,051 for the fiscal year ended June 30, 2024.

Stabilization arrangements that do not meet the criteria to be reported within the restricted or committed fund balance classifications must be reported as unassigned in the General Fund. The policy also includes the City's priorities for spending fund balance. The City's spending priority is to spend restricted fund balance first, as allowed, followed by committed, assigned, and then unassigned fund balance.

Most non-general funds were designated for one purpose at the time of their creation.

Therefore, expenditures made out of a fund will be allocated to the applicable fund balance classifications in the order of the spending policy above (refer to Note 4 – Other Information, under Fund Balances).

E. Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America, as prescribed by GASB, requires management to make assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses/expenditures during the reporting period.

Actual results could differ from those estimates.

F. Subscription-Based Information Technology Arrangements (SBITAs) Accounting As clarified by the Government Accounting Standards Board (GASB) Statement No. 96, a Subscription-Based Information Technology Arrangement (SBITA) is a contract that conveys control of the right to use another party’s (a SBITA vendor’s) IT software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction.

59 Packet Page 108

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) F. Subscription-Based Information Technology Arrangements (SBITAs) Accounting (Continued)
At the commencement of a SBITA, the City initially measures the subscription liability at the present value of payments expected to be made during the contract term.

Subsequently, the subscription liability is reduced by the principal portion of payments made. The subscription asset is initially measured as the initial amount of the subscription liability, adjusted for payments made at or before the SBITA commencement date, plus certain initial direct costs. Subsequently, the subscription asset is amortized on a straight‐ line basis over the shorter of the subscription term or the useful life of the underlying IT assets. The City recognizes SBITA liabilities with an initial, individual value of $300,000 or more for all funds.

Key estimates and judgments related to SBITAs include how the City determines (1) the discount rate it uses to discount the expected subscription payments to present value, (2) subscription term, and (3) subscription payments as follows:
• The City uses the interest rate charged by the IT vendor as the discount rate. When the interest rate charged by the IT vendor is not provided, the City uses its estimated incremental borrowing rate as the discount rate for subscription liabilities. • The subscription term includes the noncancellable period of the subscription.

Subscription payments included in the measurement of the subscription liability are composed of fixed payments and purchase option price that the City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its subscription and will remeasure the subscription asset and liability if certain changes occur that are expected to significantly affect the amount of the subscription liability.

Subscription assets are reported with other capital assets and subscription liabilities are reported with liabilities on the statement of net position.

For the fiscal year 2024, the City has no SBITAs applicable to GASB 96. 60 Packet Page 109

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 2 DEFICIT FUND BALANCES
The following funds had deficit fund balances or net position at June 30, 2024:

Deficit
Funds Net Position
Major Governmental Funds:

Transportation Capital Projects Fund $ (590,145)
Measure X Bond Capital Projects Fund (2,355)
Non-Major Governmental Funds:

SAFER FEMA Grant Special Revenue Fund (167,017)
Housing Collaborative Fund (26,348)
General Capital Projects Fund (317,917)
Internal Services Fund:

Vehicle Maintenance Fund (103,320)
These deficits are expected to be eliminated with future revenues from services, fees reimbursements from federal agencies, and interfund transfers. 61 Packet Page 110

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS
A. Cash and Investments
The City's cash and cash equivalents for statement of cash flows purposes are considered to be cash on hand, restricted cash, pooled cash, and investments held in an investment pool. The City's restricted cash at June 30, 2024 consisted of the following:

General Fund: $31,453 held in escrow for the payment of contracted items.

Debt Service Pension Obligation Fund: $70,073 in residual interest cash held by the trustee until bond payment.

Golf Fund: $574,209 held by trustee for debt service on bond.

Self-Insurance Fund: $29,630 held in reserve for payment of Tail claims.

Cash and investments as of June 30, 2024 are classified in the accompanying financial statements as follows:

Statement of Net Position:

Cash and Investments $ 49,457,595
Restricted Cash and Investments 4,604,649
Cash with Fiscal Agents 86,637
Fiduciary Funds:

Cash and Investments 6,904,942
Total Cash and Investments $ 61,053,823
Cash and investments as of June 30, 2024 consisted of the following:

Cash on Hand $ 6,473
Deposits with Financial Institution 29,082,967
Investments 31,964,383
Total Cash and Investments $ 61,053,823
Custodial Credit Risk Related to Deposits
The custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover deposits or will not be able to recover collateral securities that are in possession of an outside party. This risk is mitigated in that of the City's total bank balance, $500,000 is insured by the Federal Depository Insurance Corporation. The remaining $27,815,130 on deposit is collateralized with securities held by the pledging financial institution's agent. Per Government Code Section 53652, the depository is required to maintain a market value of at least 110% of the pledged collateral.

At June 30, 2024, the carrying amount of the City's deposits was $19,315,194, and the corresponding bank balance was $18,528,664. The difference of $786,530 was principally due to outstanding checks and deposits in transit.
62 Packet Page 111

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
A. Cash and Investments (Continued)
Investments Authorized by the California Government Code and the City's Investment Policy
The City's investment policy authorizes investment in all investments authorized under provisions of California Government Code Section 53601. Certain investments authorized by the code are limited to maximum portfolio percentages and maximum maturities.

Investments Authorized by Debt Agreements
Investment of debt proceeds held by bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City's investment policy.

Fair Value Measurements
The City categorizes its fair value measurements within the fair value hierarchy established by accounting principles generally accepted in the United States of America. These principles recognize a three-tiered fair value hierarchy, as follows:

Level 1 – Investments reflect prices quoted in active markets; Level 2 – Investments reflect prices that are based on a similar observable asset either directly or indirectly, which may include inputs in markets that are not considered to be active; and,
Level 3 – Investments reflect prices based upon unobservable sources.

The City has the following recurring fair value measurements as of June 30, 2024:

Investments by Fair Value Level Total
Quoted Prices in
Active Markets
for Identical
Assets (Level 1)
Significant
Other
Observable
Inputs
(Level 2)
Significant
Unobservable
Inputs (Level 3)
Held by Fiscal Agent:

Money Market Mutual Funds $ 7,031,877 $ 7,031,877 $ - $ - Investments measured at amortized costs:

California Local Agency Investment Pool (LAIF) 24,932,506 $ Total Pooled and Directed
Investments $ 31,964,383
Fair Value Measurement Using
63 Packet Page 112

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
A. Cash and Investments (Continued)
Disclosures Relating to Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates.

Investment Type
Maturity
(in Months) 12
Months
or Less
California Local Agency Investment Pool (LAIF) 24,932,506 $ Held by Fiscal Agents:

Money Market Mutual Funds 7,031,877
Total Investments $ 31,964,383
Investments with Fair Values Highly Sensitive to Interest Rate Fluctuations As of June 30, 2024, and during the 2023-2024 fiscal year, the City did not hold or purchase investments that were highly sensitive to interest rate fluctuations (to a greater degree than already indicated in the information provided above).

Disclosures Relating to Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by (where applicable) the California Government Code, the City's investment policy, and the actual rating as of year-end for each investment type. The Local Agency Investment Fund (LAIF) and the County Investment Pool do not have a rating provided by a nationally recognized statistical rating organization.

Investment Type Moody's
Percent of
Portfolio Fair Value
California Local Agency Investment Pool (LAIF) Not Rated 78.00% 24,932,506 $ Held by Fiscal Agent:

Money Market Mutual Funds Not Rated 22.00% 7,031,877
Total 100% 31,964,383 $
64 Packet Page 113

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
A. Cash and Investments (Continued)
Concentration of Credit Risk
The City's investment policy contains no limitations on the amount that can be invested in any one issuer beyond that stipulated by the California Government Code. There are no investments in any one issuer that represent 5% or more of the City's investments (external investment pools and mutual funds are excluded from this disclosure requirement).

Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code and the City's investment policy do not contain legal or policy requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits: The California Government Code requires that a financial institution secure deposits made by State or local governmental units by pledging securities in an undivided collateral pool held by a depository regulated under State law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.

GASB Statement No. 40, Deposit and Investment Risk Disclosures, requires that the following disclosure be made with respect to custodial credit risks relating to deposits and investments: None of the City's deposits with financial institutions in excess of federal depository insurance limits were held in uncollateralized accounts.

California Local Agency Investment Fund (LAIF)
The City is a voluntary participant in the State of California Local Agency Investment Fund (LAIF). LAIF is part of the Pooled Money Investment Account (PMIA), an investment pool consisting of funds held by the state in addition to those deposited in LAIF. All PMIA funds are managed by the Investment Division of the State Treasurer's Office. This fund is not registered with the Securities and Exchange Commission as an investment company, but is required to invest according to California Government Code. Participants in the pool include voluntary and involuntary participants, such as special districts and school districts for which there are legal provisions regarding their investments. The Local Investment Advisory Board (Board) has oversight responsibility for LAIF. The Board consists of five members as designated by State Statute. As of June 30, 2024, these investments have an average maturity of 217 days. At June 30, 2024, the City's investment position in LAIF was $24.9 million.
65 Packet Page 114

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
B. Loans Receivable
Housing Rehabilitation and Affordable Housing Loans:

The City engages in programs designed to encourage construction or improvement in lowto-moderate income housing or other projects. Under these programs, grants or zero interest loans are provided under favorable terms to homeowners or developers who agree to spend these funds in accordance with the City's terms. The balance of the loans receivable arising from these programs at June 30, 2024, was $1,258,232. Further, the City had loans of $71,919 from CDBG programs, and $6,997 in employee housing loans and other community loans $261,282, for a total loans receivable balance of $1,598,430.

Loans receivable from Successor Agency
During the fiscal year 2011-2012, the City Council approved resolution SA 2012-10 authorizing a loan pursuant to AB 1484 between the City and the Successor Agency. The loan became an enforceable obligation after the City completed a series of dissolution steps and received a Finding of Completion on March 28, 2014. The outstanding balance at June 30, 2024 was $2,333,431.

C. Capital Assets
Capital asset activity for the year ended June 30, 2024 for governmental activities was as follows:

Balance
July 1, 2023 Additions Retirements Transfer
Balance
June 30, 2024
Governmental Activities
Capital Assets, not being Depreciated:

Land 123,807,694 $ $ - $ - $ 123,807,694 - $
Construction in Progress 3,250,031 6,817,034 (6,846,312) - 3,220,753 Intangibles (Nondepreciable) 4,251,994 - - - 4,251,994
Total Capital Assets, not
being Depreciated 131,309,719 6,817,034 (6,846,312) - 131,280,441 Capital Assets, being Depreciated:

Infrastructure (Depreciable) 94,155,981 - 1,713,231 - 95,869,212 Structures and Improvements 21,880,005 442,603 4,138,331 - 26,460,939 Equipment 15,423,273 1,153,896 (520,887) (3,892,274) 12,164,008 Right to-use leased equipment - - 4,887,024 - 4,887,024 Intangibles (Depreciable) 8,022,930 - - - 8,022,930
Total Capital Assets,
being Deprectiated 139,482,189 1,596,499 (520,887) 6,846,312 147,404,113 Less Accumulated Deprectiation for:

Infrastructure (Depreciable) (62,863,776) (1,147,104) - (64,010,880) - Structures and Improvements (10,880,787) (1,045,938) - (11,926,725) - Equipment (10,825,171) (1,085,452) 520,887 1,978,601 (9,411,135) Right to-use leased equipment - - (1,978,601) - (1,978,601) Intangibles (Depreciable) (2,772,154) (166,888) - - (2,939,042) Total Accumulated Depreciation (87,341,888) (3,445,382) 520,887 (90,266,383) - Total Capital Assets, being
Depreciated, Net 52,140,301 (1,848,883) 6,846,312 - 57,137,730 Governmental Activities,
Capital Assets, Net $ 183,450,020 $ 4,968,151 $ - $ 188,418,171 - $ 66 Packet Page 115

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
C. Capital Assets (Continued)
Depreciation Allocation
Depreciation expense was charged to function and programs based on their usage of the related assets. The amounts allocated to each function or program, were as follows:

General Government $ 9,344
Public Safety 587,365
Public Works 2,411,045
Community Development 270,597
Recreation 97,605
Capital Assets Held by the Government's
Internal Service Funds are charges to
various functions based on their usage of
the assets 69,426
Total $ 3,445,382
Capital asset activity for the year ended June 30, 2024 for business-type activities was as follows:

Balance
July 1, 2023 Additions Retirements
Transfers/
Deletion
Balance
June 30, 2024
Business-Type Activities
Capital Assets,not being Depreciated:

Land 8,539,893 $ $ - $ - $ 8,539,893 - $
Construction in Progress - 52,902 (21,775) - 31,127
Intangibles (Nondepreciable) 7,563,424 - - 7,563,424 -
Total Capital Assets, not being
Depreciated 16,103,317 52,902 (21,775) - 16,134,444
Capital Assets, being Deprectiated:

Infrastructure (Depreciable) 2,511,769 - - 21,775 2,533,544 Land Improvements 3,497,417 - - 3,497,417 -
Structures and Improvements 728,785 - - 728,785 -
Equipment 272,071 56,160 (74,878) (67,620) 185,733
Right to-use leased equipment - - - 67,620 67,620
Total Capital Assets,
being Depreciated 7,010,042 56,160 (74,878) 21,775 7,013,099 Less Accumulated Depreciation for:

Infrastructure (Depreciable) (1,883,963) (63,434) - (1,947,397) - Land Improvements (1,599,166) (145,090) - (1,744,256) - Structures and Improvements (481,922) (28,569) - (510,491) - Equipment (197,425) (12,932) 74,878 26,894 (108,585)
Right to-use leased equipment - - (26,894) - (26,894)
Total Accumulated Depreciation (4,162,476) (250,025) 74,878 (4,337,623) - Total Capital Assets, being
Depreciated, Net 2,847,566 (193,865) - 21,775 2,675,476 Business-Type Activities,
Capital Assets, Net $ 18,950,883 $ (140,963) $ - $ 18,809,920 - $ 67 Packet Page 116

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
C. Capital Assets (Continued)
Depreciation Allocation
Depreciation expense of $94,936 was charged to the Water Fund and $155,089 was charged to the Golf Fund.

Intangible Capacity rights
The city paid capacity fees to obtain 407 acre feet per year of recycled water for use on the City’s Golf Course from Marina Coast Water District.

As a direct result of watering the golf course with recycled water, the City will generate an equivalent amount of potable water credits in the Seaside Groundwater Basin. The City valued the potable water credits at the cost of the capacity fees paid for recycled water distribution; $7,522,232.

D. Interfund Receivables, Payable and Transfers

1. Current Interfund Balances
Current interfund balances arise in the normal course of business and are expected to be repaid within one year. The following is a summary of interfund balances as of June 30, 2024.

Fund Due From Due To
Governmental Funds:

General Fund $ 838,903 $ -
Measure X Bond Fund - 1,405
Transportation capital projects - 382,282
Nonmajor Governmental Funds - 290,856
Proprietary Funds:

Golf Fund - 85,848
Internal Service Fund:

Vehicle Maintenance Fund - 78,512
Total $ 838,903 $ 838,903
The purpose of Due To/Due From was to cover negative cash balances in these funds. 68 Packet Page 117

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
D. Interfund Receivables, Payable and Transfers (Continued)

2. Long-Term Interfund Advances
At June 30, 2024, the funds below had made advances which were not expected to be repaid within the next year.

Fund Advances To Advances From
Governmental Funds:

General Fund $ 7,578,150 $ -
Proprietary Funds:

Water Fund 7,578,150 -
Total $ 7,578,150 $ 7,578,150
The purpose of the Advances To/Advances From was the following:

During the fiscal year 2022-2023, the City Council approved a loan from the City to the Water fund in the amount of $7,522,232 to secure 407 acre feet of recycled water. The loan is to be paid with 2 years deferred, twenty equal annual principal payments of $412,038 plus simple interest at the rate of 0.75%, starting in the fiscal year 2025, and be paid off by 2044. The outstanding balance at June 30, 2024 was $7,578,150.

3. Interfund Transfers
Fund Transfers In Transfers Out
Governmental Funds:

General Fund $ - $ 6,875,504
Transportation Capital Projects Fund 1,938,777 -
Measure X Bond Fund 642,997 -
Nonmajor Governmental Funds 7,660,517 3,366,787
Total $ 10,242,291 $ 10,242,291
In general, the City uses interfund transfers to (1) move revenues from the funds that collect them to the funds that statute or budget requires to expend them, (2) use unrestricted revenues collected in the General Fund to help finance various programs and capital projects accounted for in other funds in accordance with budgetary authorization, and (3) move revenues to cover capital project and debt service expenditures. 69 Packet Page 118

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
E. Long-Term Liabilities

1. Changes in Long-Term Liabilities
Long-term liability activity for the year ended June 30, 2024 was as follows:

Amount Due
Balance Balance Within One
July 1, 2023 Additions Reductions June 30, 2024 Year
Governmental Activities
Tax Pension Obligation Bond $ 1,425,000 $ 680,000 - $ $ 745,000 $ 745,000 Measure X Bond 10,085,000 255,000 - 9,830,000 270,000
Cutino Park Improvement Bond 4,290,000 210,000 - 4,080,000 220,000 Unamortized Premiums 234,321 13,266 - 221,055 -
Leases 2,600,135 531,994 471,871 2,660,258 491,464
Claims Payable 1,076,087 11,314 119,689 967,712 60,575
Compensated Absences 1,566,328 1,584,054 1,459,272 1,691,110 238,710 Total Governmental Activites 21,276,871 $ $ 2,127,362 $ 3,209,098 $ 20,195,135 $ 2,025,749 Business-Type Activities
Lease Revenue Bonds $ 2,930,000 $ 130,000 - $ $ 2,800,000 $ 135,000 Unamortized Discount (34,660) - 2,567 (32,093) -
Leases - 42,130 1,629 40,501 6,825
Compensated Absences 14,218 8,285 19,383 3,120 312
Total Business-Type Activities 2,909,558 $ $ 50,415 $ 153,579 $ 2,811,528 $ 142,137 Fiduciary Fund
Tax Allocation Bonds $ 1,625,000 $ 120,000 - $ $ 1,505,000 $ 125,000 Unamortized Premiums on Bonds 412,190 (40,861) - 371,329 - Total Fiduciary Activities $ 2,037,190 $ 79,139 - $ $ 1,876,329 $ 125,000

2. Governmental Activities
Taxable Pension Obligation Bonds
On April 1, 2007, the City, pursuant to an Agreement with the California State-Wide Communities Development Authority, issued $6,880,000 of Pension Obligation Bonds (POB). The aggregate total amount of the bonds for all agencies was $87,475,699, which includes $65,140,000 of Series A-1 current interest and $22,335,699 of Series A-2 capital appreciation bonds. The City participated only in the issuance of Series A-1 Bonds. Interest on the Series A-1 Bonds is payable on June 1 and December 1, commencing December 1, 2007. The rate of interest varies from 5.06% to 5.50% per annum. Principal is payable in annual installments ranging from $55,000 to $745,000, commencing on December 1, 2007, with final maturity in fiscal year 2025. The balance outstanding as of June 30, 2024 was $745,000.

70 Packet Page 119

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
E. Long-Term Liabilities (Continued)

2. Governmental Activities (Continued)
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, 2023, 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. The remaining bond maturities are as follows:

Fiscal Year Ending June 30, Principal Interest Total
2025 745,000 $ $ 40,856 $ 785,856
Total $ 745,000 $ 40,856 $ 785,856
Cutino Park Lease Revenue Bonds
On October 1, 2018, the City of Seaside Joint Powers Financing Authority (Authority) issued Lease Revenue Bonds (Cutino Park Improvement Project) Series 2018 (Cutino Park Bonds) for a total of $5,060,000 at interest rates varying between 3.00%-5.00% over the next 20 years. The final payment on the Cutino Park Bonds will be May 1, 2038. These Cutino Park Bonds are payable solely from and secured by a lease agreement between the Authority and the City of Seaside. Proceeds from the bonds will be used to (1) finance the costs of acquisition, construction, improvement, rehabilitation, and renovation of Cutino Park, (2) fund capitalized interest on the Cutino Park Bonds through and including November 1, 2019, and (3) pay costs of issuance of the Cutino Park Bonds. The lease payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds. The outstanding bonds mature as follows:

Fiscal Year Ending June 30, Principal Interest Total
2025 220,000 $ $ 155,869 $ 375,869
2026 230,000 144,869 374,869
2027 240,000 133,369 373,369
2028 255,000 121,369 376,369
2029 265,000 108,619 373,619
2030-2034 1,490,000 388,482 1,878,482
2035-2038 1,380,000 124,443 1,504,443
Total $ 4,080,000 $ 1,177,020 $ 5,257,020
71 Packet Page 120

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
E. Long-Term Liabilities (Continued)

2. Governmental Activities (Continued)
The Cutino Revenue Bonds covenants contain events of default that require the revenue of the City to be applied by the Trustee as specified in the terms of the agreement if any of the following conditions occur: failure by the City to pay any Lease Payments; the failure of the City to observe or perform any warranty, covenant, condition or agreement terms of the debt; bankruptcy filing by the City; or if any court or competent jurisdiction shall assume custody or control of the City. There shall be no remedy of acceleration of any Lease Payments which has not come due. Under the agreement, the City will waive any right to terminate the Lease Agreement by virtue of an abatement event by reason of any damage, destruction or condemnation. Also, in the event of termination of the Lease Term pursuant to the Lease Agreement, the Trustee will transfer to the Redemption Account all money on hand in the Lease Payment Account. No such events occurred during the fiscal year ending June 30, 2024.

Measure X Lease Revenue Bonds
On October 1, 2018, the City of Seaside Joint Powers Financing Authority (Authority) issued Lease Revenue Bonds (Measure X Road Improvements) Issue of 2018 (Measure X Bonds) for a total of $11,050,000 at interest rates varying between 3.00%-5.00% over the next 20 years. The final payment on the Measure X Bonds will be May 1, 2047. These Measure X Bonds are payable solely from and secured by a lease agreement between the Authority and the City of Seaside. Proceeds from the bonds 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 lease payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds. The outstanding bonds mature as follows:

Fiscal Year Ending June 30, Principal Interest Total
2025 270,000 $ $ 372,150 $ 642,150
2026 285,000 358,650 643,650
2027 295,000 344,400 639,400
2028 310,000 329,650 639,650
2029 325,000 314,150 639,150
2030-2034 1,830,000 1,381,150 3,211,150
2035-2039 2,150,000 1,056,914 3,206,914
2040-2044 2,575,000 632,814 3,207,814
2045-2047 1,790,000 135,938 1,925,938
Total $ 9,830,000 $ 4,925,816 $ 14,755,816

72 Packet Page 121

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
E. Long-Term Liabilities (Continued)

3. Business-Type Activities
Golf Course Lease Revenue Bonds
On December 14, 2006, the City of Seaside Joint Powers Financing Authority issued the Lease Revenue Bonds, Series 2006. The bond proceeds were used to finance the costs of capital improvements to the irrigation system of the City's Bayonet and Black Horse Golf Courses. Interest rates range from 6.70% to 7.125% and interest is payable semiannually on each February 1 and August 1. The lease payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds. Principal matures annually each August 1 through fiscal year 2037. The outstanding bonds mature as follows:

Fiscal Year Ending June 30, Principal Interest Total
2025 135,000 $ $ 194,691 $ 329,691
2026 145,000 184,716 329,716
2027 160,000 173,850 333,850
2028 170,000 162,094 332,094
2029 180,000 149,625 329,625
2030-2034 1,125,000 526,360 1,651,360
2035-2037 885,000 97,434 982,434
Total $ 2,800,000 $ 1,488,770 $ 4,288,770

4. Leases Payable
The City has entered into certain lease agreements under which the related equipment will become the property of the City when all terms of the lease agreements are met.

Present Value
Stated of Remaining
Interest Payments as of
Rate June 30, 2024
Governmental Activities:

Equipment and Vehicles 3.00%-7.29% 2,343,916 $
Structures and Improvements 3.03% 316,342
2,660,258
Business-Type Activities:

Vehicle 3.00% 40,501
Total Lease Obligations $ 2,700,759
73 Packet Page 122

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
E. Long-Term Liabilities (Continued)

4. Leases Payable (Continued)
The assets acquired through leases are as follows:

Governmental Business-type
Activities Activities
Asset:

Structures and Improvements 664,010 $ $ -
Equipment and Vehicles 4,528,774 25,490
Less: Accumulated Depreciation (2,492,024) (25,490)
Total $ 2,700,760 $ -
The future minimum lease obligations and the net present value of these minimum lease payments as of June 30, 2024 are as follows:

Fiscal Year Ending June 30,
Governmental
Activities
Business-type
Activities
2025 $ 536,717 $ 8,859
2026 504,223 8,859
2027 474,476 8,859
2028 441,351 8,860
2029 252,777 7,384
2030-2032 588,978 -
Total Minimum Lease Payments 2,798,522 42,821
Less: Amount Representing Interest 414,651 2,320
Present Value of Minimum Lease Payments 2,383,871 $ $ 40,501

5. Fiduciary Funds
Tax Allocation Bonds
Merged Project Area, Former Redevelopment Agency (Agency) of the City Of Seaside On September 24, 2003, the Agency issued the Merged Project Area, Tax Allocation Bonds, Series 2003. The bond proceeds are used in the Merged Project Area. Interest is payable semiannually each February 1 and August 1, and ranges from 3.25% to 5.00%.

Principal matures annually each August 1 through fiscal year 2014. On February 1, 2012, after the Redevelopment Dissolution Act, this debt was transferred to the Redevelopment Successor Agency of the City. On December 23, 2014, the 2003 series bonds were refunded and are now series 2014. The outstanding bonds mature as follows:

Fiscal Year Ending June 30, Principal Interest Total
2025 125,000 $ $ 51,388 $ 176,388
2026 135,000 44,888 179,888
2027 135,000 38,138 173,138
2028 145,000 32,588 177,588
2029 145,000 28,238 173,238
2030-2034 820,000 67,431 887,431
Total $ 1,505,000 $ 262,669 $ 1,767,669
74 Packet Page 123

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
F. Leases

1. Policies
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. The City recognizes lease receivable or liabilities with an initial, individual value of $300,000 or more for all funds, based on the future lease payments remaining at the start of the lease.

2. Lessor
The City is a lessor for noncancellable leases of buildings and facilities. The City recognizes a lease receivable and a deferred inflow of resources in the government‐wide and fund financial statements.

At the commencement of a lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term.

Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts as follows:
• The City uses bond interest rate as the discount rate for leases. • The lease term includes the noncancellable period of the lease. • Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.

The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable. 75 Packet Page 124

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
F. Leases (Continued)

3. Lessee
The City is a lessee for miscellaneous leases. If the lease is over the threshold, the City will recognize a lease liability and an intangible right‐to‐use lease asset (lease asset) in the government‐wide financial statements.

At the commencement of a lease, City initially measures the lease liability at the present value of payments expected to be made during the lease term. Subsequently, the lease liability is reduced by the principal portion of lease payments made. The lease asset is initially measured as the initial amount of the lease liability, adjusted for lease payments made at or before the lease commencement date, plus certain initial direct costs.

Subsequently, the lease asset is amortized on a straight‐line basis over its useful life.

Key estimates and judgments related to leases include how City determines (1) the discount rate it uses to discount the expected lease payments to present value, (2) lease term, and (3) lease payments as follows:
• The City uses the interest rate charged by the lessor as the discount rate. When the interest rate charged by the lessor is not provided, City generally uses bond interest rate as the discount rate for leases.
• The lease term includes the noncancellable period of the lease. • Lease payments included in the measurement of the lease liability are composed of fixed payments and purchase option price that City is reasonably certain to exercise.

The City monitors changes in circumstances that would require a remeasurement of its lease and will remeasure the lease asset and liability if certain changes occur that are expected to significantly affect the amount of the lease liability.

Lease assets are reported with other capital assets and lease liabilities are reported with long-term debt on the Statement of Net Position.
76 Packet Page 125

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
F. Leases (Continued)

4. Leases Receivable City (City as Lessor)
The summary for the leases details and balances related to governmental activities leases receivable and deferred inflows of resources recorded as of June 30, 2024 were:

Lessee Property Address
Original
Lease Date
Lease
Ending Date
Term
Duration
(Years)
Remaining
Lease Term
(years)
Extension
Years
Expiration
Date
Including
Options
Embassy Suites Hotel
1441 Canyon Del Rey
Blvd 9/8/1989 9/1/2088 99 65 - 9/1/2088
(Continued below)
Lessee
Interest
Revenue
Lease
Revenue
Monthly Revenue
as of
June 30, 2024
Lease Receivable
Balance at
June 30, 2024
Deferred Inflow of
Resources at
June 30, 2024
Embassy Suites Hotel $ 199,301 $ 102,920 $ 8,577 $ 6,209,919 $ 5,852,982 The future principal and interest lease receivables as of June 30, were as follows:

For the Year
Ended June 30 Principal Interest Total
2025 $ (99,523) $ 202,443 $ 102,920
2026 (102,768) 205,688 102,920
2027 (106,118) 209,038 102,920
2028 (109,578) 212,498 102,920
2029 (113,150) 216,070 102,920
2030-2034 200,352 1,086,148 1,286,500
2035-2039 235,208 1,051,292 1,286,500
2040-2044 276,131 1,010,369 1,286,500
2045-2049 324,172 962,328 1,286,500
2050-2054 380,571 905,929 1,286,500
2055-2059 446,783 839,717 1,286,500
2060-2064 524,513 761,987 1,286,500
2065-2069 615,769 670,731 1,286,500
2070-2074 722,900 563,600 1,286,500
2075-2079 848,669 437,831 1,286,500
2080-2084 996,322 290,178 1,286,500
2085-2089 1,169,666 116,834 1,286,500
Totals $ 6,209,919 $ 9,742,681 $ 15,952,600
77 Packet Page 126

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 3 DETAILED NOTES ON ALL FUNDS (CONTINUED)
F. Leases (Continued)

4. Leases Receivable City (City as Lessor) (Continued)
Embassy Suites Hotel
As shown in the summary table, the City leases the 5.662 acre site located at 1441 Canyon Del Rey Boulevard to Embassy Suites Hotel. The lease terms were 99 years. As of June 30, 2024, the lease has 64 years remaining. The City recognized $102,900 in lease revenue and $199,301 in interest revenue during the current fiscal year related to these leases. Also, the City has deferred inflows of resources associated with these leases that will be recognized as revenue over the lease term.

NOTE 4 OTHER INFORMATION
A. Pension Plans

1. General Information about the Pension Plans
Plan Descriptions – All qualified permanent and probationary employees are eligible to participate in the City's separate Safety (police and fire) and Miscellaneous (all other) Employee Pension Plans, cost-sharing multiple employer defined benefit pension plans administered by CalPERS. Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website.

Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full-time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for nonduty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees' Retirement Law.

The City established a PARS Supplemental Retirement Plan, an agent multiple employer plan, for Miscellaneous (Non-LIUNA) full-time employees who worked for the City on or after July 1, 2002. The SRP provides an additional benefit so that a participant's total benefit, including the CalPERS benefit is 2.5% at 55. The SRP is closed to new hires on and after July 1, 2010.
78 Packet Page 127

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

1. General Information about the Pension Plans (Continued) The Plans' provisions and benefits in effect at June 30, 2024 are summarized as follows:

Hire Date
Prior to
January 1, 2013
On or After
January 1, 2013
Benefit Formula 2.0 @ 55 2% @ 62
Benefit Vesting Schedule 5 Years Service 5 Years Service Benefit Payments Monthly for Life Monthly for Life
Retirement Age 50-63 52-67
Monthly Benefits, as a % of Eligible Compensation 1.426% to 2.418% 1.0% to 2.5% Required Employee Contribution Rates 7% 7.75%
Required Employer Contribution Rates 12.47% 7.68%
Safety Tier 1
Fire Safety
Tier 2
Hire Date
Prior to
January 1, 2013
On or After
January 1, 2013
Benefit Formula 3.0% @ 50 2.0% @ 50
Benefit Vesting Schedule 5 Years Service 5 Years Service Benefit Payments Monthly for Life Monthly for Life
Retirement Age 50 50-55
Monthly Benefits, as a % of Eligible Compensation 3% 2.0% - 2.7% Required Employee Contribution Rates 9% 9%
Required Employer Contribution Rates 27.11% 21.15%
Miscellaneous
PARS

2.5% @ 55
Benefit Formula Minus 2.0% at 55
Benefit Vesting Schedule 3 Years Service
Benefit Payments Monthly for Life
Retirement Age 50
Monthly Benefits, as a % of Eligible Compensation 0.50% Required Employee Contribution Rates -%
Required Emlpoyer Contribution Rates 13.86%
79 Packet Page 128

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

1. General Information about the Pension Plans (Continued) Contributions – Section 20814(c) of the California Public Employees' Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

For the year ended June 30, 2024, the contributions the City recognized as part of pension expense were $6,185,568.

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions
As of June 30, 2024, the City reported net pension liabilities for its proportionate shares of the net pension liability of each Plan as follows:

Proportionate
Share of Net
Pension
Liability
Miscellaneous 19,443,025 $
Safety 43,191,278
PARS 1,487,360
Total Net Pension Liability (Asset) $ 64,121,663
The City's net pension liability for the Miscellaneous and Safety plans is measured as the proportionate share of the net pension liability. The net pension liability of the Miscellaneous and Safety Plans is measured as of June 30, 2023, and the total pension liability for each Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2022 rolled forward to June 30, 2023 using standard update procedures. The City's proportion of the net pension liability was based on a projection of the City's long-term share of contributions to the pension plans relative to the projected contributions of all participating employers, actuarially determined. The City's proportionate share of the net pension liability for each Plan as of June 30, 2023 and 2024 was as follows:

Miscellaneous Safety Total
Proportion - June 30, 2023 0.38861% 0.58176% 0.48518%
Proportion - June 30, 2024 0.38883% 0.57781% 0.48332%
Change - Increase (Decrease) 0.00022% -0.00395% -0.00186% 80 Packet Page 129

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Change in the Net Pension Liability - PARS Plan
The net pension liability of the PARS Plan is measured as of June 30, 2024, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2023. The change in the Net Pension Liability for the PARS Plan is as follows:

Total
Pension
Liability
Plan
Fiduciary Net
Position
Net Pension
Liability
(Asset)
Balances - June 30, 2023 2,716,642 $ $ 1,183,526 $ 1,533,116 Changes in Fiscal Year:

Service Cost 27,644 27,644 -
Interest on Total Pension Liability 165,882 165,882 -
Benefit Payments (390,686) (390,686) -
Employer Contributions 134,124 - (134,124)
Net investment Income 110,625 - (110,625)
Administrative Expenses (5,467) - 5,467
Net Changes (197,160) (151,404) (45,756)
Balances - June 30, 2024 $ 2,519,482 $ 1,032,122 $ 1,487,360 For the year ended June 30, 2024, the City recognized total pension expense of $8,156,574, including ($150,567) for the PARS plan, $2,523,477 for the miscellaneous plan and $5,783,664 for the safety plan. Pension expense represents the change in net pension liability during the measurement period, adjusted for actual contributions and for the deferred recognition of changes in investment gain/loss, actuarial gain/loss, actuarial assumptions or method, and plan benefits.

81 Packet Page 130

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Deferred Outflows and Inflows – Miscellaneous Plan
At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources for the Miscellaneous Plan:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension Contributions Subsequent to
Measurment Date $ 2,009,780 $ -
Change in Proportion 49,715 (456,123)
Change in Assumptions 1,173,863 -
Differences Between Expected and Actual
Experience 993,255 (154,078)
Difference in Actual Contribution vs.

Proportionate Share of Contributions - (620,691)
Net Differences Between Projected and Actual
Earnings on Plan Investments 3,148,001 -
Total $ 7,374,614 $ (1,230,892)
Deferred Outflows and Inflows - Safety Plan
At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources for the Safety Plan:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Pension Contributions Subsequent to
Measurment Date $ 4,175,788 $ -
Change in Proportion 923,502 (363,826)
Change in Assumptions 2,520,701 -
Differences Between Expected and Actual
Experience 3,171,036 (271,474)
Difference in Actual Contribution vs.

Proportionate Share of Contributions (1,816,975) -
Net Differences Between Projected and Actual
Earnings on Plan Investments 5,910,715 -
Total $ 16,701,742 $ (2,452,275)

82 Packet Page 131

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Deferred Outflows and Inflows - PARS Plan
At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources for the PARS Plan:

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
Net Differences Between Projected and Actual
Earnings on Plan Investments $ - $ 46,537
Differences Between Expected and Actual
Experience - -
Change in Assumptions - -
Total $ - $ 46,537
The City reported $6,185,568 as deferred outflows of resources related to contributions subsequent to the measurement date which will be recognized as a reduction of the net pension liability in the year ended June 30, 2025. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:

Year Ending
June 30,
Miscellanous
Plan Safety Plan PARS Plan Total
2025 $ 999,288 $ 2,883,476 $ 7,081 $ 3,889,845
2026 745,652 2,362,021 56,813 3,164,486
2027 2,298,673 4,663,202 (8,943) 6,952,932
2028 90,329 164,980 (8,414) 246,895
Total $ 4,133,942 $ 10,073,679 $ 46,537 $ 14,254,158
83 Packet Page 132

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Actuarial Assumptions – The total pension liabilities in the June 30 actuarial valuations were determined using the following actuarial assumptions:

Miscellaneous
Hired Prior to
1/1/2013
Miscellaneous
Hired After to
1/1/2013 Safety Tier 1
Fire Safety
Tier 2 PARS
Valuation Date June 30, 2022 June 30, 2022 June 30, 2022 June 30, 2022 June 30, 2022 Measurement Date June 30, 2023 June 30, 2023 June 30, 2023 June 30, 2023 June 30, 2024 Actuarial Cost Method
Actuarial Assumptions:

Discount Rate 6.90% 6.90% 6.90% 6.90% 6.50%
Inflation 2.30% 2.30% 2.30% 2.30% 2.30%
Payroll Growth
Investment Rate of Return 6.90% (1) 6.90% (1) 6.90% (1) 6.90% (1) 6.50% (1) Mortality Rate Table (2)
(1) Net of pension plan investment expenses, including inflation. (2) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2021 CalPERS Experience Study and Review of Actuarial Assumptions. Mortality rates incorporate full generational mortality improvement using 80% of Scale MP-2020 published by the Society of Actuaries. For more details on this table, please refer to the 2021 experience study report from November 2021 that can be found on the CalPERS website.

Entry-Age Normal Cost Method
Varies by Entry Age and Service
Based on CalPERS membership data for all funds
The underlying mortality assumptions and all other actuarial assumptions used in the June 30, 2022 valuation were based on the results of a November 2021 CalPERS experience study for the period 2001 to 2019. Further details of the Experience Study can be found on the CalPERS website.

Discount Rate – The discount rate used to measure the total pension liability was 6.90% for the Miscellaneous and Safety Plans, and 6.50% for the PARS plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 6.90% discount rate is adequate, and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 6.90% will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.

84 Packet Page 133

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations. Using historical returns of all the funds' asset classes, expected compound returns were calculated over the next 20 years using a building-block approach. The expected rate of return was then adjusted to account for assumed administrative expenses of 10 basis points.

The expected real rates of return by asset class are as follows:

Asset Class (1)
Assumed
Asset
Allocation Real Return 1,2
Global Equity-Cap Weighted 30.00% 4.54%
Global Equity-Non-Cap Weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
Total 100%
(1) An expected inflation of 2.30% used for this period. (2) Figures are based on the 2021 Asset Liability Management study

85 Packet Page 134

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
A. Pension Plans (Continued)

2. Pension Liabilities, Pension Expenses, and Deferred Outflows/Inflows of Resources Related to Pensions (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City's proportionate share of the net pension liability for each Plan, calculated using the discount rate for each Plan, as well as what the City's proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:

Miscellaneous Safety PARS
1% Decrease 5.90% 5.90% 5.50%
Net Pension Liability $ 28,318,770 $ 62,047,485 $ 1,744,922 Current Discount Rate 6.90% 6.90% 6.50%
Net Pension Liability $ 19,443,025 $ 43,191,278 $ 1,487,360 1% Increase 7.90% 7.90% 7.50%
Net Pension Liability $ 12,137,526 $ 27,774,986 $ 1,269,508 Pension Plan Fiduciary Net Position – Detailed information about each pension plan's fiduciary net position is available in the separately issued CalPERS financial reports.

B. Other Postemployment Benefits (OPEB)

1. Plan Description and Benefits Provided
The City of Seaside Retiree Healthcare Plan (OPEB Plan), is a single-employer defined benefit healthcare plan administered by the City of Seaside. The plan allows eligible retirees to elect postretirement healthcare (medical, dental and vision) insurance coverage.

The City has agreed to contribute on the retiree's behalf the value of the "Employee-Only" medical insurance premium in accordance with Memorandums of Understanding (MOU) approved by the City Council. The plan does not issue a financial report. 86 Packet Page 135

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
B. Other Postemployment Benefits (OPEB) (Continued)

2. Actuarial Assumptions
The plan benefits are provided in the form of:

An explicit subsidy where the City contributes 100% towards "Employee-Only" medical insurance premium of those active employees and retirees hired on or before the eligibility cutoff date (this varies depending on the existing MOUs). Both benefit and vesting services are credited from the date of hire.

An explicit right to elect access to postemployment healthcare coverage (medical, dental and vision) for the retiree and their legal dependents. The City is not obligated to contribute towards dependent medical coverage nor dental and vision insurance premiums. Monthly premiums must be paid by the retiree to the City.

The plan is closed to new City employees, however, current eligibility for the plan is as follows: Nonsafety, Public Safety Management, and Firefighter employees hired on or after July 1, 2010, are not eligible to participate in the plan. Police Officer employees hired on or after January 1, 2011, are not eligible to participate in the plan.

The plan does not include a death or a withdrawal of benefit.

The City operates under an agreement to continue to provide access to healthcare insurance to all employees who retire after at least the age of 50 and who have 10 years of service to the City. Retiring disabled Safety employees need not be 50 years of age; however, the retiree must have 10 years of service. Upon retirement from active employment, a retiree must elect the types of insurance coverage they chose to purchase for themselves and/or their dependents. The City is only required to pay 100% of the "Employee-Only" portion of the medical insurance premium and the retiree pays for the excess cost for any additional insurance premiums. Any increases in "Employee-Only" medical insurance premiums after retirement are borne by the City and the retiree pays for all excess medical, dental and vision premium cost increases. The City's obligation under the MOU agreements continues until (1) retiree reaches age 65 (age 70 for Firefighters), (2) retiree becomes eligible for Medicare, or (3) retiree chooses to discontinue insurance coverage, whichever comes first.

The cost of the retiree healthcare insurance benefits is recognized as an expenditure and insurance premiums are paid in advance on a monthly basis.

87 Packet Page 136

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
B. Other Postemployment Benefits (OPEB) (Continued)

2. Actuarial Assumptions (Continued)
The Net OPEB Liability was determined using an actuarial valuation as of June 30, 2024, using the following assumptions:

Valuation Date June 30, 2024
Measurement Date June 30, 2024
Discount Rate 3.54% as of June 30, 2023

3.93% as of June 30, 2024
Inflation 2.50%
Salary Increase 2.75%
Investment Rate of Return 3.93% as of June 30, 2024
Healthcare Trend 4.0% Thereafter

3. Employees Covered
At June 30, 2024, the following employees were covered by the benefit terms:

Active employees 29
Inactives currently receiving benefit payments 38
Total 67

4. Contributions
The OPEB Plan and its contribution requirements are established by Memoranda of Understanding with the applicable employee bargaining units and may be amended by agreements between the County and bargaining units. The City has not established a separate irrevocable trust for its OPEB Plan as of June 30, 2024, and anticipates using the pay-as-you-go method to fund the current cost. Therefore, the City's annual contribution is equal to its pay-as-you-go costs for the OPEB Plan. For fiscal year ended June 30, 2024, the City's contributions were $719,690. The City is responsible for all contributions and is charging each responsible department its proportional share of the pay-as-you-go costs. 88 Packet Page 137

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
B. Other Postemployment Benefits (OPEB) (Continued)

5. Change in the OPEB Liability
The table below shows the changes in the total OPEB liability as of June 30, 2024.

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (a) - (b)
Balances - June 30, 2023 9,278,637 $ $ - $ 9,278,637
Changes in the Fiscal Year:

Service Cost 190,895 - 190,895
Interest on the total OPEB liability / Return of FNP 329,020 - 329,020 Employer contributions* - 719,690 (719,690)
Benefit payments* (719,690) (719,690) -
Administrative expenses - - -
Experience (Gains)/Losses 679,759 - 679,759
Changes in Assumptions 32 - 32
Net changes 480,016 - 480,016
Balances - June 30, 2024 $ 9,758,653 $ - $ 9,758,653
* Includes $112,137 due to implied rate subsidy.

Plan fiduciary net position as percentage of the total OPEB liability

6. Sensitivity of the OPEB Liability to Change in the Discount Rate The following presents the net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current discount rate.

Net OPEB Liability/(Asset)
1% Decrease
Rate

2.93%
Current
Discount Rate

3.93%
1% Increase
Rate

4.93%
Total OPEB Liability $ 10,294,714 $ 9,758,653 $ 9,258,819

89 Packet Page 138

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
B. Other Postemployment Benefits (OPEB) (Continued)

7. Sensitivity of the OPEB Liability to Changes in Healthcare Cost Trend Rates The following presents the OPEB liability of the City, as well as what the City's OPEB liability would be if it were calculated using healthcare cost trend rates that are 1- percentage-point lower or 1-percentage-point higher than the current healthcare cost trend rates.

Net OPEB Liability/(Asset)
1% Decrease
Rate

3.00%
Trend Rate

4.00%
1% Increase Rate

5.00%
Total OPEB Liability $ 9,135,926 $ 9,758,653 $ 10,444,089 Current Healthcare Cost

8. OPEB Expense and Deferred Outflows of Resources and Deferred Inflows of Resources Related to OPEB
For the year ended June 30, 2024, the City recognized OPEB expense of ($209,968).

OPEB expense represents the change in the OPEB liability during the measurement period, adjusted for actual contributions and the deferred recognition of changes in investment gain/loss and actuarial assumptions or method. At June 30, 2024, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:

Deferred Outflows Deferred Inflows
of Resources of Resources
Differences between expected and actual experience $ 460,481 $ (266,999) Changes in assumptions 21 (304,073)
Total $ 460,502 $ (571,072)
Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Year Ended
June 30
Deferred
Outflows (Inflows)
of Resources
2025 (177,766) $
2026 51,350
2027 15,846
2028 -
Total $ (110,570)
90 Packet Page 139

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
C. Liability, Workers’ Compensation, and Purchased Insurance

1. Description of Self-Insurance Pool Pursuant to Joint Powers Agreement The City of Seaside is a member of the California Joint Powers Insurance Authority (Authority). The Authority is composed of 124 California public entities and is organized under a joint powers agreement pursuant to California Government Code §6500 et seq.

The purpose of the Authority is to arrange and administer programs for the pooling of selfinsured losses, to purchase excess insurance or reinsurance, and to arrange for group purchased insurance for property and other lines of coverage. The California JPIA began covering claims of its members in 1978. Each member government has an elected official as its representative on the Board of Directors. The Board operates through a nine-member Executive Committee.

2. Primary Self-Insurance Programs of the Authority
Each member pays an annual contribution at the beginning of the coverage period. A retrospective adjustment is then conducted annually thereafter, for coverage years 2012- 13 and prior. Coverage years 2013-14 and forward are not subject to routine annual retrospective adjustment. The total funding requirement for primary self-insurance programs is based on an actuarial analysis. Costs are allocated to individual agencies based on payroll and claims history, relative to other members of the risk-sharing pool.

Primary Liability Program
Claims are pooled separately between police and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $100,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $100,000 to $500,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $500,000 to $50 million, are distributed based on the outcome of cost allocation within the first and second loss layers.

The overall coverage limit for each member, including all layers of coverage, is $50 million per occurrence. Subsidence losses also have a $50 million per occurrence limit. The coverage structure is composed of a combination of pooled self-insurance, reinsurance, and excess insurance. Additional information concerning the coverage structure is available on the Authority’s website: https://cjpia.org/coverage/risk-sharing-pools/. 91 Packet Page 140

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
C. Liability, Workers’ Compensation, and Purchased Insurance (Continued)

2. Primary Self-Insurance Programs of the Authority (Continued) Primary Workers’ Compensation Program
Claims are pooled separately between public safety (police and fire) and general government exposures. (1) The payroll of each member is evaluated relative to the payroll of other members. A variable credibility factor is determined for each member, which establishes the weight applied to payroll and the weight applied to losses within the formula. (2) The first layer of losses includes incurred costs up to $75,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the first layer. (3) The second layer of losses includes incurred costs from $75,000 to $200,000 for each occurrence and is evaluated as a percentage of the pool’s total incurred costs within the second layer. (4) Incurred costs from $200,000 to statutory limits are distributed based on the outcome of cost allocation within the first and second loss layers.

For 2023-24 the Authority’s pooled retention is $1 million per occurrence, with reinsurance to statutory limits under California Workers’ Compensation Law. Employer’s Liability losses are pooled among members to $1 million. Coverage from $1 million to $5 million is purchased through reinsurance policies, and Employer’s Liability losses from $5 million to $10 million are pooled among members.

3. Purchased Insurance
Pollution Legal Liability Insurance
The City participates in the pollution legal liability insurance program which is available through the Authority. The policy covers sudden and gradual pollution of scheduled property, streets, and storm drains owned by the City. Coverage is on a claims-made basis.

There is a $250,000 deductible. The Authority has an aggregate limit of $20 million.

Property Insurance
The City participates in the all-risk property protection program of the Authority. This insurance protection is underwritten by several insurance companies. The City’s property is currently insured according to a schedule of covered property submitted by the City to the Authority. The City’s property currently has all-risk property insurance protection in the amount of $39,773,003. There is a $10,000 deductible per occurrence except for nonemergency vehicle insurance which has a $2,500 deductible.

Earthquake and Flood Insurance
The City purchases earthquake and flood insurance on a portion of its property. The earthquake insurance is part of the property protection insurance program of the Authority.

City of Seaside property currently has earthquake protection in the amount of $20,716,368.

There is a deductible of 5% per unit of value with a minimum deductible of $100,000. 92 Packet Page 141

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
C. Liability, Workers’ Compensation, and Purchased Insurance (Continued)

3. Purchased Insurance (Continued)
Crime Insurance
The City purchases crime insurance coverage in the amount of $1,000,000 with a $2,500 deductible. The fidelity coverage is provided through the Authority. Premiums are paid annually and are not subject to retrospective adjustments.

Special Event Tenant User Liability Insurance
The City further protects against liability damages by requiring tenant users of certain property to purchase low-cost tenant user liability insurance for certain activities on agency property. The insurance premium is paid by the tenant user and is paid to the City according to a schedule. The City then pays for the insurance. The insurance is facilitated by the Authority.

4. Adequacy of Protection
During the past three fiscal years, none of the above programs of protection experienced settlements or judgments that exceeded pooled or insured coverage. There were also no significant reductions in pooled or insured liability coverage in 2023-24.

5. Changes in Claims Liability
The City provides workers' compensation through the California Joint Powers Insurance Authority. The City is liable for all workers' compensation claims outstanding as of June 30, 2004. The City uses a third-party insurance services group to analyze the claims.

Reserves are reviewed in accordance with State Guidelines, specifically California Code of Regulations 15300. Changes in the balances of claims liabilities since July 1, 2018, resulted from the following:

Net Unpaid Claims - July 1, 2022 $ 1,165,129
Claims Incurred and Changes in Estimates (40,839)
Claim Payments (48,203)
Unpaid Claims - June 30, 2023 $ 1,076,087
Net Unpaid Claims - July 1, 2023 $ 1,076,087
Claims Incurred and Changes in Estimates 11,314
Claim Payments (119,689)
Unpaid Claims - June 30, 2024 $ 967,712
93 Packet Page 142

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
D. Commitments and Contingencies
The City is involved in various litigations. In the opinion of management and legal counsel, the disposition on all litigation pending will not have a material effect on the City's financial statements.

At June 30, 2024, the City has commitments of approximately $2,341,712 million for construction contracts, awarded but not completed.

The City has received State and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any required reimbursements will not be material.

E. Related Party – Employee Home Loan Receivable
On March 20, 2003, the City Council adopted the Public Safety Personnel Home Purchase Incentive Loan Program (Program) to provide low interest loans to all City public safety personnel to assist them to obtain housing in the City to help attract and retain quality public safety employees. In July 2007, the City expanded the Program to include all City full-time employees. To be eligible, the employee must not have owned a home in the County, and the home purchased under the Program must be within the City's limit.

Participants must sign a loan agreement and agree to pay interest on the loan. The interest rate under the Program will be determined by the prevailing LAIF rates. The loan and interest will be forgiven after a 10-year period, by which the participants have been employed full-time by the City. The City's Finance Department administers the program.

The city is no longer awarding any new loans under this program.

The maximum amount that a participant can borrow is $100,000 or 20% of the property's fair market value, whichever is lower. The total loan receivable under the program as of June 30, 2024 is $6,997.
94 Packet Page 143

CITY OF SEASIDE

NOTES TO BASIC FINANCIAL STATEMENTS
JUNE 30, 2024
NOTE 4 OTHER INFORMATION (CONTINUED)
F. Fund Balances
Fund Balances for all major and nonmajor governmental fund as of June 30, 2024 were distributed as follows:

General
Fund
FORA Blight
Removal - Bond
Fund
Transportation
Capital
Projects
Measure X
Bond Fund
Community
Development
Block Grant
Other
Governmental
Funds
Nonspendable
Notes/Loans Receivable - Housing $ 168,279 $ - $ - $ 71,919 - $ $ 112 Advances 9,911,581 - - - - -
Total Nonspendable 10,079,860 - - 71,919 - 112
Restricted
Debt Service - - - - - 171,736
Pension liabilities 3,969,357 - - - - -
and Employee Programs 31,453 - - - - -
Public Safety - Grants/State Law - - - - - 2,530,705
Recreation - Senior Program - - - - - 110,420
Public Works/Capital Projects - - - 475,351 - 5,505,119 Community Development - Various - - - - - 1,940,982
Community Development - Housing - - - - - 7,144,769
Total Restricted 4,000,810 - - 475,351 - 17,403,731
Committed
General Fund Reserves 12,132,422 - - - - -
Reserve for encumbrances 7,283,371 - - - - -
Public Works - Army Contract - 4,640,702 - - - 953,832
Community Development - Housing - - - - - 1,222,192
Total Committed 19,415,793 4,640,702 - - - 2,176,024
Assigned
General Government - Employee
Programs 4,504 - - - - -
Total Assigned 4,504 - - - - -
Unassigned : 7,572,058 - (590,145) (2,355) - (508,247)
Total Fund Balances $ 41,073,025 $ 4,640,702 $ (590,145) $ (2,355) $ 547,270 $ 19,071,620 In fiscal year 2022-23, the City established an irrevocable trust account with PARS to prefund retirement plan obligations. The contributions placed in the trust will reduce the City’s net pension liability for financial purposes as required by GAAP. As of June 30, 2024, the balances in PARS 115 Trust is $3,969,357.
95 Packet Page 144
Packet Page 145

REQUIRED SUPPLEMENTARY INFORMATION
Packet Page 146
Actual Variance with
Original Final Amounts Final Budget

REVENUES
Property Taxes $ 43,155,871 $ 43,155,871 $ 41,981,559 $ (1,174,312) Licenses and Permits 1,019,858 1,019,858 1,687,008 667,150 Fines and Penalties 142,727 142,727 208,444 65,717
Use of Money and Property 448,535 448,535 1,306,516 857,981 Intergovernmental Revenues 100,057 100,057 902,772 802,715 Charges for Services 813,150 813,150 882,631 69,481
Other Revenues 575,453 575,453 277,620 (297,833)
Total Revenues 46,255,651 46,255,651 47,246,550 990,899

EXPENDITURES
Current:

General Government:

City Council 757,002 757,002 1,779,527 (1,022,525)
City Manager 1,437,906 1,437,906 1,556,553 (118,647)
City Attorney 1,099,567 1,099,567 1,225,262 (125,695)
Finance Division 1,443,033 1,459,679 1,482,642 (22,963) Personnel 877,539 877,539 1,039,365 (161,826)
Boards and Commissions 432,459 177,859 64,547 113,312
Janitorial Services 385,401 385,401 451,962 (66,561)
Central Service Charges (2,777,646) (2,777,646) (3,108,477) 330,831 Total General Government 3,655,261 3,417,307 4,491,381 (1,074,074) Public Works:

Governmental Building Division 1,530,078 1,611,078 1,412,240 198,838 Parks Division 2,884,057 2,934,378 3,219,491 (285,113)
Engineering Division 1,999,964 2,052,264 1,350,222 702,042 Central Service Charges (1,409,220) (1,409,220) (1,409,219) (1) Total Public Works 5,004,879 5,188,500 4,572,734 615,766 Public Safety:

Police 16,733,104 16,737,401 14,684,364 2,053,037
Fire 10,839,216 11,298,642 9,610,110 1,688,532
CalVIP Grant - - - -
Central Services Charges 2,254,791 1,341,311 2,248,408 (907,097) Total Public Safety 29,827,111 29,377,354 26,542,882 2,834,472 Community Development:

Resource Management 1,780,700 1,780,700 1,424,071 356,629 Building Division 896,498 890,959 894,033 (3,074)
Planning Division 730,477 951,522 700,207 251,315
Central Services Charges (456,311) (456,311) (456,311) - Total Community Development 2,951,364 3,166,870 2,562,000 604,870

CITY OF SEASIDE
Budgeted Amounts

GENERAL FUND

BUDGETARY COMPARISON SCHEDULE
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
98 Packet Page 147
Actual Variance with
Original Final Amounts Final Budget

EXPENDITURES (CONTINUED)
Recreation:

Community Center 1,517,380 1,560,676 1,483,319 77,357
Youth and Education Center 2,030,682 2,040,682 2,036,552 4,130 General Recreation 822,912 822,912 926,992 (104,080)
Swim Center 487,874 546,214 459,209 87,005
Senior/Human Services 4,648 4,648 4,724 (76)
Central Services Charges 805,830 805,830 474,999 330,831 Total Recreation 5,669,326 5,780,962 5,385,795 395,167
Capital outlay - - 531,994 (531,994)
Debt Services:

Principal 510,963 510,963 407,955 103,008
Interest and Fiscal Charges 13,037 13,037 88,981 (75,944) Total Debt Service 524,000 524,000 496,936 27,064
Total Expenditures 47,631,941 47,454,993 44,583,722 2,871,271

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (1,376,290) (1,199,342) 2,662,828 3,862,170

OTHER FINANCING SOURCES (USES)
Leases addition - - 531,994 531,994
Transfers In - - - -
Transfers Out (7,450,951) (14,929,979) (6,875,504) 8,054,475 Total Other Financing Sources
(Uses) (7,450,951) (14,929,979) (6,343,510) 8,586,469
NET CHANGE IN TOTAL FUND BALANCE $ (8,827,241) $ (16,129,321) (3,680,682) $ 12,448,639 Fund Balance - Beginning of Year 44,753,707
FUND BALANCE - END OF YEAR $ 41,073,025

CITY OF SEASIDE

GENERAL FUND

BUDGETARY COMPARISON SCHEDULE (CONTINUED)
YEAR ENDED JUNE 30, 2024
Budgeted Amounts
99 Packet Page 148
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - $ - $ 146,746 $ 146,746
Intergovernmental Revenue - - - -
Total Revenues - - 146,746 146,746

EXPENDITURES
Current:

Public Works 5,143,599 5,143,599 437,984 4,705,615
NET CHANGE IN FUND BALANCE $ (5,143,599) $ (5,143,599) (291,238) $ 4,852,361 Fund Balance - Beginning of Year 4,931,940
FUND BALANCE - END OF YEAR $ 4,640,702

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

FORA BLIGHT REMOVAL-BOND FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
100
Packet Page 149

CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Other Postemployment Benefits Plan - Agent Multiple-Employer Plan** Schedule of Changes in the Net OPEB Liability and Related Ratios Last Ten Fiscal Years*
For the Measurement Period Ended June 30 2024 2023 2022 2021 2020 2019 2018 Total OPEB Liability
Service Cost $ 190,895 $ 189,412 $ 292,568 $ 283,264 $ 297,013 $ 269,500 $ 432,449 Interest on total OPEB liability 329,020 328,323 243,438 269,575 394,507 404,213 381,141 Actual and expected experience difference (719,690) (704,304) (895,529) 1,649,307 53,393 - - Changes in assumptions 32 (66,903) (840,981) (2,338,124) 1,133,806 722,824 (224,252) Changes in benefit term - - - - - - -
Benefit Payments - - (839,147) (808,090) (621,606) (626,143.00) (624,396) Experience (Gains)/Losses 679,759 - - - - - -
Net change in Total OPEB Liability 480,016 (253,472) (2,039,651) (944,068) 1,257,113 770,394 (35,058) Total OPEB Liability at beginning of year 9,278,637 9,532,109 11,571,760 12,515,828 11,258,715 10,488,321 10,523,379 Total OPEB Liability at end of year $ 9,758,653 $ 9,278,637 $ 9,532,109 $ 11,571,760 $ 12,515,828 $ 11,258,715 $ 10,488,321 Covered Employee payroll $ 4,967,226 $ 5,510,565 $ 5,406,164 $ 4,929,564 $ 6,733,292 $ 6,907,005 $ 6,744,934 Total OPEB Liability as a percentage of
covered-employee payroll 196.46% 168.38% 176.32% 234.74% 185.88% 163.00% 155.50% Note:
*Historical information is required only for the measurement periods for which GASB 75 is applicable.

Future years' information will be displayed up to 10 years as information becomes available **There are no assets accumulated in a trust
that meets the criteria of GASB codification P22.101 or P52.101 to pay related benefits for the pension/OPEB plan 101
Packet Page 150

CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Schedule of the City’s Proportionate Share of the Net Pension Liability

COST SHARING PLANS
Last Ten Fiscal Years*
Miscellaneous Plan
Measurement Date June 30 2023 2022 2021 2020 2019 2018 2017 2016 2015 Plan's Proportion of the Net Pension Liability 0.3888% 0.5028% 0.3664% 0.3555% 0.3232% 0.3340% 0.3250% 0.3084% 0.3251% Plan's Proportionate Share of the Net Pension Liability $ 19,443,025 $ 18,184,058 $ 15,453,175 $ 14,233,825 $ 12,179,764 $ 13,166,118 $ 11,291,439 $ 8,459,845 $ 8,035,936 Plan's Covered Payroll 8,133,622 7,928,660 7,310,950 5,985,549 5,926,286 5,315,840 5,211,608 5,109,608 4,960,602 Plan's Proportionate Share of the Net Pension Liability as a Percentage of Covered Payroll 239.05% 229.35% 211.37% 237.80% 205.52% 247.68% 216.66% 165.57% 162.00% The Pension Plan's (PERF-C) Fiduciary Net Position as
a Percentage of the Total Pension Liability 76.21% 90.49% 77.71% 77.73% 77.69% 75.39% 75.87% 79.89% 81.15% *Fiscal year 2015 was the first year of implementation. Additional years will be presented as they become available Safety Plan
Measurement Date June 30 2023 2022 2021 2020 2019 2018 2017 2016 2015 Plan's Proportion of the Net Pension Liability 0.5778% 0.6384% 0.5191% 0.5072% 0.4994% 0.4878% 0.4878% 0.4810% 0.4517% Plan's Proportionate Share of the Net Pension Liability $ 43,191,278 $ 39,975,828 $ 34,582,790 $ 31,662,282 $ 29,305,095 $ 28,925,869 $ 25,266,061 $ 19,819,003 $ 16,942,902 Plan's Covered Payroll 7,605,901 9,397,427 7,656,958 6,800,625 7,132,786 7,062,165 6,923,691 6,787,933 6,590,226 Plan's Proportionate Share of the Net Pension Liability as a Percentage of Covered Payroll 567.87% 425.39% 451.65% 465.58% 410.85% 409.59% 364.92% 291.97% 257.09% The Pension Plan's (PERF-C) Fiduciary Net Position as
a Percentage of the Total Pension Liability 76.21% 86.61% 73.12% 73.37% 73.39% 71.74% 72.69% 77.27% 78.83% *Fiscal year 2015 was the first year of implementation. Additional years will be presented as they become available 102
Packet Page 151

CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Schedule of Pension Contributions

COST SHARING PLANS
Last Ten Fiscal Years
Miscellaneous Plan
Fiscal Year Ended June 30 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Actuary Determined Contribution $ 1,970,718 $ 2,090,617 $ 1,783,332 $ 1,559,816 $ 1,463,950 $ 1,235,423 $ 900,009 $ 853,571 $ 580,047 $ 507,329 Contribution in Relation to the
Actuarially Determined Contribution (1,970,718) (2,090,617) (1,827,440) (1,559,816) (1,463,950) (1,235,423) (900,009) (853,571) (580,047) (507,329) Contribution Deficiency (Excess) $ - $ (44,108) - $ $ - $ - $ - $ - $ - $ - $ - Actual Contributions as a Percentage of
Actuarial Determined Contributions 100% 100% 102% 100% 100% 100% 100% 100% 100% 100% Covered Payroll $ 9,956,250 $ 8,133,622 $ 7,928,660 $ 7,310,950 $ 5,985,549 $ 5,926,286 $ 5,315,840 $ 5,211,608 $ 5,109,608 $ 4,960,602 Contributions as a Percentage of Covered Payroll 19.79% 25.70% 23.05% 21.34% 24.46% 20.85% 16.93% 16.38% 11.35% 10.23% Safety Plan
Fiscal Year Ended June 30 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 Actuary Determined Contribution $ 4,497,886 $ 4,601,697 $ 3,613,298 $ 3,286,948 $ 3,134,288 $ 2,675,215 $ 2,261,369 $ 2,154,782 $ 1,675,356 $ 1,606,573 Contribution in Relation to the
Actuarially Determined Contribution (4,497,886) (4,601,697) (3,685,127) (3,286,948) (3,134,288) (2,675,215) (2,261,369) (2,154,782) (1,675,356) (1,606,573) Contribution Deficiency (Excess) $ - $ (71,829) - $ $ - $ - $ - $ - $ - $ - $ - Actual Contributions as a Percentage of
Actuarial Determined Contributions 100% 100% 102% 100% 100% 100% 100% 100% 100% 100% Covered Payroll $ 8,234,810 $ 7,605,901 $ 9,397,427 $ 7,656,958 $ 6,800,625 $ 7,132,786 $ 7,062,165 $ 6,923,691 $ 6,787,933 $ 6,590,226 Contributions as a Percentage of Covered Payroll 54.62% 60.50% 39.21% 42.93% 46.09% 37.51% 32.02% 31.12% 24.68% 24.38% 103
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CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Schedule of Changes in Net Pension Liability and Related Ratios-PARS Last Ten Fiscal Years*
Measurement Date June 30 2024 2023 2022 2021 2020

TOTAL PENSION LIABILITY
Service Cost $ 27,644 $ 26,891 $ 32,996 $ 32,113 $ 51,907 Interest on Total Pension Liability 165,882 170,213 178,397 165,908 171,030 Effect of Plan Changes - - - - -
Effect of Economic/Demographics Gains or Losses - 37,422 - 301,321 - Effect of Assumptions Changes or Inputs - 68,252 - - -
Differences between Expected and Actual Experience - - - - - Other Adjustments - - - - -
Benefit Payments (390,686) (350,288) (312,686) (303,665) (260,877) Net Change in Total Pension Liability (197,160) (47,510) (101,293) 195,677 (37,940) Total Pension Liability - Beginning 2,716,642 2,764,152 2,865,445 2,669,768 2,707,708 Total Pension Liability - Ending (a) $ 2,519,482 $ 2,716,642 $ 2,764,152 $ 2,865,445 $ 2,669,768

PLAN FIDUCIARY NET POSITION
Benefit Payments $ (390,686) $ (350,288) $ (312,686) $ (303,665) $ (260,877) Employer Contributions 134,124 64,053 86,205 67,961 100,846 Net Investment Income 110,625 83,766 (216,517) 353,468 53,900 Other Adjusments - - - - -
Administrative Expenses (5,467) (5,991) (7,199) (7,495) (7,502) Net Change in Fiduciary Net Position (151,404) (208,460) (450,197) 110,269 (113,633) Plan Fiduciary Net Position - Beginning 1,183,526 1,391,986 1,842,183 1,731,914 1,845,547 Plan Fiduciary Net Position - Ending (b) $ 1,032,122 $ 1,183,526 $ 1,391,986 $ 1,842,183 $ 1,731,914 Plan Net Pension Liability/ - Ending (a) - (b) $ 1,487,360 $ 1,533,116 $ 1,372,166 $ 1,023,262 $ 937,854 Plan Fiduciary Net Position as a Percentage of the
Total Pension Liability 40.97% 43.57% 50.36% 64.29% 64.87% Covered Payroll $ 997,743 $ 970,567 $ 944,131 $ 1,140,499 $ 1,811,411 Plan Net Pension Liability as a Percentage of
Covered Payroll 149.07% 157.96% 145.34% 89.72% 51.77%
*Fiscal year 2015 was the first year of implementation. Additional years will be presented as they become available 104
Packet Page 153

CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Schedule of Changes in Net Pension Liability and Related Ratios-PARS Last Ten Fiscal Years*
2019 2018 2017 2016
$ 50,518 $ 70,090 $ 68,049 $ 83,967
106,435 119,132 143,950 132,528
- - - -
- - - -
75,437 - - -
1,011,283 - (358,987) -
- 128,580 - -
(241,995) (226,148) (193,614) (139,195)
1,001,678 (36,926) (212,022) 77,300
1,706,030 1,742,956 1,954,978 1,877,678
$ 2,707,708 $ 1,706,030 $ 1,742,956 $ 1,954,978
$ (241,995) $ (226,148) $ (193,614) $ (139,195)
116,033 249,000 233,278 343,613
112,310 105,819 157,637 30,236
- 179,583 - -
(7,604) (7,789) (7,217) (15,949)
(21,256) 120,882 369,667 218,705
1,866,803 1,745,921 1,376,254 1,157,549
$ 1,845,547 $ 1,866,803 $ 1,745,921 $ 1,376,254
$ 862,161 $ (160,773) $ (2,965) $ 578,724

68.16% 109.42% 100.17% 70.40%
$ 1,762,930 $ 1,963,515 $ 1,906,325 $ 1,850,801

48.91% -8.19% -0.16% 31.27%
105
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CITY OF SEASIDE

REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
Schedule of PARS Contributions
Last Ten Fiscal Years*
Fiscal Year Ended June 30 2024 2023 2022 2021
Actuarially Determined Contribution $ 168,005 $ 1,167,229 $ 1,410,015 $ 255,960 Contribution in Relation to the
Actuarially Determined Contribution 134,124 64,053 86,205 67,961 Contribution Deficiency (Excess) $ 33,881 $ 1,103,176 $ 1,323,810 $ 187,999 Actual Contributions as a Percentage of
Actuarial Determined Contributions 79.83% 5.49% 6.11% 26.55% Covered Payroll $ 997,743 $ 970,567 $ 944,131 $ 1,140,499 Contributions as a Percentage of Covered Payroll 13.44% 6.60% 9.13% 5.96% 2020 2019 2018 2017 2016
Actuarially Determined Contribution $ 406,546 $ 122,161 $ 135,751 $ 214,138 240,847$ Contribution in Relation to the
Actuarially Determined Contribution 100,846 116,033 249,000 233,278 290,648 Contribution Deficiency (Excess) $ 305,700 $ 6,128 $ (113,249) $ (19,140) $ (49,801) Actual Contributions as a Percentage of
Actuarial Determined Contributions 24.81% 94.98% 183.42% 108.94% 120.68% Covered Payroll $ 1,811,411 $ 1,762,930 $ 1,963,515 $ 1,906,325 $ 1,850,801 Contributions as a Percentage of Covered Payroll 5.57% 6.58% 12.68% 12.24% 15.70% *Fiscal year 2015 was the first year of implementation. Additional years will be presented as they become available 106
Packet Page 155

CITY OF SEASIDE

NOTE TO REQUIRED SUPPLEMENTARY INFORMATION
JUNE 30, 2024
NOTE 1 BUDGETARY INFORMATION
Annual budgets are adopted for all governmental fund types on the modified accrual basis of accounting. The City of Seaside’s Budget ordinance requires that in May of each year, the City Manager must submit a preliminary budget that includes projected expenditures and the means of financing them to the City Council for the next fiscal year. As modified during public study sessions, the preliminary budget becomes the proposed budget. Following public hearings on the proposed budget, the final annual budget is adopted by the City Council in June. After adoption of the final budget, transfers of appropriations of less than $10,000 within a general fund department, or within other funds, can be made by the City Manager. Transfers of appropriations of more than $10,000, budget modifications between funds, increases or decreases to a fund’s overall budget, transfers between general fund departments, or transfers that affect capital projects, must be approved by the City Council. Numerous properly authorized amendments are made during the fiscal year.

The legal level of budgetary control is maintained at the fund and department level.

Budgetary control is enhanced by integrating the budget into the general ledger accounts.

Encumbrance accounting (e.g., purchase orders) is employed by the City.

Expenditures exceeded budgetary appropriations for the year ended June 30, 2024 as follows:

Final Actual Exceeded
Funds Budget Amount Budget

PRESIDIO O&M ACTIVITIES (POMA) FUND
Public Works $ 1,400,221 $ 1,255,672 $ (144,549)

GAS TAX FUND
Public Works 2,136,590 1,892,087 (244,503)
PROPOSITION 172 FUND
Public Safety 6,713 231,711 (224,998)
107
Packet Page 156
Packet Page 157

SUPPLEMENTARY INFORMATION
Packet Page 158
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - $ - $ - $ -
Intergovernmental Revenue - - - -
Total Revenues - - - -

EXPENDITURES
Capital Outlay 9,389,576 4,160,734 2,125,304 7,264,272

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (9,389,576) (4,160,734) (2,125,304) 7,264,272

OTHER FINANCING SOURCES (USES)
Transfers In 4,160,734 9,389,576 1,938,777 (7,450,799)
Total Other Financing
Sources (Uses) 9,389,576 4,160,734 1,938,777 (7,450,799) NET CHANGE IN FUND BALANCE $ - $ (186,527) - $ (186,527) Fund Balance - Beginning of Year (403,618)
FUND BALANCE - END OF YEAR $ (590,145)

CITY OF SEASIDE
Budgeted Amounts

BUDGETARY COMPARISON SCHEDULE

TRANSPORTATION CAPITAL PROJECTS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
110
Packet Page 159
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 741 $ 741 $ 2 $ (739)

EXPENDITURES
Current:

Community Development 220 220 220 -
Debt Service:

Principal 245,000 245,000 255,000 (10,000)
Interest and Fiscal Charges 396,450 396,450 387,777 8,673 Total Expenditures 641,670 641,670 642,997 (1,327)

EXCESS (DEFICIENCY) OF

REVENUES
OVER (UNDER) EXPENDITURES (640,929) (640,929) (642,995) (2,066)

OTHER FINANCING SOURCES (USES)
Transfers In 641,450 (641,450) 642,997 1,284,447
Transfers Out - - - -
Total Other Financing
Sources (Uses) (641,450) 641,450 642,997 1,284,447
NET CHANGE IN FUND BALANCE $ (1,282,379) 521 $ 2 1,282,381 $ Fund Balance - Beginning of Year (2,357)
FUND BALANCE - END OF YEAR $ (2,355)
Budgeted Amounts

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

MEASURE X BOND FUND
YEAR ENDED JUNE 30, 2024
111
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NONMAJOR GOVERNMENTAL FUNDS
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CITY OF SEASIDE

FUND DESCRIPTIONS

SPECIAL REVENUE FUNDS

PUBLIC SAFETY FUND
201 OTS-AV18 – This fund is used to account for a grant from the Office of Traffic Safety coordinated through the City of Salinas.
203 BJA Grant – This fund is established to account for Federal grant funds received from U.S. Department of Justice (DOJ) Office of Justice Programs (OJP) Bureau of Justice Assistance (BJA) for the purpose of purchasing safety equipment. 209 PC Training – This fund is used to account for the revenues and expenditures of public safety courses taught by City of Seaside police personnel at Monterey Peninsula College.
218 MPC Training – This fund is used to account for the revenues and expenditures of public safety courses taught by City of Seaside Fire personnel at Monterey Peninsula College.
223 JAG – Justice Assistance Grant – This fund is used to account for a Federal Grant from the Department of Justice.
230 Safe Routes to School – This fund is used to account for State grant related to transportation paths to school.
240 ABC Grant – This fund was established to account for State funds received from the Department of Alcoholic Beverage Control for the operation of programs designed to enforce underage drinking laws and policies.
241 Asset Forfeiture Fund – This fund is used to account for assets seized during arrest.

The assets are held in this fund until adjudicated through the courts and then distributed as directed. Eventual proceeds received by Seaside are restricted for certain Police uses.
243,244 PRVNT Fund – This fund is used to account for the activities of the Peninsula Regional Violence and Narcotic Task Force.
115
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CITY OF SEASIDE

FUND DESCRIPTIONS (CONTINUED)

SPECIAL REVENUE FUNDS (CONTINUED)

COMMUNITY SERVICES FUND
246 City Affordable Housing Fund – This fund is used to account for funds received from transient occupancy tax from short term rentals designated to be used for programs which will increase affordable housing in the City.
245 Dog Park Project – This fund is used to account for donations for the City dog park. 251 Senior Programs – This fund supports new and existing senior programs. 252 Oldemeyer Maintenance – This fund accounts for a portion of the center’s room rental fee which is set aside for the maintenance of the center. 253 Youth Center Maintenance – This fund accounts for a portion of the center’s room rental fee which is set aside for the maintenance of the center. 255 Soper Field Community Center – This fund accounts for a portion of the center’s room rental fee which is set aside for the maintenance of the center. 256 Swimming Pool Maintenance – This fund accounts for a portion of the activity fee which is set aside for the maintenance of the Pool.
257 Parks Maintenance – This fund accounts for a portion of the rental fee which is set aside for the maintenance of the Parks.
261 Developer Impact Fees – This fund accounts for fees collected from developers to be used to defray all or a portion of the cost of public facilities related to the development project.

SUPPLEMENTAL LAW ENFORCEMENT
221 CA Supplemental Law Enforce (SLESF) – 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.

PRESIDIO O&M ACTIVITIES (POMA) FUND
113 POMA & DMDC Fund – This fund accounts for the Operations and Maintenance for the Presidio of Monterey Joint Powers Authority. The revenue sources are primarily from charges for services.

PROPOSITION 172 FUND
220 Proposition 172 Sales Tax – This fund is used to account for the sales tax designated to be spent by cities only for public safety services.
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CITY OF SEASIDE

FUND DESCRIPTIONS (CONTINUED)

SPECIAL REVENUE FUNDS (CONTINUED)

LAGUNA GRANDE PROJECT
103 Laguna Grande Parking Authority – This fund captures the cost for maintenance of the Laguna Grande Parking lot. Expenses are reimbursed by the five main businesses located on the lot.

GAS TAX FUND
210 (214, 216, 218) State Gas Tax Funds – The City’s Gas Tax allocations are recorded in these funds. The use of these funds is restricted to the maintenance, repair, and design of streets by State and Federal legislation. Beginning in FY 2014-15, these funds were combined into fund 210.
224 Surface Transportation – This fund is used to account for State funds restricted for use to specific street purposes.

FORA NON-BOND FUND
332 FORA Habitat – This fund is used to account for funds for the preservation and maintenance of natural habitat within designated areas of the former Ft. Ord. 333 LRA – Fort Ord – This fund is used to account for funds received from the Fort Ord Reuse Authority to be used in connection with activities the City performs as the Local Redevelopment Authority.
335 ESCA (FORA) – This fund is used to account for activities related to the Environmental Services Cooperative Agreement with the US Army for activity related to property within the former Ft. Ord.
336 FORA Eucalyptus Repair– This fund is used to account for funds received from the Fort Ord Reuse Authority to be used for repairs on Eucalyptus Road

HOUSING SETTLEMENT FUND
997 Housing Settlement – This fund is used to account for funds set aside for affordable housing and the RDA low and moderate income housing fund.

DISABILITY ACCESS FEE FUND
262 Disabled Access – This fund accounts for a $1 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 a quarterly basis. 117
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CITY OF SEASIDE

FUND DESCRIPTIONS (CONTINUED)

SPECIAL REVENUE FUNDS (CONTINUED)

PUBLIC, EDUCATION AND GOVERNMENT (PEG) ACCESS FUND
291 PEG Access – This fund accounts for the Public Education charges collected on resident’s cable bills. The expenditures are restricted to use for televising public meetings.

RECREATION ENDOWMENT FUND
602 Gardner Trust Fund – This fund is used to account for the funds received from the Gardner Trust which is restricted to use for Senior Programs.

SAFER FEMA GRANT FUNDS
106 OES/FEMA – This fund is used to account for any grants received by the City for emergency preparedness.
231 SAFER Grant – This fund is used to account for the revenue and expenditures related to this grant from FEMA for additional staffing of firefighters.

TRANSPORTATION SAFETY AND INVEST PLAN
211 Transportation Safety and Invest Plan (Measure X) – This fund accounts for revenues and expenditures related to the Measure X sales tax measure.

HOUSING SUCCESSOR SPECIAL REVENUE FUND
297 Housing Successor Special Revenue Fund – is used to retain the housing assets and functions previously performed by the dissolved Redevelopment Agency of the City. The revenue sources are primarily from rental activities.

STORMWATER FUND
271 Stormwater Fund – This fund accounts for revenues and expenditures related to the operation of the City’s storm drain and stormwater management system. 118
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CITY OF SEASIDE

FUND DESCRIPTIONS (CONTINUED)

SPECIAL REVENUE FUNDS (CONTINUED)

GENERAL CAPITAL PROJECT FUNDS
304 Patullo Swim Center – This fund accounts for capital improvement projects at Patello Swim Center. There are currently no active projects.
308 Seaside Library - CP – This fund accounts for capital improvement projects at the Seaside Library. There are currently no active projects. 342 Parks – Playground Improvement – This fund accounts for funds related to capital improvement projects at City parks and playgrounds
343 Miscellaneous Projects – This fund accounts for miscellaneous capital improvement projects.
344 Government Facilities – This fund accounts for the capital projects related to government facilities.
348 Cutino Park Improvements – This fund is used to account for funds related to capital improvements at Cutino Park.

DEBT SERVICE FUNDS
355 Pension Obligation – This fund accounts for the debt service payments for the Pension Obligation Bond. The funding source for these payments is an Internal Service Transfer from other funds.
356 Cutino Park Bond Fund – This fund accounts for the escrow balance of bond proceeds for the Cutino Park project, as well as the debt service payments for the bond. The funding source for these debt service payments is a transfer from the General Fund. 119
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Public Community Supplemental
Safety Services Law
Fund Fund Enforcement
ASSETS
Cash and Investments $ 381,011 $ 2,010,974 $ 469,970
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable 2,304 - 40,594
Deposits with Others - 112 -
Due from Other Governments 2,000 - -
Notes/Loans Receivable - - -
Land Held for Resale - - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 385,315 $ 2,011,086 $ 510,564

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ 4,299 $ 3,279 $ 10,991
Accrued Salaries and Benefits 35 - -
Deposits from Others 97,500 66,713 -
Other Liabilities 156 - -
Due to Other Funds - - -
Unearned Revenue - - -
Total Liabilities 101,990 69,992 10,991
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental - - -
Total Deferred inflows of resources - - -
Fund Balances:

Nonspendable - 112 -
Restricted 283,325 1,940,982 499,573
Committed - - -
Unassigned - - -
Total Fund Balances 283,325 1,941,094 499,573
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 2,011,086 385,315 $ 510,564 $ Special Revenue

CITY OF SEASIDE

COMBINING BALANCE SHEET

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
121
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Presidio O&M Laguna
Activities Proposition Grande
(POMA) Fund 172 Fund Project
ASSETS
Cash and Investments $ 365,119 $ 7,508 $ 454
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable - 11,629 3,151
Deposits with Others - - -
Due from Other Governments 769,947 - -
Notes/Loans Receivable - - -
Land Held for Resale - - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 1,135,066 $ 19,137 $ 3,605

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ 32,832 $ - $ 3,151
Accrued Salaries and Benefits 16,683 - -
Deposits from Others - - -
Other Liabilities - - -
Due to Other Funds - - -
Unearned Revenue - - -
Total Liabilities 49,515 - 3,151
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental 131,719 - -
Total Deferred inflows of resources 131,719 - -
Fund Balances:

Nonspendable - - -
Restricted - 19,137 -
Committed 953,832 - -
Unassigned - - 454
Total Fund Balances 953,832 19,137 454
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 19,137 1,135,066 $ 3,605 $ Special Revenue

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
122
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Housing FORA
Collaborative Gas Tax Non-Bond
Fund Fund Fund
ASSETS
Cash and Investments $ 2,246,932 - $ $ 3,071,887
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable - 150,333 109,165
Deposits with Others - - -
Due from Other Governments - - 413
Notes/Loans Receivable - - -
Land Held for Resale - - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 2,397,265 - $ $ 3,181,465

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ 29 $ 55,898 $ 16,216
Accrued Salaries and Benefits - 14,033 8,427
Deposits from Others - 346 -
Other Liabilities - - -
Due to Other Funds 26,319 - -
Unearned Revenue - - -
Total Liabilities 26,348 70,277 24,643
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental - 9,442 -
Total Deferred inflows of resources - 9,442 -
Fund Balances:

Nonspendable - -
Restricted 2,317,546 - 3,156,822
Committed - -
Unassigned (26,348) - -
Total Fund Balances (26,348) 2,317,546 3,156,822
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 2,397,265 - $ $ 3,181,465

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
Special Revenue
123
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Housing Disability
Settlement Access PEG
Fund Fee Access Fund
ASSETS
Cash and Investments $ 1,222,192 $ 18,865 $ 37,736
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable - - 8,650
Deposits with Others - - -
Due from Other Governments - - -
Notes/Loans Receivable - - -
Land Held for Resale - - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 1,222,192 $ 18,865 $ 46,386

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ - $ 15,450 $ 38,187
Accrued Salaries and Benefits - - -
Deposits from Others - - -
Other Liabilities - - -
Due to Other Funds - - -
Unearned Revenue - - -
Total Liabilities - 15,450 38,187
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental - - -
Total Deferred inflows of resources - - -
Fund Balances:

Nonspendable - - -
Restricted - 3,415 8,199
Committed 1,222,192 - -
Unassigned - - -
Total Fund Balances 1,222,192 3,415 8,199
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 18,865 1,222,192 $ 46,386 $

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
Special Revenue
124
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SAFER Transportation
Recreation FEMA Safety and
Endowment Grant Fund Invest Plan
ASSETS
Cash and Investments $ 110,420 $ - $ 1,432,080
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable - 409 318,301
Deposits with Others - - -
Due from Other Governments - - -
Notes/Loans Receivable - - -
Land Held for Resale - - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 110,420 $ 409 $ 1,750,381

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ - $ - $ 2,574
Accrued Salaries and Benefits - 212 -
Deposits from Others - - -
Other Liabilities - - -
Due to Other Funds - 167,214 -
Unearned Revenue - - -
Total Liabilities - 167,426 2,574
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental - - -
Total Deferred inflows of resources - - -
Fund Balances:

Nonspendable - - -
Restricted 110,420 - 1,747,807
Committed - - -
Unassigned - (167,017) -
Total Fund Balances 110,420 (167,017) 1,747,807
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 409 110,420 $ $ 1,750,381

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
Special Revenue
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Special Revenue
Housing State of California
Successor Stormwater Grants
Fund Fund Fund
ASSETS
Cash and Investments $ 5,129,615 $ 54,969 $ -
Restricted Cash and Investments - - -
Cash with Fiscal Agent - - -
Accounts Receivable 100,000 - -
Deposits with Others - - -
Due from Other Governments - 16,270 591,467
Notes/Loans Receivable 1,358,232 - -
Land Held for Resale 658,068 - -
Lease Receivable - - -
Advances to Other Funds - - -
Total Assets $ 7,245,915 $ 71,239 $ 591,467

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ 1,146 $ 42,753 $ -
Accrued Salaries and Benefits - 14,905 -
Deposits from Others - - -
Other Liabilities - - -
Due to Other Funds - - -
Unearned Revenue 100,000 - -
Total Liabilities 101,146 57,658 -
Deferred Inflows of Resources:

Leases related - - -
Unavailable Revenue - Intergovernmental - 11,000 591,467 Total Deferred inflows of resources - 11,000 591,467
Fund Balances:

Nonspendable - - -
Restricted 7,144,769 -
Committed - - -
Unassigned - 2,581 -
Total Fund Balances 7,144,769 2,581 -
Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ 71,239 7,245,915 $ 591,467 $

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
126
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Capital
Projects
General Pension Cutino Park
Capital Obligation Bond
Projects Fund Fund Total
ASSETS
Cash and Investments - $ $ - $ 87,095 $ 16,646,827
Restricted Cash and Investments - - - -
Cash with Fiscal Agent - 70,073 16,562 86,635
Accounts Receivable - - - 744,536
Deposits with Others - - - 112
Due from Other Governments - - - 1,380,097
Notes/Loans Receivable - - - 1,358,232
Land Held for Resale - - - 658,068
Lease Receivable - - - -
Advances to Other Funds - - - -
Total Assets $ - $ 70,073 $ 103,657 $ 20,874,507

LIABILITIES, DEFERRED INFLOWS OF

RESOURCES, AND FUND BALANCES
Liabilities:

Accounts Payable $ 220,683 $ 952 $ 953 $ 449,393
Accrued Salaries and Benefits - - - 54,295
Deposits from Others - - - 164,559
Other Liabilities - - - 156
Due to Other Funds 97,234 89 - 290,856
Unearned Revenue - - - 100,000
Total Liabilities 317,917 1,041 953 1,059,259
Deferred Inflows of Resources:

Leases related - - - -
Unavailable Revenue - Intergovernmental - - - 743,628
Total Deferred inflows of resources - - - 743,628
Fund Balances:

Nonspendable - - - 112
Restricted - 69,032 102,704 17,403,731
Committed - - - 2,176,024
Unassigned (317,917) - - (508,247)
Total Fund Balances (317,917) 69,032 102,704 19,071,620 Total Liabilities, Deferred Inflows of
Resources, and Fund Balances $ - $ 70,073 $ 103,657 $ 20,874,507 Debt Service

CITY OF SEASIDE

COMBINING BALANCE SHEET (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
JUNE 30, 2024
127
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
Public Community Supplemental
Safety Services Law
Fund Fund Enforcement

REVENUES
Taxes - $ $ - $ -
Use of Money and Property 10,560 47,766 13,330
Intergovernmental Revenue 89,370 - 186,159
Charges for Services - 26,378 -
Fines and Penalties $8,523 - -
Other revenue 2,616 81,782 -
Total Revenues 111,069 155,926 199,489

EXPENDITURES
Current:

Public Safety 64,201 - 30,383
Recreation - 308,533 -
Public Works - - -
Community Development - - -
Capital Outlay - - -
Debt Service:

Principal - - -
Interest and Fiscal Charges - - -
Total Expenditures 64,201 308,533 30,383

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (152,607) 46,868 169,106

OTHER FINANCING SOURCES (USES)
Transfers In - 709,485 -
Transfers Out - (178,725) -
Total Other Financing
Sources (Uses) - 530,760 -
NET CHANGE IN FUND BALANCES 46,868 378,153 169,106
Fund Balances - Beginning of Year 236,457 1,562,941 330,467 FUND BALANCES - END OF YEAR $ 1,941,094 283,325 $ 499,573 $ 128
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
Presidio O&M Laguna
Activities Proposition Grande
(POMA) Fund 172 Fund Project

REVENUES
Taxes - $ $ - $ -
Use of Money and Property 11,815 172 -
Intergovernmental Revenue - 152,455 -
Charges for Services 1,517,703 - -
Fines and Penalties - - -
Other revenue - - 454
Total Revenues 1,529,518 152,627 454

EXPENDITURES
Current:

Public Safety - 231,711 -
Recreation - - -
Public Works 1,255,672 - -
Community Development - - -
Capital Outlay - - -
Debt Service:

Principal - - -
Interest and Fiscal Charges - - -
Total Expenditures 1,255,672 231,711 -

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 273,846 (79,084) 454

OTHER FINANCING SOURCES (USES)
Transfers In - - -
Transfers Out - - -
Total Other Financing
Sources (Uses) - - -
NET CHANGE IN FUND BALANCES 273,846 (79,084) 454
Fund Balances - Beginning of Year, Restated 679,986 98,221 - FUND BALANCES - END OF YEAR $ 19,137 953,832 $ 454 $
129
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
Housing FORA
Collaborative Gas Tax Non-Bond
Fund Fund Fund

REVENUES
Taxes $ - $ - $ -
Use of Money and Property - 82,134 64,923
Intergovernmental Revenue - 1,688,513 506,220
Charges for Services - - -
Fines and Penalties - - -
Other revenue - 870 -
Total Revenues - 1,771,517 571,143

EXPENDITURES
Current:

Public Safety - - -
Recreation - - -
Public Works - 1,892,087 500,590
Community Development 18,535 - -
Capital Outlay - - -
Debt Service:

Principal - 61,122 666
Interest and Fiscal Charges - 13,885 1,321
Total Expenditures 18,535 1,967,094 502,577

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (18,535) (195,577) 68,566

OTHER FINANCING SOURCES (USES)
Transfers In - 771,486 -
Transfers Out - (316,140) -
Total Other Financing
Sources (Uses) - 455,346 -
NET CHANGE IN FUND BALANCES (18,535) 259,769 68,566
Fund Balances - Beginning of Year, Restated (7,813) 2,057,777 3,088,256 FUND BALANCES - END OF YEAR $ 2,317,546 (26,348) $ 3,156,822 $ 130
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
Housing Disability
Settlement Access PEG
Fund Fee Access Fund

REVENUES
Taxes $ - $ - $0
Use of Money and Property 36,181 - -
Intergovernmental Revenue - - -
Charges for Services - - 38,185
Fines and Penalties - - -
Other revenue - - -
Total Revenues 36,181 38,185 -

EXPENDITURES
Current:

Public Safety - - -
Recreation - - -
Public Works - - -
Community Development - - 58,339
Capital Outlay - - -
Debt Service:

Principal - - -
Interest and Fiscal Charges - - -
Total Expenditures - - 58,339

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 36,181 (20,154) -

OTHER FINANCING SOURCES (USES)
Transfers In - - -
Transfers Out - - -
Total Other Financing
Sources (Uses) - - -
NET CHANGE IN FUND BALANCES 36,181 (20,154) -
Fund Balances - Beginning of Year 1,186,011 3,415 28,353 FUND BALANCES - END OF YEAR $ 3,415 1,222,192 $ 8,199 $ 131
Packet Page 180

CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
SAFER Transportation
Recreation FEMA Safety and
Endowment Grant Fund Invest Plan

REVENUES
Taxes $ - $ 1,272,390 - $
Use of Money and Property - - 53,361
Intergovernmental Revenue - - -
Charges for Services - - -
Fines and Penalties - - -
Other revenue 4,309 - -
Total Revenues 4,309 1,325,751 -

EXPENDITURES
Current:

Public Safety - - -
Recreation - - -
Public Works - - 8,070
Community Development - - -
Capital Outlay - - -
Debt Service:

Principal - - -
Interest and Fiscal Charges - - -
Total Expenditures - - 8,070

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 4,309 1,317,681 -

OTHER FINANCING SOURCES (USES)
Transfers In - - -
Transfers Out (53,780) (1,238,675) -
Total Other Financing
Sources (Uses) - (53,780) (1,238,675)
NET CHANGE IN FUND BALANCES (49,471) - 79,006
Fund Balances - Beginning of Year 159,891 (167,017) 1,668,801 FUND BALANCES - END OF YEAR $ (167,017) 110,420 $ 1,747,807 $ 132
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Special Revenue
Housing State of California
Successor Stormwater Grants
Fund Fund Fund

REVENUES
Taxes $ - $ - $ -
Use of Money and Property 182,972 - -
Intergovernmental Revenue 100,000 116,731 317,235
Charges for Services - - -
Fines and Penalties - - -
Other revenue 24,006 14,985 -
Total Revenues 306,978 131,716 317,235

EXPENDITURES
Current:

Public Safety - - -
Recreation - - -
Public Works - 1,215,315 -
Community Development 182,877 - -
Capital Outlay - - -
Debt Service:

Principal - 65,208 -
Interest and Fiscal Charges - 2,083 -
Total Expenditures 182,877 1,282,606 -

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 124,101 (1,150,890) 317,235

OTHER FINANCING SOURCES (USES)
Transfers In - 1,511,698 -
Transfers Out - - (317,235)
Total Other Financing
Sources (Uses) - 1,511,698 (317,235)
NET CHANGE IN FUND BALANCES 124,101 360,808 -
Fund Balances - Beginning of Year 7,020,668 (358,227) - FUND BALANCES - END OF YEAR $ 2,581 7,144,769 $ - $
133
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CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENDITURES,

AND CHANGES IN FUND BALANCES (CONTINUED)

NONMAJOR GOVERNMENTAL FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Capital
Projects Debt Service Funds
General Pension Cutino Park
Capital Obligation Bond
Projects Bonds Fund Total

REVENUES
Taxes $ - $ - $ 1,272,390 - $
Use of Money and Property 14 32,102 693 536,023
Intergovernmental Revenue 85,443 - - 3,242,126
Charges for Services - - - 1,582,266
Fines and Penalties - - - 8,523
Other revenue 9,315 761,045 - 899,382
Total Revenues 94,772 793,147 693 7,540,710

EXPENDITURES
Current:

Public Safety - - - 326,295
Recreation - - - 308,533
Public Works - - - 4,871,734
Community Development 2,893,437 3,885 241 3,157,314
Capital Outlay 1,301,575 - - 1,301,575
Debt Service:

Principal - 679,090 210,000 1,016,086
Interest and Fiscal Charges - 78,147 169,246 264,682
Total Expenditures 4,195,012 761,122 379,487 11,246,219

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (4,100,240) 32,025 (378,794) (3,705,509)

OTHER FINANCING SOURCES (USES)
Transfers In 4,290,353 - 377,495 7,660,517
Transfers Out - - (1,012,232) (3,116,787)
Total Other Financing
Sources (Uses) - 4,290,353 (634,737) 4,543,730
NET CHANGE IN FUND BALANCES 190,113 32,025 (1,013,531) 838,221 Fund Balances - Beginning of Year (508,030) 37,007 1,116,235 18,233,399 FUND BALANCES - END OF YEAR $ 69,032 (317,917) $ 102,704 $ 19,071,620 $ 134
Packet Page 183
Variance with
Original Final Actual Final Budget

REVENUES
Fines and Penalties - $ $ 8,523$ - $ 8,523
Use of Money and Property 182 182 10,560 10,378
Intergovernmental Revenues 66,000 66,000 89,370 23,370
Other Revenue - - 2,616 2,616
Total Revenues 66,182 66,182 111,069 44,887

EXPENDITURES
Current:

Public Safety 131,037 131,037 64,201 66,836
NET CHANGE IN FUND BALANCE $ (64,855) $ (64,855) 46,868 $ 111,723 Fund Balance - Beginning of Year 236,457
FUND BALANCE - END OF YEAR $ 283,325

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

PUBLIC SAFETY FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
135
Packet Page 184
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 556 556 $ 47,766 $ 47,210 $ Charges for Services 19,700 19,700 26,378 6,678
Other Revenues - - 81,782 81,782
Total Revenues 20,256 20,256 155,926 135,670

EXPENDITURES
Current:

Recreation 333,705 333,705 308,533 25,172

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (313,449) (313,449) (152,607) 160,842

OTHER FINANCING SOURCES (USES)
Transfers In 460,658 460,658 709,485 248,827
Transfers Out (30,000) (571,608) (178,725) 392,883
Total Other Financing
Sources (Uses) (110,950) 430,658 530,760 641,710
NET CHANGE IN FUND BALANCE $ (424,399) 117,209 $ 378,153 802,552 $ Fund Balance - Beginning of Year 1,562,941
FUND BALANCE - END OF YEAR $ 1,941,094

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

COMMUNITY SERVICES FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
136
Packet Page 185
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - - $ 13,330 $ $ 13,330
Intergovernmental Revenues 148,019 148,019 186,159 38,140 Total Revenues 148,019 148,019 199,489 51,470

EXPENDITURES
Current:

Public Safety 102,150 - 30,383 71,767
NET CHANGE IN FUND BALANCE $ 148,019 $ 45,869 169,106 $ 123,237 Fund Balance - Beginning of Year 330,467
FUND BALANCE - END OF YEAR $ 499,573

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

SUPPLEMENTAL LAW ENFORCEMENT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
137
Packet Page 186
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 6,731 $ 6,731 11,815$ $ 5,084 Charges for Services 1,007,080 1,007,080 1,517,703 510,623 Total Revenues 1,013,811 1,013,811 1,529,518 515,707

EXPENDITURES
Current:

Public Works 1,400,221 1,400,221 1,255,672 144,549
Total Expenditures 1,400,221 1,400,221 1,255,672 144,549 NET CHANGE IN FUND BALANCE $ (386,410) $ (386,410) 273,846 $ 660,256 Fund Balance - Beginning of Year 679,986
FUND BALANCE - END OF YEAR $ 953,832

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

PRESIDIO O&M ACTIVITIES (POMA) FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
138
Packet Page 187
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - $ - 172$ $ 172
Intergovernmental Revenues 160,709 160,709 152,455 (8,254) Total Revenues 160,709 160,709 152,627 (8,082)

EXPENDITURES
Current:

Public Safety 6,713 6,713 231,711 (224,998)
NET CHANGE IN FUND BALANCE $ 153,996 153,996 $ (79,084) 216,744 $ Fund Balance - Beginning of Year 98,221
FUND BALANCE - END OF YEAR 19,137$

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE
PROPOSITION 172 FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
139
Packet Page 188
Variance with
Original Final Actual Final Budget

REVENUES
Other Revenue -$ -$ 454$ $ 454
NET CHANGE IN FUND BALANCE -$ -$ 454 $ 454
Fund Balance - Beginning of Year -
FUND BALANCE - END OF YEAR 454$

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

LAGUNA GRANDE PROJECT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
140
Packet Page 189
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 105,000 $ 105,000 $ 163,497 $ 58,497 Intergovernmental Revenues 348,646 348,646 308,645 (40,001) Other Revenue - - 180 180
Total Revenues 453,646 453,646 472,322 18,676

EXPENDITURES
Current:

Community Development 237,946 240,946 195,993 44,953

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 212,700 215,700 276,329 63,629

OTHER FINANCING SOURCES (USES)
Transfers Out (250,000) (284,497) (250,000) 34,497
Total Other Financing
Sources (Uses) (250,000) (284,497) (250,000) 34,497
NET CHANGE IN FUND BALANCE $ (34,300) $ (71,797) 26,329 $ 98,126 Fund Balance - Beginning of Year 520,941
FUND BALANCE - END OF YEAR $ 547,270

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

COMMUNITY DEVELOPMENT BLOCK GRANT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
141
Packet Page 190
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 4,556 4,556 $ 82,134 $ 77,578 $ Intergovernmental Revenues 4,875,335 4,875,335 1,688,513 (3,186,822) Other Revenue - - 870 870
Total Revenues 4,879,891 4,879,891 1,771,517 (3,108,374)

EXPENDITURES
Current:

Public Works 2,132,590 2,136,590 1,892,087 244,503
Debt Service:

Principal 77,005 77,005 61,122 15,883
Interest and Fiscal Charges 14,467 14,467 13,885 582
Total Expenditures 2,224,062 2,228,062 1,967,094 260,968

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 2,651,829 2,655,829 (195,577) (3,369,342)

OTHER FINANCING SOURCES (USES)
Transfers In - - 771,486 771,486
Transfers Out (1,835,000) (4,691,651) (316,140) 4,375,511 Total Other Financing
Sources (Uses) (4,691,651) (1,835,000) 455,346 5,146,997 NET CHANGE IN FUND BALANCE $ (2,039,822) 820,829 $ 259,769 $ 1,777,655 Fund Balance - Beginning of Year 2,057,777
FUND BALANCE - END OF YEAR $ 2,317,546

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

GAS TAX FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
142
Packet Page 191
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - - $ 64,923 $ 64,923 $
Intergovernmental Revenues 252,599 252,599 506,220 253,621 Total Revenues 252,599 252,599 571,143 318,544

EXPENDITURES
Current:

Public Works 2,823,226 2,829,654 500,590 2,329,064
Debt Service:

Principal - - 666 (666)
Interest and Fiscal Charges - - 1,321 (1,321)
Total Expenditures 2,823,226 2,829,654 502,577 2,327,077 NET CHANGE IN FUND BALANCE $ (2,570,627) $ (2,577,055) 68,566 $ 2,645,621 Fund Balance - Beginning of Year 3,088,256
FUND BALANCE - END OF YEAR $ 3,156,822

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

FORA NON-BOND FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
143
Packet Page 192
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 5,731 - $ 36,181 $ 30,450 $ Total Revenues - 5,731 36,181 30,450
NET CHANGE IN FUND BALANCE $ 5,731 - $ 36,181 30,450 $
Fund Balance - Beginning of Year 1,186,011
FUND BALANCE - END OF YEAR $ 1,222,192

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

HOUSING SETTLEMENT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
144
Packet Page 193
Variance with
Original Final Actual Final Budget

REVENUES
Charges for Services $ - $ - $ - $ -

EXPENDITURES
Current:

General Government - - - -
NET CHANGE IN FUND BALANCE $ - $ - - $ -
Fund Balance - Beginning of Year 3,415
FUND BALANCE - END OF YEAR $ 3,415

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

DISABILITY ACCESS FEE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
145
Packet Page 194
Variance with
Original Final Actual Final Budget

REVENUES
Charges for Services $ 50,000 $ 50,000 $ 38,185 $ (11,815)

EXPENDITURES
Current:

Community Development 50,000 50,000 58,339 (8,339)
NET CHANGE IN FUND BALANCE $ - - $ (20,154) (20,154) $
Fund Balance - Beginning of Year 28,353
FUND BALANCE - END OF YEAR $ 8,199

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

PEG ACCESS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
146
Packet Page 195
Variance with
Original Final Actual Final Budget

REVENUES
Other revenue - $ - $ 4,309 $ 4,309 $

OTHER FINANCING SOURCES (USES)
Transfers Out $ (57,699) $ (57,699) (53,780) 3,919
Total Other Financing
Sources (Uses) (57,699) (57,699) (53,780) 3,919
NET CHANGE IN FUND BALANCE $ (57,699) (57,699) $ (49,471) 8,228 $ Fund Balance - Beginning of Year 159,891
FUND BALANCE - END OF YEAR $ 110,420

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

RECREATION ENDOWMENT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
147
Packet Page 196
Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental Revenues $ - $ - $ - $ -

EXPENDITURES
Current:

Public Safety - - - -
NET CHANGE IN FUND BALANCE $ - $ - - $ -
Fund Balance - Beginning of Year (167,017)
FUND BALANCE - END OF YEAR $ (167,017)

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

SAFER FEMA GRANT FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
148
Packet Page 197
Variance with
Original Final Actual Final Budget

REVENUES
Taxes 1,329,480 $ $ 1,329,480 $ 1,272,390 $ (57,090)
Use of Money and Property - - 53,361 53,361
Total Revenues 1,329,480 1,329,480 1,325,751 (3,729)

EXPENDITURES
Current:

Public Works 5,345 5,345 8,070 (2,725)

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES 1,324,135 1,324,135 1,317,681 (1,004)

OTHER FINANCING SOURCES (USES)
Transfers Out (1,556,450) (2,988,977) (1,238,675) 1,750,302 Total Other Financing
Sources (Uses) (2,988,977) (1,556,450) (1,238,675) 1,750,302 NET CHANGE IN FUND BALANCE $ (1,664,842) (232,315) $ 79,006 $ 1,749,298 Fund Balance - Beginning of Year 1,668,801
FUND BALANCE - END OF YEAR $ 1,747,807

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

TRANSPORTATION SAFETY AND INVESTMENT PLAN FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
149
Packet Page 198
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 42,814 42,814 $ 182,972 $ 140,158 $ Intergovernmental Revenues 750,000 750,000 100,000 (650,000) Other Revenues 10,000 10,000 24,006 14,006
Total Revenues 802,814 802,814 306,978 (495,836)

EXPENDITURES
Current:

Community Development 865,352 945,352 182,877 762,475
NET CHANGE IN FUND BALANCE $ (62,538) $ (142,538) 124,101 $ 266,639 Fund Balance - Beginning of Year 7,020,668
FUND BALANCE - END OF YEAR $ 7,144,769

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

HOUSING SUCCESSOR FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
150
Packet Page 199
Variance with
Original Final Actual Final Budget

REVENUES
Intergovernmental Revenues $ 241,943 $ 241,943 $ 116,731 $ (125,212) Charges for services - - - -
Other Revenue 18,000 18,000 14,985 (3,015)
Total Revenues 259,943 259,943 131,716 (128,227)

EXPENDITURES
Current:

Public Works 1,551,623 2,228,828 1,215,315 1,013,513
Debt Service:

Principal 61,415 61,415 65,208 (3,793)
Interest and Fiscal Charges 3,004 3,004 2,083 921
Total Expenditures 1,616,042 2,293,247 1,282,606 1,010,641

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (1,356,099) (2,033,304) (1,150,890) 882,414

OTHER FINANCING SOURCES (USES)
Transfers In 1,577,844 2,255,049 1,511,698 (743,351)
Transfers Out - - - -
Total Other Financing
Sources (Uses) 1,577,844 2,255,049 1,511,698 (743,351)
NET CHANGE IN FUND BALANCE $ 221,745 $ 221,745 360,808 $ 139,063 Fund Balance - Beginning of Year (358,227)
FUND BALANCE - END OF YEAR $ 2,581

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

STORMWATER FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
151
Packet Page 200
Variance with
Original Final Actual Final Budget

EXPENDITURES
Current:

Community Development $ - - $ 18,535 $ $ (18,535)
Total Expenditures - - 18,535 (18,535)

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES - - (18,535) (18,535)
NET CHANGE IN FUND BALANCE $ - - $ (18,535) (18,535) $
Fund Balance - Beginning of Year (7,813)
FUND BALANCE - END OF YEAR $ (26,348)

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

HOUSING COLLABORATIVE FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
152
Packet Page 201
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ - - $ 14 $ 14 $
Charges for services - 85,443 - 85,443
- 9,315 - 9,315
Total Revenues - 94,772 - 94,772

EXPENDITURES
Current:

Community Development 3,822,777 9,458,325 2,893,437 6,564,888 Capital Outlay 1,363 1,402,076 1,301,575 100,501
Total Expenditures 3,824,140 10,860,401 4,195,012 6,665,389

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (3,824,140) (10,860,401) (4,100,240) 6,760,161

OTHER FINANCING SOURCES (USES)
Transfers In 3,963,295 4,290,353 - 4,290,353
Transfers Out - - - -
Total Other Financing
Sources (Uses) - 3,963,295 4,290,353 4,290,353
NET CHANGE IN FUND BALANCE $ 139,155 $ (10,860,401) 190,113 $ 11,050,514 Fund Balance - Beginning of Year (508,030)
FUND BALANCE - END OF YEAR $ (317,917)

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

GENERAL CAPITAL PROJECTS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
153
Packet Page 202
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 575 575 $ 32,102 $ $ 31,527 Other Revenue 765,000 765,000 761,045 (3,955)
Total Revenues 765,575 765,575 793,147 27,572

EXPENDITURES
Current:

Community Development 3,120 3,120 3,885 (765)
Debt Service:

Principal 680,000 680,000 679,090 910
Interest and Fiscal Charges 78,147 78,147 78,147 -
Total Expenditures 761,267 761,267 761,122 145
NET CHANGE IN FUND BALANCE $ 4,308 $ 4,308 32,025 $ 27,427 Fund Balance - Beginning of Year 37,007
FUND BALANCE - END OF YEAR $ 69,032

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

PENSION OBLIGATION BONDS FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
154
Packet Page 203
Variance with
Original Final Actual Final Budget

REVENUES
Use of Money and Property $ 146 575 $ 693 $ 547 $
Total Revenues 575 146 693 547

EXPENDITURES
Current:

Community Development 241 3,120 241 -
Debt Service:

Principal 680,000 200,000 210,000 (10,000)
Interest and Fiscal Charges 176,119 78,147 169,246 6,873 Total Expenditures 761,267 376,360 379,487 (3,127)

EXCESS (DEFICIENCY) OF REVENUES
OVER (UNDER) EXPENDITURES (376,214) (760,692) (378,794) (2,580)

OTHER FINANCING SOURCES (USES)
Transfers In - 376,119 377,495 1,376
Transfers In - (503,216) (1,012,232) (509,016)
Total Other Financing
Sources (Uses) - (127,097) (634,737) (507,640)
NET CHANGE IN FUND BALANCE $ (760,692) $ (503,311) (1,013,531) $ (510,220) Fund Balance - Beginning of Year 1,116,235
FUND BALANCE - END OF YEAR $ 102,704

CITY OF SEASIDE

BUDGETARY COMPARISON SCHEDULE

CUTINO PARK BOND FUND
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
Budgeted Amounts
155
Packet Page 204
Packet Page 205

INTERNAL SERVICE FUNDS
Packet Page 206
Packet Page 207

CITY OF SEASIDE

FUND DESCRIPTIONS

INTERNAL SERVICE FUNDS
Internal service funds account for the financing of goods and/or services provided by one departments to other departments within the City. All expenses are charges to the operating departments through a monthly transfer.
501 Equipment Maintenance Fund
502 Insurance Fund
503 Management Information Systems Fund
159
Packet Page 208
JUNE 30, 2024
Management
Self- Vehicle Information
Insurance Maintenance Systems
Fund Fund Fund Total
ASSETS
Current Assets:

Cash and Investments 2,422,115 $ $ 6,848 $ 161,337 $ 2,590,300 Restricted Cash and Investments 29,630 - - 29,630
Accounts Receivable 84,365 - - 84,365
Prepaids - - 61,267 61,267
Total current assets 2,536,110 6,848 222,604 2,765,562
Capital Assets:

Depreciable - 270,386 496,340 766,726
Less: Accumulated Depreciation - (222,162) (388,607) (610,769) Total Capital Assets, net - 48,224 107,733 155,957
Total Assets 2,536,110 55,072 330,337 2,921,519

LIABILITIES
Current Liabilities:

Accounts Payable - 46,607 14,360 60,967
Accrued Salaries and Benefits (9,780) - 12,039 2,259
Interest Payable - - 95 95
Compensated Absences - 2,660 14,157 16,817
Claims Payable 60,575 - - 60,575
Leases - 7,442 - 7,442
Due to Other Funds - 78,512 - 78,512
Total Current Liabilities 50,795 135,221 40,651 226,667 Long-Term Liabilities:

Compensated Absences - 23,171 39,473 62,644
Claims Payable 907,137 - - 907,137
Total Long-Term Liabilities 907,137 23,171 39,473 969,781 Total Liabilities 957,932 158,392 80,124 1,196,448

NET POSITION
Net Investment in Capital Assets - 40,782 107,733 148,515 Unrestricted 1,578,178 (144,102) 142,480 1,576,556
Total Net Position $ 1,578,178 $ (103,320) $ 250,213 $ 1,725,071

CITY OF SEASIDE

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICE FUNDS
160
Packet Page 209
Management
Self- Vehicle Information
Insurance Maintenance Systems
Fund Fund Fund Total

OPERATING REVENUES
Charges for Services 4,096,677 $ $1,053,036 631,244 $ $ 5,780,957 Other Revenues 60,566 1,650 - 62,216
Total Operating Revenues 4,157,243 1,054,686 631,244 5,843,173

OPERATING EXPENSES
Salaries and Benefits - 374,254 412,081 786,335
Services and Supplies 234,097 703,056 274,508 1,211,661 Insurance 3,485,891 - - 3,485,891
Utilities - 3,464 109,148 112,612
Claims and Judgements 119,689 - - 119,689
Depreciation - 16,075 53,351 69,426
Total Operating Expenses 3,839,677 1,096,849 849,088 5,785,614 OPERATING INCOME (LOSS) 317,566 (42,163) (217,844) 57,559

NONOPERATING REVENUES (EXPENSES)
Investment Earnings 27,710 - 7,713 35,423
Interest Expense - (851) - (851)
Total Nonoperating Revenues
(Expense) (851) 27,710 7,713 34,572
INCOME (LOSS) BEFORE TRANSFERS 345,276 (43,014) (210,131) 92,131 Transfers Out - - - -
CHANGE IN NET POSITION 345,276 (43,014) (210,131) 92,131 Net Position - Beginning of Year 1,232,902 (60,306) 460,344 1,632,940 NET POSITION (DEFICIT) - END OF YEAR $ 1,578,178 $ (103,320) $ 250,213 $ 1,725,071

CITY OF SEASIDE

COMBINING STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION

INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
161
Packet Page 210
Management
Self- Vehicle Information
Insurance Maintenance Systems
Fund Fund Fund Total

CASH FLOWS FROM OPERATING

ACTIVITIES
Cash Receipts from Interfund Services
Provided 4,120,306 $ 1,054,686 $ 569,977 $ 5,744,969 $
Cash Paid to Employees for Services (9,780) (371,697) (395,979) (777,456) Cash Paid to Suppliers for Goods and
Services (3,948,052) (706,097) (394,393) (5,048,542)
Net Cash Provided (Used) by
Operating Activities 162,474 (23,108) (220,395) (81,029)

CASH FLOWS FROM NONCAPITAL

FINANCING ACTIVITIES
Due To Other Funds - 36,089 - 36,089
Net Cash Provided (Used) by
Noncapital Financing Activities - 36,089 - 36,089

CASH FLOWS FROM CAPITAL AND

RELATED FINANCING ACTIVITIES
Acquisition of Capital Assets - (5,282) (1) (5,283)
Net Cash Provided (Used) by
Capital and Related Financing
Activities - (5,282) (1) (5,283)

CASH FLOWS FROM INVESTING

ACTIVITIES
Interest Received (Paid) 27,710 (851) 7,713 34,572
Net Cash Provided (Used) by
Investing Activities 27,710 (851) 7,713 34,572

NET INCREASE (DECREASE) IN CASH
AND CASH EQUIVALENTS 190,184 6,848 (212,683) (15,651)
Cash and Cash Equivalents, Beginning 2,261,561 - 374,020 2,635,581 CASH AND CASH EQUIVALENTS, ENDING $ 2,451,745 $ 6,848 $ 161,337 $ 2,619,930

RECONCILIATION OF OPERATING

INCOME (LOSS) TO NET CASH

PROVIDED (USED) BY OPERATING

ACTIVATES
Operating Income (Loss) $ 317,566 $ (42,163) $ (217,844) $ 57,559 Adjustments to Reconcile Operating
Income (Loss) to Net Cash Provided
(Used) by Operating Activities:

Depreciation - 16,075 53,351 69,426
Changes in Assets, Deferred Inflows of
Resources, Liabilities, and Deferred
Outflows of Resources (Increase) Decrease
in:
(Increase) Decrease in:

Accounts Receivable (36,937) - - (36,937)
Prepaid Expenses - - (61,267) (61,267)
Increase (Decrease) in:

Accounts and Interest Payable - 423 (10,737) (10,314)
Accrued Salaries (9,780) - 2,135 (7,645)
Compensated Absences - 2,557 13,967 16,524
Claims Liability (108,375) - - (108,375)
Net Cash Provided (Used) by
Operating Activities $ 162,474 $ (23,108) $ (220,395) $ (81,029)

CITY OF SEASIDE

COMBINING STATEMENT OF CASHFLOWS

INTERNAL SERVICE FUNDS
FOR THE FISCAL YEAR ENDED JUNE 30, 2024
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CITY OF SEASIDE

FUND DESCRIPTIONS

CUSTODIAL FUNDS
The Custodial Funds report resources, not in a trust, that are held by the City for other parties outside of the City:
• The Seaside County Sanitation District (SCSD) is responsible for the transportation of sewage waste from residential and commercial buildings to a sewage treatment plant operated by the Monterey Regional Waste Pollution Control Agency. 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. The City performs maintenance and administrative services for the District. Starting in the fiscal year 2022, the District is presented separately as a Custodial Fund because its board is not substantively the same as the City's governing board, and it does not provide services exclusively to the City, and the City Council does not have controlling power over the Board of the district.

Financial statements or financial information for the District may be obtained from the City at 440 Harcourt Avenue, Seaside, California 93955.
• The Watermaster custodial fund reports the fiduciary activities of the Seaside Groundwater Basin Watermaster. The Seaside Groundwater Basin Watermaster was created after a 2006 California Superior Court ruling ordered reduced groundwater pumping from the basin. The resources of the Seaside Groundwater Basin Watermaster are held in trust by the City of Seaside.
163
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Seaside County Watermaster Total Custodial
Sanitation District Fund Funds
ASSETS
Cash and Investments 4,812,516 $ 1,076,867 $ 5,889,383 $ Accounts Receivable 1,431,933 - 1,431,933
Total Assets 6,244,449 1,076,867 7,321,316

LIABILITIES
Accounts Payable 483,802 34,456 518,258
Total Liabilities 483,802 34,456 518,258

NET POSITION
Restricted for: Individuals, Organizations, and
Other Governments 5,760,647 1,042,411 6,803,058
Total Net Position $ 5,760,647 $ 1,042,411 $ 6,803,058

CITY OF SEASIDE

COMBINING STATEMENT OF FIDUCIARY NET POSITION

CUSTODIAL FUNDS
JUNE 30, 2024
164
Packet Page 213
Seaside County Watermaster Total Custodial
Sanitation District Fund Funds

ADDITIONS
Property taxes $ 688,075 $ - $ 688,075
Services charges 3,581,222 - 3,581,222
Miscellaneous revenue 54,125 - 54,125
Contributions from other local governments and developers - 432,660 432,660 Total Additions 4,323,422 432,660 4,756,082

DEDUCTIONS
Services expenses 2,028,182 - 2,028,182
Payments to other local governments and developers - 468,509 468,509 Total Deductions 2,028,182 468,509 2,496,691
CHANGE IN NET POSITION 2,295,240 (35,849) 2,259,391
Net Position, Beginning of Year 3,465,407 1,078,260 4,543,667 NET POSITION, END OF YEAR $ 5,760,647 $ 1,042,411 $ 6,803,058

CITY OF SEASIDE

COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION

CUSTODIAL FUNDS
FOR THE YEAR ENDED JUNE 30, 2024
165
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Packet Page 215

STATISTICAL SECTION
Packet Page 216

CITY OF SEASIDE

STATISTICAL SECTION OVERVIEW
FISCAL YEAR 2023-2024
This part of the City of Seaside’s (the City) annual comprehensive financial report presents detailed information as a context to aid in understanding the information in the financial statements, note disclosures, and required supplementary information regarding the City’s overall financial health.

Financial Trends Schedule #
These schedules contain trend information to help the readers understand how the City of Seaside’s financial performance and well-being have changed over time.

Net Position by Component 1
Changes in Net Position 2
Fund Balances – Governmental Funds 3
Changes in Fund Balances – Governmental Funds 4
Revenue Capacity
These schedules contain information to help the readers assess the City of Seaside’s most significant local revenue resources, sales and transaction taxes and property taxes.

Governmental Funds – Revenues by Source 5
Governmental Funds – Taxes by Type 6
Assessed Valuation, Tax Rates, and Tax Levies 7
Principal Property Tax Payers 8
Taxable Sales by Category 9
Top 25 Sales Tax Producers 10
Debt Capacity
These schedules present information to help the reader assess the affordability of the City of Seaside’s current levels of outstanding debt and the City’s ability to issue additional debt in the future.

Direct and Overlapping Property Tax Rates 11
Property Tax Levies and Collections 12
Legal Debt Service Margin Information 13
Ratios of Total Debt Outstanding 14
Direct and Overlapping Debt 15
Demographic and Economic Information
These schedules offer demographic and economic indicators to help the reader understand the environment within which the City’s financial activities take place.

Demographic and Economic Statistics 16
Full Time Equivalent City Employees by Function 17
Operating Information
These schedules contain service and infrastructure data to help the readers understand how the information in the City’s financial reports relate to the services the City provides and the activities it performs.

Capital Assets and Operating Indicators by Function/Program 18 Miscellaneous Statistics 19
168
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CITY OF SEASIDE

NET POSITION BY COMPONENT

LAST TEN FISCAL YEARS

FINANCIAL TRENDS
SCHEDULE 1
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Government Activities
Net Investment in Capital Assets 50,954,744 $ 50,040,441 $ 49,022,604 $ 54,350,475 $ 56,622,001 $ 54,433,656 $ 168,453,241 $ 159,995,200 $ 166,930,564 $ 171,626,858 $ Restricted 9,710,239 9,660,491 9,987,477 11,041,019 13,070,718 22,025,754 16,529,392 20,625,424 19,285,040 20,124,782 Total Unrestricted - Government
Activities (30,609,347) (27,683,363) (26,815,983) (32,746,156) (34,262,721) (32,454,795) (23,913,563) (9,897,255) (4,347,644) (8,463,558) Total Government Activities 30,055,636 $ 32,017,569 $ 32,194,098 $ 32,645,338 $ 35,429,998 $ 44,004,615 $ 161,069,070 $ 170,723,369 $ 181,867,960 $ 183,288,082 $ Business-Type Activities
Net Investment in Capital Assets 9,161,793 $ 9,001,236 $ 8,838,539 $ 8,759,020 $ 8,693,218 $ 8,630,526 $ 8,525,675 $ 8,537,143 $ 16,055,543 $ 16,001,512 $ Restricted 545,635 545,635 550,634 550,634 550,634 550,635 550,633 568,215 573,939 574,209 Total Unrestricted - Business-Type
Activities 571,472 481,764 427,342 325,542 (137,586) (80,585) (146,681) 183,750 (6,304,584) (6,084,188) Total Business-Type Activities 10,278,900 $ 10,028,635 $ 9,816,515 $ 9,635,196 $ 9,106,266 $ 9,100,576 $ 8,929,627 $ 9,289,108 $ 10,324,898 $ 10,491,533 $ Primary Government
Net Investment in Capital Assets 60,116,537 $ 59,041,677 $ 57,861,143 $ 63,109,495 $ 65,315,219 $ 63,064,182 $ 176,978,916 $ 168,532,343 $ 182,986,107 $ 187,628,370 $ Unrestricted Net Position (30,037,875) (27,201,599) (26,388,641) (32,420,614) (34,400,307) (32,535,380) (24,060,244) (9,713,505) (10,652,228) (14,547,746) Net Investment in Capital Assets &
Unrestricted Net Position 30,078,662 31,840,078 31,472,502 30,688,881 30,914,912 30,528,802 152,918,672 158,818,838 172,333,879 173,080,624 Restricted Net Position 10,255,874 10,206,126 10,538,111 11,591,653 13,621,352 22,576,389 17,080,025 21,193,639 19,858,979 20,698,991 Total Primary Government Net Position 40,334,536 $ 42,046,204 $ 42,010,613 $ 42,280,534 $ 44,536,264 $ 53,105,191 $ 169,998,697 $ 180,012,477 $ 192,192,858 $ 193,779,615 $ Source: City of Seaside
16 9
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CITY OF SEASIDE

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS

FINANCIAL TRENDS
SCHEDULE 2
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Primary Government - Program Revenues
Governmental Activities
Charges for Services:

General Government 106,735 $ 188,062 $ 217,374 $ 297,811 $ 252,731 $ 968,286 $ 196,437 $ 500,907 $ 1,018,195 $ 1,426,908 $ Public Safety 726,544 1,390,208 702,144 899,702 704,238 613,662 306,075 360,751 294,619 370,930 Recreation 353,884 346,200 369,254 431,753 430,767 237,205 58,659 - - - Public Works 1,373,881 801,450 953,293 854,113 689,194 1,248,540 890,107 3,363,814 2,830,239 2,627,543 Community Development 740,415 703,797 738,646 930,582 801,354 1,032,421 662,754 1,577,488 1,834,765 1,989,545 Operating Grants and Contributions 2,104,725 2,147,228 1,617,304 2,829,733 1,589,329 10,522,616 3,433,800 12,408,162 4,279,563 3,123,908 Capital Grants and Contributions 166,888 666,409 840,389 3,582,841 1,155,650 878,861 1,575,799 1,320,607 1,321,906 1,361,760 5,743,833 6,072,593 5,438,404 9,826,535 5,623,263 15,501,591 7,123,631 19,531,729 11,579,287 10,900,594 Business - Type Activities
Charges for Services - Water Fund 707,032 678,368 648,474 668,476 656,972 761,556 1,029,925 1,267,779 1,079,871 1,258,497 Charges for Services - Golf Fund 337,053 337,153 336,613 335,663 339,363 337,362 335,013 339,882 338,763 339,131 1,015,421 1,044,185 985,087 1,004,139 996,335 1,098,918 1,364,938 1,607,661 1,418,634 1,597,628 6,759,254 7,116,778 6,423,491 10,830,674 6,619,598 16,600,509 8,488,569 21,139,390 12,997,921 12,498,222 General Revenues & Other Changes in Net Position
Governmental ActivitiesTaxes
Property Taxes 6,008,714 6,324,164 6,785,706 7,397,804 7,118,816 8,493,622 9,407,981 19,370,575 21,778,926 19,436,479 Gas Tax 843,349 699,318 616,804 706,363 576,499 705,093 707,659 752,706 798,015 861,065 Sales and Use Taxes 10,000,085 11,475,160 11,657,020 14,199,670 16,118,300 14,883,836 19,498,687 10,694,493 10,807,903 10,638,850 Transient Occupancy Tax 2,665,733 2,902,459 2,701,621 2,922,110 3,424,302 3,038,525 2,661,684 4,121,252 4,129,418 4,493,621 Other Taxes 3,962,379 4,434,597 4,493,014 4,726,372 4,960,249 5,747,067 6,615,147 6,561,981 6,802,434 7,242,719 23,480,260 25,835,698 26,254,165 29,952,319 32,198,166 32,868,143 38,891,158 41,501,007 44,316,696 42,672,734 Investment Earnings 523,547 50,097 80,448 203,822 296,165 296,448 499,736 103,567 955,931 1,832,415 Miscellaneous 22,779 223,414 570,180 527,169 514,565 3,305,155 1,533,760 34,512 102,320 35,159 Transfers and Other 2,531 1,693 2,035 386 199,745 439 - - (1,500,000) - 26,110,902 24,029,117 26,906,828 30,683,696 33,208,641 36,470,185 40,924,654 41,639,086 43,874,947 44,540,308 Business - type Activities
Investment Earnings 5,554 5,410 7,132 917 14,893 4,885 1,865 (221,009) (236,892) (146,530) Miscellaneous 11,738 - 14,065 1,565 1,437 26,993 3,487 36,466 (231) 71Transfers (1,693) (2,531) (2,035) (386) (399) (439) - - 1,500,000 - 14,761 3,717 19,162 2,096 15,931 31,439 5,352 (184,543) 1,262,877 (146,459) 32,873,873 31,160,656 33,349,481 41,516,466 39,844,170 53,102,133 49,418,575 62,593,933 58,135,745 56,892,071 (continued)
Total Business - Type Activities - General Revenues
General Revenues & Other Changes in Net
Position
Total Governmental Activities - Program Revenues
Total Business - Type Activities Program Revenues
Total Governmental Activities - General Revenues
Total Primary Government - Program Revenues
Total Taxes
170
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CITY OF SEASIDE

CHANGES IN NET POSITION

LAST TEN FISCAL YEARS

FINANCIAL TRENDS
SCHEDULE 2
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Expenses
Governmental Activities
General Government 1,129,508 821,822 1,367,688 1,459,672 1,336,795 1,011,992 837,279 2,275,569 4,072,018 4,072,018 Public Safety 17,056,925 18,222,421 20,252,913 21,624,482 22,925,383 26,837,769 23,518,274 26,277,921 21,560,075 21,560,075 Recreation 2,171,171 2,382,676 2,119,933 2,795,333 3,045,073 2,756,528 2,619,777 6,314,258 7,030,452 7,030,452 Public Works 8,359,219 6,275,754 6,073,182 6,806,717 6,054,138 8,927,550 16,674,814 6,701,501 4,646,737 4,646,737 Community Development 1,222,876 1,868,761 2,026,315 2,427,146 3,005,889 3,500,840 3,423,683 8,738,315 6,191,622 6,191,622 Interest and fiscal charges 321,368 364,791 328,672 311,716 1,157,184 870,256 793,191 1,208,952 808,739 808,739 29,892,802 30,304,490 32,168,703 35,425,066 37,524,462 43,904,935 47,867,018 51,516,516 44,309,643 44,309,643 Business-Type Activities
Water Fund 732,871 839,023 803,438 842,091 1,130,030 721,190 1,154,566 889,299 1,477,751 1,477,751 Golf Fund 430,380 423,951 412,931 417,104 411,166 414,857 386,673 174,338 167,970 167,970 1,269,403 1,156,822 1,216,369 1,259,195 1,541,196 1,136,047 1,541,239 1,063,637 1,645,721 1,645,721 31,162,205 31,461,312 33,385,072 36,684,261 39,065,658 45,040,982 49,408,257 52,580,153 45,955,364 45,955,364 Net Revenue (Expenses)
Governmental Activities (24,231,897) (24,148,969) (26,730,299) (25,598,531) (31,901,199) (28,403,344) (40,743,387) (31,984,787) (32,730,356) (33,409,049) Business-type Activities (253,982) (112,637) (231,282) (255,056) (544,861) (37,129) (176,301) 544,024 (227,087) (48,093) (24,402,951) (24,344,534) (26,961,581) (25,853,587) (32,446,060) (28,440,473) (40,919,688) (31,440,763) (32,957,443) (33,457,142) Changes in Net Position
Governmental Activities (202,780) 1,961,933 176,529 5,085,165 1,307,442 8,066,841 181,267 9,654,299 11,144,591 11,131,259 Business-type Activities (250,265) (97,876) (212,120) (252,960) (528,930) (5,690) (170,949) 359,481 1,035,790 (194,552) (300,656) $ 1,711,668 $ (35,591) $ 4,832,205 $ 778,512 $ 8,061,151 $ 10,318 $ 10,013,780 $ 12,180,381 $ 10,936,707 $ Source: City of Seaside
Changes in Net Position
Total Governmental Activities Expenses
Total Business-Type Activities Expenses
Total Primary Government Expenses
Total Net Revenue (Expenses)
171
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CITY OF SEASIDE

FUND BALANCES - GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS

FINANCIAL TRENDS
SCHEDULE 3
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund
Nonspendable 3,116,562 $ 3,089,105 $ 3,051,630 $ 3,002,927 $ 2,734,701 $ 2,425,725 $ 2,655,428 $ 2,651,869 $ 10,131,859 $ 10,079,860 $ Restricted 98,286 98,286 482,428 482,428 482,428 - 482,428 - 3,172,035 4,000,810 Committed 4,827,407 4,827,407 6,120,075 6,120,075 12,340,000 9,045,764 11,459,000 11,759,718 18,860,969 19,415,793 Assigned 4,875 4,875 4,877 4,880 4,504 - 504,504 4,504 4,504 4,504 Unassigned 2,464,966 4,054,668 3,144,680 9,278,725 3,413,168 8,343,680 15,181,618 29,888,289 12,584,340 7,572,058 General Fund Balance 10,512,096 12,074,341 12,803,690 18,889,035 18,974,801 19,815,169 30,282,978 44,304,380 44,753,707 41,073,025 Other Governmental Funds
Nonspendable 3,867 1,980 1,980 1,980 - - - 3,398 112 72,031 Restricted 9,571,953 9,562,575 9,505,049 9,482,126 28,494,592 33,968,661 20,179,716 18,359,433 17,929,318 17,879,082 Committed 1,980,869 1,688,818 2,138,854 3,130,796 1,754,905 1,877,290 8,062,440 8,413,349 6,797,937 6,816,726 Assigned 868,616 995,008 846,784 97,300 - - - - - -
Unassigned (2,006,146) (2,036,626) (2,049,169) (4,952,524) (5,288,174) (2,269,663) (308,738) (232,275) (1,447,062) (1,100,747) Total Other Governmental Fund
Balance 10,419,159 10,211,755 10,443,498 7,759,678 24,961,323 33,576,288 27,933,418 26,543,905 23,280,305 23,667,092 Total Governmental Fund Balance 20,931,255 $ 22,286,096 $ 23,247,188 $ 26,648,713 $ 43,936,124 $ 53,391,457 $ 58,216,396 $ 70,848,285 $ 68,034,012 $ 64,740,117 $ $-
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General Fund Balance
$0
$80,000,000
$70,000,000
$60,000,000
$50,000,000
$40,000,000
$30,000,000
$20,000,000
$10,000,000
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
General and Other Governmental Fund Balance
General Fund Balance Total Other Governmental Fund Balance 17 2
Packet Page 221

CITY OF SEASIDE

CHANGES IN FUND BALANCES - GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS

FINANCIAL TRENDS
SCHEDULE 4
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Revenues
Taxes 22,531,390 $ 25,029,799 $ 25,527,624 $ 29,245,956 $ 32,136,232 $ 32,163,050 $ 38,183,499 $ 42,244,556 $ 45,054,648 $ 43,253,949 $ Licenses and permits 569,497 453,758 547,258 746,988 603,923 685,435 813,155 1,585,327 1,209,979 1,687,008 Fines and penalties 125,689 116,750 191,194 91,341 110,728 108,119 116,266 93,901 176,582 216,967 Use of money and property 279,813 302,797 337,310 468,163 544,684 569,931 492,918 436,002 1,341,781 2,152,784 Intergovernmental 3,576,581 3,097,446 2,715,012 7,497,261 3,206,397 11,818,608 6,623,069 14,124,632 4,740,037 4,453,543 Charges for services 2,054,044 1,768,547 1,478,879 1,707,356 1,458,410 1,823,977 1,045,239 1,979,120 2,106,854 2,464,897 Other Revenues 808,305 767,762 1,340,461 809,075 496,874 3,847,936 1,533,760 903,762 2,304,974 1,177,182 Total Revenues 29,945,319 31,536,859 32,137,738 40,566,140 38,557,248 51,017,056 48,807,906 61,367,300 56,934,855 55,406,330 Expenditures
Current
General Government 984,027 810,614 1,031,050 1,213,228 1,167,310 730,687 241,994 1,577,358 3,598,345 4,491,381 Public Safety 17,012,057 17,612,637 19,006,092 20,498,579 20,987,803 23,067,859 21,454,742 23,539,832 25,175,872 26,869,177 Recreation 2,086,340 2,323,397 2,554,317 2,504,953 2,921,316 2,448,648 2,435,607 3,938,111 4,585,761 5,694,328 Public Works 6,489,481 4,941,280 5,097,142 5,454,110 5,035,819 6,442,551 7,563,672 7,273,470 11,322,222 9,882,452 Community Development 1,323,926 2,007,029 2,086,472 2,306,086 3,295,662 3,027,532 3,708,223 7,181,769 7,776,767 5,915,527 Capital Outlay 89,241 1,129,436 1,174,740 6,896,281 3,863,946 2,709,517 7,245,880 3,093,747 4,928,465 3,958,873 Debt Service
Principal 1,077,674 995,703 986,801 701,459 835,188 1,656,624 1,212,175 1,352,202 1,605,389 1,630,137 Interest and Fiscal Charges 364,445 323,882 326,786 306,648 1,042,479 887,916 824,461 784,422 764,439 790,344 Total Expenditures 29,427,191 30,143,978 32,263,400 39,881,344 39,149,523 40,971,334 44,686,754 48,740,911 59,757,260 59,232,219 Revenues over (under) Expenditures 518,128 $ 1,392,881 $ (125,662) $ 684,796 $ (592,275) $ 10,045,722 $ 4,121,152 $ 12,626,389 $ (2,822,405) $ (3,825,889) $ Other Financing Sources (Uses)
Debt Issuance - $ - $ - $ - $ 16,110,000 $ - $ - $ - $ - $ - $ Premium on Bonds Issued - - - - 288,670 - - - - -
Proceeds from Land Held for Resale - - - - - - 700,000 - - - Sale of Capital Assets - - - 1,075,080 - - - - - -
Leases 567,814 28,477 1,127,047 1,610,960 - - - - 1,508,132 531,994 Transfer In 2,664,936 1,986,367 3,084,350 1,180,794 3,810,797 9,021,030 11,432,724 18,798,346 7,513,013 10,242,291 Transfer Out (2,718,439) (2,052,884) (3,124,643) (1,150,105) (3,806,999) (9,016,855) (11,428,937) (18,792,846) (9,013,013) (10,242,291) Total Other Financing Sources (Uses) 514,311 (38,040) 1,086,754 2,716,729 16,402,468 4,175 703,787 5,500 8,132 531,994 Net Change in Fund Balance 1,032,439 $ 1,354,841 $ 961,092 $ 3,401,525 $ 15,810,193 $ 10,049,897 $ 4,824,939 $ 12,631,889 $ (2,814,273) $ (3,293,895) $

5.11% 4.61% 4.41% 3.19% 5.48% 6.72% 4.73% 4.52% 4.79% 4.76% Source: City of Seaside
Debt Service as a percentage of non-capital expenditures 173
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CITY OF SEASIDE

GOVERNMENTAL FUNDS - REVENUE BY SOURCE

LAST TEN FISCAL YEARS

REVENUE CAPACITY
SCHEDULE 5
Fiscal Year Total Licenses Fines and Use of Money Inter- Charges for Other Total Governmental Ending June 30 Taxes and Permits Forfeitures & Property governmental Services Revenues Revenues 2015 22,531,390 $ 569,497 $ 125,689 $ 279,813 $ 3,576,581 $ 2,054,044 $ 808,305 $ 29,945,319 $ 2016 25,029,799 453,758 116,750 302,797 3,097,446 1,768,547 767,762 31,536,859 2017 25,527,624 547,258 191,194 337,310 2,715,012 1,478,879 1,340,461 32,137,738 2018 29,245,956 746,988 91,341 468,163 7,497,261 1,707,356 1,884,155 41,641,220 2019 32,136,232 603,923 110,728 544,684 3,206,397 1,458,410 496,874 38,557,248 2020 32,163,050 685,435 108,119 569,931 11,818,608 1,823,977 3,847,936 51,017,056 2021 38,183,499 813,155 116,266 492,918 6,623,069 1,045,239 1,533,760 48,807,906 2022 42,244,556 1,585,327 93,901 436,002 14,124,632 1,979,120 903,762 61,367,300 2023 45,054,648 1,209,979 176,582 1,341,781 4,740,037 2,106,854 2,304,974 56,934,855 2024 43,253,949 1,687,008 216,967 2,152,784 4,453,543 2,464,897 1,177,182 55,406,330 Source: City of Seaside
174
Packet Page 223

CITY OF SEASIDE

GOVERNMENTAL FUNDS - TAXES BY TYPE

LAST TEN FISCAL YEARS

REVENUE CAPACITY
SCHEDULE 6
Transient Total
Fiscal Year Transaction Occupancy Franchise Business License Utility Property Tax Total Governmental Ending June 30 Sales Taxes Taxes Tax Taxes Taxes Users Tax Secured Unsecured Transfer Tax Other Property Tax Funds 2015 6,260,528 $ 3,632,758 $ 2,665,733 $ 1,220,294 $ 538,658 $ 2,205,568 $ 5,891,501 $ 58,141 $ 56,930 $ 1,278 $ 6,006,572 $ 22,531,390 $ 2016 7,404,844 3,781,475 2,902,459 1,438,068 770,258 2,236,406 3,181,669 58,670 64,252 3,191,699 3,304,590 25,029,799 2017 7,647,430 3,899,854 2,701,621 1,423,017 585,551 2,484,448 3,451,307 58,697 81,486 3,194,213 3,591,490 25,527,624 2018 9,037,749 4,002,221 2,922,110 1,428,148 733,249 2,512,175 3,892,665 62,706 82,029 4,572,904 4,037,400 29,245,956 2019 10,675,832 4,341,215 3,424,302 1,725,050 820,067 2,415,132 3,384,957 64,457 101,750 5,183,470 3,551,164 32,136,2322020 9,486,312 4,629,453 3,038,525 1,288,512 843,833 2,405,126 4,513,232 73,274 111,308 5,773,475 4,697,814 32,163,0502021 13,704,426 5,162,732 2,661,684 1,764,353 630,058 2,804,068 5,234,386 73,991 99,361 6,756,098 5,407,738 38,891,157 2022 13,707,172 6,560,976 4,121,251 1,899,159 710,672 2,754,105 5,521,566 90,277 155,462 6,723,916 5,767,305 42,244,556 2023 14,269,394 6,516,871 4,129,418 1,928,742 798,448 3,091,150 7,352,838 91,729 105,982 6,770,078 7,550,549 45,054,650 2024 13,662,195 6,375,065 4,493,621 2,043,429 1,087,225 3,279,144 4,849,123 108,906 453,232 6,902,008 5,411,262 43,253,949 Source: City of Seaside
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CITY OF SEASIDE

ASSESSED VALUATION, TAX RATES, AND TAX LEVIES

LAST TEN FISCAL YEARS

REVENUE CAPACITY
SCHEDULE 7
Fiscal Year City's Taxable % of Change - Total Direct
Ending June 30 Assessed Value from Prior Year Tax Rate
2015 1,947,956,363 $ 8.43% 1.0%2016 2,055,048,202 5.50% 1.0% 2017 2,174,493,548 5.81% 1.0%2018 2,287,820,166 5.21% 1.0%2019 2,427,425,296 6.10% 1.0%2020 2,579,769,863 6.28% 1.0%2021 2,721,445,571 5.49% 1.0%2022 2,866,012,625 5.31% 1.0%2023 3,041,948,836 6.14% 1.0%2024 3,285,952,112 8.02% 1.0% Source: Hinderliter de Llamas, Monterey County Assessor Notes:

In 1978, the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re- assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above. $500,000,000
$3,500,000,000 $3,000,000,000 $2,500,000,000 $2,000,000,000 $1,500,000,000 $1,000,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
City's Taxable Assessed Valuation
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CITY OF SEASIDE

PRINCIPAL PROPERTY TAX PAYERS
CURRENT FISCAL YEAR AND FISCAL YEAR 2014‐2015

REVENUE CAPACITY
SCHEDULE 8
FY 2023-2024
Taxable Assessed Ratio to Total City's Taxable Assessed Ratio to Total City's Property Owner Rank Value Assessed Valuation Property Owner Rank Value Assessed Valuation Sunbay Resorts Associates LLC 1 41,342,391 $ 1.26% Sunbay Resorts Associates LLC 1 36,152,385 $ 1.86%Seaside Laguna Limited 2 29,561,253 $ 0.90% Seaside Laguna Limited 2 28,202,283 $ 1.45%Palmer Seaside LLC & MCM Seaside LP 3 26,591,852 $ 0.81% Verducci Enterprises LLC 3 18,900,000 $ 0.97%California-American Water Co. 4 25,092,516 $ 0.76% California-American Water Co. 4 16,938,611 $ 0.87%Hovercraft LLC / BJC Seaside LLC 5 19,078,251 $ 0.58% B & B Golf Course Properties LLC 5 15,983,361 $ 0.82%Seaside Hospitality LP 6 17,775,006 $ 0.54% P and S Real Estate Company 6 14,275,765 $ 0.73%B & B Golf Course Properties LLC 7 17,760,897 $ 0.54% Seaside Hospitality LP 7 11,956,660 $ 0.61%Verducci Enterprises LLC 8 17,744,587 $ 0.54% 1050 South 12th Street LLC 8 7,730,000 $ 0.40%Cappo Real Estate Holdings LLC 9 17,655,314 $ 0.54% Hovercraft LLC 9 7,422,932 $ 0.38%Lithia Real Estate INC 10 15,931,882 $ 0.48% Bay View Community LLC 10 7,420,957 $ 0.38% Total Top 10 Taxpayers' Totals 228,533,949 $ 6.95% Total Top 10 Taxpayers' Totals 164,982,954 $ 8.47% City's Total Assessed Valuation 3,285,952,112 $ 100% City's Total Assessed Valuation 1,947,956,363 $ 100% Source: Monterey County Tax RollHdL, Coren Cone
FY 2014-2015

1.26%

0.90%

0.81%

0.76%

0.58%

0.54%

0.54%0.54%

0.54%

0.48%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
Palmer Seaside LLC & MCM Seaside…
California-American Water Co.

Hovercraft LLC / BJC Seaside LLC
Seaside Hospitality LP
B & B Golf Course Properties LLC
Verducci Enterprises LLC
Cappo Real Estate Holdings LLC
Lithia Real Estate INC
Percentage
to the City's
Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2018

1.86%

1.45%

0.97%

0.87%

0.82%

0.73%

0.61%

0.40%

0.38%0.38%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
Verducci Enterprises LLC
California-American Water Co.

B & B Golf Course Properties LLC
P and S Real Estate Company
Seaside Hospitality LP
1050 South 12th Street LLC
Hovercraft LLC
Bay View Community LLC Percentage
to the City's
Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2007

1.26%

0.90%

0.81%

0.76%

0.58%

0.54%0.54%

0.54%

0.54%

0.48%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
Palmer Seaside LLC & MCM Seaside…
California-American Water Co.

Hovercraft LLC / BJC Seaside LLC
Seaside Hospitality LP
B & B Golf Course Properties LLC
Verducci Enterprises LLC
Cappo Real Estate Holdings LLC
Lithia Real Estate INC
Percentage
to the City's
Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2024

1.86%

1.45%

0.97%

0.87%

0.82%

0.73%

0.61%

0.40%

0.38%

0.38%
Sunbay Resorts Associates LLC
Seaside Laguna Limited
Verducci Enterprises LLC
California-American Water Co.

B & B Golf Course Properties LLC
P and S Real Estate Company
Seaside Hospitality LP
1050 South 12th Street LLC
Hovercraft LLC
Bay View Community LLC
Percentage
to the City's
Total Assessed Valuation
City's Top Ten Principal Property Tax Payers - June 30, 2015 177
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CITY OF SEASIDE

TAXABLE SALES BY CATEGORY

LAST TEN CALENDAR YEARS
(IN THOUSANDS OF DOLLARS)

REVENUE CAPACITY
SCHEDULE 9
Category 2014 2015 2016 2017 2018 2019 2020 2021 2022 2023 Apparel Stores 551 732 794 722 652 716 610 868 1,193 1,221 Food Stores 9,875 8,821 9,895 10,522 11,507 12,048 12,757 13,188 14,339 15,168 Eating and Drinking Places 43,972 49,171 56,378 57,153 60,686 63,233 54,809 70,097 78,913 82,498 Building Materials 71,201 77,437 80,937 87,709 92,920 97,599 100,104 108,852 116,536 115,838 Auto Dealers and Supplies 302,909 350,117 378,899 388,045 438,041 366,689 376,737 482,070 486,600 475,067 Service Stations 33,068 29,346 26,556 28,978 32,034 32,202 23,184 62,792 111,730 100,542 Other Retail Stores 48,146 49,070 47,345 45,694 50,213 60,630 67,331 75,884 71,557 64,666 All Other Outlets 39,065 35,529 37,990 41,665 40,712 39,812 29,741 35,618 206,457 207,455 Total 603,759 545,251 638,794 660,488 726,765 672,929 665,273 849,369 1,087,325 1,062,455 Note: Due to confidentiality issues, the names of the ten largest revenue payers are not available. The categories presented are intended to provide alternative information regarding the sources of the City's revenue.

Source: Hdl
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CITY OF SEASIDE
TOP 25 SALES TAX PRODUCERS
YEARS 2014 AND 2023

REVENUE CAPACITY
SCHEDULE 10
(In Alphabetical Order)
Audi Monterey Peninsula Lexus Monterey Peninsula Arco AM PM Home Depot BMW of Monterey Pdq Food Mart Audi Monterey Peninsula Land Rover Monterey Built In Distributors Porsche Monterey BMW of Monterey Peninsula Chevrolet Cadillac Cardinale Nissan
Premier Chevrolet And Cadillac Of
Seaside Built In Distributors Porsche Monterey
Costco Quick Lane Butts Chevrolet Cadillac Quick Lane
Cypress Coast Subaru Reef Cals Chrysler Dodge Jeep Ram Rod & Ros Gas & Food Mart Ferguson Enterprises Rodros Gas Cardinale Nissan Seaside Shell Financial Services Vehicle Trust Seaside Cadillac Chili's Smart & Final Granite Rock Seaside Shell Cost Plus World Market Staples Higher Level of Care Seaside Tesla Motors Cypress Coast Subaru Val Strough Honda Mazda Home Depot Val Strough Honda Mazda Ferguson Enterprises Victory Toyota Lexus In N Out Burger Victory Toyota Financial Services Vehicle Trust Walgreens Jaguar Monterey Land Rover
Monterey Volvo Monterey Granite Rock
Source: HdL
Top 25 Sales Tax Producers
Calendar Year 2023 Calendar Year 2014
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CITY OF SEASIDE

DIRECT AND OVERLAPPING PROPERTY TAX RATES

LAST TEN FISCAL YEARS

DEBT CAPACITY
SCHEDULE 11
(Per $100 Assessed Valuation)
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
City Basic Levy (1) 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000% 1.000%Overlapping Rates:

Monterey Peninsula College Series A, B, & C 0.03247% 0.02304% 0.02234% 0.02166% 0.02119% 0.02048% 0.02017% 0.03201% 0.03034% 0.02887% Monterey Peninsula Unified 2010 Series A 0.02277% 0.03000% 0.03000% 0.02890% 0.09196% 0.11707% 0.04145% 0.06042% 0.05654% 0.05162% Total Overlapping Rates 0.05524% 0.05304% 0.05234% 0.05056% 0.11315% 0.13755% 0.06162% 0.09243% 0.08688% 0.08049% Total Direct and Overlapping (2) Rates 1.05524% 1.05304% 1.05234% 1.05056% 1.11315% 1.13755% 1.06162% 1.09243% 1.08688% 1.08049% City's Share of 1% Levy per Proposition 13 (3) 0.178% 0.178% 0.178% 0.178% 0.178% 0.178% 0.178% 0.178% 0.178% 0.178%Voter Approved City Debt Rate 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000%Redevelopment Rate (4) n/a n/a n/a n/a n/a n/a n/a n/a n/a n/aTotal Direct Rate (5) 0.18080% 0.18064% 0.18053% 0.18038% 0.18043% 0.18012% 0.18001% 0.17991% 0.17977% 0.17963% Notes:¹In 1978, California voters passed Proposition 13 which set the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the 1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds. ²Overlapping rates are those of local and county governments that apply to property owners within the City. Not all overlapping rates apply to all city property owners. ³City's Share of 1% Levy is based on the City's share of the general fund tax rate area with the largest net taxable value within the City. The ERAF portion of the City's Levyhas been subtracted where known.⁴Redevelopment Rate is based on the largest RDA tax rate area and only includes rate(s) from indebtedness adopted prior to 1989 per California State statute. RDA direct and overlapping rates are applied only to the incremental property values. The approval of ABX1 26 eliminated Redevelopment from the State of California for the fiscal year 2012/13 and years thereafter.
⁵Total Direct Rate is the weighted average of all individual direct rates applied by the City/Agency preparing the statistical section information and excludes revenues derived from aircraft. Beginning in 2013-14 the Total Direct Rate no longer includes revenue generated from the former redevelopment tax rate areas.

Challenges to recognized enforceable obligations are assumed to have been resolved during 2012-13. For the purposes of this report, residual revenue is assumed to be distributed to the City/Agency in the same proportions as general fund revenue.

Data Source: HdL, Coren & Cone and Monterey County Assessor 2014/2015 - 2023/2024 Tax Rate Table 180
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CITY OF SEASIDE

PROPERTY TAX LEVIES AND COLLECTIONS

LAST TEN FISCAL YEARS

DEBT CAPACITY
SCHEDULE 12
Taxable
Fiscal Year Assessed Property Property Tax Percentage
Ending June 30 Valuation Tax Levies Collections of Collections 2015 1,947,956,363 $ 4,491,208 $ 4,386,410 $ 97.67%
2016 2,055,048,202 4,738,119 4,630,765 97.73%
2017 2,174,493,548 5,013,295 4,892,145 97.58%
2018 2,287,820,166 5,274,798 5,154,972 97.73%2019 2,427,425,296 5,597,643 5,596,120 99.97%2020 2,579,769,863 5,947,917 5,888,949 99.01%2021 2,721,445,571 6,274,021 6,248,602 99.59%2022 2,866,012,625 6,607,306 6,604,983 99.96%2023 3,041,948,836 7,012,909 6,966,245 99.33%2024 3,285,952,112 7,575,434 7,445,477 98.28% Source:City of Seaside and County of Monterey, Property Tax Revenue $8,000,000 $7,000,000 $6,000,000 $5,000,000 $4,000,000 $3,000,000 $2,000,000 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Property Tax Collections
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CITY OF SEASIDE

LEGAL DEBT MARGIN INFORMATION
JUNE 30, 2024

DEBT CAPACITY
SCHEDULE 13
$ 3,285,952,112
15%
Total Debt Limit $ 492,892,817
-
Legal Debt Margin $ 492,892,817
Source: HdL, City of Seaside
The City of Seaside has no general bonded indebtedness.

Total Assessed Value of Property
Debt limit percentage ( per Government Code)
Amount of Debt Applicable to Debt Limit
Section 43605 of the Government Code of the State of California limits the amount of general bonded indebtedness for public improvements to 15% of the assessed valuation of all real and personal property in the City. 182
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CITY OF SEASIDE

RATIOS OF TOTAL DEBT OUTSTANDING

LAST TEN FISCAL YEARS
(IN THOUSANDS)
JUNE 30, 2024

DEBT CAPACITY
SCHEDULE 14
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Governmental Activities
Lease Revenue Bonds 5,420 $ 5,085 $ 4,710 $ 4,290 $ 20,194 $ 19,255 $ 18,252 $ 17,183 $ 16,034 $ 14,876 $ Notes Payable 650 343 35 12 4 - - - - -
HUD Obligation 272 136 - - - - - - - -
Leases 695 1,076 1,455 2,751 2,361 1,604 1,382 1,510 2,600 2,660 Total bonds and notes payable 7,418 6,259 6,200 7,053 22,559 20,859 19,634 18,693 18,634 17,536 Business Type
Bonds Payable (3) 3,600 3,567 3,490 3,407 3,320 3,233 3,120 3,013 2,895 2,768 Leases - - - 22 17 12 7 1 - 41
Total bonds and notes payable 3,600 3,567 3,490 3,429 3,337 3,245 3,127 3,014 2,895 2,809 11,018 $ 9,826 $ 9,690 $ 10,482 $ 25,896 $ 24,104 $ 22,761 $ 21,707 $ 21,529 $ 20,345 $

32.34% 28.76% 28.28% 31.03% 77.22% N/A N/A N/A N/A N/A

0.0120% 0.0102% 0.0104% 0.0107% 0.0260% 0.0242% 0.0219% 0.0008% 0.0007% 0.0006% 323.38 $ 287.60 $ 282.75 $ 310.34 $ 772.16 $ N/A N/A N/A N/A N/A Note:1. See the Demographic Statistics Schedule for detail information on personal income and population.2. Source - Notes to the Financial Statements, Note 3E Long Term Liabilities3. The Business Type Bonds Payable are for Golf Course Renovations. B&B Golf Course Properties leases the golf courses from the City. The lease revenue payments received by the City are pledged to pay the scheduled principal and interest payments on the lease revenue bonds which is scheduled to occurthrough 2037.

4. The outstanding debt of governmental and business-type activities includes an adjustment for unamortized premiums and discounts.

Total Outstanding Debt (4) Percentage of Personal IncomePercentage of Assessed ValueNet outstanding debt Per Capita 183
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2023-24 Assessed Valuation: $3,285,952,112
Total Debt City’s Share of
OVERLAPPING TAX AND ASSESSMENT DEBT: 6/30/2024 % Applicable (1) Debt 6/30/24 Monterey Peninsula Community College District $ 185,055,022 6.701% 12,400,537 $ Monterey Peninsula Unified School District 311,217,906 18.363% 57,148,944 TOTAL OVERLAPPING TAX AND ASSESSMENT DEBT $ 69,549,481
DIRECT AND OVERLAPPING GENERAL FUND DEBT:

Monterey County General Fund Obligations 109,815,000 $ 3.731% 4,097,198 $ Monterey County Board of Education General Fund Obligation 4,292,000 3.731% 160,135 City of Seaside General Fund Obligations 13,910,000 100% 13,910,000 City of Seaside Unamortized Bond Premiums 221,055 100% 221,055 (2) City of Seaside Leases 2,660,258 100% 2,660,258
City of Seaside Pension Obligation Bonds 745,000 100% 745,000 Monterey County Water Resources Agency General Fund Obligations 17,895,000 3.731% 667,662 TOTAL GROSS DIRECT AND OVERLAPPING GENERAL FUND DEBT $ 22,461,308 OVERLAPPING TAX INCREMENT DEBT (Successor Agency):

Fort Ord Reuse Authority Tax Allocation Bonds 26,595,000 $ 28.778% 7,653,509 $ City of Seaside Tax Allocation Bonds 1,505,000 $ 100% 1,505,000 $ TOTAL OVERLAPPING TAX INCREMENT DEBT $ 9,158,509
TOTAL DIRECT DEBT $ 17,536,313
TOTAL OVERLAPPING DEBT $ 83,632,985
COMBINED TOTAL DEBT $ 101,169,298 (3)
(1)
(2) As of 6/30/24.
(3) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded lease obligations.

Ratios to 2023-24 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 2.12%
Total Direct Debt ($17,536,313) 0.53%
Combined Total Debt 3.08%
Ratios to Redevelopment Successor Agency Incremental Valuation: $ 1,964,914,250 Total Overlapping Tax Increment Debt 0.47%
Source: California Municipal Statistics, Inc.

The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.

CITY OF SEASIDE

DIRECT AND OVERLAPPING DEBT
JUNE 30, 2024

DEBT CAPACITY
SCHEDULE 15
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CITY OF SEASIDE

DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN FISCAL YEARS

DEMOGRAPHIC AND

ECONOMIC INFORMATION
SCHEDULE 16
% of Population % of Population
Calendar Personal Income Personal Income City's over 25 with High over 25 with Year Population (in thousands) Per Capita Unemployment Rate Median Age School Diploma Bachelor's Degree 2014 33,456 753,998 $ 22,537 $ 9.3% 31.1 74.2% 22.5%
2015 34,071 726,779 21,331 8.3% 31.6 72.6% 22.9%2016 34,165 719,671 21,064 7.8% 31.8 75.8% 22.0%2017 34,270 736,654 21,561 7.5% 31.2 76.1% 21.6%2018 33,776 782,175 23,157 2.7% 31.9 76.9% 22.6%2019 33,537 842,577 25,123 2.7% 32.3 80.1% 23.0%2020 32,121 888,707 27,667 9.8% 32.8 80.7% 23.3%2021 32,068 969,527 30,233 5.1% 33.8 81.0% 24.1%2022 29,790 962,824 32,320 2.5% 33.9 80.3% 24.2%2023 30,197 1,077,437 35,680 3.3% 34.0 82.4% 24.9% Source: HdL, Coren & Cone
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CITY OF SEASIDE

FULL TIME EQUIVALENT CITY EMPLOYEES BY FUNCTION

LAST TEN FISCAL YEARS

DEMOGRAPHIC AND

ECONOMIC INFORMATION
SCHEDULE 17
FTE by Department 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Office of the City Manager 8.00 6.00 3.00 3.00 4.00 5.00 3.00 5.00 7.00 6.00 City Attorney 1.00 1.00 1.00 1.00 2.00 1.00 1.00 2.00 2.00 2.00 Legislative Body 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 Administrative Services **** 8.00 6.00 8.00 8.00 10.00 10.00 7.00 8.00 9.00 7.00 Information Technology Services ***** - - - - - - - - - 3.00 Human Resources* n/a 2.00 2.00 3.00 3.00 3.00 3.00 4.00 4.00 4.00 Public Safety 51.00 50.00 50.00 53.00 54.00 54.00 44.00 51.00 51.00 49.00 Fire 23.00 25.00 25.00 26.00 28.00 28.00 27.00 27.00 28.00 28.00 Recreation** n/a 2.00 5.00 6.00 6.00 5.00 4.00 8.00 12.00 10.00 Building Department 4.00 3.00 4.00 4.00 4.00 6.00 8.00 8.00 7.00 6.00 Engineering & Public Works n/a n/a 29.00 37.00 37.00 37.00 33.00 39.00 47.00 46.00 Community Development n/a n/a 8.00 10.00 10.00 10.00 11.00 15.00 10.00 12.00 Resource Management*** 37.00 36.00 n/a n/a n/a n/a n/a n/a n/a n/a Total Full Time Equivalent Employees 137.00 136.00 140.00 156.00 163.00 164.00 146.00 172.00 182.00 178.00 * Human Resources was previously included in Administrative Services** Recreation was previously included in Resource Management*** Resource Management has been divided into two departments: Engineering & Public Works and Community Development**** Administrative Services was amended for 2017 to include 2 FTE Information Technology (IT) employees added under the Department. ***** In 2024, IT Services was added as a division with 3 FTE employees, and separated from Administrated Services. 90 70 50 30 10
210 190 170 150 130 110
2015 2016 2017 2018 2019 2020 2021 2022 2023 2024
Total Full Time Equivalent Employees
Total Full Time Equivalent Employees
186
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CITY OF SEASIDE

CAPITAL ASSETS AND OPERATING INDICATORS BY FUNCTION/PROGRAM

LAST TEN FISCAL YEARS

OPERATING

INFORMATION
SCHEDULE 18
Function 2015 2016 2017 2018 2019 2020 2021 2022 2023 2024 Public Safety 2852 2969 2986 3068 3288 2945 3013 3239 3,139 * 3,469 Fire Vehicles 14 14 12 12 12 7 11 11 12 5Police calls 48606 48349 35645 41580 39122 41590 29732 39710 34,544 (a)32,286Police Vehicles 39 37 35 36 37 36 40 40 41 41 Public Works Streets miles 92 92 92 92 92 92 92 92 152 153 Streetlights 652 652 652 652 652 652 652 652 652 652Traffic Signals 19 19 19 20 20 22 22 22 22 22Public Works Vehicles 23 24 25 29 42 44 44 44 37 40Dog Park 1 1 1 1 1 1 111 1 Pre school - children served 680 440 418 434 451 (b) 300 278 275 362 302Parks 24 24 24 24 21 21 21 25 25 25Recreation programs - persons served 5243 4971 3024 5466 5801 11274 10478 10172 10836 (c)14105Senior Center - meals served 4538 3596 3381 3942 3966 2232 2453 6186 4236 (d)8242 2542 3216 8512 8640 8589 (b) 7963 8213 9637 9345 7365
* YTD Numbers updated as of November 26, 2024
(a) About 7% decrease in police calls as a result of patrol officers and detectives solving violent crime quickly. (b) Reduction in programs due to COVID-19 restrictions. (c) The City is being offering more programs and events. (d) The City has seen an increase in attendance for dances and other programs Source: City of Seaside
Pool Attendance
Facility
Fire calls
Parks and Recreation
187
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CITY OF SEASIDE

MISCELLANEOUS STATISTICS
JUNE 30, 2024

OPERATING

INFORMATION
SCHEDULE 19
Date of Incorporation: October 13, 1954
Form of Government: Council/City Manager
City Council Members: Mayor and Four Council Members
City Boards, Commissions and Committees:

Land Area in square miles: 9.375
Demographics:

Total Population 32,291
Male 16,046 49.7%
Female 16,245 50.3%
Age 0 - 14 5,891 18.2%
Age 15 - 24 5,484 17.0%
Age 25 - 34 5,365 16.6%
Age 35 - 44 3,945 12.2%
Age 45 - 64 7,186 22.3%
Age over 65 4,420 13.7%
Median Age (years) 34.0
White 9,851 30.51%
Hispanic 14,402 44.60%
Black or African American 1,899 5.88%
Asian 3,283 10.17%
American Indian and Alaska Native 11 0.03%
Native Hawaiian and Other Pacific Islander 847 2.62%
Other 247 0.76%
2 or More Races 1,751 5.42%
32,291 100.0%
Housing Characteristics
Total housing units 11,143
Population
Occupied housing units 10,493 100% by housing type:

Owner-occupied 4,092 39.0% 10,918
Renter-occupied 6,401 61.0% 19,956
30,874
Source: California State Department of Finance, American Community Survey 2022; U. S. Census Bureau, 2022 Demographic Profile Data
Planning, Art and History, Board of Architectural Review, Parks and Recreation, Neighborhood Improvement, Community Development Advisory, Economic Advisory, Senior, Homeless, Environmental, Traffic Advisory, Zoning Administrator, Blue Ribbon Panel
188
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INDEPENDENT ACCOUNTANT’S REPORT ON

APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2023-2024 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of City of Seaside, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet) of the City of City of Seaside, California, for the year ended June 30, 2024. The City’s management is responsible for the Worksheet.

The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of these procedures, which were suggested by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.

The procedures and associated findings are as follows:

A. We obtained the Worksheet and determined that the 2023-2024 Appropriations Limit of $43,042,300 and annual adjustment factors were adopted by Resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.

B. We recomputed the 2023-2024 Appropriations Limit by multiplying the 2022-2023 Prior Year Appropriations Limit by the Total Growth Factor. We recomputed the Total Growth Factor by multiplying the population option by the inflation option.

C. For the Worksheet, we agreed the City Population Factor and County Population Factor to California State Department of Finance Worksheets, but noted the usage of a lower Capita Income Factor causing a calculated difference of $153,028. The City used the lower Capita Income Factor (1.0407) instead of the Capita Income Factor on California State Department of Finance Worksheets (1.0444).

We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.

Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.

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This report is intended solely for the information and use of management and the City Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.

Pleasant Hill, California
January 6, 2025
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CITY OF SEASIDE, CALIFORNIA

REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED JUNE 30, 2024
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CITY OF SEASIDE, CALIFORNIA

REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2024
Table of Contents
Page
Required Communications ............................................................................................................................... 1 Significant Audit Matters:

Qualitative Aspects of Accounting Practices .................................................................................. 1 Difficulties Encountered in Performing the Audit .......................................................................... 2 Corrected and Uncorrected Misstatements ...................................................................................... 2 Disagreements with Management .................................................................................................... 3 Management Representations ........................................................................................................... 3 Management Consultations with Other Independent Accountants ................................................ 3 Other Audit Findings or Issues ......................................................................................................... 3 Other Matters ........................................................................................................................................... 3 Packet Page 242
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REQUIRED COMMUNICATIONS
To the City Council of
the City of Seaside, California
We have audited the basic financial statements of the City of Seaside (City) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our engagement letter to you dated February 6, 2024. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies – Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted and the application of existing policies was not changed during the year. The following pronouncements became effective, but did not have a material effect on the financial statements:

GASB 99 – Omnibus 2022, paragraphs 4-10
GASB 100 – Accounting for Changes and Error Corrections Unusual Transactions, Controversial or Emerging Areas – We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting Estimates – Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:

Estimated Net Pension Liabilities and Pension-Related Deferred Outflows and Inflows of Resources: Management’s estimate of the net pension assets and liabilities and deferred outflows/inflows of resources are disclosed in Note 4A to the financial statements and are based on accounting evaluations determined by the California Public Employees Retirement system and by actuarial studies determined by a consultant, which are based on the experience of the City.

We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole. 1 Packet Page 244
Estimated Total OPEB Liability and OPEB-Related Deferred Outflows and Inflows of Resources:

Management’s estimate of the total OPEB Liability is disclosed in Note 4B to the financial statements and is based on an actuarial study determined by a consultant, which is based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimated Fair Value of Investments: As of June 30, 2024, the City held approximately $60.2 million of cash and investments as measured by fair value as disclosed in Note 3A to the financial statements. Fair value is essentially market pricing in effect as of June 30, 2024. These fair values are not required to be adjusted for changes in general market conditions occurring subsequent to June 30, 2024.

Estimate of Depreciation: Management’s estimate of the depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1D(3) to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimate of Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, and certain other compensating time is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1D(4) to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Estimated Claims Liabilities: Management’s estimate of the claims liabilities payable is disclosed in Note 4C to the financial statements and is based on the claims experience of the City.

We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.

Disclosures – The financial statement disclosures are neutral, consistent, and clear.

Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.

Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We did not propose any audit adjustments that, in our judgment, could have a significant effect, either individually or in the aggregate, on the City’s financial reporting process.

Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the City Council. 2 Packet Page 245
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.

Management Representations
We have requested certain representations from management that are included in a management representation letter dated January 6, 2025.

Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.

We were engaged to report on the supplementary information that accompanies the financial statements, but is not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on the Introductory and Statistical sections which accompany the financial statements, but are not required supplementary information. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance on them.
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This information is intended solely for the use of City Council and management and is not intended to be, and should not be, used by anyone other than these specified parties.

Pleasant Hill, California
January 6, 2025
4 Packet Page 247

CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL
FOR THE YEAR ENDED JUNE 30, 2024
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CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL
For the Year Ended June 30, 2024
Table of Contents
Page
Memorandum on Internal Control ................................................................................................................... 1 Schedule of Other Matters ....................................................................................................................... 3 Packet Page 250
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MEMORANDUM ON INTERNAL CONTROL
To the City Council of
the City of Seaside, California
In planning and performing our audit of the basic financial statements of the City of Seaside as of and for the year ended June 30, 2024, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected, on a timely basis.

Our consideration of internal control was for the limited purpose described in the first paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. Given these limitations during our audit, we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Included in the Schedule of Other Matters are recommendation not meeting the above definition that we believe are opportunities for strengthening internal controls and operating efficiency.

This communication is intended solely for the information and use of management, City Council, others within the organization, and agencies and pass-through entities requiring compliance with Government Auditing Standards and is not intended to be and should not be used by anyone other than these specified parties.

Pleasant Hill, California
January 6, 2025
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CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS

NEW GASB PRONOUNCEMENTS OR PRONOUNCEMENTS NOT YET EFFECTIVE The following comment represents new pronouncements taking affect in the next few years. We cite them here to keep you informed of developments:

EFFECTIVE FISCAL YEAR 2024/25:

GASB 101 – Compensated Absences
The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures.

Recognition And Measurement
This Statement requires that liabilities for compensated absences be recognized for (1) leave that has not been used and (2) leave that has been used but not yet paid in cash or settled through noncash means. A liability should be recognized for leave that has not been used if (a) the leave is attributable to services already rendered, (b) the leave accumulates, and (c) the leave is more likely than not to be used for time off or otherwise paid in cash or settled through noncash means. Leave is attributable to services already rendered when an employee has performed the services required to earn the leave. Leave that accumulates is carried forward from the reporting period in which it is earned to a future reporting period during which it may be used for time off or otherwise paid or settled. In estimating the leave that is more likely than not to be used or otherwise paid or settled, a government should consider relevant factors such as employment policies related to compensated absences and historical information about the use or payment of compensated absences. However, leave that is more likely than not to be settled through conversion to defined benefit postemployment benefits should not be included in a liability for compensated absences.

This Statement requires that a liability for certain types of compensated absences—including parental leave, military leave, and jury duty leave—not be recognized until the leave commences. This Statement also requires that a liability for specific types of compensated absences not be recognized until the leave is used.

This Statement also establishes guidance for measuring a liability for leave that has not been used, generally using an employee’s pay rate as of the date of the financial statements. A liability for leave that has been used but not yet paid or settled should be measured at the amount of the cash payment or noncash settlement to be made. Certain salary-related payments that are directly and incrementally associated with payments for leave also should be included in the measurement of the liabilities.

With respect to financial statements prepared using the current financial resources measurement focus, this Statement requires that expenditures be recognized for the amount that normally would be liquidated with expendable available financial resources.

Notes To Financial Statements
This Statement amends the existing requirement to disclose the gross increases and decreases in a liability for compensated absences to allow governments to disclose only the net change in the liability (as long as they identify it as a net change). In addition, governments are no longer required to disclose which governmental funds typically have been used to liquidate the liability for compensated absences. 3 Packet Page 254

CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 101 – Compensated Absences (Continued)
How the Changes in this Statement Will Improve Financial Reporting The unified recognition and measurement model in this Statement will result in a liability for compensated absences that more appropriately reflects when a government incurs an obligation. In addition, the model can be applied consistently to any type of compensated absence and will eliminate potential comparability issues between governments that offer different types of leave.

The model also will result in a more robust estimate of the amount of compensated absences that a government will pay or settle, which will enhance the relevance and reliability of information about the liability for compensated absences.

GASB 102 – Certain Risk Disclosures
State and local governments face a variety of risks that could negatively affect the level of service they provide or their ability to meet obligations as they come due. Although governments are required to disclose information about their exposure to some of those risks, essential information about other risks that are prevalent among state and local governments is not routinely disclosed because it is not explicitly required. The objective of this Statement is to provide users of government financial statements with essential information about risks related to a government’s vulnerabilities due to certain concentrations or constraints.

This Statement defines a concentration as a lack of diversity related to an aspect of a significant inflow of resources or outflow of resources. A constraint is a limitation imposed on a government by an external party or by formal action of the government’s highest level of decision-making authority. Concentrations and constraints may limit a government’s ability to acquire resources or control spending.

This Statement requires a government to assess whether a concentration or constraint makes the primary government reporting unit or other reporting units that report a liability for revenue debt vulnerable to the risk of a substantial impact. Additionally, this Statement requires a government to assess whether an event or events associated with a concentration or constraint that could cause the substantial impact have occurred, have begun to occur, or are more likely than not to begin to occur within 12 months of the date the financial statements are issued.

If a government determines that those criteria for disclosure have been met for a concentration or constraint, it should disclose information in notes to financial statements in sufficient detail to enable users of financial statements to understand the nature of the circumstances disclosed and the government’s vulnerability to the risk of a substantial impact. The disclosure should include descriptions of the following:
• The concentration or constraint.
• Each event associated with the concentration or constraint that could cause a substantial impact if the event had occurred or had begun to occur prior to the issuance of the financial statements. • Actions taken by the government prior to the issuance of the financial statements to mitigate the risk.
4 Packet Page 255

CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 102 – Certain Risk Disclosures (Continued)
How the Changes in This Statement Will Improve Financial Reporting The requirements of this Statement will improve financial reporting by providing users of financial statements with essential information that currently is not often provided. The disclosures will provide users with timely information regarding certain concentrations or constraints and related events that have occurred or have begun to occur that make a government vulnerable to a substantial impact. As a result, users will have better information with which to understand and anticipate certain risks to a government’s financial condition.

EFFECTIVE FISCAL YEAR 2025/26:

GASB 103 – Financial Reporting Model Improvements
The objective of this Statement is to improve key components of the financial reporting model to enhance its effectiveness in providing information that is essential for decision making and assessing a government’s accountability. This Statement also addresses certain application issues.

Management’s Discussion and Analysis – This Statement continues the requirement that the basic financial statements be preceded by management’s discussion and analysis (MD&A), which is presented as required supplementary information (RSI). MD&A provides an objective and easily readable analysis of the government’s financial activities based on currently known facts, decisions, or conditions and presents comparisons between the current year and the prior year. This Statement requires that the information presented in MD&A be limited to the related topics discussed in five sections: (1) Overview of the Financial Statements, (2) Financial Summary, (3) Detailed Analyses, (4) Significant Capital Asset and Long-Term Financing Activity, and (5) Currently Known Facts, Decisions, or Conditions.

Furthermore, this Statement stresses that the detailed analyses should explain why balances and results of operations changed rather than simply presenting the amounts or percentages by which they changed.

This Statement emphasizes that the analysis provided in MD&A should avoid unnecessary duplication by not repeating explanations that may be relevant to multiple sections and that “boilerplate” discussions should be avoided by presenting only the most relevant information, focused on the primary government.

In addition, this Statement continues the requirement that information included in MD&A distinguish between that of the primary government and its discretely presented component units.

Unusual or Infrequent Items – This Statement describes unusual or infrequent items as transactions and other events that are either unusual in nature or infrequent in occurrence. Furthermore, governments are required to display the inflows and outflows related to each unusual or infrequent item separately as the last presented flow(s) of resources prior to the net change in resource flows in the government-wide, governmental fund, and proprietary fund statements of resource flows.

Presentation of the Proprietary Fund Statement of Revenues, Expenses, and Changes in Fund Net Position – This Statement requires that the proprietary fund statement of revenues, expenses, and changes in fund net position continue to distinguish between operating and nonoperating revenues and expenses.

Operating revenues and expenses are defined as revenues and expenses other than nonoperating revenues and expenses. Nonoperating revenues and expenses are defined as (1) subsidies received and provided, (2) contributions to permanent and term endowments, (3) revenues and expenses related to financing, (4) resources from the disposal of capital assets and inventory, and (5) investment income and expenses. 5 Packet Page 256

CITY OF SEASIDE

MEMORANDUM ON INTERNAL CONTROL

SCHEDULE OF OTHER MATTERS
GASB 103 – Financial Reporting Model Improvements (Continued) In addition to the subtotals currently required in a proprietary fund statement of revenues, expenses, and changes in fund net position, this Statement requires that a subtotal for operating income (loss) and noncapital subsidies be presented before reporting other nonoperating revenues and expenses. Subsidies are defined as (1) resources received from another party or fund (a) for which the proprietary fund does not provide goods and services to the other party or fund and (b) that directly or indirectly keep the proprietary fund’s current or future fees and charges lower than they would be otherwise, (2) resources provided to another party or fund (a) for which the other party or fund does not provide goods and services to the proprietary fund and (b) that are recoverable through the proprietary fund’s current or future pricing policies, and (3) all other transfers.

Major Component Unit Information – This Statement requires governments to present each major component unit separately in the reporting entity’s statement of net position and statement of activities if it does not reduce the readability of the statements. If the readability of those statements would be reduced, combining statements of major component units should be presented after the fund financial statements.

Budgetary Comparison Information – This Statement requires governments to present budgetary comparison information using a single method of communication—RSI. Governments also are required to present (1) variances between original and final budget amounts and (2) variances between final budget and actual amounts. An explanation of significant variances is required to be presented in notes to RSI.

How the Changes in This Statement Will Improve Financial Reporting The requirements for MD&A will improve the quality of the analysis of changes from the prior year, which will enhance the relevance of that information. They also will provide clarity regarding what information should be presented in MD&A.

The requirements for the separate presentation of unusual or infrequent items will provide clarity regarding which items should be reported separately from other inflows and outflows of resources.

The definitions of operating revenues and expenses and of nonoperating revenues and expenses will replace accounting policies that vary from government to government, thereby improving comparability.

The addition of a subtotal for operating income (loss) and noncapital subsidies will improve the relevance of information provided in the proprietary fund statement of revenues, expenses, and changes in fund net position.

The requirement for presentation of major component unit information will improve comparability.

The requirement that budgetary comparison information be presented as RSI will improve comparability, and the inclusion of the specified variances and the explanations of significant variances will provide more useful information for making decisions and assessing accountability. 6 Packet Page 257

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.E.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Andreas Baer, Senior Engineer
Thomas Korman, Public Works Director/City Engineer
DATE: February 6, 2025
SUBJECT: ADOPT A RESOLUTION CANCELING THE SEASIDE MUNICIPAL

WATER SYSTEM TO MARINA COAST WATER DISTRICT

INTERTIE PROJECT AND CONSTRUCTION CONTRACT IN THE
AMOUNT OF $304,817.00

RECOMMENDATION
Adopt a resolution canceling the Seaside Municipal Water System (SMWS) Connection to Marina Coast Water District Intertie Project, cancelling the construction contract with Anderson Pacific Engineering, cancelling the associated professional services agreements for engineering, project management and inspection, and directing the Finance Director to transferring $116,203.00 back to the Seaside Municipal Water System (SMWS) fund and return all remaining project funds to the accounts they were sourced from.

BACKGROUND
The Seaside Municipal Water System (SMWS) to Marina Coast Water District (MCWD) Intertie Project should be canceled because it does not meet future interconnection needs, ties into a pieline currently used by CalAM, and because the intertie agreement offered by MCWD is untenable. The project consists of connecting a new 8-inch ductile iron pipeline feeding water to SMWS from MCWD, installing pressure-reducing valve and metering station, with associated valves and instruments. The project was located at the northeast corner of San Pablo Avenue and Nadina Street in Seaside, California and it connected the SMWS to an existing MCWD pipeline running under General Jim Moore Blvd.

The project is important because it is critical to have multiple backup water supplies in Packet Page 258

Item No. 9.E. Page 2 of 4
case of emergency. The SMWS supplies approximately 800 residences within the City of Seaside with potable water for their homes, apartments and businesses. A public water system shall include a primary water source, a backup water source, emergency and fire water storage, sanitation, and distribution. Well #3 failed and the SMWS is currently operating with only one well, Well #4, and has not yet constructed a new well to replace the Well #3.

Seaside currently has an emergency backup intertie with CalAM. CalAM's water is more expensive than MCWD however, the water rate savings is incidental when compared to the cost of constructing the interie and MCWD rates are increasing. Staff compared the MCWD single family residence costs to the CalAM costs. MCWD's water rate ($4.36/HFC (Hundred Cubic Foot)) is less than half of CalAM's rate ($14.78/HFC) however MCWD's intertie offer includes charging a monthly meter charge of $2,115.09 even when Seaside does not use water, and MCWD plans to markup their water rate by 25%.

Seaside suspects that a catastrophic emergency requiring 3rd party water would be repaired rapidly, and only has a small chance of occurring. SMWS would have to purchase water from CalAM for over a year at the SMWS current usage rates to cover the cost of this project.

Design was completed, and the project was released for bids on June 13, 2024. The plans and specifications as edited by bid addendums are attached. Bids were received from three contractors on July 9, 2024 as follows:

Contractors Bid
Anderson Pacific Engineering Construction, Inc. $304,817.00 Don Chapin Co., Inc. $385,225.00
Monterey Peninsula Engineering $380,500.00
Anderson Pacific Engineering Construction, Inc. was found to be the lowest responsive and responsible bidder, with a total bid of $304,817.00, and they have been awarded a construction contract with contingency of 15%, or $45,722.55. Construction submittals have not been approved, and construction has not started.

Additional expenses have occurred including the design, engineering support, and construction management contracts. The design and engineering support Professional Services Agreement (PSA) is for an amount up to $51,480.00 with Schaaf & Wheeler.

Most of the Design contract has been spent. In Addition, Wallace Group holds a $54,651.00 professional services agreement for construction administration and inspection which is largely unspent.

The Construction agreement should be canceled for three reasons:

1. MCWD is not offering reasonable intertie agreement terms.

2. The pipeline we would tie into is utilized by CalAM.

3. The intertie project does not meet future needs.

Packet Page 259

Item No. 9.E. Page 3 of 4
REASON 1. MCWD is not offering reasonable intertie agreement terms a. Intertie Agreement Section 3. "suspension of deliveries by others...

Seaside cause all other interties to the seaside system to be secured and air gapped to the extent possible. Should an air gap be infeasable, the associated valves will be locked shut with MCWD locks." Staff finds this untenable as it means the loss of use or lockout of our existing CalAM intertie removing a reliable emergency water supply from the largest water producer in the region. b. Intertie Agreement Section 5. "This Agreement shall not confer upon Seaside any rights to District water supplies. The water delivered under this agreement will be used exclusively for domestic potable uses within the Seaside-owned municipal water system. Except as set forth in the preceding sentence, water supplied hereunder will not be sold, resold, stored, exchanged, or transferred by Seaside. The District shall have the exclusive right to own and recapture any and all water delivered under this Agreement that is deemed to transfer into the stormwater system, percolate into the groundwater aquifer, or gather into the wastewater collection system, to the extent allowed and specifically provided for by state or federal law." This is untenable as SMWS will store and resell the water to its customers. Furthermore, this statement conveys rights to groundwater in the seaside basin and sewer water collected in the Seaside County Sanitation District (SCSD) system which Seaside does not have the authority to grant, and which is inappropriate for an intertie agreement.

REASON 2. The pipeline we would tie into is utilized by CalAM CalAM is using the pipe and there is no opertaion agreement associated with this intertie agreement that gets SMWS access to MCWD Water. MCWD is physically locked out of the pieline at Coe Ave. This agreement does not clearly explain how the MCWD water would be supplied, nor does it establish a response time, or address operation procedures. Recent discussions about this arrangement with CalAM and MCWD indicate that if the intertie were constructed, CalAM supplying SMWS through the intertie.

In addition it is clear that CalAM and MCWD are already intertied. In theory, if SMWS were to go down and CalAM did not have emergency water available to supply seaside, MCWD could supply the water to CalAM's system now, and then CalAM could supply it to Seaside.

REASON 3. The intertie project does not meet future needs Seaside needs an intertie intended for consistent use and with the option to regularly export water to MCWD. Seaside may build a replacement municipal well on seaside property outside the SMWS Service area. The seaside aquifer north of the SMWS is deeper and will be a more reliable location for a well. If a well is constructed north of the SMWS an intertie would be needed for the regular conveyance of water, not only an emergency.

Packet Page 260

Item No. 9.E. Page 4 of 4
Furthermore, Seaside is obligated to send water to MCWD for use in the city of seaside north of Coe Avenue. Supplying water to MCWD will free up MCWD water allocations for use with Campus Town. The current intertie design only allows SMWS to accept water, not supply water.

ENVIRONMENTAL COMPLIANCE
Cancellation of a contract is an administrative action and not a project under CEQA.

FISCAL IMPACT
All remaining project funds will be returned to the accounts they were sourced from.

ATTACHMENTS

1. Resolution

2. Plans

3. Conformed Specifications

4. Emergency Water Intertie and Transfer Agreement_final Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
Packet Page 261
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

CANCELING THE SEASIDE MUNICIPAL WATER SYSTEM TO MARINA COAST

WATER DISTRICT INTERTIE PROJECT AND CONSTRUCTION CONTRACT IN THE AMOUNT OF $304,817.

WHEREAS, the Seaside Municipal Water System to Marina Coast Water District Intertie Project (Project) is an approved City Capital Improvement Project identified in the fiscal year 2024-2025 annual budget; and
WHEREAS, Schaaf & Wheeler Consulting Civil Engineers completed design of the Project on June 13, 2024; and
WHEREAS, the proposed construction of improvements includes a new 8-inch ductile iron pipeline, pressure-reducing valve station and metering station, with associated valves and instruments at the northeast corner of the San Pablo Avenue and Nadina Street Intersection.

WHEREAS, on June 13, 2023, the project was released for construction bids, and on July 9, 2024, three bids were received from Anderson Pacific Engineering Construction, Inc., Don Chapin Co., Inc., and Monterey Peninsula Engineering; and WHEREAS, Anderson Pacific Engineering Construction, Inc. was determined to be the lowest responsive and responsible bid in the amount of $304,817.00; and WHEREAS, On July 25th the Seaside City Council Adopted a resolution approving the Plans and Specifications and awarding a construction contract to Anderson Pacific Engineering Construction Inc.; and
WHEREAS, On July 25th the Seaside City Council adopted a resolution authorizing an emergency intertie and transfer agreement between marina coast and the City of Seaside; and
WHEREAS, An intertie agreement between the City of Seaside and MCWD has not been executed, and MCWD has included terms untenable to the City of Seaside.; and WHEREAS, This Intertie will not serve future intertie needs between the City of Seaside and MCWD; and
Packet Page 262
Meeting Date: 1/06/25
Item #: X.X.

WHEREAS, The MCWD pipeline that the intertie is fed from in General Jim Moore Blvd. is in use by CalAM; and
WHEREAS, The SMWS is already Intertied with CalAM, and MCWD and CalAM are intertied; and
WHEREAS, Water cost savings do not justify the cost of constructing the Intertie; and
WHEREAS, Cancellation of a contract is not a project under CEQA; and NOW THEREFORE BE IT RESOLVED, that the City Council of the City of Seaside cancels the Seaside Municipal Water System to Marina Coast Water District Intertie Project and associated contract; and
BE IT FURTHER RESOLVED, that the City of Seaside City Council directs the Finance Director to transfer $116,203.00 back to the Seaside Municipal Water System (SMWS) fund and return all remaining project funds to the accounts they were sourced from; and
PASSED AND ADOPTED at a special City Council meeting of the City of Seaside duly held on the 6th day of February, 2025, by the following vote:

AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

APPROVED:
________________________________
Ian N. Oglesby, Mayor
Packet Page 263
ATTEST:
________________________________
Dominique L. Davis, City Clerk
APPROVED TO FORM:
________________________________
Sheri L. Damon, City Attorney
Packet Page 264
Packet Page 265

GENERAL NOTES, LEGEND AND ABBREVIATIONS AAS
ALJ
AAS
2 G-2
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG

GENERAL NOTES

1. SHOULD IT APPEAR THAT THE WORK TO BE PERFORMED OR ANY MATTER RELATIVE THERETO, IS NOT

SUFFICIENTLY DETAILED OR EXPLAINED ON THESE PLANS, THE CONTRACTOR SHALL CONTACT THE OWNER AT (831) 899-6884WITH ANY QUESTIONS OR DISCREPANCIES. ANY REVISIONS REQUIRE OWNER'S APPROVAL BEFORE PROCEEDING WITH REVISED PLANS.

2. CONSTRUCTION CONTRACTOR AGREES THAT IN ACCORDANCE WITH GENERALLY ACCEPTED CONSTRUCTION

PRACTICES, THE CONSTRUCTION CONTRACTOR SHALL BE REQUIRED TO ASSUME SOLE AND COMPLETE

RESPONSIBILITY OF THE JOB SITE CONDITIONS DURING THE COURSE OF CONSTRUCTION OF THE PROJECT, INCLUDING SAFETY OF ALL PERSONS AND PROPERTY; THAT THIS REQUIREMENT SHALL BE MADE TO APPLY

CONTINUOUSLY AND NOT BE LIMITED TO NORMAL WORKING HOURS, AND CONSTRUCTION CONTRACTOR

FURTHER AGREES TO DEFEND, INDEMNIFY AND HOLD THE CIVIL ENGINEER AND THE OWNER HARMLESS

FROM ANY AND ALL LIABILITY, REAL OR ALLEGED, IN CONNECTION WITH THE PERFORMANCE OF THE WORK ON THE PROJECT, EXCEPTING LIABILITY ARISING FROM THE SOLE NEGLIGENCE OF THE CIVIL ENGINEER.

3. CONTRACTOR SHALL POSSESS A VALID CLASS A - GENERAL ENGINEERING CONTRACTOR LICENSE AT THE TIME THE CONTRACT IS AWARDED AND SHALL MAINTAIN THROUGHOUT THE LENGTH OF CONTRACT.

4. CONTRACTOR SHALL POST EMERGENCY TELEPHONE NUMBERS AT THE JOB SITE FOR PUBLIC WORKS, AMBULANCE, POLICE AND FIRE DEPARTMENTS.

5. CONTRACTOR SHALL CONFORM TO THE RULES AND REGULATIONS OF THE STATE CONSTRUCTION SAFETY ORDERS PERTAINING TO EXCAVATION AND TRENCHING. CONTRACTOR SHALL BEAR FULL RESPONSIBILITY FOR TRENCH SHORING DESIGN AND INSTALLATION.

6. EXCAVATIONS SHALL BE ADEQUATELY SHORED, BRACED AND SHEETED SO THAT THE EARTH WILL NOT SLIDE

OR SETTLE AND SO THAT ALL EXISTING IMPROVEMENTS OF ANY KIND WILL BE FULLY PROTECTED FROM DAMAGE. ANY DAMAGE RESULTING FROM A LACK OF ADEQUATE SHORING, BRACING AND SHEETING SHALL

BE THE RESPONSIBILITY OF THE CONTRACTOR AND HE SHALL EFFECT NECESSARY REPAIRS OR RECONSTRUCTION AT HIS OWN EXPENSE. WHERE THE EXCAVATION FOR A CONDUIT TRENCH, STRUCTURE

AND/OR BORING AND JACKING PIT IS REQUIRED, THE CONTRACTOR SHALL CONFORM TO THE APPLICABLE CONSTRUCTION SAFETY ORDERS OF THE DIVISION OF INDUSTRIAL SAFETY OF THE STATE OF CALIFORNIA.

THE CONTRACTOR SHALL ALWAYS COMPLY WITH OSHA REQUIREMENTS.

7. INFORMATION CONCERNING EXISTING UTILITIES IS NOT GUARANTEED; LOCATIONS SHOWN ON THE PLANS ARE APPROXIMATE ONLY. DISTRICT DOES NOT GUARANTEE THE ACCURACY, COMPLETENESS, LOCATION,

OR THE EXISTENCE OR NONEXISTENCE OF ANY UTILITY PIPE OR STRUCTURE WITHIN THE LIMITS OF THIS PROJECT. THE CONTRACTOR IS REQUIRED TO TAKE ALL DUE PRECAUTIONARY MEANS NECESSARY TO PROTECT UTILITY LINES, PIPES, OR STRUCTURES.

8. CONTRACTOR SHALL REQUEST THAT UNDERGROUND FACILITIES BE LOCATED AND MARKED IN THE FIELD A MINIMUM OF 48 HOURS PRIOR TO THE START OF CONSTRUCTION BY CALLING UNDERGROUND SERVICE ALERT (USA) AT 800.227.2600.

9. CONTRACTOR SHALL POTHOLE, EXCAVATE, AND EXPOSE ALL UTILITY CROSSINGS OR CONNECTIONS AFFECTED BY THE WORK. ALL EXISTING UTILITIES SHALL BE ADEQUATELY SUPPORTED AND PROTECTED TO THE SATISFACTION OF THE DISTRICT. IN THE EVENT OF DAMAGE TO ANY UTILITY OCCASIONED BY THE

CONTRACTOR OPERATIONS, THE CONTRACTOR, AT HIS SOLE COST AND EXPENSE, WILL IMMEDIATELY CAUSE REPAIRS TO BE MADE TO THE SATISFACTION OF THE AFFECTED UTILITY. NOTIFY THE PROJECT ENGINEER OF ANY ADJUSTMENTS NECESSITATED BY WAY OF CONFLICT WITH EXISTING UTILITIES.

10. CONTRACTOR SHALL PROVIDE ALL LIGHTS, SIGNS, BARRICADES, FLAG MEN, CONES OR OTHER DEVICES NECESSARY TO PROVIDE FOR PUBLIC SAFETY IN ACCORDANCE WITH THE SPECIFICATIONS.

11. MAINTAIN ONE-WAY TRAFFIC ON PUBLIC AND PRIVATE ROADS, PAVED OR UNPAVED, ON WHICH WORK IS

BEING PERFORMED DURING WORKING HOURS, OR COORDINATE WITH OWNER TO PROVIDE AN ACCEPTABLE DETOUR ROUTE AROUND THE WORKING AREA. MAINTAIN NORMAL TRAFFIC TRAVEL WIDTH DURING NON-WORKING HOURS. REFER TO ENCROACHMENT PERMITS, LICENSES, EASEMENT CONDITIONS AND TRAFFIC PLANS, WHERE APPLICABLE, AS INCLUDED IN THE SPECIFICATIONS.

12. THE CONTRACTOR SHALL PROVIDE FOR INGRESS AND EGRESS FOR ANY PRIVATE PROPERTY ADJACENT TO THE WORK AREA THROUGHOUT THE PERIOD OF CONSTRUCTION.

13. CONTRACTOR SHALL REPLACE, AT HIS EXPENSE, ALL TREES, SHRUBS, LAWNS, FENCES, IRRIGATION

SYSTEMS AND IMPROVEMENTS WHICH ARE TO REMAIN INTACT BUT HAVE BEEN REMOVED OR DAMAGED DURING CONSTRUCTION.

14. ALL PERMANENT IMPROVEMENTS REMOVED OR DAMAGED BY THE CONTRACTOR SHALL BE RESTORED TO

THEIR ORIGINAL LOCATION AND CONDITION BY THE CONTRACTOR USING NEW MATERIALS AS DIRECTED BY THE ENGINEER.

15. ALL SURPLUS AND UNSUITABLE MATERIAL SHALL BE REMOVED FROM THE SITE AND PUBLIC RIGHT-OF-WAY.

16. THE CONTRACTOR SHALL TAKE ALL NECESSARY MEASURES TO KEEP PUBLIC STREETS FREE FROM DIRT AND DEBRIS. SHOULD ANY DIRT OR DEBRIS BE DEPOSITED IN PUBLIC RIGHT-OF-WAY, THE CONTRACTOR SHALL REMOVE IT IMMEDIATELY.

17. OVERNIGHT PARKING OF CONSTRUCTION EQUIPMENT ON SITE OR IN THE STREET RIGHT-OF-WAY SHALL NOT BE PERMITTED, EXCEPT AT LOCATION(S) APPROVED BY THE CITY.

18. CONTRACTOR SHALL OBTAIN CITY OF SEASIDE ENCROACHMENT PERMITS FOR WORK WITHIN PUBLIC RIGHT-OF-WAY AND EASEMENTS. CONTRACTOR IS RESPONSIBLE FOR ANY/ALL PERMITS AND ASSOCIATED FEES FOR ENTRY OR USE OF PRIVATE PROPERTY.

19. THE CONTRACTOR'S ATTENTION IS DIRECTED TO THE REQUIREMENTS OF THE DIVISION OF INDUSTRIAL SAFETY PERTAINING TO "CONFINED SPACES". ANY MANHOLE, CULVERT, DROP INLET OR TRENCH (WHICH COULD CONTAIN AIR) THAT IS NOT READILY VENTILATED MAY BE CONSIDERED A "CONFINED SPACE".

20. THE CONTRACTOR SHALL NOT DESTROY ANY PERMANENT SURVEY POINTS. ANY PERMANENT MONUMENTS

OR POINTS DESTROYED SHALL BE REPLACED BY A LICENSED ENGINEER OR LICENSED SURVEYOR AT THE CONTRACTOR'S EXPENSE.

21. THE CONTRACTOR SHALL BE RESPONSIBLE FOR PREVENTING AN AIRBORNE DUST NUISANCE FROM THE

CONSTRUCTION SITE BY WATERING AND/OR TREATING THE SITE IN SUCH A MANNER TO LIMIT THE EXTENT OF AIRBORNE DUST PARTICLES.

22. SITE WORK HOURS ARE 8:00 A.M. TO 5:00 P.M. MONDAY THRU FRIDAY. NO GRADING WORK SHALL BE PERFORMED ON SATURDAYS, SUNDAYS OR OBSERVED NATIONAL HOLIDAYS.

23. CONTRACTOR IS RESPONSIBLE FOR CONSTRUCTION SITE STORM WATER POLLUTION PREVENTION AND IMPLEMENTING NECESSARY BEST MANAGEMENT PRACTICES. EROSION CONTROL MEASURES SHALL BE IN PLACE AT THE END OF EACH WORKING DAY. WET SEASON CONTROLS ARE REQUIRED (MINIMUM) BETWEEN OCTOBER 15 AND APRIL 15.

24. THE CONTRACTOR SHALL COMPLY WITH ALL RULES, REGULATIONS AND PROCEDURES OF THE NATIONAL

POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) FOR MUNICIPAL,

CONSTRUCTION AND INDUSTRIAL ACTIVITIES AS PROMULGATED BY THE CALIFORNIA STATE WATER RESOURCES CONTROL BOARD OR ANY OF ITS' REGIONAL WATER QUALITY CONTROL BOARDS. REFER TO THE

FOLLOWING GENERAL PERMITS
a. WQO 2022-0057-DWQ, GENERAL PERMIT FOR STORM WATER DISCHARGES ASSOCIATED WITH

CONSTRUCTION AND LAND DISTURBANCE ACTIVITIES
b. WQO 2013-0001-DWQ, GENERAL PERMIT FOR STORM WATER DISCHARGES FROM SMALL MUNICIPAL SEPARATE STORM SEWER SYSTEMS (MS4)

25. ALL WORK SHALL BE COMPLETED IN ACCORDANCE WITH THESE PLANS AND SPECIFICATIONS. THE

FOLLOWING LIST OF STANDARDS ARE/OR SPECIFICATIONS ARE INCORPORATED INTO THESE PLANS BY REFERENCE. DESIGN AND CONSTRUCTION OF ALL IMPROVEMENTS SHALL COMPLY WITH ALL APPLICABLE STANDARDS INCLUDING:
a. MCWD STANDARD DETAILS AND SPECIFICATIONS
b. CITY OF SEASIDE MUNICIPAL CODE
c. CITY OF SEASIDE STANDARD DETAILS AND SPECIFICATIONS
d. STANDARD SPECIFICATIONS, STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION, 2023 EDITION e. STANDARD PLANS, STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION (CALTRANS), 2023 EDITION

26. IF ARCHAEOLOGICAL RESOURCES OR HUMAN REMAINS ARE DISCOVERED DURING CONSTRUCTION, THE COUNTY CORONER SHALL BE NOTIFIED AND WORK SHALL BE HALTED TO WITHIN 150-FEET OF THE FIND UNTIL IT CAN BE EVALUATED BY A QUALIFIED PROFESSIONAL ARCHAEOLOGIST. IF THE FIND IS SIGNIFICANT, APPROPRIATE MITIGATION MEASURES SHALL BE FORMULATED AND IMPLEMENTED.

27. THE CONTRACTOR SHALL SUBMIT TWO SETS OF 'RED-LINE” AS-BUILT PLANS TO THE OWNER PRIOR TO FINAL ACCEPTANCE OF THE IMPROVEMENTS.

28. RECORD DRAWING OF THE EXISTING WATER MAIN IN SAN PABLO AVENUE IS PROVIDED FOR REFERENCE.

LEGEND ABBREVIATIONS

CATCH BASIN / DRAIN INLET / AREA DRAIN

WATER METER
FENCE

CONCRETE

UNDERGROUND GAS

SANITARY SEWER
SIGN
VALVE

CENTERLINE

MANHOLE

JOINT TRENCH

STORM DRAIN
WATER

BUILDING LINE

BENCHMARK / SOIL BORING

EDGE OF PAVEMENT

UTILITY BOX (SIZE VARIES)

NATIVE SOIL

ABANDONED PIPE

DEMOLITION

DESCRIPTION EXISTING PROPOSED

FORCEMAIN

AGGREGATE BASE

ASPHALT CONCRETE (SECTION)

STORM DRAIN INFILTRATION

IMPORT NATIVE FILL
℄

BOLLARD

ASPHALT CONCRETE (PLAN)

CRUSHED ROCK

TELEPHONE

ELECTRICAL

OVER HEAD ELECTRICAL

AB ANCHOR BOLT, AGGREGATE BASE

AC ASPHALTIC CONCRETE

APPROX APPROXIMATE

AVAR AIR VACUUM AIR RELEASE

BFP BACK FLOW PREVENTER

BM BENCHMARK

CI, CIP CAST IRON PIPE

CL CENTERLINE

CMU CONCRETE MASONRY UNIT

CONC CONCRETE

CONT CONTINUED

CPLNG COUPLING

CY CUBIC YARDS

CU COPPER

DI, DIP DUCTILE IRON PIPE
Ø, DIA DIAMETER

EB ELECTRIC BOX

E, ELEC ELECTRIC

EL, ELEV ELEVATION

ELL ELBOW

EV ELECTRIC VAULT

FF FINISHED FLOOR

FG FINISHED GRADE

FL FLANGE

FM FORCE MAIN

FT FEET

FOC FACE OF CURB
G GAS

GALV GALVANIZED

GEN GENERATOR

GPM GALLONS PER MINUTE

GRN GROUND

GV GATE VALVE

HB HOSE BIB

HDPE HIGH DENSITY POLYETHYLENE

HOR HORIZONTAL

HP HORSE POWER

IMP IMPELLER

IN INCHES

INV INVERT ELEVATION

JT JOINT TRENCH

LF LINEAR FOOT

L/S LANDSCAPE

MCC MOTOR CONTROL CENTER

MIN MINIMUM

MJ MECHANICAL JOINT

N NORTH
N.C. NORMALLY CLOSED
N.T.S NOT TO SCALE
P PUMP
P.C.C PORTLAND CEMENT CONCRETE

PE PLAIN END

PG&E PACIFIC GAS AND ELECTRIC

PL PROPERTY LINE

PRV PRESSURE REDUCING VALVE

PVC POLYVINYL CHLORIDE

REF REFERENCE

RIM RIM ELEVATION

ROW, R/W RIGHT OF WAY

S SLOPE

SD STORM DRAIN,

SDMH STORM DRAIN MANHOLE

SDFM STORM DRAIN FORCEMAIN

STL STEEL

STA STATION

STD STATION

TDH TOTAL DYNAMIC HEAD

THD THREADED

TOC TOP OF CURB

TYP TYPICAL

UB UTILITY BOX

VERT VERTICAL

W WATER

WM WATER METER

W/ WITH

WB WATER BOX

XFMR TRANSFORMER
GROUT
M M
Packet Page 266

SPECIFICATIONS
AAS
ALJ
AAS 3
G-3
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SPECIFICATIONS:

1. JURISDICTIONS

1.1. THE EXISTING 12-INCH PVC WATER MAIN IN SAN PABLO AVENUE EAST OF THE PROJECT SITE BELONGS TO THE MARINA COAST WATER DISTRICT (MCWD). PHONE (831) 384-6131.

1.2. THE EXISTING 12-INCH STEEL WATER MAIN IN NADINA STREET AND SAN PABLE AVENUE WEST OF THE PROJECT SITE BELONGS TO THE SEASIDE MUNICIPAL WATER SYSTEM (CITY). PHONE (831) 899-6827.

2. WATER SYSTEM REQUIREMENTS

2.1. WATER FACILITIES SHALL BE CONSTRUCTED IN ACCORDANCE WITH THESE PLANS AND THE STANDARD PLANS AND SPECIFICATION OF THE MARINA COAST WATER DISTRICT. CONTRACTOR SHALL KEEP A COPY OF THE STANDARD SPECIFICATIONS AND DRAWINGS ON THE JOBSITE AT ALL TIMES.

2.2. BOTH WATER DISTRICTS (CITY OF SEASIDE AND MARINA COAST WATER) SHALL BE NOTIFIED AT LEAST 24-HOURS PRIOR TO COMMENCING THE WORK. A PRE-CONSTRUCTION MEETING SHALL BE HELD AT LEAST ONE WEEK PRIOR TO SITE MOBILIZATION.

2.3. THE TOP OF THE PIPE SHALL BE A MINIMUM OF 42 INCHES BELOW FINISHED GRADE IN PAVED AREAS, UNLESS INDICATED OTHERWISE ON THE PLANS OR DIRECTED BY THE OWNER DUE TO UNUSUAL SITE CONDITIONS. PIPE SHALL BE BEDDED AND BACKFILLED PER MCWD STANDARD DETAIL W-12. TRENCH SHALL BE REPAIRED PER CITY OF SEASIDE STANDARD DETAIL ST-610.

2.4. PIPE BEDDING AND PIPE ZONE BACKFILL SHALL BE CLEAN NATIVE SAND OR IMPORTED SAND.

2.5. NO FACILITY IS TO BE BACKFILLED UNTIL INSPECTED BY THE OWNER.

2.6. SHUT DOWN OR TAPPING OF EXISTING WATERLINES SHALL BE COORDINATED WITH THE CITY AND/OR MCWD AT LEAST 24-HOURS IN ADVANCE.

2.7. NO CONNECTION SHALL BE MADE TO THE EXISTING WATER MAINS UNTIL THE NEW WORK HAS PASSED THE REQUIRED PRESSURE AND BACTERIOLOGICAL TESTS. TAPPING SLEEVES SHALL BE PRESSURE TESTED IN AN APPROVED MANNER IN THE PRESENCE OF THE INSPECTOR PRIOR TO TAPPING THE MAIN. TAPPING OF THE MAIN LINE SHALL NOT PROCEED UNLESS THE INSPECTOR IS PRESENT.

2.8. WATER USED FOR CONSTRUCTION SHALL BE METERED. OBTAIN A CONSTRUCTION METER FROM THE SYSTEM SERVING THE HYDRANT.

2.9. CONTRACTOR SHALL COORDINATE START-UP SUPPORT FROM THE SUPPLIERS OF PRESSURE REDUCING VALVES AND METERS.

2.10. INSTALL PIPELINES AT UNIFORM LINE AND GRADE BETWEEN CONTROL ELEVATIONS NOTED ON DRAWINGS. DEFLECT VERTICALLY AS NEEDED TO JOIN EXISTING PIPES.

2.11. ALL NEW PIPE SHALL BE DUCTILE IRON PIPE AND SHALL BE FULLY RESTRAINED USING MECHANICAL RESTRAINTS.

2.12. DISTURBED (E) THRUST BLOCKS TO BE REPLACED IN-KIND.

2.13. PRESSURE TEST PIPE TO 200 PSI, PER MCWD STANDARD SPECIFICATION 15042.

2.14. CONTRACTOR SHALL NOT OPERATE EXISTING VALVES. ALL SYSTEM OPERATIONS TO BE PERFORMED BY MCWD AND/OR CITY.

COORDINATE WITH CITY FOR TEMPORARY SHUTDOWNS.

2.15. THE EXISTING SEASIDE WATER MAIN IS ASSUMED TO BE 12-INCH CEMENT-LINED STEEL PIPE. POTHOLE TO VERIFY SIZE AND MATERIAL BEFORE ORDERING TAPPING SLEEVE.

3. DEMOLITION REQUIREMENTS

3.1. SAWCUT PAVEMENTS AND CURBS TO BE REMOVED, PROVIDING A STRAIGHT, NEAT EDGE FOR CONNECTION TO NEW WORK.

3.2. REMOVE THE MINIMAL AMOUNT OF EXISTING PAVEMENT REQUIRED TO INSTALL THE NEW WORK. BACKFILL AND THEN THEN REMOVE THE REMAINING PAVEMENT TO THE LIMITS SHOWN ON THE PLANS.

4. PAVING REQUIREMENTS

4.1. CURB, GUTTER AND SIDEWALK SHALL BE PER CITY OF SEASIDE STANDARD DETAILS S-101 AND S-102 AND CALTRANS SPECIFICATION SECTION 73.

4.2. REPLACE STREET PAVEMENTS PER CITY OF SEASIDE STANDARD PLANS AND STREET STRUCTURAL SECTIONS AND CALTRANS SPECIFICATION SECTION 39. MATCH EXISTING THICKNESS OF ASPHALT CONCRETE AND AGGREGATE BASE. TYPICAL THICKNESS IS 5 INCH ASPHALT CONCRETE OVER 8 INCH AGGREGATE BASE.

4.3. WHEN REPLACING THE PAVEMENT ON AN EXISTING ROAD, THE EXISTING PAVEMENT SHALL BE CUT TO A NEAT LINE AND REMOVED BACK TO AN EXISTING ADEQUATE STRUCTURAL SECTION. AN EXPLORATORY TRENCH OR POTHOLING MAY BE REQUIRED TO DETERMINE THE LIMITS OF PAVEMENT REMOVAL.

4.4. THE CONTRACTOR IS RESPONSIBLE FOR MATCHING EXISTING STREETS AND OTHER IMPROVEMENTS WITH A SMOOTH TRANSITION IN PAVING, CURBS, GUTTERS, SIDEWALKS, GRADING, ETC., AND TO AVOID THE CREATION OF ANY LOW SPOTS OR HAZARDOUS CONDITIONS OR ANY ABRUPT OR APPARENT CHANGES IN APPEARANCE, GRADES, OR CROSS SLOPES.

5. SITE RESTORATION

5.1. RESEED DISTURBED AREAS PER CALTRANS STANDARD SPECIFICATION 21-2. RESEEDING MAY BE BY HAND OR BY HYDROMULCH EQUIPMENT.

MATERIALS:

1. GENERAL MATERIAL REQUIREMENTS

1.1. ALL PRODUCTS AND MATERIALS FURNISHED AS PART OF THE WORK INCLUDED IN THIS PLAN SET SHALL BE SUBMITTED TO OWNER REPRESENTATIVE FOR APPROVAL. SUBMITTALS SHALL INCLUDE BUT BE LIMITED TO: SHOP DRAWINGS, MATERIAL PROPERTIES, PRODUCT CUT SHEETS, INSTALLATION REQUIREMENTS AND OPERATION AND MAINTENANCE MANUALS. CONTRACTOR SHALL NOT

PURCHASE NOR INSTALL ANY PRODUCTS OR MATERIALS WITHOUT PRIOR SATISFACTORY REVIEW DETERMINATION BY OWNER REPRESENTATIVE.

1.2. ALL MATERIALS SHALL BE SUBJECT TO INSPECTION AND APPROVAL BY THE OWNER REPRESENTATIVE, AND SHALL NOT BE USED BEFORE BEING INSPECTED AND APPROVED BY THE INSPECTOR. OWNER HAS THE RIGHT TO PERFORM ANY TESTING NECESSARY TO TO ENSURE COMPLIANCE OF THE MATERIALS WITH THE MATERIALS SPECIFICATIONS. FAILURE OR NEGLECT ON THE PART OF THE

OWNERS REPRESENTATIVE TO CONDEMN OR REJECT WORK MATERIALS NOT IN ACCORDANCE WITH THE MATERIALS SPECIFICATIONS SHALL NOT BE CONSTRUED TO IMPLY ACCEPTANCE SHOULD THEIR INFERIORITY BECOME EVIDENT AT ANY TIME.

MATERIALS REJECTED BY THE OWNER REPRESENTATIVE SHALL BE IMMEDIATELY REMOVED FROM THE JOBSITE.

2. REFERENCE STANDARDS

2.1. ANSI – AMERICAN NATIONAL STANDARDS INSTITUTE

2.2. ASME - AMERICAN SOCIETY OF MECHANICAL ENGINEERS

2.3. ASTM – AMERICAN SOCIETY FOR TESTING AND MATERIALS

2.4. AWWA - AMERICAN WATER WORKS ASSOCIATION

2.5. FM - FM GLOBAL (FACTORY MUTUAL)

2.6. HI - HYDRAULIC INSTITUTE

2.7. IEEE – INSTITUTE OF ELECTRICAL AND ELECTRONICS ENGINEERS

2.12. ISO – INTERNATIONAL STANDARDS ORGANIZATION

2.13. NEMA – NATIONAL ELECTRICAL MANUFACTURERS ASSOCIATION

2.14. NEC – NATIONAL ELECTRICAL CODE

2.15. NFPA - NATIONAL FIRE PROTECTION ASSOCIATION

2.16. NSF - NSF INTERNATIONAL (NATIONAL SANITATION FOUNDATION)

2.17. UL – UNDERWRITERS LABORATORIES, INC.

3. CAST-IN-PLACE CONCRETE

3.1. CONCRETE SHALL BE MINOR CONCRETE PER CALTRANS STANDARD 90-2, PORTLAND CEMENT CONCRETE, 3000 PSI AT 28 DAYS, MAX 3-INCH SLUMP.

3.2. MAXIMUM AGGREGATE SIZE SHALL BE 1-INCH.

3.3. REBAR SHALL BE DEFORMED STEEL PER CALTRANS SECTION 52.

3.4. PLACE CONCRETE PER THE REQUIREMENTS OF CALTRANS SECTIONS 51 AND 73.

3.5. SUBMIT MIX DESIGN FOR APPROVAL PRIOR TO CONSTRUCTION.

4. BASE AND SUBBASE

4.1. CLASS 2 AGGREGATE BASE, ¾-INCH MAXIMUM, PER CALTRANS SECTION 26.

5. PEA GRAVEL FOR STRUCTURAL BEDDING

5.1. 3/4-INCH CRUSHED AND WASHED STONE, 100% PASSING THE 1-INCH SIEVE AND LESS THAN 6% PASSING THE #4 SIEVE.

6. ASPHALT PAVING AND SEALS

6.1. ASPHALT CONCRETE SHALL BE TYPE A HOT MIX ASPHALT, ¾” AGGREGATE GRADATION, PER SECTION 39.2.02 OF THE CALTRANS STANDARD SPECIFICATIONS.

6.2. TACK COAT SHALL BE TYPE RS1 ASPHALTIC EMULSION PER SECTION 94 OF THE CALTRANS STANDARD SPECIFICATIONS.

6.3. ASPHALT BINDER SHALL BE TYPE PG64-10 PER SECTION 92 OF THE CALTRANS STANDARD SPECIFICATIONS.

7. PRECAST CONCRETE VAULTS

7.1. PROVIDE PRECAST REINFORCED CONCRETE VAULTS MEETING ASTM C913, DESIGNED FOR H20 LOADING.

7.2. GASKETS FOR HORIZONTAL JOINTS SHALL BE PREFORMED PLASTIC, RAM-NEK OR EQUAL.

7.3. PROVIDE EXTERIOR WATERPROOFING MEETING FEDERAL SPECIFICATION SS-A-701.

7.4. PROVIDE MECHANICAL SEAL AROUND PIPE PENETRATIONS (LINK SEAL OR EQUAL). PROVIDE GROUT SEAL AROUND CONDUIT PENETRATIONS.

7.5. VAULT LIDS AND FRAMES SHALL BE MANUFACTURED UNITS MEETING THE FOLLOWING:

7.5.1. DOOR LEAF SHALL BE 1/4" ALUMINUM CHECKERED PLATE REINFORCED WITH STRUCTURAL ALUMINUM CHANNELS AND SHALL BE CAPABLE OF WITHSTANDING WHEEL LOADS UP TO AASHO-H20 AT OFF-STREET LOCATIONS, BILCO MODEL JD-AL3 OR EQUAL

7.5.2. SLAM LOCKS, BRACKETS, HINGES AND HARDWARE SHALL BE TYPE 316 STAINLESS STEEL.

7.5.3. THE DOOR SHALL HAVE A 316 STAINLESS STEEL GAS SPRING WITH INTEGRAL HOLD OPEN DEVICE WHICH WILL ASSIST IN OPENING THE DOOR AND SHALL LOCK AUTOMATICALLY IN THE OPEN POSITION. THE DOOR SHALL OPEN A MINIMUM OF 90 DEGREES.

7.5.4. THE ALUMINUM FRAME SHALL HAVE A THICKNESS NOT LESS THAN 1/4" AND SHALL INCORPORATE A NEOPRENE GASKET.

7.5.5. THE PORTION OF THE FRAME WHICH IS IN CONTACT WITH THE CONCRETE SHALL RECEIVE A PROTECTIVE BITUMINOUS COATING.

7.6. SUBMIT SHOP DRAWINGS AND PRODUCT DATA PRIOR TO FABRICATION.

8. GROUT

8.1. PRE-PROPORTIONED, PREPACKAGED NON-SHRINK GROUTS.

8.2. CEMENT GROUTS SHALL CONSIST OF PORTLAND CEMENT AND SAND, MIXED WITH WATER ON-SITE PER THE MANUFACTURER'S INSTRUCTIONS.

8.3. EPOXY GROUTS SHALL CONSIST OF TWO-COMPONENT THERMOSETTING EPOXY RESIN AND INERT AGGREGATE, MIXED ON-SITE PER THE MANUFACTURER'S INSTRUCTIONS.

9. EPOXIES

9.1. WATER-INSENSITIVE TWO-PART TYPE EPOXY ADHESIVE MATERIAL CONTAINING 100 PERCENT SOLIDS, MEETING THE REQUIREMENTS OF CALTRANS STANDARD 95.

10. DUCTILE IRON PIPE

10.1. DUCTILE IRON PIPE SHALL BE PER AWWA STANDARD C151, PRESSURE CLASS 350.

10.2. ABOVE-GRADE PIPE SHALL BE CEMENT-MORTAR LINED AND EPOXY-COATED.

10.3. BURIED PIPE SHALL BE CEMENT-MORTAR LINED AND BITUMINOUS COATED.

10.4. DUCTILE IRON PIPE WATER MAINS SHALL BE RESTRAINED USING FIELD LOK 350 GASKETS BY U.S. PIPE OR MEGALUG MECHANICAL RESTRAINTS BY EBAA IRON, INC.

10.5. INSTALL PER AWWA STANDARD C600. PRESSURE TEST INSTALLED PIPE TO 200 PSI.

10.5. DISINFECT INSTALLED PIPE USING SODIUM HYPOCHLORITE SOLUTION PER AWWA STANDARD C651.

11. DUCTILE IRON FITTINGS.

11.1. DUCTILE IRON FITTINGS SHALL BE PER AWWA STANDARD C110.

11.2. BURIED DUCTILE IRON FITTINGS SHALL BE CEMENT MORTAR LINED AND BITUMINOUS COATED. BURIED FITTINGS SHALL BE WRAPPED IN 10-MIL POLYETHYLENE SHEET.

11.3. ABOVE GRADE DUCTILE IRON FITTINGS SHALL BE CEMENT MORTAR LINED AND EPOXY-COATED.

11.4. GASKETS SHALL BE VULCANIZED BUTADIENE RUBBER (SBR).

11.5. BOLTS AND NUTS SHALL BE TYPE 316 STAINLESS STEEL CONFORMING TO ASTM F593.

11.6. RESTRAIN ALL FITTINGS USING MEGALUG MECHANICAL RESTRAINTS BY EBAA IRON, INC.

12. TAPPING SLEEVES

12.1. TAPPING SLEEVES SHALL BE FULL-CIRCLE STAINLESS STEEL SLEEVES PER AWWA STANDARD A223, MUELLER MODEL H-304, JCM MODEL 432 OR EQUAL.

12.2. TAPPING SLEEVE SHALL HAVE FLANGED FITTING ON THE TEE.

12.3. POTHOLE TO VERIFY EXISTING PIPELINE SIZE AND MATERIAL BEFORE PURCHASING TAPPING SADDLES.

13. GATE VALVES

13.1. RESILIENT WEDGE GATE VALVES PER AWWA C509, U.L.LISTED, CLOW MODEL 2639, MULLER MODEL A-2360 OR EQUAL.

13.2. BURIED VALVES SHALL HAVE 2-INCH SQUARE OPERATING NUT. ABOVE GRADE VALVES SHALL HAVE OPEN STEM AND YOKE (OS&Y) UNLESS NOTED OTHERWISE.

13.3. INTERIOR AND EXTERIOR METAL SURFACES SHALL BE FACTORY-COATED WITH EPOXY MEETING NSF 61.

13.4. END CONNECTIONS AS INDICATED ON THE DRAWINGS.

13.5. BOLTS AND NUTS SHALL BE TYPE 316 STAINLESS STEEL.

13.6. VALVE BOXES SHALL BE TRAFFIC-RATED PRE-CAST CONCRETE WITH IRON LID, CHRISTY MODEL G05T OR EQUAL.

13.7. VALVE BOX RISER SHALL BE PVC PIPE, ASTM D3404, SDR 35.

14. FLANGED COUPLING ADAPTER

14.1. TELESCOPING FLANGE BY MECHANICAL JOINT FITTING, DESIGNED FOR WORKING PRESSURES UP TO 200 PSIG, ROMAC SERIES RFCA OR EQUAL.

15. BALL VALVES

15.1. THREADED END BALL VALVES, 1 INCH AND SMALLER, FULL PORT BALL TYPE WITH LEVER OPERATOR, RATED FOR 150 PSI SERVICE.

15.2. VALVES SHALL HAVE STAINLESS STEEL BALL AND BODY. SEALS AND STEM SHALL BE NSF 61 COMPLIANT.

16. LOCATOR WIRE

16.1. LOCATOR WIRE SHALL BE 10-GAUGE STRANDED COPPER WIRE WITH BLUE INSULATION.

16.2. WIRE SHALL BE PLACED CONTINUOUSLY ON TOP OF INSTALLED PIPE AND BROUGHT TO THE SURFACE AT EACH VALVE. ATTACHED WIRE TO PIPE USING PLASTIC ADHESIVE TAPE AT 10-FT INTERVALS.

16.3. WIRE SHALL BE BROUGHT UP THE OUTSIDE OF THE VALVE RISER AND FOLDED OVER BETWEEN THE INSIDE OF THE VALVE BOX AND THE VALVE RISER. WIRE SHALL BE BROUGHT TO WITHIN 6-INCHES OF FINISHED GRADE.

17. PRESSURE GAUGES

17.1. BOURDON TUBE PRESSURE GAUGE, 2.5 INCH DIAMETER FACE, RANGE AND INSTALLATION LOCATION AS SHOWN ON DRAWINGS.

17.2. GAUGE SHALL BE LIQUID-FILLED, WITH COPPER-ALLOY INTERNAL PARTS IN A STAINLESS STEEL CASE.

17.3. GAUGE ACCURACY SHALL BE ± 2.5 %.

17.4. GAUGE SHALL BE CAPABLE OF EXPERIENCING A PRESSURE 30% ABOVE ITS MAXIMUM SPAN WITHOUT REQUIRING RECALIBRATION.

18. PIPE SUPPORTS

18.1. PROVIDE PREFORMED CHANNEL PIPE SUPPORTS (PIPE STANDS) AS SHOWN ON THE DRAWINGS.

18.2. PIPE SUPPORTS SHALL BE OF MANUFACTURER'S STANDARD DESIGN. MATERIAL SHALL BE GALVANIZED STEEL.

18.3. ANCHOR THE SUPPORT INTO THE FOUNDATION SLAB PER THE MANUFACTURER'S RECOMMENDATION.

19. PRESSURE REDUCING VALVE.

19.1. GLOBE-STYLE PRESSURE REDUCING VALUE, CLA-VAL MODEL 90-01, SIZE AS NOTED ON PLANS.

19.2. ENDS SHALL BE ANSI CLASS 150 FLANGES.

19.3. VALVE OR ITS COMPONENT WETTED PARTS SHALL BE NSF 61 COMPLIANT.

20. ULTRASONIC WATER METER

20.1. ULTRASONIC METER MEETING ANSI/AWWA C701 FOR POTABLE WATER SERVICE, MASTER METER OCTAVE.

20.2. ALL WETTED PARTS SHALL MEET NSF 61.

20.3. METER SHALL BE 8" OR AS SHOWN ON PLANS.

20.4. REGISTER SHALL BE IN CUBIC FEET.

20.5. REGISTER SHALL BE AMR/AMI COMPATIBLE.

20.6. CONNECTION SHALL BE ANSI CLASS 150 FLANGE.

21. MAGNETIC FLOW METER

21.1. KROHNE ENVIOROMAG 2300 ELECTRO MAGNETIC FLOW METER WITH IFC 100 ECONOMICAL SOLUTION.

21.2. ALL WETTED PARTS SHALL MEET NSF 61

21.3. DUTY CONDITIONS:

21.3.1. POTABLE WATER

21.3.2. ONE-DIRECTION FLOW

21.3.3. ANSI CLASS 150 FLANGE

21.3.4. ACCURACY: +/- 0.5%

21.4. REQUIRED OUTPUTS:

21.4.1. FLOW RATE (GALLONS PER MINUTE)

21.4.2. FLOW TOTAL (CUBIC FEET)

22. GEOTEXTILE FOR SOIL RETENTION

22.1. WOVEN, NONBIODEGRADABLE FABRIC CONSISTING ONLY OFCONTINUOUS CHAIN POLYMER FILAMENTS OR YARD, AT LEAST 85% BY WEIGHT POLYOLEFINS, POLYESTERS OR POLYAMIDE, FORMED INTO A DIMENSIONALLY STABLE NETWORK.

22.2. PROPERTIES:

22.2.1. MINIMUM GRAB TENSILE STRENGTH 315 LBS

22.2.2. MINIMUM GRAB TENSILE ELONGATION 15%

22.2.3. MINIMUM TRAPEZOIDAL TEAR STRENGTH 113 LBS

22.2.4. APPARANT OPENING SIZE 40 SIEVE

22.2.5. PERMITTIVITY 0.05/SEC

22.2.6. FLOW RATE 4.0 GPM/SQ-FT

22.3. TEMCATE MIRAFI 600X, LAYFIELD LP 315 OR EQUAL.

23. EROSION CONTROL SEEDING

23.1. ALL DISTURBED AREAS SHALL BE RE-SEEDED WITH THE FOLLOWING EROSION CONTROL MIX:

SPECIES COMMON NAME POUNDS PER ACRE
BROMUS CARINATUS CALIFORNIA BROME 6
ELYMUS GLAUCUS WESTERN RYEGRASS 10.5
BROMUS HOREACAUS BLANDO BROME 4.5
TRIFOLIUM HIRTUM ROSE CLOVER 4.5
TRIFOLIUM INCARNATUM CRIMSON CLOVER 4.5

23.2. PROVIDE MULCH AND FERTILIZER IN PROPORTIONS AS RECOMMENDED BY THE SEED SUPPLIER.

23.3. SEED, MULCH, TACKIFIER AND FERTILIZER MAY BE PRE-MIX FOR HYDROMULCH APPLICATION OR SEPARATE FOR HAND APPLICATION.

Packet Page 267

S A N P A B L O A V E

S A N P A B L O A V E

NADINA ST

G E N E R A L J I M M O O R E B L V D
12" PVC D1 D2 D3 D4 D5 D6
D7
D9 D10
D8

SURVEY CONTROL AND DEMOLITION
AAS
ALJ
AAS
4 C-1
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: 1 INCH = 20 FEET

SURVEY CONTROL PLAN
SCALE: 1" = 20'
SHEET C-2

LOCAL BENCHMARK

1. BENCHMARK: P.T. NO. 251 ELEVATION 365.15' NAVD88

2. SEE SHEET C-1 FOR SURVEY CONTROL PLAN

SURVEY CONTROL

POINT CONTROL POINT DESCRIPTION NORTHING EASTING ELEVATION 202 CP SET MAG&WASHER - AP 2119766.23 5733433.00 278.42 203 CP SET MAG&WASHER - AP 2119032.33 5733413.29 279.97 204 CP SET MAG & WSHR 2118988.91 5733632.70 294.96
205 CP SET SPIKE 2118970.61 5733969.37 326.48
206 CP SET MAG & WSHR 2119006.97 5733854.10 316.54
211 CP SET MAG&WASHER 2119382.31 5733434.33 264.86
251 CP SET RBR & CAP 2118746.09 5734210.86 356.15

DEMOLITION PLAN
SCALE: 1 INCH = 5 FEET SCALE: 1" = 5'

REMOVE TRAFFIC SIGNS AND

SAVE FOR REINSTALLATION
REMOVE (E) 2-INCH BLOW OFF VALVE

REMOVE (E) CURB
& GUTTER

CONCRETE SIDEWALK

NADINA STREET

SAN PABLO AVENUE

DEMO (E) AC

PAVEMENT DEMO (E)

SIDEWALK
(E) WATER MAIN

SAW CUT CURB

SAW CUT CURB

SAW CUT

SAW CUT

EDGE OF (N) GUTTER COORDINATES

POINT EASTING NORTHING
D1
5733805.46 2119006.82
D2
5733810.44 2119006.70
D3
5733817.82 2119006.65
D4
5733823.78 2119006.51
D5
5733829.03 2119006.63
D6
5733834.23 2119006.98
D7
5733839.10 2119007.83
D8
5733844.64 2119009.18
D9
5733849.15 2119009.35
D10
5733854.18 2119008.33

SAW CUT

PAVEMENT
Packet Page 268
C2
12" CLS
12" PVC
C1
8" DIP
C3
C4
F5
F6 F8 F10 F12
F14 F15
F13
F7 F9 F11
F2
F1
F4
F3

SITE AND GRADING PLAN
AAS
ALJ
AAS 5
C-2
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: 1 INCH = 5 FEET

SITE PLAN
SCALE: 1" = 5'

TAPPING SADDLE OR TEE

CONNECTION TO SWMS SYSTEM
CONNECT TO EXISTING 12-INCH MAIN
WITH 8" X 12" REDUCER

ADD THRUST BLOCK
(N) 8-INCH DIP
(E) GAS MAIN
(E) INACTIVE SANITARY SEWER MAIN
(N) 8-INCH VALVE,

NORMALLY CLOSED

TYP BOTH SIDES

OVERHEAD LINE

SAN PABLO AVENUE

NADINA STREET
(E) 1-INCH ARV
(N) PRV AND METER VAULT,

SEE DETAIL
(N) CURB AND
GUTTER
(E) SSMH
SHEET NOTES:

1. PAVEMENT SECTION PER GENERAL JIM MOORE PHASE V RECORD DRAWINGS, USE

5.0-INCH ASPHALT CONCRETE OVER 8.0 INCHES OF CLASS 2 AGGREGATE BASE

2. EXISTING 12-INCH WATER MAIN ASSUMED 42 INCH COVER.

3. CONTRACTOR TO CONSTRUCT CURB RAMP PER CALTRANS STANDARD. INCLUDE RAISED TRUNCATED DOME PATTERN PER CALTRANS STANDARD DRAWING A88A CASE F.

FACE OF CURB COORDINATES

POINT EASTING NORTHING ELEVATION
F1 5733798.20 2119023.67 309.6'
F2 5733797.97 2119019.85 310.0'
F3 5733797.73 2119015.76 310.2'
F4 5733798.09 2119011.92 310.5'
F5 5733800.10 2119009.65 311.0'
F6 5733805.26 2119008.71 311.5'
F7 5733810.30 2119008.56 312.0'
F8 5733815.44 2119008.54 312.5'
F9 5733820.91 2119008.47 313.0'
F10 5733825.57 2119008.35 313.5'
F11 5733830.75 2119008.49 314.0'
F12 5733835.84 2119009.05 314.5'
F13 5733841.79 2119010.43 315.0'
F14 5733846.38 2119011.14 315.5'
F15 5733851.81 2119010.85 316.0'
(E) SDMH
(E) CATCH BASIN PROVIDE

INLET PROTECTION
(N) ELECTRICAL PANEL
BY OTHERS (24" X 48")
(N) RELOCATED SIGN
(N) RELOCATED SIGN
(E) STORM DRAIN

OVERHEAD LINE
(N) 8-INCH VALVE,

NORMALLY CLOSED

TYP BOTH SIDES
(N) 8-INCH BYPASS
8" TEE,
TYP
(N) 2 EA 1-INCH CONDUIT,
STUB UP AND CAP 6-INCH ABOVE GRADE
(N) 8-INCH 22° ELBOW FITTING
(DEFLECT AS NEEDED)

CORNER COORDINATES

POINT EASTING NORTHING
C1
5733802.46 2119011.94
C2
5733817.90 2119017.90
C3
5733821.54 2119015.10
C4
5733825.64 2119016.89
(N) CURB RAMP
SEE NOTE 3

GRADING PLAN
SCALE: 1" = 5'
(E) GAS MAIN

OVERHEAD LINE

SAN PABLO AVENUE

NADINA STREET
EL: 312'
312.5'
311.5'
313'
314'
315'
311'
312'
TOC
316.5'
TOC
TOC 316'
315.5' TOC
315' TOC
314.5'
TOC
314'
TOC
313.5'
TOC
313'
TOC
312.5'
TOC
312'
TOC
311.5'
TOC
311'
TOC
310.7'
TOC
310.5'
TOC
310.1'
310.9'

BACKFILL WITH NATIVE
Packet Page 269
A
-
34"
6'
14'
12" 24''
2' MIN
12"
16"
18" MIN
1 4
5 12
3 6 7
19 9
7 20
12 2
12 3
5 4
10 8
4 11 8
8 8
8 8
13 16
15 17
15 16
6 20
22 14
8 40" MIN
6" LAYER OF 3/8" PEA GRAVEL

THRUST RESTRAINT REINFORCEMENT
SEE DETAIL A/C-4

UNDISTURBED EARTH
EL:312'
EL: ±311.1'
EL:303.2'

COMPACT BACKFILL
95% MOD. PROC.

GEOTEXTILE
1 4
5 6
9 7 6
20 4
8 10 11
4 5
12 2
19 18
18 22
8 8
8 20
7 13
2% 2%
21 21
21 21
42" 24"

SEE TOP PLAN
1'-10"
SHEET NOTES:

1. 8" TEE, MJ X MJ X FL,

2. 8" TEE. FLANGED

3. 8" PIPE

4. 8" SPOOL FL X PLAIN END

5. EBAA MEGALUG 1100 SDB

6. 8" X 8" X 3" TEE FLANGED WITH TAPPING BOSS

7. 8" GATE VALVE WITH HAND WHEEL, FLANGED

8. EBAA MEGALUG 2100 DI FLANGE ADAPTER

9. 8" PRESSURE REDUCING VALVE, CLA-VAL MODEL 90-01

10. 8" ULTRASONIC METER

11. 8" MAGNETIC METER

12. 8" GATE VALVE WITH OP NUT, MJ X FL

13. 8" DISMANTLING JOINT

14. 3" PIPE

15. 3" 90° EL, FLANGED

16. 3" GATE VALVE WITH HAND WHEEL, FLANGED

17. 3" PRESSURE REDUCING VALVE, CLA-VAL MODEL 90-01

18. ALUMINUM DOUBLE DOOR 5' X 5' HATCH

19. SAFETY STEPS @12" OC WITH SAFETY UP-POST

20. PRESSURE GAUGE ASSEMBLY (1
4 " BALL VALVE, 1
4 " NIPPLES)

21. STEEL PIPE SUPPORT

22. 12" Ø DRAIN SUMP
7'
15'
1'-6"
6"
2'-6" 12''
18''
5'TYP
5' TYP

DETAILS I
AAS
ALJ
AAS 6
C-3
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: 1" = 2'

PRV AND METER STATION PLAN A
C-3
SCALE: 1" = 2'

PRV AND METER STATION SECTION B
C-3

BASIS OF DESIGN
DESIGN FLOW 500 GPM
SEASIDE HGL 387 FT
MCWD HGL 510 FT
PRESSURE REDUCING VALVE MODEL CLA-VAL MODEL 90-01
PRESSURE REDUCING VALVE SIZE 8-INCH

ULTRA SONIC METER MODEL OCTAVE MASTER METER
ULTRA SONIC METER SIZE 8-INCH
MAGNETIC METER MODEL KROHNE ENVIROMAG 2000
MAGNETIC METER SIZE 8-INCH
SCALE: 1" = 2'

TOP PLAN C
C-3
SCALE: 1 INCH = 2 FEET
2 0 2
Packet Page 270
12" MIN
#4 REBAR @
12" OC EW/EF
12'

VAULT INTERIOR

THRUST RESTRAINT COLLAR,
FOR DIP: MEGALUG SERIES 1000
FOR PVC: MEGALUG SERIES 2000

BY EBAA IRON SALES INC

PLAN VIEW SECTION A-A
A
A
12" MIN
2"
CLR
(TYP)
#4 REBAR @
6" OC EW

LINK SEAL (TYP)

DETAILS II
AAS
ALJ
AAS
7 C-4
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: NTS

THRUST REINFORCEMENT DETAIL A
C-4
NOTE:

CLEAN NATIVE MATERIAL (SP SAND) MAY BE USED FOR TRENCH BEDDING AND BACKFILL.

Packet Page 271

DETAILS III
AAS
ALJ
AAS 8
C-5
SHEET
DATE:

NO REVISIONS DATE APPR 213456
SCALE:

DESIGN:

DRAWN:

CHECKED:
6/7/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6827

SMWS TO MCWD INTERTIE
OF 8

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
Packet Page 272
Packet Page 273
July 25, 2024
City Council Special Meeting
Item 8K
Attachment – Conformed
Specifications
Packet Page 274

7.25.2024 - Council Approved

EMERGENCY WATER INTERTIE AND TRANSFER
between

MARINA COAST WATER DISTRICT
and

CITY OF SEASIDE
This Agreement is entered into effective _____________, 2024, between MARINA COAST WATER DISTRICT, a public entity (“MCWD”), and the CITY OF SEASIDE, a public entity(“Seaside”), singularly, “Party” and jointly, “Parties,” with reference to the following:

1. Purpose. Parties are adjoining water providers and provide municipal and industrial water to their respective water customers. Seaside has informed MCWD that Seaside may need additional potable water for direct use in the event of an emergency and has requested MCWD to provide potable water on an emergency basis from MCWD’s water supply in the event of an emergency. Based on the foregoing, MCWD is willing to provide a limited amount of potable groundwater on an emergency basis subject to the terms and conditions set forth in this Agreement.

2. Water Transfer Amount. If Seaside declares that an emergency to its ability to supply water has occurred and MCWD’s General Manager confirms that the water shortage emergency is due to the failure of one of Seaside’s in-service wells, MCWD may provide up to 500 GPM of potable water on an emergency basis subject to the statutory exemption for “specific actions necessary to prevent or mitigate an emergency” found in Public Resources Code section 21080, subdivision (b)(4) and California Code of Regulations, tit. 14, section 15269 or other applicable CEQA exemptions.

3. Suspension of deliveries by others. As a condition to receive MCWD water under this Agreement and in order to ensure adequate water quality, upon delivery of MCWD water to the Seaside system, Seaside shall cause all other interties to the Seaside system to be secured and air gapped to the extent possible. Should an airgap be infeasible the associated valves will be locked shut with MCWD locks.

4. Export of water. The transfer of any water received under this Agreement to another entity for delivery to that entity’s customers is strictly prohibited.

5. Water Allocation. This Agreement shall not confer upon Seaside any rights to District water supplies. The water delivered under this agreement will be used exclusively for domestic potable uses within the Seaside-owned municipal water system. Except as set forth in the preceding sentence, water supplied hereunder will not be sold, resold, stored, exchanged, or transferred by Seaside. The District shall have the exclusive right to own and recapture any and all water delivered under this Agreement that is deemed to transfer into the stormwater system, percolate into the groundwater aquifer, or gather into the wastewater collection system, to the extent allowed and specifically provided for by state or federal law. .

6. Point of Delivery/Intertie, Metering, and Additional Requirements.

6.01. The Point of Delivery for the water shall be located at San Pablo Avenue at Nadina July 25
Packet Page 275

7.25.2024 - Council Approved
2 St, and as depicted in Exhibit “A”, attached hereto. Seaside shall purchase and install at its expense a meter vault with an 8-inch magnetic meter, 8-inch ultrasonic meter, pressure reducing valves, gate valves and the associated piping and fittings, as shown on the attached plan set. All component makes and models shall be determined by MCWD.

6.02. The facility is located in the San Pablo Avenue right-of-way. A separate easement is not required.

6.03. All improvements up to and including, but not limited to, all meters and other equipment required to be furnished and/or installed under this Agreement shall become the sole property of the MCWD upon acceptance of the work.

6.04. MCWD shall be responsible for all meter and equipment testing prior to acceptance by MCWD and during the duration of this Agreement. Seaside shall reimburse MCWD for all such meter and equipment testing costs.

6.05. All required equipment installation and all required work shall be completed to the satisfaction and acceptance of MCWD before any water will be delivered by MCWD to Seaside under this Agreement.

7. Price. Seaside agrees to pay MCWD’s monthly fixed charge and the volumetric charge for water delivered to the Point of Delivery at the Ord Community potable water rate per HCF in effect at the time of each delivery, plus Twenty five Percent (25.0%). The price includes MCWD’s forgone capacity costs, conveyance costs and additional operations and coordination costs to pump and transport the water to the Point of Delivery. For so long as the meter is in place Seaside will pay MCWD’s then-in-effect fixed water charge. However, should Seaside request the meter be removed and it is removed by MCWD, the monthly fixed water charge will be suspended and be reinstated upon reinstallation of the meter. For any amounts due hereunder, Seaside shall pay MCWD within thirty (30) calendar days from the date of the invoice. Any disputed bills shall be paid in full by Seaside and then resolved through the Dispute Resolution procedure.

8. Place of Use of Transferred Water. The Parties agree that Seaside’s authorized place of use of any water transferred to it under this Agreement shall be limited for use within the Seaside Municipal Water System.

9. Governmental and Regulatory Approvals. Seaside agrees to obtain any and all required governmental and regulatory approvals for this Agreement. Should Seaside request MCWD’s assistance in obtaining any such approvals, Seaside agrees to provide MCWD with a written scope of assistance needed. MCWD will then determine to what extent it can provide such assistance, if any. Seaside agrees to reimburse MCWD for its reasonable expenses in providing any assistance.

10. Delivery of Water is Not Guaranteed. Priority of Water Delivery. MCWD makes no guarantee as to pressure, quantity, or continuity of service and shall not be liable under any circumstances for loss or damage from a deficiency or failure to supply water, without limitation.

MCWD will use reasonable commercial efforts to deliver the water under this Agreement.

Seaside acknowledges and agrees that delivery of potable water to meet MCWD customer Packet Page 276

7.25.2024 - Council Approved
3 demands shall have priority over delivery of potable water to Seaside pursuant to this Agreement.

11. Dispute Resolution.
a. Dispute resolution procedure. If any dispute arises between the Parties as to the proper interpretation or application of this Agreement, the Parties shall resolve the dispute in accordance with this section.
b. Duty to meet and confer. If any dispute under this Agreement arises, the Parties shall first meet and confer in an attempt to resolve the matter. Each Party shall make all commercially reasonable efforts to provide to the other Party all the information that the Party has in its possession that is relevant to the dispute, so that both Parties will have ample information with which to reach a decision.
c. Mediation. If the dispute is not resolved within sixty (60) days after the first meeting under Subsection 11b, then any Party may notify the other Party that the notifying Party elects to submit the dispute to mediation. If the other Party agrees to submit the dispute to mediation, then the Parties will jointly select a mediator. The terms of mediation shall be set by agreement of the Parties and the mediator.
d. Binding Arbitration.
(1) If the dispute is not resolved by meeting and conferring, and mediation does not occur or is unsuccessful, any Party may serve the other Party with a request for binding arbitration by a single neutral arbitrator. The request must set forth the nature of the dispute and the claim or relief sought.
(2) The Parties will jointly select a single arbitrator. If the Parties cannot agree on a person to serve as the arbitrator, the dispute shall be submitted to one neutral arbitrator selected from a list of at least three neutral arbitrators proposed by mutual agreement of the Parties. Each candidate shall have at least five (5) years’ experience with the same or similar type disputes as the dispute or disputes at issue unless the Parties agree otherwise. The Parties agree to select the arbitrator by alternate strikes. The Party who served the request for binding arbitration shall strike first. If the Parties are unable to agree on a single arbitrator, then the Parties shall request the Presiding Judge of the Monterey County Superior Court to appoint an arbitrator who has the above minimum required experience.
(3) The cost of the arbitrator shall be shared equally between the Parties. (4) Unless otherwise agreed by the Parties, the arbitration shall be conducted in accordance with the JAMS Comprehensive Arbitration Rules & Procedures (“Rules”), but not necessarily under the auspices of JAMS. The Parties agree that they will faithfully observe the Rules and will abide by and perform any award rendered by the arbitrator, and that a judgment of the court having jurisdiction may be entered on the award. (5) Notwithstanding the Rules, discovery will be permitted, and the provisions of the California Code of Civil Procedure Section 1283.05 are incorporated herein unless the Parties agree otherwise.

Packet Page 277

7.25.2024 - Council Approved
4 (6) The Parties hereby consent to the jurisdiction of the Monterey County Superior Court for the confirmation, correction or vacation of any arbitration award, except that nothing in this Agreement is intended to prevent any disputing Party from filing a motion under Code of Civil Procedure Section 394.
(7) The arbitrator may grant any remedy or relief deemed by the arbitrator to be just and equitable under the circumstances, whether or not such relief could be awarded in a court of law. The arbitrator will have no power to award punitive damages or other damages not measured by a Party’s actual damages against any Party. The arbitrator’s award will be deemed final, conclusive and binding to the fullest extent allowed by California law and may be entered as a final judgment in court.

12. This Agreement shall be governed by the laws of the State of California.

13. No Waiver. Failure of either Party to enforce any provision of this Agreement, or to require performance by either other Party of any of the provisions hereof, shall not be construed to waive such provision, nor to affect the validity of this Agreement or any part thereof, or the right of either Party to thereafter enforce each and every provision.

14. Indemnification. Seaside shall defend, indemnify, and hold harmless the MCWD, its board members, officers, agents, representatives, contractors, and employees, including all assisting personnel, from and against (a) all actions, claims, damages, or costs, including attorneys’ fees awarded in any proceedings, challenging MCWD’s approval of this Agreement, this Agreement, or this water transfer and (b) all claims, losses, damages, costs, expenses, and liability, including consequential damages, resulting from injury to or death of person or damage to, or destruction of property, including the loss of the use thereof, arising out of or in any manner connected with the water transfer by the MCWD, excepting only such loss, damage, cost, expense. or liability as may be caused by the gross negligence or willful misconduct of the MCWD’s board members, officers, agents, representatives, contractors, and employees. Seaside shall, at its sole cost and expense, on MCWD’s written request, defend any suit to final judgment asserting a claim covered by this indemnity provision. Seaside’s selection of the defending law firm and lead attorney shall be subject to MCWD’s prior approval, which approval shall not be unreasonably withheld. Seaside shall, upon written request of MCWD pay, or at MCWD 's option reimburse the MCWD for, all reasonable costs for defense of any such action and preparation of any administrative record, including MCWD staff time, costs of transcription and duplication.

MCWD shall retain the right to elect to appear in and defend any such action on its own behalf regardless of any tender under this provision. This indemnification obligation is intended to include, but not be limited to, actions brought by third parties to invalidate any determination made by MCWD under the California Environmental Quality Act (Public Resources Code Section 21000 et seq.) for this agreement or any decisions made by the MCWD relating to the approval of this agreement or this water transfer.

15. Assignment. No Party may sell, transfer, or assign any of its right or interest under this Agreement, in whole or in part.

16. Amendment. This Agreement or any provision hereof may be amended, altered, changed, waived, or terminated only by a writing signed by both Parties.

Packet Page 278

7.25.2024 - Council Approved
5 17. Partial Invalidity. If any one or more of the terms, provisions, covenants or conditions of this Agreement are to any extent declared invalid, unenforceable, void or voidable for any reason whatsoever by a court of competent jurisdiction, the finding or order or decree of which becomes final, the Parties agree to amend the terms in a reasonable manner to achieve the intention of the Parties without invalidity. If the terms cannot be amended thusly, the invalidity of one or several terms will not affect the validity of the Agreement as a whole, unless the invalid term or terms are of such essential importance to this Agreement that it can be reasonably assumed that the Parties would not have contracted this Agreement without the invalid term or terms. In such case, the Party affected may terminate this Agreement by written notice to the other Party without prejudice to the affected Party’s rights in law or equity.

18. No Third-Party Beneficiaries. Except for the Parties and their respective successors and assigners, nothing in this Agreement, whether express or implied, is intended to confer any rights on any person or entity whatsoever.

19. Entire Agreement. This Agreement is intended by the Parties as a final expression of their agreement and is intended as a complete and exclusive statement of the terms and conditions thereof. Acceptance of or acquiescence in a course of performance rendered under this Agreement shall not be relevant to determine the meaning of this Agreement even though the accepting or acquiescing Party had knowledge of the nature of the performance and opportunity for objection.

20. Further Assurances. Each Party agrees to execute and deliver all further instruments and documents and take all further action that may be reasonably necessary to complete performance of its obligations hereunder and otherwise to effectuate the purposes and intent of this Agreement.

21. Headings. The headings of the sections hereof are inserted for convenience only and shall not be deemed a part of this Agreement.

22. Notices. Any notice, demand, offer, or other written instrument required or permitted to be given pursuant to this Agreement shall be acknowledged by the Party giving such notice, and shall to the extent reasonably practicable be sent by hand delivery, and if not reasonably practicable to send by hand delivery, then by telecopy, overnight courier, electronic mail, or registered mail, in each case to the other Party at the address for such Party set forth below (Note:

A Party may change its place of notice by a notice sent to the other Parties in compliance with this section):

If delivered to Seaside:

City Manager
City of Seaside
440 Harcourt Avenue
Seaside, CA 93955
If delivered to MCWD:

General Manager
Marina Coast Water District
11 Reservation Road
Marina, CA 93933
Packet Page 279

7.25.2024 - Council Approved
6 23. No Party Drafter. No Party to this agreement shall be considered its drafter. The provisions of this Agreement shall be construed as a whole according to their common meaning and not strictly for or against any Party.

IN WITNESS WHEREOF, each Party has executed the Agreement with the approval of its governing body as of the latest date written below.

MARINA COAST WATER DISTRICT
_________________________________
By Remleh Scherzinger MBA, CSDM, PE
Title: General Manager
Date

CITY OF SEASIDE
__________________________________
By Craig Malin
Title: Interim City Manager
Date
Packet Page 280
© 2023 Microsoft Corporation © 2023 TomTom

TITLE AND LOCATION
AAS
ALJ
AAS
1 G-1

PROJECT LOCATION
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG

INDEX OF SHEETS
SHEET NO. DRAWING NO. SHEET TITLE
1 G-1 TITLE SHEET
2 G-2 NOTES, ABBREVIATIONS, AND SYMBOLS
3 C-1 SPECIFICATIONS AND SURVEY CONTROL
4 C-2 SITE PLAN
5 C-3 DETAILS I
6 C-4 DETAILS II
7 C-5 DETAILS III
REF C22-A GJMB PHASE V, SAN PABLO AVE P&P

SEASIDE MUNICIPAL WATER SYSTEM TO

MARINA COAST WATER DISTRICT INTERTIE

SEASIDE, CALIFORNIA

GENERAL SUMMARY OF WORK

VICINITY MAP
SCALE: N.T.S.

PROJECT LOCATION

PROJECT LOCATION
SCALE: N.T.S.

PROJECT ADDRESS:

SAN PABLO AVE. AND NADINA ST.

SEASIDE, CA 93955
CITY OF SEASIDE:

PUBLIC WORKS DEPARTMENT
440 HARCOURT AVE.

SEASIDE, CA 93955
(831) 899-6829
MARINA COAST WATER DISTRICT:

OPERATIONS DEPARTMENT
2840 4TH AVE.

MARINA, CA 93933
(831) 784-3574

THE WORK IS COMPRISED OF INTER-CONNECTING SMWS TO MCWD BY PROVIDING A NEW 8-INCH DUCTILE IRON PIPELINE, PRESSURE-REDUCING

VALVE STATION AND METERING STATION, WITH ASSOCIATED VALVES AND INSTRUMENTS.

EXHIBIT A
Packet Page 281

GENERAL NOTES, LEGEND AND ABBREVIATIONS AAS
ALJ
AAS
2 G-2
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG

GENERAL NOTES

1. SHOULD IT APPEAR THAT THE WORK TO BE PERFORMED OR ANY MATTER RELATIVE THERETO, IS NOT

SUFFICIENTLY DETAILED OR EXPLAINED ON THESE PLANS, THE CONTRACTOR SHALL CONTACT THE OWNER AT (831) 899-6771 WITH ANY QUESTIONS OR DISCREPANCIES. ANY REVISIONS REQUIRE OWNER'S APPROVAL BEFORE PROCEEDING WITH REVISED PLANS.

2. CONSTRUCTION CONTRACTOR AGREES THAT IN ACCORDANCE WITH GENERALLY ACCEPTED CONSTRUCTION

PRACTICES, THE CONSTRUCTION CONTRACTOR SHALL BE REQUIRED TO ASSUME SOLE AND COMPLETE

RESPONSIBILITY OF THE JOB SITE CONDITIONS DURING THE COURSE OF CONSTRUCTION OF THE PROJECT, INCLUDING SAFETY OF ALL PERSONS AND PROPERTY; THAT THIS REQUIREMENT SHALL BE MADE TO APPLY

CONTINUOUSLY AND NOT BE LIMITED TO NORMAL WORKING HOURS, AND CONSTRUCTION CONTRACTOR

FURTHER AGREES TO DEFEND, INDEMNIFY AND HOLD THE CIVIL ENGINEER AND THE OWNER HARMLESS

FROM ANY AND ALL LIABILITY, REAL OR ALLEGED, IN CONNECTION WITH THE PERFORMANCE OF THE WORK ON THE PROJECT, EXCEPTING LIABILITY ARISING FROM THE SOLE NEGLIGENCE OF THE CIVIL ENGINEER.

3. CONTRACTOR SHALL POSSESS A VALID CLASS A - GENERAL ENGINEERING CONTRACTOR LICENSE AT THE TIME THE CONTRACT IS AWARDED AND SHALL MAINTAIN THROUGHOUT THE LENGTH OF CONTRACT.

4. CONTRACTOR SHALL POST EMERGENCY TELEPHONE NUMBERS AT THE JOB SITE FOR PUBLIC WORKS, AMBULANCE, POLICE AND FIRE DEPARTMENTS.

5. CONTRACTOR SHALL CONFORM TO THE RULES AND REGULATIONS OF THE STATE CONSTRUCTION SAFETY ORDERS PERTAINING TO EXCAVATION AND TRENCHING. CONTRACTOR SHALL BEAR FULL RESPONSIBILITY FOR TRENCH SHORING DESIGN AND INSTALLATION.

6. EXCAVATIONS SHALL BE ADEQUATELY SHORED, BRACED AND SHEETED SO THAT THE EARTH WILL NOT SLIDE

OR SETTLE AND SO THAT ALL EXISTING IMPROVEMENTS OF ANY KIND WILL BE FULLY PROTECTED FROM DAMAGE. ANY DAMAGE RESULTING FROM A LACK OF ADEQUATE SHORING, BRACING AND SHEETING SHALL

BE THE RESPONSIBILITY OF THE CONTRACTOR AND HE SHALL EFFECT NECESSARY REPAIRS OR RECONSTRUCTION AT HIS OWN EXPENSE. WHERE THE EXCAVATION FOR A CONDUIT TRENCH, STRUCTURE

AND/OR BORING AND JACKING PIT IS REQUIRED, THE CONTRACTOR SHALL CONFORM TO THE APPLICABLE CONSTRUCTION SAFETY ORDERS OF THE DIVISION OF INDUSTRIAL SAFETY OF THE STATE OF CALIFORNIA.

THE CONTRACTOR SHALL ALWAYS COMPLY WITH OSHA REQUIREMENTS.

7. INFORMATION CONCERNING EXISTING UTILITIES IS NOT GUARANTEED; LOCATIONS SHOWN ON THE PLANS ARE APPROXIMATE ONLY. DISTRICT DOES NOT GUARANTEE THE ACCURACY, COMPLETENESS, LOCATION,

OR THE EXISTENCE OR NONEXISTENCE OF ANY UTILITY PIPE OR STRUCTURE WITHIN THE LIMITS OF THIS PROJECT. THE CONTRACTOR IS REQUIRED TO TAKE ALL DUE PRECAUTIONARY MEANS NECESSARY TO PROTECT UTILITY LINES, PIPES, OR STRUCTURES.

8. CONTRACTOR SHALL REQUEST THAT UNDERGROUND FACILITIES BE LOCATED AND MARKED IN THE FIELD A MINIMUM OF 48 HOURS PRIOR TO THE START OF CONSTRUCTION BY CALLING UNDERGROUND SERVICE ALERT (USA) AT 800.227.2600.

9. CONTRACTOR SHALL POTHOLE, EXCAVATE, AND EXPOSE ALL UTILITY CROSSINGS OR CONNECTIONS AFFECTED BY THE WORK. ALL EXISTING UTILITIES SHALL BE ADEQUATELY SUPPORTED AND PROTECTED TO THE SATISFACTION OF THE DISTRICT. IN THE EVENT OF DAMAGE TO ANY UTILITY OCCASIONED BY THE

CONTRACTOR OPERATIONS, THE CONTRACTOR, AT HIS SOLE COST AND EXPENSE, WILL IMMEDIATELY CAUSE REPAIRS TO BE MADE TO THE SATISFACTION OF THE AFFECTED UTILITY. NOTIFY THE PROJECT ENGINEER OF ANY ADJUSTMENTS NECESSITATED BY WAY OF CONFLICT WITH EXISTING UTILITIES.

10. CONTRACTOR SHALL PROVIDE ALL LIGHTS, SIGNS, BARRICADES, FLAG MEN, CONES OR OTHER DEVICES NECESSARY TO PROVIDE FOR PUBLIC SAFETY IN ACCORDANCE WITH THE SPECIFICATIONS.

11. MAINTAIN ONE-WAY TRAFFIC ON PUBLIC AND PRIVATE ROADS, PAVED OR UNPAVED, ON WHICH WORK IS

BEING PERFORMED DURING WORKING HOURS, OR COORDINATE WITH OWNER TO PROVIDE AN ACCEPTABLE DETOUR ROUTE AROUND THE WORKING AREA. MAINTAIN NORMAL TRAFFIC TRAVEL WIDTH DURING NON-WORKING HOURS. REFER TO ENCROACHMENT PERMITS, LICENSES, EASEMENT CONDITIONS AND TRAFFIC PLANS, WHERE APPLICABLE, AS INCLUDED IN THE SPECIFICATIONS.

12. THE CONTRACTOR SHALL PROVIDE FOR INGRESS AND EGRESS FOR ANY PRIVATE PROPERTY ADJACENT TO THE WORK AREA THROUGHOUT THE PERIOD OF CONSTRUCTION.

13. CONTRACTOR SHALL REPLACE, AT HIS EXPENSE, ALL TREES, SHRUBS, LAWNS, FENCES, IRRIGATION

SYSTEMS AND IMPROVEMENTS WHICH ARE TO REMAIN INTACT BUT HAVE BEEN REMOVED OR DAMAGED DURING CONSTRUCTION.

14. ALL PERMANENT IMPROVEMENTS REMOVED OR DAMAGED BY THE CONTRACTOR SHALL BE RESTORED TO

THEIR ORIGINAL LOCATION AND CONDITION BY THE CONTRACTOR USING NEW MATERIALS AS DIRECTED BY THE ENGINEER.

15. ALL SURPLUS AND UNSUITABLE MATERIAL SHALL BE REMOVED FROM THE SITE AND PUBLIC RIGHT-OF-WAY.

16. THE CONTRACTOR SHALL TAKE ALL NECESSARY MEASURES TO KEEP PUBLIC STREETS FREE FROM DIRT AND DEBRIS. SHOULD ANY DIRT OR DEBRIS BE DEPOSITED IN PUBLIC RIGHT-OF-WAY, THE CONTRACTOR SHALL REMOVE IT IMMEDIATELY.

17. OVERNIGHT PARKING OF CONSTRUCTION EQUIPMENT ON SITE OR IN THE STREET RIGHT-OF-WAY SHALL NOT BE PERMITTED, EXCEPT AT LOCATION(S) APPROVED BY THE CITY.

18. CONTRACTOR SHALL OBTAIN CITY OF SEASIDE ENCROACHMENT PERMITS FOR WORK WITHIN PUBLIC RIGHT-OF-WAY AND EASEMENTS. CONTRACTOR IS RESPONSIBLE FOR ANY/ALL PERMITS AND ASSOCIATED FEES FOR ENTRY OR USE OF PRIVATE PROPERTY.

19. THE CONTRACTOR'S ATTENTION IS DIRECTED TO THE REQUIREMENTS OF THE DIVISION OF INDUSTRIAL SAFETY PERTAINING TO "CONFINED SPACES". ANY MANHOLE, CULVERT, DROP INLET OR TRENCH (WHICH COULD CONTAIN AIR) THAT IS NOT READILY VENTILATED MAY BE CONSIDERED A "CONFINED SPACE".

20. THE CONTRACTOR SHALL NOT DESTROY ANY PERMANENT SURVEY POINTS. ANY PERMANENT MONUMENTS

OR POINTS DESTROYED SHALL BE REPLACED BY A LICENSED ENGINEER OR LICENSED SURVEYOR AT THE CONTRACTOR'S EXPENSE.

21. THE CONTRACTOR SHALL BE RESPONSIBLE FOR PREVENTING AN AIRBORNE DUST NUISANCE FROM THE

CONSTRUCTION SITE BY WATERING AND/OR TREATING THE SITE IN SUCH A MANNER TO LIMIT THE EXTENT OF AIRBORNE DUST PARTICLES.

22. SITE WORK HOURS ARE 8:00 A.M. TO 5:00 P.M. MONDAY THRU FRIDAY. NO GRADING WORK SHALL BE PERFORMED ON SATURDAYS, SUNDAYS OR OBSERVED NATIONAL HOLIDAYS.

23. CONTRACTOR IS RESPONSIBLE FOR CONSTRUCTION SITE STORM WATER POLLUTION PREVENTION AND IMPLEMENTING NECESSARY BEST MANAGEMENT PRACTICES. EROSION CONTROL MEASURES SHALL BE IN PLACE AT THE END OF EACH WORKING DAY. WET SEASON CONTROLS ARE REQUIRED (MINIMUM) BETWEEN OCTOBER 15 AND APRIL 15.

24. THE CONTRACTOR SHALL COMPLY WITH ALL RULES, REGULATIONS AND PROCEDURES OF THE NATIONAL

POLLUTANT DISCHARGE ELIMINATION SYSTEM (NPDES) FOR MUNICIPAL,

CONSTRUCTION AND INDUSTRIAL ACTIVITIES AS PROMULGATED BY THE CALIFORNIA STATE WATER RESOURCES CONTROL BOARD OR ANY OF ITS' REGIONAL WATER QUALITY CONTROL BOARDS. REFER TO THE

FOLLOWING GENERAL PERMITS
a. WQO 2009-0009-DWQ, GENERAL PERMIT FOR STORM WATER DISCHARGES ASSOCIATED WITH

CONSTRUCTION AND LAND DISTURBANCE ACTIVITIES, WITH AMENDMENTS b. WQO 2013-0001-DWQ, GENERAL PERMIT FOR STORM WATER DISCHARGES FROM SMALL MUNICIPAL SEPARATE STORM SEWER SYSTEMS (MS4)

25. ALL WORK SHALL BE COMPLETED IN ACCORDANCE WITH THESE PLANS AND SPECIFICATIONS. THE

FOLLOWING LIST OF STANDARDS ARE/OR SPECIFICATIONS ARE INCORPORATED INTO THESE PLANS BY REFERENCE. DESIGN AND CONSTRUCTION OF ALL IMPROVEMENTS SHALL COMPLY WITH ALL APPLICABLE STANDARDS INCLUDING:
a. MCWD STANDARD DETAILS AND SPECIFICATIONS
b. CITY OF SEASIDE MUNICIPAL CODE
c. CITY OF SEASIDE STANDARD DETAILS AND SPECIFICATIONS
d. STANDARD SPECIFICATIONS, STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION, 2021 EDITION e. STANDARD PLANS, STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION (CALTRANS), 2021 EDITION

26. IF ARCHAEOLOGICAL RESOURCES OR HUMAN REMAINS ARE DISCOVERED DURING CONSTRUCTION, THE COUNTY CORONER SHALL BE NOTIFIED AND WORK SHALL BE HALTED TO WITHIN 150-FEET OF THE FIND UNTIL IT CAN BE EVALUATED BY A QUALIFIED PROFESSIONAL ARCHAEOLOGIST. IF THE FIND IS SIGNIFICANT, APPROPRIATE MITIGATION MEASURES SHALL BE FORMULATED AND IMPLEMENTED.

27. REPLACE STREET PAVEMENTS PER CITY OF SEASIDE STANDARD PLAN, STREET STRUCTURAL SECTIONS.

MATCH EXISTING THICKNESS OF ASPHALT CONCRETE AND AGGREGATE BASE. TYPICAL THICKNESS IS 5 INCH ASPHALT CONCRETE AND 8 INCH AGGREGATE BASE.

28. WHEN REPLACING THE PAVEMENT ON AN EXISTING ROAD, THE EXISTING PAVEMENT SHALL BE CUT TO A NEAT LINE AND REMOVED BACK TO AN EXISTING ADEQUATE STRUCTURAL SECTION. AN EXPLORATORY TRENCH OR POTHOLING MAY BE REQUIRED TO DETERMINE THE LIMITS OF PAVEMENT REMOVAL.

29. THE CONTRACTOR IS RESPONSIBLE FOR MATCHING EXISTING STREETS AND OTHER IMPROVEMENTS WITH A SMOOTH TRANSITION IN PAVING, CURBS, GUTTERS, SIDEWALKS, GRADING, ETC., AND TO AVOID THE

CREATION OF ANY LOW SPOTS OR HAZARDOUS CONDITIONS OR ANY ABRUPT OR APPARENT CHANGES IN APPEARANCE, GRADES, OR CROSS SLOPES.

30. INSTALL PIPELINES AT UNIFORM LINE AND GRADE BETWEEN CONTROL ELEVATIONS NOTED ON DRAWINGS.

DEFLECT VERTICALLY AS NEEDED TO JOIN EXISTING PIPES.

31. PIPE AND FITTINGS SHALL BE RESTRAINED BY THRUST BLOCKS OR MECHANICAL RESTRAINTS. SEE CONCRETE THRUST BLOCK DETAIL AND RESTRAINED LENGTH TABLE.

32. DISTURBED (E) THRUST BLOCKS TO BE REPLACED IN-KIND.

34. PRESSURE TEST PIPE TO 200 PSI, PER MCWD STANDARD SPECIFICATION 15042.

35. CONTRACTOR SHALL NOT OPERATE EXISTING VALVES. ALL SYSTEM OPERATIONS TO BE PERFORMED BY MCWD AND/OR CITY. COORDINATE WITH CITY FOR SHUTDOWN.

36. THE CONTRACTOR SHALL SUBMIT TWO SETS OF 'RED-LINE” AS-BUILT PLANS TO THE OWNER PRIOR TO FINAL ACCEPTANCE OF THE IMPROVEMENTS.

37. THE EXISTING SEASIDE WATER MAIN IS ASSUMED TO BE 12-INCH CEMENT-LINED STEEL PIPE. POTHOLE TO VERIFY SIZE AND MATERIAL BEFORE ORDERING TAPPING SLEEVE.

LEGEND ABBREVIATIONS

CATCH BASIN / DRAIN INLET / AREA DRAIN

WATER METER
FENCE

CONCRETE

UNDERGROUND GAS

SANITARY SEWER
SIGN
VALVE

CENTERLINE

MANHOLE

JOINT TRENCH

STORM DRAIN
WATER

BUILDING LINE

BENCHMARK / SOIL BORING

EDGE OF PAVEMENT

UTILITY BOX (SIZE VARIES)

NATIVE SOIL

ABANDONED PIPE

DEMOLITION

DESCRIPTION EXISTING PROPOSED

FORCEMAIN

AGGREGATE BASE

ASPHALT CONCRETE (SECTION)

STORM DRAIN INFILTRATION

IMPORT NATIVE FILL
℄

BOLLARD

ASPHALT CONCRETE (PLAN)

CRUSHED ROCK

TELEPHONE

ELECTRICAL

OVER HEAD ELECTRICAL

AB ANCHOR BOLT, AGGREGATE BASE

AC ASPHALTIC CONCRETE

APPROX APPROXIMATE

AVAR AIR VACUUM AIR RELEASE

BFP BACK FLOW PREVENTER

BM BENCHMARK

CI, CIP CAST IRON PIPE

CL CENTERLINE

CMU CONCRETE MASONRY UNIT

CONC CONCRETE

CONT CONTINUED

CPLNG COUPLING

CY CUBIC YARDS

CU COPPER

DI, DIP DUCTILE IRON PIPE
Ø, DIA DIAMETER

EB ELECTRIC BOX

E, ELEC ELECTRIC

EL, ELEV ELEVATION

ELL ELBOW

EV ELECTRIC VAULT

FF FINISHED FLOOR

FG FINISHED GRADE

FL FLANGE

FM FORCE MAIN

FFT FEET
G GAS

GALV GALVANIZED

GEN GENERATOR

GPM GALLONS PER MINUTE

GRN GROUND

GV GATE VALVE

HB HOSE BIB

HDPE HIGH DENSITY POLYETHYLENE

HOR HORIZONTAL

HP HORSE POWER

IMP IMPELLER

IN INCHES

INV INVERT ELEVATION

JT JOINT TRENCH

LF LINEAR FOOT

L/S LANDSCAPE

MCC MOTOR CONTROL CENTER

MIN MINIMUM

MJ MECHANICAL JOINT

N NORTH
N.C. NORMALLY CLOSED
N.T.S NOT TO SCALE
P PUMP
P.C.C PORTLAND CEMENT CONCRETE

PE PLAIN END

PG&E PACIFIC GAS AND ELECTRIC

PL PROPERTY LINE

PRV PRESSURE REDUCING VALVE

PVC POLYVINYL CHLORIDE

REF REFERENCE

RIM RIM ELEVATION

ROW, R/W RIGHT OF WAY

S SLOPE

SD STORM DRAIN,

SDMH STORM DRAIN MANHOLE

SDFM STORM DRAIN FORCEMAIN

STL STEEL

STA STATION

STD STATION

TDH TOTAL DYNAMIC HEAD

THD THREADED

TYP TYPICAL

UB UTILITY BOX

VERT VERTICAL

W WATER

WM WATER METER

W/ WITH

WB WATER BOX

XFMR TRANSFORMER
GROUT
M M

LOCAL BENCHMARK

1. BENCHMARK: P.T. NO. 251 ELEVATION 365.15' NAVD88

2. SEE SHEET C-1 FOR SURVEY CONTROL PLAN

SURVEY CONTROL

POINT CONTROL POINT DESCRIPTION NORTHING EASTING ELEVATION 202 CP SET MAG&WASHER - AP 2119766.23 5733433.00 278.42 203 CP SET MAG&WASHER - AP 2119032.33 5733413.29 279.97 204 CP SET MAG & WSHR 2118988.91 5733632.70 294.96
205 CP SET SPIKE 2118970.61 5733969.37 326.48
206 CP SET MAG & WSHR 2119006.97 5733854.10 316.54
211 CP SET MAG&WASHER 2119382.31 5733434.33 264.86
251 CP SET RBR & CAP 2118746.09 5734210.86 356.15
Packet Page 282

S A N P A B L O A V E

S A N P A B L O A V E

NADINA ST

G E N E R A L J I M M O O R E B L V D

SPECIFICATIONS AND SURVEY CONTROL
AAS
ALJ
AAS 3
C-1
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
MATERIALS SPECIFICATIONS:

1. GENERAL MATERIAL REQUIREMENTS

1.1. ALL PRODUCTS AND MATERIALS FURNISHED AS PART OF THE WORK INCLUDED IN THIS PLAN SET SHALL BE SUBMITTED TO OWNER REPRESENTATIVE FOR APPROVAL. SUBMITTALS SHALL INCLUDE BUT BE LIMITED TO: SHOP DRAWINGS, MATERIAL PROPERTIES, PRODUCT CUT SHEETS, INSTALLATION REQUIREMENTS AND OPERATION AND MAINTENANCE MANUALS. CONTRACTOR SHALL NOT

PURCHASE NOR INSTALL ANY PRODUCTS OR MATERIALS WITHOUT PRIOR SATISFACTORY REVIEW DETERMINATION BY OWNER REPRESENTATIVE.

1.2. ALL MATERIALS SHALL BE SUBJECT TO INSPECTION AND APPROVAL BY THE OWNER REPRESENTATIVE, AND SHALL NOT BE USED BEFORE BEING INSPECTED AND APPROVED BY THE INSPECTOR. OWNER HAS THE RIGHT TO PERFORM ANY TESTING NECESSARY TO TO ENSURE COMPLIANCE OF THE MATERIALS WITH THE MATERIALS SPECIFICATIONS. FAILURE OR NEGLECT ON THE PART OF THE

OWNERS REPRESENTATIVE TO CONDEMN OR REJECT WORK MATERIALS NOT IN ACCORDANCE WITH THE MATERIALS SPECIFICATIONS SHALL NOT BE CONSTRUED TO IMPLY ACCEPTANCE SHOULD THEIR INFERIORITY BECOME EVIDENT AT ANY TIME.

MATERIALS REJECTED BY THE OWNER REPRESENTATIVE SHALL BE IMMEDIATELY REMOVED FROM THE JOBSITE.

2. REFERENCE STANDARDS

2.1. ANSI – AMERICAN NATIONAL STANDARDS INSTITUTE

2.2. ASME - AMERICAN SOCIETY OF MECHANICAL ENGINEERS

2.3. ASTM – AMERICAN SOCIETY FOR TESTING AND MATERIALS

2.4. AWWA - AMERICAN WATER WORKS ASSOCIATION

2.5. FM - FM GLOBAL (FACTORY MUTUAL)

2.6. HI - HYDRAULIC INSTITUTE

2.7. IEEE – INSTITUTE OF ELECTRICAL AND ELECTRONICS ENGINEERS

2.12. ISO – INTERNATIONAL STANDARDS ORGANIZATION

2.13. NEMA – NATIONAL ELECTRICAL MANUFACTURERS ASSOCIATION

2.14. NEC – NATIONAL ELECTRICAL CODE

2.15. NFPA - NATIONAL FIRE PROTECTION ASSOCIATION

2.16. NSF - NSF INTERNATIONAL (NATIONAL SANITATION FOUNDATION)

2.17. UL – UNDERWRITERS LABORATORIES, INC.

3. CAST-IN-PLACE CONCRETE

3.1. CONCRETE SHALL BE PORTLAND CEMENT CONCRETE, 3000 PSI AT 28 DAYS, MAX 3-INCH SLUMP, PER CALTRANS STANDARD 90-1.

3.2. MAXIMUM AGGREGATE SIZE SHALL BE 1.5-INCH FOR FOUNDATIONS AND BASES AND 1-INCH FOR SLAB ON GRADE.

3.3. REBAR SHALL BE DEFORMED STEEL PER CALTRANS SECTION 52.

3.4. PLACE CONCRETE PER THE REQUIREMENTS OF CALTRANS SECTION 51.

3.5. SUBMIT MIX DESIGN FOR APPROVAL PROPER TO CONSTRUCTION.

4. PRECAST CONCRETE VAULTS

4.1. PROVIDE PRECAST REINFORCED CONCRETE VAULTS MEETING ASTM C913, DESIGNED FOR H20 LOADING.

4.2. GASKETS FOR HORIZONTAL JOINTS SHALL BE PREFORMED PLASTIC, RAM-NEK OR EQUAL.

4.3. PROVIDE EXTERIOR WATERPROOFING MEETING FEDERAL SPECIFICATION SS-A-701.

4.4. PROVIDE MECHANICAL SEAL AROUND PIPE PENETRATIONS (LINK SEAL OR EQUAL). PROVIDE GROUT SEAL AROUND CONDUIT PENETRATIONS.

4.5. VAULT LIDS AND FRAMES SHALL BE MANUFACTURED UNITS MEETING THE FOLLOWING:

4.5.1. DOOR LEAF SHALL BE 1/4" ALUMINUM CHECKERED PLATE REINFORCED WITH STRUCTURAL ALUMINUM CHANNELS AND SHALL BE CAPABLE OF WITHSTANDING WHEEL LOADS UP TO AASHO-H20 AT OFF-STREET LOCATIONS, BILCO MODEL JD-AL3 OR EQUAL

4.5.2. SLAM LOCKS, BRACKETS, HINGES AND HARDWARE SHALL BE TYPE 316 STAINLESS STEEL.

4.5.3. THE DOOR SHALL HAVE A 316 STAINLESS STEEL GAS SPRING WITH INTEGRAL HOLD OPEN DEVICE WHICH WILL ASSIST IN OPENING THE DOOR AND SHALL LOCK AUTOMATICALLY IN THE OPEN POSITION. THE DOOR SHALL OPEN A MINIMUM OF 90 DEGREES.

4.5.4. THE ALUMINUM FRAME SHALL HAVE A THICKNESS NOT LESS THAN 1/4" AND SHALL INCORPORATE A NEOPRENE GASKET.

4.5.5. THE PORTION OF THE FRAME WHICH IS IN CONTACT WITH THE CONCRETE SHALL RECEIVE A PROTECTIVE BITUMINOUS COATING.

4.6. SUBMIT SHOP DRAWINGS AND PRODUCT DATA PRIOR TO FABRICATION.

5. CEMENT SLURRY

5.1. SAND-CEMENT SLURRY SHALL CONSIST OF ONE SACK (94-POUNDS) OF PORTALND CEMENT PER CUBIC YARD OF SAND, THOROUGHLY MIXED AND WITH SUFFICIENT MOISTURE FOR WORKABILITY.

6. GROUT

6.1. PRE-PROPORTIONED, PREPACKAGED NON-SHRINK GROUTS.

6.2. CEMENT GROUTS SHALL CONSIST OF PORTLAND CEMENT AND SAND, MIXED WITH WATER ON-SITE PER THE MANUFACTURER'S INSTRUCTIONS.

6.3. EPOXY GROUTS SHALL CONSIST OF TWO-COMPONENT THERMOSETTING EPOXY RESIN AND INERT AGGREGATE, MIXED ON-SITE PER THE MANUFACTURER'S INSTRUCTIONS.

7. PRE-CAST CONCRETE BOXES AND STRUCTURES

7.1. ALL PRECAST CONCRETE STRUCTURES SHALL BE DESIGNED TO WITHSTAND H20 LOADING. GRATES, LIDS AND FRAMES SHALL BE DESIGNED TO WITHSTAND H20 TRAFFIC LOADING.

8. EPOXIES

8.1. WATER-INSENSITIVE TWO-PART TYPE EPOXY ADHESIVE MATERIAL CONTAINING 100 PERCENT SOLIDS, MEETING THE REQUIREMENTS OF CALTRANS STANDARD 95.

9. BASE AND SUBBASE

9.1. CLASS 2 AGGREGATE BASE, ¾-INCH MAXIMUM, PER CALTRANS SECTION 26.

10. ASPHALT PAVING AND SEALS

10.1. ASPHALT CONCRETE SHALL BE TYPE A HOT MIX ASPHALT, ¾” AGGREGATE GRADATION, PER SECTION 39.2.02 OF THE CALTRANS STANDARD SPECIFICATIONS.

10.2. PAINT BINDER (TACK COAT) AND PRIME COAT SHALL BE TYPE RS1 ASPHALTIC EMULSION PER SECTION 94 OF THE CALTRANS STANDARD SPECIFICATIONS.

11. POLYVINYL CHLORIDE (PVC) PIPE.

11.1. POLYVINYL CHLORIDE (PVC) PIPE SHALL BE PRESSURE CLASS 305, DIMENSION RATIO 14 PER AWWA STANDARD C900.

11.2. INSTALL PVC PIPE PER AWWA STANDARD C605.

11.3. PROVIDE A LOCATOR WIRE FOR ALL PVC PIPE.

11.4. PVC WATER MAINS SHALL BE RESTRAINED USING THRUST BLOCKS, BELL RESTRAINT HARNESSES OR MECHANICAL JOINT RESTRAINTS. MECHANICAL RESTRAINTS SHALL BE MEGALUG BY EBAA IRON, INC.

11.5. DISINFECT INSTALLED PIPE USING SODIUM HYPOCHLORITE SOLUTION PER AWWA STANDARD C651.

11.6. PRESSURE TEST INSTALLED PIPE TO 200 PSI PER AWWA STANDARD C605.

12. DUCTILE IRON PIPE

12.1. DUCTILE IRON PIPE SHALL BE PER AWWA STANDARD C151, PRESSURE CLASS 350.

12.2. ABOVE-GRADE PIPE SHALL BE CEMENT-MORTAR LINED AND EPOXY-COATED.

12.3. BURIED PIPE SHALL BE CEMENT-MORTAR LINED AND BITUMINOUS COATED.

12.4. DUCTILE IRON PIPE WATER MAINS SHALL BE RESTRAINED USING FIELD LOK 350 GASKETS BY U.S. PIPE OR MEGALUG MECHANICAL RESTRAINTS BY EBAA IRON, INC.

12.5. INSTALL PER AWWA STANDARD C600. PRESSURE TEST INSTALLED PIPE TO 200 PSI.

11.5. DISINFECT INSTALLED PIPE USING SODIUM HYPOCHLORITE SOLUTION PER AWWA STANDARD C651.

12. DUCTILE IRON FITTINGS.

12.1. DUCTILE IRON FITTINGS SHALL BE PER AWWA STANDARD C110.

12.2. BURIED DUCTILE IRON FITTINGS SHALL BE CEMENT MORTAR LINED AND BITUMINOUS COATED.

12.3. ABOVE GRADE DUCTILE IRON FITTINGS SHALL BE CEMENT MORTAR LINED AND EPOXY-COATED.

12.4. GASKETS SHALL BE VULCANIZED BUTADIENE RUBBER (SBR).

12.5. BOLTS AND NUTS SHALL BE TYPE 316 STAINLESS STEEL CONFORMING TO ASTM F593 OR HIGH STRENGTH, LOW CARBON GALVANIZED STEEL CONFORMING TO ASTM A307.

12.6. RESTRAIN ALL FITTINGS USING MEGALUG MECHANICAL RESTRAINTS BY EBAA IRON, INC.

13. TAPPING SLEEVES

13.1. CONNECTIONS TO EXISTING WATER MAINS 6-INCH AND LARGER SHALL BE BY HOT TAPPING.

13.2. TAPPING SLEEVES SHALL BE FULL-CIRCLE STAINLESS STEEL SLEEVES PER AWWA STANDARD A223, MUELLER MODEL H-304, JCM MODEL 432 OR EQUAL.

13.3. TAPPING SLEEVE SHALL HAVE FLANGED FITTING ON THE TEE.

13.4. POTHOLE TO VERIFY EXISTING PIPELINE SIZE AND MATERIAL BEFORE PURCHASING TAPPING SADDLES.

14. GATE VALVES

14.1. RESILIENT WEDGE GATE VALVES PER AWWA C509, U.L.LISTED, CLOW MODEL 2639, MULLER MODEL A-2360 OR EQUAL.

14.2. BURIED VALVES SHALL HAVE 2-INCH SQUARE OPERATING NUT. ABOVE GRADE VALVES SHALL HAVE OPEN STEM AND YOKE (OS&Y) UNLESS NOTED OTHERWISE.

14.3. INTERIOR AND EXTERIOR METAL SURFACES SHALL BE FACTORY-COATED WITH EPOXY MEETING NSF 61.

14.4. END CONNECTIONS AS INDICATED ON THE DRAWINGS.

14.5. BOLTS AND NUTS SHALL BE TYPE 316 STAINLESS STEEL.

14.6. VALVE BOXES SHALL BE TRAFFIC-RATED PRE-CAST CONCRETE WITH IRON LID, CHRISTY MODEL G05T OR EQUAL.

15. FLANGED COUPLING ADAPTER

15.1. TELESCOPING FLANGE BY MECHANICAL JOINT FITTING, DESIGNED FOR WORKING PRESSURES UP TO 200 PSIG, ROMAC SERIES RFCA OR EQUAL.

16. BALL VALVES

16.1. THREADED END BALL VALVES, 1 INCH AND SMALLER, FULL PORT BALL TYPE WITH LEVER OPERATOR, RATED FOR 150 PSI SERVICE.

16.2. VALVES SHALL HAVE STAINLESS STEEL BALL AND BODY. SEALS AND STEM SHALL BE NSF 61 COMPLIANT.

17. LOCATOR WIRE

17.1. LOCATOR WIRE SHALL BE 10-GAUGE STRANDED COPPER WIRE WITH BLUE INSULATION.

17.2. WIRE SHALL BE PLACED CONTINUOUSLY ON TOP OF INSTALLED PIPE AND BROUGHT TO THE SURFACE AT EACH VALVE. ATTACHED WIRE TO PIPE USING PLASTIC ADHESIVE TAPE AT 10-FT INTERVALS.

17.3. WIRE SHALL BE BROUGHT UP THE OUTSIDE OF THE VALVE RISER AND FOLDED OVER BETWEEN THE INSIDE OF THE VALVE BOX AND THE VALVE RISER. WIRE SHALL BE BROUGHT TO WITHIN 6-INCHES OF FINISHED GRADE.

18. PRESSURE GAUGES

18.1. BOURDON TUBE PRESSURE GAUGE, 2.5 INCH DIAMETER FACE, RANGE AND INSTALLATION LOCATION AS SHOWN ON DRAWINGS.

18.2. GAUGE SHALL BE LIQUID-FILLED, WITH COPPER-ALLOY INTERNAL PARTS IN A STAINLESS STEEL CASE.

18.3. GAUGE ACCURACY SHALL BE ± 2.5 %.

18.4. GAUGE SHALL BE CAPABLE OF EXPERIENCING A PRESSURE 30% ABOVE ITS MAXIMUM SPAN WITHOUT REQUIRING RECALIBRATION.

19. PIPE SUPPORTS

19.1. PROVIDE PREFORMED CHANNEL PIPE SUPPORTS (PIPE STANDS) AS SHOWN ON THE DRAWINGS.

19.2. PIPE SUPPORTS SHALL BE OF MANUFACTURER'S STANDARD DESIGN. MATERIAL SHALL BE GALVANIZED STEEL.

19.3. ANCHOR THE SUPPORT INTO THE FOUNDATION SLAB PER THE MANUFACTURER'S RECOMMENDATION.

20. PRESSURE REDUCING VALVE.

20.1. GLOBE-STYLE PRESSURE REDUCING VALUE, CLA-VAL MODEL 90-01, SIZE AS NOTED ON PLANS.

20.2. ENDS SHALL BE ANSI CLASS 150 FLANGES.

20.3. VALVE OR ITS COMPONENT WETTED PARTS SHALL BE NSF 61 COMPLIANT.

21. ULTRASONIC WATER METER

21.1. ULTRASONIC METER MEETING ANSI/AWWA C701 FOR POTABLE WATER SERVICE, MASTER METER OCTAVE

21.2. ALL WETTED PARTS SHALL MEET NSF 61.

21.3. METER SHALL BE 8" OR AS SHOWN ON PLANS.

21.4. REGISTER SHALL BE IN CUBIC FEET.

21.5. REGISTER SHALL BE AMR/AMI COMPATIBLE.

21.6. CONNECTION SHALL BE ANSI CLASS 150 FLANGE.

22. MAGNETIC FLOW METER

22.1. ENVIOROMAG 2300 ELECTRO MAGNETIC FLOW METER WITH IFC 100 ECONOMICAL SOLUTION, KROHNE

22.2. ALL WETTED PARTS SHALL MEET NSF 61

22.3. DUTY CONDITIONS:

22.3.1. POTABLE WATER

22.3.2. ONE-DIRECTION FLOW

22.3.3. ANSI CLASS 150 FLANGE

22.3.4. ACCURACY: +/- 0.5%

22.4. REQUIRED OUTPUTS:

22.4.1. FLOW RATE (GALLONS PER MINUTE)

22.4.2. FLOW TOTAL (CUBIC FEET)
SCALE: 1 INCH = 20 FEET

SURVEY CONTROL PLAN
SCALE: 1" = 20'
SHEET C-2
Packet Page 283
C2
C3
C4
C5
C6
12" CLS
12" PVC
C1
8" DIP
12" CLS
12" PVC

SITE PLAN
AAS
ALJ
AAS
4 C-2
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: 1 INCH = 5 FEET

SITE PLAN
SCALE: 1" = 5'

REMOVE TRAFFIC SIGNS AND

SAVE FOR REINSTALLATION

TAPPING SADDLE OR TEE

CONNECTION TO SWMS SYSTEM
CONNECT TO EXISTING 12-INCH MAIN
WITH 8" X 12" REDUCER

ADD THRUST BLOCK
(N) 8-INCH DIP
REMOVE (E) 2-INCH BLOW OFF VALVE
(E) GAS MAIN
(E) INACTIVE SANITARY SEWER MAIN
(N) 8-INCH VALVE,

NORMALLY CLOSED

TYP BOTH SIDES

OVERHEAD LINE

SAN PABLO AVENUE

NADINA STREET
(E) 1-INCH ARV

DEMOLITION PLAN
SCALE: 1" = 5'

REMOVE TRAFFIC SIGNS AND

SAVE FOR REINSTALLATION

REMOVE (E) CURB
& GUTTER

CONCRETE SIDEWALK

NADINA STREET

SAN PABLO AVENUE
(N) PRV AND METER VAULT,

SEE DETAIL
(N) CURB AND
GUTTER
(E) SSMH
SHEET NOTES:

1. PAVEMENT SECTION PER GENERAL JIM MOORE PHASE V RECORD DRAWINGS, USE

5.0-INCH ASPHALT CONCRETE OVER 8.0 INCHES OF CLASS 2 AGGREGATE BASE

2. EXISTING 12-INCH WATER MAIN AT AN ASSUMED 42 INCH COVER.

COORDINATES

POINT EASTING NORTHING
C1
5733802.46 2119011.94
C2
5733817.90 2119017.91
C3
5733802.66 2119008.89
C4
5733829.02 2119008.39
C5
5733845.25 2119011.05
C6
5733849.80 2119011.10
(E) SDMH
(E) CATCH BASIN
(N) ELECTRICAL PANEL
BY OTHERS (24" X 48")
(N) RELOCATE SIGN
(N) RELOCATE SIGN

DEMO (E) AC

PAVEMENT
(E) STORM DRAIN

OVERHEAD LINE
EL: 312'
311'
311.5' 312' 313'
312.5'
311.5'
313'
314'
315'
311'
312'
316' (N) 8-INCH VALVE,

NORMALLY CLOSED

TYP BOTH SIDES
(N) 8-INCH BYPASS
310.5'
310.75'
8" TEE,
TYP

DEMO (E)

SIDEWALK
(N) 2 EA 1-INCH CONDUIT,
STUB UP AND CAP 6-INCH ABOVE GRADE
(E) WATER MAIN
(E) WATER MAIN
(N) 8-INCH 22° ELBOW FITTING
(DEFLECT AS NEEDED)
Packet Page 284
A
-
34"
6'
14'
12" 24''
2' MIN
12"
16"
18" MIN
1 4
5 12
3 6 7
19 9
7 20
12 2
12 3
5 4
10 8
4 11 8
8 8
8 8
13 16
15 17
15 16
6 20
22 14
8 40" MIN
6" LAYER OF 3/8" PEA GRAVEL

THRUST RESTRAINT REINFORCEMENT
SEE DETAIL A/C-4

UNDISTURBED EARTH
EL:312'
EL: ±311.1'
EL:303.2'

COMPACT BACKFILL
95% MOD. PROC.

GEOTEXTILE
1 4
5 6
9 7 6
20 4
8 10 11
4 5
12 2
19 18
18 22
8 8
8 20
7 13
2% 2%
21 21
21 21
42" 24"

SEE TOP PLAN
1'-10"
SHEET NOTES:

1. 8" TEE, MJ X MJ X FL,

2. 8" TEE. FLANGED

3. 8" PIPE

4. 8" SPOOL FL X PLAIN END

5. EBAA MEGALUG 1100 SDB

6. 8" X 8" X 3" TEE FLANGED WITH TAPPING BOSS

7. 8" GATE VALVE WITH HAND WHEEL, FLANGED

8. EBAA MEGALUG 2100 DI FLANGE ADAPTER

9. 8" PRESSURE REDUCING VALVE, CLA-VAL MODEL 90-01

10. 8" ULTRASONIC METER

11. 8" MAGNETIC METER

12. 8" GATE VALVE WITH OP NUT, MJ X FL

13. 8" DISMANTLING JOINT

14. 3" PIPE

15. 3" 90° EL, FLANGED

16. 3" GATE VALVE WITH HAND WHEEL, FLANGED

17. 3" PRESSURE REDUCING VALVE, CLA-VAL MODEL 90-01

18. ALUMINUM DOUBLE DOOR 5' X 5' HATCH

19. SAFETY STEPS @12" OC WITH SAFETY UP-POST

20. PRESSURE GAUGE ASSEMBLY (1
4 " BALL VALVE, 1
4 " NIPPLES)

21. STEEL PIPE SUPPORT

22. 12" Ø DRAIN SUMP
7'
15'
1'-6"
6"
2'-6" 12''
18''
5'TYP
5' TYP

DETAILS I
AAS
ALJ
AAS 5
C-3
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: 1" = 2'

PRV AND METER STATION PLAN A
C-3
SCALE: 1" = 2'

PRV AND METER STATION SECTION B
C-3

BASIS OF DESIGN
DESIGN FLOW 500 GPM
SEASIDE HGL 387 FT
MCWD HGL 510 FT
PRESSURE REDUCING VALVE MODEL CLA-VAL MODEL 90-01
PRESSURE REDUCING VALVE SIZE 8-INCH

ULTRA SONIC METER MODEL OCTAVE MASTER METER
ULTRA SONIC METER SIZE 8-INCH
MAGNETIC METER MODEL KROHNE ENVIROMAG 2000
MAGNETIC METER SIZE 8-INCH
SCALE: 1" = 2'

TOP PLAN C
C-3
SCALE: 1 INCH = 2 FEET
2 0 2
Packet Page 285
12" MIN
#4 REBAR @
12" OC EW/EF
12'

VAULT INTERIOR

THRUST RESTRAINT COLLAR,
FOR DIP: MEGALUG SERIES 1000
FOR PVC: MEGALUG SERIES 2000

BY EBAA IRON SALES INC

PLAN VIEW SECTION A-A
A
A
12" MIN
2"
CLR
(TYP)
#4 REBAR @
6" OC EW

LINK SEAL (TYP)

DETAILS II
AAS
ALJ
AAS 6
C-4
SHEET
DATE:

NO REVISIONS DATE APPR
2 1
3 4
5 6
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
SCALE: NTS

THRUST REINFORCEMENT DETAIL A
C-4
NOTE:

CLEAN NATIVE MATERIAL (SP SAND) MAY BE USED FOR TRENCH BEDDING AND BACKFILL.

Packet Page 286

DETAILS III
AAS
ALJ
AAS 7
C-5
SHEET
DATE:

NO REVISIONS DATE APPR 213456
SCALE:

DESIGN:

DRAWN:

CHECKED:
4/1/2024
(831) 883-4848
Salinas, CA 93907-2348
3 Quail Run Circle, Suite 101

CONSULTING CIVIL ENGINEERS
Schaaf Wheeler CITY OF SEASIDE
440 HARCOURT AVENUE
SEASIDE, CA 93955
(831)899-6700

SMWS TO MCWD INTERTIE
OF 7

AS SHOWN

UNDERGROUND SERVICE ALERT
CALL: TOLL FREE
1-800
227-2600

TWO WORKING DAYS

BEFORE YOU DIG
Packet Page 287
Packet Page 288

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.F.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Thomas Korman, Public Works Director/City Engineer
Leslie Llantero, Assistant Engineer
DATE: February 6, 2025
SUBJECT: ADOPT A RESOLUTION AMENDING THE FY 2024-2025 CAPITAL

IMPROVEMENT PROGRAM TO INCLUDE THE ADA CURB RAMP

IMPROVEMENT PROJECT AND APPROPRIATING COMMUNITY

DEVELOPMENT BLOCK GRANT FUNDS IN THE AMOUNT OF
$340,000.00 FROM THE SAN PABLO BRIDGE PROJECT TO THE

ADA CURB RAMP IMPROVEMENT PROJECT

RECOMMENDATION
Adopt a resolution amending the FY 24-25 Capital Improvement Program to include the ADA Curb Ramp Improvements Project and appropriating the Community Development Block Grant (CDBG) funds in the amount of $340,000.00 from the San Pablo Bridge Project to the ADA Curb Ramp Improvement Project.

BACKGROUND
At the January 16, 2025 City Council Meeting, the first substantial amendment to the 2024-2025 Annual Action Plan for the Community Development Block Grant (CDBG) Program was approved. This amendment removed the CDBG funding from the San Pablo Bridge Demolition and Reconstruction Project (San Pablo Bridge Project) and reallocated the funding in the amount of $340,000.00 to the ADA Curb Ramp Improvement Project (ADA Project).

The San Pablo Bridge Project construction funding is anticipated to come from a federal earmark. The CDBG funds, in the amount of $340,000.00, that was allocated to the San Pablo Bridge Project will need to be reallocated to another eligible public facilities and infrastructure project. The project would need to be executed promptly, qualify for CDBG funding, and have a positive impact on the community. Public Works staff Packet Page 289

Item No. 9.F. Page 2 of 2
developed an ADA Project that would address the lack of accessible sidewalks along major roadway corridors. The ADA Project will remove non-compliant curb returns and replace with accessible curb ramps per Caltrans A88A standard detail at selected intersections within its existing footprint along Ord Grove Avenue and Kimball Avenue.

It is estimated that over 25 accessible curb ramps can be installed.

Upon approval of the budget appropriation and inclusion in the FY 2024-2025 Capital Improvement Program, staff will complete the environmental document and put the ADA Project out to bid. It is anticipated that the ADA Project can be awarded at the March 20, 2025 City Council Meeting with construction to start in April 2025.

FISCAL IMPACT
The ADA Curb Ramp Improvement Project will be funded with the Community Development Block Grant funds in the amount of $340,000.00.

ATTACHMENTS

1. Resolution
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
Packet Page 290
Meeting Date: 2/6/25
Item: XX
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE AMENDING THE FY 2024-2025 CAPITAL IMPROVEMENT PROGRAM TO

INCLUDE THE ADA CURB RAMP IMPROVEMENT PROJECT AND
APPROPRIATING $340,000.00 OF CDBG FUNDS FROM THE SAN PABLO

BRIDGE PROJECT TO THE ADA CURB RAMP IMPROVEMENT PROJECT WHEREAS, on January 16, 2025, the Council approved the first substantial amendment to the 2024-2025 Annual Action Plan for the Community Development Block Grant (CDBG) Program; and
WHEREAS, the amendment canceled the San Pablo Bridge Demolition and Reconstruction Project (Bridge Project) funding and reallocated $340,000.00 to the ADA Curb Ramp Improvement Project (ADA Project); and
WHEREAS, The CDBG funds in the amount of $340,000.00 that was allocated to the Bridge Project needs to be reallocated to another eligible public facilities and infrastructure project; and
WHEREAS, Public Works developed an ADA Project to address that lack of accessible sidewalks along major roadway corridors by removing non-compliant curb returns and replacing with accessible curb ramps within its existing footprint per Caltrans A88A Standard Detail; and
WHEREAS, the ADA Project can be executed promptly, qualify for CDBG funding, and have a positive impact on the community.

NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Seaside does hereby amend the FY 2024-2025 Capital Improvement Program to add the ADA Curb Ramp Improvement Project and appropriate $340,000.00 from the San Pablo Bridge Project (Account No. 342-8910-9575) to the ADA Curb Ramp Improvement Project (Account No. 212-8960-9578) and direct the Finance Director to make the appropriate budget adjustments.

PASSED AND ADOPTED at a Regular meeting of the City Council of the City of Seaside duly held on the 6th day of February 2025, by the following vote:

AYES: COUNCIL MEMBERS
NOES: COUNCIL MEMBERS
ABSENT: COUNCIL MEMBERS
ABSTAIN: COUNCIL MEMBERS
Packet Page 291
-2
APPROVED:
_______________________________
Ian N. Oglesby, Mayor
ATTEST:
______________________________
Dominique L. Davis, City Clerk
APPROVED TO FORM:
______________________________
Sheri L. Damon, City Attorney
Packet Page 292

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.G.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Thomas Korman, Public Works Director/City Engineer
Leslie Llantero, Assistant Engineer
DATE: February 6, 2025
SUBJECT: ADOPT A RESOLUTION APPROVING A PROJECT SPECIFIC

MAINTENANCE AGREEMENT WITH THE STATE OF CALIFORNIA

DEPARTMENT OF TRANSPORTATION FOR THE FORTAG TRAIL

PROJECT

RECOMMENDATION
Adopt a resolution authorizing the City Manager to execute the Project Specific Maintenance Agreement with the State of California Department of Transportation for the FORTAG Project.

BACKGROUND
The vision for the Fort Ord Regional Trail & Greenway (FORTAG) is to create a multimodal route designed to accommodate people of all ages and abilities that connects communities in and around the former Fort Ord to each other and to education, employment, community and recreation centers. It will serve as a safe pedestrian and bicycle corridor connecting the cities of Seaside, Marina, Del Rey Oaks, Monterey and unincorporated community residents to California State University Monterey Bay, the Fort Ord National Monument, and the Monterey Bay Sanctuary Scenic Trail. The Final Environmental Impact Report for the proposed 28-mile paved trail was certified by the Transportation Agency Board on March 25, 2020. A Master Agreement was approved by the Transportation Agency and the underlying jurisdictions in June 2020.

FORTAG Phase 1 (Project)
Phase 1 of the Canyon Del Rey/State Route 218 Segment involves construction of the trail through the City of Del Rey Oaks from Fremont Boulevard to Del Rey Woods Packet Page 293

Item No. 9.G. Page 2 of 3
Elementary in the City of Seaside. From Fremont Boulevard, the trail will run along State Route 218 and then move behind Safeway through Work Memorial Park traveling around the tennis courts and towards Angelus Way. There are no improvements proposed along Angelus Way based on feedback from the community. The trail will pick up again at Del Rey Park and travel towards State Route 218 along the existing trail. An undercrossing below State Route 218 will connect near Del Rey Oaks City Hall and the Frog Pond. A raised pathway will be constructed to connect trail users from the undercrossing to Carlton Drive at an accessible grade. The trail will extend northeast up Carton Drive to Plumas Avenue. Along Carlton Drive the trail will consist of a new 12- foot wide multi-use sidewalk on the west side of the road. Along Plumas Avenue, there will be 10 foot travel lanes and an 8 foot shared use path along the south side of Plumas ending at Noche Buena Street.

On May 21, 2020, the City of Seaside approved the FORTAG Master Agreement and found the Environmental Impact Report adequate, and adopted the Mitigation Monitoring and Reporting Program and findings. The Supplemental Agreement, covering the responsibilities of TAMC and the City portion of the trail, was approved on April 20, 2023.

The portion of the Project through the State's right of way within the City of Seaside requires a Specific Project Maintenance Agreement (Agreement) with the State of California Department of Transportation. The section of the Phase 1 improvements is within the State's right of way on Canyon Del Rey (Hwy 218) within the City as shown in Exhibit A. Phase 1 improvements include concrete pathways, a seat wall, and bicycle path striping across Fremont Boulevard and shoulder striping on Canyon Del Rey. The Agreement was reviewed by the City Engineer and City Attorney and is consistent with the maintenance responsibilities as previously outlined in the Master Agreement with TAMC approved in 2020.

FISCAL IMPACT
Construction of Phase 1 of the FORTAG Project will be funded with $9.1 million in State Active Transportation grant funds.

The fiscal impact on the City of Seaside includes continued maintenance of the facility, signage, and refuge disposal upon completion of construction. This cost is minimal and will be incorporated into the fiscal year budget.

ATTACHMENTS

1. Resolution

2. Project Specific Maintenance Agreement

3. EXHIBIT A
Packet Page 294

Item No. 9.G. Page 3 of 3
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
Packet Page 295
RESOLUTION NO. 25-XX

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE

APPROVING A PROJECT SPECIFIC MAINTENANCE AGREEMENT WITH THE

STATE OF CALIFORNIA DEPARTMENT OF TRANSPORTATION FOR THE

FORTAG PROJECT
WHEREAS, the Fort Ord Regional Trail and Greenway (FORTAG) Project proposes to construct an approximately 28-mile continuous bicycle and pedestrian trail that will connect the Monterey Peninsula cities from the existing Monterey Bay Coastal Trail to the California State Monterey Bay University campus through the Former Fort Ord open space area; and
WHEREAS, on May 21, 2020, the City approved the FORTAG Master Agreement which covers all agencies involved with the 28-mile trail project; and WHEREAS, on April 20, 2023, the City approved the Supplemental Agreement that details the design and construction of that portion of the FORTAG Project as well as compliance with the covenants (i.e. mitigation measures, development, construction, operation, and maintenance) of the Master Agreement for the Project; and WHEREAS, a portion of the Project in the City of Seaside is within the State’s right of way (Canyon Del Rey/Hwy 218) which requires a Project Specific Maintenance Agreement (PSMA) with the State; and
WHEREAS, said PSMA identifies the responsibilities of the City for maintenance of FORTAG improvements constructed within the State’s right of way; and WHEREAS, the improvements consist of concrete pathways, bicycle striping and shoulder striping and a seat wall as shown in Exhibit A attached to the PSMA; and WHEREAS, the PSMA has been reviewed by the City Engineer and City Attorney and is consistent with the maintenance responsibilities as previously outlined in the FORTAG Master Agreement approved in 2020.

NOW, THEREFORE BE IT RESOLVED, that the City of Seaside City Council authorizes the City Manager to execute the Project Specific Maintenance Agreement with the State of California Department of Transportation for the FORTAG Project within the City of Seaside.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Seaside duly held on the 6th day of February, 2025, by the following vote:

Meeting Date: 02/06/25
Item X.X
Packet Page 296
AYES: COUNCIL MEMBERS:

NOES: COUNCIL MEMBERS:

ABSENT: COUNCIL MEMBERS:

ABSTAIN: COUNCIL MEMBERS:

APPROVED:
________________________________
Ian N. Oglesby, Mayor
ATTEST:
________________________________
Dominique L. Davis, City Clerk
APPROVED TO FORM:
________________________________
Sheri L. Damon, City Attorney
Packet Page 297
Tracking number 05-5-HB02
Draft date: 03/25/2024
MON-218-L0.90/0.0305-1M570 FORTAG PSMA - Seaside
1 PROJECT SPECIFIC MAINTENANCE AGREEMENT

WITH CITY OF SEASIDE
THIS AGREEMENT is made effective this ______ day of ____________, 20__, by and between the State of California, acting by and through the Department of Transportation, hereinafter referred to as “STATE” and the City of Seaside; hereinafter referred to as “CITY”; and collectively referred to as “PARTIES.”

SECTION I

RECITALS

1. Cooperative Agreement Number 05-0427 was executed between Transportation Agency of Monterey County (TAMC) and STATE on September 4, 2020, to construct a 1.5 mile pedestrian and bicycle trail connection for the southern loop of the proposed 32-mile Fort Ord Regional Trail and Greenway in Monterey County on State Route (SR) 218, hereinafter referred to as “PROJECT”; and

2. The PARTIES hereto mutually desire to identify the maintenance responsibilities of CITY for the improvements of PROJECT constructed within the STATE right of way under the Cooperative Agreement Number 05-0427.

NOW THEREFORE, IT IS AGREED AS FOLLOWS:

SECTION II

AGREEMENT

1. Exhibit A consists of plan drawings that delineate and describe the areas within STATE right of way which are the responsibility of the CITY to maintain in accordance with this Agreement.

2. If there is mutual agreement on a change in the maintenance responsibilities between PARTIES, the PARTIES can revise the Exhibit A by a mutual written execution of the exhibit.

3. CITY must obtain the necessary Encroachment Permits from STATE’s District 05 Encroachment Permit Office prior to entering STATE right of way to perform CITY maintenance responsibilities. This permit will be issued at no cost to CITY.

4. SEAT WALL - CITY is responsible for debris removal, cleaning, and painting to keep seat wall free of debris, dirt, and graffiti.

5. LANDSCAPED AREAS - CITY is responsible for the maintenance of any plantings, irrigation, or other types of roadside improvements of PROJECT lying within the STATE right of way as delineated on Exhibit A.

Packet Page 298
Tracking number 05-5-HB02
Draft date: 03/25/2024
MON-218-L0.90/0.0305-1M570 FORTAG PSMA - Seaside
2 To control weeds at a level acceptable to the STATE. Any weed control performed by chemical weed sprays (herbicides) shall comply with all laws, rules, and regulations established by the California Department of Food and Agriculture. All chemical spray operations shall be reported quarterly (Form LA17) to the STATE to:

District 5 Maintenance at 50 Higuera Street, San Luis Obispo, CA 93401.

6. BICYCLE PATHS, LANES, AND MULTIUSE TRAIL constructed as permitted encroachments within STATE’s right of way. CITY is solely responsible for all permitted improvements, including but not limited to the delineation, fencing, guard railing, drainage facilities, lighting and electrical, hardscaping, landscaping, and decorative surfaces. CITY will maintain, at CITY expense, a safe facility for bicycle and pedestrian travel along the entire length of the path/lane/multiuse trail by providing sweeping and debris removal when necessary; and all signing and striping, pavement markings required for the direction and operation of that non-motorized facility.

7. GREEN PAVEMENT ENHANCEMENT MARKINGS – CITY, at CITY’s expense, is solely responsible for maintaining bicycle lane delineation within the STATE’s right of way, as shown on Exhibit A. CITY will maintain, at CITY expense, all green pavement markings. CITY is responsible for the replacement of green pavement markings when pavement preservation measures are made by STATE.

8. GRAFFITI REMOVAL - CITY, at CITY’s sole cost and expense, shall remove all graffiti.

CCSD is solely responsible for ensuring that any graffiti that in any way resembles a mural, artwork, paintings, or other similar elements shall not be removed without the written authorization of STATE. Graffiti removal must protect air and water quality as required by law. CITY shall conform to the terms stated in STATE’s Maintenance Manual, Volume 1, Family D Chapter, D1.06.

9. ENCAMPMENTS REMOVAL - CITY shall remove Persons Experiencing Homelessness (PEH) and any structures, personal property, debris, and/or other items related to the encampment from the locations shown on Exhibit A, subject to STATE’s Encampment Removal policy, MPD 1001 R1 and applicable State and Federal Law.

Nothing in this Agreement grants or waives the right of California Highway Patrol (CHP) and other law enforcement agencies having jurisdiction over the Locations shown on Exhibit A.

Packet Page 299
Tracking number 05-5-HB02
Draft date: 03/25/2024
MON-218-L0.90/0.0305-1M570 FORTAG PSMA - Seaside
3 10.LEGAL RELATIONS AND RESPONSIBILITIES

10.1. Nothing within the provisions of this Agreement is intended to create duties or obligations to or rights in third parties not parties to this Agreement or to affect the legal liability of a PARTY to the Agreement by imposing any standard of care with respect to the operation and maintenance of STATE highways and local facilities different from the standard of care imposed by law.

10.2. Neither CITY nor any officer or employee thereof is responsible for any injury, damage or liability occurring by reason of anything done or omitted to be done by, under or in connection with any work, authority or jurisdiction conferred upon STATE under this Agreement. It is understood and agreed that STATE shall fully defend, indemnify, and save harmless CITY and all of their officers and employees from all claims, suits or actions of every name, kind and description brought forth under, including, but not limited to, tortious, contractual, inverse condemnation or other theories or assertions of liability occurring by reason of anything done or omitted to be done by STATE under this Agreement.

10.3. Neither STATE nor any officer or employee thereof is responsible for any injury, damage or liability occurring by reason of anything done or omitted to be done by CITY under or in connection with any work, authority or jurisdiction conferred upon CITY under this Agreement. It is understood and agreed that CITY shall fully defend, indemnify, and save harmless STATE and all of its officers and employees from all claims, suits or actions of every name, kind and description brought forth under, including but not limited to, tortious, contractual, inverse condemnation or other theories or assertions of liability occurring by reason of anything done or omitted to be done by CITY under this Agreement.

11.PREVAILING WAGES:

11.1. Labor Code Compliance- If the work performed under this Agreement is done under contract and falls within the Labor Code section 1720(a)(1) definition of a "public works" in that it is construction, alteration, demolition, installation, or repair; or maintenance work under Labor Code section 1771. CITY must conform to the provisions of Labor Code sections 1720 through 1815, and all applicable provisions of California Code of Regulations found in Title 8, Chapter 8, Subchapter 3, Articles 1-7. CITY agrees to include prevailing wage requirements in its contracts for public works. Work performed by CITY'S own forces is exempt from the Labor Code's Prevailing Wage requirements.

11.2. Requirements in Subcontracts - CITY shall require its contractors to include prevailing wage requirements in all subcontracts when the work to be performed by the subcontractor under this Agreement is a "public works" as defined in Labor Packet Page 300
Tracking number 05-5-HB02
Draft date: 03/25/2024
MON-218-L0.90/0.0305-1M570 FORTAG PSMA - Seaside
4 Code Section 1720(a)(1) and Labor Code Section 1771. Subcontracts shall include all prevailing wage requirements set forth in CITY's contracts.

12.INSURANCE - CITY and its contractors shall maintain in force, during the term of this agreement, a policy of general liability insurance, including coverage of bodily injury liability and property damage liability, naming the STATE, its officers, agents, and employees as the additional insured in an amount of $1 million per occurrence, $2 million in aggregate, and $5 million in excess. Coverage shall be evidenced by a certificate of insurance in a form satisfactory to the STATE that shall be delivered to the STATE with a signed copy of this Agreement.

13.TERMINATION - This Agreement may be terminated by mutual written consent by PARTIES or by STATE for cause, CITY’s failure to comply with the provisions of this Agreement may be grounds for a Notice of Termination by STATE.

14.TERM OF AGREEMENT - This Agreement shall become effective on the date first shown on its face sheet and shall remain in full force and effect until amended or terminated as set forth in Article 13 above.

Packet Page 301
Tracking number 05-5-HB02
Draft date: 03/25/2024
MON-218-L0.90/0.0305-1M570 FORTAG PSMA - Seaside
5 PARTIES are empowered by Streets and Highways Code Section 114 and 130 to enter into this Agreement and have delegated to the undersigned the authority to execute this Agreement on behalf of the respective agencies and covenants to have followed all the necessary legal requirements to validly execute this Agreement.

IN WITNESS WHEREOF, the PARTIES hereto have set their hands and seals the day and year first above written.

THE CITY OF SEASIDE STATE OF CALIFORNIA

DEPARTMENT OF TRANSPORTATION
By: __________________________
Ian N. Oglesby, Mayor
Initiated and Approved
By: ___________________________
Craig Malin, Interim City Manager
By: ___________________________
Deputy District Director
Maintenance District 5
ATTEST:

By: __________________________
Dominique L. Davis, City Clerk
By: __________________________
Sheri L. Damon, City Attorney
Packet Page 302

EXHIBIT A
(Plan map identifying the applicable STATE Route and CITY roads and facilities) Packet Page 303
05 MON 218 PM
x
x
x
x
x
Dist COUNTY ROUTE

POST MILES
TOTAL PROJECT SHEET No. TOTAL SHEETS PROJECT SPECIFIC MAINTENANCE AGREEMENT

WITH THE CITY OF SEASIDE
LEGEND

TRAIL PROJECT
1 2
LOCATION 1

EXHIBIT A

NO SCALE
LOCATION 1
PM L0.80 TO PM 0.10
LOCATION 1: State Route 218 in the City of Del Rey
Oaks and the City of Seaside in Monterey County
between Fremont Boulevard, PM L0.80 and Wilson
Street, PM 0.10.

L0.80/0.10 AND

0.91/0.97
N
N:\US\Roseville\Projects\561\11220281\06 - Digital_Design\ACAD 2020\Figures\11220281-GHD-0000-EXH-CI-0039.dwg 2/19/2024 3:48 PM Packet Page 304 STOP
STOP
YIELD
104+00
105+00 106+00
107+00
108+00
109+00
"F" LINE CITY OF SEASIDE R/W

STATE R/W
STATE ROUTE 218

CANYON DEL REY BLVD

SEASIDE CITY LIMIT

DEL REY OAKS CITY LIMIT

CITY OF SEASIDE R/W

STATE R/W

N FREMONT STREET

SAFEWAY

SHOPPING CENTER
APN: 012-551-004

FREMONT BLVD

SAFEWAY SHOPPING
CENTER
APN: 012-551-010
APN: 013-142-006
SR-218 LINE

SEASIDE CITY LIMIT DEL REY OAKS CITY LIMIT
05 MON 218 PM
x
x
x
x
x
Dist COUNTY ROUTE

POST MILES
TOTAL PROJECT SHEET No. TOTAL SHEETS PROJECT SPECIFIC MAINTENANCE AGREEMENT

WITH THE CITY OF SEASIDE
LEGEND
2 2
LOCATION 1

EXHIBIT A
1"=40'

CITY OF SEASIDE MAINTAINED

AREAS PER PSMA
L0.80/0.10 AND

0.91/0.97

CITY TO MAINTAIN

SHOULDER STRIPING

AND BIKE CROSSING
N
N:\US\Roseville\Projects\561\11220281\06 - Digital_Design\ACAD 2020\Figures\11220281-GHD-0000-EXH-CI-0039.dwg 2/19/2024 3:48 PM Packet Page 305

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.H.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Thomas Korman, Public Works Director/City Engineer
DATE: February 6, 2025
SUBJECT: ADOPT A RESOLUTION APPROVING A SUBDIVISION

IMPROVEMENT AGREEMENT AND FINAL SUBDIVISION MAP
FOR PHASE 4 OF THE ENCLAVE

RECOMMENDATION
Adopt a resolution approving the Enclave Phase 4 Final Subdivision Map and Subdivision Improvement Agreement.

BACKGROUND
On July 7, 2005, the City Council adopted Resolution 05-44 approving the vesting tentative subdivision map (VTM) for the Seaside Resort Estates and Hotel. The residential component includes construction of 125 single family residential lots. On March 15, 2007, the City Council adopted Resolution 07-10 approving the final map for Phase 1A & 1B for construction of improvements for 38 of the residential lots. The development constructed roads and other infrastructure improvements for the first 30 (Phase 1A) of the 38 lots starting in 2007 and in accordance with the Development Agreement the City issued a Certificate of Completion on March 9, 2009. Four of the first 30 lots were developed by individual property owners over the course of the next 10 years as the housing market struggled to gain traction following the 2008 economic recession. In September of 2019, Shea Homes Limited Partnership (Shea Homes) acquired the development rights to the residential component of the Seaside Resort Estates Development project, consisting of the remaining 121 residential lots.

Shea Homes staff conducted an evaluation of the layout for Phases 1 & 2 and concluded the development would benefit from minor adjustments to road and lot layouts. On May 20, 2021, Council approved Resolution No. 21-44 authorizing lot line adjustments and parking easements within Phase 1A. On September 2, 2021, the Packet Page 306

Item No. 9.H. Page 2 of 3
Council approved Resolution 21-79 authorizing the recordation of a Parcel Map for Phase 2 which implemented minor adjustments to road and lot layout.

Shea Homes submitted the Phase 2 Final Maps to the City for review on November 30, 2021, which subdivides Phase 2A into 15 residential lots, and to perfect all associated easements necessary for the Enclave Phase 2 development (lots 39 to 65). On January 20, 2022, the City Council approved Resolution 22-11 authorizing the recordation of the Phase 2 Final Subdivision Maps and Subdivision Improvement Agreement.

Shea Homes submitted the Phase 3 Final Maps to the City for review on December 13, 2022, which subdivides Phase 3 into 30 residential lots (lots 96 to 125). The City's consulting surveyor, Steve Wilson of Monterey Bay Engineers, reviewed the Final Maps and concluded the Maps are acceptable for recordation. On January 20, 2022, the City Council approved Resolution 22-11 authorizing the recordation of the Phase 2 Final Subdivision Map and Subdivision Improvement Agreement.

To date, Shea Homes has constructed 32 of 38 homes in Phases 1A and 1B lots (4 homes were built by others and 2 homes on remain to be built in the Enclave sales center), all 27 homes have been in Enclave Phases 2A and 2B, and all 30 homes have been built in Enclave Phase 3.

Shea Homes submitted the Enclave Phase 4 Final Map to the City for review on October 30, 2024, which will subdivide the property into 30 residential lots. The City's consulting surveyor, Steve Wilson of Monterey Bay Engineers, has reviewed the Enclave Phase 4 Final Maps and concluded the maps are acceptable for recordation.

STAFF ANALYSIS
The Phase 4 Final Map subdivision contains 30 residential lots situated in the northeastern portion of the Bayonet golf courses in substantially the same location as contemplated in the VTM. The residential lots (66-95) are identified as “Phase 4” and are owned by Shea Homes Limited Partnership. The Phase 4 lots are surrounded by several golf holes on the Bayonet golf course (portions of holes 10, 11, 12, and 13) and the Black Horse golf course (portions of holes 4 and 5). Phase 4 access is by way of a new street (Bay View Drive) crossing DOD property that intersects General Jim Moore Boulevard, just north of Bayonet Drive.

The boundaries of the 2 parcels that comprise the Phase 4 and the City golf course property were adjusted slightly via grant deeds between the City of Seaside and Shea Homes Limited Partnership, which recorded on November 11, 2024. The internal lot layout varies slightly from the VTM, which is an evolutionary result of a more refined site analysis Shea’s design and engineering consulting team. The golf course property gained a nominal 2,423 SF in size as a result of these adjustments.

Staff has reviewed the Phase 4 Final Map for conformance to the Project Conditions, EIR mitigation monitoring requirements, previous Final and Parcel Maps, and the Packet Page 307

Item No. 9.H. Page 3 of 3
Seaside Municipal Code and has found they are substantially consistent with and satisfy applicable requirements. A Subdivision Improvement Agreement has been prepared which contractually binds the Developer to complete the Phase 4 improvements in accordance with the Final Map and to provide security for completion in accordance with City requirements.

ENVIRONMENTAL CONSIDERATIONS
Staff found that Phase 4 of the Enclave Project has satisfied applicable project conditions and is in substantial conformance with the intent and spirit of the project conditions.

FISCAL IMPACT
Consistent with the project conditions, the Developer is required to pay fair share fees to offset impacts associated with the Development. Fair share fees include Park, Fire, Police, Emergency Vehicle Access, and Gateway Improvements. The fees associated with development of the 30 residential lots included with Phase 3 total $172,796.40 and are to be paid to the City prior to recordation of the Final Map.

ATTACHMENTS

1. Resolution

2. Subdivision Improvement Agreement

3. Final Map
Reviewed for Submission to the City Council by:

________________________________________
Craig Malin, Interim City Manager
Packet Page 308
1 RESOLUTION NO. 25-xx

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SEASIDE APPROVING THE FINAL SUBDIVISION MAP FOR PHASE 4 OF THE ENCLAVE, AND

APPROVING A SUBDIVISION IMPROVEMENT AGREEMENT IN CONNECTION

THEREWITH, AND TAKING OTHER ACTIONS AS REQUIRED BY LAW
Recitals of Facts:

A. WHEREAS, on July 7, 2005, the City Council approved an application by Seaside Resort Development, LLC for Vesting Tentative Map No. TM-01-03 for the subdivision of approximately 84.88 acres of land which is a part of a larger approximate 380-acre parcel of land on which the Bayonet and Black Horse golf courses are located, which parcel is also known as Assessor’s Parcel Number 031- 051-005; and
B. WHEREAS, on July 7, 2005, the City Council adopted Resolution No. 05-43 certifying an environmental impact report for the Seaside Resort Estates Development Project; and
C. WHEREAS, on March 15, 2007, the City Council adopted Resolution No. 07-10 approving Phase 1 Final Map, a Subdivision Improvement Agreement and Covenants, Conditions & Restrictions (CC&Rs) for the Seaside Resorts Estates Project; and
D. WHEREAS, Shea Homes Limited Partnership has acquired interest in phases 1, 2, and 3 of the single family residential component of the Seaside Resort Estates Development (the Development); and
E. WHEREAS, on May 20, 2021, the City Council adopted Resolution No. 21-44 authorizing a lot line adjustment and parking easement within phase 1A of the Development; and
F. WHEREAS, the lot line adjustment, parking easements and minor adjustment to road and lot layout increased the Development by 11,000 square feet; and G. WHEREAS, to offset the increase in square footage represented by the lot line adjustment and parking easement, Resolution 21-44 required revisions to Phase 2A & 2B lot and road layouts resulting in a 11,200 square foot of reduction the Development; and
H. WHEREAS, Shea Homes Limited Partnership prepared a Parcel Map for Phase 2A & 2B of the Enclave, the residential component of the Development; and Packet Page 309
2 I. WHEREAS, on September 2, 2021, the City Council adopted Resolution No. 21-79 approving the recordation of the Phase 2A & 2B Parcel Map and authorizing execution of deeds of partition; and
J. WHEREAS, on January 20, 2022, the City Council adopted Resolution No. 22-11 approving Phase 2A and 2B Final Map and associated Subdivision Improvement Agreement, and construction easements; and
K. WHEREAS, on December 13, 2022, Shea Homes submitted a Subdivision Improvement Agreement and Final Map for Phase 3 of Enclave; and L. WHEREAS, subdivision (b) of Government Code Section 66450 requires that all final maps include a certificate signed by the city surveyor or city engineer that he or she has examined the map, that the subdivision is substantially the same as it appeared on the tentative map and any approved alternations thereof, that all provisions of the Subdivision Map Act and the City’s Subdivision Ordinance have been complied with, and that he or she is satisfied that the map is technically correct; and
M. WHEREAS, Steven C. Wilson, a Professional Engineer and Professional Land Surveyor with Monterey Bay Engineers is currently providing surveying services under contract with the City and is qualified to execute the certificate required by Section 66450.

N. WHEREAS, on September 9, 2024, the City Council adopted Resolution No. 24-114 approving the recordation of the revised Phase 4 Parcel Maps and authorizing execution of deeds of partition; and
O. WHEREAS, on November 13, 2024, Shea Homes submitted a Subdivision Improvement Agreement and Final Map for Phase 4 of Enclave; and P. WHEREAS, subdivision (b) of Government Code Section 66450 requires that all final maps include a certificate signed by the city surveyor or city engineer that he or she has examined the map, that the subdivision is substantially the same as it appeared on the tentative map and any approved alternations thereof, that all provisions of the Subdivision Map Act and the City’s Subdivision Ordinance have been complied with, and that he or she is satisfied that the map is technically correct; and
Q. WHEREAS, Steven C. Wilson, a Professional Engineer and Professional Land Surveyor with Monterey Bay Engineers is currently providing surveying services under contract with the City and is qualified to execute the certificate required by Section 66450.

Packet Page 310
3 NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF SEASIDE, CALIFORNIA, AS FOLLOWS:

1. The City Council does hereby find that the above recitals are accurate and are hereby incorporated in and made part of this Resolution by this reference.

2. The City Engineer approved the Final Map for Phase 4.

3. The City Council makes the following findings pursuant to the requirements of the California Environmental Quality Act:

A. Pursuant to the California Environmental Quality Act (“CEQA”) and the Agency’s local CEQA Guidelines, the City certified an Environmental Impact Report (EIR) on July 7, 2005 in connection with the City’s approval of the Seaside Resort Project entitlements and the Agency Board approved the same EIR in connection with the Agency’s actions to implement that project. Pursuant to CEQA Guidelines Section 15162, no subsequent or supplemental EIR or Negative Declaration is required in connection with subsequent discretionary approvals of the same project unless: (i) substantial changes are proposed to the project that indicate new or more severe impacts on the environment; (ii) substantial changes have occurred in the circumstances under which the project was previously reviewed that indicates new or more severe environmental impacts; or (iii) new important information shows the project will have new or more severe impacts than previously considered; or (iv) additional mitigation measures are now feasible to reduce impacts or different mitigation measures can be imposed to substantially reduce impacts.

B. The City Council finds, in connection with the Final Map that its approval is a ministerial action consistent with the project that was reviewed and approved pursuant to the Seaside Resort Project EIR. Staff further finds that actions contemplated by this Resolution will not have one or more significant effects not discussed in the previously certified EIR, not have more severe effects than previously analyzed, and that additional or different mitigation measures are not required to reduce the impacts of the project to a level of less than significant.

C. Based on these findings and all evidence in the record, the City Council determines that no additional environmental review is required pursuant to CEQA in connection with the City’s consideration of the Final Map.

4. Pursuant to California Government Code Section 66457, the City Council finds that all required certificates or statements on the map have been signed and, where necessary, have been acknowledged.

5. The City Council hereby appoints Steven C. Wilson as Acting City Surveyor to review the Final Map and any additional Final Maps for the Seaside Resort Project and provide the certificate therefor in compliance with Government Code Section 66442.

6. Pursuant to California Government Code Section 66458, and based upon the determinations and report of the City Engineer, the City Council finds that the Final Map Packet Page 311
4 conforms to all requirements of the Subdivision Map Act, the City’s local Subdivision Ordinance and that all conditions prior the approval of the final map have been completed to the satisfaction of the City or will be completed pursuant to the Subdivision Improvement Agreement.

7. Based on the findings contained in Section 1 through 5 of this Resolution, and pursuant to the requirements of the California Subdivision Map Act and the City’s Subdivision Ordinance, the City Council hereby approves the Subdivision Improvement Agreement attached hereto as Exhibit A, and authorizes the City Manager to execute the Agreement on behalf of the City. The City Council grants authority to the City Engineer to require and approve modifications to the CC&Rs as required to comply with project conditions and ensure compliance with other legal requirements.

8. Based on the findings contained in Section 1 through 5 of this Resolution, and pursuant to the requirements of the California Subdivision Map Act and the City’s Subdivision Ordinance, the City Council hereby approves the Final Map.

9. The City Council hereby instructs the City Clerk to endorse on the face of the Final Map the certificate that embodies the approval of the Final Map and instructs the City Clerk to accept all offers of public dedication that may be provided on the Map.

10.The City Council hereby instructs the City Clerk and City Engineer not to release the final map to the County Clerk for recordation until all subdivision securities required by the Subdivision Improvement Agreement have been filed with the City and the Covenants, Conditions and Restrictions relating to the ownership and maintenance of private improvements in the Subdivision have been filed with the City in a form approved by the City Engineer.

11.The City Clerk shall certify to the adoption of this Resolution.

PASSED AND ADOPTED at a regular meeting of the City Council of the City of Seaside, State of California on the 6th day of February, 2025.

AYES: COUNCIL MEMBERS
NOES: COUNCIL MEMBERS

ABSTAIN COUNCIL MEMBERS
ABSENT: COUNCIL MEMBERS
APPROVED:
_________________________
Ian N. Oglesby, Mayor
Packet Page 312
5 ATTEST:
______________________________
Dominque L. Davis, City Clerk
Packet Page 313
1 CITY OF SEASIDE

SUBDIVISION IMPROVEMENT AGREEMENT
* * * * * * SUBDIVISION REFERENCE DATA * * * * * *
FINAL TRACT MAP NO. ("Final Map" herein)

BASED ON PARCEL ONE AND PARCEL TWO AS DESCRIBED IN THE
GRANT DEED RECORDED AS DOCUMENT NO. 2022012914, OFFICIAL RECORDS OR MONTEREY COUNTY.

NAME OR TRACT NUMBER OR SUBDIVISON:

Phase 4, The Enclave
30 lot residential subdivision
("Subdivision" herein)

NAME AND ADDRESS
OF SUBDIVIDER(S): Shea Homes, Limited Partnership
4309 Hacienda Drive, Suite 180, Pleasanton,
CA 94588

CITY COUNCIL RESOLUTION
OF APPROVAL NO. _________________________ ("Resolution of Approval'' herein) IMPROVEMENT PLANS NO. _The Enclave, Phase 4 (Improvement Plans"herein) IMPROVEMENTS: See Schedule A
ESTIMATED TOTAL COSTS: $1,729,000
ESTIMATED MONUMENTATION COST: Included within Schedule A FORM OF IMPROVEMENT SECURITY: [X] AAA Corporate surety bonds [ ] Deposit of money
[ ] Letter of Credit
Packet Page 314
2 NAME AND ADDRESS OF CORPORATE
SURETY (if applicable):
(Name of Corporate Entity)
(Street Address)
(City) (State) (Zip)
SURETY BOND NUMBERS (if applicable):

NAME OF LETTER OF CREDIT
PROVIDER (if applicable)
EFFECTIVE DATE OF AGREEMENT):
(to be inserted by Escrow)
COMPLETION PERIOD: All improvements of Tract _________ (including the complete water and sewer system, shall be completed within two years from the Effective Date of the Agreement. Street roadway (street) construction shall be constructed prior to the Certificate of Occupancy for development of lots in Tract ______.
* * * * * * * * * * * * * * * * * * * * * *
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3 TABLE OF CONTENTS
Recitals

1. Subdivider's Obligation to Construct Improvements

2. Inspection of Work and Final Acceptance

3. Guarantee and Warranty of the Improvements

4. Time Extensions

5. Improvement Security

6. Reduction or Release of Improvement Security

7. Indemnification of City by Subdivider

8. Insurance

9. Ownership of the Improvements

10. Preparation and Recordation of CC&Rs
11 Default and Breach by the Subdivider and Remedies of the City

12. Relationship of the Parties

13. Assignment

14. Notices

15. Entire Agreement

16. Severability

17. Incorporation of Subdivision Reference Data and Recitals

18. Governing Law

19. Effective Date of the Agreement Signatures

20. Schedule A

21. Faithful Performance Bond, Payment Bond, Warranty Bond Packet Page 316
4 THIS SUBDIVISION IMPROVEMENT AGREEMENT ("Agreement")
is made and entered into by and between the City of Seaside, a municipal corporation ("City"), and the Subdivider whose name and address is set forth above in the Subdivision Reference Data.

RECITALS
A. Subdivider has presented to the City for approval and recordation a Final Map, identified above in the Subdivision Reference Data, of a proposed subdivision pursuant to the Subdivision Map Act of the State of California and the City's ordinances and regulations relating to the filing, approval and recordation of subdivision maps (collectively referred to herein as the "Subdivision Laws").

B. A tentative map of the Subdivision was previously approved by City, subject to the Subdivision Laws and to the City's standard requirements and conditions of approval contained in the City Council's Resolution of Approval, a copy of which is on file in the Office of the City Clerk and which is incorporated herein by this reference.

C. The Subdivision Laws establish, as a condition precedent to the approval of a Final Map, that the Subdivider comply with the City Council's Resolution of Approval and either (i) complete, in compliance with City standards, all of the improvements and land development work required by the Subdivision Laws and the City Council's Resolution of Approval; or (ii) enter into a secured agreement with the City to complete the improvements and land development work within a period of time specified by the City.

D. In consideration of approval of the Final Map for the Subdivision by the City Council, Subdivider desires to enter into this Agreement whereby Subdivider promises to install and complete, at its sole expense, all public and private improvement work required by the City for the proposed Subdivision. Subdivider has secured this Agreement by improvement security required by the Subdivision Laws and approved by the City.

E. Improvement Plans, and related specifications, numbered as designated above in the Subdivision Reference Data, for the construction, installation and completion of the Improvements identified in Schedule A hereto, have been prepared by the Subdivider, approved by the City Engineer, and are on file in the office of the City Engineer. Said Improvement Plans, and related specifications, subsequently modified by the mutual written agreement of the parties, are hereby referred to as the "Improvement Plans" and are incorporated herein by this reference. Any improvement to be constructed pursuant to the Improvement Plan is hereby referred to individually as an "Improvement" and collectively as the "Improvements".

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5 NOW, THEREFORE, in consideration of the approval and recordation by the City Council of the Final Map of the Subdivision, Subdivider and City agree as follows:

1. SUBDIVIDER'S OBLIGATION TO CONSTRUCT

IMPROVEMENTS
A. Subdivider shall, at its sole expense, and in compliance with the provisions of the Subdivision Laws, the Improvement Plans, all Conditions of the Tentative Map approval, all applicable City standards and fees, and in a good and workmanlike fashion, furnish, construct, install and guarantee (as set forth in Section 3) the Improvements, Grading, and Monumentation generally described in Schedule A attached hereto and more specifically described in the tentative map and in the City Council's Resolution of Approval relating thereto (collectively, the "Improvements").

B. To the extent necessary to construct the Improvements, as determined by the City Engineer, the Subdivider shall acquire and dedicate, or pay the cost of acquisition by City of, all rights-of-way, easements and other interests in real property for the construction or installation of the Improvements, free and clear of all liens and encumbrances. The Subdivider's obligations with regard to the acquisition by City of offsite rights-of-way, easements and other interests in real property, if any, shall be subject to a separate agreement between Subdivider and City.

C. Subject to any time extensions granted in accordance with Section 4, Subdivider shall complete all Improvements within its respective "Completion Period" specified in the Subdivision Reference Data; provided, however, that if the City Engineer reasonably determines in good faith, and provides written documentation to Subdivider, that accelerated construction of the Improvements is essential in order to protect against an immediate threat to the public health and safety, the City Engineer shall give Subdivider not less than fifteen (15) business days' prior written notice to commence or accelerate installation and construction of such Improvements, or any portion thereof. The notice shall be in writing and shall describe the work to be done by Subdivider, the time within which the work will commence, the period within which the work will be completed and identify the reasons that such early commencement is essential in order to protect the public health, welfare and safety. All or any portions of said Improvements may be required to be constructed or completed at a specified time, providing the foregoing criteria is met.

If the Subdivider objects to the commencement or acceleration of the Improvements as specified by the City Engineer, Subdivider may appeal the decision of the City Engineer to the City Cow1cil. Any such appeal shall be filed with the City Clerk within IO days after receipt by Subdivider of the written notice from the City Engineer.

D. If the Improvements to be constructed by Subdivider include monumentation, such monumentation shall be installed not later than thirty (30) days after the City's acceptance of all other Improvements pursuant to Section 2. As used herein, "monumentation" shall mean the setting of survey monuments and tie points in accordance with the Subdivision Laws, and the delivery to the City Engineer of tie notes for said points.

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6 E. Subdivider shall, at its sole expense, replace or repair all public improvements, public utility facilities, and surveying or subdivision monuments which are destroyed or damaged as a result of any work under this Agreement. Any such replacement or repair shall be subject to the approval of the City Engineer.

F. Until any category of Improvements is accepted by the City, Subdivider shall be responsible for the care and maintenance of such Improvements and shall bear all risks of loss or dan1age to said Improvements. Neither City, nor its officers, agents, consultants, contractors, and employees, shall have any liability for any accident, loss or damage to the Improvements prior to their completion and acceptance by the City.

G. Subdividershall, at itssole expense, obtain all necessary permits and licenses for the construction and installation of the Improvements, give all necessary notices, and pay all fees required by City ordinance or resolution and all taxes required by law.

H. Not less than fifteen (15) days prior to commencement of work on the Improvements, Subdivider shall give written notice to the City Engineer of the date fixed for such commencement of work in order that the City Engineer shall have adequate time to schedule all necessary inspections. Inspections by the City will be conducted by the City Engineer, other City staff, contract inspectors or consultants, as such persons are assigned and delegated tasks by the City Engineer.

I. SUBDIVIDER shall pay all City fees and costs stipulatedin the latest fee resolution as adopted by the City Council from time to time as require for the development of the SUBDIVISION, including but not limited to, the following:

1. Building Permit Fees --- to be paid at the time of building permit issuance;

2. Final Map Filing Fee --- to be paid at time of filing final map;

3. Final Map Plan Check Fees --- to be paid from cash deposit established at time of filing final map;

4. Final Map Monumentation Fees - to be paid from cash deposit established at time of filing final map;

5. Final Map Construction Fees --- to be paid from cash deposit established prior to approval of final map;

6. Plan Check and Review Fees --- to be paid from cash deposit established at time of filing improvement plans;

7. Encroachment Permit Fees --- to be paid at time of application for encroachment permit;

8. Inspection Fees --- to be paid from cash deposit established at time of approval of final map;

9. Grading Permit Fee --- to be paid from cash deposit
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7 established at time of grading permit issuance; and

10. Clean-up Fee (to clean public and private streets) --- to be paid from the cash deposit established at the time of approval of final map.

J. Subdivider shall provide City with final Record Drawings of all plans developed for the Subdivision, showing all changes and as built conditions as specified in the Tentative Tract Map Conditions of Approval prior to the acceptance of improvements and release of bonds or other security.

2. INSPECTION OF WORK AND FINAL ACCEPTANCE
A. Subdivider shall at all times maintain proper facilities and safe access for inspection of the Improvements by the City Engineer, other City personnelandCity inspection contractors and consultants.

B. Upon completion of the work on all or any category of the Improvements specified in Schedule A, the Subdivider may request a final inspection by the City Engineer. Within five business days of any inspection of the Improvements, the City Engineer shall provide written notice to Subdivider of the list of items which have been found to be incomplete and the list of items which have been found to be complete. If the City Engineer determines that all or any specified category of the Improvements have been completed in accordance with this Agreement and in compliance with the Improvement Plans and all applicable City standards, then the City Engineer shall certify the completion of such Improvements. If the Improvements that are completed are to be dedicated to or owned by the City, the City Engineer's certification shall be submitted to the City Council for final acceptance by the City, unless such power to accept has been delegated by the City Council to the City Engineer or some other officer of the City, in which case the certification shall be subject to the approval of that specified official. If the Improvements that are completed are to be dedicated to or owned by a public entity other than the City, the City Engineer's certification shall be submitted to that other public entity for final acceptance. Subdivider shall bear all costs of inspection and certification for completeness in accordance with City's formally adopted fees and rates.

Acceptance of all or any specified category of public Improvements by the City Council shall be made upon recommendation and certification of the City Engineer following inspection of said public Improvements pursuant to subparagraph B above. The City C0tmcil shall act upon the City Engineer's recommendation withi11 thirty (30) days following ce1tification by the City Engineer thatsuch public Improvements have been completed. Acceptance by the City Council or by the governing body of the entity that is to accept dedication or ownership of the public improvements shall not constitute a waiver by the City or such other public entity of any defects in the public Improvements.

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8 3. GUARANTEE AND WARRANTY OF THE IMPROVEMENTS
A. If, within a period of one year following acceptance by the City of the last of the Improvements specified in Schedule A, any Improvements or part of any Improvements furnished, installed or constructed by the Subdivider, or any of the work performed under this Agreement, fails to comply with any requirements of this Agreement, or the Subdivision Laws, or the Improvement Plans and related specifications, the Subdivider shall, without delay and without cost to the City, repair, replace or reconstruct any defective or otherwise unsatisfactory part or parts of the Improvements. Subdivider's obligations hereunder shall include the repair, replacement or reconstruction of all irrigation systems and all trees, shrubs, ground cover and landscaping for such one year.

B. Should the Subdivider fail or refuse to act promptly or in accordance with subparagraph A above, or should the exigencies of the situation require repair, replacement, or reconstruction to be undertaken before the Subdivider can be notified and can perform the necessary work, then the City may, in its discretion, makethe necessary repairs or replacements or perform the necessary reconstruction and draw upon the Subdivider's improvement warranty security to reimburse itself for the costs incurred. If the Subdivider's improvement warranty security does not cover the total cost of such repair, replacement, or reconstruction, the Subdivider shall reimburse the City for any excess costsincurred.

C. The security furnished for the faithful performance of the Subdivider's obligation to construct and install the Improvements described herein shall be separate from improvement warranty security for Subdivider's liability hereunder for the one-year guarantee and warranty of the Improvements.

4. TIME EXTENSIONS
A. Upon a showing by the Subdivider of good cause therefor, the duration of the Completion Period for the Improvements (or any of them) may be extended by the City Engineer. As used herein, "good cause" may include, without limitation, delay resulting from acts of God or force majeure, strikes, boycotts or similar job actions by employees or labor organizations which prevent the conduct of the work; findings made by a governmental entity that the site of a particular Improvement is of archeological significance; and, the order of any court.

B. A time extension may be granted without notice to any surety or sureties of the Subdivider and shall not affect the validity of this Agreement nor release the surety or sureties on any bond given as an improvement security pursuant to this Agreement.

C. As a condition of any time extension provided for herein, the City Engineer, may require the Subdivider to furnish new or modified improvement security guaranteeing performance of this Agreement, as extended, in an increased amount as necessary to compensate for any projected increase in the Estimated Total Cost of Improvements, as determined by the City Engineer.

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9 5. IMPROVEMENT AND WARRANTY SECURITY
A. Prior to City's execution of this Agreement, Subdivider shall provide as security to the City:

1. For Performance and Guarantee: Security in an amount equal to one hundred percent (100%) of the Estimated Total Cost of the Improvements, including Grading, as set forth above in the Subdivision Reference Data. The security shall be provided in one of the following forms: (i) a bonding company licensed to issue bonds in the State of California and having a Best rating of AAA; (ii) a cash deposit with the City; or (iii) a letter of credit from a bank or other financial institution acceptable to the City, but not a "set-aside letter." With this security, the form of which shall be subject to City Attorney's prior approval, the Subdivider assures faithful performance under this Agreement and guarantees the Improvements for one yearafter the completion and acceptance of the last of such Improvements, against any defective workmanship or materials or any unsatisfactory performance, pursuant to Section 3 hereof. The Subdivider shall automatically increase the amount of such security on or before each annual anniversary date of this Agreement by an amount equal to the change in the Engineering News Record (ENR) Construction Cost Index that has occurred in the immediately preceding year for which data is available, subject to the provision that the City Engineer may at any time determine that a greater increase in the amount of the security is necessary due to a greater increase in the cost of construction of the Improvements or any of them. In such event, the Subdivider shall provide the additional security within ten (10) days after receiving demand and justification therefor.

2. For Payment: Security in an amount equal to one
hundred percent (100%) of the Estimated Total Cost of the Improvements, excluding Grading, as set forth above in the Subdivision Reference Data. The security shall be provided in one of the following forms: (i) a bonding company licensed to issue bonds in the State of California and having a Best rating of AAA; (ii) a cash deposit with the City; or (iii) a letter of credit from a bank or other financial institution acceptable to the City, but not a "set-aside letter." With this security, the form of which shall be subject to City Attorney's prior approval, the Subdivider guarantees payment to contractors, subcontractors, and persons renting equipment or furnishing labor or materials to them or to the Subdivider. The Subdivider shall automatically increase the amount of such security on or before each annual anniversary date of this Agreement by an amount equal to the change in the Engineering News Record (ENR) Construction Cost Index that has occurred in the immediately preceding year for which data is available, subject to the provision that the City Engineer may at any time determine that a greater increase in the amount of the security is necessary due to a greater increase in the cost of construction the Improvements or any of them. In such event, the Subdivider shall provide theadditional security within ten (10) days after receiving demand and justification therefor.

3. For Warranty: Security in an amount equal to ten percent (10%) of the Estimated Total Cost of the Improvements, excluding Grading, as set forth above Packet Page 322
10 in the Subdivision Reference Data. The security shall be provided in one of the following forms: (i) a bonding company licensed to issue bonds in the State of California and having a Best rating of AAA; (ii) a cash deposit with the City; or (iii) a letter of credit from a bank or other financial institution acceptable to the City, but not a "set-aside letter." With this security, the form of which shall be subject to City Attorney's prior approval, the Subdivider guarantees and warrants the Improvements for a period of one year following completion and acceptance thereof against any defective work or labor done or defective materials furnished. The Subdivider shall automatically increase the amount of such security on or before each annual anniversary date of this Agreement by an amount equal to the change in the Engineering News Record (ENR) Construction Cost Index that has occurred in the immediately preceding year for which data is available, subject to the provision that the City Engineer may at any time determine that a greater increase in the amount of the security is necessary due to a greater increase in the cost of construction of the Improvements or any of them. In such event, the Subdivider shall provide the additional security within ten (10) days after receiving demand and justification therefor.

B. If the improvement security is a corporate surety bond and, in the op1mon of the City, any surety or sureties thereon become insufficient, the Subdivider shall renew or replace any such surety bond with good and sufficient surety or sureties within ten (10) days after receiving from City written demand therefor.

C. Improvement security consisting of corporate surety bonds, in a form accepted by the City Attorney, shall be kept on file with the City Engineer. If a corporate surety bond is replaced by another approved bond, the replacement shall be filed with the City Engineer and, upon filing, shall be deemed to have been made a part of and incorporated into this Agreement. Upon filing and approval by the City Engineerof a replacement bond, the former improvement security shall be released.

D. Modifications of the Improvement Plans and related
specifications, and modifications of the Improvements, not exceeding ten percent (10%) of the original Estimated Total Cost of the Improvements, shall not relieve or release any improvement security furnished by Subdivider pursuant to this Agreement. If any such modifications exceed ten percent (10%) of the Estimated Total Cost of the Improvements, Subdivider shall furnish additional improvement security for performance and guarantee, and for payment, as required by subparagraph A above, for one hundred percent (100%) of the revised Estimated Total Cost of the Improvements.

E. Subject to any time extensions granted in accordance with Section 4 herein, the Subdivider shall be in default if the Subdivider has not completed the Improvements within the time period specified below:
(i) improvements (including the complete water and sewer system in streets) shall be completed within two years from the Effective Date of the Agreement.

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11 (ii) All Street roadway (street) construction shall be constructed prior to the Certificate of Occupancy for development of any lots in the Tract.

F. Alternatively, in the event of a default by the Subdivider pursuant to Section 10, and after written notice to Subdivider and reasonable opportunity to cure, City, at its sole option, shall have the right, without limiting any other rights and/or remedies available to City at law or in equity, to draw upon or utilize the improvement security furnished herewith to construct and install the Improvements itself. If City exercises this right, the release of any unused portion of such improvement security shall be in accordance with the procedures outlined in Section 6 herein, including any retention necessary for the one-year guarantee period.

6. REDUCTION OR RELEASE OF IMPROVEMENT SECURITY
A. Partial releases or reductions in the Subdivider's improvement security may be authorized prior to the City's acceptance of all Improvements required hereunder, as provided in this Section 6.

B. All public Improvements (Improvements that are to be owned or dedicated to the City or other public entity as distinguished from those owned by individual property owners or a private community association) shall be first completed, deemed completed by the City Engineer and then accepted as complete by the City Council. All private Improvements (Improvements that are to be owned by individual property owners or a private community association and not dedicated or owned by the City or other public entity) shall be first completed and then accepted as complete by the City Engineer.

C. Upon acceptance of all or any specified category of public or private Improvements by the City, and upon written request of the Subdivider, the improvement security may be reduced or released as follows:

1. Security for Performance: Unless Subdivider submits
new or additional security, such as a maintenance bond, in an amount equal toten percent (10%) of the Estimated Total Cost of the Improvements, the security for performance shall not be reduced or released in an amount greater than ninety percent (90%) of the aggregate principal amount thereof prior to the expiration of sixty (60) days from the acceptance of the Improvements and the filing of any notice of completion, ifsuch notice is applicable.

2. Security for Payment: Security furnished to securepayment to contractors, subcontractors, and to persons providing labor, materials or equipment shall, six (6) months after acceptance of all of the Improvements, be reduced to an amount equal to the total amount claimed by all claimants for whom liens have beenfiled and of which notice has been given to the City, plus an amount reasonably determined by the City Engineer to be required to assure the performance of any other obligations secured by the security. The balance of the security shall be released upon settlement or release of all claims and obligations for which the security was given.

3. Security for Warranty: Security furnished to guarantee and warrant the Improvements against any defective work or labor done or defective Packet Page 324
12 materials furnished, shall be released within thirty (30) days after the completion of the oneyear period following completion and acceptance of all Improvements.

D. If Subdivider's obligations relating to any Improvements are subject to the approval of another governmental agency, the City shall not release the improvement security therefor until the obligations are performed to the satisfaction of such other governmental agency. Such agency shall have sixty (60) days after Subdivider's performance of the obligation to register its satisfaction or dissatisfaction. If at the end of that period it has not registered its satisfaction or dissatisfaction, it shall be conclusively deemed that the Subdivider's performance of the obligation was done to its satisfaction, and such improvement security shall be promptly released.

7. INDEMNIFICATION OF CITY BY SUBDIVIDER
A. Neither the City, nor its officers, agents and employees, shall be liable or responsible for any accident, injury, loss or damage to either property or person attributable to or arising out of the construction, installation or maintenance of the Improvements by Subdivider, its officers, employees and agents. Subdivider shall indemnify, hold harmless and defend the City, its officers, agents and employees, from and against any and all losses, claims, costs, expenses, liabilities, damages, actions, causes of action and judgments, including attorneys' fees, arising directly or indirectly out of or attributable to Subdivider's acts or failure to act.

B. Subdivider's obligations under this Section 7 are not conditioned or dependent upon whether the City, or its officers, agents and employees, prepared, supplied or reviewed any Improvement Plans or related specifications in connection with the Subdivision or the Improvements, or has insurance or other indemnification covering any of these matters.

C. Subdivider's obligation to indemnify, hold harmless and defend the City shall extend to injuries to persons and damages to or alleged taking of property resulting from the design or construction of the Subdivision, and the Improvements required herein, and shall likewise extend to claims asserted by adjacent property owners based upon the diversion of waters caused by the Subdivider's design or construction of public drainage systems, streets, and other public facilities or improvements. Except for a City Directive as defined below, the City's acceptance of the Improvements shall not constitute an assumption by the City of any responsibility or liability for any damage or alleged taking of property referenced herein. City shall not be responsible or liable for the design or construction of the Subdivision or the Improvements constructed or installed pursuant to the approved Improvement Plans or the Final Map, regardless of any act or omission by the City in approving the Improvement Plans or the Final Map, unless the particular Improvement design was required by the City over the written objection of the Subdivider, which objection stated that the Improvement design was potentially dangerous or defective and set forth an alternative design (a "City Directive"). After City's acceptance of the Improvements, the Packet Page 325
13 Subdivider shall remain obligated to correct or eliminate all dangerous conditions created by defects in design or construction (other than those required by a City Directive); provided, however, that Subdivider shall not be responsible for routine maintenance. Subdivider's indemnity obligations hereunder shall remain in effect for two (2) years following acceptance of the respective Improvement(s) by the City Council. Subdivider acknowledges and agrees that Subdivider shall be responsible and liable for the design and construction of the Improvements and other work done pursuant to this Agreement, unless same is due to a City Directive. City shall not be liable for any acts or omissions in approving, reviewing, checking, correcting or modifying any Improvement Plans or related specifications, or in inspecting, reviewing or approving any work or construction of Improvements, unless same is due to a City Directive. The Subdivider's improvement security shall not be required to secure the Subdivider's obligations under this subparagraph C beyond the one-year guarantee and warranty period.

D. Subdivider shall pay and satisfy any judgment, award or decree that may be rendered against City, its officers, officials, employees, agents, representatives and volunteers (collectively hereinafter "City and City Personnel") to the extent of the indemnity provided above, in any such suit, action, or other legal proceeding, provided City gives Subdivider prompt written notice of such claim and allows Subdivider to undertake the defense thereof.

E. Subdivider's obligation to indemnify shall not be restricted to Insurance proceeds, if any, received by the City and City Personnel.

F. Subdivider, on behalf of itself and all parties claiming under or through it, hereby waives all rights of subrogation and contribution against City and City Personnel to the extent of the indemnity above provided.

8. INSURANCE
A. The following coverages will be provided by Subdivider and maintained on behalf of City and in accordance with the requirements set forth herein. If Subdivider performs construction activities through a general contractor, some or all of these insurance requirements for the period of construction may be satisfied by the general contractor's insurance coverages; provided, however, that Subdivider shall first provide a written plan for the approval of the City which sets forth the respective obligations and deadlines of the Subdivider and its contractor for meeting the requirements of Attachment No. 7 to the Project DDA. In addition, Subdivider may elect to obtain, for all or any portion of the Project, an "Owner-Controlled Wrap Up" insurance policy in satisfaction of the insurance requirements for general contractors and subcontractors provided it satisfies all of the insurance requirements below for general contractors and subcontractors. Throughout these specifications, the word "Subdivider" refers to the Party responsible to provide the coverages as specified and, depending on context, may refer either to Subdivider or to a separate General Contractor.

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14 B. Insurance During Construction.

Subdivider shall provide the following insurance during construction of the Improvements.

Insurance requirements may be met through insurance provided by Subdivider's General Contractor:

1. Commercial General Liability Insurance
Commercial General Liability Insurance (primary) shall be provided on 1SO-CGL Form No.

CG 00 01 or equivalent coverage, including provisions for defense of additional insureds.

Policy limits shall be no less than one million dollars ($1,000,000) per occurrence for all coverages and two million dollars ($2,000,000) general aggregate. Agency and its employees and agents and the City of Seaside shall be added as additional insureds using ISO Forms CG 2010 07 04 and CG 2037 07 04, not limiting coverage for the additional insured to "ongoing operations" or in any way excluding coverage for completed operations. Coverage shall apply on a primary non-contributing basis in relation to any other insurance or selfinsurance, primary or excess, available to Agency or City or any employee or agent of Agency or City. Coverage shall not be limited to the vicarious liability or supervisory role of any additional insured. Coverage shall contain no contractors' limitation or other endorsement limiting the scope of coverage for liability arising from pollution, explosion, collapse, or underground property damage.

2. Umbrella Liability Insurance
Umbrella Liability Insurance (or, at Subdivider' selection, Excess Liability Insurance) (over primary) shall apply to bodily injury/property damage, personal injury/advertising injury, at a minimum. Coverage shall be at least as broad as any underlying coverage. Coverage shall be provided on a "pay on behalf' basis. There shall be no cross-liability exclusion and no contractor's limitation endorsement. Policy limits shall be not less than Ten Million Dollars ($10,000,000.00) per occurrence and in the aggregate, including any limits required in the underlying policies. The policy shall have a starting date no later than and an ending date no earlier than those of the underlying coverages. The Named Insured (Subdivider or General Contractor as appropriate) may determine the layering of primary and excess liability insurance provided that if such layering differs from that described here, the actual coverage program meets the minimum total required limits and complies with all other requirements listed here.

3. Business Auto Coverage
Business Auto Coverage shall be written on ISO Business Auto Coverage Form CA 00 01 or the equivalent, including symbol (1) (any Auto). If Subdivider (or Contractor) does not own any vehicles, this requirement may be satisfied by a non-owned vehicle endorsement to the general and umbrella liability policies. Limits shall be no less than one million dollars per accident. This policy shall be scheduled as underlying insurance to the umbrella policy required above for a total limit of no less than Five Million Dollars ($5,000,000) each accident.

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15 4. Workers' Compensation/Employer's Liability
Workers' Compensation/Employer's Liability shall provide workers' compensation statutory benefits as required by law. Employer's liability limits shall be no less than one million dollars ($1,000,000) per accident or disease. Employer's liability coverage shallbe scheduled under the umbrella or excess liability policy described above. This policyshall be endorsed to waive any right of subrogation as respects Agency, City or their employees or agents.

5. Builders Risk Insurance.

The City shall, at its option, purchase Builder's Risk Insurance for the work of Improvements. If Builder's Risk Insurance is purchased by the City, the Subdivider shall reimburse the City for the cost of such insurance. If City, at its option, does not purchase Builder's Risk Insurance, then Subdivider shall purchase such insurance in connection with the work of the Improvements.

C. Provisions Pertaining to Insurance Provided by Subdivider

1. All insurance coverage and limits provided pursuant to this Agreement shall apply to the full extent of the policies involved, available or applicable. Nothing contained in this Agreement or any other agreement relating to City or its operations limits the application of such insurance coverage.

2. Requirements of specific coverage features or limits contained in this Attachment 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 and is not intended by any Party to be all inclusive, or to the exclusion of other coverage, or a waiver of any type.

3. All general or auto liability insurance coverage provided pursuant to this Agreement, or any other agreements pertaining to the performance of this Agreement, shall not prohibit Subdivider, and Subdivider's employees, or agents, from waiving the right of subrogation prior to a loss.

4. None of the policies required herein shall be in compliance with these requirements if they include any limiting endorsement that has not been first submitted to City and approved in writing by the Executive Director.

5. Unless otherwise approved by City, Subdivider's insurance and insurance provided by any contractor or subcontractor shall be written by insurers authorized to do business in the State of California and with a minimum "Best's Insurance Guide rating of at least "A-VII" Self-insurance will not comply with these insurance specifications unless expressly approved in writing by the City.

6. In the event any policy of insurance required under this Agreement does not comply with these requirements and Subdivider does not cure the nonPacket Page 328 16 compliance within thirty (30) days after written notice from City (or Subdivider does not provide reasonable evidence of such cure within such period), or if the insurance is canceled and not replaced, City has the right but not the duty to obtain the insurance it deems necessary and any premium paid by City will be promptly reimbursed by Subdivider.

7. Subdivider agrees to provide evidence of the insurance required herein, satisfactory to City, consisting of certificate(s) of insurance evidencing all of the coverages required and an additional insured endorsement to Subdivider's general liability using ISO Forms CG 2010 07 04 and CG 2037 07 04 and "Following Form" umbrella liability policies. Certificate(s) are to reflect that the insurer will provide 30 days notice of any cancellation of coverage and policies are to have a "cancellation endorsement" to the same effect. Subdivider agrees to provide copies of any endorsements modifying coverage in any way upon request from City.

8. Subdivider shall provide proof that policies of insurance required herein expiring during the term of this Agreement have been renewed or replaced with other policies providing at least the same coverage. Such proof will be furnished at least five (5) business days prior to the expiration of the coverages.

9. Any actual or alleged failure on the part of City or any other additional insured under these requirements to obtain proof of insurance required under this Agreement in no way waives any right or remedy of City or any additional insured, in this or any other regard.

10. Subdivider agrees to require all subcontractors or other parties hired for this project to purchase and maintain insurance for general liability (minimum limit $1,000,000 per occurrence), automobile liability ($1,000,000 per accident) and workers' compensation (statutory benefits). If an owner controlled insurance policy ("wrap") is purchased, this requirement is automatically satisfied. Prior to the issuance of the Certificate of Completion, Subdivider shall provide the City with copies of all insurance policies, certificates and endorsements related.

11. Subdivider agrees to monitor and review all coverage required by subparagraph 9 above and assumes all responsibility for ensuring that such coverage is provided as required here. Subdivider agrees to obtain certificates evidencing such coverage.

Subdivider agrees that upon request, all agreements with subcontractors or others with whom Subdivider contracts with on behalf of City, and all certificates of insurance obtained in compliance with this paragraph will be submitted to City for review. Failure of City to request copies of such documents will not impose any liability on City, or its employees.

12. Subdivider agrees to require that no contract used by any general contractor or subcontractor, or contracts Subdivider enters into on behalf of City, will reserve the right to charge back to City the cost of insurance required by this Agreement.

Packet Page 329
17 13. Where appropriate (such as in the case of automobile insurance coverages), coverage will not be limited to the specific location designated as the Property.

14. Subdivider agrees to provide notice to City of any claim or loss against Subdivider that includes City or the City of Seaside as a defendant promptly after Subdivider receives written notice or obtains knowledge thereof City assumes no obligation or liability by such notice, but has the right (but not the duty) to monitor the handling of any such claim or claims if they are likely to involve City. City agrees to provide similar notice to Subdivider of any such claims it is notified of respecting the Property.

15. Subdivider agrees not to attempt to avoid its defenseand indemnity obligationsto City, and their employees, agents, officials and servants by using as a defense Subdivider's statutory immunity under workers' compensation and similar statutes.

16. Subdivider agrees to ensure that coverage provided to meet these requirements is applicable separately to each insured and that there will be no cross liability exclusions that preclude coverage for suits between Subdivider and City or between City and any other insured or Named Insured under the policy, or between City and any Party associated with City or its employees.

17. If Subdivider or any contractor or subcontractor is a Limited Liability Company, general liability coverage must apply so that the Limited Liability Company and its Managers, Members, Affiliates, and their employees are insureds.

18. Subdivider shall require General Contractor to maintain commercial general liability, and if necessary, commercial umbrella liability insurance with a limit of not less than Ten Million Dollars ($10,000,000.00) for each occurrence for at least three years following substantial completion of the work.

19. Subdivider agrees to obtain and provide to City
evidence of professional liability coverage for Architects, Engineers or other design professionals working on the Project. The limit of liability required is subject to City approval, but in no event to be less than $1 million per claim and in the aggregate, and Subdivider shall use reasonable effo11s to require and cause such professionals to maintain coverage such coverage with respect to each occurrence for at least three years following substantial completion of the work and, in the event Subdivider is unable to do so, Subdivider shall promptly inform the City of the scope of such efforts and the reasons that it was unable to do so. If Subdivider requests that the City approve a lower limit for any particular design professional Subdivider seeks to employ on the Project, City will evaluate each such request based on City's perception of liability exposure associated with the work that would be performed by that design professional.

Packet Page 330
18 20. To the extent a particular coverage or policy form or specification is not reasonably available from Subdivider's insurer or would result in an additional premium that is extraordinary or unreasonably disproportionate to the premium for the policy as a whole, then Subdivider shall provide substantially similar coverage reasonably acceptable to City for which the cost is not extraordinary or unreasonably disproportionate.

9. OWNERSHIP OF THE IMPROVEMENTS
A. Ownership of all or any category of the Improvements constructed and installed by the Subdivider pursuant to this Agreement and shown on the Map to be dedicated to the public shall vest, as applicable, in the City (or other specified governmental agency) upon acceptance of said Improvements by the City Council (or other specified governmental agency) and recordation of a Notice of Completion.

B. The Subdivider shall at all times prior to the acceptance of the Improvements by the City, give good and adequate warning to the public of each and every dangerous and defective condition caused by the construction of the Improvements and shall take all steps necessary to protect the public from such dangerous or defective conditions. The Subdivider agrees and understands that until acceptance of the Improvements by the City, each Improvement and Improvement area that is offered for dedication shall be under the charge of the Subdivider, and the Subdivider may close all or a portion of any street or area whenever necessary to protect the public during the construction of the Improvements.

10. PREPARATION AND RECORDATION OF CC&RS
A. The Subdivider shall establish a Homeowners Association for the residential areas of the Project and a Property Owner's Association for the Timeshare Components, and to pay all costs associated with the creation of the associations; B. The Subdivider shall prepare and record Covenants, Conditions, and Restrictions (CC&Rs) which obligate each homeowners association to provide for maintenance of the shared facilities, improvements, and landscaping within the boundaries of the associations in perpetuity. The CC&Rs shall be recorded concurrently with the Final Map.

The CC&Rs shall describe the homeowner’s association and the City's responsibilities and rights, and shall be subject to the approval of the City prior to recordation. The CC&Rs for each homeowners association shall require the homeowners associations to prepare and submit to the City Manager or his or her designee every three years, a copy of a capital assessment and reserve study, comparable to that required for a condominium association under state law, showing the amount of money reserved for future anticipated maintenance and replacement expenses of the Association, so as to allow the City to monitor the financial viability of the homeowner’s association and its ability to properly fund and maintain the improvements owned by that homeowners association. The CC&Rs shall include provisions that if the City determines that the association has ceased to exist, has ceased to maintain the association's property at a level acceptable to the City, as determined by the City's Public Works Director, or has failed to Packet Page 331
19 maintain the property consistent with the terms of the CC&Rs or these ProjectConditions, that the City shall have the right to fund the necessary maintenance activities through the formation of an assessment district or by the forfeiture of association funds to the City; and C. The Subdivider shall implement applicable provisions of the Mitigation Monitoring and Reporting Program.

11. DEFAULT AND BREACH BY THE SUBDIVIDER AND

REMEDIES OF THE CITY
A. Upon the occurrence of any of the following events, the Subdivider shall be deemed to be in default under this Agreement:

1. Subject to any time extensions granted in accordance with Section 4, failure to complete construction and installation of the Improvements or any of them by the completion date set forth above in the Subdivision Reference Data;

2. Failure to promptly correct or cure any defect in the Improvements or any of them during the one-year guarantee and warranty period as required by Section 3.A or failure to commence correction or cure of any such defect or failure to diligently prosecute same to completion, in each instance following receipt by Subdivider of written notice that such defect exists;

3. Subject to any time extensions granted in accordance with Section 4, failure to perform substantial construction work of the Improvements or any of them, after commencement of work on same, for a period of thirty (30) days after Subdivider's receipt of written notice thereof from the City;

4. Insolvency, appointment of a receiver, or the filing of any petition in bankruptcy, whether voluntary or involuntary, and such is not cured or discharged within a period of thirty (30) days;

5. Commencement of a foreclosure action against the
Subdivision or any portion thereof, or any conveyance by the Subdivider in lieu or in avoidance of foreclosure, within thirty (30) days after receipt by Subdivider of written notice thereof from the City; or

6. Failure to perform any other obligations in accordance with the terms and provisions of this Agreement within thirty (30) days after receipt by Subdivider of written notice thereof from the City.

B. City reserves to itself all remedies available to it at law or in equity for any breach of Subdivider's obligations under this Agreement. City shall have the right, without limitation of other rights or remedies, after written notice to Subdivider and a reasonable opportunity for Subdivider to cure any such alleged default, to draw upon or utilize any improvement security furnished hereunder to complete the Improvements or otherwise Packet Page 332
20 mitigate City's damages in the event of Subdivider's default.

C. Following Subdivider's receipt of written notice of alleged default and failure by Subdivider to promptly commence the cure of any alleged default and to diligently prosecute such cure to completion, the City may serve written notice of any such default upon the surety on any corporate surety bond furnished as improvement security hereunder, and request that said surety take over and complete the Improvements herein specified. If such surety, within ten (10) days afterservice ofsuch notice of default, does not give the City written notice of its intention to perform this Agreement, or does not commence such performance within thirty (30) days after notice to the City of such intention to perform, the City may take over the work and prosecute the same to completion, by contract or by any other method the City deems advisable, for the account and at the expense of the Subdivider and its surety.

D. Subdivider acknowledges that the Estimated Total Costs and improvement security amounts set forth herein may not reflect the actual cost of construction or installation of the Improvements, and, consequently, City's damages for Subdivider's default shall be measured by the actual cost of completing the required Improvements. If the damages incurred by the City in taking over and completing the Improvements exceeds the principal amount of the improvement security, then the Subdivider shall reimburse the City in the amount of such excess damages.

E. Following Subdivider's receipt of written notice of alleged default and failure by Subdivider to promptly commence the cure of any alleged default and to diligently prosecute such cure to completion, City may, without liability for so doing, take possession of, and utilize in completing the Improvements, such materials, appliances, plant and other property belonging to Subdivider as may be on the site of the work and necessary for the performance of the work. Subdivider hereby consents to such entry by the City and its representatives, including contractors, upon any real property in the Subdivision owned by Subdivider or by any assignee of this Agreement, in the event the City elects to maintain or complete the work on the Improvements following Subdivider's default.

F. Subdivider acknowledges and agrees that, upon approval of the Final Map for the Subdivision, City will confer substantial rights upon the Subdivider, including the right to sell, lease or finance lots within the Subdivision, and that such approval constitutes the final act necessary to permit the division of land within the Subdivision. As a result, City will be damaged to the extent of the cost of construction or installation of the Improvements upon Subdivider's failure to perform its obligations under this Agreement, which failure is not promptly remedied by sureties orby Subdivider.

G. The City's failure to take an enforcement action with respect to a default, or to declare a default or breach, shall not be construed as a waiver of that default or breach or any subsequent default or breach of the Subdivider.

H. If City sues to compel Subdivider's performance of this Agreement, or to recover damages or costs incurred in completing or maintaining the work on the Improvements, Subdivider agrees to pay all attorneys' fees and other costs and Packet Page 333
21 expenses of litigation incurred by the City in connection therewith, even if Subdivider subsequently resumes and completes the work.

12. RELATIONSHIP OF THE PARTIES
Neither Subdivider, nor any of Subdivider's contractors, employees or agents, are or shall be deemed to be, agents of the City in connection with the performance of Subdivider's obligations under this Agreement.

13. ASSIGNMENT
A. Subdivider shall not assign this Agreement, or any portion thereof without the prior written consent of the City. Any attempted or purported assignment in violation of this subparagraph A shall be null and void and shall have no force or effect.

B. The sale or other disposition of the Subdivision shall not relieve Subdivider of its obligations hereunder. If Subdivider intends to sell the Subdivision, or any portion thereof, to any other person or entity, the Subdivider may request a novation of this Agreement and a substitution of improvement security. Upon the City's approval of the novation and substitution of improvement security, the Subdivider may request a release or reduction of the improvement security furnished pursuant to this Agreement.

14. NOTICES
All notices required or provided for in this Agreement shall be in writing and delivered in person or by mail, postage prepaid, and addressed as follows:

If to the City: Thomas Korman Patel, P.E
City Engineer/Public Works Director
City of Seaside
440 Harcourt Avenue
Seaside, California 93955
If to the Subdivider: To the address set forth above in the Subdivision Reference Data, or to such other
address as may subsequently be designated in
written notice to the City.

Notice shall be effective on the date that it is delivered in person, or, if mailed, three (3) days after the date of deposit in the United States Mail.

15. ENTIRE AGREEMENT
This Agreement constitutes the entire agreement of the parties with respect to its subject matter. All modifications, amendments, or waivers of any terms of this Agreement Packet Page 334
22 shall be in writing and signed by the duly authorized representatives of thee parties. In the case of the City, the duly authorized representative, unless otherwise specified herein, shall be the City Engineer.

16. SEVERABILITY
The provisions of this Agreement are severable. If any portion of this Agreement is held invalid by a court of competent jurisdiction, the remainder of the Agreement shall remain in full force and effect.

17. INCORPORATION OF SUBDIVISION REFERENCE DATE AND

RECITALS
The Subdivision Reference Data, the Recitals and Schedule A are incorporated into this Agreement.

18. GOVERNING LAW
This Agreement shall be governed by the laws of the State of California.

18. EFFECTIVE DATE OF THE AGREEMENT
This Agreement shall be and become effective as of the date that it is executed by a duly authorized officer or employee of the City, it being the intention of the parties that the Subdivider shall first execute this Agreement and thereafter submit it to the City. The City shall insert the effective date in the Subdivision Reference Data in all counterparts of this Agreement and shall transmit a fully executed counterpart to the Subdivider.

SIGNATURES BEGIN ON NEXT PAGE
Packet Page 335
23 IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be executed by their respective officers, thereunto duly authorized, as of the dates set forth below their respective signatures.
[Note: All signatures must be
acknowledged by a notary public and
the acknowledgement must be attached.

If signed by a Corporation, the
signatures of two Corporate officers are
required, unless a resolution of the
Corporation's Board of Directors is
provided indicating that the signature of
the one signatory is sufficient to bind
the Corporation.]
"SUBDIVIDER"
Shea Homes Limited Partnership, a
California limited partnership
(Type or print exact name of person or
business entity)
By: ______________________________
(Signature of authorized officer)
Donald A. Hofer
(Type or print name or authorized officer)
Authorized Agent
__________________________________
(Title of authorized officer)
Date: _____________________________
By: ______________________________
(Signature of authorized officer
Steve Lucas
(Type or print name or authorized officer)
Authorized Agent
__________________________________
(Title of authorized officer)
- Signatures continue on next page -
Packet Page 336
24 “CITY”

CITY OF SEASIDE

CRAIG MALIN

CITY MANAGER
ATTEST:
________________________ (SEAL)

DOMINIQUE DAVIS

CITY CLERK
APPROVED AS TO FORM:

SHERI DAMON

CITY ATTORNEY
Packet Page 337
25 [This page for acknowledgements]
Packet Page 338
26 FINAL TRACT MAP
ENCLAVE PHASE 4
Schedule A
Categories of Improvements Estimated
Total Cost
Subtotals Amount of
Performance
Security
Amount of
Payment
Security

GENERAL JIM MOORE BLVD,

STREET WORK
$82,570
PRIVATE STREET WORK $826,890
PRIVATE STORM DRAIN $819,760
CONTIGENCY (10%) $149,173
CONSTRUCTION SUBTOTAL $1,491,726
CONTIGENCY (10%) $172,922
TOTAL IMPROVEMENT COST $1,903,000 $1,903,000 $1,903,000

MISCELANEOUS
MONUMENTATION (included)
* Engineer’s bond estimate attached
Packet Page 339
27 CITY OF SEASIDE

FAITHFUL PERFORMANCE BOND
The Enclave, Phase 4
(Name or Tract Number of Subdivision)
KNOW ALL MEN BY THESE PRESENTS:

WHEREAS, Shea Homes, Limited Partnership ,
(hereinafter designated as "Principal") has executed a Subdivision Improvement Agreement ("Agreement" herein) with the City of Seaside, a municipal corporation ("City" herein), whereby Principal agrees to construct, install, complete and guarantee for one year after acceptance thereof certain designated public improvements generally identified as follows:

The Enclave Phase 4 entrance road at General Jim Moore Blvd, Private Street Work, Private Storm Drain Work, and Monumentation; and
WHEREAS, said Agreement is incorporated herein by this reference; and WHEREAS, said Principal is required under the terms of said Agreement to furnish a corporate surety bond or other approved improvement security to guarantee the faithful performance of said Agreement;
NOW, THEREFORE, the Principal designated above, and as Surety, are held and firmly bound unto the City in the penal sum of One Million, Nine Hundred and Three Thousand Dollars ($1,903,000) lawful money of the United States, for the payment of which we bind ourselves, our heirs, successors, executors and administrators, jointly and severally, firmly by these presents.

The condition of this obligation is such that the obligation shall become null and void if the abovebounded Principal, his or its heirs, executors, administrators,successors, or assigns, shall in all things stand to, abide by, well and truly keep and perform the covenants, conditions and provisions in said Agreement and any modification thereof made as therein provided, on his or their part, to be kept and performed at the time and in the manner therein specified, and in all respects according to their true intent and meaning, and shall indemnify and save harmless the City, its officers, agents and employees, as therein stipulated; otherwise, this obligation shall be and remain in fullforce and effect.

As a part of the obligation secured hereby, and in addition to the face amount specified, costs and reasonable expenses and fees shall be included, including reasonable attorneys' fees, incurred by the City in successfully enforcing the obligation, all to be taxed as costs and included in any judgment rendered.

The Surety hereby stipulates and agrees that no change, extension of time, alteration or addition to the terms of the Agreement, the work to be performed thereunder, or the Improvement Plans and related specifications accompanying the Agreement shall in any manner Packet Page 340
28 affect its obligations on this bond. The Surety hereby waives notice of any such chm.1ge, extension of time, alteration or addition to the terms ofthe Agreement, the work, or the Improvement Plans and related specifications.

IN WITNESS WHEREOF, this instrument has been duly executed by the abovenamed Principal and Surety as of the date or dates set forth below the signatures of their authorized officers.

Note: All signatures must be acknowledged
before a notary public. Attach
appropriate acknowledgment.
"PRINCIPAL"
(Type name of Principal)
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)

(Title of officer)
Date: __________________________
Packet Page 341
29 "SURETY"
(Type name of Surety
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)

(Title of officer)
Date: __________________________
APPROVED:

City Attorney
Packet Page 342
30 CITY OF SEASIDE

PAYMENT BOND
The Enclave, Phase 4
(Name or Tract Number of Subdivision)
KNOW ALL MEN BY THESE PRESENTS:

WHEREAS, Shea Homes, Limited Partnership ,
(hereinafter designated as "Principal") has executed a Subdivision Improvement Agreement ("Agreement" herein) with the City of Seaside, a municipal corporation ("City" herein), whereby Principal agrees to construct, install and complete certain designated public improvements generally identified as follows:

The Enclave Phase 4 entrance road at General Jim Moore Blvd, Private Street Work, Private Storm Drain Work, and Monumentation; and
WHEREAS, said Agreement is incorporated herein by this reference; and WHEREAS, said Principal is required under the terms of said Agreement, before entering upon the performance of the work, to file with the City a good sufficient payment bond, or other approved security, to secure the claims to which reference is made in Title 15 (commencing with Section 3082) of Part 4 of Division 3 of the California Civil Code and in Government Code Section 66497; NOW, THEREFORE, the Principal designated above, and __________________, as Surety, are held firmly bound unto the City and all contractors, subcontractors, laborers, materialmen and other persons employed in the performance of said agreement and referred to in the abovereferenced Civil Code and Government Code in the sum of One Million, Nine Hundred and Three Thousand Dollars ($1,903,000) for materials furnished or labor thereon of any kind, or for amounts due under the Unemployment Insurance Act with respect to such work or labor; that said Surety will pay the same in an amount not exceeding the amount hereinabove set forth; and in case suit is brought upon this bond, will pay, in addition to the face amount thereof, costs and reasonable expenses and fees, including reasonable attorneys' fees, incurred by the City in successfully enforcing such obligation, to be awarded and fixed by the court, and to be taxed as costs and to be included in the judgment therein rendered.

It is hereby expressly stipulated and agreed that this bond shall inure to the benefit of any and all persons, companies and corporations entitled to file claims under Title 15 (commencing with Section 3082) of Part 4 of Division 3 of the Civil Code, and under Government Code Section 66497, so as to give a right of action to them or their assigns in any suit brought upon this bond.

Should the condition of this bond be fully performed, then this obligation shall become null and void, otherwise it shall be and remain in full force and effect.

Packet Page 343
31 The Surety hereby stipulates and agrees that no change, extension of time, alteration or addition to the terms of said Agreement or the Improvement Plans or related specifications accompanying the same shall in any manner affect its obligations on this bond, and it does hereby waive notice of any such change, extension, alteration or addition.

The Surety hereby stipulates and agrees that no change, extension of time, alteration or addition to the terms of said Agreement or the Improvement Plans or related specifications accompanying the same shall in any manner affect its obligations on this bond, and it does hereby waive notice of any such change, extension, alteration or addition.

IN WITNESS WHEREOF, this instrument has been duly executed by the abovenamed Principal and Surety as of the date or dates set forth below the signatures of their authorized officers.

Note: All signatures must be acknowledged
before a notary public. Attach
appropriate acknowledgment.
"PRINCIPAL"
(Type name of Principal)
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)

(Title of officer)
Date: __________________________
Packet Page 344
32 "SURETY"
(Type name of Surety
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)

(Title of officer)
Date: __________________________
APPROVED:

City Attorney
Packet Page 345
33 CITY OF SEASIDE

WARRANTY BOND
(Name or Tract Number of Subdivision)
KNOW ALL MEN BY THESE PRESENTS:

WHEREAS, Shea Homes, Limited Partnership ,
(hereinafter designated as "Principal") has executed a Subdivision Improvement Agreement ("Agreement" herein) with the City of Seaside, a municipal corporation ("City" herein), whereby Principal agrees to construct, install and complete certain designated public improvements generally identified as follows:

The Enclave Phase 4 entrance road at General Jim Moore Blvd, Private Street Work, Private Storm Drain Work, and Monumentation; and
WHEREAS, said Agreement is incorporated herein by this reference; and WHEREAS, said Principal is required under the terms of said Agreement, before entering upon the performance of the work, to file with the City a good sufficient warranty bond, or other approved security, to guarantee and warrant the work of Improvements for a period of one year following completion and acceptance thereof against any defective work or labor done, or defective materials furnished and provided by Government Code Section 66499.3 (d); NOW, THEREFORE, the Principal designated above, and __________________, as Surety, are held firmly bound unto the City and all contractors, subcontractors, laborers, materialmen and other persons employed in the performance of said Agreement and referred to in said Government Code in the sum of One Hundred and Ninety Thousand, Three-Hundred Dollars ($190,300), to guarantee and warrant the work of the Improvements against any defective work or labor done, or defective materials furnished; that said Surety will pay the same in an amount not exceeding the amount hereinabove set forth; and in case suit is brought upon this bond, will pay, in addition to the face amount thereof, costs and reasonable expenses and fees, including reasonable attorneys' fees, incurred by the City in successfully enforcing such obligation, to be awarded and fixed by the court, and to be taxed as costs and to be included in the judgment therein rendered.

Should the condition of this bond be fully performed, then this obligations shall become null and void, otherwise it shall be and remain in full force and effect.

The Surety hereby stipulates and agrees that no change, extension of time,alteration or addition to the terms of said Agreement or the Improvement Plans or related specifications accompanying the same shall in any manner affect its obligations on this bond, and it does hereby waive notice of any such change, extension, alteration or addition.

Packet Page 346
34 IN WITNESS WHEREOF, this instrument has been duly executed by the abovenamed Principal and Surety as of the date or dates set forth below the signatures of their authorized officers.

Note: All signatures must be acknowledged
before a notary public. Attach
appropriate acknowledgment.
"PRINCIPAL"
(Type name of Principal)
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)
(Title of officer)
Date: __________________________
Packet Page 347
35 "SURETY"
(Type name of Surety
(Street Address)
(City) (State) (Zip)
By:
(Signature of authorized officer)

(Title of officer)
Date: __________________________
APPROVED:

City Attorney
Packet Page 348
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA

OWNER'S ACKNOWLEDGEMENT

OWNER'S STATEMENT
NOTES:
·
·
·
–
“ – –

OWNER'S ACKNOWLEDGEMENT
Packet Page 349

CITY ENGINEER & SURVEYOR'S STATEMENT
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA

SURVEYOR'S STATEMENT

STATEMENT OF SECRETARY OF

THE PLANNING COMMISSION

STATEMENT OF CITY CLERK

COUNTY RECORDER'S STATEMENT
Packet Page 350
4 5
6 7

BASIS OF BEARINGS

BASIS OF BEARINGS
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA

I N E E
S

ON W E N
I T H
S
G
R

REFERENCES
NOTES

DETAIL A
SCALE 1" = 30'
LEGEND
7 Packet Page 351
69 68
66 67 BAY VIEW DRIVE
BAY VIEW COURT PARCEL 4-S.1
PARCEL 4-S.2

PARCEL A
70 BAY VIEW LANE

LEGEND NOTES

BASIS OF BEARINGS

CURVE TABLE
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA
SEE SHEET 5
E
I N
E
S O N
N E W
I T H
S
G
R
Packet Page 352
75 74 73 72 71
70 95
94 BAY VIEW DRIVE
76 85
86 93
PARCEL 4-S.3

LEGEND NOTES

BASIS OF BEARINGS

CURVE TABLE
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA
SEE SHEET 7

I N E E

S O N W E N
I T H
S
G
R SEE SHEET 6 SEE SHEET 4
Packet Page 353
81 80
79 78 77 76
88 87
84 83
82 85

PARCEL B

BAY VIEW DRIVE
PARCEL 4-S.3
PARCEL C89
86 75

BAY VIEW
LOOP

NOTES LEGEND

BASIS OF BEARINGS

CURVE TABLE
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA
SEE SHEET 7
SEE SHEET 7

I N E E

S O N W E N
I T H
S
G
R SEE SHEET 5
Packet Page 354
93 92
91 90
89 86

PARCEL C

BAY VIEW LOOP

BAY VIEW DRIVE
75 74
95 94
85 PARCEL 4-S.3
88 BASIS OF BEARINGS
NOTES
LEGEND
PHASE 4

THE ENCLAVE
TRACT NO. _______

WHITSON ENGINEERS
6 HARRIS COURT, MONTEREY CALIFORNIA
SEE SHEET 5

I N E E

S O N W E N
I T H
S
G
R
SEE SHEET 6
LOT 91/92 CORNER DETAIL
Packet Page 355

CITY OF SEASIDE

STAFF REPORT
Item No.: 9.I.

TO: City Council
FROM: Craig Malin, Interim City Manager
BY: Andrew Myrick, Economic Development & Community Planning Manager DATE: February 6, 2025
SUBJECT: ADOPT A RESOLUTION TO MODIFY THE FEE FOR WATER

RELEASE PERMITS FOR ACCESSORY DWELLING UNITS TO BE

NO CHARGE

RECOMMENDATION
Adopt a resolution to set the amount of water permit fees to no charge.

BACKGROUND
Water is a scarce resource in the City of Seaside and its surrounding area. As such, the City of Seaside has been provided a limited allocation of water by the Monterey Peninsula Water Management District (MPWMD). The City may allocate this water to development projects within the City of Seaside at its discretion. In 1995 the City of Seaside created a Water Allocation Program to manage the City's water allocation. This Water Allocation Program allocates water to categories of land use development in order to ensure that the remaining water supplies are used to support development that will have the greatest community impact. For residential projects, the MPWMD calculates water demand based upon the number of fixture units (ie toilets, sinks, bathtubs, etc) as defined by formulas developed by the District.