3.28 "Paper Products" include, but are not limited to, paper janitorial supplies, cartons, wrapping, packaging, file folders, hanging files, corrugated boxes, tissue, and toweling;
3.29 "Post-consumer Material" means a finished material which would normally be disposed of as a solid waste, having reached its intended end-use and completed its life cycle as a consumer item, and does not include manufacturing or converting wastes.
3.30 "Pre-consumer Material" means material or by-products generated after manufacture of a product is completed but before the product reaches the end-use consumer. Preconsumer material does not include mill and manufacturing trim, scrap, or broke which is DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 242
generated at a manufacturing site and commonly reused on-site in the same or another manufacturing process.
3.31 "Printing and Writing Papers" include, but are not limited to, copy, xerographic, watermark, cotton fiber, offset, forms, computer printout paper, white wove envelopes, manila envelopes, book paper, note pads, writing tablets, newsprint, and other uncoated writing papers, posters, index cards, calendars, brochures, reports, magazines, and publications;
3.32 "Postconsumer Content" means any product which has served its intended use by a business or a consumer, which has been disposed and subsequently separated from solid waste for use as a constituent in a new product.
3.33 "Procurement of Recovered Organic Waste Products" shall mean purchase or acquisition (e.g., free delivery or free distribution from a hauler or other entity via a written agreement or contract), and end use by the Jurisdiction or others. The Jurisdiction's Annual Recovered Organic Waste Product Procurement Target can be fulfilled directly by the Jurisdiction or by Direct Service Providers through written contracts or agreements for Procurement of Recovered Organic Waste Products at the Jurisdiction's behest.
3.34 "Post-manufacture Content" means, waste that is created by a manufacturing process, and that is subsequently only used as a constituent in another manufacturing process.
3.35 "Recovered Material" means fragments of products or finished products of a manufacturing process, which has converted a resource into a commodity of real economic value, and includes pre-consumer and post-consumer material but does not include excess resources of the manufacturing process.
3.36 "Recovered Organic Waste Products" means products made from California, landfilldiverted recovered Organic Waste processed at a permitted or otherwise authorized operation or facility, or as otherwise defined in 14 CCR Section 18982(a)(60). Products that can be used to meet the Annual Recovered Organic Waste Product Procurement Target shall include Compost, SB 1383 Eligible Mulch, Renewable Gas from an in-vessel digestion facility, and Electricity Procured from Biomass Conversion as described herein and provided that such products meet requirements of 14 CCR, Division 7, Chapter 12, Article 12.
3.37 "Recordkeeping Designee" means the public employee appointed by the Jurisdiction Manager or their designee to track procurement and maintain records of Recovered Organic Waste Product procurement efforts both by the Jurisdiction and others, if applicable, as required by 14 CCR, Division 7, Chapter 12, Articles 12 and 13. In Sonoma County, Zero Waste Sonoma will be considered the Recordkeeping Designee.
3.38 "Recyclability" means that the Paper Products and Printing and Writing Paper offered or sold to the Jurisdiction are eligible to be labeled with an unqualified recyclable label as defined in 16 Code of Federal Regulations Section 260.12 (2013).
3.39 "Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper" means such products that consist of at least thirty percent (30%), by fiber weight, postconsumer fiber, consistent with the requirements of Sections 22150 to 22154 and Sections 12200 and 12209 of the Public Contract Code, and as amended.
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3.40 Recycled Content Standard" means the minimum level of recovered material and/or postconsumer material necessary for products to qualify as "recycled products."
3.41 "Recycling" means using waste as material to manufacture a new product. Recycling involves altering the physical form of an object or material and making a new object from the altered material.
3.42 "Renewable Gas" means gas derived from Organic Waste that has been diverted from a landfill and processed at an in-vessel digestion facility that is permitted or otherwise authorized by 14 CCR to recover Organic Waste.
3.43 "Reuse" means using an object or material again, either for its original purpose or for a similar purpose, without significantly altering the physical or chemical form of the object or material.
3.44 "Remanufactured Product" means any product diverted from the supply of discarded materials by refurbishing and marketing said product without substantial change to its original form.
3.45 "Reused Product" means any product designed to be used many times for the same or other purposes without additional processing except for specific requirements such as cleaning, painting or minor repairs.
3.46 "Russian River Friendly Landscaping" means working with the natural ecosystems of the Russian River region to foster soil health, to reduce runoff and pollution, prevent and reuse plant waste, and conserve water and other natural resources. The Russian RiverFriendly Landscape Guidelines are a revision of the Bay-Friendly Landscape Guidelines by the Russian River Watershed Association (RRWA), originally published by StopWaste.Org.
3.47 "Source Reduction" Section 40196 of the California Public Resources Code defines source reduction as any action which causes a net reduction in the generation of solid waste. "Source Reduction" includes, but is not limited to, reducing the use of nonrecyclable materials, replacing disposable materials and products with reusable materials and products, reducing packaging, reducing the amount of yard wastes generated, establishing garbage rate structures with incentives to reduce the amount of wastes that generators produce, and increasing the efficiency of the use of paper, cardboard, glass, metal, plastic, and other materials.
3.48 "SB 1383" means Senate Bill 1383 of 2016 approved by the Governor on September 19, 2016, which added Sections 39730.5, 39730.6, 39730.7, and 39730.8 to the Health and Safety Code, and added Chapter 13.1 (commencing with Section 42652) to Part 3 of Division 30 of the Public Resources Code, establishing methane emissions reduction targets in a statewide effort to reduce emissions of short-lived climate pollutants, as amended, supplemented, superseded, and replaced from time to time.
3.49 "SB 1383 Regulations" or "SB 1383 Regulatory" means or refers to, for the purposes of this policy, the Short-Lived Climate Pollutants (SLCP): Organic Waste Reductions regulations developed by CalRecycle and adopted in 2020 that created Chapter 12 of 14 CCR, Division 7 and amended portions of regulations of 14 CCR and 27 CCR.
3.50 "State" means the State of California.
3.51 "Water-Saving Products" are those that are in the upper 25% of water conservation for all DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 244
similar products, or at least 10% more water-conserving than the minimum level that meets the Federal standards.
3.52 "WaterSense" means a partnership program by the U.S. Environmental Protection Agency. Independent, third-party licensed certifying bodies certify that products meet EPA criteria for water efficiency and performance by following testing and certification protocols specific to each product category. Products that are certified to meet EPA specifications are allowed to bear the WaterSense label.
4 STRATEGIES FOR IMPLEMENTATION
4.1 Source Reduction
4.1.1 Institute practices that reduce waste, encourage reuse, and result in the purchase of fewer products.
4.1.2 Purchase remanufactured products such as toner cartridges, tires, furniture, equipment and automotive parts.
4.1.3 Consider short-term and long-term costs in comparing product alternatives. This includes evaluation of total costs expected during the time a product is owned, including, but not limited to, acquisition, extended warranties, operation, supplies, maintenance and replacement parts, disposal costs and expected lifetime compared to other alternatives.
4.1.4 Purchase products that are durable, long lasting, reusable or refillable and avoid purchasing one-time use or disposable products.
4.1.5 Request vendors eliminate packaging or use the minimum amount necessary for product protection. Vendors shall be encouraged to take back packaging for reuse.
A vendor's willingness to take back packaging will be used as part of the consideration in the procurement process.
4.1.6 Specify a preference for packaging that is reusable, recyclable, or compostable, when suitable uses and programs exist.
4.1.7 Encourage vendors to take back and reuse pallets and other shipping materials.
4.1.8 Encourage suppliers of electronic equipment, including but not limited to computers, monitors, printers, and copiers, to take back equipment for reuse or environmentally sound recycling when discarding or replacing such equipment, whenever possible.
Suppliers will be required to state their take-back, reuse or recycling programs during the procurement process.
4.1.9 Consider provisions in contracts with suppliers of non-electronic equipment that require suppliers to take back equipment for reuse or environmentally sound recycling when discarding or displacing such equipment, whenever possible.
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Suppliers will be required to state their take back, reuse or recycling programs during the procurement process.
4.1.10 Promote electronic distribution of documents rather than printing or copying.
4.1.11 When producing paper documents, print and copy all documents on both sides to reduce the use and purchase of paper. Printers and copiers shall be set to default to duplex.
4.1.12 Ensure all imaging equipment is installed with energy and resource-efficient settings set as default.
4.1.13 Reduce the number and type of equipment needed to perform office functions to save energy and reduce purchasing and maintenance costs. Eliminate desktop printers, redundant network printers and reduce the number of fax machines leased or owned. Consider lease or purchase of multi-function devices.
4.2 Recycled Content Products (SB 1383 Model Language for Jurisdiction Compliance)
4.2.1 Requirements for Agency and Jurisdiction Departments
4.2.1.1 Option 1: Comparable or more favorable pricing: If fitness and quality of Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper are equal to that of non-recycled items, all departments and divisions of Jurisdiction shall purchase Recycled-Content Paper Products and RecycledContent Printing and Writing Paper that consists of at least thirty percent (30%), by fiber weight, postconsumer fiber, whenever available at the same or a lesser total cost than non-recycled items.
4.2.1.2 Option 2: Price preference: If fitness and quality of Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper are equal to that of non-recycled items, all departments and divisions of Jurisdiction shall purchase Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper that consists of at least thirty percent (30%), by fiber weight, postconsumer fiber, whenever the total cost is the same or a lesser total cost than non-recycled items or whenever the total cost is no more than _ percent (_%) of the total cost for the non-recycled items.
4.2.1.3 Option 3: No price preference: If fitness and quality of Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper are equal to that of non-recycled items, all departments and divisions of Jurisdiction shall purchase Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper (rather than non-recycled items) that consists of at least thirty percent (30%), by fiber weight, postconsumer fiber, consistent with the requirements of the Public Contract Code, Sections 22150 through 22154 and Sections 12200 and 12209, as amended.
4.2.2All Paper Products and Printing and Writing Paper shall be eligible to be labeledwith an unqualified recyclable label as defined.Provide records to Zero Waste Sonoma of all Paper Products and Printing and Writing Paper purchases within thirty (30) days of the purchase (both recycled content and non-recycled content, if any is purchased) made by a division or department or employee of the Jurisdiction.
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Records shall include a copy of the invoice or other documentation of purchase, written certifications, vendor name, purchaser name, quantity purchased, date purchased, and recycled content (including products that contain none), and if nonRecycled-Content Paper Products and/or non-Recycled-Content Printing and Writing Paper are provided, include a description of why Recycled-Content Paper Products and/or Recycled-Content Printing and Writing Paper were not provided.
4.3 Requirements for Vendors
4.3.1 All vendors that provide Paper Products (including janitorial Paper Products) and Printing and Writing Paper to Jurisdiction shall:
4.3.1.1 Provide Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper that consists of at least thirty percent (30%), by fiber weight, postconsumer fiber, if fitness and quality are equal to that of non-recycled item.
4.3.1.2 Only provide Paper Products and Printing and Writing Papers that meet Federal Trade Commission Recyclability standard as defined in Title 16 Code of Federal Regulations Section 260.12 (2013).
4.3.1.3 Certify in writing, under penalty of perjury, the minimum percentage of postconsumer material in the Paper Products and Printing and Writing Paper offered or sold to the Jurisdiction. This certification requirement may be waived if the percentage of postconsumer material in the Paper Products, Printing and Writing Paper, or both can be verified by a product label, catalog, invoice, or a manufacturer or vendor internet website.
4.3.1.4 Certify in writing, under penalty of perjury, that the Paper Products and Printing and Writing Paper offered or sold to the Jurisdiction is eligible to be labeled with an unqualified recyclable label as defined
4.3.1.5 Provide records to Zero Waste Sonoma of all Paper Products and Printing and Writing Paper purchased from the vendor within thirty (30) days of the purchase (both recycled-content and non-recycled content, if any is purchased) made by a division or department or employee of the Jurisdiction. Records shall include a copy of the invoice or other documentation of purchase, written certifications as required in Section 4.2.A.3-4 for recycled-content purchases, purchaser name, quantity purchased, date purchased, and recycled content (including products that contain none), and if non-Recycled-Content Paper Products and/or nonRecycled-Content Printing and Writing Paper are provided, include a description of why Recycled-Content Paper Products and/or Recycled-Content Printing and Writing Paper were not provided.
4.3.2 All vendors providing printing services to the Jurisdiction via a printing contract or written agreement, shall use Printing and Writing Paper that consists of at least thirty percent (30%), by fiber weight, postconsumer fiber.
4.4 Recovered Organic Waste Product Procurement
4.4.1 Procurement Target
4.4.1.1 City will annually procure for use or giveaway a quantity of Recovered Organic Waste Products that meets or exceeds its Annual Recovered OrganicWaste Product Procurement Target.
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4.4.1.2 To be eligible to meet the Annual Recovered Organic Waste Product Procurement Target, products that may be procured include the following SB 1383 eligible Compost, SB 1383 eligible Mulch, Renewable Gas (in the form of transportation fuel, electricity, or heat), and Electricity Procured from Biomass Conversion.
4.4.2 Requirements for City Departments
4.4.2.1 Compost and SB 1383 Eligible Mulch procurement. Divisions and departments responsible for landscaping maintenance, renovation, or construction shall:
4.4.2.1.1 Use Compost and SB 1383 Eligible Mulch produced from recovered Organic Waste, as defined in Section 2.8 and 2.R of this Policy, for landscaping maintenance, renovation, or construction, as practicable, whenever available, and capable of meeting quality standards and criteria specified. SB 1383 Eligible Mulch used for land application must meet or exceed the physical contamination, maximum metal concentration and pathogen density standards specified in 14 CCR Section 17852(a)(24.5)(A)(1) through (3).
4.4.2.1.2 When Jurisdiction uses Compost and SB 1383 Eligible Mulch and the applications are subject to the Jurisdiction's Water Efficient Landscaping Ordinance (WELO), pursuant to Jurisdiction Code Section , comply with one of the following, whichever is more stringent, (i) the Jurisdiction's WELO, Jurisdiction Code Section_, if more stringent than the State's Model Water Efficient Landscape Ordinance (MWELO), or (ii) Sections 492.6 (a)(3)(B), (C), (D), and (G) of the State's Model Water Efficient Landscape Ordinance, Title 23, Division 2, Chapter 2.7 of the CCR, as amended September 15, 2015, which requires the submittal of a landscape design plan with a "Soil Preparation, Mulch, and Amendments Section" to include the following: Guidance: Jurisdictions may, at their option, choose to establish and enforce water efficient landscaping requirements that are more stringent than required by SB 1383 regulations, including enforcement of updates to the MWELO provided that any updated MWELO requirements are more stringent than the September 15, 2015 MWELO requirements identified in the MWELO sections listed above.
4.4.2.1.3 For landscape installations, Compost at a rate of a minimum of 4 cubic yards per 1,000 square feet of permeable area shall be incorporated to a depth of six (6) inches into the soil. Soils with greater than six percent (6%) organic matter in the top six (6) inches of soil are exempt from adding Compost and tilling.
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4.4.2.1.4 Apply a minimum three- (3-) inch layer of mulch on all exposed soil surfaces of planting areas except in turf areas, creeping or rooting groundcovers, or direct seeding applications where mulch is contraindicated. To provide habitat for beneficial insects and other wildlife, leave up to five percent (5%) of the landscape area without mulch. Designated insect habitat must be included in the landscape design plan as such.
4.4.2.1.5 Procure mulch materials made from recycled or post-consumer materials rather than inorganic materials or virgin forest products unless the recycled post-consumer organic products are not locally available.
Organic mulches are not required where prohibited by local Fuel Modification Plan Guidelines or other applicable local ordinances.
4.4.2.1.6 For all mulch that is land applied, procure SB 1383 Eligible Mulch that meets or exceeds the physical contamination, maximum metal concentration, and pathogen density standards for land applications. The mulch must also be produced at a permitted composting facility, transfer station, or landfill. The procured mulch cannot be from a chipping and grinding operation, as specified in 12 CCR Section 18993.1 (f)(4).
4.4.2.1.7 Keep records, including invoices or proof of Recovered Organic Waste Product procurement (either through purchase or acquisition), and submit records to Zero Waste Sonoma, upon completion of project.
Records shall include general procurement records, including:
4.4.2.1.8 General description of how and where the product was used and applied, if applicable;
4.4.2.1.9 Source of product, including name, physical location, and contact information for each entity, operation, or facility from whom the Recovered Organic Waste Products were procured;
4.4.2.1.10 Type of product;
4.4.2.1.11 Quantity of each product; and,
4.4.2.1.12 Invoice or other record demonstrating purchase or procurement.
4.4.2.2 For Compost and SB 1383 Eligible Mulch provided to residents through giveaway events or other types of distribution methods, keep records of the Compost and SB 1383 Eligible Mulch provided to residents. Records shall be maintained and submitted to Zero Waste Sonoma in accordance with the requirements specified in Section 3.2.A.3.
4.4.2.3 For procurement of SB 1383 Eligible Mulch, maintain an updated copy of the ordinance or enforceable mechanism(s) requiring that the mulch procured by the Jurisdiction or Direct Service Provider meets the land application standards specified, as it may be amended from time to time, as currently reflected in Municipal Code Section 13.16.022.
4.4.2.4 When Procurement of Recovered Organic Waste Products occurs through a Direct Service Provider, enter into a written contract or agreement or execute a purchase order with enforceable provisions that includes: (i) definitions and DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 249
specifications for SB 1383 Eligible Mulch, Compost, Renewable Gas, and/or Electricity Procured from Biomass Conversion; and, (ii) an enforcement mechanism (e.g., termination, liquidated damages) in the event the Direct Service Provider is not compliant with the requirements.
4.4.3 Requirements for Direct Service Providers
4.4.3.1 Direct Service Providers of landscaping maintenance, renovation, and construction shall:
4.4.3.1.1 Use Compost and SB 1383 Eligible Mulch, as practicable, produced from recovered Organic Waste, as defined in Section 2.8 and 2.R of this Policy, for all landscaping renovations, construction, or maintenance performed for the Jurisdiction, whenever available, and capable of meeting quality standards and criteria specified. SB 1383 Eligible Mulch used for land application shall comply with 14 CCR, Division 7, Chapter 12, Article 12 and must meet or exceed the physical contamination, maximum metal concentration and pathogen density standards specified in 14 CCR Section 17852(a)(24.5)(A)(1) through (3).
4.4.3.1.2 If Direct Service Provide is subject to the City’s WELO, comply with the State’s MWELO as required under Municipal Code Section 15.26.010
4.4.3.1.3 For landscape installations, Compost at a rate of a minimum of 4 cubic yards per 1,000 square feet of permeable area shall be incorporated to a depth of six (6) inches into the soil. Soils with greater than six percent (6%) organic matter in the top six (6) inches of soil are exempt from adding Compost and tilling.
4.4.3.1.4 Apply a minimum three- (3-) inch layer of mulch on all exposed soil surfaces of planting areas except in turf areas, creeping or rooting groundcovers, or direct seeding applications where mulch is contraindicated. To provide habitat for beneficial insects and other wildlife, leave up to five percent (5%) of the landscape area without mulch. Designated insect habitat must be included in the landscape design plan as such.
4.4.3.1.5 Procure organic mulch materials made from recycled or postconsumer materials rather than inorganic materials or virgin forest products unless the recycled post-consumer organic products are not locally available. Organic mulches are not required where prohibited by applicable local ordinances.
4.4.3.1.6 For all mulch that is land applied, procure SB 1383 Eligible Mulch that meets or exceeds the physical contamination, maximum metal concentration, and pathogen density standards for land applications specified.
4.4.3.1.7 Keep and provide records of Procurement of Recovered Organic Waste Products (either through purchase or acquisition) to Recordkeeping Designee, upon completion of projects. Information to be provided shall include general description of how and where the product was used and if applicable, applied; source of product, including name, physical location, and contact information for each entity, operation, or facility from whom the Recovered Organic Waste Products were DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 250
procured, type of product, quantity of each product; and invoice or other record demonstrating purchase or procurement.
4.4.3.2 Direct Service Provider of Organic Waste collection services shall:
4.4.3.2.1 Provide a specified quantity of Compost or SB 1383 Eligible Mulch to City and its customers via periodic "giveaways" as specified in a franchise agreement or other agreement.
4.4.3.2.2 Keep and provide records to the City including the following dates provided, source of product including name, physical location and contact information for each entity, operation or facility from whom the Recovered Organic Waste Products were procured, type of product, quantity provided; and invoice or other record or documentation demonstrating purchase, procurement, or transfer of material to giveaway location.
4.5 Energy Efficient and Water Saving Products
4.5.1 Purchase energy-efficient equipment with the most up-to-date energy efficiency functions. This includes, but is not limited to, high efficiency space heating systems and high efficiency space cooling equipment.
4.5.2 Replace inefficient interior lighting with energy-efficient equipment.
4.5.3 Replace inefficient exterior lighting, street lighting and traffic signal lights with energy-efficient equipment. Minimize exterior lighting where possible to avoid unnecessary lighting of architectural and landscape features while providing adequate illumination for safety and accessibility.
4.5.4 Purchase U.S. EPA Energy Star certified products when available. When Energy Star labels are not available, choose energy-efficient products that are in the upper 25% of energy efficiency as designated by the Federal Energy Management Program.
4.5.5 Purchase U.S. EPA WaterSense labeled water-saving products when available.
This includes, but is not limited to, high-performance fixtures like toilets, low-flow faucets and aerators, and upgraded irrigation systems.
4.6 Green Building Products and Practices
4.6.1 Consider Green Building practices for design, construction, and operation as described in the CalGreen, LEED, local requirements and other current Green Building best practices for all building and renovations undertaken.
4.6.2 In accordance with California Public Contract Code, Sec. 10409, purchase rerefined lubricating and industrial oil for use in its vehicles and other equipment, as long as it is certified by the American Petroleum Institute (API) as appropriate for use in such equipment. This section does not preclude the purchase of virgin-oil products for exclusive use in vehicles whose warranties expressly prohibit the use of products containing recycled oil.
4.6.3 When specifying asphalt, concrete, aggregate base or portland cement concrete for DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 251
construction projects, use recycled, reusable or reground materials.
4.6.4 Specify and purchase recycled content traffic control products, including signs, cones, parking stops, delineators, channelizers and barricades.
4.7 Landscaping Products and Practices
4.7.1 Employ Russian River Friendly Landscaping or sustainable landscape management techniques for all landscape renovations, construction and maintenance, including workers and contractors providing landscaping services, including, but not limited to, integrated pest management, grasscycling, drip irrigation, computerized central irrigation linked with the local weather station, composting, and procurement and use of mulch and compost that give preference to those produced from regionally generated plant debris and/or food scrap programs.
4.7.2 Choose a Russian River-Friendly Qualified Landscape Professional for landscape design and maintenance services. Training and qualifications shall include landscaping locally, landscaping for less to the landfill, nurturing the soil, conserving water, conserving energy, protecting water and air quality, and creating wildlife habitat.
4.7.3 Select plants to minimize waste by choosing species for purchase that are appropriate to the microclimate, species that can grow to their natural size in the space allotted them, and perennials rather than annuals for color. Native and drought-tolerant plants that require no or minimal watering once established are preferred.
4.7.4 Hardscapes and landscape structures constructed of recycled content materials are encouraged. Limit the amount of impervious surfaces in the landscape. Permeable substitutes, such as permeable asphalt or pavers, are encouraged for walkways, patios and driveways.
4.8 Household Hazardous Waste and Pollution Prevention Products and Practices
4.8.1 Manage pest problems through prevention and physical, mechanical and biological controls when contractors maintain buildings and landscapes. Either adopt and implement an Organic Pest Management (OPM) policy and practices or adopt andimplement an Integrated Pest Management (1PM) policy and practices using the least toxic pest control as a last resort. Anticoagulant rodenticides shall never be used.
4.8.2 Use products with the lowest amount of volatile organic compounds (VOCs), highest recycled or reused content, low or no formaldehyde and no halogenated organic flame retardants when purchasing building maintenance materials such as paint,. carpeting, adhesives, furniture and casework.
4.8.3 Purchase or require janitorial contractors to supply industrial and institutional cleaning products that meet Green Seal, EPA Safer Choice, or UL/Ecologo certification standards for environmental preferability and performance.
4.8.4 Purchase, or require janitorial contractors to supply, vacuum cleaners that meet the requirements of the Carpet and Rug Institute Green Label/Seal of Approval Program for soil removal, dust containment and carpet fiber retention for indoor air quality DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 252
protection and performance cleaning standards. Other janitorial cleaning equipment should be capable of capturing fine particulates, removing sufficient moisture so as to dry within 24 hours, operate with a sound level less than 70dBA, and use highefficiency, low-emissions engines.
4.8.5 Purchase paper, paper products, and janitorial paper products that are unbleached or are processed without chlorine or chlorine derivatives.
4.8.6 Prohibit the purchase of products that use polyvinyl chloride (PVC) such as, but not limited to, furniture and flooring.
4.8.7 Prohibit the purchase of food service ware containing per- and polyfluoroalkyl substances (PFAS).
4.8.8 Purchase products and equipment with no lead or mercury whenever possible. For products that contain lead or mercury, preference should be given to those products with lower quantities of these metals and to vendors with established lead and mercury recovery programs. In addition, whenever lead- or mercury-containing products require disposal, products will be disposed in the most environmentally safe manner possible. All fluorescent lamps and batteries will be recycled.
4.8.9 Purchase or specify personal computers, displays, imaging equipment and televisions that meet, at a minimum, all Electronic Product Environmental Assessment Tool (EPEAT) environmental criteria designated as "required" as contained in the IEEE 1680 family of Environmental Assessment Standards.
4.8.10 Purchase or specify office furniture that meets the California Bureau of Household Goods and Services (BHGS) standard Technical Bulletin 117-2013 for testing upholstered furniture flammability without the use of flame retardant chemicals.
4.8.11 Purchase or specify commercial carpeting that meets NSF/ANSI 140 Standard for Sustainable Carpet Assessment and require old carpet that is removed be recycled.
4.8.12 Purchase or specify non-carpet floor coverings that meet NSF/ANSI 332 Standard for Resilient Flooring including vinyl, linoleum and rubber flooring.In conjunction with California State agency requirements, at least 50 percent of thequantity of paint used for architectural projects should contain reused or recycled paint with a recycled content consisting of at least 50 percent post-consumer paint.Reused paint can be acquired from the Sonoma HHW Facility by either visiting the reuse lockers or by pre-arranging remixed paint in 5-gallon containers in off-white, tan, light grey, or light green.
4.8.13 When replacing vehicles, consider less-polluting alternatives to diesel such as compressed natural gas, bio-based fuels, hybrids, electric batteries, and fuel cells, as available.
4.9 Fiber-only Products
4.9.1 Use paper, paper products and construction products made from non-wood, plantbased contents such as agricultural crops and residues.
4.9.2 Priority should be given to reusable food service ware, however, if single-use food service ware is purchased, it is to be fiber only and BPI certified DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 253
4.9.3 Ask vendors to provide proof of compliance with ASTM standards for compostable, biodegradable and degradable plastic products upon request. One acceptable proof of compliance for compostable plastic products will be certification by the Biodegradable Products Institute (BPI).
4.10 Forest Conservation Products
4.10.1 To the greatest extent practicable, do not procure wood products such as lumber and paper that originate from forests harvested in an environmentally unsustainable manner. When possible, give preference to wood products that are certified to be sustainably harvested by a comprehensive, performance-based certification system.
The certification system shall include independent third-party audits, with standards equivalent to, or stricter than, those of the Forest Stewardship Council certification.
4.10.2 Encourage the purchase or use of previously used or salvaged wood and wood products whenever practicable
5 RECORDKEEPING RESPONSIBILITIES
5.1 The department will be the responsible department and will select an employee to act as the Recordkeeping Designee that will be responsible for organizing records pertaining to Procurement of Recovered Organic Waste Products and Recycled-Content Paper Products and Recycled-Content Printing and Writing Paper. The Recordkeeping Designee shall communicate frequently with Zero Waste Sonoma to transfer all the required documentation for reporting to CalRecycle.
5.1.1 The Recordkeeping Designee will do the following to track Procurement of Recovered Organic Waste Products, Recycled-Content Paper Products, and Recycled-Content Printing and Writing Paper:Collect and collate copies of invoices or receipts (paper or electronic) or other proofof purchase that describe the procurement of Printing and Writing Paper and Paper Products, including the volume and type of all paper purchases; and, copies of certifications and other required verifications from all departments and/or divisions procuring Paper Products and Printing and Writing Paper (whether or not they contain recycled content) and/or from the vendors providing Printing and Writing Paper and Paper Products. These records must be kept as part of Jurisdiction's documentation.
5.1.2 Collect and collate copies of invoices or receipts or documentation evidencing procurement from all departments and divisions procuring Recovered Organic Waste Products and invoices or similar records from vendors/contractors/others procuring Recovered Organic Waste Products on behalf of the Jurisdiction to develop evidence of Jurisdiction meeting its Annual Recovered Organic Waste Product Procurement Target. These records must be kept as part of the Jurisdiction's documentation.
5.1.3 Collect, collate, and maintain documentation submitted by the Jurisdiction, Direct Service Providers, and/or vendors, including the information reported to the Recordkeeping Designee.
5.1.4 Compile an annual report on the Jurisdiction's direct procurement, and vendor/other procurement on behalf of the Jurisdiction, of Recovered Organic Waste Products, Recycled-Content Paper Products, and Recycled-Content Printing and Writing Paper, consistent with the recordkeeping requirements contained in 14 CCR Section DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 254
18993.2 for the Annual Recovered Organic Waste Product Procurement Target and 14 CCR Section 18993.4 for Recycled-Content Paper Products and RecycledContent Printing and Writing Paper procurement. This report shall be made available to the Jurisdiction's responsible entity for compiling the annual report to be submitted to CalRecycle (which will include a description of compliance on many other SB 1383 regulatory requirements). The procurement report shall also be shared with Council, JPA or other regulating body annually as evidence of implementing this Policy.
6 RESPONSIBILITIES
6.1 The health and safety of workers and citizens is of utmost importance and takes precedence over all other practices. Nevertheless, the duty to act in a fiscally responsible as well as a timely manner is recognized.
6.2 Nothing contained in this policy shall be construed as requiring a department, purchaser or contractor to procure products that do not perform adequately for their intended use, exclude adequate competition, risk the health or safety of workers and citizens, or are not available at a reasonable price in a reasonable period of time
6.3 Nothing contained in this policy shall be construed as requiring the jurisdiction, department, purchaser, or contractor to take any action that conflicts with local, state or federal requirements.
6.4 The jurisdiction has made significant investments in developing a successful recyclingsystem and recognizes that recycled content products are essential to the continuingviability of that recycling system and for the foundation of an environmentally sound production system. Therefore, to the greatest extent practicable, recycled content shall beincluded in products that also meet other specifications, such as chlorine free or bio based.
7 IMPLEMENTATION
7.1 The Administrative Services Director shall implement this policy in coordination with other appropriate personnel.
7.2 Require successful vendors to certify in writing that the environmental attributes claimed in competitive proposals are accurate. In compliance with State law, vendors shall be required to specify the minimum or actual percentage of recovered and post-consumer material in their products, even when such percentages are zero.
7.3 Upon request, buyers making the selection from competitive procurement process shall be able to provide justification for product choices that do not meet the environmentally preferable purchasing criteria in this policy.
7.4 Include businesses certified by the Bay Area Green Business Program in purchasing requests for products and services.
7.5 Encourage vendors, contractors and grantees to comply with applicable sections of this policy for products and services provided.
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8 PROGRAM EVALUATION
8.1 The Administrative Services Director shall periodically evaluate the success of this policy'simplementation
9 EXCEPTIONS
9.1 Every effort will be made to adhere to the Environmentally Preferable Purchasing Policy to the extent possible, recognizing that certain procurement decisions such as for cleaning products, janitorial equipment, and electronics may be outside of the City's authority. 10 EFFECTIVE DATES
10.1 This EPP policy shall take effect on July 1, 2022.
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INVESTMENT POLICY
Effective September 1, 2017
OVERVIEW
This policy describes the parameters for investing government funds and identifies the investment objectives, preferences or tolerance for risk, constraints on the investment portfolio, and how the investment program will be managed and monitored. The document serves as a communication tool for staff, elected officials, the public, rating agencies, bondholders, and any other stakeholders on investment guidelines and priorities. An investment policy enhances the quality of decision making and demonstrates a commitment to the fiduciary care of public funds, making it the most important element in a public funds investment program.
I. Governing Authority
The investment program shall be operated in conformance with governing legislation and other legal requirements.
II. Scope
This policy applies to the investment of all funds, excluding the investment of employees' retirement funds if applicable.
a. Pooling of Funds - Except for cash in certain restricted and special funds, the City will consolidate cash and reserve balances from all funds to maximize investment earnings and to increase efficiencies with regard to investment pricing, safekeeping and administration.
Investment income will be allocated to the various funds based on their respective participation and in accordance with generally accepted accounting principles.
III. General Objectives
The primary objectives of investment activities shall be safety, liquidity, and return:
➢ SAFETY - Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio. The objective will be to mitigate credit risk and interest rate risk.
a. Credit Risk - The City will minimize credit risk, which is the risk of loss of all or part of the investment due to the failure of the security issuer or backer, by:
• Limiting investments to the types of securities listed in Section VII of this Investment Policy.
• Pre-qualifying and conducting ongoing due diligence of the financial institutions, broker/dealers, intermediaries, and advisers with which the City will do business in accordance with Section V.
• Diversifying the investment portfolio so that the impact of potential losses from any one type of security or from any one individual issuer will be minimized.
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b. Interest Rate Risk - The City will minimize interest rate risk, which is the risk that the market value of securities in the portfolio will fall due to changes in market interest rates, by:
• Structuring the investment portfolio so that security maturities match cash requirements for ongoing operations, thereby avoiding the need to sell securities on the open market prior to maturity.
• Investing operating funds primarily in shorter-term securities, money market mutual funds, or similar investment pools and limiting individual security maturity as well as the average maturity of the portfolio in accordance with this policy (see section VIII).
➢ LIQUIDITY - The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated. This is accomplished by structuring the portfolio so that securities mature concurrent with cash needs to meet anticipated demands (static liquidity). Furthermore, since all possible cash demands cannot be anticipated, the portfolio should consist largely of securities with active secondary or resale markets (dynamic liquidity). Alternatively, a portion of the portfolio may be placed in money market mutual funds or local government investment pools which offer sameday liquidity for short-term funds. ➢ RETURN - The investment portfolio shall be designed with the objective of attaining a market rate of return throughout budgetary and economic cycles, taking into account the investment risk constraints and liquidity needs. Return on investment is of secondary importance compared to the safety and liquidity objectives described above. The core investments are limited to relatively low risk securities in anticipation of earning a fair return relative to the risk being assumed. Securities shall generally be held until maturity with the following exceptions:
• A security with declining credit may be sold early to minimize loss of principal; • Selling a security and reinvesting the proceeds that would improve the quality, yield, or target duration in the portfolio may be undertaken;
• Unanticipated liquidity needs of the portfolio require that the security be sold.
IV. Standards of Care
1. Prudence
The standard of prudence to be used by investment officials shall be the "uniform prudent investor act" standard and shall be applied in the context of managing an overall portfolio.
Investment officers acting in accordance with written procedures and this investment policy and exercising due diligence shall be relieved of personal responsibility for an individual security's credit risk or market price changes, provided deviations from expectations are reported in a timely fashion and the liquidity and the sale of securities are carried out in accordance with the terms of this policy.
2. Ethics and Conflicts of Interest
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with the proper execution and management of the investment program, or that could impair their ability to make impartial decisions. Employees DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 258
and investment officials shall disclose any material interests in financial institutions with which they conduct business, in accordance with applicable laws. They shall further disclose any personal financial/investment positions that could be related to the performance of the investment portfolio. Employees and officers shall refrain from undertaking personal investment transactions with the same individual with whom business is conducted on behalf of the City.
3. Delegation of Authority
Authority to manage the investment program is granted to the Finance Director.
Responsibility for the operation of the investment program is hereby delegated to the Finance Director, who shall act in accordance with established written procedures and internal controls for the operation of the investment program consistent with this investment policy. No person may engage in an investment transaction except as provided under the terms of this policy and the procedures established by the Finance Director. The Finance Director shall be responsible for all transactions undertaken and shall establish a system of controls to regulate the activities of subordinate officials.
V. Authorized Financial Institutions, Depositories, and Broker/Dealers
1. Authorized Financial Institutions, Depositories, and Broker/Dealers A list will be maintained of financial institutions and depositories authorized to provide investment services. In addition, a list will be maintained of approved security broker/dealers selected by creditworthiness and/or other factors, such as FINRA broker check.
All financial institutions and broker/dealers who desire to become qualified for investment transactions must supply the following as appropriate:
• Audited financial statements demonstrating compliance with state and federal capital adequacy guidelines
• Proof of Financial Industry Regulatory Authority (FINRA) certification (not applicable to Certificate of Deposit counterparties)
• Proof of state registration
• Completed broker/dealer questionnaire (not applicable to Certificate of Deposit counterparties)
• Certification of having read and understood and agreeing to comply with the City’s investment policy.
• Evidence of adequate insurance coverage.
An annual review of the financial condition and registration of all qualified financial institutions and broker/dealers will be conducted by the Finance Director.
VI. Safekeeping and Custody
1. Delivery vs. Payment
All trades of marketable securities will be executed by delivery vs. payment (DVP) to ensure that securities are deposited in an eligible custody account prior to the release of funds.
2. Safekeeping
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Securities will be held by an independent third-party custodian selected by the entity as with all securities held in the City’s name. The safekeeping institution shall annually provide a copy of their most recent report on internal controls (Statement of Auditing Standards No. 70, or SAS 70).
3. Internal Controls
The Finance Director shall establish a system of internal controls, which shall be documented in writing. The internal controls shall be reviewed annually by the Budget Subcommittee, where present, and with the independent auditor. The controls shall be designed to prevent the loss of public funds arising from fraud, employee error, mis-representation by third parties, unanticipated changes in financial markets, or imprudent actions by employees and officers of the City.
VII. Suitable and Authorized Investments
1. Investment Types – The following investments will be permitted by this policy:
• U.S. Treasury obligations which carry the full faith and credit guarantee of the United States government;
• U.S. government agency and instrumentality obligations that have a liquid market with a readily determinable market value;
• Certificates of deposit and other evidences of deposit at financial institutions, • Bankers' acceptances;
• Commercial paper, rated in the highest tier (e.g., A-1, P-1, F-1, or D-1 or higher) by a nationally recognized rating agency;
• Corporate Bonds;
• Obligations of state, provincial and local governments and public authorities rated A or better;
• Repurchase agreements whose underlying purchased securities consist of the aforementioned instruments;
• Money market mutual funds regulated by the Securities and Exchange Commission and whose portfolios consist only of dollar-denominated securities; and • Local government investment pools either state-administered or developed through joint powers statutes and other intergovernmental agreement legislation; • Other investment types or asset classes as approved by the City Council.
Investment in derivatives of the above instruments shall require authorization by the City Council.
VIII. Investment Diversification & Constraints
1. Diversification
It is the policy of the City to diversify its investment portfolios. To eliminate risk of loss resulting from the overconcentration of assets in a specific maturity, issuer, or class of securities, all cash and cash equivalent assets in all City’s funds shall be diversified by maturity, issuer, and security type. Diversification strategies shall be determined and revised periodically by the Finance Director for all funds except for the employee retirement fund.
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In establishing specific diversification strategies, the following general policies and constraints shall apply: Portfolio maturities shall be staggered to avoid undue concentration of assets in a specific maturity sector. Maturities selected shall provide for stability of income and reasonable liquidity.
• Liquidity shall be assured through practices ensuring that the next disbursement date and payroll date are covered through maturing investments or marketable U.S. Treasury bills.
• Positions in securities having potential default risk (e.g., commercial paper) shall be limited in size so that in case of default, the portfolio’s annual investment income will exceed a loss on a single issuer’s securities.
• Risks of market price volatility shall be controlled through maturity diversification and duration management.
• The investment committee/investment officer shall establish strategies and guidelines for the percentage of the total portfolio that may be invested in securities other than repurchase agreements, Treasury bills or collateralized certificates of deposit. The committee shall conduct a quarterly review of these guidelines and evaluate the probability of market and default risk in various investment sectors as part of its considerations.
The following diversification limitations shall be imposed on the portfolio:
• Maturity: No more than xx percent of the portfolio may be invested beyond xx months, and the weighted average maturity of the portfolio shall never exceed xx years.
• Default risk: No more than xx percent of the overall portfolio may be invested in the securities of a single issuer, except for securities of the U.S.
Treasury. No more than xx percent of the portfolio may be invested in each of the following categories of securities:
a) Commercial paper,
b) Negotiable certificates of deposit,
c) Bankers’ acceptances,
d) Any other obligation that does not bear the full faith and credit of the United States government or which is not fully collateralized or insured and
• Liquidity risk: Based on liquidity needs, at least xx percent of the overall portfolio shall be invested in overnight instruments or in marketable securities which can be converted to cash within one day.
2. Maximum Maturities
To the extent possible, the [entity] shall attempt to match its investments with anticipated cash flow requirements. Unless matched to a specific cash flow, the [entity] will not directly invest in securities maturing more than five (5) years from the date of purchase or in accordance with governing legislation. The [entity] shall adopt weighted average maturity limitations consistent with the investment objectives.
Reserve funds and other funds with longer-term investment horizons may be segregated into a long-term “core” investment portfolio and invested in securities exceeding five (5) years if the maturities of such investments are made to coincide as nearly as practicable with the expected use of funds. The intent to invest in securities with longer maturities DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 261
shall be disclosed in writing to the legislative body. (See the GFOA Recommended Practice on "Maturities of Investments in a Portfolio" in Appendix.)
3. Competitive Bids
The investment officer shall obtain competitive bids from at least three brokers or financial institutions on all purchases and sales of investment instruments transacted on the secondary market.
IX. Reporting
1. Methods
The investment officer shall prepare an investment report at least quarterly [or monthly], including a management summary that provides an analysis of the status of the current investment portfolio and the individual transactions executed over the last quarter [or month]. This management summary will be prepared in a manner which will allow the [entity] to ascertain whether investment activities during the reporting period have conformed to the investment policy. The report should be provided to the entity's chief administrative officer, the legislative body, the investment committee and any pool participants. The report will include the following:
• Listing of individual securities held at the end of the reporting period including type, acquisition cost, book cost, and market value.
• Realized and unrealized gains or losses resulting from appreciation or depreciation by listing the cost and market value of securities over one-year duration that are not intended to be held until maturity (in accordance with Governmental Accounting Standards Board (GASB) requirements).
• Average weighted return on investments as compared to applicable benchmarks. • Percentage of the total portfolio which each type of investment represents. • A statement that the investment portfolio is in compliance with the investment policy and is meeting the investment policy objectives
2. Performance Standards
The investment portfolio will be managed in accordance with the parameters specified within this policy. The portfolio should obtain a market average rate of return during a market/economic environment of stable interest rates. A series of appropriate benchmarks shall be established against which portfolio performance shall be compared on a regular basis. The benchmarks shall be reflective of the actual securities being purchased and risks undertaken, and the benchmarks shall have a similar weighted average maturity as the portfolio.
3. Marking to Market
The market value of the portfolio shall be calculated at least quarterly [or monthly] and a statement of the market value of the portfolio shall be issued at least quarterly [or monthly]. This will ensure that review of the investment portfolio, in terms of value and price volatility, has been performed consistent with the GFOA Recommended Practice on "Mark-to-Market Practices for State and Local Government Investment Portfolios and Investment Pools." (See GFOA Recommended Practices in Appendix.) In defining market value, considerations should be given to the GASB Statement 31 pronouncement.
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X. Policy Considerations
1. Amendments
This policy shall be reviewed on an annual basis. Any changes must be submitted by the investment officer and approved by the investment oversight committee or authoritative body acting in such capacity.
XI. Approval of Investment Policy
The investment policy shall be formally approved and adopted by the governing body of the [entity] and reviewed annually.
XII. List of Attachments
The following documents, as applicable, are attached to this policy:
• Listing of authorized personnel;
• Relevant investment statutes and ordinances;
• Listing of authorized broker/dealers and financial institutions; • Detailed listing of authorized investment classes, sectors, and types; • Internal Controls;
• Glossary
XIII. Other Documentation
• Master Repurchase Agreement, other repurchase agreements and tri-party agreements, • Broker/Dealer Questionnaire,
• Credit studies for securities purchased and financial institutions used, • Safekeeping agreements,
• Wire transfer agreements,
• Sample investment reports,
• Methodology for calculating rate of return,
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CITY OF SEBASTOPOL
Capitalization and Depreciation Policy #91
The City of Sebastopol has a Capital (Fixed) Asset Accounting System to safeguard a sizeable investment, fix responsibility for the custody of equipment, assist in the formulation of acquisition and retirement policies through accumulation of data regarding prices, sources of supply and useful life, to provide data for financial reporting, to provide record support and to account for reimbursement of depreciation under grants and proprietary service programs, and to provide information for insurance purposes.
Fixed assets are capitalized because they are used in the production of the goods or services provided and sold. Depreciation must be recorded to determine total expenses, user charges, net income, and changes in fund equity. Capital assets also may serve as a basis for debt issued to establish, acquire, or improve a public enterprise.
Capital assets are reported in the applicable proprietary funds or in the general fixed assets account group.
Definitions:
Capital assets are assets of a relatively permanent nature and of significant value, and are broadly classified as property, plant, equipment, and infrastructure (e.g. roads, bridges, sidewalks, and similar items) assets.
Land includes the investment in real estate other than:
a. Structures, pipeline, pump stations, reservoirs and other improvements, and b. Land acquired for pipeline and road purposes.
All land, as above defined, shall be capitalized without regard for significance of cost.
Buildings and improvements are physical property of a permanent nature, examples of which are buildings, structural attachments, storage tanks, reservoirs, pump stations, wells, and parking areas.
Sidewalks, trees and drives in connection with other structures should also be capitalized. Fixtures are permanent attachments to structures which are not intended to be removed and which function as part of the structure, such as boilers, pumps, lighting fixtures or plumbing.
Pipelines include mains, services, valves, hydrants, manholes, and other appurtenances. Paving of ditch lines is also included in plant values.
Equipment includes moveable personal property of a relatively permanent nature and of significant value, such as machines, tools, and vehicles, computer equipment and software.
Relatively permanent is defined as a useful life in excess of one year.
Significant value is defined as a minimum initial cost of more than $10,000 ($25,000 for infrastructure type assets.
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Treatment of Costs Subsequent to Acquisition
Expenditures on fixed assets which are incurred after their original acquisition are defined and recorded as follows:
Maintenance is defined as expenditures, which neither materially add to the value of property nor appreciably prolong its life, but merely keep it in an ordinary efficient operating condition.
Maintenance costs shall not be capitalized.
Capitalized Expenditures are defined as expenditures, which materially add to the value of property or appreciably extend its life. The cost of capitalized expenditures should be added to the book value of the asset where the original cost of a component being improved can be specifically identified. This amount should be written off and the new cost capitalized. Capitalized expenditures are on occasion referred to as betterments. The decision as to whether an expenditure should be capitalized shall be made by an evaluation of engineering, physical, or other relevant factors apart from cost.
Additions are new and separate units, or extensions of existing units, and are considered to be fixed assets. As with betterments the test of significance should be applied.
Alterations are changes in the physical structure or arrangement of fixed assets, the cost of which does not qualify as an increase in fixed assets under the foregoing definitions of betterments and additions. Alterations shall not be capitalized.
Valuation
Reasons for Assigning Value
A dollar-value should be assigned to each fixed asset item for the following reasons:
a. Dollar amounts serve as a control device; they are an important aspect of identification of a particular item or group of items.
b. Dollar amounts make it possible to present to the public the City’s investment in fixed assets. c. Dollar amounts provide a check on the adequacy of the City’s insurance coverage. d. Dollar amounts on individual items provide information for cost accounting.
Valuation Basis
Fixed assets should be accounted for at historical cost, or estimated historical cost if purchased or constructed. Donated fixed assets should be recorded at their estimated fair market value at the date of donation. Surplus property purchases at nominal prices far below actual value are in part donations and should be so valued.
Land Cost
The cost of land includes all expenditures in connection with its acquisition, such as: purchase price; appraisal and negotiation fees; title search fees; surveying fees; cost of consents; relocation costs; condemnation costs; clearing land for use; demolishing or removing structures; and filing costs.
Receipts from the sales of salvage should be credited against the land cost.
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Buildings and Improvements Cost
The cost of structures and improvements includes all expenditures in connection with their acquisitions, such as: purchase price or construction cost; fixtures attached to the structure; architects’ fees; accident or injury costs; payment of damages; insurance during construction; cost of permits and licenses; and net interest cost during construction.
Major outlays for capital assets and improvements are capitalized as projects are constructed.
Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of the assets constructed.
The cost should be reduced for: sale of salvage from materials charged against the construction; discounts, allowance and rebates secured; and amounts recovered through surrender of liability and casualty insurance. Rentals of property during the construction period should be credited to revenue unless otherwise restricted.
Equipment Cost
The cost of equipment includes: purchase price or construction cost less discounts; freight or other carriage charges; sale, use, or transportation taxes; and installation costs.
Construction by Force Account
Fixed assets constructed by the City are recorded in the same manner as those acquired by purchase or construction contract. Costs are initially charged to the accounts of the cost center performing the construction and are then transferred to the project. These costs include direct labor, materials, equipment usage and overhead. Overhead is limited to those items, such as worker’ s compensation and employee group insurance premiums, retirement, sick leave and vacation allowances, which can be distributed on the basis of direct labor. Administrative overhead outside the cost center may be capitalized when clearly related to the construction.
Assets Acquired Under Lease Purchase Agreements
Lease contracts convey property to another for a specific period of time for a specified rent. Lease contracts are accounted for either by the operating method under which periodic payments are charged as expenditures, or by the financing method under which the payments are treated as debt service.
Sources of Information
Information regarding fixed asset additions is best taken from purchase invoices and contracts, even though there is sometimes an undue lag between physical possession of the property and the receipt of these documents. The individual department head controls the purchase, movement, and disposition of assets.
Disposition of Fixed Assets
With City Manager approval, capital assets may be sold, abandoned or traded in on new assets.
Regardless of the manner of disposition or the amount of the proceeds, the asset must be removed from the fixed asset account at its recorded value along with the asset’s accumulated depreciation.
The resulting gain or loss is recorded in the revenue and expense accounts.
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Recordkeeping
Individual Records
An individual record of each unit of accountability should be maintained. Information recorded should include:
a. Date acquired.
b. Classification, such as: Buildings, Vehicles, Machinery & Equipment, etc. c. The vehicle unit number assigned.
d. An abbreviated word description.
e. Cost or other basis.
f. Method by which acquired, such as: lease, grant, donation, purchase. g. Grant from which purchased, if applicable.
h. Vendors name, if purchased.
i. Date and method of retirement.
j. Posting reference.
Optional data might include value for insurance purposes, estimated life, and equipment class code.
Subsidiary Records
For control purposes it is convenient to group detailed records by classification, department, or by location. Such records constitute a subsidiary ledger to the fixed asset control accounts.
Depreciation
Depreciation, depletion, or amortization of capital assets must be recorded to determine the total expenses, net income, and changes in fund equity. In addition, as an option, depreciation on fixed assets acquired by contributed capital can be closed to the contributed capital account. This method should be considered when there is no obligation and the policy is not to replace the fixed assets with future contributed capital. In such circumstances, the contributed capital rather than the retained earnings account is decreased by the related depreciation expense.
Depreciation is computed using the straight-line method over the estimated years of useful life at the time the asset is placed in service. Useful life shall be determined by the Public Works Superintendent, Finance Director or City Manager or his/her designee, as appropriate, using the following guidelines:
Assets Years
Buildings 30
Building improvements 15-20
Public Domain Infrastructure 50
System Infrastructure 50-100
Vehicles 7
Office Equipment 3-7
Computer Equipment 3-5
Once established, the useful life may be modified as necessary to account for betterments or impairments of an asset.
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CITY OF SEBASTOPOL
Vehicle, Travel & Reimbursement Policy # 92
Overview
To establish the policy, procedures and guidelines for the use of City and personal vehicles for the efficient and effective delivery of City services, while minimizing City expenditures and maximizing current resources, and to establish policy for City travel and reimbursements. This procedure applies to all City employees and officials, and supersedes all other administrative directives previously issued pertaining to the use of City owned or personal vehicle use while conducting City business, or City travel and reimbursement procedures. This policy is written to document the policies and procedures that shall be followed when traveling on City business, attending City related meeting expense for reimbursement, use and care of City vehicles and property by all employees and officials. Transportation required for employees to conduct official City business will be available by the use of a City provided vehicle or the use of an authorized personal vehicle at the City’s sole discretion. Everyone who travels for City related business and/or attends meetings for City business purposes (or supervises someone who does) is responsible for reading and understanding guidelines.
Vehicle Policy
The City Council is responsible for adopting the City's vehicle and meeting guidelines, and for approving any significant policy revisions to them. The City Manager or his/her designee has the responsibility for administration of the provisions of this policy, and is responsible for making decisions regarding certain specific vehicle uses as described in this policy. The Finance Director is responsible for developing administrative procedures as needed to implement the guidelines. In this role, the Finance Director is authorized to make minor administrative changes in the guidelines as long as they are intended to carry out the purpose of these guidelines and will not have any significant policy impacts.
This policy assumes a mutual trust between the City of Sebastopol and its employees and City Officials.
The City expects to reimburse its employees and officials for all reasonable costs incurred on behalf of the City. Employees and officials are expected to use good judgment in the expenditure of public funds.
These guidelines are not intended to address every issue, exception, or contingency that may arise in the course of City travel; however, the basic standard that should always prevail is to exercise good judgment in the use and stewardship of the City’s resources. Many of these guidelines simply reaffirm values in judgments that are already practiced.
This policy is to assure that City employees and officials adhere to procedures when arranging for travel, lodging, meals and other expenses and that they are paid for reasonable expenses incurred for travel, conferences, meetings, and meals as a result of conducting authorized City business. The policy assures that payments made by the City are for actual and necessary expenses incurred for City business as well as ensuring that City employees and officials will received advances/reimbursements in a timely manner.
VEHICLE POLICY:
City provided vehicles shall be used only for official City business.
I. Transportation Types:
The following transportation options listed below are potentially available for conducting City business.
A. City Vehicles
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Use of City-Owned Vehicles - REMIF’s liability coverage extends to include use of all city-owned vehicles when an employee or volunteer is driving the vehicle on city business. The employee or volunteer must not use city vehicles for unauthorized purposes. The coverage agreement states that coverage extends to “any person while using a city-owned automobile – provided the actual use of the automobile is by or with the permission of the named “covered party.” Although “permission” is usually broadly interpreted by courts, if city employees or volunteers are made aware of this limitation, it should provide them with additional incentive to obey regulations concerning use of vehicles. In any case, the city always has the full protection of the coverage agreement.
1. Special Purpose Vehicles: Vehicles whose primary use requires special equipment designed to perform job functions, or whose primary use is in a restricted area where non-City vehicles are prohibited.
2. Police and Fire Vehicles: Vehicles whose primary use involves official business conducted by the Police or Fire Departments.
3. Take-Home Vehicles: Take-home vehicles are to enable after-hours emergency response by authorized City employees who are on standby duty assignments that require Special Purpose vehicles. Authorization for a take-home vehicle is granted to a classification meeting the requirements as described below, and in no event does authority for a take-home vehicle belong to any specific City employee who is not in a classification that meets the requirements. This means that an individual employee previously granted authorization for a take-home vehicle whose assignments are updated and no longer require Special Purpose vehicles is no longer authorized for a take-home vehicle. Non-City employees shall not be permitted to take City vehicles home under any circumstances. a. The employee is required to be on standby duty and must respond to after hour emergencies; and
b. The standby duty job function requires a Special Purpose vehicle; and c. The employee responding to the call-back will be able to respond to the first call-back instance and be onsite within a maximum of 30 minutes of the call; and
d. The one-way commute miles of the employee assigned to call-back duty do not exceed 30 miles; and
e. The Department Director has received authorization from the City Manager’s Office for take-home use of the vehicle.
B. Employee-Owned Vehicles
Use of privately-owned vehicles on City business. If employees or volunteers receive a mileage allowance for use of personally-owned vehicles on city business, such persons should be advised that:
1. The mileage allowance is intended to cover the city’s share of the employee or volunteer’s personal auto insurance premium.
2. Each employee or volunteer is expected to maintain an automobile insurance policy whether or not they receive a mileage allowance.
3. Each such policy should be maintained with liability limits of no less than:
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a) $100,000 per person Bodily Injury; $300,000 per accident Bodily Injury; $100,000 per accident Property Damage; or
b) $300,000 Combined (Bodily Injury and Property damage) single limit.
4. Each such policy is primary coverage in the event of a loss or claim, with REMIF coverage applying in excess.
The form Authorization to Use Privately-Owned Automobiles on city business should be completed and filed with the appropriate office designated by the City Manager or his/her designee. A diary system should be maintained to assure that policies are in force (Exhibit A)
In order to protect the city’s interests no employee or volunteer should be allowed to drive a vehicle on city business until the city has verified that the employee or volunteer has a valid driver’s license. Verification is the responsibility of the employee’s supervisor.
Once authorized by the Department Director (or designee) to use an employee-owned vehicle, employees will be eligible for mileage reimbursement subject to the provisions of the Mileage Reimbursement as follows:
a. Authorized employees will be compensated for the use of their automobiles on City business at the prevailing mileage reimbursement rate for employee business use of private automobiles as established and used the Internal Revenue Service (IRS) standard mileage rate. For miles driven on or after January 14, 2018, the City’s mileage reimbursement rate shall be $.545 per mile and will be re-evaluated when the IRS issues a new rate. Any changes to this rate will be updated on the Mileage Reimbursement Form.
b. Mileage from the employee’s home to the first point of duty, and from the last point of duty to home will not be considered as City business, unless the employee’s first or last point of duty is outside of City of Sebastopol limits.
Immediate supervisors are responsible for ensuring that employees provide appropriate documentation for all trips for which reimbursement is requested. c. Employees requesting mileage reimbursement shall complete the Mileage Reimbursement Claim Form. Claims must be submitted to the employee’s supervisor and timekeeper for approval within thirty (30) calendar days of when the travel occurred. Claims outside the 30 days shall be paid only by approval of the City Manager or his/her designee.
d. Report only travel on authorized City business. If the continuity of a day’s travel is interrupted by a personal trip, deduct this trip from the mileage claim. e. Odometer readings or a printed copy of an online map for each business trip must be specified on the form and are subject to audit verifications at any time. f. Report only beginning and ending mileage during working hours, related to official City business.
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g. In instances when an employee’s first and/or last point of duty is outside City of Sebastopol limits, an employee shall be reimbursed for the number of miles driven between the employee’s home and the first and/or last point of duty, minus the number of miles the employee normally commutes from home to and/or from the employee’s regular work location.
h. Adequate explanation of locations covered must be shown. Where applicable or required by the supervisor, indicate assigned area and number of trips. i. Employees shall sign all mileage reimbursement claim forms and submit the claim to the supervisor or department director or designee for approval. Employees who submit false claims for mileage reimbursement are subject to disciplinary action, up to and including termination.
j. The employee’s supervisor or designee is responsible for conducting periodic odometer checks or other checks as deemed necessary to assure propriety of trips and to certify that only necessary mileage has been included for reimbursement and that the amount claimed is correct and proper.
II. Qualifications for Employees Operating Vehicles
a. The City recognizes the benefit of the assignment of City-owned vehicle to specific employees, officials, or volunteers for City related business. City vehicle, property, materials, supplies, tools, and equipment are intended for the maintenance and operations of the City and shall be readily available for use of authorized City staff.
Authorization for use of such vehicles must be controlled and limited to business use only. Personal items or information shall not be stored in City vehicles. Any loss, damage or misuse of personal items stored in City vehicles shall not be the responsibility of the City. No personal or political use of any City property, materials, supplies, tools, equipment is permitted, except for de minimums vehicle use by authorized staff for benefit of the City.
b. City employees who drive a vehicle in the course of conducting City business must possess a valid California State Driver License appropriate to the type of vehicle being driven. Employees authorized to use special purpose vehicles will maintain and comply with vehicle specific training and licensing requirements as defined by any relevant rules and regulations, and/or the California Department of Motor Vehicles, and/or the employee’s job classification minimum qualifications.
c. Employees authorized to drive a vehicle on City business shall notify their supervisor in writing of the suspension, revocation, cancellation, expiration, lost privilege, disqualification, or other action affecting the status of their driver license or their authority to drive a vehicle. Notification must be made as soon as practicable, but in no case more than five (5) calendar days following the day the employee received notice of the suspension, revocation, cancellation, expiration, lost privilege, disqualification, or other action affecting the status of their driver license or their authority to drive a vehicle.
d. If an employee is notified that an action MAY be taken which could affect the employee’s license, including the possible suspension, revocation, cancellation, expiration, lost privilege, disqualification, or other action affecting the status of their DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 271
driver license or their authority to drive a vehicle, the employee shall notify their supervisor as soon as practicable, but in no case more than five (5) calendar days following the day the employee received notice of the potential action. The employee shall continue to keep their supervisor informed of any further changes or updates regarding their driving status.
e. Employees cannot drive their vehicles on City business unless all of these requirements are met. Employees are specifically required to immediately contact their supervisor if, at any time, there is a change to these requirements or they do not meet all of the requirements.
f. Employees who are unable to comply with these requirements shall not be permitted to drive any vehicle (City or personal) to conduct City business and may not drive onto any City property or City facility.
III. Conditions of Vehicle Use
City and employee owned vehicles used for City business shall be operated in a manner consistent with all safety and legal requirements. Vehicles authorized for use based on this Policy shall only be used to conduct official City business.
A. Transportation of Passengers and Goods
Vehicles driven to conduct official City business should not be used to transport any passengers other than authorized City employees on official City business or persons directly related to the official City business being conducted. Nothing herein shall be construed to prohibit the carrying of any person or persons in case of accident or emergency.
City owned vehicles should not be used to transport any items or goods that are not the property of the City, unless such transportation is directly related to official business being conducted by the City.
B. Vehicle Idling
In order to reduce emissions that are a result of idling diesel and gasoline engines, no City-owned diesel or gasoline powered vehicles/equipment or stationary engines may idle for more than five (5) consecutive minutes, with the following exceptions:
• Idling when queuing;
• Idling to verify that the vehicle is in safe operating condition; • Idling for testing, servicing, repairing or diagnostic purposes; • Idling when it is necessary to accomplish work for which the vehicle was designed (such as operating a crane or when emergency vehicles used by Police and Fire are at the scene of an incident);
• Idling to bring the machine system to operating temperature; and • Idling to ensure safe operation of the vehicle.
For the purpose of this section, queuing shall mean the intermittent starting and stopping of a vehicle while the driver, in the normal course of doing business, is waiting to perform work or a service, and when shutting the vehicle engine off would impede the progress of the queue and is impracticable. Queuing does not include the time a driver may wait DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 272
motionless in line in anticipation of the start of a workday or a location where work or a service will be performed.
C. Cellular Telephone Safety While Driving
1. Wireless Telephones
Employees shall not use their wireless telephone (either City issued phones or personal phones) while driving on City business or while conducting City business unless the telephone is designed and configured to allow hands free listening and talking, and is used in that manner while driving. Even when using a hands-free wireless telephone, conducting City business on a cellular telephone while driving should be kept to a minimum and only done when necessary. This section does not apply to an employee or non-City employee using a wireless telephone for emergency purposes (such as calling 911) while driving on City business.
2. Electronic Wireless Communication Devices
Employees shall not use an electronic wireless communication device to write, send, or read a text-based communication while driving on City business. “Write, send, or read a text-based communication” means using an electronic wireless communications device to manually communicate with any person using a textbased communication, including, but not limited to, communications referred to as a text message, instant message, or electronic mail.
3. Sworn Police and Fire Personnel
Sworn police and fire personnel using wireless telephones and electronic wireless communication devices in the course and scope of their duties shall do so in accordance with their respective Duty Manuals and applicable policies and procedures relating to the use of wireless telephones and electronic wireless communication devices.
IV. Collision/Accident Reporting
A. Non-sworn Employees - Reporting of vehicle collisions or accidents by City employees driving a City-owned vehicle or their authorized personal vehicle on City business is required. Reporting must be prompt, accurate and complete. These reports shall be made within no less than 24 hours (or 48 hours if the accident occurs on a weekend) to the employee’s immediate supervisor. In all cases, accident reports involving city-owned equipment shall be provided to the City Manager’s Office.
Incidental damage to a vehicle or equipment, defined as damage while the vehicle is unattended or damage such as a broken windshield from a flying rock must also be reported to the employee’s immediate supervisor. In all cases, incidental damage to cityowned equipment shall be reported to the City Manager’s Office.
The reporting procedure to be followed by City employees and non-City employees who are involved in a vehicle accident while driving a City-owned or authorized personal vehicle on City business shall be as follows:
a) Stop immediately and render aid if such is necessary. b) Call the police. Tell the police this is an accident involving a City owned vehicle or authorized private vehicle on City business.
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c) Do not make or sign statements for anyone except the police. d) Obtain the Accident Report and give it to the supervisor, who is responsible for the services being provided by the City or non-City employee. The Department Director will route one copy of the accident report to the City Manager’s Office.
B. Sworn Police and Fire Personnel - Reporting of vehicle collisions or accidents by sworn Police and Fire personnel driving a City-owned vehicle or their authorized personal vehicle while in the course and scope of their duties shall do so in accordance with their respective Duty Manuals and applicable policies and procedures relating to vehicle collisions or accidents. In all cases, accident reports involving city-owned equipment shall be provided to the City Manager’s Office.
V. Traffic and Parking Citations
Traffic and/or parking citations issued to a City employee while using a City or authorized personal vehicle on City business are the sole responsibility of the employee receiving the citation.
Travel & Reimbursement Policy
The purpose of The Employee Travel Policy is to provide guidelines for authorization of travel; and reimbursement and payment of travel expenses. This policy is not intended to cover short trips during work hours made by employees in the course of their regularly assigned work duties. In all areas, not just in economy pricing, officials and employees are responsible for exercising good judgement in requesting, arranging, and making a trip. Trips should be planned in advance if possible. Personal business should not be mixed with official business if it will cost the City anything in dollars or lost time, or if it will harm the City’s interest in any way.
I. Traveler Accountability - The Travel Policy is in place to provide accountability to employees traveling for the purpose of benefiting the City. Travelers are responsible for ensuring compliance with this Policy, as may be amended from time to time.
How will you travel?
To drive a privately-owned vehicle on City business you must:
➢ Possess a valid California driver’s license.
➢ Carry liability insurance limits required by the City’s Redwood Empire Municipal Insurance Fund.
➢ Realize that any damage to your car, needed service or repair occurring on the trip will be your responsibility, as these costs are included in the City’s per mile cost reimbursement.
If a car rental is required, you may use a City credit card or request reimbursement when you return. Car rentals must have prior approval from the City Manager or his/her designee.
When will you travel?
You should schedule your trip so that you depart at the latest reasonable hour and still arrive at your destination on time. You should also return promptly when your business is finished, thereby minimizing the time away from work and ensuring full reimbursement of all related expenses.
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Where will I stay?
The city will pay for a single room (including taxes and parking) for as many nights as necessary.
The accommodations used should be economical but practical. For example, it is preferable to stay at the hotel where a conference is held, even if that hotel may be slightly more expensive than others in the area. Location is also important; a hotel close to where you will be conducting business may be slightly more expensive than outlying hotels, but it may be easier to achieve the City’s travel goal by staying at closer location. In general, you should stay at the most reasonably priced accommodations available consistent with the purpose and goals of your travel. If you have a question about using a particular hotel, obtain concurrence or direction from your Department Head before making a reservation.
Should you make reservation?
Whenever possible, you should make reservations. They are often required for large conferences. You can use a City credit card to confirm reservations. Be sure to cancel any reservations you will not use. If the City is charged for an unused reservation, you will be billed for that charge unless circumstances requiring cancellation were reasonably beyond your control.
II. Travel Authorizations
Travel authorizations (TA’s) are required approval of Department Heads, and out of state travel requires the further approval of City Manager or his/her designee. Department Heads approving travel authorizations are responsible for determining that the cost is reasonable and justified by the trip’s purpose. They should be certain that:
a. The purpose cannot be accomplished by mail or telephone. b. The seminar, meeting or conference is necessary to accomplish key City goals and objectives and is unavailable locally if overnight accommodations are required. c. The minimum number of City staff members are going.
d. The itinerary ensures accomplishment of the purpose at the lowest reasonable cost. e. The traveler understands and follows these guidelines. f. There is adequate funding in the appropriate travel budget to cover the costs.
Ultimately, the responsibility for following these guidelines and exercising good judgment in the use and stewardship of the City’s resources rest with each City employee traveling on City business.
Requests for Payments to Vendors
The City will pay all legitimate expenses of your trip. These include transportation, lodging, registration fees, meals and any other related expenses if they are for official business and fit within these guidelines.
In advance booking payment for transportation, e.g. airfare, City authorized credit card shall be utilized for the transaction. Each department director has been issued a credit card. Credit cards are issued pursuant to the City Purchasing Policy#89.
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Direct vendor payments are made by the City to an organization to pay for specific costs related to a trip (usually registration fees) through Accounts Payable.
To obtain either direct vendor payments you must complete the appropriate sections of the TA (Exhibit B) and attach payment requests for all payments.
III. Making The Trip
There are two key “golden rules” to remember about making an official trip:
a. Keep it official.
b. Keep records for all expenses.
Keeping It Official
If you take time away from official business for personal matters, or if you delay your return after completing your business, you will not be reimbursed for expenses incurred during that time.
When combining business and personal travel in this manner, Department Head approval is required. If this extended period occurs during your regular scheduled work hours, the time will be counted as vacation, comp time (if available) or leave without pay.
Keeping Records for All Expenses
As discussed below under Accounting for Expenses, you must maintain a detailed record of all expenses incurred during your travel: meals, transportation, lodging, baggage handling, parking fees, registration fees, telephone and any other reasonable and necessary expenses. It is important to save receipts to be able to claim for reimbursement. Unless otherwise approved by the City Manager or his/her designee, payments will not be issued for reimbursement requests without receipts.
Meal Allowances:
The allowable maximum amount, unless otherwise approved by the City Manager or his/her designee, is $60.00* per day (including beverages, taxes and gratuities) for meals, which reimbursement is available on presentation of supporting receipts and conference agenda to document amounts spent while travelling and completion of an expense report upon returning from your travel.
*The following break-down applies to partial day of meal allowance. ➢ If your conference is between 7:00 a.m. to 11:00 a.m. – breakfast only allowance $10.00 ➢ If your conference is between 11:00 a.m. to 4:00 p.m. – lunch only allowance $20.00 ➢ If your conference is beyond 4:00 p.m. – dinner only allowance $30.00 Breakfast $10.00
Lunch $20.00
Dinner $30.00
Total Per Diem $60.00
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➢ If the event is scheduled to take place all day from 7:00 a.m. to 5:00 p.m., you are entitled to the full $60.00 meal allowance.
Alcoholic Beverages
City funds should not be used to purchase alcohol or reimburse employees for alcohol related costs. The Council or City Manager or his/her designee may approve exceptions to this policy on a case-by-case basis for special receptions or other unique circumstances. This discretion applies primarily to non-travel related expenditures such as special receptions, and not to routine travel or meetings by City employees.
Spouses and Guests
Spouses and guests may accompany you on City travel and at conferences, seminars and meetings. However, any additional costs associated with the participation of your spouse or guests are your responsibility.
IV. Accounting for Expenses
When you return from your trip or official function, a final accounting of all expenses must be approved by your Department Head and submitted to Finance within ten working days. An expense report is always required.
The final accounting is made by completing the Expense Report (Exhibit B). After completing the expense report, you should attach required receipts, sign the report attesting to its accuracy and submit it to your Department Head for review and approval.
Department Heads approving expense reports are responsible for ensuring that:
▪ All expenses are reasonable, necessary and consistent with these guidelines. ▪ Any required receipts are attached.
▪ The final disposition is correct.
▪ Final accounting of all expenses is submitted to Finance.
Upon approval by the Department Head, the expense report should be forwarded to Finance along with a claim for payment to you; the reimbursement will be processed in accordance with the Accounts Payable calendar.
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Exhibit A
AUTHORIZATION TO USE PRIVATELY OWNED AUTOMOBILES
ON CITY OF SEBASTOPOL BUSINESS
I. CERTIFICATION
In accordance with City policy, approval is requested to use a privately-owned automobile on official City business.
I hereby certify that, whenever I drive a privately-owned vehicle on City business, the vehicle shall always be:
1. Covered by liability insurance for the minimum amount prescribed by the city:
$100,000 per person Bodily Injury; $300,000 per accident Bodily Injury; $100,000 per accident Property Damage or $300,0000 Combined (Bodily Injury and Property damage) single limit.
2. Adequate for the work to be performed.
3. Equipped with seat belts.
4. To the best of my knowledge, in safe mechanical condition.
I further certify that while using a privately-owned vehicle on official City business, I will follow all federal, state, and local laws, including distracted driving. I will certify that I will not engage in any activity that diverts my attention from driving, including talking or texting on my phone, eating and drinking, talking to people in my vehicle, adjusting my stereo, entertainment or navigation system or anything that takes my attention away from the task of safe driving. I understand that I will be subject to disciplinary action, up to and including dismissal, if this not followed. I certify all accidents will be reported to my supervisor and law enforcement within twenty-four (24) hours.
Name of Insurance Company:_______________________________________________________ Policy Number:___________________________
I possess a valid California driver’s license. Driver’s License No.___________________________ I understand that permission to drive a privately-owned vehicle on City business is a privilege which may be suspended or revoked at any time.
______________________________________ _________________________ Employee’s Signature Date
_____________________________
Employee’s Name - Please Print or Type
II. APPROVAL
Use of a privately-owned automobile on City business is recommended. _______________________________________ _________________________ Department Head Date
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EXHIBIT B
Name:
Destination:
Paid by Paid by Account #
City Employee (General Ledger
$ - $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
$ $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
$ - $ - xxx-xx-xx-xxxx
to City $ to employee: $
Date:
Date:
Date:
CITY MANAGER OR DESIGNEE APPROVAL:
(OUT OF STATE TRAVEL ONLY)
TRAVEL AUTHORIZATION/EXPENSE REPORT
(Due within two weeks after travel)
EMPLOYEE SIGNATURE:
DEPT HEAD APPROVAL:
Total Difference
owed:
Please attach all corresponding backup/proof of payment to support reimbursement requested Registration Fees
(receipt must be attached for reimbursement)
Per Diem ______ Days
(receipt must be attached for reimbursement)
Other ____________
(receipt must be attached for reimbursement)
Airfare
(receipt must be attached for reimbursement)
Personal Auto
__________ Miles @ 0.545 per miles
(attach map with destination for
Car Rental
______Days @ $______Per Day
(receipt must be attached for reimbursement)
Lodging
_____Nights @ $______Per Night
(receipt must be attached for reimbursement)
Date(s) of Travel:
Department:
Purpose:
City of Sebastopol
Check where applicable:
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FINANCIAL AND BUDGET TERMS GLOSSARY
Adopted Budget - appropriations adopted by the City Council.
Adoption - formal action by the City Council, which sets the spending path for the fiscal year.
Appropriation - legal authorization given by the City Council to make expenditures and incur obligations using City funds.
Assessed Value - the valuation of real property established by the Property Appraiser as a basis for levying taxes.
Bond - a special type of “loan” that provides funding for capital projects. Local governments are prohibited from borrowing funds to cover standard operating expenses.
CAD/RMS – Computer Aided Dispatch/Records Management System. These are the systems that capture all data and information for calls that come into the police dispatch center.
Additionally, all police reports and incidents are produced utilizing this system. It provides for tracking and archival retrieval and statistical analysis as well.
Debt Service Budget - the debt service budget is money used to repay bond issues.
Non-Departmental Budget - The purpose of the Non-Departmental account/program is to record expenditures for those items that are not directly associated with any one department or operating budget, but to the City as a whole. Non-Departmental operating expenses include, personnel payout cost (per MOUs provisions), unfunded accrual liability, retiree medical contributions, and transfer out to assigned reserve.
EOC – Emergency Operations Center. During an emergency, an activation occurs and assigned staff report to the Police Department which is the official location of the center. Assigned personnel are assigned to different functions to allow for organized tracking, management, resource allocation and planning for the event. Sections include Logistics, Planning, Finance, Operations, and sub-branches such as law, fire, EMS.
EMS – Emergency Medical Services. This term covers services provided by first responders including police and fire, paramedic and ambulance services. It is used broadly to specifically refer to paramedic, ambulance, and medical providers such as clinics and hospitals as part of the EMS system.
Enterprise Fund – the funding source for city agencies that are self-supporting, such as resource recovery facilities and water and wastewater facilities.
Fiscal Year - the 12-month financial period in which funds are appropriated and accounted for by the City, which begins July 1 and ends June 30 of the following year. A fiscal year is identified by the year in which it ends.
Fund - monies set aside and accounted for separately in order to ensure that the monies are spent for a specific purpose.
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Fund Balance - the balance remaining after accounting for all liabilities and revenue incurred during that year, plus the previous year’s fund balance. It is calculated at the end of each fiscal year.
Mandated Service - required by State, Federal, County law, health and safety code of California, contractual obligations, legal and tort liabilities.
MOU - Memorandum of Understanding. A labor contract pursuant to state, law, the Meyers, Millias and Brown Act, between the City and a labor union or organized group of employees under which all conditions of employment are negotiated.
Operating Budget - a plan of financial operations that provides a basis for the planning, controlling, and evaluating the operational portion of governmental activities. The operating budget supports ongoing services and programs.
Property Tax base – total value of land and property upon which a taxing authority can levy taxes.
The tax base is often different from the total property value in any area because some types of property, like schools and government facilities, are exempted from property taxes.
Redwood Empire Municipal Fund (REMIF) | California Intergovernmental Risk Authority (CIRA) – Annually, the Redwood Empire Municipal Insurance Fund (REMIF) and the California Intergovernmental Risk Agency (CIRA), which are the City's self-insured joint powers authorities, manage the insurance claims, benefit programs, and risk management for member cities. The REMIF/CIRA Board Members, including Vice Mayor Zollman and Councilmember Hinton, establish a budget for insurance premiums for the participating cities in this collective. Based on the premiums determined by REMIF/CIRA, the City of Sebastopol budgets accordingly. These premiums cover various claims such as workers' compensation, personal liability, and property insurance. Each department is allocated a portion of these premiums to cover costs, regardless of whether they have filed any claims. The allocation method is as follows: workers' compensation is based on the total salary of the department, and liability is based on the department's expenses from the previous year. This process, known as allocated insurance, is noted in the budget line items to ensure that each department contributes its fair share to the insurance expenses based on an established method. It's a structured approach to managing insurance costs, ensuring that each department pays proportionately to the city's overall insurance expenses.
SoCo ISD IJS – Sonoma County Information Systems Integrated Justice Systems. This is a countywide enterprise case and records management system that supports county justice partners, law enforcement, state and federal agencies through a centralized data repository on a 24/7 basis.
The system allows for real time information sharing with the district attorney, courts, and law enforcement agencies regarding criminal case status, warrant entries, wanted persons and criminal history.
Accrual in lieu – An arrangement where employees accumulate a certain benefit, such as leave or time off, but instead of taking the time off, they receive a payment for it. This often happens when an employee has earned more leave than they can use or carry over to the next period, and the employer compensates them financially for the unused time. It's like having a savings account for time off; if you don't use it, you get paid for it instead.
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Health in lieu - Employees who opt out of the city-provided health plan are entitled to a "cash in lieu" benefit, which is a monetary amount provided to the employee instead of health insurance coverage.
Unfunded Accrued Liability (UAL) – It is the gap between the future money needed for employee benefits, like pensions, and the funds currently saved for them. It's the difference between the total amount that should be paid to employees after retirement and the actual savings available. UAL shows how much more needs to be added to the savings to ensure all promised payments can be made to retirees. It's a way to measure how much more money needs to be saved to cover future payments to retired employees. The difference between the estimated cost of future benefits and the assets that have been set aside to pay for those benefits.
Cost Allocation Plan - The enterprise funds (water and sewer) contribute to a portion of the City's administrative costs, which are supported by the General Fund. These administrative costs encompass departments such as Finance, City Manager, City Clerk, HR, among others. The City has recently revised the methodology used to calculate these payments.
Direct Cost – These are expenses that can be directly attributed to a specific product or service which may include costs like raw materials, and labor expenses that are directly involved in supporting an operation. In the context of the City's budget, direct costs would refer to specific expenses that are directly associated with a particular department or service, rather than general administrative costs which are spread across multiple departments. For example, the cost of materials used by the Public Works Department for road maintenance would be a direct cost.
However, the City's recent Cost Allocation Plan focuses on the recovery of central support costs, commonly referred to as overhead, and does not include the direct allocation of certain shared expenses.
Capital Improvement Program (CIP) – This refers to a 5-year program for capital expenditures to replace, maintain, and expand the City's infrastructure. This includes projects such as road improvements, water and sewer system upgrades, and building renovations. The program outlines the anticipated costs and the proposed funding sources for these projects. It's a critical component of the city's financial planning and budgeting process, ensuring that the necessary capital assets are in place to support city services and functions. Year 1 of the CIP is referred to as the “Capital Improvement Plan.”
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Fund Structure Chart
Non-Major
Fund
General Fund
(Major Fund)
Governmental
Funds
Internal Service
Fund
Wastewater
Fund
City of Sebastopol
Budgetary Fund
Proprietary
Funds
Insurance
Fund
Water
Fund
Gas Tax
Fund
Police Grants
Fund
Assessment
District
Special
Revenue Funds
All Others
Funds
Capital Project
Fund
Debt Service
Fund
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Fund
Type Fund # Restricted? Fund Fund Description Responsible Department 100 Unrestricted General
The General Fund is the primary operating fund of the City and is used to account for most day-to-day activities. Revenue sources include (but are not limited to) property tax, current fees for services and business registration.
**ALL DEPARTMENTS**
103 Assigned Building, Facilities &
Infrastructure
This fund should be established and maintained in a manner similar to an Internal Service Fund, which accounts for centralized service costs. Charges from this fund will appear as an expenditure in the user department and as revenue in the central service department. This will facilitate the timely replacement of the City's owned fixed assets.
Lead Department: Administrative Services
Contributing Department: Police/Fire/Public Works
104 Assigned
Equipment
Technology &
Vehicle
This fund should be established in a manner similar to an Internal Service Fund, which accounts for centralized service costs. Charges from this fund will appear as an expenditure in the user department and as revenue in the central service department. These funds should be set aside for the proper funding of equipment, technology, and vehicle replacement.
Lead Department: Administrative Services
Contributing Department: Police/Fire/Public Works
105 Assigned Pension & OPEB
A Section 115 Trust was established to prefund pension or other post-employment benefits (OPEB) liabilities. The trust is designed to help the City set aside funds to meet its future pension or OPEB obligations. The funds in the trust are invested, and the earnings on those investments can be used to help pay for the entity's pension or OPEB liabilities.
Lead Department: Administrative Services
120 Restricted Tree
Replacement Fund This fund is used to remove and replace trees along City streets and City-owned properties (excluding Parks). It is primarily funded by tree deposits that have been forfeited.
Lead Department: Planning
Contributing Deparment: Public Works
121 Restricted BSA Fund-SB1473
Fee
Funds collected per SB1473 , which requires cities and counties to collect a fee on building permit applicants, in the amount of $4 per every $100,000 in valuation. The City retains 10% for administrative costs and code enforcment education, while the remainder will be available to the Building Standards Commision.
Lead Department: Building
Contributing Deparment: Planning
122 Restricted Building Permit
Technology Fund
Land use type permits including use permits, special events, grading, building and fire permits are collect at the issuance. Fee will be used to maintain the permitting system, property information and homeowner data website and other associated costs
Lead Department: Building
Contributing Deparment: Planning
123 Restricted Street Pavement
Reserve
An annual transfer of residual balance from the Special Sales Tax Fund 124 to the Street Pavement Reserve Fund 123 for maintenance of a range of services including public safety, street and road maintenance and repairs, flood maintenance, park and open space maintenance, and other general community services
Lead Department: Administrative Services
Contributing Deparment: Public Works/Engineering
125 Restricted Vehicle Abatement Funds collected per County Resolution 94-1207, the funds are collected by the DMV and distributed to participating cities. The funds are to be used for the removal and dispopsal of abandoned vehicles.
Lead Department: Police
126 Restricted
Tobacco
Management
Program Fund
Funds receives on a reimbursement basis through a grant from the Department of Justice (DOJ) as a result of the passage of California Healthcare, Research & Prevention Tobacco Tax Act of 2016 (Prop.56) Lead Department: Police
127 Restricted Flood Mitigation
Fund
Assemblymember Mark Levine has awarded the City with $1.5M in Flood Relief Funds to assist with repairs for flood-related damages.
Lead Department: Administrative Services
Contributing Deparment: Public Works/Engineering
128 Restricted Police Endowment
Fund
Upon Joanne Marion passing, a local citizen has generously donated her retirement fund, estimated at around $423,000, to support the police department's various needs. This generous donation provides a significant financial boost, allowing the department to allocate resources where they are most needed.
Lead Department: Police
City of Sebastopol Fund Descriptions
General
DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 284
Fund
Type Fund # Restricted? Fund Fund Description Responsible Department City of Sebastopol Fund Descriptions
500
510
Restricted Water Operating
Sewer Operating
The Water/Sewer Fund accounts for the provision of water/sewer services to residents and businesses of the City. All activities necessary to provide such services are accounted for in this fund including, but not limited to, administration, operations, maintenance, financing, billing and collections.
Treatment services are provided by Santa Rosa Subregional Partner Lead Department: Public Works/Engineering
Contributing Deparment: Administrative Services
501
511
Restricted Water Capital
Sewer Capital
The Capital Improvements Fund accounts for City-wide construction and improvements specifically paid for through
the proprietary funds
Lead Department: Public Works/Engineering
Contributing Deparment: Administrative Services
512 Restricted Sewer Impacting Fee The fee is meant to offset the financial impact a new development places on public infrastructure.
Lead Department: Public Works/Engineering/Building
Contributing Deparment: Planning
200 Restricted Gas Tax The Gas Tax Fund accounts for the construction and maintenance of the street system in Sebastopol.
Financing is provided by the City’s share of state gasoline taxes allocated to cities from the State in accordance with the Streets and Highways Code
Lead Department: Public Works
Contributing Deparment: Administrative Services
201 Restricted Measure M - Road
Maintenance The County Measure M Fund accounts for the half-cent County sales tax revenue restricted for local transportation improvement projects
Lead Department: Public Works
202 Restricted Measure M - Park
Improvement
The County Measure M Fund accounts for the half-cent County sales tax revenue restricted for local park improvement projects
Lead Department: Planning
203 Restricted Art in Lieu The Art in Lieu fund accounts for developer contributions in lieu of installation of public art on project sites and income received from art programs and events to fund public artwork, cultural programs, maintenance/conservation, and administrative costs relating to the Art in Public Places Program.
Lead Department: Planning
204 Restricted Housing Linkage
Fund
The Housing Linkage Fee Fund is used to mitigate the housing impacts caused by new, changed and expanded nonresidential development in the City and provide a source of revenue for housing affordable to person of very low and low income.
Lead Department: Planning
205 Restricted Inclusionary Housing
Fund
The Inclusionary Housing Fund accounts for revenue received from fee payment to be used for the exclusive purpose of providing housing affordable to low and moderate income households in the City for construction of five or more new dwelling units, or for the division or subdivision of land into five or more lots for residential use.
Lead Department: Planning
206 Restricted
Building Permit
Incremental Fee
Fund
The Building Permit Incremental Fee Fund accounts for revenue received from construction inspection and plan checks to fund training, certification exams and courses.
Lead Department: Building
207 Restricted
Building
Improvement
District
Business Improvement District was established via ordinance 666 and shall include all businesses located within the area described in Exhibit A. The revenues derived from taxes imposed upon all the businesses in the area shall be utilized for acquisition, construction or maintenance of parking facilities, decoration of any public place, promotion of public events which are to take place, furnishing of music in any public place and general promotion of retail trade activities for the benefit of the area.
Lead Department: Administrative Services
208 Restricted General Plan Update
Fee
General Plan Update Fee Fund is assessed on Building Permits and is designed to help recover the significant long-term costs of periodically updating the General Plan and Zoning Ordinance. The Fund is typically used for consultant and other costs related to updates.
Lead Department: Planning
209 Restricted
Supplemental Law
Enforcement
Services Fund
The Supplemental Law Enforcement Services Fund receives funds from the State of California to supplement local law enforcement activities
Lead Department: Police
Enterprise Special Revenue
DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 285
Fund
Type Fund # Restricted? Fund Fund Description Responsible Department City of Sebastopol Fund Descriptions
210
211
Restricted Asset Forfeiture
Fund
The Police Seized Assets Fund accounts for properties seized by the Police Department during the normal course of police
operation
Lead Department: Police
212 Restricted Park Improvement
Fund
The Park Improvement Fund receives revenue from new residential and hotel development to mitigate the impact of such new development on City park and recreational facilities. The use of revenues from the Fund is restricted to park and recreational capital improvements.
Lead Department: Planning
213 Restricted Traffic Impact Fee
Fund
The Traffic Impact Fee Fund was established to reduce the traffic impacts caused by new development within the City limits and certain public improvements (transportation system infrastructure) and revenue collected from these fees shall be used solely to pay for the City’s future construction of facilities or services or reimburse the City for facilities constructed by the City with funds advanced by the City from other sources.
Lead Department: Planning
214 Restricted Underground
Utilities Fee Fund
The Underground Utilities Fee Fund is an in-lieu fee paid by development projects where the City Engineer has determined physical undergrounding of overhead utilities is not practical. The Fund is used for general City utility undergrounding projects.
Lead Department: Planning
215 Restricted Street Lighting
Assesment District Funds collected per CA act 1972, funds are collected through annual parcel assesments and used for the operation and maintenance of the Citywide street light system.
Lead Department: Public Works
Contributing Deparment: Administrative Services
216 Restricted
Community
Development Block
Grant
Community Development Block Grant funds communities with resources to address a wide range of unique community development needs such as affordable housing, anti-poverty programs and infrastructure development.
Lead Department: Engineering
217 Restricted
Road Maintenance
& Rehabilitation
(SB1)
The Road Maintenance & Rehabilitation fund accounts for funds from the State of California under Road Repair and Accountability Act of 2017. The use of funds is similar but, not identical, to Gas Tax use rules and must be used for projects related to road maintenance and rehabilitation, safety projects, and traffic control devices.
Lead Department: Engineering
Contributing Department: Administrative Services
218 Restricted Park Land &
Development Fee
Fees collected from development projects. This fund is used for the acquisition of land and development of new park facilities and/or to add additional amenities at the City's existing parks that increase the capacity of the park.
Lead Department: Planning
219 Restricted Gen Government
Facilities Fee
Fees collected from development projects. This fund is used to fund government facilites to maintain the existing level of service the City provides. As new development occurs, the City will be required to expand general facilities to maintain the existing standard.
Lead Department: Planning
220 Restricted Fire Facilites Fee Fees collected from development projects.Fees collected from development projects. This fund is used to fund new fire facilities that are necessary to maintain the existing level of service the City provides.
Lead Department: Fire/Building
221 Restricted Stormwater
Facilities Fee Fees collected from development projects. This fund is used to fund new development's fair share of stomrwater facilities that are necessary to mitigate the impacts of new development in the City.
Lead Department: Public Works
Contributing Department: Engineering
233 Restricted Human Services &
Community Fund
Human Services & Community Fund accounts for revenue obtained by the solicitation of voluntary contributions from residents and property owners through water and sewer bills and other means of collection or fundraising activities to fund programs or activities which address the welfare of the City’s residents regardless of all age, social status or income.
Lead Department: Administrative Services
240-246 Restricted Police Grants Funds
The Police Grants Fund accounts for grant activities and services paid and reimbursed by grant funding from Federal, State, County and local government agencies. These funds are designed for specific police services, activities and capital equipment. The current source of revenues is the Citizens Option for Public Safety or COPS grant used to augment public safety expenditures Lead Department: Police
Special Revenue
DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 286
Fund
Type Fund # Restricted? Fund Fund Description Responsible Department City of Sebastopol Fund Descriptions
247 Restricted Supplemental
Planning Grant
Supplemental Planning Grant funds for local governments to address California’s critical housing needs.
The grant awards to accelerate housing production by streamlining the approval of affordable housing and promoting development consistent with the State’s planning priorities, among other related activities.
Lead Department: Planning
248 Restricted Measure H
Fire Services
The passage of Measure H which sought to add a quarter-cent to the existing sales tax will benefit Sebastopol in responding to emergencies and addressing aging infrastructure needs.
Lead Department: Fire
Internal
Service
601 Unrestricted
Workers
Compensation
General Liablity
The General Liability Fund covers the cost of the City’s insurance policies and payments liability claims against the City. Revenue for this fund is derived from internal service charges to City departments Lead Department: Administrative Services
400 Restricted Debt Service
Fund The General Obligation Debt Service Fund accounts for the accumulation of resources to pay general obligation principal and interest
Lead Department: Administrative Services
402 Restricted Debt Service
Fund CREBS Debt Service Fund
Lead Department: Administrative Services
Debt Service Special Revenue
DRAFT PROPOSED BUDGET AS OF JULY 8, 2024 287