1. REPORT_OPS_Agricultural Status REPORT_OPS_Agric
ultural Status.docx
2. REPORT_OPS_Communication Status REPORT_OPS_Com
munication Status.d
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EMERGENCY OPERATIONS PLAN, PART 2
CITY OF SOUTH PASADENA, CA 280
# Name Report Template
3. REPORT_OPS_Energy Status REPORT_OPS_Energ
y Status.docx
4. REPORT_OPS_Firefighting Status REPORT_OPS_Firefi
ghting Status.docx
5. REPORT_OPS_Hazmat Status REPORT_OPS_Hazm
at Status.docx
6. REPORT_OPS_Mass Care Status REPORT_OPS_Mass
Care Status.docx
7. REPORT_OPS_Public Safety Status REPORT_OPS_Publi
c Safety Status.docx
8. REPORT_OPS_Public Works Status REPORT_OPS_Publi
c Works Status.docx
9. REPORT_OPS_Search&Rescue REPORT_OPS_Searc
h&Rescue.docx
10. REPORT_OPS_Transportation Status REPORT_OPS_Trans
portation Status.doc
11. REPORT_OPS_Utility Status REPORT_OPS_Utility
Status.docx
12. REPORT_P&I_Local Government After Action REPORT_P&I_Local Government After Ac
13. REPORT_P&I_Situation Status REPORT_P&I_Situati
on Status.docx
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EMERGENCY OPERATIONS PLAN, PART 2
CITY OF SOUTH PASADENA, CA 281
4.1.7 EOC Plans
The table below list all available EOC Plan Templates.
Note that these Plan Templates can be accessed in two ways: through hard copies in the EOC and Alternate EOC; and by clicking on the file names in the electronic version of this plan.
# Name Plan Template
1. PLAN_P&I_Advance PLAN_P&I_Advance.
docx
2. PLAN_P&I_Demobilization PLAN_P&I_Demobili
zation.docx
3. PLAN_P&I_EOC Action PLAN_P&I_EOC
Action.docx
4.1.8 EOC Guides
The table below list all available EOC Guides.
Note that these Guides can be accessed in two ways: through hard copies in the EOC and Alternate EOC; and by clicking on the file names in the electronic version of this plan.
# Name Guides
1. GUIDE_F&A_PA Damage Categories GUIDE_F&A_PA
Damage Categories.
2. GUIDE_MGT_77 Most Asked Questions in an
Emergency GUIDE_MGT_77
Most Asked Questio
3. GUIDE_MGT_Emergency Alert System (EAS) GUIDE_MGT_Emerg ency Alert System (EA
4. GUIDE_MGT_EPI-JIC SOP GUIDE_MGT_EPI-JIC
SOP.docx
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EMERGENCY OPERATIONS PLAN, PART 2
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5. GUIDE_MGT_Legal Authorities GUIDE_MGT_Legal
Authorities.docx
6. GUIDE_MGT_Recovery Plan_Project Management GUIDE_MGT_Recov ery Plan_Project Man
7. GUIDE_P&I_EOC Org Chart GUIDE_P&I_EOC
Org Chart.docx
8. GUIDE_P&I_Planning P GUIDE_P&I_Plannin
g P.docx
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EMERGENCY OPERATIONS PLAN, PART 2
CITY OF SOUTH PASADENA, CA 283
5 Appendix A - Resources
Category Kind Function Specifications Quantity Owner Location 8 - 374
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CITY OF SOUTH PASADENA, CA 284
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EMERGENCY OPERATIONS PLAN, PART 2
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6 Appendix B - Contact List
Person or
Location Name
Title or
Function Phone Number Email Other
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ATTACHMENT 4
Earthquake Annex
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City of South Pasadena
Emergency Operations Plan
EARTHQUAKE ANNEX
June 2022
Approved:____________________Title:__________________Date:_____________ 8 - 379
FOREWORD
The Southern California area sits on some of the most unstable ground in the country.
Some 10 million people work and live above the 200+ known earthquake faults throughout the Region. Earthquake faults are a result of tectonic plates pushing together, 6 to 15 miles beneath the earth’s surface. The movement between the North American Plate and the Pacific Plate pushes Los Angeles County north, about 1 ¾ inches per year. Los Angeles County is 3 meters (10 ft) closer to San Francisco today than it was in 1924.
Southern California experiences more than 200,000 earthquakes every decade.
Fortunately, most are too small to be felt. Notable exceptions are the Sylmar earthquake, February 9, 1971; the Whittier earthquake, October 1, 1987; and the Northridge earthquake, January 17, 1994. Seismologists predict an 80 to 90% probability, of a magnitude 7+ earthquake in Los Angeles, before 2024. Because of those predictions, South Pasadena remains on constant alert to seismic activity.
When a “major earthquake” strikes the City of South Pasadena, the entire City will experience significant impact but it is unlikely that the entire City will be totally devastated.
There will be pockets of damage with lesser amounts of damage, over a wide area. The infrastructure will sustain substantial damage including structure collapse and the interruption of transportation routes, utilities, and communications. The City’s Public Safety Departments may respond to numerous fires, persons trapped in collapsed structures, hazardous materials releases, traffic collisions, and a variety of medical emergencies.
The City of South Pasadena Earthquake Annex has been developed, to be a guide, for Earthquake Emergency Operations.
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CONTENTS
FOREWORD ................................................................................................................................................... 1 CONTENTS..................................................................................................................................................... 2 MANAGEMENT AND ORGANIZATION............................................................................................... 3 INCIDENT COMMAND SYSTEM....................................................................................................... 3 CITY EMERGENCY OPERATIONS ORGANIZATION.............................................................. 3 DEPARTMENT HEAD POSITION CHECKLIST........................................................................... 3 AREA COMMAND.................................................................................................................................... 4 PUBLIC SAFETY DEPARTMENTS INITIAL PRIORITIES....................................................... 5 RECONNAISSANCE OF THE CITY ................................................................................................. 5 OPENING OF THE EMERGENCY OPERATIONS CENTER (EOC)................................... 5
SOUTH PASADENA POLICE DEPARTMENT (SPPD) AND VERDUGO FIRE COMMUNICATIONS CENTER (VFCC) OPERATIONAL PROCEDURES........................ 6 RESPONSE IF VFCC IS NON-OPERATIONAL........................................................................... 6 DISASTER MODE.................................................................................................................................... 7 AREA COMMANDER POSITION CHECKLIST............................................................................ 7 ZONE COMMAND POSITION CHECKLIST.................................................................................. 8 EMERGENCY OPERATIONS CENTER ACTIVATION MATRIX .......................................... 9 EARTHQUAKE OPERATIONS............................................................................................................. 10 EMERGENCY MODE (EEM) ............................................................................................................ 10 8 - 381
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MANAGEMENT AND ORGANIZATION
Unlike most other large emergency incidents that may impact South Pasadena, a major earthquake has the potential to impact the entire City at one time. Therefore, the command structure in the City may be more complex, and involve more levels than most other incidents. For any earthquake causing significant damage within the City of South Pasadena, the Emergency Operations Center (EOC) may be activated, and field operations may be controlled under an Area Command structure. All operations will be conducted under standard Incident Command System principles.
INCIDENT COMMAND SYSTEM
Incident Command will be handled by a Unified Command. Unified Command is a team effort process that allows all agencies, with political, geographical, or functional responsibility for an incident, to establish a common set of incident objectives and strategies, that all can agree upon. Command may be unified for geographic or political reasons.
CITY EMERGENCY OPERATIONS ORGANIZATION
During a local emergency, the City Manager is the Director of the Emergency Services (Municipal Code Sect. 11). As Director, the City Manager is authorized to promulgate, issue and enforce rules, regulations, orders, and directives that he/she considers necessary for the protection of life and property. The City Manager exercises full authority over operations of the various City Departments.
DEPARTMENT HEAD POSITION CHECKLIST
Check-in upon arrival at the EOC.
Obtain a briefing on the situation.
Determine your personal operating location and set up as necessary. Clarify any issues regarding your authority and assignment and what others in the organization do.
Participate, as member of Emergency Operations Center general staff. Provide effective oversight and management of all department operations. Ensure that field command personnel have a clear understanding of department policies, expectations, limitations, and priorities.
Evaluate the need for, and request mutual aid resources. Resolve conflicts concerning overall response priorities, strategies, and/or resource use. Work with staff to establish priority use for scarce resources. Work with information officer to develop media strategy. 8 - 382
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AREA COMMAND
Area Command is an incident command tool, primarily designed to assist in managing a very large incident or portions thereof, where multiple incident management teams are assigned. Area Command is responsible for the overall direction of multiple incident command teams. This includes insuring that conflicts are resolved, incident objectives are established, and strategies are selected for the use of critical resources. It may be pre-established for “predicted earthquakes,” it may be established spontaneously following an earthquake. When Area Command is established, Incident Commanders, for the incidents under its authority, will report to the Area Commander. For incidents under its authority, Area Command has the responsibility to:
• Set overall incident related priorities.
• Allocate critical resources, based on priorities.
• Ensure that incidents are properly managed.
• Ensure that incident(s) objectives are met and do not conflict with each other or with City policy.
The Unified Area Command organization in our City initially will normally consist of the South Pasadena Fire Department (SPFD) Battalion 9 Chief and the South Pasadena Police Department (SPPD) Watch Commander. Unified Area Command will be established simultaneous with the City-wide drive through windshield survey by SPFD and SPPD units.
Major events such as earthquakes, floods, civil disturbances, multiple wildland fires, or terrorist activity may create a large number of incidents. Due to their size and potential impact, these events provide an appropriate environment for the possible use of Area Command.
As with any element of Incident Command System (ICS), the use of Area Command is incident driven and will be implemented to meet the span of control needs of a dynamic event. Area Command may also be pre-designated for significant situations such as earthquake or anticipated civil disturbance. It may be implemented City-wide or any other selected geographic area.
In areas of concentrated damage or large numbers of incidents, the area command may be divided further into Zones as previously described. Each Zone Commander reports to the Area Commander.
In the City of South Pasadena, Area or Zone Commands are normally established in three predesignated areas:
Area/ Zone 1 – North of Mission Street
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Area/ Zone 2 – South of Mission Street, West of Meridian Avenue Area/ Zone 3 – South of Mission Street, East of Meridian Avenue
PUBLIC SAFETY DEPARTMENTS INITIAL PRIORITIES
• During an earthquake all public safety shall seek shelter for personal protection using the “duck, cover, and hold on” method.
• Once shaking has stopped, all response vehicles shall be removed from their designated area to their earthquake safe area.
• City infrastructure of fire station, city hall, and public works shall be assessed by Fire Department personnel. The Police Station shall be assessed by the Police Department.
• Fire and Police personnel assessing the infrastructure shall check with the Department Head or supervisors for individual department accountability of personnel.
• Fire and Police personnel shall report status of facilities to their respective Unified Area Commander.
RECONNAISSANCE OF THE CITY
• After the City Hall complex has been assessed, E81, RA 81, and SPPD Patrol Units should conduct a reconnaissance of the City using the pre-designated reconnaissance routes and information sheets. A code-3, emergency lights and siren, survey is to be conducted unless otherwise instructed by the Unified Area Command.
• Only significant findings are to be reported to the Unified Area Command. It is imperative to complete a thorough survey of the City. However, this should not eliminate the opportunity for immediate action if necessary to save a life or keep a fire from spreading. Fire and Police personnel recognizing the need to take immediate action shall communicate the circumstances to the Unified Area Commanders.
• Fire and Police units shall return to the Unified Area Command Post when their respective reconnaissance is complete and provide documentation of the status of structures, transportation route, or infrastructure damage. • The Unified Area Command will inform Verdugo; the Chief of Police and Fire Chief using the Earthquake Visual Intensity Scale (EVIS), and status of public safety resources in the City.
OPENING OF THE EMERGENCY OPERATIONS CENTER (EOC)
• In the absence of the Fire Chief, or the Police Chief, the Unified Area Commanders will be responsible for opening the EOC if necessary. If the Unified Area Commanders are unavailable, the on-duty Fire Captain or Watch Commander will open the EOC as time permits.
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• The “ACTIVATION STEPS” binder located in the EOC that should be used as a guide for personnel opening the EOC.
SOUTH PASADENA POLICE DEPARTMENT (SPPD) AND VERDUGO FIRE
COMMUNICATIONS CENTER (VFCC) OPERATIONAL PROCEDURES
When VFCC and the SPPD dispatch are fully operational, calls for service will be sent to the Unified Area Commanders (UAC, BC9 and WC) to prioritize, dispatch and track resources. However, the Unified Area Commanders may, at any time, based on the complexity, severity, and number of incidents occurring within a specific geographic area, create a Zone Command using the above pre-determined areas or designate their own impact areas to ensure an appropriate span of control. That decision will be incident driven.
The Battalion 9 Command Vehicle is set up to become the UAC with additional radios, and cellphones. If available, the front of San Marino Fire Station apron (driveway) is the primary safe area for the Fire Department, and should serve as a primary location for a Unified Area Command Post. In this scenario Battalion 9 Chief Officer will need to communicate with SPPD via radio. If Battalion 9 is not in quarters at Fire Station 91, the safe area front apron at Fire Station 81 may also serve as the Unified Area Command Post, Battalion 9 Chief Officer will need to operate with the SMPD via radio.
If there is a low volume of emergency incidents following an earthquake and no observable damage, SPPD and VFCC will return to normal dispatching. SPFD and SPPD may resume normal operations, and in this scenario VFCC remains fully operational and retains control of field resources, Area Commanders will not be dispatching or tracking resources.
If the earthquake intensity or damage is observed, SPPD Dispatch, VFCC and the Area Commanders will attempt to make a smooth transition of calls for service to the Unified Area Command. Information from the VFCC will be transmitted electronically to the ACP (Area Command Post). SPPD Dispatch will transmit calls for service via radio or runner.
The ACP will then prioritize, assign resources, track, and dispose of the incident, as appropriate.
RESPONSE IF VFCC IS NON-OPERATIONAL
If VFCC is non-operational, the UAC becomes the basis of the organization. The UAC will function as an independent operational system, within the City of South Pasadena.
The UAC will provide coordination and control of activities within that area. Calls for service will be transmitted from SPPD Dispatch directly to the UAC by radio, cell phone or runner.
Commented [DM1]: Verify station #
Commented [EZ2R1]: This is correct. So Pas is 81. San
Marino is 91
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The UAC will assume Unit status-keeping and dispatch responsibilities within the City.
Incidents that are reported during the district survey (“Still alarms”) will be identified by sequential incident numbers starting with the number “1”(one). The UAC will be responsible for assigning incident numbers to all incidents identified in the field.
The UAC will report to the City of South Pasadena Emergency Operations Center, if and when it is established. The UAC will normally be established in a safe area in front of Fire Station 91.
DISASTER MODE
When a citizen calls the Department and requests assistance, the Public Safety Departments have a “duty to respond.” This legal responsibility can be broken by direct notification to the caller that “the City of South Pasadena is in the Disaster Mode and will not respond to your call, until the situation is known.” Calls will be cataloged and transmitted to the Area Commanders for triage and follow up as resources permit.
Incident information will be transmitted to the ACP, via electronic or other means. The ACP will then prioritize, assign resources, track, and closure of the incident, as appropriate.
AREA COMMANDER POSITION CHECKLIST
Obtain incident briefing.
Obtain and carry out the delegation of authority, from department command, for overall management and direction of incidents within the designated area command.
Notify Verdugo Fire Communications (VFCC) of Area Command perimeters along with requesting additional radio channels, resources and staging location(s). Establish appropriate location for area command post, usually the safe area apron for Fire Station 91 or Station 81.
Determine and implement appropriate area command organization. Establish reporting relationships for incident commanders within the designated area command.
Determine need for, and request, technical specialists, and cooperating or assisting agency representatives.
Obtain incident briefing and incident action plans from incident commanders, as appropriate.
Periodically conduct joint meetings with incident commanders, as appropriate (assess incident situations and review incident objectives and strategies, prior to strategy meetings).
Make priority decisions on critical resource needs.
Maintain close coordination with adjacent jurisdictions. Approve incident commanders’ requests for, and release of, critical resources. 8 - 386
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Approve demobilization plans.
Ensure that all incidents have incident numbers assigned, either by VFCC or by area command (see incident numbering).
Maintain a log of major actions / decisions.
ZONE COMMAND POSITION CHECKLIST
Conduct apparatus radio check in on Zone Tactical channel (Fire Red 7, or Red 11 b/u).
Assume command of assigned resources.
Initiate district drive through and have companies relay damage assessments, once completed assign resources based upon greatest need and potential impact. Establish appropriate location for Zone command post. Communicate resource requests and resource availability to Area Command. Develop communications plan within Battalion including available cell phone numbers of commanders.
Obtain incident briefings and incident action plans from incident commanders, as appropriate.
Ensure companies begin documentation using ICS 214 forms. Identify logistical needs and coordinate with Area Command. Ensure that all incidents have incident numbers assigned either by VFCC or by area command (see incident numbering).
Maintain activity log.
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EMERGENCY OPERATIONS CENTER ACTIVATION MATRIX
CITY OF SOUTH PASADENA – EMERGENCY OPERATIONS CENTER – ACTIVATION MATRIX
EVENT EXAMPLES AND
CHARACTERISTICS
THREAT
ASSESSMENT
CITY
RESPONSE
LEVEL
RESPONSE ACTIONS
Earthquake Predictions/Advisories –
Level One
Severe Weather Advisories
Minor Localized Incidents Involving
Two or More Departments
Generally Short-Term with Four-toTwelve Hours of Concern
LOW RISK LEVEL
THREE
Initially activate and brief Level
Three EOC staff.
Any staff specifically required by the
requesting agency or EOC Director.
Earthquake Predictions/Advisories –
Level Two, Three
Moderate Earthquake Affecting the
City of South Pasadena
Major Fire, Wind, or Rain Storm
Affecting the City of South
Pasadena
Two or More Large Incidents
Involving Two or More Departments
Longer Term Incident – Two or
More Shifts
MEDIUM RISK LEVEL
TWO
Activate and brief Level Two EOC
staff to include all those
enumerated in Figure 4-5:
• All EOC Section Coordinators
• Liaison representatives as
appropriate
Any staff specifically required by the
requesting agency or EOC Director
City-wide or Regional Emergency
Three or More Departments with
Life Safety Impacts
Mutual Aid Resources May Not Be
Available for Twenty-Four Hours or
More
Long Duration, Several Days to
Weeks
HIGH RISK LEVEL ONE Activate and brief Full Response
Organization, staff to include those
enumerated in Figure 4-6.
Any staff specifically required by the
EOC Director Operate on twelve
hour shifts.
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EARTHQUAKE OPERATIONS
The severity of an earthquake can be expressed in terms of both intensity and magnitude.
However, the two terms are quite different, and they are often confused. Intensity is based on the observed effects of ground shaking on people, buildings, and natural features. It varies from place to place within the disturbed region depending on the location of the observer with respect to the earthquake epicenter. Magnitude is related to the amount of seismic energy released at the hypocenter of the earthquake. It is based on the amplitude of the earthquake waves recorded on instruments. The magnitude of an earthquake is represented by a single, instrumentally determined value.
Seismic waves are the vibrations from earthquakes that travel through the Earth; they are recorded on seismographs. Seismographs record a zig-zag trace that shows the varying amplitude of ground oscillations beneath the instrument. The time, location, and magnitude of an earthquake can be determined from the data recorded by seismograph stations.
The Richter magnitude scale was developed as a mathematical device to compare the size of earthquakes. The magnitude of an earthquake is determined from the logarithm of the amplitude of waves recorded by seismographs. Adjustments are included in the magnitude formula to compensate for the variation in the distance between the various seismographs and the epicenter of the earthquakes. On the Richter Scale, magnitude is expressed in whole numbers and decimal fractions. For example, a magnitude of 5.3 might be computed for a moderate earthquake, and a strong earthquake might be rated as magnitude 6.3. Because of the logarithmic basis of the scale, each whole number increase in magnitude represents a tenfold increase in measured amplitude; as an estimate of energy, each whole number step in the magnitude scale corresponds to the release of about 31 times more energy than the amount associated with the preceding whole number value.
EMERGENCY MODE (EEM)
The City Public Safety Departments will go into Emergency Mode any time a detectable earthquake tremor is felt. It will remain in that mode until either the Battalion Chief and Watch Commander determines otherwise. The intensity and impact of the event will determine the level of response.
All personnel are responsible for their own preparedness. During an earthquake, City employees shall seek the closest safe refuge and assist others in doing the same. They shall follow their respective Department Emergency Plans and assist fellow workers.
When VFCC becomes aware that an earthquake was felt, the dispatch center will immediately go into the Emergency Mode. VFCC will notify all VFCC fire stations, and 8 - 389
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announce their operational capability. SPFD and SPPD will immediately vacate quarters and respond to their pre-designated “safe location.” Public Safety resources will operate from their pre-designated safe location, pending direction from the Unified Area Command.
The Battalion 9 Commander will, as soon as practical, notify the SPPD, that the SPFD is in the Emergency Mode.
If the earthquake was felt at their location, or as directed by the Battalion Commander, SPFD and SPPD resources will immediately commence a drive-through survey of their district. The drive-through shall be done in the “emergency” mode, unless otherwise directed by the Unified Area Command.
Fire Companies and Patrol Units will follow a pre-designated route, paying specific attention to buildings with a high potential for life loss. They will also evaluate the impact on the infrastructure, including transportation routes, utilities, bridges, and public services.
All identified problems should be documented and significant problems shall be reported immediately to the UAC.
While it is clear that the best way to get a comprehensive view of the City is through a thorough a ground survey, it may be unreasonable to expect ground resources in impacted areas to complete their surveys. The UAC will have to evaluate and prioritize incidents, based on the probability of significant injuries or potential for lives saved. When SPPD or SPFD feels compelled to stop at an incident and begin rescue, EMS, or suppression operations, the UAC Commanders shall be notified immediately.
The UAC will support the operation to whatever extent possible by requesting additional resources through their respective channels. When this occurs, the UAC then becomes responsible for all activities within the areas of the City that have not undergone a complete ground survey.
The UAC shall prioritize incidents and dispatch the minimal amount of resources possible.
If available, additional resources may be sent to more complex incidents, when requested by on-scene officers. Resources may be dispatched in configurations that are most appropriate to the incident, this may include individual units, fire companies, Task Forces, or Strike Teams.
Strategic priorities shall be:
• Protecting life
• Protecting property
• Protecting the environment
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All operations should be accomplished in the safest manner possible.
NOTE: This Annex matches the City of San Marino Annex and operations are based on the Area Command expectations of Verdugo Fire Communications. 8 - 391
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ATTACHMENT 5
Heat Emergency Annex
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City of South Pasadena
Emergency Operations Plan
Extreme Heat / Power
Interruption Annex
June 2022
Approved____________________Title:___________________Date:_____________ 8 - 395
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CONTENTS
Purpose........................................................................................................................... 3 Decision Points ............................................................................................................... 4 Extreme Weather Conditions .......................................................................................... 5 Objectives ....................................................................................................................... 6 Contacts.......................................................................................................................... 7 Level III............................................................................................................................ 8 Level 1I............................................................................................................................ 9 Level I............................................................................................................................ 10 Attachment A – Excessive Heat & Cooling Center Locations........................................ 11 Attachment B – Mass Notification Templates................................................................ 13 Attachment C – EnERGy Dependent Residents (Confidential) (As of July 2021 none have been identified).............................................................................................................. 14 8 - 396
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PURPOSE
The purpose of this plan is to guide decision makers during extreme heat conditions or when a power shutoff or a rotating outage is impacting South Pasadena. This plan identifies resources, actions and critical issues regarding an extreme heat event, including monitoring, public information, and cooling centers. This document is intended to be used by the City Manager, Police Department, Fire Department, Public Works and Community Services once an Excess Heat Warning has been issued by the National Weather Service (NWS) or power shutoff or rotating outages are impacting South Pasadena. 8 - 397
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DECISION POINTS
This plan will be activated by any Executive Team member when any one of the following occur:
• Heat Advisory issued by the NWS for the Los Angeles/ Oxnard Zone • Predicted 100-degree weather in South Pasadena for 3 or more days • California Independent Service Operator (CAISO) issues a Stage 3 Electrical Emergency or rotating outages during an Excessive Heat event (The CAISO is unable to meet minimum contingency reserve requirements, and load interruption is imminent or in progress)
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EXTREME WEATHER CONDITIONS
Heat Advisory: A Heat Advisory is issued within 12 hours of the onset of extremely dangerous heat conditions. The National Weather Service (NWS) generally issues an advisory when the maximum heat index temperature is expected to be 100 degrees or higher for at least two days, and night time air temperatures will not drop below 75 degrees.
Excessive Heat Watches: Heat watches are issued when conditions are favorable for an excessive heat event in the next 24 to 72 hours. A Watch is used when the risk of a heat wave has increased but its occurrence and timing are still uncertain.
Excessive Heat Warning: An Excessive Heat Warning is issued within 12 hours of the onset of extremely dangerous heat conditions. In general, the NWS issues a Warning when the maximum heat index temperature is expected to be 105 degrees or higher for at least 2 days and night time air temperatures will not drop below 75 degrees.
The NWS, Oxnard Office, advisories, warnings and watches are based mainly on Heat Index Values. Heat advisories are issued by county when any location within that county is expected to reach criteria. The Heat Index, sometimes referred to as the apparent temperature is given in degrees Fahrenheit. The Heat Index is a measure of how hot it really feels when relative humidity is factored in with the actual air temperature. If NWS forecasters believe conditions will exist for two consecutive days in which vulnerable populations may be impacted, they will issue an alert. A heat advisory means that vulnerable populations can be affected by heat if precautions are not taken.
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OBJECTIVES
The overall objectives of the Extreme Heat/Power Interruption Annex are as follows:
• Establish roles and responsibilities for the individual departments. • Provide a public notification of the warning through multiple platforms. • Provide guidance for public safety staffing levels.
• Coordinate the public outreach activities when appropriate. • Facilitate communication between departments in order to make sure the City of South Pasadena is prepared.
• Consider utilizing local volunteer organizations such as Neighborhood Watch to reach-out and assist the elderly and disabled as needed during a prolonged heat event.
• Consider requesting assistance from the South Pasadena Unified School District to provide greater access to District swimming pools during a prolonged, or extreme heat event.
In order to protect life and property, appropriate preparedness and mitigation techniques need to take place which is why this document was created.
Please take the time to familiarize yourself with this plan.
Any questions, comments, and/or updates regarding this plan can be directed to:
Fire Chief Paul Riddle
[email protected]
(626) 403-7300
-OrDivision Chief Eric Zanteson
[email protected]
(626) 403-7300
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CONTACTS
Southern California Edison Public Relations Manager
Jeanette Soriano
(626) 221-9311
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LEVEL III
Decision Point:
• Heat Advisory or Excessive Heat Watch Issued by the
National Weather Service for Los Angeles / Oxnard
• Predicted 100-degree weather in South Pasadena for 2 or more days in a row
Responsible
Department / Agency Level III – Actions
Emergency Manager /
Fire Chief
Monitor weather information using the National Weather
Service data and locally available weather stations.
Issue crisis communications on the City’s website and social media platforms (Nixle, Facebook, Twitter…).
Consider activating a resident Support Hotline.
SPPD Command Staff Monitor information received from the Fire Department.
Community Services
Staff
Consider establishing a Cooling Center at designated City operated locations for predicted Heat Advisory events.
Consider extended Public Library hours of operation, and post flyers for resident information.
Public Works Staff
Send the Emergency Manager / Fire Chief any pertinent
information from concerning SP Public Works systems
operation.
Monitor information received from the City’s Emergency
Manager / Fire Chief.
Ensure City fuel supplies are sufficient throughout the heat advisory and extreme heat conditions.
City Manager
Monitor information received from the Public Safety Chiefs and/or SP Public Works.
Forward information to City Council as necessary.
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LEVEL II
Decision Point:
• Excessive Heat Warning Issued by the National Weather Service for Los Angeles / Oxnard
• Predicted 105-degree weather in South Pasadena for 2 or more days in a row
Responsible
Department / Agency Level II – Actions
Emergency Manager /
Fire Chief
Monitor weather information using the National Weather
Service data and locally available weather stations.
Issue an Excessive Heat Warning Press Release to the local news media as well as placing it on the City’s website.
Post Excessive Heat information on the Police Department’s social media platforms (Nixle, Facebook, Twitter etc.).
Post press release and create an event situation status for Excessive Heat Warning to Los Angeles County Operational Area Response and Recovery System (OARRS).
Consider activation of the EOC to Level III for monitoring of the event.
Consider change to Employee Information Hotline
messaging.
Activate the Resident Support Hotline.
SPPD Command Staff Monitor information received from the Fire Department.
Community Services
Staff
Establish Cooling Centers at the Public Library for the predicted Heat Advisory events.
Consider extended Public Library hours of operation, and post flyers for resident information.
Public Works Staff
Send the Emergency Manager / Fire Chief any pertinent
information concerning SP Public Works systems operation.
Monitor information received from the City’s Emergency
Manager / Fire Chief.
Ensure City fuel supplies are sufficient throughout the extreme heat conditions.
City Manager
Monitor information received from the Public Safety Chiefs and/or SP Public Works.
Forward information to City Council as necessary.
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LEVEL I
Decision Point: • CAISO issues a Stage 3 Electrical Emergency or rotating outages.
Responsible
Department / Agency Level I – Actions
Emergency Manager /
Fire Chief
Monitor weather information using the National Weather
Service data and locally available weather stations.
Complete necessary items from the Level II Checklist.
Consider activating the EOC to support Stage 3 Electrical Emergency or rotating outages.
Post press release and create an event situation status for Power Interruption to OARRS.
Consider activating Community Alerting processes such as Connect South Pasadena
Contact Energy Dependent Residents and assess needs (if resources permit)
Change Employee Emergency Information Hotline
messaging.
Activate the Resident Support Hotline
SPPD Command Staff Monitor information received from the Fire Department.
Disseminate to SPPD personnel as necessary.
Community Services
Staff Complete necessary items from the Level II Checklist.
Public Works Staff
Monitor information received from the Fire Department.
Ensure City fuel supplies are sufficient throughout the extreme heat conditions.
City Manager
Monitor information received from the Public Safety Chiefs and/or SP Public Works.
Consider EOC activation.
Consider Alert and Warning / Public Outreach.
Forward information to City Council as necessary.
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ATTACHMENT A – EXCESSIVE HEAT & COOLING CENTER
LOCATIONS
DATE
SAMPLE PRESS RELEASE:
FOR IMMEDIATE RELEASE PRESS RELEASE #
(XXX)
Subject: Excessive Heat Warning & Cooling Center Locations Contact: XXXXXXXXX
The National Weather Service has issued an Excessive Heat Warning for the National Weather Service, Los Angeles/Oxnard Office effective (Sunday, October 22, 20XX at 6:00 a.m. through Wednesday, October 25, 20XX at 6:00 p.m.) (A wind advisory has also been issued where winds speed between 15-25 mph and gusts of up to 40 mph are possible.
Temperatures will near or be in excess of 90 degrees.) An elevated sense of awareness is imperative during extreme weather conditions.
South Pasadena has Official Cooling Centers:
South Pasadena Public Library – 1100 Oxley Street
South Pasadena Senior Center – 1102 Oxley Street
War Memorial Building – 435 Fair Oaks Ave (backup location) Cooling Center Hours area as follow:
Prolonged exposure to excessive temperatures may cause serious conditions like heat exhaustion or heat stroke which can be fatal. Symptoms of heat exhaustion may include heavy sweating, muscle cramps, weakness, headache, nausea or vomiting and dizziness. Warning signs of heat stroke may include an extremely high body temperature, unconsciousness, confusion, hot and dry skin (no sweating), a rapid, strong pulse, and a throbbing headache. If symptoms of heat stroke occur, immediately call for medical assistance. Move the person to a shady area and begin cooling their body with water.
Recommended precautions to prevent heat related illnesses include:
• Drink plenty of water; don’t wait until you are thirsty. • Wear light, loose-fitting clothing.
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• Stay out of the sun if possible, and when in the sun wear a hat, preferably with a wide brim, and use sunscreen.
• Avoid strenuous activities if you are outside or in non-air-conditioned buildings. If you are working outdoors, take frequent rest and refreshment breaks in a shaded area.
• Never leave children, elderly people or pet unattended in closed cars or other vehicles.
• Check on those, like neighbors, who are at high risk to make sure they are staying cool – including seniors who live alone, people with heart or lung disease, and young children.
• Stay cool indoors – if your home is not air conditioned, visit public facilities such as shopping malls and libraries to stay cool.
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ATTACHMENT B – MASS NOTIFICATION TEMPLATES
Connect South Pasadena
This is the City of South Pasadena with an important message on (date & time). Southern California Edison (SCE) may experience power interruption in the City of South Pasadena service area. For questions contact SCE at (800) 611-1911.
Nixle
Southern California Edison may experience power interruption in the City of South Pasadena. For further information contact SCE at (800) 611-1911.
Social Media
Southern California Edison may experience power interruption in the City of South Pasadena.
For questions contact SCE: (800) 611-1911.
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ATTACHMENT C – ENERGY DEPENDENT RESIDENTS
(CONFIDENTIAL) (AS OF JULY 2021 NONE HAVE BEEN IDENTIFIED) The following energy dependent residents will be contacted, if resources permit, in the event of a power emergency lasting longer than 2 hours.
Address: Address:
Affected
Residents:
Affected
Residents:
Contact Name: Contact Name:
Primary Phone: Primary Phone:
Secondary Phone: Secondary Phone:
Address: Address:
Affected
Residents:
Affected
Residents:
Contact Name: Contact Name:
Primary Phone: Primary Phone:
Secondary Phone: Secondary Phone:
Address: Address:
Affected
Residents:
Affected
Residents:
Contact Name: Contact Name:
Primary Phone: Primary Phone:
Secondary Phone: Secondary Phone:
Address: Address:
Affected
Residents:
Affected
Residents:
Contact Name: Contact Name:
Primary Phone: Primary Phone:
Secondary Phone: Secondary Phone:
Address: Address:
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Affected
Residents:
Affected
Residents:
Contact Name: Contact Name:
Primary Phone: Primary Phone:
Secondary Phone: Secondary Phone:
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Public Hearing on Weed Abatement
February 15, 2023
The 2023 Los Angeles County Declaration list identified 87 properties in the City that require an inspection and or clearance of hazardous vegetation.
Key Performance Indicators and Strategic Plan
This item is in line with the Fire Department’s Key Performance Indicator to complete 100% of brush inspections annually, as identified in the Fiscal Year 2022-2023 Budget.
In addition, this item addresses section 3(e) of the Adopted 2021-2026 Strategic Plan, which identifies controlling/mitigating hazardous vegetation in the City’s high hazard brush area.
Fiscal Impact
There is no fiscal impact related to this item, outside of staff time and duplication costs.
Property owners who elect not to abate vegetation hazards are assessed fees through the County of Los Angeles for the inspection, abatement, and administration of the vegetation management program.
Community Outreach
On or before February 1, 2023, the County of Los Angeles Agricultural Commissioner’s Office sent out annual weed abatement notices to property owners of the properties identified in Resolution No.7801 advising them of the Public Hearing.
Commission Review and Recommendation
This matter was not reviewed by the Public Safety Commission.
Public Noticing
A Public Hearing Notice was Published January 27, 2023 in the Pasadena Star-News.
Attachments:
1. Resolution No. 7801
2. Abatement Order, Los Angeles County
3. 2023 Los Angeles County Declaration List “Exhibit A” 9 - 2
ATTACHMENT 1
Resolution No. 7801
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ATTACHMENT 2
Abatement Order, Los Angeles County
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ABATEMENT ORDER FEBRUARY 15, 2023
FOLLOWING THE PUBLIC HEARING HELD FEBRUARY 15, 2023, IN THE
MATTER OF RESOLUTION TO ABATE NOXIOUS WEEDS, RUBBISH, AND
REFUSE, THE CITY COUNCIL OF THE CITY OF SOUTH PASADENA, BY MOTION
ADOPTED AN ORDER DIRECTING THE AGRICULTURAL COMMISSIONER OF
WEIGHTS AND MEASURES TO ABATE THE NUISANCE BY HAVING THE WEEDS, RUBBISH, AND REFUSE REMOVED.
CITY COUNCIL OF THE
CITY OF SOUTH PASADENA
BY:
_____________________________
Jon Primuth, Mayor
ATTEST:
BY: __________________________
Desiree Jimenez, CMC
Chief City Clerk
Date: _________________________
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ATTACHMENT 3
2023 Los Angeles County Declaration List “Exhibit A”
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City Council
Agenda Report
DATE: February 15, 2023
ITEM NO.
FROM: Armine Chaparyan, City Manager Jl2, �A- C.
PREPARED BY: John Downs, Interim Finance Director
Hsiulee Tran, Deputy Finance Director/Controller
Albert Trinh, Finance Manager
SUBJECT: Presentation of the Other Post-Employment Benefits (OPEB) Actuarial Study by Foster & Foster
Recommendation
It is recommended that the City Council receive and file the presentation of the Other Post-Employment Benefits Liability Actuarial Study by Foster & Foster.
Background
Foster and Foster, formerly part of Bartel Associates, LLC, has been secured to perform an actuarial valuation of the City's OPES Liability for the purpose of compliance to the Governmental Accounting Standard Board (GASS) 75 Pronouncement in preparation for the Annual Comprehensive Financial Report (ACFR).
Analysis
The City's OPES Liability is determined by an actuary such as Foster and Foster. They take into consideration of the retired and active employees, the City's contractual obligation for each bargaining unit, the City's contribution toward Section 115 Irrevocable Trust, and the extensive statistical data utilized to forecast life expectancy and financial outcomes.
Key Performance Indicators and Strategic Plan
This item is in line with the Finance Department's Key Performance Indicator. The OPEB Actuarial Study ensures the recording of the OPEB liability for the City's Fiscal Year 2021-22 ACFR.
Fiscal Impact
The OPEB actuarial study has been budgeted for in 101-3010-3041-8170-000 for $23,000.
Commission Review and Recommendation
The Finance Commission received and filed the presentation on February 6, 2023. 10 10 - 1
Presentation of the Other Post-Employment Benefits (OPEB) Actuarial Study by Foster & Foster
February 15, 2023
Attachment:
1. OPEB Actuarial Valuation
2. OPEB Accounting Information
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ATTACHMENT 1
OPEB Actuarial Valuation
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City of South Pasadena
Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Recommended Contributions for 2022/23 &
2023/24
January 23, 2023
Foster & Foster, Inc.
411 Borel Avenue, Suite 620
San Mateo, California 94402
Phone: 650/377-1600
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b:\ca-public\city_of_south_pasadena\2021_val\report\f&f_southpasadenaci_23-01-23_opeb_21-06-30_valuation_report_draft.docx 10 - 6
City of South Pasadena
Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
The purpose of this report is to present the funded status of the City of South Pasadena’s Retiree Healthcare Plan as of June 30, 2021 and provide recommended employer contributions for the 2022/23 and 2023/24 fiscal years.
The City provides healthcare benefits to its retirees through CalPERS “PEMHCA” program. The City contributes the single premium up to a cap of $625 per month ($915 for management). PSEA and management employees hired after 7/1/20 will be limited to each year’s required PEMHCA minimum amount, $151 in 2023. More details can be found in the benefit summary section of this report. In addition, the City incurs an “implicit subsidy” since the per capita healthcare costs (expected claims) are higher for pre-Medicare retirees than the premium charged by PEMHCA. Actuarial Standard of Practice No. 6 (ASOP 6) requires implicit subsidy be valued for agencies participating in pooled plans such as CalPERS’ PEMHCA.
The City started pre-funding its OPEB benefits with CalPERS’ OPEB trust (CERBT) in the fiscal year 2021/22. This valuation assumes ongoing contributions to the trust. Contributions less than the recommended amounts could potentially lead to a lower discount rate used for the City’s GASBS 75 accounting reporting.
GASBS 75 accounting information is provided in a separate report.
VALUATION RESULTS
Funded Status: The funded status of the plan is equal to the percentage of actuarial accrued liability (AAL) currently funded by plan assets. The following table summarizes the Plan’s funded status:
June 30, 2021 Valuation
Projected to
6/30/2021 6/30/2022
Discount rate 6.25%
Actuarial accrued liability
Future retirees $ 3,168,409
Retirees 8,169,926
Total 11,338,335 $11,660,092
Plan assets - 1,141,509
Unfunded actuarial accrued liability (UAAL) 11,338,335 10,518,583 Funded status 0.0% 9.8%
The actuarial accrued liability has decreased from the previous valuation primarily because of the higher discount rate used, reflecting the City’s decision to pre-fund this liability. The plan change effective 7/1/20, limiting benefits to the single premium amount, also reduced plan liabilities. 10 - 7
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Plan Assets: Plan assets are invested with the CERBT Strategy 1. Following is a reconciliation of the value of plan assets from June 30, 2021 through June 30, 2022, as provided by CERBT. 2021/22
■ Market value of Assets (beginning of year) $ 0
● Contributions 1,125,000
● Benefits paid -
● Administrative expenses (20)
● Investment expenses (15)
● Net investment earnings 16,544
■ Market value of assets (end of year) 1,141,509
Recommended Contribution: The unfunded liability is amortized over time. The City’s recommended contribution is determined by the sum of the current employer Normal Cost plus expected administrative expenses plus an amortization of the unfunded liability, assumed payable in the middle of the fiscal year. In other words, the contribution is the value of benefits earned during the year plus an amount to keep the plan on track for funding. For the City’s June 30, 2021 valuation, we calculated the 2022/23 recommended contribution using a 20-year1 closed period amortization (as a
level % of pay) of the projected June 30, 2022 unfunded AAL.
June 30, 2021 Valuation
Discount rate 6.25%
Fiscal year 2022/23 2023/24
Normal cost $ 323,537 $ 332,435
Estimated administrative expenses 7,205 7,581
UAAL amortization 731,507 751,624
Recommended total contribution 1,062,249 1,091,640
Recommended total contribution 1,062,249 1,091,640
Minus: Estimated cash benefit payments2 (571,321) (608,813) Minus: Implicit subsidy benefit payments (186,405) (196,776) Minus: Estimated PEMHCA and other administrative expenses (6,634) (6,975) Net recommended trust contribution 297,889 279,076
1 20 years remaining in amortization period for 2022/23; 19 years remaining for 2023/24. 2 Exhibit shows estimated cash benefit payments, but the actual net trust contribution should be based on the actual benefit payments and administrative expenses paid by the employer. 10 - 8
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Projected Benefit Payments: Following is a 10-year projection of benefit payments:
Year
Cash
Benefit
Payments
Implicit
Subsidy
Benefit
Payments
Total
Benefit
Payments
2022/23 $571,321 $186,405 $757,726
2023/24 608,813 196,776 805,589
2024/25 630,429 207,536 837,965
2025/26 660,164 236,873 897,037
2026/27 672,715 243,490 916,205
2027/28 691,972 250,231 942,203
2028/29 702,991 265,810 968,801
2029/30 725,414 284,222 1,009,636
2030/31 739,310 275,490 1,014,800
2031/32 758,182 261,531 1,019,713
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City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
BASIC DEFINITIONS
Present Value of Benefits (PVB): When an actuary prepares an actuarial valuation, they first gather participant data (including active employees, former employees not in payment status, participants and beneficiaries in payment status) at the valuation date (for example June 30, 2021). Using this data and actuarial assumptions, the actuary projects future benefit payments. (The assumptions predict, among other things, when people will retire, terminate, die or become disabled, as well as what salary increases, general (and healthcare) inflation and investment return might be.) Those future benefit payments are discounted, using expected future investment return, back to the valuation date. This discounted present value is the plan's present value of benefits. It represents the amount the plan needs as of the valuation date to pay all future benefits – if all assumptions are met and no future contributions (employee or employer) are made. The City’s June 30, 2021 retiree healthcare present value of benefits is $14,191,473 using a 6.25% discount rate, with $8,169,926 of this for former employees who have already retired.
Actuarial Accrued Liability (AAL): This represents the portion of the present value of benefits that participants have earned (on an actuarial, not actual, basis) through the valuation date. The City’s June 30, 2021 retiree healthcare actuarial accrued liability is $11,338,335 using a 6.25% discount rate, with $8,169,926 of this for former employees who have already retired.
Plan Assets: This includes funds that have been segregated and restricted in a trust so they can only be used to pay plan benefits. As of June 30, 2021, the City’s plan assets were $0. The City has begun prefunding its OPEB benefits via the California Employers’ Retiree Benefit Trust (CERBT) fund. The City made an initial contribution of $1,125,000 in June 2022 and has enrolled in CERBT Strategy 1.
Unfunded Actuarial Accrued Liability (UAAL): This is the difference between the actuarial accrued liability and plan assets. This represents the amount of the actuarial accrued liability that must still be funded. If the plan assets exceed the actuarial accrued liability, the plan has surplus assets. As of June 30, 2021, the City has $11,338,335 in unfunded actuarial accrued liability ($11,338,335 AAL less $0 plan assets).
Normal Cost (NC): The Normal Cost represents the portion of the present value of benefits expected to be earned (on an actuarial, not actual, basis) in the coming year. The City’s 2022/23 retiree healthcare Normal Cost, payable in the middle of the year, is $323,537 using a 6.25% discount rate.
Actuarial Cost Method: This is the method in which benefits are actuarially earned (allocated) to each year of service. It has no effect on the present value of benefits, but has significant effect on the actuarial accrued liability and normal cost. The City’s June 30, 2021 retiree healthcare valuation was prepared using the Entry Age Normal cost method. Under the Entry Age Normal cost method, the Plan’s normal cost is developed as a level percent of payroll throughout the participant’s working lifetime.
Implicit Subsidy: An implicit subsidy exists when the premium for a group of early retirees is determined by aggregating their experience with active employees. Actuarial Standard of Practice No. 6 (ASOP 6) requires that the implicit subsidy for retirees be included in the AAL. We valued the implicit subsidy for the City’s retiree healthcare plan. 10 - 10
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
SUMMARY OF RETIREE HEALTHCARE BENEFITS
Benefit Summary
Eligibility – Future
Retirees
Full-time employees retiring directly from City under CalPERS Miscellaneous Classic & Safety – Age 50 and 5 years of CalPERS service or disability
Miscellaneous PEPRA – Age 52 and 5 years of CalPERS
service or disability
Retiree Medical
Benefit – Future
Retirees
Single party premium up to:
POA & Fire PSEA Management
Hired before
7/1/2020
$625/month
$625/month $915/month
Hired on or
after 7/1/2020
PEMHCA
minimum
PEMHCA
minimum
Surviving Spouse Single party premium up to:
POA & Fire PSEA Management
Surviving
Spouse $625/month PEMHCA minimum
PEMHCA
minimum
Other No City paid dental, vision, life insurance or Medicare Part B reimbursement
10 - 11
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Premiums
2021 PEMHCA Monthly Premiums
Region 3
Medical Plan
Non-Medicare Eligible Medicare Eligible
Single 2-Party Family Single 2-Party Family
Anthem Select $639.10 $1,278.20 $1,661.66 $383.37 $766.74 $1,150.11 Anthem Traditional 984.21 1,968.42 2,558.95 383.37 766.74 1,150.11 Blue Shield Access+ 834.88 1,669.76 2,170.69 n/a n/a n/a Blue Shield Trio 660.49 1,320.98 1,717.27 n/a n/a n/a
Health Net Salud y Mas 412.88 825.76 1,073.49 n/a n/a n/a Health Net SmartCare 691.48 1,382.96 1,797.85 n/a n/a n/a Kaiser 669.84 1,339.69 1,741.60 324.48 648.96 973.44
UnitedHealthcare 720.89 1,441.78 1,874.31 311.56 623.12 934.68 PERSCare 1,036.07 2,072.14 2,693.78 381.25 762.50 1,143.75 PERS Choice 761.23 1,522.46 1,979.20 349.97 699.94 1,049.91 PERS Select 459.94 919.88 1,195.84 349.97 699.94 1,049.91 PORAC 725.00 1,450.00 1,894.00 513.00 1,022.00 1,635.00 2022 PEMHCA Monthly Premiums
Region 3
Medical Plan
Non-Medicare Eligible Medicare Eligible
Single 2-Party Family Single 2-Party Family
Anthem Select $676.48 $1,352.96 $1,758.85 $360.19 $720.38 $1,080.57 Anthem Traditional 935.57 1,871.14 2,432.48 360.19 720.38 1,080.57 Blue Shield Access+ 779.87 1,559.74 2,027.66 353.11 706.22 1,059.33 Blue Shield Trio 668.13 1,336.26 1,737.14 353.11 706.22 1,059.33 Health Net Salud y Mas 463.87 927.74 1,206.06 n/a n/a n/a Health Net SmartCare 764.96 1,529.92 1,988.90 n/a n/a n/a Kaiser 719.78 1,439.56 1,871.43 302.53 605.06 907.59
UnitedHealthcare Alliance 771.85 1,543.70 2,006.81 n/a n/a n/a UnitedHealthcare Harmony 714.28 1,428.56 1,857.13 n/a n/a n/a UnitedHealthcare MA n/a n/a n/a 294.65 589.30 883.95
UnitedHealthcare MA Edge n/a n/a n/a 347.21 694.42 1,041.63 PERS Platinum 863.37 1,726.74 2,244.76 381.94 763.88 1,145.82 PERS Gold 575.56 1,151.12 1,496.46 377.41 754.82 1,132.23 PORAC 775.00 1,475.00 1,894.00 461.00 919.00 1,471.00
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City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
ACTUARIAL METHODS AND ASSUMPTIONS
Actuarial Methods
The actuarial cost method used for this valuation is the Entry Age Normal (“EAN”) cost method.
Under the EAN cost method, the normal cost for each participant is determined as a level percentage of payroll throughout the participant’s working career.
The projected June 30, 2022 unfunded actuarial accrued liability (UAAL) was amortized as a level % of pay amount over a fixed, closed 20-year period. Other amortization periods are possible and would produce a different recommended contribution amount. Individual UAAL bases are not currently maintained.
The actuarial value of assets is equal to the market value of assets.
The Plan is assumed to be ongoing for cost purposes. This does not imply that an obligation to continue the Plan exists.
The implicit subsidy was calculated in compliance with Actuarial Standards of Practice (ASOP) No. 6 and its associated Practice Note.
To the best of our knowledge, the City has not adopted a formal funding policy for annual contributions to the Trust.
Actuarial Assumptions
An actuary must follow current actuarial standards of practice, which generally call for explicit assumptions, meaning each individual assumption represents the actuary's best estimate.
Actuarial
Assumption June 30, 2019 Valuation June 30, 2021 Valuation Discount Rate 3.50 % (Bond Buyer 20-Bond Index) 6.25%, assets in CERBT Strategy 1 portfolio
General Inflation
Rate
2.75% per year 2.50% per year
Aggregate
Payroll Increases
3.00% per year 2.75% per year
Mortality CalPERS 1997-2015 Experience Study
Mortality projected with Mortality
Improvement Society of Actuaries Scale
MP-2020
CalPERS 2000-2019 Experience Study
Mortality projected with Mortality
Improvement Society of Actuaries Scale
MP-2021
Disability,
Termination,
Retirement
CalPERS 1997-2015 Experience Study
for applicable employee category
CalPERS 2000-2019 Experience Study
for applicable employee category
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City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Actuarial
Assumption June 30, 2019 Valuation June 30, 2021 Valuation Participation at
Retirement
90% of employees receiving City
Subsidy (hired before 7/1/2020)
50% of Employees receiving PEMHCA
minimum
Same
Will continue to monitor
Spouse
Coverage
Future Retirees: 70% elect spouse
coverage
Current Retirees: Same as current
coverage election
Future Retirees: 40% elect spouse
coverage
Current Retirees: Same as current
coverage election
Medical Plan at
Retirement
Future Retirees: Same as current plan
election
Waived assumed to elect Blue Shield
Access+
Same
Medicare
Eligibility
All retirees not yet 65 assumed to be
eligible for Medicare
Same
Waived Retiree
Re-Election
None Same
Medical Trend Increase from Prior Year
Non-Medicare Medicare
Year Kaiser Non- Kaiser
2021 Actual Premiums
2022 7.00% 5.00% 6.10%
2023 6.75% 4.85% 5.90%
2024 6.50% 4.70% 5.70%
2025 6.25% 4.60% 5.50%
2026 6.00% 4.50% 5.30%
2027 5.80% 4.45% 5.15%
2028 5.60% 4.40% 5.00%
2029 5.40% 4.35% 4.85%
2030 5.20% 4.30% 4.70%
2031-35 5.05% 4.25% 4.60%
2036-45 4.90% 4.20% 4.50%
2046-55 4.75% 4.15% 4.45%
2056-65 4.60% 4.10% 4.40%
2066-75 4.30% 4.05% 4.20%
2076+ 4.00% 4.00% 4.00%
Increase from Prior Year3
Non-Medicare Medicare
Year Kaiser Non- Kaiser
2021 Actual Premiums
2022 Actual Premiums
2023 6.50% 4.60% 5.65%
2024 6.25% 4.45% 5.45%
2025 6.00% 4.35% 5.25%
2026 5.75% 4.25% 5.05%
2027 5.55% 4.20% 4.90%
2028 5.35% 4.15% 4.75%
2029 5.15% 4.10% 4.60%
2030 4.95% 4.05% 4.45%
2031-35 4.80% 4.00% 4.35%
2036-45 4.65% 3.95% 4.25%
2046-55 4.50% 3.90% 4.20%
2056-65 4.35% 3.85% 4.15%
2066-75 4.05% 3.80% 3.95%
2076+ 3.75% 3.75% 3.75%
3 Medical premiums after 2022 and estimated claims after 2021 do not take into account buy-downs (CalPERS subsidizations of premium rates from reserves).
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City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Actuarial
Assumption June 30, 2019 Valuation June 30, 2021 Valuation Fixed Dollar Cap
Increase
None Same
PEMHCA
Minimum
Increase
4.25% annually 4.00% annually
Administrative
Expenses
None CERBT – 0.05% of assets
PEMHCA – 0.33% of retiree premium
The Advantage Group - $6 per retiree
payment
Included in recommended contributions
Medical Claims
Costs 2022
(HMO/Medicare
Advantage)
Sample estimated monthly claims costs (Region 3):
Anthem Select Blue Shield Kaiser UHC Alliance
Age M F M M M F M F
25 $281 $536 $287 $546 $292 $555 $321 $611
35 329 554 336 564 341 574 376 631
45 457 597 466 608 473 618 521 680
55 756 758 771 772 783 785 861 864
60 1,022 924 1,043 942 1,059 957 1,166 1,054
64 1,253 1,076 1,278 1,097 1,298 1,114 1,429 1,226
Medical Claims
Costs 2022
(PPO)
Sample estimated monthly claims costs (Region 3):
PERS Platinum PERS Gold PORAC
Age M F M M
25 $296 $583 $233 $470 $281 $557
35 349 605 276 488 331 576
45 492 655 394 531 469 624
55 842 846 688 691 804 806
60 1,162 1,044 958 859 1,110 995
64 1,433 1,221 1,186 1,006 1,368 1,164
Medicare Eligible
65 378 329 379 330 436 377
70 420 364 421 365 484 417
75 452 393 453 394 521 450
80 468 410 469 412 540 470
10 - 15
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Actuarial
Assumption June 30, 2019 Valuation June 30, 2021 Valuation Actuarial
Modeling
Our valuation was performed using and relying on ProVal, an actuarial model leased from Wintech. Our use of ProVal is consistent with its intended purpose. We have reviewed and understand ProVal and its operation, sensitivities and dependencies Data Quality Our valuation used census data provided by the City. We reviewed the data for reasonableness and resolved any questions with the City. We believe the resulting data can be relied on for all purposes of this valuation without limitation COVID-19 No adjustments to the assumptions have been made for COVID-19 since there is not yet enough data to evaluate the future impacts
Basis for
Assumptions
No experience study performed for this Plan
CalPERS 2000 to 2019 experience study was used
Mortality improvement is a Society of Actuaries table Inflation based on our estimate for the Plan’s long time horizon Capital market assumptions based on 2021 Foster & Foster stochastic analysis, taking into account capital market assumptions of investment advisory firms Claims cost factors from Axene Health Partners’ healthcare actuaries. Due to age-risk adjusted federal subsidies to Medicare Advantage plans, age-based claims cost or implied subsidy were included for those plans.
Short-term medical trend was developed in consultation with Axene Health Partners’ healthcare actuaries. Long term medical trend developed using the Society of Actuaries Getzen Model of Long-Run Medical Cost Trends
Medical coverage and participation assumptions based in part on Plan experience 10 - 16
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
SUMMARY OF PARTICIPANT DATA
Participant Statistics
6/30/2019 6/30/2021
Actives
Counts
Average
129 139
Age 42.5 41.8
City Service 10.2 9.7
Retirees
Counts 119 117
Average
Age 73.7 73.6
Retirement Age4 58.5 59.1
Eligible Active Members
June 30, 2021
City Service
Age <1 1-4 5-9 10-14 15-19 20-24 ≥ 25 Total
< 25 2 2 - - - - - 4
25-29 2 11 3 - - - - 16
30-34 1 14 5 1 - - - 21
35-39 2 11 6 9 - - - 28
40-44 2 6 2 9 2 1 - 22
45-49 - 1 2 1 2 - 2 8
50-54 3 3 5 1 - 1 5 18
55-59 - - - 2 1 2 8 13
60-64 1 1 1 - 2 - 2 7
≥ 65 - - - 1 1 - - 2
Total 13 49 24 24 8 4 17 139
4 Service Retirees Only
10 - 17
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Medical Plan Participation
Non-Waived Participants
June 30, 2021
Medical Plan Actives
Retirees
< 65 > 65 Total
Anthem Select 9% 7% 0% 2%
Blue Shield Access+ 13% 0% 0% 0%
Blue Shield Trio 3% 4% 0% 0%
Health Net Salud y Más 9% 0% 0% 0%
Health Net SmartCare 3% 0% 0% 0%
Kaiser 39% 25% 17% 20%
UnitedHealthcare 0% 0% 13% 9%
PERS Choice 7% 25% 16% 19%
PERS Select 5% 7% 1% 3%
PERSCare 3% 7% 47% 35%
PORAC 9% 25% 6% 11%
Total 100% 100% 100% 100%
Eligible Actives Medical Coverage
June 30, 2021
Medical Plan Single 2-Party Family Waived Total
Anthem Select 2 5 2 - 9
Blue Shield Access+ 9 3 2 - 14
Blue Shield Trio 2 - 1 - 3
Health Net Salud y Más - 2 7 - 9
Health Net SmartCare - 2 1 - 3
Kaiser 22 5 14 - 41
PERS Choice 5 1 2 - 8
PERS Select - - 6 - 6
PERSCare 2 1 - - 3
PORAC 4 1 4 - 9
Waived - - - 34 34
Total 46 20 39 34 139
10 - 18
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
Total Retiree Medical Coverage (Under Age 65)
June 30, 2021
Medical Plan Single 2-Party Family Waived Total
Anthem Select 1 1 - - 2
Blue Shield Access+ 1 - - - 1
Kaiser 5 2 - - 7
UnitedHealthcare - - - - -
PERS Choice 4 3 - - 7
PERS Select - 2 - - 2
PERSCare 2 - - - 2
PORAC 6 1 - - 7
Waived - - - 5 5
Total 19 9 - 5 33
Total Retiree Medical Coverage (Over Age 65)
June 30, 2021
Medical Plan Single 2-Party Family Waived Total
Anthem Select - - - - -
Blue Shield Access+ - - - - -
Kaiser 7 5 - - 12
UnitedHealthcare 7 2 - - 9
PERS Choice 7 4 - - 11
PERS Select 1 - - - 1
PERSCare 24 8 - - 32
PORAC 1 3 - - 4
Waived - - - 15 15
Total 47 22 - 15 84
10 - 19
City of South Pasadena, Retiree Healthcare Plan
June 30, 2021 Actuarial Valuation
ACTUARIAL CERTIFICATION
This report presents the City of South Pasadena Retiree Healthcare Plan (“Plan”) June 30, 2021 actuarial valuation. The purpose of this valuation is to:
Determine the Plan’s June 30, 2021 funded status, and Calculate the 2022/23 and 2023/24 recommended contributions.
This report provides information intended for plan funding but may not be appropriate for other purposes. Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as: plan experience differing from that anticipated by the assumptions; changes in assumptions; changes expected as part of the natural progression of the plan; and changes in plan provisions or applicable law. Actuarial models necessarily rely on the use of estimates and are sensitive to changes. Small variations in estimates may lead to significant changes in actuarial measurements. Due to the limited scope of this assignment, we did not perform an analysis of the potential range of such measurements.
The valuation is based on Plan provisions and participant data provided by the City and asset information provided by CERBT as summarized in this report, which we relied on and did not audit. We reviewed the participant data for reasonableness.
To the best of our knowledge, this report is complete and accurate and has been conducted using generally accepted actuarial principles and practices. As members of the American Academy of Actuaries meeting the Academy Qualification Standards, we certify the actuarial results and opinions herein.
Respectfully submitted,
DRAFT DRAFT DRAFT
Mary Elizabeth Redding
FSA, EA, MAAA
Foster & Foster, Inc.
January 23, 2023
Drew D. Ballard
ASA, EA, MAAA
Foster & Foster, Inc.
January 23, 2023
Tak Frazita
FSA, EA, MAAA
Foster & Foster, Inc.
January 23, 2023
10 - 20
ATTACHMENT 2
OPEB Accounting Information
10 - 21
THIS PAGE
INTENTIONALLY
LEFT BLANK
10 - 22
City of South Pasadena
Retiree Healthcare Plan
June 30, 2022 GASBS 75 Accounting Information
As of Measurement Date June 30, 2021
Based on the June 30, 2021 Actuarial Valuation
Mary Elizabeth Redding, FSA, EA, MAAA
Drew Ballard, ASA, EA, MAAA
Tak Frazita, FSA, EA, MAAA
Nathan Hinojosa
Bartel Associates LLC
January 10, 2023
Topic Page
Applicable Dates
Note Disclosures
Required Supplementary Information
Actuarial Certification
Supporting Calculations
Journal Entries
Contents
2 13
15 16
25 1
b:\ca-public\city_of_south_pasadena\2021_val\gasb_75\2022\f&f_sopasadenaci_23-01-10_gasbs75_22-06-30_report_revised.pdf 10 - 23
■ Measurement date
■ Measurement period
■ Actuarial valuation date
Applicable Dates and Periods
Applicable Dates
June 30, 2021
July 1, 2020 to
June 30, 2021
June 30, 2021
Fiscal Year Ended
June 30, 2022
City of South Pasadena
1 January 10, 2023 GASBS 75
■ Plan type
■ OPEB trust
■ Special funding situation
■ Nonemployer contributing entities
■ Plan closed to new entrants
Fiscal Year Ended
June 30, 2022
Plan Information
Note Disclosures
Yes
Single Employer
No
No
No
City of South Pasadena
2 January 10, 2023 GASBS 75
10 - 24
■ Inactives currently receiving benefits
■ Inactives entitled to but not yet receiving benefits
■ Active employees
■ Total
139
256
20 Covered Participants
Number of
Covered
Participants
97 At June 30, 2021, the measurement date, the following numbers of participants were covered by the benefit terms:
Note Disclosures
City of South Pasadena
3 January 10, 2023 GASBS 75
■ Total OPEB Liability (TOL)
6/30/22
6/30/21
$ 17,980,977
6/30/21
6/30/20
$ 20,220,894
Measurement Date Measurement Date
Fiscal Year Ended
Note Disclosures
Total OPEB Liability
City of South Pasadena
4 January 10, 2023 GASBS 75
10 - 25
■
■ Changes for the year
● Service Cost
● Interest
● Changes of benefit terms
● Actual vs. expected experience
● Assumption changes
● Benefit payments*
■ Net Changes
■
* See the measurement period column on page 16 for details. (6/30/21 measurement date)
Balance at 6/30/22
Note Disclosures
Changes in Total OPEB Liability
Balance at 6/30/21
895,656
$ 20,220,894
Total OPEB
Liability
887,933
461,163
$ 17,980,977
(3,110,716)
(6/30/20 measurement date)
(2,239,917)
(498,954)
(874,999)
City of South Pasadena
5 January 10, 2023 GASBS 75
■
■ Total OPEB Liability
■
■ Total OPEB Liability
Sensitivity of Total OPEB Liability
1% Decrease
(1.16%)
Current Rate
(2.16%)
1% Increase
(3.16%)
Discount Rate
Note Disclosures
$ 17,980,977 16,767,529 $ 19,352,845 $
Changes in the Discount Rate
Changes in the Healthcare Trend Rate
Healthcare Trend Rate
1% Decrease Current Trend 1% Increase
$ 20,637,077 $ 17,980,977 $ 15,806,908
City of South Pasadena
6 January 10, 2023 GASBS 75
10 - 26
■ OPEB Expense/(Income)*
* See page 21 for OPEB expense/(income) detail, which is not a required disclosure.
OPEB Expense/(Income) for Fiscal Year
2021/22
$ (1,759,968)
Note Disclosures
2020/21
Measurement Period
City of South Pasadena
7 January 10, 2023 GASBS 75
■
■ Changes in assumptions
■
■ Total
* See page 16 for details.
Deferred Outflows/Inflows Balances at June 30, 2022
Note Disclosures
June 30, 2022
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
$ 803,239 766,298 $ Differences between expected and actual experience
Employer contributions made
subsequent to the measurement date*
2,302,478 5,094,545
1,499,239 2,481,087
- 1,847,160
City of South Pasadena
8 January 10, 2023 GASBS 75
10 - 27
■ 2023
■ 2024
■ 2025
■ 2026
■ 2027
■ Thereafter
320,865
2,302
403,242
Recognition of Deferred Outflows and Inflows of Resources Note Disclosures
Deferred
Outflows/(Inflows)
FYE June 30 of Resources
234,223
in Future OPEB Expense
$ (7,861)
(7,864)
City of South Pasadena
9 January 10, 2023 GASBS 75
■ ■
■ ■
■ ■
■
■ ■
■ ■
■ ■
CalPERS 2000-2019 Experience Study
Significant Actuarial Assumptions Used for Total OPEB Liability Mortality Improvement Mortality projected fully generational with Scale MP-2021
Discount Rate 2.16% at June 30, 2021
Actuarial Valuation Date June 30, 2021
Contribution Policy No pre-funding
General Inflation
Mortality, Retirement,
Disability, Termination
2.21% at June 30, 2020
2.50% annually
(Bond Buyer 20-Bond Index)
(Bond Buyer 20-Bond Index)
Actuarial Assumption June 30, 2021 Measurement Date
Note Disclosures
City of South Pasadena
10 January 10, 2023 GASBS 75
10 - 28
■ ■
■
■ ■
■
■
■ ■
■ ■
■ ■
■
Significant Actuarial Assumptions Used for Total OPEB Liability Note Disclosures
Actuarial Assumption June 30, 2021 Measurement Date
Medicare (Non-Kaiser) - 5.65% for 2023,
decreasing to an ultimate rate of 3.75% in 2076
Salary Increases Aggregate - 2.75% annually
4.00% annually
90% of employees receiving City Subsidy (hired
before 7/1/2020)
Merit - CalPERS 2000-2019 Experience Study
Non-Medicare - 6.5% for 2023, decreasing to an
ultimate rate of 3.75% in 2076
Medical Trend
PEMHCA Minimum
Increase
Healthcare Participation
at Retirement
50% of employees receiving PEMHCA Minimum
Medicare (Kaiser) - 4.6% for 2023, decreasing to
an ultimate rate of 3.75% in 2076
Fixed Dollar Cap Increase None
City of South Pasadena
11 January 10, 2023 GASBS 75
■ ■
■
■
■
■
■
■ ■
■ ■
■
Changes Since June 30, 2020 Measurement Date
Decreased medical trend rate for Kaiser Senior
Advantage
June 30, 2021 Measurement Date
Changes of assumptions Discount rate was updated based on municipal bond rate as of the measurement date
Inflation rate decreased from 2.75% to 2.50%
which decreased the medical trend and aggregate
salary increases by 0.25%
Demographic assumptions updated to CalPERS
2000-2019 Experience Study
Spouse participation updated to 40%
Note Disclosures
Management cap increased from $715 to $915
Changes of benefit terms City contributions modified to only pay toward single premiums
Mortality improvement scale was updated to Scale
MP-2021
Events subsequent to June
30, 2021 measurement
date and before June 30,
2022
The City has established a Section 115 trust fund
dedicated to prefunding its OPEB benefits via the
California Employers' Retiree Benefit Trust
(CERBT) fund. The City made an initial
contribution of $1,125,000 in June 2022 and has
enrolled in CERBT Strategy 1 for its investment
portfolio.
City of South Pasadena
12 January 10, 2023 GASBS 75
10 - 29
■ Changes in Total OPEB Liability
● Service Cost
● Interest
● Changes of benefit terms
● Actual vs. expected experience
● Assumption changes
● Benefit payments
■ Net Changes
■ Total OPEB Liability (beginning of year)
■ Total OPEB Liability (end of year)
461,163
887,933
$ 895,656
17,980,977
(3,110,716)
20,220,894
(874,999)
(498,954)
(2,239,917)
2021/22
2020/21
Measurement Period
Schedule of Changes in Total OPEB Liability and Related Ratios Required Supplementary Information
City of South Pasadena
13 January 10, 2023 GASBS 75
■
■
■
* For the 12-month period ended on June 30, 2021 (Measurement Date).
As reported by the City.
Schedule of Changes in Total OPEB Liability and Related Ratios Required Supplementary Information
2021/22
Covered employee payroll*
Total OPEB Liability as a percentage of
covered employee payroll
Total OPEB Liability $ 17,980,977
15,678,975
114.7%
Measurement Date
6/30/21
City of South Pasadena
14 January 10, 2023 GASBS 75
10 - 30
Foster & Foster, Inc.
January 10, 2023
Foster & Foster, Inc.
Mary Elizabeth Redding, FSA, EA, MAAA
Foster & Foster, Inc.
January 10, 2023
January 10, 2023
To the best of our knowledge, this report is complete and accurate and has been conducted using generally accepted actuarial principles and practices and complies with applicable Actuarial Standards of Practice. Additionally, in our opinion, actuarial methods and assumptions comply with GASBS 75. As the actuary, we have recommended the assumptions used in this report, and we believe they are reasonable. As members of the American Academy of Actuaries meeting the Academy Qualification Standards, we certify the actuarial results and opinions herein.
Respectfully submitted,
This report presents the City of South Pasadena Retiree Healthcare Plan 2021/22 disclosure under Governmental Accounting Standards Board Statement No. 75 (GASBS 75). This report may not be appropriate for other purposes, although it may be useful to the City for the Plan’s financial management.
This report is based on information provided by the City which we relied on and did not audit. Additional information on the actuarial valuation can be found in the June 30, 2021 actuarial valuation report.
Future actuarial measurements may differ significantly from the current measurements presented in this report due to such factors as: plan experience differing from that anticipated by the assumptions; changes in assumptions; changes expected as part of the natural progression of the plan; and changes in plan provisions or applicable law. Actuarial models necessarily rely on the use of estimates and are sensitive to changes. Small variations in estimates may lead to significant changes in actuarial measurements. Due to the limited scope of this assignment, we did not perform an analysis of the potential range of such measurements.
Actuarial Certification
Drew Ballard, ASA, EA, MAAA
Tak Frazita, FSA, EA, MAAA
The Journal Entries in this report are provided for the City's convenience and are not an actuarial communication. Therefore, this actuarial certification does not apply to the Journal Entries.
City of South Pasadena
15 January 10, 2023 GASBS 75
■
■
■
■
■
■
Measurement period (7/1/20 to 6/30/21): $500,744
Fiscal year (7/1/21 to 6/30/22): $1,847,160
Total employer contributions 500,744
126,000
1,790
498,954
1,847,160
5,688
500,744
182,000
Trust Contributions - 1,125,000 -
$ 372,954
716,472
Implied subsidy benefit payments
Administrative expenses
Total benefit payments
126,000
1,790
498,954
Employer Contributions
$ 534,472
Supporting Calculations
7/1/20 to
6/30/21
7/1/21 to
6/30/22
Same as
Measurement
Period
Prior
Measurement
Date to Prior
FYE
$ 372,954
Measurement
Period
Measurement
Date to FYE
Cash benefit payments
City of South Pasadena
16 January 10, 2023 GASBS 75
10 - 31
* Participants with no liability excluded for the purpose of calculating the average. 6/30/19 1,588.6 years 226 7.0 years
6/30/21 1,808.4 years 236 7.7 years 7.3 years
July 1, 2020 (beginning of the measurement period) was not a valuation date and no census data was available to the actuary as of that date. Therefore, the average of the expected remaining service lives was estimated as follows:
Valuation
Date
Total expected
remaining
service lives*
Covered
participants*
Average of the
expected
remaining
service lives as of
valuation date
Average of the
expected
remaining
service lives as of
7/1/20 (not less
than 1 yr)
Average of the Expected Remaining Service Lives
Supporting Calculations
City of South Pasadena
17 January 10, 2023 GASBS 75
- -
18/19 - - -
20/21 - - - - - - - -
(200,809) (200,809) (200,809) (200,812) (200,809) - -
- - - - -
- - -
121,635 158,123
Initial
Recog
Period
Amount Recognized in OPEB Expense for FY
21/22 22/23 23/24 25/26 26/27 27/28+
121,635
Differences between Expected and Actual Experience
Recognition of Deferred Outflows/Inflows at June 30, 2022 Supporting Calculations
21/22 7.3 121,635 121,635 121,635
Fiscal
Year 24/25
121,635
17/18 - - - - -
19/20 7.0
Total (79,174) (79,174) (79,174) (79,174) (79,177) 121,635 158,123 - (803,239)
Deferred Balances
June 30, 2022
Outflows (Inflows)
766,298 -
766,298 (803,239)
Initial Amt
-
-
(1,405,666)
-
887,933
- -
- -
City of South Pasadena
18 January 10, 2023 GASBS 75
10 - 32
19/20 7.0 118,434 118,434 118,434 118,434 118,435 - -
20/21 7.0 401,470 401,470 401,470 401,470 401,470 401,470 - 17/18 7.0 (242,081) (242,081) (242,084) - - - -
18/19 7.0 (86,647) (86,647) (86,647) (86,644) - - -
Recognition of Deferred Outflows/Inflows at June 30, 2022 Supporting Calculations
(155,821) (119,863)
Changes of Assumptions
(119,863)
22/23 23/24 24/25 25/26 26/27
Initial
Recog
Period
(119,863) (119,863)
Amount Recognized in OPEB Expense for FY
21/22 27/28+
21/22 7.3 (119,863) (119,863)
Fiscal
Year
Total 71,313 71,313 71,310 313,397 400,042 281,607 (155,821) - (259,938)
- 473,737
Deferred Balances
June 30, 2022
Outflows (Inflows)
- 2,007,350
- (755,136)
2,481,087 (1,499,239)
Initial Amt
(1,694,570)
(606,526)
829,039
2,810,290
(874,999)
- (484,165)
City of South Pasadena
19 January 10, 2023 GASBS 75
■
■
■
71,310
22/23 23/24 24/25 25/26
Changes of
Assumptions
Total
27/28+
158,123
(155,821)
26/27
121,635
281,607
(7,864) (7,861) 234,223 320,865 2,302 403,242
71,313
Thereafter
313,397
Recognition of Deferred Outflows/Inflows in Future OPEB Expense (79,174) (79,174) (79,174) (79,177)
Supporting Calculations
400,042
Differences between
Expected and
Actual Experience
City of South Pasadena
20 January 10, 2023 GASBS 75
10 - 33
■ Service Cost
■ Interest on Total OPEB Liability
■ Administrative expense
■ Changes of benefit terms
■ Recognition of deferred outflows/(inflows)
● Experience
● Assumptions
■ OPEB Expense/(Income)
Components of GASBS 75 OPEB Expense
(79,174)
2020/21
Supporting Calculations
(1,759,968)
2021/22
$ 895,656
461,163
71,313
1,790
(3,110,716)
Measurement Period
City of South Pasadena
21 January 10, 2023 GASBS 75
■
■
■
■
■
■
■
* Liability determined as of the end of the measurement period, so no interest charge is applicable. 2020/21 Measurement Period
Benefit payments (498,954)
Total interest
Components of GASBS 75 OPEB Expense
Portion of
Year
Supporting Calculations
Calculation of Interest on Total OPEB Liability
Discount
Rate
Dollar
Amount
Total OPEB Liability
Assumption changes*
2.21%
Experience*
(5,513)
2.21%
2.21%
Service Cost
100%
2.21% 100%
Changes of benefit terms*
461,163
0%
0%
2.21% 50%
2.21% 0%
$ 20,220,894
895,656
(3,110,716)
(874,999)
887,933
Interest
$ 446,882
19,794
-
-
-
City of South Pasadena
22 January 10, 2023 GASBS 75
10 - 34
■ Total OPEB Liability
■ Fiduciary Net Position
■ Net OPEB Liability
■ Deferred inflows of resources
■ Deferred (outflows) of resources
■ Balance Sheet
Check:
■ Balance Sheet 6/30/21
● OPEB Expense/(Income)
● Employer Contributions*
■ Balance Sheet 6/30/22
* See the measurement period column on page 16 for details.
GASBS 75 Balance Equation
Supporting Calculations
6/30/20 6/30/21
$ 17,980,977 20,220,894 $
Fiscal Year Ended
6/30/21 6/30/22
Measurement Date Measurement Date
(3,247,385) (3,000,991)
- -
17,980,977 20,220,894
2,302,478 2,076,879
17,036,070
(500,744)
(1,759,968)
17,036,070 19,296,782
$ 19,296,782
City of South Pasadena
23 January 10, 2023 GASBS 75
This page intentionally blank
Supporting Calculations
City of South Pasadena
24 January 10, 2023 GASBS 75
10 - 35
■
■
■
■
■
■
Check
-$
(500,744)
1,847,160 -
-
1,790 -
Employer Contributions
Journal Entries
Following records the impact of employer contributions as deferred outflows of resources and as a reduction to Net OPEB Liability.
The entries below assume cash benefit payments, Trust contributions, and administrative expenses have been charged to OPEB Expense when paid, and that no accounting entries have been made for the current year implied subsidy payment, which is recorded as a reduction to active employee health care costs. See page 16 for details.
Debit (Credit)
2,347,904 (2,347,904)
Active employee health care costs - (implied subsidy payments 7/1/21 to 6/30/22)
OPEB Expense - (for contributions paid 7/1/21 to 6/30/22) - (182,000)
(1,665,160)
Net OPEB Liability - (for Contributions paid 7/1/20 to 6/30/21) OPEB Expense - (for admin fees paid 7/1/20 to 6/30/21)
Deferred Outflow - 7/1/20 to 6/30/21 contributions
Deferred Outflow - 7/1/21 to 6/30/22 contributions
498,954$
-
City of South Pasadena
25 January 10, 2023 GASBS 75
Following records the impact of current year OPEB expense ■ Deferred Outflows*
■ Deferred Inflows**
■ OPEB Expense/Credit ***
■ Net OPEB Liability
Check
*
**
***
Summary Journal Entries - OPEB Expense
Journal Entries
Debit (Credit)
$ (519,904) 766,298 $
(426,408) 200,809
- (1,761,758)
- 1,740,963
2,708,070 (2,708,070)
Total OPEB expense, -$1,759,968, equals -$1,761,758 plus $1,790 admin fees from page 25.
See page 29 for details.
See page 28 ('Subtotal' row) for details.
City of South Pasadena
26 January 10, 2023 GASBS 75
10 - 36
■
■ Deferral: Changes of assumptions
■ Total deferred outflow/inflow
■ Net OPEB Liability (NOL)
■ Contributions after the Measurement Date
■ Net Impact
Check:
■ Total OPEB expense/(income) for FYE 2022
Journal Entries
(1,499,239) 2,481,087
(17,980,977) -
Ending Balances at June 30, 2022
Debit (Credit)
$ (803,239) 766,298 $
Deferral: Differences between expected and actual
experience
(2,302,478) 3,247,385
- 1,847,160
15,188,910 -
20,283,455 (20,283,455)
(1,759,968) -
City of South Pasadena
27 January 10, 2023 GASBS 75
■
■
■
■
■
Journal Entries
Reconciliation of Deferred Outflows
Deferred Outflows
Opening
Balance -
Debit
Journal
Entry -
Debit
Journal
Entry -
(Credit)
Ending
Balance -
Debit
Detail for page 26
Change in assumptions - (519,904) 3,000,991 2,481,087
Differences between actual and expected
experience -$ 766,298 $ -$ 766,298 $
Subtotal - actuarial deferrals 3,000,991 766,298 (519,904) 3,247,385 1,847,160 (500,744) 1,847,160
Total Deferred Outflows 3,501,735 2,613,458 (1,020,648) 5,094,545 Contributions after the Measurement Date 500,744
City of South Pasadena
28 January 10, 2023 GASBS 75
10 - 37
■
■
■
Journal Entries
Reconciliation of Deferred Inflows
Deferred Inflows
Opening
Balance -
(Credit)
Journal
Entry -
(Credit)
Journal
Entry -
Debit
Ending
Balance -
(Credit)
Detail for page 26
200,809 (426,408) (2,302,478)
Differences between actual and expected
experience $ - (1,004,048) $ 200,809 $ (803,239) $
Change in assumptions (426,408) (1,072,831) - (1,499,239) Total Deferred (Inflows) (2,076,879)
City of South Pasadena
29 January 10, 2023 GASBS 75
■ Total OPEB (Liability)
■ Fiduciary Net Position
■ Net OPEB (Liability)
■ Deferred (inflows) of resources
■ Deferred outflows of resources
■ Balance Sheet Impact
Deferred Outflows include contributions after the measurement date.
Reconciliation of Deferred Outflows/(Inflows)
Journal Entries
Summary of Balances
Fiscal Year Ended
6/30/21 6/30/22
Measurement Date Measurement Date
6/30/20 6/30/21
$ (17,980,977) (20,220,894) $
5,094,545 3,501,735
(15,188,910) (18,796,038)
- -
(20,220,894) (17,980,977)
(2,076,879) (2,302,478)
City of South Pasadena
30 January 10, 2023 GASBS 75
10 - 38
DATE:
FROM:
City Council
Agenda Report
February 15, 2023
ITEM NO.
�/". Armine Chaparyan, City Manager 1 ,,_.,-""'..-ia,-�C.
PREPARED BY: Hsiulee Tran, Deputy Finance Director/Controller Albert Trinh, Finance Manager
--�
SUBJECT: Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
Recommendation
Staff recommends that the City Council receive and file the annual audit reports for the year ended June 30, 2022.
Background
After the close of each fiscal year, the Finance Department is responsible for the preparation and publication of the City's Annual Comprehensive Finance Report (ACFR) following an independent, certified audit. The goal of the financial audit and report is to provide users with a reasonable assurance that the information presented in the statements is accurate and timely.
The ACFR presents information on the status of the City's financial affairs, first on a citywide basis (Government-Wide Financial Statements) in which all the City activities are reported as governmental activities and business-type activities. A second set of statements (Fund Financial Statements) report separately the activities of all City Funds.
The ACFR is organized into three primary sections:
1. Introductory Section - includes the Finance Director's Letter of Transmittal, List of Principal Officials, and the Organization Chart.
2. Financial Section - includes the Independent Auditors' Report, Management's Discussion and Analysis, and the general purpose financial statements, consisting of the combined financial statements, notes to the financial statements, and supplemental statements.
3. Statistical Section - includes comparative information on pertinent City data, such as expenditures, revenues, assessed valuations, tax levies, demographic data, and performance measurements.
11 11 - 1
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
February 15, 2023
The ACFR is important for a number of reasons:
• The ACFR is utilized by the investment community, including bond buyers, underwriters, bond issuers, and credit rating agencies. • It serves as a public information tool in the form of a comprehensive presentation of all of the City’s financial activities.
• Due to a standardized format, the ACFR serves as a tool to provide a meaningful comparison to similar data for other cities.
The Annual Comprehensive Finance Report (ACFR) is a complete set of financial statements that summarizes the City’s financial position for the Fiscal Year. The report is prepared annually by city staff, and audited by an independent auditing firm, with the purpose of providing a reasonable assurance from an independent source that the information is reliable.
The audit-related items provided within this report include:
1. City of South Pasadena – Annual Comprehensive Financial Report (ACFR)
2. Independent Auditor’s Report – Government Auditing Standards
3. FY 2021-22 SAS 114 Letter
4. Management Letter
The audit for 2022 was recently completed by Rogers, Anderson, Melody & Scott, LLP (RAMS), in January 2023, four months ahead of the completion of the 2021 audit, a significant improvement over last year’s timeline. The auditors rendered an unmodified opinion, which is the highest and optimal opinion issued by independent auditors.
Overall, the City’s total net position increased by $16,841,928 over the prior year, due primarily to water settlement payments, increase in revenue for recreational activities due to Covid restrictions being lifted and decreases in the City’s net pension liability.
Discussion/Analysis
For FY 2021-22, the accounting firm of Rogers, Anderson, Malody, & Scott, LLP, performed an independent audit to determine that the financial statements are fairly presented and free from material misstatement. The independent auditor concluded there was reasonable basis for rendering an unmodified opinion, and that City’s financial statements are fairly presented in conformity with Generally Accepted Accounting Principles (GAAP).
In the FY 2020-2021 ACFR, there were four findings, three of which were materials findings, zero of significant deficiency, and one on non-compliance related to bonds.
These findings referred to the timely preparation of bank reconciliations, capital assessment maintenance and modules, and staffing and proper review of the audit and reconciliations. Items were ‘late’ but ‘in progress’. In the presentation of the draft FY 11 - 2
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
February 15, 2023
2021-2022 ACFR before Finance Commission, the auditors shared that no findings have yet dropped off, though the auditors suggested that there has been significant progress across the board, especially in the 18+ month catch up of bank reconciliations and a much improved process and timeline for Department work products and flows. In finalizing the draft document and in working with staff, the auditors have determined that one finding is being removed, and that we are in fact in compliance with our Bond Covenant being filed timely in January 2023, and timely completion of the ACFR.
Finance Department staff will be working diligently to address and correct the remaining weaknesses and deficiencies, and focus on meeting industry best practices to resolve all findings.
Listed below are financial highlights for FY 2021-22:
• The assets of the City exceeded liabilities at the close of the most recent fiscal year by $111,477,776.
• At the close of the current fiscal year, the City’s governmental funds reported combined fund balances of $39,682,789, an increase of $992,859. Of that amount, $16,615,541 (or approximately 42%) of total fund balances is the unassigned fund balance of the General Fund, and represents the fund balance available for spending at the City’s discretion.
• At the end of the fiscal year, the total General Fund balance is $24,672,171, while as previously mentioned, the emergency reserve fund balance (unassigned) for the General Fund was $18,931,422, or 55% the General Fund expenditures.
There are two primary citywide financial statements: Statement of Net Position and the Statement of Activities. Similar to a balance sheet in private sector accounting, the Statement of Net Position presents the City’s overall financial position at a specific point in time – in the City’s case, this is as of the last day of the fiscal year (June 30, 2022).
The Statement of Activities is similar to the income statement, presenting the City’s results of operations over a period of time.
11 - 3
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
February 15, 2023
The table above presents a summarized version of the City’s Statement of Net Position for FY 2021-22, and a comparison to the previous fiscal year. Net position may serve as a useful indicator of a government’s financial position. For South Pasadena, assets exceeded liabilities by $111,477,776 at the close of the fiscal year. This represents an increase of $16,841,928, or 18%, from the prior year. This increase is primarily due to increase in unrestricted investments and decrease in compensated absences, net pension liability, and other post-employment benefits liability. 11 - 4
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
February 15, 2023
Net investment in capital assets of $92,696,276 are by far the largest portion of the City’s net position, and reflects its investment in non-liquid capital assets (e.g. land, infrastructure, buildings, and equipment). The City uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending.
The second portion of the City net position, $13,774,132, represents special revenue resources that are subject to external restrictions on how they may be used.
Governmental activities net position increased by $3,879,228, due to an increase in charges for services and property taxes and a decrease in expenses, mainly in Public Safety.
Business activities net position increased by $12,962,700 over the prior year mainly due to a settlement received of $9,298,898, and the Graves Reservoir and Well Rehabilitation project completions and capitalizations in FY 21/22.
The 2022 Draft ACFR was presented and reviewed by the City’s Finance Commission.
After deliberation and discussion for clarification points, the Commission voted to receive and file the document. The final document is presented to the City Council tonight.
Fiscal Impact
There is no cost associated with the presentation of this report. The cost of completing the audit through RAMS is a budgeted line item within the Finance Department budget. 11 - 5
Presentation of the Annual Comprehensive Financial Report for Fiscal Year Ending June 30, 2022
February 15, 2023
Commission Review and Recommendation
This matter was reviewed by the Finance Commission on February 6, 2023. RAMS made a presentation of a draft document, touched on the previous and current findings, touched on the marked improvements on timeline in completing the audit, as well as the improvements across the board in the department and work flows, and answered Commission questions. The Commission voted to receive and file the ACFR.
In finalizing the draft document, the auditors have determined that the City has timely completed our Bond Convenants, and a finding has been dropped as such. The auditors in their presentation to the Finance Commission, suggested that there has been significant progress across the board, especially in the 18+ month catch up of bank reconciliations and a much improved process and timeline for Department work products and flows. Finance Department staff will be working diligently to address and correct the weaknesses and deficiencies, and focus on meeting industry best practices to resolve all findings.
Key Performance Indicators and Strategic Plan
This item is in line with the Finance Department’s Key Performance Indicator. The audit commenced in November 2022 with the completion of the audit in February 2023.
Attachments:
1. FY 2021-22 Annual Comprehensive Financial Report
2. FY 2021-22 Internal Control Report and Response
3. FY 2021-22 SAS 114 Letter
4. Management Letter
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ATTACHMENT 1
FY 2021-22 Annual Comprehensive Financial Report
Consultant is Finalizing the Document and it will be
available on Monday, February 13, 2023
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ATTACHMENT 2
FY 2021-22 Internal Control Report and Response
Consultant is Finalizing the Document and it will be
available on Monday, February 13, 2023
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ATTACHMENT 3
FY 2021-22 SAS 114 Letter
Consultant is Finalizing the Document and it will be
available on Monday, February 13, 2023
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ATTACHMENT 4
Management Letter
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CITY OF SOUTH PASADENA
CITY CLERK DIVISION
1414 MISSION STREET, SOUTH PASADENA, CA 91030
TEL: (626) 403-7210 ▪ FAX: (626) 403-7211
WWW.SOUTHPASADENACA.GOV
February 8, 2023
Rogers, Anderson, Malody & Scott, LLP
735 E. Carnegie Drive, Suite 100
San Bernardino, CA 92408
This representation letter is provided in connection with your audit of the financial statements of the City of South Pasadena (the City) as of June 30, 2022, and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the basic financial statements present fairly, in all material respects, the financial position, results of operations, and cash flows, where applicable, of the various opinion units of the City in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material. Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.
We confirm, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of February 8, 2023:
Financial Statements
1. We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated November 7, 2022, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP.
2. We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
3. We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
4. We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
5. We have reviewed, approved, and taken responsibility for the financial statements and related notes.
6. We have a process to track the status of audit findings and recommendations. 11 - 15
7. We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.
8. Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
9. All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP.
10. All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.
11. The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
12. All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed.
13. All funds and activities are properly classified.
14. All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users.
15. All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved.
16. Our policy regarding whether to first apply restricted or unrestricted resources when an expense is incurred for purposes for which both restricted and unrestricted net position/fund balance are available is appropriately disclosed and net position/fund balance is properly recognized under the policy.
17. All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
18. All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis.
19. All interfund and intra-entity transactions and balances have been properly classified and reported.
20. Special items and extraordinary items have been properly classified and reported, if applicable.
21. Deposit and investment risks have been properly and fully disclosed.
22. Capital assets, including infrastructure assets, are properly capitalized, reported, and if applicable, depreciated.
23. All required supplementary information is measured and presented within the prescribed guidelines.
24. With regard to investments and other instruments reported at fair value:
a. The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. b. The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. c. The disclosures related to fair values are complete, adequate, and in accordance with U.S. GAAP.
d. There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements. 11 - 16
25. With respect to nonattest services, including assistance in preparing the financial statements, we have performed the following:
a. Made all management decisions and performed all management functions; b. Assigned a competent individual to oversee the services; c. Evaluated the adequacy of the services performed;
d. Evaluated and accepted responsibility for the result of the service performed; and e. Established and maintained internal controls, including monitoring ongoing activities.
Information Provided
1. We have provided you with:
a. Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters;
b. Additional information that you have requested from us for the purpose of the audit; and
c. Unrestricted access to persons within the City from whom you determined it necessary to obtain audit evidence.
2. All transactions have been recorded in the accounting records and are reflected in the financial statements.
3. We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.
4. We have provided to you our analysis of the City’s ability to continue as a going concern, including significant conditions and events present, and if necessary, our analysis of management’s plans, and our ability to achieve those plans.
5. We have no knowledge of any fraud or suspected fraud that affects the City and involves—
a. Management;
b. Employees who have significant roles in internal control; or c. Others where the fraud could have a material effect on the financial statements.
6. We have no knowledge of any allegations of fraud, or suspected fraud, affecting the City’s financial statements communicated by employees, former employees, vendors, regulators, or others.
7. We have disclosed to you all known actual or possible litigation, claims, and assessments whose effects should be considered when preparing the financial statements.
8. We have disclosed to you the identity of the City’s related parties and all the related party relationships and transactions of which we are aware.
9. There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices.
10. The City has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
11. We have disclosed to you all guarantees, whether written or oral, under which the City is contingently liable.
12. We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements.
Significant estimates are estimates at the balance sheet date that could change materially within the next year. Concentrations refer to volumes of business, 11 - 17
revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.
13. We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.
14. There are no:
a. Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.
b. Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with financial reporting standards. c. Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by financial reporting standards.
d. Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).
15. The City has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.
16. We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.
17. We acknowledge our responsibility for Required Supplementary Information (RSI).
The RSI is measured and presented within prescribed guidelines and the methods of measurement and presentation have not changed from those used in the prior period.
We have disclosed to you any significant assumptions and interpretations underlying the measurement and presentation of the RSI.
18. With respect to the Supplementary Information, as listed in the table of contents, of the financial statements:
a. We acknowledge our responsibility for presenting the Supplementary Information in accordance with accounting principles generally accepted in the United States of America and we believe the Supplementary Information, including its form and content, is fairly presented in accordance with applicable criteria. b. The methods of measurement or presentation have not changed from those used in the prior period and we have disclosed to you any significant assumptions or interpretations underlying the measurement and presentation of the Supplementary Information.
c. When the Supplementary Information is not presented with the audited financial statements, management will make the audited financial statements readily available to the intended users of the Supplementary Information no later than the date of issuance by the City of the Supplementary Information and the auditor’s report thereon.
d. We acknowledge our responsibility to include the auditor’s report on the Supplementary Information in any document containing the Supplementary Information and that indicates the auditor reported on such Supplementary Information.
e. We acknowledge our responsibility to present the Supplementary Information with the audited financial statements or, if the Supplementary Information will not be presented with the audited financial statements, to make the audited financial statements readily available to the intended users of the Supplementary 11 - 18
Information no later than the date of issuance by the City of the Supplementary Information and the auditor’s report thereon.
19. We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.
20. We agree with the findings of specialists in evaluating the GASB 68 accounting report and have adequately considered the qualifications of the specialist in determining the amounts and disclosures used in the financial statements and underlying accounting records. We did not give or cause any instructions to be given to specialists with respect to the values or amounts derived in an attempt to bias their work, and we are not otherwise aware of any matters that have had an impact on the independence or objectivity of the specialists.
21. We believe that the actuarial assumptions and methods used to measure pension and other postemployment benefit liabilities and costs for financial accounting purposes are appropriate in the circumstances.
Signature:
Title: City Manager
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City Council
Agenda Report
DATE: February 15, 2023
FROM: Armine Chaparyan, City Manager
ITEM NO. 12
PREPARED BY: Tamara Binns, Assistant to the City Manager� 4,.- A- C.
Andrew Jared, City Attorney
SUBJECT: Termination of Emergency Order Effective March 1, 2023; Remote Teleconferencing Meeting of Legislative Bodies;
Continuation of Participation by the Public Through Remote Access
Recommendation
The Agenda Report will be provided under separate cover. 12 - 1
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City Council
Agenda Report
DATE: February 15, 2023
ITEM NO.
FROM: Armine Chaparyan, City Manager -;o,-P-,-AC..
PREPARED BY: Domenica K. Megerdichian, Deputy City Manager Hsiulee Tran, Deputy Finance Director/Controller
--
SUBJECT: Finance Department Current Status Update and Organizational Assessment
Recommendation
It is recommended that the City Council receive and file a report and presentation on the Finance Department Current Status Update/ Organizational Assessment.
Background
The City of South Pasadena has embarked on agency-wide department organizational assessments in a strategic effort in analyzing the current state of each department and learning of recommendations to improve upon the operations and incorporate industry best practices. The assessments are poised to identify specific and actionable priority management, resource allocation, staffing needs, and improvements in service to the community. The City Manager's Office is working directly with each department to plan for and complete assessments across the board: the Public Works Department assessment was completed in Fall 2021; the Finance Department, Community Services Department, and Management Services Department's Human Resources and Information Technology division assessments are underway. The Police Department assessment is underway, and the Fire Department is working on creating a Request for Proposal (RFP) in the near future.
The City Manager and the City Council have provided staff direction that final reports incorporate an assessment of staffing, resources, a review of policies and procedures, and general recommendations based on industry changes and best practices. Such reports are provided to the City Manager and presented to City Council. The reports will allow the City Manager to work with each department to strategically plan and implement recommendations based on the assessments, and create a basis for general oversight and operational management of the agency.
The Finance Department has undergone many changes since 2018. Turnover in staffing, untimely preparation and presentation of key budget and audit documents, and concerns over the management of the department and the City's finances led to the creation of a Finance Ad Hoc Committee, appointed by the City Council, to analyze budget processes, reports, assessments and other issues.
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Award of Contract for Police Department Organizational Assessment February 15, 2023
Since June 2021, the new City administration has worked with the Finance Department, and every department across the agency, to resource change by way of appropriate staffing levels, technology and other tools, and work toward industry shifts and best practices. Leadership has embarked on department organizational assessments as an additional tool in an effort to capture the current status, review policies, analyze existing resources, look at industry best practices and trends, and develop actionable recommendations towards working with the City Council to delivering our departments and agency to better serve the community for the future. The Finance Department organizational assessment was began by the previous Interim Finance Director, and has been completed in a concerted effort between the City Manager’s Office and the current Finance Department leadership. The following Finance Department organizational assessment is presented for your review:
Past Assessments
The Finance Department has undergone a number of assessments since 2018 (see attached):
1. Citygate Report (2018)
2. Claro Report (2020)
3. Finance Ad Hoc Committee Report (2022)
It is current staff’s understanding that the Citygate Report and the Claro Report have not previously been publicly shared and discussed or circulated in this forum. The Citygate Report has been available on the City’s website for some time, and a non-privileged summary of the Claro Report has previously been released. These documents pre-date the current executive staff in the City Manager’s Office and the Finance Department.
The Finance Ad Hoc Committee submitted their final report to the City Council in mid2022, and the report was agendized and received at the regular meetings of the City Council. It was discussed twice, in June and in August 2022. This staff report provides these previous reports as attachments, and provides a response to the findings and recommendations therein.
Citygate Report- 2018
Citygate Associates is a local government consulting firm. It was hired by the City to prepare an audit and assessment of the Finance Department, in 2018. The report consisted of 36 findings and 44 recommendations, pertaining to the Finance Department work flow, work product, technology and resource needs, staffing and staff morale issues. This included findings of lack of training, and a lack of sufficient policies and procedures. Attachment A provides the full Citygate Report of 2018, and Attachment B provides an in-depth spreadsheet compiled in 2022/23 by current staff, including responses to each recommendation and finding, as well as a current status.
Current staff can confirm that while some improvements were begun in 2018/2019, but much improvement and progress has been made since 2021 to follow industry best practices:
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Award of Contract for Police Department Organizational Assessment February 15, 2023
• Of the report’s 36 findings and 44 recommendations, 29 have been completed (66%), 14 are in progress or ongoing (32%), and a small fraction are N/A or removed (Attachment B)
• 98% of the findings and recommendations have been completed, are inprogress, or are ongoing. Major improvements include:
o Professional development of staff and participation in professional organizations and trainings (On-going)
o Exploring improvements to technology and modules in existing programs o Updated Finance Policies and Procedures (adopted by Council, November 2022)
o Annual presentation of Mid-year budget reports to City Council o Timely annual audit completed and presented to City Council for consideration and deliberation ahead of budget adoptions (completed 2022 and on on-track for 2023)
o Significant improvements to the workflows and work products of the department, and a significant catch-up post-COVID shutdown to monthly investments, reconciliations and reporting (On-going)
o Significantly improved staff morale (internal), including the promotion of two Assistants to Analysts, clear direction from leadership, improved interdepartmental relationships and customer service (On-going) o The reclassification and hiring of a Deputy Finance Director/Controller in November 2022 and a Deputy City Manager in December 2021 to lead and deliver upon organizational and department improvements and services
o Quarterly budget updates and monthly operational status updates to City Council; moving forward starting Spring 2023, staff will provide monthly budget updates (On-going)
o The alignment of City Council and Commission work products and priorities with the Adopted 2021-2026 Strategic Plan and the current Adopted Budget (On-going)
Six findings/recommendations have been removed or are no longer applicable: the inability of staff to ‘question’ their Director, the installation of a kiosk in the City Hall lobby to facilitate transactions, the recommendation to shift the Filming Division from Community Development to Finance, and the suggestion to create certain manuals for internal use.
Staff recognizes that the state of the Finance Department of 2018 -- that predated many current staff— was lacking and in need of many improvements. Leadership has implemented significant improvements following industry best practices to address the issues identified. The Department is dedicated to the ongoing improvements to technology, staff training and cross training, and more to continue to improve the Finance Department.
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Award of Contract for Police Department Organizational Assessment February 15, 2023
Claro Group- 2020
The Claro Group was retained in August 2018 to review and identify accounting records related to a potential misappropriation of monies or possible fraudulent activity; the report set out to identify transactions and/or vendors for further investigation.
The Report included nine (9) separate analyses of the City’s Accounts Payable:
1. To seek out any fictitious vendors- none found
2. To apply forensic accounting analysis tools
3. To test round dollar amounts for any improperly recorded vendors- none found
4. To review CalPers payments- two questions identified and reviewed and deemed appropriate
5. To review of payments by year to vendors- none warranted further investigation
6. To analyze frequency of checks from 2012- 2018 to vendors- none warranted further investigation
7. To identify variance from averages- none warranted further investigation
8. To review new vendors to identify possible fictitious ones- none found
9. To review vendors with significant increase in payments- 31 identified as having significant increases from the year prior, and after review, deemed each vendor’s activity appropriate and reasonable
Because the report utilized sensitive information regarding forensic tools used to identify fraud, and because personnel issue could have been implicated, the Claro Group was retained through legal counsel and was an attorney-client privileged communication. The report was redacted to protect the city’s interests in preventing disclosure of investigative methods and tools. The redactions do not address the analysis or conclusions of the report. The Claro Report version attached is the one that was released in September 2020.
The report continued to analyze and identify areas for further investigation and consideration of internal work flows and processes, including: review of transactions to vendors, review of any duplicate payments, review of same-day multiple transaction postings, and review of cash receipts. No significant findings were identified at the conclusion of the report.
Finance Ad Hoc Committee (FAHC)- 2022
The Finance Ad Hoc Committee was formed by the City Council in September 2020 in an effort to review the fiscal year 2020-2021 budget, the Annual Comprehensive Finance Report (ACFR) for fiscal year 2018-2019, and to address concerns of oversight and management of the City’s budget process under the purview of the previous leadership and administration at City Hall. The Committee was tasked with making recommendations to improvements to the City’s process, including timely completion of various milestones.
Shortcoming of the time included:
- Unexplained changes between proposed budgets for review and adoptions, - Council’s consideration of the budget ahead of timely audits, - The issues leading to the need of the development of the Ad Hoc Committee for 13 - 4
Award of Contract for Police Department Organizational Assessment February 15, 2023
oversight and improvements, and
- Concerns of the lack of internal controls, transparency and timeliness of reporting.
The Committee’s Report was presented to and received by the City Council on June 15, 2022, and again on August 17, 2022 for further discussion opportunity.
The report provided for a number of recommendations, many of which have been remedied or are in the remedial process:
• Policies and Procedures
Finance Policies and Procedures have been re-established, and were adopted by the City Council in November 2022. Staff training across the agency is ongoing to ensure the adherence to the Policies and Procedures. • Timely Reporting and Transparency
The current administration has worked diligently to address these issues, including a timely presentation of a Mid-Year budget report to City Council, quarterly budget updates to City Council, timely deliverance of an annual audit ahead of budget discussions and adoptions, a robust budget process calendar, including community input and discussion sessions, and timely adoption of an annual budget. The monthly Citywide Operational Status Updates from September to December 2022 will be replaced by continued quarterly discussions of budget and operations, including a shift to monthly budget updates to City Council beginning Spring 2023.
• Timely Audits
The FY 2021-2022 audit has been completed 4 months in advance of last year’s audit, and the final draft is being presented to City Council, months ahead of the budget discussions to follow. We are closer to the industry best practices we strive for, and continue improvements in this realm. The City will be seeking a new auditor contract at the completion of the existing contract with the current firm.
• Proper Staffing Levels/Morale
The administration has committed to, and made strides, in employee training and retention, professionalizing our workforce, and incorporating better and best practices to our processes as well as internal and external customer services.
The City Manager’s Office is working closely with Finance Department leadership to assess staffing and resourcing needs, and City Council recently approved of temporary high-level finance staffing hires, to include the placement of a new Interim Finance Director, while the agency seeks a permanent placement in the coming months. The Accounting Manager position was reclassified to a Deputy Finance Director/Controller, and the Controller has been hired, on boarded, and has hit the ground running in leadership to the department and agency. 13 - 5
Award of Contract for Police Department Organizational Assessment February 15, 2023
• Legal
The City Council has directed the City Manager’s Office to seek proposals for City Attorney Services. Council established a sub-committee, and efforts to draft a final Request for Proposal (RFP) are underway. Award of contract is expected in May to June 2023. Recommendations and best practices are being included in the RFP to provide for improvements to contract management by the City, including , increased transparency in financial reporting on legal expenses, are built into the new RFP to provide for improvements to contract and reporting management, and identifying potential conflicts of interest in providing services to the agency by prospective bidders.
• Recommendations for City Staff
In response to various recommendations made for internal processes and for City staff, the Department together with the City Manager’s Office, continues to commit to implementing industry best practices and corrective measures. The City Attorney has provided an update to the City Council on current litigation and legal liability positions, and will continue to keep apprised as cases and legal needs move forward. Legal expenses and invoices have been parsed out to provide more detail, including costs associated with public record request review.
Finally, the shift to provide quarterly and monthly updates to the Finance Commission and the City Council are underway, as we shift from quarterly budget updates to monthly in Spring 2023, and continue to maintain a higher level of information sharing and transparency in efforts underway.
Current Status Update/ Finance Department Operational Assessment The City Manager’s Office and the Finance Department have worked together to complete and present a current status update and Finance Department Operational Assessment for City Council’s review and consideration. The Assessment was initiated by the previous Interim Finance Director, and has been finalized as a joint work product of the City Manager’s Office and Finance Department, as current staff and leadership can provide a high-level accounting of our current status, and recommendations of how to continue the positive trajectory.
Finance Assessment Summary
• As of February 5, 2023, the Finance Department has made substantial progress in addressing both the Finance Ad Hoc Committee findings of June, 2022 and the 36 findings and 44 recommendations of the City Gate Report. • Of the 36 findings and 44 recommendations, 29 have been completed (66%), 14 are in progress or ongoing (32%), and a small fraction are N/A or removed (Attachment B).
• One of the Committee’s findings that is still subject to review is our workers compensation and self-insurance coverage and liability. An actuarial study was undertaken but a final review is required to address additional concerns if any. 13 - 6
Award of Contract for Police Department Organizational Assessment February 15, 2023
Current Operational State of the Finance Department is in Good Order • Our financial statements for the fiscal year end June 2022 have been completed and the final draft will be submitted to the Finance Commission for review and approval prior to submission to City Council.
• We have completed our ACFR in time for us to submit to GFOA (Government Finance Officers Association) for the ACFR Award of FY 2022. Considering that last year, we were not able to meet the deadline requirements due to the FY 2021 ACFR because of its 6 month completion delay to June 2022, this is major progress.
• Based on our complete and timely submission of requested documents (PBC’s) from auditors, we expect no accounting practice findings as we have addressed many of the past years’ comments that were within our present control and resources. If there will be any, they will be concentrated on issues that cannot be resolved immediately i.e. major purchases of additional software.
Timely Reporting
The following reports have been completed timely:
• The State Controller’s Report was submitted on time last January 30, 2023. • The Payroll W-2’s forms and the vendors 1099 forms were distributed by January 30, 2023.
• The MTA Audit (Metro) was completed with no findings on accounting standards last December.
• The Street Report was also completed before due date. • Our US Census report will be completed by February 15. • Our OPEB (Other post-employment benefits) actuarial was completed in time for our city-wide audit; the draft report was presented to the Finance Commission on February 6, 2023, and the Final Draft is presented tonight to City Council • One of the findings of the Citygate report was the timely submission of our Investment Reports; this fiscal year, we have met all deadlines relating to Investment reports and will continue to do this as a matter of course. • Bank Reconciliations are well managed in spite of the loss of the accountant position due to resignation in January 2023 to pursue higher education—a recruitment for an accountant will follow immediately.
• The November and December bank reconciliations are in process. Variances have already been identified and the remaining process will be posting these pending journal entries.
• The Finance manager has taken over the duty in order for us to complete both reconciliations to a zero variance by February 15th. Comparatively, a two month delay is not uncommon during audit time—while we are reconciled, it is the posting of the journal entries that identify variances, if any, including deposits in transit and other timing differences.
• The midyear budget report is being finalized by the Finance Director, and in 13 - 7
Award of Contract for Police Department Organizational Assessment February 15, 2023
partnership in working with each Department across the agency. Departments have met with Finance staff to review all requests and discussions, and review and strategic planning of all mid-year requests will take place with the City Manager ahead of the report to Council.
• The budget season is in full swing. Budget calendars have been distributed and we expect to meet the deadlines as scheduled.
Areas for Continued Improvement
• Staffing remains an issue. City employment trends have become contributory in the delay in solving staffing requirements. This problem is not unique to us but it is evident in many city governments. We have added a Deputy Finance Director/Controller position this year to the department. Further assessment of additional personnel to assist in various back logs and/ or improvements in the department is necessary. There remain several projects that have been set aside in the past that still remain incomplete.
• Significant staff cross-training is absolutely necessary to protect the Department and the Agency in light of absences or staffing turnover/movement. This issue goes hand-in-hand with the additional staffing needs mentioned above, and depends fully on maintaining and onboarding qualified personnel who can take on more responsibilities in the department to add capacity and to all be crosstrained on all functions.
Resourcing and Next Steps
• Temporary staffing allocations have recently been approved by the City Council to provide for a new Interim Finance Director, temporary Finance department staff, especially to provide capacity during this busy Finance season (audit, reporting, mid-year, budget process).
• Staff will be requesting that an existing part-time Management Analyst position be downgraded to a full-time Management Assistant position at the Mid-year budget discussion, and will be requesting an additional accountant position at budget.
• The City Manager’s Office plans to hold interviews for a permanent Finance Director placement in the next couple of months, and looks to shift to permanent finance staff when the busier season settles; specific staffing levels and needs will be determined, and City Council will be asked to support those recommendations when the time comes.
• In addition to staffing needs, technological investments are imperative to adding functionality, reporting capability, oversight and management to the Finance Department.
• Staff is exploring additional modules of existing software and products. A robust financial system and tool will be needed in the near future, and will be an expensive investment of close to $1M, and staff will work with the City Manager’s Office and future budget processes to plan for this investment. 13 - 8
Award of Contract for Police Department Organizational Assessment February 15, 2023
Overall, there is much improvement in the Finance Department. Policies and procedures have been adopted and are in place, staff is being trained on the best practices across the organization. We are facilitating timely necessary documents and processes, including audits, mid-year reports, budget updates, budget process, and working to align the work products and priorities of City Council, appointed bodies, Departments and their divisions, to the established Strategic Plan priorities, and the priorities resourced in the adopted budget. Staff will continue to strive toward industry best practices, and is proud of the work they accomplish and the service they provide to internal and external customers, as well as to maintaining financial responsibility.
Fiscal Impact
There is no fiscal impact to this status update/department assessment.
Attachments:
1. 2018 Citygate Report
2. 2022/23 Citygate Report Tracking Sheet
3. 2020 Claro Report
4. 2022 Finance Ad Hoc Committee Report (with Staff Report from August 17, 2022 City Council agenda)
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2018 Citygate Report
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E FGHIJKLIMNOFGPQQLHLRGHRJIKLIMLGSQRTUVIGHNWKPJLRUNLGHIJKLIMNMIJI TRGQUTHIQMLHXYIZ[LHZNHP\\HRSPLGPGUGQIJNHPGQLGSR\XRM]JRTINNINPJI TPJJLIQRUH\JRVHXI]IJN]ITHLKINR\HXILGQLKLQUP^NMLHXLGHXI_I]PJHVIGHMXR PJIJIN]RGNL`^I\RJ]JRKLQLGSNIJKLTINWPNMI^^PNHXIKPJLRUNIaHIJGP^QI]PJHVIGHN HXPHJITILKINIJKLTINbcXILGHIJKLIMNXI^]IQHRLQIGHL\ZNHJIGSHXNPGQMIPYGINNIN R\HXI_I]PJHVIGHPGQdRJ\LGPGTIeJI^PHIQ[LHZMLQI]JRTINNINPGQ]JRTIQUJINb f cXI]RNLHLRGNR\gLGPGTI_LJITHRJPGQhNNLNHPGHgLGPGTI_LJITHRJMIJIGRH LGHIJKLIMIQ`ITPUNIHXIZMIJIGR^RGSIJMLHXHXI[LHZPHHXINHPJHR\HXLN IGSPSIVIGHb_UIHRHXIIaHIGUPHLGSTLJTUVNHPGTINJI^PZIQ`Z[LHZ VPGPSIVIGHWLHMPNQIHIJVLGIQHXPHLGHIJKLIMLGSHXINILGQLKLQUP^NMRU^Q GRHTXPGSIHXI\LGQLGSNPGQJITRVVIGQPHLRGNR\HXIJI]RJHb E iR`jXPQRMLGSOhNPNITRGQPJZVIHXRQHRKP^LQPHIHXI]JRTIQUJINNXPJIQQUJLGS HXIKPJLRUNLGHIJKLIMNR\_I]PJHVIGHNHP\\WkR`NXPQRMLGSMPNTRGQUTHIQMLHX NRVIR\HXI_I]PJHVIGH]RNLHLRGNWLGT^UQLGShTTRUGHNlPZP`^IWlPZJR^^WPGQ[PNX mITIL]HNb E nIGHRJLGSPGQoULQPGTIOlJR\INNLRGP^SULQPGTIWVIGHRJLGSWPGQ\IIQ`PTYMIJI ]JRKLQIQHR_I]PJHVIGHNHP\\PGQRHXIJYIZ[LHZNHP\\JI^PHLGSHRKPJLRUN[LHZ \LGPGTILNNUINWNUTXPN`UQSIH]JI]PJPHLRGWPUQLHLGSWNHPHIJI]RJHNWR]IJPHLRGP^ ]JRTINNINWPGQHJPLGLGSb cXIJINIPJTXVIHXRQR^RSZP^NRLGT^UQIQJIKLIMR\KPJLRUNVUGLTL]P^\LGPGTIRJSPGLpPHLRGP^ MI`NLHINWLGT^UQLGSHXI[P^L\RJGLPjRTLIHZR\nUGLTL]P^gLGPGTIq\\LTIJNWoRKIJGVIGHgLGPGTI q\\LTIJN hNNRTLPHLRGrogqhsWFGHIJGPHLRGP^[LHZd[RUGHZ nPGPSIVIGHhNNRTLPHLRGW oRKIJGVIGHP^hTTRUGHLGSjHPGQPJQNtRPJQWPGQuRNhGSI^IN[RUGHZvTRGRVLT_IKI^R]VIGH [RJ]RJPHLRGWPNMI^^PNjHPHIPGQgIQIJP^RJSPGLpPHLRGP^MI`NLHINWLGT^UQLGSHXI[P^L\RJGLPjHPHI wxyz{x||}{~w|x{y}{z}yzx yy}~w|x{y||x}}}z{}}yzz} r[P^lvmjsWPGQj[IGNUNtUJIPUbhQQLHLRGP^^ZWKPJLRUNTRV]PJP`^ITLHZMI`NLHINMIJI JIKLIMIQHR]JRKLQITRV]PJPHLKIQPHP\RJHXLNJI]RJHb jRUHXlPNPQIGPLN^RTPHIQP]]JRaLVPHI^ZNLaVL^INGRJHXIPNHR\QRMGHRMGuRNhGSI^INRGHXI MINHNLQIR\HXIjPGoP`JLI^P^^IZ`IHMIIGHXI[LHLINR\lPNPQIGPWjPGnPJLGRWuRNhGSI^INW PGQh^XPV`JPWPGQLHXPNP]R]U^PHLRGR\WbgRUGQIQLG`ZHXIFGQLPGP[R^RGZWHXI [LHZIGTRV]PNNINbNUPJIVL^INPGQMPNLGTRJ]RJPHIQPNPSIGIJP^^PM[LHZR\HXIjHPHIR\ [P^L\RJGLPRGnPJTXWbjRUHXlPNPQIGPLNGRHIQ\RJLHN`IPUHL\U^WXLNHRJLTP^^ZNLSGL\LTPGH XRVINRGHJIIe^LGIQNHJIIHNW\RJLHNIaTI^^IGH]U`^LTNTXRR^NWPGQ\RJPNVP^^eHRMGPHVRN]XIJILG HXIVLQNHR\SJIPHIJuRNhGSI^INb cXI[LHZLNP\U^^eNIJKLTISIGIJP^^PM[LHZHXPHR]IJPHINUGQIJHXI[RUGTL^enPGPSIJ\RJVR\ SRKIJGVIGHbcXI[LHZ[RUGTL^TRGNLNHNR\\LKIVIV`IJNI^ITHIQHR\RUJeZIPJNHPSSIJIQHIJVNR\ 13 - 18
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ATTACHMENT 2
2022-23 Citygate Report Tracking Sheet
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #1: Department staff lack continued
and effective training and internal
cross-training to help ensure
operational consistency in
emergency circumstances, as well
as the confidence to reject
transactions that they believe are
contrary to policy/procedure.
Recommendation
#1:
Establish a formal training program that
requires staff to participate in regular training
and internal cross-training. This should be
mandatory training and should be included in
the various employee evaluation goals. A
mechanism (e.g., short quiz) should be
developed and taken by the employee after the
training to help ensure that the training was
understood. As a part of the internal crosstraining, employees should be instructed regarding how to report concerns of potential
violation of policy/procedures direction
without fear of retaliation.
Management staff has worked to create a training program, and staff has attended an annual payroll seminar as well as the CSMFO meetings. Staff has renewed professional memberships in CSMFO, GFOA and the Payroll Association, and will keep apprised and involved in future training and conference opportunities. This ongoing process will be a priority during staff evaluations.
Completed & Ongoing
2022/23
Finding #2: City staff has not been adequately
trained on the capabilities of the
City’s financial software system to
determine if it meets the needs of
the City.
Recommendation
#2:
Retrain and/or train all applicable employees
who will benefit from the use of Springbrook
to determine if the system is adequate for the
needs of the Finance Department and other
City departments. This training should be
mandatory for all applicable employees.
Finance leadership is working with DCM to look into and add additional modules and trainings to maximize the existing software and systems. A checklist of all mandatory tainings and goals will be addresed every six months. Staff will also explore other financial systems in the next year to upgrade to the industry-lead products.
Ongoing 2022/23
Finding #3: The Department is not providing
consistent helpful service to other
departments.
Recommendation
#3:
A policy and procedures manual should be
developed and/or updated.
The policies and procedures manual was updated. In addition, current review includes additional policies to meet new demands. During the FY 21-22 budget process, Finance
Department staff went above and beyond in working with all departments agency-wide in planning and preparing budget documents and in a positive and cooperative approach
established in the agency. Finance staff is well-liked and considered a big resource to other staff and departments, as staff is professional, polished, responsive and helpful.
Completed 2022
Recommendation
#4:
All departments should provide input on the
policy and procedures manual; however, the
manual should be developed based on best
practice standards.
A outside contractor was hired to prepare the updated manual.
All relevant input was brought into consideration.
Completed
Recommendation
#5:
The completed policy and procedures manual
should be presented to the City Council and all
City employees so that everyone is aware that
adherence to the new policies and procedures
is mandatory.
The current Policy and Procedures manual was adopted and approved by City Council in November 2022. Since then,
Finance staff provide training and instructions to the various Department during orientation.
Completed & Ongoing
Finding #4: The City has not processed a formal
month-end or quarter- end close in
several years, and no formal periodclosing written procedures were found.
Recommendation
#6:
A formal written set of procedures should be
developed and a formal month-end review for
all funds, or at least a mid-year budget review,
should be completed every fiscal year. This
will help identify potential issues in time to
develop strategies to address these issues. This
procedure will also help when performing
budget projections for current and future
budget years.
A monthly review is implemented. A mid year report was
submitted last fiscal year. This year's report is scheduled for February 15, 2023. See policies and procedures manual page 49.
Completed 2022
13 - 111
CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #5: The City uses Microsoft Excel
spreadsheets to develop the budget
and the Springbrook financial
system for other financial activity,
which increases the amount of time
required to develop the budget.
Recommendation
#7:
A formal budget module should be utilized to
follow best practices and minimize manual
processes and the time required to develop the
budget, in addition to reducing the potential
for human error. The Springbrook system has
a formal budget model that is compatible with
its other financial modules that would
substantially reduce the amount of time
required and the chance of human error when
developing the budget.
This project is underway. Staff will be working on a Request for Proposals for a new product in the near future, while currently costing out the opportunity of utilizing additional modules in Springbrook. For new products, staff has identified a number of potential vendors and is developing an RFP. Finance will be asking for funding for this effort in the FY 23-24 budget.
In Process 2022/23
Finding #6: Repeat management letter
recommendations over multiple
fiscal years were not addressed, and
no written response or plan of
action was completed and reviewed
by the City Manager.
Recommendation
#8:
The Comprehensive Annual Financial Report
(CAFR), management letter, and all other
reports generated from the annual audit, once
finalized, should be reviewed by the City
Manager and presented to the City Council.
This will ensure that the City is aware of
potential financial issues and that a plan has
been developed to address the issues.
The current budget has been reconciled; this finding is no longer applicable. The current management letter has been addressed.
Completed 2022
Recommendation
#9:
Discuss the audit expectations with the
external auditor during an entrance conference
before the audit field work begins. One of the
expectations should be that the CAFR,
management letter, and all other reports
associated with the audit, once finalized, are
sent directly to the City Manager in addition to
the Finance Director. The final documents
should be presented to the City Council after
final review by the City Manager.
Under review. This year's audit is under constant review by staff while in process. GFOA comments from FY 2020 has been
addressed and is being reviewed by the auditors.
Implemented for FY
2022 & Completed
Recommendation
#10:
A formal written response and plan of action
to address the FY 16/17 management letter
comments should be produced and presented
with the FY 17/18 audit.
No longer applicable. Removed
Recommendation
#11:
Auditor should complete a formal internal
control questionnaire each year of the
engagement to help identify potential
weaknesses and areas on which to concentrate
during the audit.
Done - standard practice. Completed
Recommendation
#12:
Future audits should include a more in-depth
review of the City’s golf course and stable
operations to identify any operational issues.
The Golf Course has been analyzed by a third-party consultant, including the restaurant use, and findings will be under review by the Ad Hoc Facilities Committee. Current Management Staff will recommend a holistic consideration of all the Arroyo facilities as an effort to maximize return on investment, marketing and promotions, highest and best use of these facilities.
In Progress
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #7: There is no formal written fraud
policy to report potential fraud.
Recommendation
#13:
Develop a formal written fraud policy that
identifies the process to report fraud. The
policy should include the creation of a website
for individuals, including City staff, to
anonymously report fraud or potential fraud
and the steps in place to ensure the reports are
investigated.
Fraud policy is in process and under review. In process Finding #8: Due to lack of cross-training, only
one employee knows how to
process a full City payroll.
Recommendation
#14:
The full cross-training of the Management
Assistant should be completed more quickly.
Planned overtime should be considered to
expedite completion of the training.
Additionally, the Management Assistant
should periodically complete an increasing
portion of an actual full payroll after the
training to ensure it has been effective.
Implementation of this recommendation will
help to minimize loss of process continuity in
the case of emergencies, as well as relieve
some of the burden felt by the Payroll
Coordinator that limits earned time off.
In the FY 21-22 Budget, Management reclassified two
Management Assistant positions to Management Analysts, to provide a higher and more technical level of work product for the Department per Department needs. Cross-training of staff is underway, and the Accountant has been trained to complete a full payroll process. Cross training will continue in
collaboration with responsibilities and roles. The part-time Management Assistant position will be considered for a fulltime position at Mid-Year, to provide additional capacity as well as succession and staff mobility planning.
In process - completed
2022/23
Finding #9: Separation of duties between
Payroll and Human Resources
responsibilities is lacking, which
weakens internal control.
Recommendation
#15:
The Payroll staff should be retrained on the
capabilities of the existing Springbrook
payroll module. The training should be
mandatory and part of the annual evaluation
goals, which will help minimize the potential
of employees continuing to use the old,
ineffective processes without consequences.
Implementation of this recommendation will
help to identify current manual processes that
may be automated in the payroll module, thus
reducing processing time and manual
calculation errors. This recommendation could
also delay the need for additional employees
because of the increased productivity.
Completed Completed 2022
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #10: There are too many manual
processes in the payroll process,
which increases the time required to
complete a payroll and the chance
of human error. This is partially due
to the uncertainty concerning the
capabilities of the Springbrook
payroll module.
Recommendation
#16:
A schedule of responsibilities should be
developed for the Payroll and Human
Resources functions of the City. This schedule
of responsibilities should follow best practices,
including a clear delineation. Human
Resources is responsible for employee
creation, benefits, and changes relating to pay;
Payroll is responsible for creation of the
employee check and all other processes
relating to the check process, including
deductions, payroll tax and retirement
processing, report processing relating to
employees checks, etc.
Implementation of this recommendation will
improve internal control and comply with best
practice by minimizing the risk of the
accidental or fraudulent creation and payment
of fictitious employees.
We have moved away from outsourcing payroll with ADP and transitioned to in-house payroll processing. A full time staff was hired to conduct payroll services in-house.
Completed- holding
regular meetings to
identify implementation
and improvements.
2021/22
Finding #11: Adequate equipment to fully
automate the payroll process is
lacking.
Recommendation
#17:
The City should invest in the purchase of a
folder/stuffer machine to reduce the time spent
on folding checks and paystubs and inserting
them into envelops for distribution.
Implementation of this recommendation will
not only reduce the time required by the
Payroll Coordinator but also the time spent by
other employees who perform similar duties.
A payroll software was purchased by previous staff and partially implemented; current staff is analyzing the best next steps related to this process as a whole. We are moving toward digital and email production of time cards. Implementing industry best practices.
Ongoing
Finding #12: Payroll employee(s) are not
consistently obtaining payrollrelated training to keep up with changing payroll-related laws,
rules, and regulations.
Recommendation
#18:
Payroll employees should be encouraged to
attend payroll-related training to remain
knowledgeable concerning payroll laws.
Implementation of this recommendation will
improve employee productivity through the
reduction of errors caused by lack of
knowledge regarding payroll matters. Another
benefit is the potential improvement in
confidence and morale of the employee due to
reduced frustration of feeling uninformed.
In December, 2022, staff attended the annual payroll training.
Staff is also enrolling in the Payroll support organization.
Ongoing
Finding #13: No written authorization was
located that authorized the City to
operate a decentralized purchasing
process.
Recommendation
#19:
As an additional check and balance, the City
should consider including a step in the
Accounts Payable process that contains a
sampling of vendors from each Accounts
Payable register to compare authorized
signatures, W9 information, and purchase
order reference, if applicable.
With the adoption of the Policies & Procedures in November 2022, staff is trained and training refreshers are being scheduled, to follow an internal process and submit appropriate supporting documentation to Finance for review and approval.
Various signaturess are required across the agency based on authorization levels.
Completed 2022
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #14: The procurement and payment
approval process is manual,
requiring pieces of paper to be
routed throughout the City, and
they are frequently lost or
misplaced, requiring extra time to
process.
Recommendation
#20:
Cross-training, external training, and increased
automation is also needed in the Accounts
Payable function to improve productivity and
morale.
The accounts payable function is technically advanced and automated. The payment process has been updated and
digitized.
Cross training remains
to be the only issue; in
progress
Finding #15: City staff lack the knowledge of
what capabilities the Springbrook
financial system has to help
improve productivity.
Recommendation
#21:
A policy should be developed to encourage
Accounts Payable staff to ask questions if they
believe a direction from the Finance Director
is contrary to City policy as they know it. This
policy should include language that protects
staff if they refuse to process something that
they know is against policy.
Policies & Procedures have been adopted and implemented that define a process. We have hired a Deputy Finance Director/ Controller, and we implement a complete internal process with checks and balances.
In process -- 2023
Finding #16: There is no signature authorization
log with formal validation of the
authorized signatures that could be
cross- checked to help identify
unauthorized payment requests.
Recommendation
#22:
One way to minimize the issue of omitting the
creation of a 1099 erroneously is to run an
Accounts Payable payment report by vendor
and compare to the 1099 report generated by
the financial system.
Implemented. It is standard practice to provide 1099 vendors a W-9 immediately with PO. Vendors must provide a signed W-9 to complete the request to facilitate processing and payment.
Completed- 2021/22
Finding #19: Per Accounts Payable staff, the
direction of the Finance Director is
not questioned, even if staff knows
that the direction is a violation of
policy.
No longer applicable. Removed
Finding #20: There is not a process in place for
double-checking 1099 production to
ensure all required 1099s are
produced.
1099's are reviewed by Deputy Finance Director/ Controller Completed 2022 Finding #21: There is no formal written
purchasing card policy.
Completed Revised in
2022
Finding #22: Staff are using an outdated business
license system which prohibits the
provision of the most efficient
service to businesses.
Recommendation
#24:
City should update to the new HDL system
and contract with HDL to use its remote
business licensing program permanently. This
will significantly reduce the workload of the
two Senior Account Clerks, allowing the
positions to be repurposed or eliminated to
generate funding for other positions discussed
in the restructuring recommendations in this
report.
In effect. Completed 2021/22
Finding #23: The City does not have business
licensing inspectors assigned to the
Finance Department and relies on
the fire inspection process to
identify unlicensed businesses.
Recommendation
#25:
The City should contract with a company such
as HDL or MuniServices to provide a business
canvassing program to detect unlicensed
businesses. The benefits of this
recommendation are the identification of
unlicensed business which are receiving an
unfair advantage over compliant businesses,
an increase in City revenue, and an increase in
the accuracy of the business database.
City Manager and Finance staff have been working with HDL Account Manager and representatives to improve upon the user experience, analytics, customer service provided through this contract. BL and FOG permit compliance is currently under review.
Ongoing
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #24: The City’s business licensing
ordinance, although not unique, is
overly complicated for business
licensing calculation.
Recommendation
#26:
The business license ordinance should be
reviewed and revised to reduce complexities
of business license fee calculation and
business categorization. This will benefit the
City by potentially allowing businesses to
calculate their fees themselves to speed up
receipt of payment and reduce administration
time.
To be reviewed with HDL In Process
Finding #25: There is no formal automated
accounts receivable process.
Recommendation
#27:
Development of a formal automated accounts
receivable process should be completed. The
process should contain an authorization form
(billing advice) that must be approved before a
bill is generated. Also, the process should
include an approval procedure in the Finance
Department to minimize erroneous or
fraudulent billings. Additionally, the accounts
receivable process should be automated using
the current accounts receivable module in the
Springbrook financial system, if available, or
some other automated system. The City should
also contract with an external collection
agency to assist in collection of seriously
delinquent receivables.
This recommendation will formalize the
accounts receivable system and improve
timeliness of revenue recognition and
minimize billing errors.
The Management Analyst reviews the billing registers from Muni Billing for correctness; staff will review Springbrook additional modules for automation capabilities.
Completed 2021/22
Finding #26: No evidence was found of a formal
month-end or quarter- end
accounting period closing in recent
fiscal years.
Recommendation
#28:
Reestablish a formal process for accounting
period closing on at least a monthly basis. This
recommendation will help gauge where
operations are heading and allow for the
development of strategies to address issues
before the end of the fiscal year. It will also
provide a consistent tool to help with
operational projections.
Staff is working toward implementing regular month-end
accounting close out and implementing best practices.
In Progress
Finding #27: The City does not have a formal
written debt collection policy.
Recommendation
#29:
A formal debt collection policy should be
developed. The policy should include the
internal steps the City will take before
delinquency is sent to a collection agency,
which charges a fee. Also, the City should
enforce the contract requirement that the
collection agency submit monthly activity
reports to the City so that the collection
agency effectiveness can be monitored.
See policies and procedures - pages 24 to 25. Completed 2022 13 - 116
CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Finding #28: Monthly bank reconciliations have
been consistently behind for the
past three fiscal years. Although
this fact has been commented on in
management letters for the past
fiscal years’ audits, the
management letters and audits were
not made available by the Finance
Director or the auditors to the City
Manager’s Office or the City
Council prior to being included on
the City’s website.
Recommendation
#30:
As a policy, final audits should be reviewed by
the City Manager and presented to the City
Council. Also, the City Council should be
presented with responses and a plan to address
the management letter comments of the audit.
This will ensure that the City is aware of
potential issues and current finances, which
will allow the City to make more informed
decisions The City should review its current
contract with the external auditor to ensure
that the information of the audit is
disseminated correctly.
This is standard practice, and we are on track to completing the FY 2022 ACFR before end of January 2023, 4 1/2 months
earlier than last year. ACFR will be presenting to City Council mid-February.
Completed 2022/23
Finding #29: The City does not have a formal
cash receipting/handling policy.
Recommendation
#31:
A formal cash receipting/handling policy
needs to be developed. The policy should
include procedures that all City departments
must follow if cash is handled and the way
cash shortages/overages and petty cash are
managed. Numerous municipal finance
organizations, such as the GFOA and CSMFO,
have sample policies which the City could
adopt.
In Policy and Procedures Manual. Completed. 2022
Finding #30: The City does not prepare a cash
flow analysis on an on- going basis.
Recommendation
#32:
A cash flow analysis should be prepared
monthly to assist in maximizing investment
return and to ensure liquidity.
Included in monthly Investment Report. Completed. 2021
Finding #31: Staff leaves the safe open during
the day due to a faulty safe
combination mechanism.
Recommendation
#33:
The City should invest in repairing the safe in
the Finance Department vault room. This will
allow the safe to be closed and locked when
not in use during the day and increase cash
security.
Now in Finance office. Always locked and closed. Completed. 2021 Finding #32: The City does not have a formal
petty cash policy that is enforced.
**** See Recommendation #31 Petty cash facilitation is minor; the petty cash policy is enforced. Audits are completed periodically by Management Analyst.
Completed
Finding #33: Athens contract language for refuse
calculation and remittance is vague.
Recommendation
#34:
Amend the Athens contract language to clearly
state how payments due to the City will be
calculated and remitted.
The City is in the midst of negotiating with Athens and currently reviewing contract terms.
In Progress
Recommendation
#35:
Consider placing a kiosk in the lobby through
which customers can perform simple
transactions instead of waiting in line. This
would provide some relief to staff and allow
them to work on other back- logged areas.
More than 56% of business is completed online/digitally; FD staff feels there is no need for a kiosk when so many
transactions are now done online.
N/A
Finding #34: The investment policy meets GFOA
best practice.
Recommendation
#36:
Review and revise applicable
policies/procedures to ensure that they are in
compliance with the City’s investment policy.
Updated Policy submitted to Council November 2022. Completed 2022 Recommendation
#37:
City should develop a formal cash flow
analysis process to ensure that investment of
idle cash is maximized.
Completed
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Recommendation
#38:
The filming function should remain in the
Finance Department unless the FTE is
replaced in the Finance Department. Although
this arrangement is unusual, the backup
responsibilities managed by the FTE including
phones, counter work, and other coverage
duties is very helpful in addressing operational
and customer service needs. However, the title
of Film Coordinator should be change to
Management Assistant to incorporate the other
duties being performed in the Finance
Department.
Staff remains in the Community Development Departments and acts as an inter-departments liaison.
Removed- not
recommended
Recommendation
#39:
Update the City’s Master Fee Schedule for all
fees, including filming permit fees to ensure
that the City is charging appropriately for all
applicable services.
Will be included in FY 2022-24 budget process. In process.
Finding #35: The City does not have a process
for departments to develop goals
and objectives to support the City’s
mission statement and core values.
Recommendation
#40:
Develop a process that requires departments to
develop goals and objectives that support the
City’s mission statement and core values. The
will help the Finance Department and other
departments demonstrate their individual plan
to meet the City’s direction.
City Council adopted a five-year strategic plan in December 2021 that is over 50% completed. As part of the FY 2-22-23 budget process, City Manager's Staff worked with each
Department to develop Key Performance Indicators (KPI's) that were reviewed and refined by City Council; the qualitative and quantitative data will be presented as part of the 2023-24 budget process.
Completed 2021/22
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Recommendation
#41:
The City should consider restructuring the
divisions and some of the positions in the
Finance Department. The following is a list of
suggested division and position restructures.
Implementation of this recommendation will
bring the City of South Pasadena in-line with
comparable cities, which could help in
recruitment and internal cross-training.
41.1 Change Assistant Finance Director
position to Fiscal Services Manager. The
duties would be pretty much the same as those
in the current job description with the
additional of contract monitoring on a
Citywide basis to help adherence to
contracting policies.
41.2 Change unique positions such as Film
Liaison and Payroll Coordinator to more
generally title positions where the duties can
be customized as needed. An example would
be to identify Account Technicians in a series
(i.e., Account Technician I, Account
Technician II, etc.). The current Account
Technician handling accounts payable would
also be included in this Account Technician
series. This would assist in recruitment and
encourage cross- training and sharing of ideas
between like positions.
41.3 If the City decides to contract with HDL
to permanently administer the business license
program approximately 50 percent of the
workload for each of the Senior Account Clerk
positions would be eliminated. The City
should consider eliminating the Senior
Account Clerk positions and creating position
of Customer Service Representatives. Duties
would include primary counter support and
administration support of the contracted
billing functions; including water and sewer,
refuse, cash receipting. The savings from the
elimination of two Senior Account Clerks and
the creation of a Customer Services
Representative could pay for the majority of
an Accountant position to help maintain up to
date bank reconciliations journal vouchers,
month-end, quarter-end, and year-end general
ledger closing procedures, the CAFR, etc. to
ensure that the other departments and City
Council have current and accurate financial
information on which to base decisions.
41.4 Since there are currently other
Management Assistants within the City and
the job descriptions contain clerical and
counter-related duties, it is recommended that
this position remain as is.
The division restructure would consist of the
following: Administration: Finance Director,
Fil SiMMt
The City Manager has hired a Deputy Finance
Director/Controller, reclassified two Management Assistants to Management Analysts, and plans to bump a part-time
Management Assistant to full-time. In working with department leadership, we have identified and provided temporary staffing to provide for capacity in addressing major and special projects and priorities in a timely manner, as well as to provide capacity during recruitment efforts.
A Finance Department
Assessment/ Current
Status Update will be
presented to City
Council in midFebruary, and a
discussion about the
current org chart and
staffing levels will be
included.
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CITY OF SOUTH PASADENA - CITYGATE ASSESSMENT REVIEW & STATUS UPDATE- JANUARY 2023 Findings Finding Description Recommendations Recommendation Description Response Status Recommendation
#42:
Create a position within the City Manager’s
office that would oversee special Citywide
operational improvement projects. This would
benefit the City by providing resources that
could be dedicated to various special projects
as necessary to improve Citywide
organizational effectiveness. This position
could also assist the Finance Department with
periodic finance-related projects and help to
monitor Departmental adherence to the City’s
financial policies.
Potential titles for this position include
Organizational Effectiveness Manager or
Operational Improvement Manager. The
position should be at a City management team
level to interact with department heads as
necessary.
A Deputy City Manager has been hired, and worked with the Finance Department as well as all departments agencywide to provide organizational oversight and management.
Completed 2021/22
Finding #36: An extensive amount of
information addressing policies and
procedures are included in the
Finance Department file on the
financial system which could be
used as a basis to address current
operational issues. The information,
however, is in various forms and
locations and in some cases in a
format not currently used.
Recommendation
#43:
Given the current staffing level and workload,
the City should hire a third party to develop a
comprehensive policies and procedures
accounting manual. This will provide a solid
basis from which to minimize operational
inefficiencies, enhance internal control, and
reduce confusion throughout the City.
Completed. N/A
Recommendation
#44:
An external team-building consultant should
be hired by the City once the new Finance
Director is hired to help identify and address
issues and expectations in advance and
develop action plans to help maximize the
morale and productivity of the Department.
Completed. N/A
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ATTACHMENT 3
2020 Claro Report
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THIS PAGE
INTENTIONALLY
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Privileged & Confidential
Protected by Attorney Work Product
1 Date: September 14, 2020
To: Teresa Highsmith - Colantuano, Highsmith, & Whatley, PC on behalf of the City of South Pasadena
From: The Claro Group
RE: Accounts Payable and Vendor Analysis – Summary Report Purpose
The City of South Pasadena (“CoSP”) retained The Claro Group (“Claro”) in August 2018 to review and identify accounting records related to a potential misappropriation of monies or fraudulent activity. Claro identified transactions and/or vendors for further investigation from data provided by CoSP. Claro then informed CoSP of the transactions and vendors identified through the processes described below. CoSP provided final review of the transactions and vendors described herein.
Data & Method
I. Source Data
Claro received a SQL database from CoSP’s Springbrook software system (“Springbrook Database”) containing 743 separate data tables totaling over 22 million individual lines of data. Based on discussions with CoSP, Claro analyzed the following three tables:
• ap_check – list of all outgoing checks from CoSP from July 2003 to August 2018 • ap_vendor – details for all CoSP vendors
• cr_receipt – list of all cash receipts from July 2003 to August 2018.
The three tables contained records as far back as 2003; however, CoSP instructed Claro to focus on the 2012-2018 period.
II. Data Analysis and Results
a. Phase I Analyses Identifying Vendors and Transactions for Additional Review Based on discussions with CoSP, the first phase of Claro’s investigation consisted of nine separate analyses on CoSP’s Accounts Payable. The nine analyses were as follows:
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Privileged & Confidential Communication
Prepared at the Request of Counsel 2
1. Questionable Vendors
This review developed a list of vendors (with total amount paid lifetime) that have PO boxes as their stated address. Fictitious vendors are more likely to use PO boxes as an address.
Claro identified 112 vendors with total payments exceeding $10,000 that also had a PO Box as their stated address in the Springbrook Database. See Exhibit B for a list of these vendors.
CoSP reviewed these vendors and did not identify any fictitious vendors.
2. Benford’s Law
Claro performed an analysis of Accounts Payable Checks from 2012-2018 by performing Benford's Law. Benford’s Law gives a prediction on the frequency of the leading digit in a data set to identify potentially fraudulent entries. Per the Journal of Accountancy, “Benford's Law maintains that the numeral 1 will be the leading digit in a genuine data set of numbers
30.1% of the time; the numeral 2 will be the leading digit 17.6% of the time; and each subsequent numeral, 3 through 9, will be the leading digit with decreasing frequency.”1 By analyzing the distribution of payments to vendors in the Springbrook Database to the expected distribution per Benford’s Law, one can potentially identify any fictitious or falsified entries.
The distribution and frequency of CoSP’s outgoing check amounts were in line with the expected distribution per Benford’s Law. See Table 1 for the results of Benford’s Law on CoSP’s outgoing payments. The full results of Claro’s Benford’s Law analysis is attached hereto as Exhibit C.
TABLE 1
[Redacted]
3. Round Dollar Amounts
This test identifies vendors with significant round dollar payments and their frequency. Claro identified all vendors receiving round dollar amounts and their frequency and provided the list to CoSP. Claro highlighted the top 20 vendors as well as certain other vendors based on a subjective review for suggested CoSP review. CoSP reviewed the list and deemed each vendor to be properly recorded. See Table 2A and Table 2B for the top 20 vendors receiving round dollar amounts and their frequency from 2012 – 2018 as well as the additional vendors highlighted on the list to CoSP, respectively.
1 Journal of Accountancy. Using Excel and Benford’s Law to Detect Fraud. April 1, 2017. https://www.journalofaccountancy.com/issues/2017/apr/excel-and-benfords-law-to-detect-fraud.html 13 - 124
Privileged & Confidential Communication
Prepared at the Request of Counsel 3
TABLE 2A TABLE 2B
4. Payments to PERS
Claro summarized all historical payments made to the California Pension Fund (PERS). Per discussions with CoSP, payments to PERS on behalf of certain individuals may have been an area susceptible to misuse.
Claro reviewed all payments made to PERS from 2003 to 2017 to identify any questionable payments. Claro identified two questionable payments to PERS in April 2016 and July 2016 totaling $94,848 and $1,378,201, respectively. CoSP reviewed these two transactions and deemed them appropriate.
5. Payments by Year
Claro summarized all payments (by amount and # checks) by year to each vendor from 2012- 2018. This analysis was used for comparison purposes to identify anomalies from year to year. After reviewing with CoSP, no vendor warranted further investigation based on this analysis.
6. Trend Analysis
Claro summarized the year over year increases in amount/frequency of checks from 2012- 2018 by vendor. This analysis is used for comparison purposes to identify anomalies from year to year. After reviewing with CoSP, no vendor warranted further investigation based on this analysis.
Top 20 Vendors Frequency Vendor Name Year Amount Frequency CA Franchise Tax Board 83 City of Pasadena 2013 100 $ 1 Mike Roos & Company 69 City of Pasadena 2014 5,000 $ 1
CA Maintenance & Environmental 57 City of Pasadena 2014 3,000 $ 1 Karbelnig - Dr. Alan 46 City of Pasadena 2015 3,000 $ 1 CoreLogic Information Solutions, Inc. 35 City of Pasadena 2016 15,000 $ 1 Prothero - Dr. Donald R. 33 City of Pasadena 2017 26,900 $ 1 L.A.C. Sheriff's Dept. 31 City of Pasadena 2017 9,000 $ 1 S.P.Chamber of Commerce 31 City of South Pasadena 2012 2,500 $ 2 Petty Cash 21 City of South Pasadena 2014 600 $ 1
Sams - David A. 18 City of South Pasadena 2018 25,000 $ 1 Tumpak - John 18 HDL Software, LLC 2018 10,000 $ 1
Donovan Brothers Golf LLC 17 HDL Software, LLC 2018 7,000 $ 1 McIntosh - Deborah 17 Margrave - Diane 2014 36,000 $ 1
Pierce - Danielle 17 So. CA Edison 2015 10,000 $ 1
Pitney Bowes Reserve Account 17 Valley Construction Mgmt 2015 1,800 $ 1 Studio Spectrum 16 Valley Construction Mgmt 2016 4,200 $ 1 AKD Consulting 15 Valley Construction Mgmt 2017 28,200 $ 1 High Point Strategies LLC 15
Lem - Nancy 15
MedCycle Systems 14
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Prepared at the Request of Counsel 4
7. Variance From Average
Claro summarized variances by year for amounts paid to vendors from their historical annual average (2012-2017). This analysis is used for comparison purposes to identify anomalies from year to year. After reviewing with CoSP, no vendor warranted further investigation based on this analysis.
8. New Vendors
Claro identified vendors that first received payments in 2018; these vendors were not previously paid from 2012-2017. Per discussions with CoSP, CoSP consistently utilized the same vendors for tasks therefore any new vendors should be reviewed.
Claro identified 22 new vendors in 2018 that CoSP paid over $10,000. Table 3 presents a list of these vendors. CoSP reviewed this list and did not identify any fictitious vendors.
TABLE 3
9. Vendors with Significant Increase in Payments
Claro identified vendors with a significant increase in payments/amount from their historical averages from 2012-2017 to identify potential abnormal invoice activity. Fraudulent activity and magnitude tends to increase as time progresses.
VENDOR TOTAL AMOUNT 2018 # PAYMENTS
American Asphalt South Inc. $ 267,250 2
RKA Consulting Group $ 165,936 6
RC Foster Corp. $ 145,778 1
Intercare Holdings Insurance Svcs $ 63,620 7
Citygate Associates LLC $ 61,921 4
FFBH Motors $ 39,319 1
Accountemps $ 32,423 7
Long Beach BMW Motorcycles $ 30,892 4
TNVC Inc. $ 24,750 3
Katz & Associates Inc. $ 22,887 2
Degenkolb Engineers $ 21,500 1
Matrix Consulting Group $ 21,367 2
Dave Volz Design $ 19,200 2
True North Research Inc. $ 18,000 1
Conceptual Site Furnishings Inc. $ 16,816 1
Sunbelt Inflatable Tents $ 16,263 2
Keyser Marston Associates Inc $ 14,560 1
Pacific Parking Systems Inc. $ 12,997 1
Water Quality & Treatment Solutions $ 12,755 1
Athens Services $ 12,250 4
Minagar & Associates Inc. $ 11,364 1
Emerson & Associates $ 10,000 2
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Privileged & Confidential Communication
Prepared at the Request of Counsel 5
Claro identified 31 vendors where total payments in a single year were significantly higher than their average annual amount paid to the same vendor from 2012 through 2017.2 CoSP reviewed these vendors and ultimately deemed each vendor’s respective activity to be appropriate and reasonable. See Table 4 for a breakdown of the 31 vendors.
TABLE 4
2 A significant increase is deemed to be over 150% increase from their 2012-2017 annual average.
Vendor Year
Total Amount
Paid (In Year)
Yearly
Average
('12-'17)
Amount of
Increase
From Avg
('12-'17)
% Inc
Amtech Elevator Services 2013 45,900 $ $ 11,889 $ 34,011 286.06% AT&T 2017 44,149 $ $ 13,154 $ 30,995 235.63%
Aztlan Athletics 2016 92,532 $ $ 22,866 $ 69,666 304.67% CalPERS 2016 1,479,369 $ $ 494,840 $ 984,529 198.96%
City of South Pasadena 2018 54,652 $ $ 1,932 $ 52,720 2728.90% Control Automation Design Inc 2016 74,258 $ $ 24,773 $ 49,485 199.75% Core & Main LP 2018 51,329 $ $ 413 $ 50,916 12336.98%
County of Los Angeles 2013 955,272 $ $ 178,604 $ 776,668 434.86% D & R Office Works, Inc. 2018 38,421 $ $ 2,157 $ 36,264 1681.10% Dept. of General Services 2018 25,805 $ $ 3,587 $ 22,218 619.45% Emergency Vehicle Group Inc. 2016 250,465 $ $ 50,624 $ 199,841 394.76% Envicom Corp. 2018 31,339 $ $ 10,965 $ 20,374 185.80%
Flex Advantage 2013 40,492 $ $ 15,805 $ 24,687 156.20%
Forrey - Sandra 2018 21,250 $ $ 254 $ 20,996 8268.12%
Game Time 2015 145,510 $ $ 55,023 $ 90,487 164.45%
General Pump Company 2016 248,785 $ $ 85,084 $ 163,701 192.40% InfoSend, Inc. 2012 37,629 $ $ 14,586 $ 23,043 157.98%
Judge Netting 2018 115,840 $ $ 46,080 $ 69,760 151.39%
L.A.C. Registrar-Recorder 2012 75,060 $ $ 13,735 $ 61,325 446.51% L.N. Curtis & Sons 2017 37,108 $ $ 10,164 $ 26,944 265.08% Main San Gabriel Basin Waterma 2017 921,324 $ $ 309,550 $ 611,774 197.63% Motorola 2012 332,452 $ $ 121,311 $ 211,141 174.05%
Nelson Nygaard Consult. Assoc. 2015 95,815 $ $ 24,295 $ 71,520 294.38% Performance Pipeline Technologies 2013 88,597 $ $ 22,754 $ 65,842 289.36% Quinn Company 2018 146,871 $ $ 7,910 $ 138,960 1756.68% RHA Landscape Architects-Planners 2013 117,248 $ $ 34,215 $ 83,032 242.68% Sully-Miller Contracting Co. 2018 1,665,316 $ $ 584,997 $ 1,080,319 184.67% Union Bank 2012 630,221 $ $ 136,798 $ 493,422 360.69%
Upper S.G.Mun. Water Dist. 2014 246,469 $ $ 96,412 $ 150,057 155.64% Upper S.G.Mun. Water Dist. 2018 1,237,279 $ $ 96,412 $ 1,140,867 1183.32% Zoll Medical Copr. GPO 2015 73,590 $ $ 19,270 $ 54,321 281.89% 13 - 127
Privileged & Confidential Communication
Prepared at the Request of Counsel 6
Claro provided CoSP with an excel file outlining any transactions or vendors identified during these nine analyses. CoSP independently reviewed all transactions and vendors identified by Claro and cleared all transactions and vendors as appropriate.
b. Phase II Analyses Identifying Vendors and Transactions for Additional Review After completing the Phase I tasks, Claro proposed six additional analyses on Accounts Payable/Vendors to CoSP. CoSP agreed that these additional analyses would be beneficial and requested Claro perform the following six analyses:
10. AP - Invoices Just Below Approval Amounts
Claro summarized all payments between $8,000-$10,000 by vendor and identified those that may require additional review. CoSP’s approval threshold is $10,000 therefore significant activity just below the required approval threshold might signify a problem transaction.
A summary of all vendors and transactions within various dollar ranges of the $10,000 approval list is attached hereto as Exhibit D. Refer to Table 5 below for a brief summary of specifically identified vendors that appear questionable in nature because either over 50% of total payments were within $1,000 of the threshold or Claro could not locate a reputable website for the vendor. CoSP reviewed these vendors and ultimately deemed them reasonable and appropriate.
TABLE 5
[Redacted]
11. AP - Invoices Just Below Approval Amounts All Transactions Claro listed all transactions between $8,000 and $10,000. A full list of these transactions is attached hereto as Exhibit E. A summary of select vendors with transactions within $250 of the approval threshold is presented below in Table 6. CoSP reviewed these vendors and ultimately deemed them reasonable and appropriate.
TABLE 6
[Redacted]
12. AP - Duplicate Payments
Claro identified duplicate payments made from 2012-2017 based on payments with the same vendor, same invoice number, same invoice date, and same invoice amount. A common fraud technique is to submit duplicate invoices and divert payment on one of the invoices to a separate account. Any internal review may neglect/approve the transaction because the details of the transaction are accurate and known.
13 - 128
Privileged & Confidential Communication
Prepared at the Request of Counsel 7
Claro identified 32 instances of potential duplicate payments over $1,000. These payments are attached hereto as Exhibit F. CoSP reviewed these payments and ultimately deemed them reasonable and appropriate. A brief summary of the potential duplicate payments over $10,000 is presented below in Table 7.
TABLE 7
13. AP - Multiple Payments to Same Vendor on Same Day
Claro summarized all instances where CoSP made multiple payments on the same day to the same vendor but for different amounts. This test is used to identify instances where a transaction is potentially split into multiple payments in order to avoid triggering the $10,000 approval threshold.
Claro identified one instance of two payments each separately under the $10,000 approval threshold that were paid on the same day, but when aggregated total above the $10,000 approval threshold. CoSP reviewed these payments and ultimately deemed them reasonable and appropriate. Table 8 presents these two payments.
TABLE 8
Vendor ID Vendor Name Check Date Check Amount Check #
0027557246 Wells Fargo Bank 9/11/2014 2,192,114.72 $ 100 0027557246 Wells Fargo Bank 9/11/2014 2,192,114.72 185120 0027550339 E.C.Construction 11/14/2008 308,884.66 115130 0027550339 E.C.Construction 11/14/2008 308,884.66 155130 0027554521 Pers Retirement 8/16/2012 98,144.81 174497
0027554521 Pers Retirement 8/16/2012 98,144.81 174510
0027550164 DMR Team 11/14/2008 36,550.00 115129
0027550164 DMR Team 11/14/2008 36,550.00 155129
0027552706 L.A. Superior Court 3/25/2010 20,000.00 162211 0027552706 L.A. Superior Court 3/25/2010 20,000.00 162212 0027556894 U.S. Bank 9/16/2009 15,647.20 159592
0027556894 U.S. Bank 9/16/2009 15,647.20 159563
0027548976 E. D. D. 7/31/2003 13,983.68 129141
0027548976 E. D. D. 7/31/2003 13,983.68 129123
0027555922 So. CA Edison Co. 8/16/2012 13,510.47 174502 0027555922 So. CA Edison Co. 8/16/2012 13,510.47 174515 Vendor Name Check Date Check
Amount
Check
Number
Liebert Cassidy Whitmore 8/20/2015 4,755.60 189814
Liebert Cassidy Whitmore 8/20/2015 7,724.50 189786
13 - 129
Privileged & Confidential Communication
Prepared at the Request of Counsel 8
14. AP - Multiple Payments to Same Vendor for Same Amount but on Different Date Claro identified instances where CoSP made multiple payments to the same vendor for the same amount but on different dates. This test is to identify instances where a fraudulent transaction is posed as a real transaction in order to bypass internal reviews.
Claro identified 22 payments made to the same vendor for the same amount but on different dates. CoSP reviewed these payments and ultimately deemed them reasonable and appropriate. Table 9 below summarizes these 22 payments.
TABLE 9
15. Credits in the Cash Receipts Journal
Claro reviewed all credits (negatives) in the cash receipts journal. This test is to identify potentially fraudulent refunds or outgoing cash transactions.
Claro identified seven questionable entries in the cash receipts journal. These entries contained miscellaneous description fields and user identification. CoSP reviewed these payments and ultimately deemed them reasonable and appropriate. Table 10 presents these seven transactions.
Vendor Name Check Date Check Amount Check Number
Judge Netting 11/15/2017 46,080.00 $ 200670
Judge Netting 3/15/2018 46,080.00 202207
99 Pasadena Ave. LLC 11/5/2009 40,000.00 160334
99 Pasadena Ave. LLC 11/12/2009 40,000.00 160347
DMR Team 1/25/2006 30,038.50 141463
DMR Team 2/1/2006 30,038.50 141651
Raftelis Financial Consult.Svcs. Inc. 3/31/2011 29,568.84 167430 Raftelis Financial Consult.Svcs. Inc. 4/6/2011 29,568.84 167372 End2End, inc. 1/3/2007 28,785.62 146066
End2End, inc. 7/18/2007 28,785.62 148600
LandCare USA LLC 6/28/2018 25,025.63 203373
LandCare USA LLC 6/21/2018 25,025.63 203293
Intercare Holdings Insurance Svcs 5/23/2018 25,000.00 202942 Intercare Holdings Insurance Svcs 6/1/2018 25,000.00 203080 Osz Technologies 1/25/2006 19,499.93 141525
Osz Technologies 2/1/2006 19,499.93 141712
E. D. D. 4/12/2012 19,301.64 172586
E. D. D. 4/18/2012 19,301.64 172563
Dave Volz Design 4/5/2018 9,600.00 202329
Dave Volz Design 5/2/2018 9,600.00 202613
OCLC Inc. 1/21/2004 9,000.00 131229
OCLC Inc. 1/5/2005 9,000.00 136082
13 - 130
Privileged & Confidential Communication
Prepared at the Request of Counsel 9
TABLE 10
In addition to the fifteen tests outlined above, Claro also used professional skepticism and judgment on specific vendor names that appeared to be questionable in nature. A common fraud technique is to set-up fictitious vendors with names similar to real companies but slightly different.3 A quick review would not identify the misspelling or fictitious vendor. Claro discussed any questionable vendor names with CoSP and CoSP did not identify any fictitious vendors.
Claro provided CoSP with an excel file outlining any transactions and vendors identified during these additional six analyses. CoSP independently reviewed all transactions and vendors identified by Claro and cleared all transactions and vendors as appropriate.
Based on CoSP’s further investigation of the vendors and transactions Claro identified, none of the transactions or vendors indicated the misappropriation of funds during the time-period in question.
Limitations
Claro did not review or verify any data, values, or assertions not explicitly addressed in this memo, and did not independently verify any information provided by the City of South Pasadena.
Based on instructions from CoSP, Claro’s investigation focuses on Accounts Payable and Vendors.
This Memo was prepared by Claro for informational purposes only and should not be construed as accounting, legal, tax, investment, financial, or other advice. 3 For example, a real vendor may be ABC Corporation. A fictitious vendor “ABC Company Inc.” may be set-up and any internal review would assume it was the real vendor and not flag for additional review. Intentional misspellings is also a technique.
Receipt No. Month Year Date Description Amount User
398076 12 2017 12/21/2017 Miscellaneous $ (145,589) mfestejo 389963 12 2016 12/21/2016 Miscellaneous $ (133,186) jmendez 382468 12 2015 12/21/2015 Miscellaneous $ (128,064) plieu 367329 12 2013 12/23/2013 Miscellaneous $ (125,260) mfestejo 375088 12 2014 12/22/2014 SB2557 ADMIN FEE $ (123,771) PLIEU 352020 12 2012 12/20/2012 Miscellaneous $ (123,229) coordina 352094 12 2012 12/21/2012 Miscellaneous $ (123,229) coordina 13 - 131
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ATTACHMENT 4
2022 Finance Ad Hoc Committee Report (with Staff
Report from August 17, 2022 City Council Agenda)
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JKLMN 13 - 164
City Council
Agenda Report
DATE: February 15, 2023
ITEM NO.
FROM: Armine Chaparyan, City Manager -r/3 �C'f:>,-A C..
PREPARED BY: John Downs, Interim Finance Director
Hsiulee Tran, Deputy Finance Director/Controller
Albert Trinh, Finance Manager
--
SUBJECT: Presentation of the City's Investment by Morgan Stanley and Western Asset Management
Recommendation
It is recommended that the City Council receive and file the presentation of the City's Investment by Morgan Stanley and Western Asset Management.
Background
Morgan Stanley and Western Asset Management provide the City the service to make trades in securities within the City's Investment Policy.
Analysis
Morgan Stanley and Western Asset Management have a deep understanding of the current financial market. Their decision on trading securities for the security complies to the City's Investment Policy in which they consider the three fundamental aspects:
Safety, Liquidity, and Yield, in their respective order.
Key Performance Indicators and Strategic Plan
This item is in line with the Finance Department's Key Performance Indicator. The relationship with Morgan Stanley and Western Asset Management allows staff to properly prepare the City's Monthly Investment Report.
Fiscal Impact
The investment management services provided by Morgan Stanley and Western Asset Management are budgeted for in 101-3010-3041-8170-000 for $28,000.
Commission Review and Recommendation
The Finance Commission received and file the presentation on November 30, 2022. 14 14 - 1
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INTENTIONALLY
LEFT BLANK
14 - 2