CITY COUNCIL A G E N D A
MONDAY, March 21, 2022
7:00 P.M. Regular Session
33 Church Street, Sutter Creek CA 95685
The Agenda can be found on the City’s Website: www.cityofsuttercreek.org
THE CITY OF SUTTER CREEK CITY COUNCIL MEETING WILL BE AVAILABLE VIA ZOOM AND IN PERSON.
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Meeting ID: 956 852 0224
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1. CLOSED SESSION- None.
7:00 P.M. 2. CALL TO ORDER AND ESTABLISH A QUORUM FOR REGULAR
MEETING
3. PLEDGE OF ALLEGIANCE TO THE FLAG
4. REPORT FROM CLOSED SESSION
5. PUBLIC FORUM
At this time, the public is permitted to address the City Council on items not appearing on the agenda. Comments may not exceed 5 minutes. In accordance with State Law, however, no action or discussion may take place on any item not appearing on the posted agenda. The City Council may respond to statements made or questions asked or may request Staff to report back at a future meeting on the matter. The exceptions under which the City Council may discuss and/or take action on items not appearing on the agenda are contained in Government Code §54954.2. Public comment on any item listed below shall be limited to five minutes, unless additional time is permitted by the Mayor/Council.
6. *
PRESENTATIONS
A. Basic Financial Statement and Memorandum of Internal Controls Recommendation: Hear presentation by Maze and Associates and accept the Report.
7. *
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INFORMATION/CORRESPONDENCE
A. Monthly Police Report
B. Monthly Public Works Report
C. Monthly Building, Planning and Code Enforcement Report D. Treasurer’s Reports
E. Monthly Administrative Services Report
F. Monthly Finance Department Report
8. MAYOR AND COUNCIL MEMBER REPORTS
This section is to provide Council members an opportunity to present updates on their activities and to request items be placed on future agendas.
9. CONSENT AGENDA
Items listed on the consent agenda are considered routine and may be enacted in one motion. Any item may be removed for discussion at the request of Council or the Public.
* A. City Council Minutes of March 7, 2022
Recommendation: By motion approve minutes as presented. * B. Warrants
Recommendation: By motion approve warrants as presented. * C. Reinstatement of Council Stipends
Recommendation:
1)Adopt Resolution 21-22-* reinstating Council member stipends. 2)Discuss how to proceed with use of Council discretionary stipend funds. * D. Notice of Exemption - Sink Hole at Boitano Parking Lot Recommendation: Approve the Notice of Exemption for the sinkhole repair. * E. Parcel Map #2902, 258/260 Gopher Flat Rd., Bradley Pearson and Ximena Ortiz (APN 040-220-039)
Recommendation: Adopt Resolution 21-22-* approving Parcel Map #2902 and accepting public utility easements for 258/260 Gopher Flat Rd.
* F. S.E.I.U SIDE LETTER AGREEMENT
Recommendation: Adopt Resolution 21-22-* authorizing the City Manager to sign a side letter agreement with the S.E.I.U. 1021 for the 20-21contract year.
* G. 2021 General Plan Annual Progress Report
Recommendation: Adopt Resolution 21-22-* accepting and
approving the General Plan 2021 Annual Progress Report.
10. ORDINANCES & PUBLIC HEARINGS
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A. Continue to April 18, 2022 -Public Hearing regarding the vacation of Prosperity Court -
Recommendation:
1) Continue public hearing from March 21,2022 and receive public input. 2) Adopt Resolution 21-22-*of the City Council of the City of Sutter Creek ordering the summary vacation of the street known as “Prosperity Court” pursuant to Streets and Highways code sections 8300 et seq.
B. Waive the second reading and enact Ordinance No. _____Enacting Article VI of Chapter 9.08 of the Sutter Creek Municipal Code concerning organic waste disposal.
11. ADMINISTRATIVE AGENDA
* A. Bryson Park Improvements
Recommendation: Provide staff direction on Bryson Park improvements.
12. CITY MANAGER’S REPORT
This section is an opportunity to provide Council members with a brief status update on staff activities. No action is expected to be taken by the Council.
13. ADJOURNMENT
The next regularly scheduled meeting is MONDAY, APRIL 4 THat 7:00 P.M
CITY OF SUTTER CREEK, CALIFORNIA
BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED
JUNE 30, 2021
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CITY OF SUTTER CREEK, CALIFORNIA
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents
INDEPENDENT AUDITOR’S REPORT ........................................................................................................ 1 MANAGEMENT’S DISCUSSION & ANALYSIS ......................................................................................... 3
BASIC FINANCIAL STATEMENTS
GOVERNMENT-WIDE FINANCIAL STATEMENTS:
Statement of Net Position .................................................................................................................. 12 Statement of Activities ....................................................................................................................... 13 FUND FINANCIAL STATEMENTS:
Governmental Funds:
Balance Sheet – Governmental Funds ............................................................................................... 14 Reconciliation of the Governmental Funds Balance Sheet to the Government-wide Statement of Net Position ................................................................................ 15 Statement of Revenues, Expenditures, and Changes in Fund Balances ............................................. 16 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Government- wide Statement of Activities ................................................. 17 Statement of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual (Budgetary Basis) – General Fund ............................................................... 18 Proprietary Fund:
Statement of Net Position – Proprietary Fund ................................................................................... 19 Statement of Revenues, Expenses and Changes in Net Position – Proprietary Fund ............................................................................................................................ 20 Statement of Cash Flows – Proprietary Fund .................................................................................... 21 Fiduciary Funds:
Statement of Net Position – Fiduciary Funds .................................................................................... 22 Statement of Changes in Net position – Fiduciary Funds .................................................................. 23 Notes to the Basic Financial Statements ................................................................................................... 25
CITY OF SUTTER CREEK, CALIFORNIA
Basic Financial Statements
For the Year Ended June 30, 2021
Table of Contents (Continued)
REQUIRED SUPPLEMENTARY INFORMATION
Cost-Sharing Multiple-Employer Defined Pension Plans:
Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date ................................................................................ 54 Schedule of Contributions .................................................................................................................. 56 Other Post-Employment Benefit Plan:
Schedule of Changes in the Total OPEB Liability and Related Ratios ............................................. 58 Schedule of Contributions .................................................................................................................. 59
SUPPLEMENTARY INFORMATION
Non-Major Governmental Funds:
Combining Balance Sheet – Non-major Governmental Funds ............................................................ 62 Combining Schedule of Revenues, Expenditures and Changes in Fund Balances – Non-major Governmental Funds ..................................................................................... 64 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual Gas Tax, Streets & Sidewalks Special Revenue Fund ...................................................................... 66 Custodial Funds:
Combining Statement of Fiduciary Net Position .................................................................................. 68 Combining Statement of Changes in Fiduciary Net Position ............................................................ 69 Review Draft 2/17/2022 3:14 PM
INDEPENDENT AUDITOR’S REPORT
To the Honorable Members of the City Council
City of Sutter Creek, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Sutter Creek, California (City), as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the Table of Contents.
Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the City’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of June 30, 2021, and the respective changes in financial position and, where applicable, cash flows thereof and the respective budgetary comparisons listed in the Table of Contents as part of the basic financial statements for the year then ended in accordance with accounting principles generally accepted in the United States of America.
1 Emphasis of Matters
Change in Accounting Principle
Management adopted the provisions of the Governmental Accounting Standards Board Statement No. 84 – Fiduciary Activities, which became effective during the fiscal year ended June 30, 2021 and required the restatements of Fiduciary net position as discussed in Note 1L to the financial statements. In addition, the Statement established the new fund type, Custodial Funds, and eliminated the fund type of Agency Funds.
Prior Period Adjustment
As discussed in Note 7, during fiscal year ended June 30, 2021, management determined that accounts payable recorded in previous fiscal years were not properly reversed as of June 30, 2020. Therefore, management recorded a prior period adjustment, resulting in an increase of beginning net position and fund balance, in the Governmental Activities and General Fund, respectively, in the amount of $278,840.
The emphasis of these matters do not constitute a modification to our opinions.
Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the Management’s Discussion and Analysis and other required supplementary information as listed in the Table of Contents be presented to supplement the basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the City’s basic financial statements. The Supplementary Information listed in the Table of Contents are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The Supplementary Information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplemental Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Pleasant Hill, California
March 7, 2022
2 MANAGEMENT’S DISCUSSION AND ANALYSIS
This discussion and analysis of the City of Sutter Creek (City) financial performance provides an overview of the City’s financial activities for the fiscal year ended June 30, 2021. Please read in conjunction with the accompanying financial statements and related notes, which follow this section.
Financial Highlights:
The total assets and deferred outflows of resources of the City exceeded its total liabilities and deferred inflows of resources of June 30, 2021 by $18,892,260, which represents the total net position. Of this amount, $18,094,803 is the net investment in capital assets, $492,029 is restricted for other City projects and $305,428 is unrestricted.
The City’s net position increased by $1,019,477 for year ended June 30, 2021, compared to Fiscal year end 2020.
General Fund revenue exceeded General Fund expenses by $235,717, City’s General Fund revenue totaled $2,304,302 and General Fund expense totaled $2,068,585 for fiscal year 2021.
Overview of the Financial Statements:
This discussion and analysis are an introduction to the City’s basic financial statements that are comprised of three components: 1) Government-Wide Financial Statements, 2) Fund Financial Statements, and 3) Notes to Basic Financial Statements. This report also contains other supplementary information in addition to the basic financial statements for further information and analysis. The government-wide and the fund financial statements present two different views of the City:
The first two statements are government-wide financial statements that provide both short-term and long-term information about the City’s overall financial status. The remaining statements are fund financial statements that focus on individual parts of the City’s financial information, reporting these operations in more detail than the government-wide financial statements.
The governmental funds statements and the agency funds statements tell how basic services such as operations, administration, and restricted funds were financed in the short-term as well as what remains for future spending
The basic financial statements also include notes that explain some of the information in the statements and provide more detailed data analysis. To assist the reader in understanding the differences between them, a brief discussion of each follows, including the relationship of these statements to each other and the significant differences in the information they provide.
Government-Wide Financial Statements:
The government-wide financial statements report information about the City as a whole, providing readers with a broad overview of the City’s finances. These statements include all assets and liabilities of the City using the accrual basis of accounting, which is similar to the accounting method used by most private sector companies. All of the current year’s revenues and expenses are therefore taken into account, regardless of when cash is received or paid.
3 The first of the government-wide statements is the Statement of Net Position. The Statement of Net Position reports the difference between the City’s total assets and total liabilities and includes all the City’s capital assets and all its long-term debt. Over time, increases or decreases in net assets may serve as one indicator of whether the City’s financial position is improving or deteriorating.
Although the Statement of Net Position reports a total net position of $18.9 million, the City has restrictions over the use of these funds. The investment inland, buildings, and equipment (capital assets, net of related debt) is necessary for the successful operation of the City. Governmental laws segregate funds and place restrictions on spending. This should be considered when reviewing the report.
The second of the government-wide financial statements is the Statement of Activities. This statement shows the result of operations that caused net position to change from the prior year to the amount reported on the Statement of Net Position as of June 30, 2021. All changes of net assets are reported as soon as the underlying event giving rise to the change occurs. Therefore, revenues and expenses are reported in this statement for some items that will result in cash flows in future fiscal years’ reporting periods.
The Statement of Activities classifies expenses by functional area. The report also shows corresponding charges for services and restricted grants for each function that help support the expenses. The resulting Net (Expenses) Revenue and Changes in Net Position shows the remaining expenses not supported by charges for services and restricted grants. General revenues are then applied to the remaining expenses resulting in the total change in net position.
Fund Financial Statements:
The fund financial statements provide detailed information about the City’s most significant funds – not the City as a whole. A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. Some funds are required to be established by state or federal law or by bond covenants. Management establishes other funds to control and manage money for particular purposes or to show the City is meeting legal responsibilities for using certain, taxes, grants and other funding resources. All of the funds of the City can be divided into three categories:
governmental funds, proprietary funds and fiduciary funds.
Governmental funds—Most of the City’s basic services are reported in governmental funds, which focus on how money flows in and out of those funds and the balances left at year-end that are available for spending. These funds are reported using an accounting method called modified accrual accounting, which measures cash and all other financial resources that can readily be converted to cash. The governmental fund statements provide a detailed, short-term view of the City’s general government operations and the basic services it provides. Governmental fund information helps determine whether there are more or fewer financial resources that can be spent in the near future to finance City programs.
Because the focus of the governmental funds is narrower than that of the government wide financial statements, it is useful to compare the information presented for the governmental funds with similar information presented for governmental activities in the government-wide financial statements. The differences of results in the governmental funds financial statements to those in the government-wide financial statements are shown in reconciliations following the governmental funds financial statements.
4 Proprietary Funds — The City maintains one type of proprietary funds – enterprise funds. Enterprise funds are used to report the same functions presented as business-type activities in the government-wide financial statements. The City uses enterprise funds to account for the wastewater collection and treatment.
Proprietary funds provide the same type of information as the government-wide financial statements, only in more detail.
Fiduciary funds — Fiduciary funds are used to account for resources held for the benefit of parties outside the City. The City is responsible for ensuring that the assets reported in these funds are used for their intended purposes. Fiduciary funds are not reflected in the City’s government-wide financial statements because the City cannot use these assets to finance its operations.
Notes to Basic Financial Statements:
The notes provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
Required Supplementary Information:
In addition to the basic financial statements, this report also presents certain Required Supplementary Information including the City’s Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date.
Supplementary Information:
Supplementary schedules concerning balance sheets and fund balances for all other funds are presented immediately following the Required Supplementary Information. Financial activity related to the City’s agency funds is also presented separately in this section. 5 GOVERNMENT-WIDE FINANCIAL ANALYSIS:
Statement of Net Position
2021 2020 2021 2020 2021 2020
Assets
Current and other assets 1,692,999 $ 801,367 $ 2,702,166 $ 2,528,367 $ 4,395,165 $ 3,329,734 $ Capital assets, net 16,888,388 17,189,713 2,156,415 2,023,634 19,044,803 19,213,347 Total Assets 18,581,387 17,991,080 4,858,581 4,552,001 23,439,968 $ 22,543,081 $ Deferred Outflows of
Resources
Pension related 600,359 630,660 200,120 210,220 800,479 840,880 Total Deferred Outflows of
Resources 630,660 600,359 200,120 210,220 800,479 840,880 Liabilities
Current 101,009 365,787 608,527 609,080 709,536 974,867 Long-term liabilities 2,982,222 2,795,016 1,475,783 1,435,459 4,458,005 4,230,475 Total Liabilities 3,083,231 3,160,803 2,084,310 2,044,539 5,167,541 5,205,342 Deferred Inflows of
Resources
Pension related 135,484 229,377 45,162 76,459 180,646 305,836 Total Deferred Inflows of
Resources 229,377 135,484 45,162 76,459 180,646 305,836 Net Position
Net investment in capital
assets 17,189,713 16,888,388 1,206,415 1,052,634 18,094,803 18,242,347 Restricted 492,029 490,993 - - 492,029 490,993
Unrestricted (1,417,386) (2,449,146) 1,722,814 1,588,589 305,428 (860,557) Total Net Position $ 15,963,031 $ 15,231,560 $ 2,929,229 $ 2,641,223 $ 18,892,260 $ 17,872,783 Governmental Activities Business-type Activities Total
Net position represents the difference between the City’s resources and its obligations. As of June 30, 2021, the largest portion of the City’s total, 100 percent, reflects the investment in capital assets, less related debt outstanding used to acquire the capital assets. The City’s net position is broken out into three categories:
net investment in capital assets totaling $18,094,803 (e.g., land, buildings, and improvements, machinery and equipment) less any related debt used to acquire those assets that is still outstanding, restricted for specific purposes totaling $492,029 and unrestricted totaling $305,428. These capital assets are used by the City to provide services to the citizens; consequently, these assets are not available for future spending.
Additional capital asset information can be found in the Capital Asset and Debt Administration section of the MD&A. Restricted net position represents amounts that may be used in accordance with external restrictions. The unrestricted balance of net position may be used at the City’s discretion. 6 Statement of Activities:
City of Sutter Creek
Condensed Statement of Activities
2021 2020 2021 2020 2021 2020
Revenues:
Charges for services $303,192 $259,479 $1,893,442 $1,656,308 $2,196,634 $1,915,787 Operating grants and
contributions 575,908 140,688 575,908 140,688
Capital grants and
contributions 116,145 905,965 116,145 905,965
General Revenue
Property taxes: 875,914 838,981 875,914 838,981
Sales taxes 459,697 377,642 459,697 377,642
Transient occupancy tax 205,873 229,164 205,873 229,164 Franchise taxes 100,566 108,763 100,566 108,763
Gas taxes 61,878 83,513 61,878 83,513
Investment income 5,840 18,178 5,818 11,798 11,658 29,976 Contributed capital - -
Miscellaneous 75,750 57,437 75,750 57,437
Interfund transferts 354,322 50,552 (354,322) (50,552) - - Total revenue and transfers 3,135,085 3,070,362 1,544,938 1,617,554 4,680,023 4,687,916 Expenses
General government 803,524 882,375 803,524 882,375
Public safety 1,008,948 971,548 1,008,948 971,548
Culture and recreation - - - -
Public works 717,337 420,039 717,337 420,039
Community development 152,645 85,541 152,645 85,541
Wastewater - - 1,256,932 1,389,569 1,256,932 1,389,569
Total Expenses 2,682,454 2,359,503 1,256,932 1,389,569 3,939,386 3,749,072 Change in net assets 452,631 710,859 288,006 227,985 740,637 938,844 Net Position - beginning 15,510,400 14,520,701 2,641,223 2,413,238 18,151,623 16,933,939 Net Position - ending $15,963,031 $15,231,560 $2,929,229 $2,641,223 $18,892,260 $17,872,783 Governmental Activities Business-type Activities Total
Revenue
The City’s total revenue was $4.7 million for the fiscal year ended June 30, 2021. Revenue from governmental activities totaled $3.1 million and revenue from business-type activities total $1.5 million.
Revenue decreased by $7,893 from the previous year, primarily from capital grants and contributions which decreased by $790 thousands.
7 Expenses
Expenses of the City for the year totaled $3.9 million. Governmental activity expenses totaled $2.7 million and Business-type activity expenses total $1.2 million. Total expenses increased by $190k from the previous year.
Fund Financial Statement Analysis:
The City uses fund accounting to ensure and demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activity. The fund financial statements focus on individual parts of the City government, reporting the City’s operation in more detail than the government-wide statements. The City’s governmental funds provide information on near-term inflows, outflows and balances of spendable resources.
As the City completed the year, its major governmental funds; General Fund, Badger Street Bridge Replacement Grant Fund and Sutter Creek Bridge Replacement Grant Fund reported combined fund balances of $1,111,367 an increase of $972k from last year’s ending fund balances of $138,484.
Fund Budgetary Highlights:
The General Fund final adopted budget, had a decrease from the prior year in total revenue by $124,930 and the actual total revenue increased from the prior year by $397,705. Final budgeted revenues for the General Fund for 2021 totaled $1.8 million while actual revenues totaled $2.3 million, a difference of $547,132.
General Fund expenditures budgeted for 2021 totaled $1.7 million while actual expenditures equaled $2.1 million, a difference of $318,129. Capital outlay had the largest increase from budgeted to actual amounts spent, with $166,395 variance with final budget.
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Assets:
As of the end of fiscal year 2021, the City had invested $27.5 million in a broad range of capital assets including buildings, land, wastewater facilities, sewer treatment plant, vehicles and machinery. The City increased its gross capital assets by $405k during 2021. Total depreciation expense for the year was $573k.
Depreciation expense is allocated to the fund and category in which the capital asset has been recorded.
Additional information on the City’s capital assets can be found in Note 4. 8 Long-Term Debt:
The City’s long term is composed of $500k due to the U.S. Department of Agriculture which was to finance capital improvements to the City’s sewer collection system and $450k due to Amador Regional Sanitation Authority for the acquisition of an easement.
ECONOMIC FACTORS AND NEXT YEAR’S BUDGET:
The factors that most significantly impact the City and its budget are driven by property values, building activity, and tourism. These factors directly impact property taxes, sales taxes, and transient occupancy taxes, which combined are the City’s largest revenue sources of governmental activities. During fiscal year ending 2021, the COVID-19 pandemic continued to impact certain revenue streams therefore stipends were issued for the first part of the year and other expenditures were reduced to balance the budget.
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in Note 8. The City’s required contribution for the unfunded liability was $247,694 in fiscal year 2021.
CONTACTING THE CITY’S FINANCIAL MANAGEMENT:
This financial report is designed to provide the citizens, taxpayers, customers, investors, and creditors with a general overview of the City’s finances and to show the City’s accountability for the money it receives.
If you have questions about this report or would like additional financial information, please contact the City of Sutter Creek, 18 Main Street, Sutter Creek, California 95685. 9 This Page Intentionally Left Blank
GOVERNMENT-WIDE FINANCIAL STATEMENTS
CITY OF SUTTER CREEK
STATEMENT OF NET POSITION
JUNE 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and cash equivalents (Note 2) $1,511,518 $2,276,878 $3,788,396 Accounts receivable, net of allowance for doubtful accounts 35,894 56,839 92,733 Due from other government agencies 468,004 46,032 514,036 Internal balances (322,417) 322,417
Total current assets 1,692,999 2,702,166 4,395,165
Noncurrent assets:
Capital assets (Notes 1E and 4):
Non-depreciable 3,480,607 750,012 4,230,619
Depreciable, net 13,407,781 1,406,403 14,814,184
Total noncurrent assets 16,888,388 2,156,415 19,044,803 Total Assets 18,581,387 4,858,581 23,439,968
DEFERRED OUTFLOWS OF RESOURCES
Pension related (Note 8) 600,359 200,120 800,479
Total Deferred Outflows of Resources 600,359 200,120 800,479
LIABILITIES
Current liabilities:
Accounts payable 21,540 16,494 38,034
Accrued liabilities 30,692 24,899 55,591
Due to other governments 5,535 5,535
Interest payable 85,318 85,318
Deposits payable 29,705 4,208 33,913
Compensated absences, due in less than one year (Note 1G) 13,537 5,608 19,145 Long-term debt, due in less than one year (Note 5) 472,000 472,000 Total current liabilities 101,009 608,527 709,536
Long-term liabilities:
Compensated absences, due in more than one year (Note 1G) 27,426 13,521 40,947 Long-term debt, due in more than one year (Note 5) 478,000 478,000 Total OPEB liability (Note 6) 38,960 12,317 51,277
Net pension liability (Note 8) 2,915,836 971,945 3,887,781 Total long-term liabilities 2,982,222 1,475,783 4,458,005 Total Liabilities 3,083,231 2,084,310 5,167,541
DEFERRED INFLOWS OF RESOURCES
Pension related (Note 8) 135,484 45,162 180,646
Total Deferred Inflows of Resources 135,484 45,162 180,646 NET POSITION (Note 7)
Net investment in capital assets 16,888,388 1,206,415 18,094,803 Restricted for City projects 492,029 492,029
Unrestricted (1,417,386) 1,722,814 305,428
Total Net Position $15,963,031 $2,929,229 $18,892,260
The accompanying notes are an integral part of these financial statements. 12 CITY OF SUTTER CREEK
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2021
Net (Expense) Revenue and
Program Revenues Changes in Net Position
Operating Capital
Charges for Grants and Grants and Governmental Business-type Functions/Programs Expenses Services Contributions Contributions Activities Activities Total Governmental Activities:
General government and
administrative services $803,524 $220,652 $39,758 ($543,114) ($543,114) Public safety 1,008,948 10,823 536,150 (461,975) (461,975) Culture and recreation 58,237 $24,877 83,114 83,114
Public works 717,337 2,809 91,268 (623,260) (623,260)
Community development 152,645 10,671 (141,974) (141,974) Total Governmental Activities 2,682,454 303,192 575,908 116,145 (1,687,209) (1,687,209) Business-type Activities:
Wastewater 1,256,932 1,893,442 $636,510 636,510
Total Business-type Activities 1,256,932 1,893,442 636,510 636,510 Total Government-Wide $3,939,386 $2,196,634 $575,908 $116,145 (1,687,209) 636,510 (1,050,699) General revenues:
Taxes:
Property taxes 875,914 875,914
Sales taxes 459,697 459,697
Transient occupancy tax 205,873 205,873
Franchise taxes 100,566 100,566
Gas taxes 61,878 61,878
Investment income 5,840 5,818 11,658
Miscellaneous 75,750 75,750
Transfers 354,322 (354,322)
Total General Revenues 2,139,840 (348,504) 1,791,336
Changes in Net Position 452,631 288,006 740,637
Net Position - Beginning, as restated (Note 7) 15,510,400 2,641,223 18,151,623 Net Position - Ending $15,963,031 $2,929,229 $18,892,260 The accompanying notes are an integral part of these financial statements. 13 Badger Sutter
Street Bridge Creek Bridge Non-Major Total
Replacement Replacement Governmental Governmental
General Fund Fund Fund Funds Funds
ASSETS
Cash and investments (Note 2) $985,796 $525,722 $1,511,518 Accounts receivable, net of
allowance for doubtful accounts 35,251 643 35,894
Due from other governmental
agencies 145,587 $322,417 468,004
Due from other funds (Note 3)
TOTAL ASSETS $1,166,634 $322,417 $526,365 $2,015,416
LIABILITIES AND FUND BALANCES
LIABILITIES
Accounts payable $17,141 $4,399 $21,540
Accrued liabilities 30,692 30,692
Due to other funds (Note 3) $322,417 322,417
Due to other governments 5,535 5,535
Deposits payable 1,899 27,806 29,705
TOTAL LIABILITIES 55,267 322,417 32,205 409,889
FUND BALANCES (Note 7)
Restricted 496,621 496,621
Unassigned 1,111,367 (2,461) 1,108,906
TOTAL FUND BALANCES 1,111,367 494,160 1,605,527
TOTAL LIABILITIES AND FUND BALANCES $1,166,634 $322,417 $526,365 $2,015,416 The accompanying notes are an integral part of these financial statements.
CITY OF SUTTER CREEK
BALANCE SHEET
GOVERNMENTAL FUNDS
AS OF JUNE 30, 2021
Major Funds
14 CITY OF SUTTER CREEK
RECONCILIATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET
TO GOVERNMENT-WIDE STATEMENT OF NET POSITION
JUNE 30, 2021
Total Governmental Fund Balances $1,605,527
Amounts reported for governmental activities in the Statement of Net Position are different because:
Capital assets used in governmental activities are not current financial resources and therefore are not reported in the fund financial statements, but are reported in the governmental activities of the Statement of Net Position. 16,888,388 Long-term liabilities are not due and payable in the current period and therefore are not reported in the governmental funds balance sheet.
Compensated absences (40,963)
Other post-employment benefits (38,960)
Pension related deferred outflows, deferred inflows and liabilities (2,450,961) Net Position of Governmental Activities $15,963,031
The accompanying notes are an integral part of these financial statements. 15 Badger Sutter
Street Bridge Creek Bridge Nonmajor
General Replacement Replacement Governmental Governmental Fund Fund Fund Funds Funds
REVENUES
Taxes and assessments $1,705,497 $61,878 $1,767,375
Licenses, permits and fees 68,882 68,882
Fines and forfeitures 7,478 7,478
Interest and investment income 4,155 1,685 5,840
Intergovernmental revenues 272,972 $322,418 26,882 622,272 Charges for services 174,261 63,598 237,859
Other revenue 71,057 71,057
TOTAL REVENUES 2,304,302 322,418 154,043 2,780,763
EXPENDITURES
Current:
General government and
administration 480,474 37,408 517,882
Public safety 954,455 954,455
Public works and facilities 149,384 62,014 211,398
Community development 152,645 152,645
Cultural and recreation 163,732 83,795 247,527
Capital outlay 167,895 5,927 173,822
TOTAL EXPENDITURES 2,068,585 5,927 183,217 2,257,729
EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 235,717 316,491 (29,174) 523,034
OTHER FINANCING SOURCES (USES)
Transfers in (Note 3) $183,158 394,597 315,947 893,702
Transfers out (Note 3) (435,920) (103,460) (539,380)
TOTAL OTHER FINANCING SOURCES (USES) (435,920) 183,158 394,597 212,487 354,322 NET CHANGE IN FUND BALANCES (200,203) 183,158 711,088 183,313 877,356 FUND BALANCES, BEGINNING OF YEAR AS RESTATED (Note 7) 1,311,570 (183,158) (711,088) 310,847 728,171 FUND BALANCES, END OF YEAR $1,111,367 $494,160 $1,605,527 The accompanying notes are an integral part of these financial statements.
CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES FOR THE YEAR ENDED JUNE 30, 2021
Major Funds
GOVERNMENTAL FUNDS
16 CITY OF SUTTER CREEK
RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF
REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
TO THE GOVERNMENT-WIDE STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED JUNE 30, 2021
NET CHANGE IN FUND BALANCES - TOTAL GOVERNMENTAL FUNDS $877,356 Amounts reported for governmental activities in the Statement of Activities are different because of the following:
Governmental funds report outlays for capital assets as expenditures because such outlays use current financial resources. In contrast, the Statement of Activities reports only a portion of the outlay as expense. The outlay is allocated over the assets' estimated useful lives as depreciation expense for the period.
Depreciation (475,806)
Capitalizable expenditures are added back to fund balance 174,481 Some expenses reported in the statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in governmental funds.
Compensated absences (3,661)
Other post-employment benefits (5,178)
The amounts below included in the Statement of Activities do not provide or (require) the use of current financial resources and therefore are not reported as revenues or expenditures in governmental funds (net change):
Change in net pension liability and related deferred inflows/outflows (114,561) Change in Net Assets of Governmental Activities $452,631 The accompanying notes are an integral part of these financial statements. 17 CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES
BUDGET AND ACTUAL - GENERAL FUND
Budgeted Amounts
Variance with
Original Final Actual Amounts Final Budget
REVENUES:
Taxes $1,256,236 $1,342,280 $1,705,497 $363,217
Licenses and permits 52,100 62,100 68,882 6,782
Fines and penalties 10,000 10,000 7,478 (2,522)
Interest and investment income 1,500 1,500 4,155 2,655
Intergovernmental 201,000 201,000 272,972 71,972
Charges for services 104,200 104,200 174,261 70,061
Other revenue 36,090 71,057 34,967
TOTAL REVENUES 1,625,036 1,757,170 2,304,302 547,132
EXPENDITURES:
Current:
General government and administration 442,622 406,924 480,474 (73,550) Public safety 1,009,586 1,032,155 954,455 77,700
Public works and facilities 56,000 77,485 149,384 (71,899) Community development 152,962 76,481 152,645 (76,164)
Culture and recreation 148,126 155,911 163,732 (7,821)
Capital outlay 85,000 1,500 167,895 (166,395)
TOTAL EXPENDITURES 1,894,296 1,750,456 2,068,585 (318,129)
EXCESS (DEFICIENCY) OF
REVENUES OVER EXPENDITURES (269,260) 6,714 235,717 229,003
OTHER FINANCING SOURCES (USES)
Transfers out (435,920) (435,920)
TOTAL OTHER FINANCING USES (435,920) (435,920)
NET CHANGE IN FUND BALANCE ($269,260) $6,714 (200,203) ($206,917) FUND BALANCES, BEGINNING OF YEAR, AS RESTATED (Note 7) 1,311,570 FUND BALANCES, END OF YEAR $1,111,367
FOR THE YEAR ENDED JUNE 30, 2021
The accompanying notes are an integral part of these financial statements. 18 CITY OF SUTTER CREEK
PROPRIETARY FUND
STATEMENT OF NET POSITION
AS OF JUNE 30, 2021
Major
Enterprise
Fund
Wastewater
Fund
ASSETS
CURRENT ASSETS
Cash and investments (Note 2) $2,276,878
Accounts receivable, net 56,839
Due from other governments 46,032
Due from other funds (Note 3) 322,417
TOTAL CURRENT ASSETS 2,702,166
NONCURRENT ASSETS
Capital assets (Note 4):
Non-depreciable 750,012
Depreciable - net 1,406,403
TOTAL NONCURRENT ASSETS 2,156,415
TOTAL ASSETS 4,858,581
DEFERRED OUTFLOWS OF RESOURCES
Pension related (Note 8) 200,120
TOTAL DEFERRED OUTFLOWS OF RESOURCES 200,120
LIABILITIES
CURRENT LIABILITIES
Accounts payable 16,494
Accrued liabilities 24,899
Interest payable 85,318
Deposits payable 4,208
Compensated absences, due in less than one year (Note 1G) 5,608 Long-term debt, due in less than one year (Note 5) 472,000 TOTAL CURRENT LIABILITIES 608,527
NONCURRENT LIABILITIES
Compensated absences, due in more than one year (Note 1G) 13,521 Long-term debt, due in more than one year (Note 5) 478,000 Total OPEB liability (Note 6) 12,317
Net pension liability (Note 8) 971,945
TOTAL NONCURRENT LIABILITIES 1,475,783
TOTAL LIABILITIES 2,084,310
DEFERRED INFLOWS OF RESOURCES
Pension related (Note 8) 45,162
TOTAL DEFERRED INFLOWS OF RESOURCES 45,162
NET POSITION
Net investment in capital assets 1,206,415
Unrestricted 1,722,814
TOTAL NET POSITION $2,929,229
The accompanying notes are an integral part of these financial statements. 19 CITY OF SUTTER CREEK
STATEMENT OF REVENUES, EXPENSES
AND CHANGES IN NET POSITION - PROPRIETARY FUND
FOR THE YEAR ENDED JUNE 30, 2021
Major
Enterprise
Fund
Wastewater
Fund
OPERATING REVENUES
Service charges $1,708,645
Intergovernmental 183,904
Charges for services 893
1,893,442
OPERATING EXPENSES
Salaries and benefits 522,776
Operation and maintenance 613,245
Depreciation (Note 4) 97,629
1,233,650
659,792
NONOPERATING REVENUES (EXPENSES)
Interest income 5,818
Interest expense (23,282)
(17,464)
OTHER FINANCING SOURCES (USES)
Transfer in (Note 3) 40,275
Transfers out (Note 3) (394,597)
(354,322)
Change in net position 288,006
BEGINNING NET POSITION 2,641,223
ENDING NET POSITION $2,929,229
See accompanying notes to financial statements
TOTAL OPERATING EXPENSES
TOTAL OPERATING REVENUES
OPERATING INCOME (LOSS)
TOTAL NONOPERATING REVENUES (EXPENSES)
TOTAL OTHER FINANCING SOURCES (USES)
20 CITY OF SUTTER CREEK
PROPRIETARY FUND
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED JUNE 30, 2021
Wastewater
Fund
Cash Flows from Operating Activities:
Cash received from customers $2,255,673
Cash paid to suppliers (614,698)
Cash paid to employees and related benefits (481,585)
Cash Flows from Operating Activities 1,159,390
Cash Flows from Non-Capital Activities
Transfers in 40,275
Transfers out (394,597)
Cash Flows from Non-Capital Activities (354,322)
Cash Flows from Capital and Related Financing Activities Capital asset acquisition (230,410)
Debt principal paid (21,000)
Interest paid (23,446)
Cash Flows from Capital and Related Financing Activities (274,856) Cash Flows from Investing Activities
Interest received 5,818
Cash Flows from Investing Activities 5,818
Increase in cash and cash equivalents 536,030
Cash and cash equivalents, beginning of year 1,740,848
Cash and cash equivalents, end of year $2,276,878
Reconciliation of Net Operating Income
to cash provided by operating activities:
Operating income $659,792
Adjustments to reconcile net operating loss to cash
provided by operating activities:
Depreciation 97,629
(Decrease) increase in due to retirement system 38,187
(Increase) decrease in assets:
Accounts receivable (5,925)
Due from other governments (14,856)
Due from other funds 383,012
(Decrease) increase in liabilities:
Accounts payable (1,567)
Deposits payable 114
Other post employment benefits 1,637
Accrued compensated absences 1,367
Cash Flows from Operating Activities $1,159,390
The accompanying notes are an integral part of these financial statements. 21 CITY OF SUTTER CREEK
FIDUCIARY FUNDS
STATEMENT OF FIDUCIARY NET POSITION
JUNE 30, 2021
Custodial
Funds
ASSETS
Cash and investments (Note 2) $4,063
Prepaid expenses 1,500
Due from members 23,842
Total Assets 29,405
LIABILITIES
Accounts payable 7,156
Due to other governments 10,531
Total Liabilities 17,687
NET POSITION
Restricted for organizations and other governments 11,718 Total Net Position $11,718
The accompanying notes are an integral part of these financial statements. 22 CITY OF SUTTER CREEK
FIDUCIARY FUNDS
STATEMENT OF CHANGES IN FIDUCIARY NET POSITION
FOR THE YEAR ENDED JUNE 30, 2021
Custodial
Funds
ADDITIONS:
Interest and investment income $9
Charges for services 322,979
Other revenue 72,037
TOTAL ADDITIONS 395,025
DEDUCTIONS:
Operations - salaries and benefits 136,191
Operations - other 384,218
Utilities 1,362
Repairs and maintenance 1,200
Supplies 664
Professional services 2,306
TOTAL DEDUCTIONS 525,941
CHANGE IN NET POSITION (130,916)
NET POSITION, BEGINNING OF YEAR, AS RESTATED (NOTE 1L) 142,634 NET POSITION, END OF YEAR $11,718
The accompanying notes are an integral part of these financial statements. 23 This Page Intentionally Left Blank
CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The City of Sutter Creek (City) was incorporated in 1913, under the laws and regulations of the State of California. The City operates under a Council-Manager form of government and provides the following services: public safety, highways and streets, sewer, culture-recreation, public improvements, planning and zoning, and general administrative services. The voters of the City give authority and responsibility for operations to the City Council. The City Council has the authority to employ administrative and support personnel to carry out its directives. The primary method used to monitor the performance of the City’s management is the financial budget, which is adopted annually by the City Council.
The financial statements of the City have been prepared in accordance with generally accepted accounting principles (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the standard-setting body for governmental accounting and financial reporting. GASB issues a codification of the existing Governmental Accounting and Financial Reporting Standards which, along with subsequent GASB pronouncements (Statements and Interpretations), constitutes GAAP for governmental units. The City applies all GASB pronouncements.
Reporting Entity: The City operates as a self-governing local government unit within the State of California. It has limited authority to levy taxes and has the authority to determine user fees for the services that it provides. Voters elect a City Council that passes laws and determines broad policies. The Council also oversees the operations of the City and approves all budgets, fund transfers and fund balance reserves. The City’s main funding sources include property taxes, sales taxes, other intergovernmental revenue from State and federal sources, user fees, and federal and state financial assistance.
Government-wide and Fund Financial Statements: The government-wide financial statements (i.e., the Statement of Net Position and Statement of Activities) report information on all of the nonfiduciary activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Certain indirect costs are included in the program expenses of most business-type activities. Program revenues include 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.
The accounts of the City are organized on the basis of funds. A fund is a separate self-balancing set of accounts. Each fund was established for the purpose of accounting for specific activities in accordance with applicable regulations, restrictions or limitations. Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the last is excluded from the government-wide financial statements. Major individual governmental funds and major individual enterprise funds are reported as separate columns in the fund financial statements. 25 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) A. Measurement Focus, Basis of Accounting and Basis of Presentation: The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary funds financial statements and fiduciary fund statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements are met.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. For this purpose, the City considers revenues to be available if they are collected within 90 days of the end of the current fiscal period with the exception of grant-related government voluntary nonexchange revenue. The City considers grant related government voluntary nonexchange revenues to be available if they are collected within 365 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
Major revenues that are determined to be susceptible to accrual include property taxes and assessments, sales taxes, franchise taxes, charges for services, intergovernmental revenues, and earnings on investments. Sales taxes collected and held by the State at year end on behalf of the government are also recognized as revenue. Other receipts and taxes become measurable and available when cash is received by the government and are recognized as revenue at that time. Entitlements and shared revenues (government mandated nonexchange transactions) are recognized when the City has satisfied all applicable eligibility requirements and if the amounts are measurable. If the grant funds are received before the revenue recognition criteria are satisfied, the unearned amounts are reported as unearned revenue.
The City reports the following major governmental funds:
General Fund – The General Fund is the primary operating fund of the City. It accounts for all financial resources of the general government, except those required to be accounted for in another fund.
Badger Street Bridge Replacement Capital Projects Fund – The Badger Street Bridge Capital Projects Fund is used to account for the planning and construction of the Badger Street Bridge project.
Sutter Creek Bridge Replacement Capital Projects Fund – The Sutter Creek Bridge Capital Projects Fund is used to account for the planning and construction of the Sutter Creek Bridge project. 26 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Additionally, the City reports the following fund types:
GOVERNMENTAL FUNDS
Special Revenue Funds – Special Revenue Funds are used to account for the proceeds of specific revenue sources (not including private purpose trusts or major capital projects) that are legally restricted to expenditures for specified purposes.
Capital Projects Funds – Capital Funds are used to account for financial resources used for the acquisition or construction of major capital facilities.
PROPRIETARY FUNDS
Proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund’s principal ongoing operations. The principle operating revenues of the City’s enterprise fund is charges to customers or other funds for sales and services. Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted resources as they are needed.
Enterprise Fund – Enterprise Funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the governing body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the governing body has decided that periodic determination of revenues earned, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.
The City reports the following major enterprise fund:
Wastewater Fund – The Wastewater Operations Fund is used to account for sewer collection system and pollution control plant operations including major repair and replacement of the City’s pollution control plant facilities.
FIDUCIARY FUNDS
The City reports the following type of Fiduciary Funds:
Custodial Funds – Custodial Funds account for assets held by the City in a purely custodial capacity.
Custodial Funds typically involve only the receipt, temporary investment and remittance of fiduciary resources to individuals, private organizations or other governments. 27 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) B. Cash and Cash Equivalents: The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition, including the City’s investment in the California Local Agency Investment Fund (LAIF).
Highly liquid money market investments with maturities of one year or less at time of purchase are stated at amortized cost.
C. Interfund Balances: Transactions between funds that represent lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e. the current portion of interfund loans) or “advances to/from other funds” (i.e. the non-current portion of interfund loans). Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as “internal balances.” Eliminations have not been made between or within the fund types.
D. Property Taxes: The County of Amador (the County) is responsible for the collection and allocation of property taxes. Under California law, property taxes are assessed and collected by the County up to 1% of the full cash value of taxable property, plus other increases approved by the voters and distributed in accordance with statutory formulas. The City recognizes property taxes when the individual installments are due provided, they are collected within 90 days after year end. Secured property taxes are levied on or before January 1 of each year. They become a lien on real property on January 1. These taxes are paid in two equal installments; the first is due November 1 and delinquent with penalties after December 10; the second is due February 1 and delinquent with penalties after April 10. Secured property taxes, which are delinquent and unpaid as of June 30, are declared to be tax defaulted and are subject to redemption penalties, costs and interest when paid. These taxes are secured by liens on the property being taxed.
The term “unsecured” refers to taxes on personal property other than land and buildings. Property tax revenues are recognized in the fiscal year for which they are levied, provided they are due and collected within sixty days after fiscal year-end. The County apportions secured property tax revenue in accordance with the alternate methods of distribution, the “Teeter Plan,” as prescribed by Section 4717 of the California Revenue and Taxation Code. Therefore, the City receives 100% of the secured property tax levies to which it is entitled, whether or not collected. Unsecured delinquent taxes are considered fully collectible.
These taxes are accrued as intergovernmental receivables only if they are received from the County within 90 days after year end for the governmental funds and are accrued when earned for governmentwide presentation regardless of the timing of the related cash flows.
The City has provided an allowance for doubtful accounts of $0 at June 30, 2021.
E. Capital Assets: Capital assets for governmental fund types of the City are capitalized in the funds used to acquire or construct them. Capital acquisitions are to be reflected as expenditures in the governmental fund, and the related assets are to be reported in the government-wide financial statements at historical cost or estimated historical cost if actual historical cost is not available. Donated capital assets, donated works of art and similar items, and capital assets received in a service concession arrangement are reported at acquisition value.
28 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets’ lives are not included in the additions to capital assets. Capital assets are depreciated using the straight-line method over the following useful lives:
Buildings and improvements 10 to 40 years
Infrastructure 30 years
Wastewater facilities and treatment plant 20 to 40 years Machinery and equipment 5 to 20 years
It is the policy of the City to capitalize all land, buildings, improvements, equipment, and infrastructure assets, except assets costing less than $5,000. Interest incurred during the construction phase of capital assets of business-type activities is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period. Costs of assets sold or retired (and related amounts of accumulated depreciation) are eliminated from the amounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related proprietary fund. In governmental funds, the sale of general capital assets is included in the Statement of Revenues, Expenditures and Changes in Fund Balances as proceeds from sale. The proceeds reported in the governmental fund are eliminated and the gain or loss on sale is reported in the government-wide presentation.
F. Unearned and Unavailable Revenues: Unearned revenues arise when resources are received by the City before it has legal claim to them (i.e. when grant monies are received prior to the incurrence of qualifying expenditures). Unavailable revenues in governmental funds arise when a potential revenue source does not meet both the “measurable” and “available” criteria for recognition in the current period. Revenues considered unavailable because they were not received in the availability period are recognized for the government-wide presentation.
G. Compensated Absences: It is the City’s policy to permit employees to accumulate earned but unused vacation, compensatory time off and administrative leave. Vacation is accrued when incurred in the government-wide presentation and in the proprietary funds and reported as a fund liability. Amounts that are expected to be liquidated with expendable available financial resources, (i.e. as a result of employee resignations or retirements that are currently payable) are reported as expenditures and a fund liability of the governmental fund that will pay it. Amounts not expected to be liquidated with expendable available financial resources represent a reconciling item between the fund and government- wide presentation. No expenditure is reported in the governmental fund financial statements for these amounts. The General Fund and Wastewater Fund are used to liquidate compensated absences. 29 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The changes of the compensated absences during the fiscal year ended June 30, 2021 were as follows:
Balance Balance Due Within
June 30, 2020 Additions Payments June 30, 2021 One Year Governmental Activities $37,302 $31,369 ($27,708) $40,963 $13,537 Business-Type Activities 17,762 19,529 (18,162) 19,129 5,608 Total $55,064 $50,898 ($45,870) $60,092 $19,145
H. Long-term Obligations: Long-term debt of governmental funds are reported at face value in the government-wide financial statements and represent a reconciling item between the fund and government- wide presentation. Certain other governmental fund obligations not expected to be financed with current available financial resources are also reported in the government-wide financial statements and represent a reconciling item between the fund and government-wide presentation. Long-term debt and other obligations financed by proprietary funds are reported as liabilities in the appropriate funds.
For governmental fund types, proceeds from borrowing are reported as another financing source net of the applicable premium or discount. Issuance costs, even if withheld from the actual net proceeds received, are reported as debt service expenditures.
I. Deferred Inflows and Deferred Outflows of Resources: In addition to assets, the Statement of Net Position or balance sheet reports a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position or fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then.
In addition to liabilities, the Statement of Net Position or balance sheet reports a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position or fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time.
J. Use of Estimates: The preparation of the financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period.
Actual results could differ from those estimates.
K. Budgetary Information: The City Council annually adopts the budget resolution for all operating funds of the City. Budgetary control is legally maintained at the fund level. Department heads submit budget requests to the City Manager. The City Manager prepares an estimate of revenues and prepares recommendations for the next year’s budget. The preliminary budget may or may not be amended by the City Council and is adopted by resolution by the City Council on or before June 30. 30 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) All budget amounts presented in the accompanying financial statements have been adjusted for legally authorized revisions of the annual budgets during the year. Appropriations, except open project appropriations, and unexpended grant appropriations, lapse at the end of each fiscal year. Amounts shown in the financial statements represent the original budgeted amounts and all supplemental appropriations.
The supplemental appropriations were immaterial. The budgetary data is prepared on the modified accrual basis consistent with the related “actual” amounts. The City does not use encumbrance accounting.
Except for the General Fund and the Gas Tax, Streets & Sidewalks Special Revenue Fund, all other special revenue and capital project funds are not budgeted. As of June 30, 2021, expenditures in the General Fund and Gas Tax, Streets & Sidewalks Special Revenue Fund, exceeded appropriations in the amounts of $318,129 and $340, respectively.
Deficit Fund Equity: The following funds have fund deficits at June 30, 2021:
Amount
Gas Tax, Street & Sidewalks Special Revenue Fund $878
Community Center Grant Special Revenue Fund 1,583
The City is in the process of securing funding from CalTrans and the Federal Government to address the deficit fund equity.
L. New Governmental Accounting Standards Board (GASB) Pronouncement:
Management adopted the provisions of the following GASB Statement, which became effective during the year ended June 30, 2021:
In January 2017, GASB issued GASB Statement No. 84, Fiduciary Activities. The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported. This Statement describes four fiduciary funds that should be reported, if applicable: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purpose trust funds, and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not held in a trust or equivalent arrangement that meets specific criteria. The provisions of this Statement were implemented during fiscal year 2021. As part of the implementation of this Statement, management determined that the Monteverde Store, Knights Foundry, Community Facilities District, and Amador Regional Sanitary District funds should be reported as Custodial Funds, which required the restatements of beginning net position of the funds in the amounts of ($2,464), ($5,796), $16 and $150,878, respectively, for a total of $142,634.
In August 2018, GASB issued GASB Statement No. 90, Majority Equity Interests – (an Amendment of GASB Statements No. 14 and No. 61). The objectives of this Statement are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. The City does not have any Majority Equity Interests that are within the scope of GASB Statement No. 90. 31 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 1 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) M. Fair Value Measurements:
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.
N. Closed Funds:
As of June 30, 2021, the City closed the HOME Grant, Traffic Enhancement Activity Fund, and General Plan Update Special Revenue Funds.
NOTE 2 – CASH AND INVESTMENTS
The City follows the practice of pooling cash and investments of all funds. Cash represents cash on hand, demand deposits in the bank and investments. Cash and investments at June 30, 2021, are classified in the accompanying financial statements as follows:
Statement of Net Position:
Cash and investments of the City $3,788,396
Cash and investments in Fiduciary Funds (separate statement):
Cash and investments 4,063
Total cash and investments $3,792,459
Cash and investments as of June 30, 2021 consisted of the following:
Cash on hand $800
Deposits with financial institutions 695,053
Investments 3,096,606
Total cash and investments $3,792,459
32 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 2 – CASH AND INVESTMENTS (Continued)
Investment Policy: California statutes authorize cities to invest idle or surplus funds in a variety of credit instruments as provided for in the California Government Code, Section 53600, Chapter 4 – Financial Affairs. The table below identifies the investment types that are authorized for the City by the California Government Code (or the City's investment policy, where more restrictive) that address interest rate risk, credit risk, and concentration of credit risk.
Maximum
Maturity
Maximum
Percentage of
Portfolio
Maximum
Investment In One
Issuer
U.S. Treasury Obligations 2 Years None None
U.S. Agency Securities 2 Years 50% None
Local Agency Bonds 2 Years 50% None
Certificates of Deposit 2 Years 50% None
Investment Pool N/A None None
California Local Agency Investment Fund (LAIF) N/A None None Interest Rate Risk: Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. The City’s investment in the California Local Agency Investment Fund (LAIF) has an average maturity of 291 days.
Remaining Maturity
(in Months)
Total 12 Months or Less
Money Market Fund $2,028,873 $2,028,873
LAIF 1,067,733 1,067,733
$3,096,606 $3,096,606
Investment
Custodial Credit Risk: Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, the City will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. Under California Government Code Section 53651, depending on specific types of eligible securities, a bank must deposit eligible securities posted as collateral with its Agent having a fair value of 105% to 150% of the City’s cash on deposit. All of the City’s deposits are either insured by the Federal Depository Insurance Corporation (FDIC) or collateralized with pledged securities held in the trust department of the financial institutions in the City’s name.
33 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 2 – CASH AND INVESTMENTS (Continued)
Investment in LAIF: The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. The City reports its investment in LAIF at the fair value amount provided by LAIF.
The balance available for withdrawal is based on the accounting records maintained by LAIF, which are recorded on an amortized cost basis. Included in LAIF’s investment portfolio are collateralized mortgage obligation, mortgage-backed securities, other asset-backed securities, loans to certain State funds, and floating rate securities issued by federal agencies, government-sponsored enterprises, and corporations.
Investment
Minimum Legal
Rating Not Rated Total
Money Market Fund AAAm $2,028,873
LAIF N/A $1,067,733 1,067,733
$1,067,733 $3,096,606
Fair Value Hierarchy: The City categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs.
The Local Agency Investment Fund and money market fund are classified as exempt in the fair value hierarchy, as they are valued at amortized cost, which is exempt from being classified under GASB 72.
NOTE 3 – INTERFUND TRANSACTIONS
All due to/from other funds represent temporary loans from one fund to another to cover cash flow shortfalls and are expected to be repaid shortly after the end of the fiscal year. At June 30, 2021, interfund balances were as follows:
Amount
Due To Due From Owed
Enterprise Funds
Wastewater Enterprise Fund Sutter Creek Bridge Replacement Fund $322,417 $322,417
34 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 3 – INTERFUND TRANSACTIONS (Continued)
The City had the following transfers in/out for the year ended June 30, 2021:
Amount
Fund Receiving Transfer Fund Making Transfer Transferred Gas Tax, Streets & Sidewalks Special Revenue
Fund General Fund $77,944 (a)
Badger Street Bridge Fund General Fund 183,158 (b)
Community Center Grant Special Revenue
Fund General Fund 134,543 (a)
ACRA Regional Rec. Fees Special Revenue Fund 103,460 (c) Sutter Creek Bridge Replacement Fund Wastewater Enterprise Fund 394,597 (b) Wastewater Enterprise Fund General Fund 40,275 (a)
$933,977
(a) To fund activities and projects.
(b) Year-end transfers.
(c) To fund improvements to Community Building & Auditorium 35 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 4 – CAPITAL ASSETS
Governmental activities capital assets activities for the year ended June 30, 2021 was as follows:
Balance at Balance at
June 30, 2020 Additions Transfers June 30, 2021
Governmental Activities
Capital assets, not being depreciated:
Land $1,714,761 $1,714,761
Construction in progress 10,828,957 $151,917 ($9,215,028) 1,765,846 Total capital assets, not being depreciated 12,543,718 151,917 (9,215,028) 3,480,607 Capital assets, being depreciated:
Buildings and improvements 4,397,474 4,397,474
Infrastructure 4,366,104 1,893 9,215,028 13,583,025
Machinery and equipment 449,686 20,671 470,357
Total capital assets being depreciated 9,213,264 22,564 9,215,028 18,450,856 Less accumulated depreciation for:
Buildings and improvements (3,490,022) (50,474) (3,540,496) Infrastructure (655,488) (411,049) (1,066,537)
Machinery and equipment (421,759) (14,283) (436,042)
Total accumulated depreciation (4,567,269) (475,806) (5,043,075) Capital assets being depreciated, net 4,645,995 (453,242) 9,215,028 13,407,781 Governmental Activities capital assets, net $17,189,713 ($301,325) $16,888,388 During fiscal year ended June 30, 2021, the Badger Street Bridge Replacement, Main Street Bridge Replacement, and Eureka Street Repair projects were determined to be completed, and put into service. 36 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 4 – CAPITAL ASSETS (Continued)
Business-type capital assets activities for the year ended June 30, 2021 was as follows:
Balance at Balance at
June 30, 2020 Additions June 30, 2021
Business-type Activities
Capital assets, not being depreciated:
Land $596,362 $596,362
CIP $153,650 153,650
Total capital assets, not being depreciated 596,362 750,012 Capital assets, being depreciated:
Buildings and improvements 328,791 328,791
Wastewater facilities 2,291,313 60,123 2,351,436
Sewer treatment plant 1,906,631 1,906,631
Machinery and equipment 178,364 16,637 195,001
Total capital assets being depreciated 4,705,099 76,760 4,781,859 Less accumulated depreciation for:
Buildings and improvements (328,791) (328,791)
Wastewater facilities (1,603,523) (44,027) (1,647,550)
Sewer treatment plant (1,209,288) (39,635) (1,248,923)
Machinery and equipment (136,225) (13,967) (150,192)
Total accumulated depreciation (3,277,827) (97,629) (3,375,456) Capital assets being depreciated, net 1,427,272 (20,869) 1,406,403 Business-type Activities capital assets, net $2,023,634 ($20,869) $2,156,415 The City’s depreciation expense is charged to the Public Works function in the amount of $475,806 for governmental activities. The City’s depreciation expense is charged to the Wastewater program in the amount of $97,629 for business-type activities.
37 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 5 – LONG-TERM DEBT
Balance Balance Due Within
June 30, 2020 Retirements June 30, 2021 One Year
Business-Type Activities - Direct borrowings:
Loans Payable
U.S. Department of Agriculture $521,000 ($21,000) $500,000 $22,000 Amador Regional Sanitation Authority 450,000 450,000 450,000 Total Business-type Activity Debt $971,000 ($21,000) $950,000 $472,000 U.S. Department of Agriculture (USDA) Loans Payable: The City’s Wastewater Enterprise Fund has a loan payable to the USDA Rural Development Program to finance certain capital improvements to the City’s sewer collection system. Principal payments are due annually on May 1. Interest payments, at an interest rate of 4.5%, are due semi-annually on November 1 and May 1. The loan matures May 2037, and the source of repayment is the Wastewater Enterprise Fund. The scheduled annual minimum debt service requirements at June 30, 2021 are as follows:
Fiscal Year Ending
June 30, Principal Interest Total
2022 $22,000 $22,500 $44,500
2023 23,000 21,510 44,510
2024 24,000 20,476 44,476
2025 25,000 19,396 44,396
2026 26,000 18,270 44,270
2027-2031 150,000 72,632 222,632
2032-2036 187,000 35,686 222,686
2037 43,000 1,936 44,936
$500,000 $212,406 $712,406
Amador Regional Sanitation Authority (ARSA) Loans Payable: The City participates as one of three members of the Amador Regional Sanitation Authority (ARSA). This joint powers authority, comprised of the City of Sutter Creek, the City of Amador City and the County of Amador, serves its members by facilitating and acquiring items needed for the disposal and discharging of treated effluent generated by its member agencies. A five member board, consisting of two County Supervisors, two Sutter Creek City Councilmembers and one Amador City Councilmember, holds regularly scheduled monthly meetings.
In March 2006, the City of Sutter Creek and ARSA jointly funded the acquisition of an easement costing $750,000. The easement provides for the eventual delivery of effluent (pipeline easement) to a spray field for the discharging of partially treated effluent. These facilities are to provide additional effluent disposal areas for ARSA. The timing of this development is unknown at this time (see Note 10 disclosure on developer agreement). The agreement with ARSA calls for the construction of a pipeline along the easement and for the proper discharge of effluent once the Gold Rush Golf development occurs. The City’s agreement with Gold Rush Golf calls for the construction of the pipeline by the developer. 38 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 5 – LONG-TERM DEBT (Continued)
The City provided $300,000 of the funding of the easement while ARSA provided the remaining $450,000.
The purchase agreement calls for the City to reimburse ARSA the principal of $450,000, plus interest at the State Treasurer’s LAIF rate. Principal amounts were originally scheduled as follows:
$50,000 due on June 30, 2008
$50,000 due on June 30, 2009
$50,000 due on June 30, 2010
$100,000 due on June 30, 2011
$100,000 due on June 30, 2012
$100,000 due on June 30, 2013
Since the existing ARSA system is adequate at this time and economic conditions currently exist preventing the development of the Gold Rush Golf development, the pipeline and spray field easement is not needed. For this reason, the City requested a delay from ARSA in the repayment schedule. The most recent deferral approved by ARSA grants the City a delay until June 2022. On January 6, 2021, ARSA Governing Board approved an extension of the commencement date of repayment of interest and principal to begin on June 30, 2022.
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS
A. General Information about the City’s Other Post Employment Benefit (OPEB) Plan Plan Description – The City’s Post Employment Benefit Plan is a single employer defined benefit OPEB plan. No assets are accumulated in a trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board Statement No. 75. For employees who retired prior to July 1, 2012, and employees hired before July 1, 2012 who subsequently retire from City service, the City will contribute $105 per month toward retiree medical premiums for those retirees enrolled in the City-sponsored medical plan. Employees hired on or after July 1, 2012 are not eligible for other post-employment benefits (OPEB). There are currently three retirees, with one participating in the City-sponsored medical plan.
Benefits Provided – The only OPEB provided is a $105 monthly stipend applied toward the cost of retiree health coverage. This benefit level has not been increased in many years and is not intended or expected to ever be increased in the future. The current eligible retirees are eligible to remain covered under the medical plan offered by the City to its active employees until reaching age 65. Subsequently, the retiree is required to find other healthcare coverage. The City will continue the stipend so long as the retiree remains covered for the balance of his or her lifetime. Benefits end upon the retiree’s death. No survivor benefits are payable.
For the year ended June 30, 2021, the City’s contributions to the Plan were $3,780. 39 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (Continued) Employees Covered by Benefit Terms – Membership in the plan consisted of the following at the measurement date of June 30, 2021:
Active employees -
Inactive employees or beneficiaries currently
receiving benefit payments 3
Inactive employees entitled to but not yet
receiving benefit payments -
Total 3
B. Total OPEB Liability
Actuarial Methods and Assumptions – The City’s total OPEB liability was measured as of June 30, 2021 and the total OPEB liability was determined by an actuarial valuation dated June 30, 2020 to determine the $51,277 total OPEB liability as of June 30, 2021, based on the following actuarial methods and assumptions:
Actuarial Assumptions
Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry Age Normal Cost, level percent of pay Actuarial Assumptions:
Asset Valuation Market Value
Discount Rate 2.16%
General Inflation Rate 2.50%
Assumed Wage Inflation Not applicable
Payroll Growth Not applicable
Mortality Improvement MacLeod Watts Scale 2020 applied generationally from 2015 Employer Cost Sharing No increase in the $105 monthly stipend amount The discount rate was based on the Bond Buyer GO 20 index. As of the June 30, 2021, Measurement Date, use of this index results in a discount rate of 2.16%.
The basic mortality rates are used in this valuation are based on the 2017 experience study of the California Public Employees Retirement System using data from 1997 to 2015, adjusted for a different basis used to project future mortality improvements. Representative mortality rates were those published by CalPERS rates, adjusted to back out 15 years of Scale MP 2016 to central year 2015, then projected on a generational basis by Macleod Watts Scare 2020.
40 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 6 – POSTEMPLOYMENT BENEFITS OTHER THAN PENSIONS (Continued) C. Changes in Total OPEB Liability
The changes in the total OPEB liability follows:
Total OPEB
Liability
Balance at June 30, 2020 $44,462
Changes Recognized for the Measurement Period:
Service cost -
Interest on the total OPEB liability 1,656
Changes of benefit terms -
Differences between expected and actual experience 1,553 Changes of assumptions 7,386
Contributions from the employer -
Benefit payments (3,780)
Net changes 6,815
Balance at June 30, 2021 $51,277
D. Sensitivity of the Total OPEB Liability to Changes in the Discount Rate and Healthcare Cost Trend Rates
The following presents the total OPEB liability of the City, as well as what the City's total OPEB liability would be if it were calculated using a discount rate that is 1-percentage-point lower (1.16%) or 1-percentage-point higher (3.16%) than the current discount rate:
Total OPEB Liability/(Asset)
Current
Discount Rate -1% Discount Rate Discount Rate +1%
(1.16%) (2.16%) (3.16%)
$56,328 $51,277 $46,940
Benefits payable in this plan are not dependent on healthcare trend.
E. OPEB Expenses and Deferred Outflows/Inflows of Resources Related to OPEB For the year ended June 30, 2021, the City recognized OPEB expense of $6,815, and did not report any deferred outflows and inflows of resources related to OPEB. 41 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 7 – NET POSITION AND FUND BALANCE
Fund Balance: In the fund financial statements, governmental funds report nonspendable, restricted, committed, assigned and unassigned balances.
Nonspendable Funds – Fund balance should be reported as nonspendable when the amounts cannot be spent because they are either not in spendable form or are legally or contractually required to be maintained intact. Nonspendable balances are not expected to be converted to cash within the next operating cycle, which comprise prepaid items and long-term receivables. The City does not have any nonspendable funds.
Restricted Funds – Fund balance should be reported as restricted when constraints placed on the use of resources are either externally imposed by creditors, grantors, contributors, or laws or regulations of other governments, or imposed by law through constitutional provisions or enabling legislation.
Committed Funds – Fund balance should be reported as committed when the amounts can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest level of decision-making authority. These amounts cannot be used for any other purpose unless the City Council modifies or removes the fund balance commitment.
Assigned Funds – Fund balance should be reported as assigned when the amounts are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed.
Unassigned Funds – Unassigned fund balance is the residual classification of the City’s funds and includes all spendable amounts that have not been restricted, committed, or assigned to specific purposes.
The City Council establishes, modifies or rescinds fund balance commitments and assignments by passage of a resolution. When both restricted and unrestricted resources are available for use, it is the City’s policy to use restricted resources first, then unrestricted, committed, assigned and unassigned resources as they are needed. The City’s committed, assigned, or unassigned amounts are considered to have been spent when an expenditure is incurred for purposes for which amounts in any of those unrestricted fund balance classifications could be used.
Net Position: The government-wide financial statements utilize a net position presentation. Net Position is categorized as follows:
Net Investment in Capital Assets – This category groups all capital assets into one component of net position. Accumulated depreciation and the outstanding balances of debt that are attributable to the acquisition, construction or improvement of these assets reduce the balance in this category.
Restricted – This category presents external restrictions imposed by creditors, grantors, contributors or laws or regulations of other governments and restrictions imposed by law through constitutional provisions or enabling legislation.
Unrestricted – This category represents net position of the City not restricted for any project or other purpose.
42 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 7 – NET POSITION AND FUND BALANCE (Continued)
The following are the components of the Governmental Funds fund balances at June 30, 2021:
Nonmajor Total
Fund Balance Governmental Governmental
Classifications General Fund Funds Funds
Restricted for:
Street and bridge projects $271,783 $271,783
Public safety projects 17,137 17,137
Community projects 207,701 207,701
Total Restricted 496,621 496,621
Unassigned $1,111,367 (2,461) 1,108,906
Total Fund Balances $1,111,367 $494,160 $1,605,527
The City has continued its approach when budgeting to set aside for future projects and unforeseen circumstances. To that end, the City set aside 3% of its General Fund revenues this fiscal year to General Operating Reserves. The balance as of June 30, 2021 is $227,216. The City also put 4% of its General Fund revenues to General Capital Reserves which has a balance of $57,695 as of June 30, 2021. Finally, the City set aside 1% of its General Fund revenue to General Savings. At June 30, 2021, the balance is $29,066.
Prior Period Adjustment
During fiscal year ended June 30, 2021, management determined that the accrual for accounts payable recorded in fiscal year ended June 30, 2019, was not properly reversed as of June 30, 2020. As a result, expenditures in the General Fund as of June 30, 2020 were overstated. Management has recorded a prior period adjustment, resulting in an overall increase of fund balance in the General Fund, and net position of Governmental Activities, of $278,840.
NOTE 8 – PENSION PLAN
General Information about the Pension Plan
Plan Description – All qualified permanent and probationary employees are eligible to participate in the City’s separate Safety (police) and Miscellaneous (all other) Employee Pension Rate Plans. The City’s Miscellaneous and Safety Rate Plans are part of the public agency cost-sharing multiple-employer defined benefit pension plan (PERF C), which is administered by the California Public Employees’ Retirement System (CalPERS). PERF C consists of a miscellaneous pool and a safety pool (also referred to as “risk pools”), which are comprised of individual employer miscellaneous and safety rate plans, respectively. Individual employers may sponsor more than one miscellaneous and safety rate plan. The employer participates in one cost-sharing multiple-employer defined benefit pension plan regardless of the number of rate plans the employer sponsors. The City sponsors four rate plans (two miscellaneous and two safety). Benefit provisions under the Plan are established by State statute and City resolution. CalPERS issues publicly available reports that include a full description of the pension plan regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. 43 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
Benefits Provided – CalPERS provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service, equal to one year of full time employment. Members with five years of total service are eligible to retire at age 50 with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service. The death benefit is one of the following: the Basic Death Benefit, the 1959 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost of living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.
The Plan’s provisions and benefits in effect on June 30, 2021 are summarized as follows:
Hire date
Prior to January
1, 2013
On or after
January 1, 2013
Benefit formula 3.0% @ 60 2.0% @ 62
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 67 52 - 67
Monthly benefits, as a % of eligible compensation 2.0% - 3.0% 1.0% to 2.5% Required employee contribution rates 7.8% 6.75%
Required employer contribution rates 14.54% 7.59%
Hire date
Prior to January
1, 2013
On or after
January 1, 2013
Benefit formula 3.0% @ 50 2.7% @ 57
Benefit vesting schedule 5 years service 5 years service Benefit payments monthly for life monthly for life
Retirement age 50 - 55 50 - 57
Monthly benefits, as a % of eligible compensation 3% 2.0% to 2.7% Required employee contribution rates 9.0% 13.0%
Required employer contribution rates 22.48% 13.13%
City Miscellaneous Plan
City Safety Plan
Beginning in fiscal year 2016, CalPERS collects employer contributions for the Plan as a percentage of payroll for the normal cost portion as noted in the rates above and as a dollar amount for contributions toward the unfunded liability and side fund. The dollar amounts are billed on a monthly basis. The City’s required contribution for the unfunded liability was $247,694 in fiscal year 2021.
Contributions – Section 20814(c) of the California Public Employees’ Retirement Law requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for the Plan are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. 44 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
For the year ended June 30, 2021, the contributions recognized as part of pension expense for the Plan were as follows:
Total Contributions - Employer $374,818
City Safety Plan
City Miscellaneous Plan
Contributions - Employer
$193,137
181,681
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions – For purposes of measuring the net pension liability and deferred outflows/inflows of resources related to pensions, and pension expense, information about the fiduciary net position of the Plan and additions to/deductions from the Plan’s fiduciary net position have been determined on the same basis as they are reported by the CalPERS Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
As of June 30, 2021, the City reported a net pension liability for its proportionate share of the net pension liability of the Plan as follows:
Proportionate Share
of Net Pension Liability
City Safety Plan $1,857,834
City Miscellaneous Plan 2,029,947
Total Net Pension Liability $3,887,781
The City’s net pension liability for the Plan is measured as the proportionate share of the net pension liability. The net pension liability of the Plan is measured as of June 30, 2020, and the total pension liability for the Plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2019, rolled forward to June 30, 2020 using standard update procedures. The City’s proportion of the net pension liability was based on a projection of the City’s long-term share of contributions to the pension plan relative to the projected contributions of all participating employers, actuarially determined. The City’s proportionate share of the net pension liability for the Plan as of June 30, 2019, and 2020 was as follows:
45 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
City Safety Plan
Proportion - June 30, 2019 0.02710%
Proportion - June 30, 2020 0.02789%
Change - Increase (Decrease) 0.00079%
City Miscellaneous Plan
Proportion - June 30, 2019 0.04890%
Proportion - June 30, 2020 0.04812%
Change - Increase (Decrease) (0.00078%)
For the year ended June 30, 2021, the City recognized pension expense of $152,748. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
Deferred Deferred
Outflows Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $374,818 Differences between actual and expected experience 248,675 Differences between actual and proportional contributions 475 ($125,924) Changes in assumptions (20,666)
Net difference between projected and actual earnings on pension plan investments 100,682
Adjustments due to differences in proportion (34,056) 75,829 Total $800,479 ($180,646)
$374,818 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net pension liability in the year ended June 30, 2022. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Year Ended Annual
June 30 Amortization
2022 $8,571
2023 99,080
2024 88,209
2025 49,155
Total $245,015
46 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
Actuarial Assumptions – For the measurement period ended June 30, 2020, the total pension liabilities were determined by rolling forward the June 30, 2019, total pension liability. The June 30, 2020 total pension liability was based on the following actuarial methods and assumptions:
All Plans
Valuation Date June 30, 2019
Measurement Date June 30, 2020
Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 7.15%
Inflation 2.50%
Projected Salary Increase (1)
Investment Rate of Return 7.00% (2)
Mortality Derived using CalPERS Membership Data for all Funds (3) Post Retirement Benefit
Increase
The lesser of contract COLA or 2.50% until Purchasing
Power Protection Allowance Floor on Purchasing Power
applies, 2.50% thereafter
(1) Depending on age, service and type of employment
(2) Net of pension plan investment and administrative expenses; includes inflation (4) All of the City's plans for miscellaneous and safety employed the same assumptions (3) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Preretirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.
Entry Age Normal in accordance with the GASB 68
Change of Assumptions – For the measurement date of June 30, 2020, the inflation rate was 2.50%.
Discount Rate – The discount rate used to measure the total pension liability was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability.
47 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
In determining the long-term expected rate of return, CalPERS took into account both short-term and longterm market return expectations as well as the expected pension fund cash flows. Using historical and forecasted information for all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the founded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as followed:
Asset Class1
Assumed asset
allocation
Real Return
Years 1 - 102
Real Return
Years 11+3
Global Equity 50.0% 4.80% 5.98%
Global Fixed Income 28.0% 1.00% 2.62%
Inflation Sensitive Assets - 0.77% 1.81%
Private Equity 8.0% 6.30% 7.23%
Real Estate 13.0% 3.75% 4.93%
Liquidity 1.0% - -0.92%
Total 100%
2 An expected inflation of 2.00% is used this period.
3 An expected inflation of 2.92% is used this period.
1 In the System's Comprehensive Annual Financial Report, Fixed Income is included in Global Debt Securities; Liquidity is included in Short-term Investments; Inflation Assets are included in both Global Equity Securities and Global Debt Securities. 48 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate – The following presents the City’s proportionate share of the net pension liability for the Plan, calculated using the discount rate for the Plan, as well as what the City’s proportionate share of the net pension liability would be if it were calculated using a discount rate that is 1-percentage point lower or 1-percentage point higher than the current rate:
1% Decrease 6.15%
Net Pension Liability $2,775,284
Current Discount Rate 7.15%
Net Pension Liability $1,857,834
1% Increase 8.15%
Net Pension Liability $1,104,979
1% Decrease 6.15%
Net Pension Liability $2,967,846
Current Discount Rate 7.15%
Net Pension Liability $2,029,947
1% Increase 8.15%
Net Pension Liability $1,254,991
City Miscellaneous Plan
City Safety Plan
Pension Plan Fiduciary Net Position – Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.
Subsequent Event – Reduction of CalPERS Discount Rate - In July 2021, CalPERS reported a preliminary 21.3% net return on investments for the 12-month period that ended June 30, 2021. Under the Funding Risk Mitigation Policy, approved by the CalPERS Board of Administration in 2015, the 21.3% net return will trigger a reduction in the discount rate used to calculate employer and Public Employees' Pension Reform Act (PEPRA) member contributions. The Funding Risk Mitigation Policy seeks to reduce CalPERS funding risk over time, in which CalPERS investment performance that significantly outperforms the discount rate will trigger adjustments to the discount rate, expected investment return, and strategic asset allocation targets. This is the first time it has been triggered. The discount rate, or assumed rate of return, will drop to 6.8%, from its current level of 7%. 49 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 8 – PENSION PLAN (Continued)
Based on these preliminary fiscal year returns, the CalPERS has announced the funded status of the overall Public Employees Retirement Fund (PERF) is an estimated 82%. This estimate is based on a 7% discount rate. Under the new 6.8% discount rate, however, CalPERS indicated the funded status of the overall PERF drops to 80%. This is because existing assets are assumed to grow at a slightly slower rate annually into the future. As intended under the Funding Risk Mitigation Policy, the lower discount rate increases the likelihood that CalPERS can reach its target over the longer term. The CalPERS Board of Administration will continue to review the discount rate through its Asset Liability Management process during the rest of the calendar year.
CalPERS' final fiscal year 2021 investment performance will be calculated based on audited figures and will be reflected in contribution levels for contracting cities, counties, and special districts in fiscal year 2024.
NOTE 9 – INSURANCE
The City is a member of the Central San Joaquin Valley Risk Management Authority (CSJVRMA).
CSJVRMA is a joint powers authority organized in accordance with Article 1, Chapter 5, Division 7, Title I of the California Government Fund Programs. The purpose is to create a common pool of funds to be used to meet obligations of the parties to provide workers’ compensation benefits for their employees and to provide liability insurance. CSJVRMA provides claims processing administrative services, risk management services and actuarial studies. The City Council does not have significant oversight responsibility, since they evenly share all factors of responsibility with other agencies. The City does not retain the risk of loss. However, ultimate liability for payment of claims and insurance premiums resides with member agencies. CSJVRMA is empowered to make supplemental assessments as needed to eliminate deficit positions of member agencies. If CSJVRMA becomes insolvent, the City is responsible only to the extent of any deficiency in its equity balance. CSJVRMA establishes claims liabilities based on estimates of the ultimate cost of claims (including future claims settlement expenses) that have been reported but not settled, plus estimates of claims that have been incurred but not reported. Because actual claims costs depend on various factors, the claims liabilities are recomputed periodically using a variety of actuarial and statistical techniques to produce current estimates that reflect recent settlements, claim frequency, and other economic and social factors. A provision for inflation is implicit in the calculation of estimated future claims costs. Adjustments to claims liabilities are charged or credited to expense in the periods in which they are made. The audited financial statements of the CSJVRMA are available at the CSJVRMA’s office.
50 CITY OF SUTTER CREEK
NOTES TO BASIC FINANCIAL STATEMENTS
For the Year Ended June 30, 2021
NOTE 9 – INSURANCE (Continued)
The City’s insurance coverage and the respective coverage providers are as follows:
Amount Coverage Provider Payment Source
LIABILITY CLAIMS
$10,000 Self Insurer City funds
$10,001 - $1,000,000 Central San Joaquin Valley Risk Management Authority Shared risk pool WORKERS COMPENSATION:
$10,000 Self Insurer City funds
$10,001 - $500,000 Central San Joaquin Valley Risk Management Authority Shared risk pool PROPERTY COVERAGE:
$5,000 Self Insurer City funds
$5,001 - $25,000 Central San Joaquin Valley Risk Management Authority Shared risk pool AUTO PHYSICAL DAMAGE/LOW VALUE VEHICLE:
$500 Self Insurer
$501 - $25,000 per loss Central San Joaquin Valley Risk Management Authority Shared risk pool There have been no significant reductions in insurance coverage from coverage in the prior fiscal year.
Also, settled claims have not exceeded insurance coverage for the past three fiscal years.
NOTE 10 – COMMITMENTS AND CONTINGENCIES
The City is a defendant in a number of lawsuits which have arisen in the normal course of business. While substantial damages are alleged in some of these actions, their outcome cannot be predicted with certainty.
In the opinion of the City Attorney, these actions, when finally adjudicated, will not have a material adverse effect on the financial condition of the City.
The City participates in a number of Federal, State and County programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the City may be required to reimburse the grantor government.
Developer Agreement: The City entered into an agreement in January 2010 with the Gold Rush Golf LLC.
The agreement provides parameters for the development of a master plan community encompassing approximately 900 acres on the west side of the City. The development as pursued by Gold Rush Golf LLC and its successor entities are also controlled and limited by the various environmental and planning approvals obtained through the various approval processes stipulated by State law.
The agreement calls for the installation of a variety of public improvements that will serve the prospective development. Some of those improvements involve the City’s sewage treatment plant. At this time, the site for the master plan community remains undeveloped and no new planning approvals have been sought by the developers. Given the state of the economy and the housing industry, it is unknown as to the timing of its development. The City has not initiated any plans for the expansion of its sewage treatment plan nor the related licensing, capacity and discharge limitations subject to State approval. The City has not recorded any obligation for any prospective public improvements associated with the development.
Contractual Arrangements: During the course of normal business the City enters into a variety of contractual arrangements for services and supplies. As of the balance sheet date the amount of these contractual arrangements total $137,506 for various vendors. 51 This Page Intentionally Left Blank
REQUIRED SUPPLEMENTARY INFORMATION
CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
City - Miscellaneous Plan
Measurement date 6/30/2014 6/30/2015 6/30/2016
Plan's proportion of the Net Pension Liability
(Asset) 0.02113% 0.05285% 0.05055%
Plan's proportion share of the Net Pension
Liability (Asset) $1,314,608 $1,449,891 $1,756,085
Plan's Covered Payroll $324,968 $299,794 $467,495
Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered
Payroll 370.99% 483.63% 375.64%
Plan's Proportionate Share of the Fiduciary Net
Position as a Percentage of the Plan's Total
Pension Liability 77.99% 75.77% 71.43%
Plan's Proportionate Share of Aggregate
Employer Contributions $125,929 $158,803 $172,817
City - Safety Plan
Measurement date 6/30/2014 6/30/2015 6/30/2016
Plan's proportion of the Net Pension Liability
(Asset) 0.01528% 0.02789% 0.02608%
Plan's proportion share of the Net Pension
Liability (Asset) $950,642 $1,069,197 $1,069,197
Plan's Covered Payroll $352,448 $364,745 $269,693
Plan's Proportionate Share of the Net Pension
Liability/(Asset) as a Percentage of its Covered
Payroll 217.54% 293.14% 396.45%
Plan's Proportionate Share of the Fiduciary Net
Position as a Percentage of the Plan's Total
Pension Liability 78.13% 77.37% 73.34%
Plan's Proportionate Share of Aggregate
Employer Contributions $96,145 $103,268 $113,766
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.
SCHEDULE OF THE PLAN'S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY AND RELATED RATIOS
AS OF THE MEASUREMENT DATE
Cost-Sharing Multiple-Employer Defined Pension Plan
Last 10 Years*
54 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
City - Miscellaneous Plan
6/30/2017 6/30/2018 6/30/2019 6/30/2020
0.04949% 0.04967% 0.04890% 0.04812%
$1,950,973 $1,871,958 $1,958,241 $2,029,947
$482,527 $507,853 $473,834 $324,503
404.32% 368.60% 413.28% 625.56%
70.41% 71.77% 71.09% 71.20%
$175,493 $197,774 $224,844 $181,681
City - Safety Plan
6/30/2017 6/30/2018 6/30/2019 6/30/2020
0.02608% 0.02668% 0.02710% 0.02789%
$1,558,095 $1,565,646 $1,692,003 $1,857,834
$272,978 $349,806 $323,592 $314,220
570.78% 447.58% 522.88% 591.25%
73.03% 74.73% 74.88% 72.50%
$112,938 $130,533 $167,177 $193,137
55 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
City Miscellaneous Plan
Fiscal year 2015 2016 2017
Actuarially determined contribution $125,929 $158,803 $172,817 Contributions in relation to the actuarially
determined contributions (125,929) (158,803) (172,817)
Contribution deficiency (excess) $0 $0 $0
Covered payroll $299,794 $467,495 $482,527
Contributions as a percentage of covered
payroll 42.01% 33.97% 35.81%
City Safety Plan
Fiscal year 2015 2016 2017
Actuarially determined contribution $96,145 $103,268 $113,766 Contributions in relation to the actuarially
determined contributions (96,145) (103,268) (113,766)
Contribution deficiency (excess) $0 $0 $0
Covered payroll $364,745 $269,693 $272,978
Contributions as a percentage of covered
payroll 26.36% 38.29% 41.68%
* Fiscal year 2015 was the 1st year of implementation, therefore only seven years are shown.
Methods and assumptions used to determine contribution rates:
Actuarial cost method
Amortization method
Remaining amortization period
Asset valuation method
Inflation
Salary increases Varies by Entry Age and Service
Investment rate of return
7.5%, net of pension plan investment
expense, including inflation
7.65%, net of pension plan investment
expense, including inflation
7.65%, net of pension plan investment
expense, including inflation
Retirement age 59 yrs. Misc., 54 yrs. Safety 50 & 52 & 55 yrs. Misc., 50 yrs. Safety 50 & 52 & 55 yrs. Misc., 50 yrs. Safety Mortality
The probabilities of mortality are derived from
CalPERS' Membership Data for all Funds
based on CalPERS' specific data from a 2014
CalPERS Experience Study. The table
includes 20 years of mortality improvements
using the Society of Actuaries Scale BB.
The probabilities of mortality are derived from
CalPERS' Membership Data for all Funds
based on CalPERS' specific data from a 2010
CalPERS Experience Study. The table
includes 5 years of mortality improvements
using the Society of Actuaries Scale AA.
The probabilities of mortality are derived from
CalPERS' Membership Data for all Funds
based on CalPERS' specific data from a 2014
CalPERS Experience Study. The table
includes 20 years of mortality improvements
using the Society of Actuaries Scale BB.
0.025
Changes in assumptions: For the measurement date of June 30, 2018, the inflation rate reduced from 2.75% to 2.50%.
SCHEDULE OF CONTRIBUTIONS
Cost-Sharing Multiple Employer Defined Pension Plan
Last 10 Years*
Entry age
Level percentage of payroll, closed
28 years
5-year smoothed market
56 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
2018 2019 2020 2021
$175,493 $197,774 $224,844 $181,681
(175,493) (197,774) (224,844) (181,681)
$0 $0 $0 $0
$507,853 $473,834 $324,503 $527,385
34.56% 41.74% 69.29%
2018 2019 2020 2021
$112,938 $130,533 $167,177 $193,137
(112,938) (130,533) (167,177) (193,137)
$0 $0 $0 $0
$349,806 $323,592 $314,220 $361,808
32.29% 40.34% 53.20% 53.38%
7.375%, net of pension plan investment
expense, including inflation
7.25%, net of pension plan investment
expense, including inflation
7.00%, net of pension plan investment
expense, including inflation
7.00%, net of pension plan investment
expense, including inflation
50 & 52 & 55 yrs. Misc., 50 yrs. Safety 50 & 52 & 55 yrs. Misc., 50 yrs. Safety 50 & 52 & 55 yrs. Misc., 50 yrs. Safety 50 & 52 & 55 yrs. Misc., 50 yrs. Safety The probabilities of mortality are derived from
CalPERS' Membership Data for all Funds
based on CalPERS' specific data from a 2014
CalPERS Experience Study. The table
includes 20 years of mortality improvements
using the Society of Actuaries Scale BB.
The mortality table used was developed
based on CalPERS specific data. The table
includes 15 years of mortality improvements
using the Society of Actuaries Scale 90% of
scale MP 2016. For more details on this table,
please refer to the December 2017 experience
study report (based on CalPERS demographic
data from 1997 to 2015) that can be found on
the CalPERS website.
The mortality table used was developed
based on CalPERS specific data. The table
includes 15 years of mortality improvements
using the Society of Actuaries Scale 90% of
scale MP 2016. For more details on this table,
please refer to the December 2017 experience
study report (based on CalPERS demographic
data from 1997 to 2015) that can be found on
the CalPERS website.
The mortality table used was developed
based on CalPERS specific data. The table
includes 15 years of mortality improvements
using the Society of Actuaries Scale 90% of
scale MP 2016. For more details on this table,
please refer to the December 2017 experience
study report (based on CalPERS demographic
data from 1997 to 2015) that can be found on
the CalPERS website.
57 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
SCHEDULE OF CHANGES IN THE TOTAL OPEB LIABILITY AND RELATED RATIOS Last 10 fiscal years*
Measurement Date 6/30/18 6/30/19 6/30/2020 6/30/2021
Total OPEB Liability (1)
Service Cost
Interest $1,882 $1,831 $1,807 $1,656
Changes of benefit terms
Differences between expected and actual experience 1,553 Changes of assumptions 7,386
Benefit payments (3,780) (3,780) (3,780) (3,780)
Net change in total OPEB liability (1,898) (1,949) (1,973) 6,815 Total OPEB liability - beginning 50,282 48,384 46,435 44,462 Total OPEB liability - ending $48,384 $46,435 $44,462 $51,277 Covered payroll N/A N/A N/A N/A
Notes to Schedule:
(1) No assets are accumulated in a trust that meets the criteria in paragraph 4 of Governmental Accounting Standards Board Statement No. 75. * Fiscal year 2018 was the first year of implementation, therefore only four years are shown. 58 CITY OF SUTTER CREEK
REQUIRED SUPPLEMENTAL INFORMATION
For the Year Ended June 30, 2021
SCHEDULE OF CONTRIBUTIONS
Last 10 fiscal years*
Fiscal Year Ended June 30, 2018 2019 2020 2021
Actuarially required contribution $3,780 $3,780 $3,780 $3,780 Contributions in relation to the
actuarially required contributions 3,780 3,780 3,780 3,780 Contribution deficiency (excess) $0 $0 $0 $0
Covered payroll $0 $0 $0 $0
Notes to Schedule:
Methods and assumptions used to determine contribution rates:
Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry Age Normal Cost, level percent of pay Actuarial Assumptions:
Asset Valuation Market Value
Discount Rate 2.16%
General Inflation Rate 2.50%
Assumed Wage Inflation Not applicable
Payroll Growth Not applicable
Mortality Improvement MacLeod Watts Scale 2020 applied generationally from 2015 Employer Cost Sharing No increase in the $105 monthly stipend amount * Fiscal year 2018 was the first year of implementation, therefore only four years are shown. 59 This Page Intentionally Left Blank
SUPPLEMENTARY INFORMATION
CITY OF SUTTER CREEK
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING BALANCE SHEET
SPECIAL REVENUE FUNDS
Crestview
Gas Tax, Streets Lighting
& Sidewalks District Cemetery FEMA AB 1600
Fund Fund Fund Fund Fund
ASSETS
Cash and investments $2,130 $3,139 $2,582 $9,398 $153,478 Accounts receivable 643
TOTAL ASSETS $2,130 $3,782 $2,582 $9,398 $153,478
LIABILITIES
Accounts payable $3,008 $68 $40
Deposits payable
TOTAL LIABILITIES 3,008 68 40
FUND BALANCE (DEFICIT)
Restricted 3,714 2,542 $9,398 $153,478
Unassigned (878)
TOTAL FUND BALANCES (DEFICIT) (878) 3,714 2,542 9,398 153,478
TOTAL LIABILITIES AND
FUND BALANCES (DEFICIT) $2,130 $3,782 $2,582 $9,398 $153,478 JUNE 30, 2021
62 SPECIAL REVENUE FUNDS
Community ACRA Total
Police Center Regional Broad Street Traffic Nonmajor
Grants Grant Rec. Fees Drain Mitigation Governmental
Funds Fund Fund Fund Fund Funds
$7,739 $47,967 $1,208 $298,081 $525,722
643
$7,739 $47,967 $1,208 $298,081 $526,365
$1,283 $4,399
300 $27,506 27,806
1,583 27,506 32,205
$7,739 $47,967 $1,208 270,575 496,621
(1,583) (2,461)
7,739 (1,583) 47,967 1,208 270,575 494,160
$7,739 $47,967 $1,208 $298,081 $526,365
63 CITY OF SUTTER CREEK
NON-MAJOR GOVERNMENTAL FUNDS
COMBINING SCHEDULE OF REVENUES, EXPENDITURES
AND CHANGES IN FUND BALANCES
FOR THE YEAR ENDED JUNE 30, 2021
SPECIAL REVENUE FUNDS
Crestview
Gas Tax, Streets Lighting
& Sidewalks District Cemetery FEMA AB 1600
Fund Fund Fund Fund Fund
GOVERNMENTAL REVENUES
Taxes and special assessments $61,878
Interest and investment income $4 $6 $24 $372
Intergovernmental revenues
Charges for services 2,809 2,500 6,334
Total Revenues 61,878 2,813 2,506 24 6,706
EXPENDITURES
Current:
General government 104
Public works and facilities 59,709 833 1,472
Cultural and recreation
Total Expenditures 59,709 833 1,472 104
OTHER FINANCING SOURCES
Transfers in 77,944
Transfers out
Total Other Financing Sources 77,944
NET CHANGE IN FUND BALANCE 80,113 1,980 1,034 24 6,602
(80,991) 1,734 1,508 9,374 146,876
FUND BALANCES (DEFICITS) END OF YEAR ($878) $3,714 $2,542 $9,398 $153,478
FUND BALANCES (DEFICITS) BEGINNING OF YEAR
64 SPECIAL REVENUE FUNDS
Community ACRA Total
Police Center Regional Broad Street Traffic Nonmajor
Grants Grant Rec. Fees Drain Mitigation Governmental
Funds Fund Fund Fund Fund Funds
$61,878
$15 $14 $76 $3 $1,171 1,685
2,005 24,877 26,882
38,502 8,760 4,693 63,598
2,020 63,393 8,836 3 5,864 154,043
37,304 37,408 62,014
83,795 83,795
121,099 183,217
238,003 315,947
(103,460) (103,460)
238,003 (103,460) 212,487
2,020 180,297 (94,624) 3 5,864 183,313
5,719 (181,880) 142,591 1,205 264,711 310,847
$7,739 ($1,583) $47,967 $1,208 $270,575 $494,160
65 CITY OF SUTTER CREEK
SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCES -
BUDGET AND ACTUAL -
Budgeted
Amounts
Original and Variance with
Final Actual Amounts Final Budget
REVENUES:
Taxes and special assessments $63,143 $61,878 ($1,265)
Interest and investment income
Intergovernmental revenues 1,200 (1,200)
TOTAL REVENUES 64,343 61,878 (2,465)
EXPENDITURES:
Current:
Public works and facilities 59,369 59,709 (340)
TOTAL EXPENDITURES 59,369 59,709 (340)
OTHER FINANCING SOURCES (USES)
Transfers in 77,944 77,944
TOTAL OTHER FINANCING SOURCES (USES) 77,944 77,944
NET CHANGE IN FUND BALANCE 4,974 80,113 75,139
FUND BALANCES (DEFICIT) BEGINNING OF YEAR (80,991) (80,991) FUND BALANCES (DEFICIT) END OF YEAR ($76,017) ($878) $75,139
GAS TAX, STREETS & SIDEWALKS SPECIAL REVENUE FUND
FOR THE YEAR ENDED JUNE 30, 2021
66 CUSTODIAL FUNDS
Community Amador
Monteverde Knights Facilities Regional Total
Store Foundry District Sanitary Custodial
Fund Fund Fund District Funds
ASSETS
Cash and investments $3,117 $946 $4,063
Prepaid expenses 1,500 1,500
Due from members $23,842 23,842
TOTAL ASSETS $4,617 $946 $23,842 $29,405
LIABILITIES
Accounts payable $2,404 $928 $3,824 $7,156
Due to other governments $10,531 10,531
TOTAL LIABILITIES 2,404 10,531 928 3,824 17,687
NET POSITION (DEFICIT)
Restricted (2,404) (5,914) 18 20,018 11,718
TOTAL NET POSITION (DEFICIT) ($2,404) ($5,914) $18 $20,018 $11,718
CITY OF SUTTER CREEK
FIDUCIARY FUNDS
COMBINING STATEMENT OF FIDUCIARY NET POSITION
AS OF JUNE 30, 2021
68 Community Amador
Monteverde Knights Facilities Regional Total
Store Foundry District Sanitary Custodial
Fund Fund Fund District Funds
ADDITIONS:
Interest and investment income $7 $2 $9
Charges for services $322,979 322,979
Other revenue $1,612 70,425 72,037
TOTAL ADDITIONS 1,612 7 2 393,404 395,025
DEDUCTIONS:
Operations - salaries and benefits 73 125 135,993 136,191 Operations - other 384,218 384,218
Utilities 975 387 1,362
Repairs and maintenance 504 696 1,200
Supplies 664 664
Professional services 2,306 2,306
TOTAL DEDUCTIONS 1,552 125 524,264 525,941
CHANGE IN NET POSITION 60 (118) 2 (130,860) (130,916)
NET POSITION, BEGINNING OF YEAR AS RESTATED (2,464) (5,796) 16 150,878 142,634 NET POSITION, END OF YEAR ($2,404) ($5,914) $18 $20,018 $11,718
CITY OF SUTTER CREEK
FIDUCIARY FUNDS
COMBINING STATEMENT OF CHANGES IN FIDUCIARY NET POSITION FOR THE YEAR ENDED JUNE 30, 2021
69 This Page Intentionally Left Blank
CITY OF SUTTER CREEK
MEMORANDUM ON INTERNAL CONTROL
AND
REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED JUNE 30, 2021
This Page Left Intentionally Blank
CITY OF SUTTER CREEK
MEMORANDUM ON INTERNAL CONTROL
AND
REQUIRED COMMUNICATIONS
For The Year Ended JUNE 30, 2021
Table of Contents
Page
Memorandum on Internal Control ..................................................................................................... 1 Schedule of Significant Deficiencies ......................................................................................... 3 Schedule of Other Matters ......................................................................................................... 5 Required Communications ................................................................................................................ 15 Significant Audit Matters:
Accounting Policies ........................................................................................................... 15 Unusual Transactions, Controversial or Emerging Areas ............................................... 16 Accounting Estimates ........................................................................................................ 17 Disclosures ......................................................................................................................... 17 Difficulties Encountered in Performing the Audit ........................................................... 17 Corrected and Uncorrected Misstatements ....................................................................... 17 Disagreements with Management ..................................................................................... 18 Management Representations ............................................................................................ 18 Management Consultations with Other Independent Accountants ................................. 18 Other Audit Findings and Issues ........................................................................................ 18 Other Information Accompanying the Financial Statements ................................................... 18 This Page Left Intentionally Blank
MEMORANDUM ON INTERNAL CONTROL
To the City Council of
the City of Sutter Creek, California
In planning and performing our audit of the basic financial statements of the City of Sutter Creek, California (City), as of and for the year ended June 30, 2021, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies and therefore material weaknesses or significant deficiencies may exist that were not identified. In addition, because of inherent limitations in internal control, including the possibility of management override of controls, misstatements due to error or fraud may occur and not be detected by such controls. However, as discussed below, we identified certain deficiencies in internal control that we consider to be significant deficiencies.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the City’s financial statements will not be prevented, or detected and corrected on a timely basis. We did not identify any deficiencies in internal control that we consider to be material weaknesses.
A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control included on the Schedule of Significant Deficiencies to be significant deficiencies.
Included in the Schedule of Other Matters are recommendations not meeting the above definitions that we believe are opportunities for strengthening internal controls and operating efficiency.
Management’s written responses included in this report have not been subjected to the audit procedures applied in the audit of the financial statements and, accordingly, we express no opinion on them.
This communication is intended solely for the information and use of management, City Council, and others within the organization, and is not intended to be and should not be used by anyone other than these specified parties.
Pleasant Hill, California
March 7, 2022
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MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF SIGNIFICANT DEFICIENCIES
2021-01: Payroll Documentation
Criteria: All pay rates, pay modifications/differentials, and employee benefits should be formally documented and updated.
Condition: While performing our payroll testing, we reviewed personnel files for documentation of employee pay rates. Out of three files that we reviewed, we noted two that did not have updated support for the employees’ current compensation. The two included the following:
The file for the Public Works Acting Lead had a Personnel Action Form (PAF) showing a 5% pay modification approved for three months, dated June 16, 2017. The employee continues to be paid the 5% increase but there is no current documentation to support the modification. The file of the Accounting Supervisor, who is not part of a bargaining unit, did not have a compensation agreement.
Effect: It is difficult to determine whether the pay rates being paid are correct.
Cause: The cause of this was due to City staff oversight and miscommunication related to changes in staffing roles.
Recommendation: In order to ensure employees are being paid the correct pay rates, any and all changes to employees’ pay rates or benefits should be formally documented and updated as necessary. All employee files should be reviewed to ensure that formal documentation exists, is accurate and updated.
Management’s Response:
An updated PAF will be issued for the Public Works Acting Lead, and a compensation agreement will be completed for the Accounting Supervisor.
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MEMORANDUM ON INTERNAL CONTROL
SCHEDULE OF OTHER MATTERS
2021-02: Upcoming Governmental Accounting Standards Board (GASB) Pronouncements The following comment represents new pronouncements taking affect in the next few years. We cite them here to keep you informed of developments:
EFFECTIVE FISCAL YEAR 2021/22:
GASB 87 – Leases
The objective of this Statement is to better meet the information needs of financial statement users by improving accounting and financial reporting for leases by governments. This Statement increases the usefulness of governments’ financial statements by requiring recognition of certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. It establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. Under this Statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources, thereby enhancing the relevance and consistency of information about governments’ leasing activities.
A lease is defined as a contract that conveys control of the right to use another entity’s nonfinancial asset (the underlying asset) as specified in the contract for a period of time in an exchange or exchange-like transaction. Examples of nonfinancial assets include buildings, land, vehicles, and equipment. Any contract that meets this definition should be accounted for under the leases guidance, unless specifically excluded in this Statement.
GASB 89 – Accounting for Interest Cost Incurred before the End of a Construction Period The objectives of this Statement are (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period.
This Statement establishes accounting requirements for interest cost incurred before the end of a construction period. Such interest cost includes all interest that previously was accounted for in accordance with the requirements of paragraphs 5–22 of Statement No. 62, Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements, which are superseded by this Statement. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund.
This Statement also reiterates that in financial statements prepared using the current financial resources measurement focus, interest cost incurred before the end of a construction period should be recognized as an expenditure on a basis consistent with governmental fund accounting principles. 5 MEMORANDUM ON INTERNAL CONTROL
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GASB 92 – Omnibus 2020
The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics and includes specific provisions about the following:
The effective date of Statement No. 87, Leases, and Implementation Guide No. 2019-3, Leases, for interim financial reports
Reporting of intra-entity transfers of assets between a primary government employer and a component unit defined benefit pension plan or defined benefit other postemployment benefit (OPEB) plan
The applicability of Statements No. 73, Accounting and Financial Reporting for Pensions and Related Assets That Are Not within the Scope of GASB Statement 68, and Amendments to Certain Provisions of GASB Statements 67 and 68, as amended, and No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, as amended, to reporting assets accumulated for postemployment benefits
The applicability of certain requirements of Statement No. 84, Fiduciary Activities, to postemployment benefit arrangements
Measurement of liabilities (and assets, if any) related to asset retirement obligations (AROs) in a government acquisition
Reporting by public entity risk pools for amounts that are recoverable from reinsurers or excess insurers
Reference to nonrecurring fair value measurements of assets or liabilities in authoritative literature
Terminology used to refer to derivative instruments.
GASB 93 – Replacement of Interbank Offered Rates
Some governments have entered into agreements in which variable payments made or received depend on an interbank offered rate (IBOR)—most notably, the London Interbank Offered Rate (LIBOR). As a result of global reference rate reform, LIBOR is expected to cease to exist in its current form at the end of 2021, prompting governments to amend or replace financial instruments for the purpose of replacing LIBOR with other reference rates, by either changing the reference rate or adding or changing fallback provisions related to the reference rate.
Statement No. 53, Accounting and Financial Reporting for Derivative Instruments, as amended, requires a government to terminate hedge accounting when it renegotiates or amends a critical term of a hedging derivative instrument, such as the reference rate of a hedging derivative instrument’s variable payment. In addition, in accordance with Statement No. 87, Leases, as amended, replacement of the rate on which variable payments depend in a lease contract would require a government to apply the provisions for lease modifications, including remeasurement of the lease liability or lease receivable. 6 MEMORANDUM ON INTERNAL CONTROL
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GASB 93 – Replacement of Interbank Offered Rates (Continued) The objective of this Statement is to address those and other accounting and financial reporting implications that result from the replacement of an IBOR. This Statement achieves that objective by:
Providing exceptions for certain hedging derivative instruments to the hedge accounting termination provisions when an IBOR is replaced as the reference rate of the hedging derivative instrument’s variable payment
Clarifying the hedge accounting termination provisions when a hedged item is amended to replace the reference rate
Clarifying that the uncertainty related to the continued availability of IBORs does not, by itself, affect the assessment of whether the occurrence of a hedged expected transaction is probable Removing LIBOR as an appropriate benchmark interest rate for the qualitative evaluation of the effectiveness of an interest rate swap
Identifying a Secured Overnight Financing Rate and the Effective Federal Funds Rate as appropriate benchmark interest rates for the qualitative evaluation of the effectiveness of an interest rate swap
Clarifying the definition of reference rate, as it is used in Statement 53, as amended Providing an exception to the lease modifications guidance in Statement 87, as amended, for certain lease contracts that are amended solely to replace an IBOR as the rate upon which variable payments depend.
GASB 97 – Certain Component Unit Criteria, and Accounting for and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans The primary objectives of this Statement are to (1) increase consistency and comparability related to the reporting of fiduciary component units in circumstances in which a potential component unit does not have a governing board and the primary government performs the duties that a governing board typically would perform; (2) mitigate costs associated with the reporting of certain defined contribution pension plans, defined contribution other postemployment benefit (OPEB) plans, and employee benefit plans other than pension plans or OPEB plans (other employee benefit plans) as fiduciary component units in fiduciary fund financial statements; and (3) enhance the relevance, consistency, and comparability of the accounting and financial reporting for Internal Revenue Code (IRC) Section 457 deferred compensation plans (Section 457 plans) that meet the definition of a pension plan and for benefits provided through those plans.
This Statement requires that for purposes of determining whether a primary government is financially accountable for a potential component unit, except for a potential component unit that is a defined contribution pension plan, a defined contribution OPEB plan, or an other employee benefit plan (for example, certain Section 457 plans), the absence of a governing board should be treated the same as the appointment of a voting majority of a governing board if the primary government performs the duties that a governing board typically would perform.
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GASB 97 – Certain Component Unit Criteria, and Accounting for and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans (Continued) This Statement also requires that the financial burden criterion in paragraph 7 of Statement No. 84, Fiduciary Activities, be applicable to only defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement No. 67, Financial Reporting for Pension Plans, or paragraph 3 of Statement No. 74, Financial Reporting for Postemployment Benefit Plans Other Than Pension Plans, respectively.
This Statement (1) requires that a Section 457 plan be classified as either a pension plan or an other employee benefit plan depending on whether the plan meets the definition of a pension plan and (2) clarifies that Statement 84, as amended, should be applied to all arrangements organized under IRC Section 457 to determine whether those arrangements should be reported as fiduciary activities.
This Statement supersedes the remaining provisions of Statement No. 32, Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans, as amended, regarding investment valuation requirements for Section 457 plans. As a result, investments of all Section 457 plans should be measured as of the end of the plan’s reporting period in all circumstances.
The requirements of this Statement that (1) exempt primary governments that perform the duties that a governing board typically performs from treating the absence of a governing board the same as the appointment of a voting majority of a governing board in determining whether they are financially accountable for defined contribution pension plans, defined contribution OPEB plans, or other employee benefit plans and (2) limit the applicability of the financial burden criterion in paragraph 7 of Statement 84 to defined benefit pension plans and defined benefit OPEB plans that are administered through trusts that meet the criteria in paragraph 3 of Statement 67 or paragraph 3 of Statement 74, respectively, are effective immediately.
The requirements of this Statement that are related to the accounting and financial reporting for Section 457 plans are effective for fiscal years beginning after June 15, 2021. For purposes of determining whether a primary government is financially accountable for a potential component unit, the requirements of this Statement that provide that for all other arrangements, the absence of a governing board be treated the same as the appointment of a voting majority of a governing board if the primary government performs the duties that a governing board typically would perform, are effective for reporting periods beginning after June 15, 2021. Earlier application of those requirements is encouraged and permitted by requirement as specified within this Statement.
How the Changes in this Statement will Improve Financial Reporting The requirements of this Statement will result in more consistent financial reporting of defined contribution pension plans, defined contribution OPEB plans, and other employee benefit plans, while mitigating the costs associated with reporting those plans. The requirements also will enhance the relevance, consistency, and comparability of (1) the information related to Section 457 plans that meet the definition of a pension plan and the benefits provided through hose plans and (2) investment information for all 457 plans.
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EFFECTIVE FISCAL YEAR 2022/23:
GASB 91 – Conduit Debt Obligations
The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures.
A conduit debt obligation is defined as a debt instrument having all of the following characteristics:
There are at least three parties involved:
(1) an issuer
(2) a third-party obligor, and
(3) a debt holder or a debt trustee.
The issuer and the third-party obligor are not within the same financial reporting entity. The debt obligation is not a parity bond of the issuer, nor is it cross-collateralized with other debt of the issuer.
The third-party obligor or its agent, not the issuer, ultimately receives the proceeds from the debt issuance.
The third-party obligor, not the issuer, is primarily obligated for the payment of all amounts associated with the debt obligation (debt service payments).
All conduit debt obligations involve the issuer making a limited commitment. Some issuers extend additional commitments or voluntary commitments to support debt service in the event the third party is, or will be, unable to do so.
An issuer should not recognize a conduit debt obligation as a liability. However, an issuer should recognize a liability associated with an additional commitment or a voluntary commitment to support debt service if certain recognition criteria are met. As long as a conduit debt obligation is outstanding, an issuer that has made an additional commitment should evaluate at least annually whether those criteria are met. An issuer that has made only a limited commitment should evaluate whether those criteria are met when an event occurs that causes the issuer to reevaluate its willingness or ability to support the obligor’s debt service through a voluntary commitment.
This Statement also addresses arrangements—often characterized as leases—that are associated with conduit debt obligations. In those arrangements, capital assets are constructed or acquired with the proceeds of a conduit debt obligation and used by third-party obligors in the course of their activities.
Payments from third-party obligors are intended to cover and coincide with debt service payments.
During those arrangements, issuers retain the titles to the capital assets. Those titles may or may not pass to the obligors at the end of the arrangements.
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GASB 91 – Conduit Debt Obligations (Continued)
Issuers should not report those arrangements as leases, nor should they recognize a liability for the related conduit debt obligations or a receivable for the payments related to those arrangements. In addition, the following provisions apply:
If the title passes to the third-party obligor at the end of the arrangement, an issuer should not recognize a capital asset.
If the title does not pass to the third-party obligor and the third party has exclusive use of the entire capital asset during the arrangement, the issuer should not recognize a capital asset until the arrangement ends.
If the title does not pass to the third-party obligor and the third party has exclusive use of only portions of the capital asset during the arrangement, the issuer, at the inception of the arrangement, should recognize the entire capital asset and a deferred inflow of resources. The deferred inflow of resources should be reduced, and an inflow recognized, in a systematic and rational manner over the term of the arrangement.
This Statement requires issuers to disclose general information about their conduit debt obligations, organized by type of commitment, including the aggregate outstanding principal amount of the issuers’ conduit debt obligations and a description of each type of commitment. Issuers that recognize liabilities related to supporting the debt service of conduit debt obligations also should disclose information about the amount recognized and how the liabilities changed during the reporting period.
How the Changes in this Statement will Improve Financial Reporting The requirements of this Statement will improve financial reporting by eliminating the existing option for issuers to report conduit debt obligations as their own liabilities, thereby ending significant diversity in practice. The clarified definition will resolve stakeholders’ uncertainty as to whether a given financing is, in fact, a conduit debt obligation. Requiring issuers to recognize liabilities associated with additional commitments extended by issuers and to recognize assets and deferred inflows of resources related to certain arrangements associated with conduit debt obligations also will eliminate diversity, thereby improving comparability in reporting by issuers. Revised disclosure requirements will provide financial statement users with better information regarding the commitment’s issuers extend and the likelihood that they will fulfill those commitments. That information will inform users of the potential impact of such commitments on the financial resources of issuers and help users assess issuers’ roles in conduit debt obligations.
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GASB 94 – Public-Private and Public-Public Partnerships and Availability Payment Arrangements The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP is an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. Some PPPs meet the definition of a service concession arrangement (SCA), which the Board defines in this Statement as a PPP in which (1) the operator collects and is compensated by fees from third parties; (2) the transferor determines or has the ability to modify or approve which services the operator is required to provide, to whom the operator is required to provide the services, and the prices or rates that can be charged for the services; and (3) the transferor is entitled to significant residual interest in the service utility of the underlying PPP asset at the end of the arrangement.
This Statement also provides guidance for accounting and financial reporting for availability payment arrangements (APAs). As defined in this Statement, an APA is an arrangement in which a government compensates an operator for services that may include designing, constructing, financing, maintaining, or operating an underlying nonfinancial asset for a period of time in an exchange or exchange-like transaction.
PPPs - This Statement requires that PPPs that meet the definition of a lease apply the guidance in Statement No. 87, Leases, as amended, if existing assets of the transferor that are not required to be improved by the operator as part of the PPP arrangement are the only underlying PPP assets and the PPP does not meet the definition of an SCA. This Statement provides accounting and financial reporting requirements for all other PPPs: those that either (1) meet the definition of an SCA or (2) are not within the scope of Statement 87, as amended (as clarified by this Statement). The PPP term is defined as the period during which an operator has a noncancellable right to use an underlying PPP asset, plus, if applicable, certain periods if it is reasonably certain, based on all relevant factors, that the transferor or the operator either will exercise an option to extend the PPP or will not exercise an option to terminate the PPP.
A transferor generally should recognize an underlying PPP asset as an asset in financial statements prepared using the economic resources measurement focus. However, in the case of an underlying PPP asset that is not owned by the transferor or is not the underlying asset of an SCA, a transferor should recognize a receivable measured based on the operator’s estimated carrying value of the underlying PPP asset as of the expected date of the transfer in ownership. In addition, a transferor should recognize a receivable for installment payments, if any, to be received from the operator in relation to the PPP.
Measurement of a receivable for installment payments should be at the present value of the payments expected to be received during the PPP term. A transferor also should recognize a deferred inflow of resources for the consideration received or to be received by the transferor as part of the PPP. Revenue should be recognized by a transferor in a systematic and rational manner over the PPP term.
This Statement requires a transferor to recognize a receivable for installment payments and a deferred inflow of resources to account for a PPP in financial statements prepared using the current financial resources measurement focus. Governmental fund revenue would be recognized in a systematic and rational manner over the PPP term.
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GASB 94 – Public-Private and Public-Public Partnerships and Availability Payment Arrangements (Continued)
This Statement also provides specific guidance in financial statements prepared using the economic resources measurement focus for a government that is an operator in a PPP that either (1) meets the definition of an SCA or (2) is not within the scope of Statement 87, as amended (as clarified in this Statement). An operator should report an intangible right-to-use asset related to an underlying PPP asset that either is owned by the transferor or is the underlying asset of an SCA. Measurement of the right-touse asset should be the amount of consideration to be provided to the transferor, plus any payments made to the transferor at or before the commencement of the PPP term, and certain direct costs. For an underlying PPP asset that is not owned by the transferor and is not the underlying asset of an SCA, an operator should recognize a liability measured based on the estimated carrying value of the underlying PPP asset as of the expected date of the transfer in ownership. In addition, an operator should recognize a liability for installment payments, if any, to be made to the transferor in relation to the PPP. Measurement of a liability for installment payments should be at the present value of the payments expected to be made during the PPP term. An operator also should recognize a deferred outflow of resources for the consideration provided or to be provided to the transferor as part of the PPP. Expense should be recognized by an operator in a systematic and rational manner over the PPP term.
This Statement also requires a government to account for PPP and non-PPP components of a PPP as separate contracts. If a PPP involves multiple underlying assets, a transferor and an operator in certain cases should account for each underlying PPP asset as a separate PPP. To allocate the contract price to different components, a transferor and an operator should use contract prices for individual components as long as they do not appear to be unreasonable based on professional judgment or use professional judgment to determine their best estimate if there are no stated prices or if stated prices appear to be unreasonable. If determining the best estimate is not practicable, multiple components in a PPP should be accounted for as a single PPP.
This Statement also requires an amendment to a PPP to be considered a PPP modification, unless the operator’s right to use the underlying PPP asset decreases, in which case it should be considered a partial or full PPP termination. A PPP termination should be accounted for by a transferor by reducing, as applicable, any receivable for installment payments or any receivable related to the transfer of ownership of the underlying PPP asset and by reducing the related deferred inflow of resources. An operator should account for a termination by reducing the carrying value of the right-to-use asset and, as applicable, any liability for installment payments or liability to transfer ownership of the underlying PPP asset. A PPP modification that does not qualify as a separate PPP should be accounted for by remeasuring PPP assets and liabilities.
APAs - An APA that is related to designing, constructing, and financing a nonfinancial asset in which ownership of the asset transfers by the end of the contract should be accounted for by a government as a financed purchase of the underlying nonfinancial asset. This Statement requires a government that engaged in an APA that contains multiple components to recognize each component as a separate arrangement. An APA that is related to operating or maintaining a nonfinancial asset should be reported by a government as an outflow of resources in the period to which payments relate. 12 MEMORANDUM ON INTERNAL CONTROL
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GASB 96 – Subscription-Based Information Technology Arrangements This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. To the extent relevant, the standards for SBITAs are based on the standards established in Statement No. 87, Leases, as amended.
A SBITA is defined as a contract that conveys control of the right to use another party’s (a SBITA vendor’s) information technology (IT) software, alone or in combination with tangible capital assets (the underlying IT assets), as specified in the contract for a period of time in an exchange or exchange-like transaction.
The subscription term includes the period during which a government has a noncancelable right to use the underlying IT assets. The subscription term also includes periods covered by an option to extend (if it is reasonably certain that the government or SBITA vendor will exercise that option) or to terminate (if it is reasonably certain that the government or SBITA vendor will not exercise that option).
Under this Statement, a government generally should recognize a right-to-use subscription asset—an intangible asset—and a corresponding subscription liability. A government should recognize the subscription liability at the commencement of the subscription term, —which is when the subscription asset is placed into service. The subscription liability should be initially measured at the present value of subscription payments expected to be made during the subscription term. Future subscription payments should be discounted using the interest rate the SBITA vendor charges the government, which may be implicit, or the government’s incremental borrowing rate if the interest rate is not readily determinable. A government should recognize amortization of the discount on the subscription liability as an outflow of resources (for example, interest expense) in subsequent financial reporting periods.
The subscription asset should be initially measured as the sum of (1) the initial subscription liability amount, (2) payments made to the SBITA vendor before commencement of the subscription term, and (3) capitalizable implementation costs, less any incentives received from the SBITA vendor at or before the commencement of the subscription term. A government should recognize amortization of the subscription asset as an outflow of resources over the subscription term.
Activities associated with a SBITA, other than making subscription payments, should be grouped into the following three stages, and their costs should be accounted for accordingly:
Preliminary Project Stage, including activities such as evaluating alternatives, determining needed technology, and selecting a SBITA vendor. Outlays in this stage should be expensed as incurred. Initial Implementation Stage, including all ancillary charges necessary to place the subscription asset into service. Outlays in this stage generally should be capitalized as an addition to the subscription asset.
Operation and Additional Implementation Stage, including activities such as subsequent implementation activities, maintenance, and other activities for a government’s ongoing operations related to a SBITA. Outlays in this stage should be expensed as incurred unless they meet specific capitalization criteria.
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GASB 96 – Subscription-Based Information Technology Arrangements (Continued) In classifying certain outlays into the appropriate stage, the nature of the activity should be the determining factor. Training costs should be expensed as incurred, regardless of the stage in which they are incurred.
If a SBITA contract contains multiple components, a government should account for each component as a separate SBITA or nonsubscription component and allocate the contract price to the different components. If it is not practicable to determine a best estimate for price allocation for some or all components in the contract, a government should account for those components as a single SBITA.
This Statement provides an exception for short-term SBITAs. Short-term SBITAs have a maximum possible term under the SBITA contract of 12 months (or less), including any options to extend, regardless of their probability of being exercised. Subscription payments for short-term SBITAs should be recognized as outflows of resources.
This Statement requires a government to disclose descriptive information about its SBITAs other than short-term SBITAs, such as the amount of the subscription asset, accumulated amortization, other payments not included in the measurement of a subscription liability, principal and interest requirements for the subscription liability, and other essential information.
How the Changes in this Statement will Improve Financial Reporting The requirements of this Statement will improve financial reporting by establishing a definition for SBITAs and providing uniform guidance for accounting and financial reporting for transactions that meet that definition. That definition and uniform guidance will result in greater consistency in practice.
Establishing the capitalization criteria for implementation costs also will reduce diversity and improve comparability in financial reporting by governments. This Statement also will enhance the relevance and reliability of a government’s financial statements by requiring a government to report a subscription asset and subscription liability for a SBITA and to disclose essential information about the arrangement. The disclosures will allow users to understand the scale and important aspects of a government’s SBITA activities and evaluate a government’s obligations and assets resulting from SBITAs. 14 REQUIRED COMMUNICATIONS
To the City Council of
the City of Sutter Creek, California
We have audited the basic financial statements of the City of Sutter Creek (City) for the year ended June 30, 2021. Professional standards require that we communicate to you the following information related to our audit under generally accepted auditing standards.
Significant Audit Matters
Accounting Policies
Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year, except as follows:
GASB 84 – Fiduciary Activities
The objective of this Statement is to improve guidance regarding the identification of fiduciary activities for accounting and financial reporting purposes and how those activities should be reported.
This Statement establishes criteria for identifying fiduciary activities of all state and local governments. The focus of the criteria generally is on (1) whether a government is controlling the assets of the fiduciary activity and (2) the beneficiaries with whom a fiduciary relationship exists. Separate criteria are included to identify fiduciary component units and postemployment benefit arrangements that are fiduciary activities.
An activity meeting the criteria should be reported in a fiduciary fund in the basic financial statements. Governments with activities meeting the criteria should present a statement of fiduciary net position and a statement of changes in fiduciary net position. An exception to that requirement is provided for a business-type activity that normally expects to hold custodial assets for three months or less.
This Statement describes four fiduciary funds that should be reported, if applicable: (1) pension (and other employee benefit) trust funds, (2) investment trust funds, (3) private-purpose trust funds, and (4) custodial funds. Custodial funds generally should report fiduciary activities that are not held in a trust or equivalent arrangement that meets specific criteria.
A fiduciary component unit, when reported in the fiduciary fund financial statements of a primary government, should combine its information with its component units that are fiduciary component units and aggregate that combined information with the primary government’s fiduciary funds.
15 This Statement also provides for recognition of a liability to the beneficiaries in a fiduciary fund when an event has occurred that compels the government to disburse fiduciary resources. Events that compel a government to disburse fiduciary resources occur when a demand for the resources has been made or when no further action, approval, or condition is required to be taken or met by the beneficiary to release the assets.
The pronouncement became effective, and as disclosed in Note 1L to the financial statements required a prior period restatement for the cumulative effect on the financial statements.
GASB 90 – Majority Equity Interests (an amendment of GASB Statements No. 14 and No. 61) The primary objectives of this Statement are to improve the consistency and comparability of reporting a government’s majority equity interest in a legally separate organization and to improve the relevance of financial statement information for certain component units. It defines a majority equity interest and specifies that a majority equity interest in a legally separate organization should be reported as an investment if a government’s holding of the equity interest meets the definition of an investment. A majority equity interest that meets the definition of an investment should be measured using the equity method, unless it is held by a special-purpose government engaged only in fiduciary activities, a fiduciary fund, or an endowment (including permanent and term endowments) or permanent fund. Those governments and funds should measure the majority equity interest at fair value.
For all other holdings of a majority equity interest in a legally separate organization, a government should report the legally separate organization as a component unit, and the government or fund that holds the equity interest should report an asset related to the majority equity interest using the equity method. This Statement establishes that ownership of a majority equity interest in a legally separate organization results in the government being financially accountable for the legally separate organization and, therefore, the government should report that organization as a component unit.
This Statement also requires that a component unit in which a government has a 100 percent equity interest account for its assets, deferred outflows of resources, liabilities, and deferred inflows of resources at acquisition value at the date the government acquired a 100 percent equity interest in the component unit. Transactions presented in flows statements of the component unit in that circumstance should include only transactions that occurred subsequent to the acquisition.
The pronouncement became effective, but did not have a material effect on the financial statements.
Unusual Transactions, Controversial or Emerging Areas
We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
16 Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significances to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
Management’s estimate of the net pension liabilities and deferred outflows/inflows of resources are disclosed in Note 8 to the financial statements and are based on actuarial studies determined by a consultant, which are based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Management’s estimate of the net OPEB liabilities are disclosed in Note 6 to the financial statements and are based on an actuarial study determined by a consultant, which are based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Management’s estimate of depreciation is based on useful lives determined by management.
These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Disclosures
The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the City Council. 17 Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit
Management Representations
We have requested certain representations from management that are included in a management representation letter dated March 7, 2022.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City's financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Information Accompanying the Financial Statements We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.
We were engaged to report on the supplementary information which accompany the financial statements, but are not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves. 18 ******
This report is intended solely for the information and use of the City Council, and management and is not intended to be and should not be used by anyone other than these specified parties.
Pleasant Hill, California
March 7, 2022
19 This Page Left Intentionally Blank
TO: Amy Gedney, City Manager
FROM: James O’Connell, Chief of Police
DATE: March 21, 2022
DEPARTMENT INFORMATION
(January 2022)
Monthly Statistics
Total calls for service 801
Officer Initiated Incidents 324
Traffic Stops 139
Other Officer Initiated Incidents 185
Business Checks 135
Vehicle/Pedestrian Checks 27
Total Officer Reports 20
Misdemeanor Arrests 5
Felony Arrests 2
Moving Citations 36
Parking Citations 8
Total 881
Downtown Foot Patrol:
During the month of January 2022, SCPD continued to conduct daily foot patrol in the downtown area and average over 21 minutes, per officer each day.
In addition, our dedicated Volunteers contributed over 30 hours of service, including transporting evidence to the Department of Justice and records processing.
TO: Amy Gedney, City Manager
FROM: James O’Connell, Chief of Police
DATE: March 21, 2022
DEPARTMENT INFORMATION
(February 2022)
Monthly Statistics
Total calls for service 660
Officer Initiated Incidents 265
Traffic Stops 89
Other Officer Initiated Incidents 176
Business Checks 114
Vehicle/Pedestrian Checks 16
Total Officer Reports 29
Misdemeanor Arrests 4
Felony Arrests 1
Moving Citations 24
Parking Citations 5
Total 723
Downtown Foot Patrol:
During the month of February 2022, SCPD continued to conduct daily foot patrol in the downtown area and average over 30 minutes, per officer each day.
In addition, our dedicated Volunteers contributed over 30 hours of service, including transporting evidence to the Department of Justice and records processing.
STAFF REPORT
TO: AMY GEDNEY, CITY MANAGER
MEETING DATE: MARCH 21, 2022
FROM: GEORGE ALLEN PUBLIC WORKS FOREMAN
SUBJECT PUBLIC WORKS DEPARTMENT REPORT FOR JANUARY AND
FEBRUARY 2021
Objective: The objective of this Staff Report is to provide a monthly status update regarding activities within the Public Works Department.
Wastewater Treatment Plant Status:
The WWTP did meet all the effluent quality discharge requirements for the month of January and February.
Table 1. Monthly Status of required reporting constituents.
Constituent January Results February Results Monthly
Limits
Monthly Influent Flow 12.870mgd 0.415 mgd
daily avg
10.589mgd 0.378 mgd
daily avg
.48mgd1
Effluent BOD, mg/L 9.5 mg/L 29 mg/L 30 mg/l
Effluent Settleable
Matter, mL/L
< 0.1 ml/L ,0.1mg/L 0.5 ml/l
Effluent TSS, mg/L 8.2 mg/L 5.3mg/L 30 mg/l
Total Coliform, MPN < 1.8 mpn <1.8mpn 23 mpn
Sludge Wasted 22,222 gallons 7,487 gallons
Rain 0.23 in. 0.0 in. 20.91 in.
YTD –16.47”
Last YTD
1 The .48 mgd is daily dry weather flow (May through October).
Plant Compliance Issues:
• The December 2021 and January 2022 report were electronically submitted to RSWQCB.
• Tesco Controls did the annual calibrations on the treatment plant flow meters.
Operational Strategy Modifications:
• The rag bin was hauled on January 6 and February 17, 2022. • A regular sludge wasting schedule was kept with a total of 30k gallons dewatered and disposed of to the landfill.
Collection System Status:
SSMP Activity
Calls for service
• 1/10/2022 23 Nickerson St. plugged City main.
• 1/11/2022 44 Badger Rd. plugged City main.
• 1/15/2022 120 Mark Ln. plugged City lateral.
• 1/31/2022 185 Patricia Ln. plugged City main.
• 2/3/2022 265 Patricia Ln. plugged City main.
• 2/8/2022 270 Judy Dr. City main line plugged with roots. • 2/10/2022 33 Oro Monte Plugged City main.
• 2/11/2022 81 Broadway plugged City main.
• 2/17/2022 460 Hwy 49 Plugged City main, Called Campbell Const. to repair clean out so that the electric ee can clean line.
• 2/19/2022 205 Spanish St. Plugged City main.
Sewer System Cleaning and Maintenance.
• For January, there was 5,160 feet cleaned. For February, there was 5,116 feet cleaned total amount cleaned for 2022 is 10,276 feet.
• In February, with the help of California Rural Water, staff smoke tested the City, reports will be forthcoming.
Effluent Disposal
• Tesco Controls did the annual flowmeter calibration.
• Working on fresh water creek diversion, cleaning out vegetation around it and the rocks and gravel in the box.
• Repaired water trough next to Bowers irrigation.
• Replaced the batteries in solar site for the flow meter at Henderson Reservoir. • Sending monthly updates to the Regional Board on reservoir levels and volumes. • Daily flow checks and level readings.
Streets and City Right of Way.
• Replaced wooden cover on storm drain intersection near Sutter Crest West. • Met with welder to replace the handrail at Spanish St. and Main St. • Ongoing roadside trash cleanup.
• Ongoing patching of numerous potholes.
• Scheduling the installation of the four solar mounted radar signs.
Parks and Buildings
• Planted 25,000 daffodils at Miners Bend park.
• Repaired Auditorium parking lot planter box due to vehicle damage.
• Repaired Both heating units at the historic Grammar School. • Removed Christmas swags over Main street.
• Took down Christmas decorations at the Plaza in front of the Auditorium. • Installed new redwood board over the drain at Main St. and Keys St.
January 2022 Building Permits Issued
Submitted Prepared
Permit
#
Issue
Date
Final ( F )
or
Expire
Date APN Address Owner Contractor Description
New
Const
Y/N
SQ
FT
Commercial
Valuation
Residential
Valuation
Commerical
Permit Fee
Residential
Permit Fee
(WGA)
Plan Check
In house
Plan
Check
SCFEF
(Strong
Motion)
SB 1473
Fee
Grand
Total
01/03/22 01/04/22 2022-JAN-01 1/4/22 7/4/22 018-282-004 245 Judy Dr. Wootin, Paula Ritson Roofing Re-roof 8,500.00 187.00 1.11 1.00 $ 189.11 12/23/21 12/23/21 2022-JAN-02 1/6/22 7/6/22 018-161-008 40 Main St. A Manassero, Robert Mountain Air HVAC 9,870.00 218.34 2.76 1.00 $ 222.10 01/06/22 01/10/22 2022-JAN-03 1/10/22 F 018-331-006 365 Gold Strike Ct. Nelson, Joyce Klonowski Roofing Re-roof 24,000.00 528.00 3.12 1.00 532.12 $ 01/05/22 01/06/22 2022-JAN-04 1/11/22 7/11/22 018-253-027 119 Barbara Ct. Osborne, Catherine Huft Home Services HVAC 20,000.00 441.20 2.60 1.00 444.80 $ 01/06/22 01/06/22 2022-JAN-05 1/11/22 7/11/22 018-331-015 280 Gold Strike Ct. Estey, Mark Gilmore Home Services HVAC 23,529.00 518.84 3.06 1.00 522.90 $ 12/22/22 01/12/22 2022-JAN-06 1/20/22 7/20/22 044-510-044 80 Ridge Rd. Jackson Rancheria Development Corp Detemined by Owner Other 30,000.00 660.00 479.60 8.40 2.00 1,150.00 $ Warm Shell Impr 01/18/22 01/19/22 2022-JAN-07 1/19/22 F 018-051-001 300 Hanford St. O'Brien, Jennifer Klonowski Roofing Re-roof 22,000.00 484.00 6.16 1.00 491.16 $ 01/13/22 01/19/22 2022-JAN-08 1/20/22 7/20/22 040-210-047 286 California St. Conde, Chris Northwest Exteriors Windows 76,275.00 1,680.35 9.92 4.00 1,694.27 $ & Siding 01/18/22 01/24/22 2022-JAN-09 1/25/22 7/25/22 040-200-067 340 Gopher Flat Rd. Libbey, Stuart Sunrun Solar 40,199.00 275.02 177.28 5.23 2.00 459.53 $ 12/21/21 12/20/22 2022-JAN-10 1/25/22 F 040-220-042 249 Sutter Crest W Francisco, Jackie Amador Plumbing Water Heater 2,650.00 111.20 0.50 1.00 112.70 $ 01/27/22 01/27/22 2022-JAN-11 1/27/22 7/27/22 018-063-004 201 Hanford St. Ospital, Matthew & Roxann JAW Heating & Air HVAC 10,000.00 220.00 2.80 1.00 223.80 $ 01/13/22 01/24/22 2022-JAN-12 1/28/22 7/28/22 018-331-028 85 Bryson Dr. Allen, Thomas Solar Savings Direct Solar 11,000.00 244.30 157.30 1.43 1.00 404.03 $ 01/27/22 01/27/22 2022-JAN-13 1/31/22 7/31/22 040-190-008 156 Creek View Ct. Brown, Mark JM Roofing Re-roof 10,000.00 220.00 1.30 1.00 222.30 $ Totals 71,870.00 $ 216,153.00 $ 1,582.34 $ 4,205.91 $ 814.18 $ - $ 48.39 $ 18.00 $ 6,668.82 $ February 2022 Building Permits Issued
Submitted Prepared
Permit
#
Issue
Date
Final ( F )
or
Expire Date APN Address Owner Contractor Description
New
Con
st
Y/N
SQ
FT
Commercial
Valuation
Residential
Valuation
Commerical
Permit Fee
Residential
Permit Fee
(WGA)
Plan
Check
In house
Plan
Check
SCFEF
(Strong
Motion)
SB 1473
Fee
Grand
Total
01/18/22 01/27/22 2022-FEB-01 2/2/22 8/2/22 018-180-026 2 Eureka St. Hobbs, Rodney & SusanDetermined by Owner Remodel 80,000.00 866.80 572.00 22.40 4.00 1,465.20 $ 01/25/22 01/26/22 2022-FEB-02 2/3/22 F 018-331-028 85 Bryson Dr. Allen, Thomas NRG Pros Inc Re-roof 10,000.00 221.20 1.30 1.00 223.50 $ 02/03/22 02/07/22 2022-FEB-03 2/8/22 8/8/22 040-200-067 340 Gopher Flat Rd. Libbey, Stuart COPP Roofing & Construction Re-roof 20,000.00 441.20 2.60 1.00 444.80 $ 02/09/22 02/10/22 2022-FEB-04 210/22 8/10/22 018-122-012 89 Hayden Alley Michel, Jay Determined by Owner Other 2,500.00 110.00 0.50 1.00 111.50 $ Siding 01/31/22 02/09/22 2022-FEB-05 2/10/22 8/10/22 018-341-002 115 Bryson Dr. Arnberg, Lori & Brem, Jacqueline Determined by Owner Re-roof 18,000.00 396.00 2.34 1.00 399.34 $ 01/24/22 02/02/22 2022-FEB-06 2/14/22 8/14/22 018-261-002 55 Pleasant Dr. Drost, Gary & Brown, Rollin River City Window & Door Windows 66,474.00 1,462.43 8.64 3.00 1,474.07 $ 01/25/22 01/25/22 2022-FEB-07 2/15/22 8/15/22 018-281-010 305 Patricia Ln. Ferrill, Mary South Placer Heating & Air HVAC 11,375.00 251.45 1.48 1.00 253.93 $ 02/14/22 02/15/22 2022-FEB-08 2/22/22 8/22/22 018-293-036 8 Vista Ct. Morrill, Michael Under Cover Roofing LLC Re-roof 13,000.00 287.20 1.69 1.00 289.89 $ 02/10/22 02/14/22 2022-FEB-09 2/23/22 F 018-190-009 130 Frakes St. French, Mara JAW Heating & Air HVAC 10,000.00 220.00 1.30 1.00 222.30 $ Totals 80,000.00 151,349.00 866.80 3,389.48 572.00 - 42.25 14.00 4,884.53 $ 231,349.00
City of Sutter Creek
City Treasurer's Report
Receipts & Disbursements Report
City's Checking Account
Receipts
Deposits $ 734,556
Reversal of Bank Charges -
Total $ 734,556
Disbursements
Accounts Payable $ 137,903
Payroll & Benefits 101,392
Bank Charges 10
Total $ 239,305
Net Amount of Investment Transfers
Recap of City Treasury
Investments on Hand January 31, 2022
Rate of
Return
American River Checking $ 1,054,473 0.00%
American River Money Market $ 11,566 0.01%
American River Money Market #2 $ 2,030,012 0.21%
* California State Treasurer's LAIF $ 1,569,033 0.23%
Total $ 4,665,084
Total this month last year $ 3,325,196
* LAIF 1 $ 57,692
LAIF 2 $ 1,511,341
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months. The investment portfolio is in compliance with the City's investment policy. Victoria Runquist 2/16/2022 January 2022
Market or
Withdrawal
Value
City of Sutter Creek
City Treasurer's Report
Receipts & Disbursements Report
City's Checking Account
Receipts
Deposits $ 335,360
Reversal of Bank Charges -
Total $ 335,360
Disbursements
Accounts Payable $ 243,184
Payroll & Benefits 99,386
Bank Charges 30
Total $ 342,600
Net Amount of Investment Transfers $ -
Recap of City Treasury
Investments on Hand February 28, 2022
Rate of
Return
American River Checking $ 1,174,272 0.00%
American River Money Market $ 11,566 0.01%
American River Money Market #2 $ 2,030,342 0.21%
* California State Treasurer's LAIF $ 1,569,033 0.23%
Total $ 4,785,213
Total this month last year $ 3,345,391
* LAIF 1 $ 57,692
LAIF 2 $ 1,511,341
The investment information provided in this report reflects the City's ability to meet expenditure requirements for the next six months. The investment portfolio is in compliance with the City's investment policy. Victoria Runquist 3/16/2022 February 2022
Market or
Withdrawal
Value
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer _________________________________________________________________________
STAFF REPORT
TO: AMY GEDNEY, CITY MANAGER
MEETING DATE: MARCH 21, 2022
FROM: KAREN DARROW, ADMINISTRATIVE SERVICES SUPERVISOR
SUBJECT: ADMINISTRATIVE SERVICES JANUARY 2022 REPORT
RECOMMENDATION:
For information.
BACKGROUND:
The Administrative Services Department encompasses a variety of functions on behalf of the City including Human Resources, Risk Management, the Office of the City Clerk and Public Engagement and Marketing.
Included is an overview of the activity within the Administrative Services department for the month of January 2022.
DISCUSSION:
Human Resources
• New Hire Orientation
• Personnel Audit- Annual Evaluation Schedule
Risk Management
• Process one new liability claim
• Review and oversight of two active Workers Comp claims and one ongoing liability claim.
City Clerk
• 4-Public Record Request Responses and 10-Citizen Inquiries responses. • Agenda preparation, minutes and follow up for:
2-City Council, 2- Outdoor Dining Workshop, 1-Planning Commission, 1-DRC, 1-ARSA meeting and noticing for 4 public hearings.
• Issued 1- Home Occupation Permit and 1 Design Clearance Permit. • Update and review content for the City of Sutter Creek website.
Public Engagement and Marketing
• Review and analyze previous season marketing.
• Crafted 4 social media marketing ads designed to reach specific target groups. 2 • Planning for upcoming spring marketing effort.
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer _________________________________________________________________________
STAFF REPORT
TO: AMY GEDNEY, CITY MANAGER
MEETING DATE: MARCH 21, 2022
FROM: KAREN DARROW, ADMINISTRATIVE SERVICES SUPERVISOR
SUBJECT: ADMINISTRATIVE SERVICES FEBRUARY 2022 REPORT
RECOMMENDATION:
For information.
BACKGROUND:
The Administrative Services Department encompasses a variety of functions on behalf of the City including Human Resources, Risk Management, the Office of the City Clerk and Public Engagement and Marketing.
Included is an overview of the activity within the Administrative Services department for the month of February 2022.
DISCUSSION:
Human Resources
• Administer SB 1434 Training
• Recruitment and interview process for two open positions. • Attend PACE JPA Quarterly Board Meeting
Risk Management
• Review and oversight of one active Workers Comp claims and two ongoing liability claims.
City Clerk
• 6-Public Record Request Responses and 14-Citizen Inquiries responses. • Agenda preparation, minutes and follow up for:
1-City Council, 2- Outdoor Dining Workshop, 1 ARSA meeting and noticing for 1 public hearing.
• Update and review content for the City of Sutter Creek website.
Public Engagement and Marketing
• Crafted 8 social media marketing ads designed to reach specific target groups. • Preparation for upcoming spring marketing season.
• Transition website for Spring.
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ____________________________________________________________________________
STAFF REPORT
TO: AMY GEDNEY, CITY MANAGER
MEETING DATE: MARCH 21, 2022
FROM: JODI STENECK, ACCOUNTING SUPERVISOR
SUBJECT: FINANCE DEPT. JANUARY 2022 REPORT
RECOMMENDATION:
Informational only.
BACKGROUND:
To provide information regarding the activities of the Finance Department for the month of January 2022.
DISCUSSION:
Accounts Receivable
• Thirteen (13) Building Permits were issued in January for a total of $6,669. • Facility rental revenue for the month of January 2021 was $1,904. • Currently we have; 148 Sewer service customers enrolled in e-billing and 208 Sewer service customers are enrolled in auto pay. We mailed 987 sewer bills to customers. • 181 Business License renewal notices mailed
Accounts Payable
• 101 Warrant checks were issued in the amount of $138,468.06 Customer Service
• Spent 45.5 employee hours with phone calls and counter assistance.
Audit
• Reviewed the draft Basic Financial Statement and Memorandum on Internal Control and Required Communications then recommended changes and corrections.
Year -End Activities
• Completed and mailed 1099- forms
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ____________________________________________________________________________
STAFF REPORT
TO: AMY GEDNEY, CITY MANAGER
MEETING DATE: MARCH 21, 2022
FROM: JODI STENECK, ACCOUNTING SUPERVISOR
SUBJECT: FINANCE DEPT. FEBRUARY 2022 REPORT
RECOMMENDATION:
Informational only.
BACKGROUND:
To provide information regarding the activities of the Finance Department for the month of February 2022.
DISCUSSION:
Accounts Receivable
• Nine (9) Building Permits were issued in February for a total of $4,885. • Facility rental revenue for the month of February 2022 was $2,016. • Currently we have; 151 Sewer service customers enrolled in e-billing and 207 Sewer service customers are enrolled in auto pay.
Accounts Payables
• 71 Warrant checks were issued in the amount of $243,183.84 Annual Reports
• Completed the 2020-21 State Controller’s Annual Financial Report • Completed the 2021 Annual Compensation Report
Customer Service
• Spent 21.25 employee hours with phone calls and counter assistance.
Audit
• Completed the Managements discussion and Analysis for the Basic Financial Statement for the 2020-21 audit.
•
Included with this report is the monthly February Cash Balance Report.
Beginning
Funds Balance Cash In Cash Out Adj. Balance
01 - General Fund 297,474 135,348 142,092 (2,873) 287,857 39 -General Reserve 692,808 - - - 692,808
86 - General Savings 49,908 - - - 49,908
95 - General Operations Reserve 248,212 - - - 248,212
96 - General Capital Reserves 49,350 - - - 49,350
04 - Crestview Light District 3,882 636 73 1 4,446
07 - Cemetary 1,225 - 142 1 1,084
17 - Monteverde Store (8,202) 500 527 - (8,229)
29 - Swimming Pool (25,180) - 219 - (25,399)
59 - Auditorium & Facility Rentals (16,780) 4,919 8,920 (11) (20,792) 03 - Streets and Sidewalks (20,771) 4,945 12,457 - (28,283) 91 - Road CIP 40,641 3,877 - - 44,518
10 - Sewer M&O 198,674 139,602 81,223 25,944 282,997
11 - Sewer WCRF Hook up Fees 996,218 - - - 996,218
12 - Sewer Line Replacement 602,731 - - - 602,731
14 - Sewer Cap Reserves 939,338 - - - 939,338
15 - Sewer Debt Service 16,164 - - - 16,164
80 - Effluent Disposal (196,982) 17,028 108,651 (26) (288,631) 09 - HMGP Hazard Mitigation Grant Proj 1,209 - - - 1,209 19 - Knights Foundary Restore 2,995 - - - 2,995
20 - FEMA 9,124 - - - 9,124
28 - Public Safety/AB109, Grant 5,116 - - - 5,116
50 - COPS Fast Program 2,629 - - - 2,629
30-36 Traffic Mitigation Total 230,984 - - - 230,984
37 - Parking In Lieu 64,849 - - - 64,849
38 - Fire Service Fund 26,009 - - - 26,009
42 - AB1600 173,224 - - - 173,224
73 - Park Impact Fee 45,016 - - - 45,016
46 - Badger Street Bridge Replacement (183,158) - - - (183,158) 55 - SC Bridge Replacement CalTrans (286,971) - - - (286,971) 89 - Capital Improvement Projects 28,029 - 553 - 27,476 48 - Covid-19 American Recovery Act 295,845 - - - 295,845 60 - Bypass Mitigation 234,126 - - - 234,126
81 - Visitor Center (7,487) 971 2,083 - (8,599)
87 - Refuse 3,332 - - - 3,332
88 - City Council Discretionary 22,698 1,260 - - 23,958 92 - Pension Reserve 135,492 - - - 135,492
93 - Vehicle Cap Reserve 7,139 - - - 7,139
94 - Vacation Cash Out and Accruals 21,206 - 7,253 1 13,954 Totals 4,700,116 309,086 364,193 23,037 4,668,046
2021-22
Cash Balance Report
for the month of February 2022
1 MINUTES OF THE SUTTER CREEK CITY COUNCIL OF
March 7, 2022
THIS MEETING WAS CONDUCTED IN-PERSON AT 33 CHURCH STREET, THE PUBLIC WAS ALSO ABLE TO PARTICIPATE FROM HOME:
Join Zoom Meeting
https://us02web.zoom.us/j/3278978807
or
Dial by phone:
301-715-8592
Meeting ID: 327 897 8807
6:30 P.M. 1. CLOSED SESSION
A. CONFERENCE WITH LABOR NEGOTIATOR
Pursuant to Government Code Section 54957.6
Agency Negotiator: Amy Gedney, City Manager
Employee Organizations: S.E.I.U
7:00 P.M. 2. CALL TO ORDER AND ESTABLISH A QUORUM FOR REGULAR MEETING Mayor Swift called the meeting to order at 7:00 p.m.
Council members Present:
Gunselman, Peters and Swift
Vicky Runquist, City Treasurer
Council members Absent:
Rianda and Sierk
Staff Present:
Amy Gedney
Derek Cole
Karen Darrow
Jodi Steneck
3. PLEDGE OF ALLEGIANCE TO THE FLAG
Mayor Swift led the Pledge of Allegiance.
4. REPORT FROM CLOSED SESSION
Mayor Swift reported that direction was given to staff. 2 5. PUBLIC FORUM
Andrea Roberts, owner of Evergreen Emporium in Sutter Creek, asked the Council to consider allowing sales and home delivery of THC products in Sutter Creek, noting that delivery is currently available to the city from outside counties.
6. PRESENTATIONS-None.
7. INFORMATION & CORRESPONDENCE – None.
8. MAYOR AND COUNCIL MEMBER REPORTS
This section is to provide Council members an opportunity to present updates on their activities and to request items be placed on future agendas.
Council member Peters reported that the Knight Foundry poured 2000 lbs. of iron on Saturday and have schedule another pour on May 21st.
Council member Gunselman noted that the Grammar School would like to piggy back on the Knight Foundry tour dates and requested that the Central Eureka Mine fire issue be added to an upcoming agenda.
Mayor Swift noted that the Sutter Creek fire awareness workshop is scheduled for March 26th.
9. CONSENT AGENDA – Items listed on the consent agenda are considered routine and may be enacted in one motion. Any item may be removed for discussion at the request of Council or the Public.
A. City Council Minutes of February 7, 2022
Recommendation: By motion approve minutes as presented.
M/S Council member Peters/Gunselman to approve Minutes of February 7, 2022, as amended.
AYES: Gunselman, Peters and Swift
NOES: None
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
B. Warrants
Recommendation: By motion approve warrants as presented.
M/S Council member Peters/Gunselman to approve the warrants, as presented.
AYES: Gunselman, Peters and Swift
NOES: None
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
3 C. Resolution 21-22-* Authorizing remote teleconference meetings of the legislative bodies of the City of Sutter Creek.
Recommendation: Adopt Resolution 21-22-* as presented.
M/S Council member Gunselman/Peters to adopt Resolution 21-22-30 Authorizing remote teleconference meetings of the legislative bodies of the City of Sutter Creek, as presented.
AYES: Gunselman, Peters and Swift
NOES: None
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
10. ORDINANCES & PUBLIC HEARINGS
A. Continue to March, 21, 2022 -Public Hearing regarding the vacation of Prosperity Court - Recommendation:
1) Continue public hearing from February 7,2022 and receive public input. 2) Adopt Resolution 21-22-*of the City Council of the City of Sutter Creek ordering the summary vacation of the street known as “Prosperity Court” pursuant to Streets and Highways code sections 8300 et seq.
M/S Council member Peters/Gunselman to continue the public hearing to March 21, 2022.
AYES: Gunselman, Peters and Swift
NOES: None
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
B. Introduce and Waive First Reading of Ordinance No. _____Enacting Article VI of Chapter 9.08 of the Sutter Creek Municipal Code concerning organic waste disposal.
M/S Council member Gunselman/Peters to Introduce and Waive First Reading of Ordinance No. _____Enacting Article VI of Chapter 9.08 of the Sutter Creek Municipal Code concerning organic waste disposal.
AYES: Gunselman and Swift
NOES: Peters
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
11. ADMINISTRATIVE AGENDA
A. Resolution 21-22-* Extending Temporary Use Permits for outdoor dining on sidewalks until June 1, 2022.
Recommendation: Adopt Resolution 21-22-* as presented.
4 M/S Council member Peters/Swift to Adopt Resolution 21-22-31 Extending Temporary Use Permits for outdoor dining on sidewalks until June 1, 2022, as amended.
AYES: Peters and Swift
NOES: Gunselman
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
B. Impact Fee ENR Adjustment
Recommendation: Direct staff to provide notice of a public hearing to hear public comments regarding a proposed impact fee adjustment to be effective July 1, 2022.
The Council directed staff to proceed.
C. Adopt Resolution 21-22-* Conveying real property (APNS: 011-050-011; 040-010- 023-501; 040-010-020; 040-010-024), and authorizing the City manager to execute the conveyance
Recommendation: Adopt Resolution 21-22-* as presented.
M/S Council member Gunselman/Swift to Adopt Resolution 21-22-32 Conveying real property (APNS: 011-050-011; 040-010-023-501; 040-010-020; 040-010-024), and authorizing the City manager to execute the conveyance, as presented.
AYES: Gunselman and Swift
NOES: Peters
ABSTAIN: None
ABSENT: Rianda and Sierk
MOTION CARRIED
12. CITY MANAGER’S REPORT
City Manager Gedney reported that staff had received and reviewed an application for a permanent transitional housing project that the County is supporting near the Transit Center at Valley View and Bowers next to the Pinewoods II project. The application was returned as it was incomplete. The State, via AB 2162, requires the city to expedite the process.
City Manager Gedney noted that staff has been developing cost estimates for the sinkhole repair.
She also noted that she is continuing to meet with Regional Water Quality Control Board staff regarding ARSA.
City Manager Gedney noted that there is Planning Commission meeting next Monday and a Chamber Mixer at the Kiota Inn at 5:30 p.m. on Wednesday.
13. ADJOURNMENT
The meeting was adjourned at 8:22 p.m.
5 ___________________________________
Jim Swift, Mayor
___________________________________
Karen Darrow, City Clerk
Date Approved:
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL MEETING DATE: MARCH 21, 2022
FROM: JODI ARROYOS, ACCOUNT TECHNICIAN
SUBJECT: WARRANTS TO BE PAID
RECOMMENDATION:
Attached you will find a list of all warrants to be paid.
BUDGET IMPACT:
Total is $54,769.58
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY
COUNCIL
MEETING DATE: MARCH 21, 2022
FROM: AMY GEDNEY, CITY MANAGER
SUBJECT: REINSTATEMENT OF COUNCIL MEMBER STIPENDS
RECOMMENDATION:
1) Adoption of Resolution 2021-22-* reinstating Council member stipends. 2) Discuss how to proceed with use of Council discretionary stipend funds.
BACKGROUND:
During the 2020-21 fiscal year, the Council
At your February 7, 2022 council meeting, the Council directed staff to bring back a Resolution to reinstate the stipends.
DISCUSSION:
The Council also asked that staff bring back a discussion on how to use the funds that have accumulated since the stipends have been directed into a special fund. The total amount as of February 2022 is $23,958. Staff recommends that the Council discuss use of these funds as we go through the budget process. During that process, needs and other issues are brought forward and discussed.
BUDGET IMPACT:
None. These funds were budgeted but directed into a special fund. If approved, they will now be directed back to individual council members.
RESOLUTION 21-22-*
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUTTER CREEK REINSTATING CITY COUNCIL MEMBERS’ STIPENDS
WHEREAS, in an effort to possibly assist with potential unknown issues or projects as a result of the COVID-19 pandemic, the City Council of the City of Sutter Creek set aside their monthly stipends for being Council members into a special fund; and WHEREAS, as we have neared the end of the pandemic and have transitioned into more stable financial times, the City Council wishes to reinstate their stipends to offset the time, effort and energy they put into being Council members for the citizens of Sutter Creek.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Sutter Creek hereby reinstates their monthly council member stipends as follows:
Mayor: $300.00
Council member: $240.00
BE IT FURTHER RESOLVED that these stipends shall go into effect for the month of March 2022.
The foregoing resolution was duly passed and adopted by the Sutter Creek City Council on this 21st day of March, 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
CITY OF SUTTER CREEK
________________________________
Jim Swift, Mayor
ATTEST:
___________________________
Karen Darrow, City Clerk
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY COUNCIL MEETING DATE: MARCH 21, 2022
FROM: AMY GEDNEY, CITY MANAGER
SUBJECT: NOTICE OF EXEMPTION – SINKHOLE AT BOITANO PARKING LOT RECOMMENDATION:
Approve the Notice of Exemption for the sinkhole repair.
BACKGROUND:
In the spring of 2019, a sinkhole was found at the Boitano parking lot. Cost estimates were prepared for its repair, however, the cost estimates exceeded what the Council was comfortable with expending at the time. Additionally, staff has contacted the California Department of Mine Reclamation, DMR, for assistance who was willing to provide some funding assistance.
When a public agency determines that a project is exempt from CEQA, a Notice of Exemption (NOE) is prepared and may be filed by a public agency after it has decided to carry out or approve a project.
DISCUSSION:
Staff has been in discussions with DMR regarding the financing of this project. The total estimated cost is $262,000. This fiscal year, the City had budgeted $25,000 and based on Council direction expected that $25,000 would be budgeted next fiscal year bringing the expected share from DMR to be $162,000. The City Engineer is going to seek bids to get a firm price. Once we have a contract price, we will enter into a contract with DMR so that the City will be reimbursed for this work.
The recommendation is only to approve the NOE for the repair work. Staff will then file the NOE.
Once we receive the bids, staff will work with DMR to enter a reimbursement contract and return for Council action to award the construction contract.
BUDGET IMPACT:
None.
Notice of Exemption
To: Office of Planning and Research From: City of Sutter Creek 1400 Tenth Street, Room 121 18 Main Street
Sacramento, CA 95814 Sutter Creek, CA 95685
County Clerk
County of Amador
810 Court Street
Jackson, CA 95642
Project Title: Boitano Parking Lot Repair, Sutter Creek, CA Project Location – Specific: Gopher Flat Road and Tucker Hill Road (APN 018-070-025) Project Location – City: Sutter Creek Project Location – County: Amador Description of Nature, Purpose, and Beneficiaries of Project:
The project allows for the repair of a sinkhole in an existing public parking lot operated by the City of Sutter Creek located at Gopher Flat Road and Tucker Hill Road. The action is to repair the existing damage caused by a sinkhole in the southwestern corner of the property, with no expansion of parking lot area or capacity. The sinkhole was caused by a partial collapse of a shaft in the historic Wildman Mine. The repair, initially authorized by City Resolution 20-21-211 under the property lease agreement on December 7. 2020, with City Council instructing City staff to further proceed in 2021, would remediate said sinkhole for the protection of the historic environmental resource and public safety, and to maintain the existing parking lot facility.
Name of Public Agency Approving Project: City of Sutter Creek Name of Person or Agency Carrying Out Project: City of Sutter Creek Exempt Status: (check one)
Ministerial (Sec. 21080(b)(1);15268);
Declared Emergency (Sec. 21080(b)(3);15269(a));
Emergency Project (Sec. 21080(b)(4);15269(b)(c));
Categorical Exemption. Section 15301. Class 1 Existing Facilities; and 15308. Class 8. Actions by. Regulatory Agencies for Protection of the Environment.
Statutory Exemptions. State code number:
Reasons why project is exempt: Class 1 consists of the operation, repair, maintenance, permitting, leasing, licensing, or minor alteration of existing public or private structures, facilities, mechanical equipment, or topographical features, involving negligible or no expansion of existing or former use. This project would repair the existing parking lot with no expansion of lot capacity or area. Class 8 consists of actions taken by regulatory agencies, as authorized by state or local ordinance, to assure the maintenance, restoration, enhancement, or protection of the environment where the regulatory process involves procedures for protection of the environment. The action authorized and taken by the City of Sutter Creek ensures environment and historic resource features and safety are maintained.
Lead Agency Contact Person: Amy Gedney, City Manager Phone: (209) 267-5647 If filed by applicant:
1. Attach certified document of exemption finding.
2. Has a Notice of Exemption been filed by the public agency approving the project? Yes No Signature: Amy Gedney Date: 3/8/22 Title: Town Manager
Signed by Lead Agency Date received for filing at OPR:
Signed by Applicant POSTED:_____________________
BASE BID
ITEM UNIT OF EST. UNIT ITEM
NO. ITEM MEASURE QTY. PRICE TOTAL
1 MOBILIZATION LS 1 $15,000.00 $15,000.00
2 LOCATE & PROTECT LS 1 $5,000.00 $5,000.00
3 TRAFFIC CONTROL LS 1 $10,000.00 $10,000.00
4 DEMO & EXCAVATION LS 1 $20,000.00 $20,000.00
5 MINE SHAFT BACKFILL MATERIAL LS 1 $42,000.00 $42,000.00 6 CONCRETE CAP (OPTION 1) LS 1 $25,000.00 $25,000.00
7 SIDEWALK REPAIR LS 1 $20,000.00 $20,000.00
8 ASPHALT CONCRETE PARKING LOT REPAIR LS 1 $20,000.00 $20,000.00 SUBTOTAL: $157,000.00
ADDITIVE ALTERNATE
ITEM UNIT OF EST. UNIT ITEM
NO. ITEM MEASURE QTY. PRICE TOTAL
1 CONCRETE CAP (OPTION 2) LS 1 $35,000.00 $35,000.00
SUBTOTAL: $35,000.00
TOTAL CONSTRUCTION COST: $192,000.00
DESIGN COST: $10,000.00
CM COST (5%): $10,000.00
TOTAL SOFT COSTS: $20,000.00
TOTAL PROJECT COST: $212,000.00
CITY CONTRIBUTION: -$50,000.00
TOTAL FUNDING REQUIRED: $162,000.00
City of Sutter Creek
Engineer's Estimate
Wildman Mine Shaft Mitigation Estimate
3/14/2022
TO: City Council
MEETING DATE: March 21, 2022
FROM: Christy Consolini, Planning Consultant
SUBJECT: Parcel Map #2902, 258/260 Gopher Flat Rd., Bradley Pearson and Ximena Ortiz (APN 040-220-039)
RECOMMENDATION:
Adopt Resolution 21-22-** approving Parcel Map #2902 and accepting public utility easements for 258/260 Gopher Flat Rd.
DISCUSSION:
Tentative Parcel Map was approved by the Planning Commission on January 10, 2022 (Resolution 21-22- 06).
Parcel Map #2902 (Exhibit A) creates 2 lots on an existing lot developed with a duplex unit, in which the duplex is divided along the lot line so that each half-plex unit is located on a separate, individual lot. The Final Map was initially received on February 18, 2022. City staff reviewed the initial submittal for technical accuracy and compliance with the Conditions of Approval and provided the applicant with a list of modifications to the certification statements presented on the map. The modifications were made, and the map resubmitted on February 28, 2022, with the Title Report submitted March 2, 2022.
The Preliminary Title Report did not indicate annexation into the County CFD No. 2006-1 for fire protection services (Condition of Approval #8); therefore, the applicant pursued and completed annexation with the County on March 7, 2022. Although this is not reflected in the March 2nd Preliminary Title Report, the applicant has provided notarized evidence of annexation into County CFD No. 2006-1 (See Exhibit A Attachment 1).
All Conditions of Approval for the Tentative Parcel Map have been met and the map is ready for recording by the City Clerk.
The City Engineer finds the map is technically correct and acceptable for submittal to the City Council for approval and acceptance of the public utility easements.
A draft resolution is attached for your review and consideration.
California Environmental Quality Act (CEQA) Guidelines: This project is Categorically Exempt under Section 15315 (Minor Land Divisions) of the California Environmental Quality Act (CEQA) Guidelines.
A CEQA Notice of Exemption (Class 15 – Minor Land Division) was filed with the State Office of Planning and Research on January 20, 2022.
BUDGET IMPACT:
None.
Item 9E
RESOLUTION 21-22-*
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SUTTER CREEK APPROVING PARCEL MAP NO. 2902 OF APN 040-220-039
WHEREAS, Bradley Pearson and Ximena Ortiz applied for Lot Division pursuant to Section
17.12 of the City Code; and
WHEREAS, application and tentative map have been processed in accordance with Chapter
17.12 of the City Code and reviewed by City Planner and City Engineer and found in compliance with the provisions of State Law and City Code; and
WHEREAS, this parcel map is categorically exempt in accordance with Section 15315 of the California Code of Regulations, Title 14, Chapter 3, for which the City of Sutter Creek submitted a CEQA Notice of Exemption to the California Office of Planning and Research on January 21, 2022; and
WHEREAS, a tentative map with conditions was approved by Planning Commission Resolution 21-22-06 and all conditions have been completed and verified by City Planner; and WHEREAS, City Associate Engineer has reviewed said parcel map and found it consistent with Planning Commissions Resolution of 21-22-06, technically correct, and has certified thereto.
NOW, THEREFORE, BE IT RESOLVED the City Council of the City of Sutter Creek does hereby approve Parcel Map No. 2902, accepts offers of dedication on behalf of the public, and authorizes the processing and recording of Parcel Map No. 2902 in a timely manner.
PASSED AND ADOPTED by the City Council of the City of Sutter Creek on Monday the 21st day of March, 2022 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
THE CITY OF SUTTER CREEK
_____________________________
James E. Swift, Mayor
ATTEST:
Karen Darrow, City Clerk
EXHIBIT A
258/260 GOPHER FLAT ROAD PARCEL MAP NO. 2902
NOTARY'S STATEMENT
CITY CLERK'S CERTIFICATE
March, 2022
OWNER'S CERTIFICATE
ENGINEERING - SURVEYING - PLANNING
41 Summit Street, Jackson, CA 95642
(209) 223-0156
PARCEL MAP No. 2902
RECORDER'S STATEMENTCITY ENGINEER'S STATEMENT
SURVEYOR'S STATEMENT
2014-0000028
Trustees of the Pearson/Ortiz Trust dated May 4, 2014
BRADLEY R. PEARSON and XIMENA ORTIZ PEARSON
No. 22295 EXP. 9-23
H
O
E
C
F O E T ATS
K
T
R
SI GE R
AOR
E R
T
P DER
OR FI L A
I
C
L I V
N AI
GN
W
IN EER
BER
E
E
NOI
R
S S EF
ODO
E LA
MANOR COURT
GO HP ER FLAT ROAD
LOT 2A
0.14 Acre
5985 SF
LOT 2B
0.16 Acre
6986 SF
March, 2022
ENGINEERING - SURVEYING - PLANNING
41 Summit Street, Jackson, CA 95642
(209) 223-0156
PARCEL MAP No. 2902
NOTES and LEGEND
2014-0000028
Trustees of the Pearson/Ortiz Trust dated May 4, 2014
BRADLEY R. PEARSON and XIMENA ORTIZ PEARSON
Scale: 1" = 20'
NOT TO SCALE
VICINITY MAP
PROPERTYTHIS
DATA TABLE
Exhibit A
Attachment 1
3/15/22 (via email)
Good morning. On behalf of the Amador County Board of Supervisors, please note that the CFD Annexation has been met. This is referencing APN: 040-220-039, City of Sutter of Creek Parcel Map: 2902; subject compliance with condition #8.
Bradley R Pearson
Property Owner
4521 Holiday Hill Court
Shingle Springs, CA 95682
530-417-4999
[email protected]
Nicole Cook
Executive Secretary
Amador Fire Protection District
810 Court Street, Jackson, CA 95642
District Office: 209/223-6391
Direct Line: 209/223-6632
Fax: 209/223-6646
www.amadorfire.org
RESOLUTION 21-22-*
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF SUTTER CREEK
AUTHORIZING THE CITY MANAGER TO SIGN A SIDE
LETTER AGREEMENT WITH SEIU 1021 FOR THE
2021-2022 CONTRACT YEAR
WHEREAS, the City Council of the City of Sutter Creek values its employees and WHEREAS, the City Council and members of SEIU 1021 have negotiated in good faith a fair and reasonable contract; and
WHEREAS, both parties agree to a one-time hero pay lump sum payment of $2,500 as a result of their work during the COVID-19 pandemic.
NOW THEREFORE BE IT RESOLVED, the City Council hereby authorizes the City Manager to execute a Side Letter Agreement with SEIU 1021 with the Terms and Conditions as noted above.
The foregoing resolution was duly passed and adopted this 21st day of March, 2022, by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
______________________________
Jim Swift, Mayor
ATTEST:
_______________________________
Karen Darrow, City Clerk
January 27, 2022
Proposal from SEIU Local 1021 to the City of Sutter Creek SEIU Local 1021, on behalf of our represented members, is proposing that City of Sutter Creek make a onetime payment to each member in our bargaining unit of $2,500.00. In accordance with the American Rescue Plan Act, Subtitle M, Section 9901, there is monies to be spent on premium pay to essential workers.
For the Union:
_________________________________________________
For City of Sutter Creek:
_________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMEBERS OF THE CITY COUNCIL MEETING DATE: MARCH 21, 2022
FROM: CHRISTY CONSOLINI, PLANNER
SUBJECT: SUTTER CREEK GENERAL PLAN 2021 ANNUAL PROGRESS REPORT RECOMMENDATION:
Adopt Resolution 21-22-* accepting and approving the General Plan 2021 Annual Progress Report BACKGROUND:
Government Code Section 65400 mandates that certain cities and all 58 counties submit an annual report on the status of the General Plan and progress in its implementation to their legislative bodies, the Governor’s Office of Planning and Research (OPR) and the Housing and Community Development (HCD) by April 1 of each year.
The Annual Progress Report (APR) provides local legislative bodies with information regarding the implementation of the General Plan for their city or county. APRs must be presented to the local legislative body for its review and acceptance, usually as a consent or discussion item on a regular meeting agenda.
Therefore, the APR should provide enough information for decision makers to assess how the General Plan was implemented during the 12-month reporting period - either calendar year or fiscal year. More specifically, APRs explain how land use decisions relate to adopted goals, policies, and implementation measures of the General Plan. The APRs should provide enough information to identify necessary "course adjustments" or modifications to the General Plan and means to improve local implementation.
DISCUSSION:
Staff prepared the Sutter Creek General Plan APR for the year 2021. The Planning Commission reviewed General Plan 2021 APR on March 14, 2022 at a regular public meeting of the Commission. The Planning Commission had no modificationsto the 2021 General Plan APR and recommended the City Council accept the General Plan 2021 Annual Progress Report dated March 2022 by resolution. The Sutter Creek 2021 General Plan APR is attached (Attachment A).
The City Council is directed to focus on the following sections of the APR:
• Section 5 – Housing Element Reporting
• Section 8 – Priorities for Land Use Decision Making
• Section 10 – 2021 Planning Activities
• Appendix A – Evaluation of General Plan Implementation Measures • Appendix B – Housing Element Program Evaluation
• Appendix D – Additional Content
BUDGET IMPACT:
There is no budget impact directly. The APR recommends implementation of programs that may have budget impacts that will be addressed in each annual City budget. * * * *
Item 9G
ATTACHMENT A
Sutter Creek General Plan 2021 APR
RESOLUTION 21-22-*
A RESOLUTION OF THE CITY COUNCIL OF
THE CITY OF SUTTER CREEK ACCEPTING
THE GENERAL PLAN 2021 ANNUAL PROGRESS REPORT
WHEREAS, Section 65300 et seq. of the California Government Code requires each county to adopt a comprehensive, long-term general plan for the physical development of each county; and WHEREAS, on the 15th day of July 2019, the City Council adopted an update to the Sutter Creek General Plan by Resolution No. 19-20-01; and
WHEREAS, Government Code Section 65400 mandates that the City submit an annual report on the status of the General Plan and progress in its implementation to their legislative bodies, the Governor’s Office of Planning and Research (OPR) and the Housing and Community Development (HCD) by April 1 of each year; and
WHEREAS, on March 14, 2022, the Sutter Creek Planning Commission conducted its public meeting and following the public comment and discussion, recommended the City Council approve and accept the Sutter Creek General Plan 2021 Annual Progress Report; and WHEREAS, a duly noticed regular meeting of the City Council was scheduled for the 21st day of March 2022; and
NOW, THEREFORE BE IT RESOLVED that the City Council of the City of Sutter Creek hereby:
1. Approves and accepts the General Plan 2021 Annual Progress Report, as amended March 21, 2022;
2. Designates the Sutter Creek Planning Department, 18 Main Street, Sutter Creek, California, as the location and custodian of the documents and materials constituting the record of proceedings upon which this decision and resolution are based; and
3. Authorizes City staff to submit the General Plan 2021 Annual Progress Report to the Governor’s Office of Planning and Research and the Housing and Community Development Department.
The foregoing resolution was duly passed and adopted at a regular meeting of the City Council of the City of Sutter Creek on the 21st day of March, 2022 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
THE CITY OF SUTTER CREEK
_____________________________
James E. Swift, Mayor
ATTEST:
Karen Darrow, City Clerk
CITY OF SUTTER CREEK
GENERAL PLAN AND HOUSING ELEMENT
ANNUAL PROGRESS REPORT
FOR 2021
City: City of Sutter Creek
Mailing Address: 18 Main Street
Sutter Creek, CA 95685
Contact Person: Amy Gedney
Title: City Manager
Phone: (209) 267-5647
E-mail: [email protected]
Reporting Period: 2021
March 14, 2022
Submitted to:
Department of Housing and Community Development
Division of Housing Policy Development
P.O. Box 952053
Sacramento, CA 94252-2053
-andGovernor’s Office of Planning and Research
P.O. Box 3044
Sacramento, CA 95812-3044
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 2 of 54
1 Introduction
California law [Government Code Section 65400(a)(2)] requires jurisdictions to submit to their legislative bodies an annual report on the Status of the general plan and progress toward its implementation. The Planning Agency, who is responsible for investigating and recommending reasonable and practical means for implementing the general plan or elements of the general plan, submits the annual report to the Governor’s Office of Planning and Research (OPR) and the California Department of Housing and Community Development (HCD) each year after it is endorsed or adopted by the legislative body, the City Council.
The intent of this law is to ensure that the jurisdiction’s general plan directs all land use decisions and that it remains an effective guide for current and future development. The annual report process gives each jurisdiction the opportunity to review Plan policies, standards and guidelines with an objective, global view.
The Sutter Creek General Plan includes the mandatory elements, Land Use, Circulation, Housing, Conservation and Open Space, Noise, and Safety, and the following four additional elements: Parks and Recreation, Public Services and Facilities, Historic, and Environmental Justice.
The Planning Commission and City Council oversee the effectiveness and relevancy of the General Plan, and its implementation activities, through this annual review. 2 Table of Contents
1. Introduction
2. Table of Contents
3. Acceptance
4. Measures Associated with General Plan Implementation
5. Housing Element Reporting
6. Compliance with California’s General Plan Guidelines
7. Date of the last General Plan Update
8. Priorities for Land Use Decision Making
9. Goals, Policies, Objectives, Standards Modified in 2021
10. 2021 Planning Activities
Appendix A Evaluation of General Plan Implementation Measures Appendix B Housing Element Annual Report
Appendix C Housing Element Reporting Tables
Appendix D Additional Content
Appendix E Resolution of Acceptance
3 Acceptance
The Planning Commission reviewed the General Plan Annual Progress Report 2021 (APR) on March 14, 2022 and recommended the City Council accept the 2021 APR. The City Council received the Planning Commission recommendation on the General Plan APR 2021 and accepted the report on March 21, 2022.
The City Council Resolution is provided in Appendix E.
4 Measures Associated with General Plan Implementation
With the exception of the Housing Element, the City updated its General Plan in July 2019, and this annual report reflects the revised goals, policies and implementation measures of the 2019 General Plan update.
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 3 of 54
The General Plan implementation measures status evaluation is provided in Appendix A and B. In summary, 71 measures have been implemented, 27 measures are partially implemented, and 35 measures have not been implemented. Of these totals, the Housing Element has 19 measures implemented, of which 1 is complete, 4 measures partially implemented, and 6 measures that have not been implemented. Since the General Plan was updated in 2019, no course adjustments have been recommended at this time as the measures will be implemented at a later date as need or funding arises. This evaluation (Appendix A and B) is included in the General Plan Appendix A, Future Considerations. The Joint Housing Element Update was initiated in 2021 and will be completed in 2022. HCD considers the City’s current Housing Element out of compliance as the update deadline and grace period for the. 6th cycle has passed. 5 Housing Element Reporting
Housing Element Reporting tables are attached in Appendix C. 6 Compliance with California’s General Plan Guidelines
The Sutter Creek General Plan includes the seven required elements: Land Use, Circulation, Housing, Conservation and Open Space, Noise, and Safety. The General Plan has three additional elements: Public Services and Facilities Element, Historic Element, Parks and Recreation Element, and Environmental Justice Element. The City has reviewed the implementation measures in each of the elements to gauge the progress made in 2021 towards implementing the General Plan, provided in Appendix A and B. 7 Date of the Last General Plan Update
A General Plan Update was adopted on July 15, 2019. Each of the elements, with the exception of the Housing Element, was updated and an Environmental Justice Element was added. The Land Use Diagram was digitized and updated to achieve consistency with the zoning map, reflect the correct usage of the parcel, and achieve planning consistency. The update included growth projections, and tribal consultation occurred under AB 52 and AB 18. The Housing Element was adopted on June 1, 2015 and not modified with the July 2019 General Plan update and will be updated in 2022 through a joint process with the County.
Starting in 2020, an update to the Circulation Element was initiated. An updated Circulation Element was prepared in 2021 with adoption anticipated in 2022 when the environmental document is completed.
Additionally, Amador County prepared an updated Local Hazard Mitigation Plan in 2020, which the City adopted by reference into the Safety Element on February 16, 2021. 8 Priorities for Land Use Decision Making
The City of Sutter Creek Design Standards and Historic Districts boundaries were adopted on January 19, 2016. The purpose of the Design Standards is to provide certainty and consistency for applicants wishing to make changes to their structure or lot. The Design Standards provide applicants with a streamlined process by enabling staff to review projects with defined standards.
The City staff prepared a draft update of the Sign Ordinance as directed by the Planning Commission. The Planning Commission conducted public meetings on the Sign Ordinance in the fourth quarter of 2013. The Planning Commission forwarded a recommendation on the updated Sign Ordinance to the City Council in the last half of 2014. A two-member committee was assigned, by the City Council in 2015, to complete the draft document. The draft will be presented for review and approval by the City Council at a future date.
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9 Goals, Policies, and Objectives Modified in 2021
The Sutter Creek General Plan goals, objectives, policies and implementation measures were not modified in 2021. An update to the Circulation Element was begun in 2020, with adoption anticipated in 2022 following the completion of the appropriate CEQA documentation. A joint workshop of the Planning Commission and City Council on the Final Draft Circulation Element update was held on June 21, 2021. 10 2021 Planning Activities
Planning Activities
• City staff prepared the annual progress report for 2020, which was approved by the City Council in March of 2021.
• Three (3) new residential construction building permits, and no (0) 2nd unit residential building permits, manufactured residential building permits, multi-family or senior apartment complex building permits, industrial construction building permits, or new commercial construction building permits were issued in 2021. • six (6) sign permits, one (1) site plan permit, five (5) conditional use permits, one (1) temporary use permit, one (1) tentative map, five (5) home occupation permits, one (1) final map, and zero (0) variances were processed in 2021. • One (1) conditional use permit expired prior to use, one (1) temporary use permit was denied, and one (1) home occupation permit, two (2) tentative maps, two (2) site plans and one (1) final map were incomplete or still in process at the close of 2021. • Two (2) vesting tentative subdivision map applications were received in 2019 (Broadmeadows Estates and Panner Creek Estates) that required CEQA documentation that was initiated in 2020, but not completed by the applicant. It is anticipated those applications will go forward in 2022.
• One (1) vesting tentative parcel map, General Plan Amendment, and Zoning amendment application that was received in 2020 (175 Sutter Hill Road, Campbell) for one parcel designated Commercial was approved in 2021. A CEQA IS/ND was adopted in 2021 and the land use on a portion of the property changed to RE Residential Estate. The Final Map has yet to be submitted.
• One (1) Zoning and General Pan land use designation change from DTC Downtown Commercial to C-1 Commercial (6 Main Street) was submitted, with completion occurring in 2022.
• One (1) Specific Plan project was discussed with City staff. This Specific Plan would replace the Gold Rush Ranch Specific Plan, but a complete application was not submitted in 2021.
• One (1) tentative map application on Broad Street that was received in 2020 was cancelled by the applicant in 2021.
• Two planning grants that were received in 2020 continued to be implemented in 2021. The SB 2 Planning Grant was awarded in 2020 to update the Zoning Code and Circulation Element and create Development Standards. The HCD LEAP grant was awarded in 2020 to address completion of an EIR for the work completed under the SB 2 Planning Grant, which would help streamline development in the City.
• City activities that implement the General Plan and are referenced later in this APR include:
o The City purchased the Knight Foundry in 2017. The Knight Foundry Alliance continues renovation/restoration of the building while conducting monthly tours for the public. The Knight Foundry Alliance is a non-profit organization whose mission is to “protect, preserve, and restore the Knight Foundry’s historic City of Sutter Creek
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structures, features and operations in order to convey its local and regional importance as a unique 19th century industrial facility.” o The City began the Daffodil Planting Project in 2020 to beautify the City at key locations. The goal of the project is to plant 20,000 daffodils, and over 25,000 have been planted by various organizations, agencies and individual volunteers. o In response to Covid-19, the City implemented a variety of programs to maintain public safety, comply with local and state mandates, and maintain the local economy. These efforts include public meetings held online to maintain social distancing, outdoor dining along Main Street, installation of hand sanitizing stations throughout the City’s business district, a small business relief program, and individual relief program, installation of video conferencing hardware for public meetings, installation of face guards at City Hall, and continuous outreach for business assistance.
General Plan Amendments
• The City updated the General Plan in 2019. No additional changes occurred in 2021 other than adoption of the Local Hazard Mitigation Plan (LHMP) into the Safety Element by reference and a land use designation change on a parcel. • The City of Sutter Creek prepared the Draft General Plan Circulation Element and conducted joint workshop with the Planning Commission and City Council February 16, 2021. The Circulation Element will be completed in 2022, along with an update of the supporting data in the General Plan Volume III Setting.
Major Development Applications
• Progress was made on an application for an annexation, variance, pre-zone, General Plan land use designation amendment, and vesting tentative map for a 10-lot subdivision (Broadmeadows Estates) and an application for a 38-lot subdivision vesting tentative map (Panner Creek Estates), both initially received in 2019. An administrative Draft Mitigated Negative Declaration was prepared for both applications as they are both segments of a larger subdivision development and located adjacent to each other. The applications and CEQA document were reviewed by the City and it was determined that the applications and environmental analysis contained deficiencies in regard to stormwater management and circulation. Meetings were held with the applicant to discuss the required changes and submittals. The applicant did resubmit the materials in 2021, but outstanding issues remained and additional submittals are anticipated in 2022. • Discussion between staff and the landowner regarding a potential new Specific Plan for the Gold Rush Ranch area occurred in 2021; however, no application was submitted or preliminary details and drawings provided in 2021. An application is likely to be submitted in 2022.
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APPENDIX A
Evaluation of General Plan Implementation Measures
Land Use Element
LU-1.1.1.1: The City shall evaluate General Plan consistency when considering project applications and, if the project is not consistent, advise applicants that the project may be denied if a General Plan amendment is not processed and approved first or concurrently.
Status: Implemented and Ongoing. The City has established a consistency checklist in 2019 to be used for analyzing project applications.
Recommended
Course Adjustment: None. Continue to analyze on a project-by-project basis.
LU-1.1.3.1: The City shall advise the County of Amador regarding General Plan Policy LU1.1.3 when changes are proposed outside of the City’s planning area north of State Route 104/Ridge Road.
Status: Not Implemented and Ongoing. No proposals to this effect have been processed.
Recommended
Course Adjustment: None.
LU-1.1.4.1: The City shall advise the County of Amador regarding General Plan Policy LU1.1.4 when urban development is proposed within the City’s planning area.
Status: Not Implemented and Ongoing. No proposals to this effect have been processed.
Recommended
Course Adjustment: None.
LU-1.1.5.1: Prior to the annexation of lands to the City, an applicant shall submit a plan demonstrating the feasibility of providing services and facilities to the area proposed for annexation, that intended development will not have a negative economic impact on the City or its citizens, that the development will not have significant environmental impacts after mitigation unless the City makes findings of overriding considerations, and that the project will conform to the goals, policies, and standards of the General Plan
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to analyze on a project-by-project basis.
LU-2.1.1.1: The City Planner shall provide the state required Annual Progress Report (APR) to the Planning Commission and City Council on the status of the General Plan and the progress in carrying out its objectives, policies, implementation measures, and mitigation monitoring program. This APR should precede an annual State of the City budget report to ensure funding is budgeted appropriately each year to implement and maintain the General Plan.
The City Planner shall annually review the General Plan’s land use data and assumptions concerning growth and development as well as the General Plan’s goals, objectives, policies, standards, and programs, and update as needed.
Status: Implemented and Ongoing. This 2021 APR implements this measure for year 2021.
Recommended
Course Adjustment: None.
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LU-2.1.2.1: Table 4-3, “Building Intensities and Population Densities”, generally shows the new zones that are needed and generally those that need amendment. The Building Intensities Population Densities shall be updated appropriately when the General Plan is updated.
Status: Implemented. The Table was updated with the 2019 General Plan Update.
Updates may occur in the future as amendments are adopted.
Recommended
Course Adjustment: None.
LU-2.1.2.2: The City shall revise the zoning code when there is an amendment to the General Plan to ensure that “uses by right”, those uses that do not require local government review so long as they meet district standards and requirements, are consistent with the General Plan land use designation.
Status: Partially Implemented. The City is in the process of updating the Zoning Code (2021).
Recommended
Course Adjustment: None.
LU-2.1.3.1: The City shall review its subdivision ordinance as needed to ensure consistency with the General Plan. The City shall amend the subdivision ordinance as appropriate to ensure consistency with the General Plan.
Status: Partially Implemented and Ongoing. The Zoning Ordinance is in the process of being updated (2021).
Recommended
Course Adjustment: None.
LU-2.1.4.1: Existing land use data and projections that were collected in developing this Land Use Element should be put on a computer spreadsheet and maintained as building permits, planning permits, and new developments are approved and/or constructed. The building inspector and planning department shall work together to ensure that the land use database is maintained. This database is important to the long-term maintenance of the General Plan and the evaluation of individual projects pursuant to Policies LU-2.1.1 and LU-2.1.2.
Status: Implemented and ongoing. The Planning Staff began assembling land use data in a central location in 2012. As each new project is processed the database is updated. The City implemented portions of the GIS system and database in 2020.
Recommended
Course Adjustment:
None. Continue to update the land use data and projections on a project-byproject basis. Update and maintain the citywide GIS system to record land use data.
LU-2.1.5.1: The City’s Improvement Standards is primarily an engineering document and is not formatted to overlap with the planning process. The document will need to be amended significantly to accept General Plan guidelines and standards and to ensure its consistency with the General Plan. The City shall maintain the adopted Design Standards separately from the Improvement Standards. The results of this effort provide the development community with written guidelines and standards regarding how to design projects for the City of Sutter Creek.
Status: Partially Implemented. The City’s Improvement Standards (May 2018) and the Design Standards (2016) were included in the General Plan Update Volume II.
The Improvement Standards will be updated and Development Standards established concurrently with the Zoning Code update.
Recommended
Course Adjustment: None.
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LU-2.1.6.1: The City shall review General Plan growth and build-out projections during the Annual Progress Report to identify if an adjustment is needed. If needed, the City shall adjust the General Plan growth projection based on U.S Census population figures, updated California Department of Finance estimates and projections, General Plan amendments, and anticipated building permits. The City shall update the growth projection and build-out projection every five years during the Housing Element update, unless a different schedule applies pursuant to state law.
Status: Partially Implemented and Ongoing. Since the growth projections were recently updated with the General Plan Update (2019), the APR identifies no changes in 2021.
Recommended
Course Adjustment: None.
LU-3.1.2.1: The City should implement facilities plans to finance the provision of municipal facilities and services within industrial parks. The City should establish a research and development zone that can be applied to appropriate industrial areas.
Status: Not Implemented.
Recommended
Course Adjustment: None.
LU-3.1.3.1: The City should undertake a study to determine the feasibility of expanding the DTC area. Factors to consider include: demand for additional retail space; types of uses appropriate for the downtown area; traffic circulation and parking; and maintaining viability of the existing DTC area.
Status: Not Implemented.
Recommended
Course Adjustment: None.
Conservation and Open Space Element
COS-1.2.1.1: Adopt and maintain the City of Sutter Creek Development Standards to maintain and enhance the City’s natural resources.
Status: Not Implemented. Development Standards are in the process of being developed.
Volume II of the General Plan includes Conservation and Best Management Practices and Oak Woodland and Rare Plant Management Plan Requirements.
As well as an Energy Action Plan (2015)
Recommended
Course Adjustment: None.
COS-1.3.2.1: The preferred methods of preserving open space are through the use of a conservation easement or dedication to a conservation entity.
Status: Not Implemented.
Recommended
Course Adjustment: None.
COS-1.3.3.1: The City shall develop and adopt standards for construction on unforested slopes in excess of 30% that will be integrated into and enforced through the Sutter Creek Development Standards. Until such standards are adopted, conditions of approval for new construction on unforested slopes in excess of 30 percent shall include the following:
• Grading on a single lot is no more than 25 percent of the gross lot area; City of Sutter Creek
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• Coverage by impervious surfaces is limited to 20 percent of the gross lot area;
• Stormwater discharge rates shall not exceed pre-construction stormwater discharge rates; and
• The quality of stormwater discharges shall be the same or better than the quality of pre-construction stormwater discharges.
Status: Partially Implemented. The City reviews projects on a case-by-case basis in compliance with Project Review and Subdivision Review procedures. Projects are reviewed for erosion control, water erosion, and secondary impacts on aesthetics. Projects are required to comply with current building codes and the State of California surface Water Pollution Prevention Plan requirements.
Development Standards were in the process of being prepared.
Recommended
Course Adjustment: None.
COS-1.3.5.1: The City shall update the Design Standards to define design requirements or limitations near scenic ridgelines that ensure projects complement the existing natural landscape and skyline.
Status: Not Implemented.
Recommended
Course Adjustment: None.
COS-1.4.1.1: Best Management Practices described in Volume II, City of Sutter Creek Conservation Best Management Practices, should be considered in the master drainage plan and design standards. The master drainage plan and design standards should address cumulatively significant organic and inorganic pollutants.
Status: Not Implemented.
Recommended
Course Adjustment: To be included in the new Development Standards document.
COS-1.4.2.1: The City shall actively participate in the review of upstream diversions of water from Sutter Creek and its tributaries located outside of the City limits to prevent negative impacts on the creek.
Status: Implemented. No diversions proposed in 2020.
Recommended
Course Adjustment: None.
COS-1.5.2.1: New development projects shall achieve at least 30% use of native landscape materials such as those on the California Native Plant Society’s Calscape list of plants native to Sutter Creek.
Status: Implemented. Projects are reviewed on a case-by-case basis and applicants are directed to the Calscape website for plant listings.
Recommended
Course Adjustment: None.
COS-1.5.3.1: New development projects shall use recycled water where available and to the maximum extent feasible.
Status: Implemented. Projects are reviewed on a case-by-case basis; however, recycled water is typically not available.
Recommended
Course Adjustment: None.
COS-1.5.3.2: The City shall work with the Amador Water Agency to encourage the use of recycled water.
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Status: Not Implemented.
Recommended
Course Adjustment: None.
COS-1.7.1.1: The City shall apply the “M-Mining” land use designation to lands on which uses must be regulated to avoid conflict with mineral exploration or extraction activities and/or lands that provide access to valuable mineral reserves (see Figure 4-1 and Table 4-1 in the Land Use Element). Land uses incompatible with mining generally require a high public or private investment in structures, land improvements, and landscaping and would prevent mining because of the higher economic value of the land and its improvements. Examples of such uses include:
• High density residential
• Low density residential with high unit value
• Public facilities
• Intensive industrial
• Commercial
Compatible land uses with mining generally require low public or private investment in structures, land improvements, and landscaping and allow mining because of the low economic value of the land and its improvements. Examples of such uses include:
• Very low density residential (For example: e.g. 1 unit per 10 acres) • Recreation (public/commercial)
• Agricultural
• Silvicultural
• Grazing
• Open space
Status: Implemented. There are currently no lands designated M-Mining in the City limit. Lands designated M-Mining are located in the Planning Area and Sphere of Influence at the north end of the City.
Recommended
Course Adjustment: None.
COS-1.7.2.1: The City shall actively participate in the review and oversight of mining activities in or near the City’s planning area in accordance with the provisions of CEQA and the Surface Mining Reclamation Act in order to ensure public health and safety and that the City’s environment is not degraded.
Status: Implemented.
Recommended
Course Adjustment: None.
COS-1.8.1.1: Develop, update, and implement as appropriate, City-wide grading standards to be adopted within the City’s Development Standards and utilizing the Gold Rush Ranch Specific Plan grading standards as a model.
Status: Not Implemented. Development Standards, including grading standards are in the process of being prepared.
Recommended
Course Adjustment: None.
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COS-1.8.1.2: Until City-wide grading standards are adopted, the following standards shall be used:
a. Roadways should be aligned along natural ridges or valleys, be curvilinear, and follow existing contours through implementation of landform grading standards;
b. Grading should protect the existing skyline, oak trees, prominent hillsides, riparian corridors, and other topographically sensitive features and shall emulate the natural topography, which is the shape, height, and depth of the land surface using landform grading standards, where feasible; c. Grading for individual detached single-family home sites should be restricted to that necessary to develop the driveway and individual home site. Proposed grading should be subject to grading plan review at the time of individual lot development; and
d. Oak trees should be retained unless it is demonstrated to be unfeasible or unreasonable.
Status: Implemented. Projects are reviewed on a case-by-case basis.
Recommended
Course Adjustment: None.
COS-1.8.2.1: The City Engineer should develop the erosion control guidelines that will more directly control wind and water erosion and the secondary impacts upon aesthetics, water quality, etc. The controls would be more specific than those that are presently contained in the CBC. The City of Sutter Creek Conservation Best Management Practices in Volume II contains an extensive list of detailed erosion control measures that could be used in said guidelines.
Status: Not Implemented. Development Standards, including erosion control guidelines are in the process of being prepared.
Recommended
Course Adjustment:
None. Guidelines will need to be prepared, with the use of BMPs in Volume II in the interim.
COS-1.9.6.1: Until the tree ordinance is updated to address oak woodland management, Project applicants shall submit an Oak Woodland Management Plan based on the requirements described in Volume II, if the project affects oak woodland stands that have greater than 10 percent canopy coverage or that display historic canopy coverage greater than 10 percent and if the project affects 10 contiguous acres of oak woodland stands. The Oak Woodland Management Plan shall be prepared by independent professionals under the direction of the City and address the following aspects of managing oak woodlands:
1. A description of oak woodland habitats proposed for removal and preservation;
2. An inventory of trees proposed for removal and preservation in development areas; and
3. Replanting locally-native trees, as needed.
Status: Implemented. Projects are reviewed on a case-by-case basis per the Oak Woodland Management Plan requirements.
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Recommended
Course Adjustment: None. Updates to the Tree Ordinance are still needed.
COS-1.9.6.2: New developments affecting 10 contiguous acres of oak woodland stands that exhibit a greater than 10 percent canopy cover or that may have historically supported greater than 10 percent canopy cover, shall preserve oak woodland habitat for each acre removed due to the development project at a ratio provided in the applicable Oak Woodland Management Plan or until such time that preservation ratios are established in the tree ordinance.
Status: Implemented. Projects are reviewed on a case-by-case basis per the Oak Woodland Management Plan requirements.
Recommended
Course Adjustment: None. Updates to the Tree Ordinance are still needed.
COS-1.9.6.3: Update, maintain, and enforce the City tree ordinance, including the addition of standards applicable to oak woodlands, oak woodland management plans and their contents, and oak woodland mitigation.
Status: Partially Implemented. Projects are reviewed on a case-by-case basis per the Oak Woodland Management Plan requirements.
Recommended
Course Adjustment: None. Updates to the Tree Ordinance are still needed.
COS-1.10.3.1: The City shall develop incentives for buildings exceeding Title 24 Energy Efficiency Standards and new development projects that meet 70% of their energy needs from renewable sources.
Status: Not Implemented.
Recommended
Course Adjustment: None. Incentives need to be developed.
COS-1.10.4.1: Update the Design Standards and/or Municipal Code to include the use of shade trees, structures, cool pavement and cool roofs in new construction of structures, parking lots, and streets.
Status: Not Implemented. The Code is currently in the process of being updated. No changes to the Design Standards were made in 2021.
Recommended
Course Adjustment: None.
COS-1.10.5.1: Maintain and continue to update renewable-energy tools and information on the City’s website.
Status: Not Implemented.
Recommended
Course Adjustment: None.
COS-1.11.1.1: The City shall focus on the following tasks to reduce emissions from the City’s operations:
• Reducing usage of city owned vehicles and replacing those that are not fuel efficient, and change procurement policy to specify high fuel efficiency for each vehicle class.
• Comprehensive energy efficiency retrofit of existing municipal buildings and facilities.
• Establish a purchasing policy requiring new electrical equipment to be Energy Star, or similarly, rated.
• Evaluate the potential to utilize solar renewable-energy systems to operate municipal facilities.
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• Include energy-efficiency provisions in City-released RFPs related to wastewater infrastructure.
• Switch existing traffic signals and street lights from incandescent bulbs to Light Emitting Diodes (LEDs).
• Install water efficient landscaping in areas managed by the City and establish municipal water consumption reduction goals.
• Increase office recycling, e.g. paper, cardboard, cans, toner cartridges. • Participate in PG&E’s Phase II of Green Communities: CommunityWide Inventory. • Evaluate the potential to implement methane capture system to utilize digester gas for electricity and heating at the wastewater treatment plant, as well as solar energy systems.
Status: Partially Implemented.
Recommended
Course Adjustment: None. Continue to implement.
COS-1.11.1.2: The City shall update, as appropriate, the City’s Greenhouse Gas Inventory to track its progress in reducing Greenhouse Gas emission from the 2005 baseline inventory.
Status: Not Implemented. No update was prepared in 2021.
Recommended
Course Adjustment: None.
COS-1.11.1.3: The City shall update, as appropriate, the Goals, Policies, and Implementation Measures in the General Plan Land Use Element, Conservation Element, Circulation Element, Public Services and Facilities Element, and Parks and Recreation Element that reduce Greenhouse Gas emissions.
Status: Implemented. The 2019 General Plan Update addressed greenhouse gas emissions.
Recommended
Course Adjustment: None.
COS-1.11.1.4: The City shall evaluate the feasibility of offering incentives for or requiring participation in the voluntary CALGreen water-efficiency measures.
Status: Not Implemented.
Recommended
Course Adjustment: None.
Circulation Element
C-1.1.1.1: As property is developed between Ridge Road and Shake Ridge Road, these development projects shall be required to dedicate and construct a collector road that will ultimately connect Ridge Road to Shake Ridge Road to the east of the City.
Status: Implemented and Ongoing. Projects are reviewed on a case-by-case basis.
Recommended
Course Adjustment: None. Continue to implement.
C-1.2.1.1: A number of intersections in the Sutter Creek planning area have met one or more of the standard warrants for signals. Each of these intersections should be further evaluated as time progresses to determine if traffic signals should be installed. Installation of the signals should be programmed as long-term improvements only when and if fully justified.
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Status: Implemented and Ongoing. Intersections are monitored regularly, and improvements added to the annual CIP, as needed.
Recommended
Course Adjustment: None. Continue to implement.
C-1.3.2.1: Improve Gopher Flat Road and Main Street to city limits as funding is available. The street should be improved with curb, gutter, and sidewalk and be widened to provide two 12-foot travel lanes, bike lanes, and a center two-way, left turn lane wherever right-of-way is not constrained by existing buildings or other factors.
Status: Partially Implemented. The improvements along Gopher Flat/Shake Ridge Road were a condition of approval for the Powder House Estates project.
However, these improvements will not extend all the way to Main Street. Right of way and funding constraints prevent the completion of this project between Powder House Estates and Cole St. The City conditioned Powder House Estates to provide two walking trails through the project and across open space to connect the Gopher Flat Road corridor to Randolph St. and Cole St. The Powder House Estates Project is no longer an active project. This will be considered with future project review in this area.
Gopher Flat Road has been improved with curb, gutter and sidewalk from Meadow Crest to just west of Manor Ct. Existing right of way on Gopher Flat Rd. from Meadow Crest eastward to Golden Hills Dr. is being considered for a sidewalk in order to meet the spirit of this policy and implementation measure.
Recommended
Course Adjustment: None. Continue to implement in the future.
C-1.3.2.2: Provide a walkway for elementary school children on Spanish Street. Improve with curb, gutter, and sidewalks where not now provided between the school entrance and Main Street.
Status: Partially Implemented. Improvements have been made up to Mahoney Mill Road, but do not extend to Main Street.
Recommended
Course Adjustment: None. Continue to implement as funding is available.
C-1.3.2.3: Evaluate the appropriateness and feasibility of the designation of the following as one-way streets: Hayden Alley, Keyes Street, Randolph Street and Boston Alley. Limiting parking to one side of Randolph Street may eliminate the need for the street to become one way.
Status: Not Implemented. These suggestions have been vetted several times with the citizens and interest holders. Thus far, size constraints with delivery trucks and school buses have prevented these suggestions from being implemented.
Recommended
Course Adjustment: None. Continue to implement in the future.
C-1.3.2.4: Widen as appropriate and feasible Sutter Hill Road and Eureka-Sutter Hill Road to provide 12-foot travel lanes and five-foot paved shoulders.
Status: Not Implemented.
Recommended
Course Adjustment: None. Continue to implement in the future.
C-1.3.2.5: Improve the North Amelia Street and Spanish Street intersection. Amelia Street is misaligned through its intersection with Spanish Street. Realignment will require acquisition of right-of-way.
Status: Not Implemented. North Amelia Street has not been realigned.
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Recommended
Course Adjustment: None. Continue to implement in the future.
C-1.3.3.1: The City shall review and update the City of Sutter Creek Capital Improvement Program and Funding Strategy.
Status: Implemented and Ongoing. The CIP is reviewed/updated annually Recommended
Course Adjustment: None.
C-1.4.1.1: Improve radius of curb returns as appropriate and feasible. Most intersections of side streets with Main Street in Sutter Creek should be improved by removing a 10-foot square section of the ten foot wide sidewalks on each side of an intersection and replacing the sidewalk with a 10-foot radius curb return and handicapped ramp.
Status: Partially Implemented.
Recommended
Course Adjustment: None.
C-1.4.1.2: Construct turning and acceleration/deceleration lanes as appropriate and feasible. At intersections where turning movements from the minor street are significant (over 100 vehicles per hour during the peak hours of the day), the Level of Service (LOS) can be improved by adding separate turn lanes for the various turning and through movements. This measure is not practical in the Main Street Historic District. Traffic on the state highways can be expedited with turn pockets at intersections, a continuous median turning lane for midblock turning movements, and acceleration and deceleration lanes at intersections.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None.
C-1.4.1.3: Improve sight distance at intersections as appropriate and feasible. At locations where accident records show problems due to poor visibility, corrective measures should be taken. These measures might involve removal or lowering of plantings or fences and, in some cases, the removal of low tree branches where buildings cannot be moved; stop signs can help in these situations.
Status: Implemented and Ongoing. Problem intersections have been remedied with the suggested solutions. The City Council has taken measures to eliminate hazardous site conditions through parking restrictions in some locations.
Recommended
Course Adjustment: None. Continue to regularly review and implement remedies as appropriate.
C-1.5.1.1: Adopted Plan Lines shall be incorporated into development plans to define specific requirements for dedicating the right-of-way for street purposes and to implement Circulation Element policies of the General Plan.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
C-1.6.1.1: Provide bus service to and from special events from local parking facilities.
Charter bus service from the San Francisco Bay Area and Central Valley locations should be promoted for special events that are expected to draw large crowds.
Status: Partially Implemented. Covid-19 has discouraged large events from occurring.
Recommended
Course Adjustment: None. Continue to implement City-wide.
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C-1.6.1.2: Extend and add transit routes as demand dictates.
Status: Implemented and Ongoing. Transit routes have been extended and added to meet the demands of the City’s population. Amador Regional Transportation System provides bus service one-quarter mile from designated routes, effectively providing access to public transportation for all of the City’s residents Recommended
Course Adjustment: None. Continue to implement.
C-1.6.1.3: Bus shelters and benches should be provided where demand warrants and their provision included as part of development approval requirements. New development projects should provide safe locations off the traveled way for busses to stop without impeding the flow of traffic.
Status: Implemented and Ongoing. Bus shelters and benches have been provided with new commercial development.
Recommended
Course Adjustment: None. Continue to implement.
C-1.6.1.4: Public transit facilities (bus stops, etc.) should be located near or incorporated into commercial and industrial projects employing more than 10 people provided there is not an adequate existing bus stop within 1/4 mile.
Status: Implemented and Ongoing. Bus shelters and benches have been provided with new commercial development.
Recommended
Course Adjustment: None. Continue to implement.
C-1.6.2.1: The City shall work with ACTC and ARTS to review and comment upon new projects that may generate or attract, individually or cumulatively, large or moderate volumes of traffic.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
C-1.7.1.1: The City shall encourage retail stores to provide delivery service and telephone and online shopping services. Some retail stores are instituting online ordering and delivery of goods to homes and business. This trend should be encouraged.
Status: Implemented and Ongoing. The City does not promote home deliveries; however, it is common for businesses to have mail order and web businesses.
The City allows UPS and FedEx to park anywhere reasonable to facilitate deliveries.
Recommended
Course Adjustment: None. Continue to implement.
C-1.7.2.1: Implement the (pd) land use designation explained on Table LU-2 in the Land Use Element, which allows planned developments to include neighborhood commercial uses.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
C-1.8.1.1: The City encourages commercial development projects and employers to provide reserved parking spaces and vans for use by employees who carpool.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
C-1.8.1.2: The City shall work with the Amador County Transportation Commission to encourage use of carpool parking at the Sutter Hill Transit Center.
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Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
C-1.11.1.1: As traffic increases on some City streets, parking should be curtailed where parked vehicles encroach into the traveled way.
Status: Partially Implemented. Parking along Church Street at the Park was modified to curtail encroachment on the street. Parking on the street is an effective trafficcalming device. In residential neighborhoods, safety is more important than LOS, and thus, street parking has not been discouraged. The City Council has taken measures to eliminate hazardous site conditions through parking restrictions in some locations
Recommended
Course Adjustment: None. Continue to implement.
C-1.11.1.2: On-street parking is important to the business community and should be reserved for customers. Members of the business community should use the offstreet lots.
Status: Implemented. A parking plan has been developed and was adopted and implemented in 2019
Recommended
Course Adjustment: None. Continue to implement.
C-1.11.1.3: Provide adequate parking for new and old development. Off-street parking should be required whenever new commercial buildings are constructed. Where downtown businesses cannot provide adequate off-street parking, in-lieu fees shall be charged. These fees should go toward purchase of land and construction of parking facilities located within the downtown commercial district or other appropriate locations. Due to the heavy tourist demand for parking on weekends, additional public off-street parking facilities should be added as land becomes available within walking distance of the historic commercial area. Available off-street spaces should be retained, and additional space developed as property becomes available. Parking structures can provide additional parking where land values are high and available land area is limited.
Status: Partially Implemented. New development projects are reviewed using both the General Plan and California Environmental Quality Act (CEQA), both of which address parking. City ordinance requires payment of in-lieu fees where parking cannot be provided.
Recommended
Course Adjustment:
None. Continue to implement. The City should evaluate and update its parking fees regularly to assure adequate funds are collected to construct new parking spaces in-lieu of on-site parking spaces.
C-1.11.1.4: Where designated, post standard “No Parking” signs on streets and alleys in appropriate locations to ensure compliance and enforcement.
Status: Implemented. Several of the narrower streets have no parking signs posted where parking is not feasible.
Recommended
Course Adjustment: None. Continue to implement.
Public Services and Facilities Element
PS-1.1.2.1: Development shall pay its fair share for services through Community Service District fees applied to property taxes following annexation into the City Community Services District.
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Status: Not Implemented. The City Community Services District needs to be established and is proposed within the Development Standards under preparation.
Recommended
Course Adjustment: None. Establish the CSD and continue to implement.
PS-1.2.4.1: The City shall oversee inclusion of AWA’s Urban Water Management Plan into the City’s Improvement Standards.
Status: Implemented. AWA has adopted water system design standards. The City requires compliance with the AWA standards for building permits and project review
Recommended
Course Adjustment: None. Continue to implement.
PS-1.3.5.1: The City shall implement Implementation Measure C-1.3.3.1 ensuring the City of Sutter Creek Capital Improvement Program and Funding Strategy addresses sewage collection and treatment as necessary.
Status: Implemented and Ongoing. The CIP is reviewed/updated annually.
Recommended
Course Adjustment: None. Continue to implement.
PS-1.4.5.1: Storm water mitigation for streets and parking areas shall focus on four areas:
1) ensuring stormwater discharge rates do not exceed pre-construction stormwater discharge rates; 2) promoting permeable landscapes to reduce stormwater surface flows; 3) preventing runoff contamination; and 4) allowing natural treatment of runoff in detention ponds or grass swales.
Status: Implemented and Ongoing. Projects are reviewed on a case-by-case basis.
Recommended
Course Adjustment: None. Continue to implement.
PS-1.4.6.1: The next large development to be considered after adoption of the General Plan Update that has the potential to add substantial storm runoff to Sutter Creek shall be required to provide for the master drainage plan (utilize CEQA mandatory findings of cumulative effect) and be partially reimbursed by subsequent developments.
Status: Implemented and Ongoing. New major projects fully mitigate drainage.
Recommended
Course Adjustment: None. Continue to implement.
PS-1.5.1.1: The City shall develop and adopt policies for diversion of total solid waste generated by the city.
Status: Partially Implemented. The City actively participates in the County AB 939 Task Force’s Source Reduction and Recycling Element and Household Hazardous Waste Element program.
Recommended
Course Adjustment: None. Develop and implement policies.
PS-1.6.1.1: The City shall cooperate with the Amador County Unified School District in the development of a new elementary school site with public recreation facilities.
Status: Not Implemented.
Recommended
Course Adjustment: None. Implement as needed
PS-1.8.1.1: The Police Chief and/or an outside consultant on a regular basis should calculate the cost of facilities that would be needed to adequately serve projected demand and a timetable for which the facilities must be brought into use. The costs and time frame should be compared with projected revenues and, City of Sutter Creek
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if necessary, policies or plans for obtaining additional revenues should be adopted by the City Council.
Status: Implemented and Ongoing. An AB1600 study & fee have been adopted. It became effective on April 17th, 2008. Police facilities were included in the study.
Recommended
Course Adjustment: None. Conduct regular evaluation of facilities costs and demands.
PS-1.8.2.1: The City will likely need to rely upon the services of an outside fiscal consultant to conduct the referenced study and prepare subsequent plan. To save costs, this project could be combined with an overall budget projection analysis and capital improvement program as is called for under the subject heading “Funding Public Services”
Status: Implemented and Ongoing. An AB1600 study and fee have been adopted, effective on April 17th, 2008
Recommended
Course Adjustment: None. Conduct regular evaluation of fees.
PS-1.9.1.1: New Subdivisions of five or more lots shall prepare and maintain a Fire Safe Plan.
Status: Implemented and Ongoing. Projects are reviewed on a case-by-case basis and are required to provide, if applicable.
Recommended
Course Adjustment: None. Continue to implement.
PS-1.9.2.1: The 10-year plan should be drafted by the Sutter Creek Fire Protection District and portions that are relative to Sutter Creek should be adopted by the City Council.
Status: Not Implemented. The City does not currently have a 10-year fire protection service plan. The Amador Fire Protection District has formed a Community Facilities District, which encompasses all of the properties within the City.
Recommended
Course Adjustment: None. Continue to Implement.
PS-1.11.2.1: Utilities and telecommunications infrastructure shall be placed underground in rights-of-way that have been designated to accommodate utility and telecommunications networks.
Status: Implemented and Ongoing. Projects are reviewed on a case-by-case basis and are required to locate new infrastructure underground.
Recommended
Course Adjustment: None. Continue to implement.
PS-1.12.1.1: The citywide capital improvement program and funding strategy shall include a provision for the maintenance of open space areas that may be acquired through implementation of the open space objectives, policies, and implementation measures contained within the General Plan.
Status: Implemented and Ongoing. The CIP is reviewed and updated annually.
Recommended
Course Adjustment: None. Continue to implement.
Safety Element
S-1. 2.5.1: The City shall maintain a record of mining activities within the city.
Status: Partially Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
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S-1.3.2.1: The City shall consult with the County of Amador about General Plan Policy S1.3.2, which concerns peak flow runoff from new development within the Sutter Creek drainage area but outside of City jurisdiction.
Status: Partially Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
S-1.3.3.1: The City shall consult with the County of Amador about General Plan Policy S1.3.3, which concerns review of development projects within the Sutter Creek drainage area.
Status: Partially Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
S-1.3.4.1: The City shall continue to identify flood hazards and funding to correct the hazards.
Status: Partially Implemented and Ongoing. The City has systematically applied for grants to eliminate flooding hazards. The Old Sutter Hill hazard elimination grant corrected problems in the southeast portion of the City and the Broad St. grant addresses issues in the eastern portion of the City. The City required the Sutter Crest East Subdivision to resolve all flooding related problems in its area; Golden Hills; Powder House; Lincoln Mine Estates; Bryson Dr. Cottages; Crestview; etc. The City improved the Main St. Bridge with grant funds to help eliminate flooding in the City Hall area. The City received a grant for improvement of the Badger St. Bridge. Construction improvements were completed in 2017, which should help eliminate flooding. The Main Street Bridge replacement project began in April 2018 and was completed in September 2019. No new improvements occurred in 2021.
Recommended
Course Adjustment: None. Continue to implement.
S-1.4.8.1: The City, in cooperation with the Fire Protection District, shall prepare a Fire Safe Plan for the City’s consideration and adoption.
Status: Not Implemented.
Recommended
Course Adjustment: None. Continue to implement.
S-1.4.9.1: The City and/or Fire District shall facilitate property owners in fulfillment of this objective by sponsoring educational programs as well as efforts to obtain grants, special districts formation, or other funding mechanisms.
Status: Not Implemented. A program to reduce or eliminate the threat of urban fire has not been planned for or funded by property owners in the Downtown Historic District. It should be noted, however, that this project has been suggested and while business owners are supportive of it, landowners have been resistant to the idea. The City continues to suggest such a program
Recommended
Course Adjustment: None. Continue to implement.
S-1.5.1.1: The City should urge the County to accomplish this objective. The document should address the recommendations of General Plan Task Force #3 as listed within the previous text. City departments and other public service agencies should be directed to actively cooperate and provide their own emergency plans in the effort.
Status: Implemented and Ongoing. The County updated the Local Hazard Mitigation Plan (LHMP) in 2020 and the City adopted the LHMP by reference into the City of Sutter Creek
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General Plan Safety Element in February 2021. The City also has a plan available at City Hall and works with the State Office of Emergency Services.
Recommended
Course Adjustment: None. Continue to implement as subsequent updates are completed.
S-1.5.2.1: Drills should be coordinated with the County Office of Emergency Services.
Status: Implemented. The Office of Emergency Services conducts one or more drills each year
Recommended
Course Adjustment: None. Continue to implement.
Noise Element
N-1.1.8.1: The City shall consult with the County Planning Commission, the County Airport Land Use Commission, and other agencies to reduce noise generated from sources outside the City’s jurisdictions.
Status: Partially Implemented.
Recommended
Course Adjustment: None. Continue to implement.
N-1.1.11.1: The City's Planning Department shall review public and private project plans and applications with respect to the policies and standards of the Noise Element.
Status: Implemented. Projects are reviewed on a case-by-case basis.
Recommended
Course Adjustment: None. Continue to implement.
N-1.1.12.1: The City shall revise the design standards for collector and arterial city streets to incorporate noise attenuation features.
Status: Not Implemented. Design Standards are found in 2019 General Plan Update Volume II
Recommended
Course Adjustment:
Include in the new Development Standards. Continue to implement on a case by case basis.
N-1.1.13.1: Update the City noise regulations (Code Section 10.50) to be consistent with the noise element.
Status: Not Implemented. The Code is in the process of being updated 2020.
Recommended
Course Adjustment: None. Continue to implement.
N-1.1.14.1: The Noise Element Contour Maps should be modified every five to ten years or if any new development warrants their amendment.
Status: Implemented. The contour maps are included in the 2019 General Plan Update Volume III.
Recommended
Course Adjustment: None. Continue to implement.
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Historic Element
H-1.1.1.1: The Design Review Committee will evaluate City Staff recommendations regarding a proposed project’s conformance with the Design Standards and will either issue design clearance in concurrence with Staff recommendations, issue design clearance with modifications, or find a proposed project is not in conformance with the Design Standards and make recommendations to City Staff or the Planning Commission disapproving the applications.
Status: Implemented and Ongoing. Applicable projects are reviewed on a case-by-case basis.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.1.2: The committee should review the "Walking Tour of Historical Places of Interest" and consult other reliable sources to determine which buildings or structures are historically significant.
Status: Implemented and Ongoing. The City’s promotion committee reviews the walking tour annually.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.1.3: The committee should recommend other policies and procedures for the citywide maintenance and enhancement of historic values including, possibly, a historic preservation ordinance, designation of the downtown area as a nationally registered historic place, participation in the National Historic Preservation program as a certified local government, and participation in the California Main Street program.
Status: Partially Implemented. According to the National Register, the Sutter Creek downtown has not been designated as a historic place at this time. Sutter Creek is not actively participating in the National Register program. Preservation and treatment of historical architectural features are included in the City’s adopted Design Standards. The Design Review Committee ensures City-wide Design Standards are implemented. The Design Standards include a process for evaluating project compliance with the Design Standards.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.1.4: Documentation in compliance with the State of California and City of Sutter Creek regulations for removing or altering historic buildings, structures, objects and/or sites shall be required prior to the issuance of a building or demolition permit.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.3.1: The City shall provide the North Central Information Center and historians or individuals knowledgeable about the City’s history qualified to review development proposals in the City of Sutter Creek adequate information and time to review and comment upon major development proposals that have a potential to affect known or unknown cultural or historical resources.
Status: Implemented and Ongoing. Actions subject to CEQA are circulated for review and if resources are discovered during the analysis, the appropriate local, state, or federal parties are contacted.
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Recommended
Course Adjustment: None. Continue to implement.
H-1.1.4.1: Discretionary development project approvals shall contain the condition that sign of historic or prehistoric occupancy or use of the site that is discovered during grading or building activities will cause an immediate halt to such activities and the prompt notification of the City, the Chairperson, Jackson Rancheria and the North Central Information Center or the State Office of Historic Preservation.
Status: Implemented and Ongoing.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.5.1: Enforce and improve the historic overlay land use designations contained in the General Plan Land Use Element through the City’s Design Standards.
Status: Implemented and Ongoing. Municipal Code Chapter 15-38 has been adopted and the historic overlay established in the Land Use Overlay Diagram. The Design Review Committee enforces City-wide Design Standards. The Design Standards include a process for evaluating project compliance with the Design Standards.
Recommended
Course Adjustment: None. Continue to implement.
H-1.1.5.2: The Design Review Committee should recommend to the City Council and Planning Commission a list of land uses deemed compatible with the intent of the historic districts.
Status: Implemented and Ongoing. The City currently has a list of land uses deemed compatible with the intent of the Downtown Historic District, based in the zoning code. General Plan Land Use Element Table 4-2 defines the historic district and district limits are depicted in General Plan Figure 4-2 Land Use Overlay Diagram.
Recommended
Course Adjustment: None. Continue to implement.
Parks and Recreation Element
PR-1.1.2.1: New residential development will either dedicate land or pay an in-lieu fee for parkland (or a combination, at the option of the City) based upon a ratio of 5 acres per 1,000 residents anticipated in the development.
Status: Implemented and Ongoing. Fees are collected during the building permit process.
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.2.2: The City shall prepare and adopt a parks master plan and funding mechanism for construction and maintenance.
Status: Not Implemented. The City is in the process of establishing Development Standards and funding mechanisms. No Master Plan has been established.
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.4.1: The City shall consult with the Amador County Unified School District about school recreational facilities remaining available for public use when not being occupied by school functions.
Status: Not Implemented. The City will be working with the District when a Parks Master Plan is developed.
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Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.5.1: The general purposes and features of a regional park/sports complex are described in the previous text, as are some general considerations for obtaining such a facility.
Status: Not Implemented. A regional park/sports complex in the Sutter Hill/Martell Area has not been established. Such a regional park had been proposed for the Gold Rush Ranch Specific Plan Area
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.6.1: The general purposes and definitions of community parks are described in the previous text. New community parks shall be acquired and constructed by dedications and Quimby ordinance in-lieu fees.
Status: Implemented and Ongoing. Fees are collected during the building permit process.
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.7.1: The general definition of neighborhood parks is contained in the previous text.
New large residential development projects, containing at least 50 to 100 residential units, shall include neighborhood parks. Neighborhood parks may include private parks provided they are maintained and accessible to residents of the neighborhood being served for little or no gate fee.
Status: Implemented and Ongoing. New developments are reviewed with consideration to the General Plan and California Environmental Quality Act. Parkland needs and requirements of the City are addressed at that time. Projects are reviewed on a case-by-case basis and applicable park dedication is required.
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.7.2: Develop, and update as appropriate, City-wide standards for neighborhood parks to be adopted within the City’s Development Standards, and establish a funding mechanism for ongoing maintenance of the parks.
Status: Not Implemented. The City is in the process of preparing Development Standards and funding mechanisms.
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.8.1: The general purposes and parameters for the Sutter Creek linear parkway are addressed in the previous text. The City could "seed" establishment of the parkway by using local volunteers to design and construct a part of the parkway on City-owned property near City Hall. The City could also sponsor a workshop of local business leaders and draw upon the direct experience of other communities whose commerce and tourism have improved due to similar park facilities.
Status: Partially Implemented. The "gateway" project constructed at the intersection of Old Hwy. 49 and new Hwy. 49, that is City owned property, contains a meandering sidewalk that allows persons from that area to walk up to the bus stop and shopping center at the top of Sutter Hill Road. Other walkways/paths have been discussed in public workshops that will eventually be created and linked together to connect neighborhoods within the City.
The City participated in the ACTC pedestrian/bicycle study and the ACRA park study. The Citywide trail system was included in these plans and adopted into the General Plan Update. This trail system connects extensively with each City of Sutter Creek
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neighborhood and planned neighborhood. Each new development will construct portions of the trail and the City has applied for grants to construct portions of the trail in established neighborhoods. The City has constructed the Nickerson Trail and is engaged in planning a trail from the footbridge downtown to the Central Eureka Mine. The current Circulation Element Update identifies pedestrian trail and bike path locations and improvement opportuntiies..
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.8.2: Dedication of creekside greenways is a requirement contained in the Land Use Element that applies to new development projects along Sutter Creek and Gopher Gulch. As future development occurs, improvements in the creekside greenway zones should consist only of passive recreation facilities including bicycle paths, pedestrian trails, picnic areas, open space, and similar uses.
Riparian habitat should be maintained as much as possible. New plantings should consist of native plants to the greatest extent possible. The following controls should also apply:
1. Urban structures and facilities such as houses, commercial and industrial buildings, and parking lots shall be prohibited;
2. Filling shall be prohibited wherever feasible;
3. The obstruction of stream flow by manmade facilities shall be prohibited; and
4. The destruction of riparian vegetation should be prohibited except for flood control and public health and safety reasons.
Status: Partially Implemented. The City reviews new projects and subdivisions adjacent to Sutter Creek and Gopher Gulch in compliance with project review and subdivision review procedures. Conditions of approval are applied to maintain existing habitat. To date, passive recreation facilities and/or dedication have not been required
Recommended
Course Adjustment: None. Continue to implement.
PR-1.1.9.1: A general explanation of the interlinking pedestrian and bicycle trail network is provided in the previous text of this Element. The network is also addressed by objectives, policies, and implementation measures found within the Circulation Element, and depicted on the Circulation Diagram, Figure 6-1. The bicycle and pedestrian transportation plan shall study alternative designs and locations, and develop maps and diagrams for essential components of the network. The bicycle and pedestrian transportation plan should also address means to obtain needed trails in developed parts of the City. New developments should be required to provide for links to the system where necessary. Such links should not generally be considered a contribution to parklands dedication if it serves in-lieu of other pedestrian and bicycle facilities.
Status: Implemented and Ongoing. The City studied alternative designs, locations, and means for acquiring trails. New developments are required to provide links to the pedestrian/ bicycle trails network. The City participated in the Amador Countywide Pedestrian and Bicycle Plan adopted in 2017. A Circulation Element Update is currently being prepared that identifies pedestrian trail and bike path locations and opportunities.
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Recommended
Course Adjustment: None. Continue to implement.
Environmental Justice Element
EJ-1.1.1.1: The City shall consider matters of community equity and environmental justice during the public project review process.
Status: Implemented. Consideration is given to projects during the review process on a case-by-case basis.
Recommended
Course Adjustment: None. Continue to implement.
EJ-1.1.1.2: The City shall modify the General Plan, zoning code, and zoning map to maintain environmental justice within the City and achieve equitable conditions throughout the City.
Status: Partially Implemented and Ongoing. The General Plan Update included the addition of environmental justice considerations and the Land Use Diagram reflects an equitable distribution of land uses. The Zoning code is currently being updated to ensure allowed uses are zoned appropriately.
Recommended
Course Adjustment: None. Continue to implement.
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APPENDIX B
Review of Housing Element Programs
Housing Program Status Accomplishments
Continue, Modify
or Delete
Program
Joint City/County Programs
Goal H-1: Provide adequate sites to encourage provision of affordable housing.
Program H-1.1: To ensure that there is a sufficient
supply of multi-family- and single-family-zoned land to meet the regional housing needs allocation (RHNA),
the County and the cities of Ione, Jackson, Plymouth,
and Sutter Creek will annually review their land
inventory. Each jurisdiction will consider single-familyzoned, vacant infill lots for potential reuse and additional development of affordable second units,
multi-family dwellings, and special needs housing.
Responsibility: Planning Department of each
jurisdiction
Funding: General Fund
Time Frame: Annually
Quantified Objective: N/A
Implemented
The Housing Element includes a
citywide inventory of potential infill
sites. The inventory list contained in
the Housing Element is available at
the Community Development
Department offices and at Sutter
Creek City Hall counter, and is posted
on the City’s website,
www.cityofsuttercreek.org. The
inventory was updated at the time the
Housing Element is updated.
Between updates of the Housing
Element, City staff will maintain a
database of the housing inventory,
and vacant or infill sites with
modifications entered each time a
building permit or use permit is
approved. The Planning staff will
make the database available at the
City Hall and Community
Development counters.
Continue
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Housing Program Status Accomplishments
Continue, Modify
or Delete
Program
Program H-1.2: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek will consider
jointly pursuing funding through various state and
federal programs or apply individually. The jurisdictions will consider jointly pursing funding on an annual basis or pursue funding individually by submitting grant
applications depending on the availability of funding.
Local, state, and federal programs include:
• BEGIN (federal)
• CalHome Program (federal)
• Community Development Block Grant (federal)
• Multifamily Housing Program (federal)
• Section 8 (federal)
• State Homeownership Program (state)
• Residential Energy Conservation (state)
• Community Reinvestment Act (federal)
• Mortgage Credit Certificate
• Non-Profit Housing Development Corporation
Responsibility: Planning Department of each
jurisdiction, Grants Coordinators
Funding: General Fund, Program Administration
Funds (Housing Authority)
Time Frame: Annually, and as NOFAs are released
Quantified Objective: N/A
Not
Implemented
The City has not actively pursued
available funding due to limitations on
staff availability to conduct the search.
Continue
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Housing Program Status Accomplishments
Continue, Modify
or Delete
Program
Program H-1.3: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek should promote
the development of second unit dwellings by
publicizing information at City Halls, the County
Administration Center, and posting information on
each jurisdiction’s website. Each jurisdiction should
provide information regarding permit requirements,
changes in State law, and benefits of second unit
dwellings to property owners and the community.
Responsibility: Planning Department of each
jurisdiction
Funding: General Fund
Time Frame: Review and update annually
Quantified Objective: N/A
Implemented
The City’s General Plan and
regulations are posted on the City’s
website (www.cityofsuttercreek.org)
providing applicants with information
on second dwelling units. The City
provides links on the City website to
the “housing and employment
information” on the County website.
Due to the changing nature of state
law, grant funding, and the economy,
the Planning staff does not maintain a
packet of information that would
quickly become outdated but works
with each applicant to inform them of
the options available for second unit
dwellings. No applications for second
units were submitted and therefore,
none were approved in 2020.
Continue
Program H-1.4: The County and the cities of Ione,
Jackson, Plymouth and Sutter Creek shall consider
applying jointly or individually to use CDBG funding for the First-time Homebuyer Program.
Responsibility: Planning Department of each
jurisdiction
Funding: General Fund
Time Frame: Apply annually
Quantified Objective: N/A
Not
Implemented
The City has not actively pursued
available funding due to limitations on
staff availability.
Continue
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Housing Program Status Accomplishments
Continue, Modify
or Delete
Program
Program H-1.5 The County and the cities of Ione,
Jackson, Plymouth and Sutter Creek will consider
developing an Affordable Housing Trust Fund with
funds that could be acquired from housing developers
and or employers throughout the County. Funds could
be collected from housing developers when new
residential projects are built or new employers locating in the County when their workplaces are established.
Once funds start being collected, the newly
established Countywide Housing Committee
comprised of a representative from each jurisdiction
would develop a priority list for the use of these funds.
Funds could be used to build new affordable housing
or to rehabilitate existing housing.
The jurisdictions would apply for matching funds from
the Local Housing Trust Fund Matching Grant Program
though the State Housing and Community
Development Department (HCD).
Responsibility: City Manager, City Planner, County
Planning, Planning Commission, Board of Supervisors
and City Council
Funding: General Fund
Time Frame: Consider developing a trust fund by
June 2016.
Quantified Objective: N/A
Partially
Implemented
A Trust Fund or Countywide Housing
Committee was not established in
2020.
In Sutter Creek, this program is
implemented on a case-by-case basis
for major subdivisions. The most
recent example of implementation of
this program was the approval of the
Gold Rush Ranch Specific Plan
(GRRSP) in 2010. Public housing
benefits provided by the GRRSP are
highlighted in Chapter 3 of the Specific
Plan including establishment of an
affordable housing trust fund for the
funding of affordable housing,
administered by the City.
Continue
Goal H-2: Provide support for affordable and special-needs housing in Amador County.
City of Sutter Creek
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Housing Program Status Accomplishments
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Program
Program H-2.1: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek will consider
working together or individually with nonprofits and forprofit housing development corporations specializing in housing for various special needs groups to
accommodate housing that meets the needs of these
groups.
Each jurisdiction will work with nonprofit housing
corporations to educate its citizens regarding the
necessity of providing the affordable housing needed
to support the job growth occurring throughout the
County. Specifically, this information will focus on the need to provide affordable housing close to jobs in an
effort to reduce the traffic and air quality impacts that result from long commutes.
Programs will target community opposition to
affordable housing projects in an effort to establish
positive perceptions. Education will occur through
public meetings, presentations to the community, and
articles published in the local newspaper.
Should the County and the cities successfully receive
funding either jointly or individually, each jurisdiction will promote and publicize the availability of funding for loans and grants (when additional CDBG/HOME funds
are acquired) through the local media, mailings to
property owners in targeted areas, and mailings to
local contractors and developers
Not
Implemented
The City has not actively pursued
available funding for affordable
housing.
Continue
City of Sutter Creek
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Program
Responsibility: City Council, Board of Supervisors,
City/County Administrators, Planning, Engineering,
and Finance Departments
Funding: State and Federal Grants
Time Frame: Annually
Quantified Objective: N/A
Program H-2.2: Assembly Bill (AB) 2634 requires the
quantification and analysis of existing and projected
housing needs of extremely low-income households.
To facilitate housing for extremely low-income
persons, the County and the cities of Ione, Jackson,
Plymouth, and Sutter Creek will prioritize funding
and/or offer financial incentives or regulatory
concessions to encourage the development or
rehabilitation of single-room occupancy units and/or
other units affordable to the extremely low-income,
such as supportive and multi-family units.
Responsibility: Planning Departments
Funding: General Fund
Time Frame: December 2015
Quantified Objective: N/A
Not
Implemented
No progress on this Program occurred
in 2021.
Continue
City of Sutter Creek
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March 14, 2022 Page 33 of 54
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Program
Program H-2.3: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek shall consider
working together or individually with the ATCAA to find suitable sites for transitional, supportive, and female heads of households housing. The County and the
cities of Ione, Jackson, Plymouth, and Sutter Creek
shall consider working together to host an annual
meeting with A-TCAA to insure that opportunities for
transitional and special needs housing are
implemented to the greatest extent possible.
Responsibility: Building Inspector, County Planning,
City Planners, County Administrators and City
Managers
Funding: General Fund
Time Frame: Ongoing with annual meetings
Quantified Objective: N/A
Partially
Implemented
In June 2020, the County Homeless
Task Force prepared data and a
report identifying 4 potential sites for
such housing. One site was in Martell
(new construction), two in Jackson
(hotel conversion), and one in Ione
(Preston Castle conversion of
caretaker units). The study did not
identify appropriate locations in Sutter
Creek. No progress on this Program
occurred in 2021.
Continue
City of Sutter Creek
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Program
Goal 3: Support the conservation and rehabilitation of the existing housing stock and promote the reduction of energy use and the conservation of natural resources in the development of housing.
Program H-3.1: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek shall consider
surveying the conditions of housing stock jointly or
individually to determine the number of housing units
in need of rehabilitation and replacement.
The jurisdictions should consider utilizing the survey
results to pursue available funding sources to develop
a countywide rehabilitation program (or continue with
individual programs). The County and the Cities shall
keep in contact with Department of Housing and
Community Development for changes which will
improve the chances of obtaining funding, including
the availability of new programs.
Responsibility: Building and Planning Departments
Funding: CDBG, HOME, USFA Rural Housing
Services fund
Time Frame: June 2016
Quantified Objective: N/A
Implemented
The Housing Element includes the
results of the housing stock condition
survey most recently updated in 2010.
The City has not developed a
rehabilitation program.
The City requires that buildings meet
code at the time of ownership change
or at the time a building permit is
requested. The City implemented a
Community Development Block Grant
(CDBG) for age-restricted and lowincome occupants in 2008 and 2009.
City staff reviews funding for potential
programs on an annual basis to
determine if the programs are
available and if the City has the ability
to implement the program.
Continue
Program H-3.2: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek will enforce the
State of California’s Title 24 energy requirements. Title 24 energy requirements define construction standards
that promote energy conservation. In addition, each
jurisdiction will consider partnering with AC-TCA and
ACES, Inc. (formerly Amador County Environmental
Services) to promote energy conservation.
Implemented
The City collaborates with Pacific Gas
and Electric (PG&E) on installing
energy-efficient lighting. In 2012 the
City and PG&E selected new standard
energy-efficient lights to be used in the
city.
Continue
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 35 of 54
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Program
Some measures the County and the cities could
undertake jointly or individually to assist in the
implementation of the A-TCAA program include
providing brochures at public counters, providing
brochures to senior centers, or applying for funds
either jointly or individually to assist homeowners in
undertaking weatherization projects in conjunction with government-assisted rehabilitation projects
Responsibility: Building, Planning and Engineering
Departments
Funding: None required
Time Frame: Ongoing
Quantified Objective: N/A
The City provides a link to the PG&E
energy-efficiency website from the
City’s website.
The City provides residents with the
local PG&E representative’s contact
information when an inquiry is made
regarding energy efficiency.
Program H-3.3: The County and cities of Ione,
Jackson, Plymouth, and Sutter Creek shall continue to
support PG&E’s weatherization program as an
important means of lowering housing costs and
preserving housing affordability.
Responsibility: Building, Planning and Engineering
Departments
Funding: None required
Time Frame: Ongoing
Quantified Objective: N/A
Implemented
The City collaborates with Pacific Gas
and Electric (PG&E) on installing
energy-efficient lighting. In 2012 the
City and PG&E selected new standard
energy-efficient lights to be used in the
city.
The City provides a link to the PG&E
energy-efficiency website from the
City’s website.
The City provides residents with the
local PG&E representative’s contact
information when an inquiry is made
regarding energy efficiency.
Continue
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 36 of 54
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Program
Program H-3.4: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek will consider
partnering with Pacific Gas & Electric (PG&E) to
promote energy saving programs by notifying home
builders of the design tools offered by PG&E and by
posting a link on each jurisdiction’s website to notify ratepayers of the variety of programs. The County and
cities of Ione, Jackson, Plymouth, and Sutter Creek will also consider partnering with the California Alternate
Rates for Energy (CARE), the Relief for Energy
Assistance through Community Help (REACH) and the
Family Electric Rate Assistance (FERA).
Responsibility: Building, Planning and Engineering
Departments
Funding: None required
Time Frame: Ongoing
Quantified Objective: N/A
Implemented
The City provides a link to the PG&E
energy-efficiency website from the
City’s website.
The City provides residents with the
local PG&E representative’s contact
information when an inquiry is made
regarding energy efficiency.
Continue
Goal 4: Provide decent housing and quality of living environment for Amador County residents, regardless of age, race, religion, sex, marital status, ancestry, national origin, color, disability, or economic level.
Program H-4.1: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek shall obtain
information on fair housing laws from the Department
of Housing and Community Development and have
copies of the information available for the public on
each jurisdiction’s website, at City Halls, the County
Administration Center, and the local library(ies).
Implemented
Fair housing information is available at
the Planning Department and links to
the fair housing laws are on the City’s
website. There is no library within the
City limits.
Continue
City of Sutter Creek
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Program
Responsibility: Planning Departments
Funding: General Fund
Time Frame: 2014
Quantified Objective: N/A
Program H-4.2: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek shall refer
housing discrimination complaints to the A-TCAA and
the fair housing authority for Amador County.
Responsibility: Planning Departments
Funding: General Fund
Time Frame: 2014-2019
Quantified Objective: N/A
Implemented
The Planning staff refers housing
complaints to the Amador-Tuolumne
Community Action Agency when
appropriate.
Continue
Goal 5: Reduce public and private constraints to housing production while providing an appropriate level of environmental review, as well as maintaining design and construction quality and fiscal responsibility.
Program H-5.1: The County and the cities of Ione,
Jackson, Plymouth, and Sutter Creek will ensure that
residential development projects are consistent with
the goals and policies of their General Plans and that
there is internal consistency between the Housing
Element and the rest of the General Plan. Each
jurisdiction will prepare a General Plan Annual
Progress Report in compliance with State direction and
provide it to City Councils and Board of Supervisors on progress toward meeting its goals, objectives, policies and programs. Monitoring will include an evaluation of
the Housing Element objectives by the responsible
agencies and departments, meeting timing and funding
Implemented
Residential development projects are
reviewed for consistency with the
goals and policies prior to approval.
Continue
City of Sutter Creek
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Program
commitments for implementing actions, as well as the
number of housing units provided or other measurable
indicators achieved for each measure that has been
put into place. The final reports will be submitted to
OPR and HCD annually.
Responsibility: City/County Administrators, Planning,
Public Works, Engineering, and Finance Departments,
City Councils and Board of Supervisors
Funding: General Fund
Time Frame: Annually, 2015
Quantified Objective: N/A
The 2021. General Plan Annual
Progress Report was prepared in
February 2022. The 2020 General
Plan Annual Progress Report was
prepared in January/February 2021 for
submittal to OPR and HCD. The 2019
General Plan Annual Progress Report
was prepared in January/February
2020 for submittal to OPR and HCD.
The 2018 GP APR was prepared in
March/April 2019 for submittal to OPR
and HCD. The 2017 GP APR was
prepared in March 2018 for submittal
to OPR and HCD. The 2016 GP APR
was prepared in April 2017 and
submitted to OPR and HCD. The 2015
GP APR was prepared in June 2016
and submitted to OPR and HCD.
Program H-5.2: Complex permit processing
procedures can be an obstacle in housing
development, especially for affordable housing
projects under tight timelines imposed by state and
federal funding programs. The County and the cities of
Ione, Jackson, Plymouth and Sutter Creek will
minimize processing time for residential development
permits, especially affordable residential projects and those that conform to respective jurisdiction’s
development requirements.
The County and the cities of Ione, Jackson, Plymouth,
and Sutter Creek will monitor the development
processing/review procedures to minimize the time
Implemented
City staff reviews applicationprocessing procedures annually. In 2012, checklists were developed to
assist applicants in meeting the City’s
requirements. The Planning
Commission reviewed and agreed to
the use of the recommended checklist.
Checklists were updated in 2020.
The City has periodically reviewed the
development fees. In 2013 the City
established fee review as part of the
Continue
City of Sutter Creek
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March 14, 2022 Page 39 of 54
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Program
required for review. This reduction in time will reduce the cost to developers and may increase the housing
production throughout the County. Each jurisdiction, on an annual basis, will review and update their
processing/review procedures as necessary
Responsibility: City Manager, City Planners and
County Planning
Funding: General Fund
Time Frame: Annually
Quantified Objective: N/A
annual budgeting process. No
adjustments were made in 2021.
Program H-5.3: Pursue formation of a County
Housing Task Force to consolidate countywide
housing needs.
Build on contacts with city managers, city planners,
and County staff to reestablish a housing task force.
The purpose of the task force would be to explore the
joint county/cities housing element programs.
Responsibility: City Administrator, Cities and County
Planning Departments, Public Works, Engineering,
and Finance Departments, Planning Commission, City
Council and Board of Supervisors.
Funding: General Fund
Time Frame: Establish in 2015 and meet biannually or
as necessary.
Quantified Objective: N/A
Not
Implemented
A County Housing Task Force was not
formed in 2021.
Continue
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 40 of 54
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Program
Sutter Creek Individual Programs
Program H-1: Water and Sewer Hookups. The City
shall review and advise the Amador Water Agency on
water and sewer hook-up fees for residential second
unit dwellings to ensure the rates provide an incentive to the development of residential second unit
dwellings.
Responsibility: Community Development Department
Funding: General Fund
Time Frame: Annually
Quantified Objective: N/A
Implemented
The Amador Water Agency (AWA)
(http://www.amadorwater.org) is
responsible for setting water hook-up
fees within the City of Sutter Creek.
The City does not have the
responsibility for establishing or
enforcing water hook-up fees and thus
does not have the ability to amend or
reduce water rates. The City reviews
the water rates and provides input on
establishing reasonable rates.
The City is responsible for establishing
sewer hook-up fees. The City
reviewed and updated its sewer rates
in 2009. The rates for residential
second unit dwellings remained the
same based on the City’s evaluation.
This program will be modified and
continued.
Continue
City of Sutter Creek
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March 14, 2022 Page 41 of 54
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Program
Program H-2: Application Processing Procedures.
The City shall review the application processing
procedures annually to determine their effectiveness
and recommend necessary amendments to the
Planning Commission.
Responsibility: Community Development
Department, Planning Commission
Funding: General Fund
Time Frame: Annually
Quantified Objective: N/A
Implemented
City staff reviews applicationprocessing procedures annually. In 2012, checklists were developed to
assist applicants in meeting the City’s
requirements. The Planning
Commission reviewed and agreed to
the use of the recommended checklist.
Checklists were updated in 2020 to
improve electronic forms and improve
clarity. This program will be continued.
Continue
Program H-3 The City shall continue to annually
review the City's development fees so that they
represent a fair charge for review and processing of
permit applications.
Responsibility: Community Development
Department, City Council
Funding: General Fund
Time Frame: Annually
Quantified Objective: N/A
Implemented The City has reviewed the
development fees every two years. Continue
Program H-4: Planned Development. The City shall
encourage developer constructed affordable housing
in large, undeveloped portions of the City's planning
area through use of the Planned Development (PD)
land use zoning designation. The City shall encourage
clustering of units on small lots to reduce the cost of lots, housing construction, improvements, site
preparation, and infrastructure. The City shall require that developers providing affordable housing units or
Implemented
This program is implemented on a
case-by-case basis for major
subdivisions. The most recent
example of implementation of this
program was the approval of the Gold
Rush Ranch Specific Plan (GRRSP) in
2010. Public housing benefits
provided by the GRRSP are
Continue
City of Sutter Creek
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March 14, 2022 Page 42 of 54
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Program
lots in planned developments show how the lots or
units will be made affordable to low- and very lowincome households, and maintained as such, prior to approval of a development plan or tentative map for
the project.
Responsibility: Community Development Department
Funding: Developer and General Fund
Time Frame: Ongoing
Quantified Objective: N/A
highlighted in Chapter 3 of the Specific
Plan including:
• Establishment of an affordable
housing trust fund for the funding
of affordable housing,
administered by the City.
• Development of a model home
demonstration project for waterconserving landscapes and appliances, and energy efficiency.
Chapter 4 of the Specific Plan,
Development Concept and Land Use
Plan includes:
• Use of the Specific Plan land use
designation to include clustering
and small lots.
• Requiring a minimum of 64 second
dwelling units.
• Requiring Attached Residential
zoning at 8 to 15 dwelling units per
acre located near the County
Transit Center.
• Requiring mixed-use at 15 to 20
dwelling units per acre located
near the County Transit Center.
• Requiring 70 homes affordable by
design with the restricted price
adjusted annually.
• Mitigation measure to require
compliance with identified low and
City of Sutter Creek
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Program
moderate income affordable
housing needs.
Program H-5: Density Bonus. The City shall adopt a
density bonus ordinance pursuant to State
Government Code Section 65915, which requires local
governments to grant a density bonus of at least 35
percent.
Responsibility: Community Development Department
Funding: General Fund
Time Frame: June 2015
Quantified Objective: N/A
Implemented
This program is implemented on a
case-by-case basis for major
subdivisions. The most recent
example of implementation of this
program is approval of the GRRSP. A
density bonus ordinance is proposed
in the Zoning Code update (in
progress for adoption in 2022). This
program will be continued.
Continue
Program H-6: Fee Waiver or Deferral. The City shall
review its fees imposed on development and identify
those fees that could be waived or reduced for lowand moderate income housing developments on a case-by-case basis. The City shall review its
subdivision, zoning, and building codes for
unnecessary and costly requirements, which could be
waived for low-income housing. The City shall ensure
that proposed modifications will not create safety
hazards, increase liability, or develop inconsistencies with the General Plan, City regulations or State law.
The City shall amend its codes as necessary.
Responsibility: Community Development
Department, City Council, Planning Commission
Funding: Developer and General Fund
Time Frame: Annually and with each development
application
Implemented
This program is implemented on a
case-by-case basis for major
subdivisions. The fees for the Gold
Rush Ranch Specific Plan were
waived in recognition of benefits to the
City committed to by the Development
Agreement, including new low- and
moderate-income housing. n
ordinance has not been adopted to
reduce fees in recognition of the
changing economy, changing
regulations, and the desire to
negotiate maximum benefits to the
City during project review. An
application checklist has been created
to streamline the review process.
Continue
City of Sutter Creek
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Program
Quantified Objective: N/A The City Building Code provides opportunities for waiving requirements
for low-income housing. The City has
reviewed its subdivision, zoning, and
building codes and has continued to
find the requirements are necessary.
This program will be continued.
Program H-7: Reasonable Accommodations. The
City shall review and amend its Municipal Code to
provide individuals with disabilities reasonable
accommodation (in full compliance with Senate Bill
520) in rules, policies, practices, and procedures that may be necessary to ensure equal access to housing.
The City shall create a public information brochure on
reasonable accommodation for disabled persons and
provide that information on the City's website.
Responsibility: Community Development
Department, City Council
Funding: General Fund
Time Frame: June 2015
Quantified Objective: N/A
Implemented/
Partially
Complete
The City has implemented this
program through adoption of City
Code Section 18.58 “Accommodation
of Persons with Disabilities.” No
further amendment to the City Code
was made in regard to SB 520.
Updates to the Code are in progress
for 2022.
A brochure on reasonable
accommodation for disabled persons
was not created or provided on the
City’s website and this program will be
continued.
Continue
Program H-8: Transitional and Supportive
Housing. The City shall review the General Plan Land
Use Element and Zoning Ordinance to assure
compliance with SB 2 requirements to allow
transitional and supportive housing in zones that allow for residential housing.
Complete;
continue to
review for
modifications
to state law
The City’s Zoning Ordinance was
updated to allow transitional housing
in 2008. Ordinance 330 was created
to allow transitional housing in the R4
zone. Updates to the Code are
planned for 2022 in which transitional
housing will also be allowed in the R3, MU, and C-2 zones.
Continue and
modify as
requirements
change
City of Sutter Creek
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Program
Responsibility: Community Development
Department, City Council, Planning Commission
Funding: General Fund
Time Frame: January 2015
Quantified Objective: N/A
Program H-9: Historically Significant Structures.
The City shall assist, as appropriate, in the
rehabilitation and adaptive reuse of historicallysignificant structures. This shall include assisting private property owners of historically-significant
structures in applying for and utilizing State and
Federal assistance programs as appropriate.
Responsibility: Community Development Department
Funding: State and Federal funds
Time Frame: Ongoing
Quantified Objective: N/A
Implemented
The City Planning Department
coordinates the rehabilitation and
adaptive reuse of historically
significant structures as appropriate.
No historically significant residential
structures have been processed since
the last update of the Housing
Element. The Sutter Creek
Community Benefit Foundation is
continuing improvements to the Old
Sutter Creek Grammar School. This
program will be continued
Continue
Programs H-10: Allow for Residential Care
Facilities per state law. The Zoning Ordinance shall
be amended to allow residential care facilities by right in residential zones for small facilities (six persons or fewer) and with a conditional use permit for large
facilities (seven persons or more) consistent with state law
Responsibility: Community Development
Department, City Council, Planning Commission
Funding: General Fund
Partially
Implemented
Group dwellings are permitted within
the R-4 and C-2 zones, as well as
transitional housing, farm worker
housing, and single room occupancy
dwellings. No amendment to the
Zoning Ordinance occurred. The
Zoning Ordinance is in the process of
being updated (2022).
Continue
City of Sutter Creek
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Time Frame: January 2015
Quantified Objective: N/A
Programs H-11: Assisting “At-Risk” Units. The City
currently contains no deed-restricted units and
therefore there are no “at-risk” units at this time.
Should the City have any affordable units in the future, the City will contact all state and federal agencies that might provide affordable housing funds to determine
whether any funding is available for future preservation of assisted housing developments. The City will work
with not-for-profit housing providers to apply for
affordable housing subsidies that may be available for
this use, if necessary in the future.
Responsibility: City Planner
Funding: State and Federal Grants
Time Frame: As needed
Quantified Objective: N/A
Not
Implemented
Currently no deed-restricted or “at
risk” units exist in the City of Sutter
Creek.
Continue
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 47 of 54
APPENDIX C
Housing Element Reporting Tables
Jurisdiction Sutter Creek ANNUAL ELEMENT PROGRESS REPORT Note: "+" indicates an optional field Reporting Year 2021 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 5th Cycle 06/30/2014 - 09/15/2021
Date
Application
Submitted
Total
Approved
Units by
Project
Total
Disapproved
Units by
Project
Streamlining
Application
Status
Notes
2 3 4 6 7 8 9 11 12
Prior APN
+ Current APN Street Address Project Name+
Local Jurisdiction
Tracking ID
+
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Date Application
Submitted+
(see
instructions)
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low-Income
Deed
Restricted
Low-Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed
Restricted
Above
ModerateIncome
Total PROPOSED
Units by Project
Total
APPROVED
Units by project
Total
DISAPPROVED
Units by Project
Was APPLICATION
SUBMITTED
Pursuant to GC
65913.4(b)?
(SB 35 Streamlining)
Was a Density
Bonus requested
for this housing
development?
Was a Density
Bonus approved
for this housing
development?
Please indicate
the status of the
application.
Notes
+
Summary Row: Start Data Entry Below
0 0 0 0 0 1 4 5 3 2
018-061-003 131 Tucker Hill Copeland SFU SFD O 2/1/21 1 1 1 No No N/A Approved 018-152-050
21 Clear Creek Way Mobley SFU
SFD O 2/25/21 1 1 1 No No N/A Approved
040-220-047
237 Manor Ct Stark SFU and ADU
SFD O 7/12/21 1 1 2 0 2 No No N/A Disapproved Applicant did not submit a complete application and has
not subsequently provided
the required information.
018-0343-026 89 Mesa De Oro Meneely SFU SFD O 8/24/21 1 1 1 No No N/A Approved 0 Table A
Housing Development Applications Submitted
Cells in grey contain auto-calculation formulas
1 5
Project Identifier Unit Types Proposed Units - Affordability by Household Incomes (CCR Title 25 §6202)
Density Bonus Applications
10 Jurisdiction Sutter Creek ANNUAL ELEMENT PROGRESS REPORT Reporting Year 2021 (Jan. 1 - Dec. 31) Housing Element Implementation Cells in grey contain auto-calculation formulas Planning Period 5th Cycle 06/30/2014 - 09/15/2021
Table A2
Annual Building Activity Report Summary - New Construction, Entitled, Permits and Completed Units Streamlining Infill
Housing without Financial
Assistance or Deed
Restrictions
Term of Affordability
or Deed Restriction
Notes
2 3 5 6 8 9 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Prior APN+ Current APN Street Address Project Name+ Local Jurisdiction Tracking ID+
Unit Category
(SFA,SFD,2 to
4,5+,ADU,MH)
Tenure
R=Renter
O=Owner
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed Restricted
Low- Income
Deed Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Entitlement
Date Approved # of Units issued
Entitlements
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed Restricted
Low- Income
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Building Permits
Date Issued
# of Units Issued
Building Permits
Very LowIncome Deed
Restricted
Very LowIncome Non
Deed
Restricted
Low- Income
Deed
Restricted
Low- Income
Non Deed
Restricted
ModerateIncome Deed
Restricted
ModerateIncome Non
Deed Restricted
Above
ModerateIncome
Certificates of
Occupancy or other
forms of readiness
(see instructions) Date
Issued
# of Units issued
Certificates of
Occupancy or
other forms of
readiness
How many of the
units were
Extremely Low
Income?+
Was Project
APPROVED using GC
65913.4(b)?
(SB 35 Streamlining)
Y/N
Infill Units?
Y/N+
Assistance Programs for
Each Development
(may select multiple -
see instructions)
Deed Restriction
Type
(may select multiple -
see instructions)
For units affordable without
financial assistance or deed
restrictions, explain how the
locality determined the units were
affordable
(see instructions)
Term of Affordability or
Deed Restriction (years) (if
affordable in perpetuity
enter 1000)
+
Number of
Demolished/Destr
oyed Units
Demolished or
Destroyed Units
Demolished/Des
troyed Units
Owner or Renter
Total Density Bonus Applied to
the Project (Percentage
Increase in Total Allowable
Units or Total Maximum
Allowable Residential Gross
Floor Area)
Number of Other
Incentives, Concessions,
Waivers, or Other
Modifications Given to
the Project (Excluding
Parking Waivers or
Parking Reductions)
List the incentives,
concessions,
waivers, and
modifications
(Excluding Parking
Waivers or Parking
Modifications)
Did the project receive a
reduction or waiver of
parking standards? (Y/N)
Notes+
Summary Row: Start Data Entry Below 0 0 0 0 0 0 3 3 0 0 0 0 0 0 3 3 0 0 0 0 0 0 1 1 0 0 0 0 018-343-010 113 Mesa de Oro SFD O 0 0 1 12/2/21 1 N
018-343-026 89 Mesa De Oro SFD O 1 9/15/21 1 1 9/2/21 1 0 N 018-061-033 131 Tucker Hill Rd. SFD O 1 2/17/21 1 1 9/9/21 1 0 N 018-152-020 21 Clear Creek Wy SFD O 1 3/17/21 1 1 11/4/21 1 0 N 0 0 0
Note: "+" indicates an optional field
Housing with Financial Assistance and/or
Deed Restrictions Project Identifier Demolished/Destroyed Units (CCR Title 25 §6202)
Density Bonus
1 Unit Types Affordability by Household Incomes - Completed Entitlement Affordability by Household Incomes - Building Permits Affordability by Household Incomes - Certificates of Occupancy 4 7 10
Jurisdiction Sutter Creek ANNUAL ELEMENT PROGRESS REPORT Reporting Year 2021 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 5th Cycle 06/30/2014 - 09/15/2021 (CCR Title 25 §6202) 1 3 4
RHNA Allocation by
Income Level
2014 2015 2016 2017 2018 2019 2020 2021
Total Units to
Date (all years)
Total Remaining RHNA
by Income Level
Deed Restricted - - - - - - - - -
Non-Deed Restricted - - - - - - - - -
Deed Restricted - - - - - - - - -
Non-Deed Restricted - - - - - - - - -
Deed Restricted - - - - - - - - -
Non-Deed Restricted 1 1 1 17 - - - - -
Above Moderate 4 - - 10 2 1 3 2 3 - 21 -
10 1 1 11 19 1 3 2 3 - 41 4
Note: units serving extremely low-income households are included in the very low-income permitted units totals and must be reported as very low-income units. 2 Please note: For the last year of the 5th cycle, Table B will only include units that were permitted during the portion of the year that was in the 5th cycle. For the first year of the 6th cycle, Table B will include units that were permitted since the start of the planning period.
Total RHNA
Total Units
Income Level
Very Low
Low
Please note: The APR form can only display data for one planning period. To view progress for a different planning period, you may login to HCD's online APR system, or contact HCD staff at [email protected]. -
-
This table is auto-populated once you enter your jurisdiction name and current year data. Past year information comes from previous APRs.
20 Moderate
2 2
2 Please contact HCD if your data is different than the material supplied here -
2 Table B
Regional Housing Needs Allocation Progress
Permitted Units Issued by Affordability
2 City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 48 of 54
Note: There is nothing to report for Tables C, E, F, G and H. Table D is provided in Appendix B of this Annual Progress Report Jurisdiction Sutter Creek ANNUAL ELEMENT PROGRESS REPORT Reporting Year 2021 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 5th Cycle 06/30/2014 - 09/15/2021
Date of Rezone Rezone Type
2 4 5 6 7 9 10 11
APN Street Address Project Name
+
Local Jurisdiction
Tracking ID
+ Date of Rezone Very Low-Income Low-Income Moderate-Income Above ModerateIncomeRezone Type Parcel Size
(Acres)
General Plan
Designation
Zoning
Minimum
Density Allowed
Maximum
Density Allowed
Realistic
Capacity
Vacant/Nonvacant
Description of Existing
Uses
Note: "+" indicates an optional field
Cells in grey contain auto-calculation formulas
Summary Row: Start Data Entry Below
3 8
Project Identifier RHNA Shortfall by Household Income Category Sites Description 1 Sites Identified or Rezoned to Accommodate Shortfall Housing Need and No Net-Loss Law Table C
(CCR Title 25 §6202)
Annual Progress Report January 2020
Reporting Period 2021 (Jan. 1 - Dec. 31) Housing Element Implementation Planning Period 5th Cycle 06/30/2014 - 09/15/2021
Description of Commercial
Development Bonus
Commercial Development Bonus
Date Approved
3 4
APN Street Address Project Name
+ Local Jurisdiction
Tracking ID
+
Very Low
Income
Low
Income
Moderate
Income
Above Moderate
Income
Description of Commercial
Development Bonus
Commercial Development Bonus
Date Approved
Summary Row: Start Data Entry Below
Units Constructed as Part of Agreement
Commercial Development Bonus Approved pursuant to GC Section 65915.7 Table E
Project Identifier
1 2
Cells in grey contain auto-calculation
formulas
(CCR Title 25 §6202)
Jurisdiction Sutter Creek ANNUAL ELEMENT PROGRESS REPORT Note: "+" indicates an optional field Reporting Period 2021 (Jan. 1 - Dec. 31) Housing ElementImplementation Cells in grey contain auto-calculation formulas Planning Period 5th Cycle 06/30/2014 - 09/15/2021 (CCR Title 25 §6202) Extremely LowIncome
+ Very Low-Income+ Low-Income+ TOTAL UNITS+
Extremely LowIncome
+
Very LowIncome
+ Low-Income+ TOTAL UNITS+
Rehabilitation Activity
Preservation of Units At-Risk
Acquisition of Units
Mobilehome Park Preservation
Total Units by Income
Table F
Please note this table is optional: The jurisdiction can use this table to report units that have been substantially rehabilitated, converted from non-affordable to affordable by acquisition, and preserved, including mobilehome park preservation, consistent with the standards set forth in Government Code section 65583.1, subdivision (c). Please note, motel, hotel, hostel rooms or other structures that are converted from non-residential to residential units pursuant to Government Code section 65583.1(c)(1)(D) are considered net-new housing units and must be reported in Table A2 and not reported in Table F.
Activity Type
Units that Do Not Count Towards RHNA
+
Listed for Informational Purposes Only
Units that Count Towards RHNA
+
Note - Because the statutory requirements severely limit what can be counted, please contact HCD to receive the password that will enable you to populate these fields.
The description should adequately document how each
unit complies with subsection (c) of Government Code
Section 65583.1
+
Units Rehabilitated, Preserved and Acquired for Alternative Adequate Sites pursuant to Government Code section 65583.1(c) City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 49 of 54
Jurisdiction Sutter Creek
Reporting Period 2021 (Jan. 1 - Dec. 31)
Planning Period 5th Cycle 06/30/2014 - 09/15/2021 ANNUAL ELEMENT PROGRESS REPORT Housing Element Implementation
2 3 4
APN Street Address Project Name
+ Local Jurisdiction
Tracking ID
+
Realistic Capacity
Identified in the
Housing Element
Entity to whom the site
transferred
Intended Use for Site
1 Summary Row: Start Data Entry Below
Note: "+" indicates an optional field
Cells in grey contain auto-calculation
formulas
(CCR Title 25 §6202)
Table G
Locally Owned Lands Included in the Housing Element Sites Inventory that have been sold, leased, or otherwise disposed of Project Identifier
NOTE: This table must only be filled out if the housing element sites inventory contains a site which is or was owned by the reporting jurisdiction, and has been sold, leased, or otherwise disposed of during the reporting year.
Jurisdiction Sutter Creek
Note: "+" indicates
an optional field
Reporting Period 2021 (Jan. 1 - Dec. 31)
Cells in grey contain
auto-calculation
formulas
Designation Size Notes
1 2 3 4 5 6 7
APN Street Address/Intersection Existing Use Number of Units Surplus
Designation
Parcel Size (in
acres)
Notes
Summary Row: Start Data Entry Below
Parcel Identifier
ANNUAL ELEMENT PROGRESS REPORT
Housing Element Implementation
(CCR Title 25 §6202)
Table H
Locally Owned Surplus Sites
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 50 of 54
Summary Table
Jurisdiction Sutter Creek
Reporting Year 2021 (Jan. 1 - Dec. 31)
Planning Period 5th Cycle 06/30/2014 - 09/15/2021
Current Year
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
3 3
Units by Structure Type Entitled Permitted Completed
SFA 0 0 0
SFD 3 3 1
2 to 4 0 0 0
5 + 0 0 0
ADU 0 0 0
MH 0 0 0
Total 3 3 1
4 5
3 2
0 0
0 0
Income Rental Ownership Total
Very Low 0 0 0
Low 0 0 0
Moderate 0 0 0
Above Moderate 0 0 0
Total 0 0 0
Cells in grey contain auto-calculation formulas
Units Constructed - SB 35 Streamlining Permits
Number of Streamlining Applications Approved
Total Developments Approved with Streamlining
Total Units Constructed with Streamlining
Total Housing Applications Submitted:
Number of Proposed Units in All Applications Received:
Total Housing Units Approved:
Total Housing Units Disapproved:
Total Units
Housing Applications Summary
Use of SB 35 Streamlining Provisions
Note: Units serving extremely low-income households are included in the very low-income permitted units totals Number of Applications for Streamlining
Building Permits Issued by Affordability Summary
Income Level
Very Low
Low
Moderate
Above Moderate
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 51 of 54
Jurisdiction Sutter Creek
Reporting Year 2021 (Jan. 1 - Dec. 31)
Total Award Amount
Total award amount is auto-populated based on amounts entered in rows 15-26.
Task $ Amount Awarded
$ Cumulative Reimbursement
Requested
Other
Funding
Notes
Citywide EIR for Zoning Code
Update, Circulation Element
Update, and City Development
Standards
$65,000.00 $65,000.00
Local
General Fund
Summary of entitlements, building permits, and certificates of occupancy (auto-populated from Table A2) Current Year
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
3 3
Current Year
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
3 3
Current Year
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
Deed Restricted 0
Non-Deed Restricted 0
1 1
Moderate
Above Moderate
Total Units
Completed Entitlement Issued by Affordability Summary
Income Level
Very Low
Low
Moderate
Above Moderate
Total Units
Building Permits Issued by Affordability Summary
Income Level
Very Low
Low
Total Units
Certificate of Occupancy Issued by Affordability Summary Income Level
Very Low
Low
Moderate
Above Moderate
ANNUAL ELEMENT PROGRESS REPORT
Local Early Action Planning (LEAP) Reporting
(CCR Title 25 §6202)
Please update the status ofthe proposed useslisted in the entity’s application for funding and the corresponding impact on housing within the region or jurisdiction, as applicable, categorized based on the eligible usesspecified in Section 50515.02 or 50515.03, as applicable.
$ 65,000.00
Task Status
In Progress
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 52 of 54
APPENDIX D
Additional Content
a. Interagency or intergovernmental coordination efforts and identify areas for improvement. This may include participation in a regional blueprint or partnerships with State or Federal programs.
The City coordinated with FEMA on the Broad Street Drainage project, ACTC and Caltrans implementing road improvements in the City, Amador County for the Local Hazard Mitigation Plan, EPA and DTSC for the Central Eureka Mine Cleanup. b. The implementation of mitigation measures from the General Plan Final Environmental Impact Report or Negative Declaration.
The General Plan’s Final Negative Declaration relies on implementation of the General Plan Goals, Objectives, Policies, and Implementation Measures to avoid impacts or reduce impacts to a less than significant level. See the discussion of implementation compliance in Appendix A. c. Equity planning considerations of the General Plan, such as impacts on particular ethnic or socioeconomic population groups (i.e., environmental justice issues).
The 2019 General Plan Update includes an Environmental Justice Element. Additional equity planning is not fiscally feasible at this time and Sutter Creek is not identified as an SB 535 Disadvantaged Community.
d. Promote infill development, reuse, and redevelopment particularly in underserved areas while preserving cultural and historic resources.
The cleanup of the Central Eureka Mine was completed, and a public park/picnic area has been established. The City supported the Sutter Creek Community Benefit Foundation to implement projects not fiscally feasible by the City.
e. Protect environmental and agricultural resources and other natural resources The cleanup of the Central Eureka Mine was completed, and a public park/picnic area has been established. Projects are evaluated on a case-by-case basis to protect resources. f. Encourage efficient development patterns
The City planning staff advised applicants during consultation on efficient development patterns for submittal of conditional use permits. The General Plan Land Use Diagram was updated in 2019 to ensure consistency with the zoning map, actual land use, and appropriate development patterns.
g. Economic development – Depending on the needs of your jurisdiction, this analysis could include information on the jobs to dwelling units ratio, tax revenues, demographics, census information, etc.
The City works with and provides funding to the Sutter Creek Business and Professional Organization to support economic development and tourism. The City supported efforts to expand outdoor dining along Main Street and continued to promote local shopping during the Covid-19 pandemic. The City has also promoted a daffodil planting project throughout the City in which clusters of daffodils have been planted to promote tourism and area beautification. h. Monitoring long-term growth – For example: population growth, employment growth, land use development, and the provision of adequate supporting public services and infrastructure.
The city monitors long-term growth through monitoring building permits and coordination with Amador County, Amador Water Agency, ACTC, and ARSA. A GIS-based mapping system has been established to track infrastructure improvements and needs. i. Identify and monitor customer service improvements and methods to encourage public involvement in planning activities.
The City retains the responsibility for building department services to improve responsiveness and speed. The City’s Planning and Building Department website is maintained to provide current information and forms. Application checklists have been updated to improve electronic documentation and clarity. With restrictions on public gatherings and social distancing, the City City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 53 of 54
conducted public meetings through Zoom and ensured notices and materials were placed on the City’s website. The City also began facilities improvements so that future public meetings could be recorded and broadcast.
j. Review and summarize grant administration for land use planning activities.
SB 2 grant funds are being used for the zoning code update, establishment of Development Standards and update the Circulation Element, and a LEAP grant is being used for a Citywide EIR to streamline future projects. These grants were awarded in 2020, with ongoing work conducted to revise the zoning code, prepare Development Standards, update the Circulation Element and prepare a Citywide EIR addressing those updates, with completion expected in 2022.
f. Provide a technology review such as implementation of Geographic Information Systems (GIS) or establishment of web sites.
The City continues to update its web site with additional City plans, regulations, forms, and documentation in 2021. A GIS database of the City has been established to track projects, infrastructure improvements, short-term improvement needs, and other land use data. As noted in item “I”, the City also implemented technology improvements to allow for public meetings to be held online.
City of Sutter Creek
2021 Calendar Year General Plan Annual Progress Report
March 14, 2022 Page 54 of 54
APPENDIX E
Resolution
Insert resolution
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer
STAFF REPORT
TO: CITY COUNCIL
MEETING DATE: MARCH 21, 2022
FROM: DEREK COLE, CITY ATTORNEY
SUBJECT: WAIVE THE SECOND READING AND ENACT
ORDINANCE ARTICLE VI OF CHAPTER 9.08 OF THE
SUTTER CREEK MUNICIPAL CODE CONCERNING
ORGANIC WASTE DISPOSAL
Recommendation:
Waive the second reading and enact Ordinance No. _____Enacting Article VI of Chapter 9.08 of the Sutter Creek Municipal Code concerning organic waste disposal.
Background:
SB 1383 was signed into law on September 19, 2016 to reduce organic waste disposal by 75% and increase edible food recovery by 20% by 2025. SB 1383 is the most significant waste reduction mandate to be adopted in California in the last 30 years and requires all jurisdictions to implement a mandatory organic recycling ordinance. This legislation requires all businesses, residents, and multifamily family apartments to have access to recycling programs that capture food scraps, landscaping waste, among other organic waste materials.
According to CalRecycle, landfills are the third largest source of methane in California.
Approximately 34 percent of landfill space is comprised of organic waste. Food waste alone accounts for approximately 17-18 percent of total landfill disposal. The decomposition of organic waste in landfills is a significant source of greenhouse gas emissions. The goal of SB 1383 is to divert organic waste from landfills, thereby reducing methane emissions.
Discussion:
Senate Bill 1383 mandates cities and counties to:
• Provide organic waste collection to all residents and businesses; • Develop and adopt an enforcement mechanism or ordinance by January 2022; 18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-0639 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer • Implement an edible food recovery program that recovers edible food from the waste stream;
• Establish a procurement policy to purchase paper products made with recycled content and purchase recycled organic waste products;
• Provide outreach and education for generators, haulers, facilities, edible food recovery organizations, and municipal departments;
• Maintain accurate compliance records; and
• Monitor compliance and conduct enforcement.
To comply with SB 1383, jurisdictions throughout the state are required to adopt an enforcement mechanism or ordinance by January 2022. The purpose and intent of the proposed ordinance is to comply with the State’s mandate and, through education, redistribution, and recycling efforts, reduce potent pollutants such as landfill methane emissions which are major contributors to climate change. This ordinance addresses and incorporates the above requirements of SB 1383.
SB 1383 allows cities to take an educational approach to enforcement for the first two years of the ordinance being in effect. Starting January 2024, cities must take progressive enforcement actions against organic waste generators that are not in compliance.
Fiscal Impact:
There is no fiscal impact associated with the adoption of the proposed ordinance. 1 ORDINANCE NO._____
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SUTTER CREEK ENACTING ARTICLE VI OF CHAPTER 9.08 OF THE SUTTER CREEK
MUNICIPAL CODE CONCERNING ORGANIC WASTE DISPOSAL
The City Council of the City of Sutter Creek, California does ordain asfollows:
Section 1
Article VI of Chapter 9.08 of the Sutter Creek Municipal Code is enacted as follows:
9.08.710 Title.
This Chapter may be cited as the Organic Waste Disposal Reduction Ordinance.
9.08.720 Purpose and findings.
A. State recycling law, Assembly Bill 939 of 1989, the California Integrated Waste Management Act of 1989 (California Public Resources Code Section 40000, et seq., as amended, supplemented, superseded, and replaced from time to time), requires cities and counties to reduce, reuse, and recycle (including composting) solid waste generated in their jurisdictions to the maximum extent feasible before any incineration or landfill disposal of waste, to conserve water, energy, and other natural resources, and to protect the environment.
B. State recycling law, Assembly Bill 341 of 2011 (approved by the Governor of the State of California on October 5, 2011, which amended Sections 41730, 41731, 41734, 41735, 41736, 41800, 42926, 44004, and 50001 of, and added Sections 40004, 41734.5, and 41780.01 and Chapter 12.8 (commencing with Section 42649) to Part 3 of Division 30 of, and added and repealed Section 41780.02 of, the Public Resources Code, as amended, supplemented, superseded and replaced from time to time), places requirements on businesses and multifamily property owners that generate a specified threshold amount of solid waste to arrange for recycling services and requires jurisdictions to implement a mandatory commercial recycling program.
C. SB 1383, the Short-lived Climate Pollutant Reduction Act of 2016, requires CalRecycle to develop regulations to reduce organics in landfills as a source of methane. The regulations place requirements on multiple entities including jurisdictions, residential households, commercial businesses and business owners, commercial edible food generators, haulers, selfhaulers, food recovery organizations, and food recovery services to support achievement of statewide organic waste disposal reduction targets.
D. SB 1383, the Short-lived Climate Pollutant Reduction Act of 2016, requires jurisdictions to adopt and enforce an ordinance or enforceable mechanism to implement relevant provisions of SB 1383 Regulations applicable to their jurisdictions. This ordinance will also help reduce food insecurity by requiring commercial edible food generators to arrange to have the maximum amount of their edible food, that would otherwise be disposed, be recovered for 2 human consumption.
E. Amador County meets the definition of rural jurisdiction as defined in Section 42649.8 of the Public Resources Code and has therefore applied for the rural exemption in compliance with Section 18984.12 (c) of Chapter 12 (Short-lived Climate Pollutants) of Division 7 of Title 14 of the California Code of Regulations (“SB 1383 Regulations” or “Regulations”). The city submitted and received approval of its rural exemption application and therefore is not subject to Article 3 Organic Waste Collection Services, Section 18992.1 of Article 11 Organic Waste Capacity Planning, and Sections 18993.1 and .2 of Article 12 Procurement of Recovered Organic Waste Products through December 31, 2026. Collection of recyclables and organics may occur in exempt rural areas and that collection is not subject to SB 1383 regulations or this ordinance unless otherwise required.
F. The city is subject to providing education and outreach information to organic waste generators, enforcing certain provisions of the CALGreen Building Standards and Model Water Efficient Landscape Ordinance, implementing an edible food recovery program and edible food recovery capacity planning, procurement of paper products, facility sampling for contamination of materials, inspections and enforcement, and recordkeeping and reporting to CalRecycle in compliance with the SB 1383 Regulations.
9.08.730 Definitions.
For purposes of this Chapter, the following words or phrases are defined as follows:
A. “CalRecycle” means California's Department of Resources Recycling and Recovery, which is the Department designated with responsibility for developing, implementing, and enforcing SB 1383 Regulations on Jurisdictions (and others).
B. “California Code of Regulations” or “CCR” means the State of California Code of Regulations. CCR references in this ordinance are preceded with a number that refers to the relevant Title of the CCR (e.g., “14 CCR” refers to Title 14 of CCR).
C. “City” means the City of Sutter Creek.
D. “Commercial business” or “commercial” means a firm, partnership, proprietorship, jointstock company, corporation, or association, whether for-profit or nonprofit, strip mall, industrial facility, or a multifamily residential dwelling, or as otherwise defined in 14 CCR Section 18982(a)(6). A multi-family residential dwelling that consists of fewer than five (5) units is not a commercial business for purposes of implementing this ordinance.
E. “Commercial edible food generator” includes a Tier One or a Tier Two Commercial Edible Food Generator as defined in 14 CCR Section 18982(a)(73) and (a)(74). For the purposes of this definition, food recovery organizations and food recovery services are not commercial edible food generators pursuant to 14 CCR Section 18982(a)(7).
F. “Compliance review” means a review of records by a jurisdiction to determine compliance with this ordinance.
3 G. “C&D” means construction and demolition debris.
H. “Designee” means an entity that a Jurisdiction contracts with or otherwise arranges to carry out any of the Jurisdiction’s responsibilities of this ordinance as authorized in 14 CCR Section 18981.2. A designee may be a government entity, a hauler, a private entity, or a combination of those entities.
I. “Edible food” means food intended for human consumption, or as otherwise defined in 14 CCR Section 18982(a)(18). For the purposes of this ordinance or as otherwise defined in 14 CCR Section 18982(a)(18), “Edible food” is not solid waste if it is recovered and not discarded. Nothing in this ordinance or in 14 CCR, Division 7, Chapter 12 requires or authorizes the recovery of edible food that does not meet the food safety requirements of the California Retail Food Code.
J. “Enforcement action" means an action of the jurisdiction to address non-compliance with this ordinance including, but not limited to, issuing administrative citations, fines, penalties, or using other remedies.
K. “Food” has the same meaning as in Section 113781 of the Health and Safety Code. “Food” means a raw, cooked, or processed edible substance, ice, beverage, an ingredient used or intended for use or for sale in whole or in part for human consumption, and chewing gum.
L. “Food distributor” means a company that distributes food to entities including, but not limited to, supermarkets and grocery stores, or as otherwise defined in 14 CCR Section 18982(a)(22).
M. “Food facility” has the same meaning as in Section 113789 of the Health and Safety Code.
N. “Food recovery” means actions to collect and distribute food for human consumption that otherwise would be disposed, or as otherwise defined in 14 CCR Section 18982(a)(24).
O. “Food recovery organization” means an entity that engages in the collection or receipt of edible food from commercial edible food generators and distributes that edible food to the public for food recovery either directly or through other entities or as otherwise defined in 14 CCR Section 18982(a)(25), including, but not limited to:
1. A food bank as defined in Section 113783 of the Health and Safety Code;
2. A nonprofit charitable organization as defined in Section 113841 of the Health and Safety code; and,
3. A nonprofit charitable temporary food facility as defined in Section 113842 of the Health and Safety Code.
A Food Recovery Organization is not a commercial edible food generator for the purposes of this ordinance and implementation of 14 CCR, Division 7, Chapter 12 pursuant to 14 CCR Section 18982(a)(7). If the definition in 14 CCR Section 18982(a)(25) for food recovery organization differs from this definition, the definition in 14 CCR Section 18982(a)(25) shall apply to this ordinance.
4 P. “Food recovery service” means a person or entity that collects and transports edible food from a commercial edible food generator to a food recovery organization or other entities for food recovery, or as otherwise defined in 14 CCR Section 18982(a)(26). A food recovery service is not a commercial edible good generator for the purposes of this ordinance and implementation of 14 CCR, Division 7, Chapter 12 pursuant to 14 CCR Section 18982(a)(7).
Q. “Food service provider” means an entity primarily engaged in providing food services to institutional, governmental, commercial, or industrial locations of others based on contractual arrangements with these types of organizations, or as otherwise defined in 14 CCR Section 18982(a)(27).
R. “Grocery store” means a store primarily engaged in the retail sale of canned food; dry goods; fresh fruits and vegetables; fresh meats, fish, and poultry; and any area that is not separately owned within the store where the food is prepared and served, including a bakery, deli, and meat and seafood departments, or as otherwise defined in 14 CCR Section 18982(a)(30).
S. “Implementation record” means the records and documentation required to be kept under Section 18995.2 of the SB 1383 Regulations.
T. “Inspection” means a site visit where a jurisdiction reviews records, containers, and an entity’s collection, handling, recycling, or landfill disposal of organic waste or edible food handling to determine if the entity is complying with requirements set forth in this ordinance, or as otherwise defined in 14 CCR Section 18982(a)(35).
U. “Jurisdiction” means the city.
V. “Jurisdiction enforcement official” means the city manager or authorized designee(s) who is/are partially or wholly responsible for enforcing the ordinance.
W. “Large event” means an event, including, but not limited to, a sporting event or a flea market, that charges an admission price, or is operated by a local agency, and serves an average of more than 2,000 individuals per day of operation of the event, at a location that includes, but is not limited to, a public, nonprofit, or privately owned park, parking lot, golf course, street system, or other open space when being used for an event. If the definition in 14 CCR Section 18982(a)(38) differs from this definition, the definition in 14 CCR Section 18982(a)(38) shall apply to this ordinance.
X. “Large venue” means a permanent venue facility that annually seats or serves an average of more than 2,000 individuals within the grounds of the facility per day of operation of the venue facility. For purposes of this ordinance and implementation of 14 CCR, Division 7, Chapter 12, a venue facility includes, but is not limited to, a public, nonprofit, or privately owned or operated stadium, amphitheater, arena, hall, amusement park, conference or civic center, zoo, aquarium, airport, racetrack, horse track, performing arts center, fairground, museum, theater, or other public attraction facility. For purposes of this ordinance and implementation of 14 CCR, Division 7, Chapter 12, a site under common ownership or control that includes more than one Large Venue that is contiguous with other Large Venues in the site, is a single large 5 venue. If the definition in 14 CCR Section 18982(a)(39) differs from this definition, the definition in 14 CCR Section 18982(a)(39) shall apply to this ordinance.
Y. “Local education agency” means a school district, charter school, or county office of education that is not subject to the control of city or county regulations related to solid waste, or as otherwise defined in 14 CCR Section 18982(a)(40).
Z. “Multi-family” or “multi-family residential dwelling” means of, from, or pertaining to residential premises with five (5) or more swelling units. Multi-family premises do not include hotels, motels, or other transient occupancy facilities, which are considered Commercial businesses.
AA. “MWELO” refers to the Model Water Efficient Landscape Ordinance (MWELO), 23 CCR, Division 2, Chapter 2.7, codified by reference in section 14.10.10 of this code.
BB. “Non-local entity” means the following entities that are not subject to the jurisdiction’s enforcement authority, or as otherwise defined in 14 CCR Section 18982(a)(42):
1. Special district(s) located within the boundaries of the jurisdiction.
2. Federal facilities, including federal parks, located within the boundaries of the Jurisdiction.
3. Prison(s) located within the boundaries of the Jurisdiction.
4. Facilities operated by the State Park System located within the boundaries of the jurisdiction.
5. Public universities (including community colleges) located within the boundaries of the Jurisdiction.
6. County fairgrounds located within the boundaries of the Jurisdiction.
7. State agencies located within the boundaries of the Jurisdiction.
CC. “Notice of Violation (NOV)” means a notice that a violation has occurred that includes a compliance date to avoid an action to seek penalties, or as otherwise defined in 14 CCR Section 18982(a)(45) or further explained in 14 CCR Section 18995.4.
DD. “Paper products” include, but are not limited to, paper janitorial supplies, cartons, wrapping, packaging, file folders, hanging files, corrugated boxes, tissue, and toweling, or as otherwise defined in 14 CCR Section 18982(a)(51).
EE. “Person(s)” means any corporation, company, partnership, firm, or association as well as a natural person.
FF. “Printing and writing Papers” include, but are not limited to, copy, xerographic, watermark, cotton fiber, offset, forms, computer printout paper, white wove envelopes, manila envelopes, book paper, note pads, writing tablets, newsprint, and other uncoated writing papers, posters, index cards, calendars, brochures, reports, magazines, and publications, or as otherwise defined in 14 CCR Section 18982(a)(54).
6 GG. “Recycled-content paper” means paper products and printing and writing paper that consists of at least 30 percent, by fiber weight, postconsumer fiber, or as otherwise defined in 14 CCR Section 18982(a)(61).
HH. “Reporting Authority” means the Amador Waste Management Department.
II. “Restaurant” means an establishment primarily engaged in the retail sale of food and drinks for on-premises or immediate consumption, or as otherwise defined in 14 CCR Section 18982(a)(64).
JJ. “SB 1383” means Senate Bill 1383 of 2016 approved by the Governor on September 19, 2016, which added Sections 39730.5, 39730.6, 39730.7, and 39730.8 to the Health and Safety Code, and added Chapter 13.1 (commencing with Section 42652) to Part 3 of Division 30 of the Public Resources Code, establishing methane emissions reduction targets in a Statewide effort to reduce emissions of short-lived climate pollutants as amended, supplemented, superseded, and replaced from time to time.
KK. “SB 1383 Regulations” or “Regulations” means or refers to, for the purposes of this ordinance, the Short-Lived Climate Pollutants: Organic Waste Reduction regulations developed by CalRecycle and adopted in 2020 that created 14 CCR, Division 7, Chapter 12 and amended portions of regulations of 14 CCR and 27 CCR.
LL. “State” means the State of California.
MM. “Supermarket” means a full-line, self-service retail store with gross annual sales of two million dollars ($2,000,000), or more, and which sells a line of dry grocery, canned goods, or nonfood items and some perishable items, or as otherwise defined in 14 CCR Section 18982(a)(71).
NN. “Tier one commercial edible food generator” means a commercial edible food generator that is one of the following:
1. Supermarket.
2. Grocery store with a total facility size equal to or greater than 10,000 square feet.
3. Food service provider.
4. Food distributor.
5. Wholesale Food Vendor.
If the definition in 14 CCR Section 18982(a)(73) of Tier One Commercial Edible Food Generator is amended in the future and differs from this definition, the definition in 14 CCR Section 18982(a)(73) shall automatically apply to this Chapter.
OO. “Tier two commercial edible food generator” means a commercial edible good generator that is one of the following:
1. Restaurant with 250 or more seats, or a total facility size equal to or greater than 5,000 square feet.
2. Hotel with an on-site Food Facility and 200 or more rooms.
3. Health facility with an on-site Food Facility and 100 or more beds.
4. Large venue.
7 5. Large event.
6. A state agency with a cafeteria with 250 or more seats or total cafeteria facility size equal to or greater than 5,000 square feet.
7. A local education agency facility with an on-site food facility.
If the definition in 14 CCR Section 18982(a)(74) of tier two commercial edible food generator is amended in the future and differs from this definition, the definition in 14 CCR Section 18982(a)(74) shall automatically apply to this Chapter.
PP. “Wholesale food vendor” means a business or establishment engaged in the merchant wholesale distribution of food, where food (including fruits and vegetables) is received, shipped, stored, prepared for distribution to a retailer, warehouse, distributor, or other destination, or as otherwise defined in 14 CCR Section 189852(a)(76).
9.08.735 Provisions of this article prevail over contrary provisions.
To ensure the maximum enforcement of this Ordinance in accordance with state law, the provisions of this article shall prevail over any contrary section or provision of this code.
9.08.740 Requirements for the recordkeeping and reporting authority.
A. In conformance with Section 18995.2 of the SB 1383 Regulations, the city will store and maintain the implementation record in a manner as required in the regulations and shall provide that information to the reporting authority upon request.
B. Upon request by a CalRecycle representative, the city will provide access to the implementation record within 10 business days in conformance with the California Public Records Act (Government Code §6250 et seq.). The city or responsible department shall each notify the other and the reporting authority if a request for all or part of the implementation record is received and shall coordinate a response to such request.
9.08.750 Requirements for education and outreach.
A. A list of food recovery organizations as identified in the SB 1383 Regulations at Section 18982(a)(25)(A)–(B) and food recovery services operating within the jurisdiction shall be maintained on the jurisdiction’s website. The list shall be updated annually and include, at a minimum, the following information about each food recovery organization and each food recovery service:
1. Name and physical address.
2. Contact information.
3. Collection service area.
4. An indication of types of food the food recovery service or organization can accept for food recovery.
B. At least annually the city or the county waste management department by agreement shall:
1. Provide tier one and two commercial edible food generators with the following information:
a.) Information about the jurisdiction’s edible food recovery program established 8 pursuant to Section 18991.1 of the Regulations.
b.) Information about the commercial edible food generator requirements specified in Article 10 of the Regulations.
c.) Information about food recovery organizations and food recovery services operating within the jurisdiction, and where a list of those food recovery organizations and food recovery services can be found.
d.) Information about actions that commercial edible food generators can take to prevent the creation of food waste.
2. The jurisdiction may provide this information by including it with regularly scheduled notices to those commercial businesses, including the notices provided pursuant to Section 18985.1 of the Regulations.
9.08.760 Requirements for commercial businesses.
A. A business that generates more than four cubic yards of commercial solid waste per week or is a multifamily residential dwelling of five units or more shall arrange for recycling services, consistent with state laws and the mandatory commercial recycling requirements of the City.
B. The commercial solid waste recycling program shall include education, outreach to, and monitoring and enforcement of businesses and multifamily residential dwelling of five units or more.
9.08.770 Requirements for commercial edible food generators.
A. Tier One Commercial Edible Food Generators must comply with the requirements of this section commencing January 1, 2022, and Tier Two Commercial Edible Food Generators must comply commencing January 1, 2024, in accordance with Section 18991.3 of the SB 1383 Regulations.
B. Large Venue or Large Event operators not providing food services, but allowing for food to be provided by others, shall require Food Facilities operating at the Large Venue or Large Event to comply with the requirements of this Section, commencing January 1, 2024.
C. Commercial edible food generators shall comply with the following requirements:
1. Arrange to recover the maximum amount of edible food that would otherwise be disposed.
2. Contract with or enter into a written agreement with food recovery organizations or food recovery services for:
a.) The collection of edible food for food recovery; or, b.) Acceptance of the edible food that the commercial edible food generator selfhauls to the food recovery organization for food recovery.
3. Shall not intentionally spoil edible food that is capable of being recovered by a food recovery organization or a food recovery service.
4. Allow the city or the city’s designated enforcement entity to access the premises and review records pursuant to 14 CCR Section 18991.4 of the Regulations.
5. Keep records that include the following information, or as otherwise specified in 14 CCR Section 18991.4:(A) of the Regulations.
9 a.) A list of each food recovery service or organization that collects or receives its edible food pursuant to a contract or written agreement established under 14 CCR Section 18991.3(b) of the Regulations.
b.) A copy of all contracts or written agreements established under 14 CCR Section 18991.3(b) of the regulations.
c.) A record of the following information for each of those food recovery services or food recovery organizations:
(1) The name, address and contact information of the food recovery service or food recovery organization.
(2) The types of food that will be collected by or self-hauled to the food recovery service or food recovery organization.
(3) The established frequency that food will be collected or self-hauled. (4) The quantity of food, measured in pounds recovered per month, collected or self-hauled to a food recovery service or food recovery organization for food recovery.
(6) No later than March 1st of each year commencing no later than March 1, 2023 for tier one commercial edible food generators and March 1, 2025 for tier two commercial edible food generators, provide an annual food recovery report to the reporting authority that includes all information listed above in subsection (c)(5).
D. Nothing in this ordinance shall be construed to limit or conflict with the protections provided by the California Good Samaritan Food Donation Act of 2017, the Federal Good Samaritan Act, or share table and school food donation guidance pursuant to Senate Bill 557 of 2017 (approved by the Governor of the State of California on September 25, 2017, which added Article 13 [commencing with Section 49580] to Chapter 9 of Part 27 of Division 4 of Title 2 of the Education Code, and to amend Section 114079 of the Health and Safety Code, relating to food safety, as amended, supplemented, superseded and replaced from time to time).
9.08.780 Requirements for food recovery organizations and services.
A. Food recovery services collecting or receiving edible food directly from commercial edible food generators, via a contract or written agreement established under 14 CCR Section 18991.3(b) of the SB 1383 Regulations, shall maintain the following records, or as otherwise specified by 14 CCR Section 18991.5(a)(1) of the regulations:
1. The name, address, and contact information for each commercial edible food generator from which the service collects edible food.
2. The quantity in pounds of edible food collected from each commercial edible food generator per month.
3. The quantity in pounds of edible food transported to each food recovery organization per month.
4. The name, address, and contact information for each food recovery organization that the food recovery service transports edible food to for food recovery.
B. Food recovery organizations collecting or receiving edible food directly from commercial edible food generators, via a contract or written agreement established under 14 CCR Section 18991.3(b)of the regulations, shall maintain the following records, or as otherwise specified by 14 CCR Section 18991.5(a)(2)of the regulations:
10 1. The name, address, and contact information for each commercial edible food generator from which the organization receives edible food.
2. The quantity in pounds of edible food received from each commercial edible food generator per month.
3. The name, address, and contact information for each food recovery service that the organization receives edible food from for food recovery.
C. Food recovery organizations and food recovery services that have their primary address physically located in the Jurisdiction and contract with or have written agreements with one or more commercial edible food generators pursuant to 14 CCR Section 18991.3(b) of the regulations shall report to the Jurisdiction the total pounds of edible food recovered in the previous calendar year from the tier one and tier two commercial edible food generators they have established a contract or written agreement with pursuant to 14 CCR Section 18991.3(b) of the regulations no later than March 1.
D. Food recovery capacity planning
1. In order to support edible food recovery capacity planning assessments or other studies conducted by the city or its designated entity, food recovery services and food recovery organizations operating in the jurisdiction shall provide information and consultation to the city, upon request, regarding existing, or proposed new or expanded, food recovery capacity that could be accessed by the jurisdiction and its commercial edible food generators. A food recovery service or food recovery organization contacted by the city shall respond to such request for information within 60 days, unless a shorter timeframe is otherwise specified by the jurisdiction.
2. The county shall conduct edible food recovery capacity planning, in coordination with the cities. If the county identifies that new or expanded capacity to recover edible food is needed, then the city will work with the county to expand edible food recovery
9.08.790 Compliance with CALGreen recycling requirements.
A. The City is responsible for CALGreen Building Code compliance, and shall annually report to the reporting authority the number of projects subject to the following:
1. The adequate space requirements for recycling containers for new construction of Multi-family dwelling units of five or more units on a building site and new commercial construction and additions.
2. Requirements and applicable laws related to management of C&D from disposal, including tracking of C&D debris.
B. Persons applying for a permit from the jurisdiction for new construction and building additions and alterations shall comply with all required components of the California Green Building Standards Code, 24 CCR, Part 11, known as CALGreen, as amended, if its project is covered by the scope of CALGreen.
Project applicants shall refer to the Jurisdiction’s Building Department for complete CALGreen requirements.
11 9.08.800 Compliance with Model Water Efficient Landscaping Ordinance requirements.
A. The city is responsible for Model Water Efficient Landscaping Ordinance (MWELO) compliance, including the tracking and reporting of compost and mulch use requirements and upon request annually reporting to the Reporting Authority in compliance with the SB 1383 regulations.
B. Persons applying for a permit from the jurisdiction for new construction requiring a permit with a landscape area greater than 500 square feet or rehabilitating an existing landscape with a total landscape area greater than 2,500 square feet shall comply with all required components of the MWELO.
Project applicants shall refer to the City for complete MWELO requirements. The MWELO is adopted by reference in section 14.10.10 of this code.
C. If, after the adoption of this ordinance, the California Department of Water Resources, or its successor agency, amends 23 CCR, Division 2, Chapter 2.7, Sections 492.6(a)(3)(B) (C), (D), and (G) of the MWELO September 15, 2015 requirements in a manner that requires jurisdictions to incorporate the requirements of an updated MWELO in a local ordinance, and the amended requirements include provisions more stringent than those required in this Section, the revised requirements of 23 CCR, Division 2, Chapter 2.7 shall be enforced.
9.08.810 Procurement requirements for jurisdiction departments, direct service providers, and vendors.
The jurisdiction is responsible for paper procurement in compliance with their procurement policy, including the tracking and reporting of procurement by each department and annually reporting to the Reporting Authority in compliance with the SB 1383 regulations.
9.08.820 Solid waste facility requirements.
The applicable sampling and monitoring requirements found in Article 6.0, Transfer/Processing Operations and Facilities Regulatory Requirements of Title 14, Division 7, Chapter 3 in the California Code of Regulations shall apply.
9.08.830 Inspections and investigations by jurisdiction.
A. City employees and any entity acting on behalf of the City, are authorized to conduct inspections and investigations, at random or otherwise, of any collection container, collection vehicle loads, or transfer, processing, or disposal facility for materials collected from generators, or source separated materials to confirm compliance with this ordinance by solid waste generators, commercial businesses (including multi-family residential dwellings), property owners, commercial edible food generators, haulers, self-haulers, food recovery services, and food recovery organizations, subject to applicable laws. This section does not allow jurisdiction to enter the interior of a private residential property for inspection.
B. Regulated entities shall provide or arrange for access during all inspections (with the exception of residential property interiors) and shall cooperate with the jurisdiction’s employee or its 12 designated entity/designee during such inspections and investigations. Such inspections and investigations may include confirmation of proper placement of materials in containers, edible food recovery activities, records, or any other requirement of this ordinance described herein.
Failure to provide or arrange for: (1) access to an entity’s premises; or (2) access to records for any inspection or investigation is a violation of this ordinance and may result in penalties described.
C. Any records obtained by the city and/or its designated entities during its inspections and other reviews shall be subject to the requirements and applicable disclosure exemptions of the Public Records Act as set forth in Government Code Section 6250 et seq.
D. The city and/or its designated entities shall receive written complaints from persons regarding an entity that may be potentially non-compliant with SB 1383 Regulations, including receipt of anonymous complaints.
9.08.140 Enforcement.
A. Violation of any provision of this ordinance shall constitute grounds for issuance of a notice of violation and assessment of a fine by a jurisdiction enforcement official or representative. enforcement actions under this ordinance are issuance of an administrative citation and assessment of a fine. The jurisdiction’s procedures on imposition of administrative fines are hereby incorporated in their entirety, as modified from time to time, and shall govern the imposition, enforcement, collection, and review of administrative citations issued to enforce this ordinance and any rule or regulation adopted pursuant to this ordinance, except as otherwise indicated in this ordinance.
B. Other remedies allowed by law may be used, including civil action or prosecution as misdemeanor or infraction. Jurisdiction may pursue civil actions in the California courts to seek recovery of unpaid administrative citations. Jurisdiction may choose to delay court action until such time as a sufficiently large number of violations, or cumulative size of violations exist such that court action is a reasonable use of Jurisdiction staff and resources.
C. Enforcement pursuant to this chapter may be undertaken by the city enforcement official, or their designated entity, legal counsel, or combination thereof.
D. Process for enforcement
1. Enforcement officials and/or their designee will monitor compliance with the ordinance randomly and through compliance reviews, investigation of complaints, and an inspection program.
2. The city may issue an official notification to notify regulated entities of its obligations under the ordinance.
3. The city shall issue a notice of violation requiring compliance within 60 days of issuance of the notice.
4. Absent compliance by the respondent within the deadline set forth in the notice of violation, the city shall commence an action to impose penalties, via an administrative citation and fine. Notices shall be sent to “owner” at the official address of the owner maintained by the tax collector for the jurisdiction or if no such address is available, to the owner at the address of the dwelling or commercial property or to the party 13 responsible for paying for the collection services, depending upon available information.
E. Penalty amounts for types of violations
The penalty levels are as follows:
1. For a first violation, the amount of the base penalty shall be $50 to $100 per violation.
2. For a second violation, the amount of the base penalty shall be $100 to $200 per violation.
3. For a third or subsequent violation, the amount of the base penalty shall be $250 to $500 per violation.
F. Factors considered in determining penalty amount
The following factors shall be used to determine the amount of the penalty for each violation within the appropriate penalty amount range:
1. The nature, circumstances, and severity of the violation(s).
2. The violator’s ability to pay.
3. The willfulness of the violator's misconduct.
4. Whether the violator took measures to avoid or mitigate violations of this chapter.
5. Evidence of any economic benefit resulting from the violation(s).
6. The deterrent effect of the penalty on the violator.
7. Whether the violation(s) were due to conditions outside the control of the violator.
G. Compliance deadline extension considerations
The Jurisdiction may extend the compliance deadlines set forth in a Notice of Violation issued in accordance with section 9.08.840 if it finds that there are extenuating circumstances beyond the control of the respondent that make compliance within the deadlines impracticable, including the following:
1. Acts of God such as earthquakes, wildfires, flooding, and other emergencies or natural disasters,
2. Delays in obtaining discretionary permits or other government agency approvals; or,
3. Deficiencies in organic waste recycling infrastructure or edible food recovery capacity and the jurisdiction is under a corrective action plan with CalRecycle pursuant to 14 CCR Section 18996.2 due to those deficiencies.
H. Appeals process
Persons receiving an administrative citation containing a penalty for an uncorrected violation may request a hearing to appeal the citation. A hearing will be held only if it is requested within the time prescribed and consistent with the jurisdiction’s procedures in the jurisdiction’s codes for appeals of administrative citations.
I. Education period for non-compliance
14 From the effective date of this ordinance, and through December 31, 2023, the city, or other designated entity by agreement, will conduct inspections, and compliance reviews, depending upon the type of regulated entity, to determine compliance, and if the city determines that tier one commercial edible food generator, food recovery organization, food recovery service, or other entity is not in compliance, it shall provide educational materials to the entity describing its obligations under this ordinance and a notice that violations may be subject to administrative civil penalties starting on January 1, 2024.
J. Enforcement Table
The following is a list of potential violations for entities subject to this ordinance:
Table 1. List of Violations
Requirement Description of Violation
Commercial business and
commercial business owner
responsibility requirement
Commercial business fails to provide or arrange for
organic waste collection services consistent with
Jurisdiction requirements for employees, contractors,
tenants, and customers, including supplying and allowing access to adequate numbers, size, and location of
containers and sufficient signage.
Facility sampling and
monitoring
Solid waste facilities fail to conduct required sampling and monitoring.
Commercial edible food
generator requirement
Tier one commercial edible food generator fails to arrange to recover the maximum amount of its edible food that
would otherwise be disposed by establishing a contract or written agreement with a food recovery organization or
food recovery service and comply with this section
commencing on the effective date of this ordinance.
Commercial edible food
generator requirement
Tier two commercial edible food generator fails to arrange to recover the maximum amount of its edible food that
would otherwise be disposed by establishing a contract or written agreement with a food recovery organization or
food recovery service and comply with this section
commencing January 1, 2024.
Commercial edible food
generator requirement
Tier one or tier two commercial edible food generator
intentionally spoils edible food that is capable of being recovered by a food recovery organization or food
recovery service.
Commercial edible food
generator, food recovery
organization or food recovery
service
Failure to provide or arrange for access to an entity’s premises for any Inspection or investigation.
15 Recordkeeping requirements for
commercial edible food
generator
Tier One or Tier Two Commercial Edible Food Generator
fails to keep records.
Recordkeeping requirements for
food recovery services and food
recovery organizations
A food recovery organization or food recovery service that has established a contract or written agreement to collect or receive edible food directly from a commercial edible food generator pursuant to 14 CCR Section 18991.3(b) fails to keep records.
Section 2
All ordinances and parts of ordinances in conflict herewith are hereby repealed.
Section 3
The City Council determines that the provisions of this Ordinance are exempt from the California Environmental Quality Act because the instant ordinance involves continuing administrative activities and thus is not a project, as the Act defines, pursuant to Section 15378(b)(2) of the California Environmental Quality Act Guidelines. To the extent the adoption of this Ordinance constitutes a project, the City Council finds pursuant to CEQA Guideline Section 15061(b)(3) that the project is exempt from environmental review because it can be seen with certainty that the adoption of the ordinance would not have any significant impact on the environment.
This ordinance shall be published and posted in the manner required by law by the City Clerk.
Introduced at a meeting of the City Council of Sutter Creek on March 7, 2022, and enacted by the City Council of the City of Sutter Creek at a regular meeting held on March 21, 2021.
PASSED, APPROVED AND ADOPTED at a regular meeting of the Sutter Creek City Council, held on this 21st day of March 2021, by the following vote, to wit:
AYES:
NAYS:
ABSENT:
ABSTAIN:
______________________________
Jim Swift, Mayor
ATTEST:
______________________________
16 Karen Darrow, City Clerk
18 Main St., Sutter Creek, CA 95685 • Telephone: (209)267-5647 • Fax: (209)267-1655 • TTY: 711 The City of Sutter Creek is an equal opportunity service provider and employer ______________________________________________________________________________
STAFF REPORT
TO: THE HONORABLE MAYOR AND MEMBERS OF THE CITY
COUNCIL
MEETING DATE: MARCH 21, 2022
FROM: AMY GEDNEY, CITY MANAGER
SUBJECT: BRYSON PARK IMPROVEMENTS
RECOMMENDATION:
Provide staff direction on Bryson Park improvements.
BACKGROUND:
At your January 6, 2022 meeting the Council directed staff to submit an application for Proposition 68 funding on behalf of Bryson Park Improvements. The funding available is $177,952.
DISCUSSION:
Staff investigated the costs of the options and is asking Council for direction on how to proceed as the projects identified exceed the funding available. Below are descriptions of each option and their associated construction costs:
1. Walking Path – construct a new concrete walkway around the perimeter of the park ($25K).
2. Basketball Court – remove and replace the existing court and construct either a true half court or full court with striping, new hoops, and perimeter chain link fencing ($80k half and $130K full).
3. Fit Lot – install a turnkey outdoor fitness park, with a shade cover and rubberized safety surfacing ($190k)
4. Shade Structure – install a shade structure to act as a covered area for new picnic tables ($50k).
5. Bocce Ball Court - construct a rec size court (smaller) or full-size court ($35k half and $45K full).
2 [Type text]
Detail cost estimates are included as Attachment A. Attachment B are the proposed exhibits Bryson Park.
BUDGET IMPACT:
To be determined based on Council direction.
ITEM UNIT OF EST. UNIT ITEM
NO. ITEM MEASURE QTY. PRICE TOTAL
1 LOCATE AND PROTECT EXISTING UTILITIES LS 1 $5,000.00 $5,000.00 2 SITE GRADING LS 1 $10,000.00 $10,000.00
3 CONCRETE WALKING PATH SF 1,550 $16.00 $24,800.00
4 FIT LOT STRUCTURE LS 1 $170,000.00 $170,000.00
CONSTRUCTION SUBTOTAL: $209,800.00
CONSTRUCTION CONTINGENCY (10%): $20,980.00
ENGINEERING (10%): $20,980.00
CONSTRUCTION MANAGEMENT (10%): $20,980.00
TOTAL PROJECT COST: $272,740.00
CITY OF SUTTER CREEK
PRELIMINARY ENGINEER'S ESTIMATE
BRYSON PARK IMPROVEMENTS - OPTION 1:
FIT LOT AND WALKING PATH
3/17/2022
ITEM UNIT OF EST. UNIT ITEM
NO. ITEM MEASURE QTY. PRICE TOTAL
1 LOCATE AND PROTECT EXISTING UTILITIES LS 1 $5,000.00 $5,000.00 2 SITE GRADING LS 1 $20,000.00 $20,000.00
3 DEMOLITION LS 1 $7,500.00 $7,500.00
4 FULL SIZE CONCRETE BASKETBALL COURT (50'Wx94'L) LS 1 $85,000.00 $85,000.00 5 10' CHAIN LINK FENCING LF 296 $150.00 $44,400.00
6 FULL SIZE BOCCE BALL COURT (14'Wx90'L) LS 1 $35,000.00 $35,000.00 7 SHADE STRUCTURE (25'x25') LS 1 $50,000.00 $50,000.00
8 PICNIC TABLES EA 4 $3,000.00 $12,000.00
9 CONCRETE WALKING PATH SF 1,550 $16.00 $24,800.00
CONSTRUCTION SUBTOTAL $283,700.00
CONSTRUCTION CONTINGENCY (10%): $28,370.00
ENGINEERING (10%): $28,370.00
CONSTRUCTION MANAGEMENT (10%): $28,370.00
TOTAL PROJECT COST: $368,810.00
CITY OF SUTTER CREEK
PRELIMINARY ENGINEER'S ESTIMATE
BRYSON PARK IMPROVEMENTS - OPTION 2:
FULL SIZE COURTS, WALKING PATH, & SHADE STRUCTURE
3/17/2022
ITEM UNIT OF EST. UNIT ITEM
NO. ITEM MEASURE QTY. PRICE TOTAL
1 LOCATE AND PROTECT EXISTING UTILITIES LS 1 $5,000.00 $5,000.00 2 SITE GRADING LS 1 $15,000.00 $15,000.00
3 DEMOLITION LS 1 $7,500.00 $7,500.00
4 HALF SIZE CONCRETE BASKETBALL COURT (54'Wx46'L) LS 1 $50,000.00 $50,000.00 5 10' CHAIN LINK FENCING LF 202 $150.00 $30,300.00
6 RECREATIONAL SIZE BOCCE BALL COURT (12'Wx60'L) LS 1 $25,000.00 $25,000.00 7 SHADE STRUCTURE (25'x25') LS 1 $50,000.00 $50,000.00
8 PICNIC TABLES EA 4 $3,000.00 $12,000.00
9 CONCRETE WALKING PATH SF 1,550 $16.00 $24,800.00
CONSTRUCTION SUBTOTAL: $219,600.00
CONSTRUCTION CONTINGENCY (10%): $21,960.00
ENGINEERING (10%): $21,960.00
CONSTRUCTION MANAGEMENT (10%): $21,960.00
TOTAL PROJECT COST: $285,480.00
CITY OF SUTTER CREEK
PRELIMINARY ENGINEER'S ESTIMATE
3/17/2022
BRYSON PARK IMPROVEMENTS OPTION 3:
REDUCED SIZED COURTS, WALKING PATH, & SHADE STRUCTURE
B R Y S O N D R I V E RESTROOM PRELIMINARY NOT FOR CONSTRUCTION EX1 EXISTING PARK LAYOUT SHT. 1 REV. No. CHECKED BY: DRAWN BY: SCALE: DATE: PRJ. No.:REV. DATE BY REVISIONSDESCRIPTION
CALIFORNIA
ERNo. 76594 GISTERED PROFES IONAL ENGINEERSTATE OF CAL IFORN C
IA
I V I L
MATTHEW STEPHEN OSP I TAL 394 E. SAINT CHARLES ST. | PO BOX 251 | SAN ANDREAS, CA 95249 (209 ) 754-1824
BRYSON PARK UPGRADE
BRYSON DRIVE
SUTTER CREEK
AMADOR COUNTY 2942 02/28/2022 KJS MSO
1 2
3 4
5 6 of SHT. 4 AS SHOWN (E) SAND VOLLEYBALL COURT (E) BASKETBALL COURT (E) PLAY STRUCTURES NOT TO SCALE B R Y S O N D R I V E RESTROOM PRELIMINARY NOT FOR CONSTRUCTION EX2 OPTION 1 FIT LOT WITH WALKING PATH SHT. 2
REV. No. CHECKED BY: DRAWN BY: SCALE: DATE: PRJ. No.:REV. DATE BY REVISIONSDESCRIPTION
CALIFORNIA
ERNo. 76594 GISTERED PROFES IONAL ENGINEERSTATE OF CAL IFORN C
IA
I V I L
MATTHEW STEPHEN OSP I TAL 394 E. SAINT CHARLES ST. | PO BOX 251 | SAN ANDREAS, CA 95249 (209 ) 754-1824
BRYSON PARK UPGRADE
BRYSON DRIVE
SUTTER CREEK
AMADOR COUNTY 2942 02/28/2022 KJS MSO
1 2
3 4
5 6 of SHT. 4 AS SHOWN (P) FIT LOT STRUCTURE (P) FIT LOT PAD (E) BASKETBALL COURT (P) CONCRETE WALKING PATH (E) SAND VOLLEYBALL COURT TO BE REMOVED NOT TO SCALE (E) PLAY STRUCTURES B R Y S O N D R I V E RESTROOM PRELIMINARY NOT FOR CONSTRUCTION EX3 OPTION 2 FULL SIZE COURTS WITH WALKING PATH AND SHADE STRUCTURE SHT. 3 REV. No. CHECKED BY: DRAWN BY: SCALE: DATE: PRJ. No.:REV. DATE BY REVISIONSDESCRIPTION CALIFORNIA ERNo. 76594 GISTERED PROFES IONAL ENGINEER STATE OF CAL IFORN C IA I V I L MATTHEW STEPHEN OSP I TAL 394 E. SAINT CHARLES ST. | PO BOX 251 | SAN ANDREAS, CA 95249 (209 ) 754-1824
BRYSON PARK UPGRADE
BRYSON DRIVE
SUTTER CREEK
AMADOR COUNTY 2942 02/28/2022 KJS MSO 123456 of SHT. 4 AS SHOWN (P) FULL SIZE BOCCE BALL COURT (P) FULL SIZE BASKETBALL COURT WITH FENCING (P) 25'X25' SHADE STRUCTURE WITH BENCHES (E) CONCRETE SLAB TO BE REMOVED NOT TO SCALE (P) CONCRETE WALKING PATH (E) SAND VOLLEYBALL COURT TO BE REMOVED (E) PLAY STRUCTURES B R Y S O N D R I V E RESTROOM PRELIMINARY NOT FOR CONSTRUCTION EX4 OPTION 3 REDUCED SIZE COURTS WITH WALKING PATH AND SHADE STRUCTURE SHT. 4 REV. No. CHECKED BY: DRAWN BY: SCALE: DATE: PRJ. No.:REV. DATE BY REVISIONSDESCRIPTION CALIFORNIA ERNo. 76594 GISTERED PROFES IONAL ENGINEER STATE OF CAL IFORN C IA I V I L MATTHEW STEPHEN OSP I TAL 394 E. SAINT CHARLES ST. | PO BOX 251 | SAN ANDREAS, CA 95249 (209 ) 754-1824
BRYSON PARK UPGRADE
BRYSON DRIVE
SUTTER CREEK
AMADOR COUNTY 2942 02/28/2022 KJS MSO 123456 of SHT. 4 AS SHOWN (P) RECREATIONAL SIZE BOCCE BALL COURT (P) HALF SIZE BASKETBALL COURT WITH FENCING (P) 25'X25' SHADE STRUCTURE WITH BENCHES (E) CONCRETE SLAB TO BE REMOVED NOT TO SCALE (P) CONCRETE WALKING PATH (E) SAND VOLLEYBALL COURT TO BE REMOVED (E) PLAY STRUCTURES