Ukiah City Council
January 19, 2022

• Management’s communication to Council and community on the financial activities and condition of the City for the period • One-year period ended June 30, 2021
• Audited financial statements, schedules, and other financial information
• Audited by independent Certified Public Accountant, licensed by the State of California
• Knowledgeable in governmental accounting and reporting • Written to specific standards (GAAP), promulgated by GASB 13 Attachment 2

• Often referred to as the “Audit” or “Audit Report”
• This is a misnomer.
• The auditor’s reports are found within the ACFR and are an integral part of it
• Pg 1 (30 of pdf), “Independent Auditor’s Report”
• Pg 183 (212 of pdf), Report on internal control
• Pg 186 (215 of pdf), Appropriations Limit (Gann Limit) confirmation • The document is the responsibility of management and then audited • Audited financials required by City policy and state law. 14 Attachment 2

• Table of contents and bookmarks
• Three main sections:

1. Introductory

2. Financial

3. Statistical

4. Other auditor reports
i. Internal control, compliance, and other matters
ii. Appropriations (Gann) limit
15 Attachment 2

• Introductory

1. Letter of transmittal

2. Org chart

3. City officials

4. GFOA Excellence in Financial Report Award (2020)
16 Attachment 2

• Financial

1. Auditor’s report (audit opinion)

2. MD&A (Management’s Discussion and Analysis)

3. Basic financials:

I. City-wide (full accrual, economic resources measurement focus):

Fund financials:
i. Governmental funds (modified accrual, current financial resources measurement focus):
ii. Proprietary funds (full accrual, economic resources measurement focus):
i. Enterprise funds
ii. Internal service funds
iii. Fiduciary funds
E.g., UVSD funds, Redevelopment Successor Agency Funds
II. Notes (pg 35 of document, 64 of pdf)
III. RSI (Required Supplemental Information)
I. Budget-to-actual for general fund
IV. Optional Supplementary Information
I. Budget-to-actual information for other governmental funds 17 Attachment 2

• Statistical

1. Historical information

1. Fund balance

2. Net position

2. Debt information

3. Economic data and demographic information

4. Operating indicators
Helps provide context to the reader for the whole document 18 Attachment 2

• It’s comprehensive...really comprehensive
• Meant for consumption by all but really tailored to those who know how to read it
• City received an “unmodified” opinion
• i.e. statements are presented fairly (in all material respects) without exception
• A “clean” audit
• Findings related to internal control, pg 183 (212 of pdf) 19 Attachment 2

20 Attachment 2

 Reported Funds (66)
 Governmental (39)
 General, special revenue, capital, debt service, permanent  Proprietary (20)
 Enterprise (10) – Water, sewer, electric, parking, street lighting, airport, conference center, golf, ambulance services
 Internal service (10) – City Administrative Services, Garage, Dispatch, Purchasing, Billing (UB and general), workers’ comp, liability (risk management), building maintenance, IT
 Fiduciary (7)
 Custodial (6) – UVSD, UVFD, Special Deposit, Garbage Billing, Russian River Watershed, general services (clearing fund for utility billing)
 Private Purpose trust (1) – Redevelopment Successor Agency 21 Attachment 2

 Cash
 $55.2 million
 $ 46.6 million for City use
 $35.9 mil held in City treasury
 $2.9 mil held with fiscal agents
 $7.8 mil held with NCPA
 $8.6 million in fiduciary
Net position:
 $177.0 million in capital, net of related debt
 $15.7 million restricted
 -$25.8 million unrestricted
22 Attachment 2

GASB 68: “Accounting and Financial Reporting for Pensions”  Net pension liability
 $57.1 million
 $37.5 million (misc)
 $19.6 million (safety)
 By activity:
 Governmental:
 $18.6 million (misc)
 $19.6 million (safety)
 Water: $4.1 million (misc)
 Sewer: $4.8 million (misc)
 Electric: $7.4 million (misc)
 Other enterprise: $2.6 million
23 Attachment 2

Pension UAL Financing, 2020
 Payment to PERS: $45.8 mil
 Earnings on payment/reduction in UAL: $12 mil
 Remaining UAL left with PERS before earnings/reduction: $12 mil
 New UAL with PERS: $0 (possibly super funded)
 Note: this is still an estimate. Additional plan detail from PERS forthcoming. 24 Attachment 2

25 General government

0.85%
Public safety

20.67%
Housing and
community
development

2.21%
Public works

5.18%
Parks, buildings, and
grounds

2.36%
Recreation and culture

4.00%
Economic development
and redevelopment

0.44%
Interest on long-term
debt

1.92%
Airport

2.81%
Ambulance Services

0.08%
Conference Center
-0.51%
Electric

29.80%
Golf

0.22%
Landfill

1.47%
Parking District

0.21%
Street Lighting

0.28%
Wastewater

14.62%
Water

12.38%
Expense by Activity
Attachment 2

26 Charges for
services

54.23%
Operating grants
and contributions

11.87%
Capital grants and
contributions

1.82%
Taxes

28.61%
Franchise fees

2.49%
Use of money and
property

0.85% Other revenue

0.12%
Revenue by Source
Attachment 2

27 Attachment 2

Agenda Item No: 13.d.

MEETING DATE/TIME: 1/19/2022
ITEM NO: 2019-62

AGENDA SUMMARY REPORT
SUBJECT: Receive Updates; Discussion and Appointments Regarding 2022 Council Assignments; and Consideration of Disbandment and Modification to City Council Committees and Ad Hocs.

DEPARTMENT: City Clerk PREPARED BY: Kristine Lawler, City Clerk PRESENTER: Mayor Brown and City Manager Sangiacomo
ATTACHMENTS:

1. Draft 2022 City Council Special Assignments
Summary: City Council members will provide reports and updates on their committee and ad hoc assignments.

Each year following the rotation of the mayor position, the incoming mayor leads a review of assignments. The Council will also consider modifications, additions and elimination of committee and ad hocs.

Background: City of Ukiah Councilmembers take an active role in various commissions and committees that are part of city, county, regional, and statewide governance and interests. Each year, the incoming mayor leads a discussion and makes annual appointments for members assigned to the various groups. The assignments are broken out into four categories as follows:

County / Regional (On-going; Principal Representative + Alternate) - The City takes part in decision making by these groups and is represented by an appointed member, who has a designated alternate. These assignments typically require attendance at a monthly (or other interval) meeting.

County / Regional (On-going; One + Staff Alternate) - The City takes part in discussions, may be a member of the Board, or have ex officio status (observer). City staff is active with these groups and serves as an alternate or single representative for the City. These groups typically have monthly meetings.

Local / County / Regional Liaisons (On-Going; One or Two Council and/or Staff) - This group varies; some meetings are regularly scheduled and others are arranged occasionally as needed. This group includes appointments that may, from time to time, include a Board seat for a City Council member.

Ad Hoc Committees (Limited Time; Two Council + Principal Staff Support) - The City Council may establish and appoint ad hoc committees at any time throughout the year. Ad Hoc committees are for specific issues and do not carry over year to year unless that specific issue remains under discussion. ***Note: Although the Council Ad Hoc Committees are a part of the Council Special Assignment List, they are officially appointed by the Council at various meetings, and are subject to Council approval for any changes.

Discussion: Attachment #1 is a draft of the 2022 Council Special Assignment List and Ad Hoc Committees inclusive of recommended changes (delineated by line/strikethrough edits) offered by the Mayor in consultation with the City Manager. The Mayor will lead a discussion with Council regarding Council assignments and make any appointments or reassignments per that discussion. In addition, the Council will consider modifications, additions and disbandment of ad hocs. Staff recommends directing the City Clerk to

attach the finalized copy of the 2022 City Council Special Assignments List to the January 19, 2022, Minutes for recordation.

Recommended Action: 1) Receive report(s); 2) Discuss the Mayor's recommended assignments, making any possible appointments or re-assignments; 3) Consider the possible continuation, disbandment, and addition of City Council Ad Hoc and/or committees; and 4) Direct the City Clerk to finalize and attach the 2022 Council Assignments and Ad Hoc Committee List to the January 19, 2022, Minutes.

BUDGET AMENDMENT REQUIRED: No
CURRENT BUDGET AMOUNT: N/A
PROPOSED BUDGET AMOUNT: N/A
FINANCING SOURCE: N/A
PREVIOUS CONTRACT/PURCHASE ORDER NO.: N/A
COORDINATED WITH: Mayor Brown and City Manager Sangiacomo

2022 CITY COUNCIL SPECIAL ASSIGNMENTS

COUNTY/REGIONAL
OnGoing One + Alternate MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Disaster Council
Shall meet a
minimum of once a
year at a time and
place designated
upon call of the chair
Place designated upon call of the chair or, if she/he is unavailable or unable to call such meeting, the first vice chair and then the City Manager or her/his designee.

Office of Emergency Management 300 Seminary Ave. Ukiah, CA 95482467-5765 - Tami Bartolomei Develop any necessary emergency and mutual aid plans, agreements, ordinances, resolutions, rules, and regulations.

OrozcoDuenas- Alternate
Tami Bartolomei, Office of Emergency Management Coordinator; 467-5765 [email protected] Greater Ukiah Business & Tourism Alliance
3rd Tuesday of month, 11:30 a.m.
200 S School St.Ukiah, CA 95482
200 S School St.Ukiah, CA 95482
Promotes tourism and works to strengthen and promote the historic downtown and businesses within the greater Ukiah area DuenasRodin - Alternate
Shannon Riley, Deputy City Manager; 467-5793 [email protected] Mendocino Council of Governments (MCOG)
1st Monday of month, 1:30 p.m.

Board of Supervisors Chambers
501 Low Gap RoadUkiah, CA
Executive Director367 N. State Street, Ste. 206 Ukiah, CA 95482463-1859 Plan and allocate State funding, transportation, infrastructure and project County wide BrownRodin- Alternate
Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
Mendocino County Inland Water and Power Commission (IWPC) 2nd Thursday of month, 6:00 p.m.

Civic Center300 Seminary Avenueconference room 5
IWPC Staff P.O. Box 1247Ukiah, CA 95482391-7574 - Candace Horsley Develops coordination for water resources and current water rights: Potter Valley project - Eel River Diversion OrozcoBrown- Alternate
Sean White, Director of Water Resources; 463-5712 [email protected] Mendocino Solid Waste Management Authority (MSWMA)
3rd Thursday of every other month (varies), 10:00 a.m.

Willits Council Chambers
Solid Waste Director3200 Taylor DriveUkiah, CA 95482468-9710 County-wide Solid Waste JPA Brown Duenas- Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected] Mendocino Transit Authority (MTA) Board of Directors
Last Wednesday of month, 1:30 p.m.

Alternating locations - Ukiah Conference Center or Fort Bragg, or Point Arena Executive Director241 Plant RoadUkiah, CA 95482462-1422 County-wide bus transportation issues and funding Duenas Orozco - Alternate Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
North Coast Opportunities (NCO) 4th Wednesday of month, 2 p.m. Alternating locations - Ukiah and Lakeport Ross Walker, Governing Board
ChairNorth Coast Opportunities413 North State StreetUkiah, CA 95482 Assist low income and disadvantaged people to become self reliant Bartolomei(appointed 12/19/18)
Tami Bartolomei, Community Services Administrator; 467-5765 [email protected]
North Coast Rail Authority (NCRA) 2nd Wednesday of month, 10:30 a.m. Various Locations - announced 419 Talmage Road, Suite M Ukiah, CA 95482 463-3280 Provides a unified and revitalized rail infrastructure meeting the freight and passenger needs of the region Shannon Riley, Deputy City Manager Shannon Riley, Deputy City Manager; 467-5793 [email protected] Russian River Watershed Association (RRWA)
4th Thursday of month, 9:00 a.m. (only 5 times a year)
Windsor Town Hall
Russian River Watershed Association Attn: Daria Isupov425 South Main St., Sebastopol, CA 95472508-3670 Consider issues related to Russian river - plans projects and funding requests RodinBrown- Alternate
Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected] Ukiah Valley Basin Groundwater Sustainability Agency (GSA) 2nd Thursday of month, 1:30 p.m.

Board of Supervisors Chambers;
501 Low Gap RoadUkiah, CA
County Executive OfficeNicole French501 Low Gap Rd., Rm. 1010Ukiah, CA 95482463-4441 GSA serves as the Groundwater Sustainability Agency in the Ukiah Valley basin CraneDuenas- Alternate
Sean White, Director of Water Resources; 463-5712 [email protected]

COUNTY/REGIONAL
One + Staff Alternate MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Economic Development & Financing Corporation (EDFC)
2nd Thursday of month, 2:00 p.m.

Primarily 631 S. Orchard Street (location varies)
Executive Director631 South Orchard AvenueUkiah, CA 95482467-5953 Multi-agency co-op for economic development and business loan program Riley(appointed 12/19/18)
Shannon Riley, Deputy City Manager; 467-5793 [email protected] Sun House Guild ex officio 2nd Tuesday of month, 4:30 p.m. Sun House 431 S. Main St. Ukiah, CA 431 S. Main Street Ukiah, CA 95482 467-2836 Support and expand Grace Hudson Museum Orozco Neil Davis- Alternate David Burton, Museum Director; 467-2836 [email protected] Continued -

COUNTY/REGIONAL
One + Staff Alternate

MTG DATE/TIME MEETING LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Mendocino Youth Project JPA Board of Directors
3rd Wednesday of month, 7:45 a.m.
776 S. State Street Conference Room
Mendocino Co. Youth Project776 S. State Street, Ste. 107Ukiah, CA 95482 707-463-4915 Targets all youth with a focus on drug and alcohol prevention, healthy alternatives and empowering youth to make healthy choices Cedric Crook, Patrol Lieutenant
Cedric Crook, Patrol Lieutenant Nob; 463-6771; [email protected] Northern California Power Agency (NCPA) - Commission
4th Thursday of month, 9:00 a.m. (see NCPA calendar)
Roseville, CAand other locations
651 Commerce Drive Roseville, CA 95678916-781-4202
Pool of State and local power utilities developing and operating power generation, providing scheduling and related energy services and providing regulatory and legislative support.

Crane - Commissioner Grandi Sauers - Alternate
and Commissioner in absence of Commissioner Crane
Mel Grandi Cindi Sauers - Electric Utility
Director; 463-6295 463-6286 mgrandi
[email protected]
Northern California Power Agency (NCPA) – Lodi Energy Center (LEC) Appointment 2nd Monday of month, 10:00 AM Lodi, CA and other locations 651 Commerce DriveRoseville, CA 95678916-781-4299
Committee oversees the operation, maintenance and expenditures of the LEC 300 MW generating project.

Sauers – Project Participate Appointee
Cindy Sauers, Electric Utility Director, 463‐6286, [email protected] 1 1/13/2022
ATTACHMENT 1

2022 CITY COUNCIL SPECIAL ASSIGNMENTS
LOCAL/COUNTY/REGIONAL/LIASONS OnGoing One or Two Council and/or Staff

MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT League of California Cities Redwood Empire Legislative Committee Prior to Division Meetings, meets 3x in person and then via conference call Various locations that are announced
Redwood Empire League President; Public Affairs Program Manager (916) 658-8243 Elected city officials and professional city staff attend division meetings throughout the year to share what they are doing and advocate for their interests in Sacramento Rodin Orozco-Alternate
Sage Sangiacomo, City Manager; 463-6221 [email protected] City Selection Committee
Called as required by the Clerk of the Board
BOS Conference Room 501 Low Gap Rd. Rm. 1090 Ukiah, CA
C/O: BOS501 Low Gap Rd., Rm 1090 Ukiah, CA 95482463-4441 Makes appointments to LAFCO and Airport Land Use Commission Mayor Kristine Lawler, City Clerk; 463-6217 [email protected] Investment Oversight Committee Varies
Civic Center 300 Seminary Ave. Ukiah, CA 95482
Civic Center300 Seminary Ave.Ukiah, CA 95482
Reviews City investments, policies, and strategies
CraneOrozco, Alternate
Alan Carter, Treasurer
Dan Buffalo, Director of Finance; 463-6220 [email protected] Library Advisory Board
3rd Wednesdays of alternate months; 1:00 p.m.

Various Mendocino County Libraries
Ukiah County Library463-4491 Review library policy and activities Supervisor Mulheren Kristine Lawler, City Clerk; 463-6217; [email protected] Ukiah Players Theater Board of Directors
3rd Tuesday of month, 6:00 p.m
1041 Low Gap Rd Ukiah, CA 95482 462-1210
1041 Low Gap RdUkiah, CA 95482462-1210
To oversee the activities, organization and purpose of the Ukiah Players Theater Greg Owen, Airport Manager(appointed 12/19/18)
Kristine Lawler, City Clerk; 463-6217 [email protected] Ukiah Unified School District (UUSD) Committee Quarterly 511 S. Orchard, Ste. D Ukiah, CA 95482 511 S. Orchard Ukiah, CA 95482 Information exchange with UUSD Board Chair, Mayor, Superintendent, and City Manager Mayor, City Manager and Police Chief Sage Sangiacomo, City Manager; 463-6221 [email protected] Russian River Flood Control District (RRFCD) Liaison
1st Monday of month, 5:30 p.m.
151 Laws Ave.,Suite D Ukiah, CA
151 Laws Ave., Ukiah, CA 95482; [email protected]; 462-5278 Proactively manage the water resources of the upper Russian River for the benefit of the people and environment of Mendocino County White/Orozco Sean White, Director of Water Resources; 463-5712 [email protected] Mendocino County Local Area Formation Commission (LAFCO) 1st Monday of month, 9:00 a.m. Board of Supervisors Chambers Executive Director200 S. School Street, Ste. 2 Ukiah, CA 95482463-4470 Required by legislation - planning spheres of influence, annexation, service areas, and special districts (positions not active)Crane Rodin
Craig Schlatter, Director of Community Development; 463-6219; [email protected] Mendocino County Airport Land Use Commission As needed
BOS Conference Room 501 Low Gap Rd., Rm. 1090, Ukiah, CA Mendocino County Executive Office 501 Low Gap Rd. Rm. 1010 Ukiah, CA 95482 To formulate a land use compatibility plan, provide for the orderly growth of the airport and the surrounding area, and safeguard the general welfare of the inhabitants within the vicinity Owen/Schlatter
Greg Owen, Airport Manager; 467-2855; [email protected] Craig Schlatter, Director of Community Development; 463-6219; [email protected] Mendocino County 1st District Liaison Monthly; TBD
Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center300 Seminary Ave.Ukiah, CA 95482
To coordinate activities and policy development with the City's 1st District Supervisor BrownCrane- Alternate
Sage Sangiacomo, City Manager; 463-6221; [email protected] Mendocino County 2nd District Liaison 1st Wednesdays of month, 8:00 a.m.

Civic Center Annex conference room #5 411 West Clay St. Ukiah, CA 95482 Civic Center300 Seminary Ave.Ukiah, CA 95482
To coordinate activities and policy development with the County's 2nd District Supervisor Brown Shannon Riley, Deputy City Manager; 467- 5793 [email protected] LOCAL/COUNTY/REGIONAL/LIASONS OnGoing One or Two Council and/or Staff

MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Fire Executive Committee 2nd Wednesdays of month, 3:45 p.m. Ukiah Valley Conference Center, 200 S. School Street Ukiah, CA Stephanie AbbaCivic Center300 Seminary Ave.Ukiah, CA 95482 [email protected] Per the recently adopted agreement between the City of Ukiah and the Ukiah Valley Fire Protection District Orozco/Brown
Doug Hutchison, Fire Chief; 463-6263; [email protected]

STANDING COMMITTEES MTG DATE/TIME LOCATION MAILING ADDRESS/CONTACT COMMITTEE FUNCTION ASSIGNED TO PRINCIPAL STAFF SUPPORT Equity and Diversity TBD Virtual Meeting Room (link to be created) Civic Center 300 Seminary Ave. Ukiah, CA 95482 Improve diversity and equity in the City’s workforce and municipal services Orozco/Duenas Traci Boyl, City Manager's Office Management Analyst; 467-5720 [email protected] 2 1/13/2022

COMMITTEE ASSIGNED TO PRINCIPAL STAFF SUPPORT
Electric Grid Operational Improvements Crane/Orozco Mel Grandi Cindy Sauers, Electric Utility Director; 463-629586 mgrandi [email protected]
Trench Cut Policy Development Crane/Brown Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
Budget Development Best Practices and
Financial Policy For FY 21/22 Budget Crane/Brown
Dan Buffalo, Director of Finance;
463-6220 [email protected]
Sheri Mannion, Human Resource Director/Risk
Manager; 463-6272, [email protected]
Budget Development Best Practices and
Financial Policy For FY 22/23 Budget Crane/Brown
Dan Buffalo, Director of Finance;
463-6220 [email protected]
Sheri Mannion, Human Resource Director/Risk
Manager; 463-6272, [email protected]
Advance Planning & Policy for Sphere of
Influence (SOI), Municipal Service Review (MSR),
Annexation, Tax Sharing, Detachment, and Out
of Area Service Agreements
Crane/Rodin
Sage Sangiacomo, City Manager
463-6221 [email protected]
Shannon Riley, Deputy City Manager
467-5793 [email protected]
Craig Schlatter, Community Development Director
463-6219 [email protected]
Sean White, Director of Water Resources;
463-5712 [email protected]
Tim Eriksen, Public Works Director/City Engineer;
463-6280 [email protected]
Mel Grandi Cindy Sauers, Electric Utility Director;
463-629586 mgrandi [email protected]
Dan Buffalo, Director of Finance; 463-6220
[email protected]
2021 Electric Rate Study Crane/Duenas Mel Grandi Cindy Sauers, Electric Utility Director; 463‐629586 mgrandi [email protected]
Housing Element and Implementation Review Rodin/Orozco Craig Schlatter, Community Development Director 463-6219 [email protected]
Planning Commissioner Appointment Process Crane/Rodin
Craig Schlatter, Community Development Director
463‐6219 [email protected]
Darcy Vaughn, Assistant City Attorney
462‐6846 [email protected]
UVSD/ City Relations
Ad hoc committee to address specific issues with the
Ukiah Valley Sanitation District, including discussion of overall sewer system service delivery policies, operating policy revisions, potential revisions to the current
Operating Agreement, and cost sharing
Crane/Brown
Dan Buffalo, Director of Finance;
463‐6220 [email protected]
Sean White, Water Resources Director
463‐5712 [email protected]
Upper Russian River Water Agency/City
Relations Crane/Brown Sean White, Director of Water Resources; 463‐5712 [email protected]
Orr Street Bridge Corridor Rodin/Duenas Tim Eriksen, Public Works Director/City Engineer; 463-6280 [email protected]
Complete Streets Rodin/Crane
Tim Eriksen, Public Works Director/City Engineer;
463-6280 [email protected]
Shannon Riley, Deputy City Manager
467-5793 [email protected]
Neil Davis, Community Services Director
467-5764 [email protected]
2022 AD HOC COMMITTEES
3 1/14/2022