Agenda packet, regular meeting — Union City City Council, April 11, 2023 (part 2 of 4)

IN WITNESS WHEREOF, the City and the Consultant have executed this Amendment effective as of the date hereinabove written.

THE CITY OF UNION CITY PGA DESIGN INC.

By By
Joan Malloy Christopher W. Kent
City Manager Principal
Attest:
___________________________
Anna M. Brown
City Clerk
Approved as to Form:
____________________________
Kristopher J. Kokotaylo
City Attorney
City Council/RSA Agenda 240 Tuesday, April 11, 2023
Second Amendment to the Consulting Services Agreement
between City of Union City and PGA Design Inc.

Page 3 of 7 ends

EXHIBIT A

SCOPE OF SERVICES

ADDITIONAL SERVICES
For Union City Boulevard Bike Lane Project
To prepare final landscape plans and specifications
This additional scope of services is to prepare final landscape plans and specification for Union City Boulevard Bike Lane Project.

PROJECT BACKGROUND
PGA Design Inc. worked with the City of Union City to prepare schematic design plan for Union City Boulevard from Alvarado Boulevard south to Fremont. A meeting with the City and PGA Design Inc. was held on March 13th, where it was discussed that $500,000 was available for the design and construction of the landscape design. It was determined at that time to only advance specific areas of the boulevard planting that would fit that budget and have the most visual impact. The selected areas are shown in Attachment A.

This proposal is for advancing the planting shown in Attachment A to complete biddable PS&E’s in the method described below.

UNDERSTANDING AND COORDINATION
The CAD background files received from the City show clear curb and street related information but have vague and incomplete boundaries for property lines. PGA Design Inc. will collect missing information with site visits.

PGA Design Inc. will need to coordinate drawings files and may need to have elements of the KimleyHorn plans adjusted. For example: it is important to retain existing pressurized water lines for irrigation.

In contrast the Kimley-Horn plans call for capping all utilities cut during construction. It’s best practice and would save significant expense if the pressurized water lines were rerouted, not capped.

The tree survey produced by SBCA is an annotated aerial map and spreadsheet; the trees are not physically located in space, nor located on any type of CAD plan. PGA Design Inc. will need to ground truth the exact location of each tree within the select areas shown on Attachment A.

SUMMARY OF WORK
Planting, irrigation, and Tree Protection plans, specifications, and estimates for the select areas of Union City Boulevard.

Task 1.0 Project Management and Project Coordination
Task 2.0 Draft Plans, Specifications, and Cost Estimates(PS&E) City Council/RSA Agenda 241 Tuesday, April 11, 2023
Second Amendment to the Consulting Services Agreement
between City of Union City and PGA Design Inc.

Page 4 of 7 ends

Task 3.0 Final Plans, Specifications, and Cost Estimates (PS&E) The duration of this design effort is assumed to be from March 2023 to May 10th, 2023.

DETAILED SCOPE OF WORK
Task 1.0 Project Management and Project Coordination
Task 1.1 Project Management, Meetings, and Coordination o Manage contract with City.
o Prepare monthly invoices and progress reports. It is assumed the duration of this project will be less than 6 weeks to deliver final PS&E to the City by May 10. o Follow a quality control plan for each deliverable.
o A schedule of deliverables is as follows:
o 95% PS&E delivered to City on April 26th for review and comment. o City review comments to PGA Design Inc. on May 4
th
.
o 100% PS&E delivered to City on May 10th for final approval. o Bid package delivered May 16th.

Task 2.0 Gather Field Information, Site Visits, Review Existing Documents Task 2.1 Review Tree Locations
o Review location of existing trees and make determinations of whether they should be retained or removed in the new planting plan.
o Prepare specifications and details to protect existing trees.

Task 2.2 Existing Document Review/ Utility Coordination o Review utility information provided by City and on survey for both in ground and overhead obstructions.
o Obtain and review Boulevard Bike Land Project documents. o Review geotechnical report.
o Review location of stormwater planters to avoid conflict. o If need be, coordinate with the City for any adjustments required to the Bike Land Improvements plans such as irrigation water line interference or need for irrigation crossovers to be placed in ground.

Task 3.0 Plans, Specifications, and Estimates (95%)
Task 3.1 95% Plans and Specifications
o Prepare 95% landscape plans and specifications following the City’s design standards as follows:
 Sheet Index and General Notes
City Council/RSA Agenda 242 Tuesday, April 11, 2023
Second Amendment to the Consulting Services Agreement
between City of Union City and PGA Design Inc.

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 Abbreviations and Legend
 Key Map
 Planting Plan
 Irrigation plans
 Tree Protection Plans
Task 3.2 95% Cost Estimate
o Prepare a 95% construction cost estimate based on the landscape design. Work in estimate will include erosion control, soil preparation, planting, mulching, irrigation, tree protection, and maintenance.

Task 4.0 Plans, Specifications, and Cost Estimates (100% and Bid Ready) Task 4.1 100% and Bid Ready Plans and Specifications
o Prepare 100% and bid ready landscape plans and specifications.

Task 4.2 100% Cost Estimate
o Prepare a 100% cost estimate based on the landscape design.

Task 5.0 Deliverables:

Sheet Series Title
Number of
Sheets
Cover, Legend, Index, Key Map 2
Tree Removal and Protection Plans 4
Planting Plans 4
Irrigation Plans 4
Plant and Irrigation Quantities Sheets 3
Detail Sheets 3
Total 20
Task 5.0 Deliverables:
 95%, 100%, and Bid Ready Construction Plans (one electronic copy in PDF form per submittal)  Construction Specifications (90%, 100%, and Bid Ready) (one electronic copy in PDF format submittal)  Construction Estimates (90%, 100%, and Bid Ready) (one electronic copy in PDF format per submittal) City Council/RSA Agenda 243 Tuesday, April 11, 2023
Second Amendment to the Consulting Services Agreement
between City of Union City and PGA Design Inc.

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ATTACHMENT A: PLANTING AREAS
City Council/RSA Agenda 244 Tuesday, April 11, 2023
Second Amendment to the Consulting Services Agreement
between City of Union City and PGA Design Inc.

Page 7 of 7 ends

EXHIBIT B

COMPENSATION SCHEDULE
Design Fees
Services described above will be billed on a time and material basis not to exceed as follows:

Task 1.0 Project Management and Project Coordination
Task 2.0 Gather Field Information, Site Visits
Task 3.0 Plans, Specifications, and Estimates (95%)
Task 4.0 Plans, Specifications, and Cost Estimates (100% and Bid Ready) $ 4,300
$ 7,200
$41,000
$15,700
Total Design Fee for Basic Services $68,200
City Council/RSA Agenda 245 Tuesday, April 11, 2023
RESOLUTION NO. xxxx-22

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY

AUTHORIZING THE CITY MANAGER TO EXECUTE THE SECOND

AMENDMENT TO THE CONSULTING SERVICES AGREEMENT WITH PGA DESIGN INC., IN THE AMOUNT OF $68,200, FOR PREPARATION OF THE

LANDSCAPE PLANS TO BE INCLUDED IN THE UNION CITY BOULEVARD BIKE LANES PROJECT, CITY PROJECT NO. 17-29, FOR A TOTAL CONTRACT AMOUNT OF $141,658
WHEREAS, on April 27, 2017, the City of Union City was awarded $7,800,000 (requiring $1,000,000 of local match using City’s State Gas Tax funds for a total project budget of $8,800,000) by Alameda County Transportation Commission (ACTC) through the Project Funding Agreement (PFA) for “Union City Boulevard Class II Bikes Lanes Project;” and
WHEREAS, the project will complete about a two (2) mile gap along Union City Boulevard by constructing new, continuous, and buffered bike lanes between the existing Class II bike lanes from a point 600 feet south of Alvarado Boulevard to the existing Class II bikes lanes at the Alameda Creek Channel bridge, with direct connection to existing bike lanes on Ardenwood Boulevard in Fremont. The project will include “Complete Street” improvements along Union City Boulevard at the intersections of Regents Boulevard, Dyer Street and Rocklin Drive, including a new multi-purpose trail adjacent to Delaine Eastin Elementary School providing direct access for students who bike or walk to school and a right-turning lane into the school; and WHEREAS, on April 23, 2019, the City Council adopted Resolution No. 5471- 19, approving a list of projects for FY 2019-2020, in the amount of approximately $1.1 million, funded by SB-1 – The Road Repair and Accountability Act of 2017 (Fund 2515), which included pavement rehabilitation in various locations including Union City Boulevard; and
WHEREAS, on July 23, 2019, the City Council adopted Resolution No. 5510-19 approving a Consulting Services Agreement, C5363, with Kimley-Horn and Associates, Inc. to complete the Final Plans, Specifications and Estimate, in the amount of $537,900; and
WHEREAS, on October 21, 2019, Kimley-Horn and Associates, Inc. presented the project to Union City’s Bicycle and Pedestrian Advisory Commission (BPAC), who provided valuable comments related to improving bicycle and pedestrian travel through the intersection of Regents Boulevard, Dyer Street and Rocklin Drive, upgrading ADA wheelchair ramps, enhancing pedestrian crosswalks, evaluating existing street lighting and reconstructing intersection corners to slow down turning cars resulting in various project design refinements; and
City Council/RSA Agenda 246 Tuesday, April 11, 2023
Resolution No.

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WHEREAS, on May 26, 2020, the City Council adopted Resolution No. 5604-20 approving the First Amendment to the Consulting Services Agreement, C5439, with Kimley-Horn and Associates, Inc., in the amount of $287,000, for design refinement revisions, bringing the total contract amount to $824,900, to complete the Final Plans, Specifications and Estimate (PS&E); and
WHEREAS, on June 23, 2020, the City Council adopted Resolution No. 5613-20 to amend the list of projects for FY 2020-2021, in the amount of approximately $1.3 million, funded by SB-1 – The Road Repair and Accountability Act of 2017 (Fund 2515), which included pavement rehabilitation and improvements in various locations including Union City Boulevard Bike Lanes Project, City Project No. 17-29; and WHEREAS, on June 8, 2021, the City Council adopted a Resolution No. 5768- 21 to amend the list of projects for FY 2021-2022, in the amount of approximately $1.4 million, funded by SB-1 – The Road Repair and Accountability Act of 2017 (Fund 2515), which included pavement rehabilitation and improvements in various locations including Union City Boulevard Bike Lanes Project, City Project No. 17-29; and

WHEREAS, on June 14, 2022, the City Council adopted a Resolution No. 5951- 22 to amend the list of projects for FY 2022-23, in the amount of approximately $1.6 million, funded by SB-1 – The Road Repair and Accountability Act of 2017 (Fund 2515), which included pavement rehabilitation and improvements in various locations including Union City Boulevard Bike Lanes Project, City Project No. 17-29; and WHEREAS, the construction cost for the combined Union City Boulevard Bike Lanes and Union City Boulevard Pavement Rehabilitation projects is estimated around $15.0 million; and
WHEREAS, on September 21, 2021, the City Manager enter into a Consulting Services Agreement, C5794, with PGA Design Inc., in the amount of $45,000, for Landscape Architectural Design Services for the Union City Boulevard Bike Lanes Project, City Project No. 17-29, for development of landscape concepts that will be incorporated in the Final Design Plans prepared by Kimley-Horn and Associates; and WHEREAS, on October 12, 2021, the City Council adopted Resolution No. 5835-21 approving the Second Amendment to the Consulting Services Agreement, C5439b, with Kimley-Horn and Associates, Inc., in the amount of $348,000, for adding traffic control measures at intersection crossings, evaluating additional intersection crossings, improving street lighting illumination and extending the buffer bike lanes to Smith Street; and design refinement revisions to complete the Final PS&E, bringing the total contract amount to $1,172,900; and
WHEREAS, on January 25, 2022, the City Council adopted Resolution No. 5883-22 approving the Third Amendment to the Consulting Services Agreement with Kimley-Horn and Associates, Inc., C5439c, in the amount of $75,000, for roadway drainage design consisting of review of As-Builts of the existing drainage facilities, the City Council/RSA Agenda 247 Tuesday, April 11, 2023
Resolution No.

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preparation of a Preliminary Drainage Analysis Report, coordination with Alameda County Flood Control and Water Conservation District (ACFC & WCD), the preparation of a Final Drainage Memo with recommendations of proposed roadway drainage improvements, and the revision to the Final Plans and Specifications for reducing flooding along Union City Boulevard within the proposed bike lanes; and WHEREAS, on July 1, 2022, the City Manager enter into a First Amendment of Consulting Services Agreement, C5794b, with PGA Design Inc., in the amount of $28,458, for preparation of the Arborist Report, totaling $73,458; and WHEREAS, on July 26, 2022, the City Council of Union City adopted Resolution No. 5980-22, authorizing the City Manager to execute the Sea Salt Pipeline and Bike Lanes Cost Sharing Agreement between the City of Union City and Cargill, Incorporated, (Cost Sharing Agreement) for the Union City Boulevard Bike Lanes Project, City Project No. 17-29, and increasing the revenue projections in the Gas Tax Fund by $405,000; and
WHEREAS, Page 12 of the Cost Sharing Agreement, under 10.e, Cost Sharing, Asphalt Cover Overlay and Striping Costs, Cargill agreed to pay the City a fee of $620,000 due to their cost savings of not having to undertake a separate Pipeline Project.

The City can expend these funds for project enhancements such as landscaping improvements at key intersections along Union City Boulevard; and WHEREAS, these funds will allow for landscape improvements along Union City Boulevard at the City’s southern gateway at Lowry Drive intersection, landscape enhancements at the Dyer Street intersection, tree replacement between Jean Drive and Dyer Street and landscape enhancements at the Alvarado Boulevard intersection; and WHEREAS, on September 27, 2022, the City Council of Union City adopted Resolution No. 6008-22, approving the Fourth Amendment to the Consulting Services Agreement with Kimley-Horn and Associates, Inc., in the amount of $308,455, for a total contract amount of $1,556,355, which included coordinating meetings with the Pipeline project team and refining the Project Plans, Specifications and Estimate to integrate the pipeline design, revising the Construction Details, Utility Plans, Stage Construction/Traffic Handling Plans and Summary of Quantity Plans. The amendment also includes other design refinements at Dyer Street/Union City Blvd. intersection, fiber optics for traffic signal systems, water quality treatment areas, additional trail signage and tree removal plans; and
WHEREAS, the Second Amendment to the Consulting Services Agreement with PGA Design Inc., in the requested amount of $68,200, if approved, will bring the total contract amount to $141,658, and will allow the firm of PGA Design Inc. to prepare Landscape Plans to be included in the Final Design Plans and Specification prepared by Kimley-Horn for Union City Boulevard Bike Lanes Project, City Project No. 17-29; and City Council/RSA Agenda 248 Tuesday, April 11, 2023
Resolution No.

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WHEREAS, the Second Amendment to the Consulting Services Agreement with PGA Design Inc., in the amount of $68,200, will be funded with Measure B ACTIA Streets and Roads funds (Account Number 2542-3199-91729-54110) which is budgeted in the approved Five-Year Capital Improvement Plan (CIP) for Fiscal Year 2021-2022 to Fiscal Year 2025-2026.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby authorizes the City Manager to execute the Second Amendment to the Consulting Services Agreement with PGA Design Inc., of Oakland, CA, which increases the current contract by $68,200, bringing the total contract amount to $141,658, for preparation of Landscape Plans to be included in the Final PS&E of the Union City Boulevard Bike Lanes Project, City Project No. 17-29; and PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 11th day of April 2023, by the following vote:

City Council/RSA Agenda 249 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: MARILOU AYUPAN, PUBLIC WORKS DIRECTOR
SUBJECT: ADOPT A RESOLUTION VACATING APPROXIMATELY 335 SQUARE

FEET OF UNNECESSARY PUBLIC RIGHT-OF-WAY LOCATED
ADJACENT TO 379 APPIAN WAY AND AUTHORIZING ITS SALE TO
NAJIB MAGEE FOR $6,700
Staff recommends that the City Council adopt a resolution vacating approximately 335 square feet of unnecessary public right-of-way located adjacent to 379 Appian Way and authorize its sale to Najib Magee for $6,700.

STRATEGIC PLAN ALIGNMENT
This agenda item is in alignment with the following:

Goal C, Strategy 5: Promote housing development for all income levels in the community by updating the zoning ordinance to include objective standards in order to streamline development and facilitating the development of affordable housing.

BACKGROUND
On March 17, 2022, the Planning Commission adopted Resolution No. 04-22, which approved the construction of an approximately 2,640 square-foot, two-story residence on a vacant 5,493 square foot lot located at 379 Appian Way (APN 087-0038-019) in the Seven Hills neighborhood.

The Planning Commission was made aware that the applicant, Najib Magee (the “Adjacent Landowner”), requested to acquire 335 square feet of City-owned right-of-way located immediately north of 379 Appian Way, as shown in Attachment 2 and more particularly described in Attachment 1 (the “Property”). The Planning Commission approved this project on March 17, 2022, ASD-21-017/UP-21-004, recognizing that the final determination of the vacation of land would require City Councilapproval.

City Council/RSA Agenda 250 Tuesday, April 11, 2023
The new house will be located on a vacant lot of a residential tract (Lot No. 104, Tract Map 2414), which was developed in the 1960s. At that time, the Seven Hills neighborhood was under the jurisdiction of Alameda County and was not yet incorporated into the City.

The Tract Map shows that the segment of Appian Way fronting the property is typical of such ‘courts’ or alleys in the development and is only 23 feet wide and does not meet current City standards. There is no onstreet, parallel parking in the courts because the streets are too narrow. An interesting feature of these courts is that publicly owned-parking areas are provided in a perpendicular manner immediately adjacent to each lot that mostly benefit the residences that they are next to. These parking areas are included in the public right-of-way even though they do not serve any public purpose. Staff has noticed that going back about four decades, some of these parking areas were vacated for the benefit of the neighboring property owner. These parking areas do not align with any current City standard.

The Adjacent Landowner would like to acquire the Property to serve as off-street parking, adjacent to the driveway of the proposed garage. Plats and legal descriptions of the property to be vacated have been prepared by the Adjacent Landowner.

Staff has determined that there is no benefit to the City in retaining the Property since it serves no public use or purpose. Additionally, selling the Property to the Adjacent Landowner will relieve the City from any related liability or maintenance obligations. Staff and the City Attorney will prepare required legal documents at the Adjacent Landowner’s expense to enable the vacation, sale and transfer of the 335 square-foot Property.

DISCUSSION
As summarized in the Background discussion, the owner of 379 Appian Way is seeking to acquire fee title to approximately 335 square feet of public right-of-way adjacent to their property, as shown in Attachment 2 and more particularly described in Attachment 1.

Pursuant to Streets and Highway Code section 8334, the City Council may summarily vacate the Property since it is excess right-of-way of a street not required for street or highway purposes. If adopted, the resolution will be recorded in the Alameda County Recorder’s Office, and the vacation will be complete, and the public right-of-way abandoned on the date of such recording.

The City previously obtained an appraisal from a qualified appraiser for property located in the general vicinity of the Property which estimated the maximum value of that property at $15 per square foot. Due to inflation over the last several years, the City staff have determined that the approximate fair market value of the Property is $20 per square foot, for a total purchase price of $6,700.

The proposed resolution will also authorize the City Manager to negotiate and execute a purchase and sale agreement, in a form approved by the City Attorney, to sell the Property to the Adjacent Landowners for an amount of $6,700. In addition, the Adjacent Landowners will also pay all associated fees, such as those for preparation of legal documents.

Finally, the proposed resolution will declare the Property as exempt surplus land for purposes of the Surplus Land Act, pursuant to Government Code section 54221(f)(1)(E).

ENVIRONMENTAL IMPACT
Approval of the Resolution is exempt from further environmental review under the general rule in California Environmental Quality Act (CEQA) Guidelines Section 15061(b)(3) that CEQA only applies to projects that have the potential for causing a significant effect on the environment. The adoption of the proposed Resolution is exempt from CEQA because the vacation and disposition of the right-of-way does not, in itself, allow the construction of any building or structure or authorize any activity. This Resolution, therefore, has no potential for resulting in significant physicalchange in the environment, directly or ultimately.

FISCAL IMPACT
City Council/RSA Agenda 251 Tuesday, April 11, 2023
The sale of the Property will result in revenue of approximately $6,700 for the City, which will be deposited into the General Fund (Account Number 1110-00000-49505 – Gain/Loss on the Sale of Real Estate).

RECOMMENDATION
Staff recommends that the City Council adopt a resolution vacating approximately 335 square feet of unnecessary public right-of-way located adjacent to 379 Appian Way and authorizing its sale to Najib Magee for $6,700.

Prepared by:

Farooq Azim, City Engineer
Submitted by:

Marilou Ayupan, Public Works Director
ATTACHMENTS:

Description Type
Attachment 1 - Plat and Legal Description Attachment
Attachment 2 - Site Plan Attachment
Resolution Resolution
Exhibit A Exhibit
Exhibit B Exhibit
Exhibit C Exhibit
Exhibit D Exhibit
City Council/RSA Agenda 252 Tuesday, April 11, 2023
City Council/RSA Agenda 253 Tuesday, April 11, 2023
City Council/RSA Agenda 254 Tuesday, April 11, 2023
City Council/RSA Agenda 255 Tuesday, April 11, 2023
City Council/RSA Agenda 256 Tuesday, April 11, 2023
Attachment 2 – Site Plan – Public Right-of-Way to be Vacated (for the benefit of 379 Appian Way, Union City, CA)
City Council/RSA Agenda 257 Tuesday, April 11, 2023
RESOLUTION NO.

RESOLUTION VACATING APPROXIMATELY 335 SQUARE FEET OF
UNNECESSARY PUBLIC RIGHT-OF-WAY LOCATED ADJACENT TO 379

APPIAN WAY AND AUTHORIZING ITS SALE
TO NAJIB MAGEE FOR $6,700
WHEREAS, Najib Magee (the “Adjacent Landowner”) and the owner of 379 Appian Way in Union City, CA, is seeking to acquire fee title to 335 square feet of paved Right-of-Way adjacent to his property, as further described and depicted in Exhibits A, B, C, and D attached hereto and incorporated herein (the “Property”); and WHEREAS, the City has determined that there is no benefit to the public in retaining the Property since it serves no public use or purpose. Additionally, selling the Property to the Adjacent Landowners will relieve the City from any related liability or maintenance obligations; and
WHEREAS, the City Council desires to summarily vacate the Property pursuant to Streets and Highways Code Section 8334 since it is excess right-of-way of a street not required for street or highway purposes; and
WHEREAS, the City previously obtained an appraisal from a qualified appraiser for property located in the general vicinity of the Property which estimated the maximum value of that property at $15 per square foot; and
WHEREAS, the City has determined that the approximate fair market value of the Property is $20 per square foot; and
WHEREAS, the City Council desires to authorize the sale of the Property to the Adjacent Landowners for a total purchase price of $6,700, which will be deposited into the General Fund (Account Number 1110-00000-49505 – Gain/Loss on the Sale of Real Estate); and
WHEREAS, the Property is exempt surplus land pursuant to Government Code section 54221(f)(1)(E).

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Union City as follows:

Section 1. Findings and Determinations
The City Council hereby finds and determines that the above recitals are true and correct and have served as the basis, in part, for the findings and actions of the City set forth below.

Section 2. Not Required for Street or Highway Purposes.

City Council/RSA Agenda 258 Tuesday, April 11, 2023
Resolution No.

Page 2 ends

The Property described in Exhibits A, B, C, and D, attached hereto and incorporated herein, is excess right-of-way of a street or highway not required for street or highway purposes.

Section 3. Vacation of Property
Pursuant to Chapter 4 of Part 3 of Division 9 of the California Streets and Highways Code, the Property is hereby vacated and abandoned. The vacation of the Property shall be complete upon recordation of this Resolution.

Section 4. Exempt Surplus Land
The Property is exempt surplus land pursuant to Government Code section 54221(f)(1)(E) because the Property is former right-of-way being conveyed to an owner of an adjacent property.

Section 5. Sale of Property
The City Council approves the sale of the Property to Najib Magee for $6,700.

The City Manager is authorized to negotiate and execute a purchase and sale agreement, in a form approved by the City Attorney, to sell the Property and is authorized to take such other actions as are necessary to carry out the purpose and intent of this resolution.

Section 6. CEQA Findings
Approval of the resolution is exempt from further environmental review under the general rule in California Environmental Quality Act (CEQA) Guidelines section 15061(b)(3) that CEQA only applies to projects that have the potential for causing a significant effect on the environment. The adoption of the proposed Resolution is exempt from CEQA because the vacation and disposition of the Property does not, in itself, allow the construction of any building or structure or authorize any activity. This Resolution, therefore, has no potential for resulting in significant physical change in the environment, directly or ultimately.

Section 7. Certification
The City Clerk shall certify the adoption of this Resolution.

Section 8. Recordation of Resolution
The City Clerk is hereby directed to record a certified copy of this Resolution in the office of the Alameda County Recorder pursuant to Streets and Highways Code section 8325.

City Council/RSA Agenda 259 Tuesday, April 11, 2023
Resolution No.

Page 3 ends

IT IS HEREBY CERTIFIED that the foregoing resolution was duly introduced and adopted at a regular meeting of the Union City Council held on the 11th day of April 2023, by the following vote, to wit:

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 11th day of April 2023, by the following vote:

City Council/RSA Agenda 260 Tuesday, April 11, 2023
City Council/RSA Agenda 261 Tuesday, April 11, 2023
City Council/RSA Agenda 262 Tuesday, April 11, 2023
City Council/RSA Agenda 263 Tuesday, April 11, 2023
City Council/RSA Agenda 264 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JACKIE ACOSTA, FINANCE DIRECTOR
SUBJECT: ADOPT A RESOLUTION RECEIVING AND ACCEPTING THE AUDITED FINANCIAL STATEMENTS FOR THE FISCALYEAR ENDED JUNE 30,
2021
Staff recommends that the City Counciladopt the attached resolution to receive and accept the Audited Financial Statements for the FiscalYear Ended June 30, 2021.

STRATEGIC PLAN ALIGNMENT
This agenda item does not have direct alignment with the Strategic Plan.

BACKGROUND
Annually, the City of Union City is required to obtain an independent audit of the fiscalactivity of the City. The City’s independent auditor is Badawi & Associates and they have completed their audit of the City’s FY 2020- 2021 financialactivity and have assisted the Finance staff in preparing the financial statements.

DISCUSSION
On March 9, 2023, the Audit Committee of the City of Union City met with the City’s Auditors, Badawi & Associates, and staff to review the results of the financial audit for the Fiscal Year Ended June 30, 2021. The Audited Financial Statements are attached to this staff report and a copy of the Power Point presentation made by Badawi & Associates at the Audit Committee meeting is also attached.

The Audited Financial Report for the Fiscal Year Ended June 30, 2021 was completed late as a result of the lingering impacts of the September 2019 cyberattack and staff turnover. Finance staff are currently working on the FY 2021-2022 closing and preparing for the annual audit and it is our goal to finish the 2021-2022 financial statements by June/July 2023 so that we are in a position to close the 2022-2023 Fiscal Year timely and City Council/RSA Agenda 265 Tuesday, April 11, 2023
complete the audit and financial statements for that year by the end of Calendar Year 2023 and end the cycle of late financial reports caused initially by the cyberattack.

FISCAL IMPACT
There is no fiscal impact as a result of accepting the Audited Financial Statements for the Fiscal Year Ended June 30, 2021.

RECOMMENDATION
Staff recommends that the City Counciladopt the attached resolution to receive and accept the Audited Financial Statements for the FiscalYear Ended June 30, 2021.

Prepared by:

Jackie Acosta, Finance Director
Submitted by:

Jackie Acosta, Finance Director
ATTACHMENTS:

Description Type
Resolution Receiving and Accepting theAudited Financial Statements for the Fiscal Year Ended June 30, 2021
Resolution
Audited Financial Statements for the Fiscal Year Ended June 30, 2021 Exhibit PowerPoint Presentation to theAudit Subcommittee Attachment City Council/RSA Agenda 266 Tuesday, April 11, 2023
RESOLUTION NO. XXXX-23

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY

RECEIVING AND ACCEPTING THE AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2021
WHEREAS, the Audited Financial Statements for the fiscal year ended June 30, 2021 have been submitted to the City Council by City staff and the City’s Auditors, Badawi & Associates; and
WHEREAS, the Audited Financial Statements for the year ended June 30, 2021 were reviewed and discussed by the City’s Audit Committee on March 9, 2023.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby receives and accepts the Audited Financial Statements for the fiscal year ended June 30, 2021, attached hereto as Exhibit A.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 11th day of April 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
____________________________

CAROL DUTRA-VERNACI
Mayor
ATTESTED: APPROVED AS TO FORM:
_________________________ ____________________________
ANNA M. BROWN KRISTOPHER J. KOKOTAYLO
City Clerk City Attorney
City Council/RSA Agenda 267 Tuesday, April 11, 2023

CITY OF UNION CITY, CALIFORNIA

BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2021
Prepared by the
Finance Department of the City of Union City
City Council/RSA Agenda 268 Tuesday, April 11, 2023
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City Council/RSA Agenda 269 Tuesday, April 11, 2023
City of Union City
Table of Contents
Page
Financial Section
Independent Auditor’s Report ............................................................................................................................... 1 Basic Financial Statements:

Government-Wide Financial Statements:

Statement of Net Position ............................................................................................................................... 8 Statement of Activities ................................................................................................................................... 10 Fund Financial Statements:

Governmental Funds Financial Statements:

Balance Sheet ............................................................................................................................................... 16 Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position .......................................................................... 18 Statement of Revenues, Expenditures and Changes in Fund Balances .............................................. 20 Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities ............................................................................................................................ 22 Proprietary Fund Financial Statements:

Statement of Net Position .......................................................................................................................... 25 Statement of Revenues, Expenses and Changes in Net Position ......................................................... 26 Statement of Cash Flows ............................................................................................................................ 27 Fiduciary Fund Financial Statements:

Statement of Fiduciary Net Position ........................................................................................................ 30 Statement of Changes in Fiduciary Net Position.................................................................................... 31 Notes to Basic Financial Statements ................................................................................................................... 33 i
City Council/RSA Agenda 270 Tuesday, April 11, 2023
City of Union City
Table of Contents
Page
Financial Section, Continued
Required Supplementary Information:

Budgetary Basis of Accounting:

Budgetary Control and Budgetary Accounting ............................................................................................ 82 Budgetary Comparison Schedule, General Fund ......................................................................................... 83 Budgetary Comparison Schedule,
Low- and Moderate-Income Housing Special Revenue Fund ................................................................. 84 Schedule of Changes in the Net Pension Liability and Related Ratios ...................................................... 85 Schedule of City’s Proportionate Share of the Net Pension Liability ........................................................ 86 Schedule of Pension Contributions ................................................................................................................. 87 Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period ............................................................................................................................... 88 Schedule of OPEB Contributions .................................................................................................................... 89 Supplementary Information:

Non-Major Governmental Funds:

Combining Balance Sheet ................................................................................................................................. 96 Combined Statement of Revenues, Expenditures
and Changes in Fund Balances .................................................................................................................. 104 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure B/ACTIA Special Revenue Fund .............................................................................................. 112 Special Parks Special Revenue Fund ......................................................................................................... 113 State Gas Tax Special Revenue Fund ........................................................................................................ 114 Street Lights and Landscaping Special Revenue Fund ........................................................................... 115 Housing and Community Development Special Revenue Fund .......................................................... 116 HOME Special Revenue Fund .................................................................................................................... 117 DIPSA Development Special Revenue Fund ........................................................................................... 118 CFD Maintenance Districts Special Revenue Fund ................................................................................ 119 EMS Enhancement Special Revenue Fund ............................................................................................... 120 Traffic Signalization Special Revenue Fund ............................................................................................. 121 Supplemental Law Enforcement Special Revenue Fund ....................................................................... 122 Clean Water Program Special Revenue Fund .......................................................................................... 123 Recycling and Waste Management Special Revenue Fund ................................................................... 124 Used Oil Block Grant Special Revenue Fund ........................................................................................... 125 Housing In-Lieu Special Revenue Fund ................................................................................................... 126 Public Safety Parcel Tax Special Fund ...................................................................................................... 127 Union Landing PBID Special Revenue Fund ........................................................................................... 128 Alameda County Waste Import Mitigation Special Fund ...................................................................... 129 Solid Waste Management Special Revenue Fund ................................................................................... 130 Asset Seizure Fund ..................................................................................................................................... 131 Measure F Special Revenue Fund .............................................................................................................. 132 ii
City Council/RSA Agenda 271 Tuesday, April 11, 2023
City of Union City
Table of Contents
Page
Financial Section, Continued
Supplementary Information, Continued
Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual, Continued:

CUPA Enforcement Special Revenue Fund ............................................................................................ 133 Youth Violence Prevention & Intervention Fund .................................................................................... 134 Measure D Waste Reduction/Recycling Special Revenue Fund .......................................................... 135 Affordable Housing Special Revenue Fund ............................................................................................. 136 Public Art Special Revenue Fund .............................................................................................................. 137 Measure BB Fund ......................................................................................................................................... 138 Cable TV PEG Special Revenue Fund ....................................................................................................... 139 Rent Mediation/Eviction Protection Special Revenue Fund ................................................................. 140 Traffic Congestion Fund ............................................................................................................................ 141 SB 1 Maintenance & Rehab Fund .............................................................................................................. 142 Affordable Housing Impact Fee Fund ..................................................................................................... 143 Pension Stabilization Fund ......................................................................................................................... 144 Pension Obligation Bonds Debt Service Fund ......................................................................................... 144 Community Facilities District Debt Services Fund ................................................................................. 146 Internal Service Funds:

Combining Statement of Net Position .......................................................................................................... 149 Combining Statement of Revenues, Expenses and Changes in Net Position ......................................... 150 Combining Statement of Cash Flows ........................................................................................................... 151 General Fund:

Combining Balance Sheet ............................................................................................................................... 154 Combining Statement of Revenues, Expenditures and Changes in Fund Balances .............................. 156 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual General Fund ................................................................................................................................................... 158 Post-Employment Medical Benefits Special Revenue Fund ..................................................................... 159 Fire Equipment Acquisition Special Revenue Fund................................................................................... 160 Leisure Revolving Special Revenue Fund ................................................................................................... 161 Allied Waste Vehicle Special Fund ............................................................................................................... 162 Code Enforcement Special Revenue Fund ................................................................................................... 163 Corporation Yard and Fuel Facility Maintenance Special Revenue Fund .............................................. 164 iii
City Council/RSA Agenda 272 Tuesday, April 11, 2023
City of Union City
Table of Contents
Page
Statistical Section (Unaudited)
Net Position by Component ................................................................................................................................. 168 Changes in Net Position ........................................................................................................................................ 170 Fund Balances of Governmental Funds .............................................................................................................. 174 Changes in Fund Balances of Governmental Funds ......................................................................................... 176 Assessed Value and Estimated Actual Value of Taxable Property ................................................................ 180 Direct and Overlapping Property Tax Rates ...................................................................................................... 181 Principal Property Tax Payers ............................................................................................................................. 182 Principal Tax Levies and Collections .................................................................................................................. 183 Special Assessment Collections ........................................................................................................................... 184 Property Values and Construction ...................................................................................................................... 185 Ratios of Outstanding Debt by Type .................................................................................................................. 188 Ratios of General Bonded Debt Outstanding ................................................................................................... 189 Schedule of Direct and Overlapping Debt ......................................................................................................... 190 Legal Debt Margin Information ........................................................................................................................... 191 Pledged-Revenue Coverage ................................................................................................................................. 193 Bank Deposit Summary ........................................................................................................................................ 196 General Fund Expenditures by Function ........................................................................................................... 197 General Fund Revenues by Function .................................................................................................................. 198 Taxable Sales Transactions ................................................................................................................................... 199 Taxable Sales Transactions by Type of Business ............................................................................................... 200 Adopted and Final Budget for 2020-21 and 2021-22 Adopted Budget for Unrestricted General Fund ................................................................................................................................ 201 Summary of Revenues, Expenditures, and Changes in Fund Balance – General Fund .............................. 202 Pooled Investment Portfolio ................................................................................................................................. 203 Demographic and Economic Statistics ................................................................................................................ 204 Principal Employers .............................................................................................................................................. 205 Full-time and Part-time City Employees (Full-Time Equivalents FTE's) by Department ........................... 206 Operating Indicators by Function ....................................................................................................................... 208 Capital Asset Statistics .......................................................................................................................................... 209 Miscellaneous Statistics ......................................................................................................................................... 210 iv
City Council/RSA Agenda 273 Tuesday, April 11, 2023
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of City Council
of the City of Union City
Union City, California
Report on the Financial Statements
We have audited the accompanying financial statements of the governmental activities, the businesstype activities, each major fund, and the aggregate remaining fund information of the City of Union City, 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 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. 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 entity’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 entity’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.
1 City Council/RSA Agenda 274 Tuesday, April 11, 2023
Honorable Mayor and Members of City Council
of the City of Union City
Union City, California

Page 2 ends

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 for the year then ended in accordance with accounting principles generally accepted in the United States of America.

Other Matters
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison information for the general fund and major special revenue funds, pension related schedules and OPEB related schedules on pages 82-89 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.

Management has omitted the management’s discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing 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. Our opinion on the basic financial statements is not affected by this missing information.

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 combining and individual nonmajor fund financial statements, combining and individual general fund financial statements, budget comparison information for other governmental funds on pages 96-164 and statistical section, are presented for purposes of additional analysis and are not a required part of the basic financial statements.
2 City Council/RSA Agenda 275 Tuesday, April 11, 2023
Honorable Mayor and Members of City Council
of the City of Union City
Union City, California

Page 3 ends

The combining and individual nonmajor fund financial statements, combining and individual general fund financial statements, and budget comparison information for other governmental funds on pages 96-164 are the responsibility of management and were derived from and relate 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 combining and individual nonmajor fund financial statements, combining and individual general fund financial schedules, and budget comparison information for other governmental funds on pages 118-186 are fairly stated in all material respects in relation to the basic financial statements as a whole.

The statistical section has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we do not express an opinion or provide any assurance on it.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated February 28, 2023, on our consideration of the City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
February 28, 2023
3 City Council/RSA Agenda 276 Tuesday, April 11, 2023
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4 City Council/RSA Agenda 277 Tuesday, April 11, 2023

BASIC FINANCIAL STATEMENTS
5 City Council/RSA Agenda 278 Tuesday, April 11, 2023
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6 City Council/RSA Agenda 279 Tuesday, April 11, 2023

GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 City Council/RSA Agenda 280 Tuesday, April 11, 2023
City of Union City
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 96,301,647 $ 764,299 $ 97,065,946 Restricted cash and investments 20,542,671 20,542,671 - Receivables:

Tax 4,838,467 324,143 5,162,610
Accounts, net 940,424 2,750 943,174
Interest 4,007,225 4,007,225 -
Intergovernmental 4,815,485 1,525,499 6,340,984
Prepaid items and deposits 10,771 - 10,771
Internal balances 1,083,131 (1,083,131) -
Total current assets 132,539,821 1,533,560 134,073,381
Noncurrent assets:

Loans receivable 37,554,471 37,554,471 -
Land held for resales, net of allowance for decline in value 21,792,711 21,792,711 - Capital assets:

Non-depreciable 72,657,237 72,657,237 -
Depreciable, net 153,720,745 4,840,655 158,561,400
Total capital assets 226,377,982 4,840,655 231,218,637
Total noncurrent assets 285,725,164 4,840,655 290,565,819 TOTAL ASSETS 418,264,985 6,374,215 424,639,200

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to debt refunding 212,495 - 212,495 Deferred employer OPEB contributions 913,698 - 913,698
Deferred outflows related to OPEB 2,212,592 2,212,592 - Deferred employer pension contributions 9,932,605 - 9,932,605 Deferred outflows related to pension 10,501,633 10,501,633 - TOTAL DEFERRED OUTFLOWS OF RESOURCES 23,773,023 23,773,023 - (Continued)
Primary Government
See accompanying Notes to Basic Financial Statements.
8 City Council/RSA Agenda 281 Tuesday, April 11, 2023
City of Union City
Statement of Net Position
June 30, 2021
Governmental Business-Type
Activities Activities Total
Primary Government

LIABILITIES
Current liabilities:

Accounts payable 4,374,440 671,854 5,046,294
Accrued payroll 1,713,947 - 1,713,947
Interest payable 418,255 - 418,255
Deposits payable 5,111,088 - 5,111,088
Other accrued liabilities 1,373,663 1,356 1,375,019
Due to other agencies 613,883 266,403 880,286
Unearned revenue 7,376,799 582,481 7,959,280
Accrued general liabilities claims - due within one year 211,569 - 211,569 Accrued workers' compensation claims - due within one year 961,886 - 961,886 Compensated absences - due within one year 1,533,012 30,743 1,563,755 Long-term debt - due within one year 3,313,680 - 3,313,680 Total current liabilities 27,002,222 1,552,837 28,555,059 Noncurrent liabilities:

Net pension liabilities 94,059,359 - 94,059,359
Net OPEB liability 3,759,714 - 3,759,714
Accrued liability for capital projects 49,360,214 - 49,360,214 Accrued general liabilities claims - due in more than one year 1,112,516 - 1,112,516 Accrued workers' compensation claims - due in more than one year - 4,696,114 4,696,114 Compensated absences - due in more than one year 909,795 24,669 934,464 Long-term debt - due in more than one year 20,901,134 - 20,901,134 Total noncurrent liabilities 174,798,846 24,669 174,823,515 TOTAL LIABILITIES 1,577,506 201,801,068 203,378,574

DEFERRED INFLOWS OF RESOURCES
Deferred inflow related to pension 5,230,191 - 5,230,191 Deferred inflow related to OPEB 3,522,104 - 3,522,104
TOTAL DEFERRED INFLOWS OF RESOURCES - 8,752,295 8,752,295

NET POSITION
Net investment in capital assets 170,159,179 4,840,655 174,999,834 Restricted for:

Capital projects 34,075,634 - 34,075,634
Debt service 5,764,204 - 5,764,204
Community development 38,191,338 - 38,191,338
Specific projects and programs 22,018,266 - 22,018,266
Total restricted 100,049,442 - 100,049,442
Unrestricted (38,723,976) (43,946) (38,767,922)
TOTAL NET POSITION $ 231,484,645 $ 4,796,709 $ 236,281,354 (Concluded)
9 City Council/RSA Agenda 282 Tuesday, April 11, 2023
City of Union City
Statement of Activities
For the year ended June 30, 2021
Operating Capital
Charges for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Total Primary Government:

Governmental activities:

General government 17,917,068 $ 3,842,526 $ 1,423,107 $ 47,115 $ 5,312,748 $ Public safety 43,778,368 521,483 775,573 - 1,297,056
Housing and community development 922,986 192,109 563,721 - 755,830 Community and recreation services 5,092,216 619,522 527,195 - 1,146,717 Economic and community development 3,943,784 63,127 3,179,253 - 3,242,380 Public works 20,414,038 3,374,314 5,439,077 495,604 9,308,995 Interest on long-term debt (unallocated) 1,306,250 - - - - Total governmental activities 93,374,710 8,613,081 11,907,926 542,719 21,063,726 Business-type activities:

Transit 5,746,983 62,542 4,862,661 108,101 5,033,304
Paratransit 1,091,095 15,316 1,025,673 1,040,989 -
Total business-type activities 6,838,078 77,858 5,888,334 108,101 6,074,293 Total primary government $ 100,212,788 $ 8,690,939 $ 17,796,260 $ 650,820 $ 27,138,019 General Revenues:

Taxes:

Property taxes
Transient occupancy tax
Sales taxes
Franchise taxes
Business license tax
Real property transfer tax
Utility users tax
Total taxes
Investment earnings (loss)
Miscellaneous
Total general revenues
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
10 City Council/RSA Agenda 283 Tuesday, April 11, 2023
Governmental Business-Type
Activities Activities Total
$ - (12,604,320) $ (12,604,320) $
- (42,481,312) (42,481,312)
- (167,156) (167,156)
- (3,945,499) (3,945,499)
- (701,404) (701,404)
- (11,105,043) (11,105,043)
(1,306,250) - (1,306,250)
- (72,310,984) (72,310,984)
(713,679) - (713,679)
(50,106) - (50,106)
(763,785) - (763,785)
$ (763,785) (72,310,984) $ (73,074,769) $
- 36,486,057 36,486,057
- 1,072,250 1,072,250
- 17,101,500 17,101,500
- 5,476,399 5,476,399
- 1,739,458 1,739,458
- 363,270 363,270
1,026,166 1,026,166
- 63,265,100 62,238,934
1,263 3,279,013 3,280,276
- 303,794 303,794
1,263 66,847,907 65,823,004
(762,522) (5,463,077) (6,225,599)
236,947,722 5,559,231 242,506,953
$ 4,796,709 231,484,645 $ 236,281,354 $
and Changes in Net position
Net (Expense) Revenue
11 City Council/RSA Agenda 284 Tuesday, April 11, 2023
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12 City Council/RSA Agenda 285 Tuesday, April 11, 2023

FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
13 City Council/RSA Agenda 286 Tuesday, April 11, 2023
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14 City Council/RSA Agenda 287 Tuesday, April 11, 2023

GOVERNMENTAL FUND FINANCIAL STATEMENTS
General Fund
General Fund is the general operating fund of the City. This fund accounts for all financial resources and activities not required to be accounted for in other funds.

Low- and Moderate-Income Housing Special Revenue Fund
To account for housing assets that were transferred from the dissolved Redevelopment Agency's Low- and Moderate-Income Housing Fund which have been specifically defined by Assembly Bill 1484.

ARPA Special Revenue Fund
To account for distributions from the America Rescue Plan Act (ARPA) - Coronavirus State and Local Fiscal Recovery Funds.

Capital Improvement Fund
To account for major equipment acquisition or construction projects funded primarily by grants.

Public Improvement Fund
Established by City Council resolution, the funding source is the 2011 Tax Allocation Bond proceeds released by the bond trustee to the City. These funds will be used to continue the public improvements undertaken by the former Redevelopment Agency.
15 City Council/RSA Agenda 288 Tuesday, April 11, 2023
Balance Sheet
Governmental Funds
June 30, 2021
Low and Moderate
Income Housing
General Special Revenue ARPA Special
Fund Fund Revenue Fund
ASSETS
Cash and investments $ 2,103,590 33,506,079 $ 7,049,913 $ Restricted cash and investments ---
Receivables:

Taxes 4,333,808 - -
Accounts 625,959 - -
Interest 115,841 2,782,148 -
Intergovernmental 386,818 - -
Due from other funds 884,574 - -
Loans receivable 246,710 30,150,366 -
Prepaid items and condemnation deposits 10,771 - -
Property held for resale, net of allowance for
decline in value ---
Total assets $ 35,036,104 40,110,560 $ 7,049,913 $

LIABILITIES
Accounts payable $ - 2,698,703 $ - $
Accrued payroll 1,713,947 - -
Other accrued liabilities 94,584 - -
Due to other funds ---
Due to other agencies 71,291 - -
Deposit payable 5,111,088 - -
Unearned revenue 318,221 - 7,049,913
Total liabilities 10,007,834 - 7,049,913

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 180,664 2,848,944 -
Total deferred inflows of resources 2,848,944 180,664 - Fund Balances (Deficits):

Nonspendable - 257,481 -
Restricted 32,187,160 26,509 -
Committed - - -
Assigned 10,619,005 - -
Unassigned 19,019,067 - -
Total fund balance 29,922,062 32,187,160 -
Total liabilities, deferred inflows of resources
and fund balances $ 40,110,560 $ 35,036,104 $ 7,049,913 City of Union City
See accompanying Notes to Basic Financial Statements.
16 City Council/RSA Agenda 289 Tuesday, April 11, 2023
Public
Capital Improvement Non-Major Total
Improvement Capital Project Governmental Governmental
Fund Fund Funds Funds
$ 5,758,881 33,216 $ 35,239,432 $ 76,641,198 $
- - 19,699,373 19,699,373
- - 504,659 4,838,467
- - 206,760 832,719
- - 1,109,236 4,007,225
3,381,027 1,867 1,045,773 4,815,485
- 2,100,000 558,133 3,542,707
- 4,600,000 2,557,395 37,554,471
- - - 10,771
- 21,792,711 - 21,792,711
$ 34,253,459 3,414,243 $ 60,920,761 $ 173,735,127 $
$ 174,184 276,741 $ 1,024,880 $ 4,174,508 $
- - - 1,713,947
46,518 1,774 1,205,709 1,348,585
2,100,073 - 814,644 2,914,717
- - 542,592 613,883
- - - 5,111,088
- - 8,665 326,886
2,423,332 175,958 3,596,490 16,203,614
3,254,927 1,867 1,763,596 8,049,998
1,867 3,254,927 1,763,596 8,049,998
- - - 257,481
- 34,075,634 50,277,706 116,567,009
- - 5,292,756 5,292,756
- - 103,866 10,722,871
(2,264,016) - (113,653) 16,641,398
(2,264,016) 34,075,634 55,560,675 149,481,515
$ 3,414,243 $ 34,253,459 $ 60,920,761 $ 173,735,127
17 City Council/RSA Agenda 290 Tuesday, April 11, 2023
City of Union City
Reconciliation of the Governmental Funds Balance Sheet
to the Government-Wide Statement of Net Position
Total Fund Balances - Total Governmental Funds $ 149,481,515 Capital assets used in governmental activities were not current financial resources.

Therefore, they were not reported in the Governmental Funds Balance Sheet. Except for the internal service funds reported below, the capital assets were adjusted as follows:

GovernmentWide Statement of
Net Position
Internal Service
Funds
- Non-depreciable $ - 72,657,237 $ 72,657,237
- Depreciable, net 153,720,745 2,092,254 151,628,491
Total capital assets $ 2,092,254 226,377,982 $ 224,285,728 In the Government-wide Financial Statements, accounting losses on debt refunding are amortized over the life of the bonds. However this loss in not reported in governmental fund activity 212,495
In the Government-Wide Financial Statements, deferred employer contributions for pension and OPEB, certain differences between actuarial estimates and actual results, and other adjustments resulting from changes in assumptions and benefits are deferred in the current year.

Deferred outflow of resources - OPEB 3,126,290
Deferred inflow of resources - OPEB (3,522,104)
Deferred outflow of resources - pension 20,434,238
Deferred inflow of resources - pension 14,808,233 (5,230,191) Interest payable on long-term debt did not require current financial resources.

Therefore, interest payable was not reported as a liability in Governmental Funds Balance Sheet. (418,255)
Deferred inflows of resources recorded in the Fund Financial Statements resulting from activities in which revenues were earned but funds were not available are reclassified as revenues in the Government-Wide Financial Statements. 8,049,998 Internal Service Funds were used by management to charge the costs of certain activities, such as insurance, to individual funds. The assets and liabilities of the Internal Service Funds were included in governmental activities in the Government-Wide Statement of Net Position. 8,857,020
Long-term liabilities were not due and payable in the current period. Therefore, they were not reported in the Governmental Funds Balance Sheet.

GovernmentWide Statement of
Net Position
Internal Service
Funds
- Net pension liability $ - (94,059,359) $ (94,059,359) - Net OPEB liability - (3,759,714) (3,759,714)
- Compensated absences - due within one year (12,700) (1,533,012) (1,520,312) - Compensated absences - due in more than one year (909,795) (877,676) (32,119) - Accrued liabilities for capital projects (49,360,214) (49,360,214) - - Long-term debt - due within one year - (3,313,680) (3,313,680) - Long-term debt - due in more than one year - (20,901,134) (20,901,134) Total long-term liabilities $ (44,819) (173,836,908) $ (173,792,089) Net Position of Governmental Activities $ 231,484,645
June 30, 2021
Amounts reported for governmental activities in the Statement of Net Position were different because:

See accompanying Notes to Basic Financial Statements.
18 City Council/RSA Agenda 291 Tuesday, April 11, 2023
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19 City Council/RSA Agenda 292 Tuesday, April 11, 2023
City of Union City
Governmental Funds
For the year ended June 30, 2021
Low and Moderate
Income Housing
General Special Revenue ARPA
Fund Fund Special Revenue Fund
REVENUES:

Taxes and special assessments 50,309,792 $ - $ - $
Licenses, permits and fees 4,267,551 - -
Fines and forfeitures 174,326 - -
Intergovernmental 1,401,651 - -
Charges for services 4,514,943 - -
Investment income (158,677) 218,686 -
Other - 1,829,476 -
Total revenues 62,339,062 218,686 -
EXPENDITURES:

Current:

General government 10,435,119 - -
Public safety 34,661,220 - -
Housing and community development - 4,721 -
Community and recreation services 4,055,400 - -
Economic and community development 2,898,914 - -
Public works 5,155,871 - -
Capital outlay 163,815 - -
Debt service:

Principal repayment 632,988 - -
Interest and fiscal charges 184,818 - -
Total expenditures 58,188,145 4,721 -
REVENUES OVER (UNDER) EXPENDITURES 4,150,917 213,965 -
OTHER FINANCING SOURCES (USES):

Transfers in 1,250,000 - -
Transfers out (29,169) - -
Proceeds from sale of assets 663,445 - -
Total other financing sources (uses) 1,884,276 - -
Net change in fund balances 6,035,193 213,965 -
FUND BALANCES (DEFICITS):

Beginning of year, as restated 23,886,869 31,973,195 -
`
End of year $ 32,187,160 29,922,062 $ - $
Statement of Revenues, Expenditures and Changes in Fund Balances See accompanying Notes to Basic Financial Statements.
20 City Council/RSA Agenda 293 Tuesday, April 11, 2023
Public
Capital Improvement Non-Major Total
Improvement Capital Project Governmental Governmental
Fund Fund Funds Funds
$ - - $ 15,054,573 $ 65,364,365 $
- - - 4,267,551
- - 5,119 179,445
- 1,106,614 2,797,024 5,305,289
- - 520,321 5,035,264
152,470 - 3,135,879 3,348,358
- - 2,748,069 4,577,545
152,470 1,106,614 24,260,985 88,077,817
- - 789,276 11,224,395
- - 4,928,590 39,589,810
- - 884,496 889,217
- - 828,371 4,883,771
- 233,019 662,487 3,794,420
8,073,933 639,994 7,375,068 21,244,866
- - 157,964 321,779
- - 2,505,008 3,137,996
- - 888,731 1,073,549
8,073,933 873,013 19,019,991 86,159,803
(7,921,463) 233,601 5,240,994 1,918,014
- - 29,169 1,279,169
- - (250,000) (279,169)
- - - 663,445
- - (220,831) 1,663,445
(7,921,463) 233,601 5,020,163 3,581,459
(2,497,617) 41,997,097 50,540,512 145,900,056
$ (2,264,016) $ 34,075,634 $ 55,560,675 $ 149,481,515
21 City Council/RSA Agenda 294 Tuesday, April 11, 2023
City of Union City
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 $ 3,581,459 Governmental funds reported additions of capital assets as capital outlay and program expenditures. However, in the Government-Wide Statement of Activities, the cost of those assets was allocated over their estimated useful lives as depreciation expense. This was the amount of capital assets purchased in the current period. 1,075,028 Depreciation expense on capital assets was reported in the Government-Wide Statement of Activities and Changes in Net Position, but they did not require the use of current financial resources. Therefore, depreciation expense was not reported as expenditures in Governmental Funds. (7,857,229) Disposals of capital assets are not reported in governmental funds, but in the Government-Wide Statement of Activities, the gain/(loss) on the disposal of capital assets is reported. (62,584) Pension expense in the Statement of Activities is recognized on the full accrual basis of accounting in accordance with GASB Statement No. 68 (14,787,299)
Employer contributions for pension were recorded as expenditures in the governmental funds. However in the Government-Wide Financial Statements, these contributions are deferred. 9,932,605 Revenues that have not met the revenue recognition criteria in the Fund Financial Statements are recognized as revenue in the Government-Wide Statement of Activities. (257,358) In the Government-wide Financial Statements, accounting losses on debt refunding are amortized over the life of the bonds. However this loss in not reported in governmental fund activity (26,562) Employer contributions for OPEB were recorded as expenditures in the governmental funds. However in the Government-Wide Financial Statements, these contributions are deferred. 913,698 OPEB expense does not require the use of current financial resources, and therefore is not reported as expenditure in governmental funds. (677,702)
Accrued vacation payable was an expenditure in governmental funds, but payoff of accrued leave time decreased liabilities in the Government-Wide Statement of Net Position. 215,155 Repayment of debt principal was an expenditure in governmental funds, but the repayment reduced long-term liabilities in the Government-Wide Statement of Net Position. 3,137,996 Interest expense on long-term debt was reported in the Government-Wide Statement of Activities, but they did not require the use of current financial resources. Therefore, interest expense was not reported as expenditures in governmental funds. The following amount represented the change in accrued interest from the prior year. (206,121) Internal Service Funds were used by management to charge the costs of certain activities to individual funds.

The net revenue of the Internal Service Funds was reported with governmental activities. (444,163) Change in Net Position of Governmental Activities $ (5,463,077) Amounts reported for governmental activities in the Statement of Activities were different because:

See accompanying Notes to Basic Financial Statements.
22 City Council/RSA Agenda 295 Tuesday, April 11, 2023

PROPRIETARY FUND FINANCIAL STATEMENTS
Transit Fund
To account for the operation and management of the City's bus system. This system is operated and maintained by an independent transit management company under contract with the City.

Paratransit Fund
To account for the operation and management of the City's paratransit system. The system is operated and maintained by an independent transit management company under contract with the City.

Internal Service Fund
Used to finance and account for special activities and services performed by a designated department for other departments in the City on a cost reimbursement basis. 23 City Council/RSA Agenda 296 Tuesday, April 11, 2023
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24 City Council/RSA Agenda 297 Tuesday, April 11, 2023
Statement of Net Position
Proprietary Funds
June 30, 2021
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
ASSETS
Current assets:

Cash and investments 421,236 $ 343,063 $ 764,299 $ 12,610,538 $ Restricted cash and investments - - - 843,298
Receivables:

Taxes 192,406 131,737 324,143 -
Accounts - 2,750 2,750 107,705
Intergovernmental 1,524,301 1,198 1,525,499 -
Due from other funds - - - 474,203
Total current assets 2,137,943 478,748 2,616,691 $14,035,744 Noncurrent assets:

Capital assets:

Depreciable, net 188,660 4,651,995 4,840,655 2,092,254
Total capital assets 188,660 4,651,995 4,840,655 2,092,254 Total noncurrent assets 188,660 4,651,995 4,840,655 2,092,254 Total assets 667,408 6,789,938 7,457,346 16,127,998

LIABILITIES
Current liabilities:

Accounts payable 540,873 130,981 671,854 199,934
Other accrued liabilities 1,356 - 1,356 25,078
Due to other funds 1,072,487 10,644 1,083,131 19,062
Due to other agencies 108,383 158,020 266,403 -
Unearned revenue 419,800 162,681 582,481 -
Compensated absences - due within one year 19,983 10,760 30,743 12,700 General liability claims - due within one year - - - 211,569 Workers' compensation claims - due within one year - - - 961,886 Total current liabilities 2,162,882 473,086 2,635,968 1,430,229 Noncurrent liabilities:

Compensated absences - due in more than one year 16,035 8,634 24,669 32,119 General liability claims - due in more than one year - - - 1,112,516 Workers' compensation claims - due in more than one year - - - 4,696,114 Total noncurrent liabilities 16,035 8,634 24,669 5,840,749 Total liabilities 2,178,917 481,720 2,660,637 7,270,978

NET POSITION
Net investment in capital assets 4,651,995 188,660 4,840,655 2,092,254 Unrestricted (40,974) (2,972) (43,946) 6,764,766
Total net position $ 4,611,021 $ 185,688 $ 4,796,709 $ 8,857,020 Business-type Activities
City of Union City
See accompanying Notes to Basic Financial Statements.
25 City Council/RSA Agenda 298 Tuesday, April 11, 2023
City of Union City
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2021
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
OPERATING REVENUES:

Charges for services 62,542 $ 15,316 $ 77,858 $ 4,411,229 $ Total operating revenues 15,316 62,542 77,858 4,411,229 OPERATING EXPENSES:

Garage operations - - - 921,055
Payroll and related costs 547,019 221,332 768,351 -
Purchased transportation 3,341,522 - 3,341,522 -
Paratransit contract 713,561 - 713,561 -
Workers' compensation claims and premiums - - - 1,727,552 Other insurance - - - 637,634
Administration 51,326 177,780 229,106 138,671
Depreciation 49,257 909,193 958,450 521,647
Services and supplies 761,070 55,498 816,568 -
Total operating expenses 1,090,974 5,736,584 6,827,558 3,946,559 OPERATING INCOME (LOSS) (1,075,658) (5,674,042) (6,749,700) 464,670 NONOPERATING REVENUES (EXPENSES):

Intergovernmental 4,970,762 1,025,673 5,996,435 -
Investment income 849 414 1,263 -
Other revenues - - - 65,258
Interest expense (121) (10,399) (10,520) -
Gain/(loss) on disposal of capital assets - - - 25,909
Total nonoperating revenues (expenses) 1,026,401 4,960,777 5,987,178 91,167 INCOME (LOSS) BEFORE TRANSFERS (49,257) (713,265) (762,522) 555,837 Transfer out - - (1,000,000) -
Change in net position (713,265) (49,257) (762,522) (444,163) Net position:

Beginning of year 5,324,286 234,945 5,559,231 9,301,183 End of year $ 4,611,021 $ 185,688 $ 4,796,709 $ 8,857,020 4,611,021 185,688 8,857,020
Business-type Activities
See accompanying Notes to Basic Financial Statements.
26 City Council/RSA Agenda 299 Tuesday, April 11, 2023
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2021
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from customers $ 12,566 62,542 $ 75,108 $ 3,865,359 $ Payments to suppliers (930,802) (4,725,657) (5,656,459) (3,599,771) Payments for employee services (265,980) (712,397) (978,377) (133,438) Net cash provided by (used in) operating activities (1,184,216) (5,375,512) (6,559,728) 132,150 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: - -
-
Operating grants received 1,152,074 4,115,334 5,267,408 - Cash receipts from other revenues - - - 65,258
Transfers to/from other funds 10,644 1,072,487 1,083,131 (1,000,000) Net cash provided by noncapital financing activities 1,162,718 5,187,821 6,350,539 (934,742) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Cash paid for the acquisition/construction of capital assets - (251,800) (251,800) (257,585) Cash receipts from sale of assets - - - 55,032
Net cash provided by (used in) capital and related financing activities - (251,800) (251,800) (202,553) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest income 728 (9,985) (9,257) -
Net cash provided by investing activities 728 (9,985) (9,257) - Net increase (decrease) in cash and cash equivalents (20,770) (449,476) (470,246) (1,005,145) CASH AND CASH EQUIVALENTS:

Beginning of year 363,833 870,712 1,234,545 14,458,981
End of year $ 343,063 421,236 $ 764,299 $ 13,453,836 $

RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES:

Operating income (loss) $ (1,075,658) (5,674,042) $ (6,749,700) $ 464,670 $ Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:

Depreciation 49,257 909,193 958,450 521,647
Changes in current assets and liabilities:

Accounts receivable (2,750) - (2,750) (90,729)
Due from other funds - - - (455,141)
Prepaid items - 25,000 25,000 -
Accounts payable (161,743) (614,007) (775,750) (370,301) Other accrued liabilities - (34,058) (34,058) -
Accrued compensated absences 6,678 12,402 19,080 5,233
Accrued general liability claims - - - (492,229)
Accrued worker's compensation claims - - - 549,000
Total adjustments (108,558) 298,530 189,972 (332,520)
Net cash provided by (used in) by operating activities $ (1,184,216) (5,375,512) $ (6,559,728) $ 132,150 $ City of Union City
Business-type Activities
See accompanying Notes to Basic Financial Statements.
27 City Council/RSA Agenda 300 Tuesday, April 11, 2023
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28 City Council/RSA Agenda 301 Tuesday, April 11, 2023

FIDUCIARY FUND FINANCIAL STATEMENTS
Resources held and administered by the City when acting in a fiduciary capacity for other organizations or governments are accounted for in fiduciary funds. The activities of these funds are excluded from the government-wide financial statements. The City's reports activity in the following fiduciary funds:

POA Retiree Medical Fund (Other Postemployment Benefits Trust Fund) To account for funds held by the City to fund the post-retirement healthcare benefits for eligible members of the Police Officers Association.

Redevelopment Property Tax Trust Fund (Private Purpose Trust Fund) To account for property taxes that would have been redevelopment property tax increment had the Redevelopment Agency not been dissolved. The property taxes are distributed semi-annually by the County Auditor-Controller's Office and are used to pay enforceable obligations and Successor Agency administrative costs. This fund also accounts for all non-housing assets transferred from the dissolved Redevelopment Agency.
29 City Council/RSA Agenda 302 Tuesday, April 11, 2023
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2021
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund
ASSETS
Cash and investments $ 45,477 $ 7,341,971
Restricted cash and investments:

Cash and equivalents - 19
Total assets 45,477 7,341,990

DEFERRED OUTFLOW OF RESOURCES
Deferred loss on refunding bonds - 7,477,041
Total deferred outflow of resources - 7,477,041

LIABILITIES
Due to other city funds 44,993 -
Interest payable - 1,314,380
Bonds payable:

Due in one year - 4,335,000
Due in more than one year - 121,146,862
Total liabilities 44,993 126,796,242
Net position restricted for
Held in trust for employee benefits 484 -
Held in trust for the City's Successor Agency (111,977,211) - Net position held in trust $ 484 $ (111,977,211)
City of Union City
See accompanying Notes to Basic Financial Statements.
30 City Council/RSA Agenda 303 Tuesday, April 11, 2023
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2021
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund

ADDITIONS
Property tax distribution $ - $ 10,045,963
Intergovernmental revenues 651,473 -
Investment income - 85
Total additions 651,473 10,046,048

DEDUCTIONS
Administration - 31,316
Pass-through payments - 395,686
Interest and other fiscal expense - 4,890,327
Retiree medical payments 651,089 -
Total deductions 651,089 5,317,329
Change in net position 384 4,728,719

NET POSITION
Net position, beginning of period, as restated 100 (116,705,930) Net position, end of period $ 484 $ (111,977,211)
City of Union City
See accompanying Notes to Basic Financial Statements.
31 City Council/RSA Agenda 304 Tuesday, April 11, 2023
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32 City Council/RSA Agenda 305 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The basic financial statements of the City of Union City (City) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental agencies. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. Descriptions of the more significant of the City’s accounting policies follow.

A. Reporting Entity
The City was incorporated on January 26, 1959, as a General Law city, and it operates under a Council-Manager form of government. The City Council consists of five elected members. The following services are provided by the City to its citizens: public safety, highways and streets, community and recreation services, public improvements, planning and zoning, transit, and general administrative services.

B. Basis of Accounting and Measurement Focus
The accounts of the City are organized on the basis of funds, each of which is considered a separate accounting entity.

The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures or expenses as appropriate. Governmental resources are allocated to and accounted for in individual funds based upon the purposes for which they are to be spent and the means by which spending activities are controlled.

Government-Wide Financial Statements
The City’s government-wide financial statements include a Statement of Net Position and a Statement of Activities.

These statements present summaries of governmental and business-type activities for the City, accompanied by a total column. Fiduciary activities of the City are not included in these statements.

These government-wide financial statements are presented on an “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all of the City’s assets and liabilities, including capital assets, as well as infrastructure assets, and long-term liabilities, are included in the accompanying Statement of Net Position. The Statement of Activities presents changes in net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized in the period in which the liability is incurred.

Certain types of transactions are reported as program revenues for the City in three categories:
x Charges for services
x Operating grants and contributions
x Capital grants and contributions
Certain eliminations have been made as prescribed by GASB Statement No. 34 with regard to interfund activities, payables and receivables. All internal balances in the Statement of Net Position have been eliminated except those representing balances between the governmental activities and the business-type activities, which are presented as internal balances and eliminated in the total primary government column. In the Statement of Activities, internal service fund transactions have been eliminated; however, those transactions between governmental and business-type activities have not been eliminated. The following interfund activities have been eliminated:
x Due to/from other funds
x Transfers in/out
x Interfund charges
33 City Council/RSA Agenda 306 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED B. Basis of Accounting and Measurement Focus, Continued Government-Wide Financial Statements, Continued
The City applies all applicable GASB pronouncements, including all NCGA Statements and Interpretations currently in effect.

Governmental Fund Financial Statements
Governmental fund financial statements include a Balance Sheet and a Statement of Revenues, Expenditures and Changes in Fund Balances for all major governmental funds and non-major funds aggregated. An accompanying schedule is presented to reconcile and explain the differences in net assets as presented in these statements to the net position presented in the government-wide financial statements. The City has presented all major funds that met the applicable criteria.

The City reports the following major governmental funds:

General Fund—This fund is used to account for all financial resources and activities not required to be accounted for in other funds.

Low- and Moderate-Income Housing Special Revenue Fund—This fund is used to account for housing assets that were transferred from the dissolved Redevelopment Agency’s Low- and Moderate-Income Housing Fund, which have been specifically defined by Assembly Bill 1484. With the dissolution of the Redevelopment Agency, this fund no longer receives property tax increment revenue. The primary revenue sources are now investment income and interest from notes receivable, which are restricted for housing purposes.

ARPA Special Revenue Fund—This fund is used to account for America Rescue Plan Act (ARPA) funds. The monies in this fund are restricted by ARPA.

Capital Improvement Fund—This fund is used to account for the acquisition of equipment or construction projects that are funded by grants.

Public Improvement Fund—This fund is used to account for public improvements that had previously been funded by the Community Redevelopment Agency of the City.

All governmental funds are accounted for on a spending or “current financial resources” measurement focus and the modified accrual basis of accounting. Accordingly, only current assets and current liabilities are included on the Balance Sheet. The Statement of Revenues, Expenditures and Changes in Fund Balances presents increases (revenues and other financing sources) and decreases (expenditures and other financing uses) in net current assets. Under the modified accrual basis of accounting, revenues are recognized in the accounting period in which they become both measurable and available to finance expenditures of the current period.

Revenues are recorded when received in cash, except for revenues subject to accrual (generally, those received within 90 days of year-end), which are recognized when due. The primary revenue sources, which have been treated as susceptible to accrual by the City, are property tax, sales tax, intergovernmental revenues and other taxes.

Expenditures are recorded in the accounting period in which the related fund liability is incurred. 34 City Council/RSA Agenda 307 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED B. Basis of Accounting and Measurement Focus, Continued Governmental Fund Financial Statements, Continued
Deferred inflows arise when potential revenues do not meet both the “measurable” and “available” criteria for recognition in the current period. Deferred inflows also arise when the government receives resources before it has a legal claim to them, as when grant monies are received prior to incurring qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met or when the government has a legal claim to the resources, the deferred inflow is removed from the combined Balance Sheet and recognized as revenue.

The reconciliations of the fund financial statements to the government-wide financial statements are provided to explain the differences created by the integrated approach of GASB Statement No. 34.

Proprietary Fund Financial Statements
Proprietary fund financial statements include a Statement of Net Position, a Statement of Revenues, Expenses and Changes in Fund Net Position, and a Statement of Cash Flows, for each major proprietary fund.

A separate column representing internal service funds is also presented in these statements. However, internal service balances and activities are combined with the governmental activities in the government-wide financial statements.

Proprietary funds are accounted for using the “economic resources” measurement focus and the accrual basis of accounting. Accordingly, all assets and liabilities (whether current or noncurrent) are included on the Statement of Net Position. The Statement of Revenues, Expenses and Changes in Fund Net Position presents increases (revenues) and decreases (expenses) in total net position. Under the accrual basis of accounting, revenues are recognized in the period in which they are earned, while expenses are recognized in the period in which the liability is incurred.

The City reports the following enterprise funds:

Transit Fund— This fund accounts for the operation and management of the City’s bus system. The City provides oversight of the management of the transit system while an independent transit company, under contract with the City, handles the operations.

Paratransit Fund— This fund accounts for the operation and management of the City’s paratransit transportation system. This system is managed by the City, while the operations are provided by an independent transit company under contract with the City.

Internal service fund balances and activities have been combined with governmental activities in the governmentwide financial statements.

The City maintains the following internal service funds:

Workers Compensation Self-Insurance Fund—This fund accounts for disbursements made for insurance premiums, medical expenses and legal expenses to an independent claims administrator for distribution to employees who qualify to receive benefits under the law.

General Liability Self-Insurance Fund—This fund was established to account for the processing of general liability insurance premiums, claims and settlements.

Garage Operations Fund—This fund is used to account for the acquisition and maintenance of the City’s vehicles. 35 City Council/RSA Agenda 308 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED B. Basis of Accounting and Measurement Focus, Continued Proprietary Fund Financial Statements, Continued
Operating revenues in the proprietary funds are those revenues that are generated from the primary operation or purpose of the fund. All other revenues are reported as non-operating revenues. Operating expenses are those expenses that are essential to the primary operation of the fund. All other expenses are reported as non-operating expenses.

Fiduciary Fund Financial Statements
Fiduciary fund financial statements consist of a Statement of Fiduciary Net Position and a Statement of Changes in Fiduciary Net Position. The fiduciary funds are accounted for using the accrual basis of accounting.

The City reports the following fiduciary funds:

POA Retiree Medical Trust Fund—This fund accounts for assets held by the City. The City’s trust fund accounts for the post-retirement healthcare benefits for eligible members of the Police Officers Association. The financial activities of these funds are excluded from the government-wide financial statements, but they are presented in separate fiduciary fund financial statements.

Redevelopment Property Trust Fund—This fund accounts for property taxes that would have been redevelopment property tax increment had the RDA not been dissolved. The property taxes, which are distributed semi-annually by the County Auditor-Controller’s Office, are used to pay amounts due on enforceable obligations and Successor Agency administrative costs. This fund also accounts for certain non-housing assets and liabilities transferred from the dissolved Redevelopment Agency to the Redevelopment Successor Agency, which are legally restricted for uses specified by debt covenants, grant restrictions and enforceable obligations.

C. Cash, Cash Equivalents and Investments
The City pools its available cash for investment purposes. The City’s cash and cash equivalents comprise cash on hand, demand deposits, and short-term investments with original maturity of three months or less from date of acquisition. Cash and cash equivalents are combined with investments and displayed as Cash and Investments.

In accordance with GASB Statement No. 40, Deposit and Investment Disclosures (Amendment of GASB Statement No. 3), certain disclosure requirements for deposits and investment risks were made in the following areas:

1. Interest Rate Risk

2. Credit Risk
Overall
Custodial Credit Risk
Concentrations of Credit Risk
36 City Council/RSA Agenda 309 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED C. Cash, Cash Equivalents and Investments, Continued
In addition, other disclosures are specified, including use of certain methods to present deposits and investments, highly sensitive investments and credit quality at year-end.

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, highly liquid market investments with maturities of one year or less at time of purchase are stated at amortized cost. All other investments are stated at fair value. Market value is used as fair value for those securities for which market quotations are readily available.

The City participates in the Local Agency Investment Fund (LAIF)—an investment pool managed by the State of California. The LAIF has invested a portion of pooled funds in structured notes and asset-backed securities. The LAIF’s investments are subject to credit risk with the full faith and credit of the State of California collateralizing these investments. In addition, these structured notes and asset-backed securities are subject to market risk due to changes in interest rates.

D. Restricted Cash and Investments
Certain restricted cash and investments are held by fiscal agents for the redemption of bonded debt and for acquisition and construction of capital projects. Cash and investments are also restricted for deposits held for others within the enterprise funds.

E. Receivables
During the course of normal operations, the City carries various receivable balances for taxes, interest, services and special assessments. Accounts receivables are shown net of an allowance for doubtful accounts.

F. Interfund Transactions
Interfund transactions comprise loans, services-provided reimbursements or transfers. Activities between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the noncurrent 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.” Services provided, deemed to be at market or near market rates, are treated as revenues and expenditures/expenses.

Reimbursements occur when one fund incurs a cost, charges the appropriate benefiting fund and reduces its related cost as a reimbursement. All other interfund transactions are treated as transfers. Transfers between governmental or proprietary funds are netted as part of the reconciliation to the government-wide financial statements presentation.

G. Capital Assets
Capital assets, including intangibles, are recorded at historical cost or estimated historical cost when actual 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 rather than fair value. The City defines capital assets as assets with an initial, individual cost of more than $5,000 and an estimated useful life in excess of one year. Assets acquired with grant funds may be capitalized even though their individual cost is less than $5,000. 37 City Council/RSA Agenda 310 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED G. Capital Assets, Continued
Depreciation is provided using the straight-line method, which means the cost of the asset is divided by its expected useful life in years and the result is charged to expense each year until the asset is fully depreciated. The purpose of depreciation is to spread the cost of capital assets equitably among all users over the life of these assets. The amount charged to depreciation expense each year represents that year’s pro-rata share of the cost of capital assets.

Major outlays for capital assets and improvements are capitalized as projects are constructed. Interest incurred during the construction phase is reflected in the capitalized value of the asset constructed, net of interest earned on the invested proceeds over the same period.

Governmental Accounting Standards Board (GASB) Statement No. 34 requires the inclusion of infrastructure capital assets in the local government’s basic financial statements. In accordance with GASB Statement No. 34, the City has included the value of all infrastructure into its basic financial statements.

The City defines infrastructure as the basic physical assets that allow the City to function, which consists of two major categories:
x Roadways
x Recreation, such as major park facilities and landscaped areas, park trails and bike paths used by the City in the conduct of its business
The City elected to use the Basic Approach, as defined by GASB Statement No. 34, for infrastructure reporting. The City conducted a valuation of its infrastructure assets as of June 30, 2004. This valuation determined the estimated acquisition cost using one of the following methods:

1. Use of historical records where available

2. Standard unit costs appropriate for the construction/acquisition date

3. Present cost indexed by a reciprocal factor of the price increase from the construction/acquisition date to the current date
Accumulated depreciation is defined as the total depreciation from the date of construction/acquisition to the current date. The book value was then computed by deducting the accumulated depreciation from the original cost. The City updates its infrastructure each year. Depreciation is calculated using the straight-line method and industry accepted life expectancies of the assets as follows:

H. Compensated Absences
Compensated absences are comprised of earned but unused administrative leave, compensated time off in lieu of overtime pay and earned but unused vacations hours, all of which are payable to the employee upon separation of employment. The maximum hours of each compensated leave type that may be accrued is determined by bargaining unit agreements. The liability for compensated absences includes salary-related benefits, where applicable. The City’s liability for compensated absences is recorded at the entity-wide level in the Statement of Net Position for governmental activities and in proprietary funds as appropriate.

Compensated absences are liquidated by the fund that has recorded the liability. The long-term portion of governmental activities compensated absences is liquidated primarily by the General Fund.

Buildings and improvements 10-40 years
Machinery and equipment 5-15 years
Infrastructure 5-40 years
38 City Council/RSA Agenda 311 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED I. Long-Term Debt
Government-Wide Financial Statements—Long-term debt and other long-term obligations are reported as liabilities in the appropriate activities.

Bond premiums and discounts are deferred and amortized over the life of the bonds using the effective-interest method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as deferred charges and amortized over the term of the related debt.

Fund Financial Statements—The governmental fund financial statements do not present long-term debt but it is shown in the Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Statement of Net Position.

J. Property Taxes
Alameda County assesses properties and bills, collects, and remits property taxes, including delinquencies and penalties, to the City. Secured and unsecured property taxes are levied on January 1 of the preceding fiscal year.

Property tax levies are recorded as revenue and receivables in the fiscal year of levy, provided they are collected during the fiscal year or within ninety days of the year end.

Secured property tax is due in two installments, on November 1 and March 1, and becomes a lien on those dates. It becomes delinquent after December 10 and April 10, respectively. Unsecured property tax is due on July 1, and becomes delinquent on August 31. The term ‘unsecured’ refers to taxes on personal property other than real estate, land or buildings. These taxes are secured by liens on the properties being taxed.

K. Deferred Outflows/Inflows of Resources
In addition to assets, the statement of financial position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net position that applies to a future period(s) and thus will not be recognized as an outflow of resources (expense/expenditure) until then. The City has the following items that qualify for reporting in this category: deferred outflows related to debt refunding, deferred employer OPEB contributions, deferred outflows related to OPEB, deferred employer pension contributions, and deferred outflows related to pension.

In addition to liabilities, the statement of financial position will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net position that applies to future period(s) and thus will not be recognized as an inflow of resources (revenue) until that time. The City reports the following items in this category: unavailable revenue and amounts related to changes in the City’s pension and OPEB liabilities that are deferred and amortized over a period of time.

Unavailable revenue arises under the modified accrual basis of accounting and, accordingly, is only reported in the governmental funds Balance Sheet. These amounts are deferred and will be recorded as an inflow of resources in the period that the amounts become available. Certain changes in the City’s pension liability are required to be deferred and reflected in pension expense over a closed amortization period. Deferred inflows related to OPEB will be recognized in future OPEB expense.
39 City Council/RSA Agenda 312 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED L. Net Position / Fund Balance
In the government-wide financial statements, net position is classified in the following categories:

Net Investment in Capital Assets—Consists of capital assets, net of accumulated depreciation, reduced by outstanding debt attributed to the acquisition, construction or improvement of the assets.

Restricted Net Position—Consists of funds restricted by external creditors, grantors, contributors, laws or regulations of other governments.

Unrestricted Net Position—Consists of any amounts that do not meet the definition of net investment in capital assets or restricted net position.

Fund balances of governmental funds are classified in one of five categories:

Nonspendable Fund Balance—Represents that portion of fund balance that includes amounts that are either 1) not in a spendable form or 2) legally or contractually required to be maintained intact. Amounts considered not in a spendable form include items that are not expected to be converted to cash such as prepaid items and long-term notes receivable.

Restricted Fund Balance—Represents that portion of fund balance that reflects constraints placed on the use of resources (other than nonspendable items) that are either 1) externally imposed by creditors, such as through debt covenants, grantors, contributors or the laws and regulations of other governments; or 2) imposed by law through constitutional provisions or enabling legislation. These restrictions may be effectively changed only with the consent of the resource provider.

Committed Fund Balance—Represents that portion of fund balance that includes amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the City Council, the City’s government’s highest level decision making authority. In order for funds to be considered committed, an ordinance describing the proposed action must be introduced at a City Council meeting. At the following City Council meeting, a second reading of the ordinance is made and the ordinance is adopted. The ordinance must be published in the City’s official newspaper of publication within 15 days of adoption. Ordinances are then codified into the City’s municipal code. Those funds collected and expended for specific purposes defined in the City’s municipal code report committed fund balances. The established constraints remain binding until the City Council takes action to amend the applicable section of municipal code.

Assigned Fund Balance—Represents that portion of fund balance that includes amounts that are constrained by the City’s intended use of the resources but that are neither restricted nor committed. Assignments of fund balance may be made by City Council resolution. Actions made by resolution are not codified into the municipal code. In addition, the City Council has given the City Manager the authority to assign portions of fund balance for use for specific purposes. From time to time, the City receives new revenue sources that are neither restricted by outside constraints nor committed by formal action of City Council. If the City Manager and Finance Director agree that the activities to be funded by the new revenue source should be accounted for separately from General Fund activity, a new fund is created. The new fund is included as part of the General Fund for reporting purposes and the fund balance is categorized as assigned. From time to time, other City funds may perform work that is reimbursed by third parties. The net activity (reimbursements received less City expenditures) is classified as assigned fund balance.
40 City Council/RSA Agenda 313 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED L. Net Position / Fund Balance, Continued
Unassigned Fund Balance—Represents that portion of fund balance that includes amounts that are not contained in any of the other fund balance categories. The General Fund is the only governmental fund that may report a positive amount as unassigned fund balance. For all other governmental funds, only negative balances may be reported as unassigned fund balance.

When an expenditure is incurred for purposes for which both restricted and unrestricted funds are available, it is the City’s policy to apply the restricted net assets first. The City also considers committed funds to be spent first, assigned funds to be spent second and unassigned funds to be spent last when an expenditure is incurred for purposes for which committed, assigned and unassigned fund balance is available.

M. Use of Estimates
The preparation of the basic financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities and the disclosures of contingent assets and liabilities. In addition, estimates affect the reported amount of expenses. Actual results could differ from these estimates and assumptions.

N. Pension and Other Postemployment Benefits
For purposes of measuring the net pension liability, deferred outflows/inflows of resources related to pensions and pension expense, information about the fiduciary net position of the City’s California Public Employees’ Retirement System (CalPERS) and plans (Plans), and additions to/deductions from the Plans’ fiduciary net position, has been determined on the same basis as it is reported by CalPERS. For this purpose, benefit payments (including refunds of employee contributions) are recognized when due and payable in accordance with the benefit terms. Investments are reported at fair value. For this report, the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
For purposes of measuring the net OPEB liability, deferred outflows/inflows of resources related to OPEB and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:

Valuation Date June 30, 2019
Measurement Date June 30, 2020
Measurement Period July 1, 2019 to June 30, 2020
41 City Council/RSA Agenda 314 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED O. New Pronouncements
In 2021, the City adopted new accounting standards to confirm to the following Governmental Accounting Standard Board Statements:

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 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 agreements that are fiduciary activities. The City restated the beginning balance of its custodial funds as part of the implementation of this statement.

GASB Statement No. 90, Majority Equity Interests – 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. The requirements of this statement did not apply to the City for the current fiscal year.

GASB Statement No. 93, Interbank Offering Rates (except LIBOR removal and lease modifications) -The objective of this statement is to address those and other accounting and financial reporting implications that result from the replacement of an interbank offered rate. The requirements of this statement did not apply to the City for the current fiscal year.

GASB Statement No. 98, The Annual Comprehensive Financial Report – The objective of this statement is to address references in authoritative literature to the term comprehensive annual financial report. There was no impact on net position as a result of implementation of this statement.

2. CASH AND INVESTMENTS
The City maintains a cash and investment pool for all funds. Certain restricted funds which are held and invested by independent outside custodians through contractual agreements are not pooled. These restricted funds include cash and investment held by trustees.

The following is a summary of cash and investments at June 30, 2021:
42 City Council/RSA Agenda 315 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
At June 30, 2021, the City’s pooled cash and investments, including restricted funds, consisted of the following:

A. Deposits
The carrying amount of the City’s cash deposit was $10,932,300 at June 30, 2021. Bank balances before reconciling items were $10,397,084, the total amount of which was insured and/or collateralized with securities held by the pledging financial institutions in the City’s name.

The California Government Code requires California banks and savings and loan associations to secure the City’s cash deposits by pledging securities as collateral. This Code states that collateral pledged in this manner shall have the effect of perfecting a security interest in such collateral superior to those of a general creditor. Thus, collateral for cash deposits is considered to be held in the City's name.

The market value of pledged securities must equal at least 110% of the City’s cash deposits. California law also allows institutions to secure City deposits by pledging first trust deed mortgage notes having a value of 150% of the City’s total cash deposits. The City may and has waived collateral requirements for cash deposits that are fully insured up to $250,000 by the Federal Deposit Insurance Corporation.

The City follows the practice of pooling cash and investments of all funds, except for funds required to be held by fiscal agents under the provisions of bond indentures. Interest income earned on pooled cash and investments is allocated on an accounting period basis to the various funds based on the period-end cash and investment balances.

Interest income from cash and investments with fiscal agents is credited directly to the related fund. 43 City Council/RSA Agenda 316 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
B. Investments
Under the provisions of the City’s investment policy, and in accordance with California Government Code, the following investments are authorized:

In accordance with GASB Statement No. 31, Accounting and Financial Reporting for Certain Investments and for External Investment Pools, investments were stated at fair value using the aggregate method in all funds and component units, resulting in the following investment income in all funds and component units:

Investment income $3,830,744
Unrealized loss in changes in fair value of investments (550,468) Total investment income $3,280,276
The value of the City’s portfolio fluctuates in an inverse relationship to any change in interest rate. Accordingly, if interest rates have risen, the portfolio value will have declined. If interest rates have fallen, the portfolio value will have risen. In accordance with GASB Statement No. 31, the portfolio for year-end reporting purposes is treated as if it were all sold. Therefore, fund balance must reflect the portfolio’s change in value. These portfolio value changes are unrealized unless sold. The City’s policy is to buy and hold investments until maturity dates.

The City’s investments are carried at fair value as required by generally accepted accounting principles. 44 City Council/RSA Agenda 317 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
B. Investments, Continued
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 balance is available for withdrawal on demand. The City’s investment with LAIF at June 30, 2021, includes a portion of the pool funds invested in Structured Notes and Asset-Backed Securities. Following is a description of these investments:

Structured Notes—These are debt securities (other than asset-backed securities) whose cash flow characteristics (coupon rate, redemption amount, or stated maturity) depend upon one or more indices and/or have embedded forwards or options.

Asset-Backed Securities—These securities, the bulk of which are mortgage-backed securities, entitle their purchasers to receive a share of the cash flows from a pool of assets such as principal and interest repayments from a pool of mortgages (such as collateralized mortgage obligations) or credit card receivables.

As of June 30, 2021, the City had $54,959,665 invested in LAIF, which had invested 2.31% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 3.37% in the previous year. LAIF determines fair value of its investment portfolio based on market quotations for those securities where market quotations are readily available and based on amortized cost or best estimate for those securities where fair value is not readily available. The City valued its investments in LAIF as of June 30, 2021, by multiplying its account balance with LAIF times a fair value factor determined by LAIF. This fair value factor was determined by dividing all LAIF participants’ total aggregate amortized cost by total aggregate fair value. Accordingly, the City used the LAIF fair value factor of 1.00008297 to calculate the fair value of the investments in LAIF as of June 30, 2021.

C. Risk Disclosures
Interest Risk: Interest rate risk is the market value fluctuation due to overall changes in the interest rates. It is mitigated by limiting the average maturity of the City’s portfolio not to exceed five years. Because of the economic conditions, the City holds investments with maturity dates five years from the purchase date but certain investments are callable with interest step-up increases.

At June 30, 2021, the City had the following investment maturities:
45 City Council/RSA Agenda 318 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
C. Risk Disclosures, Continued
Credit Risk: Credit risk is the loss of value of an investment due to a downgrade of its rating or the failure or impairment of its issuer. It is the City's policy to limit its investments in these investment types to the top rating issued by nationally recognized statistical rating organizations (NRSROs), including raters Standard & Poor's and Moody's Investor's Service. At June 30, 2021, the City's credit risks, expressed on a percentage basis, were as follows:

Custodial Credit Risk: For an investment, custodial credit risk is the risk that, in the event of the failure of the counterparty, the City will not be able to recover the value of its investments or collateral securities that are in the possession of an outside party. As the collateral is held by a trustee in the City’s name, none of the investments were subject to custodial credit risk.

D. Fair Value Measurement
The City acquires its investments with the expectation of future income or profit and is subject to GASB Statement No. 72, Fair Value Measurement and Application. Investments (except for money market accounts, time deposits, and commercial paper) are measured at fair value on a recurring basis. Recurring fair value measurements are those that GASB Statements require or permit in the statement of net position at the end of each reporting period. Fair value measurements are categorized based on the valuation inputs used to measure an asset’s fair value: Level 1 inputs are quoted prices in active markets for identical assets; Level 2 inputs are significant other observable inputs; Level 3 inputs are significant unobservable inputs. Investment fair value measurements at June 30, 2021, are described on the following page. 46 City Council/RSA Agenda 319 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

2. CASH AND INVESTMENTS, CONTINUED
D. Fair Value Measurement, Continued
Investments included in LAIF and restricted cash and investments, including money market accounts and guaranteed investment contracts, are not subject to fair value measurement. As of June 30, 2021, the City’s investments were classified at the following level inputs:

Government bonds categorized as Level 1 are valued based on prices quoted in active markets for those securities.

Government agencies and corporate bonds categorized as Level 2 are valued based on quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and modelbased valuations for which all significant assumptions are observable or can be corroborated by observable market data.

3. LOANS RECEIVABLE
The following table summarizes the loans receivable outstanding as of June 30, 2021:

Investment Type Fair Value Level Input
Investment subject to levels
Securities of the U.S. Government:

Federal Home Loan Bank 10,629,388 $ 2
Federal Home Loan Mortgage Corp. 439,369 2
Municipal Bonds 1,085,847 2
Corporate Bonds 2,236,744 2
14,391,348
Investment not subject to levels
Money Market 636,362
Certificates of Deposit 23,516,219
External Pool:

Local Agency Investment Fund 54,959,665
Total investments $ 93,503,594
47 City Council/RSA Agenda 320 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

3. LOANS RECEIVABLE, CONTINUED
Community Development Block Grant (CDBG) Housing Rehabilitation Loans—The City administers a housing rehabilitation loan program funded with Community Development Block Grant funds. Under this program, home owners with incomes below certain levels are eligible to receive low interest loans to pay for the needed improvements to their homes. These loans are secured by deeds of trust and they may be amortized over the life of the loans, deferred or a combination of both. As of June 30, 2021, the City has outstanding CDBG rehabilitation loans in the amount of $741,876.

Eden Senior Housing Project HOME Fund Loan—In May 2000, the City entered into a Disposition and Development Agreement (DDA) with Eden Housing for Union City Senior Village Independent Living Development (Independent Living Development). Through the Home Investment Partnership Act program (HOME funds), the City has agreed to provide a loan of $2,200,000, which Eden Housing can draw down as needed. Eden Housing has drawn down $1,801,115 in HOME funds as of June 30, 2021. The loan, which is due in 40 years and bears interest at 3%, will be repaid from residual receipts generated by the project. As June 30, 2021, the balance on this loan is $1,801,115.

Employee Assistance Housing Loan—The City offers a housing assistance loan to full-time employees who meet certain criteria. The employee must be a first-time Union City homebuyer and the purchased home must be used as the employee’s primary residence. The loans are secured by first deeds of trust and interest is adjusted annually, each February 1. The interest rate on the loan is the same as the rate of interest earned on City funds on deposit with the California Local Agency Investment Fund (LAIF) as of December 31 of the previous calendar year. Principal and interest are paid bi-weekly through payroll deductions. At June 30, 2021, the City has one outstanding loan in the amount of $246,710.

Mid-Peninsula Lazuli Landing loan—MP Lazuli Landing Associates, L.P. promises to pay to the order of the City of Union City, the principal amount of $5,034,924, plus interest. The sources of the funds for the City loan are in-lieu fees received by the city pursuant to the city’s inclusionary housing ordinance. As of June 30, 2021, the balance on this loan is $14,404.

Road To Recovery: Small Business Assistance Loans—Forgivable loans issued as part of the City’s Road To Recovery program that as of June 30, 2021, the balance of the loans is $97,569, which is offset entirely by an allowance for uncollectible accounts.

Filipino Community of Alvarado and Vicinity (FCAV) loans—The former Redevelopment Agency loaned $124,235 for the rehabilitation of the Holly House and to retain the Holly House’s uses as affordable housing and meeting center of the Filipino Community of Alvarado and Vicinity. The loan is deferred, and it matures in 2028. The loan bears interest at 7%, which is also deferred. In July 2007, the City and the FCAV entered into an agreement that set forth the terms for the repayment of the $124,235 loan and other loans provided to the FCAV under the CDBG program. As of June 30, 2021, the balance of the loan is $77,715, which is offset entirely by an allowance for uncollectible accounts. The allowance is included as part of the allowance for uncollectible and conditional loans amount of $1,797,232.

Mobile Home Program Loans—This Redevelopment Agency program provided assistance to low- and moderate-income individuals to purchase mobile homes. The loans bear interest at 5%, with principal and interest due monthly. The loan maturities range between 10 and 30 years from the date of loans. With the dissolution of the Redevelopment Agency, these loans are now accounted for by the City of Union City as Successor Agency to the Redevelopment Agency in the Low- and Moderate-Income Housing Fund. As of June 30, 2021, the City has outstanding mobile home program loans totaling $383,625.

Down Payment Assistance Loans—In June 2003, the Redevelopment Agency entered into an agreement with the Neighborhood Housing Services Silicon Valley (NHSSV) to fund a down payment assistance program using tax increment revenue received in the Redevelopment Agency’s Low- and Moderate-Income Housing Fund. The Redevelopment Agency provided $1,000,000 in funding. In late June 2015, NHSSV informed the City that they would be closing their operations. Accordingly, in November 2015, undisbursed funds were returned to the City and the down payment assistance loans were conveyed to the City. As June 30, 2021, $119,691 in down payment assistance loans are outstanding.
48 City Council/RSA Agenda 321 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

3. LOANS RECEIVABLE, CONTINUED
Mid-Peninsula Housing Coalition loans—In August 2004, the Redevelopment Agency provided Mid-Peninsula Housing Coalition, doing business as MP Mission Associates, L.P., a loan of $4,150,000 to build 120 affordable family rental units on Mission Boulevard (the “Mission Gateway” project). The loan is to be repaid in 55 years at 3% interest from residual receipts generated by the project. As of June 30, 2021, the balance on this loan is $4,150,000.

In April 2010, the Redevelopment Agency provided Mid-Peninsula Housing Coalition, doing business as MP Union City TOD I, L.P., a loan of $20,417,748 to build 100 affordable housing units on Block 4 in the Station District (Phase 1 of the “Station Center” project). This loan is to be repaid in 55 years at 0.25% interest. As of June 30, 2021, the balance on this loan is $20,380,766.

In March 2011, the Redevelopment Agency provided Mid-Peninsula Housing Coalition, doing business as MP Union City TOD II, L.P., a loan of $5,116,284 to build 55 affordable housing units on Block 4 in the Station District (Phase 2 of the “Station Center” project). This loan is to be repaid in 55 years at 3% interest. As of June 30, 2021, the balance on this loan is $5,116,284. The completed Station Center project includes 155 affordable housing units and two manager units.

With the dissolution of the Redevelopment Agency, these loans are now accounted for by the City of Union City as Successor Agency to the Redevelopment Agency in the Low- and Moderate-Income Housing Fund.

Windflower Properties Loan—In September 2014, the City entered into a Disposition and Development Agreement (DDA) with Windflower Properties, LLC, (Windflower) to convey Block 3 in the Station District to Windflower for the development of a market-rate housing/mixed-use development consisting of 243 residential units, ground-floor retail space, parking and related amenities. As of June 30, 2021, the balance on this loan is $4,600,000.

Eden Senior Housing Project Loan—The City’s former Redevelopment Agency had made available up to $1,800,000 through a development loan for this project. Through June 30, 2021, $1,621,948 has been drawn down by Eden Senior Housing. Repayment of this loan may be forgiven if certain conditions are met; accordingly, an allowance for conditional loans has been recorded in the amount of $1,621,948. With the dissolution of the Redevelopment Agency, this loan is now accounted for by the City of Union City as Successor Agency to the Redevelopment Agency in the Low- and Moderate-Income Housing Fund.

4. UNEARNED REVENUE AND UNAVAILABLE REVENUES
A. Government-Wide Financial Statements
Unearned revenues represent amounts received in advance of services to be provided. At June 30, 2021, the following unearned revenues were recorded in the government-wide financial statements:
49 City Council/RSA Agenda 322 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

4. UNEARNED REVENUE AND UNAVAILABLE REVENUES, CONTINUED B. Fund Financial Statements
At June 30, 2021, unearned revenues were as follows:

At June 30, 2021, the following unavailable revenues were recorded in governmental funds, denoting revenues that are not available to finance expenditures of the current period:

5. INTERFUND TRANSACTIONS
A. Interfund Receivables / Payables
Interfund receivables and payables activity for the year ended June 30, 2021, is summarized as follows:
50 City Council/RSA Agenda 323 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

5. INTERFUND TRANSACTIONS, CONTINUED
B. Transfers In/Out
Interfund transfers are made to support activities that are not supported through fees, grants or charges for services.

Transfers may also be made when funds are established or closed. Interfund transfers for the year ended June 30, 2021, were as follows:

6. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2021, was as follows:

Non-major Internal Total
General Governmental Service Governmental
Fund Funds Funds Funds
Governmental Funds:

General Fund $ 250,000 - $ $ 1,000,000 $ 1,250,000
Non-major Governmental Funds 29,169 - - 29,169
Total $ 250,000 29,169 $ 1,000,000 $ 1,279,169 $
Transfers Out
Balance
June 30, 2020 Additions Retirements Transfer
Balance
June 30, 2021
Governmental activities:

Nondepreciable assets:

Land 19,894,669 $ - $ - $ - $ 19,894,669 $
Construction in progress 44,792,572 8,898,886 (40,622) (888,268) 52,762,568 Total nondepreciable assets 64,687,241 8,898,886 (40,622) (888,268) 72,657,237 Depreciable assets:

Buildings and improvements 52,006,429 - (154,150) - 51,852,279 Machinery and equipment 22,558,694 456,935 (327,568) - 22,688,061 Infrastructure 306,675,681 - - 888,268 307,563,949
Total depreciable assets 381,240,804 456,935 (481,718) 888,268 382,104,289 Less accumulated depreciation:

Buildings and improvements (28,268,610) (1,009,081) 91,565 - (29,186,126) Machinery and equipment (16,424,637) (1,216,227) 320,084 - (17,320,780) Infrastructure (175,723,070) (6,153,568) - - (181,876,638) Total accumulated depreciation (220,416,317) (8,378,876) 411,649 - (228,383,544) Net depreciable assets 160,824,487 (7,921,941) (70,069) 888,268 153,720,745 Governmental activities
capital assets, net $ 976,945 225,511,728 $ (110,691) $ - $ 226,377,982 $ 51 City Council/RSA Agenda 324 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

6. CAPITAL ASSETS, CONTINUED
Governmental activities capital assets include non-depreciable capital assets for $49,360,214, which per agreement, will be transferred from the City to an agency upon completion. This future obligation to the agency is represented by a long-term liability of $49,360,214 in the Government-Wide Statement of Net Position. 52 City Council/RSA Agenda 325 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2021:

Community Facilities District 97-1 (Dyer Street Triangle) 2013 Special Tax Refunding Bonds On August 14, 2013, the City issued for and on behalf of the Community Facilities District (CFD) 97-1, the 2013 Special Tax Refunding Bonds. This issue was used to current refund and defease the 1998 Special Tax Bonds and to provide for a reserve fund for the 2013 Special Tax Refunding Bonds. These bonds bear interest rates ranging from 4.000% to

5.000%, and they are payable in annual installments ranging from $290,000 to $505,000 through September 1, 2028.

Although the refunding resulted in the recognition of an accounting loss of $398,429, which will be amortized over the 15-year life of the bonds, the CFD 97-1 in effect decreased its aggregate debt service payments by $528,044 over the next 15 years, and it obtained an economic gain (difference between the present values of the old and new debt service payment) of $303,853.

Amounts Amounts Amounts Amounts
Outstanding Outstanding Due Within Due in More
July 1, 2020 Additions Reductions June 30, 2021 One Year Than One Year Governmental Activities:
2013 Special Tax Refunding Bonds $ 3,830,000 $ (355,000) - $ $ 3,475,000 $ 370,000 $ 3,105,000

4.000% - 5.000% due serially 2028
2004 Series Pension Obligation Bonds 12,742,973 (1,790,000) - 10,952,973 2,000,000 8,952,973

5.360% - 5.920% due serially 2026
Capital Lease Obligation 2,749,133 (370,724) - 2,378,409 403,038 1,975,371 Equipment Lease 5.520% due 2026
Capital Lease Obligation 293,831 (144,643) - 149,188 149,188 - Equipment Lease 3.099% due 2021
Capital Lease Obligation 63,170 (63,170) - - - -
Equipment Lease 3.18% due 2020
Capital Lease Obligation 3,946,200 (236,000) - 3,710,200 242,300 3,467,900 Equipment Lease 2.68% due 2033
Capital Lease Obligation 5,278 - (2,597) 2,681 2,681 -
Equipment Lease 3.18% due 2022
Capital Lease Obligation (IT Equipment) 24,511 (24,511) - - - - Equipment Lease 4.33% due 2022 -
Capital Lease Obligation (IT Equipment) 9,941 (9,941) - - - Equipment Lease 4.32% due 2022 -
Capital Lease Obligation (Fire Truck) 759,521 (141,410) 618,111 146,473 471,638 Equipment Lease- 3.580% due 2025
Total principal activity 24,424,558 (3,137,996) - 21,286,562 3,313,680 17,972,882 Unamortized premium 2013 Special Tax
Refunding Bonds 3,686 - (410) 3,276 - 3,276
Accreted interest on capital bonds 2,645,330 279,646 - 2,924,976 2,924,976 - Total long-term liabilities $ 27,073,574 $ 279,646 $ (3,138,406) $ 24,214,814 $ 3,313,680 $ 20,901,134 53 City Council/RSA Agenda 326 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. LONG-TERM LIABILITIES, CONTINUED
2004 Pension Obligations Bonds
On June 17, 2004, the City issued bonds in the amount of $22,997,973 to fund a portion of the City’s unfunded accrued actuarial liability to the California Public Employees’ Retirement System (PERS). Interest payments are payable semiannually on January 1 and July 1. The bonds are comprised of $21,475,000 of current interest bonds and $1,522,973 of capital appreciation bonds. The bonds in the amount of $3,920,000 mature through July 1, 2014, and bear interest at the rate of 5.36% term bond. The bonds in the amount of $6,335,000 mature through July 1, 2019, and bear interest at the rate of 5.71% term bond. The bonds in the amount of $11,220,000 mature through July 1, 2026, and bear interest at the rate of 5.92% term bond. The accreted values of the capital appreciation bonds are $3,015,000 and $3,140,000, and they are due July 1, 2025, and July 1, 2026, respectively. Cumulative interest expense recognized on the capital appreciation bonds through June 30, 2021, is $2,924,976. The bonds are funded by the City’s general revenue. The bonds are insured by MBIA Insurance Corporation.

Capital Lease Obligations
On October 10, 2010, the City entered into an equipment lease/purchase agreement under the taxable Build America Bond program. The proceeds from this lease were used to acquire, install and lease equipment designed to improve energy efficiency within the City. Equipment in the amount of $4,820,559 is reflected in the governmental activities capital asset schedule. The lease proceeds were held by a custodian and funds were drawn down on a reimbursement basis. The interest rate on the lease proceeds is 5.52%; the Internal Revenue Service reimburses the City 35% of the interest payment. At this fiscal year-end, $2,378,409 is outstanding.

On July 23, 2015, the City entered into a lease-purchase agreement for the acquisition of network infrastructure equipment. The lease has a term of seven years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. $149,188 remains outstanding at the end of this fiscal year.

On August 22, 2016, the City entered into a lease-purchase agreement for the acquisition of network infrastructure equipment. The lease has a term of five years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. The lease was paid off during the fiscal year.

On November 1, 2016, the City entered into a lease-purchase agreement for the energy upgrade of various City facilities. The lease has a term of seventeen years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. $3,710,200 remains outstanding at the end of this fiscal year.

On October 10, 2017, the City entered into a lease-purchase agreement for the acquisition of network infrastructure equipment. The lease has a term of five years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. $2,681 remains outstanding at the end of this fiscal year. 54 City Council/RSA Agenda 327 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. LONG-TERM LIABILITIES, CONTINUED
On March 25, 2019, the City entered into a lease-purchase agreement for the acquisition of IT equipment with HewlettPackard Financial Services Company. The lease has a term of three years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. The lease was paid off during the fiscal year.

On June 20, 2018, the City entered into a lease-purchase agreement for the acquisition of network infrastructure equipment. The lease has a term of three years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. The lease was paid during the fiscal year.

On February 21, 2018, the City entered into a lease-purchase agreement for the acquisition of network infrastructure equipment with PNC Equipment Finance, LLC. The lease has a term of three years. The equipment is leased to the City for lease payments that will be sufficient to meet the debt service obligations of the leasing arrangement. At the end of the leasing period, the title to the equipment will pass to the City. Because the payments are similar to debt, the present value of the total payments to be made by the City is recorded as long-term debt. $618,111 remains outstanding at the end of this fiscal year.

The following schedule illustrates the debt service requirements to maturity for governmental activities as of June 30, 2021, exclusive of the premium on the Special Tax Bonds and the accreted interest on the Pension Obligation Capital Appreciation Bonds:

Year Ending
June 30 Principal Interest Total Principal Interest Total 2022 370,000 $ 154,520 $ 524,520 $ 2,000,000 $ 499,056 $ 2,499,056 $ 2023 385,000 136,589 521,589 2,225,000 373,996 2,598,996 2024 405,000 117,826 522,826 2,470,000 235,024 2,705,024 2025 425,000 98,964 523,964 2,735,000 1,203,079 3,938,079 2026 440,000 79,820 519,820 770,754 2,316,014 3,086,768 2027-2029 1,450,000 108,740 1,558,740 752,219 1,193,891 1,946,110 $ 696,459 3,475,000 $ 4,171,459 $ 10,952,973 $ 5,821,060 $ 16,774,033 $ - -
Year Ending
June 30 Principal Interest Total Principal Interest Total 2022 943,680 $ 289,360 $ 1,233,040 $ 3,313,680 $ 942,936 $ 4,256,616 $ 2023 837,769 248,866 1,086,635 3,447,769 759,451 4,207,220 2024 886,195 209,550 1,095,745 3,761,195 562,400 4,323,595 2025 937,023 172,727 1,109,750 4,097,023 1,474,770 5,571,793 2026 822,022 133,498 955,520 2,032,776 2,529,332 4,562,108 2027-2031 1,459,100 291,722 1,750,822 3,661,319 1,594,353 5,255,672 2032-2034 972,800 69,759 1,042,559 972,800 69,759 1,042,559 $ 1,415,482 6,858,589 $ 8,274,071 $ 21,286,562 $ 7,933,001 $ 29,219,563 $ Special Tax Bonds Pension Obligation Bonds
Capital Lease Obligations Summary - All Governmental Fund Debt 55 City Council/RSA Agenda 328 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

7. LONG-TERM LIABILITIES, CONTINUED
Pledges of Revenues
Special Tax Bonds/Special Tax Refunding Bonds Community Facilities District 97-1 (Dyer Street Triangle) The City had pledged the special tax revenues assessed on property owners in the Community Facilities District 97-1 (CFD) to the payment of the principal, interest and any premium on the 2013 Special Tax Refunding Bonds Community Facilities District 97-1 (Dyer Street Triangle). Special tax revenues are defined as the proceeds of the special tax levies within the CFD and received by the City, including any scheduled payment and any prepayments thereof, interest earned on the proceeds and the proceeds of the redemption or sale of property sold as a result of foreclosure of the lien of the special taxes to the amount of said lien and interest thereon. Special tax revenues do not include any penalties collected in connection with delinquent special taxes. Annual principal and interest payments on the bonds are expected to require approximately 94 percent of special tax revenues received. The total principal and interest remaining on the bonds is $4,171,459 payable through September 2028. For the current fiscal year, the City received $558,687 in special tax revenues, $524,298 of which was used to pay principal and interest payments on the bonds.

Summary of Long-Term Debt without City Commitment
Los Robles Apartments Multi-Family Housing Revenue Bond The City assisted Los Robles Apartments Associates, L.P., in the refinancing of their existing multi-family housing revenue bonds at more attractive interest rates. This project provides 140 housing units. These bonds are secured by a deed of trust on the property and are payable by rent and tax-credit equity. Neither the faith and credit nor the taxing power of the City, the State, or any political subdivision thereof are pledged for the payment of the principal or interest on the bonds. The outstanding balance due on these bonds at June 30, 2021, is $9,160,258.

8. COMPENSATED ABSENCES
The City records a liability to recognize the financial effect of unused vacation and other compensated absences. The total liability for unused vacation and other compensated absences is $2,498,219 at June 30, 2021. 56 City Council/RSA Agenda 329 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

9. FUND BALANCES
A. Classification of Governmental Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represents a fund’s cash and receivables, less its liabilities. Implementation of Governmental Accounting Standards Board (GASB) Statement No. 54, Fund Balance Reporting and Governmental Fund Type Definitions, became effective with fiscal periods beginning after June 15, 2010. GASB 54 has replaced the fund balance definitions of reserved, unreserved-designated and unreserved-undesignated with the following classifications:

Nonspendable fund balance—The portion of fund balance that represents amounts that are not in a spendable form or are required to remain intact.

Restricted fund balance—The portion of fund balance that represents amounts constrained to specific purposes by their providers, such as grantors, bondholders or higher levels of government, through constitutional provisions or by enabling legislation.

Committed fund balance—The portion of fund balance constrained to specific purposes by a government itself, using its highest level of decision-making authority. Committed amounts cannot be used for any other purpose unless the government takes the same highest level action to remove or change the constraint.

Assigned fund balance—The portion of fund balance that represents amounts the government intends to use for a specific purpose. The intent can be expressed by the governing body or by an official to whom the governing body delegates the authority.

Unassigned fund balance—The portion of fund balance that represents amounts available for any purpose. Only the General Fund may report a positive unassigned balance amount. Negative unassigned fund balance amounts can exist in any fund.

Under GASB Statement No. 54, reserve for encumbrances is no longer reported on the face of the financial statements.

In the General Fund, $632,786 reported as encumbrances in assigned fund balance represents purchase orders outstanding at the end of the year for goods ordered prior to June 30, 2021, but not delivered as of fiscal year-end, and work remaining on consulting or construction contracts. Encumbrances outstanding included $375,195 for General Government, $102,533 for Public Safety, $75,683 for Economic and Community Development, and $79,375 for Public Works.
57 City Council/RSA Agenda 330 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

9. FUND BALANCES, CONTINUED
A. Classificati1on of Governmental Fund Balances, Continued The following table represents amounts reported under the GASB Statement No. 54 fund balance classifications:
58 City Council/RSA Agenda 331 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

9. FUND BALANCES, CONTINUED
A. Classification of Governmental Fund Balances, Continued Encumbrance balances by major funds and non-major funds as of June 30, 2021 are:

10. DEFICIT FUND BALANCES
At June 30, 2021, the following funds had a deficit fund balance:

The Capital Improvement fund receives its revenues through grant reimbursements. Since the grants are reimbursable, there is a delay between incurring expenditures and the processing of the related billings and receiving payments. The deficit will be reduced as reimbursements are received.

11. DEFINED BENEFIT PENSION PLAN
A. Summary of Pension Plan Balances
Pension related balances presented on the Statement of Net Position as of June 30, 2021, by individual plan are described in the following table:

Deferred Deferred Net Deferred
Employer Outflows - Pension Inflows - Pension
Contributions Pension Liability Pension Expense
CALPERS Miscellaneous
Agent Multiple Employer Plan 4,243,055 $ $ 2,053,443 $ 35,824,441 $ 344,679 $ 4,930,857 CALPERS Safety
Cost Sharing Plan 5,689,550 8,448,190 58,234,918 4,885,512 9,856,442 Total $ 9,932,605 $ 10,501,633 $ 94,059,359 $ 5,230,191 $ 14,787,299 59 City Council/RSA Agenda 332 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan General Information about the Plan
Plan Description—All miscellaneous qualified permanent and probationary employees are eligible to participate in the City’s pension plans administered by the California Public Employees’ Retirement System (CalPERS), which acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plans are established by State statute and City resolution. CalPERS issues publicly available reports, available on the CalPERS website, that include a full description of the pension plans, including benefit provisions, assumptions and membership information.

Benefits provided — CalPERS provides retirement and disability retirement benefits, annual cost-of-living adjustments, and death benefits to plan members 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. The retirement benefit, payable monthly for life, is based on a formula which varies depending on the employee’s retirement plan, date of hire, and participation in a public retirement plan prior to City employment.

The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each plan are applied as specified by the Public Employees’ Retirement Law.

On October 26, 2010, the City amended its contract with CalPERS to provide a two-tier retirement formula plan.

Employees hired on or after November 30, 2010, would fall under second-tier plans. On January 1, 2013, the Public Employees’ Pension Reform Act (PEPRA) took effect. PEPRA distinguishes between “Classic” employees, who were in a public retirement plan prior to January 1, 2013, and “new” employees, who first became a member of a public retirement plan on or after January 1, 2013. “Classic” employees, hired by the City on or after November 30, 2010, are eligible for Tier 2 benefits while new employees are eligible for the retirement benefits established by PEPRA.

A summary of the benefit formulas follows:
60 City Council/RSA Agenda 333 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued General Information about the Plan, Continued
Covered Employees—At the measurement date June 30, 2020, the most recent data available, the following Miscellaneous employees were covered by the benefit terms:

Miscellaneous
Inactive employees or beneficiaries currently receiving benefits 271 Inactive employees entitled to but not yet receiving benefits 328 Active employees 161
Total 760
Contributions—Section 20814(C) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers be determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. Funding contributions for both Plans are determined annually on an actuarial basis as of June 30 by CalPERS. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The City is required to contribute the difference between the actuarially determined rate and the contribution rate of employees.

Net Pension Liability
The City’s net pension liability for Miscellaneous employees is measured as the total pension liability less the pension plan’s fiduciary net position. The net pension liability of the Plan is measured as of June 30, 2020. 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.

Actuarial Assumptions—The total pension liabilities in the June 30, 2019, actuarial valuations were determined using the following actuarial assumptions:
61 City Council/RSA Agenda 334 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued Net Pension Liability, Continued
Discount Rate—The discount rate used to measure the total pension liability was 7.15% for the Plan. To determine whether the municipal bond rate should be used in the calculation of a discount rate for the plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, none of the tested plans run out of assets. Therefore, the current 7.15 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of 7.15 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund (Public Employees’ Retirement Fund) cash flows.

Such cash flows were developed assuming that both members and employers will make their required contributions on time and as scheduled in all future years. Using historical returns of all the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11-60 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 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 equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

The following table reflects the long-term expected real rate of return by asset class. The rate of return was calculated using the capital market assumptions applied to determine the discount rate and asset allocation. The target allocation shown was adopted by the CalPERS Board effective July 1, 2016. 62 City Council/RSA Agenda 335 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued Net Pension Liability, Continued
The changes in the Net Pension Liability for the Miscellaneous Plan follow:

Sensitivity of the Net Pension Liability to Changes in the Discount Rate—The following presents the net pension liability of the City for each Plan, calculated using the discount rate for each Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one-percentage point lower or onepercentage point higher than the current rate:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Balance at June 30, 2019, measurement date $ 107,168,434 141,011,591 $ 33,843,157 $ Changes in the year:

Service cost 2,464,929 - 2,464,929
Interest on total pension liability 9,921,578 - 9,921,578 Changes of assumptions - - -
Differences between expected and
actual experience (240,946) - (240,946)
Net Plan to Plan Resource Movement - - -
Contribution-employer - 3,864,555 (3,864,555)
Contribution-employee (paid by employer) - 1,127,611 (1,127,611) Net investment income - 5,323,192 (5,323,192)
Benefit payments, including refunds of
employee contributions (6,479,557) (6,479,557) -
Administrative expense - (151,081) 151,081
Other Miscellaneous Incme/Expense - - -
Net changes 3,684,720 5,666,004 1,981,284
Balance at June 30, 2020, measurement date $ 110,853,154 146,677,595 $ 35,824,441 $ Increase (Decrease)
1% Decrease 6.15%
Net pension liability $55,612,566
Current discount rate 7.15%
Net pension liability $35,824,441
1% Increase 8.15%
Net pension liability $19,571,996
63 City Council/RSA Agenda 336 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued Net Pension Liability, Continued
Pension Plan Fiduciary Net Position—Detailed information about the Plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions For the year ended June 30, 2021, the City recognized pension expense of $4,930,857 for the Miscellaneous Plan. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$4,243,055 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 June 30:

Deferred Outflows/
(Inflows) of Resources
2021 $357,881
2022 338,037
2023 560,155
2024 452,691
Payable to Pension Plan
As of June 30, 2021, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

Changes in Assumptions
There were no changes in assumptions for measurement date June 30, 2020. 64 City Council/RSA Agenda 337 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans General Information about the Plan
Plan Description—All qualified permanent and probationary safety employees are eligible to participate in pension plans administered by the California Public Employees’ Retirement System (CalPERS), a cost sharing multipleemployer defined benefit pension plan that acts as a common investment and administrative agent for its participating member employers. Benefit provisions under the Plan are established by State statute and City resolution.

Benefits Provided—CalPERS provides retirement and disability retirement benefits, annual cost-of-living adjustments and death benefits to plan members and their 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. The retirement benefit, payable for life, is based on a formula which varies depending on the employee’s retirement plan, date of hire, and participation in a public retirement plan prior to City employment.

The death benefit is one of the following: the Basic Death Benefit, the 1957 Survivor Benefit, or the Optional Settlement 2W Death Benefit. The cost-of-living adjustments for each rate plan are applied as specified by the Public Employees’ Retirement Law.

The Plan’s provisions and benefits in effect during 2020-21 are summarized as follows:

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 July 1 following notice of a change in the rate. Funding contribution 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.
65 City Council/RSA Agenda 338 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans, Continued Net Pension Liabilities
Actuarial Assumptions—The total pension liabilities in the June 30, 2019, actuarial valuations were determined using the following actuarial assumptions:

Discount Rate—The discount rate used to measure the total pension liability was 7.15%. To determine whether the municipal bond rate should be used in the calculation of a discount rate for each plan, CalPERS stress tested plans that would most likely result in a discount rate that would be different from the actuarially assumed discount rate. Based on the testing, the plan will not run out of assets. Therefore, the current 7.15% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 7.15% will be applied to the plan in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.

The long-term expected rate of return on pension plan investments was determined using a building-block method in which best-estimate ranges of expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class. (1)
66 City Council/RSA Agenda 339 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans, Continued Net Pension Liabilities, Continued
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all the funds’ asset classes, expected compound returns were calculated over the short-term (first 10 years) and the long-term (11-60 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 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 equivalent to the single equivalent rate calculated above and rounded down to the nearest one quarter of one percent.

As of June 30, 2021, the City reported its proportionate share of the net pension liability of the Safety Plan as follows:

The City’s net pension liability of the Plan is measured as the proportionate share of the total net pension liability of the Plan. The net pension liability of the Plan is measured as of June 30, 2020, using 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 as of measurement dates June 30, 2019, and 2020, was as follows:
67 City Council/RSA Agenda 340 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans, Continued Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions Sensitivity of the Net Pension Liability to Changes in the Discount Rate—The following presents the net pension liability of the City for each Plan, calculated using the discount rate for each Plan, as well as what the City’s net pension liability would be if it were calculated using a discount rate that is one-percentage point lower or onepercentage point higher than the current rate:

Pension Plan Fiduciary Net Position—Detailed information about each pension plan’s fiduciary net position is available in the separately issued CalPERS financial reports.

Payable to the Pension Plan—At June 30, 2021, the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2021.

For the year ended June 30, 2021, the City recognized pension expense of $9,856,442 for the Safety Plan. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Deferred
Outflows
Deferred
Inflows
of Resources of Resources
Differences between expected and actual experience 4,515,823 $ - $ Changes in assumptions - 193,982
Net difference between projected and actual earnings on investments 1,265,690 -
Change in employer's proportion 2,666,677 -
Changes in proportion and differences between contributions and proportionate share of contributions - 4,691,530
Pension contributions subsequent to measurement date 5,689,550 - Total 14,137,740 $ 4,885,512 $
68 City Council/RSA Agenda 341 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

11. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans, Continued Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions, Continued $5,689,550 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:

12. OTHER POSTEMPLOYMENT BENEFITS (OPEB)
General Information about the Plan
Plan Description—The City administers an Agent Multiple-Employer defined-benefit post-employment healthcare plan. Dependents are eligible to enroll, and benefits continue to surviving spouses.

Benefits Provided—Eligibility for retiree health benefits requires retirement from the City on or after age 50 with at least five years of CalPERS service. Miscellaneous employees and Police employees with less than 15 years of service receive the PEMHCA minimum benefit under the unequal contribution formula.

Police employees with more than 15 years of City Service receive a vested percentage of the Kaiser Bay Area Premium subject to a cap based on hire date. The monthly cap for those hired before January 1, 2013, is $2,000 monthly, multiplied by the vesting percentage. The monthly cap for those hired on or after January 1, 2013, is $1,000 monthly, multiplied by the vesting percentage.

Current Fire employees are covered by a separate plan. There are several Fire retirees with benefits varying by retirement date.

Employees Covered by Benefit Terms—Eligibility for retiree health benefits requires retirement from the City on or after age 50 with at least five years of CalPERS service.

At the measurement date June 30, 2020 (the census date), the benefit terms covered the following employees:
69 City Council/RSA Agenda 342 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

12. OTHER POSTEMPLOYMENT BENEFITS (OPEB), CONTINUED
General Information about the Plan, Continued
Contributions—The City makes contributions as benefits come due (pay as you go).

Net OPEB Liability
The City's net OPEB liability was measured as of June 30, 2020, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2020.

Actuarial Assumptions—The total OPEB liability in the June 30, 2020, actuarial valuation was determined using the following actuarial assumptions, applied to all periods included in the measurement, unless otherwise specified:

Discount Rate—The discount rate used to measure the total OPEB liability is 5.89%. This is the expected long-term rate of return on District assets using the Moderate Index PLUS strategy within the Public Agency Retirement Services (PARS). The projection of cash flows used to determine the discount rate assumed that the City contribution will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan's fiduciary net position is projected to cover all future OPEB payments. Therefore, the discount rate was set equal to the long-term expected rate of return.
70 City Council/RSA Agenda 343 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

12. OTHER POSTEMPLOYMENT BENEFITS (OPEB), CONTINUED
Net OPEB Liability, Continued
Sensitivity of the Net OPEB Liability to Changes in the Discount Rate—The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using a discount rate that is one percentage point lower (4.89%) or one percentage point higher (6.89%), follows:

Sensitivity of the Net OPEB Liability to Changes in the Healthcare Cost Trend Rates—The net OPEB liability of the City, as well as what the City's net OPEB liability would be if it were calculated using healthcare cost trend rates that are one percentage point lower (5.50%) or one percentage point higher (7.50%) than current healthcare cost trend rates, follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2020 $ 15,822,204 $ 12,963,962 $ 2,858,242 Changes in the year:

Service cost 512,421 - 512,421
Interest 1,001,572 - 1,001,572
Differences between actual and
expected experience 144,434 - 144,434
Changes in assumptions 808,111 - 808,111
Contribution - employer - 668,351 (668,351)
Contribution - employer
implicit subsidy - 355,681 (355,681)
Benefit Payments, Including
Refunds of Employee
Contributions (668,351) (668,351) -
Implicit rate subsidy fulfilled (355,681) (355,681) -
Net investment income - 585,439 (585,439)
Administrative expenses - (44,405) 44,405
Net changes 1,442,506 541,034 901,472
Balance at June 30, 2021 $ 17,264,710 $ 13,504,996 $ 3,759,714 Increase (Decrease)
71 City Council/RSA Agenda 344 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

12. OTHER POSTEMPLOYMENT BENEFITS (OPEB), CONTINUED
OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB For the year ended June 30, 2021, the City recognized an OPEB expense of $677,702. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
$913,698 reported as deferred outflows of resources related to contributions subsequent to the measurement date will be recognized as a reduction of the net OPEB liability in the year ended June 30, 2022. Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:
72 City Council/RSA Agenda 345 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

13. RISK MANAGEMENT
The City is a member of the Bay Cities Joint Powers Insurance Authority (BCJPIA). The BCJPIA provides coverage against the loss risks described in the following paragraphs under the terms of a joint-powers agreement with the City and several other cities and governmental agencies.

The City has insurance for employment practices liability with coverage of $1,000,000, including the City’s self-insured retention of $75,000; property with coverage at the replacement value of the property with a limit of $1,000,000,000, including the City’s deductible of $10,000; auto and physical damage with coverage of $1,000,000,000, including the City’s deductible of $1,000; and general liability with coverage of $29,000,000, including City’s self-insured retention of $250,000.

The City has workers’ compensation insurance with coverage up to $1,000,000. The City has a self-insured retention up to $250,000 per claim.

For the years ended June 30, 2021, 2020, and 2019, the amount of settlements did not exceed insurance coverage.

The BCJPIA is governed by a Board consisting of representatives from member agencies. The Board controls the operations of the BCJPIA, including selection of management and approval of operating budgets, independent of any influence by member agencies beyond their representation on the Board. The City’s deposits with the BCJPIA are in accordance with formulas established by the BCJPIA. Actual surpluses or losses are shared according to a formula developed from overall loss costs, and they spread to member entities on a percentage basis after a retrospective rating. Financial statements for the risk pools may be obtained from BCJPIA, 1750 Creekside Oaks Drive, Suite 200, Sacramento, California 95833; or www.bcjpia.org.

Insurance Internal Service Funds
The City’s liability for uninsured general liability claims, including claims incurred but not reported, is reported in the General Liability Self-Insurance Internal Service Fund. Claims and judgments, including a provision for claims incurred but not reported, are recorded when a loss is deemed probable of assertion and the amount of the loss is reasonably determinable. As discussed, above, the City has coverage for such claims, but it has retained the risk for the deductible or uninsured portion, of these claims. The liability is based on an independent actuarial study prepared biennially. It was computed as follows for the year ended June 30, 2021:

The change in the Workers’ Compensation Self-Insurance Internal Service Fund’s claims liability, including claims incurred but not reported, is based on historical trend information. It was computed as follows at June 30, 2021:
73 City Council/RSA Agenda 346 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

14. COMMITMENTS AND CONTINGENT LIABILITIES
The City is subject to litigation arising in the normal course of business. In the opinion of the City Attorney, there is no pending litigation that could have adverse effects on the financial position of the City.

The City participates in Federal, State and Local grant programs. These programs have been audited through the fiscal year ended June 30, 2021, by the City’s independent accountants in accordance with the provisions of the Federal Single Audit Act of 1984, including 1996 amendments and applicable State requirements. No cost disallowances were proposed as a result of these audits; however, these programs are still subject to further examination by the grantors and the amount, if any, of expenditures which could be disallowed by the granting agencies cannot be determined at this time.

15. DEVELOPMENT AND PARTICIPATION AGREEMENTS
A. Mid-Peninsula Housing Coalition
In August 2004, the Redevelopment Agency provided Mid-Peninsula Housing Coalition, doing business as MP Mission Associates, L.P., a loan of $4,150,000 to build 120 affordable family rental units on Mission Boulevard (the “Mission Gateway” project). The loan is to be repaid in 55 years at 3% interest from residual receipts generated by the project. As of June 30, 2021, the balance on this loan, including unpaid accrued interest, is $6,048,625.

In March 2011, the Redevelopment Agency provided Mid-Peninsula Housing Coalition, doing business as MP Union City TOD II, L.P., a loan of $5,116,284 to build 55 affordable housing units on Block 4 of the Station District (Phase 2 of the “Station Center” project). This loan is to be repaid in 55 years at 3% interest. As of June 30, 2021, the balance on this loan, including unpaid accrued interest, is $5,854,224. The completed Station Center project includes 155 affordable housing units and two manager units.

With the dissolution of the Redevelopment Agency, these loans are now accounted for in the City of Union City as Successor Agency to the Redevelopment Agency Low- and Moderate-Income Housing Fund.

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY On December 29, 2011, the California Supreme Court upheld Assembly Bill 1X 26 (the Bill) that provides for the dissolution of all redevelopment agencies in the State of California. This action has impacted the reporting entity of the City of Union City that previously had reported a redevelopment agency within the reporting entity of the City as a blended component unit.

The Bill provides that upon dissolution of a redevelopment agency, either the City or another unit of local government will agree to serve as the “successor agency” to hold the assets until they are distributed to other units of state and local government. On January 24, 2012, by Resolution 4260-12, the City Council elected to become the Successor Agency for the former redevelopment agency in accordance with the bill.

After enactment of the law, which occurred on June 28, 2011, redevelopment agencies in the State of California cannot enter into new projects, obligations or commitments. Subject to the control of a newly established oversight board, remaining assets can only be used to pay enforceable obligations in existence at the date of dissolution (including the completion of any unfinished projects that were subject to legally enforceable contractual commitments). 74 City Council/RSA Agenda 347 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY,

CONTINUED
In future fiscal years, successor agencies will only be allocated revenue in the amount that is necessary to pay the estimated annual installment payments on enforceable obligations of the former redevelopment agency until all enforceable obligations of the prior redevelopment agency have been paid in full and all assets have been liquidated.

The Bill directs the State Controller of the State of California to review the propriety of any transfers of assets between redevelopment agencies and other public bodies that occurred after January 1, 2011. If the public body that received such transfers is not contractually committed to a third party for the expenditure or encumbrance of those assets, the State Controller is required to order the available assets to be transferred to the public body designated as the successor agency by the Bill.

Management believes, in consultation with legal counsel, that the obligations of the former redevelopment agency due to the City are valid enforceable obligations payable by the successor agency trust under the requirements of the Bill.

The City’s position on this issue is not a position of settled law and there is considerable legal uncertainty regarding this issue. It is reasonably possible that a legal determination may be made at a later date by an appropriate judicial authority that would resolve this issue unfavorably to the City.

In accordance with the timeline set forth in the Bill, as modified by the California Supreme Court on December 29, 2011, all redevelopment agencies in the State of California were dissolved and ceased to operate as a legal entity as of February 1, 2012. Prior to that date, the final seven months of activity of the Redevelopment Agency continued to be reported in the governmental funds of the City. After the date of dissolution, the assets and activities of the dissolved Redevelopment Agency are reported in the Redevelopment Property Tax Trust Fund, a fiduciary fund (privatepurpose trust fund) in the financial statements of the City.

The transfer of assets and liabilities of the former Redevelopment Agency as of February 1, 2012, (effectively the same date as January 31, 2012) from governmental funds of the City to fiduciary funds was reported in the governmental funds as an extraordinary loss (or gain) in the governmental fund financial statements. The receipt of these assets and liabilities as of January 31, 2012, was reported in the private-purpose trust fund as an extraordinary loss.

A. Cash and Investments
The City of Union City maintains a cash and investment pool that is available for all City activities, including those of the Successor Agency Trust fund. The Successor Agency’s Cash and investments reported in the Statement of Fiduciary Net Position as of June 30, 2021, consisted of the following:

The City manages the Successor Agency’s cash and investments in a manner consistent with the rest of its cash and investment pool. See Note 2 for additional information regarding the type of investments and risks. 75 City Council/RSA Agenda 348 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY,

CONTINUED
B. Long-Term Liabilities
Upon the dissolution of the Redevelopment Agency, the balances of long-term liabilities were transferred from the former Redevelopment Agency to the Successor Agency. The balances of these long-term liabilities, represented by tax allocation bonds (TAB), as of June 30, 2021, follow:
2007 Community Redevelopment Agency Refunding Tax Allocation Bonds On July 11, 2007, the former Redevelopment Agency issued bonds in the amount of $32,905,000 to advance refund a portion of the Agency’s outstanding 1999 tax allocation bonds. The refunding was done in order to take advantage of lower interest rates. The net present value debt service savings is $2,190,807. Interest payments are due semi-annually, on April 1 and October 1. Principal payments became due beginning October 1, 2013. On July 6, 2017, the outstanding balance of $31,129,661, which comprises $30,425,000 of principal plus $704,661 of unamortized premium, was refunded by the issuance of the 2017 Series B Tax Allocation Refunding Bonds. The issuance of the refunding bonds is discussed in a separate note.
2011 Community Redevelopment Agency Tax Allocation Bonds On March 2, 2011, the former Redevelopment Agency issued bonds in the amount of $29,590,000 to finance specific projects in the Redevelopment Project Area. The majority of the projects pertain to the Intermodal Station Area by the Union City BART station. Interest payments are payable semi-annually, on December 1 and June 1. The bonds in the amount of $1,850,000 mature through December 2013, and they bear interest at the rate of 3.000%. The bonds in the amount of $340,000 mature December 2014, and they bear an interest rate of 3.750%. The bonds in the amount of $27,400,000 mature through December 2033, and they bear interest rates between 4.000% and 6.875%. These bonds are subordinate to the Tax Allocation Bond Series 2001A, 2001B, 2003A, 2005, 2010 and the Refunding Tax Allocation Bond Series 2007. On July 6, 2017, the outstanding balance of $26,041,554, which comprises $26,270,000 of principal less $228,446 of unamortized discount, was refunded by the issuance of the 2017 Series A Tax Allocation Refunding Bonds.

The issuance of the refunding bonds is discussed in a separate note.

Amounts Due Amounts Due
Balance Balance Within In More than
July 30, 2020 Additions Retirements June 30, 2021 One Year One Year 2015A Refunding TAB 66,195,000 - (1,505,000) 64,690,000 1,665,000 63,025,000

2.000% - 5.000% due 10/01/38
Unamortized premium, 2015A TAB 6,662,678 - (383,479) 6,279,199 - 6,279,199 2015B Refunding TAB 4,095,000 - (230,000) 3,865,000 240,000 3,625,000

1.000% - 4.500% due 10/01/33
Unamortized discount, 2015B TAB (40,680) - 3,287 (37,393) - (37,393) 2017A Refunding TAB 21,840,000 - (1,155,000) 20,685,000 1,405,000 19,280,000

3.000% - 5.000% due 10/01/33
Unamortized premium, 2017A TAB 3,594,824 - (271,308) 3,323,516 - 3,323,516 2017B Refunding TAB 24,125,000 - (880,000) 23,245,000 1,025,000 22,220,000

2.000% - 5.000% due 10/01/33
Unamortized discount, 2017B TAB 3,711,666 - (280,126) 3,431,540 - 3,431,540 $ - 130,183,488 $ (4,701,626) $ 125,481,862 $ 4,335,000 $ 121,146,862 $ 76 City Council/RSA Agenda 349 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY,

CONTINUED
B. Long-Term Liabilities, Continued
2015 Series A Tax Allocation Refunding Bonds
On November 12, 2015, the Successor Agency issued tax-exempt refunding tax allocation bonds in the amount of $72,135,000 to current refund the outstanding balances of the 2001 Series A, 2003A, and 2005 tax allocations bonds and to advance refund the outstanding balance of the 2010 tax allocation bonds. The escrow agent will hold amounts in an escrow fund for the 2010 TAB in amounts sufficient to advance refund the bonds on the first optional redemption date of October 1, 2020. The refunding was done in order to take advantage of lower interest rates. The net present value debt service savings are $2,090,770 on the 2001 Series A, $914,228 on the 2003A, $3,454,929 on the 2005 and $17,380 on the 2010 tax allocation bonds. Interest payments are due semi-annually, on April 1 and October 1; principal payments are due October 1. $60,910,000 in serial bonds, bearing interest rates between 2.000% and 5.000%, matures October 1, 2036. Term bonds of $11,225,000, bearing an interest rate of 3.625%, are due October 1, 2038. 2015 Series B Tax Allocation Refunding Bonds
On November 12, 2015, the Successor Agency issued taxable refunding tax allocation bonds in the amount of $5,005,000 to current refund the outstanding balance of the 2001 Series B tax allocation bonds. The refunding was done in order to take advantage of lower interest rates. The net present value debt service savings is $1,329,377. Interest payments are due semi-annually, on April 1 and October 1; principal payments are due October 1. $2,690,000 in serial bonds, bearing interest rates between 1.000% and 4.000%, are due October 1, 2026. Term bonds of $1,230,000, bearing an interest rate of 4.250%, are due October 1, 2030. Term bonds of $1,085,000, bearing an interest rate of 4.500%, are due on October 1, 2033.
2017 Series A Tax Allocation Refunding Bonds
On July 6, 2017, the Successor Agency issued tax-exempt refunding tax allocation bonds in the amount of $22,930,000 to advance refund the outstanding balance of the 2011 tax allocation bonds. The escrow agent will hold amounts in an escrow fund for the 2011 bonds in amounts sufficient to advance refund the bonds on the first optional redemption date of December 1, 2021. The refunding was done in order to take advantage of lower interest rates. The net present value debt service savings is $4,480,653. Interest payments are due semi-annually, on April 1 and October 1; principal payments are due October 1. $22,930,000 in serial bonds, bearing interest rates between 3.000% and 5.000%, mature beginning October 1, 2019, and annually thereafter through October 1, 2033. 2017 Series B Tax Allocation Refunding Bonds
On July 6, 2017, the Successor Agency issued tax-exempt refunding tax allocation bonds in the amount of $25,710,000 to current refund the outstanding balance of the 2007 tax allocation bonds. The refunding was done in order to take advantage of lower interest rates. The net present value debt service savings is $6,096,158. Interest payments are due semi-annually, on April 1 and October 1; principal payments are due October 1. $25,710,000 in serial bonds, bearing interest rates between 2.000% and 5.000%, mature beginning October 1, 2018, and annually thereafter through October 1, 2033.
77 City Council/RSA Agenda 350 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY,

CONTINUED
B. Long-Term Liabilities, Continued
The following schedule illustrates the debt-service requirements to maturity for the Successor Agency as of June 30, 2021:

Pledge of Revenue:

Tax Allocation Bonds
The former Redevelopment Agency had pledged its tax increment revenue to pay the debt service on the tax allocation bonds. With the elimination of the Redevelopment Agency on January 31, 2012, this outstanding debt has been assumed by the Successor Agency. The security for this debt will be property tax revenues to be distributed by the County pursuant to Assembly Bill 1X26 and AB 1484, whereby the outstanding tax allocation bonds are considered enforceable obligations. As such, the Successor Agency will receive property taxes sufficient to meet the annual debt service requirement each year until the bonds are fully retired. Total principal and interest remaining on these bonds is $173,106,534. The annual debt service requirements are shown in the above schedule. For the fiscal year ended June 30, 2021, $9,108.719 of property tax revenue was used for payment of bonded debts.

C. Development and Participation Agreements
Union Landing (Dyer Street Triangle)
In 1998, the City formed the Community Facilities District 97-1 (the District), which is within the former Redevelopment Agency project area known as the Dyer Street Triangle. The District issued $8,000,000 in special tax bonds to be used for the design, acquisition and construction of public facilities. The debt service payments on these bonds are made from the special taxes levied on properties within the District. The former Redevelopment Agency entered into agreements with the following property owners in the District, through Owner Participation Agreements (OPA), to pay or reimburse them for any special taxes assessed given certain conditions. With the dissolution of the Redevelopment Agency, responsibility for the payments associated with these OPAs has been assigned to the Successor Agency.

Year Ending
June 30 Principal Interest Total
2022 4,335,000 $ 5,151,544 $ 9,486,544 $
2023 4,545,000 4,934,394 9,479,394
2024 4,770,000 4,706,200 9,476,200
2025 5,440,000 4,455,131 9,895,131
2026 5,705,000 4,180,144 9,885,144
2027-2031 33,540,000 16,241,519 49,781,519
2032-2036 37,675,000 7,007,143 44,682,143
2037-2039 16,475,000 948,597 17,423,597
Total 112,485,000 $ 47,624,672 $ 160,109,672 $
Unamortized bond
premium/discount 12,996,862 12,996,862
$ 173,106,534 125,481,862 $
Tax Allocation Bonds
78 City Council/RSA Agenda 351 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

16. SUCCESSOR AGENCY TRUST FOR FORMER COMMUNITY REDEVELOPMENT AGENCY,

CONTINUED
C. Development and Participation Agreements, Continued
Syufy OPA—In October 1997, the Redevelopment Agency approved and amended an OPA with Sycal Properties, Inc., and Syufy Enterprises, whereby Syufy would demolish a drive-in theater and redevelop the subject property. Syufy also provided property to the Redevelopment Agency for road improvements to Dyer Street and Union Landing Drive. This OPA provides that the Redevelopment Agency will pay for the special taxes levied on them by the CFD No. 97-1 1998 Special Tax Bonds. In fiscal year 2020-21, $204,982 was paid to the property owners pursuant to this agreement.

Pappas OPA—In December 1997, the Redevelopment Agency approved an OPA with Pappas Union City LP and Louie J. Pappas and Voula L. Pappas (collectively known as Pappas), whereby Pappas would redevelop certain parcels within the subject property. Pappas also provided property to the Redevelopment Agency for road improvements to Dyer Street and Union Landing Drive. The Pappas OPA provides that the Redevelopment Agency will pay for the special taxes levied on them by the CFD No. 97-1 1998 Special Tax Bonds. In fiscal year 2020-21, $190,704 was paid to Pappas Union City LP pursuant to this agreement.

D. Commitments and Contingent Liabilities
The following table represents material commitments for fiscal year 2020-21 that will be included on the recognized obligation payment schedule presented to the State Department of Finance. These obligations are subject to review and approval by the State.

17. COVID-19 PANDEMIC
During December 2019, the Novel Corona Virus Disease (COVID-19) was discovered. COVID-19 was subsequently declared a world-wide pandemic by the World Health Organization on March 11, 2020. On March 4, 2020, California State Governor Gavin Newson proclaimed a State of Emergency as a result of the threat of the COVID-19 in the State of California which led to a mandated shelter in place order. The resulting financial disruption is ongoing and the City has recognized some revenue losses during fiscal year 2020-21 as a result. Although these losses are not significant thus far, the ultimate impact is uncertain at this time and the City management continue to monitor the situation.

18. SUBSEQUENT EVENTS
The City entered into an agreement to acquire a number of properties from California Department of Transportation (CalTrans). The purchase price of the properties was $86,184,000. The properties were conveyed to the City on July 29, 2021.
79 City Council/RSA Agenda 352 Tuesday, April 11, 2023
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2021

19. PRIOR PERIOD ADJUSTMENTS
The City reclassified cash and investments held in trust for pension contributions previously reported in fiduciary funds to a special revenue fund, and removed amounts previously reported in an OPEB trust fund, as they are considered held by an agent multiple employer trust. These reclassifications were made as part of the City’s implementation of GASB Statement No. 84. Fund balance or net position was restated as follows:
80 City Council/RSA Agenda 353 Tuesday, April 11, 2023

REQUIRED SUPPLEMENTARY

INFORMATION
81 City Council/RSA Agenda 354 Tuesday, April 11, 2023
City of Union City
Required Supplementary Information
For the year ended June 30, 2021

1. BUDGETARY BASIS OF ACCOUNTING
A. Budgetary Control and Budgetary Accounting
The City’s budget is the mechanism through which priorities are established and resources are allocated. By resolution, the City Council adopts a biennial operating budget. The budget is adopted on a basis consistent with generally accepted accounting principles (GAAP). Annual appropriations are made for the General Fund, Special Revenue fund and Debt Service funds, with each year of the two-year budget independent of the other. The annual operating budget is effective July 1, and it lapses the following June 30. At the fund level, expenditures may not legally exceed appropriations. Budgetary control is maintained at the department level. Within each fund, department Directors have the authority to make budget transfers between non-payroll related line item accounts and programs under their control. Requests for budget transfers from payroll to non-payroll accounts require the approval of the City Manager. The City Manager is also authorized to approve budget transfers between departments within the same fund. Any budget revisions that will alter the total appropriation of any fund and transfers between funds must be approved by City Council resolution. These revisions are reflected in the final budget information presented in the comparison schedules. Unexpended appropriations lapse at the end of each fiscal year.

The City’s five-year capital improvement plan serves as the basis for the budgets in the capital improvement funds.

Appropriations for capital improvement funds are adopted at the same time as the operating budget. These appropriations are made in the year the project is scheduled to commence and are effective for the life of the project.

Amendments to capital budgets may be approved by City Council at any time during the project’s life. As a result, budget-to-actual schedules are not presented.

Under encumbrance accounting, purchase orders, contracts and other commitments for the expenditure of resources are recorded in governmental funds as restricted, committed, or assigned fund balance at fiscal year-end. In the following fiscal year, the encumbered amounts are reappropriated in order to honor the outstanding commitments.

Unexpended capital improvement appropriations are carried forward into the new fiscal year so that the projects may be completed.

The following pages present the budget comparison schedules for the General Fund and the Special Revenue Major Governmental Funds.
82 City Council/RSA Agenda 355 Tuesday, April 11, 2023

1. BUDGETARY BASIS OF ACCOUNTING, Continued
Budgetary Comparison Schedule, General Fund
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 50,008,300 $ 50,008,300 $ 50,309,792 $ 301,492 Licenses, permits, and fees 4,953,386 4,953,386 4,267,551 (685,835) Fines and forfeitures 642,000 642,000 174,326 (467,674) Intergovernmental 247,495 367,795 1,401,651 1,033,856
Charges for services 2,886,843 2,886,843 2,586,502 (300,341) Investment income 512,649 512,649 (158,677) (671,326)
Other 196,975 196,975 432,653 235,678
Total revenues 59,447,648 59,567,948 59,013,798 (554,150) EXPENDITURES:

Current:

General government 10,440,728 11,081,803 10,259,468 822,335 Public safety 38,546,349 36,869,846 34,491,220 2,378,626 Community and recreation services 3,911,538 4,188,770 3,019,397 1,169,373 Economic and community development 3,434,572 4,159,647 2,898,914 1,260,733 Public works 4,294,945 4,871,623 3,893,908 977,715
Capital outlay 159,500 260,683 154,170 106,513
Debt service:

Principal retirement 576,254 576,254 576,254 -
Interest and fiscal charges 156,503 156,503 160,154 (3,651) Total expenditures 62,165,129 61,520,389 55,453,485 6,711,644 REVENUE OVER (UNDER) EXPENDITURES (2,597,181) (2,072,741) 3,560,313 6,157,494

OTHER FINANCING
SOURCES (USES):

Transfers in 1,250,000 1,250,000 1,250,000 -
Transfers out (1,492,169) (1,492,169) (179,169) 1,313,000 Total other financing sources (uses) (242,169) (242,169) 1,734,276 1,976,445 Net change in fund balance $ (2,314,910) $ (2,839,350) 5,294,589 8,133,939 $ FUND BALANCES:

Beginning of year 21,186,296
End of year 26,480,885
Adjustments to GAAP basis (Footnote A) 3,441,177
Fund balances, end of year (Footnote A) $ 29,922,062
Footnote A: The General Fund includes funds that are budgeted as special revenue funds but do not meet the criteria for classification as a special revenue fund in accordance with GAAP. The funds budgeted as special revenue funds are not included as part of the budgetary comparisons for the General Fund. The budgetary comparisons for these funds necessary to demonstrate legal compliance are included in the combining and individual fund statements in the comprehensive annual financial statements.

Budgeted Amounts
City of Union City
Required Supplementary Information
For the year ended June 30, 2021
83 City Council/RSA Agenda 356 Tuesday, April 11, 2023

1. BUDGETARY BASIS OF ACCOUNTING, Continued
Budgetary Comparison Schedule, Low- and Moderate-Income Housing Special Revenue Fund Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ 20,000 $ 20,000 $ 218,686 $ 198,686 Total revenues 20,000 20,000 218,686 198,686
EXPENDITURES:

Current:

Housing and community development 10,500 56,114 4,721 51,393 Total expenditures 10,500 56,114 4,721 51,393
Net change in fund balance $ (36,114) 9,500 $ 213,965 250,079 $ FUND BALANCES:

Beginning of year 31,973,195
End of year $ 32,187,160
Budgeted Amounts
City of Union City
Required Supplementary Information
For the year ended June 30, 2021
84 City Council/RSA Agenda 357 Tuesday, April 11, 2023

2. SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Fiscal year 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Measurement period 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Total Pension Liability
Service cost $ 2,464,929 $ 2,632,589 $ 2,706,624 $ 2,864,251 $ 2,421,699 $ 2,513,110 $ 2,430,874 Interest on the total pension liability 9,921,578 9,523,726 8,884,813 8,673,637 8,172,480 7,877,012 7,576,954 Changes of assumptions - (621,644) - 7,455,179 (1,991,573) - - experience 3,206,882 (240,946) (2,414,946) 1,153,485 (2,052,903) (1,972,066) - Benefit payments, including refunds of employee
contributions (6,054,812) (6,479,557) (5,596,093) (5,341,843) (4,546,757) (4,311,625) (3,976,150) Net change in total pension liability 9,308,385 5,666,004 2,958,754 14,804,709 3,994,519 2,114,858 6,031,678 Total pension liability - beginning (a-1) 131,703,206 141,011,591 128,744,452 113,939,743 109,945,224 107,830,366 101,798,688 Total pension liability - ending (a-2) 146,677,595 $ 141,011,591 $ 131,703,206 $ 128,744,452 $ 113,939,743 $ 109,945,224 $ 107,830,366 $ Plan Fiduciary Net Position
Plan-to-plan movement - $ - $ (3,233) $ - $ - $ (1,936) $ - $ Contributions-employer 3,864,555 3,848,992 3,179,595 2,927,761 2,899,129 2,609,444 2,520,794 Contributions-employee 1,127,611 1,311,530 1,233,093 1,119,518 1,121,325 1,104,774 1,164,221 Net investment income 5,323,192 6,665,329 8,010,566 9,658,906 450,922 1,907,216 12,715,346 Benefit payments, including refunds of employee
contributions (6,054,812) (6,479,557) (5,596,093) (5,341,843) (4,546,757) (4,311,625) (3,976,150) Administrative expense (151,081) (72,411) (148,153) (128,212) (53,002) (97,901) - Other miscellaneous income /(expense) - 236 (281,346) - - - - Net change in fiduciary net position 5,698,864 3,684,720 6,394,429 8,236,130 (128,383) 1,209,972 12,424,211 Plan fiduciary net position - beginning (b-1) 101,469,570 107,168,434 95,075,141 86,839,011 86,967,394 85,757,422 73,333,211 Plan fiduciary net position - ending (b-2) $ 110,853,154 $ 107,168,434 $ 101,469,570 $ 95,075,141 $ 86,839,011 $ 86,967,394 $ 85,757,422 Plan net pension liability - beginning (a-1)-(b-1) $ 33,843,157 $ 30,233,636 $ 33,669,311 $ 27,100,732 $ 22,977,830 $ 22,072,944 $ 28,465,477 Plan net pension liability - ending (a-2)-(b-2) 35,824,441 33,843,157 30,233,636 33,669,311 27,100,732 22,977,830 22,072,944

75.58% 76.00% 77.04% 73.85% 76.21% 79.10% 79.53%
Covered payroll $ 13,521,828 $ 14,611,544 $ 14,474,267 $ 15,177,251 $ 14,167,785 $ 14,451,463 $ 13,057,104 Net pension liability as a percentage of covered payroll 264.94% 231.62% 208.88% 221.84% 191.28% 159.00% 169.05% *Historical information is required only for measurement periods for which GASB 68 is applicable.

Notes to Schedule of Changes in Net Pension Liability and Related Ratios:

Benefit Changes: The figures above do not include any liability impact that may have resulted from plan changes which occurred after the June 30, 2017 valuation date. This applies for voluntary benefit changes as well as any offers of Two Years Additional Service Credit (a.k.a. Golden Handshakes).

Changes of Assumptions: In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate. In 2017, the discount rate was reduced from 7.65 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense.) In 2014, amounts reported were based on the 7.5 percent discount rate.

Plan fiduciary net position as a percentage of total
pension liability
Miscellaneous Employees, Agent Multiple-Employer Defined Benefit Plan - Last 10 Years* City of Union City
Required Supplementary Information
For the year ended June 30, 2021
85 City Council/RSA Agenda 358 Tuesday, April 11, 2023

3. SCHEDULE OF CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Fiscal year 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Measurement date 6/30/2020 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 Proportion of the net pension liability 0.53523% 0.51222% 0.49768% 0.47679% 0.46929% 0.41902% 0.36515% Proportionate share of the net pension liability 52,487,841 $ 52,487,841 $ $ 47,957,639 $ 47,284,595 $ 40,608,201 $ 28,760,899 $ 22,721,774 Covered payroll $ 10,530,272 $ 10,681,452 $ 10,417,936 $ 9,575,599 $ 9,335,067 $ 8,737,678 $ 8,687,097 Proportionate share of the net pension liability as a
percentage of covered payroll 498.45% 491.39% 460.34% 493.80% 435.01% 329.16% 261.56% Plan fiduciary net position as a percentage of the
total pension liability 75.10% 75.26% 75.26% 73.31% 74.06% 78.40% 79.82% *Historical information is required only for measurement periods for which GASB 68 is applicable.

Notes to Schedule of Changes in Net Pension Liability and Related Ratios:

Safety Cost-Sharing Multiple-Employer Defined Benefit Plan - Last 10 Years* City of Union City
Required Supplementary Information
For the year ended June 30, 2021
86 City Council/RSA Agenda 359 Tuesday, April 11, 2023

4. SCHEDULE OF CONTRIBUTIONS - Last Ten Years*
A. Miscellaneous Employees, Agent Multiple-Employer Defined Benefit Plan FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18 FY 2016-17 FY 2015-16 FY 2014-15 Actuarially determined contribution 4,243,055 $ 3,864,536 $ 3,848,992 $ 3,179,583 $ 2,927,761 $ 2,899,129 $ 2,609,444 $ Contributions in relation to the
actuarially determined contribution (3,864,536) (4,243,055) (3,848,992) (3,179,583) (2,927,761) (2,899,129) (2,609,444) Contribution deficiency (excess) - $ - $ - $ - $ - $ - $ - $ Covered payroll 13,927,483 $ 13,521,828 $ 14,611,544 $ 14,474,267 $ 15,177,251 $ 14,167,782 $ 14,451,463 $ Contributions as a percentage of
covered payroll 30.47% 28.58% 26.34% 21.97% 19.29% 20.46% 18.06% B. Safety Employees, Cost-Sharing Multiple-Employer Defined Benefit Plan FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18 FY 2016-17 FY 2015-16 FY 2014-15 Contractually required contribution
(actuarially determined) $ 5,108,009 5,689,550 $ 4,520,381 $ 3,625,107 $ 3,044,371 $ 2,705,659 $ 1,746,271 $ Contributions is relation to the
actuarially determined contributions (5,108,009) (5,689,550) (4,520,381) (3,625,107) (3,044,371) (2,705,659) (1,746,271) Contribution deficiency (excess) - $ - $ - $ - $ - $ - $ - $ Covered payroll 10,846,180 10,530,272 10,681,452 10,417,936 9,575,599 9,335,067 8,737,678 Contributions as a percentage of
covered payroll 52.46% 48.51% 42.32% 34.80% 31.79% 28.98% 19.99% *Historical information is required only for measurement periods for which GASB 68 is applicable.

Notes to Schedule of Employer Contribution:

Valuation date: 6/30/2018 6/30/2017 6/30/2016 6/30/2015 6/30/2014 6/30/2013 6/30/2012 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1) (1) (1)
Assets valuation method: Market
Value
Market
Value
Market
Value
Market
Value
Market
Value
Market
Value
15 Year
Smoothed
Market
Method
Inflation: 2.50% 2.63% 2.75% 2.75% 2.75% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.25% 7.38% 7.50% 7.50% 7.50% 7.50% Retirement age: (3) (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4)
City of Union City
Required Supplementary Information
For the year ended June 30, 2021
Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
87 City Council/RSA Agenda 360 Tuesday, April 11, 2023
City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2021

5. OTHER POST EMPLOYMENT BENEFITS (OPEB)
Measurement Period 2019-20 2018-19 2017-18 2016-17
Total OPEB Liability
Service Cost 512,421 $ 320,035 $ 477,452 $ 469,251 $
Interest on the total OPEB liability 1,001,572 1,294,855 1,257,466 1,039,025 Changes in benefit terms - - - 134,545
Differences between expected and actual experience 144,434 (3,987,167) (916) 650,698 Changes of assumptions 808,111 (91,744) (531,010) 1,717,923 Benefit payments, including refunds of employee contributions and implicit subsidy (1,153,589) (1,024,032) (1,235,546) (1,048,133) Net change in total OPEB liability (3,617,610) 1,442,506 (32,554) 2,963,309 Total OPEB liability - beginning 19,439,814 15,822,204 19,472,368 16,509,059 Total OPEB liability - ending (a) $ 15,822,204 17,264,710 $ 19,439,814 $ 19,472,368 $ Plan Fiduciary Net Position
Contributions - employer 668,351 $ 1,030,851 $ 581,906 $ 3,094,420 $ Contributions - employer implicit subsidy 355,681 518,389 511,778 353,713 POA Employees - - 141,862 -
Net investment income 585,439 808,491 626,123 869,012
Benefit payments, including refunds of employee contributions and implicit subsidy (1,153,589) (1,024,032) (1,235,546) (1,048,133) Administrative expense (44,405) (24,178) (23,900) (50,212) Net change in plan fiduciary net position 1,179,964 541,034 602,223 3,218,800 Plan fiduciary net position - beginning 11,783,998 12,963,962 11,181,775 7,962,975 Plan fiduciary net position - ending (b) $ 12,963,962 13,504,996 $ 11,783,998 $ 11,181,775 $ Net OPEB liability/(asset) - ending (a) - (b) $ 2,858,242 3,759,714 $ 7,655,816 $ 8,290,593 $ Plan fiduciary net position as a percentage of the total OPEB liability 78.22% 81.94% 60.62% 57.42% Covered-employee payroll 21,867,460 $ 20,793,624 $ 23,515,163 $ 22,885,803 $ Net OPEB liability as a percentage of covered-employee payroll 17.19% 13.75% 32.56% 36.23% Notes:

Changes of Assumptions. The discount rate was changed from 6.75% (net of administrative expenses) to 6.50% fro the measurement period ended June 30, 2018
*Ten years of data: Fiscal year 2017/18 was the first year of implementation of GASB Statement Number 75, therefore only two years of data is presented. Additional years information will be present as it becomes available A. Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period (1) 88 City Council/RSA Agenda 361 Tuesday, April 11, 2023
City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2021

5. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
Fiscal Year Ended June 30 2021 2020 2019 2018
Actuarially Determined Contribution (ADC) 798,148 $ 776,704 $ 957,631 $ 1,131,869 $ Contributions in relation to the ADC (913,698) (1,024,032) (1,549,240) (1,093,684) Contribution deficiency (excess) (115,550) $ (247,328) $ (591,609) $ 38,185 $ Covered-employee payroll 21,140,955 $ 21,867,460 $ 20,793,624 $ 23,515,163 $ Contributions as a percentage of covered-employee payrol 3.78% 3.55% 4.61% 4.81% (1) Historical information is required only for measurement periods for which GASB 75 is applicable.

Notes to Schedule:

Actuarial Cost Method Entry age normal, level percent of pay Amortization Method Closed period, level percent of pay Amortization Period 20 Years
Inflation 2.50%
Assumed Payroll Growth 2.75%
Healthcare Trend Rates 6.50%, trending down to 3.84%
Rate of Return on Assets 6.75%
Mortality Rate Based CalPERS Rates
Retirement Rates Based CalPERS Rates
B. Schedule of Plan Contributions (1)
89 City Council/RSA Agenda 362 Tuesday, April 11, 2023
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90 City Council/RSA Agenda 363 Tuesday, April 11, 2023

SUPPLEMENTARY

INFORMATION
91 City Council/RSA Agenda 364 Tuesday, April 11, 2023

NON-MAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS
Special revenue funds are used to account for revenues that are legally restricted to expenditures for particular purposes.

Measure B/ACTIA
Under Measure B administered by the Alameda County Transportation Commission (ACTC), the City receives proceeds of a voter-approved additional half-cent sales tax for use on transportation-related expenditures. This fund accounts for the City's portion of Measure B sales tax used to finance streets and roads projects and bicycle and pedestrian path projects.

Special Parks
This fund accounts for the park dedication fees and bedroom taxes received for the development and improvement of City parks. Financing is also provided by state and local grant funds.

State Gas Tax
To account for Highways Users Tax funds received. The State imposes excise taxes on transportation fuels. Taxes on fuel used for motor vehicles is transferred to the Highways Users Tax Account and is apportioned to cities under population-based formulas contained in the State Streets and Highways code. These funds are used for street maintenance and construction.

Street Lights and Landscaping
To account for funds received from a special assessment on properties within the City. The Landscaping and Lighting Act of 1972 allows local governmental agencies to form Landscape and Lighting Maintenance Districts for the purpose of financing the costs and expenses of landscaping and lighting public areas.

Housing and Community Development
This fund accounts for grants received from the U.S. Department of Housing and Urban Development's Community Block Grant Program. The grant funds are used to provide housing rehabilitation loans to qualified homeowners and to provide support for community service organizations.

HOME
To account for federal funds received through the County of Alameda for the development or rehabilitation of affordable housing.

DIPSA Development
To account for revenues received in the Decoto Industrial Park Study Area (DIPSA). The primary source of revenue is developer impact fees. These fees are to be used for infrastructure improvements in this eastern section of the City.

Community Facility Districts (Maintenance)
To account for property tax assessments in community facilities districts that are used to fund police services, fire protection and suppression services and park maintenance in the community facility districts. The City has three such districts: DIPSA, Summerhill/Melodia and Avalon Bay/Masonic Homes.

EMS Enhancement (Emergency Medical Services)
To account for monies received from property tax assessment and a first responder program administered by the Alameda County Health Department to fund paramedic activities.

Traffic Signalization
To account for monies received from developers for the installation of traffic signals.

Supplemental Law Enforcement
To account for monies received under State AB3229, Citizens' Option for Public Safety. The funds are passed through to the City from the County of Alameda and are used for front-line law enforcement services. 92 City Council/RSA Agenda 365 Tuesday, April 11, 2023

NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS, Continued:

Clean Water Program
To account for monies received from property tax assessments for the implementation of the federal Clean Water Act requirements under the regulatory authority of the San Francisco Bay Regional Water Quality Control Board.

Recycling and Waste Management
To account for revenues received from a special property tax assessment to administer the City's recycling and waste management activities. The City contracts with a private company for recycling services.

Used Oil Block Grant
To account for funds received from the California Integrated Waste Management Board that are used to educate the public about the recycling of used oil and to provide used oil and used oil filter collection opportunities.

Housing In-Lieu
To account for fees paid by developers of housing projects with six units or less, outside the Redevelopment Project Area. If the housing development is six units or less, the developer may opt to pay this in-lieu fee rather than provide affordable housing units in their development.

Public Safety Parcel Tax
To account for a voter-approved assessment to support public safety services in the City. Measure UU, which extended this tax, authorizes a portion of this assessment, $500,000, to be used to fund youth violence prevention and intervention activities.

Union Landing PBID
This fund accounts for activities in the Union Landing shopping center. The property owners approved the formation of a property-based business improvement district and the associated special assessment levied on their properties. These funds are used to support a police sub-station at the shopping center and provide special police patrols.

Alameda County Waste Import Mitigation
To account for grant funds received from Alameda County Waste Management Authority. These funds are to be spent on waste reduction efforts in accordance with the guidelines adopted by the Authority.

Solid Waste Management
To account for funds received from levies on properties for the collection of solid waste. Under the terms of the franchise agreement, the major portion of this money is remitted to the solid waste collector as payment of their services and a portion of is remitted to the City's General Fund as their share of the franchise fee.

Asset Forfeiture State
To account for asset confiscation funds received from the federal government.

Measure F
To account for funds received under Measure F. Approved by voters in November 2010, Measure F increases the motor vehicle registration fee by $10 on all vehicles registered in Alameda County. The funds received from this fee are to be used on transportation-related projects, such as local streets and roads and pedestrian and bicycle programs.

CUPA Enforcement
To account for administrative penalties collected under California Health and Safety Code Section 25404.1.1(i). The penalties received by the City as a Certified Unified Program Agency (CUPA) are to be used to fund the enforcement activities of this section of the Health and Safety Code.

Measure D
To account for funds received for Measure D, the Alameda County Waste Reduction and Recycling Initiative. This initiative levies a surcharge on solid waste landfilled in unincorporated Alameda County; a portion of this revenue is disbursed to cities to be used for the continuation and expansion of municipal recycling programs. 93 City Council/RSA Agenda 366 Tuesday, April 11, 2023

NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS, Continued:

Youth Violence Prevention & Intervention
To account for the $500,000 portion of the voter-approved Measure UU to be used to support prevention, intervention or suppression strategies to reduce gang and youth violence.

Affordable Housing
To account for the proceeds received from tax allocation bonds used to acquire or develop affordable housing units for qualified low- and moderate-income households throughout the City.

Public Art
To account for funds received from developers that are to be used to acquire, place and maintain public art on public property throughout the City.

Measure BB
To account for funds received for Measure BB, a sales tax approved by Alameda County voters in November 2014.

Measure BB extends the existing Measure B 1/4 cent transportation sales tax to April 2045. Funds received will be used for local streets maintenance and safety and bike and pedestrian paths and safety.

Cable TV PEG Fund
To account for funds received from cable television providers, these funds are to be used for improvements related to public, education and governmental access channels. Per the Federal Communications Commission, the funds are to be used for capital improvements.

Rent Mediation/Eviction Protection
To account for funds collected from rental property owners in Union City. These funds are used for the administration of the eviction and harassment protection and the rent mediation ordinance.

Traffic Congestion
To account for monies received from the State of California to be used for the preservation, maintenance and rehabilitation of the local street and road system.

SB 1 Road Maintenance & Rehab
To account for tax monies received from the State of California. These funds are to be used in addressing deferred maintenance on local street and road system.

Affordable Housing Impact Fee
To account for impact fees collected by the City for affordable housing purposes.

DEBT SERVICE FUNDS
Debt service funds are used to account for the accumulation of resources for, and the payment of, general long-term debt principal, interest and related costs.

Pension Obligation Bonds
To account for principal and interest requirement on Pension Obligation Bonds to fund a portion of unfunded liability to the State's public employee retirement system.

Community Facilities District
This fund accounts for the debt service requirements on the Special Tax Bonds issued by the Community Facilities District 97-1. The bonds were issued to finance the construction of public facilities and improvements in the Dyer Street Triangle area, more commonly known as the Union Landing shopping area. 94 City Council/RSA Agenda 367 Tuesday, April 11, 2023

NON-MAJOR GOVERNMENTAL FUNDS
CAPITAL PROJECT FUNDS:

Capital project funds are used to account for the acquisition, construction and improvements to major capital facilities Capital Facilities Improvements
To account for developer impact fees received. These funds are used to construct or improve various facilities throughout the City.

Bridge Benefit District
To account for the construction and maintenance of bridges within the City, funded by developers and the property owners benefitted by the bridges.

Park Facilities
To account for funds collected from new non-subdivided residential construction (apartments) developers. These monies will be used for park facilities and the costs of acquiring land for park improvements.

Measure WW
To account for grant funds received from the East Bay Regional Parks District Measure WW bond measure. A portion of the this bond measure provides funds to local cities for the acquisition and development of local parklands. 95 City Council/RSA Agenda 368 Tuesday, April 11, 2023
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2021
Street
Measure B Special State Lights and
ACTIA Parks Gas Tax Landscaping
ASSETS
Cash and investments $ 3,206,885 $ 2,137,833 $ 3,714,583 $ 1,288,904 Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes 225,588 - - 9,590
Accounts - - 14,227 1,957
Interest - - - -
Intergovernmental - - 3,451 -
Due from other funds - - - -
Loan receivable - - - -
Total assets $ 3,432,473 $ 2,137,833 $ 3,732,261 $ 1,300,451

LIABILITIES
Accounts payable $ 25,054 $ 20,916 $ 119,448 $ 72,072
Other accrued liabilities 19,919 - 10,097 2,011
Due to other funds 2,722 - 40,048 71,359
Due to other agencies - - - -
Unearned revenue - - - -
Total liabilities 47,695 20,916 169,593 145,442

DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - 3,531 -
Total deferred inflow of resources - - 3,531 -

FUND BALANCE
Restricted 3,384,778 2,116,917 3,559,137 1,155,009
Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balance 3,384,778 2,116,917 3,559,137 1,155,009 Total liabilities, deferred inflow of resources and
fund balances $ 3,432,473 $ 2,137,833 $ 3,732,261 $ 1,300,451 Special Revenue Funds
96 City Council/RSA Agenda 369 Tuesday, April 11, 2023
Housing and CFD Supplemental
Community DIPSA Maintenance EMS Traffic Law
Development HOME Development Districts Enhancement Signalization Enforcement $ 195,542 886 $ 501,555 $ 751,897 $ 90,461 $ 578,874 $ 383,678 $ - - - - - - -
- - - 4,413 1,422 - -
- - - - - - -
770,003 339,231 - - - - -
66,223 513,359 1,398 - - - -
- - - - - - -
1,801,115 741,876 - - - - -
$ 2,832,883 1,595,352 $ 502,953 $ 756,310 $ 91,883 $ 578,874 $ 383,678 $ $ - 119,310 $ 27,211 $ 32,581 $ 26,113 $ 28,913 $ - $
39,866 8,809 - - - 5,296 -
- 439,414 - 25,928 - - -
- - - - - - -
- - - - - - -
567,533 39,866 27,211 58,509 26,113 34,209 -
852,589 825,024 1,398 - - - -
852,589 825,024 1,398 - - - -
175,230 1,967,993 - 697,801 65,770 - 383,678
- - 474,344 - - 544,665 -
- - - - - - -
- - - - - - -
175,230 1,967,993 474,344 697,801 65,770 544,665 383,678 $ 1,595,352 $ 2,832,883 $ 502,953 $ 756,310 $ 91,883 $ 578,874 $ 383,678 Special Revenue Funds
97 City Council/RSA Agenda 370 Tuesday, April 11, 2023
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2021
Recycling
Clean Water and Waste Used Oil Housing
Program Management Block Grant In-Lieu
ASSETS
Cash and investments $ 622,793 $ 26,999 $ 25,916 $ 2,184,826 Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes 1,466 14,217 - -
Accounts 114,091 62,650 - -
Interest - - - -
Intergovernmental - - - -
Due from other funds - - - 434,000
Loan receivable - - - 14,404
Total assets $ 738,350 $ 103,866 $ 25,916 $ 2,633,230

LIABILITIES
Accounts payable $ 217,875 $ - $ 16,081 $ 14,404
Other accrued liabilities - - - -
Due to other funds 92,564 - - 9,653
Due to other agencies 541,564 - - -
Unearned revenue - - 8,665 -
Total liabilities 852,003 - 24,746 24,057

DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - - -
Total deferred inflow of resources - - - -

FUND BALANCE
Restricted - - 1,170 2,609,173
Committed - - - -
Assigned - 103,866 - -
Unassigned (113,653) - - -
Total fund balance (113,653) 103,866 1,170 2,609,173
Total liabilities, deferred inflow of resources and
fund balances $ 738,350 $ 103,866 $ 25,916 $ 2,633,230
Special Revenue Funds
98 City Council/RSA Agenda 371 Tuesday, April 11, 2023
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel tax PBID Mitigation Management State Measure F Enforcement $ 893,072 $ 213,763 $ 36,695 $ 1,301,308 $ 12,779 $ 1,080,907 $ 54,209 - - - - - - -
15,183 - - 34,686 - - -
- - - 2,497 - - -
- - - - - - -
- - - - - 55,006 -
- - - - - - -
- - - - - - -
$ 908,255 $ 213,763 $ 36,695 $ 1,338,491 $ 12,779 $ 1,135,913 $ 54,209 $ 160,968 $ 45,399 $ - $ 40,263 $ - $ - $ -
- 60 1,117,101 - - - -
41,586 41,821 - 12,578 - - -
- - - - - - -
- - - - - - -
202,554 87,280 1,169,942 - - - -
- - - - - - -
- - - - - - -
705,701 126,483 36,695 168,549 12,779 1,135,913 54,209
- - - - - - -
- - - - - - -
- - - - - - -
705,701 126,483 36,695 168,549 12,779 1,135,913 54,209
$ 908,255 $ 213,763 $ 36,695 $ 1,338,491 $ 12,779 $ 1,135,913 $ 54,209 Special Revenue Funds
99 City Council/RSA Agenda 372 Tuesday, April 11, 2023
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2021
Youth Measure D
Violence Waste
Prevention & Reduction/ Affordable Public
Intervention Recycling Housing Art
ASSETS
Cash and investments $ 750,155 $ 201,009 $ 1,251,782 $ 952,721 Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes - - - -
Accounts - - - -
Interest - - - -
Intergovernmental 103,617 53,954 - -
Due from other funds - - - -
Loan receivable - - - -
Total assets $ 853,772 $ 254,963 $ 1,251,782 $ 952,721

LIABILITIES
Accounts payable $ 7,134 $ - $ - $ -
Other accrued liabilities - - - -
Due to other funds 31,144 5,662 - -
Due to other agencies - 1,028 - -
Unearned revenue - - - -
Total liabilities 38,278 6,690 - -

DEFERRED INFLOW OF RESOURCES
Unavailable revenues 81,054 - - -
Total deferred inflow of resources 81,054 - - -

FUND BALANCE
Restricted 734,440 248,273 1,251,782 -
Committed - - - 952,721
Assigned - - - -
Unassigned - - - -
Total fund balance 734,440 248,273 1,251,782 952,721
Total liabilities, deferred inflow of resources and
fund balances $ 853,772 $ 254,963 $ 1,251,782 $ 952,721 Special Revenue Funds
100
City Council/RSA Agenda 373 Tuesday, April 11, 2023
Special Revenue Funds
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ 206,450 2,422,906 $ 435,079 $ 263,655 $ 3,607,220 $ 63,957 $ - $ - - - - - - 16,517,567
- 198,094 - - - - -
11,338 - - - - - -
- - - - - - -
- - - - 248,765 - -
- - - - - - -
- - - - - - -
$ 217,788 2,621,000 $ 435,079 $ 263,655 $ 3,855,985 $ 63,957 $ 16,517,567 $ $ - 48,617 $ 1,677 $ - $ - $ - $ - $
- 2,550 - - - - -
- - 165 - - - -
- - - - - - -
- - - - - - -
51,167 - 1,842 - - - -
- - - - - - -
- - - - - - -
2,569,833 217,788 433,237 263,655 3,855,985 63,957 16,517,567 - - - - - - -
- - - - - - -
- - - - - - -
2,569,833 217,788 433,237 263,655 3,855,985 63,957 16,517,567 $ 2,621,000 $ 217,788 $ 435,079 $ 263,655 $ 3,855,985 $ 63,957 $ 16,517,567 101
City Council/RSA Agenda 374 Tuesday, April 11, 2023
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2021
Pension Community Capital Bridge
Obligation Facilities Facilities Benefit
Bonds District Improvements District
ASSETS
Cash and investments $ 1,611,447 $ 846,816 $ 1,426,810 $ 234,769 Restricted cash and investments
with fiscal agents 2,648,229 533,577 - -
Receivables:

Taxes - - - -
Accounts - - - -
Interest - 2 - -
Intergovernmental - - - -
Due from other funds 124,133 - - -
Loan receivable - - - -
Total assets $ 4,383,809 $ 1,380,395 $ 1,426,810 $ 234,769

LIABILITIES
Accounts payable $ - $ - $ 844 $ -
Other accrued liabilities - - - -
Due to other funds - - - -
Due to other agencies - - - -
Unearned revenue - - - -
Total liabilities - - 844 -

DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - - -
Total deferred inflow of resources - - - -

FUND BALANCE
Restricted 4,383,809 1,380,395 - -
Committed - 1,425,966 - 234,769
Assigned - - - -
Unassigned - - - -
Total fund balance 4,383,809 1,380,395 1,425,966 234,769 Total liabilities, deferred inflow of resources
and fund balances $ 4,383,809 $ 1,380,395 $ 1,426,810 $ 234,769 Debt Service Funds Capital Project Funds
102
City Council/RSA Agenda 375 Tuesday, April 11, 2023
Total
Non-Major
Park Measure Governmental
Facilities WW Funds
$ 8,518 1,651,773 $ 35,239,432 $
- - 19,699,373
- - 504,659
- - 206,760
- - 1,109,236
- - 1,045,773
- - 558,133
- - 2,557,395
$ 8,518 1,651,773 $ 60,920,761 $
$ - - $ 1,024,880 $
- - 1,205,709
- - 814,644
- - 542,592
- - 8,665
- - 3,596,490
- - 1,763,596
- - 1,763,596
- - 50,277,706
8,518 1,651,773 5,292,756
- - 103,866
- - (113,653)
8,518 1,651,773 55,560,675
$ 8,518 1,651,773 $ 60,920,761 $
Capital Project Funds
103
City Council/RSA Agenda 376 Tuesday, April 11, 2023
City of Union City
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2021
Measure B Special State Street Lights
ACTIA Parks Gas Tax and Landscaping
REVENUES:

Taxes and special assessments $ 1,107,621 $ 1,049 $ 1,598,747 $ 2,625,387 Fines and forfeitures - - - -
Intergovernmental - - - -
Charges for services - - 6,212 3,527
Investment income 27,527 21,937 38,467 25,256
Other - - 1,589 -
Total revenues 1,135,148 22,986 1,645,015 2,654,170
EXPENDITURES:

Current:

General government - - - 12,440
Public safety - - - -
Housing and community development - - - -
Community and recreation services - - - -
Economic and community development - - - -
Public works 222,534 122,934 1,793,429 2,601,806
Capital outlay - - - -
Debt service:

Principal repayment - - - 237,546
Interest and fiscal charges - - - 95,737
Total expenditures 222,534 122,934 1,793,429 2,947,529

REVENUE OVER
(UNDER) EXPENDITURES 912,614 (99,948) (148,414) (293,359)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 912,614 (99,948) (148,414) (293,359) FUND BALANCES:

Beginning of year, as restated 2,472,164 2,216,865 3,707,551 1,448,368 End of year $ 3,384,778 $ 2,116,917 $ 3,559,137 $ 1,155,009 Special Revenue Funds
104
City Council/RSA Agenda 377 Tuesday, April 11, 2023
Community
Housing and Facility Supplemental
Community DIPSA Districts EMS Traffic Law
Development HOME Development Maintenance Enhancement Signalization Enforcement $ - $ - $ - $ 1,036,659 $ 340,349 $ - $ -
- - - - - - -
305,361 37,839 11,414 - - - 176,266
- - - - - 16,974 -
- 100,939 6,249 - 432 6,026 3,794
28,874 13,476 - - - - -
334,235 152,254 17,663 1,036,659 340,781 23,000 180,060 - - - 13,867 11,342 - -
- - - 495,651 324,561 - -
654,175 81,331 - - - - -
- - - - - - -
- 161 - - - - -
8,830 - 195,795 433,184 - 73,847 -
- - - - - - 79,580
- - 65,768 - - - -
- - 2,172 - - - -
663,005 81,492 263,735 942,702 335,903 73,847 79,580
(328,770) 70,762 (246,072) 93,957 4,878 (50,847) 100,480 - - - - - - -
- - - - - - -
- - - - - - -
(328,770) 70,762 (246,072) 93,957 4,878 (50,847) 100,480 504,000 1,897,231 720,416 603,844 60,892 595,512 283,198 $ 175,230 $ 1,967,993 $ 474,344 $ 697,801 $ 65,770 $ 544,665 $ 383,678 Special Revenue Funds
105
City Council/RSA Agenda 378 Tuesday, April 11, 2023
City of Union City
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds, Continued
For the year ended June 30, 2021
Recycling
Clean Water and Waste Used Oil Housing
Program Management Block Grant In-Lieu
REVENUES:

Taxes and special assessments 1,278,769 $ - $ - $ - $
Fines and forfeitures - - - -
Intergovernmental - - 5,892 -
Charges for services 2,308 279,711 - 6,754
Investment income - - - -
Other - - - -
Total revenues 279,711 1,281,077 5,892 6,754
EXPENDITURES:

Current:

General government 93,269 2,048 - -
Public safety - - - -
Housing and community development - - - 138,278
Community and recreation services - - - -
Economic and community development 287,406 - - 40,390
Public works 1,714,920 - 1,772 -
Capital outlay - - - -
Debt service:

Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 2,048 2,095,595 1,772 178,668

REVENUE OVER
(UNDER) EXPENDITURES 277,663 (814,518) 4,120 (171,914)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - (250,000) - -
Total other financing sources (uses) - (250,000) - -
Net change in fund balances (814,518) 27,663 4,120 (171,914) FUND BALANCES:

Beginning of year, as restated 700,865 76,203 (2,950) 2,781,087 End of year $ (113,653) $ 103,866 $ 1,170 $ 2,609,173
Special Revenue Funds
106
City Council/RSA Agenda 379 Tuesday, April 11, 2023
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel Tax PBID Mitigation Management State Measure F Enforcement $ 3,833,697 $ 1,051,099 $ - $ 93,750 $ - $ - $ -
- - - - 5,119 - -
- - - - - 322,606 -
- - - 29,965 - - -
1,409 1,223 - - 107 9,017 -
- - - - - - -
3,835,106 1,052,322 - 123,715 5,226 331,623 -
12,378 5,845 4 339,959 - - -
3,214,453 893,925 - - - - -
- - - - - - -
148,531 - - - - - -
- 333,930 - - - - -
- - - - - - -
- - - 2,269 - - -
- - - - - - -
- - - - - - -
3,375,362 1,233,700 4 342,228 - - -
459,744 (181,378) (4) (218,513) 5,226 331,623 -
- 29,169 - - - - -
- - - - - - -
- 29,169 - - - - -
459,744 (152,209) (4) (218,513) 5,226 331,623 -
245,957 278,692 36,699 387,062 7,553 804,290 54,209
$ 705,701 $ 126,483 $ 36,695 $ 168,549 $ 12,779 $ 1,135,913 $ 54,209 Special Revenue Funds
107
City Council/RSA Agenda 380 Tuesday, April 11, 2023
City of Union City
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds, Continued
For the year ended June 30, 2021
Youth Measure D
Violence Waste
Prevention/ Reduction/ Affordable Public
Intervention Recycling Housing Art
REVENUES:

Taxes and special assessments $ 500,000 $ - $ - $ 63,127 Fines and forfeitures - - - -
Intergovernmental 353,210 219,313 - -
Charges for services - - - -
Investment income - 1,298 - 9,014
Other - - 16,000 -
Total revenues 853,210 220,611 16,000 72,141
EXPENDITURES:

Current:

General government - 175,984 - -
Public safety - - - -
Housing and community development - - - -
Community and recreation services 679,840 - - -
Economic and community development - - - 600
Public works - - - 164
Capital outlay - - - -
Debt service:

Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 679,840 175,984 - 764

REVENUE OVER
(UNDER) EXPENDITURES 173,370 44,627 16,000 71,377

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 173,370 44,627 16,000 71,377 FUND BALANCES:

Beginning of year 561,070 203,646 1,235,782 881,344
End of year $ 734,440 $ 248,273 $ 1,251,782 $ 952,721
Special Revenue Funds
108
City Council/RSA Agenda 381 Tuesday, April 11, 2023
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ - 974,429 $ - $ - $ - $ - $ - $
- - - - - - -
- - - - 1,365,123 - -
- - 138,567 - - 25,050 -
19,871 - - 2,639 28,864 - 2,796,516
- 47,115 - - - - -
994,300 47,115 138,567 2,639 1,393,987 25,050 2,796,516 - 15,914 - - - - 60,000
- - - - - - -
- - 10,712 - - - -
- - - - - - -
- - - - - - -
153,391 - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
153,391 15,914 10,712 - - - 60,000
840,909 31,201 127,855 2,639 1,393,987 25,050 2,736,516 - - - - - - -
- - - - - - -
- - - - - - -
840,909 31,201 127,855 2,639 1,393,987 25,050 2,736,516 1,728,924 186,587 305,382 261,016 2,461,998 38,907 13,781,051 $ 2,569,833 $ 217,788 $ 433,237 $ 263,655 $ 3,855,985 $ 63,957 $ 16,517,567 Special Revenue Funds
109
City Council/RSA Agenda 382 Tuesday, April 11, 2023
City of Union City
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds, Continued
For the year ended June 30, 2021
Pension Community Capital Bridge
Obligation Facilities Facilities Benefit
Bonds District Improvements District
REVENUES:

Taxes and special assessments - $ 549,890 $ - $ - $
Fines and forfeitures - - - -
Intergovernmental - - - -
Charges for services - - 11,253 -
Investment income 508 97 15,828 2,350
Other 2,638,101 - 2,914 -
Total revenues 2,638,609 549,987 29,995 2,350
EXPENDITURES:

Current:

General government 2,607 38,524 5,095 -
Public safety - - - -
Housing and community development - - - -
Community and recreation services - - - -
Economic and community development - - - -
Public works - - 52,462 -
Capital outlay - - 76,115 -
Debt service:

Principal repayment 1,790,000 355,000 56,694 -
Interest and fiscal charges 611,240 169,298 10,284 -
Total expenditures 2,403,847 562,822 200,650 -

REVENUE OVER
(UNDER) EXPENDITURES 234,762 (12,835) (170,655) 2,350

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 234,762 (12,835) (170,655) 2,350 FUND BALANCES:

Beginning of year 4,149,047 1,393,230 1,596,621 232,419 End of year $ 4,383,809 $ 1,380,395 $ 1,425,966 $ 234,769 Debt Service Funds Capital Project Funds
110
City Council/RSA Agenda 383 Tuesday, April 11, 2023
Total
Non-Major
Park Measure Governmental
Facilities WW Funds
$ - $ 15,054,573 - $
- - 5,119
- - 2,797,024
- - 520,321
16,511 - 3,135,879
- - 2,748,069
16,511 24,260,985 -
- - 789,276
- - 4,928,590
- - 884,496
- - 828,371
- - 662,487
- - 7,375,068
- - 157,964
- - 2,505,008
- - 888,731
- 19,019,991 -
16,511 - 5,240,994
- - 29,169
- - (250,000)
- - (220,831)
16,511 - 5,020,163
1,635,262 8,518 50,540,512
$ 1,651,773 $ 8,518 $ 55,560,675
Capital Project Funds
111
City Council/RSA Agenda 384 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure B Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 953,040 $ 953,040 $ 1,107,621 $ 154,581 Investment income 8,000 8,000 27,527 19,527
Total revenues 961,040 961,040 1,135,148 174,108
EXPENDITURES:

Current:

Public works 658,000 2,358,558 222,534 2,136,024
Capital outlay 5,000 5,000 - 5,000
Total expenditures 2,363,558 663,000 222,534 2,141,024
Net change in fund balance $ (1,402,518) 298,040 $ 912,614 2,315,132 $ FUND BALANCES:

Beginning of year 2,472,164
End of year $ 3,384,778
Budgeted Amounts
City of Union City
112
City Council/RSA Agenda 385 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Special Parks Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 250,000 $ 250,000 $ 1,049 $ (248,951) Investment income 30,000 30,000 21,937 (8,063)
Total revenues 280,000 280,000 22,986 (257,014)
EXPENDITURES:

Current:

Public works 75,000 1,427,774 122,934 1,304,840
Total expenditures 75,000 1,427,774 122,934 1,304,840
Net change in fund balance $ (1,147,774) 205,000 $ (99,948) 1,047,826 $ FUND BALANCES:

Beginning of year 2,216,865
End of year $ 2,116,917
City of Union City
Budgeted Amounts
113
City Council/RSA Agenda 386 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual State Gas Tax Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 1,512,437 $ 1,512,437 $ 1,598,747 $ 86,310 Charges for services - - 6,212 6,212
Investment income 40,000 40,000 38,467 (1,533)
Other - - 1,589 1,589
Total revenues 1,552,437 1,552,437 1,645,015 92,578
EXPENDITURES:

Current:

Public works 1,811,104 4,170,692 1,793,429 2,377,263
Total expenditures 1,811,104 4,170,692 1,793,429 2,377,263 Net change in fund balance $ (2,618,255) (258,667) $ (148,414) 2,469,841 $ FUND BALANCES:

Beginning of year 3,707,551
End of year $ 3,559,137
City of Union City
Budgeted Amounts
114
City Council/RSA Agenda 387 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Street Lights and Landscaping Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 2,662,000 $ 2,662,000 $ 2,625,387 $ (36,613) Charges for services - - 3,527 3,527
Investment income 24,854 24,854 25,256 402
Other 12,000 12,000 (12,000) -
Total revenues 2,698,854 2,698,854 2,654,170 (44,684)
EXPENDITURES:

Current:

General government 12,400 12,400 12,440 (40)
Public works 3,115,776 3,321,962 2,601,806 720,156
Debt service:

Principal retirement 237,545 237,545 237,546 (1)
Interest and fiscal charges 95,736 95,736 95,737 (1)
Total expenditures 3,461,457 3,667,643 2,947,529 720,114 REVENUE OVER (UNDER) EXPENDITURES (762,603) (968,789) (293,359) 675,430

OTHER FINANCING
SOURCES (USES):

Transfers in 750,000 750,000 (750,000) -
Total other financing sources (uses) 750,000 750,000 (750,000) - Net change in fund balance $ (12,603) $ (218,789) (293,359) $ (74,570) FUND BALANCES:

Beginning of year 1,448,368
End of year $ 1,155,009
City of Union City
Budgeted Amounts
115
City Council/RSA Agenda 388 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing and Community Development Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 515,206 $ 825,206 $ 305,361 $ (519,845) Other - - 28,874 28,874
Total revenues 515,206 825,206 334,235 (490,971)
EXPENDITURES:

Current:

Housing and community development 201,889 564,894 654,175 (89,281) Public works - 8,830 8,830 -
Total expenditures 201,889 573,724 663,005 (89,281)
Net change in fund balance $ 251,482 313,317 $ (328,770) (580,252) $ FUND BALANCES:

Beginning of year 504,000
End of year $ 175,230
City of Union City
Budgeted Amounts
116
City Council/RSA Agenda 389 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HOME Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 151,709 $ 151,709 $ 37,839 $ (113,870) Investment income 1,000 1,000 100,939 99,939
Other 8,000 8,000 13,476 5,476
Total revenues 160,709 160,709 152,254 (8,455)
EXPENDITURES:

Current:

Housing and community development 100,000 235,726 81,331 154,395 Economic and community development - - 161 (161)
Total expenditures 100,000 235,726 81,492 154,234
Net change in fund balance $ (75,017) 60,709 $ 70,762 145,779 $ FUND BALANCES:

Beginning of year 1,897,231
End of year $ 1,967,993
City of Union City
Budgeted Amounts
117
City Council/RSA Agenda 390 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual DIPSA Development Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ - $ 11,414 $ 11,414
Charges for services 10,000 10,000 (10,000) -
Investment income 10,000 10,000 6,249 (3,751)
Total revenues 20,000 20,000 17,663 (2,337)
EXPENDITURES:

Current:

Public works - 545,962 195,795 350,167
Debt service:

Principal retirement 65,852 65,852 65,768 84
Interest and fiscal charges 2,090 2,090 2,172 (82)
Total expenditures 67,942 613,904 263,735 350,169
Net change in fund balance $ (47,942) $ (593,904) (246,072) $ 347,832 FUND BALANCES:

Beginning of year 720,416
End of year $ 474,344
City of Union City
Budgeted Amounts
118
City Council/RSA Agenda 391 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CFD Maintenance Districts Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 1,046,700 $ 1,046,700 $ 1,036,659 $ (10,041) Total revenues 1,046,700 1,046,700 1,036,659 (10,041)
EXPENDITURES:

Current:

General government 13,100 13,100 13,867 (767)
Public safety 502,099 518,509 495,651 22,858
Public works 448,705 469,388 433,184 36,204
Total expenditures 963,904 1,000,997 942,702 58,295
Net change in fund balance $ 45,703 82,796 $ 93,957 48,254 $ FUND BALANCES:

Beginning of year 603,844
End of year $ 697,801
City of Union City
Budgeted Amounts
119
City Council/RSA Agenda 392 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual EMS Enhancement Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 344,250 $ 344,250 $ 340,349 $ (3,901) Investment income - - 432 432
Total revenues 344,250 344,250 340,781 (3,469)
EXPENDITURES:

Current:

General government 9,000 9,000 11,342 (2,342)
Public safety 333,335 335,659 324,561 11,098
Total expenditures 342,335 344,659 335,903 8,756
Net change in fund balance $ (409) 1,915 $ 4,878 5,287 $ FUND BALANCES:

Beginning of year 60,892
End of year $ 65,770
City of Union City
Budgeted Amounts
120
City Council/RSA Agenda 393 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Signalization Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 113,403 113,403 16,974 (96,429)
Investment income 5,000 5,000 6,026 1,026
Total revenues 118,403 118,403 23,000 (95,403)
EXPENDITURES:

Current:

Public works 50,000 290,582 73,847 216,735
Total expenditures 50,000 290,582 73,847 216,735
Net change in fund balance $ (172,179) 68,403 $ (50,847) 121,332 $ FUND BALANCES:

Beginning of year 595,512
End of year $ 544,665
City of Union City
Budgeted Amounts
121
City Council/RSA Agenda 394 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Supplemental Law Enforcement Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 150,000 $ 150,000 $ 176,266 $ 26,266 Investment income 1,500 1,500 3,794 2,294
Total revenues 151,500 151,500 180,060 28,560
EXPENDITURES:

Capital outlay - - 79,580 (79,580)
Total expenditures - - 79,580 (79,580)
Net change in fund balance $ 151,500 $ 151,500 100,480 $ (51,020) FUND BALANCES:

Beginning of year 283,198
End of year $ 383,678
City of Union City
Budgeted Amounts
122
City Council/RSA Agenda 395 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Clean Water Program Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 2,015,500 $ 2,015,500 $ 1,278,769 $ (736,731) Charges for services 1,000 1,000 2,308 1,308
Total revenues 2,016,500 2,016,500 1,281,077 (735,423)
EXPENDITURES:

Current:

General government 79,327 84,078 93,269 (9,191)
Economic and community development 266,428 289,124 287,406 1,718 Public works 1,605,825 1,912,573 1,714,920 197,653
Total expenditures 2,285,775 1,951,580 2,095,595 190,180 Net change in fund balance $ (269,275) 64,920 $ (814,518) (545,243) $ FUND BALANCES:

Beginning of year 700,865
End of year $ (113,653)
City of Union City
Budgeted Amounts
123
City Council/RSA Agenda 396 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Recycling and Waste Management Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 256,000 $ 256,000 $ 279,711 $ 23,711 Total revenues 256,000 256,000 279,711 23,711
EXPENDITURES:

Current:

General government 5,800 5,800 2,048 3,752
Total expenditures 5,800 5,800 2,048 3,752
REVENUE OVER (UNDER) EXPENDITURES 250,200 250,200 277,663 27,463

OTHER FINANCING
SOURCES (USES):

Transfers out (250,000) (250,000) (250,000) -
Total other financing sources (uses) (250,000) (250,000) (250,000) - Net change in fund balance $ 200 $ 200 27,663 $ 27,463
FUND BALANCES:

Beginning of year 76,203
End of year $ 103,866
City of Union City
Budgeted Amounts
124
City Council/RSA Agenda 397 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Used Oil Block Grant Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 20,000 $ 40,200 $ 5,892 $ (34,308)
Total revenues 20,000 40,200 5,892 (34,308)
EXPENDITURES:

Current:

Public works 12,500 32,700 1,772 30,928
Total expenditures 12,500 32,700 1,772 30,928
Net change in fund balance $ 7,500 7,500 $ 4,120 (3,380) $ FUND BALANCES:

Beginning of year (2,950)
End of year $ 1,170
City of Union City
Budgeted Amounts
125
City Council/RSA Agenda 398 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing In-Lieu Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,500,000 $ 1,500,000 $ (1,500,000) - $ Charges for services - -6,754 6,754
Total revenues 1,500,000 1,500,000 6,754 (1,493,246)
EXPENDITURES:

Current:

Housing and community development 192,987 223,415 138,278 85,137 Economic and community development 37,081 39,776 40,390 (614) Total expenditures 230,068 263,191 178,668 84,523
Net change in fund balance $ 1,236,809 1,269,932 $ (171,914) (1,408,723) $ FUND BALANCES:

Beginning of year 2,781,087
End of year $ 2,609,173
City of Union City
Budgeted Amounts
126
City Council/RSA Agenda 399 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Safety Parcel Tax Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 3,849,500 $ 3,849,500 $ 3,833,697 $ (15,803) Intergovernmental 107,000 107,000 (107,000) -
Investment income - - 1,409 1,409
Total revenues 3,956,500 3,956,500 3,835,106 (121,394)
EXPENDITURES:

Current:

General government 14,000 14,000 12,378 1,622
Public safety 4,362,838 4,559,037 3,214,453 1,344,584
Community and recreation services 138,668 148,451 148,531 (80) Total expenditures 4,515,506 4,721,488 3,375,362 1,346,126 REVENUE OVER (UNDER) EXPENDITURES (559,006) (764,988) 459,744 1,224,732

OTHER FINANCING
SOURCES (USES):

Transfers in 563,000 563,000 (563,000) -
Total other financing sources (uses) 563,000 563,000 (563,000) - Net change in fund balance $ (201,988) 3,994 $ 459,744 661,732 $ FUND BALANCES:

Beginning of year 245,957
End of year $ 705,701
City of Union City
Budgeted Amounts
127
City Council/RSA Agenda 400 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Union Landing PBID Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 932,000 $ 932,000 $ 1,051,099 $ 119,099 Investment income 500 500 1,223 723
Total revenues 932,500 932,500 1,052,322 119,822
EXPENDITURES:

Current:

General government 3,500 3,500 5,845 (2,345)
Public safety 745,926 801,421 893,925 (92,504)
Economic and community development 195,707 202,438 333,930 (131,492) Total expenditures 945,133 1,007,359 1,233,700 (226,341) REVENUE OVER (UNDER) EXPENDITURES (12,633) (74,859) (181,378) (106,519)

OTHER FINANCING
SOURCES (USES):

Transfers in 29,169 29,169 29,169 -
Total other financing sources (uses) 29,169 29,169 29,169 - Net change in fund balance $ (45,690) 16,536 $ (152,209) (106,519) $ FUND BALANCES:

Beginning of year 278,692
End of year $ 126,483
City of Union City
Budgeted Amounts
128
City Council/RSA Agenda 401 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Alameda County Waste Import Mitigation Special Revenue Fund For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government 10,000 10,000 4 9,996
Total expenditures 10,000 10,000 4 9,996
Net change in fund balance $ (10,000) $ (10,000) (4) $ 9,996 FUND BALANCES:

Beginning of year 36,699
End of year $ 36,695
City of Union City
Budgeted Amounts
129
City Council/RSA Agenda 402 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Solid Waste Management Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 93,750 $ 93,750 $ 93,750 $ - Charges for services 89,000 89,000 29,965 (59,035)
Total revenues 182,750 182,750 123,715 (59,035)
EXPENDITURES:

Current:

General government 374,736 390,840 339,959 50,881
Capital outlay - 2,265 2,269 (4)
Total expenditures 374,736 393,105 342,228 50,877
Net change in fund balance $ (210,355) (191,986) $ (218,513) (8,158) $ FUND BALANCES:

Beginning of year 387,062
End of year $ 168,549
City of Union City
Budgeted Amounts
130
City Council/RSA Agenda 403 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Asset Forfeiture State Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines and forfeitures $ - $ - $ 5,119 $ 5,119
Investment income - - 107 107
Total revenues - -5,226 5,226
Net change in fund balance $ - - $ 5,226 5,226 $
FUND BALANCES:

Beginning of year 7,553
End of year $ 12,779
City of Union City
Budgeted Amounts
131
City Council/RSA Agenda 404 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure F Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 291,080 $ 291,080 $ 322,606 $ 31,526 Investment income 4,000 4,000 9,017 5,017
Total revenues 295,080 295,080 331,623 36,543
EXPENDITURES:

Current:

Public works 400,000 976,382 - 976,382
Total expenditures 400,000 976,382 - 976,382
Net change in fund balance $ (681,302) (104,920) $ 331,623 1,012,925 $ FUND BALANCES:

Beginning of year 804,290
End of year $ 1,135,913
City of Union City
Budgeted Amounts
132
City Council/RSA Agenda 405 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CUPA Enforcement Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balance $ - - $ - - $
FUND BALANCES:

Beginning of year 54,209
End of year $ 54,209
City of Union City
Budgeted Amounts
133
City Council/RSA Agenda 406 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Youth Violence Prevention and Intervention Special Revenue Fund For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 500,000 $ 500,000 $ 500,000 $ - Intergovernmental 126,000 126,000 353,210 227,210
Total revenues 626,000 626,000 853,210 227,210
EXPENDITURES:

Current:

Community and recreation services 625,895 658,681 679,840 (21,159) Total expenditures 625,895 658,681 679,840 (21,159)
Net change in fund balance $ (32,681) 105 $ 173,370 206,051 $ FUND BALANCES:

Beginning of year 561,070
End of year $ 734,440
City of Union City
Budgeted Amounts
134
City Council/RSA Agenda 407 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure D Waste Reduction/Recycling Special Revenue Fund For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental 231,000 231,000 219,313 (11,687)
Investment income 2,000 2,000 1,298 (702)
Total revenues 233,000 233,000 220,611 (12,389)
EXPENDITURES:

Current:

General government 290,796 304,224 175,984 128,240
Total expenditures 290,796 304,224 175,984 128,240
Net change in fund balance $ (57,796) $ (71,224) 44,627 115,851 $ FUND BALANCES:

Beginning of year 203,646
End of year $ 248,273
City of Union City
Budgeted Amounts
135
City Council/RSA Agenda 408 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other $ - - $ 16,000 $ 16,000 $
Total revenues - - 16,000 16,000
Net change in fund balance $ - - $ 16,000 16,000 $
FUND BALANCES:

Beginning of year 1,235,782
End of year $ 1,251,782
City of Union City
Budgeted Amounts
136
City Council/RSA Agenda 409 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Art Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 208,000 208,000 $ 63,127 $ (144,873) $ Investment income - - 9,014 9,014
Total revenues 208,000 208,000 72,141 (135,859)
EXPENDITURES:

Current:

Economic and community development - 382,113 600 381,513 Public works - - 164 (164)
Total expenditures - 382,113 764 381,349
Net change in fund balance $ (174,113) 208,000 $ 71,377 245,490 $ FUND BALANCES:

Beginning of year 881,344
End of year $ 952,721
City of Union City
Budgeted Amounts
137
City Council/RSA Agenda 410 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure BB Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 836,905 836,905 $ 974,429 $ 137,524 $ Investment income 8,000 8,000 19,871 11,871
Total revenues 844,905 844,905 994,300 149,395
EXPENDITURES:

Current:

Public works 410,000 1,529,331 153,391 1,375,940
Total expenditures 410,000 1,529,331 153,391 1,375,940
Net change in fund balance $ (684,426) 434,905 $ 840,909 1,525,335 $ FUND BALANCES:

Beginning of year 1,728,924
End of year $ 2,569,833
City of Union City
Budgeted Amounts
138
City Council/RSA Agenda 411 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Cable TV PEG Special Revenue Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other 35,000 35,000 47,115 12,115
Total revenues 35,000 35,000 47,115 12,115
EXPENDITURES:

Current:

General government 25,000 25,000 15,914 9,086
Total expenditures 25,000 25,000 15,914 9,086
Net change in fund balance $ 10,000 10,000 $ 31,201 21,201 $ FUND BALANCES:

Beginning of year 186,587
End of year $ 217,788
City of Union City
Budgeted Amounts
139
City Council/RSA Agenda 412 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Rent Mediation/Eviction Protection Special Revenue Fund For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 129,326 $ 129,326 $ 138,567 $ 9,241 Total revenues 129,326 129,326 138,567 9,241
EXPENDITURES:

Current:

Housing and community development 157,000 157,000 10,711 146,289 Total expenditures 157,000 157,000 10,711 146,289
Net change in fund balance $ (27,674) $ (27,674) 127,856 155,530 $ FUND BALANCES:

Beginning of year 305,382
End of year $ 433,238
City of Union City
Budgeted Amounts
140
City Council/RSA Agenda 413 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Congestion Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ - $ - $ 2,639 $ 2,639
Total revenues - -2,639 2,639
Net change in fund balance $ - - $ 2,639 2,639 $
FUND BALANCES:

Beginning of year 261,016
End of year $ 263,655
City of Union City
Budgeted Amounts
141
City Council/RSA Agenda 414 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB 1 Maintenance & Rehab Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,229,000 $ 1,229,000 $ 1,365,123 $ 136,123 Investment income - - 28,864 28,864
Total revenues 1,229,000 1,229,000 1,393,987 164,987
Net change in fund balance $ 1,229,000 1,229,000 $ 1,393,987 164,987 $ FUND BALANCES:

Beginning of year 2,461,998
End of year $ 3,855,985
City of Union City
Budgeted Amounts
142
City Council/RSA Agenda 415 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Impact Fee Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 45,000 $ 45,000 $ 25,050 $ (19,950) Investment income 1,000 1,000 - (1,000)
Total revenues 46,000 46,000 25,050 (20,950)
Net change in fund balance $ 46,000 46,000 $ 25,050 (20,950) $ FUND BALANCES:

Beginning of year 38,907
End of year $ 63,957
City of Union City
Budgeted Amounts
143
City Council/RSA Agenda 416 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Stabilization Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ 500,000 $ 500,000 $ 2,796,516 $ 2,296,516 Total revenues 500,000 500,000 2,796,516 2,296,516
EXPENDITURES:

Current:

General government 50,000 50,000 60,000 (10,000)
Total expenditures 50,000 50,000 60,000 (10,000)
Net change in fund balance $ 450,000 450,000 $ 2,736,516 2,286,516 $ FUND BALANCES:

Beginning of year, as restated 13,781,051
End of year $ 16,517,567
City of Union City
Budgeted Amounts
144
City Council/RSA Agenda 417 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Obligation Bonds Debt Service Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ 5,000 $ 5,000 $ 508 $ (4,492)
Other 2,600,000 2,600,000 2,638,101 38,101
Total revenues 2,605,000 2,605,000 2,638,609 33,609
EXPENDITURES:

Current:

General government 7,800 7,800 2,607 5,193
Debt service:

Principal retirement 1,790,000 1,790,000 1,790,000 -
Interest and fiscal charges 611,240 611,240 611,240 -
Total expenditures 2,409,040 2,409,040 2,403,847 5,193
Net change in fund balance $ 195,960 195,960 $ 234,762 38,802 $ FUND BALANCES:

Beginning of year 4,149,047
End of year $ 4,383,809
City of Union City
Budgeted Amounts
145
City Council/RSA Agenda 418 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Facilities District Debt Service Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 550,500 $ 550,500 $ 549,890 $ (610) Investment income 3,000 3,000 97 (2,903)
Total revenues 553,500 553,500 549,987 (3,513)
EXPENDITURES:

Current:

General government 42,500 42,500 38,524 3,976
Debt service:

Principal retirement 355,000 355,000 355,000 -
Interest and fiscal charges 169,298 169,298 169,298 -
Total expenditures 566,798 566,798 562,822 3,976
Net change in fund balance $ (13,298) $ (13,298) (12,835) $ 463 FUND BALANCES:

Beginning of year 1,393,230
End of year $ 1,380,395
City of Union City
Budgeted Amounts
146
City Council/RSA Agenda 419 Tuesday, April 11, 2023

INTERNAL SERVICE FUNDS
Internal Service Funds are used to finance and account for special activities and services performed by a designated department for other departments in the City on a cost reimbursement basis.

Workers' Compensation Self-Insurance
To account for disbursement to an independent claims administrator for employees who qualify to receive benefits under the law. The City has obtained insurance to cover claims exceeding $150,000.

General Liability Self-Insurance
Established to account for the processing of general liability premiums and claims by the Bay Cities Joint Power Insurance Association. The City has insurance to cover claims exceeding $25,000.

City Garage Operations
To account for the rental of equipment to all City departments and for the accumulation of funds and disbursements for equipment acquisitions. User charges include an amount necessary for the maintenance and repair of equipment.
147
City Council/RSA Agenda 420 Tuesday, April 11, 2023
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148
City Council/RSA Agenda 421 Tuesday, April 11, 2023
Combining Statement of Net Position
Internal Service Funds
June 30, 2021
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
ASSETS
Current assets:

Cash and investments 8,471,588 $ 2,144,982 $ 1,993,968 $ 12,610,538 $ Restricted cash and investments
with fiscal agents 803,298 40,000 - 843,298
Taxes receivable
Accounts receivable 44,991 7,563 55,151 107,705
Due from other funds 54,203 - 420,000 474,203
Total current assets 9,374,080 2,192,545 2,469,119 14,035,744 Noncurrent assets:

Capital assets:

Depreciable, net - - 2,092,254 2,092,254
Total capital assets - - 2,092,254 2,092,254
Total noncurrent assets - - 2,092,254 2,092,254
TOTAL ASSETS 2,192,545 9,374,080 4,561,373 16,127,998

LIABILITIES
Current liabilities:

Accounts payable 128,086 30,627 41,221 199,934
Other accrued liabilities - - 25,078 25,078
Due to other funds - 404 18,658 19,062
Compensated absences due in one year - 12,700 - 12,700
General liability claims due in one year 211,569 - 211,569 - Workers' compensation claims due in one year 961,886 - 961,886 - Total current liabilities 1,089,972 242,600 97,657 1,430,229 Noncurrent liabilities:

Compensated absences due in more than one year - 32,119 - 32,119 General liability claims due in more than one year 1,112,516 - 1,112,516 - Workers' compensation claim due
in more than one year 4,696,114 - 4,696,114 -
Total noncurrent liabilities 4,696,114 1,112,516 32,119 5,840,749 TOTAL LIABILITIES 5,786,086 1,355,116 129,776 7,270,978

NET POSITION
Investment in capital assets - 2,092,254 - 2,092,254
Unrestricted 3,587,994 837,429 2,339,343 6,764,766
Total net position $ 3,587,994 $ 837,429 $ 4,431,597 $ 8,857,020 City of Union City
149
City Council/RSA Agenda 422 Tuesday, April 11, 2023
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2021
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
OPERATING REVENUES:

Charges for sales and services 2,146,034 $ 1,300,000 $ 965,195 $ 4,411,229 $ Total operating revenues 1,300,000 2,146,034 965,195 4,411,229 OPERATING EXPENSES:

Garage operations - 921,055 - 921,055
Workers' compensation claims and premiums 1,727,552 - 1,727,552 - Insurance 637,634 - 637,634 -
Administration 111,429 27,242 138,671 -
Depreciation - 521,647 - 521,647
Total operating expenses 1,838,981 664,876 1,442,702 3,946,559 OPERATING INCOME (LOSS) 307,053 635,124 (477,507) 464,670 NONOPERATING REVENUES (EXPENSES):

Other revenues 65,258 - - 65,258
Gain on disposal of capital assets - - 25,909 25,909
Total nonoperating revenue (expenses) 65,258 - 25,909 91,167

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS 372,311 635,124 (451,598) 555,837
Transfer out (500,000) (500,000) (1,000,000) -
Change in net position (127,689) 135,124 (451,598) (444,163) Net position:

Beginning of year 3,715,683 702,305 4,883,195 9,301,183 End of year $ 3,587,994 $ 837,429 $ 4,431,597 $ 8,857,020 City of Union City
150
City Council/RSA Agenda 423 Tuesday, April 11, 2023
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2021
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds 2,046,840 $ 1,300,404 $ 518,115 $ 3,865,359 $ Cash payments to suppliers (1,092,567) (1,381,236) (1,125,968) (3,599,771) Payments for employee services (111,429) (27,242) 5,233 (133,438) Net cash provided by operating activities (108,074) 842,844 (602,620) 132,150

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Cash receipts from other revenues 65,258 - - 65,258
Transfers out (500,000) (500,000) (1,000,000) -
Net cash provided by (used in) by
noncapital financing activities (434,742) (500,000) (934,742) -

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Cash paid for the acquisition/construction of capital assets - (257,585) - (257,585) Cash receipts from sale of assets - - 55,032 55,032
Net cash provided (used in) capital and
related financing activities - (202,553) - (202,553)
Net increase (decrease) in cash
and cash equivalents 408,102 (608,074) (805,173) (1,005,145) CASH AND CASH EQUIVALENTS:

Beginning of year 8,866,784 2,793,056 2,799,141 14,458,981 End of year $ 9,274,886 $ 2,184,982 $ 1,993,968 $ 13,453,836 CASH FLOWS FROM OPERATING ACTIVITIES:

Operating income (loss) $ 307,053 $ 635,124 $ (477,507) $ 464,670 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - 521,647 - 521,647
Accounts receivable (44,991) (45,738) - (90,729)
Due from other funds (54,203) 404 (401,342) (455,141)
Accounts payable and accrued liabilities 85,985 (251,373) (204,913) (370,301) Accrued compensated absence - - 5,233 5,233
Accrued general liability claims (492,229) - (492,229) - Accrued worker's compensation claims 549,000 - 549,000 - Net cash provided (used) by operating activities $ 842,844 $ (108,074) $ (602,620) $ 132,150 City of Union City
151
City Council/RSA Agenda 424 Tuesday, April 11, 2023
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152
City Council/RSA Agenda 425 Tuesday, April 11, 2023
General Fund
The General Fund is used to account for all financial resources except those required to be accounted for in another fund.

Included in the General Fund , for reporting purposes, are funds that had been reported as special revenue funds prior to the implementation of GASB 54. The primary revenue source of these funds are neither restricted nor committed.

Payroll Fund used to account and for payroll related expenditures of the City.

Trust/Agency Fund used to account for miscellanous collections/payments.

Post-Employment Medical Benefits Fund used to pay for expenses related to post-employment benefits other than pension plans.

Fire Equipment Acquisition Fund to account for monies received from developers of commercial properties and certain residential structures to be used for the acquisition of fire equipment.

Leisure Revolving Fund to account for participant-paid activities offered through Leisure Services programs.

Allied Waste Vehicle Impact Fund to account for activities that mitigate the impact of heavy trash collection vehicles on City street.

Code Enforcement Fund to account for activities associated with the remediation of properties in violation of the City's municipal code. Recovery of costs incurred are made by placing liens on the affected properties.

Corporation Yard and Fuel Facility Maintenance Fund to account for funds received from outside agencies for use of the City's Corporation Yard and fueling stations. The revenues collected are to be used for the maintenance and improvement of these facilities. 153
City Council/RSA Agenda 426 Tuesday, April 11, 2023
Balance Sheet
General Fund
June 30, 2021
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
ASSETS
Cash and investments $ 1,279,216 23,737,606 $ 5,414,975 $ 182,153 $ Receivables:

Taxes 4,333,808 - - -
Accounts 357,193 70,622 - -
Interest 115,841 - - -
Intergovernmental 386,818 - - -
Due from other funds (101,271) 360,845 - -
Loans receivable 246,710 - - -
Prepaid items and condemnation deposits 9,496 - - -
Total assets $ 1,710,683 29,086,201 $ 5,414,975 $ 182,153 $

LIABILITIES
Accounts payable $ 853 2,313,137 $ 264,322 $ - $
Accrued payroll - 1,709,830 4,117 -
Other accrued liabilities 75,728 - 17,875 -
Due to other agencies 11,424 - 59,867 -
Deposit payable 481 - 5,068,794 -
Unearned revenue 23,882 - - -
Total liabilities 1,710,683 2,424,652 5,414,975 -

DEFERRED INFLOW OF RESOURCES
Unavailable revenues 180,664 - - -
Total deferred inflow of resources - 180,664 - -

FUND BALANCE
Nonspendable:

Prepaid item - 9,496 - -
Loans receivable - 246,710 - -
Restricted - 26,509 - -
Assigned - 7,179,103 - 182,153
Unassigned - 19,019,067 - -
Total fund balance - 26,480,885 - 182,153
Total liabilities, deferred inflow of
resources and fund balances $ 1,710,683 29,086,201 $ 5,414,975 $ 182,153 $ City of Union City
154
City Council/RSA Agenda 427 Tuesday, April 11, 2023
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility General Acquisition Revolving Impact Enforcement Maintenance Fund $ 419,910 127,754 $ 1,720,539 $ 17,077 $ 606,849 $ 33,506,079 $ - - - - - 4,333,808
- - 18,190 - 179,954 625,959
- - - - - 115,841
- - - - - 386,818
- - - - 625,000 884,574
- - - - - 246,710
- 1,275 - - - 10,771
$ 421,185 127,754 $ 1,738,729 $ 17,077 $ 1,411,803 $ 40,110,560 $ $ 50,507 1 $ (1) $ - $ 69,884 $ 2,698,703 $
- - - - - 1,713,947
- 943 - - 38 94,584
- - - - - 71,291
- 41,813 - - - 5,111,088
- 294,339 - - - 318,221
387,602 1 (1) - 69,922 10,007,834
- - - - - 180,664
- - - - - 180,664
1,275 - - - - 10,771
- - - - - 246,710
- - - - - 26,509
32,308 127,753 1,738,730 17,077 1,341,881 10,619,005
- - - - - 19,019,067
33,583 127,753 1,738,730 17,077 1,341,881 29,922,062
$ 421,185 127,754 $ 1,738,729 $ 17,077 $ 1,411,803 $ 40,110,560 $ 155
City Council/RSA Agenda 428 Tuesday, April 11, 2023
City of Union City
Schedule of Revenues, Expenditures and Changes in Fund Balances General Fund
For the year ended June 30, 2021
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
REVENUES:

Taxes and special assessments $ - 50,309,792 $ - $ - $
Licenses, permits and fees 4,267,551 - - -
Fines and forfeitures 174,326 - - -
Intergovernmental 1,401,651 - - -
Charges for services 2,586,502 - - -
Investment income (158,677) ---
Other revenues 432,653 - - -
Total revenues 59,013,798 - - -
EXPENDITURES:

Current:

General government 10,259,468 - 175,651 -
Public safety 34,491,220 - - 170,000
Community and recreation services 3,019,397 - - -
Economic and community development 2,898,914 - - -
Public works 3,893,908 - - -
Capital outlay 154,170 - - -
Debt service:

Principal repayment 576,254 - - -
Interest and fiscal charges 160,154 - - -
Total expenditures 55,453,485 - - 345,651
REVENUES OVER (UNDER) EXPENDITURES 3,560,313 - - (345,651) OTHER FINANCING SOURCES (USES):

Transfers in 1,250,000 - - 150,000
Transfers out (179,169) ---
Proceeds from sale of assets 663,445 - - -
Total other financing sources (uses) 1,734,276 - - 150,000 Net change in fund balances 5,294,589 - - (195,651)
FUND BALANCES:

Beginning of year 21,186,296 - - 377,804
End of year 26,480,885 $ - $ - $ 182,153 $
156
City Council/RSA Agenda 429 Tuesday, April 11, 2023
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility General Acquisition Revolving Impact Enforcement Maintenance Fund $ - - $ - $ - $ - $ 50,309,792 $
- - - - - 4,267,551
- - - - - 174,326
- - - - - 1,401,651
2,069 596,754 - - 1,329,618 4,514,943
- - -- - (158,677)
- 2,596 1,222,000 - 172,227 1,829,476
2,069 599,350 1,222,000 - 1,501,845 62,339,062
- - - - 10,435,119 -
- - - - -34,661,220
- 1,036,003 - - - 4,055,400
- - - - - 2,898,914
- - - - 1,261,963 5,155,871
- 9,645 - - - 163,815
- - - - 56,734 632,988
- - - - 24,664 184,818
- 1,045,648 - - 1,343,361 58,188,145
2,069 (446,298) 1,222,000 - 158,484 4,150,917
- - - - 1,400,000 -
- - -- - (179,169)
- - - - - 663,445
- - - - - 1,884,276
2,069 (446,298) 1,222,000 - 158,484 6,035,193
125,684 479,881 516,730 17,077 1,183,397 23,886,869
$ 127,753 $ 33,583 $ 1,738,730 $ 17,077 $ 1,341,881 $ 29,922,062 157
City Council/RSA Agenda 430 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Current:

Principal retirement 576,254 576,254 576,254 -
Interest and fiscal charges 156,503 156,503 160,154 (3,651) Total expenditures 61,520,389 62,165,129 55,453,485 6,711,644 REVENUE OVER (UNDER) EXPENDITURES (2,072,741) (2,597,181) 3,560,313 6,157,494

OTHER FINANCING
SOURCES (USES):

Transfers in 1,250,000 1,250,000 1,250,000 -
Transfers out (1,492,169) (1,492,169) (179,169) 1,313,000 Proceeds from sale of assets - - 663,445 663,445
Total other financing sources (uses) (242,169) (242,169) 1,734,276 1,976,445 Net change in fund balance $ (2,314,910) $ (2,839,350) 5,294,589 8,133,939 $ FUND BALANCES:

Beginning of year 21,186,296
End of year $ 26,480,885
City of Union City
Budgeted Amounts
158
City Council/RSA Agenda 431 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Post-Employment Medical Benefits Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government $ 143,000 $ 143,000 $ 175,651 (32,651) Public safety 386,000 386,000 170,000 216,000
Total expenditures 529,000 529,000 345,651 183,349
REVENUE OVER (UNDER) EXPENDITURES (529,000) (529,000) (345,651) 183,349

OTHER FINANCING
SOURCES (USES):

Transfers in 150,000 150,000 150,000 -
Total other financing sources (uses) 150,000 150,000 150,000 - Net change in fund balance $ (379,000) $ (379,000) (195,651) 183,349 $ FUND BALANCES:

Beginning of year 377,804
End of year $ 182,153
City of Union City
Budgeted Amounts
159
City Council/RSA Agenda 432 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Fire Equipment Acquisition Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 50,000 $ 50,000 $ 2,069 $ (47,931) Total revenues 50,000 50,000 2,069 (47,931)
Net change in fund balance $ 50,000 $ 50,000 2,069 $ (47,931) FUND BALANCES:

Beginning of year 125,684
End of year $ 127,753
City of Union City
Budgeted Amounts
160
City Council/RSA Agenda 433 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Leisure Revolving Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 3,625,500 $ 3,625,500 $ 596,754 $ (3,028,746) Other 6,000 6,000 2,596 (3,404)
Total revenues 3,631,500 3,631,500 599,350 (3,032,150)
EXPENDITURES:

Current:

Community and recreation services $ 3,784,447 $ 3,839,683 $ 1,036,003 $ 2,803,680 Capital outlay 5,000 5,000 9,645 (4,645)
Total expenditures 3,789,447 3,844,683 1,045,648 2,799,035 Net change in fund balance $ (157,947) $ (213,183) (446,298) (233,115) $ FUND BALANCES:

Beginning of year 479,881
End of year $ 33,583
City of Union City
Budgeted Amounts
161
City Council/RSA Agenda 434 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Allied Waste Vehicle Impact Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other $ 205,000 $ 205,000 $ 1,222,000 $ 1,017,000
Total revenues 205,000 205,000 1,222,000 1,017,000
EXPENDITURES:

Current:

Public works 200,000 547,723 - 547,723
Total expenditures 200,000 547,723 - 547,723
Net change in fund balance $ 5,000 $ (342,723) 1,222,000 1,564,723 $ FUND BALANCES:

Beginning of year 516,730
End of year $ 1,738,730
City of Union City
Budgeted Amounts
162
City Council/RSA Agenda 435 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Code Enforcement Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
Net change in fund balance $ - $ - - $ -
FUND BALANCES:

Beginning of year 17,077
End of year $ 17,077
City of Union City
Budgeted Amounts
163
City Council/RSA Agenda 436 Tuesday, April 11, 2023
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Corporation Yard and Fuel Facility Maintenance Fund
For the year ended June 30, 2021
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 1,350,000 $ 1,350,000 $ 1,329,618 $ (20,382) Other 60,000 60,000 172,227 112,227
Total revenues 1,410,000 1,410,000 1,501,845 91,845
EXPENDITURES:

Current:

Public works 1,765,336 2,397,196 1,261,963 1,135,233
Debt service:

Principal retirement 56,735 56,735 56,734 1
Interest and fiscal charges 24,665 24,665 24,664 1
Total expenditures 1,846,736 2,478,596 1,343,361 1,135,235 REVENUE OVER (UNDER) EXPENDITURES (436,736) (1,068,596) 158,484 1,227,080

OTHER FINANCING
SOURCES (USES):

Transfers in 353,914 353,914 - (353,914)
Total other financing sources (uses) 353,914 353,914 - (353,914) Net change in fund balance $ (82,822) $ (714,682) 158,484 $ 873,166 FUND BALANCES:

Beginning of year 1,183,397
End of year $ 1,341,881
City of Union City
Budgeted Amounts
164
City Council/RSA Agenda 437 Tuesday, April 11, 2023

STATISTICAL SECTION INTRODUCTION
This part of the City of Union City’s Comprehensive Annual Financial Report presents detailed information as a context for understanding what the information says about the City’s overall financial health.

Contents
Financial Trends Information
This information is intended to assist users in understanding and assessing how a government’s financial position has changed over time.

Revenue Capacity Information
This information is intended to assist users in understanding and assessing factors affecting a government’s ability to generate its own revenue.

Debt Capacity Information
This information is intended to assist users in understanding and assessing a government’s debt burden and its ability to issue additional debt.

Demographic and Economic Information
This information is intended to assist users in understanding the socioeconomic environment with which a government operates and to provide information that facilitates comparison of financial statement information over time and among governments.

Operating Information
This information is intended to provide information about operations and resources to assist readers in using financial statement information to understand and asses a government’s economic condition. 165
City Council/RSA Agenda 438 Tuesday, April 11, 2023
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166
City Council/RSA Agenda 439 Tuesday, April 11, 2023

FINANCIAL TRENDS INFORMATION
Net Position by Component - Last Ten Fiscal Years
Changes in Net Position - Last Ten Fiscal Years
Fund Balances of Governmental Funds - Last Ten Fiscal Years Changes in Fund Balances of Governmental Funds - Last Ten Fiscal Years 167
City Council/RSA Agenda 440 Tuesday, April 11, 2023
City of Union City
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
2012 2013 2014 2015
Governmental activities:

Net investment
in capital assets $ 123,243,322 $ 141,266,031 $ 159,050,750 $ 167,010,239 Restricted 27,468,879 18,692,747 18,576,385 16,211,001
Unrestricted 92,502,582 81,112,248 78,695,872 (368,669) 241,071,026 243,214,783 256,323,007 182,852,571
Business-type activities:

Net investment
in capital assets 6,212,877 8,634,945 8,124,141 7,435,554 Restricted - - - -
Unrestricted (28,406) (21,962) (31,359) 309,172
6,784,292 6,184,471 8,612,983 8,092,782
Primary government:

Net investment in
capital assets 129,456,199 149,900,976 167,174,891 174,445,793 Restricted 27,468,879 18,692,747 18,576,385 16,211,001
Unrestricted 92,474,176 81,090,286 78,664,513 (59,497)
$ 249,399,254 $ 249,684,009 $ 264,415,789 $ 190,597,297 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Net Position.

Footnotes:
1) Originally reported $182,545.066.
2) Originally reported ($58,113,496).
3) Originally reported $188,092,371.
4) Originally reported ($58,101,570).

FISCAL YEAR ENDING JUNE 30,
Total governmental
activities net assets
Total business-type
activities net assets
Total primary
government net assets
168
City Council/RSA Agenda 441 Tuesday, April 11, 2023
2016 2017 2018 2019 2020 2021
$ 178,516,362 $ 182,589,249 $ 185,019,080 $ 181,758,983 $ 176,304,153 1 $ 170,159,179 69,601,834 99,609,603 103,153,880 104,499,164 105,012,917 100,049,442 1,640,296 (28,776,832) (52,112,338) (52,808,167) (58,150,399) 2 (38,723,976) 249,758,492 253,422,020 236,060,622 233,449,980 223,166,671 231,484,645 8,846,717 7,950,321 6,981,591 6,430,690 5,547,305 4,840,655 ----- -
69,032 6,491 (16,634) (16,805) 11,926 (43,946)
8,915,749 7,956,812 6,964,957 6,413,885 5,559,231 4,796,709 187,363,079 190,539,570 192,000,671 188,189,673 181,851,458 3 174,999,834 69,601,834 99,609,603 103,153,880 104,499,164 105,012,917 100,049,442 1,709,328 (28,770,341) (52,128,972) (52,824,972) (58,138,473) 4 (38,767,922) $ 258,674,241 $ 261,378,832 $ 243,025,579 $ 239,863,865 $ 228,725,902 $ 236,281,354 FISCAL YEAR ENDING JUNE 30,
169
City Council/RSA Agenda 442 Tuesday, April 11, 2023
City of Union City
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2012 2013 2014 2015
Expenses:

Governmental activities:

General Government $ 23,031,426 $ 18,634,095 $ 15,425,287 $ 15,699,047 Public Safety 28,138,756 29,573,746 30,765,128 32,800,843 Housing and Community Development 2,336,714 1,253,344 856,384 2,896,503 Community and Recreation Services 4,017,804 4,693,940 4,456,105 4,407,560 Economic and Community Development
and Public Works 9,438,357 13,388,319 14,192,714 16,965,941 Interest, fiscal charges &
bond issuance costs 3,698,863 1,755,956 1,646,887 1,718,981 Total governmental activities expense 70,661,920 69,299,400 67,342,505 74,488,875 Business-type activities:

Transit 3,818,562 4,005,111 4,331,540 4,366,286
Paratransit 879,839 917,473 954,968 995,619
Total business type activities 4,698,401 4,922,584 5,286,508 5,361,905 Total primary government expenses 75,360,321 74,221,984 72,629,013 79,850,780 Program revenues:

Governmental activities:

Charges for services:

General Government 3,259,657 3,152,186 3,047,667 3,458,977 Public Safety 1,187,242 179,480 1,071,414 1,355,829
Housing and Community Development 16,166 24,778 12,600 41,106 Community and Recreation Services 2,135,891 2,597,869 2,291,125 2,395,894 Economic and Community Development
and Public Works 2,303,135 3,472,607 4,136,427 6,382,637 Operating grants & contributions 7,556,380 4,646,557 6,453,749 6,430,654 Capital grants and contributions 6,677,530 8,004,057 11,217,997 10,502,540 Total governmental activities
program revenues 23,136,001 22,077,534 28,230,979 30,567,637 Business-type activities
Charges for services:

Transit 461,771 450,450 409,950 363,323
Paratransit 46,412 49,383 51,722 60,329
Operating grants & contributions -- - -
Capital grants and contributions 91,857 3,208,587 339,087 475,831 Total business-type activities
program revenues 600,040 3,708,420 800,759 899,483
Total primary government program revenues 23,736,041 25,785,954 29,031,738 31,467,120 Net revenues (expenses)
Governmental activities (47,525,919) (47,221,866) (39,111,526) (43,921,238) Business-type activities (4,098,361) (1,214,164) (4,485,749) (4,462,422) Total net revenues (expenses) (51,624,280) (48,436,030) (43,597,275) (48,383,660) Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Activities and Changes in Net Position.

Footnotes:
1) Originally reported $18,595,555.
2) Originally reported $94,867,709.
3) Originally reported $101,400,645.
4) Originally reported $5,465,241.
5) Originally reported $0.
6) Originally reported ($68,375,666).
7) Originally reported ($69,239,606).

FISCAL YEAR ENDING JUNE 30,
170
City Council/RSA Agenda 443 Tuesday, April 11, 2023
2016 2017 2018 2019 2020 2021
$ 20,021,542 17,173,274 $ 19,373,988 $ 18,116,417 $ 20,612,358 $ 17,920,03 $ 9 41,279,927 41,324,714 42,503,455 41,371,148 46,197,561 43,778,368 701,903 582,940 846,310 803,942 447,790 917,774
6,353,792 6,165,082 9,930,800 7,549,018 7,568,681 5,092,216 2,897,135 18,507,064 25,735,839 21,739,065 24,873,371 1 24,360,063 1,667,571 1,834,393 1,631,538 1,597,620 1,445,764 1,306,250 88,435,735 70,073,602 100,021,930 91,177,210 101,145,525 2 93,374,710 4,513,589 4,822,873 4,746,954 4,961,273 5,436,124 5,746,983 1,017,218 1,035,460 1,079,109 1,002,823 1,096,812 1,091,095 5,530,807 5,858,333 5,826,063 5,964,096 6,532,936 6,838,078 75,604,409 94,294,068 105,847,993 97,141,306 107,678,461 3 100,212,788 2,557,432 3,181,872 3,462,347 3,670,396 3,678,485 3,842,526 930,181 773,647 1,047,572 841,394 575,016 521,483
1,294,087 243,221 585,812 739,001 227,320 192,109
2,652,355 2,781,556 2,867,226 2,855,477 2,427,769 619,522 10,104,843 2,742,726 5,640,618 2,685,632 3,228,986 3,437,441 7,142,190 13,174,073 10,876,671 12,375,503 12,602,326 11,907,926 8,327,895 3,045,724 4,364,423 1,516,723 3,752,141 542,719 33,008,983 25,942,819 28,844,669 24,684,126 26,492,043 21,063,726 335,339 388,075 290,819 277,882 171,832 62,542
51,629 54,929 45,616 42,594 31,923 15,316
4,315,658 4,505,002 4,498,008 5,083,247 5,357,140 4 5,888,334 1,997,110 - - - 108,101 5 108,101
6,699,736 4,948,006 4,834,443 5,403,723 5,668,996 6,074,293 39,708,719 30,890,825 33,679,112 30,087,849 32,161,039 27,138,019 (37,064,619) (62,492,916) (71,177,261) (66,493,084) (74,653,482) 6 (72,310,984) 1,168,929 (910,327) (991,620) (560,373) (863,940) (763,785) (35,895,690) (63,403,243) (72,168,881) (67,053,457) (75,517,422) 7 (73,074,769) Continued…
FISCAL YEAR ENDING JUNE 30,
171
City Council/RSA Agenda 444 Tuesday, April 11, 2023
City of Union City
Changes in Net Position, Continued
Last Ten Fiscal Years
(Accrual basis of accounting)
2012 2013 2014 2015
General revenues & other changes in net position:

Governmental activities:

Taxes:

Property taxes $ 35,331,998 $ 27,635,637 $ 28,782,282 $ 30,407,957 Transient occupancy taxes 767,451 1,066,772 1,378,653 2,085,245 Sales taxes 9,627,336 10,557,705 11,201,394 11,050,731
Franchise taxes 4,044,805 3,932,148 5,098,098 5,405,566 Business license tax 1,265,965 1,686,022 1,587,070 1,449,594 Real property transfer tax 197,206 204,820 203,267 254,136 Other taxes 117,944 - - -
Unrestricted/Intergovernmental 21,162 40,401 - -
Gain (loss) on sale of assets 21,951 39,520 16,281 12,206 Investment earnings (loss) 282,257 (322,236) 464,430 223,478 Other revenues 1,823,335 585,083 210,452 867,107
Extraordinary item - - - 5,743,960
Special item ----
Total governmental activities 53,501,410 45,425,872 48,941,927 57,499,980 Business-type activities:

Unrestricted/Intergovernmental 3,494,770 3,637,386 3,956,098 4,110,793 Gain (loss) on sale of assets - 751 - 180
Investment income 3,770 4,539 9,450 3,393
Total business-type activities 3,498,540 3,642,676 3,965,548 4,114,366 Total primary government 56,999,950 49,068,548 52,907,475 61,614,346 Changes in net position:

Governmental activities 6,279,544 6,314,347 23,390,920 57,499,980 Business-type activities 2,284,376 (843,073) (496,874) 4,590,197 Total primary government $ 8,563,920 $ 5,471,274 $ 22,894,046 $ 62,090,177 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Activities and Changes in Net Position.

Footnotes:
1) Originally reported ($4,005,493).
2) Originally reported ($854,654).
3) Originally reported ($4,860,147).

FISCAL YEAR ENDING JUNE 30,
172
City Council/RSA Agenda 445 Tuesday, April 11, 2023
2016 2017 2018 2019 2020 2021
$ 31,556,903 $ 32,195,405 $ 33,945,838 $ 34,798,160 $ 36,303,540 $ 36,486,057 2,321,649 2,522,473 2,704,657 2,748,767 1,978,945 1,072,250 13,031,186 14,831,779 16,377,244 15,511,363 15,584,769 17,101,500 4,927,813 5,275,880 5,447,160 5,608,399 5,480,307 5,476,399 1,569,252 1,616,209 1,895,622 1,713,983 1,851,849 1,739,458 407,546 291,932 302,693 394,382 327,504 363,270
- - - - -1,026,166
- ---- -
308,449 (24,378) 42,694 28,126 - -
201,801 365,257 862,225 2,304,013 2,602,817 3,279,013
116,158 957,668 1,370,821 775,249 240,442 303,794
- ---- -
19,219,507---- -
73,660,264 58,032,225 62,948,954 63,882,442 64,370,173 66,847,907 - ---- -
- 1,883 (6,973) 830 - -
2,094 1,976 6,738 8,471 9,286 1,263
2,094 3,859 (235) 9,301 9,286 1,263
73,662,358 58,036,084 62,948,719 63,891,743 64,379,459 66,849,170 77,975,922 (4,460,691) (8,228,307) (2,610,642) (10,283,309) 1 (5,463,077) 1,999,204 (906,468) (991,855) (551,072) (854,654) 2 (762,522) $ (5,367,159) 79,975,126 $ (9,220,162) $ (3,161,714) $ (11,137,963) $ 3 $ (6,225,599) FISCAL YEAR ENDING JUNE 30,
173
City Council/RSA Agenda 446 Tuesday, April 11, 2023
City of Union City
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2012 2013 2014 2015
General fund:

Reserved
Unreserved
Nonspendable $ 580,287 $ 500,596 $ 605,917 $ 998,918
Restricted - 1,128 4,166 5,751,363
Assigned 8,469,802 9,400,547 11,720,741 13,341,089
Unassigned 2,307,780 3,033,411 5,936,132 8,458,573
Total general fund 11,357,869 12,935,682 18,266,956 28,549,943 All other governmental funds
Nonspendable 2,087,839 29,316 51,852 54,445
Restricted 25,029,575 18,691,619 18,560,914 47,745,549
Committed 988,790 6,632,902 5,959,601 7,434,842
Assigned 261,431 - 235,401 485,202
Unassigned (6,687,747) (3,777,338) (5,574,557) (8,151,300) Total all other governmental funds 21,679,888 21,576,499 19,233,211 47,568,738 All Funds
Nonspendable 2,668,126 529,912 657,769 1,053,363
Restricted 25,029,575 18,692,747 18,565,080 53,496,912
Committed 988,790 6,632,902 5,959,601 7,434,842
Assigned 8,731,233 9,400,547 11,956,142 13,826,291
Unassigned (4,379,967) (743,927) 361,575 307,273
Total All Funds $ 34,512,181 33,037,757 $ 37,500,167 $ 76,118,681 $ Notes: Fund balance definitions have been changed by GASB 54. They will appear as non-spendable, restricted, committed, assigned, and unassigned going forward from FY 2010-11and will not be restated for prior fiscal years. For more information, please visit http://gasb.org/.

Sources: Current and Prior Comprehensive Annual Financial Reports.

Balance Sheet - Governmental Funds.

Footnotes: None
FISCAL YEAR ENDING JUNE 30,
174
City Council/RSA Agenda 447 Tuesday, April 11, 2023
2016 2017 2018 2019 2020 2021
$ 885,143 $ 526,409 $ 327,057 $ 292,496 $ 258,115 $ 257,481 34,903,166 14,538 26,509 26,509 26,509 26,509
12,913,256 10,468,698 10,573,689 9,554,832 9,938,676 10,619,005 7,432,751 7,904,228 10,783,664 12,336,300 13,663,569 19,019,067 56,134,316 18,913,873 21,710,919 22,210,137 23,886,869 29,922,062 69,098 170,423- - - -
63,771,686 100,247,208 103,127,371 104,472,655 104,986,408 116,540,500 9,979,986 9,039,701 6,135,029 5,825,587 5,670,092 5,292,756 343,485 581,817 66,251 61,904 76,203 103,866
(6,585,905) (959,345) (2,965,066) (787,835) (2,500,567) (2,377,669) 67,578,350 109,079,804 106,363,585 109,572,311 108,232,136 119,559,453 954,241 696,832 327,057 292,496 258,115 257,481
98,674,852 100,261,746 103,153,880 104,499,164 105,012,917 116,567,009 9,979,986 9,039,701 6,135,029 5,825,587 5,670,092 5,292,756 13,256,741 11,050,515 10,639,940 9,616,736 10,014,879 10,722,871 846,846 6,944,883 7,818,598 11,548,465 11,163,002 16,641,398 $ 123,712,666 $ 127,993,677 $ 128,074,504 $ 131,782,448 $ 132,119,005 $ 149,481,515 FISCAL YEAR ENDING JUNE 30,
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City Council/RSA Agenda 448 Tuesday, April 11, 2023
City of Union City
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2012 2013 2014 2015
Revenues:

Taxes and assessments $ 54,762,947 $ 47,705,636 $ 51,741,191 $ 53,973,339 Licenses and permits 1,738,873 1,565,244 1,511,700 2,070,030 Fines and forfeitures 539,690 431,061 390,441 565,028
Intergovernmental 9,775,505 9,207,195 9,281,831 13,612,223 Charges for services 5,699,380 6,234,399 6,262,499 8,630,014 Investment income 322,219 (335,219) 579,659 301,976
Other 3,381,607 2,522,026 2,518,480 2,927,718
Total revenues 76,220,221 67,330,342 72,285,801 82,080,328 Expenditures
Current:

General government 14,182,750 9,078,010 8,702,109 10,345,289 Public Safety 29,923,771 29,741,325 30,167,288 32,099,523 Housing and Community Development 9,274,695 1,059,736 863,071 3,847,144 Community and Recreation Services 3,766,994 4,181,992 4,130,279 4,353,228 Economic and Community
Development and Public Works 9,352,786 11,550,476 13,829,902 17,712,437 Agency pass through payments 3,873,049 - - -
Capital Outlay 19,090,375 7,440,779 10,560,307 12,821,034 Debt service:

Principal repayment 2,026,921 1,059,053 1,326,206 1,529,555 Interest and fiscal charges 6,250,681 1,744,547 1,682,822 1,568,342 Cost of issuance - - 268,712 -
Total expenditures 97,742,022 65,855,918 71,530,696 84,276,552 Excess (deficiency) of revenues
over (under) expenditures (21,521,801) 1,474,424 755,105 (2,196,224) Other financing sources (uses):

Debt issuance 1,311,313 - 5,760,000 -
Original issue premiums - - 6,554 -
Capital lease financing ----
Proceeds from sale of assets 21,951 39,520 - 6,636
Payment to escrow account - - (5,605,015) -
Transfers in 8,538,741 2,104,862 4,280,715 3,022,015
Transfers out (8,471,084) (2,144,382) (2,209,552) (1,450,852) Total other financing sources (uses) 1,400,921 - 2,232,702 1,577,799 Extraordinary Item3 - (65,975,363) - 5,743,960
Special item4 - - - -
Net change in fund balances $ (86,096,243) $ 1,474,424 $ 2,987,807 $ 5,125,535 Capital Expenditures1 15,629,154 4,471,909 10,553,775 15,657,695 Noncapital expenditures 82,112,868 61,384,009 60,976,921 68,618,857 Debt Service 8,277,602 2,803,600 3,277,740 3,097,897
Debt service as a % of noncapital expend.
2 10.08% 4.57% 5.38% 4.51%
Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Funds.

Reconciliation of the Governmental Funds Statement of Revenues, Expenditures and Changes in Fund Balances to the Government-Wide Statement of Activities.

Changes in Net Position.

Footnotes:
1) Per GASB-S44, this is the capital outlay reconciling item amount in the Reconciliation between the government- wide statement of activities and the statement of revenues, expenditures, and changes in fund balance. 2) Revised ratios to reflect GASB-S44.
3) 2012 item: Net assets transferred upon dissolution of the Redevelopment Agency. 2015 item: Property resale- payment to the City in the Redevelopment Property Tax Trust Fund. 4) 2016 Special Item is the net asset transfer from Redevelopment Property Tax Trust.

FISCAL YEAR ENDING JUNE 30,
176
City Council/RSA Agenda 449 Tuesday, April 11, 2023
2016 2017 2018 2019 2020 2021
$ 57,250,194 $ 58,401,836 $ 62,279,297 $ 63,534,542 $ 63,306,142 $ 65,364,365 2,245,308 3,560,059 4,424,448 4,367,162 5,066,823 4,267,551 494,467 509,733 535,002 576,075 348,810 179,445
11,009,706 15,799,408 5,715,541 6,927,924 4,951,205 5,305,289 12,738,766 8,251,891 11,079,564 8,285,965 8,354,163 5,035,264 299,177 435,415 929,905 2,387,557 2,666,430 3,348,358
2,981,703 2,785,195 4,157,202 4,339,984 3,636,388 4,577,545 87,019,321 89,743,537 89,120,959 90,419,209 88,329,961 88,077,817 10,546,760 12,192,573 9,274,419 10,664,797 11,505,873 11,227,365 37,717,217 38,934,920 39,305,403 40,661,161 40,943,625 39,589,810 772,200 791,931 697,077 788,145 409,790 884,006
6,307,968 6,377,872 6,915,781 7,118,500 6,405,560 4,883,771 17,332,261 23,664,760 26,608,918 22,842,221 24,932,297 25,041,152 -----
11,476,980 1,169,730 1,136,327 1,398,068 611,215 322,154 1,860,663 2,010,161 2,204,631 3,009,067 3,144,346 3,137,996 1,483,928 1,439,417 1,427,154 1,364,667 1,227,635 1,073,549 -----
87,497,977 86,581,364 87,569,710 87,846,626 89,180,341 86,159,803 (478,656) 3,162,173 1,551,249 2,572,583 (850,380) 1,918,014 980,990 -----
------
- 4,706,442 320,625 1,131,261 --
789,358 13,024 (1,848,989) - 3,361 663,445
------
4,857,570 2,432,230 1,331,293 1,543,824 2,636,261 1,279,169 (7,227,157) (2,567,368) (1,273,351) (1,539,724) (1,452,685) (279,169) (599,239) 4,584,328 (1,470,422) 1,135,361 1,186,937 1,663,445 - - - - - -
19,219,507 - - - - -
$ 18,141,612 $ 7,746,501 $ 80,827 $ 3,707,944 $ 336,557 $ 3,581,459 20,785,950 6,666,187 10,191,182 4,667,607 9,058,977 1,075,028 66,712,027 79,915,177 77,378,528 83,179,019 80,121,364 85,084,775 3,344,591 3,449,578 3,631,785 4,373,734 4,371,981 4,211,545

5.01% 4.32% 4.69% 5.26% 5.46% 4.95%
FISCAL YEAR ENDING JUNE 30,
177
City Council/RSA Agenda 450 Tuesday, April 11, 2023
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178
City Council/RSA Agenda 451 Tuesday, April 11, 2023

REVENUE CAPACITY INFORMATION
Assessed Value and Estimated Actual Value of Taxable Property - Last Ten Fiscal Years Direct and Overlapping Property Tax Rates - Last Ten Fiscal Years Principal Property Tax Payers - Current and Nine Years Ago Property Tax Levies and Collections - Last Ten Fiscal Years Special Assessment Collections - Last Ten Fiscal Years
Property Values and Construction - Last Ten Fiscal Years 179
City Council/RSA Agenda 452 Tuesday, April 11, 2023
City of Union City
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
(in thousands of dollars)
Fiscal Year Taxable
Ended State Less Assessed
June 30, Secured Board Roll Unsecured Exemptions Value
2012 7,571,723 2,496 286,496 (455,773) 7,404,942
2013 7,601,188 2,496 309,845 (449,525) 7,464,004
2014 7,953,941 2,496 321,487 (415,251) 7,862,673
2015 8,464,240 2,365 352,403 (397,251) 8,421,757
2016 8,941,595 2,365 401,765 (302,191) 9,043,534
2017 9,396,389 2,365 418,471 (269,597) 9,547,627
2018 9,906,687 3,851 375,820 (456,012) 9,830,345
2019 10,404,298 3,851 399,267 (504,285) 10,303,131
2020 10,919,444 3,851 388,252 (497,694) 10,813,852
2021 11,475,062 3,851 432,810 (510,104) 11,401,619
Total
Fiscal Year Taxable Total Direct &
Ended State Less Assessed City Direct Overlapping
June 30, Secured Board Roll Unsecured Exemptions Value Tax Rate Rate 2012 2,186,487 280 88,655 (116,481) 2,158,941 0.000% 1.188% 2013 2,187,184 280 88,655 (110,060) 2,166,059 0.000% 1.195% 2014 2,310,420 280 91,851 (81,799) 2,320,753 0.000% 1.210% 2015 2,458,948 280 88,682 (121,638) 2,426,272 0.000% 1.319% 2016 2,629,847 280 93,665 (99,043) 2,624,749 0.000% 1.226% 2017 2,745,571 280 90,234 (79,921) 2,756,163 0.000% 1.223% 2018 2,888,169 429 96,767 (80,086) 2,905,279 0.000% 1.251% 2019 2,948,124 392 124,292 (154,777) 2,918,031 0.000% 1.244% 2020 3,207,711 429 117,821 (123,201) 3,202,759 0.000% 1.444% 2021 3,345,833 429 126,042 (127,567) 3,344,736 0.000% 1.409% Notes: In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum of 2%).

With few exceptions, property is only re-assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at the purchase price of the property sold. The assessed valuation date shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.

Sources: Alameda County Auditor-Controller Agency. Certificate of Assessed Valuation.

Footnotes: None
Redevelopment Agency
City
180
City Council/RSA Agenda 453 Tuesday, April 11, 2023
City of Union City
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(Rate per $100 of assessed value)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Basic levy:

Basic rate 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.0000 1.0000 1.0000 Total City Direct Rate 1.000 1.000 1.000 1.000 1.000 1.000 1.000 1.0000 1.0000 1.0000 Overlapping Rates:

Alameda County Water District 0.008 0.007 0.007 0.009 0.008 0.008 0.008 0.0049 0.0071 0.0067 Bay Area Rapid Transit Dist. 0.004 0.004 0.008 0.005 0.003 0.003 0.008 0.0070 0.0120 0.0139 Chabot Los Positas College Bonds 0.021 0.022 0.021 0.022 0.020 0.025 - 0.0443 0.0422 0.0214 East Bay Regional Park Dist. 0.007 0.005 0.008 0.009 0.007 0.003 0.002 0.0057 0.0060 0.0014 Flood Zone 7 State Water 0.031 0.023 0.026 0.025 - - - - 0.0309 0.0309 Hayward Unified Bonds 0.056 0.055 0.049 0.053 - - - - 0.1350 0.1310 New Haven School Bonds 0.130 0.139 0.138 0.143 0.158 0.159 0.163 0.1578 0.1579 0.1489 Ohlone College Bonds 0.040 0.038 0.040 0.038 - - 0.045 - 0.0308 0.0334 Washington Town Hospital 0.019 0.018 0.029 0.017 0.031 0.026 0.024 0.0242 0.0221 0.0213 Total Overlapping Rate 0.315 0.311 0.324 0.319 0.226 0.223 0.251 0.2439 0.4440 0.4089 Total Direct &
Overlapping Rate 1.315 1.311 1.324 1.319 1.226 1.223 1.251 1.2439 1.4440 1.4089 Notes: In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount.

This 1.00% is shared by all taxing agencies for which the subject property resides within. In addition to the

1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of other agency bonds such as those held by the School Districts.

Sources: Alameda County Auditor-Controller Agency.

Footnotes: None
FISCAL YEAR ENDING JUNE 30,
181
City Council/RSA Agenda 454 Tuesday, April 11, 2023
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
RREEF America REIT II Corporation $ 0.839 95,661 % $ 1.029 76,228 % PMI Alvarado LLC 93,419 0.819% -0.000%
Union LLC 86,837 0.762% -0.000%
Terreno Park Union City LLC 68,688 0.602% -0.000%
Catellus Finance 1 LLC 55,337 0.485% 56,929 0.769%
Dowe Industrial Owner Inc 54,570 0.479% -0.000%
Parc Medallion 53,507 0.469% -0.000%
Teachers Insurance And Annuity Assn 47,413 0.416% 40,476 0.547% Harsch Investment Properties LLC 39,150 0.343% 54,459 0.735% JCC California Properties LLC 35,452 0.311% -0.000%
Avalon Union City LP -0.000% 87,936 1.188%
Dyer Triangle LLC -0.000% 62,843 0.849%
Woodstock Bowers LLC Etal - 0.000% 49,580 0.670%
U S Pipe Holdings Corporation 31,611 0.277% 38,074 0.514% Union Square Investments LP -0.000% 31,396 0.424%
Pappas Union City No 2 LP -0.000% 26,554 0.359%
Totals $ 5.803 661,643 % $ 7.083 524,475 %
Total City Taxable Assessed Value $ 11,401,619 $ 7,404,942 Notes: None
Sources: Alameda County Assessor's Office.

Footnotes: None
FISCAL YEAR ENDING JUNE 30,
2021 2012
City of Union City
Principal Property Tax Payers
Current Year and Nine Years Ago
(In thousands of dollars)
182
City Council/RSA Agenda 455 Tuesday, April 11, 2023
City of Union City
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Taxes Levied Collected in
Year Ended for the Subsequent
June 30, Fiscal Year Amount Percentage Year1 Amount Percentage 2012 9,563,883 9,261,053 96.68% 321,386 9,582,439 100.19% 2013 9,630,062 9,439,805 97.59% 270,627 9,710,432 100.83% 2014 10,183,426 9,723,359 98.11% 250,836 9,974,195 97.95% 2015 10,848,029 10,405,466 95.92% 198,652 10,604,119 97.75% 2016 11,668,283 11,440,502 98.05% 178,837 11,619,339 99.58% 2017 12,303,790 12,109,625 98.42% 186,740 12,296,365 99.94% 2018 12,735,624 12,518,611 98.30% 162,850 2 99.57% 12,681,460 2019 13,221,162 13,051,150 98.71% 178,507 13,229,657 100.06% 2020 13,804,721 13,702,194 99.26% 176,111 3 100.53% 13,878,305 2021 14,578,693 14,459,596 99.18% 233,174 4 100.78% 14,692,770 Notes: Includes both secured and unsecured property tax collections.

Sources: Alameda County Auditor-Controller Agency.

Footnotes:
owners have up to 5 years to pay their delinquent taxes. The County is unable to provide the year that these figures belong to at this time.
2) Originally reported $82,594.
3) As of June 02, 2021.
4) As of May 09, 2022.

Collected within the
Fiscal Year of Levy
Total Collection
to date
1) Delinquent tax levies are usually collected in the following fiscal year. However, this is not always true and property 183
City Council/RSA Agenda 456 Tuesday, April 11, 2023
City of Union City
Special Assessment Collections
Last Ten Fiscal Years
Fiscal Current Current Percent of Total
Year Ended Assessment Assessments Current Assessments Outstanding Current June 30, Due Collected Collected Assessments
2012 15,198,356 14,973,158 98.52% 225,198
2013 15,436,108 15,263,340 98.88% 172,768
2014 16,399,822 16,238,325 99.02% 161,497
2015 16,865,592 16,600,435 98.43% 265,157
2016 17,282,218 16,924,476 97.93% 357,742
2017 18,043,759 17,706,643 98.13% 337,117
2018 18,614,651 18,363,070 98.65% 251,581
2019 19,090,338 18,871,308 98.85% 219,030
2020 19,634,284 19,384,946 98.73% 249,338
2021 20,011,210 19,735,134 98.62% 276,076
Notes: None
Sources: Alameda County Auditor-Controller Agency.

Footnotes: None
184
City Council/RSA Agenda 457 Tuesday, April 11, 2023
City of Union City
Property Values and Construction
Last Ten Fiscal Years
(In Thousands of Dollars)
Fiscal Year
Ended Non- Single Multiple
June 30, Residential Residential Total Family Family Total 2012 11,163 15,276 26,439 2 0 2
2013 8,796 51,317 60,113 3 0 3
2014 9,261 46,215 55,476 1 0 1
2015 28,211 45,177 73,388 35 2 37
2016 24,623 55,834 80,457 14 243 257
2017 18,683 36,775 55,458 3 0 3
2018 42,734 21,759 64,494 7 67 74
2019 34,920 12,878 47,798 22 28 50
20201 74,252 12,560 86,812 7 4 11
2021 20,704 27,352 48,056 13 0 13
Notes: None
Sources: City Economic and Community Development Department.

Footnotes:
1) Due to the September 2019 cyberattack, data was lost for the time period between 09/01/2019 to 09/23/2019.

VALUE
NEW DWELLING UNITS (# OF

PERMITS)
185
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186
City Council/RSA Agenda 459 Tuesday, April 11, 2023

DEBT CAPACITY INFORMATION
Ratios of Outstanding Debt by Type - Last Ten Fiscal Years Ratios of General Bonded Debt Outstanding - Last Ten Years Schedule of Direct and Overlapping Debt - As of June 30, 2021 Legal Debt Margin Information - Last Ten Fiscal Years
Pledged-Revenue Coverage - Last Ten Fiscal Years
187
City Council/RSA Agenda 460 Tuesday, April 11, 2023
City of Union City
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
(In Thousands except Per Capita Items)
Fiscal Pension Tax Special Percent of Total
Year Ended Obligation Allocation Tax Capital Assessed Per Governmental June 30, Bonds1 Bonds Bonds4 Lease5 Sub-Total Value2 Capita3 Other Activities 2012 22,184 - 6,055 5,990 33,273 0.35% 472 6 12,045 33,273 2013 21,746 - 5,835 5,756 32,214 0.32% 451 6 11,591 32,214 2014 21,208 - 5,760 5,376 31,044 0.29% 431 6 11,136 31,044 2015 20,567 - 5,476 4,966 31,009 0.29% 426 10,442 31,009 2016 19,810 - 5,165 5,356 30,332 0.26% 414 6 10,522 30,332 2017 18,926 - 4,845 9,473 33,243 0.27% 456 6 14,318 33,243 2018 17,901 - 4,515 9,174 31,589 0.25% 431 6 13,688 31,589 2019 16,726 - 4,179 9,051 29,956 0.23% 409 6 13,230 29,956 2020 15,388 - 3,834 7,852 27,074 0.19% 369 6 11,685 27,074 2021 13,878 - 3,478 6,859 24,215 0.16% 355 10,337 24,215 Fiscal Certificates Total Total Percentage Total Debt
Year Ended of Business-type Primary of Personal per
June 30, Participation Other Activities Government Income3 Capita3 2012 - - - 33,273 39.37% 472 8
2013 - - - 32,214 36.87% 451 8
2014 - - - 31,044 33.89% 431 8
2015 - - - 31,009 30.90% 426
2016 - - - 30,332 27.21% 7 414 8
2017 - - - 33,243 27.97% 7 456 8
2018 - - - 31,589 25.26% 7 431 8
2019 - - - 29,956 22.85% 7 409 8
2020 - - - 27,074 18.77% 7 369 8
2021 - - - 24,215 15.77% 355
Notes: Details regarding the City's outstanding debt can be found in Long-Term Liabilities note in Comprehensive Annual Financial Report.

Sources: Current and Prior Comprehensive Annual Financial Reports.

Alameda County Auditor-Controller Agency.

Footnotes:
1) The City issued $22.998 million in pension obligations bonds during fiscal year ended June 30, 2004. 2) Assessed value has been used because the actual value of taxable property is not readily available in California. 3) These ratios are calculated using City population data and County personal income data that is reported on a calendar year basis. 4) As of January 31, 2012, the outstanding balance of tax allocation bonds were retired from the governmental funds and restated as the opening balance in the City’s fiduciary fund for the Redevelopment Successor Agency. 5) The City initiated IT Equipment Capital Lease and Energy Efficiency Lease in the amount $0.3 and $4.4 million respectively. 6) Corrections made to Per Capita figures for 2012 to 2014, and 2016 to 2020. 7) Corrections made to Percentage of Personal Income figures for 2016 to 2020. 8) Corrections made to Total Debt Per Capita figures for 2012 to 2014, and 2016 to 2020.

Governmental Activities
Business-type Activities
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City of Union City
Ratios of General Bonded Debt Outstanding
Last Ten Fiscal Years
(In Thousands except Per Capita Items)
Accreted Interest Less: Amounts
Fiscal Pension Pension Available in Percent of
Year Ended Obligation Obligation Debt Service Assessed Per June 30, Bonds Bonds Fund Total Value2 Capita3
2012 21,228 956 1,223 20,961 0.28% 297
2013 20,623 1,123 1,317 20,429 0.27% 286
2014 19,908 1,300 1,412 19,796 0.25% 275
2015 19,078 1,489 1,520 19,047 0.23% 262
2016 18,118 1,692 1,633 18,177 0.20% 249
2017 17,018 1,908 1,758 17,168 0.18% 234
2018 15,763 2,138 1,896 16,005 0.16% 218
2019 14,343 2,383 2,055 14,671 0.14% 200
2020 12,743 2,645 2,212 13,177 0.12% 181
2021 10,953 2,925 2,648 11,230 0.10% 165
Notes: Details regarding the City's outstanding debt can be found in Long-Term Liabilities note in Comprehensive Annual Financial Report.

Sources: Current and Prior Comprehensive Annual Financial Reports.

Alameda County Auditor-Controller Agency.

Footnotes:
1) The City issued $22.998 million in pension obligations bonds during fiscal year ending 06/30/2004. 2) Assessed value has been used because the actual value of taxable property is not readily available in California.
3) These ratios are calculated using personal income and population for the prior calendar year, when current fiscal year data is unavailable.
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City of Union City
Schedule of Direct and Overlapping Debt
As of June 30, 2021
2020-2021 Assessed Valuation $11,475,007,618
City's
Outstanding %Share of
Debt Applicable Debt
as of 6/30/21 to City1 as of 6/30/21
Direct and Overlapping Tax and Assessment Debt
Alameda County $ 3.462% 6,622,806 191,300,000 $
Bay Area Rapid Transit District 1,871,890,000 1.340% 25,083,326 Chabot-Las Positas Community College District 593,290,000 7.308% 43,357,633 Ohlone Community College District 423,445,000 1.715% 7,262,082 Hayward Unified School District 716,215,575 0.102% 730,540 New Haven Unified School District 242,539,413 85.776% 208,040,607 Washington Township Healthcare District 325,830,000 13.900% 45,290,370 Hayward Area Recreation & Park District 102,480,000 0.070% 71,736 East Bay Regional Park District 133,170,000 2.144% 2,855,165 City of Union City Dyer Street Community Facilities District 100.000% 3,475,000 3,475,000 Total Overlapping Tax And Assessment Debt 4,603,634,988 342,789,265 Direct and Overlapping General Fund Debt
Alameda County General Fund Obligations $ 3.462% 27,354,041 790,122,500 $ Alameda County Pension Obligation Bonds 0.000% - -
Alameda-Contra Costa Transit District Certificates of Participation 11,655,000 0.436% 50,816 Hayward Unified School District Certificates of Participation 13,677,255 0.102% 13,951 City of Union City Build America Bonds Capital Lease 2,378,409 100.000% 2,378,409 City of Union City Network Infrastructure Capital Lease 149,190 100.000% 149,190 City of Union City IT Equipment Lease 2,680 100.000% 2,680 City of Union City General Fund Obligations 3,710,200 100.000% 3,710,200 City of Union City FD Fire Truck Capital Lease 618,110 100.000% 618,110 City of Union City Pension Obligation Bonds 10,952,973 100.000% 10,952,973 City of Union City Accreted Interest on Capital Bonds 2,924,975 100.000% 2,924,975 Total Direct and Overlapping General Fund Debt 836,191,293 48,155,346 OVERLAPPING TAX INCREMENT DEBT (Successor Agency) 112,485,000 99.942% 112,419,759 TOTAL DIRECT DEBT 24,211,538
TOTAL OVERLAPPING DEBT 479,152,832
COMBINED TOTAL DEBT2 $5,552,311,281 $503,364,370
Ratios to 2020-21 Adjusted Assessed Valuation::

Total Direct and Overlapping Tax and Assessment Debt 2.99% Total Direct Debt ($24,211,538) 0.21%
Combined Total Debt 4.39%
Ratios to Redevelopment Successor Agency Incremental Valuation ($3,038,070,105):

Total Overlapping Tax Increment Debt 3.70%
Notes: None
Sources: California Municipal Statistics.

Footnotes:
1) The percentage of overlapping debt applicable to the city is estimated using taxable assessed property value.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. 2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. 190
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City of Union City
Legal Debt Margin Information
Last Ten Fiscal Years
(In thousands of dollars)
2012 2013 2014 2015 20161
Assessed valuation $7,783,635 $7,837,213 $8,202,478 $8,819,008 $9,345,725 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 1,945,909 1,959,303 2,050,619 2,204,752 2,336,431 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 291,886 293,895.50 307,592.91 330,712.80 350,464.67 Total net debt applicable to limit:

General obligation bonds 22,184 21,746 21,208 20,567 19,810 Legal debt margin $269,702 $272,150 $286,385 $310,146 $330,655 Total debt applicable to limit
as a percentage of debt limit 7.6% 7.0% 6.5% 6.2% 5.7%
Notes: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel).

The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the gross valuation perspective to the 25% level.

Sources: City Finance Department.

Alameda County Assessor's Office.

Footnotes:
1) Assessed Valuation amounts are corrected from Net to Gross Amounts from 9,270,823 and 9,742,399 for 2016 and 2017 respectively.

FISCAL YEAR ENDING JUNE 30,
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City of Union City
Legal Debt Margin Information, Continued
Last Ten Fiscal Years
(In thousands of dollars)
20171 2018 2019 2020 2021
Assessed valuation $9,817,225 $10,286,357 $10,807,415 $11,311,547 $11,911,723 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,454,306 2,571,589 2,701,854 2,827,887 2,977,931 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 368,145.93 385,738.40 405,278.08 424,183.00 446,689.60 Total net debt applicable to limit:

General obligation bonds 18,926 17,901 16,726 15,388 13,878 Legal debt margin $349,220 $367,838 $388,552 $408,795 $432,812 Total debt applicable to limit
as a percentage of debt limit 5.1% 4.6% 4.1% 3.6% 3.1%
Notes: The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel).

The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the gross valuation perspective to the 25% level.

Sources: City Finance Department.

Alameda County Assessor's Office.

Footnotes:
1) Assessed Valuation amounts are corrected from Net to Gross Amounts from 9,270,823 and 9,742,399 for 2016 and 2017 respectively.

FISCAL YEAR ENDING JUNE 30,
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City of Union City
Pledged-Revenue Coverage
Last Ten Fiscal Years
Fiscal
Year Ended Tax
June 30, Increment Principal Interest Coverage
2012 9,144,104 1,080,000 8,191,046 0.99
2013 18,857,035 2,695,000 7,686,364 1.82
2014 19,511,162 2,145,000 7,596,973 2.00
2015 10,692,499 2,390,000 7,481,881 1.08
2016 11,564,280 85,095,000 1 6,414,140 2 0.13
2017 10,276,350 3,669,060 6,502,394 1.01
2018 8,472,850 2,486,626 5,244,046 1.10
2019 9,642,916 3,336,626 5,153,599 1.14
2020 9,642,021 4,581,626 5,042,752 1.00
2021 10,045,963 4,701,626 4,890,327 1.05
Fiscal
Year Ended Special Tax
June 30, Revenues Principal Interest Coverage
2012 596,934 210,000 355,035 1.06
2013 593,442 220,000 343,095 1.05
2014 560,658 230,000 296,206 1.07
2015 566,710 290,000 227,731 1.09
2016 560,563 310,000 215,731 1.07
2017 560,416 320,000 206,251 1.06
2018 533,168 330,000 199,259 1.01
2019 555,264 335,000 191,024 1.06
2020 524,591 345,000 180,895 1.00
2021 558,687 355,000 169,298 1.07
Notes: None
Sources: City Finance Department.

Footnotes:
1) Includes Defeased: 2005 TAB $31,725,000 and 2010 TAB of $27,165,000. 2) Net Reduction from 2005, 2010 TAB defeased, and new 2015 Refunding TAB.

Details regarding the city's outstanding debt can be found in the notes to the financial statements. Operating expenses do not include interest or depreciation expenses.

Debt Service
Tax Allocation Bonds
Community Facilities District Special Tax Bonds
Debt Service
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DEMOGRAPHIC AND ECONOMIC INFORMATION
Bank Deposit Summary - Last Ten Fiscal Years
General Fund Expenditures by Function - Last Ten Fiscal Years General Fund Revenues by Function - Last Ten Fiscal Years Taxable Sales Transactions - Last Ten Calendar Years
Taxable Sales Transactions - by Type of Business
Adopted and Final Budget for 2020-21 and 2021-22 Adopted Budget for Unrestricted General Fund Summary of Revenues, Expenditures, and Changes in Fund Balance General Fund Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) Pooled Investment Portfolio - As of June 30, 2021
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) Demographic and Economic Statistics - Last Ten Calendar Years Principal Employers - Current and Nine Years Ago
Full-time and Part-time City Employees (Full-Time Equivalent FTE's) by Department - Last Ten Fiscal Years 195
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City of Union City
Bank Deposit Summary
Last Ten Fiscal Years
(Deposits in Thousands of Dollars)
Fiscal Year
Ended Savings Savings
June 30, Banks and Loans Total Banks and Loans Total
2012 1,190,099 - 1,190,099 11 - 11
2013 1,344,512 - 1,344,512 11 - 11
2014 1,402,438 - 1,402,438 11 - 11
2015 1,559,239 - 1,559,239 11 - 11
2016 1,761,042 - 1,761,042 11 - 11
2017 2,014,772 - 2,014,772 11 - 11
2018 2,127,472 - 2,127,472 11 - 11
2019 2,273,658 - 2,273,658 11 - 11
2020 2,889,350 - 2,889,350 11 - 11
2021 3,150,336 - 3,150,336 11 - 11
Notes: None
Sources: Federal Deposit Insurance Corporation (FDIC) - Summary of Deposits Report.

Footnotes: None
DEPOSITS # OF INSTITUTIONS
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City of Union City
General Fund Expenditures by Function
Last Ten Fiscal Years
Fiscal Economic Community
Year and Community and
Ended General Development Capital Public Recreation Debt June 30, Government and Public Works Outlay Subtotal Safety Services Service Total 2012 9,718,068 4,925,689 538,114 15,181,871 25,127,938 3,766,994 296,444 44,373,247 2013 6,583,560 5,995,195 282,183 12,860,938 25,426,828 4,181,992 180,853 42,650,611 2014 6,469,382 6,631,693 1,521,642 14,622,717 25,964,991 4,129,349 185,342 44,902,399 2015 7,797,774 7,783,581 639,402 16,220,757 27,795,258 4,353,228 189,727 48,558,970 2016 9,376,700 8,459,393 531,142 18,367,235 30,449,607 5,249,033 348,056 54,413,931 2017 10,814,320 8,207,836 556,142 19,578,298 33,238,526 5,705,677 352,566 58,875,067 2018 8,392,253 8,567,162 628,677 17,588,092 33,829,168 5,968,295 357,137 57,742,692 2019 9,700,220 9,022,012 1,114,844 19,837,076 35,179,077 6,353,280 804,912 62,174,345 2020 10,563,914 8,673,217 406,049 19,643,180 35,510,420 5,701,289 809,531 61,664,420 2021 10,435,119 8,054,785 163,815 18,653,719 34,661,220 4,055,400 817,806 58,188,145 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Revenues, Expenditures, and Changes in Fund Balances.

Footnotes: None
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City of Union City
General Fund Revenues by Function
Last Ten Fiscal Years
Fiscal
Year Taxes Licenses Fines Charges
Ended and Special and and Inter- for Investment Other
June 30, Assessments Permits Forfeitures governmental Services Income Revenue Total 2012 33,200,420 1,738,873 539,690 1,054,046 4,833,857 (3,749) 919,449 42,282,586 2013 35,374,339 1,565,244 431,061 1,284,517 5,753,940 (423,577) 370,800 44,356,324 2014 38,311,405 1,511,700 390,441 1,318,008 5,708,774 428,629 410,453 48,079,410 2015 40,424,438 2,070,030 565,028 1,385,531 6,041,796 199,786 893,541 51,580,150 2016 43,536,217 2,245,308 494,467 764,170 6,484,890 185,090 846,351 54,556,493 2017 43,400,369 3,560,059 509,733 113,967 7,051,159 (14,717) 591,123 55,211,693 2018 47,104,331 4,424,448 535,002 237,670 7,130,163 382,303 859,866 60,673,783 2019 48,336,967 4,367,162 576,075 145,852 7,268,552 1,117,034 810,806 62,622,448 2020 47,885,421 5,066,823 347,702 197,743 7,399,538 1,320,666 820,006 63,037,899 2021 50,309,792 4,267,551 174,326 1,401,651 4,514,943 -158,677 1,829,476 62,339,062 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Revenues, Expenditures, and Changes in Fund Balances.

Footnotes: None
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City of Union City
Taxable Sales Transactions
Last Ten Calendar Years
(Sales Transactions in Thousands of Dollars)
2012 2013 2014 2015 2016
Motor Vehicle and Parts Dealers $ 11,445 $ 11,424 $ 11,945 $ 12,298 $ 12,423 Home Furnishings and Appliance Stores
1 52,769 54,411 57,986 60,962 62,983
Bldg. Materials and Garden Equipment and Supplies 105,020 112,758 131,198 126,312 128,869 Food and Beverage Stores 32,971 33,215 34,205 37,007 37,131 Gasoline Stations 61,369 61,369 59,987 51,127 45,252
Clothing and Clothing Accessories Stores 4,704 3,958 4,027 4,113 3,689 General Merchandise Stores
1 Unavail. Unavail. Unavail. 70,783 70,207
Food Services and Drinking Places 89,412 94,451 103,186 111,779 114,962 Other Retail Group1 122,090 123,293 122,862 51,132 50,159 All Other Outlets 278,383 300,614 301,006 310,454 328,927 Totals $ 794,290 759,366 $ 826,402$ $ 835,968 $ 854,603 Number of sales tax permits 1,139 1,137 1,108 1,216 1,235 2017 2018 2019 2020 2021
Motor Vehicle and Parts Dealers $ 12,403 $ 11,657 $ 12,481 $ 11,358 $ 11,907 Home Furnishings and Appliance Stores 66,232 67,420 60,794 46,213 65,231 Bldg. Materials and Garden Equipment and Supplies 139,869 87,143 83,689 94,948 97,095 Food and Beverage Stores 37,624 36,762 36,091 41,170 41,046 Gasoline Stations 50,806 61,962 65,674 37,972 51,533
Clothing and Clothing Accessories Stores 2,460 1,979 6,857 13,490 23,734 General Merchandise Stores 71,034 71,925 70,974 68,670 67,785 Food Services and Drinking Places 119,479 128,516 134,906 94,948 132,040 Other Retail Group 51,060 45,990 42,690 35,011 39,005
All Other Outlets 361,844 418,429 416,661 347,024 395,670 Totals $ 931,783 912,811 $ 930,816$ $ 790,803 $ 925,048 Number of sales tax permits 1,234 1,283 1,322 1,344 1,412 Notes: None
Sources: California State Board of Equalization, Annual Reports - Taxable Sales in California (Sales & Use Tax).

Footnotes:
1) Sales omitted because their publication would result in the disclosure of confidential information. These are included with "Other retail stores" when possible per California State Board of Equalization.

Type of Business
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City of Union City
Taxable Sales Transactions
by Type of Business
(Sales Transactions in Thousands of Dollars)
Number of Sales Tax
Permits Transactions
Motor Vehicle and Parts Dealers 23 11,907
Home Furnishings and Appliance Stores 45 65,231
Bldg. Materials and Garden Equipment and Supplies 14 97,095 Food and Beverage Stores 64 41,046
Gasoline Stations 10 51,533
Clothing and Clothing Accessories Stores 113 23,734
General Merchandise Stores 29 67,785
Food Services and Drinking Places 167 132,040
Other Retail Group 304 39,005
Total Retail and Food Services 769 529,378
All Other Outlets 643 395,670
Total All Outlets 1,412 925,048
Notes: None
Sources: California State Board of Equalization, Taxable Sales in California (Sales & Use Tax).

Footnotes: None
Calendar Year 2021
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) Type of Business
200
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City of Union City
Adopted and Final
Budget 2020-21 and 2021-22 Adopted Budget for
Unrestricted General Fund
2020-21 2020-21 2021-22
Adopted Final Adopted
General Fund General Fund General Fund
Budget Budget Budget
REVENUES:

Taxes and assessments $ 52,533,300 $ 52,533,300 $ 58,540,500 Licenses, permits and fees 2,474,386 2,474,386 2,209,100 Fines and forfeitures 638,000 638,000 268,900
Intergovernmental 815,695 935,995 751,000
Charges for services 2,277,143 2,277,143 3,336,400
Investment income 642,575 642,575 670,600
Other 66,549 66,549 1,567,800
Total Revenues 59,447,648 59,567,948 67,344,300

EXPENDITURES
General Government 10,433,228 11,074,303 13,199,455
Public Safety 38,545,849 36,869,346 41,733,235
Housing and Community Development - - -
Community and Recreation Services 3,919,038 4,035,594 6,746,739 Economic and Community Development 3,434,572 4,159,647 4,739,922 Public Works 4,294,945 4,871,623 6,890,278
Non departmental - - 386,000
Capital outlay 160,000 261,183 175,531
Debt service:

Principal repayment 576,254 576,254 675,550
Interest and fiscal charges 156,503 156,503 144,412
Total Expenditures 61,520,389 62,004,453 74,691,122
Excess (deficiency) of Revenues over Expenditures (2,072,741) (2,436,505) (7,346,822) Other Financing Sources (Uses):

Gain (loss) on disposal of capital assets - - -
Transfers In 1,250,000 1,250,000 9,235,757
Transfers Out (1,492,169) (1,492,169) (1,491,344)
Total Other Sources (Uses) (242,169) (242,169) 7,744,413 Excess (deficiency) of Revenues and Other Sources
Over Expenditures and Other Uses (2,314,910) (2,678,674) 397,591 Fund Balance, beginning of year as reported 13,371,409 21,186,295 17,773,178 Fund Balance, end of year 11,056,499 $ 18,507,621 $ 18,170,769 $ Notes: None
Sources: City Finance Department.

Adopted Budget and Finance System.

Footnotes: None
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) 201
City Council/RSA Agenda 474 Tuesday, April 11, 2023
City of Union City
Summary of Revenues, Expenditures, and Changes in Fund Balance General Fund- Last Five Years
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) 2017 2018 2019 2020 2021
REVENUES:

Taxes and assessments $ 43,400,369 $ 47,104,331 $ 48,336,967 $ 47,885,421 $ 50,309,792 Licenses and permits 3,560,059 4,424,448 4,367,162 5,066,823 4,267,551 Fines and forfeitures 509,733 535,002 576,075 347,702 174,326 Intergovernmental 113,967 237,670 145,852 197,743 1,401,651 Charges for services 7,051,159 7,130,163 7,268,552 7,399,538 4,514,943 Investment income (14,717) 382,303 1,117,034 1,320,666 (158,677) Other 591,123 859,866 810,806 820,006 1,829,476
Total Revenues 55,211,693 60,673,783 62,622,448 63,037,899 62,339,062

EXPENDITURES
General Government 10,814,320 8,392,253 9,700,220 10,563,914 10,435,119 Public Safety 33,238,526 33,829,168 35,179,077 35,510,420 34,661,220 Community and Recreation Services 5,705,677 5,968,295 6,353,280 5,701,289 4,055,400 Economic and Community Development 3,032,194 3,046,020 3,545,525 3,490,380 2,898,914 Public Works 5,175,642 5,521,142 5,476,487 5,182,837 5,155,871 Capital outlay 556,142 628,677 1,114,844 406,049 163,815 Debt service:

Principal repayment 236,531 251,268 580,020 605,946 632,988 Interest and fiscal charges 116,035 105,869 224,892 203,585 184,818 Total Expenditures 58,875,067 57,742,692 62,174,345 61,664,420 58,188,145 Excess (deficiency) of Revenues over Expend. (3,663,374) 2,931,091 448,103 1,373,479 4,150,917 Other Financing Sources (Uses):

Issuance of capital leases - - - - -
Gain (loss) on disposal of capital assets - - - - -
Transfers In 451,837 535,973 263,296 1,463,061 1,250,000 Transfers Out (1,829,663) (670,808) (1,240,028) (1,163,169) (29,169) Proceeds from sale of assets 13,024 790 - 3,361 663,445 Capital lease financing - - 1,027,847 - -
Total Other Financing Sources (Uses) (1,364,802) (134,045) 51,115 303,253 1,884,276 Net Change in Fund Balances (5,028,176) 2,797,046 499,218 1,676,732 6,035,193

EXTRAORDINARY ITEM
Asset transfer from Redevelopment Property Tax Trust Fund -----

SPECIAL ITEM
Asset transfer from Redevelopment Property Tax Trust Fund ----- Fund Balance, beginning of year as previously reported 56,134,316 18,913,873 21,710,919 22,210,137 23,886,869 Prior period adjustment (32,192,268) - - - -
Fund Balance, beginning of year as restated 23,942,048 18,913,873 21,710,919 22,210,137 23,886,869 Fund Balance, end of year $ 18,913,872 $ 21,710,919 $ 22,210,137 $ 23,886,869 $ 29,922,062 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

Statement of Revenues, Expenditures, and Changes in Fund Balances.

Footnotes:
1) Beginning in FY 2014, expenditures for Planning and Public Works were segregated into Community and Economic Development and Public Works. 202
City Council/RSA Agenda 475 Tuesday, April 11, 2023
Pooled Investment Portfolio
As of June 30, 2021
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) Percent Yield/360 Day
At Fair Value At Par/Cost of Portfolio Year Equivalent

LOCAL AGENCY INVESTMENT FUND (LAIF)
LAIF-GENERAL $ 54,959,665 $ 54,955,106 82.39% 0.0060
SECURITIES OF THE U.S GOVERNMENT
FEDERAL FARM CR BKS CONS 4,952,750 5,000,000 7.50% 0.0053 FEDERAL HOME LN BKS 1,982,700 2,000,000 3.00% 0.0060
FEDERAL HOME LN BKS CONS BD 0.760% 439,369 1,000,000 1.50% - FEDERAL HOME LN BKS CONS BD 1.050% 747,008 750,000 1.12% 0.0105 FEDERAL HOME LN MTG CORP MED TERM 2,946,930 3,000,000 4.50% 0.0050 Total US Government 11,068,756 11,750,000 17.61%
TOTALS 66,028,42 $ 1 $ 66,705,106 100.00%
Notes: The investment listing above excludes investments in mutual funds and local obligation bonds held by fiscal agents.

Sources: City Finance Department.

Footnotes: None
Investment
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City of Union City
Demographic and Economic Statistics
Last Ten Calendar Years
Per
Personal Capita
Calendar Population Population Income Personal Unemployment Year Population Change % Population Change % (in thousands) 3 Income Rate 2012 70,554 1.16% 1,530,176 0.30% 84,503,175 55,224 9.0% 2013 71,396 1.19% 1,550,119 1.30% 87,373,095 56,365 7.4% 2014 72,109 1.00% 1,574,497 1.57% 91,596,363 58,175 5.9% 2015 72,744 0.88% 1,594,569 1.27% 100,339,849 62,926 4.4% 2016 2 73,301 0.77% 1,644,303 3.12% 111,480,455 67,798 4.3% 2017 2 72,889 -0.56% 1,651,760 0.45% 118,839,177 71,947 3.4% 2018 2 73,375 0.67% 1,659,608 0.48% 125,058,101 75,354 4 2.9% 2019 2 73,248 -0.17% 1,663,114 0.21% 131,118,245 78,839 4 2.9% 2020 72,779 -0.64% 1,656,591 -0.39% 144,252,631 87,078 4 8.8% 2021 68,150 -6.36% 1,651,979 -0.28% 153,560,972 92,956 5 6.1% Notes: None
Sources: California State Department of Finance.

U.S. Bureau of Economic Analysis and U.S. Census Bureau.

California Employment Development Department.

Footnotes:
1) City and County data is shown on a Calendar Year Basis. 2) Corrections made to figures for 2016 to 2019.
3) City population and unemployment figures are readily available, however personal income is not. Thus, the City of Union City has chosen to show County figures. 4) Corrections made to Per Capita Personal Income for 2018 to 2020. 5) Personal Income and Per Capita Personal Income only known for 2020. Using estimate for 2021 (an average growth rate of 6.75%). 2021 data will not be released until November 16, 2022.

COUNTY1 CITY1
204
City Council/RSA Agenda 477 Tuesday, April 11, 2023
City of Union City
Principal Employers
Current Year and Nine Years Ago
Number of Percent of Total
Employer Employees Employment
Average Annual Employment
1 33,400 100%
1 New Haven Unified School District 1,068 3.20%
2 Abaxis Inc 500 1.50%
3 Wal-Mart 350 1.05%
4 Masonic Homes of California Inc 330 0.99%
5 City of Union City ` 315 0.94%
6 Sterling Foods 250 0.75%
7 Ariat International Inc 200 0.60%
8 Emerald Packaging Inc 200 0.60%
9 Home Depot 200 0.60%
10 Century 25 Union Landing & XD 180 0.54%
Number of Percent of Total
Rank Employer Employees Employment
Average Annual Employment1
31,000 100%
1 Southern Wine and Spirts 1,150 3.71%
2 New Haven Unified School District 998 3.22%
3 Wal-Mart 780 2.52%
4 Axygen Scientific, Inc. 370 1.19%
5 Abaxis, Inc. 370 1.19%
6 Kaiser Permanente 330 1.06%
7 City of Union City 322 1.04%
8Ajax Custom Manufacturing 300 0.97%
9 OSI, Inc. 300 0.97%
10 Blommer Chocolate, Inc. 290 0.94%
Notes: None
Sources: Union City Chamber of Commerce.

New Haven Unified School District.

City of Union City Personnel Department.

State of California Employment Development Department.

City Finance Department.

City Human Resources Department.

Footnotes:
1) Employment data is shown on a Calendar Year Basis.
2021
2012
205
City Council/RSA Agenda 478 Tuesday, April 11, 2023
City of Union City
Full-time and Part-time City Employees (Full-Time Equivalent FTE's) by Department
Last Ten Fiscal Years
Department 2012 2013 2014 2015 2016 3 2017 2018 2019 2020 2021 City Council 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 5.00 City Manager 5.00 5.00 6.00 8.00 11.00 13.00 13.00 13.00 16.00 15.50 City Attorney1 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 City Clerk 2.00 2.00 2.00 2.00 2.00 2.00 2.00 2.00 1.00 2.00 Finance 16.40 16.40 17.00 17.00 14.00 16.00 14.00 14.00 14.00 17.00 Economic and Community
Development 18.50 17.50 17.33 17.05 25.00 17.00 16.06 16.56 15.56 16.56 Fire Services2 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Community and
Recreation Services

99.56 98.06 97.36 102.13 109.23 113.05 94.32 94.32 93.32 98.21 Police 118.55 118.05 118.05 118.55 120.18 110.55 109.20 109.20 104.20 102.31 Public Works 56.95 56.95 56.81 56.81 53.00 57.81 59.07 59.07 58.07 58.07 TOTAL 321.96 318.96 319.55 326.54 339.41 334.41 312.65 313.15 307.15 314.65 Notes: None.

Sources: City Human Resources Department.

Footnotes:
1) City Attorney is a contractual position.
2) Fire services provided by Alameda County Fire Department (ACFD) on a contractual basis. 3) 2016 FTE previously reported 423 - corrected to 339.41 per authorized position in FY 15-16 budget.

FISCAL YEAR ENDING JUNE 30,
206
City Council/RSA Agenda 479 Tuesday, April 11, 2023

OPERATING INFORMATION
Operating Indicators by Function – Last Ten Fiscal Years Capital Asset Statistics by Function – Last Ten Fiscal Years Miscellaneous Statistics - Last Ten Fiscal Years
207
City Council/RSA Agenda 480 Tuesday, April 11, 2023
City of Union City
Operating Indicators
by Function
Last Ten Fiscal Years
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 Police1
Arrests 2,334 2,332 2,495 2,332 2,253 1,838 2,548 2,403 1,319 553 Traffic citations
issued 5,081 4,737 7,135 5,494 6,517 7,081 7,630 5,751 3,293 1,078 Fire Services
Calls for Service 4,730 4,783 4,381 4,629 4,660 5,350 4,718 5,378 5,296 4,757 Public Works:

Street resurfacing
(miles) 3 8 7 4 - 6 4 - - 4
Economic and Community Development
# of building
permits issued 1,057 1,090 1,196 1,376 1,536 1,544 1,699 1,596 1,362 1,795 1 # of building
inspections 6,396 4,238 4,001 4,133 5,703 6,056 6,817 6,972 4,853 4,939 Community and Recreation Services
# of recreation
classes 1,792 1,365 3,437 2,190 2,066 2,222 2,878 2,328 1,842 1,101 # of facility
rentals 197 238 274 277 521 302 432 176 492 333
Notes: 2016 through 2021 results are for fiscal year. Previous results are for calendar year.

Sources: City departments.

Footnotes:
1) Due to the September 2019 cyberattack, data was lost for the time period of 09/01/2019 to 09/23/2019.

FISCAL YEAR ENDING JUNE 30,
208
City Council/RSA Agenda 481 Tuesday, April 11, 2023
City of Union City
Capital Asset Statistics
by Function
Last Ten Fiscal Years
Function 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 General Government
City Halls 1111111111
Police
Stations 1111111111
Community
resource centers
3 3 3 3 3 3 3 3 3 2
Fire Services
Fire Stations1 4 4 4 4 4 4 3 3 4 3
Public Works:

Streets (miles) 137 137 137 137 137 137 137 137 137 137 Streetlights 4,170 4,170 4,170 4,175 4,175 4,175 4,175 4,175 4,175 4,175 Traffic signals 65 65 65 65 67 68 68 68 68 68
Community and Recreation Services
Parks 33 33 33 33 33 33 33 33 33 33
Community centers 3333332222
Senior centers 1111111111
Teen centers 2222222222
Multicourt tennis
complexes 2222222222
Sports Centers 1111111111
Summer Camp
Modular Buildings - - 3 3 3 3 3 3 - 3
Notes: None
Sources: City departments.

Footnotes:
1) Fire services provided by of the Alameda County Fire Department (ACFD).

FISCAL YEAR ENDING JUNE 30,
209
City Council/RSA Agenda 482 Tuesday, April 11, 2023
City of Union City
Miscellaneous Statistics
Last Five Fiscal Years
Date Incorporated January 26, 1959
Type of City General Law
Form of Government Council/Manager
Area in Square Miles 19.4
2017 2018 2019 2020 2021
Police Protection
Stations 1 1 1 1 1
Sworn personnel 77 74 75 67 70
Fire Protection1
Stations 4 4333
Sworn personnel 38 38 36 30 30
Community and Recreation Services
Parks 33 33 33 33 33
Multicourt tennis complexes 2 2222
Community centers 3 2222
Teen centers 2 2222
Senior centers 1 1111
Sports centers 1 1111
City Employees (FTE's) 334 313 313 307 315
Population 2 3 72,889 73,375 73,248 72,779 68,150
Households 2 3 21,501 21,745 21,839 21,849 21,947
Number of Registered Voters 35,857 36,286 41,296 40,817 40,239 Number of Public Schools
Elementary schools 7 7 7 7 7
Middle schools 2 2 2 2 2
High schools 1 1 1 1 1
Adult schools 1 1 1 1 1
Number of Students Enrolled in Public School 11,893 11,756 11,313 10,962 10,770 Notes: None
Sources: City Finance Department.

California Department of Finance.

Alameda County Registrar of Voters.

Footnotes:
1) Fire protection has been provided by Alameda County Fire District since FY 2010-11. FTE's only include personnel fully assigned to Union City and does not include shared positions. 2) Population and Household data is shown on a Calendar Year Basis. 3) Corrections made to Population and Household data for 2016 to 2019.

FISCAL YEAR ENDING JUNE 30,
210
City Council/RSA Agenda 483 Tuesday, April 11, 2023
City of Union City
Presentation to The Audit Committee
Presented by: Mitesh Desai, CPA Principal
City Council/RSA Agenda 484 Tuesday, April 11, 2023
Badawi & Associates
Audit of the
City of Union City
1 City Council/RSA Agenda 485 Tuesday, April 11, 2023
Agenda
Engagement Team
Deliverables and Scope of the Audit
Areas of Primary Emphasis
Auditors Report and Financial Statements
Required Communications
New Accounting Standards
Conclusion & Discussion/Questions
2 City Council/RSA Agenda 486 Tuesday, April 11, 2023
Engagement Team
3 City Council/RSA Agenda 487 Tuesday, April 11, 2023
Engagement Team
Engagement
Partner
Mitesh Desai,
CPA
Staff
4 Audit Lead
Tim Ko
Staff Staff
City Council/RSA Agenda 488 Tuesday, April 11, 2023
Deliverables and Scope of the Audit
Report of Independent Auditors on City of Union City Basic Financial Statements (BFS).

Reports of Independent Auditors on the BFS of Transportation Development Act, Measure B Funds, Measure BB Funds, Vehicle Registration Fee Fund, and Utility Users Tax.

Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters.

Reports on Compliance and Internal Control for the Uniform Guidance
Agreed-Upon Procedures Report on Appropriation Limit Schedule.

Communications With Those Charged With Governance.

Letter used to summarize communication of various significant matters to those charged with governance.
5 City Council/RSA Agenda 489 Tuesday, April 11, 2023
Areas of Primary Audit Emphasis
The risk of management override of controls is addressed by the following procedures:

Assignment of audit staff based on consideration of audit risk.

Procedures to incorporate an element of unpredictability in the audit from period to period.

Consideration of the selection and application of significant accounting principles.

Examination of journal entries.

Review of accounting estimates for bias.

Evaluation of business rationale for unusual transactions.

Evaluation of the appropriateness of fraud -related inquiries performed
6 City Council/RSA Agenda 490 Tuesday, April 11, 2023
Areas of Primary Audit Emphasis
Impact of the Cyberattack on the City’s information system and the completeness of financial information being recovered.

Revenues & Receivables (Tax, Grants, Notes and Others): Improper revenue recognitions
Governmental Funds: Confirm/validate property taxes, sales taxes, franchise taxes & other significant revenues/receivables.

Proprietary Funds: Performed analytical procedures on revenues and related receivables
Pension & OPEB: Complex accounting standards
Reviewed management’s journal entries for pension and OPEB Agreed amounts recorded to reports provided by CalPERS
Tested the census information used by CalPERS
Obtained reports from CalPERS auditors regarding plan assets and census data
7 City Council/RSA Agenda 491 Tuesday, April 11, 2023
8 City Council/RSA Agenda 492 Tuesday, April 11, 2023
Auditors’ Report
Unmodified opinion on the basic financial statements
Audit performed in accordance with Generally Accepted
Auditing Standards, and Government Auditing Standards
Financial statements are fairly presented in all material respects
Significant accounting policies have been consistently
applied
Estimates are reasonable
Disclosures are properly reflected in the financial
statements
9 City Council/RSA Agenda 493 Tuesday, April 11, 2023
10 City Council/RSA Agenda 494 Tuesday, April 11, 2023
Government-Wide Financial Statements
Cash &
Investments
Restricted Cash
& Investments
with fiscal agents
Accounts, Taxes,
Grant, Notes and
Interest
Receivable
Other Assets
(prepaid items,
land held for
sale, and OPEB
assets)
Capital
Assets
Deferred
Outflows of
Resources
2019 $89,793 $3,583 $50,267 $21,816 $231,341 $23,864
2020 $92,541 $3,540 $51,781 $21,817 $231,059 $22,286
2021 $97,066 $20,543 $54,008 $21,804 $231,219 $23,773
$-
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
$225,000
$250,000
Assets and Deferred Outflows of Resources (in thousands) 11 City Council/RSA Agenda 495 Tuesday, April 11, 2023
Government-Wide Financial Statements
Accounts
Payable &
Accrued
Payroll
Other
Liabilities
Claims
Payable
Comp
Absences
Net
Pension
Liability
Net OPEB
Liability
Accrued
Liability
for capital
projects
Long-Term
Debt
Deferred
inflows of
Resources
2019 $7,542 $6,220 $6,162 $2,053 $78,191 $7,656 $35,064 $29,956 $7,956 2020 $9,146 $6,668 $6,926 $2,689 $86,331 $2,858 $41,356 $27,074 $11,250 2021 $6,760 $15,744 $6,983 $2,498 $94,059 $3,760 $49,360 $24,215 $8,752 $-
$10,000
$20,000
$30,000
$40,000
$50,000
$60,000
$70,000
Liabilities and Deferred Inflows of Resources (in thousands) 12 City Council/RSA Agenda 496 Tuesday, April 11, 2023
Government-Wide Financial Statements
Net Investment in
Capital Assets Restricted Unrestricted
2019 $188,190 $104,499 $(52,825)
2020 $181,851 $105,013 $(58,138)
2021 $175,000 $100,049 $(38,768)
$(50,000)
$(25,000)
$-
$25,000
$50,000
$75,000
$100,000
$125,000
$150,000
$175,000
$200,000
Net Position (in thousands)
13 City Council/RSA Agenda 497 Tuesday, April 11, 2023
General Fund
Expenditure Coverage
14 2019 2020 2021
Unrestricted Fund Balance $ 21,891,132 $ 23,602,245 $ 29,638,072 Total Expenditures $ 62,174,345 $ 61,664,420 $ 58,188,145 Unrestricted Fund Balance as
a % of Total Expenditures 35.21% 38.28% 50.93%
Number of months 4.23 4.59 6.11
GFOA recommendation no less than 2 months
Measure of City's ability to operate with no revenues using available fund balance.

City Council/RSA Agenda 498 Tuesday, April 11, 2023
Pension Plan
15 Miscellaneous Safety Total

6.15% $55,613 $89,211 $144,824

7.15% $35,824 $58,235 $94,059

8.15% $19,572 $32,816 $52,388
$-
$20,000
$40,000
$60,000
$80,000
$100,000
$120,000
$140,000
$160,000
City’s Net Pension Liability(Asset) Sensitivity to Discount Rate (2020 Measurement Date) (in thousands)
City Council/RSA Agenda 499 Tuesday, April 11, 2023
Other Financial Information
16 Plan Assets Actuarial Liability Unfunded Liability
as of 6/30/2019 $11,784 $19,440 $7,656
as of 6/30/2020 $12,964 $15,822 $2,858
as of 6/30/2021 $13,505 $17,265 $3,760
$-
$2,000
$4,000
$6,000
$8,000
$10,000
$12,000
$14,000
$16,000
$18,000
$20,000
City’s OPEB Funded Status
(in thousands)
City Council/RSA Agenda 500 Tuesday, April 11, 2023
17 City Council/RSA Agenda 501 Tuesday, April 11, 2023
Required Communications
Our Responsibility Under
U.S GAAS
• Opinion on whether financial
statements are fairly stated in
accordance with U.S GAAP
• Evaluate internal control over
financial reporting including tone
at the top
• Evaluate compliance with laws,
contract and grants
• Ensure financial statements are
clear and transparent
• Communicate with the governing
body
18 Management Responsibility
• Management is responsible for the
financial statements
• Establish and maintain internal control
over financial reporting
• Making all financial records available to
us
• Adjust the financial statements to
correct material misstatements
• Establish internal control to prevent and
detect fraud
• Inform us of all known and suspected
fraud
• Comply with laws and regulations
• Take corrective action on audit findings
City Council/RSA Agenda 502 Tuesday, April 11, 2023
Required Communications
Independence
Timing of the Audit
• It is our responsibility to maintain
independence
• We will maintain our independence
by strict adherence to the AICPA
and the Board of Accountancy rule
• Other than compiling the financial
statements, no other services
performed that could affect our
independence
• Delays were encountered as a result
of closing and turnover in staff
19 Statement 84, Fiduciary Activities
resulted in restatements of net position.

Other accounting pronouncements
implemented are disclosed in on page

42. Significant
Accounting Policies
and Unusual
Transactions
City Council/RSA Agenda 503 Tuesday, April 11, 2023
Required Communications
Management Judgment and
Accounting Estimates
Sensitive Disclosures
Significant Audit
Adjustments and
Unadjusted Differences
Considered by Management
to be Immaterial
• Useful lives of Capital Assets
• Pension Plan (actuarial
assumptions)
• OPEB Plan (actuarial
assumptions)
• Claims Liability
• Summary of Significant
Accounting Policies
• Cash and Investments
• Capital Assets
• Employee Retirement Plans
• Other Post Employment
Benefits
• Management posted all
proposed audit adjustments
20 City Council/RSA Agenda 504 Tuesday, April 11, 2023
Required Communications
21 Difficulties Encountered in
Performing the Audit
Potential Effect on the
Financial Statements of Any
Significant Risks and
Exposures
Disagreement with
Management
Deficiencies in Internal
Control over Financial
Reporting
None
No significant risks or exposures
were identified. Legal matters
and potential liabilities are
disclosed in the financial
statements
None
No Material weaknesses identified.

We identified one deficiency we
considered to be a significant
deficiency:
- Year-End Closing Procedures
City Council/RSA Agenda 505 Tuesday, April 11, 2023
Required Communications
Representations
Requested of
Management
Management Consultation
with Other Accountants
We obtained representations from
management prior to issuance of our
reports.

We are not aware of any significant
accounting or auditing matters for which
management consulted with other
accountants
22 Other Material Written
Communications
Material Uncertainties
Related to Events and
Conditions
Fraud and Illegal Acts
Other than the engagement letters and
management representation letters, there
have been no other significant
communications
There were no material uncertainties
related to events and conditions.

We have not become aware of any
instances of fraud or illegal acts
City Council/RSA Agenda 506 Tuesday, April 11, 2023
New Accounting Standards
23 • Statement 87 – Leases
• Statement 89 – Construction-period interest
• Statement 92 – Omnibus (multiple effective date)
• Statement 97 – Certain component unit criteria, and…Internal Revenue Code Section 457 Deferred Compensation Plans
• Statement 99 – Omnibus 2022
2022
2023
• Statement 91 – Conduit debt
• Statement 94 – Public-private partnerships
• Statement 96 – Subscription-based information technology arrangements 2024 • Statement 100 – Accounting Changes and Error Corrections 2025
• Statement 101 – Compensated Absences
City Council/RSA Agenda 507 Tuesday, April 11, 2023
Questions
Mitesh Desai
[email protected]
24 City Council/RSA Agenda 508 Tuesday, April 11, 2023
Thank You
For Allowing Us to Provide Audit
Services to the City of Union City
25 City Council/RSA Agenda 509 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: LISAACHEN, INTERIM HUMAN RESOURCES DIRECTOR
SUBJECT: ADOPT A RESOLUTION ADOPTING A SIDE LETTER BETWEEN THE CITY OF UNION CITY AND THE PROFESSIONAL EMPLOYEES’ GROUP

TO CREATE THE POSITION OF ECONOMIC DEVELOPMENT
COORDINATOR, AND APPROVING AN AMENDMENT TO THE CITY’S

CLASSIFICATION AND COMPENSATION PLAN IN CONFORMANCE
WITH CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5 Staff recommends that the City Council adopt the attached resolution to: 1) create the new Economic Development Coordinator position; 2) approve the corresponding side letter with the Professional Employees’ Group (PEG); and 3) approve an amendment to the City’s Classification and Compensation Plan.

STRATEGIC PLAN ALIGNMENT
This program supports Goal B. Governance and Organization Effectiveness of the strategic plan in aligning the provision of criticalcity services with current staffing levels.

BACKGROUND
In 2022, staff engaged Management Partners to assess the City’s current economic development practices, challenges and opportunities, and on October 11, 2022, the results of their analysis was presented to the City Council. The report made several recommendations, among which was to allocate additional staff and funding resources for economic development to implement business expansion, attraction, and retention efforts and design and implement strategic marketing and branding efforts to target groups.

The City Council accepted the recommendations of the report and agreed that funding to hire additional staff should be considered a priority. To this end, a job description and compensation range has been prepared, which the City Council is asked to consider.

City Council/RSA Agenda 510 Tuesday, April 11, 2023

DISCUSSION
The creation of the Economic Development Coordinator position provides necessary support to the ECD Department. This single position will be responsible for identifying, communicating, and implementing economic development opportunities to increase revenues by attracting and retaining businesses. The Economic Development Coordinator will conduct research and provide analysis on real estate trends, coordinate meetings, and develop and implement strategies, and would be under the general supervision of the Economic and Community Development Manager.

Human Resources conducted a study including the analysis of the duties and research on comparable external classifications, and established the salary based on external and internal classifications. The City met and conferred with PEG regarding the proposed Economic Development Coordinator classification.

With the establishment of this new position, the Council will be able to consider adding it to the upcoming budget.

FISCAL IMPACT
The annualcost of this classification is $142,365 and it would be funded by the General Fund.

RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution to: 1) approve the creation of the new Economic Development Coordinator position; 2) approve the corresponding side letter with the Professional Employees’ Group; and 3) approve an amendment to the City’s Classification and Compensation Plan.

Prepared by:

Gizelle Huynh, Human Resources Manager
Submitted by:

Lisa Achen, Interim Human Resources Director
ATTACHMENTS:

Description Type
Resolution - Establish EDCoordinator Resolution
Economic Development Coordinator Job Description Attachment PEGSide Letter Attachment
Classification and Compensation Plan - EDCoordinator Attachment City Council/RSA Agenda 511 Tuesday, April 11, 2023
RESOLUTION NO.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

UNION CITY ADOPTING A SIDE LETTER BETWEEN THE

CITY OF UNION CITY AND THE PROFESSIONAL
EMPLOYEES’ GROUP TO CREATE THE POSITION OF

ECONOMIC DEVELOPMENT COORDINATOR, AND
APPROVING AN AMENDMENT TO THE CITY’S

CLASSIFICATION & COMPENSATION PLAN IN

CONFORMANCE WITH CALIFORNIA CODE OF
REGULATIONS, TITLE 2, SECTION 570.5
WHEREAS, the City has undertaken an inquiry and recommends that the City Council establish the Economic Development Coordinator position; and WHEREAS, the current Memorandum of Understanding between the City of Union City (the “City”) and the Professional Employees’ Group (“PEG”) effective January 1, 2022, through December 31, 2024, is currently in effect (the “MOU”); and WHEREAS, the City Manager or her designee has met and conferred in good faith with the representatives of PEG related to the above matter; and WHEREAS, the City Council has identified in the Strategic Plan Goal B, Governance and Organization Effectiveness to align critical city services with current staffing levels by adding the Economic Development Coordinator position to implement business expansion, attraction, and retention efforts and design and implement strategic marketing and branding efforts to target groups; and
WHEREAS, the City Council has considered the proposed creation of the Economic Development Coordinator position, and the proposed side letter and has determined that the requirements of the Union City Personnel Rules are met and the terms and conditions of the proposed side letter are proper and in the best interests of the City.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby authorizes the creation of the Economic Development Coordinator position effective April 11, 2023.

BE IT FURTHER RESOLVED that the City Council hereby approves and adopts a Side Letter to the MOU, attached hereto and incorporated herein by reference, effective April 11, 2023, and authorizes the City Manager to execute the Side Letter and to take such further actions as may be necessary to implement the Side Letter to the MOU including any necessary non-substantive modifications.

BE IT FURTHER RESOLVED that the City Council hereby approves an amendment to the City’s Classification & Compensation Plan to include the following City Council/RSA Agenda 512 Tuesday, April 11, 2023
monthly/annual salary schedule for the Economic Development Coordinator position, effective April 11, 2023:
i. Step 1: $ 9,603.00 / monthly; $ 115,236.00 / annual
ii. Step 2: $ 10,088.00 / monthly; $ 121,056.00 / annual iii. Step 3: $ 10,539.00 / monthly; $126,468.00 / annual iv. Step 4: $ 11,024.00 / monthly; $ 132,288.00 / annual v. Step 5: $ 11,510.00 / monthly; $ 138,120.00 / annual City Council/RSA Agenda 513 Tuesday, April 11, 2023
1 ECONOMIC DEVELOPMENT COORDINATOR
Bargaining Unit: PEG
FLSA Status: Non-Exempt
Class Code: TBD
Created: 2/14/2023
DEFINITION:

Under general supervision of the Economic Development Manager, the Economic Development Coordinator will identify, communicate, and implement economic development opportunities to increase revenues by attracting and retaining businesses. The Economic Development Coordinator will conduct research and provide analysis on real estate trends, coordinate meetings, and develop and implement strategies.

CLASS CHARACTERISITICS:

The Economic Development Coordinator is a journey-level, professional class that has the responsibility of providing support for the City’s efforts to retain and attract businesses and increase revenues through business development. This position is distinguished from the next higher class of Economic Development Manager, as the latter manages the economic development of the City and oversees the programs and staff to increase revenues and retain and attract business.

EXAMPLES OF DUTIES:
 Support development of City’s economic development strategies and communicates and implements the programs, and policies to stakeholders.

Duties can involve research, writing, presenting staff reports, project management, data collection and analysis.
 Identifies economic development opportunities and recommends how to attract and retain businesses, which can include business outreach, cultivating business and development prospects.
 Performs administrative duties to supports the Union Landing Property Business Improvement District Board of Directors, which includes managing contracts and supporting the implementation of clean and safe strategies.  Coordinates meeting logistics, develops agenda items, and takes meeting minutes.
 Develops marketing strategies and promotional programs including brochures, websites, software, databases, editorials, social media and other media.  Develops and maintains positive public and business relationships, including trade associations, commercial real estate industry, community groups, regional, state and government, and nonprofit organization.
 Writes proposals to obtain funds for economic development projects.  Write Request for Proposals and manage contracts, which include budgeting and invoicing vendors.

City Council/RSA Agenda 514 Tuesday, April 11, 2023
2  Work with Economic and Community Development Department to facilitate business permitting for tenant improvements on behalf of business including manufacturing and retail businesses.
 Reviews and evaluates the work of professional development consultants.  Makes presentations to targeted audience which include businesses and community groups.
 Performs other related duties as needed.

QUALIFICATIONS:

Bachelor’s Degree from an accredited college or university in Urban Planning, Economics, Business Administration, Marketing, Political Science, Public Administration, or a related field.

AND
Two (2) years of experience in economic, business, real estate development, real estate industry, advertising/marketing, or job development.

An additional four (4) years of the listed experience may substitute for a Bachelor’s Degree with a High School Degree or equivalent.

One (1) year of experience in public sector environment is desirable.

LICENSE AND CERTIFICATIONS:

Possession of a valid California Driver’s License with a satisfactory driving record.

KNOWLEDGE AND ABILITIES:

Knowledge Of:
 Business attraction and retention programs.
 Small business loan packaging and counseling.
 Sales tax revenue and how retail and industrial sectors impact on the City’s economic health.
 Methods and sources used in analyzing local economic and industry trends.  Federal, State, and other resources for economic development and business assistance.
 Local land use development practices, zoning and policies, including a basic understanding of the California Environmental Quality Act and other environmental laws.

City Council/RSA Agenda 515 Tuesday, April 11, 2023
3 Ability To:
 Develop and maintain good working relationships with a wide variety of City staff, agencies, organizations, and vendors.
 Cultivate, maintain, and grow partnerships with representatives from local businesses, trade associations, commercial real estate industry, community. groups, regional, state, and federal government, and nonprofit organizations.  Plan and organize multiple projects, activities, meetings, and contracts.  Conduct data collection, research, and analysis.
 Exercise sound, independent judgment.
 Develop a marketing plan.
 Manage projects and meet deadlines.
 Have effective and clear oral and written communications.  Present clear and persuasive presentations.

WORKING CONDITIONS, ADA, AND OTHER REQUIREMENTS:

The City of Union City is an equal opportunity employer. The City of Union City will comply with its obligations under the law to provide equal employment opportunities to qualified individuals with disabilities.

Travel: Positions in this class may require local and statewide travel as necessary.

City Council/RSA Agenda 516 Tuesday, April 11, 2023
Side Letter to the
Memorandum of Understanding
Between
The City of Union City
and
Professional Employees Group
The City of Union City (“City”) and the Professional Employees Group (“PEG”) (collectively the “Parties”) enter into this Side Letter to the Parties’ Memorandum of Understanding effective January 1, 2022 through December 31, 2024:
and amend Section 1.00 of the Memorandum of Understanding as follows:

WHEREAS, the City seeks to establish the new job title of Economic Development Coordinator; and
WHEREAS, the City and PEG desire to have PEG serve as the sole and exclusive bargaining representative for the Economic Development Coordinator position; and WHEREAS, the City and PEG desire to establish the Economic Development Coordinator position as a non-exempt position; and
WHEREAS, the Parties desire to enter into a Side Letter clarifying and memorializing the Parties’ agreement.

NOW, THEREFORE, the Parties agree to amend Section 1.1 of the Memorandum of Understanding to add the full-time classification of Economic Development Coordinator.

BE IT FURTHER RESOLVED the Parties agree on the following monthly/annual salary schedule for the Economic Development Coordinator, effective April 11, 2023:
i. Step 1: $ 9,603.00 / monthly; $ 115,236.00 / annual
ii. Step 2: $ 10,088.00 / monthly; $ 121,056.00 / annual iii. Step 3: $ 10,539.00 / monthly; $126,468.00 / annual iv. Step 4: $ 11,024.00 / monthly; $ 132,288.00 / annual v. Step 5: $ 11,510.00 / monthly; $ 138,120.00 / annual FOR THE CITY: FOR PEG:
_________________________________ _________________________________ Lisa Achen Date Brandon DeLucas Date
_________________________________ _________________________________ Joan Malloy Date Valerie Avendano Date
City Council/RSA Agenda 517 Tuesday, April 11, 2023
_________________________________
Trish Heuer Date
City Council/RSA Agenda 518 Tuesday, April 11, 2023
Amendment #8: January 24, 2023 - Reso. No. 6071-23
Amendment #7: January 10, 2023 - Reso. No. 6066-23
City of Union City
Classification and Compensation Plan
FY 2022-2023
Effective: April 11, 2023
Amendment #1: July 26, 2022 - Reso. No. 5984-22
Amendment #2: September 27, 2022 - Reso. No. 6010-22
Amendment #3: November 8, 2022 - Reso. No. 6031-22
Amendment #4: November 8, 2022 - Reso. No. 6032-22
Amendment #5: November 8, 2022 - Reso. No. 6036-22
Amendment #6: December 13, 2022 - Reso. No. 6059-22
Amendment #9: January 24, 2023 - Reso. No. 6072-23
Amendment #10: January 24, 2023 - Reso. No. 6074-23
Amendment #11: February 14, 2023 - Reso. No. 6085-23
Amendment #12: February 28, 2023 - Reso. No. 6091-23
Amendment #13: April 11, 2023 - Reso. No. XXXX-23
City Council/RSA Agenda 519 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 FULL-TIME (monthly rates shown )
City Council 10010 Mayor 2,437
City Council 10020 Council Member 1,625
City Manager 20010 City Manager 26,492
UNREPRESENTED Min. Range Max.

Dept. Heads 20015 Asst. City Manager/Chief Financial Officer 17,514 21,049 Dept. Heads 20020 Deputy City Manager 16,874 20,240
Dept. Heads 20470 CRS Director 16,455 19,729
Dept. Heads 20515 ECD Director 16,455 19,729
Dept. Heads 20275 Finance Director 16,455 19,729
Dept. Heads 20280 Human Resources Director 16,455 19,729 Dept. Heads 20290 Information Technology Director 16,455 19,729 Dept. Heads 40010 Police Chief 21,496 22,356 23,250 24,180 25,147 Dept. Heads 20710 Public Works Director 16,765 20,108
Unrep Mgmt 21050 Assistant to City Manager 14,210 17,064 Unrep Mgmt 21185 Chief Human Resources Officer 14,922 17,918 Unrep Mgmt 21315 Chief Technology Officer 14,922 17,918 Unrep Mgmt 20030 City Clerk 11,797 12,336 12,905 13,501 14,127 Unrep Mgmt 20145 Human Resources Analyst I 7,987 8,337 8,706 9,093 9,500 Unrep Mgmt 20155 Human Resources Analyst II 9,766 10,208 10,671 11,154 11,664 Unrep Mgmt 20180 Human Resources Manager 12,471 13,046 13,645 14,278 14,940 Unrep Mgmt 20930 Supervising Construction Inspector 10,128 10,587 11,070 11,577 12,109 Unrep Non-Mgmt 21010 Administrative Specialist-Confidential 6,554 6,883 7,228 7,590 7,970 Unrep Non-Mgmt 30800 Human Resources Technician 7,195 7,556 7,925 8,330 8,742

MANAGEMENT EMPLOYEES' GROUP (MEG)
Management 20360 Budget Manager/Purchasing Agent 11,878 12,425 12,996 13,598 14,228 Management 20590 Chief Building Official/Sr. Plans Examiner 13,666 14,294 14,958 15,650 16,381 Management 20810 City Engineer 14,189 14,852 15,546 16,273 17,038 Management 20505 Clinical Supervisor 8,450 8,824 9,216 9,628 10,061 Management 20650 Communications & Marketing Manager 11,375 11,937 12,499 13,053 13,616 Management 20508 Community Services Manager 10,128 10,588 11,070 11,577 12,110 Management 20800 Cyber Security Manager 12,315 12,870 13,451 14,049 14,690 Management 20630 Economic Development Manager 11,375 11,937 12,499 13,053 13,616 Management 20600 Environmental Program Manager 12,285 12,852 13,446 14,070 14,725 Management 20911 Fleet Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20540 HCD Manager 12,183 12,745 13,333 13,951 14,600 Management 20500 Intervention Counselor I 7,202 7,516 7,841 8,186 8,546 Management 20310 IT Manager 14,210 14,870 15,565 16,296 17,064 Management 20450 CRS Manager 11,980 12,530 13,110 13,717 14,355 Management 20080 Management Analyst I 7,987 8,337 8,706 9,093 9,500 Management 20090 Management Analyst II 9,766 10,208 10,671 11,154 11,664 Management 20100 Management Analyst III 11,878 12,425 12,996 13,598 14,228 Management 20560 Planning Manager 13,015 13,614 14,245 14,905 15,600 Management 20860 Principal Civil Engineer 12,726 13,314 13,932 14,582 15,260 Management 20730 Public Works Superintendent 12,388 12,957 13,559 14,187 14,850 Management 20920 PW Grounds Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20910 PW Streets Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20700 Recycling & Solid Waste Prog Manager 11,066 11,573 12,106 12,664 13,250 Management 20620 Redevelopment Manager 12,285 12,852 13,446 14,070 14,725 Management 20370 Revenue Collections Manager 11,878 12,425 12,996 13,598 14,228 Management 20350 Supervising Accountant 11,087 11,593 12,124 12,682 13,267 Management 20912 Transit Manager 11,980 12,530 13,110 13,717 14,355 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 520 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7

POLICE MANAGEMENT ASSOCIATION (PMA)
Police Mgmt. 40020 Police Captain 17,690 18,524 19,398 20,316 21,281 Police Mgmt. 40040 Police Lieutenant 14,997 15,731 16,503 17,320 18,178 Police Mgmt. 40015 Deputy Police Chief 18,556 19,426 20,341 21,297 22,307 Police Mgmt. 40045 Police Commander 15,742 16,508 17,315 18,168 19,064

POLICE OFFICERS' ASSOCIATION (POA)
UCPOA 40220 Community Relations Officer 7,050 7,403 7,772 8,162 8,571 UCPOA 40095 Community Resources Coord 6,117 6,424 6,745 7,081 7,435 UCPOA 40090 Community Service Aide 6,035 6,304 6,587 6,885 7,199 UCPOA 40240 Confidential Operations Assistant 7,022 7,374 7,743 8,129 8,537 UCPOA 40080 Crime Analyst 8,571 9,000 9,449 9,923 10,418 UCPOA 40070 Dispatch Clerk 6,673 6,857 7,165 7,492 7,833 UCPOA 40170 Dispatch Clerk Trainee 5,778
UCPOA 40063 Personnel and Training Supervisor 7,050 7,403 7,772 8,162 8,571 UCPOA 40130 Police Corporal 11,867
UCPOA 40230 Police Dept. Office Coord. 6,074 6,380 6,698 7,033 7,386 UCPOA 40140 Police Office Assistant 5,537 5,814 6,105 6,410 6,731 UCPOA 40050 Police Officer 8,620 9,018 9,426 9,827 10,321 10,838 11,379 UCPOA 40150 Police Officer Recruit I 6,907
UCPOA 40160 Police Officer Recruit II 8,187
UCPOA 40060 Police Records Supervisor 7,050 7,403 7,772 8,162 8,571 UCPOA 40030 Police Sergeant 11,650 12,173 12,714 13,349 14,017 UCPOA 40120 Prisoner Transportation Officer 6,035 6,304 6,587 6,885 7,199 UCPOA 40100 Property & Evidence Specialist 6,035 6,304 6,587 6,885 7,199 UCPOA 40065 Property & Evidence Supervisor 7,050 7,403 7,772 8,162 8,571 UCPOA 40110 Public Services Officer I 6,117 6,424 6,745 7,081 7,435 UCPOA 40180 Public Services Officer II 6,440 6,763 7,101 7,454 7,828 POA REPRESENTED PART-TIME (hourly rates shown)
UCPOA PT 40070 Dispatcher Clerk (PT) 38.50 39.56 41.34 43.22 45.19 UCPOA PT 40120 Prisoner Transportation Officer (PT) 34.82 36.37 38.00 39.72 41.53 UCPOA PT 40181 Public Services Officer I (PT) 35.29 37.06 38.91 40.85 42.89 UCPOA PT 40182 Public Services Officer II (PT) 37.15 39.02 40.97 43.00 45.16 PD UNREPRESENTED PART-TIME (hourly rates shown) Min. Range Max.

Unrep. Police PT 60120 Police Cadet 16.39 17.20 18.06
Unrep. Police PT 60150 Police Officer Trainee 44.00

PROFESSIONAL EMPLOYEES' GROUP (PEG)
Professionals 30060 Accountant 7,602 7,981 8,372 8,799 9,236 Professionals 30250 Assistant Planner 7,091 7,444 7,814 8,206 8,616 Professionals 30230 Associate Planner 8,250 8,660 9,092 9,548 10,023 Professionals 30053 Building Code Compliance Coordinator 10,703 11,261 11,822 12,380 12,939 Professionals 30090 Case Manager 5,761 6,048 6,350 6,668 7,002 Professionals 30600 Economic Development Coordinator 9,603 10,088 10,539 11,024 11,510 Professionals 30275 Emergency Services Coordinator 8,810 9,250 9,705 10,192 10,702 Professionals 30150 Engineer I (Civil) 7,278 7,637 8,022 8,424 8,845 Professionals 30130 Engineer II (Civil) 8,083 8,487 8,901 9,354 9,818 Professionals 30120 Engineer III (Civil) 9,241 9,703 10,182 10,691 11,226 Professionals 30030 Environmental Analyst I 6,555 6,883 7,226 7,590 7,970 Professionals 30031 Environmental Analyst II 7,400 7,789 8,200 8,630 9,086 Professionals 30040 Environmental Programs Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30095 Homeless Prog Coordinator 6,179 6,510 6,840 7,172 7,540 Professionals 30080 Intervention Counselor 6,551 6,878 7,223 7,585 7,964 Professionals 30185 Lead Construction Inspector 9,605 10,069 10,498 10,997 11,498 Professionals 30066 Lead Payroll Technician 7,891 8,248 8,677 9,105 9,605 Professionals 30065 Payroll Technician 7,503 7,877 8,263 8,684 9,114 Professionals 30100 Recreation Supervisor 7,430 7,802 8,192 8,601 9,030 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 521 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 PROFESSIONAL EMPLOYEES' GROUP (PEG) (CONT.)
Professionals 30020 Senior Accountant 8,414 8,843 9,284 9,744 10,225 Professionals 30210 Senior Planner 9,295 9,783 10,300 10,840 11,410 Professionals 30400 Senior Recreation Supervisor 8,725 9,151 9,597 10,066 10,556 Professionals 30260 Senior Systems Analyst 10,703 11,261 11,822 12,380 12,939 Professionals 30310 Sustainability Analyst I 6,460 6,783 7,121 7,478 7,852 Professionals 30320 Sustainability Analyst II 7,627 8,007 8,409 8,829 9,270 Professionals 30055 Sr. Building/Code Compliance Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30265 Systems Analyst 10,264 10,778 11,317 11,882 12,476 Professionals 30501 Transit Planner - Assistant 6,808 7,148 7,503 7,880 8,274 Professionals 30502 Transit Planner - Associate 8,153 8,558 8,985 9,436 9,903 Professionals 30503 Transit Planner - Senior 9,295 9,783 10,300 10,841 11,410 Professionals 30270 Web and Database Administrator 9,793 10,282 10,797 11,337 11,904

SERVICE EMPLOYEES' INTERNATIONAL UNION (SEIU)
SEIU 1021 50520 Administrative Assistant I 5,149 5,386 5,633 5,897 6,167 SEIU 1021 50525 Administrative Assistant II 5,633 5,897 6,167 6,454 6,753 SEIU 1021 50530 Administrative Assistant III 6,167 6,454 6,753 7,069 7,402 SEIU 1021 50290 Bldg./Code Comp. Inspector 7,429 7,773 8,130 8,503 8,891 SEIU 1021 50201 Bldg./Code Comp. Insp. - Trainee 6,551 6,857 7,171 7,499 7,843 SEIU 1021 50255 Building Permit Technician 5,923 6,220 6,520 6,821 7,118 SEIU 1021 50251 Building Permit Technician II 6,440 6,752 7,081 7,426 7,789 SEIU 1021 50566 Communications Coordinator 5,288 5,532 5,786 6,056 6,333 SEIU 1021 50256 Community Development Technician 5,778 6,069 6,361 6,655 6,944 SEIU 1021 50351 Facility Maint - Worker 5,723 5,980 6,250 6,537 6,832 SEIU 1021 50080 Finance Specialist I 4,793 5,007 5,248 5,495 5,750 SEIU 1021 50090 Finance Specialist II 5,248 5,495 5,750 6,028 6,312 SEIU 1021 50100 Finance Specialist III 5,750 6,028 6,312 6,613 6,930 SEIU 1021 50332 Lead Facilities Maintenance Worker 6,706 7,012 7,335 7,660 8,016 SEIU 1021 50537 Lead Outreach Worker 5,526 5,803 6,093 6,397 6,718 SEIU 1021 50323 Lead Veh. Heavy Eqpt. Mech. 7,043 7,362 7,701 8,043 8,417 SEIU 1021 50361 Leisure Services Maintenance Worker 5,084 5,338 5,605 5,885 6,180 SEIU 1021 50360 Maint I - Parks & Grounds 5,233 5,481 5,736 6,005 6,290 SEIU 1021 50330 Maint I - Streets 5,495 5,755 6,023 6,306 6,604 SEIU 1021 50342 Maint II - Parks & Grounds 5,794 6,067 6,349 6,649 6,963 SEIU 1021 50320 Maint II - Streets 6,084 6,371 6,666 6,980 7,311 SEIU 1021 50325 Maint Trainee-Parks & Grounds 4,485 4,693 4,913 5,140 5,380 SEIU 1021 50350 Maint Trainee-Streets 4,485 4,693 4,913 5,140 5,380 SEIU 1021 50500 Office Specialist I 4,059 4,246 4,433 4,631 4,841 SEIU 1021 50505 Office Specialist II 4,422 4,620 4,830 5,050 5,278 SEIU 1021 50510 Office Specialist III 4,826 5,046 5,274 5,517 5,769 SEIU 1021 50560 Preschool Site Supervisor II 4,052 4,255 4,468 4,692 4,925 SEIU 1021 50291 Public Works Inspector 7,315 7,726 8,100 8,491 8,901 SEIU 1021 50370 Public Works Maintenance II 5,794 6,067 6,349 6,649 6,963 SEIU 1021 50110 Recreation Administrative Technician 6,332 6,649 6,981 7,331 7,697 SEIU 1021 50160 Recreation Program Coordinator 5,764 6,045 6,343 6,657 6,982 SEIU 1021 50600 Recycling Programs Coordinator 5,947 6,237 6,544 6,869 7,205 SEIU 1021 50380 Special Projects Coordinator 5,391 5,645 5,908 6,185 6,479 SEIU 1021 50538 Street Outreach Worker 4,139 4,346 4,563 4,792 5,031 SEIU 1021 50341 Street Sweeper Operator 5,862 6,126 6,402 6,697 6,999 SEIU 1021 50400 Technical Support Specialist I 5,677 5,963 6,249 6,534 6,785 SEIU 1021 50405 Technical Support Specialist II 6,284 6,605 6,927 7,248 7,534 SEIU 1021 50517 Transit Coordinator 6,783 7,100 7,462 7,777 8,142 SEIU 1021 50321 Veh. Heavy Eqpt. Mech. 6,288 6,572 6,873 7,184 7,517 SEIU 1021 50326 Vehicle Equipment Technician 4,977 5,224 5,487 5,761 6,048 SEIU 1021 50536 Youth Employment Coordinator 5,526 5,803 6,093 6,397 6,718 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 522 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 SEIU REPRESENTED PART-TIME (hourly rates shown)
SEIU 1021 PT 50373 Facilities Maint Attendant (PT) 24.81 26.05 27.36 28.73 30.17 SEIU 1021 PT 50533 CRS Program Manager 19.61 20.57 21.61 22.67 23.79 SEIU 1021 PT 50500 Office Specialist I (PT) 23.42 24.49 25.58 26.72 27.93 SEIU 1021 PT 50505 Office Specialist II (PT) 25.51 26.65 27.86 29.14 30.45 SEIU 1021 PT 50510 Office Specialist III (PT) 27.84 29.11 30.42 31.83 33.28 SEIU 1021 PT 50561 Preschool Site Supv. I 18.95 19.89 20.89 21.93 23.02 SEIU 1021 PT 50532 Program Coordinator (PT) 33.25 34.88 36.59 38.41 40.28 SEIU 1021 PT 50531 Senior Recreation Leader 16.10 16.92 17.77 18.65 19.61 SEIU 1021 PT 50539 PT Homeless Program Outreach Worker 23.88 25.07 26.32 27.64 29.02 SEIU 1021 PT 50538 PT Street Outreach Worker 23.88 25.07 26.32 27.64 29.02 UNREPRESENTED PART-TIME (hourly rates shown)
Unrep. Gen. PT 60069 CRS Program Manager 19.93 20.92 21.97 23.07 24.22 Unrep. Gen. PT 60100 Preschool Aide 15.50 16.27
Unrep. Gen. PT 60090 Preschool Teacher 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60072 Program Coordinator (PT) 23.25 24.41 25.63 26.91 28.26 Unrep. Gen. PT 60232 Recreation Aide 15.50 16.27
Unrep. Gen. PT 60233 Recreation Leader 16.61 17.44 18.31 19.22 20.19 Unrep. Gen. PT 60300 Seasonal Maintenance Worker 22.14
Unrep. Gen. PT 60234 Senior Recreation Leader 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60600 Intern 15.50 56.46
Unrep. Gen. PT 60570 Project Specialist 15.50 116.00
Unrep. Gen. PT 60400 Retired Annuitant 15.50 133.00
City of Union City - Classification and Compensation Plan City Council/RSA Agenda 523 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: LISAACHEN, INTERIM HUMAN RESOURCES DIRECTOR
SUBJECT: ADOPT A RESOLUTION APPROVING AND AUTHORIZING THE CITY

MANAGER TO EXECUTE A SIDE LETTER AGREEMENT BETWEEN
THE CITY OF UNION CITY AND THE SERVICE EMPLOYEES’
INTERNATIONAL UNION (SEIU), LOCAL 1021, AND APPROVING

AMENDMENTS TO THE CITY'S CLASSIFICATION AND

COMPENSATION PLAN IN CONFORMANCE WITH CALIFORNIA CODE
OF REGULATIONS, TITLE 2, SECTION 570.5
Staff recommends that the City Council adopt a resolution approving the Side Letter between the City of Union City and the Service Employees’ International Union (SEIU), Local 1021, effective April 17, 2023, authorizing the City Manager to execute the Side Letter on behalf of the City, and approving amendments to the City’s Classification and Compensation Plan.

STRATEGIC PLAN ALIGNMENT
This action supports Strategy 8 of Goal B, Governance and Organization Effectiveness, by ensuring salaries are competitive in order to attract qualified candidates and to retain talented staff.

BACKGROUND
The City and SEIU are parties to an existing MOU covering the period of January 1, 2022 through December 31, 2024 (the Existing MOU). Section 2.1 of the Existing MOU provides that the City will conduct a salary survey and provide equity adjustments under certain circumstances. The City contracted with Ralph Anderson and Associates to conduct a survey which began in October 2022. Subsequent to obtaining the comprehensive data, staff and SEIU have been negotiating in good faith. Both parties had a chance to meet and confer regarding the results of the salary survey and the equity adjustments under the provisions of the Existing MOU and reached a tentative agreement as reflected in the attached Side Letter.

The salary survey conducted by Ralph Anderson and Associates looked at classifications citywide (excluding City Council/RSA Agenda 524 Tuesday, April 11, 2023
PD). There was one unrepresented, non-management classification that also surveyed low and requires a four and one-tenth percent (4.1%) increase to bring it to ten percent (10%) below median. The equity adjustment for that classification is also included in the amendments to the Classification and Compensation Plan being recommended herein.

DISCUSSION
As noted above, the City conducted a salary survey as required by Section 2.1 of the Existing MOU to bring salaries within ten percent (10%) of median, but no more than a ten percent (10%) increase. The results generally found market equity adjustments were in order. The proposed amendments affect thirty-two (32) classifications within SEIU; providing a ten percent (10%) increase to a majority of the classifications and the remaining classifications receiving anywhere from nine and one-half percent (9.5%) to five percent (5%) increases as shown in the attached Side Letter. Further, the parties have agreed to continue to discuss classifications that remain fifteen percent (15%) or more below the median of the agreed upon comparator agencies.

The Existing MOU expires on December 31, 2024. The SEIU membership ratified the Side Letter on March 13, 2023. The equity adjustments will become effective on April 17, 2023, after approval by the City Council.

As stated above, one unrepresented, non-management classification is also being proposed for adjustment.

The adjustment to that position is four and one-tenth percent (4.1%) and will be effective on April 17, 2023.

The amendments to the Classification and Compensation Plan recommended in this staff report include this one unrepresented, non-management classification as wellas the thirty-two SEIU classifications.

FISCAL IMPACT
The estimated annual cost associated with the equity adjustments provided for in the Side Letter with SEIU is approximately $621,700. The estimated annual cost associated with the equity adjustment to the one unrepresented, non-management classification is $6,500.

RECOMMENDATION
Staff recommends that the City Counciladopt a resolution of the City Councilapproving and authorizing the City Manager to execute the Side Letter with SEIU and approving amendments to the City’s Classification and Compensation Plan, effective April 17, 2023.

Prepared by:

Lisa Achen, Interim Human Resources Director
Submitted by:

Joan Malloy, City Manager
ATTACHMENTS:

Description Type
Resolution Resolution
Side Letter Attachment
City Council/RSA Agenda 525 Tuesday, April 11, 2023
Classification and Compensation Plan - SEIUEquity Attachment City Council/RSA Agenda 526 Tuesday, April 11, 2023
RESOLUTION NO.

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

UNION CITY APPROVING AND AUTHORIZING THE

CITY MANAGER TO EXECUTE A SIDE LETTER

BETWEEN THE CITY OF UNION CITY AND SERVICE
EMPLOYEES’ INTERNATIONAL UNION (SEIU), LOCAL
1021, AND APPROVING AMENDMENTS TO THE CITY’S

CLASSIFICATION AND COMPENSATION PLAN IN

CONFORMANCE WITH CALIFORNIA CODE OF
REGULATIONS, TITLE 2, SECTION 570.5
WHEREAS, the current Memorandum of Understanding between the City of Union City (the “City”) and the Service Employees’ International Union (SEIU), Local 1021, effective January 1, 2022, through December 31, 2024, is currently in effect (the “MOU”); and
WHEREAS, Section 2.1 of the MOU provides that the City will conduct a salary survey and provide equity adjustments under certain circumstances; and WHEREAS, the City completed a survey and the City Manager, or her designee, has met and conferred regarding the salary equity adjustments required by Section 2.1 of the MOU; and
WHEREAS, the parties wish to enter into a side letter clarifying and memorializing the parties’ agreement.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby adopts a side letter to the MOU, attached hereto and incorporated herein by reference, effective April 17, 2023, and authorizes the City Manager to execute the side letter and to take such further actions as may be necessary to implement the side letter to the MOU, including any necessary non-substantive modifications; and BE IT FURTHER RESOLVED, that the City Council of the City of Union City hereby approves amendments to the City’s Classification and Compensation Plan, effective April 27, 2023, to include the updated salaries as identified in Exhibit A, attached hereto.

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 11th day of April 2023, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

City Council/RSA Agenda 527 Tuesday, April 11, 2023
APPROVED:
______________________________

CAROL DUTRA-VERNACI
Mayor
ATTESTED: APPROVED AS TO FORM:
__________________________________ ______________________________ ANNA M. BROWN KRISTOPHER J. KOKOTAYLO
City Clerk City Attorney
City Council/RSA Agenda 528 Tuesday, April 11, 2023
1 Side Letter to the Memorandum of Understanding
Between
The City of Union City
and
Service Employees’ International Union, Local 1021
The City of Union City (“City”) and the Service Employees’ International Union, Local 1021 (“SEIU”) (collectively the “Parties”) enter into this Side Letter to the Parties’ Memorandum of Understanding effective January 1, 2022, through December 31, 2024 to amend the City’s Classification and Compensation Plan to include the equity adjustments reflected in Exhibit A, attached hereto.

WHEREAS, the City will provide market equity adjustments as a result of a salary survey conducted; and
WHEREAS, the comprehensive data obtained through the salary survey will be used to update the Classification and Compensation Plan; and
WHEREAS, the Parties wish to enter into a side letter clarifying and memorializing the Parties’ agreement.

NOW, THEREFORE, the Parties agree to amend the City’s Classification and Compensation Plan, effective April 17, 2023, to include the equity adjustments reflected in Exhibit A, attached hereto, as per Section 2.1 of the SEIU Memorandum of Understanding.

For the City: For SEIU:

Joan Malloy,
City Manager
Date Date
Lisa Achen,
Interim Human Resources Director
Date Date
Date
Date
City Council/RSA Agenda 529 Tuesday, April 11, 2023
Amendment #8: January 24, 2023 - Reso. No. 6071-23
Amendment #7: January 10, 2023 - Reso. No. 6066-23
City of Union City
Classification and Compensation Plan
FY 2022-2023
Effective: April 17, 2023
Amendment #1: July 26, 2022 - Reso. No. 5984-22
Amendment #2: September 27, 2022 - Reso. No. 6010-22
Amendment #3: November 8, 2022 - Reso. No. 6031-22
Amendment #4: November 8, 2022 - Reso. No. 6032-22
Amendment #5: November 8, 2022 - Reso. No. 6036-22
Amendment #6: December 13, 2022 - Reso. No. 6059-22
Amendment #9: January 24, 2023 - Reso. No. 6072-23
Amendment #10: January 24, 2023 - Reso. No. 6074-23
Amendment #11: February 14, 2023 - Reso. No. 6085-23
Amendment #12: February 28, 2023 - Reso. No. 6091-23
Amendment #13: April 11, 2023 - Reso. No. XXXX-23
Amendment #14: April 11, 2023 - Reso. No. XXXX-23
City Council/RSA Agenda 530 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 FULL-TIME (monthly rates shown )
City Council 10010 Mayor 2,437
City Council 10020 Council Member 1,625
City Manager 20010 City Manager 26,492
UNREPRESENTED Min. Range Max.

Dept. Heads 20015 Asst. City Manager/Chief Financial Officer 17,514 21,049 Dept. Heads 20020 Deputy City Manager 16,874 20,240
Dept. Heads 20470 CRS Director 16,455 19,729
Dept. Heads 20515 ECD Director 16,455 19,729
Dept. Heads 20275 Finance Director 16,455 19,729
Dept. Heads 20280 Human Resources Director 16,455 19,729 Dept. Heads 20290 Information Technology Director 16,455 19,729 Dept. Heads 40010 Police Chief 21,496 22,356 23,250 24,180 25,147 Dept. Heads 20710 Public Works Director 16,765 20,108
Unrep Mgmt 21050 Assistant to City Manager 14,210 17,064 Unrep Mgmt 21185 Chief Human Resources Officer 14,922 17,918 Unrep Mgmt 21315 Chief Technology Officer 14,922 17,918 Unrep Mgmt 20030 City Clerk 11,797 12,336 12,905 13,501 14,127 Unrep Mgmt 20145 Human Resources Analyst I 7,987 8,337 8,706 9,093 9,500 Unrep Mgmt 20155 Human Resources Analyst II 9,766 10,208 10,671 11,154 11,664 Unrep Mgmt 20180 Human Resources Manager 12,471 13,046 13,645 14,278 14,940 Unrep Mgmt 20930 Supervising Construction Inspector 10,128 10,587 11,070 11,577 12,109 Unrep Non-Mgmt 21010 Administrative Specialist-Confidential 6,823 7,166 7,524 7,901 8,297 Unrep Non-Mgmt 30800 Human Resources Technician 7,195 7,556 7,925 8,330 8,742

MANAGEMENT EMPLOYEES' GROUP (MEG)
Management 20360 Budget Manager/Purchasing Agent 11,878 12,425 12,996 13,598 14,228 Management 20590 Chief Building Official/Sr. Plans Examiner 13,666 14,294 14,958 15,650 16,381 Management 20810 City Engineer 14,189 14,852 15,546 16,273 17,038 Management 20505 Clinical Supervisor 8,450 8,824 9,216 9,628 10,061 Management 20650 Communications & Marketing Manager 11,375 11,937 12,499 13,053 13,616 Management 20508 Community Services Manager 10,128 10,588 11,070 11,577 12,110 Management 20800 Cyber Security Manager 12,315 12,870 13,451 14,049 14,690 Management 20630 Economic Development Manager 11,375 11,937 12,499 13,053 13,616 Management 20600 Environmental Program Manager 12,285 12,852 13,446 14,070 14,725 Management 20911 Fleet Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20540 HCD Manager 12,183 12,745 13,333 13,951 14,600 Management 20500 Intervention Counselor I 7,202 7,516 7,841 8,186 8,546 Management 20310 IT Manager 14,210 14,870 15,565 16,296 17,064 Management 20450 CRS Manager 11,980 12,530 13,110 13,717 14,355 Management 20080 Management Analyst I 7,987 8,337 8,706 9,093 9,500 Management 20090 Management Analyst II 9,766 10,208 10,671 11,154 11,664 Management 20100 Management Analyst III 11,878 12,425 12,996 13,598 14,228 Management 20560 Planning Manager 13,015 13,614 14,245 14,905 15,600 Management 20860 Principal Civil Engineer 12,726 13,314 13,932 14,582 15,260 Management 20730 Public Works Superintendent 12,388 12,957 13,559 14,187 14,850 Management 20920 PW Grounds Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20910 PW Streets Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20700 Recycling & Solid Waste Prog Manager 11,066 11,573 12,106 12,664 13,250 Management 20620 Redevelopment Manager 12,285 12,852 13,446 14,070 14,725 Management 20370 Revenue Collections Manager 11,878 12,425 12,996 13,598 14,228 Management 20350 Supervising Accountant 11,087 11,593 12,124 12,682 13,267 Management 20912 Transit Manager 11,980 12,530 13,110 13,717 14,355 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 531 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7

Unrep. Police PT 60120 Police Cadet 16.39 17.20 18.06
Unrep. Police PT 60150 Police Officer Trainee 44.00

PROFESSIONAL EMPLOYEES' GROUP (PEG)
Professionals 30060 Accountant 7,602 7,981 8,372 8,799 9,236 Professionals 30250 Assistant Planner 7,091 7,444 7,814 8,206 8,616 Professionals 30230 Associate Planner 8,250 8,660 9,092 9,548 10,023 Professionals 30053 Building Code Compliance Coordinator 10,703 11,261 11,822 12,380 12,939 Professionals 30090 Case Manager 5,761 6,048 6,350 6,668 7,002 Professionals 30600 Economic Development Coordinator 9,603 10,088 10,539 11,024 11,510 Professionals 30275 Emergency Services Coordinator 8,810 9,250 9,705 10,192 10,702 Professionals 30150 Engineer I (Civil) 7,278 7,637 8,022 8,424 8,845 Professionals 30130 Engineer II (Civil) 8,083 8,487 8,901 9,354 9,818 Professionals 30120 Engineer III (Civil) 9,241 9,703 10,182 10,691 11,226 Professionals 30030 Environmental Analyst I 6,555 6,883 7,226 7,590 7,970 Professionals 30031 Environmental Analyst II 7,400 7,789 8,200 8,630 9,086 Professionals 30040 Environmental Programs Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30095 Homeless Prog Coordinator 6,179 6,510 6,840 7,172 7,540 Professionals 30080 Intervention Counselor 6,551 6,878 7,223 7,585 7,964 Professionals 30185 Lead Construction Inspector 9,605 10,069 10,498 10,997 11,498 Professionals 30066 Lead Payroll Technician 7,891 8,248 8,677 9,105 9,605 Professionals 30065 Payroll Technician 7,503 7,877 8,263 8,684 9,114 Professionals 30100 Recreation Supervisor 7,430 7,802 8,192 8,601 9,030 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 532 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 PROFESSIONAL EMPLOYEES' GROUP (PEG) (CONT.)
Professionals 30020 Senior Accountant 8,414 8,843 9,284 9,744 10,225 Professionals 30210 Senior Planner 9,295 9,783 10,300 10,840 11,410 Professionals 30400 Senior Recreation Supervisor 8,725 9,151 9,597 10,066 10,556 Professionals 30260 Senior Systems Analyst 10,703 11,261 11,822 12,380 12,939 Professionals 30310 Sustainability Analyst I 6,460 6,783 7,121 7,478 7,852 Professionals 30320 Sustainability Analyst II 7,627 8,007 8,409 8,829 9,270 Professionals 30055 Sr. Building/Code Compliance Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30265 Systems Analyst 10,264 10,778 11,317 11,882 12,476 Professionals 30501 Transit Planner - Assistant 6,808 7,148 7,503 7,880 8,274 Professionals 30502 Transit Planner - Associate 8,153 8,558 8,985 9,436 9,903 Professionals 30503 Transit Planner - Senior 9,295 9,783 10,300 10,841 11,410 Professionals 30270 Web and Database Administrator 9,793 10,282 10,797 11,337 11,904

SERVICE EMPLOYEES' INTERNATIONAL UNION (SEIU)
SEIU 1021 50520 Administrative Assistant I 5,664 5,924 6,196 6,486 6,783 SEIU 1021 50525 Administrative Assistant II 6,196 6,486 6,783 7,099 7,428 SEIU 1021 50530 Administrative Assistant III 6,783 7,099 7,428 7,776 8,142 SEIU 1021 50290 Bldg./Code Comp. Inspector 8,172 8,551 8,943 9,353 9,780 SEIU 1021 50201 Bldg./Code Comp. Insp. - Trainee 7,173 7,508 7,852 8,212 8,589 SEIU 1021 50255 Building Permit Technician 6,485 6,811 7,139 7,469 7,795 SEIU 1021 50251 Building Permit Technician II 7,051 7,393 7,754 8,132 8,529 SEIU 1021 50566 Communications Coordinator 5,817 6,085 6,364 6,662 6,967 SEIU 1021 50256 Community Development Technician 6,356 6,676 6,997 7,320 7,639 SEIU 1021 50351 Facility Maint - Worker 6,295 6,578 6,875 7,191 7,515 SEIU 1021 50080 Finance Specialist I 5,181 5,412 5,673 5,940 6,216 SEIU 1021 50090 Finance Specialist II 5,673 5,940 6,216 6,516 6,823 SEIU 1021 50100 Finance Specialist III 6,216 6,516 6,823 7,148 7,491 SEIU 1021 50332 Lead Facilities Maintenance Worker 7,377 7,713 8,068 8,426 8,818 SEIU 1021 50537 Lead Outreach Worker 6,079 6,383 6,703 7,037 7,389 SEIU 1021 50323 Lead Veh. Heavy Eqpt. Mech. 7,747 8,099 8,471 8,848 9,259 SEIU 1021 50361 Leisure Services Maintenance Worker 5,338 5,605 5,886 6,180 6,489 SEIU 1021 50360 Maint I - Parks & Grounds 5,757 6,029 6,310 6,605 6,919 SEIU 1021 50330 Maint I - Streets 6,045 6,330 6,626 6,936 7,265 SEIU 1021 50342 Maint II - Parks & Grounds 6,373 6,673 6,984 7,314 7,659 SEIU 1021 50320 Maint II - Streets 6,693 7,008 7,333 7,678 8,042 SEIU 1021 50325 Maint Trainee-Parks & Grounds 4,933 5,162 5,404 5,654 5,918 SEIU 1021 50350 Maint Trainee-Streets 4,933 5,162 5,404 5,654 5,918 SEIU 1021 50500 Office Specialist I 4,465 4,670 4,876 5,094 5,325 SEIU 1021 50505 Office Specialist II 4,864 5,082 5,313 5,555 5,805 SEIU 1021 50510 Office Specialist III 5,308 5,551 5,801 6,068 6,346 SEIU 1021 50560 Preschool Site Supervisor II 4,457 4,680 4,915 5,161 5,418 SEIU 1021 50291 Public Works Inspector 7,908 8,352 8,756 9,179 9,622 SEIU 1021 50370 Public Works Maintenance II 6,373 6,673 6,984 7,314 7,659 SEIU 1021 50110 Recreation Administrative Technician 6,966 7,314 7,679 8,064 8,467 SEIU 1021 50160 Recreation Program Coordinator 6,340 6,650 6,977 7,323 7,681 SEIU 1021 50600 Recycling Programs Coordinator 6,542 6,860 7,198 7,556 7,925 SEIU 1021 50380 Special Projects Coordinator 5,930 6,210 6,499 6,804 7,127 SEIU 1021 50538 Street Outreach Worker 4,552 4,780 5,019 5,271 5,534 SEIU 1021 50341 Street Sweeper Operator 6,448 6,739 7,043 7,367 7,699 SEIU 1021 50400 Technical Support Specialist I 6,063 6,368 6,674 6,979 7,246 SEIU 1021 50405 Technical Support Specialist II 6,711 7,055 7,398 7,741 8,047 SEIU 1021 50517 Transit Coordinator 7,461 7,810 8,209 8,554 8,956 SEIU 1021 50321 Veh. Heavy Eqpt. Mech. 6,917 7,230 7,561 7,903 8,269 SEIU 1021 50326 Vehicle Equipment Technician 5,475 5,747 6,035 6,337 6,653 SEIU 1021 50536 Youth Employment Coordinator 6,079 6,383 6,703 7,037 7,389 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 533 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 SEIU REPRESENTED PART-TIME (hourly rates shown)
SEIU 1021 PT 50373 Facilities Maint Attendant (PT) 27.29 28.65 30.09 31.60 33.19 SEIU 1021 PT 50533 CRS Program Manager 21.57 22.63 23.77 24.94 26.17 SEIU 1021 PT 50500 Office Specialist I (PT) 25.76 26.94 28.13 29.39 30.72 SEIU 1021 PT 50505 Office Specialist II (PT) 28.06 29.32 30.65 32.05 33.49 SEIU 1021 PT 50510 Office Specialist III (PT) 30.62 32.02 33.47 35.01 36.61 SEIU 1021 PT 50561 Preschool Site Supv. I 20.85 21.88 22.98 24.12 25.32 SEIU 1021 PT 50532 Program Coordinator (PT) 36.58 38.36 40.25 42.25 44.31 SEIU 1021 PT 50531 Senior Recreation Leader 17.71 18.62 19.54 20.52 21.57 SEIU 1021 PT 50539 PT Homeless Program Outreach Worker 26.26 27.58 28.96 30.41 31.92 SEIU 1021 PT 50538 PT Street Outreach Worker 26.26 27.58 28.96 30.41 31.92 UNREPRESENTED PART-TIME (hourly rates shown)
Unrep. Gen. PT 60069 CRS Program Manager 19.93 20.92 21.97 23.07 24.22 Unrep. Gen. PT 60100 Preschool Aide 15.50 16.27
Unrep. Gen. PT 60090 Preschool Teacher 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60072 Program Coordinator (PT) 23.25 24.41 25.63 26.91 28.26 Unrep. Gen. PT 60232 Recreation Aide 15.50 16.27
Unrep. Gen. PT 60233 Recreation Leader 16.61 17.44 18.31 19.22 20.19 Unrep. Gen. PT 60300 Seasonal Maintenance Worker 22.14
Unrep. Gen. PT 60234 Senior Recreation Leader 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60600 Intern 15.50 56.46
Unrep. Gen. PT 60570 Project Specialist 15.50 116.00
Unrep. Gen. PT 60400 Retired Annuitant 15.50 133.00
City of Union City - Classification and Compensation Plan City Council/RSA Agenda 534 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: LISAACHEN, INTERIM HUMAN RESOURCES DIRECTOR
SUBJECT: ADOPT A RESOLUTION APPROVING AN AMENDMENT TO THE

CLASSIFICATION AND COMPENSATION PLAN TO CREATE THE

CLASSIFICATION OF YOUTH SERVICES SPECIALIST, TO ASSIGN A

SALARY RANGE TO THE YOUTH SERVICE SPECIALIST

CLASSIFICATION AND TO ABOLISH THE LEAD OUTREACH WORKER

CLASSIFICATION, ALL IN CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5; TO RECLASSIFY THE LEAD OUTREACH WORKER TO AYOUTH SERVICES SPECIALIST;AND

TO APPROVE A SIDE LETTER BETWEEN THE CITY OF UNION CITY AND THE SERVICE EMPLOYEES’ INTERNATIONAL UNION (SEIU),
LOCAL 1021, REGARDING THE ACTIONS LISTED ABOVE
Staff recommends that the City Council adopt the attached resolution to: 1) approve an amendment to the City’s Classification and Compensation Plan to create the classification of Youth Services Specialist, to assign a salary range to the Youth Services Specialist classification and to abolish the Lead Outreach Worker classification, all in conformance with California Code of Regulations, Title 2, Section 570.5; 2) to reclassify the Lead Outreach Worker to a Youth Services Specialist; and 3) to approve the corresponding Side Letter with the Service Employees’ International Union (SEIU), Local 1021.

STRATEGIC PLAN ALIGNMENT
This reclassification supports Goal B. Governance and Organization Effectiveness of the strategic plan in aligning the provision of criticalcity services with current staffing levels.

BACKGROUND
When the Youth & Family Services Division was established, there was a focus on direct outreach into the community. This work was carried out by the Lead Outreach Worker position. Over time, with changing community and program needs, the role of the Lead Outreach Worker changed. The Human Resources City Council/RSA Agenda 535 Tuesday, April 11, 2023
Director received an employee-initiated request to study the classification of the Lead Outreach Worker. The study included analysis of the current duties of the Lead Outreach Worker. Through the study, it was confirmed that the duties of a Lead Outreach Worker have shifted from going out into the community to create and promote outreach opportunities for at-risk youths, to now facilitating group workshops for at-risk youths.

Afterwards, a salary survey was conducted which included data from externaland internalclassifications.

DISCUSSION
The classification study of the existing Lead Outreach Worker classification, conducted by Human Resources staff in conformance with the City’s Personnel Rules, identified that the Lead Outreach Worker is responsible for facilitating group workshops and mentoring at-risk youth and providing guidance to Youth & Family Services staff to reach out to youth in the community. However, these were not reflected in the job description and responsibilities. These added duties warrant an increase to the salary and establishment of a new position with new duties and responsibilities which results in the recommended reclassification and establishment of the Youth Services Specialist position. Pursuant to Section 3.06 of the Personnel Rules the incumbent employee meets the qualifications for being retained in the Youth Services Specialist position.

The City met and conferred with SEIU regarding the changes and reclassification of the Lead Outreach Worker to Youth Services Specialist. Staff also proposes a side letter with SEIU to reflect the establishment of the Youth Services Specialist position and abolishment of the Lead Outreach Worker position.

FISCAL IMPACT
The annual increase in cost from this reclassification is $1,980.

RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution to: 1) approve an amendment to the City’s Classification and Compensation Plan to create the classification of Youth Services Specialist, to assign a salary range to the Youth Services Specialist classification and to abolish the Lead Outreach Worker classification, all in conformance with California Code of Regulations, Title 2, Section 570.5; 2) to reclassify the Lead Outreach Worker to a Youth Services Specialist; and 3) to approve the corresponding Side Letter with the Service Employees’ International Union (SEIU), Local 1021.

Prepared by:

Gizelle Huynh, Human Resources Manager
Submitted by:

Lisa Achen, Interim Human Resources Director
ATTACHMENTS:

Description Type
Resolution - Youth Services Specialist Resolution
SEIUSide Letter Attachment
City Council/RSA Agenda 536 Tuesday, April 11, 2023
Job Description Attachment
Classification and Compensation Plan - Youth Services Specialist Attachment City Council/RSA Agenda 537 Tuesday, April 11, 2023
RESOLUTION NO.

A RESOLUTION OF THE CITY COUNCIL OF THE CITY

OF UNION CITY APPROVING AN AMENDMENT TO THE

CLASSIFICATION AND COMPENSATION PLAN TO

CREATE THE CLASSIFICATION OF YOUTH SERVICES

SPECIALIST, TO ASSIGN A SALARY RANGE TO THE

YOUTH SERVICES SPECIALIST CLASSIFICATION AND

TO ABOLISH THE LEAD OUTREACH WORKER

CLASSIFICATION, ALL IN CONFORMANCE WITH
CALIFORNIA CODE OF REGULATIONS, TITLE 2,
SECTION 570.5; TO RECLASSIFY THE LEAD OUTREACH
WORKER TO A YOUTH SERVICES SPECIALIST; AND TO

APPROVE A SIDE LETTER BETWEEN THE CITY OF
UNION CITY AND THE SERVICE EMPLOYEES’
INTERNATIONAL UNION, LOCAL 1021, REGARDING

THE ACTIONS LISTED ABOVE
WHEREAS, Section 3.05 Classification/Reclassification Procedure subsection 2(c) in the Personnel Rules provides “the Human Resources Director shall recommend to the City Council a reclassification and the establishment of a new class to which the position would be allocated;” and
WHEREAS, Section 3.06 Status of Reclassified Incumbents in the Personnel Rules provides “Whenever reclassification occurs, the employee occupying the position may be retained in the position after it has been reclassified without further competitive examination;” and
WHEREAS, Section 3.13 Compensation Upon Reclassification in the Personnel Rules provides: “When a position is reclassified to a higher classification, the incumbent employee shall be placed at the first step in the new range or the next step in the salary range which is at least 5% above employee’s current salary;” and WHEREAS, because of a revision in organization, a major change of the duties or responsibilities of the existing Lead Outreach Worker position, the Youth Services Specialist position is required and necessitates the reallocation of such position; and WHEREAS, the City has undertaken an inquiry of the classification of the Lead Outreach Worker and studied the assigned duties and responsibilities of the Lead Outreach Worker and recommends that the City Council reclassify the position to Youth Services Specialist; and
WHEREAS, all of the circumstances provided in Section 3.05 of the City of Union City Personnel Rules for retaining the incumbent from the Lead Outreach Worker to the Youth Services Specialist position are present; and
City Council/RSA Agenda 538 Tuesday, April 11, 2023
WHEREAS, the current Memorandum of Understanding between the City of Union City (the “City”) and the Service Employees’ International Union, Local 1021, (“SEIU”) effective January 1, 2022, through December 31, 2024, is currently in effect (the “MOU”); and
WHEREAS, SEIU serves as the sole and exclusive bargaining group for the Lead Outreach Worker classification pursuant to the MOU; and WHEREAS, the City Manager, or her designee, has met and conferred in good faith with the representatives of SEIU related to the above matter; and WHEREAS, the City Council has considered the proposed reclassification of the Lead Outreach Worker to Youth Services Specialist, the proposed Side Letter; the movement of the incumbent into the Youth Services Specialist classification; the abolishment of the Lead Outreach Worker classification; and the amended salary range for the Youth Services Specialist position and has determined that the terms and conditions of the proposed Side Letter are proper and in the best interests of the City.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby authorizes the creation of the Youth Services Specialist position, reclassification of the Lead Outreach Worker incumbent to the newly established Youth Services Specialist position, effective April 17, 2023.

BE IT FURTHER RESOLVED that the City Council hereby approves a Side Letter to the MOU, attached hereto and incorporated herein by reference, effective April 11, 2023, and authorizes the City Manager to execute the Side Letter and to take such further actions as may be necessary to implement the Side Letter to the MOU, including any necessary non-substantive modifications.

BE IT FURTHER RESOLVED that the City Council hereby approves the abolishment of the Lead Outreach Worker classification and any related necessary actions.

BE IT FURTHER RESOLVED that the City Council hereby approves an amendment to the City’s Classification and Compensation Plan to include the amended salary range of the Youth Services Specialist position, effective April 11, 2023, as follows:

SEIU 1021 50537 Youth Services Specialist

6,200

6,511

6,837

7,178

7,537
City Council/RSA Agenda 539 Tuesday, April 11, 2023
Side Letter to the
Memorandum of Understanding
Between
The City of Union City
and
Service Employees’ International Union, Local 1021
The City of Union City (“City”) and the Service Employees’ International Union, Local 1021 (“SEIU”) (collectively the “Parties”) enter into this side letter to the Parties’ Memorandum of Understanding effective January 1, 2022 through December 31, 2024, to amend Section 1.1 of the Memorandum of Understanding as follows:

WHEREAS, the City seeks to reclassify the Lead Outreach Worker classification to Youth Services Specialist; and
WHEREAS, the City and SEIU desire to have SEIU serve as the sole and exclusive bargaining representative for the Youth Services Specialist classification; and WHEREAS, the City and SEIU desire to establish the Youth Services Specialist classification as a non-exempt position that receives call back pay and/or overtime; and WHEREAS, the Parties desire to enter into a Side Letter clarifying and memorializing the Parties’ agreement.

NOW, THEREFORE, BE IT RESOLVED that the Parties agree to amend Section 1.1 of the Memorandum of Understanding to reclassify the full-time classification of Lead Outreach Worker to Youth Services Specialist.

BE IT FURTHER RESOLVED that the Parties agree on the following monthly/annual salary schedule for the Youth Services Specialist classification, effective April 17, 2023:
i. Step 1: $6,200.00/monthly; $74,400.00/annual
ii. Step 2: $6,511.00/monthly; $78,132.00/annual
iii. Step 3: $6,837.00/monthly; $82,044.00/annual
iv. Step 4: $7,178.00/monthly; $86,136.00/annual
v. Step 5: $7,537.00/monthly; $90,444.00/annual
FOR THE CITY: FOR SEIU:
_________________________________ _________________________________ _________________________________ ________________________________ _________________________________ _________________________________ _________________________________ _________________________________ DATE: ___________________________
City Council/RSA Agenda 540 Tuesday, April 11, 2023
1 YOUTH SERVICES SPECIALIST
Bargaining Unit: SEIU Local 1021
FLSA Status: Non-Exempt
Class Code: 50537
Created/Updated: 1/3/2023

DEFINITION
Working under the general supervision of the Community Services Manager, the Youth Services Specialist will provide outreach in areas throughout Union City and will build relationships with high risk and aggressive youth, young adults and their families. The Youth Services Specialist will provide guidance and support direction to other Youth & Family Services Staff in addition to individually assessing youth needs and identifying appropriate community resources to best support personal growth and success, and to reduce violence. Evening and weekend work will be required of the Youth Services Specialist.

CLASS CHARACTERISITICS
As part of a team, the Youth Services Specialist performs direct outreach and provides information and resources to at-risk youth and families. This classification is distinguished from the lower class of Street Outreach Worker, in that the latter’s main responsibility is to go out into the community to make connections and provide resources to at-risk youth. The Youth Services Specialist EXAMPLES OF DUTIES (illustrative only)
 Prepare, coordinate, provide direct services to youth, including mentoring, facilitating classes and workshops, conducting intervention and prevention groups with clients.
 Advocate for youth and families with service providers, to include state and city institutions, public and private non-profit organizations, and community-based organizations.
 Attend scheduled meetings, trainings, and workshops, including weekends and evenings as required.
 Create and maintain client files, report data, and administer formal assessments and basic case planning.
 Identify and build relationships with existing community resources. Outreach and build community relationships with residents, local merchants, courts, police, school, health centers and community organizations.  Lead organization outreach efforts at Community Events.  Develop a network capable of linking youth and families with basic services and opportunities in the community.
 Respond to crisis situations on a 24-hour basis.
 Other duties/special projects as needed.

City Council/RSA Agenda 541 Tuesday, April 11, 2023
2  Develop a network capable of linking youth and families with services and opportunities in the community.
 Provide guidance and support to other Youth & Family Services Staff and resolve workplace issues as they arise.

QUALIFICATIONS
Education and Experience:

Three (3) years’ experience working with youth and families who are high risk for being perpetrators of high-risk behavior, violence, or other crimes, including experience conducting street outreach and providing youth related services.

Associate’s degree in a relevant field may be substituted for 2 years’ experience working with high risk youth and their families.

License and Certifications:

Possession of a valid California Driver’s License and have a satisfactory driving record.

Other Requirements:
 Successful completion of fingerprinting and tuberculosis (TB) test.  Obtain CPR, AED and First Aid Certification within six (6) months of employment.  Must be available to work evenings and weekends.
 Must be willing to be available 24/7 to respond to crisis situations.  Bilingual abilities are highly desirable as many client youths and their families speak languages other than English (e.g., Spanish, Tagalog, etc.).

KNOWLEDGE AND ABILITIES
Knowledge Of:
 Union City neighborhoods and East Bay (Tri-City) resources, demographics, and services for at-risk youth.
 General knowledge of supervisorial theories and practices, motivational techniques, leadership, and team-building techniques.
 Methods of handling difficult and crisis situation with youth and their families.

Ability To:

City Council/RSA Agenda 542 Tuesday, April 11, 2023
3  Gain the confidence of and establish relationships with high risk and aggressive youth and young adults and their families.
 Facilitate successful workshops for youth.
 Instruct and provide positive social direction for client youth.  Lead a team and hold team members accountable.
 Maintain professional boundaries, while being a positive role model.  Problem solve and to provide intervention for individual and community crisis situations, such as interventions with victims, offenders and their families.  Develop and maintain strong working relationships with outside providers, health care professionals, recreation centers, school personnel, the police department and program sites.
 Good verbal and written communication skills.
 Produce various reports and working documents including time sheets, work schedules, statistical reports, performance evaluations and maintain records as necessary.
 Work within groups and independently.

WORKING CONDITIONS, ADA AND OTHER REQUIREMENTS
The City of Union City is an equal opportunity employer. The City of Union City will comply with its obligations under the law to provide equal employment opportunities to qualified individuals with disabilities.

Travel: Positions in this class may require local and statewide travel as necessary.

City Council/RSA Agenda 543 Tuesday, April 11, 2023
Amendment #8: January 24, 2023 - Reso. No. 6071-23
Amendment #9: January 24, 2023 - Reso. No. 6072-23
Amendment #10: January 24, 2023 - Reso. No. 6074-23
Amendment #11: February 14, 2023 - Reso. No. 6085-23
Amendment #12: February 28, 2023 - Reso. No. 6091-23
Amendment #13: April 11, 2023 - Reso. No. XXXX-23
Amendment #14: April 11, 2023 - Reso. No. XXXX-23
Amendment #15: April 11, 2023 - Reso. No. XXXX-23
Amendment #7: January 10, 2023 - Reso. No. 6066-23
City of Union City
Classification and Compensation Plan
FY 2022-2023
Effective: April 17, 2023
Amendment #1: July 26, 2022 - Reso. No. 5984-22
Amendment #2: September 27, 2022 - Reso. No. 6010-22
Amendment #3: November 8, 2022 - Reso. No. 6031-22
Amendment #4: November 8, 2022 - Reso. No. 6032-22
Amendment #5: November 8, 2022 - Reso. No. 6036-22
Amendment #6: December 13, 2022 - Reso. No. 6059-22
City Council/RSA Agenda 544 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 FULL-TIME (monthly rates shown )
City Council 10010 Mayor 2,437
City Council 10020 Council Member 1,625
City Manager 20010 City Manager 26,492
UNREPRESENTED Min. Range Max.

Dept. Heads 20015 Asst. City Manager/Chief Financial Officer 17,514 21,049 Dept. Heads 20020 Deputy City Manager 16,874 20,240
Dept. Heads 20470 CRS Director 16,455 19,729
Dept. Heads 20515 ECD Director 16,455 19,729
Dept. Heads 20275 Finance Director 16,455 19,729
Dept. Heads 20280 Human Resources Director 16,455 19,729 Dept. Heads 20290 Information Technology Director 16,455 19,729 Dept. Heads 40010 Police Chief 21,496 22,356 23,250 24,180 25,147 Dept. Heads 20710 Public Works Director 16,765 20,108
Unrep Mgmt 21050 Assistant to City Manager 14,210 17,064 Unrep Mgmt 21185 Chief Human Resources Officer 14,922 17,918 Unrep Mgmt 21315 Chief Technology Officer 14,922 17,918 Unrep Mgmt 20030 City Clerk 11,797 12,336 12,905 13,501 14,127 Unrep Mgmt 20145 Human Resources Analyst I 7,987 8,337 8,706 9,093 9,500 Unrep Mgmt 20155 Human Resources Analyst II 9,766 10,208 10,671 11,154 11,664 Unrep Mgmt 20180 Human Resources Manager 12,471 13,046 13,645 14,278 14,940 Unrep Mgmt 20930 Supervising Construction Inspector 10,128 10,587 11,070 11,577 12,109 Unrep Non-Mgmt 21010 Administrative Specialist-Confidential 6,823 7,166 7,524 7,901 8,297 Unrep Non-Mgmt 30800 Human Resources Technician 7,195 7,556 7,925 8,330 8,742

MANAGEMENT EMPLOYEES' GROUP (MEG)
Management 20360 Budget Manager/Purchasing Agent 11,878 12,425 12,996 13,598 14,228 Management 20590 Chief Building Official/Sr. Plans Examiner 13,666 14,294 14,958 15,650 16,381 Management 20810 City Engineer 14,189 14,852 15,546 16,273 17,038 Management 20505 Clinical Supervisor 8,450 8,824 9,216 9,628 10,061 Management 20650 Communications & Marketing Manager 11,375 11,937 12,499 13,053 13,616 Management 20508 Community Services Manager 10,128 10,588 11,070 11,577 12,110 Management 20800 Cyber Security Manager 12,315 12,870 13,451 14,049 14,690 Management 20630 Economic Development Manager 11,375 11,937 12,499 13,053 13,616 Management 20600 Environmental Program Manager 12,285 12,852 13,446 14,070 14,725 Management 20911 Fleet Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20540 HCD Manager 12,183 12,745 13,333 13,951 14,600 Management 20500 Intervention Counselor I 7,202 7,516 7,841 8,186 8,546 Management 20310 IT Manager 14,210 14,870 15,565 16,296 17,064 Management 20450 CRS Manager 11,980 12,530 13,110 13,717 14,355 Management 20080 Management Analyst I 7,987 8,337 8,706 9,093 9,500 Management 20090 Management Analyst II 9,766 10,208 10,671 11,154 11,664 Management 20100 Management Analyst III 11,878 12,425 12,996 13,598 14,228 Management 20560 Planning Manager 13,015 13,614 14,245 14,905 15,600 Management 20860 Principal Civil Engineer 12,726 13,314 13,932 14,582 15,260 Management 20730 Public Works Superintendent 12,388 12,957 13,559 14,187 14,850 Management 20920 PW Grounds Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20910 PW Streets Supervisor 10,658 11,145 11,652 12,188 12,748 Management 20700 Recycling & Solid Waste Prog Manager 11,066 11,573 12,106 12,664 13,250 Management 20620 Redevelopment Manager 12,285 12,852 13,446 14,070 14,725 Management 20370 Revenue Collections Manager 11,878 12,425 12,996 13,598 14,228 Management 20350 Supervising Accountant 11,087 11,593 12,124 12,682 13,267 Management 20912 Transit Manager 11,980 12,530 13,110 13,717 14,355 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 545 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7

Unrep. Police PT 60120 Police Cadet 16.39 17.20 18.06
Unrep. Police PT 60150 Police Officer Trainee 44.00

PROFESSIONAL EMPLOYEES' GROUP (PEG)
Professionals 30060 Accountant 7,602 7,981 8,372 8,799 9,236 Professionals 30250 Assistant Planner 7,091 7,444 7,814 8,206 8,616 Professionals 30230 Associate Planner 8,250 8,660 9,092 9,548 10,023 Professionals 30053 Building Code Compliance Coordinator 10,703 11,261 11,822 12,380 12,939 Professionals 30090 Case Manager 5,761 6,048 6,350 6,668 7,002 Professionals 30600 Economic Development Coordinator 9,603 10,088 10,539 11,024 11,510 Professionals 30275 Emergency Services Coordinator 8,810 9,250 9,705 10,192 10,702 Professionals 30150 Engineer I (Civil) 7,278 7,637 8,022 8,424 8,845 Professionals 30130 Engineer II (Civil) 8,083 8,487 8,901 9,354 9,818 Professionals 30120 Engineer III (Civil) 9,241 9,703 10,182 10,691 11,226 Professionals 30030 Environmental Analyst I 6,555 6,883 7,226 7,590 7,970 Professionals 30031 Environmental Analyst II 7,400 7,789 8,200 8,630 9,086 Professionals 30040 Environmental Programs Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30095 Homeless Prog Coordinator 6,179 6,510 6,840 7,172 7,540 Professionals 30080 Intervention Counselor 6,551 6,878 7,223 7,585 7,964 Professionals 30185 Lead Construction Inspector 9,605 10,069 10,498 10,997 11,498 Professionals 30066 Lead Payroll Technician 7,891 8,248 8,677 9,105 9,605 Professionals 30065 Payroll Technician 7,503 7,877 8,263 8,684 9,114 Professionals 30100 Recreation Supervisor 7,430 7,802 8,192 8,601 9,030 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 546 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 PROFESSIONAL EMPLOYEES' GROUP (PEG) (CONT.)
Professionals 30020 Senior Accountant 8,414 8,843 9,284 9,744 10,225 Professionals 30210 Senior Planner 9,295 9,783 10,300 10,840 11,410 Professionals 30400 Senior Recreation Supervisor 8,725 9,151 9,597 10,066 10,556 Professionals 30260 Senior Systems Analyst 10,703 11,261 11,822 12,380 12,939 Professionals 30310 Sustainability Analyst I 6,460 6,783 7,121 7,478 7,852 Professionals 30320 Sustainability Analyst II 7,627 8,007 8,409 8,829 9,270 Professionals 30055 Sr. Building/Code Compliance Inspector 9,533 10,035 10,562 11,116 11,703 Professionals 30265 Systems Analyst 10,264 10,778 11,317 11,882 12,476 Professionals 30501 Transit Planner - Assistant 6,808 7,148 7,503 7,880 8,274 Professionals 30502 Transit Planner - Associate 8,153 8,558 8,985 9,436 9,903 Professionals 30503 Transit Planner - Senior 9,295 9,783 10,300 10,841 11,410 Professionals 30270 Web and Database Administrator 9,793 10,282 10,797 11,337 11,904

SERVICE EMPLOYEES' INTERNATIONAL UNION (SEIU)
SEIU 1021 50520 Administrative Assistant I 5,664 5,924 6,196 6,486 6,783 SEIU 1021 50525 Administrative Assistant II 6,196 6,486 6,783 7,099 7,428 SEIU 1021 50530 Administrative Assistant III 6,783 7,099 7,428 7,776 8,142 SEIU 1021 50290 Bldg./Code Comp. Inspector 8,172 8,551 8,943 9,353 9,780 SEIU 1021 50201 Bldg./Code Comp. Insp. - Trainee 7,173 7,508 7,852 8,212 8,589 SEIU 1021 50255 Building Permit Technician 6,485 6,811 7,139 7,469 7,795 SEIU 1021 50251 Building Permit Technician II 7,051 7,393 7,754 8,132 8,529 SEIU 1021 50566 Communications Coordinator 5,817 6,085 6,364 6,662 6,967 SEIU 1021 50256 Community Development Technician 6,356 6,676 6,997 7,320 7,639 SEIU 1021 50351 Facility Maint - Worker 6,295 6,578 6,875 7,191 7,515 SEIU 1021 50080 Finance Specialist I 5,181 5,412 5,673 5,940 6,216 SEIU 1021 50090 Finance Specialist II 5,673 5,940 6,216 6,516 6,823 SEIU 1021 50100 Finance Specialist III 6,216 6,516 6,823 7,148 7,491 SEIU 1021 50332 Lead Facilities Maintenance Worker 7,377 7,713 8,068 8,426 8,818 SEIU 1021 50537 Lead Outreach Worker 6,079 6,383 6,703 7,037 7,389 SEIU 1021 50323 Lead Veh. Heavy Eqpt. Mech. 7,747 8,099 8,471 8,848 9,259 SEIU 1021 50361 Leisure Services Maintenance Worker 5,338 5,605 5,886 6,180 6,489 SEIU 1021 50360 Maint I - Parks & Grounds 5,757 6,029 6,310 6,605 6,919 SEIU 1021 50330 Maint I - Streets 6,045 6,330 6,626 6,936 7,265 SEIU 1021 50342 Maint II - Parks & Grounds 6,373 6,673 6,984 7,314 7,659 SEIU 1021 50320 Maint II - Streets 6,693 7,008 7,333 7,678 8,042 SEIU 1021 50325 Maint Trainee-Parks & Grounds 4,933 5,162 5,404 5,654 5,918 SEIU 1021 50350 Maint Trainee-Streets 4,933 5,162 5,404 5,654 5,918 SEIU 1021 50500 Office Specialist I 4,465 4,670 4,876 5,094 5,325 SEIU 1021 50505 Office Specialist II 4,864 5,082 5,313 5,555 5,805 SEIU 1021 50510 Office Specialist III 5,308 5,551 5,801 6,068 6,346 SEIU 1021 50560 Preschool Site Supervisor II 4,457 4,680 4,915 5,161 5,418 SEIU 1021 50291 Public Works Inspector 7,908 8,352 8,756 9,179 9,622 SEIU 1021 50370 Public Works Maintenance II 6,373 6,673 6,984 7,314 7,659 SEIU 1021 50110 Recreation Administrative Technician 6,966 7,314 7,679 8,064 8,467 SEIU 1021 50160 Recreation Program Coordinator 6,340 6,650 6,977 7,323 7,681 SEIU 1021 50600 Recycling Programs Coordinator 6,542 6,860 7,198 7,556 7,925 SEIU 1021 50380 Special Projects Coordinator 5,930 6,210 6,499 6,804 7,127 SEIU 1021 50538 Street Outreach Worker 4,552 4,780 5,019 5,271 5,534 SEIU 1021 50341 Street Sweeper Operator 6,448 6,739 7,043 7,367 7,699 SEIU 1021 50400 Technical Support Specialist I 6,063 6,368 6,674 6,979 7,246 SEIU 1021 50405 Technical Support Specialist II 6,711 7,055 7,398 7,741 8,047 SEIU 1021 50517 Transit Coordinator 7,461 7,810 8,209 8,554 8,956 SEIU 1021 50321 Veh. Heavy Eqpt. Mech. 6,917 7,230 7,561 7,903 8,269 SEIU 1021 50326 Vehicle Equipment Technician 5,475 5,747 6,035 6,337 6,653 SEIU 1021 50536 Youth Employment Coordinator 6,079 6,383 6,703 7,037 7,389 SEIU 1021 50537 Youth Services Specialist 6,200 6,511 6,837 7,178 7,537 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 547 Tuesday, April 11, 2023
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 SEIU REPRESENTED PART-TIME (hourly rates shown)
SEIU 1021 PT 50373 Facilities Maint Attendant (PT) 27.29 28.65 30.09 31.60 33.19 SEIU 1021 PT 50533 CRS Program Manager 21.57 22.63 23.77 24.94 26.17 SEIU 1021 PT 50500 Office Specialist I (PT) 25.76 26.94 28.13 29.39 30.72 SEIU 1021 PT 50505 Office Specialist II (PT) 28.06 29.32 30.65 32.05 33.49 SEIU 1021 PT 50510 Office Specialist III (PT) 30.62 32.02 33.47 35.01 36.61 SEIU 1021 PT 50561 Preschool Site Supv. I 20.85 21.88 22.98 24.12 25.32 SEIU 1021 PT 50532 Program Coordinator (PT) 36.58 38.36 40.25 42.25 44.31 SEIU 1021 PT 50531 Senior Recreation Leader 17.71 18.62 19.54 20.52 21.57 SEIU 1021 PT 50539 PT Homeless Program Outreach Worker 26.26 27.58 28.96 30.41 31.92 SEIU 1021 PT 50538 PT Street Outreach Worker 26.26 27.58 28.96 30.41 31.92 UNREPRESENTED PART-TIME (hourly rates shown)
Unrep. Gen. PT 60069 CRS Program Manager 19.93 20.92 21.97 23.07 24.22 Unrep. Gen. PT 60100 Preschool Aide 15.50 16.27
Unrep. Gen. PT 60090 Preschool Teacher 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60072 Program Coordinator (PT) 23.25 24.41 25.63 26.91 28.26 Unrep. Gen. PT 60232 Recreation Aide 15.50 16.27
Unrep. Gen. PT 60233 Recreation Leader 16.61 17.44 18.31 19.22 20.19 Unrep. Gen. PT 60300 Seasonal Maintenance Worker 22.14
Unrep. Gen. PT 60234 Senior Recreation Leader 17.71 18.60 19.53 20.51 21.53 Unrep. Gen. PT 60600 Intern 15.50 56.46
Unrep. Gen. PT 60570 Project Specialist 15.50 116.00
Unrep. Gen. PT 60400 Retired Annuitant 15.50 133.00
City of Union City - Classification and Compensation Plan City Council/RSA Agenda 548 Tuesday, April 11, 2023
Agenda Item
DATE: 4/11/2023
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JACKIE ACOSTA, FINANCE DIRECTOR
SUBJECT: UPDATE FROM THE SALES TAX & UTILITY USERS’ TAX OVERSIGHT

COMMITTEE REGARDING THE EXPENDITURE OF THE FUNDS

GENERATED FROM THESE VOTER-APPROVED TAX MEASURES
The Sales Tax & Utility Users’ Tax Oversight Committee (ST&UUTOC) is tasked with meeting at least twice annually to review revenues and expenditures of the Measure AA sales tax and Measure WW utility users’ tax to ensure that funds are being used to maintain service levels as determined by the City Council’s adopted budget and to report its findings annually to the City Council. The Committee has met twice this fiscal year and at its most recent meeting on March 20, 2023, the Committee reviewed staff’s report on the unaudited Measure AA sales tax and the unaudited Measure WW utility users’ tax revenues received for FY 2021-2022 and the expenditure of those revenues. Because the FY 2021-2022 audit is not done yet, the Committee requested that staff provide the following statement to the City Council at this time, “The Committee has met and reviewed staff’s presentation and supports the presentation as to the appropriate use of the tax monies and will provide a formal finding after review of the annualaudit.”

STRATEGIC PLAN ALIGNMENT
The action is not an identified strategy in the Strategic Plan.

BACKGROUND
Resolution No. 5735-21, adopted on March 23, 2021, which created the Sales Tax & Utility Users’ Tax Oversight Committee (ST&UUTOC) (Exhibit No. 1), states that the Committee is tasked with meeting at least twice annually to review revenues and expenditures of the Measure AA sales tax and the Measure WW utility users’ tax to ensure that the funds are being used to maintain service levels as determined by the City Council’s adopted budget and reporting its findings annually to the City Council. The Committee has set the following schedule for its meetings – the third Monday in October and the third Monday in March. The Committee met on Monday, March 20, 2023, to review the FY 2021-2022 Measure AA sales tax and Measure WW utility users’ tax revenues and expenditures.

City Council/RSA Agenda 549 Tuesday, April 11, 2023

DISCUSSION
This report is being presented to the City Council for the Sales Tax & Utility Users’ Tax Oversight Committee to update the City Council on its review of the revenues received from these tax measures and the subsequent expenditure of those revenues. The Committee has met twice this fiscal year and at its most recent meeting on March 20, 2023, the Committee reviewed staff’s report on the unaudited Measure AA sales tax and the unaudited Measure WW utility users’ tax revenues received for FY 2021-2022 and the expenditure of those revenues. Because the FY 2021-2022 audit is not done yet, the Committee requested that staff provide the following statement to the City Councilat this time, “The Committee has met and reviewed staff’s presentation and supports the presentation as to the appropriate use of the tax monies and will provide a formal finding after review of the annualaudit.”

FISCAL IMPACT
None

RECOMMENDATION
Staff recommends that the City Council accept this update from the Sales Tax & Utility Users’ Tax Oversight Committee.

Prepared by:

Jackie Acosta, Finance Director
Submitted by:

Jackie Acosta, Finance Director
ATTACHMENTS:

Description Type
Resolution Resolution
Staff Report Staff Report
City Council/RSA Agenda 550 Tuesday, April 11, 2023
RESOLUTION NO. 5735-21

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY FORMING THE SALES TAX AND UTILITY USERS’ TAX OVERSIGHT COMMITTEE AND APPROVING

THE MAYOR'S APPOINTMENTS OF RAY GONZALEZ, JR, ESTRELITA MUNSAYAC,

DANIEL RIVERA, KASHMIR SINGH SHAHI AND ROBERT SINGER TO THE COMMITTEE WHEREAS, the City has an existing Measure AA Sales Tax Oversight Committee required by Union City Municipal Code Section 3.22.140; and
WHEREAS, in November 2020, voters approved Measure WW, a Utility Users’ Tax (Union City Municipal Code Chapter 3.28; and
WHEREAS, Union City Municipal Code Section 3.28.230 requires that the City establish a fivemember independent citizens’ oversight committee; and WHEREAS, the City of Union City desires to form the Sales Tax and Utility Users’ Tax Oversight Committee, one five-member independent citizens’ oversight committee, to comply with the requirements of Measure AA and Measure WW; and
WHEREAS, pursuant to resolution, the Council dissolved and disbanded the existing Measure AA Sales Tax Oversight Committee; and
WHEREAS, pursuant to Union City Municipal Code Section 2.20.030 and State law, committee members are appointed by the Mayor with the approval of the City Council; and WHEREAS, Mayor Carol Dutra-Vernaci seeks to appoint Ray Gonzalez, Jr, Estrelita Munsayac, Daniel Rivera, Kashmir Shahi Singh, and Robert Singer to the Sales Tax and Utility Users’ Tax Oversight Committee.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Union City as follows:

1. The City Council hereby establishes the Sales Tax and Utility Users’ Tax Oversight Committee consisting of five members of the public.

2. The Sales Tax and Utility Users’ Tax Oversight Committee shall perform all functions necessary to comply with the requirements of Union City Municipal Code Sections 3.22.140 and 3.28.230 and shall meet a minimum of twice annually to review revenues and expenditures of the Sales Tax and the Utility Users’ Tax to ensure that funds are being used to maintain service levels as determined by the City Council’s adopted budget.

3. The Sales Tax and Utility Users’ Tax Oversight Committee shall report its findings annually to the City Council.

4. Members of the Sales Tax and Utility Users’ Tax Oversight Committee shall serve a term of two years.

5. The City Council approves of Mayor Carol Dutra-Vernaci’s appointment of the following individuals to the Sales Tax and Utility Users’ Tax Oversight Committee: Ray Gonzalez, Jr, Estrelita Munsayac, Daniel Rivera, Kashmir Shahi Singh and Robert Singer.

Exhibit No. 1
City Council/RSA Agenda 551 Tuesday, April 11, 2023
Resolution No. 5735-21

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Union City City CouncilApril 11, 2023

Union City City Council
April 11, 2023