Agenda packet — Union City City Council, May 14, 2024 (part 1 of 3)

AGENDA

CITY OF UNION CITY/

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH,Councilmember (District 1)
JAMIE PATIÑO,Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, May 14, 2024
7:00 PM
City Hall - Council Chamber
34009 Alvarado-Niles Road Union City, CA 94587
PLEASE NOTE: Councilmember Sakakihara will participate in the meeting via teleconference from the site listed below. The meeting agenda will be posted on the teleconference site, which is accessible to the public. Anyone wishing to address the Council from the teleconference site will be provided with an opportunity to do so.

Location:

Business Center
Courtyard Fort Worth I-30 West Near NAS JRB
6530 West Freeway
Fort Worth, TX 76116
800-321-2211

1. CALL TO ORDER

1.a. Pledge of Allegiance

1.b. Roll Call

2. UNFINISHED BUSINESS - None
City Council/RSA Agenda 1 Tuesday, May 14, 2024

3. PROCLAMATIONS AND PRESENTATIONS

3.a. Proclamation Recognizing May As Asian American, Native Hawaiian, And Pacific Islander Heritage Month

3.b. Proclamation Recognizing May 12-18, 2024 As National Police Week To Honor The Dedication And Service Of The Union City Police Department

3.c. Proclamation Recognizing May 19-25, 2024 As National Public Works Week

3.d. Presentation from Alameda County Mosquito Abatement District on Mosquito Prevention

4. ORAL COMMUNICATIONS
An individual speaker shall have three minutes to address the Council on non-agenda items under the Oral Communications section of the agenda. The Chair may, in their discretion, lower the time limit to less than three minutes based on the number of speakers and/or business to be conducted by the City Council.

Members of the public who wish to speak to the Council under the first Oral Communications section are requested to complete a speaker card, giving their name and city of residence. If a speaker wants further notification from the City, the speaker may include a mailing address. Neither a speaker card or identification of name, city of residence or mailing address are required to provide public comment but are requested for record keeping purposes.

5. CONSENT CALENDAR
All matters listed on the Consent Calendar are considered routine in nature and will be enacted by one motion. If discussion is required on a specific item, it will be removed from the Consent Calendar and considered separately.

5.a. Approve the Minutes Of The January 9, 2024 City Council Special Meeting

5.b. Approve the Minutes Of The January 9, 2024 City Council Regular Meeting

5.c. Approve the Minutes Of The January 23, 2024 City Council Special Meeting

5.d. Approve the Minutes Of The January 23, 2024 City Council Regular Meeting

5.e. Approve the Minutes Of The February 13, 2024 City Council Special Meeting

5.f. Approve the Minutes Of The February 13, 2024 City Council Regular Meeting

5.g. Approve the Minutes Of The April 23, 2024 City Council Regular Meeting
City Council/RSA Agenda 2 Tuesday, May 14, 2024

5.h. Adopting A Resolution Approving And Authorizing The Mayor To Execute A Letter Of Support To Alameda County Supervisor Marquez Regarding A Proposed BMX Bike Park In Union City

5.i. Adopt A Resolution Approving The Redistribution Of Unspent And Relinquished Funds For The City Council’s Travel Budget In FY 2023-2024, In Addition To Returning Unused Funds To The General Fund

5.j. Adopt A Resolution Receiving And Accepting The Audited Financial Statements For The Fiscal Year Ended June 30, 2022 (FY 2021-2022)

5.k. Adopt A Resolution Authorizing The City Manager to Execute The First Amendment To The Consulting Services Agreement With M-Group For Planning Division Support, In A Form
Approved By The City Attorney, To Increase The Agreement Amount By $175,500, For A Total Not To Exceed Amount of $250,000, And To Extend The Agreement To June 30, 2026

5.l. Adopt A Resolution Authorizing The City Manager To Execute The Third Amendment To The Consulting Services Agreement With Cumming Group (Formerly Nova Partners, Incorporated), In The Amount Of $88,427, For A Total Contract Amount Of $338,000, For Construction Project Management Services For City-Owned Building Repairs And Renovations

5.m. Adopt A Resolution Approving An Extension Of The Exclusive Negotiating Agreement With City Ventures Homebuilding LLC, For The Sale And Development Of A Portion Of The Gateway Property (Caltrans Site)

5.n. Adopt A Resolution Authorizing The City Manager, Or Their Designee, To Submit The Required Funding Application And To Execute The Certifications, Assurances, And Authorized Agent Forms For The Low-Carbon Transit Operations Program
(LCTOP) For The Union City FLEA (Flexible, Local Easy,
Access) Microtransit Expansion Of Service, In The Amount Of $229,992, And To Place The Award In The Transit Fund (5110)

5.o. Adopt A Resolution Accepting $3,000,000 From The Safe Routes To BART (SR2B) For The BART Pedestrian At-Grade
Crossing Project, City Project No. 14-14, Increasing The Revenue Projections In The Capital Projects Fund By
$3,000,000, Appropriating $3,000,000 To Project No. 14-14, And Authorizing The City Manager To Sign The BART Grant Funding Agreement, In A Form Approved By the City Attorney

6. PUBLIC HEARINGS

6.a. Adopt A Resolution Accepting The 2023 General Plan Annual Progress Report and 2023 Housing Element Annual Progress Report

6.b. Adopt A Resolution Approving The Fiscal Year 2024-2025 Master Fee Schedule
City Council/RSA Agenda 3 Tuesday, May 14, 2024

7. CITY MANAGER REPORTS - None

8. SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY -
None

9. AUTHORITIES AND AGENCIES - None

10. CITY COMMISSION / COMMITTEE REPORTS - None

11. ITEMS REFERRED BY COUNCIL

12. GOOD OF THE ORDER

13. CLOSED SESSION - None

14. ADJOURNMENT

MEETING INFORMATION
Unless otherwise provided, the City Council's regular meetings are held in person on the second and fourth Tuesday of each month at 7:00 p.m. inside the Council Chamber at City Hall, 34009 AlvaradoNiles Road, Union City CA 94587. The City continues to offer an opportunity to observe Council meetings via Zoom at: https://unioncity-org.zoom.us/j/81719037355 Passcode: u8SH9cH^ Meetings are broadcast live through UCTV Channel 15 and via live stream at:
https://unioncity.org/199/City-Meetings-Video
Members of the public will not have the ability to provide comment via Zoom except under limited circumstances specified below. The ability to observe remotely as identified above is predicated on the technology being available and functioning without technical difficulties. Should the remote platform(s) not be available, or become non-functioning, or should the City Council otherwise encounter technical difficulties that makes the platform(s) unavailable, the City Council will proceed with the items of business in person unless otherwise prohibited by law.

Any writings or documents provided to a majority of City Council members relating to each item of business referred to on this agenda are available for review on the City's website at www.unioncity.org or during regular business hours in the Office of the City Clerk located at 34009 Alvarado-Niles Road, Union City CA 94587.

In Compliance with the Americans with Disabilities Act, if you need special assistance to participate in this meeting, you should contact the Office of the City Clerk at (510) 675-5448. Notification 36 hours prior to the meeting will enable the City to make reasonable arrangements to assure accessibility to this meeting. The City also provides closed captioning of all its Regular City Council Meetings for the hearing impair.

ADDRESSING THE CITY COUNCIL
City Council/RSA Agenda 4 Tuesday, May 14, 2024
In Person Public Comment: Members of the public may address the Council on a matter on the agenda or during the Public Input portion of the meeting. Members who wish to speak are requested to complete a speaker card, giving their name and city of residence. If a speaker wants further notification from the City, the speaker may include a mailing address. Neither a speaker card nor identification of name, city of residence or mailing address are required to provide public comment but are requested for record keeping purposes.

Written Comment: To provide written comment on an item on the agenda or to address the Council about an issue during Public Comment, you may send an email to [email protected]. Please include the phrase "public comment" in the subject line and note the agenda item number that you want to address. Written comments will be e-mailed to the City Council and made publicly available.

Public Comment via Zoom: As indicated above, the public cannot address the Council via Zoom unless the City is required to provide such opportunity pursuant to AB 2449. In the event that members of the public are allow to participate via Zoom pursuant to AB 2449, the Mayor will make an announcement at the beginning of the meeting. Raise your virtual hand to notify the host that you would like to speak during the item that you wish to speak on.

CITY COUNCIL NORMS AND GUIDELINES (Resolution No. 6129-23; Adopted May 23, 2023) The City Council of the City of Union City comply with the following norms:

1. We conduct ourselves in a professional manner, treat everyone with respect, and act with high integrity, always putting the interests of the City of Union City ahead of self-interests in accordance with our code of ethics.

2. We respect the Council-Manager form of government, and do not interfere with the City Manager's role or any professional duties of City staff.

3. We recognize that matters of confidential nature are to be kept private and undisclosed.

4. We respect each other's opinions and are supportive of each other's work advocating for the City, and we ensure that all voices are heard. We do not criticize others for having a different point of view, and we agree to disagree respectfully.

5. We understand that the City Council acts as a body, all members are equal, and policy direction is only given by a majority vote of the City Council. Once a decision is made, all members of the City Council must respect the City Council's direction.

6. We will be prepared for City Council meetings and ask our questions of the City Manager in advance so we can avoid surprising City staff at meetings.

7. We do not criticize City staff publicly or to others and will refrain from directing them. Instead, we will take our concerns and questions privately to the City Manager.

City Council/RSA Agenda 5 Tuesday, May 14, 2024

8. We will govern on an at-large basis, although elected by districts. We will maintain a citywide perspective and consider the needs and interests of the entire community.

9. We will continue to allocate resources based on long-term strategic priorities and efforts, with consideration of citywide service levels and financial capacity.

10. We understand customer service is the priority and each member of the City Council will help constituents regardless of the district in which they reside or from which a Councilmember themselves is elected.

11. We recognize the significant importance of attendance and participation at City Council meetings in proceeding with City business. All members of the City Council should endeavor to miss no more than two regular meetings per calendar year absent extraordinary circumstances. Members of the City Council should, absent unforeseen circumstances, provide a minimum of sixty days' notice to the City Council of planned absences during the Good of the Order or Items Referred by Council portion of the City Council agenda, as appropriate.

May these Council Norms be administered and enforced in the following manner:

1. Councilmembers have the primary responsibility to assure that ethical standards are understood and met by the Council, and that the public can continue to have full confidence in the integrity of government.

2. The Mayor and the Council have the responsibility to intervene when action of its members are in violation of Council Norms.

3. The City Council can review and revise the Council Norms as needed.

4. During City Council discussions, deliberations, and proceedings, the Mayor is designated with the primary responsibility to ensure that Councilmembers adhere to the Council Norms.

CERTIFICATION OF MEETING NOTICE AND AGENDA POSTING
This notice/agenda was posted at least 72 hours in advance of the meeting date, in accordance with the Ralph M. Brown Act, on the City's Website and on the bulletin board of City Hall.

City Council/RSA Agenda 6 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Proclamation Attachment
City Council/RSA Agenda 7 Tuesday, May 14, 2024

CITY OF UNION CITY

PROCLAMATION
Recognizing May As Asian American, Native Hawaiian,
And Pacific Islander Heritage Month
WHEREAS, in 1992, Congress designated May as Asian/Pacific American Heritage Month, subsequently renamed in 2009 as Asian American, Pacific Islander Heritage Month. In 2021, President Biden prominently acknowledged Native Hawaiians, expanding the observance to Asian American, Native Hawaiian, and Pacific Islander Heritage Month (AANHPI); and WJEREAS, the choice of May honors the arrival of the first Japanese immigrants to the U.S. in May 1843 and commemorates the completion of the transcontinental railroad in May 1869, a monumental project significantly constructed by Chinese laborers who faced extreme hazards and discrimination for meager wages; and WHEREAS, Asian Americans represent the most rapidly expanding demographic nationwide, witnessing a 35% increase with California's Asian population experiencing a 25% surge over the past decade; and WHEREAS, according to the 2020 Census, Asian Americans, Native Hawaiians, and Pacific Islanders comprise 56.6% of Union City's populace, amounting to approximately 39,700 residents; and WHEREAS, the AANHPI communities are incredibly varied, encompassing numerous ethnic groups, hundreds of languages and dialects, a broad spectrum of socioeconomic statuses, and unique immigration stories; and WHEREAS, AANHPI residents are an integral and cherished segment of our community, contributing profoundly across various fields including academia, business, medicine, law, technology, governance, science, and social justice, thereby enriching the fabric of our City; and,
WHEREAS, this month, we reaffirm our commitment to fostering equity and inclusion for the AANHPI community, denounce discrimination and hatred, and ensure that our City remains a haven of hospitality and inclusivity for everyone.

NOW, THEREFORE, the City Council of the City of Union City, does hereby proclaim May 2024 as Asian American, Native Hawaiian, and Pacific Island Heritage Month across Union City, and we call upon all residents to acknowledge and celebrate the extensive cultural, historical, and economic contributions of Asian Americans, Native Hawaiians, and Pacific Islanders to both our city and the nation.

DATED this 14th day of May 2024
__________________________________
CAROL DUTRA-VERNACI, Mayor
__________________________________
JEFF WANG, Vice Mayor
__________________________________
JAIME PATIÑO, Councilmember
__________________________________
SCOTT SAKAKIHARA, Councilmember

__________________________________
GARY SINGH, Councilmember
City Council/RSA Agenda 8 Tuesday, May 14, 2024
Agenda Item
DATE: 5/1/2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: Chief Jared Rinetti
SUBJECT:

STRATEGIC PLAN ALIGNMENT

BACKGROUND

DISCUSSION

FISCAL IMPACT

RECOMMENDATION
Prepared by:

Captain Andrew Holt
Submitted by:

Captain Andrew Holt
City Council/RSA Agenda 9 Tuesday, May 14, 2024
ATTACHMENTS:

Description Type
Proclamation Attachment
City Council/RSA Agenda 10 Tuesday, May 14, 2024

CITY OF UNION CITY

PROCLAMATION

Proclamation Recognizing May 12 – 18, 2024 As National Police Week to Honor the Dedication and Service of the Union City Police Department
WHEREAS, Police Week provides an opportunity for us to express our deep gratitude and appreciation for the dedication, bravery, and sacrifice of Union City police officers, who exemplify the highest standards of professionalism and integrity in their daily duties; and
WHEREAS, the City of Union City recognizes the invaluable service provided by our active law enforcement officers who selflessly dedicate themselves to protecting and serving our community with care, compassion, and empathy; and
WHEREAS, Union City police officers exhibit extraordinary commitment to public safety, often going above and beyond the call of duty to ensure the well-being of our residents, demonstrating that “Service from the Heart” is fundamental to their beliefs; and
WHEREAS, the City of Union City reaffirms its commitment to building and maintaining strong partnerships between law enforcement and our community, recognizing that these relationships are essential to building a safer, more resilient Union City.

WHEREAS, the men and women of UCPD continue to be some of the most talented and dedicated in the profession, and their actions and attitude not only proudly represent our City, but the entire profession; WHEREAS, Police Week also honors and remembers the memory of those police officers who have made the ultimate sacrifice in the line of duty, and we extend our heartfelt condolences and steadfast support to their families, friends, and colleagues; and
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby expresses its appreciation of the Union City Police Department and urges all residents to join in expressing gratitude to our officers, recognizing their service, sacrifice, and dedication to serving with care, compassion, and empathy.

DATED: May 14, 2024
_________________________________________
CAROL DUTRA-VERNACI, Mayor
_________________________________________
GARY SINGH, Councilmember
_________________________________________
JAIME PATIÑO, Councilmember
_________________________________________
SCOTT SAKAKIHARA, Councilmember
_________________________________________
JEFFREY WANG, Vice Mayor
City Council/RSA Agenda 11 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Proclamation - National Public Works Week 2024 Attachment City Council/RSA Agenda 12 Tuesday, May 14, 2024

CITY OF UNION CITY

PROCLAMATION
Recognizing May 19-25, 2024 as National Public Works Week WHEREAS, Public Works focuses on design, construction and maintenance of streets, parks, community and public facilities, procurement and maintenance of city vehicle fleet and equipment, and services that are of vital importance to sustainable and resilient communities and to the public health, high quality of life, and well-being of the people of Union City; and WHEREAS, Union City Transit, a Public Works Division, procures, operates, and maintains a local transit and paratransit service that provides rides for students, connecting to the Bay Area regional transit system that is of vital importance to sustainable and resilient communities and to the public health, high quality of life, and well-being of the people of Union City; and

WHEREAS, these streets, parks, community and public facilities, local buses, and services could not be provided without the dedicated efforts of Public Works professionals, who are managers, engineers, planners, and employees at all levels of government, who are responsible for rebuilding, improving, and protecting local transit/paratransit, streets, sidewalks, parks, community and public buildings, and other structures and facilities essential for our citizens; and WHEREAS, it is in the interest of citizens and civic leaders in the City of Union City to gain knowledge of and maintain an ongoing interest and understanding of the importance of the various Public Works Divisions – Engineering (includes Construction Inspection), Maintenance (includes Streets, Grounds, Fleet & Facilities), and Union City Transit for the community; and

WHEREAS, the year 2024 marks the 64th annual National Public Works Week sponsored by the American Public Works Association; and
WHEREAS, the 2024 National Public Works Week theme is “Advancing Quality of Life for All” representing the role Public Works plays in our citizens’ everyday lives, and the commitment of qualified and dedicated Public Works Department staff who work tirelessly behind the scenes to ensure efficient and seamless operations, understanding the importance of the work they perform.

NOW, THEREFORE, the City Council of the City of Union City, does hereby proclaim May 19-25, 2024 as National Public Works Week and encourages all citizens and civic organizations to recognize the substantial contributions Public Works Department staff make to protect our health, safety, and to advance the quality of life for all.

DATED this 14th day of May 2024.
__________________________________
CAROL DUTRA-VERNACI, Mayor
__________________________________
JEFF WANG, Vice Mayor
__________________________________
JAIME PATIÑO, Councilmember
__________________________________
SCOTT SAKAKIHARA, Councilmember
__________________________________
GARY SINGH, Councilmember
City Council/RSA Agenda 13 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
PowerPoint Presentation Attachment
City Council/RSA Agenda 14 Tuesday, May 14, 2024
Mosquitoes and Union City
Presented by Judith Pierce, MPHPublic Outreach Coordinator for the Alameda County Mosquito Abatement District
City Council/RSA Agenda 15 Tuesday, May 14, 2024
Why are mosquitoes so common here?
City Council/RSA Agenda 16 Tuesday, May 14, 2024
Presentation Overview
• Introduction to district and to Judith Pierce, Public Outreach Coordinator
• Why are mosquitoes so common in Union City?• What can we do to decrease mosquitoes?• What can community engagement look like? City Council/RSA Agenda 17 Tuesday, May 14, 2024
Mosquito life-cycle
Residents can interrupt the cycle
City Council/RSA Agenda 18 Tuesday, May 14, 2024
City Council/RSA Agenda 19 Tuesday, May 14, 2024
What Do Mosquitoes Need to Reproduce?
• Standing water to lay eggs
- can be as small as a bottle cap of water
• 1 to 2 weeks to hatch and develop• A blood meal from animals or humans to produce eggs
City Council/RSA Agenda 20 Tuesday, May 14, 2024
We need help to reduce mosquitoes in Union City
City Council/RSA Agenda 21 Tuesday, May 14, 2024
What does an integrated pest management approach
to mosquito control look like?
8 City Council/RSA Agenda 22 Tuesday, May 14, 2024
Local officials are ideal partners in community
action and education
Assist mosquito control technicians with education and connection to neighborsEngaging with groups that can provide support and insight for community needs such as languages, media outreach, safety concerns etc. 9 City Council/RSA Agenda 23 Tuesday, May 14, 2024
Through partnership, local officials can help us do
our jobs better
• Clear up questions about mosquitoes versus other insects • Referring to ACMAD when appropriate• Asking us to participate in events and community outreach City Council/RSA Agenda 24 Tuesday, May 14, 2024
Thank you for your time!
Contact:Judith Pierce, Public Outreach Coordinator510-783-7744www.mosquitoes.org 11 City Council/RSA Agenda 25 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Action Minutes Attachment
City Council/RSA Agenda 26 Tuesday, May 14, 2024
January 9, 2024 | 6:00 PM Page 1 of 2
City Council
Special Meeting Minutes

MINUTES

CITY OF UNION CITY

CITY COUNCIL SPECIAL MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, January 9, 2024
6:00 PM
City Hall - City Council Conference Room
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
Mayor Dutra-Vernaci called the meeting to order at 6:00 PM.

Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci

Absent: None

2. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. There being no speakers, Mayor Dutra-Vernaci closed Oral Communications.

3. CLOSED SESSION

3.a. Public Employee Performance Evaluation (Government Code Section 54957)
Title: City Manager
No reportable action.

The item was reported out at the January 9, 2024 City Council Regular Meeting.

City Council/RSA Agenda 27 Tuesday, May 14, 2024
January 9, 2024 | 6:00 PM Page 2 of 2
City Council
Special Meeting Minutes

4. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 7:00 PM.

I HEREBY CERTIFY that the foregoing minutes were duly and regularly adopted at a regular meeting of the City Council of the City of Union City. /s/Thai Nam Pham, MMC, CPMC
City Clerk
City Council/RSA Agenda 28 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Action Minutes Attachment
City Council/RSA Agenda 29 Tuesday, May 14, 2024
January 9, 2024 | 7:00 PM Page 1 of 6
City Council / Successor Agency
Regular Meeting Minutes

MINUTES

CITY OF UNION CITY/

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, January 9, 2024
7:00 PM
City Hall- Council Chamber
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
Mayor Dutra-Vernaci called the meeting to order at 7:00 p.m.

1.a. Pledge of Allegiance
Mayor Dutra-Vernaci led the Pledge of Allegiance.

1.b. Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh,Vice Mayor Wang, Mayor Dutra-Vernaci

Absent: None

2. UNFINISHED BUSINESS
There were none.

3. PROCLAMATIONS AND PRESENTATIONS

3.a. Council Assignments to Various Boards and Commissions Mayor Dutra-Vernaci provided the Council Assignments and Sub-Committee Appointments to Outside Agency and Advisory Meetings, and Union City Boards & Commissions document to Council Members as a Desk Item.

City Council/RSA Agenda 30 Tuesday, May 14, 2024
January 9, 2024 | 7:00 PM Page 2 of 6
City Council / Successor Agency
Regular Meeting Minutes

4. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. The following members spoke on items that were not on the agenda:

Dev Bhatia Nasimi Hosi
Susanna Chen Aiden Le
Nicholas Concepcion Kim Lunh
Vivianna Espinoza Shamsa Rafay
Farah Fareed Rouhi Syed
Naheed Hasnat Kaitlyn Trieu
There being no further speakers, Mayor Dutra-Vernaci closed Oral Communications.

Mayor Dutra-Vernaci provided a brief statement regarding Union City’s Proclamation Policy.

5. CONSENT CALENDAR
It was moved by Councilmember Singh and seconded by Vice Mayor Wang to adopt the Consent Calendar.

The motion was carried by the following roll call vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

5.a. Waived Further Reading of Proposed Ordinance (This permits reading the title only in lieu of reciting the entire text of any proposed Ordinance.)

5.b. Adopted Resolution No. 6243-24, Authorizing The City Manager To Execute The Fourth Amendment To The Consulting Services Agreement With Apex Strategies, In The Amount Of $147,840, For A Total Contract Amount Of $498,190, For Transportation Strategies Support For The Quarry Lakes Parkway Project, City Project No. 18-04.

5.c. Adopted Resolution No. 6244-24, Authorizing The City Manager To Execute The Second Amendment To The Consulting Services Agreement With VSCE, Inc., In The Amount Of $434,000, For A Total Contract Amount Of $883,100, For Project Management Services For The Quarry Lakes Parkway Project, City Project No. 18-04.

6. PUBLIC HEARINGS
There were none.

City Council/RSA Agenda 31 Tuesday, May 14, 2024
January 9, 2024 | 7:00 PM Page 3 of 6
City Council / Successor Agency
Regular Meeting Minutes

7. CITY MANAGER REPORTS

7.a. Opening The Application Process For Commercial Cannabis Permit(s) And Approving The Procedures To Govern The Manner In Which The City Council Will Determine The Most Qualified Applicant(s) To Receive The Permit(s)
Vice Mayor Wang recused himself on this item stating a personal objection to cannabis and, therefore, cannot act impartially in this matter.

Deputy City Manager Jennifer Phan presented a report on opening the Application Process for Commercial Cannabis Permits. She and City Attorney Kris Kokotaylo responded to questions from councilmembers.

Mayor Dutra-Vernaci opened Public Comment. The following members spoke on the item:

Mike Garcia Craig Roberts
Alison Hayden Midji Rovetta
Wendy Huang Elwood McCoy
Robert Ogilue James Ye
Craig Roberts
There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

It was moved by Mayor Dutra-Vernaci and seconded by Councilmember Patiño to adopt Resolution No. 6245-24, Opening The Application Process For Commercial Cannabis Permit(s) And Approving The Procedures To Govern The Manner In Which The City Council Will Determine The Most Qualified Applicant(s) To Receive The Permit(s), with the addition of the following recommendations: 1) Return to City Council within 30 days with a community outreach plan requirement, 2) Preference for 1,000 square foot distance from sensitive uses, and 3) Extend the application period for commercial cannabis permits to 90 days.

The motion was carried by the following roll call vote:

AYES: Councilmembers Patiño, Sakakihara, and Mayor DutraVernaci NOES: Councilmember Singh
RECUSED: Vice Mayor Wang
ABSTAIN: None
ABSENT: None

7.b. Review Text Amendments Related To Potential Ordinance Amending Union City Municipal Code Chapter 5.42 “Tobacco Retailers” City Attorney Kokotaylo presented a report and responded to questions from councilmembers.

Mayor Dutra-Vernaci opened Public Comment. The following speakers spoke on the item:

Michelle Daniel Fatima Samim-Franco
Brian Davis Jagroop S. Sandhu
City Council/RSA Agenda 32 Tuesday, May 14, 2024
January 9, 2024 | 7:00 PM Page 4 of 6
City Council / Successor Agency
Regular Meeting Minutes
Bob Gordon Kevin Sandhu
Joseph Hayden Luis Santos Hernandez
Fatima Khawaja Baljit Singh
Alyssa Mamaclay Isha Singh
Riya Pallikonda Jaskirat Singh
Nehal Patel Lakhbir Singh
Sheila Phan Amaya Wooding
There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

Councilmember Sakakihara provided a Desk Item to Councilmembers, “Proposed Changes to the Tobacco Retail License Ordinance.” It was moved by Mayor Dutra-Vernaci and seconded by Councilmember Patiño to move forward with staff-recommended text amendments with the following adjustments:
 Item No. 5, making the minimum pack size move from five (5) to ten (10) cigars with a minimum price of $15.00;
 The effective date of the ordinance for four (4) months to allow for the sale down of inventory;
 Arm length transactions to have an exemption relative to gift transactions; and
 The prohibition of redemption of tobacco discounts or coupons.

The motion was carried by the following roll call vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None
A second motion was made by Councilmember Sakakihara, seconded by Mayor Dutra Vernaci, that items in the desk item not incorporated into the previous motion, including adding $1,000 vs. $500 for the third offense to avoid labeling it as a misdemeanor, be sent to the Legislation and Policy Committee for further review and recommendation to the Council.

The motion was carried by the following roll call vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

7.c. Adopt A Resolution Authorizing The City Manager To Execute The First Amendment To The Consulting Services Agreement With TeamCivX In The Amount Of $54,925 For A Total Contract Amount Of $161,000, And Authorize A Supplemental Budget Appropriation Of $28,500 For The City Council/RSA Agenda 33 Tuesday, May 14, 2024
January 9, 2024 | 7:00 PM Page 5 of 6
City Council / Successor Agency
Regular Meeting Minutes
Fiscal Year 2023-2024 Budget To Accommodate The Additional Scope Of Services.

Mayor Dutra-Vernaci notified the public that the item would be heard after Items 8, 9, 10, 11, and 12.

8. SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY
There were none.

9. AUTHORITIES AND AGENCIES
There were none.

10. CITY COMMISSION / COMMITTEE REPORTS
There were none.

11. ITEMS REFERRED BY COUNCIL
Vice Mayor Wang reported on the Planning Commission and Alameda County Waste Management Authority.

Councilmember Singh had no report.

Councilmember Sakakihara reported on the Housing Authority of Alameda County.

Councilmember Patiño reported on the League of California Cities (LOCC) East Bay Division Holiday Gathering, AVA Community Energy Board of Directors, and LOCC Policy Committee. He also congratulated Councilmember Sakakihara on his reappointment to the LOCC Taxation Policy Committee and Vice Mayor Wang on his appointment to the LOCC Public Safety Policy Committee. He further noted his reappointment to the LOCC Governance, Transparency, and Labor Relations Committee.

Mayor Dutra-Vernaci reported on the Alameda County Mayors Conference at Piedmont, Metropolitan Transportation Commission, and Alameda County Transportation Commission.

12. GOOD OF THE ORDER
Vice Mayor Wang reported his attendance at a meeting in San Francisco.

Councilmember Wang had no report.

Councilmember Sakakihara reported his attendance at Captain Souza’s retirement walkout event and LOCC Policy Committee orientation. He thanked the mayor for running an orderly meeting, the rest of the council for having civil discussions despite policy disagreements, and staff for their work.

Councilmember Patiño reported his attendance at Captain Souza’s retirement walkout event, the Hanukah Menorah Lighting at Kennedy Park, and UC Apostolic Church to celebrate Bishop Adam Lopez. He also asked that the closing of the meeting be dedicated to slain Oakland Police Officer Tuan Le.

Mayor Dutra-Vernaci requested the Council to send two items to the Legislation and Policy Committee:
 A conversation about having a City Flag Policy; and
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 A policy on the rotation of the vice mayor seat.

Her requests received no objections.

7.c. Adopt A Resolution Authorizing The City Manager To Execute The First Amendment To The Consulting Services Agreement With TeamCivX In The Amount Of $54,925 For A Total Contract Amount Of $161,000, And Authorize A Supplemental Budget Appropriation Of $28,500 For The Fiscal Year 2023-2024 Budget To Accommodate The Additional Scope Of Services.

Mayor Dutra-Vernaci and Councilmember Singh announced they had a potential conflict of interest in Item 7.b. and recused themselves from the item.

City Manager Joan Malloy presented a report and responded to questions from the councilmembers.

Councilmember Patiño moved and seconded Councilmember Sakakihara to adopt Resolution No. 6246-24 authorizing the City Manager to execute the first amendment to the TeamCivX Professional Services Agreement in the amount of $54,925, and authorizing a supplemental budget appropriation of $28,500 for the Fiscal Year 2023-2024.

The motion was carried by the following roll call vote:

AYES: Councilmembers Patiño, Sakakihara, and Vice Mayor Wang
NOES: None
ABSTAIN: None
ABSENT: None
RECUSED: Mayor Dutra-Vernaci and Councilmember Singh

13. CLOSED SESSION
There were none.

14. ADJOURNMENT
Vice Mayor Wang adjourned the meeting in honor of Oakland Police Officer Tuan Le at 10:51 p.m.

I HEREBY CERTIFY that the foregoing minutes were duly and regularly adopted at a regular meeting of the City Council/Successor Agency to the Redevelopment Agency of the City of Union City.
/s/Thai Nam Pham, MMC, CPMC
City Clerk/Secretary for the Successor Agency to the Redevelopment Agency City Council/RSA Agenda 35 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Action Minutes Attachment
City Council/RSA Agenda 36 Tuesday, May 14, 2024
January 23, 2024 | 6:00 PM Page 1 of 2
City Council
Special Meeting Minutes

MINUTES

CITY OF UNION CITY

CITY COUNCIL SPECIAL MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, January 23, 2024
6:00 PM
City Hall - City Council Conference Room
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
The meeting was called to order by Mayor Dutra-Vernaci at 6:00 PM.

Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci

Absent: None

2. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. There being no speakers, Mayor Dutra-Vernaci closed Oral Communications.

3. CLOSED SESSION

3.a. Public Employee Performance Evaluation (Government Code Section 54957)
Title: City Manager
No reportable action.

The items were reported out at the February 23, 2024 City Council Regular Meeting.

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4. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 7:00 PM.

Description Type
Action Minutes Attachment
City Council/RSA Agenda 39 Tuesday, May 14, 2024
January 23, 2024 | 7:00 PM Page 1 of 6
City Council / Successor Agency
Regular Meeting Minutes

MINUTES

CITY OF UNION CITY / SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY

REGULAR MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, January 23, 2024
7:00 PM
City Hall- Council Chamber
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
Mayor Dutra-Vernaci called the meeting to order at 7:15 PM. She also reported that there were no reportable actions at the Special Closed Session held earlier that evening.

1.a. Pledge of Allegiance
.

Mayor Dutra-Vernaci led the Pledge of Allegiance.

1.b. Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-VernaciAbsent: None

2. UNFINISHED BUSINESS
There were none.

3. PROCLAMATIONS AND PRESENTATIONS

3.a. Proclamation Honoring February 2024 as Black History Month Mayor Dutra-Vernaci read aloud the proclamation and presented it to Darlene Green.

3.b. BART’s Safe and Clean Plan to Improve the Rider Experience City Council/RSA Agenda 40 Tuesday, May 14, 2024
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BART District 6 Director Liz Ames and BART Government Affairs Andy Kelley presented the item.

Mayor Dutra-Vernaci opened Public Comment. Wendy Huang spoke on the item. There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

3.c. Station District Community Open House Post-Event Report Management Analyst II Jonathan Segarra provided staff presentation.

Mayor Dutra-Vernaci opened Public Comment. Maria Ramirez and Liz Ames spoke on the item. There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

3.d. District Policing Presentation
Captain Andrew Holt provided staff presentation and responded to questions from the councilmembers.

4. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. The following speakers spoke on items that were not on the agenda:

Wendy Huang
Gulled
Sumaya
Kim
Shamsa Faraz
Giavanna Deperio
Jordan Ilagan
Katelyn Trieu
Kim Luna
Lyla Fuentes
Liz Ames
Aiden Le
Maria Ramirez
Shamsa
Nasimi
Shahin
Naheed Hasnat
Saeed Qazi
Susanna Chen
Rafay Khawaja
Fatima Ashufta
Nuha Khan
There being no further speakers, Mayor Dutra-Vernaci closed Oral Communications.

5. CONSENT CALENDAR
A motion was made by Councilmember Patiño, seconded by Councilmember Singh to approve Consent Calendar Items 5.a. through 5.c.

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The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

5.a. Waived Further Reading of Proposed Ordinance (This permits reading the title only in lieu of reciting the entire text of any proposed Ordinance)

5.b. Adopted Resolution No. 6247-24 Authorizing The City Manager To Execute The Fourth Amendment To The Consulting Services Agreement With Aaron Welch Planning, In The Amount Of $49,500, For A Total Contract Amount Of $144,000, For Project Management Services To Assist With Implementation Of The Bicycle And Pedestrian Master Plan Update, City Project No. 17-30

5.c. Adopted Resolution No. 6248-24 Authorizing The City Manager To Execute The Third Amendment To Master Contract No. 901499 With Alameda County To Increase The Contract By $184,204, And To Extend The Term For Six Additional Months, For Providing Delinquency Prevention Services, And To Amend The Fiscal Year 2023-2024 Youth Violence Prevention & Intervention Fund Budget

5.d. Adopt A Resolution Authorizing Payment Of Additional Compensation In The Amount Of $162,010.50 To Tri-CED Community Recycling Totaling $324,021.00 For FY 2023-24 For Recycling Materials Processing The item was pulled from the Consent Calendar.

There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

A motion was made by Councilmember Patiño, seconded by Councilmember Singh to adopt Resolution No. 6249-24 authorizing payment of additional compensation in the amount of $162,010.50 to Tri-CED Community Recycling totaling $324,021.00 for FY 2023-24 for recycling materials processing.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None
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6. PUBLIC HEARINGS
There were none.

7. CITY MANAGER REPORTS

7.a. Further Review Text Amendments Related To Potential Ordinance Amending Union City Municipal Code Chapter 5.42 “Tobacco Retailers” and Provide Direction
City Attorney Kris Kokotaylo provided staff report and responded to questions from councilmembers.

Mayor Dutra-Vernaci open Public Comment. The following members spoke on the item:

Camille Cummings
Alyssa Mamaclay
Jaime Rojas
Riya Pallikonda
Amit Barn
Bob Gordon
Lakhbeek Singh
Dev Patel
Trinity Sines
Soorya Ramaraju
Kavita Josyula
Jason Cross
Prashant Shah
Sanjiv Patel
Amaya Wooding
Tinu Parasseril
Liz Williams
Deborah Chhun
Krupa Sinumpali
Lucile Mokahel
Sherry Peng
Brian Davis
Gurpreet Bhella
Mayor Dutra-Vernaci moved, and Councilmember Sakakihara seconded, to bring the draft ordinance back for a first reading in February. The ordinance will include language on arm's length transactions, two discount provisions specifying that the free or discounted item must be a non-tobacco product, and an enforcement start date of June 1, 2024. The remaining desk items will also be referred to the Legislation and Policy Committee.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None
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7.b. Adopt A Resolution 1) Authorizing The Use Of Federal HOME Program Funds, Allocated To Union City Through The Alameda County HOME Consortium, In An Amount Up To $554,354, For The Implementation Of The "Project Reclamation-Alameda County Scattered Sites Project, And 2) Authorizing The City Manager, Or Their Designee, To Execute Agreements With Bay Area Community Services To Accept The HOME Program Fund Allocation, To Be Used In Conjunction With The Homekey Award, For Implementation Of The Scattered Sites Project And Any Necessary Agreements Related To The HOME Program Allocation Or State Housing And Community Development Homekey Award
Housing & Community Development Manager Francisco Gomez provided staff report and responded to questions from councilmembers.

A motion was made by Councilmember Patiño and seconded by Vice Mayor Wang to adopt Resolution No. 6250-24, authorizing the use of Federal HOME Program Funds, allocated to Union City through the Alameda County HOME Consortium, in an amount up to $554,354, for the implementation of the "Project Reclamation-Alameda County Scattered Sites Project," and authorize the City Manager, or their designee, to execute agreements with Bay Area Community Services to accept the HOME Program fund allocation, to be used in conjunction with the Homekey Award, for implementation of the Scattered Sites Project and any necessary agreements related to the HOME Program allocation or State Housing and Community Development Homekey Award.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

8. SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY
There were none.

9. AUTHORITIES AND AGENCIES
There were none.

10. CITY COMMISSION / COMMITTEE REPORTS
There were none.

11. ITEMS REFERRED BY COUNCIL
Councilmember Patiño reported on AVA Community Energy; the League of California Cities Governance, Transparency, and Labor Relations Policy Committee and Cal Cities East Bay Division.

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Councilmember Sakakihara reported on the Housing Authority of Alameda County, the Parks and Recreation Commission, and the League of California Cities Revenue and Taxation Committee.

Councilmember Singh had no report.

Vice Mayor Wang reported on the Youth Commission, Alameda County Waste Management Authority, and the League of California Cities Safety and Policy Committee.

Mayor Dutra-Vernaci reported on the Alameda County Mayor’s Conference, Metropolitan Transportation Committee, and US Mayor’s Conference.

12. GOOD OF THE ORDER
Councilmember Patiño reported his attendance at the NLC's Hispanic Elected Local Officials meeting and acknowledged Senior Commissioner Domingo Filardo's passing.

Councilmember Sakakihara reported his attendance at the grand opening of Macs By Icky.

Councilmember Singh reported attending the New Haven Schools Foundation Fundraising Gala for the Scholarship Fund and the Martin Luther King Jr. Speech & Debate Invitational at James Logan High School.

Vice Mayor Wang mentioned his upcoming attendance at the New Haven Schools Foundation Gala and reminded everyone of the February 11th Lunar New Year Celebration.

Mayor Dutra-Vernaci attended the Martin Luther King event hosted by the AfroAmerican Cultural & Historical Society, Tri-City area.

13. CLOSED SESSION - None
There were none.

14. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 10:30 PM.

Description Type
Action Minutes Attachment
City Council/RSA Agenda 46 Tuesday, May 14, 2024
February 13, 2024 | 6:00 PM Page 1 of 2
City Council
Special Meeting Minutes

MINUTES

CITY OF UNION CITY

CITY COUNCIL SPECIAL MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, February 13, 2024
6:00 PM
City Hall - City Council Conference Room
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
Mayor Dutra-Vernaci called the meeting to order at 6:00 PM.

Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci

Absent: None

2. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. There being no speakers, Mayor Dutra-Vernaci closed Oral Communications.

3. CLOSED SESSION

3.a. Public Employee Performance Evaluation (Government Code Section 54957)
Title: City Manager
No reportable action.

3.b. Public Employee Performance Evaluation (Government Code Section 54957)
City Council/RSA Agenda 47 Tuesday, May 14, 2024
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Title: City Attorney
No reportable action.

The items were reported out at the February 13, 2024 City Council Regular Meeting.

4. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 7:00 PM.

Description Type
Action Minutes Attachment
City Council/RSA Agenda 49 Tuesday, May 14, 2024
February 13, 2024 | 7:00 PM Page 1 of 7
City Council / Successor Agency
Regular Meeting Minutes

MINUTES

CITY OF UNION CITY/

SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY MEETING
CAROL DUTRA-VERNACI, Mayor
GARY SINGH, Vice Mayor (District 1)
JAMIE PATIÑO Councilmember (District 2)
JEFF WANG, Councilmember (District 3)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, February 13, 2024
7:00 PM
City Hall- Council Chamber
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
Mayor Dutra-Vernaci called the meeting to order at 7:02 PM. She also reported out of the Special Closed Session held earlier that evening.

1.a. Pledge of Allegiance
Mayor Dutra-Vernaci led the Pledge of Allegiance.

1.b. Roll Call

Present: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci

Absent: None

2. UNFINISHED BUSINESS
There were none.

3. PROCLAMATIONS AND PRESENTATIONS

3.a. Police Department Strategic Plan Update
Captain Brian Baumgartner presented a report and responded to questions from councilmembers.

3.b. Presentation on Community Health Needs Assessment by Angus Cochran, Chief Community Support Services at Washington Hospital City Council/RSA Agenda 50 Tuesday, May 14, 2024
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Washinton Hospital Chief Angus Cochran presented a report on the CommunityHealth Needs Assessment and answered questions from councilmembers.

4. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. Wendy Huang spoke on items that were not on the agenda. There being no further speakers, Mayor Dutra-Vernaci closed Oral Communications.

5. CONSENT CALENDAR
Mayor Dutra-Vernaci pulled Items 5.f. and 5.g. for further discussion.

The motion was made by Councilmember Patiño and seconded by Councilmember Sakakihara to adopt consent calendar items 5.a. through 5.e.

The motion was carried by unanimous roll call vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

5.a. Waived Further Reading of Proposed Ordinance (This permits reading the title only in lieu of reciting the entire text of any proposed Ordinance).

5.b. Approved The Minutes Of The City Council Meetings Held on November 14, 2023 and November 28, 2023.

5.c. Adopted Resolution No. 6251-24 Authorizing An Amendment To The Personnel Rules, Section 3.11, To Revise The Rules Regarding Compensation Upon Promotion.

5.d. Adopted Resolution No. 6252-24 Approving An Amendment To Update The Class Specification For The Classification Of Community & Recreation Program Specialist.

5.e. Adopted Resolution No. 6253-24 Appointing Manjit Gil to Serve on the Arts and Culture Commission.

5.f. Adopted Resolution No. 6254-24 Amending The Existing Application Procedures For Commercial Cannabis Permits To Include A Community Outreach Plan Requirement.

5.g. Adopted Resolution No. 6255-24 Authorizing City Staff To File Annual Funding Applications With The Metropolitan Transportation Commission For The Allocation Of Funds For The Operation Of Union City Transit And Paratransit For Fiscal Year 2023-2024.

5.f. Adopt A Resolution Amending The Existing Application Procedures For Commercial Cannabis Permits To Include A Community Outreach Plan Requirement
The item was pulled out of the Consent Calendar.

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5.g. Adopt A Resolution Authorizing City Staff To File Annual Funding Applications With The Metropolitan Transportation Commission For The Allocation Of Funds For The Operation Of Union City Transit And Paratransit For Fiscal Year 2023-2024
The item was pulled out of the Consent Calendar.

5.f. Adopt A Resolution Amending The Existing Application Procedures For Commercial Cannabis Permits To Include A Community Outreach Plan Requirement
Vice Mayor Wang announced he had a conflict of interest related to the consideration of direction for the process for a potential Commercial Cannabis Permit, stating that he has a personal objection to cannabis and cannot act impartially in this matter and recused himself from the item.

Mayor Dutra-Vernaci opened Public Comment. The following speakers spoke on the item:

Mario Garcia
Wendy Huang
Craig Roberts
There being no further speakers, Mayor Dutra-Vernaci closed Public Comment.

A motion was made by Councilmember Patiño and seconded by Councilmember Sakakihara to adopt Resolution No. 6256-24 amending the existing application procedures for commercial cannabis permits to include a community outreach plan requirement.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, and Mayor Dutra-Vernaci NOES: Councilmember Singh
RECUSED: Vice Mayor Wang
ABSTAIN: None
ABSENT: None

5.g. Adopt A Resolution Authorizing City Staff To File Annual Funding Applications With The Metropolitan Transportation Commission For The Allocation Of Funds For The Operation Of Union City Transit And Paratransit For Fiscal Year 2023- 2024
Councilmember Singh announced he had an economic conflict of interest and recused himself from the item.

A motion was made by Vice Mayor Wang and seconded by Councilmember Sakakihara to adopt Resolution No. 6257-24 authorizing city staff to file annual funding applications with the Metropolitan Transportation Commission for the allocation of funds for the operation of Union City Transit and Paratransit for Fiscal Year 2023-2024.

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The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
RECUSED: Councilmember Singh
ABSTAIN: None
ABSENT: None

6. PUBLIC HEARINGS
There were none.

7. CITY MANAGER REPORTS

7.a. Adopt A Resolution Approving The 2024 State And Federal Legislative Platform For The City Of Union City And Authorizing The Mayor Or City Manager to Sign Position Letters On Behalf Of The City
Deputy City Manager Jennifer Phan and Townsend Deputy Director Andres Ramirez presented a report and responded to questions from councilmembers.

A motion was made by Mayor Dutra-Vernaci and seconded by Councilmember Singh to adopt Resolution No. 6258-24 approving the 2024 State and Federal Legislative Platform from the City of Union City and authorizing the Mayor or City Manager to sign position letters on behalf of the City with the following amendments to the recommendation:

1. A conflicting position by any councilmember requires concerns from at least two councilmembers before discussion is brought to the Council.; and

2. The process will include a requirement to respond to the letter within 48 hours, with the final approval and signature by the designated council approver.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

7.b. Introduction Of Ordinance Amending Union City Municipal Code Chapter

5.42 “Tobacco Retailers”
City Attorney Kris Kokotaylo presented a report and responded to questions from councilmembers.

Mayor Dutra-Vernaci opened Public Comment. The following members spoke on the item:

Bob Gordon
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Deborah Chhun
Shamsa Rafay
Fatima Rafay
Isha Singh
Luseem Mokahel
Krupa Singampalli
Sang Lang Trieu
A motion was made by Mayor Dutra-Vernaci and seconded by Councilmember Singh to waive full reading and introduce by title only the proposed ordinance amending Union City Municipal Code Chapter 5.42, “Tobacco Retailers” and direct staff to review the adjustment of the fines to avoid the misdemeanor classification to the Legislation and Policy Committee.

The motion was carried by the following vote:

AYES: Councilmembers Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: Councilmember Patiño
ABSTAIN: None

7.c. Adopt A Resolution Approving An Exception To The 180-Day Waiting Period For Post-Retirement Employment And Approve An Agreement With Retired Annuitant Anita Castillo
Finance Director Jackie Acosta presented a report and responded to questions from councilmembers.

Councilmember Singh moved, seconded by Councilmember Sakakihara, to adopt Resolution No. 6259-24, approving an exception to the 180-day waiting period for post-retirement employment, and approve an employment agreement with retired annuitant Anita Castillo to serve as Extra Help Budget Manager.

The motion was carried by the following vote:

AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSTAIN: None
ABSENT: None

8. SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY
There were none.

9. AUTHORITIES AND AGENCIES
There were none.

10. CITY COMMISSION / COMMITTEE REPORTS
There were none.

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11. ITEMS REFERRED BY COUNCIL
Vice Mayor Wang reported on Alameda County Waste Management Authority.

Councilmember Singh reported on the Human Relations Commission.

Councilmember Sakakihara announced he will attend upcoming meetings for the Housing Authority of Alameda County and the Parks and Recreation Commission.

Councilmember Patiño noted his planned attendance at upcoming meetings for AVA Community Energy and the League of California Cities Board of Directors.

Mayor Dutra-Vernaci reported on the Metropolitan Transportation Commission and Alameda County Transportation Commission.

12. GOOD OF THE ORDER
Councilmember Patiño reported his participation in the Youth Voter Movement Drive at Decoto School for Independent Study and Conley-Caraballo High School. He traveled to Washington D.C. to work with Townsend to visit the offices of Congressman Swalwell, Senator Butler, Padilla, and Manchin, the Department of Justice, the Department of Commerce, the Department of Transportation, and the Economic Development Agency. He met with the Senate’s Commerce, Science, and Transportation staff and introduced the city’s lobbyist to Michael Wallace, lobbying director for Community and Economic Development for the NLC. He also attended the Lunar New Year celebration at Kennedy Park. He also requested the Council to direct staff to look into adjusting campaign contribution limits and investigate compensation for council members in neighboring cities, focusing on pay and other benefits. His request received majority support.

Councilmember Sakakihara reported his attendance at the Point-In-Time Count, Chamber of Commerce Awards luncheon, Father-Daughter Dance held by CRS, Youth Voter Movement Drive event at Conley-Caraballo High School, and Alice Bulos Legacy Celebration.

Councilmember Singh attended Lunar New Year events, the Alice Bulos Legacy Celebration, and the Chamber of Commerce Awards luncheon.

Vice Mayor Wang reported his attendance at the Point-In-Time Count, Spirit Award, had a meeting with SEIU, and attended the Lunar New Year celebration at Kennedy Park.

Mayor Dutra-Vernaci discussed improving the visual presentation of council meetings for viewers at home by adjusting the split-screen setup to display councilmembers better while they speak. She also reported her attendance at the Scouts Mission Peak Indoor Rally, acknowledging all-girl Scout Troop # 2273, which won the Mission Peak Indoor Rally and is based in Union City.

13. CLOSED SESSION
There were none.

14. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 9:42 PM.

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I HEREBY CERTIFY that the foregoing minutes were duly and regularly adopted at a regular meeting of the City Council/Successor Agency to the Redevelopment Agency of the City of Union City.
/s/Thai Nam Pham, MMC, CPMC
City Clerk/Secretary for the Successor Agency to the Redevelopment Agency City Council/RSA Agenda 56 Tuesday, May 14, 2024
Agenda Item
ATTACHMENTS:

Description Type
Draft Minutes Attachment
City Council/RSA Agenda 57 Tuesday, May 14, 2024
April 23, 2024 | 7:00 PM Page 1 of 7
City Council / Successor Agency
Regular Meeting Minutes

MINUTES

CITY OF UNION CITY / SUCCESSOR AGENCY TO THE REDEVELOPMENT AGENCY

REGULAR MEETING
CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH, Councilmember (District 1)
JAMIE PATIÑO Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, April 23, 2024
7:00 PM
City Hall- Council Chamber
34009 Alvarado-Niles Road
Union City, CA 94587

1. CALL TO ORDER
The meeting was called to order by Mayor Dutra-Vernaci at 7:02 PM.

1.a. Pledge of Allegiance
Mayor Dutra-Vernaci led the Pledge of Allegiance.

1.b. Roll Call
Attendance Attendee Name
Present Councilmember Patiño
Councilmember Sakakihara
Councilmember Singh
Vice Mayor Wang
Mayor Dutra-Vernaci
Absent None

2. UNFINISHED BUSINESS
There were none.

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3. PROCLAMATIONS AND PRESENTATIONS

3.a. Presentation Of Certificates Of Recognition To 2024 Recycling Poster Contest Winners
Sustainability Analyst II Mai introduced the 2024 Recycling Poster Contest Winners, whom the Council then congratulated.

4. ORAL COMMUNICATIONS
Mayor Dutra-Vernaci opened Oral Communications. The following individuals spoke on items that were not on the agenda:

Jeff Qi
Craig Roberts
Wendy Huang
Laura
CC Yang
Feng Lan Lim
Duke
Llama Stella
Sunny Chen
Kathy Chen
Julie Chen
Peter Li
Kwok Choi Ng
There being no further speakers, Mayor Dutra-Vernaci closed Oral Communications.

5. CONSENT CALENDAR
Motion: Approve the Consent Calendar.

RESULT: Pass
MOVER: Councilmember Singh
SECONDER:Vice Mayor Wang
AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSENT: None

5.a. Approve The Minutes Of The April 9, 2024 City Council Regular Meeting
A motion was made to approve the minutes.

5.b. Approve the Minutes Of The April 10, 2024 City Council Special Meeting
A motion was made to approve the minutes.

5.c. Adopt A Resolution Of The City Council Of The City Of Union City To Amend The City's Records Retention Schedule In Compliance With Senate Bill 16
City Council/RSA Agenda 59 Tuesday, May 14, 2024
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A motion was made to adopt the resolution.

Enactment No.: Resolution No. 6284-24

5.d. Adopt A Resolution Of The City Council Of The City Of Union City Approving An Amendment To The Classification And
Compensation Plan To Revise The City’s Salary Schedule In Conformance With California Code Of Regulations, Title 2, Section 570.5
A motion was made to adopt the resolution.

Enactment No.: Resolution No. 6285-24

5.e. Adopt A Resolution Authorizing The City Manager To Execute The Third Amendment To Master Contract No. 901630 With Alameda County To Increase The Contract By $114,413 For Providing Delinquency Prevention Services Through December 31, 2024, And To Amend The Fiscal Year 2023-2024 Youth Violence Prevention & Intervention Fund Budget
A motion was made to adopt the resolution.

Enactment No.: Resolution No. 6286-24

5.f. Adopt A Resolution Authorizing The City Manager To Execute The Third Amendment To The Consulting Services Agreement With Rail Surveyors And Engineers, Inc. (RSE), In The Amount Of $250,000, For A Total Contract Amount Of $425,000, To Provide Engineering Services For Railroad At-Crossing Safety
Improvements For The BART Pedestrian At-Crossing Project, City Project No. 14-14
A motion was made to adopt the resolution.

Enactment No.: Resolution No. 6287-24

5.g. Adopt A Resolution To Approve The Allocation Of Community Development Block Grant (CDBG) Funds, In The Amount Of
$158,935, To The Old Alvarado/Cesar Chavez Park Improvement Project, City Project No. 21-13, To Cover The Reduced Funding Amount Received In Program Year 2022 That Had Been Anticipated For This Project, And Complete A Minor Amendment To Both The Program Year 2022 And The Program Year 2023 CDBG Annual Action Plan
A motion was made to adopt the resolution.

Enactment No.: Resolution No. 6288-24

5.h. Waive Further Reading And Adoption Of An Ordinance Approving A-24-001 To Update The Official Union City Zoning Map For Consistency With The 2040 General Plan
A motion was made to adopt the resolution.

Enactment No.: Ordinance No. 920-24

5.i. Waive Further Reading And Adopt An Ordinance To Amend Chapter 2.05 “Campaign Reporting Requirements” In The Union City Council/RSA Agenda 60 Tuesday, May 14, 2024
April 23, 2024 | 7:00 PM Page 4 of 7
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City Municipal Code For Enhanced Clarity And Transparency In Campaign Reporting
A motion was made to adopt the ordinance.

Enactment No.: Ordinance No. 921-24

6. PUBLIC HEARINGS

6.a. Hold A Public Hearing And Continue To A Date Uncertain To Adopt A Resolution 1) Approving The 2024-2025 Community
Development Block Grant (CDBG) Annual Action Plan and 2) Authorizing The City Manager To Submit The 2024-2025 CDBG Annual Action Plan To The U.S. Department Of Housing And Urban Development And To Execute All Documents Necessary To Secure And Award Funding For The City
No staff report was given.

Mayor Dutra-Vernaci opened the Public Hearing at 7:39 PM. There being no speakers, Mayor Dutra-Vernaci closed the Public Hearing at 7:39 PM.

Motion: Continue the Public Hearing to a date uncertain to adopt a resolution 1) approving the 2024-2025 Community Development Block Grant (CDBG) Annual Action Plan and 2) Authorizing the City Manager to submit the 2024-2025 CDBG Annual Action Plan to the U.S. Department of Housing and Urban Development and to execute all documents necessary to secure and award funding for the City.

RESULT: Pass
MOVER: Councilmember Patiño
SECONDER: Councilmember Sakakihara
AYES: Councilmembers Patiño, Sakakihara, Singh, Vice
Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSENT: None

7. CITY MANAGER REPORTS

7.a. Adopt a Resolution Authorizing the City Manager to Execute an Amendment to the Landfill, Compost, and Recycle Collection Services Franchise Agreements with Republic Services and TriCity Community Recycling to Include Costs in the Contractor’s Compensation and Rates in FY 2024-2025 that are Associated with New Agreements for Services From FY 2025-2026 Through FY 2034-2035 and Directing Staff to Finalize the New Agreements Providing an Additional Ten-Year Term of Services
Recycling & Solid Waste Program Manager Feldman provided staff presentation and responded to Councilmember questions.

Mayor Dutra-Vernaci opened Public Comment. There being no speakers, Mayor Dutra-Vernaci closed Public Comment.

City Council/RSA Agenda 61 Tuesday, May 14, 2024
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Motion: Adopt a resolution authorizing the City Manager to execute an amendment to the current Franchise Agreements (Agreements) for Landfill, Compost, and Recycle collection services (Services) with Republic Services and Tri-City Economic Development Corporation (Tri-CED), in a form approved by the City Attorney, that will formalize the parties’ intent to proceed with drafting new agreements to provide Services for a ten (10) year term commencing July 1, 2025 through June 30, 2035 (the New Agreements) and include related costs in the FY 2024-2025 compensation paid to Republic Services and Tri-CED
RESULT: Pass
MOVER: Mayor Dutra-Vernaci
SECONDER:Councilmember Singh
AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSENT: None

Enactment No.: Resolution No. 6289-24

7.b. Adopt A Resolution Approving The Issuance Of A Proposition 218 Notice And Scheduling A Public Hearing On The Proposed
Increase Of Landfill, Compost, And Recycle Collection Service Rates For Fiscal Year 2024-2025
Recycling & Solid Waste Program Manager Feldman provided staff presentation and responded to Councilmember questions.

Mayor Dutra-Vernaci opened Public Comment. There being no speakers, Mayor Dutra-Vernaci closed Public Comment.

Motion: Adopt a resolution approving the issuance of a Proposition 218 Notice and scheduling a Public Hearing on the proposed increase of landfill (solid waste), compost (organic waste), and recycle collection service rates for FY 2024-2025.

RESULT: Pass
MOVER: Councilmember Patiño
SECONDER:Councilmember Singh
AYES: Councilmembers Patiño, Sakakihara, Singh, Vice Mayor Wang, and Mayor Dutra-Vernaci
NOES: None
ABSENT: None
ABSTAIN: None

Enactment No.: Resolution No. 6290-24
City Council/RSA Agenda 62 Tuesday, May 14, 2024
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8. SUCCESSOR AGENCY TO REDEVELOPMENT AGENCY
There were none.

9. CITY COMMISSION / COMMITTEE REPORTS
There were none.

10. ITEMS REFERRED BY COUNCIL
Vice Mayor Wang reported that he will be attending the Alameda County Waste Management Authority meeting on Wednesday, April 24, 2024.

Councilmember Singh will attend meetings on April 24 and 25, 2024, and plans to report back at the next council meeting.

Councilmember Sakakihara reported on the Housing Authority Commission of Alameda County, Parks and Recreation Commission, Revenue Subcommittee, and Marketing, Regulatory, and Legislative Subcommittee for Ava Community Energy.

Councilmember Patiño reported on the Special City Council meeting, Revenue Subcommittee, League of California Cities City Leaders Summit, and League of California Cities Board of Directors.

Mayor Dutra-Vernaci reported on The United States Conference of Mayors Energy Committee, Metropolitan Transportation Commission (MTC), and MTC Megaregion Work Group.

11. GOOD OF THE ORDER
Councilmember Patiño reported his attendance at the National League of Cities Hispanic Elected Local Officials meeting and upcoming participation at the National Association of Latino Elected Officials Board of Directors meeting.

Councilmember Sakakihara attended the Parks and Recreation 3rd Annual Corn Hole Tournament and the Compost Hub Ribbon-Cutting Ceremony.

Councilmember Singh raised the issue of discussing the Project Labor Agreement. Mayor Dutra-Vernaci proposed deferring the discussion until after she met with the Alameda County Building Trades Council at a prescheduled meeting on May 7th, aiming for a continued dialogue on May 14th. The Council unanimously agreed to her proposal.

Vice Mayor Wang attended the Compost Hub Ribbon-Cutting Ceremony and participated in the Fremont Area Leadership Prayer Breakfast.

Mayor Dutra-Vernaci announced her attendance at a two-day MTC workshop beginning April 24th; a meeting in Sacramento with Alameda CTC on Tuesday, April 30th; and a potential trip to Washington D.C. with MTC on May 14th, which will prevent her from attending the council meeting on May 14th. She also noted her absence from the City Council meeting on June 11th.

12. CLOSED SESSION
There were none.

City Council/RSA Agenda 63 Tuesday, May 14, 2024
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13. ADJOURNMENT
Mayor Dutra-Vernaci adjourned the meeting at 8:25 PM.

MAYOR TO EXECUTE A LETTER OF SUPPORT TO ALAMEDA COUNTY

SUPERVISOR MARQUEZ REGARDING A PROPOSED BMX BIKE PARK

IN UNION CITY
Staff recommends that the City Council adopt the attached resolution approving and authorizing the Mayor to execute a letter of support to further explore a proposed BMX Bike Park in Union City.

STRATEGIC PLAN ALIGNMENT
This agenda item is not identified in the City Council Strategic Plan nor is it directly correlated to a specific priority or goal.

BACKGROUND
On April 9, 2024, Bob Singer representing Union City Bike Park Advocates Inc. (UCBPA) provided a presentation to the City Council for a proposed BMX Bike Park (the Proposal).The PowerPoint presentation is attached to this report for reference.

The goals of UCBPA is to:

1. Build and maintain a multi-use (through primarily BMX) bike park in Union City at a site previously leased to a private stable operator, Alameda Creek Stables;

2. Provide an open space for multi-generational outdoor activity;

3. Provide helmet use;

4. Provide scholarship opportunities; and

5. Bring the community together around something positive.

The Proposal is for the City to consider building a BMX Bike Park at the Alameda Creek Stables Staging Area. There are a few parcels of land, all of which are owned by two external agencies (APN #543-361-4-7 City Council/RSA Agenda 65 Tuesday, May 14, 2024
and #543-361-5-8 are owned by Alameda County Flood Control District; APN #543-361-4-9 and #543-361-5- 9 are owned by East Bay Regional Park District).

Mr. Singer indicated at the April 9, 2024 City Council meeting that he has been in discussions with various stakeholders and potential corporate sponsors. In meeting with East Bay Regional Park District (the District), Mr. Singer expressed that there were generally no major concerns and that the District may be open to a Memorandum of Understanding or entering into a Lease Agreement for the use of the land. As for Alameda County, Mr. Singer mentioned that there may be a possibility that Alameda County Supervisor Elisa Márquez will seek County funds to support a feasibility study to further explore the Proposal. Mr. Singer requested that the City Council consider a letter of support to Alameda County Supervisor Elisa Márquez to further explore the Proposal, in addition to the City of Union City being the lead agency for the Proposal.

DISCUSSION
Recognizing there were other considerations and unknowns such as securing funding, long-term maintenance costs, and staffing impacts, absent a comprehensive Parks & Recreation Master Plan as well as competing priorities with existing park repairs & infrastructure needs, the City Council indicated it was too premature in the process to identify a lead agency. Rather, the City Council provided direction to staff to prepare a letter of support to Alameda County Supervisor Elisa Márquez to further explore the Proposal, understanding that this would just be an initial step in this project.

The proposed resolution would authorize the Mayor to execute the letter of support, a draft of which is attached to the proposed resolution. The draft letter of support indicates that the City supports further exploring the Proposal and further supports Alameda County identifying any funds or resources that Alameda County can make available which would allow the City to evaluate if, and how, it can assist any efforts to further explore the Proposal. The proposed letter is directed to Supervisor Elisa Márquez for consideration.

The City Council can determine how it wishes to move forward with further exploring the proposal at a future date after Alameda County has identified what resources, if any, it can provide. However, the letter of support does not legally bind the City to take any further action.

FISCAL IMPACT
There is no fiscal impact of City Council taking the recommended action. Staff estimates that a feasibility study would cost approximately $100,000. Dependent on if any potential funding is identified and the actual costs itself, there may be a budget impact associated with conducting the feasibility study should the City Council wish to further explore the Proposal.

It is important to note that there are indirect costs of staff providing oversight of the feasibility study.

Alternatively, an estimated additional $25,000 would be necessary to have contract staff manage this project.

RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution approving and authorizing the Mayor to execute a letter of support to further explore a proposed BMX Bike Park in Union City.

Prepared by:

City Council/RSA Agenda 66 Tuesday, May 14, 2024
Jennifer Phan, Deputy City Manager
Submitted by:

Jennifer Phan, Deputy City Manager
ATTACHMENTS:

Description Type
Draft Resolution Resolution
Exhibit A - Non-Binding Letter of Support for BMXBike Park Exhibit Attachment 1 -April 9, 2024 City Council Meeting PowerPoint Presentation
Attachment
City Council/RSA Agenda 67 Tuesday, May 14, 2024
RESOLUTION NO. XXXX-24

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY

APPROVING AND AUTHORIZING THE MAYOR TO EXECUTE A

LETTER OF SUPPORT TO ALAMEDA COUNTY SUPERVISOR

MARQUEZ REGARDING A PROPOSED BMX BIKE PARK IN UNION
CITY
WHEREAS, Union City Bike Park Advocates Inc. (UCBPA), an independent and separate entity from the City of Union City (the City), is proposing a BMX Bike Park in the City; and WHEREAS, on April 9, 2024, the City Council received a presentation from UCBPA regarding a proposal for a BMX Bike Park to be built on property owned by Alameda County Flood Control (APN #543-361-4-7 and 543-361-5-8) and East Bay Regional Park District (APN #543-361-4-9 and #543-361-5-9) (the Proposal); and
WHEREAS, UCBPA also requested that the City Council consider a non-binding letter of support for the Proposal; and
WHEREAS, the City Council is conceptually supportive of further exploring the Proposal and acknowledges that a feasibility study would be a necessary first step to further understand the viability of the Proposal; and
WHEREAS, the City has limited resources for a feasibility study and, consistent with the request from UCBPA, wishes to submit a letter of support to Supervisor Elisa Márquez.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby approves and authorizes the Mayor to submit a letter of support, attached hereto as Exhibit A, to further explore the Proposal.

City Council/RSA Agenda 68 Tuesday, May 14, 2024
Resolution No. XXXX-24

Page 2 ends

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 14th day of May 2024, by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:
______________________________

CAROL DUTRA-VERNACI
Mayor
ATTESTED: APPROVED AS TO FORM:
_________________________ ______________________________ THAI NAM PHAM KRISTOPHER J. KOKOTAYLO
City Clerk City Attorney
City Council/RSA Agenda 69 Tuesday, May 14, 2024
DRAFT
May 14, 2024
Supervisor Elisa Márquez
District 2 Office
24301 Southland Drive, Suite 101
Hayward, CA 94545
RE: PROPOSED BMX BIKE PARK – LETTER OF SUPPORT FROM THE CITY OF

UNION CITY
Dear Supervisor Márquez,
On behalf of the City Council of the City of Union City, I am writing to express the City’s support to further evaluate the BMX Bike Park proposal (the Proposal) brought forth by the Union City Bike Park Advocates Inc. (UCBPA). The Proposal is for the City to consider building a BMX Bike Park on property owned by Alameda County Flood Control District (APN #543-361-4-7 and 543-361-5-8) and East Bay Regional Park District (APN #543-361-4-9 and #543-361-5-9).

The City recognizes the potential of an added community amenity such as a BMX Bike Park.

A BMX Bike Park can be built to accommodate riders of all skill-levels, especially to provide a safe and fun environment for youth to learn and practice riding bikes. However, a feasibility study is necessary as an initial step to better understand the benefits and challenges of such a project. A feasibility study would evaluate the Proposal, in addition to other critical factors including, but not limited to:
 Design and Construction
o Infrastructure (water lines, electrical, sanitary facilities/restrooms, lighting, security, etc.)
o Accessibility (ADA, parking, proximity and connection to other bike trails/paths, etc.)
 Maintenance (ongoing staffing, funding, etc.)
 CEQA Review Needed
 Legal Considerations (land use, property ownership, etc.) The City is supportive of further exploring the Proposal, but currently has limited resources to do so. Thus, the City supports Alameda County identifying any funds or resources that Alameda County can make available which would allow the City to evaluate if, and how, it can assist any efforts to further explore the Proposal.

City Manager Joan Malloy is the City’s primary contact should you have any questions or require additional information regarding this letter of support.

Sincerely,
Carol Dutra-Vernaci
Mayor
City Council/RSA Agenda 70 Tuesday, May 14, 2024
DRAFT
cc: City Council, City of Union City
Alameda County Flood Control District
East Bay Regional Park District
Union City Bike Park Advocates Inc. (UCBPA)
City Council/RSA Agenda 71 Tuesday, May 14, 2024
Nurturing the spirit of the person and the community
Union City
City Council
4/9/24
https://unioncitybikeparkadvocates.org
City Council/RSA Agenda 72 Tuesday, May 14, 2024
Eli Singer
Doing a toboggan at the
Union City bike & skate park
City Council/RSA Agenda 73 Tuesday, May 14, 2024
 Union City Bike Park Advocates Inc. (UCBPA) is incorporated in California and received federal 501(C)(3) non-profit status in 2023  UCBPA Goals:
 Build and maintain a multi-use (though primarily BMX) bike park in Union City at the site previously used for the Alameda County Stables  Provide an open space for multi-generational outdoor
activity
 Promote helmet use Provide scholarship opportunities Bring the community together around something positive City Council/RSA Agenda 74 Tuesday, May 14, 2024
Dirt Jumpline Asphalt
4 Alternatives
City Council/RSA Agenda 75 Tuesday, May 14, 2024
Proposed
location
City Council/RSA Agenda 76 Tuesday, May 14, 2024

COUNTY PARCEL VIEW
Alameda County and East Bay Regional Park District (EBRPD) parcels Alameda county
EBRPD
EBRPD
Alameda county
6 City Council/RSA Agenda 77 Tuesday, May 14, 2024
5 7
City Council/RSA Agenda 78 Tuesday, May 14, 2024
X
X
8 Coordinates with Proposed Union City Bike Network
City Council/RSA Agenda 79 Tuesday, May 14, 2024
Milestones
• UCBPA gained 501(c)(3) status in October 2023• Site visits by city, county, EBRPD, and regional bike park advocates
• Two site assessments, conducted by the Santa
Cruz Mountain Trails Stewardship and American Ramp Company, regional leaders in the development of bike parks and trails • Discussions with potential corporate sponsors• Meeting 2/8/24 with County, City, and Park District leaders – very positive shared perspectives, seeds of partnership planted • Presentation 2/14/24 to UC Parks & Recreation
Commission
• Unanimous statement of general support
entered into meeting minutes
City Council/RSA Agenda 80 Tuesday, May 14, 2024
Alameda County District 2 Supervisor Elisa Marquez stance • Committed to leveraging her platform and resources to seeing this important community project move forwar
d
• This includes identifying county funds to support a park feasibility study
• Invites city leaders to contact her for additional information East Bay Regional Park District stance• In 2/8 meeting noted lack of major concerns and opportunities to continue to explore a partnership (Anna Alvarez, EBRPD Deputy GM)
• Open to MOU or lease agreement
City Council/RSA Agenda 81 Tuesday, May 14, 2024
Next steps
• Conduct the feasibility study• Solicit community input• Secure external fundingExpecting the above to move forward, my ask of the Council:• A non-binding statement of support• Consideration of the City of Union City being the lead agency
City Council/RSA Agenda 82 Tuesday, May 14, 2024
Thanks for your time
and attention!Questions?• Bob Singer• (510) 688 – 0918• [email protected]• https://unioncitybikeparkadvocates.org/ City Council/RSA Agenda 83 Tuesday, May 14, 2024
Agenda Item
DATE: 5/14/2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JOAN MALLOY, CITY MANAGER
SUBJECT: POLICY GOVERNING EXPENSES FOR THE CITY COUNCIL – ANNUAL

BUDGET REPORTING & REDISTRIBUTION OF FUNDS RELATED TO
TRAVEL
Staff recommends that the City Council adopt the attached resolution approving the redistribution of unspent and relinquished funds for the City Council’s Travel Budget in Fiscal Year 2023-2024, in addition to returning unused funds back to the General Fund.

STRATEGIC PLAN ALIGNMENT
This agenda item is not identified in the City Council Strategic Plan nor is it directly correlated to a specific priority or goal.

BACKGROUND
On November 28, 2023, via Resolution No. 6234-23, the City Council amended its Policy Governing Expenses for the City Council (“Policy”). The Policy provides that the Travel Budget be established in a set amount per Councilmember during the biennial budget process. For Fiscal Year 2023-2024, the total budget allocation is $30,000 distributed as follows: $10,000 for the Mayor and $5,000 for each City Councilmember.

During the latest Policy update, aside from adding a general statement regarding purpose and clarifying that expenses must be submitted within 30 days of incurring the expense to be eligible for reimbursement or the expense will be borne by the official, the Policy also set forth a process for annual reporting and redistribution of unspent funds.

Councilmembers that do not intend to expend their budgeted funds during the remainder of the fiscal year may voluntarily elect to relinquish those funds. Annually at the first meeting in May, any relinquished funds will be evenly distributed to Councilmembers that have elected to not relinquish their funds for the remainder of the fiscal year up to a maximum of an additional $2,000 per Councilmember. The decision by a Councilmember to City Council/RSA Agenda 84 Tuesday, May 14, 2024
relinquish funds is entirely voluntary, but is final and irrevocable. Any unused funds during a fiscal year would go back to the General Fund.

DISCUSSION
Provided as Attachment 2 to this report is a summary of each Councilmember’s respective Travel Budget and funds expended to-date. Two Councilmembers have voluntarily elected to relinquish their funds, totaling $7,000. Per the Policy, these relinquished funds are to be evenly redistributed to the three Councilmembers who have not relinquished any funds for a maximum of an additional $2,000 per Councilmember. The remaining budgets for each Councilmember’s respective Travel Budget for FY 2023-2024 is as follows:

COUNCILMEMBER REVISED REMAINING BUDGET
Mayor Carol Dutra-Vernaci $6,539.10
Vice Mayor Jeff Wang $2,000.00
Councilmember Jaime Patino $2,000.00
Councilmember Scott Sakakihara $0.00
Councilmember Gary Singh $1,519.22

FISCAL IMPACT
The fiscal impact of City Council taking the recommended action is a redistribution of funds within the City Council’s overall Travel Budget. Given the maximum amount that could be redistributed to an individual Councilmember, the remaining $1,000 of relinquished funds will be returned to the General Fund.

RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution approving the redistribution of unspent and relinquished funds for the City Council’s Travel Budget in Fiscal Year 2023-2024, in addition to returning unused funds back to the General Fund.

Prepared by:

Jennifer Phan, Deputy City Manager
Submitted by:

Jennifer Phan, Deputy City Manager
ATTACHMENTS:

Description Type
Attachment 1 - Draft Resolution Resolution
Attachment 2 - Summary Report of City Council Travel Budget - FY 2023-2024 (as of May 2024)
Attachment
Attachment 3 - Policy Governing Expenses of the City Council Attachment City Council/RSA Agenda 85 Tuesday, May 14, 2024

Page 1 of 2 ends

RESOLUTION NO. XXXX-24

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY

APPROVING THE REDISTRIBUTION OF UNSPENT AND
RELINQUISHED FUNDS FOR THE CITY COUNCIL’S TRAVEL
BUDGET IN FY 2023-2024, IN ADDITION TO RETURNING UNUSED

FUNDS TO THE GENERAL FUND
WHEREAS, the City of Union City is committed to fiscal prudence and being responsible stewards over the use of public resources; and
WHEREAS, Councilmembers, in their official capacity and as representatives of the City, may participate in regional, state, and national organizations whose activities affect the City, as well as attend conferences and events related to the City that may serve or benefit its residents; and
WHEREAS, on November 28, 2023, the City Council adopted Resolution No. 6234-23 approving amendments to the Policy Governing Expenses for the City Council (“Policy”), which provides standards on the use and expenditure of City resources in accordance with the requirements of Government Code Sections 53232.2 and 53233.3; and WHEREAS, the Policy set forth a process for annual reporting and redistribution of unspent funds related to travel; and
WHEREAS, Councilmembers that do not intend to expend their budgeted funds during the remainder of the fiscal year may voluntarily elect to relinquish those funds; and WHEREAS, annually at the first meeting in May, any relinquished funds will be evenly distributed to Councilmembers that have elected not to relinquish their funds for the remainder of the fiscal year up to a maximum of an additional $2,000 per Councilmember; and WHEREAS, the decision by a Councilmember to relinquish funds is entirely voluntary but is final and irrevocable, and any unused funds during a fiscal year would go back to the General Fund; and
WHEREAS, for FY 2023-2024, Councilmember Scott Sakakihara and Councilmember Gary Singh have voluntarily elected to relinquish their funds, totaling $7,000; and WHEREAS, in accordance with the Policy, these relinquished funds are to be evenly redistributed to Mayor Carol Dutra-Vernaci, Vice Mayor Jeff Wang., and Councilmember Jaime Patiño, who have not relinquished any funds for a maximum of an additional $2,000 per Councilmember.

NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby approves the redistribution of unspent and relinquished funds for the City Council’s Travel Budget in FY 2023-2024, in addition to returning the remaining $1,000 of relinquished funds to the General Fund.

City Council/RSA Agenda 86 Tuesday, May 14, 2024
Resolution No. XXXX-24
Redistribute and Return Unspent City Council Travel Funds for FY 2023-2024

Page 2 of 2 ends

PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a regular meeting held on the 14th day of May 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:

CAROL DUTRA-VERNACI
Mayor
ATTESTED: APPROVED AS TO FORM:

THAI NAM N. PHAM
City Clerk
KRISTOPHER J. KOKOTAYLO
City Attorney
City Council/RSA Agenda 87 Tuesday, May 14, 2024
Mayor DutraVernaci
Vice Mayor
Wang
Councilmember
Patino
Councilmember
Sakakihara
Councilmember
Singh
ORIGINAL BUDGET (FY 2023-2024) $ 10,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 5,000.00 $ 30,000.00 TOTAL REIMBURSEMENTS (AS OF MAY 2024) $ 5,460.90 $ 5,000.00 $ 5,000.00 $ - $ 1,480.78 $ 16,941.68 UNSPENT FUNDS $ 4,539.10 $ - $ - $ 5,000.00 $ 3,519.22 $ 13,058.32 RELINQUISHED FUNDS $ - $ - $ - $ 5,000.00 $ 2,000.00 $ 7,000.00 REVISED REMAINING BUDGET $ 6,539.10 $ 2,000.00 $ 2,000.00 $ - $ 1,519.22 City of Union City
Summay Report of City Council Travel Budget - FY 2023-2024 (as of May 2024)

COUNCILMEMBER
City Council/RSA Agenda 88 Tuesday, May 14, 2024
City Council/RSA Agenda 89 Tuesday, May 14, 2024
City Council/RSA Agenda 90 Tuesday, May 14, 2024

CITY COUNCIL POLICY
Subject: Policy Governing Expenses of the City Council
Adopted: November 28, 2023
I. PURPOSE
a. City Councilmembers must incur miscellaneous expenses in fulfilling the responsibilities of an elected official. This policy establishes the guidelines and standards regarding miscellaneous expenditures incurred by members of the City Council for all travel, education, training, communications, and all out-of-pocket expenses. b. Out-of-pocket expenses incurred by a Councilmember in the performance of their official duties as a representative of the City are eligible for reimbursement as provided in this policy.

The guidelines established in this policy are to ensure that travel expenses serve a public purpose and benefit to the City.

II. AUTHORIZED EXPENSES.
a. City funds, equipment, supplies including letterhead, titles, and staff time must only be used for authorized City business. Expenses incurred in connection with the following types of activities generally constitute authorized expenses, as long as the other requirements of this policy are met:

1. Communicating with representatives of regional, state and national government on City adopted policy positions;

2. Attending educational seminars designed to improve officials' skill and information levels;

3. Participating in regional, state and national organizations whose activities affect the City's interests; and

4. Attending City events.

All other expenditures require prior approval by the City Council. In addition, expenses for international travel requires prior City Council approval. b. State law prohibits personal use of public resources. Examples of personal expenses that the City will not reimburse include, but are not limited to:

1. The personal portion of any trip;

2. Political or charitable contributions or events;

3. Family expenses, including partner's expenses when accompanying official on agencyrelated business, as well as children- or pet-related expenses;

4. Entertainment expenses, including theater, movies (either in-room or at the theater), sporting events (including gym, massage and/or golf related expenses), or other cultural events;
City Council/RSA Agenda 91 Tuesday, May 14, 2024

5. Non-mileage personal automobile expenses, including repairs, traffic citations, insurance or gasoline; and

6. Personal losses incurred while on City business.

Expenses for which City Councilmembers receive reimbursement from another agency are not reimbursable under this Policy. Any questions regarding the propriety of a particular type of expense should be resolved by the City Manager before the expense is incurred.

III. BUDGET.
a. Councilmembers shall not incur more expenses per year than budgeted. These amounts will be established in a set amount per Councilmember during the biennial budget process. Annually, at the first regular City Council meeting in May, any Councilmember that does not intend to expend their budgeted travel funds during the remainder of the fiscal year may voluntarily elect to relinquish those funds. The decision to relinquish funds is final and irrevocable.

Relinquished funds will be evenly distributed to Councilmembers that have elected to not relinquish their funds for the remainder of the fiscal year. In no event will the redistributed amount be greater than an additional amount of $2,000 per Councilmember. City Councilmembers are not eligible to receive additional budget except through the process outlined in this subsection.
b. Councilmembers who incur expenses greater than the maximum permitted by this policy shall be responsible for the excess expenses.

IV. COST CONTROL.

To conserve City resources and keep expenses within community standards for public officials, expenditures should adhere to the following guidelines. In the event that expenses are incurred which exceed these guidelines, the cost borne or reimbursed by the City will be limited to the costs that fall within the guidelines.
a. Transportation. The most economical mode and class of transportation reasonably consistent with scheduling needs and cargo space requirements must be used, using the most direct and time-efficient route. Government and group rates must be used when available.

1. Airfare. Airfares that are equal or less than those available through the Enhanced Local Government Airfare Program offered through the League of California Cities (www.cacities.org/travel) and the State of California are presumed to be the most economical and reasonable for purposes of reimbursement under this policy. Receipts are required for payment or reimbursement of airfare.

2. Automobile. Automobile mileage is reimbursed at the Internal Revenue Service rate in effect at the time of travel. The reimbursement rate is designed to compensate the driver for gasoline, insurance, maintenance, and other expenses associated with operating the vehicle. This amount does not include bridge and road tolls, which are also reimbursable.

City Council/RSA Agenda 92 Tuesday, May 14, 2024

3. Car Rental. Car rental rates that are equal or less than those available through the State of California's website (http://www.catravelsmart.com/default.htm) shall be considered the most economical and reasonable for purposes of reimbursement under this policy. Receipts are required for payment or reimbursement of car rental expenses.

4. Taxis/Shuttles. Taxis, shuttles, or rideshare trips (such as Lyft/Uber) fares may be reimbursed, including a 15 percent gratuity per fare, when the cost of such fares is equal or less than the cost of car rentals, gasoline and parking combined, or when such transportation is necessary for time-efficiency.
b. Lodging. Lodging expenses will be reimbursed or paid for when travel on official City business reasonably requires an overnight stay. Receipts are required for payment or reimbursement of lodging expenses.

1. Conferences/Meetings. If such lodging is in connection with a conference, lodging expenses must not exceed the group rate published by the conference sponsor for the meeting in question if such rates are available at the time of booking. If the group rate is not available, see next section.

2. Other Lodging. Travelers must request government rates, when available. A listing of hotels offering government rates in different areas is available at http://www.catravelsmart.com/lodguideframes.htm. Lodging rates that are equal or less than government rates are presumed to be reasonable and hence reimbursable for purposes of this policy.

If lodging rates exceed the government rate for the area, actual lodging costs may be reimbursed conditioned upon performance of a good faith effort evidenced by documentation (e.g., internet search or phone calls) that demonstrate an attempt to find median-priced lodging.
c. Meals. Meal expenses and associated gratuities will be reimbursed up to the regular federal M&IE per diem rate established for Oakland, California, in effect at the time the meal expenses are incurred. The regular federal M&IE per diem rate for Oakland at the time of the adoption of this policy allocated by meal is as follows:

1. Breakfast: $16

2. Lunch: $17

3. Dinner: $28

4. Incidental Expenses: $5

5. Total: 66
The City will not pay for alcohol/personal bar expenses or for meal expenses for third parties. d. Airport Parking. Long-term parking must be used for travel exceeding 24 hours. Receipts are required for payment or reimbursement of parking expenses.

City Council/RSA Agenda 93 Tuesday, May 14, 2024
V. CASH ADVANCES.
a. From time to time, it may be necessary for an official to request a cash advance to cover anticipated expenses while traveling or doing business on the City's behalf. Such request for an advance should be submitted to the City Manager ten (10) days prior to the need for the advance with the following information:

1. The purpose of the expenditure(s);

2. The benefits of such expenditure to the residents of the City;

3. The anticipated amount of the expenditure(s) (for example, hotel rates, meal costs, and transportation expenses); and

5. The dates of the expenditure(s).
b. Any unused advance must be returned to the City within seven (7) days of the official's return, along with a City expense report and receipts documenting how the advance was used in compliance with this expense policy.
c. In the event the City Manager is uncertain as to whether a request complies with this policy, such individual must seek resolution from the City Council.

VI. EXPENSE REPORT CONTENT AND SUBMISSION DEADLINE.

All cash advance expenditures expense reimbursement requests must be submitted on an expense report form provided by the City. Councilmembers must submit their expense reports within 30 days of an expense being incurred, accompanied by receipts documenting each expense. Inability to provide such documentation in a timely fashion will result in the expense being borne by the official. Expenses for which no receipt is provided shall not be eligible for reimbursement. At the request of the City Manager, a Councilmember shall submit additional information explaining how the incurred expense complied with this policy.

VII. ELECTRONIC EQUIPMENT
a. Computers. Councilmembers are required to have certain types of office equipment to discharge their functions and communicate with staff. Accordingly, Councilmembers will be provided with a laptop, tablet, or similar device to assist with carrying out their duties.

Councilmembers will also be provided with reasonable IT support to ensure the security and functionality of the device.
b. Cell Phone. As a representative of the City, the Mayor communicates frequently with constituents, community groups and other regional leaders. To facilitate this communication on behalf of the City, the Mayor shall be provided a cellular telephone. c. Requirements. The City’s IT Manager will be responsible for selecting the equipment to be provided to Councilmembers pursuant to this section. Any electronic equipment provided to a Councilmember shall be used exclusively for City business reasonable necessary to discharge the duties of office and shall be immediately returned to the City upon the Councilmembers leaving office
City Council/RSA Agenda 94 Tuesday, May 14, 2024
VIII. AUDITS OF EXPENSE REPORTS.

All expenses are subject to verification that they comply with this policy.

IX. REPORTS TO CITY COUNCIL.

At the following City Council meeting, each official shall briefly report orally or in writing on meetings attended at Council expense. If multiple officials attended, a joint report may be made.

X. COMPLIANCE WITH LAWS.

City Councilmembers should keep in mind that some expenditures may be subject to reporting under the Political Reform Act and other laws. All agency expenditures are public records subject to disclosure under the Public Records Act.

XI. VIOLATION OF THIS POLICY.

Use of public resources or falsifying expense reports in violation of this policy may result in any or all of the following: (a) loss of reimbursement privileges; (b) a demand for restitution to the City; (c) the City's reporting the expenses as income to the elected official to state and federal tax authorities; (d) civil penalties of up to $1,000 per day and three times the value of the resources used; and (e) prosecution for misuse of public resources.

City Council/RSA Agenda 95 Tuesday, May 14, 2024
Agenda Item
DATE: 5/14/2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: JACKIE ACOSTA, FINANCE DIRECTOR
SUBJECT: ADOPT A RESOLUTION RECEIVING AND ACCEPTING THE AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2022 (FY2021-2022)
Staff recommends that the City Council adopt the attached resolution to receive and accept the Audited Financial Statements for the FiscalYear Ended June 30, 2022 (FY 2021-2022).

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 2021- 2022 financialactivity and have assisted the Finance staff in preparing the financial statements.

DISCUSSION
On May 6, 2024, the Audit Subcommittee of the City Council 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, 2022 (FY 2021-2022). 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 Subcommittee meeting is also attached. The auditor’s opinion on the financial statements is an “unmodified opinion” which means that the auditors have found that the financial statements are presented fairly in all material respects.

The Audited Financial Statements for the Fiscal Year Ended June 30, 2022, were completed late as a result of the lingering impacts of the September 2019 cyberattack and staff turnover. Finance staff are currently working City Council/RSA Agenda 96 Tuesday, May 14, 2024
on the FY 2022-2023 closing and preparing for the annual audit and it is our goal to finish the 2022-2023 financial statements by July 2024 so that we are in a position to close the 2023-2024 Fiscal Year timely and complete the audit and financial statements for that year by the end of Calendar Year 2024 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, 2022 (FY 2021-2022).

RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution to receive and accept the Audited Financial Statements for the FiscalYear Ended June 30, 2022 (FY 2021-2022).

Prepared by:

Jackie Acosta, Finance Director
Submitted by:

Jackie Acosta, Finance Director
ATTACHMENTS:

Description Type
Draft Resolution Resolution
Audited Financial Statements - FY2021-2022 Attachment
Presentation to theAudit Subcommittee Attachment
City Council/RSA Agenda 97 Tuesday, May 14, 2024
RESOLUTION NO. XXXX-24

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, 2022 (FY 2021-2022)
WHEREAS, the Audited Financial Statements for the fiscal year ended June 30, 2022, 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, 2022 were reviewed and discussed by the City’s Audit Subcommittee on May 6, 2024.

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, 2022, 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 14th day of May 2024 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

APPROVED:

CAROL DUTRA-VERNACI
Mayor
ATTESTED: APPROVED AS TO FORM:

THAI NAM N. PHAM
City Clerk
KRISTOPHER J. KOKOTAYLO
City Attorney
Attachments:

1. Audited Financial Statements for the FY Ending June 30, 2022 City Council/RSA Agenda 98 Tuesday, May 14, 2024

CITY OF UNION CITY, CALIFORNIA

BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2022
Prepared by the
Finance Department of the City of Union City
City Council/RSA Agenda 99 Tuesday, May 14, 2024
City Council/RSA Agenda 100 Tuesday, May 14, 2024
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 City Council/RSA Agenda 101 Tuesday, May 14, 2024
City of Union City
Table of Contents
Page
Financial Section, Continued
Required Supplementary Information:

Budgetary Basis of Accounting:

Budgetary Control and Budgetary Accounting............................................................................................83 Budgetary Comparison Schedule, General Fund .........................................................................................84 Budgetary Comparison Schedule,
Low- and Moderate-Income Housing Special Revenue Fund.................................................................85 Schedule of Changes in the Net Pension Liability and Related Ratios......................................................86 Schedule of City’s Proportionate Share of the Net Pension Liability ........................................................88 Schedule of Pension Contributions.................................................................................................................90 Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period...............................................................................................................................92 Schedule of OPEB Contributions ....................................................................................................................93 Supplementary Information:

Non-Major Governmental Funds:

Combining Balance Sheet...............................................................................................................................100 Combined Statement of Revenues, Expenditures
and Changes in Fund Balances ..................................................................................................................108 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:

Measure B/ACTIA Special Revenue Fund...............................................................................................116 Special Parks Special Revenue Fund.........................................................................................................117 State Gas Tax Special Revenue Fund.........................................................................................................118 Street Lights and Landscaping Special Revenue Fund...........................................................................119 Housing and Community Development Special Revenue Fund..........................................................120 HOME Special Revenue Fund....................................................................................................................121 DIPSA Development Special Revenue Fund ...........................................................................................122 CFD Maintenance Districts Special Revenue Fund ................................................................................123 EMS Enhancement Special Revenue Fund...............................................................................................124 Traffic Signalization Special Revenue Fund.............................................................................................125 Supplemental Law Enforcement Special Revenue Fund........................................................................126 Clean Water Program Special Revenue Fund..........................................................................................127 Recycling and Waste Management Special Revenue Fund ...................................................................128 Used Oil Block Grant Special Revenue Fund...........................................................................................129 Housing In-Lieu Special Revenue Fund ...................................................................................................130 Public Safety Parcel Tax Special Fund.......................................................................................................131 Union Landing PBID Special Revenue Fund...........................................................................................132 Alameda County Waste Import Mitigation Special Fund......................................................................133 Solid Waste Management Special Revenue Fund ...................................................................................134 Asset Seizure Fund ......................................................................................................................................135 Measure F Special Revenue Fund..............................................................................................................136 City Council/RSA Agenda 102 Tuesday, May 14, 2024
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 ............................................................................................137 Youth Violence Prevention & Intervention Fund....................................................................................138 Measure D Waste Reduction/Recycling Special Revenue Fund ..........................................................139 Affordable Housing Special Revenue Fund.............................................................................................140 Public Art Special Revenue Fund ..............................................................................................................141 Measure BB Fund.........................................................................................................................................142 Cable TV PEG Special Revenue Fund.......................................................................................................143 Rent Mediation/Eviction Protection Special Revenue Fund.................................................................144 Traffic Congestion Fund .............................................................................................................................145 SB 1 Maintenance & Rehab Fund ..............................................................................................................146 Affordable Housing Impact Fee Fund .....................................................................................................147 Pension Stabilization Fund .........................................................................................................................148 SB 1383 Recycle Fund ..................................................................................................................................149 Beverage Container Recycling Fund .........................................................................................................150 Office of Traffic Safety Fund.......................................................................................................................151 Homeless Provider Incubator Fund ..........................................................................................................152 Pension Obligation Bonds Debt Service Fund .........................................................................................153 Community Facilities District Debt Services Fund .................................................................................154 Internal Service Funds:

Combining Statement of Net Position..........................................................................................................156 Combining Statement of Revenues, Expenses and Changes in Net Position.........................................157 Combining Statement of Cash Flows ...........................................................................................................158 General Fund:

Combining Balance Sheet...............................................................................................................................160 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..............................162 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual General Fund....................................................................................................................................................164 Post-Employment Medical Benefits Special Revenue Fund......................................................................165 Fire Equipment Acquisition Special Revenue Fund...................................................................................166 Leisure Revolving Special Revenue Fund ...................................................................................................167 Allied Waste Vehicle Special Fund...............................................................................................................168 Code Enforcement Special Revenue Fund...................................................................................................169 Corporation Yard and Fuel Facility Maintenance Special Revenue Fund..............................................170 City Council/RSA Agenda 103 Tuesday, May 14, 2024
City of Union City
Table of Contents
Page
Statistical Section (Unaudited)
Net Position by Component.................................................................................................................................174 Changes in Net Position........................................................................................................................................176 Fund Balances of Governmental Funds..............................................................................................................180 Changes in Fund Balances of Governmental Funds .........................................................................................182 Assessed Value and Estimated Actual Value of Taxable Property.................................................................186 Direct and Overlapping Property Tax Rates......................................................................................................187 Principal Property Tax Payers..............................................................................................................................188 Principal Tax Levies and Collections ..................................................................................................................189 Special Assessment Collections ...........................................................................................................................190 Property Values and Construction......................................................................................................................191 Ratios of Outstanding Debt by Type ..................................................................................................................194 Ratios of General Bonded Debt Outstanding ....................................................................................................195 Schedule of Direct and Overlapping Debt .........................................................................................................196 Legal Debt Margin Information...........................................................................................................................197 Pledged-Revenue Coverage .................................................................................................................................199 Bank Deposit Summary ........................................................................................................................................202 General Fund Expenditures by Function ...........................................................................................................203 General Fund Revenues by Function..................................................................................................................204 Taxable Sales Transactions ...................................................................................................................................205 Taxable Sales Transactions by Type of Business ...............................................................................................206 Adopted and Final Budget for 2020-21 and 2021-22 Adopted Budget for Unrestricted General Fund................................................................................................................................207 Summary of Revenues, Expenditures, and Changes in Fund Balance – General Fund ..............................208 Pooled Investment Portfolio.................................................................................................................................209 Demographic and Economic Statistics................................................................................................................210 Principal Employers ..............................................................................................................................................211 Full-time and Part-time City Employees (Full-Time Equivalents FTE's) by Department...........................212 Operating Indicators by Function........................................................................................................................214 Capital Asset Statistics ..........................................................................................................................................215 Miscellaneous Statistics.........................................................................................................................................216 City Council/RSA Agenda 104 Tuesday, May 14, 2024
INDEPENDENT AUDITORS’ REPORT
To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California
Report on the Audit of the Financial Statements
Opinions
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, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements as listed in the table of contents.

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, 2022, 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.

Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.

Responsibility of Management’s 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.

In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter. 1 City Council/RSA Agenda 105 Tuesday, May 14, 2024
To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California

Page 2 ends

Auditor’s Responsibility for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements In performing an audit in accordance with GAAS, we:
 Exercise professional judgment and maintain professional skepticism throughout the audit.  Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements
 Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
 Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
 Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.

We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.

Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the budgetary comparison information, pension required supplementary information, and OPEB required supplementary information on pages 83-93, 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.
2 City Council/RSA Agenda 106 Tuesday, May 14, 2024
To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California

Page 3 ends

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.

Supplementary 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, budgetary comparison schedules, and General Fund schedules on pages 100-170 are presented for purposes of additional analysis and are not a required part of the basic financial statements.

The combining and individual nonmajor fund financial statements, the budgetary comparison schedules and General Fund schedules 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, the budgetary comparison schedules, and General Fund schedules on pages 100-170 are fairly stated in all material respects in relation to the basic financial statements as a whole.

Other Information
Management is responsible for the other information. The other information comprises the introductory and statistical section but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report. 3 City Council/RSA Agenda 107 Tuesday, May 14, 2024
To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California

Page 4 ends

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated May 2, 2024, 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 the City’s internal control over financial reporting and compliance.

Badawi & Associates, CPAs
Berkeley, California
May 2, 2024
4 City Council/RSA Agenda 108 Tuesday, May 14, 2024

BASIC FINANCIAL STATEMENTS
5 City Council/RSA Agenda 109 Tuesday, May 14, 2024
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6 City Council/RSA Agenda 110 Tuesday, May 14, 2024

GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 City Council/RSA Agenda 111 Tuesday, May 14, 2024
City of Union City
Statement of Net Position
June 30, 2022
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:

Cash and investments $ 101,538,633 $ - $ 101,538,633
Restricted cash and investments 21,001,535 - 21,001,535 Receivables:

Tax 5,673,710 387,379 6,061,089
Accounts, net 1,410,491 13,005 1,423,496
Interest 5,840,485 - 5,840,485
Intergovernmental 4,968,362 4,246,128 9,214,490
Prepaid items and deposits 7,492 - 7,492
Internal balances 2,849,453 (2,849,453) -
Total current assets 143,290,161 1,797,059 145,087,220
Noncurrent assets:

Loans receivable 40,043,536 - 40,043,536
Land held for resales, net of allowance for decline in value 107,976,711 - 107,976,711 Capital assets:

Non-depreciable 74,818,361 - 74,818,361
Depreciable, net 149,506,948 4,289,798 153,796,746
Total capital assets 224,325,309 4,289,798 228,615,107
Total noncurrent assets 372,345,556 4,289,798 376,635,354 TOTAL ASSETS 515,635,717 6,086,857 521,722,574

DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to debt refunding 185,933 - 185,933 Deferred outflows related to OPEB 3,578,390 - 3,578,390 Deferred outflows related to pension 20,649,251 - 20,649,251 TOTAL DEFERRED OUTFLOWS OF RESOURCES 24,413,574 - 24,413,574 (Continued)
Primary Government
See accompanying Notes to Basic Financial Statements.
8 City Council/RSA Agenda 112 Tuesday, May 14, 2024
City of Union City
Statement of Net Position
June 30, 2022
Governmental Business-Type
Activities Activities Total
Primary Government

LIABILITIES
Current liabilities:

Accounts payable 4,642,645 356,186 4,998,831
Accrued payroll 1,000,338 - 1,000,338
Interest payable 340,587 - 340,587
Deposits payable 5,856,020 - 5,856,020
Other accrued liabilities 3,529,894 - 3,529,894
Due to other agencies 101,343 876,473 977,816
Unearned revenue 7,557,843 1,578 7,559,421
Accrued general liabilities claims - due within one year 302,586 - 302,586 Accrued workers' compensation claims - due within one year 1,166,342 - 1,166,342 Compensated absences - due within one year 1,479,115 27,332 1,506,447 Long-term debt - due within one year 3,756,642 - 3,756,642 Total current liabilities 29,733,355 1,261,569 30,994,924 Noncurrent liabilities:

Net pension liabilities 53,408,732 - 53,408,732
Net OPEB liability 1,141,618 - 1,141,618
Accrued liability for capital projects 49,458,628 - 49,458,628 Accrued general liabilities claims - due in more than one year 1,207,350 - 1,207,350 Accrued workers' compensation claims - due in more than one year 5,069,658 - 5,069,658 Compensated absences - due in more than one year 868,920 48,588 917,508 Long-term debt - due in more than one year 105,279,476 - 105,279,476 Total noncurrent liabilities 216,434,382 48,588 216,482,970 TOTAL LIABILITIES 246,167,737 1,310,157 247,477,894

DEFERRED INFLOWS OF RESOURCES
Deferred inflow related to pension 38,431,280 - 38,431,280 Deferred inflow related to OPEB 5,761,151 - 5,761,151
TOTAL DEFERRED INFLOWS OF RESOURCES 44,192,431 - 44,192,431

NET POSITION
Net investment in capital assets 167,298,791 4,289,798 171,588,589 Restricted for:

Capital projects 30,246,257 - 30,246,257
Debt service 6,022,213 - 6,022,213
Community development 40,476,050 - 40,476,050
Specific projects and programs 23,705,038 - 23,705,038
Total restricted 100,449,558 - 100,449,558
Unrestricted (18,059,226) 486,902 (17,572,324)
TOTAL NET POSITION $ 249,689,123 $ 4,776,700 $ 254,465,823 (Concluded)
9 City Council/RSA Agenda 113 Tuesday, May 14, 2024
City of Union City
Statement of Activities
For the year ended June 30, 2022
Operating Capital
Charges for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Total Primary Government:

Governmental activities:

General government $ 17,551,031 $ 4,505,438 $ 8,529,623 $ 54,547 $ 13,089,608 Public safety 36,822,572 387,275 1,169,209 - 1,556,484
Housing and community development 948,447 246,250 720,504 1,693,915 2,660,669 Community and recreation services 5,343,305 1,833,080 304,923 - 2,138,003 Economic and community development 4,063,724 13,141 4,037,056 - 4,050,197 Public works 16,735,609 3,580,242 6,477,280 1,045,545 11,103,067 Interest on long-term debt (unallocated) 1,149,166 - - - - Total governmental activities 82,613,854 10,565,426 21,238,595 2,794,007 34,598,028 Business-type activities:

Transit 6,232,246 182,154 5,645,867 108,101 5,936,122
Paratransit 1,293,913 31,272 1,538,598 - 1,569,870
Total business-type activities 7,526,159 213,426 7,184,465 108,101 7,505,992 Total primary government $ 90,140,013 $ 10,778,852 $ 28,423,060 $ 2,902,108 $ 42,104,020 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)
Gain on disposal of capital assets
Miscellaneous
Total general revenues
Change in net position
Net position - beginning of year, as restated
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
10 City Council/RSA Agenda 114 Tuesday, May 14, 2024
Governmental Business-Type
Activities Activities Total
$ (4,461,423) $ - $ (4,461,423)
(35,266,088) - (35,266,088)
1,712,222 - 1,712,222
(3,205,302) - (3,205,302)
(13,527) - (13,527)
(5,632,542) - (5,632,542)
(1,149,166) - (1,149,166)
(48,015,826) - (48,015,826)
- (296,124) (296,124)
- 275,957 275,957
- (20,167) (20,167)
$ (48,015,826) $ (20,167) $ (48,035,993)
33,210,074 - 33,210,074
1,491,262 - 1,491,262
19,159,319 - 19,159,319
5,979,267 - 5,979,267
1,787,652 - 1,787,652
621,052 - 621,052
5,285,251 5,285,251
67,533,877 - 67,533,877
(2,692,820) (12,004) (2,704,824)
- 12,162 12,162
713,811 - 713,811
65,554,868 158 65,555,026
17,539,042 (20,009) 17,519,033
232,150,081 4,796,709 236,946,790
$ 249,689,123 $ 4,776,700 $ 254,465,823
and Changes in Net position
Net (Expense) Revenue
11 City Council/RSA Agenda 115 Tuesday, May 14, 2024
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12 City Council/RSA Agenda 116 Tuesday, May 14, 2024

FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
13 City Council/RSA Agenda 117 Tuesday, May 14, 2024
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14 City Council/RSA Agenda 118 Tuesday, May 14, 2024

GOVERNMENTAL FUND FINANCIAL STATEMENTS
General Fund
The 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
This fund accounts 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
This fund accounts for distributions from the America Rescue Plan Act (ARPA) - Coronavirus State and Local Fiscal Recovery Funds.

Capital Improvement Fund
This fund accounts for major equipment acquisition or construction projects funded primarily by grants.

Public Improvement Fund
This fund was established by City Council resolution. The funding source for the Public Improvement Fund 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 119 Tuesday, May 14, 2024
Balance Sheet
Governmental Funds
June 30, 2022

Low and Moderate
Income Housing
General Special Revenue ARPA Special
Fund Fund Revenue Fund
ASSETS
Cash and investments $ 38,955,059 $ 2,259,007 $ 7,049,913 Restricted cash and investments - - -
Receivables:

Taxes 5,052,586 - -
Accounts 1,251,263 - -
Interest 190,638 4,540,387 -
Intergovernmental 146,784 - -
Due from other funds 4,125,159 - -
Loans receivable 234,445 32,387,091 -
Prepaid items and condemnation deposits 6,457 - -
Property held for resale, net of allowance for
decline in value 86,184,000 - -
Total assets $ 136,146,391 $ 39,186,485 $ 7,049,913

LIABILITIES
Accounts payable $ 2,868,399 $ - $ -
Accrued payroll 1,000,338 - -
Other accrued liabilities 838,653 - -
Due to other funds - - -
Due to other agencies 101,343 - -
Deposit payable 5,856,020 - -
Unearned revenue 492,555 - 7,049,913
Total liabilities 11,157,308 - 7,049,913

DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 136,894 4,611,534 -
Total deferred inflows of resources 136,894 4,611,534 - Fund Balances (Deficits):

Nonspendable 240,902 - -
Restricted 86,210,509 34,574,951 -
Committed - - -
Assigned 15,060,665 - -
Unassigned 23,340,113 - -
Total fund balance 124,852,189 34,574,951 -
Total liabilities, deferred inflows of resources
and fund balances $ 136,146,391 $ 39,186,485 $ 7,049,913 City of Union City
See accompanying Notes to Basic Financial Statements.
16 City Council/RSA Agenda 120 Tuesday, May 14, 2024
Public
Capital Improvement Non-Major Total
Improvement Capital Project Governmental Governmental
Fund Fund Funds Funds
$ - $ 5,239,435 $ 34,071,136 $ 87,574,550
- - 20,228,868 20,228,868
- - 621,124 5,673,710
- - 153,941 1,405,204
- - 1,109,460 5,840,485
3,744,529 1,867 1,075,182 4,968,362
- 2,081,128 350,725 6,557,012
- 4,600,000 2,822,000 40,043,536
- - 1,035 7,492
- 21,792,711 - 107,976,711
$ 3,744,529 $ 33,715,141 $ 60,433,471 $ 280,275,930
$ 318,705 $ 15,418 $ 1,027,143 4,229,665
- - - 1,000,338
31,718 1,386,336 1,273,149 3,529,856
2,081,128 - 1,619,325 3,700,453
- - - 101,343
- - - 5,856,020
- - 15,375 7,557,843
2,431,551 1,401,754 3,934,992 25,975,518
3,378,241 1,867 1,615,377 9,743,913
3,378,241 1,867 1,615,377 9,743,913
- - - 240,902
- 32,311,520 51,466,216 204,563,196
- - 4,524,508 4,524,508
- - 159,269 15,219,934
(2,065,263) - (1,266,891) 20,007,959
(2,065,263) 32,311,520 54,883,102 244,556,499
$ 3,744,529 $ 33,715,141 $ 60,433,471 $ 280,275,930
17 City Council/RSA Agenda 121 Tuesday, May 14, 2024
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 $ 244,556,499

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 $ 74,818,361 $ - 74,818,361
- Depreciable, net 149,506,948 1,966,584 147,540,364
Total capital assets $ 224,325,309 $ 1,966,584 222,358,725

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 185,933
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 3,578,390
Deferred inflow of resources - OPEB (5,761,151)
Deferred outflow of resources - pension 20,649,251
Deferred inflow of resources - pension (38,431,280) (19,964,790) 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. (340,587)
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. 9,743,913 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.
8,490,810

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 $ (53,408,732) $ - (53,408,732) - Net OPEB liability (1,141,618) - (1,141,618)
- Compensated absences - due within one year (1,479,115) (9,520) (1,469,595) - Compensated absences - due in more than one year (868,920) (42,230) (826,690) - Accrued liabilities for capital projects (49,458,628) - (49,458,628) - Long-term debt - due within one year (3,756,642) - (3,756,642) - Long-term debt - due in more than one year (105,279,476) - (105,279,476) Total long-term liabilities $ (215,393,131) $ (51,750) (215,341,381)

Net Position of Governmental Activities $ 249,689,122
June 30, 2022
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 122 Tuesday, May 14, 2024
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19 City Council/RSA Agenda 123 Tuesday, May 14, 2024
City of Union City
Governmental Funds
For the year ended June 30, 2022
Low and Moderate
Income Housing
General Special Revenue ARPA
Fund Fund Special Revenue Fund
REVENUES:

Taxes and special assessments $ 58,655,230 $ - $ -
Licenses, permits and fees 5,280,497 - -
Fines and forfeitures 224,251 - -
Intergovernmental 228,322 - 7,049,913
Charges for services 6,236,979 - -
Investment income (2,724,835) 1,731,073 -
Other 1,695,583 - -
Total revenues 69,596,027 1,731,073 7,049,913
EXPENDITURES:

Current:

General government 10,980,992 - -
Public safety 39,940,407 - -
Housing and community development - 8,718 -
Community and recreation services 5,786,351 - -
Economic and community development 3,394,004 - -
Public works 5,787,693 - -
Capital outlay 1,295,849 - -
Debt service:

Principal repayment 661,464 - -
Interest and fiscal charges 157,410 - -
Total expenditures 68,004,170 8,718 -
REVENUES OVER (UNDER) EXPENDITURES 1,591,857 1,722,355 7,049,913 OTHER FINANCING SOURCES (USES):

Transfers in 7,299,913 - -
Transfers out (755,000) - (7,049,913)
Proceeds from sale of assets 1,638 - -
Long term debt proceeds 86,791,719 - -
Total other financing sources (uses) 93,338,270 - (7,049,913)

Net change in fund balances 94,930,127 1,722,355 -
FUND BALANCES (DEFICITS):

Beginning of year, as restated 29,922,062 32,852,596 -
`
End of year $ 124,852,189 $ 34,574,951 $ -
Statement of Revenues, Expenditures and Changes in Fund Balances See accompanying Notes to Basic Financial Statements.
20 City Council/RSA Agenda 124 Tuesday, May 14, 2024
Public
Capital Improvement Non-Major Total
Improvement Capital Project Governmental Governmental
Fund Fund Funds Funds
$ - $ - $ 11,193,528 $ 69,848,758
- - - 5,280,497
- - 66,768 291,019
2,393,490 - 3,776,452 13,448,177
- - 679,737 6,916,716
- 58,600 (1,642,095) (2,577,257)
- - 3,555,475 5,251,058
2,393,490 58,600 17,629,865 98,458,968
- - 973,896 11,954,888
- - 2,077,188 42,017,595
- - 969,454 978,172
- - 187,120 5,973,471
278,218 32,533 629,139 4,333,894
1,922,219 1,790,181 9,957,928 19,458,021
- - 1,810,201 3,106,050
- - 2,652,216 3,313,680
- - 744,858 902,268
2,200,437 1,822,714 20,002,000 92,038,039
193,053 (1,764,114) (2,372,135) 6,420,929
5,700 - 905,000 8,210,613
- - (255,700) (8,060,613)
- - - 1,638
- - 1,045,262 87,836,981
5,700 - 1,694,562 87,988,619
198,753 (1,764,114) (677,573) 94,409,548
(2,264,016) 34,075,634 55,560,675 150,146,951
$ (2,065,263) $ 32,311,520 $ 54,883,102 $ 244,556,499
21 City Council/RSA Agenda 125 Tuesday, May 14, 2024
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, 2022
Net Change in Fund Balances - Total Governmental Funds $ 94,409,548 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. 5,272,471 Depreciation expense on capital assets was reported as an expenditure 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 an expenditure in governmental funds. (7,297,888)

Pension expense in the Statement of Activities is recognized on the full accrual basis of accounting in accordance with GASB Statement No. 68 (3,331,906)
Employer contributions for pension were recorded as expenditures in the governmental funds. However in the Government-Wide Financial Statements, these contributions are deferred. 10,995,138 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. 1,693,915 In the Government-Wide Financial Statements, accounting losses on debt refunding are amortized over the life of the bonds. However this loss is 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. 978,253 OPEB expense does not require the use of current financial resources, and therefore is not reported as an expenditure in governmental funds. (147,104)
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. 101,703 Proceeds from long term debt are considered to be current financial resources and are recorded as other financing sources in the governmental funds. However in the Government-Wide Financial Statements, issuance of new debt are recognized as long term liabilities. (87,836,981) 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. 3,313,680 Interest expense on long-term debt was reported in the Government-Wide Statement of Activities, but did not require the use of current financial resources. Therefore, interest expense was not reported as an expenditure in governmental funds. The following amount represents the change in accrued and accreted interest from the prior year. (219,015)

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. (366,210)

Change in Net Position of Governmental Activities $ 17,539,042 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 126 Tuesday, May 14, 2024

PROPRIETARY FUND FINANCIAL STATEMENTS
Transit Fund
This fund accounts 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
This fund accounts 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 Funds
These 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. 23 City Council/RSA Agenda 127 Tuesday, May 14, 2024
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24 City Council/RSA Agenda 128 Tuesday, May 14, 2024
Statement of Net Position
Proprietary Funds
June 30, 2022
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
ASSETS
Current assets:

Cash and investments $ - $ - $ - $ 13,964,083
Restricted cash and investments - - - 772,666
Receivables:

Taxes 242,337 145,042 387,379 -
Accounts 12,049 956 13,005 5,287
Intergovernmental 3,635,850 610,278 4,246,128 -
Total current assets 3,890,236 756,276 4,646,512 $14,742,036 Noncurrent assets:

Capital assets:

Depreciable, net 3,784,586 505,212 4,289,798 1,966,584
Total capital assets 3,784,586 505,212 4,289,798 1,966,584 Total noncurrent assets 3,784,586 505,212 4,289,798 1,966,584 Total assets 7,674,822 1,261,488 8,936,310 16,708,620

LIABILITIES
Current liabilities:

Accounts payable 266,042 90,144 356,186 412,980
Other accrued liabilities - - - 38
Due to other funds 2,809,507 39,946 2,849,453 7,106
Due to other agencies 233,198 643,275 876,473 -
Unearned revenue 1,578 - 1,578 -
Compensated absences - due within one year 17,766 9,566 27,332 9,520 General liability claims - due within one year - - - 302,586 Workers' compensation claims - due within one year - - - 1,166,342 Total current liabilities 3,328,091 782,931 4,111,022 1,898,572 Noncurrent liabilities:

Compensated absences - due in more than one year 31,582 17,006 48,588 42,230 General liability claims - due in more than one year - - - 1,207,350 Workers' compensation claims - due in more than one year - - - 5,069,658 Total noncurrent liabilities 31,582 17,006 48,588 6,319,238 Total liabilities 3,359,673 799,937 4,159,610 8,217,810

NET POSITION
Net investment in capital assets 3,784,586 505,212 4,289,798 1,966,584 Unrestricted 530,563 (43,661) 486,902 6,524,226
Total net position $ 4,315,149 $ 461,551 $ 4,776,700 $ 8,490,810 Business-type Activities
City of Union City
See accompanying Notes to Basic Financial Statements.
25 City Council/RSA Agenda 129 Tuesday, May 14, 2024
City of Union City
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2022
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
OPERATING REVENUES:

Charges for services $ 182,154 $ 31,272 $ 213,426 $ 5,279,259 Total operating revenues 182,154 31,272 213,426 5,279,259 OPERATING EXPENSES:

Garage operations - - - 972,157
Payroll and related costs 514,983 186,367 701,350 -
Purchased transportation 3,937,212 - 3,937,212 -
Paratransit contract - 866,518 866,518 -
Workers' compensation claims and premiums - - - 2,204,519 Other insurance - - - 1,748,156
Administration 222,235 43,218 265,453 179,835
Depreciation 867,408 122,722 990,130 445,017
Services and supplies 690,408 75,088 765,496 -
Total operating expenses 6,232,246 1,293,913 7,526,159 5,549,684 OPERATING INCOME (LOSS) (6,050,092) (1,262,641) (7,312,733) (270,425) NONOPERATING REVENUES (EXPENSES):

Intergovernmental 5,753,968 1,538,598 7,292,566 -
Investment income (11,751) (253) (12,004) -
Other revenues - - - 8,620
Gain/(loss) on disposal of capital assets 12,003 159 12,162 45,595 Total nonoperating revenues (expenses) 5,754,220 1,538,504 7,292,724 54,215 INCOME (LOSS) BEFORE TRANSFERS (295,872) 275,863 (20,009) (216,210) Transfer out - - - (270,000)
Transfer in - - - 120,000
Change in net position (295,872) 275,863 (20,009) (366,210) Net position:

Beginning of year 4,611,021 185,688 4,796,709 8,857,020 End of year $ 4,315,149 $ 461,551 $ 4,776,700 $ 8,490,810 4,315,149 461,551 8,490,810
Business-type Activities
See accompanying Notes to Basic Financial Statements.
26 City Council/RSA Agenda 130 Tuesday, May 14, 2024
Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2022
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:

Receipts from customers $ 170,105 $ 33,066 $ 203,171 $ 5,843,924 Payments to suppliers (4,903,807) (982,443) (5,886,250) (3,972,975) Payments for employee services (723,888) (222,407) (946,295) (172,904) Net cash provided by (used in) operating activities (5,457,590) (1,171,784) (6,629,374) 1,698,045 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: - -
-
Operating grants received 3,299,081 1,238,787 4,537,868 - Cash receipts from other revenues - - - 8,620
Transfers to/from other funds 1,737,020 29,302 1,766,322 (150,000) Net cash provided by noncapital financing activities 5,036,101 1,268,089 6,304,190 (141,380) CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:

Cash paid for the acquisition/construction of capital assets 1 (439,274) (439,273) (319,347) Cash receipts from sale of assets 12,003 159 12,162 45,595 Net cash provided by (used in) capital and related financing activities 12,004 (439,115) (427,111) (273,752) CASH FLOWS FROM INVESTING ACTIVITIES:

Interest income (11,751) (253) (12,004) -
Net cash provided by investing activities (11,751) (253) (12,004) - Net increase (decrease) in cash and cash equivalents (421,236) (343,063) (764,299) 1,282,913 CASH AND CASH EQUIVALENTS:

Beginning of year 421,236 343,063 764,299 13,453,836
End of year $ - $ - $ - $ 14,736,749

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

Operating income (loss) $ (6,050,092) $ (1,262,641) $ (7,312,733) $ (270,425) Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:

Depreciation 867,408 122,722 990,130 445,017
Changes in current assets and liabilities:

Accounts receivable (12,049) 1,794 (10,255) 102,418
Due from other funds - - - 462,247
Prepaid items - - - -
Accounts payable (274,831) (40,837) (315,668) 188,006
Other accrued liabilities (1,356) - (1,356) -
Accrued compensated absences 13,330 7,178 20,508 6,931
Accrued general liability claims - - - 185,851
Accrued worker's compensation claims - - - 578,000
Total adjustments 592,502 90,857 683,359 1,968,470
Net cash provided by (used in) by operating activities $ (5,457,590) $ (1,171,784) $ (6,629,374) $ 1,698,045 City of Union City
Business-type Activities
See accompanying Notes to Basic Financial Statements.
27 City Council/RSA Agenda 131 Tuesday, May 14, 2024
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28 City Council/RSA Agenda 132 Tuesday, May 14, 2024

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 133 Tuesday, May 14, 2024
Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2022
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund
ASSETS
Cash and investments $ 697 $ 7,485,870
Restricted cash and investments:

Cash and equivalents - 147
Total assets 697 7,486,017

DEFERRED OUTFLOW OF RESOURCES
Deferred loss on refunding bonds - 6,953,208
Total deferred outflow of resources - 6,953,208

LIABILITIES
Interest payable - 1,261,392
Bonds payable:

Due in one year - 4,545,000
Due in more than one year - 115,670,237
Total liabilities - 121,476,629
Net position restricted for
Held in trust for employee benefits 697 -
Held in trust for the City's Successor Agency - (107,037,404) Net position held in trust $ 697 $ (107,037,404)
City of Union City
See accompanying Notes to Basic Financial Statements.
30 City Council/RSA Agenda 134 Tuesday, May 14, 2024
Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2022
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund

ADDITIONS
Property tax distribution $ - $ 10,044,648
Intergovernmental revenues 751,046 -
Investment income - 176
Total additions 751,046 10,044,824

DEDUCTIONS
Administration - 18,101
Pass-through payments - 396,152
Interest and other fiscal expense - 4,690,764
Retiree medical payments 750,833 -
Total deductions 750,833 5,105,017
Change in net position 213 4,939,807

NET POSITION
Net position, beginning of period, as restated 484 (111,977,211) Net position, end of period $ 697 $ (107,037,404)
City of Union City
See accompanying Notes to Basic Financial Statements.
31 City Council/RSA Agenda 135 Tuesday, May 14, 2024
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32 City Council/RSA Agenda 136 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, which include a total column. Fiduciary activities of the City are not included in these statements.

These Government-Wide Financial Statements are presented utilizing 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:
 Charges for services
 Operating grants and contributions
 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:
 Due to/from other funds
 Transfers in/out
 Interfund charges
33 City Council/RSA Agenda 137 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 aggregated non-major funds. 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 utilizing 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 138 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 fund 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 Government-Wide 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 139 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 140 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 the 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. LAIF has invested a portion of pooled funds in structured notes and asset-backed securities. 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 are comprised of 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 141 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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:
 Roadways
 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 142 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 fiscal 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 net position or balance sheet 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 net position or balance sheet 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 143 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 144 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 (OPEB)
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, have 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, 2021
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021
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, 2020
Measurement Date June 30, 2021
Measurement Period July 1, 2020 to June 30, 2021
O. New Pronouncements
In 2022, the City adopted new accounting standards to confirm to the following Governmental Accounting Standard Board Statements:

GASB Statement No. 87, Leases – The objective of this statement is to recognize in the financial statements certain lease assets and liabilities for leases that previously were classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. There was no impact on net position as a result of implementation of this statement. 41 City Council/RSA Agenda 145 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED O. New Pronouncements
GASB Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period – The objective this statement is to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This statement establishes accounting requirements for interest costs incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund.

There was no impact on net position as a result of implementation of this statement.

GASB Statement No. 92, Omnibus – The objectives of this statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. This Statement addresses a variety of topics and includes specific provisions about leases, intra-entity transfers between primary government and pension or OPEB plans, other pension plan reporting, fiduciary activities relating to postemployment benefit arrangements, asset retirement obligations, reporting for public entity risk pools, fair value measurement, and derivative instruments. The requirements of this statement did not have an impact on the City’s net position for the fiscal year ended June 30, 2022.

GASB Statement No. 99, Omnibus 2022 – The primary objectives of this statement are to enhance the comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during the implementation and application of certain GASB Statements.

The requirements of this statement did not apply to the City for the current fiscal year.

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, 2022:

Fiduciary
Funds
Governmental Business-Type Statement of
Activities Activities Net Position Total
Cash and investments $ 101,538,633 $ - $ 7,486,567 $ 109,025,200 Restricted cash and investments 21,001,535 - 147 21,001,682 Total $ 122,540,168 $ - $ 7,486,714 $ 130,026,882
Government-Wide
Statement of Net Position
42 City Council/RSA Agenda 146 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

2. CASH AND INVESTMENTS, CONTINUED
At June 30, 2022, 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 $23,777,566 at June 30, 2022. Bank balances before reconciling items were $23,802,689, 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.

City Treasury:

Deposits:

Cash on hand $ 17,950
Deposits with banks 23,777,566
Total deposits 23,795,516
Investments:

U.S. government securities:

Federal Home Loan Bank 4,844,163
Federal Home Loan Mortgage Corp. 2,762,370
Federal Farm Credit Bank 4,596,850
Federal National Mortgage Assn. 952,790
Money Market 21,848
Certificates of Deposit 21,023,712
Municipal Bonds 1,015,799
Corporate Bonds 1,089,024
California Local Agency Investment Fund 48,923,128
Total investments 85,229,684
Total City Treasury 109,025,200
Cash with Fiscal Agent 21,001,682
Total cash and investments $ 130,026,882
43 City Council/RSA Agenda 147 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 are 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 $2,701,874
Unrealized loss in changes in fair value of investments (3,235,189) Total investment income (loss) $ (533,315)
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.

Maximum
Maximum Minimum Credit Percentage of
Authorized Investment Type Maturity Quality Portfolio
U.S. Agency and U.S. Government 5 years N/A No Limit
State of California Obligations 5 years N/A No Limit
CA Local Agency Obligations 5 years N/A No Limit
Prefunded Municipal Obligations N/A AAA No Limit
Banker Acceptances 180 days AAA 40%
Commercial Paper 270 days AAAm 40%
Negotiable Certificates of Deposit 5 years AAA 30%
Repurchase Agreements 1 year AAA No Limit
Money Market Mutual Funds N/A AAAm No Limit
Collateralized Bank Deposits 5 years None No Limit
Mortgage Pass-Through Securities 5 years AA 20%
Time Deposits 5 Years N/A No Limit
Guaranteed Investment Contracts N/A AA No Limit
California Local Agency Investment Fund N/A N/A No Limit 44 City Council/RSA Agenda 148 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 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, 2022, the City had $48,923,128 invested in LAIF, which had invested 1.88% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 2.31% 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, 2022, 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 0.987125414 to calculate the fair value of the investments in LAIF as of June 30, 2022.

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, 2022, the City had the following investment maturities:

Investment Type Fair Value 1 year or less 1-2 years 2-3 years 3-5 years Securities of the U.S. Government:

Federal Home Loan Bank $ 4,844,163 $ - $ - $ 416,480 $ 4,427,683 Federal Home Loan Mortgage Corp. 2,762,370 - - - 2,762,370 Federal Farm Credit Bank 4,596,850 - - - 4,596,850
Federal National Mortgage Assn. 952,790 - - - 952,790
Money Market 21,848 21,848 - - -
Certificates of Deposit 21,023,712 5,427,378 2,425,475 12,236,195 934,664 Municipal Bonds 1,015,799 - 749,454 266,345 -
Corporate Bonds 1,089,024 - - - 1,089,024
External Pool:

Local Agency Investment Fund 48,923,128 48,923,128 - - - $ 85,229,684 $ 54,372,354 $ 3,174,929 $ 12,919,020 $ 14,763,381 Investment Maturities
45 City Council/RSA Agenda 149 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 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, 2022, are described on the following page.

Standard Amount at
Investment Type Moody's & Poor's June 30, 2022 Percent
Securities of the U.S. Government:

Federal Home Loan Bank Aaa AA+ $ 4,844,163 5.68%
Federal Home Loan Mortgage Corp. Aaa AA+ 2,762,370 3.24% Federal Farm Credit Bank Aaa AA+ 4,596,850 5.39%
Federal National Mortgage Assn. Aaa AA+ 952,790 1.12%
Money Market Not rated Not rated 21,848 0.03%
Certificates of Deposit Not rated Not rated 21,023,712 24.67% Municipal Bonds Aa2 AA- 1,015,799 1.19%
Corporate Bonds:

Bank of America A2 A- 1,089,024 1.28%
1,089,024 1.28%
External Pool:

Local Agency Investment Fund Not rated Not rated 48,923,128 57.40% $ 85,229,684 100.0%
46 City Council/RSA Agenda 150 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 levelling disclosure. As of June 30, 2022, 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 model-based 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, 2022:

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

Federal Home Loan Bank $ 4,844,163 2
Federal Home Loan Mortgage Corp. 2,762,370 2
Federal Farm Credit Bank 4,596,850 2
Federal National Mortgage Assn. 952,790 2
Municipal Bonds 1,015,799 2
Corporate Bonds 1,089,024 2
15,260,996
Investment not subject to levels
Money Market 21,848
Certificates of Deposit 21,023,712
External Pool:

Local Agency Investment Fund 48,923,128
Total investments $ 85,229,684
Amount
CDBG housing rehabilitation loans $ 672,876
Eden Senior Housing Project HOME Fund loan 1,801,115
Employee assistance housing loan 234,445
Mid-Peninsula Lazuli Landing loan 350,409
RTR: Small Business Assistance loans 73,228
Filipino Community of Alvarado and Vicinity loans 77,715 Mobile home program loans 378,418
Down payment assistance loans 74,238
Mid-Peninsula Housing Coalition loans 29,647,050
Windflower Properties loan 4,600,000
Eden Senior Housing Project loan 2,287,385
Less: Allowance for uncollectible and conditional loans (153,343) Total $ 40,043,536
47 City Council/RSA Agenda 151 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, the City has outstanding CDBG rehabilitation loans in the amount of $672,876.

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, 2022, 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, 2022, the City has one outstanding loan in the amount of $234,445.

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, 2022, the balance on this loan is $350,409.

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, 2022, the balance of the loans is $73,228, 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, 2022, 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 $153,342.

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, 2022, the City has outstanding mobile home program loans totaling $378,418.

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, 2022, $74,238 in down payment assistance loans are outstanding.
48 City Council/RSA Agenda 152 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 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, 2022, 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, 2022, 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, 2022, 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 $2,200,000 through a development loan for this project. Through June 30, 2022, $2,287,385 has been drawn down by Eden Senior Housing, subsequently $87,385 was added to the loan balance. 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 Lowand 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, 2022, the following unearned revenues were recorded in the Government-Wide Financial Statements:

Governmental Business-Type
Activities Activities
Summer recreation fees $ 21,925 $ -
Unearned Coronavirus State and Local Fiscal Recovery Funds 7,049,913 - Unearned grant revenues - 440,851
$ 7,071,838 $ 440,851
49 City Council/RSA Agenda 153 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

4. UNEARNED REVENUE AND UNAVAILABLE REVENUES, CONTINUED B. Fund Financial Statements
At June 30, 2022, unearned revenues were as follows:

At June 30, 2022, 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, 2022, is summarized as follows:

Governmental Proprietary
Funds Funds
Summer recreation fees $ 21,925 $ -
Unearned Coronavirus State and Local Fiscal Recovery Funds 7,049,913 - Unearned grant revenues - 440,851
$ 7,071,838 $ 440,851
Low and
Moderate Income Capital Public
General Housing Special Improvement Improvement Non-Major Fund Revenue Fund Fund Fund Funds Total
Grants and other receivables 136,894 - 3,378,241 1,867 1,575,199 5,092,201 Accrued interest on
outstanding loans - 4,611,534 - - - 4,611,534
Total $ 136,894 $ 4,611,534 $ 3,378,241 $ 1,867 $ 1,575,199 $ 9,703,735 Public Non-Major
General Improvement Governmental
Fund Fund Funds Total
Governmental Funds:

Capital Improvement Fund $ - $ 2,081,128 $ - $ 2,081,128 Non-Major Governmental Funds 1,268,600 - 350,725 1,619,325 Enterprise Funds:

Transit 2,809,507 - - 2,809,507
Paratransit 39,946 - - 39,946
Internal Service Funds 7,106 - - 7,106
$ 4,125,159 $ 2,081,128 $ 350,725 $ 6,557,012
Due to other funds
Due from other funds
50 City Council/RSA Agenda 154 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, were as follows:

6. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2022, was as follows:

ARPA Non-major Internal Total
General Special Revenue Governmental Service Governmental Fund Fund Funds Funds Funds
Governmental Funds:

General Fund $ - $ 7,049,913 $ 250,000 $ - $ 7,299,913
Capital Improvement Fund - 5,700 - 5,700
Non-major Governmental Funds 635,000 - - 270,000 905,000 Internal Service Funds 120,000 - - - 120,000
Total $ 755,000 $ 7,049,913 $ 255,700 $ 270,000 $ 8,330,613 Transfers Out
Transfers In
Balance
June 30, 2021 Additions Retirements Transfer
Balance
June 30, 2022
Governmental activities:

Nondepreciable assets:

Land $ 19,894,669 $ - $ - $ - $ 19,894,669
Construction in progress 52,762,568 4,632,764 - (2,471,640) 54,923,692 Total nondepreciable assets 72,657,237 4,632,764 - (2,471,640) 74,818,361 Depreciable assets:

Buildings and improvements 51,852,279 - - - 51,852,279
Machinery and equipment 22,688,061 1,057,468 (333,741) 468,175 23,879,963 Infrastructure 307,563,949 - - 2,003,465 309,567,414
Total depreciable assets 382,104,289 1,057,468 (333,741) 2,471,640 385,299,656 Less accumulated depreciation:

Buildings and improvements (29,186,126) (955,361) - - (30,141,487) Machinery and equipment (17,320,780) (1,014,256) 333,741 - (18,001,295) Infrastructure (181,876,638) (5,773,288) - - (187,649,926) Total accumulated depreciation (228,383,544) (7,742,905) 333,741 - (235,792,708) Net depreciable assets 153,720,745 (6,685,437) - 2,471,640 149,506,948 Governmental activities
capital assets, net $ 226,377,982 $ (2,052,673) $ - $ - $ 224,325,309 51 City Council/RSA Agenda 155 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

6. CAPITAL ASSETS, CONTINUED
Governmental activities capital assets include non-depreciable capital assets for $49,458,628, which per agreement, will be transferred from the City to an agency upon completion. This future obligation to the agency is represented by a longterm liability of $49,458,628 in the Government-Wide Statement of Net Position.

Balance
June 30, 2021 Additions Retirements Transfer
Balance
June 30, 2022
Business-type activities:

Depreciable assets:

Buildings and improvements $ 3,862,710 $ - $ - $ - $ 3,862,710 Equipment and machinery 11,685,162 439,273 (75,153) - 12,049,282 Total depreciable assets 15,547,872 439,273 (75,153) - 15,911,992 Less accumulated depreciation:

Buildings and improvements (2,022,856) (97,182) - - (2,120,038) Equipment and machinery (8,684,361) (892,948) 75,153 - (9,502,156) Total accumulated depreciation (10,707,217) (990,130) 75,153 - (11,622,194) Net depreciable assets 4,840,655 (550,857) - - 4,289,798 Business-type activities
capital assets, net $ 4,840,655 $ (550,857) $ - $ - $ 4,289,798 Depreciation expense was charged to various governmental functions as follows:

General government $ 6,447,336
Public safety 318,123
Community and recreation services 142,838
Economic and community development 69,950
Public works 319,641
ISF - City Garage Operations 445,017
Total depreciation expense - governmental activities $ 7,742,905 Depreciation expense was charged to the business-type functions as follows:

Transit 867,408
Paratransit 122,722
Total depreciation expense - business-type functions $ 990,130 52 City Council/RSA Agenda 156 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

7. LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2022:

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.
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, 2022, is $2,924,976. The bonds are funded by the City’s general revenue. The bonds are insured by MBIA Insurance Corporation.

Amounts Amounts Amounts Amounts
Outstanding Outstanding Due Within Due in More
July 1, 2021 Additions Reductions June 30, 2022 One Year Than One Year Governmental Activities:
2013 Special Tax Refunding Bonds

4.000% - 5.000% due serially 2028 $ 3,475,000 $ - $ (370,000) $ 3,105,000 $ 385,000 $ 2,720,000 2004 Series Pension Obligation Bonds

5.360% - 5.920% due serially 2026 10,952,973 - (2,000,000) 8,952,973 2,225,000 6,727,973 Note payable - CalTrans Property - 86,184,000 - 86,184,000 - 86,184,000 Finance Purchase Agreements:

Equipment Finance Purchase 5.520% due 2026 2,378,409 - (403,038) 1,975,371 437,279 1,538,092 Equipment Finance Purchase 3.099% due 2021 149,188 - (149,188) - - - Equipment Finance Purchase 2.68% due 2033 3,710,200 - (242,300) 3,467,900 248,800 3,219,100 Equipment Finance Purchase 3.18% due 2022 2,681 - (2,681) - - - Fire Truck Finance Purchase - 3.580% due 2025 618,111 (146,473) 471,638 151,716 319,922 Equipment Finance Purchase - 2.47% due 2026 - 607,719 - 607,719 146,194 461,525 Equipment Finance Purchase - 2.74% due 2028 - 1,045,262 - 1,045,262 162,653 882,609 Total principal activity 21,286,562 87,836,981 (3,313,680) 105,809,863 3,756,642 102,053,221 Unamortized premium 2013 Special Tax
Refunding Bonds 3,276 - (410) 2,866 - 2,866
Accreted interest on capital bonds 2,924,976 298,413 - 3,223,389 - 3,223,389 Total long-term liabilities $ 24,214,814 $ 88,135,394 $ (3,314,090) $ 109,036,118 $ 3,756,642 $ 105,279,476 53 City Council/RSA Agenda 157 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

7. LONG-TERM LIABILITIES, CONTINUED
Note Payable – CalTrans Property
On August 16, 2019, the City entered into a purchase and sale agreement (agreement) with the State of California Department of Transportation (CalTrans), who is the owner of certain real property located in rescinded Route 84 (property) for the purpose of constructing a new alignment of the portion of Route 84 between I-880 (Nimitz Freeway) and State Route 238 (Mission Boulevard). Due to changes in plan related to the CalTrans project, the property was no longer needed for highway purposes and was certified as excess, and the City wanted to acquire the property in order to realize a public purpose and benefit for the City.

The purchase price of $86,184,000 was determined by two appraisals that were completed, and in July 2021, the title of the property was transferred to the City. The purchase price is to be paid over the course of six years or when the property is sold by the City to a third party (if earlier). CalTrans has the option to terminate the agreement or extend the payment term if the City does not pay the purchase price within the six-year period. If CalTrans decides to terminate the agreement, the property will be returned to CalTrans.

The property is reported as land held for resale in the General Fund and related fund balance is classified as restricted as the proceeds from resale are required by the purchase and sale agreement to be first applied against the purchase price.

Finance Purchase Agreements
On October 10, 2010, the City entered into an equipment finance purchase agreement under the taxable Build America Bond program. The proceeds from this lease were used to acquire and install 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 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, $1,975,371 is outstanding.

On November 1, 2016, the City entered into a finance purchase agreement for the energy upgrade of various City facilities. The agreement has a term of seventeen years. At the end of the payment 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. $3,467,900 remains outstanding at the end of this fiscal year.

On February 21, 2018, the City entered into a finance purchase agreement for the acquisition of network infrastructure equipment with PNC Equipment Finance, LLC. The agreement has a term of three years. At the end of the payment 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. $471,638 remains outstanding at the end of this fiscal year.

On April 25, 2022, the City entered into a finance purchase agreement for the acquisition of network infrastructure equipment with Banc of America Public Capital Corp. The agreement has a term of four years. At the end of the payment 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. $607,719 remains outstanding at the end of this fiscal year.

On December 7, 2021, the City entered into a finance purchase agreement for the acquisition of radio equipment with Motorola Solutions Credit Company LLC. The agreement has a term of six years. At the end of the payment 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. $1,045,262 remains outstanding at the end of this fiscal year.
54 City Council/RSA Agenda 158 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

7. LONG-TERM LIABILITIES, CONTINUED
The following schedules illustrate the debt service requirements to maturity for governmental activities as of June 30, 2022, exclusive of the premium on the Special Tax Bonds, the accreted interest on the Pension Obligation Capital Appreciation Bonds, and the CalTrans Note Payable that does not have a repayment schedule.

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 $3,646,939 payable through September 2028. For the current fiscal year, the City received $546,964 in special tax revenues, $524,520 of which was used to pay principal and interest payments on the bonds.

Year Ending
June 30 Principal Interest Total
2023 $ 385,000 $ 136,589 $ 521,589
2024 405,000 117,826 522,826
2025 425,000 98,964 523,964
2026 440,000 79,820 519,820
2027 460,000 59,225 519,225
2028-2029 990,000 49,515 1,039,515
$ 3,105,000 $ 541,939 $ 3,646,939
-
Year Ending
June 30 Principal Interest Total
2023 $ 2,225,000 $ 373,996 $ 2,598,996
2024 2,470,000 235,024 2,705,024
2025 2,735,000 1,203,079 3,938,079
2026 770,755 2,316,014 3,086,769
2027 752,218 1,193,891 1,946,109
$ 8,952,973 $ 5,322,004 $ 14,274,977
Year Ending
June 30 Principal Interest Total
2023 $ 1,146,643 $ 252,555 $ 1,399,198
2024 1,203,385 207,389 1,410,774
2025 1,262,522 159,851 1,422,373
2026 1,156,048 109,557 1,265,605
2027 457,826 71,536 529,362
2028-2032 1,684,392 195,658 1,880,050
2033-2034 657,074 17,727 674,801
$ 7,567,890 $ 1,014,273 $ 8,582,163
Finance Purchase Obligations
Special Tax Bonds
Pension Obligation Bonds
55 City Council/RSA Agenda 159 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

7. LONG-TERM LIABILITIES, CONTINUED
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, 2022, is $8,925,866.

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 $2,423,955 at June 30, 2022.

9. FUND BALANCES
A. Classification of Governmental Fund Balances
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent 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 in 2010 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.

Balance Balance Due Within Due In More
July 1, 2021 Additions Deletions June 30, 2022 One Year Than One Year Governmental Activities $ 2,442,807 $ 1,771,363 $ (1,866,135) $ 2,348,035 $ 1,479,115 $ 868,920 Business-Type Activities $ 55,412 $ 36,474 $ (15,966) $ 75,920 $ 27,332 $ 48,588 Primary Government $ 2,498,219 $ 1,807,837 $ (1,882,101) $ 2,423,955 $ 1,506,447 $ 917,508 56 City Council/RSA Agenda 160 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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:

Low Moderate Capital Public Non-Major Total
General Income Housing Improvement Improvement Governmental Governmental Fund Fund Fund Fund Funds Funds
Fund balances:

Nonspendable:

Prepaid items $ 6,457 $ - $ - $ - $ - $ 6,457
Notes receivable 234,445 - - - - 234,445
Total nonspendable 240,902 - - - - 240,902
Restricted:

SB 1186 26,509 - - - - 26,509
Debt service 86,184,000 - - - 6,022,213 92,206,213
Waste management - - - - 853,858 853,858
Youth violence prevention - - - - 913,222 913,222
Public safety - - - - 917,511 917,511
Housing & community development - 34,574,951 - - 21,091,087 55,666,038 Streets/parks improvements/maintenance - - - - 20,225,067 20,225,067 Community facility districts - - - - 972,943 972,943
Public access television improvements - - - - 251,052 251,052 Capital improvements - - - 32,311,520 - 32,311,520
Other - - - - 219,263 219,263
Total restricted 86,210,509 34,574,951 - 32,311,520 51,466,216 204,563,196 Committed:

Public art - - - - 964,897 964,897
Streets/parks improvements/maintenance - - - - 421,512 421,512 Parks & other capital improvements - - - - 3,138,099 3,138,099 Total committed - - - - 4,524,508 4,524,508
Assigned:

Capital projects & improvements 1,166,000 - - - - 1,166,000 Support for 911 communications 454,316 - - - - 454,316
Administrative/litigation contingencies 827,540 - - - - 827,540 Retirement & benefits 13,809 - - - - 13,809
Public safety 127,753 - - - - 127,753
Community & recreation services 183,360 - - - - 183,360 Parking program 56,484 - - - - 56,484
Pension Unfunded Accrued Liability (UAL) 2,647,296 - - - - 2,647,296 Deferred maintenance 2,647,296 - - - - 2,647,296
Waste management 2,960,730 - - - 159,269 3,119,999
Code enforcement 17,077 - - - - 17,077
Corporation yard maintenance 1,328,446 - - - - 1,328,446 Compensated absences 387,905 - - - - 387,905
Outstanding encumbrances 1,405,897 - - - - 1,405,897
Assigned for other purposes 836,756 - - - - 836,756
Total assigned 15,060,665 - - - 159,269 15,219,934
Unassigned:

Economic uncertainty 3,453,206 - - - - 3,453,206
Other 19,886,907 - (2,065,263) - (1,266,891) 16,554,753 Total unassigned 23,340,113 - (2,065,263) - (1,266,891) 20,007,959 Total fund balance $ 124,852,189 $ 34,574,951 $ (2,065,263) $ 32,311,520 $ 54,883,102 $ 244,556,499 57 City Council/RSA Agenda 161 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

9. FUND BALANCES, CONTINUED
A. Classification of Governmental Fund Balances, Continued Encumbrance balances by major fund and non-major funds as of June 30, 2022 are:

10. DEFICIT FUND BALANCES
At June 30, 2022, 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, 2022, by individual plan are described in the following table:

Major Funds:

General Fund $ 1,510,257
Capital Improvement Fund 272,205
Non-Major Funds 1,726,000
Proprietary Funds 594,356
Total $ 4,102,818
Deficit
Fund Fund Balance
Major Funds:

Capital Improvement Fund $ (2,065,263)
Non-major Funds:

Clean Water Program (1,232,380)
Homeless Provider Incubator (34,846)
Deferred Net Deferred
Outflows - Pension Inflows - Pension
Pension Liability Pension Expense
CALPERS Miscellaneous
Agent Multiple Employer Plan $ 5,529,542 $ 19,960,542 $ 12,459,068 $ 1,686,682 CALPERS Safety
Cost Sharing Plan 15,119,709 33,448,190 25,972,212 1,645,224 Total $ 20,649,251 $ 53,408,732 $ 38,431,280 $ 3,331,906 58 City Council/RSA Agenda 162 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 Plan 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, with one year being credited for each year of full-time employment completed. Members with at least 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:

Prior to On or After On or After
Hire date November 30, 2010 November 30, 2010 January 1, 2013 Benefit formula 2.5% @ 55 2.0% @ 60 2.0% @ 62
Average final compensation period 12 months 36 months 36 months Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments monthly for life monthly for life monthly for life Retirement age 55 60 62
Monthly benefits, as a % of
eligible compensation 2.500% 2.000% 2.000%
Required employee contribution rates 8.000% 7.000% 7.000% Required employer contribution rates 11.000% 10.373% 10.373% Required UAL payment $3,109,636 $0 $0
Miscellaneous Members
59 City Council/RSA Agenda 163 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 June 30, 2022, the following number of Miscellaneous employees were covered by the benefit terms:

Miscellaneous
Inactive employees or beneficiaries currently receiving benefits 287 Inactive employees entitled to but not yet receiving benefits 336 Active employees 174
Total 797
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, 2021. The total pension liability for the plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2020, rolled forward to June 30, 2021, using standard update procedures.

Actuarial Assumptions—The total pension liabilities in the June 30, 2020 actuarial valuations were determined using the following actuarial assumptions:

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

Discount Rate 7.15%
Inflation 2.30%
Salary Increases Varies by entry age and service
Payroll Growth 3.00%
Investment Rate of Return 7.15%
Mortality
(1)
Post Retirement Benefit Increase
Derived using CalPERS' Membership Data for all Funds
Contract COLA up to 2.0% until Purchasing Power Protection Allowance Floor on Purchasing Power applies, 2.5% thereafter
(1) The mortality table used was developed based on CalPERS-specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Pre-retirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries.

For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website. 60 City Council/RSA Agenda 164 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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.

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.

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.

Target Real Return Real Return
Asset Class Allocation Years 1-10 (a) Years 11(b)
Global Equity 50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
100.00%
(a) An expected inflation of 2.0% used for this period
(b) An expected inflation of 2.92% used for this period 61 City Council/RSA Agenda 165 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 one-percentage point higher than the current rate:

Total Pension Plan Fiduciary Net Pension
Liability Net Position Liability/(Asset)
Balance at June 30, 2020, measurement date $ 146,677,595 $ 110,853,154 $ 35,824,441 Changes in the year:

Service cost 2,433,023 - 2,433,023
Interest on total pension liability 10,410,959 - 10,410,959 Changes of assumptions - - -
Differences between expected and
actual experience 1,341,390 - 1,341,390
Net Plan to Plan Resource Movement - - -
Contribution-employer - 4,244,374 (4,244,374)
Contribution-employee (paid by employer) - 945,661 (945,661) Net investment income - 24,969,972 (24,969,972)
Benefit payments, including refunds of
employee contributions (7,255,353) (7,255,353) -
Administrative expense - (110,736) 110,736
Other Miscellaneous Incme/Expense - - -
Net changes 6,930,019 22,793,918 (15,863,899)
Balance at June 30, 2021, measurement date $ 153,607,614 $ 133,647,072 $ 19,960,542 Increase (Decrease)
Current
1% Decrease Discount Rate 1% Increase

6.15% 7.15% 8.15%
Net Pension Liability $ 40,485,065 $ 19,960,542 $ 3,080,088 62 City Council/RSA Agenda 166 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, the City recognized pension expense of $1,686,682 for the Miscellaneous Plan. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$4,667,917 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, 2023. 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
2023 $(2,505,376)
2024 (2,691,507)
2025 (2,973,935)
2027 (3,426,625)
Payable to Pension Plan
As of June 30, 2022, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2022.

Changes in Assumptions
There were no changes in assumptions for measurement date June 30, 2021.

Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 4,667,917 $ - Changes in assumptions - -
Net difference between projected and actual earnings on investments - 12,390,226
Differences between expected and actual experience 861,625 68,842 Total $ 5,529,542 $ 12,459,068
63 City Council/RSA Agenda 167 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 multiple-employer 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, with one year being credited for each year of full-time employment completed. 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 2021-22 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.

Safety Classic
Safety Second
Tier Classic Safety PEPRA
Benefit vesting schedule 5 years service 5 years service 5 years service Benefit payments Monthly for life Monthly for life Monthly for life Retirement age 50 55 57
Monthly benefits, as a % of annual salary 3.00% 3.00% 2.70% Required employee contribution rates 9.00% 9.000% 13.000% Required employer contribution rates 23.710% 20.640% 13.130% Required UAL payment $4,424,825 $36,547 $9,297
64 City Council/RSA Agenda 168 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2020, 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.

Valuation Date June 30, 2020
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal Cost Method
Actuarial Assumptions:

For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website. 65 City Council/RSA Agenda 169 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 shortterm 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.

Target Real Return Real Return
Asset Class Allocation Years 1-10 (a) Years 11(b)
Global Equity 50.00% 4.80% 5.98%
Global Fixed Income 28.00% 1.00% 2.62%
Inflation Sensitive 0.00% 0.77% 1.81%
Private Equity 8.00% 6.30% 7.23%
Real Estate 13.00% 3.75% 4.93%
Liquidity 1.00% 0.00% -0.92%
100.00%
(a) An expected inflation of 2.0% used for this period
(b) An expected inflation of 2.92% used for this period As of June 30, 2022, 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, 2021, using an actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021, using standard update procedures. The City’s proportionate share of the net pension liability as of measurement dates June 30, 2020, and 2021, was as follows:

Proportionate Share
of Net Pension Liability
Safety $ 33,448,190
Proportion - June 30, 2020 0.535230%
Proportion - June 30, 2021 0.618460%
Change - Increase (Decrease) 0.083230%
66 City Council/RSA Agenda 170 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 one-percentage 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, 2022, the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2022.

For the year ended June 30, 2022, the City recognized pension expense of $1,645,224 for the Safety Plan. At June 30, 2022, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:

Current
1% Decrease Discount Rate 1% Increase

6.15% 7.15% 8.15%
Net Pension Liability $ 65,154,870 $ 33,448,190 $ 7,405,068 Deferred
Outflows
Deferred
Inflows
of Resources of Resources
Differences between expected and actual experience $ 5,714,595 $ - Changes in assumptions - -
Net difference between projected and actual earnings on investments - 19,908,103
Change in employer's proportion 3,077,893 -
Changes in proportion and differences between contributions and proportionate share of contributions - 6,064,109
Pension contributions subsequent to measurement date 6,327,221 - Total $ 15,119,709 $ 25,972,212
67 City Council/RSA Agenda 171 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 $6,327,221 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, 2023. 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, 2021, the benefit terms covered the following number of employees:

Fiscal Year Deferred Outflow/
Ending June 30: (Inflows) of Resources
2023 (3,488,159)
2024 (3,768,113)
2025 (4,445,020)
2026 (5,478,432)
Inactive employees or beneficiaries currently receiving benefits 131 Inactive employees entitled to but not yet receiving benefits - Active employees 218
Total 349
68 City Council/RSA Agenda 172 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2021, and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation as of June 30, 2021.

Actuarial Assumptions—The total OPEB liability in the June 30, 2021, 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 6.00%. 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.

Valuation Date June 30, 2021
Measurement Date June 30, 2021
Actuarial Cost Method Entry-Age Normal, level percent of pay Actuarial Assumptions:

Discount Rate 6.00%
Inflation 2.50%
Contribution Policy Contributes full ADC
Salary Increases 2.80%
Investment Rate of Return 6.00%
Mortality CalPERS Experience Study and Review of Actuarial Assumptions published in December 2017 to the most
recent study published in November 2021.

Healthcare Trend Based on 2021 Getzen model with actual premium increases from 2021 to 2022 followed by 5.75% in 2022
decreasing gradually to an ultimate rate of 4.04% in
2075 for non-Medicare and 4.00% for all years for
Medicare.
69 City Council/RSA Agenda 173 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 or one percentage point higher 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 or one percentage point higher than current healthcare cost trend rates, follows:

Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
Balance at June 30, 2021 $ 17,264,710 $ 13,504,996 $ 3,759,714 Changes in the year:

Service cost 526,513 - 526,513
Interest 1,018,377 - 1,018,377
Differences between actual and
expected experience (1,493,063) - (1,493,063)
Changes in assumptions 1,029,609 - 1,029,609
Contribution - employer - 1,017,133 (1,017,133)
Benefit Payments (1,017,133) (1,017,133) -
Net investment income - 2,741,195 (2,741,195)
Administrative expenses - (58,796) 58,796
Net changes 64,303 2,682,399 (2,618,096)
Balance at June 30, 2022 $ 17,329,013 $ 16,187,395 $ 1,141,618 Increase (Decrease)
Current
1% Decrease Discount 1% Increase

5.00% 6.00% 7.00%
Net OPEB Liability $ (340,833) $ 1,141,618 $ 2,776,108
Current Healthcare
1% Decrease Trend Rate 1% Increase
Net OPEB Liability $ 3,251,812 $ 1,141,618 $ (456,702)
70 City Council/RSA Agenda 174 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

12. OTHER POSTEMPLOYMENT BENEFITS (OPEB), CONTINUED
OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB For the year ended June 30, 2022, the City recognized an OPEB expense of $147,104. At June 30, 2021, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
$978,253 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, 2023. Amounts reported as deferred outflows of resources and deferred inflows of resources related to OPEB will be recognized in OPEB expense as follows:

Changes of Assumptions
For measurement period ended June 30, 2021, the discount rate was changed to 6.00% and healthcare trend rates were updated to the 2021 Getzen model.

Changes in Benefits
There were no changes in benefits for measurement period ended June 30, 2021.

Outstanding Payables
There were no outstanding payables for the plan as of June 30, 2022.

Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date $ 978,253 $ - Differences Between Expected and Actual Experience 371,398 4,000,353 Changes of Assumptions 2,228,739 336,596
Net differences between projected and actual earnings on plan investments - 1,424,202
Total $ 3,578,390 $ 5,761,151
Fiscal Year
Ending June 30:
2023 $ (504,404)
2024 (523,710)
2025 (527,890)
2026 (763,026)
2027 (414,266)
Thereafter (427,718)
71 City Council/RSA Agenda 175 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 2021, and 2020, 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, 2022:

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, 2022:

Beginning Claims End Due Due in
Balance as of of Year and Changes Claims of Year Within More Than June 30, Liability in Estimates Payments Liability One Year One Year 2022 $ 1,324,085 $ 1,934,006 $ (1,748,155) $ 1,509,936 $ 302,586 $ 1,207,350 2021 1,816,314 771,683 (1,263,912) 1,324,085 211,569 1,112,516 2020 1,741,346 1,168,969 (1,094,001) 1,816,314 271,608 1,544,706 Beginning Claims End Due Due in
Balance as of of Year and Changes Claims of Year Within More Than June 30, Liability in Estimates Payments Liability One Year One Year 2022 $ 5,658,000 $ 2,782,519 $ (2,204,519) $ 6,236,000 $ 1,166,342 $ 5,069,658 2021 5,109,000 2,276,552 (1,727,552) 5,658,000 961,886 4,696,114 2020 5,040,000 1,122,412 (1,053,412) 5,109,000 883,505 4,225,495 72 City Council/RSA Agenda 176 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 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, 2022, the balance on this loan, including unpaid accrued interest, is $6,173,125.

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, 2022, the balance on this loan, including unpaid accrued interest, is $5,774,718. 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). 73 City Council/RSA Agenda 177 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 (private-purpose 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, 2022, 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.

Amount
Cash pooled with City $ 7,485,870
Restricted cash and investments 147
Total cash and investments $ 7,486,017
74 City Council/RSA Agenda 178 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022, 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 matured through December 2013, and they bear interest at the rate of 3.000%. The bonds in the amount of $340,000 matured through 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, 2021 Additions Retirements June 30, 2022 One Year One Year 2015A Refunding TAB

2.000% - 5.000% due 10/01/38 64,690,000 - (1,665,000) 63,025,000 1,840,000 61,185,000 Unamortized premium, 2015A TAB 6,279,199 - (383,479) 5,895,720 - 5,895,720 2015B Refunding TAB

1.000% - 4.500% due 10/01/33 3,865,000 - (240,000) 3,625,000 245,000 3,380,000 Unamortized discount, 2015B TAB (37,393) - 3,287 (34,106) - (34,106) 2017A Refunding TAB

3.000% - 5.000% due 10/01/33 20,685,000 - (1,405,000) 19,280,000 1,505,000 17,775,000 Unamortized premium, 2017A TAB 3,323,516 - (271,308) 3,052,208 - 3,052,208 2017B Refunding TAB

2.000% - 5.000% due 10/01/33 23,245,000 - (1,025,000) 22,220,000 955,000 21,265,000 Unamortized discount, 2017B TAB 3,431,540 - (280,125) 3,151,415 - 3,151,415 $ 125,481,862 $ - $ (5,266,625) $ 120,215,237 $ 4,545,000 $ 115,670,237 75 City Council/RSA Agenda 179 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 held 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 was $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 held 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 was $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.
76 City Council/RSA Agenda 180 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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, 2022:

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 $150,623,128. The annual debt service requirements are shown in the above schedule. For the fiscal year ended June 30, 2022, $9,486,544 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 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
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 5,990,000 3,890,856 9,880,856
2028-2032 36,420,000 14,504,006 50,924,006
2033-2037 34,055,000 5,391,956 39,446,956
2038-2039 11,225,000 410,441 11,635,441
Total $ 108,150,000 $ 42,473,128 $ 150,623,128
Unamortized bond
premium/discount 12,065,237 12,065,237
$ 120,215,237 $ 162,688,365
Tax Allocation Bonds
77 City Council/RSA Agenda 181 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

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 2021-22, $205,223 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 2021-22, $190,929 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 2021-22 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.

Project Name/Debt Obligation Amount Committed
Tax allocation bond payments $ 9,486,544
Union Landing OPA payments 396,152
78 City Council/RSA Agenda 182 Tuesday, May 14, 2024
City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2022

17. PRIOR PERIOD ADJUSTMENTS
The City recorded a prior period adjustment to correct loan receivables to capture draw down made in prior years.

Previously Loans Receivable
Reported Adjustment As Restated
Government-Wide Financial Statements
Governmental Activities $ 231,484,645 $ 665,436 $ 232,150,081 Fund Financial Statements
Low and Moderate Income Housing
Special Revenue Fund $ 32,187,160 $ 665,436 $ 32,852,596 79 City Council/RSA Agenda 183 Tuesday, May 14, 2024
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80 City Council/RSA Agenda 184 Tuesday, May 14, 2024

REQUIRED SUPPLEMENTARY

INFORMATION
81 City Council/RSA Agenda 185 Tuesday, May 14, 2024
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82 City Council/RSA Agenda 186 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information
For the year ended June 30, 2022

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.
83 City Council/RSA Agenda 187 Tuesday, May 14, 2024

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 $ 56,619,300 $ 56,619,300 $ 58,655,230 $ 2,035,930 Licenses, permits, and fees 3,920,300 3,920,300 5,280,497 1,360,197 Fines and forfeitures 272,200 272,200 224,251 (47,949)
Intergovernmental 181,500 130,000 228,322 98,322
Charges for services 2,602,800 2,602,800 3,140,050 537,250 Investment income 471,800 471,800 (2,724,835) (3,196,635) Other 313,500 313,500 296,467 (17,033)
- -
Total revenues 64,381,400 64,329,900 65,099,982 770,082 EXPENDITURES:

Current:

General government 12,629,301 12,999,350 10,776,648 2,222,702 Public safety 41,733,730 41,921,117 39,470,407 2,450,710 Community and recreation services 5,467,318 5,467,318 3,984,756 1,482,562 Economic and community development 4,740,919 4,839,432 3,394,004 1,445,428 Public works 4,726,448 4,914,510 4,029,060 885,450
Capital outlay 160,531 277,093 1,295,778 (1,018,685)
Debt service:

Principal retirement 603,026 603,026 603,215 (189)
Interest and fiscal charges 135,563 135,563 134,287 1,276 Total expenditures 70,196,836 71,157,409 63,688,155 7,469,254 REVENUE OVER (UNDER) EXPENDITURES (5,815,436) (6,827,509) 1,411,827 8,239,336

OTHER FINANCING
SOURCES (USES):

Transfers in 8,317,913 8,317,913 7,299,913 (1,018,000)
Transfers out (1,491,344) (1,491,344) (1,411,000) 80,344 Proceeds from sale of assets - - 1,638 1,638
Proceeds from long term debt - - 86,791,719 86,791,719
Total other financing sources (uses) 6,826,569 6,826,569 92,682,270 85,855,701 Net change in fund balance $ 1,011,133 $ (940) 94,094,097 $ 94,095,037 FUND BALANCES:

Beginning of year 26,480,885
End of year 120,574,982
Adjustments to GAAP basis (Footnote A) 4,277,207
Fund balances, end of year (Footnote A) $ 124,852,189
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, 2022
84 City Council/RSA Agenda 188 Tuesday, May 14, 2024

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 $ 30,200 $ 30,200 $ 1,731,073 $ 1,700,873 - -
Total revenues 30,200 30,200 1,731,073 1,700,873
EXPENDITURES:

Current:

Housing and community development - - 8,718 (8,718)
Total expenditures - - 8,718 (8,718)
Net change in fund balance $ 30,200 $ 30,200 1,722,355 $ 1,692,155 FUND BALANCES:

Beginning of year, as restated 32,852,596
End of year $ 34,574,951
Budgeted Amounts
City of Union City
Required Supplementary Information
For the year ended June 30, 2022
85 City Council/RSA Agenda 189 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information
For the year ended June 30, 2022

2. SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Fiscal year 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Measurement period 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total Pension Liability
Service cost $ 2,433,023 $ 2,464,929 $ 2,632,589 $ 2,706,624 $ 2,864,251 Interest on the total pension liability 10,410,959 9,921,578 9,523,726 8,884,813 8,673,637 Changes of assumptions - - - (621,644) 7,455,179
experience 1,341,390 (240,946) 3,206,882 (2,414,946) 1,153,485 Benefit payments, including refunds of employee
contributions (7,255,353) (6,479,557) (6,054,812) (5,596,093) (5,341,843) Net change in total pension liability 6,930,019 5,666,004 9,308,385 2,958,754 14,804,709 Total pension liability - beginning (a-1) 146,677,595 141,011,591 131,703,206 128,744,452 113,939,743 Total pension liability - ending (a-2) $ 153,607,614 $ 146,677,595 $ 141,011,591 $ 131,703,206 $ 128,744,452 Plan Fiduciary Net Position
Plan-to-plan movement $ - $ - $ - $ (3,233) $ -
Contributions-employer 4,244,374 3,864,555 3,848,992 3,179,595 2,927,761 Contributions-employee 945,661 1,127,611 1,311,530 1,233,093 1,119,518 Net investment income 24,969,972 5,323,192 6,665,329 8,010,566 9,658,906 Benefit payments, including refunds of employee
contributions (7,255,353) (6,479,557) (6,054,812) (5,596,093) (5,341,843) Administrative expense (110,736) (151,081) (72,411) (148,153) (128,212) Other miscellaneous income /(expense) - - 236 (281,346) - Net change in fiduciary net position 22,793,918 3,684,720 5,698,864 6,394,429 8,236,130 Plan fiduciary net position - beginning (b-1) 110,853,154 107,168,434 101,469,570 95,075,141 86,839,011 Plan fiduciary net position - ending (b-2) $ 133,647,072 $ 110,853,154 $ 107,168,434 $ 101,469,570 $ 95,075,141 Plan net pension liability - beginning (a-1)-(b-1) $ 35,824,441 $ 33,843,157 $ 30,233,636 $ 33,669,311 $ 27,100,732 Plan net pension liability - ending (a-2)-(b-2) 19,960,542 35,824,441 33,843,157 30,233,636 33,669,311

87.01% 75.58% 76.00% 77.04% 73.85%
Covered payroll $ 13,927,483 $ 13,521,828 $ 14,611,544 $ 14,474,267 $ 15,177,251 Net pension liability as a percentage of covered payroll 143.32% 264.94% 231.62% 208.88% 221.84% *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* 86 City Council/RSA Agenda 190 Tuesday, May 14, 2024
6/30/2017 6/30/2016 6/30/2015
6/30/2016 6/30/2015 6/30/2014
$ 2,421,699 $ 2,513,110 $ 2,430,874
8,172,480 7,877,012 7,576,954
- (1,991,573) -
(2,052,903) (1,972,066) -
(4,546,757) (4,311,625) (3,976,150)
3,994,519 2,114,858 6,031,678
109,945,224 107,830,366 101,798,688
$ 113,939,743 $ 109,945,224 $ 107,830,366
$ - $ (1,936) $ -
2,899,129 2,609,444 2,520,794
1,121,325 1,104,774 1,164,221
450,922 1,907,216 12,715,346
(4,546,757) (4,311,625) (3,976,150)
(53,002) (97,901) -
- - -
(128,383) 1,209,972 12,424,211
86,967,394 85,757,422 73,333,211
$ 86,839,011 $ 86,967,394 $ 85,757,422
$ 22,977,830 $ 22,072,944 $ 28,465,477
27,100,732 22,977,830 22,072,944

76.21% 79.10% 79.53%
$ 14,167,785 $ 14,451,463 $ 13,057,104
191.28% 159.00% 169.05%
87 City Council/RSA Agenda 191 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information
For the year ended June 30, 2022

3. SCHEDULE OF CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Fiscal year 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Measurement date 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Proportion of the net pension liability 0.61846% 0.53523% 0.51222% 0.49768% 0.47679% Proportionate share of the net pension liability $ 33,448,190 $ 52,487,841 $ 52,487,841 $ 47,957,639 $ 47,284,595 Covered payroll $ 10,846,180 $ 10,530,272 $ 10,681,452 $ 10,417,936 $ 9,575,599 Proportionate share of the net pension liability as a
percentage of covered payroll 308.39% 498.45% 491.39% 460.34% 493.80% Plan fiduciary net position as a percentage of the
total pension liability 88.29% 75.10% 75.26% 75.26% 73.31% *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* 88 City Council/RSA Agenda 192 Tuesday, May 14, 2024
6/30/2017 6/30/2016 6/30/2015
6/30/2016 6/30/2015 6/30/2014

0.46929% 0.41902% 0.36515%
$ 40,608,201 $ 28,760,899 $ 22,721,774
$ 9,335,067 $ 8,737,678 $ 8,687,097
435.01% 329.16% 261.56%

74.06% 78.40% 79.82%
89 City Council/RSA Agenda 193 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information
For the year ended June 30, 2022

4. SCHEDULE OF CONTRIBUTIONS - Last Ten Years*
A. Miscellaneous Employees, Agent Multiple-Employer Defined Benefit Plan FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18
Actuarially determined contribution $ 4,243,055 $ 4,243,055 $ 3,864,536 $ 3,848,992 $ 3,179,583 Contributions in relation to the
actuarially determined contribution (4,243,055) (4,243,055) (3,864,536) (3,848,992) (3,179,583) Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered payroll $ 14,345,307 $ 13,927,483 $ 13,521,828 $ 14,611,544 $ 14,474,267 Contributions as a percentage of
covered payroll 29.58% 30.47% 28.58% 26.34% 21.97%
B. Safety Employees, Cost-Sharing Multiple-Employer Defined Benefit Plan FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18
Contractually required contribution
(actuarially determined) $ 6,327,221 $ 5,689,550 $ 5,108,009 $ 4,520,381 $ 3,625,107 Contributions is relation to the
actuarially determined contributions (6,327,221) (5,689,550) (5,108,009) (4,520,381) (3,625,107) Contribution deficiency (excess) $ - $ - $ - $ - $ -
Covered payroll $ 11,171,566 10,846,180 10,530,272 10,681,452 10,417,936 Contributions as a percentage of
covered payroll 56.64% 52.46% 48.51% 42.32% 34.80%
*Historical information is required only for measurement periods for which GASB 68 is applicable.

Notes to Schedule of Employer Contribution:

Valuation date: 6/30/2019 6/30/2018 6/30/2017 6/30/2016 6/30/2015 Actuarial cost method: Entry Age Entry Age Entry Age Entry Age Entry Age Amortization method: (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Inflation: 2.50% 2.50% 2.63% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.00% 7.25% 7.38% 7.50% Retirement age: (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed Level percentage of payroll, closed (2) Depending on age, service, and type of employment Depending on age, service, and type of employment (3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPE Board.
90 City Council/RSA Agenda 194 Tuesday, May 14, 2024
FY 2016-17 FY 2015-16 FY 2014-15
$ 2,927,761 $ 2,899,129 $ 2,609,444
(2,927,761) (2,899,129) (2,609,444)
$ - $ - $ -
$ 15,177,251 $ 14,167,782 $ 14,451,463

19.29% 20.46% 18.06%
FY 2016-17 FY 2015-16 FY 2014-15
$ 3,044,371 $ 2,705,659 $ 1,746,271
(3,044,371) (2,705,659) (1,746,271)
$ - $ - $ -
9,575,599 9,335,067 8,737,678

31.79% 28.98% 19.99%
6/30/2014 6/30/2013 6/30/2012
Entry Age Entry Age Entry Age
(1) (1) (1)
Market Value Market Value 15 Year
Smoothed
Market Method

2.75% 2.75% 2.75%
(2) (2) (2)

7.50% 7.50% 7.50%
(3) (3) (3)
(4) (4) (4)
he most recent CalPERS Experience Study adopted by the CalPERS 91 City Council/RSA Agenda 195 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2022

5. OTHER POST EMPLOYMENT BENEFITS (OPEB)
Measurement Period 2020-21 2019-20 2018-19 2017-18 2016-17 Total OPEB Liability
Service Cost $ 526,513 $ 512,421 $ 320,035 $ 477,452 $ 469,251 Interest on the total OPEB liability 1,018,377 1,001,572 1,294,855 1,257,466 1,039,025 Changes in benefit terms - - - - 134,545
Differences between expected and actual experience (1,493,063) 144,434 (3,987,167) (916) 650,698 Changes of assumptions 1,029,609 808,111 (91,744) (531,010) 1,717,923 Benefit payments, including refunds of employee contributions and implicit subsidy (1,017,133) (1,024,032) (1,153,589) (1,235,546) (1,048,133) Net change in total OPEB liability 64,303 1,442,506 (3,617,610) (32,554) 2,963,309 Total OPEB liability - beginning 17,264,710 15,822,204 19,439,814 19,472,368 16,509,059 Total OPEB liability - ending (a) $ 17,329,013 $ 17,264,710 $ 15,822,204 $ 19,439,814 $ 19,472,368 Plan Fiduciary Net Position
Contributions - employer $ 878,906 $ 668,351 $ 1,030,851 $ 581,906 $ 3,094,420 Contributions - employer implicit subsidy 138,227 355,681 518,389 511,778 353,713 POA Employees - - - 141,862 -
Net investment income 2,741,195 585,439 808,491 626,123 869,012 Benefit payments, including refunds of employee contributions and implicit subsidy (1,017,133) (1,024,032) (1,153,589) (1,235,546) (1,048,133) Administrative expense (58,796) (44,405) (24,178) (23,900) (50,212) Net change in plan fiduciary net position 2,682,399 541,034 1,179,964 602,223 3,218,800 Plan fiduciary net position - beginning 13,504,996 12,963,962 11,783,998 11,181,775 7,962,975 Plan fiduciary net position - ending (b) $ 16,187,395 $ 13,504,996 $ 12,963,962 $ 11,783,998 $ 11,181,775 Net OPEB liability/(asset) - ending (a) - (b) $ 1,141,618 $ 3,759,714 $ 2,858,242 $ 7,655,816 $ 8,290,593 Plan fiduciary net position as a percentage of the total OPEB liability 93.41% 78.22% 81.94% 60.62% 57.42% Covered-employee payroll $ 21,867,460 $ 21,867,460 $ 20,793,624 $ 23,515,163 $ 22,885,803 Net OPEB liability as a percentage of covered-employee payroll 5.22% 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% fo the measurement period ended June 30, 2018. Discount rate for most recent period is 6.00%. *Ten years of data: Fiscal year 2017/18 was the first year of implementation of GASB Statement Number 75, therefore only five 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) 92 City Council/RSA Agenda 196 Tuesday, May 14, 2024
City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2022

5. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
Fiscal Year Ended June 30 2022 2021 2020 2019 2018
Actuarially Determined Contribution (ADC) $ 798,148 $ 779,772 $ 776,704 $ 1,153,781 $ 1,113,404 Contributions in relation to the ADC (978,253) (1,017,133) (1,024,032) (1,093,684) (1,089,332) Contribution deficiency (excess) $ (180,105) $ (237,361) $ (247,328) $ 60,097 $ 24,072 Covered-employee payroll $ 25,420,128 $ 21,943,718 $ 20,793,624 $ 22,885,803 $ 21,813,931 Contributions as a percentage of covered-employee payroll 3.85% 4.64% 4.92% 4.78% 4.99% (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)
93 City Council/RSA Agenda 197 Tuesday, May 14, 2024
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94 City Council/RSA Agenda 198 Tuesday, May 14, 2024

SUPPLEMENTARY

INFORMATION
95 City Council/RSA Agenda 199 Tuesday, May 14, 2024

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/ACTC Fund
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. 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.

Special Parks Fund
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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
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 Fund
This fund accounts for federal funds received through the County of Alameda for the development or rehabilitation of affordable housing.

DIPSA Development Fund
This fund accounts 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) Fund
This fund accounts 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) Fund
This fund accounts 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 Fund
This fund accounts for monies received from developers for the installation of traffic signals.

Supplemental Law Enforcement Fund
This fund accounts 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. 96 City Council/RSA Agenda 200 Tuesday, May 14, 2024

NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS, Continued:

Clean Water Program Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts for asset confiscation funds received from the federal government.

Measure F Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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. 97 City Council/RSA Agenda 201 Tuesday, May 14, 2024

NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS, Continued:

Youth Violence Prevention & Intervention Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts for impact fees collected by the City for affordable housing purposes.

SB 1383 CalRecycle Fund
This fund accounts for revenues and expenditures relating to SB 1383 CalRecycle Beverage Container Recycling Fund
This fund accounts for revenues and expenditures relating to Beverage Container Recycling Office of Traffic Safety Fund
This fund accounts for revenues and expenditures relating to Office of Traffic Safety Homeless Provider Incubator Fund
This fund accounts for revenues and expenditures relating to Homeless Provider Incubator 98 City Council/RSA Agenda 202 Tuesday, May 14, 2024

NON-MAJOR GOVERNMENTAL FUNDS

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 Fund
This fund accounts 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 Fund
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.

CAPITAL PROJECT FUNDS:

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

Bridge Benefit District Fund
This fund accounts for the construction and maintenance of bridges within the City, funded by developers and the property owners benefitted by the bridges.

Park Facilities Fund
This fund accounts 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 Fund
This fund accounts 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. 99 City Council/RSA Agenda 203 Tuesday, May 14, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2022
Street
Measure B Special State Lights and
ACTIA Parks Gas Tax Landscaping
ASSETS

Cash and investments $ 3,022,108 $ 2,067,170 $ 3,625,751 $ 1,697,814 Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes 13,277 - - 8,521
Accounts 22,980 - 51,236 1,842
Interest - - - -
Intergovernmental - - 132,690 -
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - 282
Total assets $ 3,058,365 $ 2,067,170 $ 3,809,677 $ 1,708,459

LIABILITIES
Accounts payable $ 354,380 $ 2,965 $ 121,950 $ 123,797
Other accrued liabilities 10,444 24,204 330 2,108
Due to other funds - - 12,635 20,113
Unearned revenue - - - -
Total liabilities 364,824 27,169 134,915 146,018

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

FUND BALANCE
Restricted 2,693,541 2,040,001 3,671,231 1,562,441
Committed - - - -
Assigned - - - -
Unassigned - - - -
Total fund balance 2,693,541 2,040,001 3,671,231 1,562,441 Total liabilities, deferred inflow of resources and
fund balances $ 3,058,365 $ 2,067,170 $ 3,809,677 $ 1,708,459 Special Revenue Funds
100
City Council/RSA Agenda 204 Tuesday, May 14, 2024
Housing and CFD Supplemental
Community DIPSA Maintenance EMS Traffic Law
Development HOME Development Districts Enhancement Signalization Enforcement $ - $ 205,126 $ 362,668 $ 998,509 $ 166,944 $ 454,040 $ 234,877 - - - - - - -
- - - 2,297 855 - -
- - - - - - -
307,157 802,303 - - - - -
205,474 104,951 1,398 - - - 43,664
- - - 53,885 - - -
670,476 1,801,115 - - - - -
- - - - - - -
$ 1,183,107 $ 2,913,495 $ 364,066 $ 1,054,691 $ 167,799 $ 454,040 $ 278,541 $ 93,620 $ 31,432 $ 28,492 $ 23,225 $ 17,926 $ 29,818 $ - 7,309 19,996 5,283 - - 2,710 4,471
298,448 - - 58,523 - - -
- - - - - - -
399,377 51,428 33,775 81,748 17,926 32,528 4,471
512,631 919,596 1,398 - - - 43,664
512,631 919,596 1,398 - - - 43,664
271,099 1,942,471 - 972,943 149,873 - 230,406
- - 328,893 - - 421,512 -
- - - - - - -
- - - - - - -
271,099 1,942,471 328,893 972,943 149,873 421,512 230,406 $ 1,183,107 $ 2,913,495 $ 364,066 $ 1,054,691 $ 167,799 $ 454,040 $ 278,541 Special Revenue Funds
101
City Council/RSA Agenda 205 Tuesday, May 14, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2022
Recycling
Clean Water and Waste Used Oil Housing
Program Management Block Grant In-Lieu
ASSETS
Cash and investments $ - $ 91,396 $ 11,309 $ 1,776,068
Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes 335 8,430 - -
Accounts - 59,443 - -
Interest - - - -
Intergovernmental - - - -
Due from other funds - - - 296,840
Loan receivable - - - 350,409
Prepaid items - - - -
Total assets $ 335 $ 159,269 $ 11,309 $ 2,423,317

LIABILITIES
Accounts payable $ 40,891 $ - $ - $ 3,138
Other accrued liabilities 8 - - -
Due to other funds 1,191,481 - - 2,432
Unearned revenue - - 10,139 -
Total liabilities 1,232,380 - 10,139 5,570

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

FUND BALANCE
Restricted - - 1,170 2,417,747
Committed - - - -
Assigned - 159,269 - -
Unassigned (1,232,045) - - -
Total fund balance (1,232,045) 159,269 1,170 2,417,747
Total liabilities, deferred inflow of resources and
fund balances $ 335 $ 159,269 $ 11,309 $ 2,423,317
Special Revenue Funds
102
City Council/RSA Agenda 206 Tuesday, May 14, 2024
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel tax PBID Mitigation Management State Measure F Enforcement $ 4,190 $ 154,193 $ 36,695 $ 1,646,703 $ 79,726 $ 1,336,797 $ 62,709 - - - - - - -
1,637 - - 22,151 - - -
- - - 2,542 - - -
- - - - - - -
- - - - - 52,746 -
- - - - - - -
- - - - - - -
- - - 753 - - -
$ 5,827 $ 154,193 $ 36,695 $ 1,672,149 $ 79,726 $ 1,389,543 $ 62,709 $ - $ 26,903 $ - $ 12,581 $ - $ 25,157 $ -
- - - 1,157,788 - 1,128 -
- 10,389 - 3,170 - - -
- - - - - - -
- 37,292 - 1,173,539 - 26,285 -
- - - - - - -
- - - - - - -
5,827 116,901 36,695 498,610 79,726 1,363,258 62,709
- - - - - - -
- - - - - - -
- - - - - - -
5,827 116,901 36,695 498,610 79,726 1,363,258 62,709
$ 5,827 $ 154,193 $ 36,695 $ 1,672,149 $ 79,726 $ 1,389,543 $ 62,709 Special Revenue Funds
103
City Council/RSA Agenda 207 Tuesday, May 14, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2022
Youth Measure D
Violence Waste
Prevention & Reduction/ Affordable Public
Intervention Recycling Housing Art
ASSETS
Cash and investments $ 812,872 $ 270,632 $ 1,269,782 $ 964,897 Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes - - - -
Accounts 7,565 - - -
Interest - - - -
Intergovernmental 185,580 49,732 - -
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - -
Total assets $ 1,006,017 $ 320,364 $ 1,269,782 $ 964,897

LIABILITIES
Accounts payable $ 7,091 $ - $ - $ -
Other accrued liabilities 1 - - -
Due to other funds 1,265 2,981 - -
Unearned revenue - - - -
Total liabilities 8,357 2,981 - -

DEFERRED INFLOW OF RESOURCES
Unavailable revenues 84,438 - - -
Total deferred inflow of resources 84,438 - - -

FUND BALANCE
Restricted 913,222 317,383 1,269,782 -
Committed - - - 964,897
Assigned - - - -
Unassigned - - - -
Total fund balance 913,222 317,383 1,269,782 964,897
Total liabilities, deferred inflow of resources and
fund balances $ 1,006,017 $ 320,364 $ 1,269,782 $ 964,897 Special Revenue Funds
104
City Council/RSA Agenda 208 Tuesday, May 14, 2024
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ 3,214,264 $ 251,052 $ 484,913 $ 265,734 $ 4,911,164 $ 113,110 $ - - - - - - - 14,597,484
563,621 - - - - - -
- - - - - - -
- - - - - - -
- - - - 243,730 - -
- - - - - - -
- - - - - - -
- - - - - - -
$ 3,777,885 $ 251,052 $ 484,913 $ 265,734 $ 5,154,894 $ 113,110 $ 14,597,484 $ 38,184 $ - $ 5,352 $ - $ - $ - $ -
- - - - - - -
- - 167 - - - -
- - - - - - -
38,184 - 5,519 - - - -
- - - - - - -
- - - - - - -
3,739,701 251,052 479,394 265,734 5,154,894 113,110 14,597,484 - - - - - - -
- - - - - - -
- - - - - - -
3,739,701 251,052 479,394 265,734 5,154,894 113,110 14,597,484 $ 3,777,885 $ 251,052 $ 484,913 $ 265,734 $ 5,154,894 $ 113,110 $ 14,597,484 Special Revenue Funds
105
City Council/RSA Agenda 209 Tuesday, May 14, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2022

Beverage Office of Homeless
SB 1383 Container Traffic Provider
Recycle Recycling Safety Incubator
ASSETS
Cash and investments $ 195,264 $ 20,968 $ 1,302 $ -
Restricted cash and investments
with fiscal agents - - - -
Receivables:

Taxes - - - -
Accounts 8,333 - - -
Interest - - - -
Intergovernmental - - 20,371 34,846
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - -
Total assets $ 203,597 $ 20,968 $ 21,673 $ 34,846

LIABILITIES
Accounts payable $ - $ - $ 65 $ 17,125
Other accrued liabilities 66 - - -
Due to other funds - - - 17,721
Unearned revenue - 5,236 - -
Total liabilities 66 5,236 65 34,846

DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - 15,273 34,846
Total deferred inflow of resources - - 15,273 34,846

FUND BALANCE
Restricted 203,531 15,732 6,335 -
Committed - - - -
Assigned - - - -
Unassigned - - - (34,846)
Total fund balance 203,531 15,732 6,335 (34,846)
Total liabilities, deferred inflow of resources
and fund balances $ 203,597 $ 20,968 $ 21,673 $ 34,846
Special Revenue Funds
106
City Council/RSA Agenda 210 Tuesday, May 14, 2024

Total
Pension Community Capital Bridge Non-Major
Obligation Facilities Facilities Benefit Park Measure Governmental Bonds District Improvements District Facilities WW Funds $ (438,316) $ 829,145 $ 959,621 $ 236,620 $ 1,664,801 $ 8,518 $ 34,071,136 5,097,663 533,721 - - - - 20,228,868
- - - - - - 621,124
- - - - - - 153,941
- - - - - - 1,109,460
- - - - - - 1,075,182
- - - - - - 350,725
- - - - - - 2,822,000
- - - - - - 1,035
$ 4,659,347 $ 1,362,866 $ 959,621 $ 236,620 $ 1,664,801 $ 8,518 $ 60,433,471 $ - $ - $ 23,051 $ - $ - $ - $ 1,027,143
- - 37,303 - - - 1,273,149
- - - - - - 1,619,325
- - - - - - 15,375
- - 60,354 - - - 3,934,992
- - - - - - 1,615,377
- - - - - - 1,615,377
4,659,347 1,362,866 - - - - 51,466,216
- - 899,267 236,620 1,664,801 8,518 4,524,508
- - - - - - 159,269
- - - - - - (1,266,891)
4,659,347 1,362,866 899,267 236,620 1,664,801 8,518 54,883,102 $ 4,659,347 $ 1,362,866 $ 959,621 $ 236,620 $ 1,664,801 $ 8,518 $ 60,433,471 Debt Service Funds Capital Project Funds
107
City Council/RSA Agenda 211 Tuesday, May 14, 2024
City of Union City
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-Major Governmental Funds
For the year ended June 30, 2022
Measure B Special State Street Lights
ACTIA Parks Gas Tax and Landscaping
REVENUES:

Taxes and special assessments $ 931,205 $ 2,587 $ 1,697,480 $ 2,623,059 Fines and forfeitures - - - -
Intergovernmental - - - -
Charges for services 22,980 - 116,169 3,872
Investment income 24,358 16,515 28,668 21,625
Other - - - 2,924
Total revenues 978,543 19,102 1,842,317 2,651,480
EXPENDITURES:

Current:

General government - - - 12,787
Public safety - - - -
Housing and community development - - - -
Community and recreation services - - - -
Economic and community development - - - -
Public works 1,669,780 96,018 1,730,223 2,642,067
Capital outlay - - - -
Debt service:

Principal repayment - - - 255,544
Interest and fiscal charges - - - 83,650
Total expenditures 1,669,780 96,018 1,730,223 2,994,048

REVENUE OVER
(UNDER) EXPENDITURES (691,237) (76,916) 112,094 (342,568)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - 750,000
Transfers out - - - -
Long term debt proceeds - - - -
Total other financing sources (uses) - - - 750,000
Net change in fund balances (691,237) (76,916) 112,094 407,432 FUND BALANCES:

Beginning of year 3,384,778 2,116,917 3,559,137 1,155,009 End of year $ 2,693,541 $ 2,040,001 $ 3,671,231 $ 1,562,441 Special Revenue Funds
108
City Council/RSA Agenda 212 Tuesday, May 14, 2024
Community
Housing and Facility Supplemental
Community DIPSA Districts EMS Traffic Law
Development HOME Development Maintenance Enhancement Signalization Enforcement $ - $ - $ - $ 1,141,679 $ 343,101 $ - $ -
- - - - - - -
1,104,274 11,731 1,398 - - - 180,048
- 3,264 - - - 8,678 -
- 1,518 3,350 - 675 4,142 2,413
34,539 13,496 - - - - -
1,138,813 30,009 4,748 1,141,679 343,776 12,820 182,461 - - - 13,767 9,916 - -
- - - 304,558 249,757 - -
712,916 55,531 - - - - -
- - - - - - -
- - 2,870 - - - -
330,028 - 144,754 548,212 - 135,973 -
- - - - - - 335,733
- - 2,490 - - - -
- - 85 - - - -
1,042,944 55,531 150,199 866,537 259,673 135,973 335,733 95,869 (25,522) (145,451) 275,142 84,103 (123,153) (153,272) - - - - - - -
- - - - - - -
- - - - - - -
- - - - - - -
95,869 (25,522) (145,451) 275,142 84,103 (123,153) (153,272) 175,230 1,967,993 474,344 697,801 65,770 544,665 383,678 $ 271,099 $ 1,942,471 $ 328,893 $ 972,943 $ 149,873 $ 421,512 $ 230,406 Special Revenue Funds
109
City Council/RSA Agenda 213 Tuesday, May 14, 2024
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 $ 1,281,653 $ - $ - $ -
Fines and forfeitures - - - -
Intergovernmental - - 8,664 -
Charges for services 4,881 307,683 - 4,911
Investment income - - - -
Other - - - -
Total revenues 1,286,534 307,683 8,664 4,911
EXPENDITURES:

Current:

General government 97,967 2,280 - -
Public safety - - - -
Housing and community development - - - 161,660
Community and recreation services - - - -
Economic and community development 311,920 - - 34,677
Public works 1,995,039 - 8,664 -
Capital outlay - - - -
Debt service:

Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 2,404,926 2,280 8,664 196,337

REVENUE OVER
(UNDER) EXPENDITURES (1,118,392) 305,403 - (191,426)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - (250,000) - -
Long term debt proceeds - - - -
Total other financing sources (uses) - (250,000) - -
Net change in fund balances (1,118,392) 55,403 - (191,426) FUND BALANCES:

Beginning of year (113,653) 103,866 1,170 2,609,173
End of year $ (1,232,045) $ 159,269 $ 1,170 $ 2,417,747 Special Revenue Funds
110
City Council/RSA Agenda 214 Tuesday, May 14, 2024
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel Tax PBID Mitigation Management State Measure F Enforcement $ 45,325 $ 1,009,213 $ - $ 93,750 $ - $ - $ -
- - - - 66,768 - -
- - - - - 308,608 -
- - - 30,501 - 220 -
4,190 537 - - 179 9,665 -
- - - 648,472 - - 8,500
49,515 1,009,750 - 772,723 66,947 318,493 8,500
1,322 3,131 - 440,609 - - -
748,067 766,529 - - - - -
- - - - - - -
- - - - - - -
- 279,672 - - - - -
- - - - - 86,147 -
- - - 2,053 - 5,001 -
- - - - - - -
- - - - - - -
749,389 1,049,332 - 442,662 - 91,148 -
(699,874) (39,582) - 330,061 66,947 227,345 8,500
- 30,000 - - - - -
- - - - - - -
- - - - - - -
- 30,000 - - - - -
(699,874) (9,582) - 330,061 66,947 227,345 8,500
705,701 126,483 36,695 168,549 12,779 1,135,913 54,209
$ 5,827 $ 116,901 $ 36,695 $ 498,610 $ 79,726 $ 1,363,258 $ 62,709 Special Revenue Funds
111
City Council/RSA Agenda 215 Tuesday, May 14, 2024
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, 2022
Youth Measure D
Violence Waste
Prevention/ Reduction/ Affordable Public
Intervention Recycling Housing Art
REVENUES:

Taxes and special assessments $ - $ - $ - $ 4,641
Fines and forfeitures - - - -
Intergovernmental 368,905 207,311 - -
Charges for services - - - -
Investment income - 1,416 - 7,535
Other - - 18,000 -
Total revenues 368,905 208,727 18,000 12,176
EXPENDITURES:

Current:

General government - 264,617 - -
Public safety - - - -
Housing and community development - - - -
Community and recreation services 152,274 - - -
Economic and community development - - - -
Public works - - - -
Capital outlay 37,849 - - -
Debt service:

Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 190,123 264,617 - -

REVENUE OVER
(UNDER) EXPENDITURES 178,782 (55,890) 18,000 12,176

OTHER FINANCING
SOURCES (USES):

Transfers in - 125,000 - -
Transfers out - - - -
Long term debt proceeds - - - -
Total other financing sources (uses) - 125,000 - -
Net change in fund balances 178,782 69,110 18,000 12,176 FUND BALANCES:

Beginning of year, as restated 734,440 248,273 1,251,782 952,721 End of year $ 913,222 $ 317,383 $ 1,269,782 $ 964,897
Special Revenue Funds
112
City Council/RSA Agenda 216 Tuesday, May 14, 2024
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ 1,372,871 $ - $ - $ - $ - $ - $ -
- - - - - - -
- - - - 1,451,599 - -
- - 85,504 - - 49,153 -
22,374 - - 2,079 33,773 - (1,856,527)
- 54,547 - - - - -
1,395,245 54,547 85,504 2,079 1,485,372 49,153 (1,856,527) - 21,283 - - - - 63,556
- - - - - - -
- - 39,347 - - - -
- - - - - - -
- - - - - - -
219,677 - - - 186,463 - -
- - - - - - -
- - - - - - -
- - - - - - -
219,677 21,283 39,347 - 186,463 - 63,556
1,175,568 33,264 46,157 2,079 1,298,909 49,153 (1,920,083) - - - - - - -
(5,700) - - - - - -
- - - - - - -
(5,700) - - - - - -
1,169,868 33,264 46,157 2,079 1,298,909 49,153 (1,920,083) 2,569,833 217,788 433,237 263,655 3,855,985 63,957 16,517,567 $ 3,739,701 $ 251,052 $ 479,394 $ 265,734 $ 5,154,894 $ 113,110 $ 14,597,484 Special Revenue Funds
113
City Council/RSA Agenda 217 Tuesday, May 14, 2024
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, 2022
Beverage Office of Homeless
SB 1383 Container Traffic Provider
Recycle Recycling Safety Incubator
REVENUES:

Taxes and special assessments $ 100,000 $ - $ - $ -
Fines and forfeitures - - - -
Intergovernmental 103,597 15,705 14,612 -
Charges for services - - - -
Investment income - 27 - -
Other - - - -
Total revenues 203,597 15,732 14,612 -
EXPENDITURES:

Current:

General government 66 - - -
Public safety - - 8,277 -
Housing and community development - - - -
Community and recreation services - - - 34,846
Economic and community development - - - -
Public works - - - -
Capital outlay - - - -
Debt service:

Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 66 - 8,277 34,846

REVENUE OVER
(UNDER) EXPENDITURES 203,531 15,732 6,335 (34,846)

OTHER FINANCING
SOURCES (USES):

Transfers in - - - -
Transfers out - - - -
Long term debt proceeds - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 203,531 15,732 6,335 (34,846) FUND BALANCES:

Beginning of year - - - -
End of year $ 203,531 $ 15,732 $ 6,335 $ (34,846)
Special Revenue Funds
114
City Council/RSA Agenda 218 Tuesday, May 14, 2024
Total
Pension Community Capital Bridge Non-Major
Obligation Facilities Facilities Benefit Park Measure Governmental Bonds District Improvements District Facilities WW Funds $ - $ 546,964 $ - $ - $ - $ - $ 11,193,528
- - - - - - 66,768
- - - - - - 3,776,452
- - 41,921 - - - 679,737
4,510 204 9,800 1,851 13,028 - (1,642,095)
2,772,502 - 2,495 - - - 3,555,475
2,777,012 547,168 54,216 1,851 13,028 - 17,629,865
2,418 40,177 - - - - 973,896
- - - - - - 2,077,188
- - - - - - 969,454
- - - - - - 187,120
- - - - - - 629,139
- - 164,883 - - - 9,957,928
- - 1,429,565 - - - 1,810,201
2,000,000 370,000 24,182 - - - 2,652,216
499,056 154,520 7,547 - - - 744,858
2,501,474 564,697 1,626,177 - - - 20,002,000
275,538 (17,529) (1,571,961) 1,851 13,028 - (2,372,135) - - - - - - 905,000
- - - - - - (255,700)
- - 1,045,262 - - - 1,045,262
- - 1,045,262 - - - 1,694,562
275,538 (17,529) (526,699) 1,851 13,028 - (677,573)
4,383,809 1,380,395 1,425,966 234,769 1,651,773 8,518 55,560,675 $ 4,659,347 $ 1,362,866 $ 899,267 $ 236,620 $ 1,664,801 $ 8,518 $ 54,883,102 Debt Service Funds Capital Project Funds
115
City Council/RSA Agenda 219 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure B Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 773,300 $ 773,300 $ 931,205 $ 157,905 Charges for services - - 22,980 22,980
Investment income 28,000 28,000 24,358 (3,642)
- -
Total revenues 801,300 801,300 978,543 177,243
EXPENDITURES:

Current:

Public works 1,852,800 4,041,081 1,669,780 2,371,301
Capital outlay - 4,625 - 4,625
Total expenditures 1,852,800 4,045,706 1,669,780 2,375,926 Net change in fund balance $ (1,051,500) $ (3,244,406) (691,237) $ 2,553,169 FUND BALANCES:

Beginning of year 3,384,778
End of year $ 2,693,541
Budgeted Amounts
City of Union City
116
City Council/RSA Agenda 220 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Special Parks Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 1,000 $ 1,000 $ 2,587 $ 1,587 Intergovernmental 178,000 178,000 - (178,000)
Investment income 30,000 30,000 16,515 (13,485)
Total revenues 209,000 209,000 19,102 (189,898)
EXPENDITURES:

Current:

Public works 1,170,000 2,474,890 96,018 2,378,872
Total expenditures 1,170,000 2,474,890 96,018 2,378,872 Net change in fund balance $ (961,000) $ (2,265,890) (76,916) $ 2,188,974 FUND BALANCES:

Beginning of year 2,116,917
End of year $ 2,040,001
City of Union City
Budgeted Amounts
117
City Council/RSA Agenda 221 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual State Gas Tax Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 2,952,602 $ 2,952,602 $ 1,697,480 $ (1,255,122) Charges for services 5,600 5,600 116,169 110,569
Investment income 40,600 40,600 28,668 (11,932)
Other 2,100 2,100 - (2,100)
- -
Total revenues 3,000,902 3,000,902 1,842,317 (1,158,585) EXPENDITURES:

Current:

Public works 2,903,239 5,002,821 1,730,223 3,272,598
Total expenditures 2,903,239 5,002,821 1,730,223 3,272,598 Net change in fund balance $ 97,663 $ (2,001,919) 112,094 $ 2,114,013 FUND BALANCES:

Beginning of year 3,559,137
End of year $ 3,671,231
City of Union City
Budgeted Amounts
118
City Council/RSA Agenda 222 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 2,688,600 $ 2,688,600 $ 2,623,059 $ (65,541) Charges for services 2,300 2,300 3,872 1,572
Investment income 25,600 25,600 21,625 (3,975)
Other - - 2,924 2,924
Total revenues 2,716,500 2,716,500 2,651,480 (65,020)
EXPENDITURES:

Current:

General government 12,500 12,525 12,787 (262)
Public works 3,360,830 3,372,112 2,642,067 730,045
Debt service:

Principal retirement 255,544 255,544 255,544 -
Interest and fiscal charges 83,650 83,650 83,650 -
Total expenditures 3,712,524 3,723,831 2,994,048 729,783 REVENUE OVER (UNDER) EXPENDITURES (996,024) (1,007,331) (342,568) 664,763

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 $ (246,024) $ (257,331) 407,432 $ 664,763 FUND BALANCES:

Beginning of year 1,155,009
End of year $ 1,562,441
City of Union City
Budgeted Amounts
119
City Council/RSA Agenda 223 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 674,900 $ 1,334,900 $ 1,104,274 $ (230,626) Other 500 500 34,539 34,039
Total revenues 675,400 1,335,400 1,138,813 (196,587)
EXPENDITURES:

Current:

Housing and community development 395,706 1,072,257 712,916 359,341 Public works 350,000 350,000 330,028 19,972
Total expenditures 745,706 1,422,257 1,042,944 379,313
Net change in fund balance $ (70,306) $ (86,857) 95,869 $ 182,726 FUND BALANCES:

Beginning of year 175,230
End of year $ 271,099
City of Union City
Budgeted Amounts
120
City Council/RSA Agenda 224 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HOME Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 163,970 $ 163,970 $ 11,731 $ (152,239) Charges for services - - 3,264 3,264
Investment income 1,000 1,000 1,518 518
Other 8,000 8,000 13,496 5,496
Total revenues 172,970 172,970 30,009 (142,961)
EXPENDITURES:

Current:

Housing and community development 172,970 296,965 55,531 241,434 Total expenditures 172,970 296,965 55,531 241,434
Net change in fund balance $ - $ (123,995) (25,522) $ 98,473 FUND BALANCES:

Beginning of year 1,967,993
End of year $ 1,942,471
City of Union City
Budgeted Amounts
121
City Council/RSA Agenda 225 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual DIPSA Development Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ - $ 1,398 $ 1,398
Investment income 10,000 10,000 3,350 (6,650)
Total revenues 10,000 10,000 4,748 (5,252)
EXPENDITURES:

Current:

Economic and community development - 25,000 2,870 22,130 Public works 70,000 518,373 144,754 373,619
Debt service:

Principal retirement 65,852 65,852 2,490 63,362
Interest and fiscal charges 2,090 2,090 85 2,005
Total expenditures 137,942 611,315 150,199 461,116
Net change in fund balance $ (127,942) $ (601,315) (145,451) $ 455,864 FUND BALANCES:

Beginning of year 474,344
End of year $ 328,893
City of Union City
Budgeted Amounts
122
City Council/RSA Agenda 226 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CFD Maintenance Districts Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 1,057,300 $ 1,057,300 $ 1,141,679 $ 84,379 Total revenues 1,057,300 1,057,300 1,141,679 84,379
EXPENDITURES:

Current:

General government 9,500 9,647 13,767 (4,120)
Public safety 445,936 445,936 304,558 141,378
Public works 581,760 581,781 548,212 33,569
Total expenditures 1,037,196 1,037,364 866,537 170,827
REVENUE OVER (UNDER) EXPENDITURES 20,104 19,936 275,142 255,206

OTHER FINANCING
SOURCES (USES):

Transfers in 33,000 33,000 - (33,000)
Total other financing sources (uses) 33,000 33,000 - (33,000) Net change in fund balance $ 53,104 $ 52,936 275,142 $ 222,206 FUND BALANCES:

Beginning of year 697,801
End of year $ 972,943
City of Union City
Budgeted Amounts
123
City Council/RSA Agenda 227 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual EMS Enhancement Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 344,300 $ 344,300 $ 343,101 $ (1,199) Investment income - - 675 675
Total revenues 344,300 344,300 343,776 (524)
EXPENDITURES:

Current:

General government 10,000 10,037 9,916 121
Public safety 273,176 273,176 249,757 23,419
Total expenditures 283,176 283,213 259,673 23,540
Net change in fund balance $ 61,124 $ 61,087 84,103 $ 23,016 FUND BALANCES:

Beginning of year 65,770
End of year $ 149,873
City of Union City
Budgeted Amounts
124
City Council/RSA Agenda 228 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Signalization Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services 20,000 20,000 8,678 (11,322)
Investment income 5,100 5,100 4,142 (958)
Total revenues 25,100 25,100 12,820 (12,280)
EXPENDITURES:

Current:

Public works 320,000 592,413 135,973 456,440
Total expenditures 320,000 592,413 135,973 456,440
Net change in fund balance $ (294,900) $ (567,313) (123,153) $ 444,160 FUND BALANCES:

Beginning of year 544,665
End of year $ 421,512
City of Union City
Budgeted Amounts
125
City Council/RSA Agenda 229 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Supplemental Law Enforcement Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 112,000 $ 112,000 $ 180,048 $ 68,048 Investment income 1,500 1,500 2,413 913
Total revenues 113,500 113,500 182,461 68,961
EXPENDITURES:

Capital outlay 446,000 446,000 335,733 110,267
Total expenditures 446,000 446,000 335,733 110,267
Net change in fund balance $ (332,500) $ (332,500) (153,272) $ 179,228 FUND BALANCES:

Beginning of year 383,678
End of year $ 230,406
City of Union City
Budgeted Amounts
126
City Council/RSA Agenda 230 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Clean Water Program Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 2,035,700 $ 2,035,700 $ 1,281,653 $ (754,047) Charges for services 1,000 1,000 4,881 3,881
Total revenues 2,036,700 2,036,700 1,286,534 (750,166)
EXPENDITURES:

Current:

General government 6,000 10,017 97,967 (87,950)
Economic and community development 249,505 254,240 311,920 (57,680) Public works 1,784,284 1,863,193 1,995,039 (131,846)
Total expenditures 2,039,789 2,127,450 2,404,926 (277,476) Net change in fund balance $ (3,089) $ (90,750) (1,118,392) $ (1,027,642) FUND BALANCES:

Beginning of year (113,653)
End of year $ (1,232,045)
City of Union City
Budgeted Amounts
127
City Council/RSA Agenda 231 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 263,600 $ 263,600 $ 307,683 $ 44,083 Total revenues 263,600 263,600 307,683 44,083
EXPENDITURES:

Current:

General government 6,000 10,017 2,280 7,737
Total expenditures 6,000 10,017 2,280 7,737
REVENUE OVER (UNDER) EXPENDITURES 257,600 253,583 305,403 51,820

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 $ 7,600 $ 3,583 55,403 $ 51,820 FUND BALANCES:

Beginning of year 103,866
End of year $ 159,269
City of Union City
Budgeted Amounts
128
City Council/RSA Agenda 232 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 12,500 $ 12,500 $ 8,664 $ (3,836)
Total revenues 12,500 12,500 8,664 (3,836)
EXPENDITURES:

Current:

Public works 12,500 31,304 8,664 22,640
Total expenditures 12,500 31,304 8,664 22,640
Net change in fund balance $ - $ (18,804) - $ 18,804
FUND BALANCES:

Beginning of year 1,170
End of year $ 1,170
City of Union City
Budgeted Amounts
129
City Council/RSA Agenda 233 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Housing In-Lieu Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 50,000 $ 50,000 $ - $ (50,000)
Charges for services 4,300 4,300 4,911 611
Total revenues 54,300 54,300 4,911 (49,389)
EXPENDITURES:

Current:

Housing and community development 236,587 255,084 161,660 93,424 Economic and community development 40,896 40,896 34,677 6,219 Total expenditures 277,483 295,980 196,337 99,643
Net change in fund balance $ (223,183) $ (241,680) (191,426) $ 50,254 FUND BALANCES:

Beginning of year 2,609,173
End of year $ 2,417,747
City of Union City
Budgeted Amounts
130
City Council/RSA Agenda 234 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 20,000 $ 20,000 $ 45,325 $ 25,325 Investment income - - 4,190 4,190
Total revenues 20,000 20,000 49,515 29,515
EXPENDITURES:

Current:

General government - 37 1,322 (1,285)
Public safety - - 748,067 (748,067)
Total expenditures - 37 749,389 (749,352)
REVENUE OVER (UNDER) EXPENDITURES 20,000 19,963 (699,874) (719,837)

OTHER FINANCING
SOURCES (USES):

Transfers in 47,344 47,344 - (47,344)
Total other financing sources (uses) 47,344 47,344 - (47,344) Net change in fund balance $ 67,344 $ 67,307 (699,874) $ (767,181) FUND BALANCES:

Beginning of year 705,701
End of year $ 5,827
City of Union City
Budgeted Amounts
131
City Council/RSA Agenda 235 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Union Landing PBID Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 959,900 $ 959,900 $ 1,009,213 $ 49,313 Investment income 500 500 537 37
Total revenues 960,400 960,400 1,009,750 49,350
EXPENDITURES:

Current:

General government 3,500 1,852 3,131 (1,279)
Public safety 631,789 828,984 766,529 62,455
Economic and community development 381,776 444,288 279,672 164,616 Total expenditures 1,017,065 1,275,124 1,049,332 225,792 REVENUE OVER (UNDER) EXPENDITURES (56,665) (314,724) (39,582) 275,142

OTHER FINANCING
SOURCES (USES):

Transfers in 30,000 30,000 30,000 -
Total other financing sources (uses) 30,000 30,000 30,000 - Net change in fund balance $ (26,665) $ (284,724) (9,582) $ 275,142 FUND BALANCES:

Beginning of year 126,483
End of year $ 116,901
City of Union City
Budgeted Amounts
132
City Council/RSA Agenda 236 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 15,500 $ 15,500 $ - $ (15,500)
Total revenues 15,500 15,500 - (15,500)
EXPENDITURES:

Current:

General government 15,500 15,500 - 15,500
Total expenditures 15,500 15,500 - 15,500
Net change in fund balance $ - $ - - $ -
FUND BALANCES:

Beginning of year 36,695
End of year $ 36,695
City of Union City
Budgeted Amounts
133
City Council/RSA Agenda 237 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Solid Waste Management Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 96,600 $ 96,600 $ 93,750 $ (2,850) Charges for services 91,700 91,700 30,501 (61,199)
Other - - 648,472 648,472
Total revenues 188,300 188,300 772,723 584,423
EXPENDITURES:

Current:

General government 450,147 494,972 440,609 54,363
Capital outlay 8,500 8,500 2,053 6,447
Total expenditures 458,647 503,472 442,662 60,810
Net change in fund balance $ (270,347) $ (315,172) 330,061 $ 645,233 FUND BALANCES:

Beginning of year 168,549
End of year $ 498,610
City of Union City
Budgeted Amounts
134
City Council/RSA Agenda 238 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Asset Forfeiture State Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Fines and forfeitures $ 1,000 $ 1,000 $ 66,768 $ 65,768 Investment income - - 178 178
- -
Total revenues 1,000 1,000 66,946 65,946
Net change in fund balance $ 1,000 $ 1,000 66,946 $ 65,946 FUND BALANCES:

Beginning of year 12,779
End of year $ 79,725
City of Union City
Budgeted Amounts
135
City Council/RSA Agenda 239 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure F Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 295,200 $ 295,200 $ 308,608 $ 13,408 Charges for services - - 220 220
Investment income 4,000 4,000 9,665 5,665
Total revenues 299,200 299,200 318,493 19,293
EXPENDITURES:

Current:

Public works 395,000 1,371,382 86,147 1,285,235
Capital outlay 5,000 5,000 5,001 (1)
Total expenditures 400,000 1,376,382 91,148 1,285,234
Net change in fund balance $ (100,800) $ (1,077,182) 227,345 $ 1,304,527 FUND BALANCES:

Beginning of year 1,135,913
End of year $ 1,363,258
City of Union City
Budgeted Amounts
136
City Council/RSA Agenda 240 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CUPA Enforcement Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other $ 2,000 $ 2,000 $ 8,500 $ 6,500
Total revenues 2,000 2,000 8,500 6,500
Net change in fund balance $ 2,000 $ 2,000 8,500 $ 6,500 FUND BALANCES:

Beginning of year 54,209
End of year $ 62,709
City of Union City
Budgeted Amounts
137
City Council/RSA Agenda 241 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 517,000 $ 642,000 $ 368,905 $ (273,095) Total revenues 517,000 642,000 368,905 (273,095)
EXPENDITURES:

Current:

Community and recreation services 258,070 421,650 152,274 269,376 Capital outlay 31,695 31,695 37,849 (6,154)
Total expenditures 289,765 453,345 190,123 263,222
Net change in fund balance $ 227,235 $ 188,655 178,782 $ (9,873) FUND BALANCES:

Beginning of year 734,440
End of year $ 913,222
City of Union City
Budgeted Amounts
138
City Council/RSA Agenda 242 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 217,400 $ 217,400 $ 207,311 $ (10,089) Investment income 2,000 2,000 1,416 (584)
Total revenues 219,400 219,400 208,727 (10,673)
EXPENDITURES:

Current:

General government 345,200 345,200 264,617 80,583
Total expenditures 345,200 345,200 264,617 80,583
REVENUE OVER (UNDER) EXPENDITURES (125,800) (125,800) (55,890) 69,910

OTHER FINANCING
SOURCES (USES):

Transfers in 125,000 125,000 125,000 -
Total other financing sources (uses) 125,000 125,000 125,000 - Net change in fund balance $ (800) $ (800) 69,110 $ 69,910 FUND BALANCES:

Beginning of year 248,273
End of year $ 317,383
City of Union City
Budgeted Amounts
139
City Council/RSA Agenda 243 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other $ 10,000 $ 10,000 $ 18,000 $ 8,000
Total revenues 10,000 10,000 18,000 8,000
Net change in fund balance $ 10,000 $ 10,000 18,000 $ 8,000 FUND BALANCES:

Beginning of year 1,251,782
End of year $ 1,269,782
City of Union City
Budgeted Amounts
140
City Council/RSA Agenda 244 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Art Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 10,000 $ 10,000 $ 4,641 $ (5,359) Investment income - - 7,535 7,535
Total revenues 10,000 10,000 12,176 2,176
EXPENDITURES:

Current:

Economic and community development - 381,348 - 381,348
Total expenditures - 381,348 - 381,348
Net change in fund balance $ 10,000 $ (371,348) 12,176 $ 383,524 FUND BALANCES:

Beginning of year 952,721
End of year $ 964,897
City of Union City
Budgeted Amounts
141
City Council/RSA Agenda 245 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure BB Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 1,112,200 $ 1,112,200 $ 1,372,871 $ 260,671 Investment income 14,200 14,200 22,374 8,174
Total revenues 1,126,400 1,126,400 1,395,245 268,845
EXPENDITURES:

Current:

Public works 1,805,000 3,256,616 219,677 3,036,939
Total expenditures 1,805,000 3,256,616 219,677 3,036,939 Net change in fund balance $ (678,600) $ (2,130,216) 1,169,868 $ 3,300,084 FUND BALANCES:

Beginning of year 2,569,833
End of year $ 3,739,701
City of Union City
Budgeted Amounts
142
City Council/RSA Agenda 246 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Cable TV PEG Special Revenue Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Other 35,400 35,400 54,547 19,147
Total revenues 35,400 35,400 54,547 19,147
EXPENDITURES:

Current:

General government 25,000 25,000 21,283 3,717
Total expenditures 25,000 25,000 21,283 3,717
Net change in fund balance $ 10,400 $ 10,400 33,264 $ 22,864 FUND BALANCES:

Beginning of year 217,788
End of year $ 251,052
City of Union City
Budgeted Amounts
143
City Council/RSA Agenda 247 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 130,700 $ 130,700 $ 85,504 $ (45,196) Total revenues 130,700 130,700 85,504 (45,196)
EXPENDITURES:

Current:

Housing and community development 158,500 221,726 39,347 182,379 Total expenditures 158,500 221,726 39,347 182,379
Net change in fund balance $ (27,800) $ (91,026) 46,157 $ 137,183 FUND BALANCES:

Beginning of year 433,237
End of year $ 479,394
City of Union City
Budgeted Amounts
144
City Council/RSA Agenda 248 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Congestion Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ - $ - $ 2,079 $ 2,079
Total revenues - - 2,079 2,079
Net change in fund balance $ - $ - 2,079 $ 2,079
FUND BALANCES:

Beginning of year 263,655
End of year $ 265,734
City of Union City
Budgeted Amounts
145
City Council/RSA Agenda 249 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB 1 Maintenance & Rehab Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 1,464,000 $ 1,464,000 $ 1,451,599 $ (12,401) Investment income 20,200 20,200 33,773 13,573
Total revenues 1,484,200 1,484,200 1,485,372 1,172
EXPENDITURES:

Current:

Public works 1,464,210 4,087,257 186,463 3,900,794
Total expenditures 1,464,210 4,087,257 186,463 3,900,794 Net change in fund balance $ 19,990 $ (2,603,057) 1,298,909 $ 3,901,966 FUND BALANCES:

Beginning of year 3,855,985
End of year $ 5,154,894
City of Union City
Budgeted Amounts
146
City Council/RSA Agenda 250 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Impact Fee Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 46,400 $ 46,400 $ 49,153 $ 2,753 Investment income 5,000 5,000 - (5,000)
Total revenues 51,400 51,400 49,153 (2,247)
Net change in fund balance $ 51,400 $ 51,400 49,153 $ (2,247) FUND BALANCES:

Beginning of year 63,957
End of year $ 113,110
City of Union City
Budgeted Amounts
147
City Council/RSA Agenda 251 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Stabilization Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ 750,000 $ 750,000 $ (1,856,527) $ (2,606,527) Total revenues 750,000 750,000 (1,856,527) (2,606,527)
EXPENDITURES:

Current:

General government 56,000 56,000 63,556 (7,556)
Total expenditures 56,000 56,000 63,556 (7,556)
Net change in fund balance $ 694,000 $ 694,000 (1,920,083) $ (2,614,083) FUND BALANCES:

Beginning of year, as restated 16,517,567
End of year $ 14,597,484
City of Union City
Budgeted Amounts
148
City Council/RSA Agenda 252 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB 1383 Recycle Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 100,000 $ 100,000 $ 100,000 $ - Intergovernmental - 103,597 103,597 -
Total revenues 100,000 203,597 203,597 -
EXPENDITURES:

Current:

General government 100,000 187,597 66 187,531
Capital outlay - 16,000 - 16,000
Total expenditures 100,000 203,597 66 203,531
Net change in fund balance $ - $ - 203,531 $ 203,531
FUND BALANCES:

Beginning of year -
End of year $ 203,531
City of Union City
Budgeted Amounts
149
City Council/RSA Agenda 253 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Beverage Container Recycling Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ - $ 15,705 $ 15,705
Investment income - - 27 27
Total revenues - - 15,732 15,732
Net change in fund balance $ - $ - 15,732 $ 15,732
FUND BALANCES:

Beginning of year -
End of year $ 15,732
City of Union City
Budgeted Amounts
150
City Council/RSA Agenda 254 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Office of Traffic Safety Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ - $ 60,000 $ 14,612 $ (45,388)
Total revenues - 60,000 14,612 (45,388)
EXPENDITURES:

Current:

Public safety - 60,000 8,277 51,723
Total expenditures - 60,000 8,277 51,723
Net change in fund balance $ - $ - 6,335 $ 6,335
FUND BALANCES:

Beginning of year -
End of year $ 6,335
City of Union City
Budgeted Amounts
151
City Council/RSA Agenda 255 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Provider Incubator Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Intergovernmental $ 253,935 $ 253,935 $ - $ (253,935)
Total revenues 253,935 253,935 - (253,935)
EXPENDITURES:

Current:

Community and recreation services 253,935 253,935 34,846 219,089 Total expenditures 253,935 253,935 34,846 219,089
Net change in fund balance $ - $ - (34,846) $ (34,846)
FUND BALANCES:

Beginning of year -
End of year $ (34,846)
City of Union City
Budgeted Amounts
152
City Council/RSA Agenda 256 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Obligation Bonds Debt Service Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Investment income $ 5,200 $ 5,200 $ 4,510 $ (690)
Other 2,600,000 2,600,000 2,772,502 172,502
Total revenues 2,605,200 2,605,200 2,777,012 171,812
EXPENDITURES:

Current:

General government 7,800 7,800 2,418 5,382
Debt service:

Principal retirement 2,000,000 2,000,000 2,000,000 -
Interest and fiscal charges 499,056 499,056 499,056 -
Total expenditures 2,506,856 2,506,856 2,501,474 5,382
Net change in fund balance $ 98,344 $ 98,344 275,538 $ 177,194 FUND BALANCES:

Beginning of year 4,383,809
End of year $ 4,659,347
City of Union City
Budgeted Amounts
153
City Council/RSA Agenda 257 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Community Facilities District Debt Service Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 550,500 $ 550,500 $ 546,964 $ (3,536) Investment income 3,000 3,000 204 (2,796)
Total revenues 553,500 553,500 547,168 (6,332)
EXPENDITURES:

Current:

General government 42,500 42,537 40,177 2,360
Debt service:

Principal retirement 370,000 370,000 370,000 -
Interest and fiscal charges 154,520 154,520 154,520 -
Total expenditures 567,020 567,057 564,697 2,360
Net change in fund balance $ (13,520) $ (13,557) (17,529) $ (3,972) FUND BALANCES:

Beginning of year 1,380,395
End of year $ 1,362,866
City of Union City
Budgeted Amounts
154
City Council/RSA Agenda 258 Tuesday, May 14, 2024

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 Fund
This fund accounts 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 Fund
This fund accounts 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 Fund
This fund accounts 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.
155
City Council/RSA Agenda 259 Tuesday, May 14, 2024
Combining Statement of Net Position
Internal Service Funds
June 30, 2022
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
ASSETS
Current assets:

Cash and investments $ 9,340,333 $ 2,315,193 $ 2,308,557 $ 13,964,083 Restricted cash and investments
with fiscal agents 717,666 55,000 - 772,666
Accounts receivable - 5,287 - 5,287
Total current assets 10,057,999 2,375,480 2,308,557 14,742,036 Noncurrent assets:

Capital assets:

Depreciable, net - - 1,966,584 1,966,584
Total capital assets - - 1,966,584 1,966,584
Total noncurrent assets - - 1,966,584 1,966,584
TOTAL ASSETS 10,057,999 2,375,480 4,275,141 16,708,620

LIABILITIES
Current liabilities:

Accounts payable 309,844 19,674 83,462 412,980
Other accrued liabilities - - 38 38
Due to other funds 1,426 489 5,191 7,106
Compensated absences due in one year - - 9,520 9,520
General liability claims due in one year - 302,586 - 302,586 Workers' compensation claims due in one year 1,166,342 - - 1,166,342 Total current liabilities 1,477,612 322,749 98,211 1,898,572 Noncurrent liabilities:

Compensated absences due in more than one year - - 42,230 42,230 General liability claims due in more than one year - 1,207,350 - 1,207,350 Workers' compensation claim due
in more than one year 5,069,658 - - 5,069,658
Total noncurrent liabilities 5,069,658 1,207,350 42,230 6,319,238 TOTAL LIABILITIES 6,547,270 1,530,099 140,441 8,217,810

NET POSITION
Investment in capital assets - - 1,966,584 1,966,584
Unrestricted 3,510,729 845,381 2,168,116 6,524,226
Total net position $ 3,510,729 $ 845,381 $ 4,134,700 $ 8,490,810 City of Union City
156
City Council/RSA Agenda 260 Tuesday, May 14, 2024
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2022
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
OPERATING REVENUES:

Charges for sales and services $ 2,254,577 $ 1,800,000 $ 1,224,682 $ 5,279,259 Total operating revenues 2,254,577 1,800,000 1,224,682 5,279,259 OPERATING EXPENSES:

Garage operations - - 972,157 972,157
Workers' compensation claims and premiums 2,204,519 - - 2,204,519 Insurance - 1,748,156 - 1,748,156
Administration 135,943 43,892 - 179,835
Depreciation - - 445,017 445,017
Total operating expenses 2,340,462 1,792,048 1,417,174 5,549,684 OPERATING INCOME (LOSS) (85,885) 7,952 (192,492) (270,425) NONOPERATING REVENUES (EXPENSES):

Other revenues 8,620 - - 8,620
Gain on disposal of capital assets - - 45,595 45,595
Total nonoperating revenue (expenses) 8,620 - 45,595 54,215

INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS (77,265) 7,952 (146,897) (216,210)
Transfer out - - 120,000 120,000
Change in net position (77,265) 7,952 (296,897) (366,210) Net position:

Beginning of year 3,587,994 837,429 4,431,597 8,857,020 End of year $ 3,510,729 $ 845,381 $ 4,134,700 $ 8,490,810 City of Union City
157
City Council/RSA Agenda 261 Tuesday, May 14, 2024
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2022
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
CASH FLOWS FROM OPERATING ACTIVITIES:

Cash received from other funds $ 2,355,197 $ 1,802,361 $ 1,686,366 $ 5,843,924 Cash payments to suppliers (1,444,761) (1,573,258) (954,956) (3,972,975) Payments for employee services (135,943) (43,892) 6,931 (172,904) Net cash provided by operating activities 774,493 185,211 738,341 1,698,045

CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:

Cash receipts from other revenues 8,620 - - 8,620
Transfers in - - (270,000) (270,000)
Transfers out - - 120,000 120,000
Net cash provided by (used in) by
noncapital financing activities 8,620 - (150,000) (141,380)

CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:

Cash paid for the acquisition/construction of capital assets - - (319,347) (319,347) Cash receipts from sale of assets - - 45,595 45,595
Net cash provided (used in) capital and
related financing activities - - (273,752) (273,752)
Net increase (decrease) in cash
and cash equivalents 783,113 185,211 314,589 1,282,913
CASH AND CASH EQUIVALENTS:

Beginning of year 9,274,886 2,184,982 1,993,968 13,453,836 End of year $ 10,057,999 $ 2,370,193 $ 2,308,557 $ 14,736,749 CASH FLOWS FROM OPERATING ACTIVITIES:

Operating income (loss) $ (85,885) $ 7,952 $ (192,492) $ (270,425) Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:

Depreciation - - 445,017 445,017
Accounts receivable 44,991 2,276 55,151 102,418
Due from other funds 55,629 85 406,533 462,247
Accounts payable and accrued liabilities 181,758 (10,953) 17,201 188,006 Accrued compensated absence - - 6,931 6,931
Accrued general liability claims - 185,851 - 185,851
Accrued worker's compensation claims 578,000 - - 578,000 Net cash provided (used) by operating activities $ 774,493 $ 185,211 $ 738,341 $ 1,698,045 City of Union City
158
City Council/RSA Agenda 262 Tuesday, May 14, 2024
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
This fund accounts for payroll related expenditures of the City.

Trust/Agency Fund
This fund accounts for miscellanous collections/payments.

Post-Employment Medical Benefits Fund
This fund accounts for expenses related to post-employment benefits other than pension plans.

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

Leisure Revolving Fund
This fund accounts for participant-paid activities offered through Leisure Services programs.

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

Code Enforcement Fund
This fund accounts 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
This fund accounts 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.
159
City Council/RSA Agenda 263 Tuesday, May 14, 2024
Balance Sheet
General Fund
June 30, 2022
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
ASSETS
Cash and investments $ 28,054,428 $ 349,535 $ 6,027,288 $ 13,809 Receivables:

Taxes 5,052,586 - - -
Accounts 750,021 53,481 - -
Interest 190,638 - - -
Intergovernmental 146,784 - - -
Due from other funds 3,560,291 594,746 - -
Loans receivable 234,445 - - -
Prepaid items and condemnation deposits 6,457 - - -
Property held for resale, net of
allowance for decline in value 86,184,000 - - -
Total assets $ 124,179,650 $ 997,762 $ 6,027,288 $ 13,809

LIABILITIES
Accounts payable $ 2,500,135 $ 919 $ 139,385 $ -
Accrued payroll - 996,843 3,495 -
Other accrued liabilities 819,543 - 20,301 -
Due to other funds - - - -
Due to other agencies 25,238 - 76,105 -
Deposit payable 9,048 - 5,788,002 -
Unearned revenue 137,312 - - -
Total liabilities 3,491,276 997,762 6,027,288 -

DEFERRED INFLOW OF RESOURCES
Unavailable revenues 113,392 - - -
Total deferred inflow of resources 113,392 - - -

FUND BALANCE
Nonspendable:

Prepaid item 6,457 - - -
Loans receivable 234,445 - - -
Restricted 86,210,509 - - -
Assigned 10,612,850 - - 13,809
Unassigned 23,510,721 - - -
Total fund balance 120,574,982 - - 13,809
Total liabilities, deferred inflow of
resources and fund balances $ 124,179,650 $ 997,762 $ 6,027,288 $ 13,809 City of Union City
160
City Council/RSA Agenda 264 Tuesday, May 14, 2024
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility General Acquisition Revolving Impact Enforcement Maintenance Fund $ 127,753 $ 377,646 $ 2,858,896 $ 17,077 $ 1,128,627 $ 38,955,059 - - - - - 5,052,586
- 5,000 101,834 - 340,927 1,251,263
- - - - - 190,638
- - - - - 146,784
- - - - - 4,155,037
- - - - - 234,445
- - - - - 6,457
- - - - - 86,184,000
$ 127,753 $ 382,646 $ 2,960,730 $ 17,077 $ 1,469,554 $ 136,176,269 $ - $ 111,304 $ - $ - $ 116,656 $ 2,868,399
- - - - - 1,000,338
- 596 - - (1,787) 838,653
- 27,141 - - 2,737 29,878
- - - - - 101,343
- 58,970 - - - 5,856,020
- 355,243 - - - 492,555
- 553,254 - - 117,606 11,187,186
- - - - 23,502 136,894
- - - - 23,502 136,894
- - - - - 6,457
- - - - - 234,445
- - - - - 86,210,509
127,753 - 2,960,730 17,077 1,328,446 15,060,665
- (170,608) - - - 23,340,113
127,753 (170,608) 2,960,730 17,077 1,328,446 124,852,189 $ 127,753 $ 382,646 $ 2,960,730 $ 17,077 $ 1,469,554 $ 136,176,269 161
City Council/RSA Agenda 265 Tuesday, May 14, 2024
City of Union City
Schedule of Revenues, Expenditures and Changes in Fund Balances General Fund
For the year ended June 30, 2022
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
REVENUES:

Taxes and special assessments $ 58,655,230 $ - $ - $ -
Licenses, permits and fees 5,280,497 - - -
Fines and forfeitures 224,251 - - -
Intergovernmental 228,322 - - -
Charges for services 3,140,050 - - -
Investment income (2,724,835) - - -
Other revenues 296,467 - - -
Total revenues 65,099,982 - - -
EXPENDITURES:

Current:

General government 10,776,648 - - 204,344
Public safety 39,470,407 - - 470,000
Community and recreation services 3,984,756 - - -
Economic and community development 3,394,004 - - -
Public works 4,029,060 - - -
Capital outlay 1,295,778 - - -
Debt service:

Principal repayment 603,215 - - -
Interest and fiscal charges 134,287 - - -
Total expenditures 63,688,155 - - 674,344
REVENUES OVER (UNDER) EXPENDITURES 1,411,827 - - (674,344) OTHER FINANCING SOURCES (USES):

Transfers in 7,299,913 - - 506,000
Transfers out (1,411,000) - - -
Proceeds from sale of assets 1,638 - - -
Long term debt proceeds 86,791,719 - - -
Total other financing sources (uses) 92,682,270 - - 506,000 Net change in fund balances 94,094,097 - - (168,344)
FUND BALANCES:

Beginning of year 26,480,885 - - 182,153
End of year $ 120,574,982 $ - $ - $ 13,809
162
City Council/RSA Agenda 266 Tuesday, May 14, 2024
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility General Acquisition Revolving Impact Enforcement Maintenance Fund $ - $ - $ - $ - $ - $ 58,655,230
- - - - - 5,280,497
- - - - - 224,251
- - - - - 228,322
- 1,596,704 - - 1,500,225 6,236,979
- - - - - (2,724,835)
- 700 1,222,000 - 176,416 1,695,583
- 1,597,404 1,222,000 - 1,676,641 69,596,027
- - - - - 10,980,992
- - - - - 39,940,407
- 1,801,595 - - - 5,786,351
- - - - - 3,394,004
- - - - 1,758,633 5,787,693
- - - - 71 1,295,849
- - - - 58,249 661,464
- - - - 23,123 157,410
- 1,801,595 - - 1,840,076 68,004,170
- (204,191) 1,222,000 - (163,435) 1,591,857
- - - - 150,000 7,955,913
- - - - - (1,411,000)
- - - - - 1,638
- - - - - 86,791,719
- - - - 150,000 93,338,270
- (204,191) 1,222,000 - (13,435) 94,930,127
127,753 33,583 1,738,730 17,077 1,341,881 29,922,062
$ 127,753 $ (170,608) $ 2,960,730 $ 17,077 $ 1,328,446 $ 124,852,189 163
City Council/RSA Agenda 267 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Taxes and special assessments $ 56,619,300 $ 56,619,300 $ 58,655,230 $ 2,035,930 Licenses, permits, and fees 3,920,300 3,920,300 5,280,497 1,360,197 Fines and forfeitures 272,200 272,200 224,251 (47,949)
Intergovernmental 181,500 130,000 228,322 98,322
Charges for services 2,602,800 2,602,800 3,140,050 537,250 Investment income 471,800 471,800 (2,724,835) (3,196,635) Other 313,500 313,500 296,467 (17,033)
Total revenues 64,381,400 64,329,900 65,099,982 770,082 EXPENDITURES:

Current:

OTHER FINANCING
SOURCES (USES):

Transfers in 8,317,913 8,317,913 7,299,913 (1,018,000)
Transfers out (1,491,344) (1,491,344) (1,411,000) 80,344 Proceeds from sale of assets - - 1,638 1,638
Long term debt proceeds - - 86,791,719 86,791,719
Total other financing sources (uses) 6,826,569 6,826,569 92,682,270 85,855,701 Net change in fund balance $ 1,011,133 $ (940) 94,094,097 $ 94,095,037 FUND BALANCES:

Beginning of year 26,480,885
End of year $ 120,574,982
City of Union City
Budgeted Amounts
164
City Council/RSA Agenda 268 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Post-Employment Medical Benefits Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:

Current:

General government $ 120,000 $ 120,000 $ 204,344 (84,344) Public safety 386,000 386,000 470,000 (84,000)
Total expenditures 506,000 506,000 674,344 (168,344)
REVENUE OVER (UNDER) EXPENDITURES (506,000) (506,000) (674,344) (168,344)

OTHER FINANCING
SOURCES (USES):

Transfers in 506,000 506,000 506,000 -
Total other financing sources (uses) 506,000 506,000 506,000 - Net change in fund balance $ - $ - (168,344) $ (168,344) FUND BALANCES:

Beginning of year 182,153
End of year $ 13,809
City of Union City
Budgeted Amounts
165
City Council/RSA Agenda 269 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Fire Equipment Acquisition Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ - $ - $ - $ -
Total revenues - - - -
Net change in fund balance $ - $ - - $ -
FUND BALANCES:

Beginning of year 127,753
End of year $ 127,753
City of Union City
Budgeted Amounts
166
City Council/RSA Agenda 270 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Leisure Revolving Fund
For the year ended June 30, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 1,096,800 $ 1,096,800 $ 1,596,704 $ 499,904 Other 500 500 700 200
- -
Total revenues 1,097,300 1,097,300 1,597,404 500,104
EXPENDITURES:

Current:

Community and recreation services $ 1,279,403 $ 1,294,403 $ 1,801,595 $ (507,192) Capital outlay 5,000 5,000 - 5,000
Total expenditures 1,284,403 1,299,403 1,801,595 (502,192) Net change in fund balance $ (187,103) $ (202,103) (204,191) $ (2,088) FUND BALANCES:

Beginning of year 33,583
End of year $ (170,608)
City of Union City
Budgeted Amounts
167
City Council/RSA Agenda 271 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Allied Waste Vehicle Impact Fund
For the year ended June 30, 2022
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 170,000 717,733 - 717,733
Total expenditures 170,000 717,733 - 717,733
Net change in fund balance $ 35,000 $ (512,733) 1,222,000 $ 1,734,733 FUND BALANCES:

Beginning of year 1,738,730
End of year $ 2,960,730
City of Union City
Budgeted Amounts
168
City Council/RSA Agenda 272 Tuesday, May 14, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Code Enforcement Fund
For the year ended June 30, 2022
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
169
City Council/RSA Agenda 273 Tuesday, May 14, 2024
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, 2022
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:

Charges for services $ 1,390,500 $ 1,390,500 $ 1,500,225 $ 109,725 Other 61,800 61,800 176,416 114,616
Total revenues 1,452,300 1,452,300 1,676,641 224,341
EXPENDITURES:

Current:

Public works 1,993,828 2,927,668 1,758,633 1,169,035
Debt service:

Principal retirement 58,249 58,249 58,249 -
Interest and fiscal charges 23,124 23,124 23,123 1
Total expenditures 2,075,201 3,009,041 1,840,076 1,168,965 REVENUE OVER (UNDER) EXPENDITURES (622,901) (1,556,741) (163,435) 1,393,306

OTHER FINANCING
SOURCES (USES):

Transfers in 364,500 364,500 150,000 (214,500)
Total other financing sources (uses) 364,500 364,500 150,000 (214,500) Net change in fund balance $ (258,401) $ (1,192,241) (13,435) $ 1,178,806 FUND BALANCES:

Beginning of year 1,341,881
End of year $ 1,328,446
City of Union City
Budgeted Amounts
170
City Council/RSA Agenda 274 Tuesday, May 14, 2024

STATISTICAL SECTION INTRODUCTION
This part of the City of Union City’s Annual Comprehensive 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. 171
City Council/RSA Agenda 275 Tuesday, May 14, 2024
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172
City Council/RSA Agenda 276 Tuesday, May 14, 2024

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 173
City Council/RSA Agenda 277 Tuesday, May 14, 2024
City of Union City
Net Position by Component
Last Ten Fiscal Years
(Accrual basis of accounting)
2013 2014 2015 2016
Governmental activities:

Net investment
in capital assets $ 141,266,031 $ 159,050,750 $ 167,010,239 $ 178,516,362 Restricted 18,692,747 18,576,385 16,211,001 69,601,834
Unrestricted 81,112,248 78,695,872 (368,669) 1,640,296
256,323,007 241,071,026 182,852,571 249,758,492
Business-type activities:

Net investment
in capital assets 8,634,945 8,124,141 7,435,554 8,846,717 Restricted - - - -
Unrestricted (21,962) (31,359) 309,172 69,032
6,184,471 8,612,983 8,092,782 8,915,749
Primary government:

Net investment in
capital assets 149,900,976 167,174,891 174,445,793 187,363,079 Restricted 18,692,747 18,576,385 16,211,001 69,601,834
Unrestricted 81,090,286 78,664,513 (59,497) 1,709,328
$ 249,684,009 $ 264,415,789 $ 190,597,297 $ 258,674,241 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).

Total governmental
activities net assets
Total business-type
activities net assets
Total primary
government net assets
174
City Council/RSA Agenda 278 Tuesday, May 14, 2024
2017 2018 2019 2020 2021 2022
$ 182,589,249 $ 185,019,080 $ 181,758,983 $ 176,304,153 1 $ 170,159,179 $ 167,298,791 99,609,603 103,153,880 104,499,164 105,012,917 100,049,442 100,449,558 (28,776,832) (52,112,338) (52,808,167) (58,150,399) 2 (38,723,976) (18,059,226) 253,422,020 236,060,622 233,449,980 223,166,671 231,484,645 249,689,123 7,950,321 6,981,591 6,430,690 5,547,305 4,840,655 4,289,798 ---- --
6,491 (16,634) (16,805) 11,926 (43,946) 486,902
7,956,812 6,964,957 6,413,885 5,559,231 4,796,709 4,776,700 190,539,570 192,000,671 188,189,673 181,851,458 3 174,999,834 171,588,589 99,609,603 103,153,880 104,499,164 105,012,917 100,049,442 100,449,558 (28,770,341) (52,128,972) (52,824,972) (58,138,473) 4 (38,767,922) (17,572,324) $ 261,378,832 $ 243,025,579 $ 239,863,865 $ 228,725,902 $ 236,281,354 $ 254,465,823 FISCAL YEAR ENDING JUNE 30,
175
City Council/RSA Agenda 279 Tuesday, May 14, 2024
City of Union City
Changes in Net Position
Last Ten Fiscal Years
(Accrual basis of accounting)
2013 2014 2015 2016
Expenses:

Governmental activities:

General Government 18,634,095 $ 15,425,287 $ 15,699,047 $ 17,173,274 $ Public Safety 29,573,746 30,765,128 32,800,843 41,279,927 Housing and Community Development 1,253,344 856,384 2,896,503 701,903 Community and Recreation Services 4,693,940 4,456,105 4,407,560 6,353,792 Economic and Community Development
and Public Works 13,388,319 14,192,714 16,965,941 2,897,135 Interest, fiscal charges &
bond issuance costs 1,755,956 1,646,887 1,718,981 1,667,571 Total governmental activities expense 69,299,400 67,342,505 74,488,875 70,073,602 Business-type activities:

Transit 4,005,111 4,331,540 4,366,286 4,513,589
Paratransit 917,473 954,968 995,619 1,017,218
Total business type activities 4,922,584 5,286,508 5,361,905 5,530,807 Total primary government expenses 74,221,984 72,629,013 79,850,780 75,604,409 Program revenues:

Governmental activities:

Charges for services:

General Government 3,152,186 3,047,667 3,458,977 2,557,432 Public Safety 179,480 1,071,414 1,355,829 930,181
Housing and Community Development 24,778 12,600 41,106 1,294,087 Community and Recreation Services 2,597,869 2,291,125 2,395,894 2,652,355 Economic and Community Development
and Public Works 3,472,607 4,136,427 6,382,637 10,104,843 Operating grants & contributions 4,646,557 6,453,749 6,430,654 7,142,190 Capital grants and contributions 8,004,057 11,217,997 10,502,540 8,327,895 Total governmental activities
program revenues 22,077,534 28,230,979 30,567,637 33,008,983 Business-type activities
Charges for services:

Transit 450,450 409,950 363,323 335,339
Paratransit 49,383 51,722 60,329 51,629
Operating grants & contributions - - - 4,315,658
Capital grants and contributions 3,208,587 339,087 475,831 1,997,110 Total business-type activities
program revenues 3,708,420 800,759 899,483 6,699,736
Total primary government program revenues 25,785,954 29,031,738 31,467,120 39,708,719 Net revenues (expenses)
Governmental activities (47,221,866) (39,111,526) (43,921,238) (37,064,619) Business-type activities (1,214,164) (4,485,749) (4,462,422) 1,168,929 Total net revenues (expenses) (48,436,030) (43,597,275) (48,383,660) (35,895,690) 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).
176
City Council/RSA Agenda 280 Tuesday, May 14, 2024
2017 2018 2019 2020 2021 2022
$ 20,021,542 $ 19,373,988 $ 18,116,417 $ 20,612,358 $ 17,920,039 $ 17,551,031 41,324,714 42,503,455 41,371,148 46,197,561 43,778,368 36,822,572 582,940 846,310 803,942 447,790 917,774 948,447
6,165,082 9,930,800 7,549,018 7,568,681 5,092,216 5,343,305 18,507,064 25,735,839 21,739,065 24,873,371 1 24,360,063 20,799,333 1,834,393 1,631,538 1,597,620 1,445,764 1,306,250 1,149,166 100,021,930 88,435,735 91,177,210 101,145,525 2 93,374,710 82,613,854 4,822,873 4,746,954 4,961,273 5,436,124 5,746,983 6,232,246 1,035,460 1,079,109 1,002,823 1,096,812 1,091,095 1,293,913 5,858,333 5,826,063 5,964,096 6,532,936 6,838,078 7,526,159 94,294,068 105,847,993 97,141,306 107,678,461 3 100,212,788 90,140,013 3,181,872 3,462,347 3,670,396 3,678,485 3,842,526 4,505,438 773,647 1,047,572 841,394 575,016 521,483 387,275
243,221 585,812 739,001 227,320 192,109 246,250
2,781,556 2,867,226 2,855,477 2,427,769 619,522 1,833,080 2,742,726 5,640,618 2,685,632 3,228,986 3,437,441 3,593,383 13,174,073 10,876,671 12,375,503 12,602,326 11,907,926 21,238,595 3,045,724 4,364,423 1,516,723 3,752,141 542,719 2,794,007 25,942,819 28,844,669 24,684,126 26,492,043 21,063,726 34,598,028 388,075 290,819 277,882 171,832 62,542 182,154
54,929 45,616 42,594 31,923 15,316 31,272
4,505,002 4,498,008 5,083,247 5,357,140 4 5,888,334 7,184,465 - - - 108,101 5 108,101 108,101
4,948,006 4,834,443 5,403,723 5,668,996 6,074,293 7,505,992 30,890,825 33,679,112 30,087,849 32,161,039 27,138,019 42,104,020 (62,492,916) (71,177,261) (66,493,084) (74,653,482) 6 (72,310,984) (48,015,826) (910,327) (991,620) (560,373) (863,940) (763,785) (20,167) (63,403,243) (72,168,881) (67,053,457) (75,517,422) 7 (73,074,769) (48,035,993) Continued…
FISCAL YEAR ENDING JUNE 30,
177
City Council/RSA Agenda 281 Tuesday, May 14, 2024
City of Union City
Changes in Net Position, Continued
Last Ten Fiscal Years
(Accrual basis of accounting)
2013 2014 2015 2016
General revenues & other changes in net position:

Governmental activities:

Taxes:

Property taxes $ 27,635,637 $ 28,782,282 $ 30,407,957 $ 31,556,903 Transient occupancy taxes 1,066,772 1,378,653 2,085,245 2,321,649 Sales taxes 10,557,705 11,201,394 11,050,731 13,031,186 Franchise taxes 3,932,148 5,098,098 5,405,566 4,927,813 Business license tax 1,686,022 1,587,070 1,449,594 1,569,252 Real property transfer tax 204,820 203,267 254,136 407,546 Other taxes ----
Unrestricted/Intergovernmental 40,401 - - -
Gain (loss) on sale of assets 39,520 16,281 12,206 308,449 Investment earnings (loss) (322,236) 464,430 223,478 201,801 Other revenues 585,083 210,452 867,107 116,158
Extraordinary item - - 5,743,960 -
Special item - - - 19,219,507
Total governmental activities 45,425,872 48,941,927 57,499,980 73,660,264 Business-type activities:

Unrestricted/Intergovernmental 3,637,386 3,956,098 4,110,793 - Gain (loss) on sale of assets 751 - 180 -
Investment income 4,539 9,450 3,393 2,094
Other revenues ----
Transfers ----
Total business-type activities 3,642,676 3,965,548 4,114,366 2,094 Total primary government 49,068,548 52,907,475 61,614,346 73,662,358 Changes in net position:

Governmental activities 6,314,347 23,390,920 57,499,980 77,975,922 Business-type activities (843,073) (496,874) 4,590,197 1,999,204 Total primary government $ 5,471,274 $ 22,894,046 $ 62,090,177 $ 79,975,126 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).
178
City Council/RSA Agenda 282 Tuesday, May 14, 2024
2017 2018 2019 2020 2021 2022
$ 32,195,405 $ 33,945,838 $ 34,798,160 $ 36,303,540 $ 36,486,057 $ 33,210,074 2,522,473 2,704,657 2,748,767 1,978,945 1,072,250 1,491,262 14,831,779 16,377,244 15,511,363 15,584,769 17,101,500 19,159,319 5,275,880 5,447,160 5,608,399 5,480,307 5,476,399 5,979,267 1,616,209 1,895,622 1,713,983 1,851,849 1,739,458 1,787,652 291,932 302,693 394,382 327,504 363,270 621,052
- - - -1,026,166 5,285,251
---- - -
(24,378) 42,694 28,126 - - -
365,257 862,225 2,304,013 2,602,817 3,279,013 (2,692,820) 957,668 1,370,821 775,249 240,442 303,794 713,811
---- - -
---- - -
58,032,225 62,948,954 63,882,442 64,370,173 66,847,907 65,554,868 ---- - -
1,883 (6,973) 830 - - 12,162
1,976 6,738 8,471 9,286 1,263 (12,004)
---- - -
---- - -
3,859 (235) 9,301 9,286 1,263 158
58,036,084 62,948,719 63,891,743 64,379,459 66,849,170 65,555,026 (4,460,691) (8,228,307) (2,610,642) (10,283,309) 1 (5,463,077) 17,539,042 (906,468) (991,855) (551,072) (854,654) 2 (762,522) (20,009) $ (9,220,162) (5,367,159) $ (3,161,714) $ (11,137,963) $ 3 $ 17,519,033 (6,225,599) $ FISCAL YEAR ENDING JUNE 30,
179
City Council/RSA Agenda 283 Tuesday, May 14, 2024
City of Union City
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2013 2014 2015 2016
General fund:

Reserved
Unreserved
Nonspendable $ 500,596 $ 605,917 $ 998,918 $ 885,143
Restricted 1,128 4,166 5,751,363 34,903,166
Committed - - - -
Assigned 9,400,547 11,720,741 13,341,089 12,913,256
Unassigned 3,033,411 5,936,132 8,458,573 7,432,751
Total general fund 12,935,682 18,266,956 28,549,943 56,134,316 All other governmental funds
Reserved --- -
Unreserved, reported in:

Special revenue funds --- -
Capital projects funds --- -
Nonspendable 29,316 51,852 54,445 69,098
Restricted 18,691,619 18,560,914 47,745,549 63,771,686
Committed 6,632,902 5,959,601 7,434,842 9,979,986
Assigned - 235,401 485,202 343,485
Unassigned (3,777,338) (5,574,557) (8,151,300) (6,585,905) Total all other governmental funds 21,576,499 19,233,211 47,568,738 67,578,350 All Funds
Reserved --- -
Unreserved --- -
Nonspendable 529,912 657,769 1,053,363 954,241
Restricted 18,692,747 18,565,080 53,496,912 98,674,852
Committed 6,632,902 5,959,601 7,434,842 9,979,986
Assigned 9,400,547 11,956,142 13,826,291 13,256,741
Unassigned (743,927) 361,575 307,273 846,846
Total All Funds $ 37,500,167 34,512,181 $ 76,118,681 $ 123,712,666 $ 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
180
City Council/RSA Agenda 284 Tuesday, May 14, 2024
2017 2018 2019 2020 2021 2022
$ 526,409 $ 327,057 $ 292,496 $ 258,115 $ 257,481 $ 240,902 14,538 26,509 26,509 26,509 26,509 86,210,509
------
10,468,698 10,573,689 9,554,832 9,938,676 10,619,005 15,060,665 7,904,228 10,783,664 12,336,300 13,663,569 19,019,067 23,340,113 18,913,873 21,710,919 22,210,137 23,886,869 29,922,062 124,852,189 ------
------
------
170,423- - - - -
100,247,208 103,127,371 104,472,655 104,986,408 116,540,500 118,352,687 9,039,701 6,135,029 5,825,587 5,670,092 5,292,756 4,524,508 581,817 66,251 61,904 76,203 103,866 159,269
(959,345) (2,965,066) (787,835) (2,500,567) (2,377,669) (3,332,154) 109,079,804 106,363,585 109,572,311 108,232,136 119,559,453 119,704,310 ------
------
696,832 327,057 292,496 258,115 257,481 240,902
100,261,746 103,153,880 104,499,164 105,012,917 116,567,009 204,563,196 9,039,701 6,135,029 5,825,587 5,670,092 5,292,756 4,524,508 11,050,515 10,639,940 9,616,736 10,014,879 10,722,871 15,219,934 6,944,883 7,818,598 11,548,465 11,163,002 16,641,398 20,007,959 $ 127,993,677 $ 128,074,504 $ 131,782,448 $ 132,119,005 $ 149,481,515 $ 244,556,499 FISCAL YEAR ENDING JUNE 30,
181
City Council/RSA Agenda 285 Tuesday, May 14, 2024
City of Union City
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(Modified accrual basis of accounting)
2013 2014 2015 2016
Revenues:

Taxes and assessments $ 47,705,636 $ 51,741,191 $ 53,973,339 $ 57,250,194 Licenses and permits 1,565,244 1,511,700 2,070,030 2,245,308 Fines and forfeitures 431,061 390,441 565,028 494,467
Intergovernmental 9,207,195 9,281,831 13,612,223 11,009,706 Charges for services 6,234,399 6,262,499 8,630,014 12,738,766 Investment income (335,219) 579,659 301,976 299,177
Other 2,522,026 2,518,480 2,927,718 2,981,703
Total revenues 67,330,342 72,285,801 82,080,328 87,019,321 Expenditures
Current:

General government 9,078,010 8,702,109 10,345,289 10,546,760 Public Safety 29,741,325 30,167,288 32,099,523 37,717,217 Housing and Community Development 1,059,736 863,071 3,847,144 772,200 Community and Recreation Services 4,181,992 4,130,279 4,353,228 6,307,968 Economic and Community
Development and Public Works 11,550,476 13,829,902 17,712,437 17,332,261 Agency pass through payments ----
Capital Outlay 7,440,779 10,560,307 12,821,034 11,476,980 Debt service:

Principal repayment 1,059,053 1,326,206 1,529,555 1,860,663 Interest and fiscal charges 1,744,547 1,682,822 1,568,342 1,483,928 Cost of issuance - 268,712 - -
Total expenditures 65,855,918 71,530,696 84,276,552 87,497,977 Excess (deficiency) of revenues
over (under) expenditures 1,474,424 755,105 (2,196,224) (478,656) Other financing sources (uses):

Debt issuance - 5,760,000 - 980,990
Original issue premiums - 6,554 - -
Capital lease financing ----
Proceeds from sale of assets 39,520 - 6,636 789,358
Long term debt proceeds ----
Payment to escrow account - (5,605,015) --
Transfers in 2,104,862 4,280,715 3,022,015 4,857,570
Transfers out (2,144,382) (2,209,552) (1,450,852) (7,227,157) Total other financing sources (uses) - 2,232,702 1,577,799 (599,239) Extraordinary Item3 - - 5,743,960 -
Special item4 - - - 19,219,507
Net change in fund balances 1,474,424 $ 2,987,807 $ 5,125,535 $ 18,141,612 $ Capital Expenditures
1 4,471,909 10,553,775 15,657,695 20,785,950
Noncapital expenditures 61,384,009 60,976,921 68,618,857 66,712,027 Debt Service 2,803,600 3,277,740 3,097,897 3,344,591
Debt service as a % of noncapital expend.2 4.57% 5.38% 4.51% 5.01% 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. 182
City Council/RSA Agenda 286 Tuesday, May 14, 2024
2017 2018 2019 2020 2021 2022
$ 58,401,836 $ 62,279,297 $ 63,534,542 $ 63,306,142 $ 65,364,365 $ 69,848,758 3,560,059 4,424,448 4,367,162 5,066,823 4,267,551 5,280,497 509,733 535,002 576,075 348,810 179,445 291,019
15,799,408 5,715,541 6,927,924 4,951,205 5,305,289 13,448,177 8,251,891 11,079,564 8,285,965 8,354,163 5,035,264 6,916,716 435,415 929,905 2,387,557 2,666,430 3,348,358 (2,577,257) 2,785,195 4,157,202 4,339,984 3,636,388 4,577,545 5,251,058 89,743,537 89,120,959 90,419,209 88,329,961 88,077,817 98,458,968 12,192,573 9,274,419 10,664,797 11,505,873 11,227,365 11,954,888 38,934,920 39,305,403 40,661,161 40,943,625 39,589,810 42,017,595 791,931 697,077 788,145 409,790 884,006 978,172
6,377,872 6,915,781 7,118,500 6,405,560 4,883,771 5,973,471 23,664,760 26,608,918 22,842,221 24,932,297 25,041,152 23,791,915 ----
1,169,730 1,136,327 1,398,068 611,215 322,154 3,106,050 2,010,161 2,204,631 3,009,067 3,144,346 3,137,996 3,313,680 1,439,417 1,427,154 1,364,667 1,227,635 1,073,549 902,268 ----
86,581,364 87,569,710 87,846,626 89,180,341 86,159,803 92,038,039 3,162,173 1,551,249 2,572,583 (850,380) 1,918,014 6,420,929 ------
------
4,706,442 320,625 1,131,261 - - -
13,024 (1,848,989) - 3,361 663,445 1,638
- - - - -87,836,981
------
2,432,230 1,331,293 1,543,824 2,636,261 1,279,169 8,210,613 (2,567,368) (1,273,351) (1,539,724) (1,452,685) (279,169) (8,060,613) 4,584,328 (1,470,422) 1,135,361 1,186,937 1,663,445 87,988,619 - - - - - -
- - - - - -
$ 7,746,501 $ 80,827 $ 3,707,944 $ 336,557 $ 3,581,459 $ 94,409,548 6,666,187 10,191,182 4,667,607 9,058,977 1,075,028 5,272,471 79,915,177 77,378,528 83,179,019 80,121,364 85,084,775 86,765,568 3,449,578 3,631,785 4,373,734 4,371,981 4,211,545 4,215,948

4.32% 4.69% 5.26% 5.46% 4.95% 4.86%
FISCAL YEAR ENDING JUNE 30,
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184
City Council/RSA Agenda 288 Tuesday, May 14, 2024

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 185
City Council/RSA Agenda 289 Tuesday, May 14, 2024
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
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
2022 11,842,397 3,904 425,265 (551,368) 11,720,199
Total
Fiscal Year Taxable Total Direct &
Ended State Less Assessed City Direct Overlapping
June 30, Secured Board Roll Unsecured Exemptions Value Tax Rate Rate 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% 0.000% 2022 3,461,008 465 130,997 (131,530) 3,460,940 0.000% 1.412% 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
186
City Council/RSA Agenda 290 Tuesday, May 14, 2024
City of Union City
Direct and Overlapping Property Tax Rates
Last Ten Fiscal Years
(Rate per $100 of assessed value)
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
Basic levy:

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

Alameda County Water District 0.007 0.007 0.009 0.008 0.008 0.008 0.0049 0.0071 0.0067 0.0072 Bay Area Rapid Transit Dist. 0.004 0.008 0.005 0.003 0.003 0.008 0.0070 0.0120 0.0139 0.0060 Chabot Los Positas College Bonds 0.022 0.021 0.022 0.020 0.025 - 0.0443 0.0422 0.0214 0.0458 East Bay Regional Park Dist. 0.005 0.008 0.009 0.007 0.003 0.002 0.0057 0.0060 0.0014 0.0020 Flood Zone 7 State Water 0.023 0.026 0.025 - - - - 0.0309 0.0309 0.0307 Hayward Unified Bonds 0.055 0.049 0.053 - - - - 0.1350 0.1310 0.1150 New Haven School Bonds 0.139 0.138 0.143 0.158 0.159 0.163 0.1578 0.1579 0.1489 0.1538 Ohlone College Bonds 0.038 0.040 0.038 - - 0.045 - 0.0308 0.0334 0.0309 Washington Town Hospital 0.018 0.029 0.017 0.031 0.026 0.024 0.0242 0.0221 0.0213 0.0203 Total Overlapping Rate 0.311 0.324 0.319 0.226 0.223 0.251 0.2439 0.4440 0.4089 0.4117 Total Direct &
Overlapping Rate 1.311 1.324 1.319 1.226 1.223 1.251 1.2439 1.4440 1.4089 1.4117 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,
187
City Council/RSA Agenda 291 Tuesday, May 14, 2024
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 $ 0.825 96,651 % $ 1.046 78,076 % PMI Alvarado LLC 94,390 0.805% -0.000%
Union LLC 87,736 0.749% -0.000%
Terreno Park Union City LLC 69,420 0.592% -0.000%
Catellus Finance 1 LLC 55,910 0.477% 47,328 0.634%
Dowe Industrial Owner Inc 55,135 0.470% -0.000%
Parc Medallion LLC 54,060 0.461% -0.000%
Teachers Insurance And Annuity Assn 47,904 0.409% 41,285 0.553% Harsch Investment Properties LLC 39,555 0.337% 55,558 0.744% Fortinet Inc 36,628 0.313% -0.000%
JCC California Properties LLC 35,819 0.306% -0.000%
U S Pipe Holdings Corporation 32,114 0.274% 34,785 0.466% Blommer Chocolate Company 30,197 0.258% -0.000%
Catellus Development Corporation 29,945 0.255% -0.000%
Young's Market Company 28,549 0.244% -0.000%
El Mercado SPE LLC 27,595 0.235% -0.000%
HP-A Union City LLC 26,538 0.226% -0.000%
Totals $ 7.237 848,147 % $ 3.444 257,032 %
Total City Taxable Assessed Value $ 11,720,199 $ 7,464,004 Notes: None
Sources: Alameda County Assessor's Office.

Footnotes: None
FISCAL YEAR ENDING JUNE 30,
2022 2013
City of Union City
Principal Property Tax Payers
Current Year and Nine Years Ago
(In thousands of dollars)
188
City Council/RSA Agenda 292 Tuesday, May 14, 2024
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 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 2022 14,972,382 14,721,433 98.32% 171,572 5 99.47% 14,893,005 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.
5) As of June 26, 2023.

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 189
City Council/RSA Agenda 293 Tuesday, May 14, 2024
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
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
2022 15,873,696 15,647,490 98.57% 226,206
Notes: None
Sources: Alameda County Auditor-Controller Agency.

Footnotes: None
190
City Council/RSA Agenda 294 Tuesday, May 14, 2024
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 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
2022 26,315 32,353 58,668 28 0 28
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)
191
City Council/RSA Agenda 295 Tuesday, May 14, 2024
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192
City Council/RSA Agenda 296 Tuesday, May 14, 2024

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, 2022 Legal Debt Margin Information - Last Ten Fiscal Years
Pledged-Revenue Coverage - Last Ten Fiscal Years
193
City Council/RSA Agenda 297 Tuesday, May 14, 2024
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 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 2022 12,176 - 3,108 7,568 22,852 0.15% 342 10,676 22,852 Fiscal Certificates Total Total Percentage Total Debt
Year Ended of Business-type Primary of Personal per
June 30, Participation Other Activities Government Income3 Capita3 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
2022 - - - 22,852 14.88% 335
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
194
City Council/RSA Agenda 298 Tuesday, May 14, 2024
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 Value1 Capita2
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
2022 8,953 3,223 5,098 7,079 0.06% 106
Notes: Details regarding the City's outstanding debt can be found in Long-Term Liabilities note in the Comprehensive Annual Financial Report.

Sources: Current and Prior Comprehensive Annual Financial Reports.

Alameda County Auditor-Controller Agency.

Footnotes:
1) Assessed value has been used because the actual value of taxable property is not readily available in California.
2) These ratios are calculated using personal income and population for the prior calendar year, when current fiscal year data is unavailable.
195
City Council/RSA Agenda 299 Tuesday, May 14, 2024
City of Union City
Schedule of Direct and Overlapping Debt
As of June 30, 2022
2021-2022 Assessed Valuation $11,793,463,954
City's
Outstanding %Share of
Debt Applicable Debt
as of 06/30/22 to City1 as of 06/30/22
Direct and Overlapping Tax and Assessment Debt
Alameda County $ 3.402% 6,251,005 183,745,000 $
Bay Area Rapid Transit District 2,521,570,000 1.325% 33,410,803 Chabot-Las Positas Community College District 805,595,000 7.255% 58,445,917 Ohlone Community College District 412,995,000 1.677% 6,925,926 Hayward Unified School District 759,685,496 0.128% 972,397 New Haven Unified School District 229,434,534 86.300% 198,002,003 Washington Township Healthcare District 343,045,000 13.644% 46,805,060 Hayward Area Recreation & Park District 102,115,000 0.085% 86,798 East Bay Regional Park District 184,590,000 2.117% 3,907,770 City of Union City Dyer Street Community Facilities District 3,105,000 100.000% 3,105,000 Total Overlapping Tax And Assessment Debt 5,545,880,030 357,912,679 Direct and Overlapping General Fund Debt
Alameda County General Fund Obligations $ 3.402% 25,266,246 742,688,000 $ Alameda County Pension Obligation Bonds 0.000% - -
Alameda-Contra Costa Transit District Certificates of Participation 11,655,000 0.430% 50,117 Hayward Unified School District Certificates of Participation 13,204,467 0.128% 16,902 City of Union City Build America Bonds Capital Lease 1,975,371 100.000% 1,975,371 City of Union City Energy Upgrades Capital Lease 1,976,356 100.000% 1,976,356 City of Union City FD Fire Truck Capital Lease 471,638 100.000% 471,638 City of Union City General Fund Obligations 3,467,900 100.000% 3,467,900 City of Union City Pension Obligation Bonds 8,952,973 100.000% 8,952,973 City of Union City Accreted Interest on Capital Bonds 3,223,388 100.000% 3,223,388 Total Direct and Overlapping General Fund Debt 787,615,093 45,400,891 OVERLAPPING TAX INCREMENT DEBT (Successor Agency) 108,150,000 99.943% 108,088,355 TOTAL DIRECT DEBT 23,172,626
TOTAL OVERLAPPING DEBT 488,229,299
COMBINED TOTAL DEBT2 $6,441,645,123 $511,401,925
Ratios to 2021-22 Adjusted Assessed Valuation::

Total Direct and Overlapping Tax and Assessment Debt 3.03% Total Direct Debt ($12,420,873) 0.20%
Combined Total Debt 4.34%
Ratios to Redevelopment Successor Agency Incremental Valuation ($3,154,294,493):

Total Overlapping Tax Increment Debt 3.43%
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. 196
City Council/RSA Agenda 300 Tuesday, May 14, 2024
City of Union City
Legal Debt Margin Information
Last Ten Fiscal Years
(In thousands of dollars)
2013 2014 2015 20161 20171
Assessed valuation $7,837,213 $8,202,478 $8,819,008 $9,345,725 $9,817,225 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 1,959,303 2,050,619 2,204,752 2,336,431 2,454,306 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 293,896 307,592.91 330,712.80 350,464.67 368,145.93 Total net debt applicable to limit:

General obligation bonds 21,746 21,208 20,567 19,810 18,926 Legal debt margin $272,150 $286,385 $310,146 $330,655 $349,220 Total debt applicable to limit
as a percentage of debt limit 7.0% 6.5% 6.2% 5.7% 5.1%
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,
197
City Council/RSA Agenda 301 Tuesday, May 14, 2024
City of Union City
Legal Debt Margin Information, Continued
Last Ten Fiscal Years
(In thousands of dollars)
2018 2019 2020 2021 2022
Assessed valuation $10,286,357 $10,807,415 $11,311,547 $11,911,723 $12,271,567 Conversion percentage 25% 25% 25% 25% 25%
Adjusted assessed valuation 2,571,589 2,701,854 2,827,887 2,977,931 3,067,892 Debt limit percentage 15% 15% 15% 15% 15%
Debt limit 385,738.40 405,278.08 424,183.00 446,689.60 460,183.76 Total net debt applicable to limit:

General obligation bonds 17,901 16,726 15,388 13,878 12,176 Legal debt margin $367,838 $388,552 $408,795 $432,812 $448,007 Total debt applicable to limit
as a percentage of debt limit 4.6% 4.1% 3.6% 3.1% 2.6%
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,
198
City Council/RSA Agenda 302 Tuesday, May 14, 2024
City of Union City
Pledged-Revenue Coverage
Last Ten Fiscal Years
Fiscal
Year Ended Tax
June 30, Increment Principal Interest Coverage
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
2022 10,044,648 5,266,625 4,690,764 1.01
Fiscal
Year Ended Special Tax
June 30, Revenues Principal Interest Coverage
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
2022 556,225 370,000 154,520 1.06
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
199
City Council/RSA Agenda 303 Tuesday, May 14, 2024
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200
City Council/RSA Agenda 304 Tuesday, May 14, 2024

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 2021-22 and 2022-23 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, 2022
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 201
City Council/RSA Agenda 305 Tuesday, May 14, 2024
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
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
2022 3,495,704 - 3,495,704 11 - 11
Notes: None
Sources: Federal Deposit Insurance Corporation (FDIC) - Summary of Deposits Report.

Footnotes: None
DEPOSITS # OF INSTITUTIONS
202
City Council/RSA Agenda 306 Tuesday, May 14, 2024
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 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 2022 10,980,992 9,180,355 1,295,849 21,457,196 39,940,407 5,787,693 818,874 68,004,170 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

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

Footnotes: None
203
City Council/RSA Agenda 307 Tuesday, May 14, 2024
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 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 2022 58,655,230 5,280,497 224,251 228,322 6,236,979 (2,724,835) 1,695,583 69,596,027 Notes: None
Sources: Current and Prior Comprehensive Annual Financial Reports.

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

Footnotes: None
204
City Council/RSA Agenda 308 Tuesday, May 14, 2024
City of Union City
Taxable Sales Transactions
Last Ten Calendar Years
(Sales Transactions in Thousands of Dollars)
2013 2014 2015 2016 2017
Motor Vehicle and Parts Dealers $ 11,424 $ 11,945 $ 12,298 $ 12,423 $ 12,403 Home Furnishings and Appliance Stores
1 54,411 57,986 60,962 62,983 66,232
Bldg. Materials and Garden Equipment and Supplies 112,758 131,198 126,312 128,869 139,869 Food and Beverage Stores 33,215 34,205 37,007 37,131 37,624 Gasoline Stations 61,369 59,987 51,127 45,252 50,806
Clothing and Clothing Accessories Stores 3,958 4,027 4,113 3,689 2,460 General Merchandise Stores
1 Unavail. Unavail. 70,783 70,207 71,034
Food Services and Drinking Places 94,451 103,186 111,779 114,962 119,479 Other Retail Group1 122,862 122,090 51,132 50,159 51,060 All Other Outlets 300,614 301,006 310,454 328,927 361,844 Totals $ 826,402 794,290 $ 835,96 $ 8 $ 854,603 $ 912,811 Number of sales tax permits 1,137 1,108 1,216 1,235 1,234 2018 2019 2020 2021 2022
Motor Vehicle and Parts Dealers $ 11,657 $ 12,481 $ 11,358 $ 11,907 $ 13,170 Home Furnishings and Appliance Stores 67,420 60,794 46,213 65,231 56,043 Bldg. Materials and Garden Equipment and Supplies 87,143 83,689 94,948 97,095 94,860 Food and Beverage Stores 36,762 36,091 41,170 41,046 41,813 Gasoline Stations 61,962 65,674 37,972 51,533 73,740
Clothing and Clothing Accessories Stores 1,979 6,857 13,490 23,734 24,716 General Merchandise Stores 71,925 70,974 68,670 67,785 67,553 Food Services and Drinking Places 128,516 134,906 94,948 132,040 152,758 Other Retail Group 45,990 42,690 35,011 39,005 42,838
All Other Outlets 418,429 416,661 347,024 395,670 470,715 Totals $ 930,816 931,783 $ 790,803$ $ 925,048 $ 1,038,208 Number of sales tax permits 1,283 1,322 1,344 1,412 1,452 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
205
City Council/RSA Agenda 309 Tuesday, May 14, 2024
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 19 13,170
Home Furnishings and Appliance Stores 42 56,043
Bldg. Materials and Garden Equipment and Supplies 13 94,860 Food and Beverage Stores 61 41,813
Gasoline Stations 12 73,740
Clothing and Clothing Accessories Stores 105 24,716
General Merchandise Stores 27 67,553
Food Services and Drinking Places 184 152,758
Other Retail Group 304 42,838
Total Retail and Food Services 767 567,492
All Other Outlets 685 470,715
Total All Outlets 1,452 1,038,208
Notes: None
Sources: California State Board of Equalization, Taxable Sales in California (Sales & Use Tax).

Footnotes: None
Calendar Year 2022
Municipal Debt Continuing Disclosure S.E.C. Rule 15c2-12(b)(5) Type of Business
206
City Council/RSA Agenda 310 Tuesday, May 14, 2024
City of Union City
Adopted and Final
Budget 2021-22 and 2022-23 Adopted Budget for
Unrestricted General Fund
2021-22 2021-22 2022-23
Adopted Final Adopted
General Fund General Fund General Fund
Budget Budget Budget
REVENUES:

Taxes and assessments $ 56,619,300 $ 56,619,300 $ 61,614,700 Licenses, permits and fees 3,920,300 3,920,300 3,668,300 Fines and forfeitures 272,200 272,200 422,500
Intergovernmental 181,500 130,000 785,700
Charges for services 2,602,800 2,602,800 5,262,500
Investment income 471,800 471,800 680,600
Other 313,500 313,500 1,618,000
Total Revenues 64,381,400 64,329,900 74,052,300

EXPENDITURES
General Government 12,629,301 12,999,350 13,512,869
Public Safety 41,733,730 41,921,117 44,131,065
Housing and Community Development - - -
Community and Recreation Services 5,467,318 5,467,318 7,935,856 Economic and Community Development 4,740,919 4,839,432 4,757,436 Public Works 4,726,448 4,914,510 6,459,349
Non departmental - - 386,000
Capital outlay 160,531 277,093 170,031
Debt service:

Principal repayment 603,026 603,026 550,836
Interest and fiscal charges 135,563 135,563 120,022
Total Expenditures 70,196,836 71,157,409 78,023,464
Excess (deficiency) of Revenues over Expenditures (5,815,436) (6,827,509) (3,971,164) Other Financing Sources (Uses):

Gain (loss) on disposal of capital assets - - -
Transfers in 8,317,913 8,317,913 9,199,313
Transfers out (1,491,344) (1,491,344) (1,465,900)
Total Other Sources (Uses) 6,826,569 6,826,569 7,733,413 Excess (deficiency) of Revenues and Other Sources
Over Expenditures and Other Uses 1,011,133 (940) 3,762,249 Fund Balance, beginning of year as reported 17,773,178 26,480,885 18,170,769 Fund Balance, end of year 18,784,311 $ 26,479,945 $ 21,933,018 $ 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) 207
City Council/RSA Agenda 311 Tuesday, May 14, 2024
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) 2018 2019 2020 2021 2022
REVENUES:

Taxes and assessments $ 47,104,331 $ 48,336,967 $ 47,885,421 $ 50,309,792 $ 58,655,230 Licenses and permits 4,424,448 4,367,162 5,066,823 4,267,551 5,280,497 Fines and forfeitures 535,002 576,075 347,702 174,326 224,251 Intergovernmental 237,670 145,852 197,743 1,401,651 228,322 Charges for services 7,130,163 7,268,552 7,399,538 4,514,943 6,236,979 Investment income 382,303 1,117,034 1,320,666 (158,677) (2,724,835) Other 859,866 810,806 820,006 1,829,476 1,695,583
Total Revenues 60,673,783 62,622,448 63,037,899 62,339,062 69,596,027

EXPENDITURES
General Government 8,392,253 9,700,220 10,563,914 10,435,119 10,980,992 Public Safety 33,829,168 35,179,077 35,510,420 34,661,220 39,940,407 Community and Recreation Services 5,968,295 6,353,280 5,701,289 4,055,400 5,786,351 Economic and Community Development 3,046,020 3,545,525 3,490,380 2,898,914 3,394,004 Public Works 5,521,142 5,476,487 5,182,837 5,155,871 5,787,693 Capital outlay 628,677 1,114,844 406,049 163,815 1,295,849 Debt service:

Principal repayment 251,268 580,020 605,946 632,988 661,464 Interest and fiscal charges 105,869 224,892 203,585 184,818 157,410 Total Expenditures 57,742,692 62,174,345 61,664,420 58,188,145 68,004,170 Excess (deficiency) of Revenues over Expend. 2,931,091 448,103 1,373,479 4,150,917 1,591,857 Other Financing Sources (Uses):

Issuance of capital leases - - - - -
Gain (loss) on disposal of capital assets - - - - -
Transfers in 535,973 263,296 1,463,061 1,250,000 7,299,913 Transfers out (670,808) (1,240,028) (1,163,169) (29,169) (755,000) Proceeds from sale of assets 790 - 3,361 663,445 1,638
Long term debt proceeds - - - - 86,791,719
Capital lease financing - 1,027,847 - - -
Total Other Financing Sources (Uses) (134,045) 51,115 303,253 1,884,276 93,338,270 Net Change in Fund Balances 2,797,046 499,218 1,676,732 6,035,193 94,930,127

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 18,913,873 21,710,919 22,210,137 23,886,869 29,922,062 Prior period adjustment - - - - -
Fund Balance, beginning of year as restated 18,913,873 21,710,919 22,210,137 23,886,869 29,922,062 Fund Balance, end of year $ 21,710,919 $ 22,210,137 $ 23,886,869 $ 29,922,062 $ 124,852,189 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. 208
City Council/RSA Agenda 312 Tuesday, May 14, 2024
Pooled Investment Portfolio
As of June 30, 2023
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 $ 48,923,128 $ 49,561,208 78.28% 0.0060
SECURITIES OF THE U.S GOVERNMENT
FEDERAL FARM CR BKS CONS 4,596,850 5,000,000 7.90% 0.0057 FEDERAL HOME LN BKS 0.600% 1,847,260 2,000,000 3.16% 0.0064 FEDERAL HOME LN BKS 2.250% 963,540 1,000,000 1.58% 0.0233 FEDERAL HOME LN BKS CONS BD 1.750% 934,600 1,000,000 1.58% 0.0187 FEDERAL HOME LN BKS CONS BD 1.100% 682,283 750,000 1.18% 0.0120 FEDERAL HOME LN MTG CORP MED TERM 2,762,370 3,000,000 4.74% 0.0054 FEDERAL NATL MTG ASSN BENCHMARK 952,790 1,000,000 1.58% 0.0196 Total US Government 12,739,693 13,750,000 21.72%
TOTALS 61,662,82 $ 1 $ 63,311,208 100.00%
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
209
City Council/RSA Agenda 313 Tuesday, May 14, 2024
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) 2 Income Rate 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 73,301 0.77% 1,644,303 3.12% 111,480,455 67,798 4.3% 2017 72,889 -0.56% 1,651,760 0.45% 118,839,177 71,947 3.4% 2018 73,375 0.67% 1,659,608 0.48% 125,058,101 75,354 3 2.9% 2019 73,248 -0.17% 1,663,114 0.21% 134,085,240 80,623 3 2.9% 2020 72,779 -0.64% 1,656,591 -0.39% 145,052,765 87,561 3 8.8% 2021 68,150 -6.96% 1,651,979 -0.67% 162,979,292 98,657 3 6.1% 2022 66,754 -8.28% 1,636,194 -1.23% 159,944,508 97,754 3.3% 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) 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. 3) Updated figures released for Per Capita Personal Income for 2018 to 2021.

COUNTY1 CITY1
210
City Council/RSA Agenda 314 Tuesday, May 14, 2024
City of Union City
Principal Employers
Current Year and Nine Years Ago
Number of Percent of Total
Employer Employees Employment
Average Annual Employment
1 35,100 100%
1 New Haven Unified School District2 1,068 3.04%
2 Abaxis Inc
2 500 1.42%
3 Wal-Mart2 350 1.00%
4 Masonic Homes of California Inc
2 330 0.94%
5 City of Union City
2 315 0.90%
6 Sterling Foods2 250 0.71%
7 Ariat International Inc
2 200 0.57%
8 Emerald Packaging Inc2 200 0.57%
9 Home Depot2 200 0.57%
10 Century 25 Union Landing & XD2 180 0.51%
Number of Percent of Total
Rank Employer Employees Employment
Average Annual Employment
1 32,500 100%
1 Southern Wine & Spirits 1,150 3.54%
2 New Haven Unified School District 998 3.07%
3 Wal-Mart 780 2.40%
4 Axygen Scientific, Inc. 370 1.14%
5 Abaxis, Inc. 370 1.14%
6 Kaiser Permanente 330 1.02%
7 City of Union City 319 0.98%
8 Ajax Custom Manufacturing 300 0.92%
9 OSI, Inc. 300 0.92%
10 Blommer Chocolate, Inc. 290 0.89%
Notes: None
Sources: Union City Chamber of Commerce.

New Haven Unified School District.

State of California Employment Development Department.

City Finance Department.

City Human Resources Department.

Footnotes:
1) Employment data is shown on a Calendar Year Basis.
2) Principal Employers not known for 2022. Using 2021 Infogroup figures provided by EDD. 2022
2013
211
City Council/RSA Agenda 315 Tuesday, May 14, 2024
City of Union City
Full-time and Part-time City Employees (Full-Time Equivalent FTE's) by Department
Last Ten Fiscal Years
Department 2013 2014 2015 2016 3 2017 2018 2019 2020 2021 2022 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 6.00 8.00 11.00 13.00 13.00 13.00 16.00 15.50 18.50 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 1.00 2.00 1.00 Finance 16.40 17.00 17.00 14.00 16.00 14.00 14.00 14.00 17.00 13.00 Economic and Community
Development 17.50 17.33 17.05 25.00 17.00 16.06 16.56 15.56 16.56 23.50 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

98.06 97.36 102.13 109.23 113.05 94.32 94.32 93.32 98.21 86.50 Police 118.05 118.05 118.55 120.18 110.55 109.20 109.20 104.20 102.31 95.00 Public Works 56.95 56.81 56.81 53.00 57.81 59.07 59.07 58.07 58.07 50.00 TOTAL 318.96 319.55 326.54 339.41 334.41 312.65 313.15 307.15 314.65 292.50 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,
212
City Council/RSA Agenda 316 Tuesday, May 14, 2024

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
213
City Council/RSA Agenda 317 Tuesday, May 14, 2024
City of Union City
Operating Indicators
by Function
Last Ten Fiscal Years
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 Police1
Arrests 2,332 2,495 2,332 2,253 1,838 2,548 2,403 1,319 553 852 Traffic citations
issued 4,737 7,135 5,494 6,517 7,081 7,630 5,751 3,293 1,078 4,055 Fire Services
Calls for Service 4,783 4,381 4,629 4,660 5,350 4,718 5,378 5,296 4,757 5,720 Public Works:

Street resurfacing
(miles) 8 7 4 - 6 4 - - - 3
Economic and Community Development
# of building
permits issued 1,196 1,090 1,376 1,536 1,544 1,699 1,596 1,362 1,795 1,835 1 # of building
inspections 4,238 4,001 4,133 5,703 6,056 6,817 6,972 4,853 4,939 5,942 Community and Recreation Services
# of recreation
classes 1,365 3,437 2,190 2,066 2,222 2,878 2,328 1,842 1,101 1,149 # of facility
rentals 238 197 274 277 521 302 432 492 333 426
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,
214
City Council/RSA Agenda 318 Tuesday, May 14, 2024
City of Union City
Capital Asset Statistics
by Function
Last Ten Fiscal Years
Function 2013 2014 2015 2016 2017 2018 2019 2020 2021 2022 General Government
City Halls 1111111111
Police
Stations 1111111111
Community
resource centers
3 3 3 3 3 3 3 2 3 2
Fire Services
Fire Stations1 4 4 4 4 4 3 3 3 4 3
Public Works:

Streets (miles) 137 137 137 137 137 137 137 137 137 137 Streetlights 4,170 4,170 4,175 4,175 4,175 4,175 4,175 4,175 4,175 4,176 Traffic signals 65 65 65 67 68 68 68 68 68 68
Community and Recreation Services
Parks 33 33 33 33 33 33 33 33 33 33
Community centers 3333322222
Senior centers 1111111111
Teen centers 2222222222
Multicourt tennis
complexes 2222222222
Sports Centers 1111111111
Summer Camp
Modular Buildings - 3 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,
215
City Council/RSA Agenda 319 Tuesday, May 14, 2024
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
2018 2019 2020 2021 2022
Police Protection
Stations 1 1 1 1 1
Sworn personnel 74 75 67 70 71
Fire Protection1
Stations 4 3333
Sworn personnel 38 36 30 30 30
Community and Recreation Services
Parks 33 33 33 33 33
Multicourt tennis complexes 2 2222
Community centers 2 2222
Teen centers 2 2222
Senior centers 1 1111
Sports centers 1 1111
City Employees (FTE's) 313 313 307 315 293
Population 2 3 73,375 73,248 72,779 68,150 66,754
Households 2 3 21,745 21,839 21,849 21,947 21,960
Number of Registered Voters 36,286 41,296 40,817 40,239 40,315 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 11,756 11,313 10,962 10,770 10,442 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,
216
City Council/RSA Agenda 320 Tuesday, May 14, 2024
City of Union City
Presentation to The Audit Committee
Presented by: Mitesh Desai, CPA Principal
City Council/RSA Agenda 321 Tuesday, May 14, 2024
Badawi & Associates
Audit of the
City of Union City
1 City Council/RSA Agenda 322 Tuesday, May 14, 2024
Agenda
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 323 Tuesday, May 14, 2024
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.
3 City Council/RSA Agenda 324 Tuesday, May 14, 2024
Areas of Primary Audit Emphasis
Management override of internal controls
Review of accounting estimates for bias
Examination of manual journal entries
Evaluation of business rationale for unusual transactions 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
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
4 City Council/RSA Agenda 325 Tuesday, May 14, 2024
5 City Council/RSA Agenda 326 Tuesday, May 14, 2024
Auditors’ Report
Unmodified opinion on the basic financial statements
Audit performed in accordance with Generally Accepted
Auditing Standards, Government Auditing Standards, and
the Uniform Guidance
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
6 City Council/RSA Agenda 327 Tuesday, May 14, 2024
7 City Council/RSA Agenda 328 Tuesday, May 14, 2024
General Fund
Cash &
Investments Receivables Interfund
receivables Loan Receivable Property Held
for Resale Other
2020 $26,688,412 $4,258,691 $- $258,115 $- $-
2021 $33,506,079 $5,462,426 $884,574 $246,710 $- $10,771 2022 $38,955,059 $6,641,271 $4,125,159 $234,445 $86,184,000 $6,457 $-
$10,000,000
$20,000,000
$30,000,000
$40,000,000
$50,000,000
$60,000,000
$70,000,000
$80,000,000
$90,000,000
$100,000,000
Assets and Deferred Outflows of Resources
8 City Council/RSA Agenda 329 Tuesday, May 14, 2024
General Fund
Accounts
Payable & Accrued
Payroll
Interfund Payables Deposits Payable Other Liabilities Deferred inflows of Resources
2020 $3,664,063 $- $2,389,255 $998,610 $266,421
2021 $4,412,650 $- $5,111,088 $419,935 $180,664
2022 $3,868,737 $- $5,856,020 $1,432,551 $136,894
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
$7,000,000
Liabilities and Deferred Inflows of Resources
9 City Council/RSA Agenda 330 Tuesday, May 14, 2024
General Fund
Expenditure Coverage
10 2020 2021 2022
Unrestricted Fund Balance $ 23,602,245 $ 29,638,072 $ 38,400,778 Total Revenues $ 63,037,899 $ 62,339,062 $ 69,596,027
Total Expenditures $ 61,664,420 $ 58,188,145 $ 68,004,170 Unrestricted Fund Balance as
a % of Total Expenditures 38.28% 50.93% 56.47%
Number of months (fund balance) 4.59 6.11 6.78
Change in Fund Balance $ 1,676,732 $ 6,035,193 $ 94,930,127 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 331 Tuesday, May 14, 2024
Pension Plan
11 Miscellaneous Safety Total

6.15% $40,485,065 $65,154,870 $105,639,935

7.15% $19,960,542 $33,448,190 $53,408,732

8.15% $3,080,088 $7,405,068 $10,485,156
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
City’s Net Pension Liability(Asset) Sensitivity to Discount Rate (2021 Measurement Date)
City Council/RSA Agenda 332 Tuesday, May 14, 2024
Other Financial Information
12 Plan Assets Actuarial Liability Unfunded Liability
6/30/2020 (MD 6/30/2019) $12,964,000 $15,822,000 $2,858,000 6/30/2021 (MD 6/30/2020) $13,505,000 $17,265,000 $3,760,000 6/30/2022 (MD 6/30/2021) $16,187,395 $17,329,013 $1,141,618 $-
$2,000,000
$4,000,000
$6,000,000
$8,000,000
$10,000,000
$12,000,000
$14,000,000
$16,000,000
$18,000,000
$20,000,000
City’s OPEB Funded Status
City Council/RSA Agenda 333 Tuesday, May 14, 2024
13 City Council/RSA Agenda 334 Tuesday, May 14, 2024
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
14 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 335 Tuesday, May 14, 2024
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 preparation of the
financial statements, no other
services performed that could affect
our independence.
• Delays were encountered as a result
of closing and turnover in staff.
15 There was no impact on the City’s
financial statements as a result of
implementation of new accounting
pronouncements. The City’s land
acquisition with CalTrans was
considered as part of the audit.

Significant
Accounting Policies
and Unusual
Transactions
City Council/RSA Agenda 336 Tuesday, May 14, 2024
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
16 City Council/RSA Agenda 337 Tuesday, May 14, 2024
Required Communications
17 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 338 Tuesday, May 14, 2024
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
18 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 339 Tuesday, May 14, 2024
New Accounting Standards
19 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
• Statement 102 – Certain Risk Disclosures
2026
• Statement 103 – Official Title Pending, New Financial Reporting Model City Council/RSA Agenda 340 Tuesday, May 14, 2024
Questions
Mitesh Desai
[email protected]
20 City Council/RSA Agenda 341 Tuesday, May 14, 2024
Thank You
For Allowing Us to Provide Audit
Services to the City of Union City
21 City Council/RSA Agenda 342 Tuesday, May 14, 2024
Agenda Item
DATE: 5/14/2024
TO: HONORABLE MAYOR AND CITY COUNCIL
FROM: CARMELA CAMPBELL, ECONOMIC AND COMMUNITY

DEVELOPMENT DIRECTOR
SUBJECT: ADOPT A RESOLUTION AUTHORIZING THE CITY MANAGER TO

EXECUTE THE FIRST AMENDMENT TO THE CONSULTING SERVICES

AGREEMENT WITH M-GROUP FOR PLANNING DIVISION SUPPORT, IN A

FORM APPROVED BY THE CITY ATTORNEY, TO INCREASE THE
AGREEMENTAMOUNT BY $175,500, FOR A TOTAL NOT TO EXCEED AMOUNT OF $250,000, AND TO EXTEND THE AGREEMENT TO JUNE 30, 2026 Staff recommends that the City Council adopt a resolution authorizing the City Manager to execute the First Amendment to the Consulting Services Agreement (“Agreement”) with M-Group (No. C6074) for Planning Division support to: 1) increase the Agreement amount by $175,500, for a total not to exceed amount of $250,000, and 2) to extend the Agreement to June 30, 2026.

STRATEGIC PLAN ALIGNMENT
Although this agenda item does not have alignment with a specific Strategic Plan goal, approval of the agenda item willensure the Planning Division willcontinue to provide essential services to the community.

BACKGROUND
On July 24, 2023, the City entered into a Consulting Services Agreement with M-Group (C6074) to provide general Planning Division support to the Economic and Community Development Department. Initially, due to an uptick in development activity, one contract staff person was brought on two days a week to assist with customer service support activities including providing counter coverage and review of business permits and business license and building permit applications as well as work on development projects. Due to two staff vacancies in the Planning Division, including the Senior Planner and one of the Associate Planner positions that the City is currently recruiting for, another part-time M-Group contract staff person was recently brought in two days a week to assist in the review of development applications and to also provide customer service support.

City Council/RSA Agenda 343 Tuesday, May 14, 2024

DISCUSSION
Staff is requesting to increase the amount of the existing Agreement by $175,500, which would bring the not to exceed amount of the Agreement to $250,000, and to extend the Agreement to June 30, 2026. This will allow M-Group staff to continue working on projects and providing customer service support while the City recruits for the two vacant positions. There is also opportunity for the City to utilize M Group contract staff for work on future projects or customer service support. Extending the Agreement with M-Group will provide certainly that crucial planning services continue to be provided to Union City residents and businesses.

FISCAL IMPACT
It is not anticipated that there will be an impact to the General Fund from approval of the First Amendment to the Agreement with M-Group. It is anticipated that the savings from the vacant staff positions will cover the cost of the contract staff support. In addition, the Planning Division has adequate funds budgeted in FY 23/24 and FY 24/25 within its Professional Consulting budget (Account No. 1110-6104-41004-54110) to cover the anticipated consultant costs associated with the agreement increase.

RECOMMENDATION
Staff recommends that the City Counciladopt the attached resolution authorizing the City Manager to execute the First Amendment to the Consulting Services Agreement with M-Group (C6074) for Planning Division support, in a form approved by the City Attorney, to increase the Agreement amount by $175,500, for a total not to exceed amount of $250,000, and to extend the Agreement to June 30, 2026.

Prepared by:

Derek Farmer, Planning Manager
Submitted by:

Derek Farmer, Planning Manager
ATTACHMENTS:

Description Type
Draft Resolution Resolution
City Council/RSA Agenda 344 Tuesday, May 14, 2024

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Union City City CouncilMay 14, 2024

Union City City Council
May 14, 2024