AGENDA
CITYOF UNION CITY/
SUCCESSOR AGENCYTO THE REDEVELOPMENT AGENCYSPECIAL MEETING CAROL DUTRA-VERNACI, Mayor
JEFF WANG, Vice Mayor (District 3)
GARY SINGH,Councilmember (District 1)
JAIME PATIÑO, Councilmember (District 2)
SCOTT SAKAKIHARA, Councilmember (District 4)
Tuesday, December 10, 2024
6:00 PM
CityHall - Council Chamber
34009Alvarado-Niles Road Union City, CA94587
1. CALL TO ORDER
1.1. Roll Call
2. 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.
3. 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.
3.1. Adopt a ResolutionApproving andAdopting the Memorandumof Understanding Between the City of Union City and the Union City Police Officers’ Association for the Period of January 1, 2025, Through December 31, 2027, Authorizing the City Manager to Execute the Memorandum of Understanding on Behalf of the City and Approving an Amendment to the City’s Salary Schedule in Conformance with California Code of Regulations, Title 2, City Council/RSA Agenda 1 Tuesday, December 10, 2024
Section 570.5
3.2. Adopt A Resolution Approving And Adopting The Memorandum Of Understanding Between The City Of Union City And The Union City Police Management Association For The Period of January 1, 2025 Through December 31, 2027, Authorizing The City Manager To Execute The Memorandum Of Understanding On Behalf Of The City And Approving An Amendment To The City’s Salary Schedule In Conformance With California Code Of Regulations, Title 2, Section 570.5
3.3. Adopt a Resolution Approving Amendments to the City's Classification and Compensation Plan for Unrepresented PartTime, Seasonal, and Temporary Employees to Implement the Increase in the California Minimum Wage Which Goes into Effect on January 1, 2025, in Conformance with California Code of Regulations, Title 2, Section 570.5
4. CITYMANAGER REPORTS
4.1. Adopt a Resolution Receiving and Accepting the Audited Financial Statements for the Fiscal Year Ended June 30, 2023 (FY 2022-2023)
5. CLOSED SESSION - None
6. ADJOURNMENT
MEETING INFORMATION
Regular City Council meetings are held in person on the second and fourth Tuesday of each month at 7:00 p.m. in the Council Chambers, City Hall, 34009 Alvarado-Niles Road, Union City, CA 94587.
Meetings can also be observed via Zoom: https://unioncity-org.zoom.us/j/81719037355 | Passcode: u8SH9cH^
Meetings are broadcasted live on UCTV Channel 15 and live-streamed on the City's website: https://www.unioncity.org/199/City-Meetings-Video.
Public Comment: Members of the public cannot provide comments via Zoom unless specifically permitted, as detailed below. Remote access is subject to technical availability. If the Zoom platform or other technology fails, the City Council will proceed with the meeting in person, unless prohibited by law.
Public Records: Documents related to the agenda items are available for review on the City's website (https://www.unioncity.org) or during business hours at the City's Clerk's Office, 34009 Alvarado-Niles Road, Union City, CA 94587.
Accessibility: If you require special assistance to participate in the meeting, please contact the City Clerk's Office at (510) 675-5448 at least 72 hours before the meeting.
Closed captioning is available for all regular City Council meetings.
ADDRESSING THE CITYCOUNCIL
In-Person Public Comment:
Members of the public may address the Council on any agenda item or during the Public Input portion of the meeting. To speak, please fill out a speaker card with your name and city of residence. If you would like a follow-up from the City, you may also provide your mailing address. Completing a speaker card and providing your name, city, or mailing address are not required to make a public comment but are requested for record-keeping purposes.
City Council/RSA Agenda 2 Tuesday, December 10, 2024
Written Comment:
To submit written comments on an agenda item or during Public Comment, please email: [email protected]. Include "public comment" in the subject line and reference the agenda item number. Written comments will be forwarded to the City Council and made publicly available.
Public Comment via Zoom:
As noted above, the public may not address the Council via Zoom unless required by AB 2449. If the City is required to provide this opportunity, the Mayor will announce it at the beginning of the meeting. If allowed, raise your virtual hand on Zoom to indicate that you would like to speak on a specific agenda item.
CITY COUNCIL NORMS AND GUIDELINES
(Resolution No. 6129-23;Adopted May23, 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.
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 City Council/RSA Agenda 3 Tuesday, December 10, 2024
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 AGENDAPOSTING
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.
/s/Thai Nam Pham, MMC, CPMC
City Clerk/Secretary to the City of Union City Successor Agency City Council/RSA Agenda 4 Tuesday, December 10, 2024
Agenda Item
DATE: 12/10/2024
TO: HONORABLE MAYOR AND CITYCOUNCIL
FROM: JOAN MALLOY, CITYMANAGER
SUBJECT: ADOPT A RESOLUTION APPROVING AND ADOPTING T H E MEMORANDUM
OF UNDERSTANDING BETWEEN THE CITY OF UNION CITY AND THE UNION CITY POLICE OFFICERS’ ASSOCIATION FOR THE PERIOD OF JANUARY1, 2025 THROUGH DECEMBER 31, 2027, AUTHORIZING THE CITY MANAGER TO
EXECUTE THE MEMORANDUM OF UNDERSTANDING ON BEHALF OF THE
CITYAND APPROVING AN AMENDMENT TO THE CITY'S SALARY SCHEDULE IN CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5
EXECUTIVE SUMMARY
Staff recommends that the City Council adopt the attached resolution approving and adopting the Memorandum of Understanding (MOU) between the City of Union City (City) and the Union City Police Officers’ Association (UCPOA) for the period of January 1, 2025 through December 31, 2027, authorizing the City Manager to execute the MOU on behalf of the City and approving an amendment to the City’s Salary Schedule in conformance with California Code of Regulations, Title 2, Section 570.5.
STRATEGIC PLAN ALIGNMENT
This action supports Strategy 8 of Goal B, Governance and Organization Effectiveness, by ensuring salaries are competitive in order to retain talented staff and to provide an attractive recruiting environment.
BACKGROUND
The City and the UCPOA are parties to an existing MOU covering the period of January 1, 2022 through December 31, 2024 (Existing MOU). In advance of the expiration of the Existing MOU, staff and the UCPOA have been negotiating in good faith for the successor Memorandum of Understanding (Successor MOU) since September 2024. Both parties have reached a tentative agreement on matters related to wages, hours, and other terms and conditions of employment, consistent with authority provided by the City Council, as reflected in the Successor MOU.
DISCUSSION
The Existing MOU expires on December 31, 2024. The UCPOA membership ratified the Successor MOU on November 14, 2024. The Successor MOU does not become effective until approved by the City Council.
The main points of the Successor MOU are as follows:
City Council/RSA Agenda 5 Tuesday, December 10, 2024
General Language Clean Up and Corrections: These were made throughout the MOU regarding job titles, sentence structures and punctuation.
SECTION 1.8 RELEASE TIME: Increased release time bank from 160 hours per fiscal year to 200 hours per fiscal year and includes limits on any associated costs for POST related training credits.
SECTION 2.1 SALARY:
A. Cost of Living Adjustments: Provided cost of living adjustments of 3% per year that will become effective the first full pay period following January 1, 2025, January 1, 2026, and January 1, 2027.
B. Market Equity Adjustments: Provided market equity adjustments of up to 4% per year that will become effective the first full pay period following January 1, 2025, January 1, 2026, and January 1, 2027. Market equity adjustments shall not exceed four percent (4%) in any year for any sworn classification or two percent (2%) in any year for any non-sworn classification.
SECTION 2.13 LONGEVITY PAY: Decreased the minimum years of service for longevity pay from nineteen (19) to twelve (12), effective January 1, 2025, and added the years of service credit provision from the 2024 side letter agreement between the City and the UCPOA.
SECTION 2.14 CRIME SCENE TECHNICIAN ON-CALL COMPENSATION: Increased on-call compensation for one Crime Scene Technician from $100 per week to $250 per week, effective the first full pay period following January 1, 2025.
SECTION 2.15 SHIFT DIFFERENTIAL: Provides a 2.5% shift differential for those employees regularly scheduled for the midnight shift, effective the first full pay period following January 1, 2025.
SECTION 4.1 SICK LEAVE ALLOWANCE: Removed outdated language, clarified eligibility for conversion of sick leave to vacation and added the sick leave service credit provision from the 2024 side letter agreement between the City and the UCPOA.
SECTION 4.2 SICK LEAVE UTILIZATION: Updated qualifying language for use of sick leave.
SECTION 4.4 OCCUPATIONAL INJURY LEAVE : Updated qualifying language for use of occupational injury leave.
SECTION 4.6 PERSONAL LEAVE: Removed outdated language and clarified eligibility for the conversion of sick leave to personal leave.
SECTION 4.10 VACATION: Removed outdated language, clarified eligibility for sellback of vacation leave and inserted the vacation leave service credit provision from the 2024 side letter agreement between the City and the UCPOA.
SECTION 5.1 HEALTH PLAN: Increased the monthly allowance from $2,000 to $2,125, effective January 1, 2025.
SECTION 5.4 SPOUSAL/ALTERNATE COVERAGE: Increased the “In Lieu” amount for those waiving enrollment due to alternative medical coverage from $300 per month to $350 per month, effective January 1, 2025.
SECTION 5.5 RETIREE MEDICAL PLAN: Removed outdated language, clarified eligibility for benefits for retirees and spouses, removal of the Retiree Medical Committee, and added the exclusion of the years of service credit for retiree medical provision from the 2024 side letter agreement between the City and the UCPOA.
FISCAL IMPACT
The estimated cost of this Successor MOU is projected to be an additional $1,350,000 annually over the life of the contract.
City Council/RSA Agenda 6 Tuesday, December 10, 2024
RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution approving and adopting the Memorandum of Understanding (MOU) between the City of Union City (City) and the Union City Police Officers’ Association (UCPOA) for the period of January 1, 2025 through December 31, 2027, authorizing the City Manager to execute the MOU on behalf of the City and approving an amendment to the City’s Salary Schedule in conformance with California Code of Regulations, Title 2, Section 570.5.
Prepared by:
JASON CASTLEBERRY, HUMAN RESOURCES DIRECTOR
Submitted by:
JASON CASTLEBERRY, HUMAN RESOURCES DIRECTOR
ATTACHMENTS:
Description Type
Draft Resolution Resolution
UCPOA MOURedlined Attachment
City Council/RSA Agenda 7 Tuesday, December 10, 2024
RESOLUTION NO. XXXX-24
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY
APPROVING AND ADOPTING THE MEMORANDUM OF
UNDERSTANDING BETWEEN THE CITY OF UNION CITY AND THE
UNION CITY POLICE OFFICERS’ ASSOCIATION FOR THE PERIOD OF JANUARY 1, 2025 THROUGH DECEMBER 31, 2027, AUTHORIZING
THE CITY MANAGER TO EXECUTE THE MEMORANDUM OF
UNDERSTANDING ON BEHALF OF THE CITY AND APPROVING AN
AMENDMENT TO THE CITY'S SALARY SCHEDULE IN
CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE
2, SECTION 570.5
WHEREAS, the existing Memorandum of Understanding (Existing MOU) between the City of Union City (City) and the Union City Police Officers’ Association (UCPOA) expires on December 31, 2024; and
WHEREAS, the City and the UCPOA entered into negotiations for a successor Memorandum of Understanding (Successor MOU); and
WHEREAS, pursuant to the provisions of the Meyers-Milias-Brown Act (Government Code Section 3500, et seq.) and the Union City Municipal Code, the City Manager or designee, as authorized by the City Council, has met and conferred in good faith with representatives of the UCPOA on matters related to wages, hours, and other terms and conditions of employment; and
WHEREAS, the representatives of the City and the UCPOA have reached a tentative agreement for a Successor MOU, attached hereto and incorporated herein by this reference as Exhibit A; and
WHEREAS, the membership of the UCPOA ratified the Successor MOU on November 14, 2024; and
WHEREAS, the City Council finds that the terms and conditions of the Successor MOU are proper and in the best interests of the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby approves and adopts the Memorandum of Understanding between the City of Union City and the Union City Police Officers’ Association for the period of January 1, 2025 through December 31, 2027.
BE IT FURTHER RESOLVED that the City Council of the City of Union City hereby authorizes the City Manager to execute the Memorandum of Understanding on behalf of the City and to take such further actions as may be necessary to implement the MOU, including any necessary non-substantive modifications.
BE IT FURTHER RESOLVED that the City Council of the City of Union City hereby approves an amendment to the City's Salary Schedule to reflect the revisions in compensation provided pursuant to the MOU, effective the first full pay period following January 1, 2025.
City Council/RSA Agenda 8 Tuesday, December 10, 2024
Resolution No. XXXX-24
Approval of POA MOU and Salary Schedule Amendment (2025-2027)
BE IT FURTHER RESOLVED by the City Council of the City of Union City that if any provisions related to the MOU contained herein are found to be in conflict with provisions of any other previous resolutions related to the MOU, the provisions herein shall prevail.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a special meeting held on the 10
th day of December 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 9 Tuesday, December 10, 2024
CITY OF UNION CITY
MEMORANDUM OF UNDERSTANDING
UNION CITY POLICE OFFICERS' ASSOCIATION
January 1, 20252 to December 31,
20274
City Council/RSA Agenda 10 Tuesday, December 10, 2024
2 Table of Contents
PREAMBLE .............................................................................................................................................................4 SECTION 1.00 GENERAL PROVISIONS .....................................................................................................................4
1.1 CITY RIGHTS..................................................................................................................................................4
1.2 RECOGNITION ..............................................................................................................................................4
1.3 ASSOCIATION RIGHTS...................................................................................................................................4
1.4 NON-DISCRIMINATION........................................................................................................................................5
1.5 UNION ACCESS TO ORIENTATION AND PAYROLL DEDUCTIONS ...................................................................5
1.6 INDEMNIFICATION AND HOLD HARMLESS ...................................................................................................5
1.7 USE OF FACILITIES.........................................................................................................................................6
1.8 RELEASE TIME...............................................................................................................................................6 SECTION 2.00 COMPENSATION..............................................................................................................................7
2.1 SALARY.................................................................................................................................................................7
2.2 WORKING IN A HIGHER CLASSIFICATION (ACTING PAY) ......................................................................................8
2.3 SALARY STEP SCHEDULE.......................................................................................................................................8
2.4 MINIMUM COURT TIME ......................................................................................................................................8
2.5 OVERTIME............................................................................................................................................................9
2.6 MINIMUM CALL BACK........................................................................................................................................10
2.7 EARLY CALL IN....................................................................................................................................................10
2.8 MINIMUM CALL IN.............................................................................................................................................10
2.9 MEAL ALLOWANCE ............................................................................................................................................10
2.10 CANINE HANDLER DIFFERENTIAL.....................................................................................................................11
2.11 SPECIALTY PAY .................................................................................................................................................11
2.12 BILINGUAL COMPENSATION............................................................................................................................12
2.13 LONGEVITY PAY ...............................................................................................................................................13
2.14 CRIME SCENE TECHNICIAN ON-CALL COMPENSATION....................................................................................13
2.15 SHIFT DIFFERENTIAL ........................................................................................................................................13
2.156 AUTOMATIC PAYROLL DEPOSIT .....................................................................................................................13 SECTION 3.00 RETIREMENT BENEFITS .................................................................................................................. 13
3.1 SWORN CLASSIC MEMBERS ...............................................................................................................................13
3.2 NON-SWORN CLASSIC MEMBERS ......................................................................................................................14
3.3 “NEW MEMBERS” AS DEFINED IN PUBLIC EMPLOYEE PENSION REFORM ACT (PEPRA).....................................15
3.4 FOR ALL ASSOCIATION MEMBERS......................................................................................................................15 SECTION 4.00 LEAVE ADMINISTRATION............................................................................................................... 15
4.1 SICK LEAVE ALLOWANCE....................................................................................................................................15
4.2 SICK LEAVE UTILIZATION....................................................................................................................................16
4.3 SICK LEAVE NOTICE AND CERTIFICATION...........................................................................................................17
4.4 OCCUPATIONAL INJURY LEAVE ..........................................................................................................................17
4.5 OCCUPATIONAL INJURY/ILLNESS MEDICAL APPOINTMENT ..............................................................................17
4.6 PERSONAL LEAVE...............................................................................................................................................18
4.7 LEAVE OF ABSENCE ............................................................................................................................................19
4.8 BEREAVEMENT LEAVE........................................................................................................................................19
4.9 HOLIDAYS...........................................................................................................................................................20
4.10 VACATION........................................................................................................................................................22
4.11 JURY DUTY .......................................................................................................................................................23
4.12 WATCH SWAPS ................................................................................................................................................24
4.13 MILITARY LEAVE...............................................................................................................................................24 City Council/RSA Agenda 11 Tuesday, December 10, 2024
3 SECTION 5.00 HEALTH AND WELFARE BENEFITS .................................................................................................. 24
5.1 HEALTH PLAN.....................................................................................................................................................24
5.2 LIFE INSURANCE.................................................................................................................................................24
5.3 DISABILITY INSURANCE......................................................................................................................................25
5.4 SPOUSAL/ALTERNATE COVERAGE .....................................................................................................................25
5.5 RETIREE MEDICAL PLAN.....................................................................................................................................25
5.6 DOMESTIC PARTNERS........................................................................................................................................26 SECTION 6.00 UNIFORMS..................................................................................................................................... 27
6.1 UNIFORM ALLOWANCE .....................................................................................................................................27 SECTION 7.00 MISCELLANEOUS PROVISIONS ....................................................................................................... 27
7.1 SALARY UPON PROMOTION ..............................................................................................................................27
7.2 PROFESSIONAL ACHIEVEMENT PROGRAM........................................................................................................27
7.3 LAYOFF PROCEDURE ..........................................................................................................................................28
7.4 WORK SCHEDULE AND SHIFT SELECTION...........................................................................................................30
7.5 POLICE OFFICER RECRUIT...................................................................................................................................30
7.6 LEAVE OPEN.......................................................................................................................................................31
7.7 PROBATIONARY PERIOD – POLICE OFFICER .......................................................................................................31 SECTION 8.00 GRIEVANCE PROCEDURE................................................................................................................ 31
8.1 PURPOSE............................................................................................................................................................31
8.2 GRIEVANCE DEFINITION ....................................................................................................................................31
8.3 PROCEDURE FOR GRIEVANCES ..........................................................................................................................31 SECTION 9.00 DISCIPLINE ..................................................................................................................................... 33
9.1 DISCIPLINARY INVESTIGATIONS.........................................................................................................................33
9.2 STANDARD DISCIPLINARY APPEAL PROCEDURE ................................................................................................33
9.3 MAJOR DISCIPLINARY APPEAL PROCEDURE.......................................................................................................34
9.4 EXCLUSIONS/LIMITATIONS ................................................................................................................................35
9.5 CONDUCT OF HEARING......................................................................................................................................36
9.6 TIME LIMITS .......................................................................................................................................................36
9.7 WITNESSES ........................................................................................................................................................36 SECTION 10.00 SEPERABILITY............................................................................................................................... 36 SECTION 11.00 COMPLETION OF NEGOTIATIONS................................................................................................. 36 SECTION 12.00 ..................................................................................................................................................... 36 APPENDIX 1 ......................................................................................................................................................... 39 City Council/RSA Agenda 12 Tuesday, December 10, 2024
4 PREAMBLE
On the date hereinafter subscribed, authorized representatives of the City of Union City ("City"), and the Union City Police Officers' Association entered into this Memorandum of Understanding ("Memorandum of Understanding" or "Agreement"). This Memorandum of Understanding constitutes the full and complete agreement between the parties on all items falling within the scope of representation. The provisions set forth herein supersede previous memoranda between the City and Association and shall take precedence over conflicting provisions of any City resolution or ordinance in effect during the term of this Memorandum of Understanding.
SECTION 1.00 GENERAL PROVISIONS
1.1 CITY RIGHTS
Except as specifically restricted by an express provision of this Agreement, the City retains all management rights and prerogatives. Neither these rights nor their exercise shall be subject to the grievance or arbitration mechanisms of this Agreement.
1.2 RECOGNITION
The City recognizes the Association as the sole and exclusive bargaining representative for the classifications of: Police Officer Recruit II, Police Officer, Police Sergeant, Police Office Assistant, Police Department Office Coordinator, Community Resources Coordinator, Property and Evidence Specialist, Community Service Aide, Public Services Officer I, Public Services Officer II, Property and Evidence Supervisor, Records Supervisor, Crime Analyst, Confidential Operations Assistant and Personnel and Training Supervisor.
1.3 ASSOCIATION RIGHTS
The City recognizes the right of the Association to police this Agreement, assist its members in resolution of grievances, and participate in the negotiation of this and future Agreements. In recognizing these rights, the City shall provide reasonable time for the negotiating of this and future memoranda. For the purposes of the Memorandum of Understanding, reasonable time shall be that time that is agreed upon between authorized bargaining representatives and their Division Commander, or in their absence, any other available Division Commander. Such time shall be negotiated and agreed upon prior to its use. If agreement cannot be reached the Chief of Police shall decide the issue. No other Association business shall be conducted on City time by any employee of the Police Department without prior approval of the Chief of Police.
Members of the Executive Board of the Union City Police Officers' Association may be allowed to utilize personal leave to attend bona fide union membership meetings provided the employee submits a request for time-off in advance. The Association and its designated legal representative have a right of access to members. The City shall, with prior approval, provide adequate space and access to Association members or a designated legal representative. The City shall not provide access to copy machines, telephones or other equipment that is the sole possession of the City of Union City without prior approval from the Chief of Police.
City Council/RSA Agenda 13 Tuesday, December 10, 2024
5 1.4 NON-DISCRIMINATION
The City and the Association agree that they will not discriminate in any way on account of race, color, creed, religion, sex, sexual orientation, age, national origin, political affiliation, physical or mental disability, medical condition, or for union activity, to the extent prohibited by applicable state and federal law.
1.5UNION ACCESS TO ORIENTATION AND PAYROLL DEDUCTIONS
All employees within the bargaining unit represented by the Association may voluntarily join the Association and pay dues, initiation fees, and general assessments, as well as payment of any other membership benefit program sponsored by the organization (hereinafter "payroll deductions") as determined by the Association. It shall be the responsibility of the Association to maintain a record of employees who have given their written consent to join and pay dues to the Association. The Association shall certify to the City the amount of such payroll deductions to be deducted.
NEW EMPLOYEE ORIENTATION
The City shall provide the Association with two (2) weeks advance notice of the start date of any new hire to a represented classification. The City shall provide the Association with an exclusive thirty (30) minutes meeting with any new employee or group of employees covered by this MOU, during the employee orientation (i.e., the first two (2) days of employment). The specific date, time, and location of the thirty (30) minutes union meeting with new employees will be coordinated by the Chief of Police (or their designee) and the President of the Association.
PAYROLL DEDUCTIONS/AUTHORIZATIONS
The City agrees to deduct the periodic payroll deductions from the paycheck of each employee who voluntarily executes a valid authorization form as certified by the Association, or pursuant to an authorization form tendered to the City by either the Association or the employee. All sums deducted by the City shall be remitted to the Association in an expedient manner and at the intervals requested by the Association together with a list of names of each employee for whom a deduction was made.
The City will implement any change to an employee's payroll deductions in the first full pay period following notification of such change by the Association.
If an employee member in the bargaining unit desires to revoke, cancel or change prior dues deduction authorization, the City shall direct the employee member to the Association. Any such dues deduction revocation, cancellation and/or change shall only be effective when submitted by the Association directly to the City and is subject to the terms and conditions as set forth in the original payroll deduction/authorization.
1.6INDEMNIFICATION AND HOLD HARMLESS
The Association shall hold the City harmless and shall fully and promptly reimburse the City for reasonable legal fees and costs incurred in responding to or defending against any claims, disputes, or challenges, which are actually brought against the City or any of its agents by an employee in a represented classification in connection with the administration or enforcement of this section of the agreement. Such reimbursement shall include costs and attorney's fees incurred by the City.
City Council/RSA Agenda 14 Tuesday, December 10, 2024
6 Upon notice that the City is going to seek indemnification or to be held harmless under this provision, the Association shall have the right to meet with the City regarding the reasonableness and merit of any claim, demand, suit, or action for which the City seeks indemnification, and shall attempt to agree whether any such action listed above in "(A)" shall be compromised, resisted, defended, tried, or appealed.
Determining whether or not such action shall be compromised, resisted, defended, tried, or appealed, the City will defer to the Association's interest if the City does not have a distinct and separate legal interest in the matter in dispute.
The City shall not be entitled to be reimbursed for any fees, costs, charges, or penalties for which the Association was not properly notified and provided the opportunity to discuss as set forth herein; nor will the City be entitled to any such reimbursement when the City's efforts in defending against such action would be duplicative, or when the City is defending a separate and distinct legal interest or when the City is defending an activity which is arguably subject to criminal liability on the part of any City administrator.
1.7USE OF FACILITIES
The City shall provide reasonable space on bulletin boards for Association business. The Association President or designee shall be responsible for maintenance of Association postings.
Furthermore, the City shall reasonably make available conference rooms or other meeting areas to the Association at no cost to the Association for the purpose of conducting general membership meetings during City non-business hours, except under unusual circumstances.
Requests for the use of such facilities must follow established procedures and must be made to the appropriate City representative.
1.8 RELEASE TIME
POA Bargaining Team Members
All on-duty POA personnel who are active members of the Associations' Bargaining Team are entitled to two hours (2) of adjusted time off as preparation time immediately preceding any regularly scheduled bargaining meeting.
Any Association Bargaining Team member who is on a regularly scheduled day off on the day of the bargaining meeting shall be compensated at a rate of time-and- one-half the employee's regular hourly rate to attend the bargaining meeting between the Association and the City. Team members who are on their regularly scheduled day off will not be compensated for the two (2) hour preparation time.
The Association Bargaining Team shall have no more than seven (7) members. The Association may replace Bargaining Team members who are unable to continue as designated Bargaining Team Members; however, the Association's Team membership eligible for compensation under this section shall not exceed seven (7) members.
POA Release Time Bank
The City and the POA agree to establish and maintain a "Release Time Bank" for use by POA members to conduct and/or attend essential union activities including, but not limited to, conventions, professional association meetings, training classes, and symposia, and excluding political activity, fund raisers, and recreational activities. For purposes of this section, political City Council/RSA Agenda 15 Tuesday, December 10, 2024
7 activity shall not include meetings with individual City Council members or attending City Council meetings. The City shall provide a maximum of 160 200 hours per fiscal year to the POA Release Time Bank. The POA President or his designee shall have sole discretion as to the use of the time bank.
Requests to use accrued time from the "POA Release Time Bank" shall be made to the affected Division Commander as soon as possible but no later than twenty-four (24) hours in advance of the proposed use. The Division Commander will may deny any requests that cause overtime to be generated. The POA may appeal the decision of a Division Commander to the Chief of Police who may authorize the utilization of overtime on a non-precedent setting case by case basis.
The City may cover the cost of attendance (excluding travel, travel meals, and lodging) for a number of participants to be determined by the Police Chief (or the Chief’ s designee) for any conventions, symposia, or trainings that provide POST training credit.
SECTION 2.00 COMPENSATION
2.1 SALARY
A. Cost of Living Adjustments
Effective the first full pay period following January 1, 20252, the City will provide each represented classification with a cost-of-living increase of three percent (3.0%). The City shall concurrently eliminate the first two steps of the Police Sergeant salary schedule.
Effective the first full pay period following January 1, 20263, the City will provide each represented classification with a cost-of-living increase of three percent (3.0%).
Effective the first full pay period of January 1, 20274, the City will provide each represented classification with a cost-of-living increase of three percent (3.0%).
B. Market Equity Adjustments
Effective the first full pay period following January 1st of each year of this agreement, the City will provide each sworn represented classification with a market equity adjustment increase based on the benchmark classification of Police Officer. The amount of the equity adjustment for all sworn represented classifications shall be determined by the percentage increase required to bring the Police Officer classification to one percent above the market median for the Police Officer benchmark based upon the survey methodology set forth in Appendix 1. The market equity adjustment shall not exceed four percent (4%) in any year for any classification.
Effective the first full pay period following January 1st of each year of this agreement, the City will provide each non-sworn represented classification with a market equity adjustment based on the benchmark classification of Records Clerk (equivalent to the Union City classification known as Police Office Assistant). The amount of the equity adjustment for all non-sworn represented classifications shall be determined by the percentage increase required to bring the Police Office Assistant classification to one percent above the market median for the Records Clerk benchmark based upon the survey methodology set forth in Appendix 1. The market equity adjustment shall not exceed two percent (2%) in any year for any classification.
City Council/RSA Agenda 16 Tuesday, December 10, 2024
8 2.2 WORKING IN A HIGHER CLASSIFICATION (ACTING PAY)
A. Temporary Upgrade Premium
Employees who are assigned by the Chief of Police or their designee to assume the duties of a position of higher classification when (1) a vacancy in that higher classification exists; (2) the City is actively seeking to fill the vacancy on a permanent basis: and (3) the employee has been assigned and worked for a period of one full shift (non-cumulative), shall be paid retroactive to the first day of assignment at five percent (5%) above their regular salary. The employee must initiate appropriate departmental documentation and submit such documentation through the chain of command.
B. Acting Out of Class Premium
During an absence of a week or more of a Sergeant which cannot be covered by another Sergeant the Chief of Police may appoint an Acting Sergeant to replace the Sergeant during the absence. The designated employee shall be paid five percent (5%) above their regular base salary. Such appointments should be for a minimum of thirty-seven (37) hours. The designated employee must assume the actual patrol supervisor schedule of the absent Sergeant. Work assignments of unit members shall not be changed for the sole purpose of evading the acting pay requirements.
2.3 SALARY STEP SCHEDULE
Salary Step increases shall be implemented in the following manner:
A. An employee who is eligible for a step increase and whose anniversary date occurs during the first seven (7) days of the pay period shall have their step increase implemented on the first day of the pay period during which the anniversary date occurs.
B. An employee who is eligible for a step increase and whose anniversary date occurs during the last seven (7) days of the pay period shall have their step increase implemented on the first day of the following pay period.
2.4 MINIMUM COURT TIME
A bargaining unit employee who is required to attend court during off-duty time in response to a valid subpoena received as a result of their City employment shall be paid a minimum of four (4) hours at time-and-one-half their regular rate of pay for their classification. The following conditions and exceptions shall apply:
A. An employee may receive a minimum court time allowance of four (4) hours of overtime pay only once in any day. The four (4) hour minimum will be paid only for the first appearance of the day.
B. An employee shall not be paid for a lunch period of one (1) hour or less when courts take an actual luncheon recess.
C. An employee who has received the minimum court time pay of four (4) hours at the overtime rate for their first appearance shall be entitled to a minimum pay of one (1) hour at the overtime rate for their second appearance on the same day.
D. An employee subpoenaed to court one-and-one-half (I 1/2) hours or less after the end City Council/RSA Agenda 17 Tuesday, December 10, 2024
9 of a regularly scheduled shift shall extend their previous shift to make their court appearance. The four (4) hour minimum shall not apply.
E. An employee subpoenaed to court four (4) hours or less before the beginning of a regularly scheduled shift shall extend the beginning of their upcoming shift to the time they are subpoenaed to appear in court. The four
(4) hour minimum shall not apply.
To be entitled to compensation under this section, employees in an off-duty status at the time of the scheduled court appearance shall confirm with the police department subpoena clerk on or before 1700 hours (5:00 p.m.) on the court day preceding the scheduled court date to determine if an appearance is required. If the court appearance is canceled after it has been confirmed by the police department subpoena clerk and the employee reports for court, then compensation will be authorized. If the employee fails to contact the police department subpoena clerk but reports for court and the appearance has not been canceled compensation will be authorized. However, if the employee does not contact the police department subpoena clerk but reports for court and the police department subpoena clerk had been notified of the cancellation the employee will not be compensated.
2.5 OVERTIME
A. Overtime
All time worked beyond the employee's normal schedule or shift shall be compensated at time and-one-half the employee's regular rate or accumulated as compensatory time off at time-and-one-half the employee's regular rate pursuant to current regulations and the agreements contained herein. Employees will receive overtime pay for overtime worked when the relevant compensatory time bank is full.
Overtime compensation shall be computed to the nearest minute.
Overtime pay for scheduled overtime assignments shall commence at the time an employee is instructed to report and end upon completion of the assignment. At the discretion of the Chief of Police, or his or her designee, overtime work may be assigned twenty-four (24) hours in advance of commencement of the assignment.
For sworn employees, the Fair Labor Standards Act (FLSA) overtime is hours actually worked in excess of one hundred seventy-one (171) hours in a twenty-eight (28) day designated work period. For all other employees, FLSA overtime is hours actually worked in excess of forty (40) hours in a seven (7) day designated work period. All other hours qualifying for overtime under the first paragraph of this section shall be considered non-- FLSA overtime.
B. Compensatory Time Off
Employees may accrue up to a maximum of 200 hours of CTO. Employees who had accrued more than a total of 200 hours of non-FLSA and FLSA CTO prior to adoption of this MOU shall be permitted to retain their CTO balances but may not accrue further CTO until their balance falls below 200 hours.
City Council/RSA Agenda 18 Tuesday, December 10, 2024
10 CTO shall be granted in accordance with current time off practice taking into account, but not limited to, staffing minimums and workload. CTO requests shall not be granted during the time of natural disasters, labor disputes, scheduled community events, Continuing Professional Training classes or other similar occurrences demanding additional personnel, or during New Year’s Eve, New Year's Day, Fourth of July, Thanksgiving Day, Christmas Eve, and Christmas Day as the granting of time in these instances would be unduly disruptive to the functioning of the Department and services provided to the community. Employees are encouraged to make requests to use CTO as far as possible in advance of the date(s) the employee wish to use their CTO.
2.6 MINIMUM CALL BACK
A call back occurs when a bargaining unit employee has completed an assigned shift, has left the employee's duty station, and is then required to return to work. Under these circumstances, the employee shall be paid a minimum of three (3) hours at time-and-one-half the employee's regular rate for being required to return to work, unless the employee is required to return to work to rectify the employee's own error. For purposes of recording time, the call back begins at the time the employee is notified of the requirement to return to work. An employee who is required to return to work to rectify their own error shall be paid at time-and-one- half the employee's regular hourly rate from the time of arrival at the duty station to the time the error has been corrected.
2.7 EARLY CALL IN
An early call in occurs when an employee is required to appear early for their regularly scheduled shift. When an employee is required to report to their duty station for a regularly scheduled shift prior to that shift's assigned report time, the employee shall be paid at time-and-one-half the employee's regular hourly rate from the time of arrival at the duty station to the beginning of their regularly scheduled shift.
2.8 MINIMUM CALL IN
A call in occurs when an employee, while on a regular day(s) off, on vacation, or on some other form of elective time off, is required to report to work at a time that is not otherwise considered to be either "Call Back" or "Early Call In." In these situations, an employee shall be paid a minimum of two (2) hours at time-and-one- half the employee's regular hourly rate from the time they arrive at their duty station.
2.9 MEAL ALLOWANCE
A meal allowance of ten dollars ($10.00) shall be paid to an employee who works two (2) or more hours immediately following a regular shift and for each four (4) hours thereafter. No receipts shall be required.
No meal allowance will be paid if the City provides a meal for the employee(s). However, employees shall be entitled to a meal allowance, even if the City provides a meal, if the employees work assignment/duty station or duties being performed, render them unable to respond to the location of the meal or have it delivered to them.
City Council/RSA Agenda 19 Tuesday, December 10, 2024
11 2.10 CANINE HANDLER DIFFERENTIAL
All canine handlers shall be compensated for time spent training and caring for their assigned canine and associated travel, including but not limited to travel time to and from training, at the rate of seven and one-half percent (7.5%) of base salary.
Based upon experience of canine handlers represented by the Association, it is estimated that canine handlers work approximately one hundred and fifty-six (156) hours per year performing such work outside of their regularly scheduled shifts. The parties agree that this compensation conforms with the provisions of Leever v. Carson City, 360 F.3d 1014, 1017 (9th Cir. 2004) as they pertain to the compensation of canine handlers.
Canine handlers attending the Department's mandatory training scheduled the second and fourth Tuesday of each month shall be compensated for the 3-hours of training when they attend on Off-Duty time. The compensation is for the hours actually spent training and does not include travel to and from the training location.
2.11 SPECIALTY PAY
The following "specialty pay" premiums shall be deemed to be within the discretion of the Chief in the sense that this additional pay shall be contingent on the bargaining unit member performing their duties at an "At Standard" performance level or better. Bargaining unit members not performing at an “At Standard" performance level or better acknowledge that a transfer from the section, and subsequent loss of pay, is a management right and is not punitive in nature. As such the bargaining unit members agree that assignment to, and transfer from, the section, is wholly at the discretion of the Chief of Police and not subject to any form of administrative appeal.
A. Detective/Investigations Premium
1. Professional Standards Unit (PSU)
The Sergeant assigned to the Professional Standards Unit shall receive a five percent (5%) investigations premium for the term of their assignment. The PSU Sergeant shall be on-call and available to respond in a timely manner to call outs twenty-four (24) hours per day unless the PSU Sergeant has provided prior notification they will be unavailable.
2. Investigations
The City will compensate each sworn bargaining unit member assigned to the Investigations Section, including those sworn bargaining unit members assigned to Special Services Unit (SSU), five percent (5%) of their base salary while assigned to the Investigations Section. Bargaining unit members placed in a semi-permanent assignment in the Investigations Section shall receive an additional two and onehalf percent (2.5%) premium for a total of seven and one-half percent (7.5%) of their base salary.
This specialty pay will not apply to sworn bargaining unit members temporarily assigned to the section by virtue of, but not limited to, modified duty assignments, short term special needs assignments, etc.
City Council/RSA Agenda 20 Tuesday, December 10, 2024
12 In consideration of specialty pay one (1) detective assigned to the Investigations Section per week will be designated and serve as the 'On- call" detective. The detective so designated shall be on-call and available to respond in a timely manner to call outs twenty-four (24) hours per day for a consecutive seven (7) day period.
The City should provide on-call detectives with a City vehicle for use in the course and scope of his duties during the on-call period. The Investigations Section Sergeant will be responsible for scheduling the on-call detective.
The on-call detective will carry a department-issued cell phone and will respond to calls and callouts during the entire designated period. Failure to respond to calls and or callouts will result in no specialty compensation for the indicated call-out period.
This compensation agreement will be monitored weekly and reviewed every six months for compliance and effectiveness.
B. Traffic/Motors Premium
The City will compensate each sworn bargaining unit member assigned to the Traffic Unit five percent (5.0%) of their base salary while assigned. Bargaining unit members placed in a semi-permanent assignment in the Traffic Unit shall receive an additional two and one-half percent (2.5%) premium for a total of seven and one-half percent (7.5%) of their base salary.
In consideration of specialty pay, one (1) employee assigned to the Traffic Unit per week will be designated and serve as the "on-call" traffic investigator. The employee so designated shall be on-call and available to respond in a timely manner to call outs twenty-four (24) hours per day for a consecutive seven (7) day period. The Traffic Unit Sergeant will be responsible for scheduling the on-call traffic investigator.
C. Training Officer Premium
The City will compensate each sworn bargaining unit member assigned to the full time Field Training Program seven and one-half percent (7.5%) of their base salary.
Temporary/ Reserve Field Training Officers (FTO) will be compensated seven and onhalf percent (7.5%) only when assigned to a trainee.
Full-time FTOs will be used in the Acting Sergeant capacity to work vacant supervisory shifts. Full-time FTOs are not eligible for an additional 5% acting out of class premium pay when working in an Acting Sergeant capacity. Employees in other assignments that receive specialty pay shall only receive a total of seven and one-half percent (7.5%) specialty pay premium when assigned to a trainee.
2.12 BILINGUAL COMPENSATION
The City will compensate each bilingual Association member forty-six dollars and 15 cents ($46.15) per pay period. All employees requesting compensation under this agreement must pass a City test. The test will examine the employee's ability to converse fluently in a language other than English. No additional compensation will be paid to employees fluent in more than one language.
Compensated employees agree to utilize their bilingual skills whenever called upon.
City Council/RSA Agenda 21 Tuesday, December 10, 2024
13 This compensation agreement will be reviewed every six (6) months for compliance and effectiveness. The City reserves the right to revoke this agreement at any time for noncompliance or for organizational effectiveness and efficiency.
2.13 LONGEVITY PAY
The City will compensate each bargaining unit member five percent (5%) of their base salary upon completion of their nineteenth twelfth year of permanent full-time service with the City of Union City. For sworn personnel, the City shall credit all years of service as a Penal Code Section 830.1 peace officer towards the experience thresholds for longevity pay. Employees with a break in service from Union City will receive credit for their prior bargaining unit employment with Union City in calculating longevity. Part-time employment or employees working in designated parttime positions or in positions not represented by the bargaining unit do not apply. Except as specified above, Aall credited time must be as a permanent, full time bargaining unit member employed by Union City to be eligible.
2.14 CRIME SCENE TECHNICIAN ON-CALL COMPENSATION
The City will compensate one Crime Scene Technician (CST) one two hundred and fifty dollars ($100250.00) per week for on-call compensation. The on-call CST agrees to be on call and available to respond in a timely manner whenever the need for a CST exists. The on-call CST will be available for call outs twenty-four (24) hours a day for a consecutive seven-day (7) period.
The Investigation Unit Sergeant will be responsible for scheduling the on-call CST. The on-call CST will be determined by a rotating schedule, which utilizes all participating CST's. CST's will be included in the on-call rotation for three years. The CST can remain on the on-call rotation if the CST agrees to a longer term and the City is in agreement.
CST's receiving the on-call compensation will carry a department-issued cell phone and will respond to calls and callouts during the entire compensated period. Failure to respond to calls and/or callouts will result in no compensation for the indicated call-out period.
This compensation agreement will be monitored weekly and reviewed every six months for compliance and effectiveness.
2.15 SHIFT DIFFERENTIAL
Employees regularly scheduled to work a midnight shift shall receive shift differential equal to two and one-half percent (2.5%) of base pay.
2.165 AUTOMATIC PAYROLL DEPOSIT
Payroll payments shall be deposited through the Automated Payroll Process to an account designated by the employee. Employees have the responsibility to designate an account that meets the requirements of Automated Clearing House (ACH).
SECTION 3.00 RETIREMENT BENEFITS
3.1 SWORN CLASSIC MEMBERS
City Council/RSA Agenda 22 Tuesday, December 10, 2024
14 Consistent with its historical practice, the City pays and reports to CalPERS the full share of the Employer Paid Member Contributions (EPMC) on behalf of the sworn CalPERS classic members in the POA bargaining unit. These payments are equal to 9% of the member employees' reportable income and are reported to CalPERS as special compensation.
Sworn employees hired by City prior to November 3024, 2010, are provided benefits pursuant to the CalPERS 3% at 50 benefits formula described in Government Code Section 21362.2, using the single highest year as the final compensation period.
Sworn employees hired on or after November 3024, 2010, are provided benefits pursuant to the CalPERS 3% at 55 formula described in Government Code Section 21363.1, using a three-year final compensation period.
Beginning in 2011, the Parties agreed that sworn members would begin providing the City with pre-tax cost sharing payments to cover portions of the City's portion of the pension costs. The historical cost sharing payments made by sworn POA members are as follows:
• Effective July 1, 2011, 1 .0%
• Effective the payroll period including January 1, 2013, 5.0% • Effective June 30, 2013, 9.0%
• Effective July 1, 2015, 10.5%
• Effective July 1,2016, 12%
The City continues to pay the full 9% EPMC and reports the value to CalPERS for all classic sworn members.
3.2 NON-SWORN CLASSIC MEMBERS
Consistent with its historical practice, the City pays and reports to CalPERS the full share of the Employer Paid Member Contributions (EPMC) on behalf of the non-sworn CalPERS classic members in the POA bargaining unit. These payments are equal to 7% (Classic Tier 2) or 8% (Classic Tier 1) of the member employees' reportable income and are reported as special compensation to CalPERS.
Tier 1: Non-Sworn employees hired by the City prior to November 3024, 2010, are provided benefits pursuant to the CalPERS 2.5% at 55 benefits for1mula, using the single highest year as the final compensation period.
Beginning in 2006, the Parties agreed that non-sworn Tier 1 members would begin providing the City with pre-tax cost sharing payments to cover portions of the City's portion of the pension costs. The historical cost sharing payments made by the Tier 1non-sworn POA classic members are as follows:
• Effective July 1, 2006, 3.5%
• Effective October 18, 2010, 4.5%
• Effective the payroll period including January 1, 2013, 6.25% • Effective payroll period including January 1, 2014, 8% Tier 2: Non-Sworn employees hired on or after November 3024, 2010, are provided benefits pursuant to the CalPERS 2% at 60 formula, using a three-year final compensation period. These employees provide cost sharing payments at the rate of 7% to cover part of the City's portion of CalPERS contributions.
City Council/RSA Agenda 23 Tuesday, December 10, 2024
15 The City continues to pay and report to CalPERS the full EPMC (8% for Tier 1 and 7% for Tier 2) for all non-sworn classic members.
3.3 “NEW MEMBERS” AS DEFINED IN PUBLIC EMPLOYEE PENSION REFORM ACT (PEPRA)
The retirement plan formulas and employee contributions for "new members" shall be those established by AB 340 (2.7%@57 for sworn personnel; 2.5%@627 for miscellaneous/non-sworn personnel). All new members will contribute 50% of the normal cost of their respective benefits as determined by CalPERS on a pre-tax basis. In the event that the sworn classic employee contributions provided herein, above, exceed the contribution required for sworn "new members" pursuant to PEPRA. Sworn "new members" shall contribute an additional amount to provide equal contributions for all sworn personnel.
3.4 FOR ALL ASSOCIATION MEMBERS
The City agrees to continue its contract with PERS to allow for the following optional benefits:
Credit For Unused Sick Leave (Government Code Section 20965); 1959 Survivor Benefit, Level 1; Military Service Credit As Public Service, with the eligible employee required to contribute both the employer's and employee's contributions and interest (Government Code Section 21024); Improved Non-Industrial Disability Allowance (Government Code Section 21427); PreRetirement Optional Settlement 2 Death Benefit (Government Code Section 21548); and Death Benefit -Remarriage (Government Code Section 21551).
SECTION 4.00 LEAVE ADMINISTRATION
4.1 SICK LEAVE ALLOWANCE
Employees shall earn 3.69 hours per pay period of sick leave without limit on accumulation.
Employees or new hires who are absent without pay for any reason for more than thirty-seven (37) hours during a pay period do not earn sick leave benefits for that pay period. Employees shall have sick leave absence deducted in hourly increments. Sick leave shall be taken in periods of no less than one hour.
Recognizing that newly hired employees may experience either personal or family illness that may be sufficiently severe to prevent their coming to work, the Chief of Police has the discretion to take such administrative measures as the Chief of Police deems appropriate to prevent the employee from suffering a loss of compensation. Each incident shall be evaluated on its own merits on a case-by-case basis, and any action taken by the Chief of Police shall be nonprecedent-setting.
A bargaining unit employee may convert up to thirty-seven (37) hours of the employee's accrued sick leave to vacation provided that the employee has four hundred (400) or more hours of accrued sick leave and used twelve and one half (12.5) or less hours of sick leave during the fiscal year. A bargaining unit employee may convert up to twenty-five (25) hours of the employee's accrued sick leave to vacation provided that the employee has four hundred (400) or more hours of accrued sick leave and used more than twelve and one half (12.5) but less than twenty-five (25) hours of sick leave during the fiscal year. A request to convert sick leave to vacation based on sick leave usage in the previous fiscal year must be made by the employee City Council/RSA Agenda 24 Tuesday, December 10, 2024
16 on or between July 1, and July 31, of the fiscal year immediately following the fiscal year for which the employee is seeking transfer of time on a form provided by the Finance Department.
Conversion of Sick Leave to Vacation Leave is on an hour-for-hour basis and may only take place at the end of each fiscal year, as requested by the employee. For purposes of this paragraph, sick leave utilized for the birth or adoption of a child, including but not limited to bonding leavewhile under protected leave (e.g., FMLA, CFRA, PDL, Workers Compensation, etc.), shall not be counted toward the limitations on sick leave use for purposes of determining eligibility for converting sick leave to vacation.
Sworn employees will receive credit for sick leave accrued from their most recent employer for service as a Penal Code Section 830.1 peace officer, up to a maximum of four hundred and eighty (480) hours, upon verification by Union City and the previous employer agency, as needed. This will only apply to sick leave accrued, and not paid out, from the most recent employer
4.2 SICK LEAVE UTILIZATION
Sick leave may be utilized due to the employee's personal sickness, injury, maternity leavepregnancy-related disability, or sickness or injury in the immediate family, if the immediate family member lives in the same household as the employee. Immediate family means mother, father, sister, brother, spouse, child, grandparent, grandchild, father- in-law, mother-in-law, brother-in-law, sister-in-law, son-in-law, daughter-in law, stepfather, stepmother, stepchild, domestic partner, or other individuals residing in the household for whom the employee has legal guardianship. The City understands that certain members of the nuclear family of the employee (children and parents of the employee) may not live full time in the same household of the employee, yet the employee may still be a primary caregiver for the individual. In these cases, and upon verification that the employee is a primary caregiver (e.g., Divorce decree, Durable Power of Attorney, etc.), the City recognizes the employee has the responsibility for care of the individual and use of sick leave would be appropriate. Employees shall, whenever possible, make medical, dental and similar appointments outside of working hours and days. If this is not possible, sick leave or personal leave may be utilized for these purposes for a minimum of one (1) hour and up to four (4) hours (except in unusual circumstances). If the employee wishes to use personal leave for medical or dental appointments, the employee shall state that it is for a medical or a dental appointment when submitting the request for time off.
The City will apply sick leave usage according to the Federal Family Medical Leave Act and the California Family Rights Act.
Employees who have scheduled elective time off, and who has completed their last regularly scheduled work assignment prior to the scheduled elective time off, may not substitute sick leave for the scheduled elective time off.
The following will be the policy regarding the use of Sick Leave for the listed holidays:
On Thanksgiving, Christmas Eve, Christmas, New Year's Eve, New Year's day, and the 4th of July those employees, assigned to work, who believe that they are too ill to work shall be directed to respond to St. Rose Hospital, or other health care facility currently utilized by the City, to be examined by a physician in order to determine the nature of the illness and if it will affect the employees ability to report to work. A written medical report will be required.
Should an employee feel that he/she is too ill to respond to St. Rose Hospital, or other health care facility currently utilized by the City, for an examination, another employee of the department will respond to transport the ill employee to the hospital. This will be accomplished City Council/RSA Agenda 25 Tuesday, December 10, 2024
17 at the convenience of the Watch Commander taking into account available resources.
The employer may elect to have the hours taken from other time banks to cover the anticipated absence of employee who requests to use sick leave for purposes expressed under this section, and who does not have any sick leave hours in their time bank. The banks from which the employer may select time from are (in order): personal leave, holiday time, and vacation time.
The employer must receive authorization from the employee before taking any comp-time hours from the employee's comp-time bank.
Effective July 1, 2012, employees who do not use any sick leave for six (6) consecutive months shall be credited with one (1) additional Floating Holiday. The number of hours for each Floating Holiday earned as a result of this section shall be the same number of hours as the employee's workday at the time the Floating Holiday was earned (e.g., an employee working a 4/10 shift shall receive a 10-hour Floating Holiday, while an employee working a 3/12 work schedule shall receive a 12.33-hour Floating Holiday). For purposes of this paragraph, sick leave utilized for the birth or adoption of a child, including but not limited to bonding leave, shall not be counted toward determining an employee’s eligibility to be awarded a floating holiday.
4.3 SICK LEAVE NOTICE AND CERTIFICATION
In order to achieve compensation while absent on sick leave, the employee or someone on their behalf shall notify the employee's immediate supervisor prior to the time set for reporting to work, except in unusual circumstances. When an absence is for thirty-seven (37) or more consecutive work hours, the employee must file a physician 's certificate with the employee's supervisor, stating the cause of the absence. The supervisor shall forward the certificate to the Administrative Services Director. When the absence is for thirty-seven (37) or more consecutive work hours and is due to sickness or injury in the immediate family, the employee must file a physician’s certificate stating the family member’s cause of illness with the supervisor. The supervisor shall forward the certificate to the Administrative Services Director.
4.4 OCCUPATIONAL INJURY LEAVE
Employees injured while on duty shall receive worker's compensation benefits as prescribed by state law. For a non-sworn employee’s injury or disability that is covered under the state Worker's Compensation Act, the employee is entitled to additional compensation equal to the difference between the employee's regular pay and their disability compensation allowable for a total not to exceed one hundred seventy-six (176) hours per year or equal to one-half (1/2) of the amount of the employee's accumulated sick leave, whichever is greater, as of July 1 of each fiscal year.
Included in the calculation of the one hundred seventy-six (176) hours granted, will be compensation for any waiting period, however, not included would be related medical appointments. Following exhaustion of this benefit, the employee may utilize accumulated sick leave to the extent available to make up the difference between the employee's regular pay and their disability compensation allowance.
4.5 OCCUPATIONAL INJURY/ILLNESS MEDICAL APPOINTMENT
The parties agree that employees may use a reasonable amount of on-duty time to obtain physical therapy, or attend medication appointments as required by a medical doctor for the rehabilitation of industrial injuries, subject to the following conditions:
A. The employee shall submit a written request (UCPD#131) to the employee's Division Commander as soon as an appointment or series of appointments are scheduled, but City Council/RSA Agenda 26 Tuesday, December 10, 2024
18 no less than twenty-four (24) hours in advance of the scheduled appointment in accordance with departmental procedures (emergency requests shall be reviewed by the Division Commander on a case-by-case basis). Appointments shall be scheduled at the beginning or end of the employee's scheduled shift or modified shift, as much as possible, to minimize adverse impacts to Department operations.
B. The amount of time spent at such appointment(s) shall be reasonable and may include time spent traveling to and from the work site as well as time actually spent receiving therapy.
C. On return from the appointment(s), the employee shall submit to the employee's supervisor a completed fo1m (UCPD#131) indicating the total amount of time spent for the rehabilitation of the employee’s industrial injury.
D. All requests submitted in accordance with this procedure shall be subject to the review of Police Management, on a case-by-case basis, to determine the reasonableness of the requested time off.
The parties recognize the Police Department's needs for adequate operational coverage is of paramount consideration in the administration of this policy. The parties shall discuss specific issues and problems arising from the administration of this policy with a view for the reasonableness of the individual situations, and impact on the department's operating commitments.
4.6 PERSONAL LEAVE
Personal business activities are business activities that cannot be conducted at a time other than during the employee's workday. Personal leave shall not be used as a substitute for, or in conjunction with, vacation leave, nor shall it be used to attend social activities.
The employee must request non-emergency personal leave at least twenty-four (24) hours (one day) in advance on the form provided. In cases of emergency, the twenty-four (24) hour notification procedure may be waived by the on-duty Watch Commander or employee's immediate supervisor, provided the appropriate form is completed and the reason for the request is provided.
The City agrees that the approval of Personal Leave is not dependent upon minimum staffing levels. In addition, the City will backfill staff vacancies, which fall below minimum staffing levels, due to the approval of Personal Leave. Finally, in those rare instances where more than one employee per shift may request leave using the Personal Leave time bank, the City reserves the right to limit the number of employees off per shift for operational and safety needs.
The Association accepts that during certain times of the year a request for personal leave may raise questions as to whether the request falls within the guidelines of this policy regarding personal leave. A request by a supervisor for a further explanation does not infer that the request will be denied; and the employee should be willing to provide a reasonable explanation.
Personal Leave requests occurring between 2200-0600 will require verification for any date. In addition, employees requesting Personal Leave on Thanksgiving, Christmas Eve, New Year's Eve, Christmas Day, New Year's Day, or the 4th of July will require verification that the usage conforms to the instances enumerated in this section.
The City shall allowwill convert twenty (20) hours per year of accumulated sick leave to be used City Council/RSA Agenda 27 Tuesday, December 10, 2024
19 for conducting personal business activities. In order for sick leave to be converted, the employee needs a balance of 20 or more hours of sick leave on July 1 of each year. If the employee has less than 20 hours of sick leave available, then the employee is not eligible for conversion. In the employee's first fiscal year, an additional eight (8) hours of personal leave may be accumulated in addition to the regular twenty (20) hours allowance, increasing the personal leave allowance to twenty-eight (28) hours within the fiscal year.
In addition, for employees who have accumulated a minimum of one hundred (100) hours of sick leave as of July 1 of each year, may utilizethe City will convert eight (8) additional hours of accumulated sick leave for personal leave during the ensuing fiscal year. EFor employees who have accumulated two hundred (200) hours of sick leave as of July 1 of each year, may utilize the City will convert twelve (12) additional hours of accumulated sick leave for personal leave during the ensuing fiscal year. Personal leave hours credited under this provision are non-- cumulative. The maximum number of personal leave hours available in any fiscal year is forty (40). This maximum is available to an employee who is credited with the annual twenty (20) hours, accumulates the allowable eight (8) hours and is eligible for the additional twelve (12) hours.
Every year, the Finance Department will convert the appropriate number of hours by the end of August unless the employee makes a request in writing to opt out of the conversion to the Finance Department by July 15.
Personal leave should be used judiciously and not abused to the detriment of either the Association or the City. The Association will monitor the use of personal leave and will meet quarterly with the City in an effort to identify any problems or abuses as they arise, and to work jointly with the City to alleviate any identified problem areas.
4.7 LEAVE OF ABSENCE
The City Manager, upon written request of a full time non-probationary employee may grant for the good of the service a leave of absence without pay for a maximum period of one (1) year.
Leaves authorized under this Section shall include educational leave, maternity leave, and leave for any other purpose promoting the good of the service. Permission for such leave shall be in writing and signed by the City Manager. Upon expiration of such leave, the employee shall be reinstated to the position held at the time the leave was granted. Failure of the employee to report promptly at the expiration of the leave or within a reasonable time after notice to return to duty shall terminate the employee's right to be reinstated.
4.8 BEREAVEMENT LEAVE
Employees shall be granted paid bereavement leave not to exceed forty (40) hours upon the death of a member of the employee's immediate family. Immediate family is defined as mother, father, sister, brother, spouse, child, grandparent, grandchild, father-in-law, mother-in-law, brother-in-law, sister-in-law, stepfather, stepmother, stepchild, domestic partner, or other individuals residing in the household for whom the employee has legal guardianship. Employees shall be granted up to one workday’s bereavement leave to attend the funeral of a close relative not in the employee's immediate family (for example, aunts or uncles).
Employees shall also be granted time off to attend the funerals of fellow employees consistent with operating requirements.
Bargaining units’ members agree that the intent of this section is to allow time for the bargaining unit member, upon the death of an immediate family member as defined above, to deal with City Council/RSA Agenda 28 Tuesday, December 10, 2024
20 issues associated with the death (e.g., Attend the service/memorial, handle legal matters associated with the death, clean out belongings of the individual, etc.).
To be eligible for the paid bereavement leave the employee shall sign a City verification form indicating the relationship of the deceased to the employee and the date of death.
4.9 HOLIDAYS
Effective upon adoption of the agreement, each represented employee (sworn and non-sworn) shall receive stime credit in the following manner:
Sworn Employees
In lieu of time off for holidays observed by the City, each sworn employee shall be paid for seventy-nine (79) hours of the one hundred and twenty-six (126) hours of holiday time. The remaining forty-seven (47) hours of holiday time shall be credited to the sworn employees' Holiday Time Bank on July 1st of each year.
Non-Sworn Employees
In lieu of time off for holidays observed by the City, each non-sworn employee shall be paid for sixty-six (66) hours of the one hundred and twenty-six (126) hours of holiday time. The remaining sixty (60) hours of holiday time shall be credited to the non-sworn employees' Holiday Time Bank on July 1st of each year.
Holiday Pay
Benefit
Total Holiday
Hours
Paid Holiday
Hours
Banked Holiday
Hours
Sworn 126 79 47
Non-Sworn 126 66 60
All Employees
Holiday time is paid at the employee's regular rate with payments to be made in twenty-six (26) equal payments corresponding with each pay period.
o All new employees shall have their holiday time bank hours prorated o An employee may carry over up to one hundred twenty-six (126) hours unused balance in their holiday time bank from one fiscal year to the next fiscal year o If an employee has accumulated holiday time that exceeds 126 hours, and does not have scheduled holiday time off during the current fiscal year that would reduce the employee's accumulated holiday time bank below 126 hours, the Chief of Police can mandate that an employee use their accumulated holiday time, subject to the following:
o The Chief of Police must provide the affected employee with at least seven (7) days' notices before mandating use of accumulated holiday time o The affected employee can utilize the seven (7) days’ notices to identify an alternative (date or dates) to utilize their accumulated holiday time o Mandated use of accumulated holiday time must be for full shifts only City Council/RSA Agenda 29 Tuesday, December 10, 2024
21 In the event the Chief of Police fails to exercise this authority, an employee will be able to carry over accrued holiday time in excess of 126 hours from one fiscal year to the next. However, in such circumstances, the employee's accrual of holiday time in the following fiscal year will be reduced by an equal amount. See example diagram below.
In the event any employee separates from the Department (for any reason), the employee's hours in their holiday time bank shall be paid at the employee's regular rate of pay.
Employees separating from the City prior to July 1st shall have their holiday time off prorated and any overage paid by the City shall be deducted from any sum owed the employee by the City upon separation. ·
Requests for Holiday Time Off shall be made in accordance with the Department's vacation use procedure. Employees may only reserve a maximum of six (6) weeks of Vacation and/or Holiday Time during the annual vacation sign up period.
Procedures For Filling Vacancies
The following procedure for filling vacancies will be applicable for the following holidays only:
Thanksgiving, Christmas Eve, Christmas Day, New Year's Eve, and New Year's Day. At all other times, barring unusual, unexpected, and exigent circumstances, the past practice of filling vacancies/absences will be adhered to (i.e., Posting vacancy for overtime, calling for volunteers, ordering any available personnel in to work).
1. All vacation time scheduled during the "Vacation Sign-Up" period will be honored.
Should a vacancy/absence occur the method for filling the vacancy/absence shall begin with section 3 listed below.
2. Time off consisting of a full regularly scheduled workweek, be it 37 hours or 49 hours, shall be honored. Should a vacancy/absence occur the method for filling the vacancy/absence shall begin with section 3 listed below.
3. Should a vacancy/absence occur more than one (1) week prior to a listed holiday the vacancy/absence shall be posted for overtime in accordance with current practice until one week prior to the listed holiday.
Sworn
0 47 47
50 47 97
130 43 173
Non
Sworn
0 60 50
50 60 110
130 56 186
Bal @ end
of FY
Hours loaded
@ Beginning of
FY
Holiday Time
Bank Balance
City Council/RSA Agenda 30 Tuesday, December 10, 2024
22 4. Should the vacancy/absence remain unfilled utilizing the method specified in Section 3 the Watch Commander for the affected shift shall review the time off request forms from all employees requesting less than a full regularly scheduled shift, and, in order of date requested, order the last employee of the affected shift granted time off to report for duty on the affected date. The Watch Commander shall continue with this method until minimum staffing levels have been attained or until there are no other employees who have requested time off.
5. Should a vacancy/absence still remain after following the methods listed in section 3 and 4 the Watch Commander shall order in to work the least senior employee in the affected section who has the affected holiday off. The Watch Commander shall continue to order in to work the next least senior employee in the affected section who has the affected holiday off, and will continue in order of seniority, until minimum staffing levels have been attained.
Any Employee entering into agreements for "Watch Swaps" on the listed holidays shall be ultimately responsible for ensuring that their slot on the holiday is filled. Should an employee with whom a "Watch Swap" has been negotiated be unable to fulfill the "Swap" the scheduled employee shall work the holiday or make other arrangements with another qualified employee to work the holiday.
4.10 VACATION
Full-time employees shall earn vacation as follows:
Years of Service Pay Period Accrual Rate Annual Accrual Rate 0- 3 years 3.08 hours 80 hours
4 - 8 years 4.62 hours 120 hours
9 - 12 years 5.38 hours 140 hours
13 - 15 years 6.15 hours 160 hours
16 + years 7.69 hours 200 hours
Employees may not use vacation benefits while they are participating in a Field Training Program.
Vacation accrues bi-weekly and may be accrued to a maximum balance of two times the annual accrual.
Employees absent without pay for more than thirty-seven (37) hours during a two week pay period do not earn vacation benefits for that pay period.
Effective on the adoption of the agreement, the City shall create an annual leave bank.
Employees with vacation balances that exceed their annual accumulation shall have all hours in excess of their annual accumulation placed in their annual leave bank.
Employees cannot accrue additional leave in their annual leave bank.
All vacation scheduled and taken after the adoption of the agreement, shall derive from equal parts of accumulated vacation leave and annual leave bank, or entirely from the annual leave bank if there is no accumulated vacation leave balance, until such time as the employee's annual leave bank has been exhausted.
City Council/RSA Agenda 31 Tuesday, December 10, 2024
23 The City recognizes 50% of a sworn employee’s years of service with another agency as a Penal Code Section 830.1 peace officer, rounded up or down, to the nearest six (6) month period beginning at two full years of service or more with another agency, for calculating benefits identified in this Section.
Employees shall continue to select their desired vacation schedule on the basis of seniority. In selecting their vacation schedule, employees may utilize holiday time and accrued compensatory time off in addition to vacation leave in order to have sufficient time to take a particular work week off. The total amount of vacation leave that can be selected is based on the employee's current vacation accrual rate. For example, if an employee accrues four weeks a year in vacation accrual, the employee can sign up for four weeks of vacation leave using vacation, holiday, and compensatory time banks for the time leave.
Under the following conditions employees may make an irrevocable election to sell back to the City up to eighty (80) hours of accrued vacation leave per fiscal year at the employee’s base rate of pay. At the time ofTo remain eligible for distribution, the following must be true:
• The employee is in good standing and meeting performance expectations on the last performance evaluation received.
• The employee must have taken a minimum of eighty (80) hours of vacation, holiday, and/or compensatory time off in the preceding twelve (12) months. Employees that have been unable to take time off due to statutory leave (e.g., 4850, military leave, etc.) lasting at least three (3) months during the preceding twelve months are exempt from this requirement. • The employee must have a remaining balance of at least forty (40) hours of accrued vacation following the sell back.
These criteria are evaluated at the end of the eleventh (11 th) pay period of each calendar year.
Requests to sell back vacation leave must be received by Payroll Human Resources no later than December 31 of each year, for the following year’s election and will be paid out in prior to the last pay period of the fiscal year.
The City makes no representation as to the tax consequences of an employee cashing out accrued leave or the vacation sellback program. It is the employee’s sole responsibility to address the tax consequences of cashing out accrued leave or the vacation sellback program.
4.11 JURY DUTY
An employee summoned to jury duty shall not suffer a loss of pay or other benefits by reason of jury service. If at least one-half (1/2) of the employee's normal day shift remains after being released from service, the employee shall return to work. If the employee's work shift is other than a day shift the employee shall not be required to report to work on that day if the jury duty service is greater than four (4) hours, excluding travel time and lunch break.
Employees working other than a day shift who are scheduled to serve on jury duty shall be allowed eight (8) hours rest time between the scheduled shift and the time they are to report to jury duty (or example, an employee scheduled to work 1430- 0250 and scheduled to report for jury duty at 0800 shall be adjusted off at 0001 to allow sufficient rest time). For the purpose of this Section, "day shift" shall be defined as work assignment commencing between 0500 and 1200 hours.
The employee summoned to jury duty shall be required to provide the City with court verification of the date and time of service.
City Council/RSA Agenda 32 Tuesday, December 10, 2024
24 4.12 WATCH SWAPS
The City of Union City and the Union City Police Officers' Association (UCPOA) agree to the following conditions for the implementation of "Watch Swap" for the benefit of the members of the UCPOA:
A. "Watch Swaps" are allowed between members of the UCPOA occupying the same job classification.
B. Requests for consideration for "Watch Swaps" shall be documented on the UCPD Absence Report (UCPD # 131, Rev. 10/05) and are subject to approval by the Department.
C. The employee normally scheduled for a shift involved in a "Watch Swap" will be ultimately responsible for ensuring the "Watch Swap" occurs or the shift is covered. For "Watch Swaps" resulting in unscheduled absences the time to cover the absence shall be deducted from the scheduled employee's elective time bank. The ultimate responsibility to cover the shift, or cover the absence, rests with the employee normally scheduled for the shift and not with the employee consenting to cover the shift on a "watch swap." D. When it becomes apparent that a previously scheduled and approved "Watch Swap" will not be able to be fulfilled, and the absence would result in the shift staffing below approved minimum staffing levels, the Department will not authorize overtime to staff the shift to minimum staffing levels. In such an instance it will be the responsibility of the normally scheduled employee to staff the shift or arrange for an alternate "Watch Swap." E. "Watch Swaps" are acknowledged by the UCPOA as private agreements between the individual members and as such are not subject to terms and conditions of the Fair Labor Standards Act (FLSA) as they are; A) Voluntarily undertaken and agreed to solely by the employees and, (B) Approved by the Department.
4.13 MILITARY LEAVE
The City shall provide eligible employees military leave benefits in accordance with State and Federal statutes, as well as any City policies, rules or regulations that provide benefits that exceed state and federal statutes.
SECTION 5.00 HEALTH AND WELFARE BENEFITS
5.1 HEALTH PLAN
Effective January 1st, 202517, the City agrees to contribute to a cafeteria plan an amount up to Two Thousand One Hundred and Twenty-Five Dollars ($2,125000) per month toward the cost of medical, dental and vision premiums and other eligible benefits for all bargaining unit members, regardless of in which plan(s) they are enrolled.
5.2 LIFE INSURANCE
The City agrees to provide one hundred thousand dollars ($100,000.00) for life insurance and accidental death and dismemberment coverage for all bargaining unit employees. Increased City Council/RSA Agenda 33 Tuesday, December 10, 2024
25 life insurance may be added at the employee's expense.
5.3 DISABILITY INSURANCE
The City agrees to pay the disability insurance premium per bargaining unit employee to a carrier designated by the Association.
5.4 SPOUSAL/ALTERNATE COVERAGE
Employees who are covered for medical benefits through a spouse's or domestic partner's alternative medical insurance plan · may elect not to enroll in a city medical plan. In lieu of medical coverage, the City will contribute to the employee's deferred compensation account, or add to salary, three hundred and fifty dollars ($35000.00) per month. Approval for the deferred compensation option is subject to acceptance of satisfactory certification of alternate medical coverage.
5.5 RETIREE MEDICAL PLAN
Premium Reimbursement Benefit - Employees Hired Prior to January 1st, 2013* Retirees are not required to continue in the existing City or Association medical health plans upon retirement. Retirees shall receive the benefit monies under this Section in monthly payments. The City will annually require appropriate documentation to verify the cost employees are paying for medical coverage. Because of the documentation required, the City will not provide retirees a 1099R form.
Beginning July 1, 2002, the following benefit will be available:
After fifteen (15) years of service as a member of Union City Police Officers Association- Fifty percent (50%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser S1 + one benefit, to a maximum of $1,000 per month.
After twenty (20) years of service as a member of Union City Police Officers AssociationSeventy five percent (75%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser S1 + one benefit, to a maximum of $1,500 per month.
After twenty-five (25) years of service as a member of Union City Police Officers AssociationOne hundred percent (100%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser S1 + one benefit, to a maximum of $2,000 per month.
For those who retire, fifty percent (50%) of the above benefit will continue to any eligible surviving spouse or domestic partner, as long as the surviving spouse or domestic partner does not remarry or enter into another domestic partnership recognized under California law.
In addition, effective July 1, 2002, the minimum benefit payable for any current retiree in the plan will be $400 per month.
Premium Reimbursement Benefits - Employees Hired on Or After January 1 stl, 2013*
After fifteen (15) years of service as a member of the Union City Police Officers Association - Fifty percent (50%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser Single benefit to a maximum of $500 per month.
City Council/RSA Agenda 34 Tuesday, December 10, 2024
26 After twenty (20) years of service as a member of the Union City Police Officers Association - Seventy-five percent (75%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser Single benefit, to a maximum of $750 per month.
After twenty-five (25) years of service as a member of the Union City Police Officers Association - One hundred percent (100%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser Single benefit, to a maximum of $1,000 per month. *Employees do not receive Years of Service credit with another employer for purposes of calculating retiree medical premium reimbursements pursuant to this Section.
Joint Contributions
Effective the first payroll period following ratification, employees will contribute one and one-half percent (1.5%) of salary per pay period to pre-fund the Union City Retiree Medical Fund (UCRMF). The City shall match employee contributions each payroll period to further pre-fund the UCRMF. Employees in the Dispatcher Clerk classifications will be provided the option to decline further participation in the retirement medical benefit. Such employees exercising this option will not be required to make any employee contributions to the UCRMF. In the event the City terminates the agreement to contract out dispatching services to the City of Fremont, Dispatcher Clerk employees that previously opted not to participate in the retirement medical benefit, shall be permitted to rescind their decision to opt out, and shall be reinstated in the preexisting retirement medical benefit including all years of service. Further, such employees shall be credited for all years of service for pay periods in which contributions were not made, however, such employees shall be required to provide unpaid contributions to the UCRMF within 60 days of rescinding their decision to opt out.
City Contributions
The City will contribute annually to the fund an amount reasonably necessary to fund the above benefit.
Medicare Eligible Retirees and Spouses
Retiree Medical Benefits shall be available until such time as the retiree or spouse is eligible for Medicare, at which time the retiree medical plan benefits shall be limited to Medicare Supplemental Benefit of the CalPERS plans..
When a retiree's spouse is a full-time employee of Union City, the retiree medical benefit shall commence when their spouse either retires or leaves employment with the City. At no time shall retiree and spouse receive double retiree medical benefits either as an active employee and retiree or when both employee and spouse are retired.
Retiree Medical Committee
Following the adoption of this agreement, the City and the UCPOA shall convene a joint committee, to review data, financial statements, GASB/OPEB reports and analyses, and discuss benefit issues concerning the retirement medical plan.
5.6 DOMESTIC PARTNERS
A "Domestic Partnership" shall exist between two persons, one of whom is an employee of the City of Union City, if the employee and Domestic Partner are registered as Domestic Partners City Council/RSA Agenda 35 Tuesday, December 10, 2024
27 with the California Secretary of State's Office. Domestic Partners shall have the same rights, protections and benefits, as well as the same responsibilities, obligations and duties provided to current and former spouses under California State law and this MOU, including the rights to community property, defined benefit pensions and health benefits of the employee. The employee must provide proof to the City's Personnel Office that the employee has registered with the California Secretary of State's Office as a Domestic Partner. The employee must also promptly notify the City's Personnel Office should the employee's Domestic Partnership end.
Cohabitating heterosexual couples that satisfy all of the requirements for Domestic Partnership under California law other than being of the same gender shall be entitled to the same dental and vision benefits as Domestic Partners, but shall have no other rights, including rights to health contributions or other benefits or accruals, than other couples who are not married or in a registered Domestic Partnership recognized by California law. Cohabitating couples that satisfy the requirements of this section must file an "Affidavit of Cohabitation" with the Personnel Office to qualify for the dental and vision benefits. The employee must also promptly notify the City's Personnel Office should the employee's cohabitating relationship as set forth in this paragraph and in the "Affidavit of Cohabitation" end.
SECTION 6.00 UNIFORMS
6.1 UNIFORM ALLOWANCE
The annual uniform allowance provided for each position represented shall be:
Sworn $1,250.00
Community Service Aide $1,000.00
Public Services Officer $1,000.00
All Other Non-Sworn $1,000.00
For new employees, the initial uniform allowance shall be four hundred fifty dollars ($450.00) for a Police Officer and three hundred twenty-five dollars ($325.00) for non-sworn personnel.
Uniform allowance payments shall be made in twenty-six (26) equal payments coinciding with each pay period. Employees whose official City position classification is eligible for payment of a uniform allowance shall be required to wear the designated uniform during all on-duty hours, except as may be exempted by the employee's Division Commander.
SECTION 7.00 MISCELLANEOUS PROVISIONS
7.1 SALARY UPON PROMOTION
In the case of promotions within the bargaining unit, the City agrees to pay the promoted employee a minimum of five percent (5%) above the top step salary including additional compensation under 2.10 and 2.11 for the position from which the employee was promoted.
7.2 PROFESSIONAL ACHIEVEMENT PROGRAM
The purpose of the professional achievement program is to encourage and reward the City Council/RSA Agenda 36 Tuesday, December 10, 2024
28 educational and professional achievements of the career law enforcement employee, who, by preparing for advancement, has contributed to raising the efficiency and effectiveness of the Police Department.
This program applies to both sworn and non-sworn. Employees may receive compensation for either the P.O.S.T. Certificate Incentive or the Education Incentive, but not both.
The employee must provide written notification and all proper documentation to the City for eligibility in this Professional Achievement Program. Academic degrees from institutions submitted for incentive pay must be from an institution listed by an accrediting agency recognized by the United States Department of Education. Requirements for eligibility are as follows:
A. SWORN EMPLOYEES
P.O.S.T. Incentive
2.5%: Possess Intermediate P.O.S.T. Certificate
5.0%: Possess Advanced P.O.S.T. Certificate
Education Incentive
2.5%: Possess AA or AS Degree
5.0%: Possess BA or BS Degree
In no case will the total incentive (P.O.S.T. Incentive and/or Education Incentive) received under this Professional Achievement Program for sworn employees exceed 5.0%.
B. NON-SWORN EMPLOYEES
2.5%: Possess AA or AS Degree
5.0%: Possess BA or BS Degree
7.5%: Possess MA or MS Degree
In no case will the total incentive (Education Incentive) received under this Professional Achievement Program for non-sworn employees exceed 7.5%.
7.3 LAYOFF PROCEDURE
Pursuant to Section 2.40 of Ordinance No. 149-76, the City Council may abolish any position or employment in the competitive series and the incumbent(s) of such positions may be laid off, demoted, or transferred, without disciplinary action. The City Council shall notify the City Manager (Appointing Authority) of the intent to layoff whenever layoffs are necessary in the interest of economy or whenever the necessity for the position(s) no longer exists. The Appointing Authority shall immediately notify all employees, and the Union City Police Officers' Association (POA), of the proposed action and allow reasonable time for representatives of the City and POA to meet and confer on the effects, if any, of the proposed actions, and consider such alternatives as they may propose. Such notification shall include notice of all public hearings regarding the action.
The criteria applied in determining particular employees to be laid off, transferred, or demoted, shall be those specified in this side letter of agreement.
Unless specifically mentioned in this side letter, all other layoff and reemployment procedures City Council/RSA Agenda 37 Tuesday, December 10, 2024
29 shall remain in effect as specified in City Personnel Rule Thirteen.
Layoff Procedure (Supersedes 13.01 of Rule 13)
1. Layoff shall be on a citywide basis by prescribed classification.
2. No regular employee in an affected classification shall be laid off if the City retains employees with non-regular status in the same classification. Employees with nonregular status in an affected classification shall be laid off in the following order:
emergency, seasonal, temporary, provisional, and probationary.
3. If authorized part-time positions in a particular classification remain after the abolishment of full-time, regular and non-regular positions, the part- time position shall be offered to the next eligible full-time employee within that classification.
4. The order of layoff by classification shall be in reverse order of seniority within classification. Seniority shall mean time employed by the City based on promotion date and hire date, uninterrupted by continuous employment service to the city of Union City.
5. Employees on paid or unpaid leaves of absence at the time of a layoff shall be treated the same as if they were in an employed status and do not waive right to reinstatement according to their seniority status.
6. Seniority shall be computed on the basis of promotion/employment dates with uninterrupted breaks in service, including time spent in temporary, provisional or probationary employment status before obtaining permanent employee status.
7. Seniority dates will be adjusted to reflect any break in service, which would include all unpaid leaves of absence, excluding leaves as a result of "on the job” injuries.
8. For the purposes of seniority calculation, time spent in the classification of police recruit I or II shall be considered the same as police officer.
9. If two or more employees have the same seniority for a given classification, the order of layoff shall be determined by their position on the police department seniority list (the list most commonly used to determine the vacation and shift sign-up order).
10. A Police Department employee who is laid off has the right of displacement to a position previously held within the Police Department, or to a position held by the least senior person in the successive lower classification series (position supervised), provided the following criteria are met:
a. The laid-off employee's total seniority time within classification (the total of time in current classification plus time spent in lower classification to be bumped) exceed the total seniority time of at least one employee in the lower classification.
b. The laid off employee meets the full qualifications of the lower classification:
and,
c. The laid off employee has either served in the classification series or has been supervisory to the classification being considered.
City Council/RSA Agenda 38 Tuesday, December 10, 2024
30 11. The Appointing Authority shall first communicate to the Administrative Services Director the classification(s) of positions to be considered for layoff. The Administrative Services Director shall provide to the Appointing Authority a list of employees who will be affected by the proposed layoff, together with designation of seniority. The Appointing Authority shall assign remaining staff to existing functions and services in a manner that in their opinion best reflects the City's organizational needs and priorities. Such assignments and/or reassignments shall be consistent with the employee's classification.
12. In lieu of displacing an employee to a part-time position or to a position status that differs from their position held prior to layoffs, an employee may choose to be laid-off without jeopardizing their reinstatement rights.
Section 13.02 of Rule 13 shall remain intact.
Section 13.03 of Rule 13 shall remain intact, with the exception of the following sections:
a. Lay-off time that exceeds 30 days shall cause the seniority date of the employee to be adjusted commensurate with the length of absence exceeding thirty days, with the exception of determining vacations as set forth in Rule 13. b. An employee who voluntarily separates from the Police Department shall have no right to placement on any lay-off list created as a result of a lay-off in their former classification. They will retain re- employment rights consistent with City Personnel Rules, after those on the lay-off list have been rehired or refused an offer to be rehired.
7.4 WORK SCHEDULE AND SHIFT SELECTION
The parties agree to work a 3/12:20/40 Work Schedule for sworn positions in Patrol and Traffic Operations. All other bargaining unit staff shall work a 4/10/40 schedule. Implementation of these work schedules is subject to the conditions agreed upon by the Association and the City, as memorialized in the collective agreement between the parties effective 1996 - 1999.
The parties agree that if the Chief of Police, for operational needs, deems it necessary to temporarily change the above schedules, those personnel assigned to work a 3/12:20/40 work schedule shall have their work schedule altered to no less than a 4/10/40 work schedule.
Shift selection shall remain in effect for twelve (12) months for all eligible members with less than (10) years of seniority within the Department; all eligible members with ten (10) or more years seniority may select shifts for twenty-four (24) months. This option is applicable only to those sworn employees assigned to the patrol function. This option is not applicable to non-sworn employees or sworn employees assigned to specialties. The Association and City agree to review the shift selection issue after two years of implementation of this section and to Meet & Confer on potential refinement thereto.
7.5 POLICE OFFICER RECRUIT
Non-lateral sworn employees shall be hired with the classification of "Police Officer Recruit II". "Police Officer Recruit II" shall be compensated in the same fashion as the classification of "Police Officer" with the following exceptions:
A. Prior to successful completion of a P.O.S.T. approved academy, a Police Officer City Council/RSA Agenda 39 Tuesday, December 10, 2024
31 Trainee shall be compensated at a salary of five dollars ($5.00) less per hour than that of an "A" step Police Officer.
B. Upon successful completion of a P.O.S.T. approved academy, "Police Officer Recruit II" shall be compensated at a salary range of two dollars and fifty cents ($2.50) less per hour than that of an "A" step Police Officer until successful completion of the Union City Police Department Recruit Field Training Program.
C. Upon successful completion of the Union City Police Department Recruit Field Training Program, the employee shall be compensated at the "A" step salary rate for the position of Police Officer.
Candidates qualifying as lateral hires, and hired as such, shall be hired as Police Officers at the salary step commensurate with their experience as determined by the City.
7.6 LEAVE OPEN
7.7 PROBATIONARY PERIOD – POLICE OFFICER
Probationary period for Police Officer shall commence upon appointment or promotion to the rank of Recruit II, i.e., Start of Field Training period.
SECTION 8.00 GRIEVANCE PROCEDURE
8.1 PURPOSE
The purpose of this Grievance Procedure is to promote communication and improve employeremployee relations by establishing a process to encourage settlement of disputes. The parties recognize that it is in their mutual interest to resolve problems expeditiously at the lowest possible administrative level. Any resolution of dispute at this level must be consistent with the terms of this Agreement.
8.2 GRIEVANCE DEFINITION
A grievance shall be defined as a dispute arising from the application or interpretation of a specific Article or Articles of this Agreement or specific section(s) of the City Personnel Rules. A disciplinary action imposed by the City shall not be cause for a grievance unless it is specifically alleged that such action represents an incorrect application or violation of this Agreement. In no event shall this Agreement alter or interfere with the disciplinary procedure previously followed by the City, or provided for by the City Personnel Rules and Regulations, ordinance or law, including the procedure for disciplinary appeals as provided in Section 9.00 of the City Personnel Rules.
8.3 PROCEDURE FOR GRIEVANCES
Step 1 - Police Captain:
The affected bargaining unit employee and/or his or her Union representative shall submit a written grievance to the employee's Police Captain within ten (10) working days of the date the City Council/RSA Agenda 40 Tuesday, December 10, 2024
32 grievant knew or could reasonably have become aware of the alleged violation. The written grievance shall contain the following information:
a) a statement of the grievance, the facts upon which it is based, and the person(s) involved.
b) the specific Section(s) of this Agreement, the City Personnel Rules, or other regulations alleged to have been violated.
c) the remedy requested; and
d) the aggrieved employee's signature.
The Police Captain shall respond in writing within ten (10) working days of receipt of the written grievance. The written response at this step (and all management responses at all steps hereafter) shall contain the following information:
a) an affirmation or denial of the facts upon which the grievance is based. b) an analysis of the alleged violation of the Agreement, or the City Personnel Rules. c) a response to the remedy requested; and
d) the Police Captain's signature.
Step 2 - Police Chief:
If the grievance is not resolved at Step 1, the grievant or the grievant Union Representative shall submit the written grievance to the Police Chief within ten (10) working days of receipt of the Police Captain's written response. The Police Chief shall respond in writing to this grievance within ten (10) working days of receipt of the written grievance.
Step 3 - City Manager:
Should the grievance remain unsolved at Step 2, the written grievance shall be submitted within ten (10) working days of receipt of the Step 2 response to the City Manager or City Manager's designee, who shall meet with the Union Representative within thirty (30) working days of receipt of the written grievance. The City Manager or City Manager's designee shall provide a written response within ten (10) working days of the date of discussion with the Union Representative.
Step 4 - Arbitration:
If the grievance is not resolved at Step 3, the Union Representative shall, within ten (10) working days of receipt of the Step 3 response, notify the City Manager in writing of the request to submit the grievance to arbitration.
Arbitration:
If the parties are unable to mutually agree on the selection of an arbitrator, the names of the five (5) arbitrators shall be obtained from the California State Mediation and Conciliation Service. By coin toss, the losing party shall strike one (1) name from the panel list. The other party shall strike one (1) name alternately until only one (1) name remains, who shall serve as the arbitrator.
The city and the Union agree to divide equally the cost of the arbitrator and the court reporter.
Each party shall bear their own respective costs of making their presentation to the arbitrator, City Council/RSA Agenda 41 Tuesday, December 10, 2024
33 including but not limited to, their own attorneys' fees, expert witness fees, regular witness fees, and related costs. The arbitrator's decision shall be final and binding; however, the arbitrator shall have no power to add to, subtract from or alter, change or modify the terms of this Agreement or the City's Personnel Rules, and the arbitrator's power shall be limited to the interpretation or application of this Agreement or the City's Personnel Rules. The arbitrator shall issue a written decision within forty-five (45) calendar days of the close of the hearing or issue a bench decision if mutually agreed to and requested by both parties to this Agreement.
Time Limits:
Any time limits specified in this Grievance Procedure may be extended by mutual agreement.
Requests for an agreement to extend any deadline shall be confined in writing. Except for time extensions by mutual agreement, failure by the employee or the Union to follow the established time limits shall cause the grievance to be considered withdrawn. Failure by the City to follow the established time limits shall cause the grievance to be settled in favor of the employee.
Witnesses:
Persons who have direct knowledge of circumstances relating to the grievance may be released from their duties to provide testimony at any stage of the proceedings. At the request of either party, witnesses who have not yet testified may be sequestered from the hearing. The grievant or the grievant Union Representative shall provide reasonable advance notification to the City of any requests to release employees from their regular duties to attend any such proceedings.
Employees shall be compensated at their regular rate of pay for actual time spent in such meetings.
SECTION 9.00 DISCIPLINE
9.1 DISCIPLINARY INVESTIGATIONS
All sworn members shall be afforded all rights listed in the Government Code Sections 3300- 3311, Public Safety Officer Procedural Bill of Rights Act. The City shall utilize the same procedures for all non-sworn employees for conducting investigations, entering adverse comments into personnel files, permitting inspection of personnel files, and searching lockers.
9.2 STANDARD DISCIPLINARY APPEAL PROCEDURE
An appeal from standard disciplinary action shall be in writing and subject to the following procedure. Appeals of written reprimands shall be appealable only to the Chief of Police (Department Head), with no further right of appeal.
Definition of Standard Disciplinary Action:
For the purpose of this provision, a standard disciplinary action shall mean a written reprimand, reduction in salary, equal to or less than a suspension of 160 hours, suspension equal to or less than 160 hours, or disciplinary transfer.
Procedure:
Appeals from standard discipline imposed by a Police Captain of Police Lieutenant must be City Council/RSA Agenda 42 Tuesday, December 10, 2024
34 initiated at Step 1. Appeals from standard discipline imposed by the Police Chief may be initiated at Step 2. Appeals from standard discipline imposed by the City Manager may be initiated at Step
3. Step 1 - Police Chief:
The employee may appeal standard discipline to the Police Chief or designee by submitting a written notice of appeal within ten (10) working days of receipt of notification of disciplinary action. Such appeal shall be made in person before the Police Chief or designee or filed in writing with the Police Chief or designee at a mutually agreed upon time after the employee's receipt of all investigation materials. The Police Chief or designee shall provide a written response to the employee within ten (10) working days after the later of either the employee submitting the appeal to the Police Chief or designee or providing an in-person response to the Police Chief or designee. There shall be no further appeal of a written reprimand beyond Step 1 of the Standard Discipline Appeal Procedure.
Step 2 - City Manager:
If the employee is dissatisfied with the response at Step 1, and the disciplinary action is one of the discipline actions defined in this section other than a written reprimand, the employee may file a written notice of appeal with either the City Manager or City Manager's designee. Such appeal shall be made in person before the City Manager or designee or filed in writing with the City Manager or designee within thirty (30) working days of receipt of the appeal from Step 1, or in the event there is no Step 1, at a mutually agreed upon time after the employee's receipt of all investigation materials. The City Manager or City Manager's designee shall provide a written response to the employee within ten (10) working days of the date of discussion with the employee and/or the employee's chosen Association Representative.
Step 3 - Factfinder:
If the employee is dissatisfied with the response of Step 2, and the disciplinary action is one of the discipline actions defined in this section other than a written reprimand, the employee or the employee's Association Representative may request involvement of a factfinder within thirty (30) days of the meeting held at Step 2, by filing a written notice with the City Manager or designee.
The names of five (5) factfinders shall be obtained from the California State Mediation and Conciliation Service. Beginning with a coin toss, the City and the Association shall alternately strike names from the list until one remains. The City and the Association agree to divide equally the cost of the factfinder and the court reporter. Each party shall bear their own respective costs of making their presentation to the factfinder, including but not limited to, their ·own attorneys' fees, expert witness fees, regular witness fees, and related costs. The factfinder designated to hear the appeal shall submit findings of fact and conclusions to the parties. The fact-finder's recommendation must be accepted by both the Association and the City Council in order to be effective. In the event the fact-finder's recommendation(s) are rejected by either party, the determination at the prior level shall stand. The factfinder shall have no authority to add to, subtract from, alter, change, or modify the terms of this Agreement, and the fact-finder's power shall be limited to addressing the facts and merits of the disciplinary action being appealed.
9.3 MAJOR DISCIPLINARY APPEAL PROCEDURE
An appeal from a major disciplinary action shall be in writing and subject to the following procedure.
Definition of a Major Disciplinary Action
City Council/RSA Agenda 43 Tuesday, December 10, 2024
35 For the purpose of this provision, a major disciplinary action shall mean a reduction in salary equal to more than a suspension of 160 hours, suspension for more than 160 hours, a demotion, or discharge (termination).
Procedure:
Step 1 - City Manager:
The employee may appeal major discipline, if the disciplinary action is one of the disciplines defined in Definition of a Major Disciplinary Action, to the City Manager or City Manager's designee by submitting a written notice of appeal within ten (10) working days of receipt of notification of major disciplinary action. Such appeal shall be made in person before the City Manager or designee or filed in writing with the City Manager or City Manager's designee, at a mutually agreed upon time after the employee’s receipt of all investigation materials. The City Manager or City Manager’s designee shall provide a written response to the employee within ten (10) working days after the later of either the employee submitting the appeal to the City Manager or designee or providing an in-person response to the City Manager or designee.
Step 2 - Arbitration:
If the Association or the employee is dissatisfied with the response of Step 1, and the disciplinary action is one of the disciplines defined in Definition of a Major Disciplinary Action, the Association Representative may request involvement of an Arbitrator within thirty (30) days of the meeting held at Step 1, by filing a written notice with the City Manager or the City Manager's designee.
The names of seven (7) Arbitrators shall be obtained from the California State Mediation and Conciliation Service. The City and the Association agree to divide equally the cost of the list of Arbitrators. Beginning with a coin toss, the City and the Association shall alternately strike names from the list until one remains.
The City and the Association agree to divide equally the cost of the Arbitrator and the court reporter.
Each party shall bear their own respective costs of making their presentation to the Arbitrator, including but not limited to, their own attorneys' fees, expert witness fees, regular witness fees, and related costs.
The Arbitrator shall have no authority to add to, subtract from, alter, change, or modify the terms of this Agreement, and the Arbitrator's power shall be limited to addressing the facts and merits of the disciplinary action being appealed.
The decision of the Arbitrator shall be final and binding on the parties.
9.4 EXCLUSIONS/LIMITATIONS
The procedures set forth in Section 9.02 and 9.03 shall not be applicable to the following employees, nor not shall they be applicable to any City action(s) as to which an administrative appeal already exists elsewhere in this Agreement or law:
a) Probationary employees who are rejected during probation (except probationary employees are entitled to meet with the Police Chief); and b) any temporary or provisional employees.
City Council/RSA Agenda 44 Tuesday, December 10, 2024
36 9.5 CONDUCT OF HEARING
The hearing shall be conducted according to the Code of Civil Procedure, Section 1282, et seq.
9.6 TIME LIMITS
Any time limits specified in this Disciplinary Appeal Procedure may be extended by mutual agreement. Requests for an agreement to extend any deadline shall be confirmed in writing.
Except for time extensions by mutual agreement, failure by the employee, the Association, or City to follow the established time limits shall automatically cause the appeal to be moved to the next level.
9.7 WITNESSES
Persons who have direct knowledge of the circumstances relating to the appeal may be released from their duties to provide testimony. At the request of either party, witnesses who have not yet testified may be sequestered from the hearing. The parties shall provide each other with a final witness list within three (3) business days of the arbitration. The appellant or the appellant's Association Representative shall provide reasonable advance notification to the City of any requests to release employees from their regular duties to attend any such proceedings.
Employees shall be compensated at their regular rate of pay for actual time spent attending such meetings.
SECTION 10.00 SEPERABILITY
Should any section, clause, or provision of the Agreement be declared illegal by final judgment of a court of competent jurisdiction, such invalidation of such section, clause or provision shall not invalidate the remaining portions, and those other portions shall remain in full force and effect for the duration of this Agreement. Furthermore, the parties shall meet and confer pursuant to Government Code Sections 3500, et seq. for the purpose of arriving at a mutually satisfactory resolution regarding any invalid or unlawful provision.
SECTION 11.00 COMPLETION OF NEGOTIATIONS
During negotiations which resulted in this Agreement, both parties acknowledge that each had the right and opportunity to make demands and proposals with respect to all subjects within the scope of representation. Therefore, for. the term of this Agreement, the parties shall not be obligated to meet and confer with respect to any subject specifically referred to or covered in this Agreement, or to any subject discussed and later withdrawn by either party, except the parties shall meet quarterly to review those sidebar items identified in the negotiation process and any other contract(s) items that either party deems necessary.
SECTION 12.00
This Agreement shall continue in full force and effect from January 1, 20252, until December 31, 20274.
City Council/RSA Agenda 45 Tuesday, December 10, 2024
37 FOR THE CITY: FOR THE ASSOCIATION:
_______________________________ ___________________________ _______________________________ ___________________________ _______________________________ ___________________________ Date:______________ Date:___________
City Council/RSA Agenda 46 Tuesday, December 10, 2024
38 City of Union City and
Union City Police Officers’ Association
Side Letter of Agreement
This Side Letter is by and between Union City Police Officers’ Association (“POA”) and the City of Union City (“City”) and will become effective pending the ratification and approval of the 2021-2024 MOU between the City and the POA.
During negotiations for 2021-2024 MOU between the City and the POA, the POA presented its Proposal #7 on 10/13/21 to change the medical benefits for retirees hired on or after January 1, 2013 from the current Union City Retiree Medical Fund (UCRMF) program to a retiree medical expense reimbursement plan administered by the PORAC Retiree Medical Trust. Although there is a mutual interest in exploring the potential benefits of this proposal, the parties acknowledge that additional time is needed to analyze the proposal and its potential impacts.
To complete the negotiations for the 2021 MOU in a timely manner, the City and the POA agree to address POA Proposal #7 separately from the successor MOU negotiations. The POA hereby agrees to withdraw its Proposal #7 for the purposes MOU negotiations, and the City and the POA shall meet and confer in good faith over POA Proposal #7 upon the conclusion of negotiations for the 2021-2024 MOU.
The parties agree that no changes to retiree medical benefits shall be made absent mutual agreement of the parties.
The parties agree to schedule their first meet and confer meeting on this topic within sixty days of the approval of the 2021-2024 POA MOU by the City Council.
FOR THE CITY: FOR THE ASSOCIATION:
_______________________________ ___________________________ _______________________________ ___________________________ _______________________________ ___________________________ Date:______________ Date:___________
City Council/RSA Agenda 47 Tuesday, December 10, 2024
Appendix 1
For purposes of compiling labor market data, and comparing total compensation, the parties agree to use the following eight survey agencies:
Fremont Pleasanton
Hayward San Leandro
Milpitas Redwood City
Newark Livermore
Factors the parties considered relevant in deciding to use these comparison agencies include city revenue per capita; size of city budget; scope and type of municipal services provided; median household income; population served; number of city employees, and geographic proximity.
The salary and benefits that will be included in total compensation surveys shall be the following: Top Step Salary, Total Employee PERS Contribution for New Members (PEPRA), Uniform Allowance, Educational Incentive, and maximum employer contributions to Medical, Vision, and Dental premiums. The City and the Association further agree to survey Paid Time Off accruals (e.g. vacation, sick leave, holiday, annual leave, etc.) as part of total compensation studies for future negotiations, but such data will not be included in preparing Market Equity Adjustments.
City Council/RSA Agenda 48 Tuesday, December 10, 2024
Side Letter to the Memorandum
of Understanding Between
The City of Union City
and
Police Officers’ Association
The City of Union City (“City”) and the Police Officers’ Association (“POA”) (collectively the “Parties”) enter into this Side Letter to the Parties’ Memorandum of Understanding effective January 1, 2022 through December 31, 2024, to add a new position.
WHEREAS, the City seeks to establish the new Executive Assistant to the Police Chief position; and
WHEREAS, the City and POA desire to have POA serve as the sole and exclusive bargaining representative for the Executive Assistant to the Police Chief position; and WHEREAS, the Parties desire to enter into a Side Letter clarifying and memorializing the Parties’ agreement.
NOW, THEREFORE, the Parties agree to amend Section 1.2, Recognition, of the Memorandum of Understanding to add the classification of Executive Assistant to the Police Chief.
FOR THE CITY: FOR POA:
Lisa Achen Date Ian Hobson Date
Joan Malloy Date James Cordero Date
City Council/RSA Agenda 49 Tuesday, December 10, 2024
Agenda Item
DATE: 12/10/2024
TO: HONORABLE MAYOR AND CITYCOUNCIL
FROM: JOAN MALLOY, CITYMANAGER
SUBJECT: ADOPT A RESOLUTION APPROVING AND ADOPTING THE MEMORANDUM OF
UNDERSTANDING BETWEEN THE CITY OF UNION CITY AND THE UNION CITY POLICE MANAGEMENT ASSOCIATION FOR THE PERIOD OF JANUARY1, 2025 THROUGH DECEMBER 31, 2027, AUTHORIZING THE CITY MANAGER TO
EXECUTE THE MEMORANDUM OF UNDERSTANDING ON BEHALF OF THE
CITYAND APPROVING AN AMENDMENT TO THE CITY'S SALARY SCHEDULE IN CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5
EXECUTIVE SUMMARY
Staff recommends that the City Council adopt the attached resolution approving and adopting the Memorandum of Understanding (MOU) between the City of Union City (City) and the Union City Police Management Association (UCPMA) for the period of January 1, 2025 through December 31, 2027, authorizing the City Manager to execute the MOU on behalf of the City and approving an amendment to the City’s Salary Schedule in conformance with California Code of Regulations, Title 2, Section 570.5.
STRATEGIC PLAN ALIGNMENT
This action supports Strategy 8 of Goal B, Governance and Organization Effectiveness, by ensuring salaries are competitive in order to retain talented staff and to provide an attractive recruiting environment.
BACKGROUND
The City and the UCPMA are parties to an existing MOU covering the period of January 1, 2022 through December 31, 2024 (Existing MOU). In advance of the expiration of the Existing MOU, City staff and the UCPMA have been negotiating in good faith for the successor Memorandum of Understanding (Successor MOU) since September 2024. Both parties have reached a tentative agreement on matters related to wages, hours, and other terms and conditions of employment, consistent with authority provided by the City Council, as reflected in the Successor MOU.
DISCUSSION
The Existing MOU expires on December 31, 2024. The UCPMA membership ratified the Successor MOU on November 26, 2024. The Successor MOU does not become effective until approved by the City Council.
The main points of the Successor MOU are as follows:
General Language Clean Up and Corrections: These were made throughout the MOU regarding job titles, sentence structures and punctuation.
City Council/RSA Agenda 50 Tuesday, December 10, 2024
SECTION 2.00 LEAVE:
A. Administrative Leave: Removed outdated language and clarified eligibility for sellback of administrative leave.
E. Personal Leave: Clarified eligibility for the conversion of sick leave to personal leave.
H. Sick Leave: Added the sick leave service credit provision from the 2024 side letter agreement between the City and the UCPMA.
SECTION 3.00 VACATION: Removed outdated language, clarified eligibility for sellback of vacation leave, and added the vacation leave service credit provision from the 2024 side letter agreement between the City and the UCPMA.
SECTION 6.00 INSURANCE COVERAGE:
A. Health and Welfare Coverage: Removed outdated language, increased the monthly allowance from $2,000 to $2,125, effective January 1, 2025, and increased the “In Lieu” amount for those waiving enrollment due to alternative medical coverage from $300 per month to $350 per month, effective January 1, 2025.
SECTION 8.00 RETIREE MEDICAL PLAN: Removed outdated language, clarified eligibility for benefits for retirees and spouses, removal of the Retiree Medical Committee, and added the exclusion of the years of service credit for retiree medical provision from the 2024 side letter agreement between the City and the UCPMA.
SECTION 9.00 SALARIES:
A. Longevity Pay: Decreased the minimum years of service for longevity pay from nineteen (19) to twelve (12), effective January 1, 2025, and added the years of service credit provision from the 2024 side letter agreement between the City and the UCPMA.
C. Cost of Living Adjustments: Provided cost of living adjustments of 3% per year that will become effective the first full pay period following January 1, 2025, January 1, 2026, and January 1, 2027.
Market EquityAdjustments: Provided market equity adjustments of up to 4% per year that will become effective the first full pay period following January 1, 2025, January 1, 2026, and January 1, 2027. The amount of the market equity adjustments shall be the same as the market equity adjustments that the sworn classifications of POA receive to ensure that compaction does not occur between sworn classifications.
FISCAL IMPACT
The estimated cost of this Successor MOU is projected to be an additional $239,000 annually over the life of the contract.
RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution approving and adopting the Memorandum of Understanding (MOU) between the City of Union City (City) and the Union City Police Management Association (UCPMA) for the period of January 1, 2025 through December 31, 2027, authorizing the City Manager to execute the MOU on behalf of the City and approving an amendment to the City’s Salary Schedule in conformance with California Code of Regulations, Title 2, Section 570.5.
Prepared by:
JASON CASTLEBERRY, HUMAN RESOURCES DIRECTOR
Submitted by:
JASON CASTLEBERRY, HUMAN RESOURCES DIRECTOR
ATTACHMENTS:
City Council/RSA Agenda 51 Tuesday, December 10, 2024
Description Type
Draft Resolution Resolution
UCPMA MOU(Redlined) Attachment
City Council/RSA Agenda 52 Tuesday, December 10, 2024
RESOLUTION NO. XXXX-24
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION CITY
APPROVING AND ADOPTING THE MEMORANDUM OF
UNDERSTANDING BETWEEN THE CITY OF UNION CITY AND THE
UNION CITY POLICE MANAGEMENT ASSOCIATION FOR THE PERIOD OF JANUARY 1, 2025 THROUGH DECEMBER 31, 2027, AUTHORIZING
THE CITY MANAGER TO EXECUTE THE MEMORANDUM OF
UNDERSTANDING ON BEHALF OF THE CITY AND APPROVING AN
AMENDMENT TO THE CITY'S SALARY SCHEDULE IN
CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE
2, SECTION 570.5
WHEREAS, the existing Memorandum of Understanding (Existing MOU) between the City of Union City (City) and the Union City Police Management Association (UCPMA) expires on December 31, 2024; and
WHEREAS, the City and the UCPMA entered into negotiations for a successor Memorandum of Understanding (Successor MOU); and
WHEREAS, pursuant to the provisions of the Meyers-Milias-Brown Act (Government Code Section 3500, et seq.) and the Union City Municipal Code, the City Manager or designee, as authorized by the City Council, has met and conferred in good faith with representatives of the UCPMA on matters related to wages, hours, and other terms and conditions of employment; and
WHEREAS, the representatives of the City and the UCPMA have reached a tentative agreement for a Successor MOU, attached hereto and incorporated herein by this reference as Exhibit A; and
WHEREAS, the membership of the UCPMA ratified the Successor MOU on November 26, 2024; and
WHEREAS, the City Council finds that the terms and conditions of the Successor MOU are proper and in the best interests of the City.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby approves and adopts the Memorandum of Understanding between the City of Union City and the Union City Police Management Association for the period of January 1, 2025 through December 31, 2027.
BE IT FURTHER RESOLVED that the City Council of the City of Union City hereby authorizes the City Manager to execute the Memorandum of Understanding on behalf of the City and to take such further actions as may be necessary to implement the MOU, including any necessary non-substantive modifications.
BE IT FURTHER RESOLVED that the City Council of the City of Union City hereby approves an amendment to the City's Salary Schedule to reflect the revisions in compensation provided pursuant to the MOU, effective the first full pay period following January 1, 2025.
City Council/RSA Agenda 53 Tuesday, December 10, 2024
Resolution No. XXXX-24
Approval of PMA MOU and Salary Schedule Amendment (2025-2027)
BE IT FURTHER RESOLVED by the City Council of the City of Union City that if any provisions related to the MOU contained herein are found to be in conflict with provisions of any other previous resolutions related to the MOU, the provisions herein shall prevail.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Union City at a special meeting held on the 10
th day of December 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 54 Tuesday, December 10, 2024
CITY OF UNION CITY
MEMORANDUM OF UNDERSTANDING
UNION CITY
POLICE MANAGEMENT ASSOCIATION
EFFECTIVE DATES: January 1, 202522 to December 31,
202724
City Council/RSA Agenda 55 Tuesday, December 10, 2024
1 Table of Contents
PREAMBLE 3
SECTION 1.00 GENERAL PROVISIONS 3
A. City Rights 3
B. Recognition 3
C. Association Rights 3
D. Non-Discrimination 3
SECTION 2.00 LEAVE 3
A. Administrative Leave: 4
B. Bereavement Leave: 5
C. Jury Leave: 5
D. Military Leave: 5
E. Personal Leave: 5
F. Unpaid Leave of Absence: 5
G. Family Leave: 6
H. Sick Leave: 6
I. Occupational Injury Leave: 6
SECTION 3.00 VACATION 6
SECTION 4.00 HOLIDAYS 7
SECTION 5.00 EDUCATIONAL INCENTIVE 7
SECTION 5.01 TUITIONREIMBURSEMENT 8
SECTION 5.10 BILINGUAL COMPENSATION 8
SECTION 6.00 INSURANCE COVERAGE 8
A. Health and Welfare Coverage: 8
B. Life Insurance 9
C. Deferred Compensation Plan: 9
SECTION 7.00 UNIFORMS 9
SECTION 8.00 RETIREE MEDICAL PLAN 9
SECTION 9.00 SALARIES 11
A. Longevity Pay 11
B. Advancement in Pay: 11
C. Cost of Living Adjustment: 11
D. Market Equity Adjustments 12
E. Comparable Compensation Surveys 12
F. Acting Pay 13
City Council/RSA Agenda 56 Tuesday, December 10, 2024
2 G. Salary Step Schedule 13
SECTION 9.10 PROMOTIONS 13
SECTION 10.00 RETIREMENT 14
SECTION 11.00 RETIREMENT BENEFITS 15
SECTION 12.00 WORK SCHEDULES 15
SECTION 13.00 SEPARABILITY 15
SECTION 14.00 DURATION 16
City Council/RSA Agenda 57 Tuesday, December 10, 2024
3 MEMORANDUM OF UNDERSTANDING BETWEEN THE CITY OF UNION CITY AND
THE UNION CITY POLICE MANAGEMENT ASSOCIATION
PREAMBLE
Onthe date hereinaftersubscribed, authorized representativesoftheCityofUnionCity("City"), and the Union City Police Management Association ("Association") entered into this Memorandum of Understanding ("Memorandum of Understanding" or "Agreement"). This Memorandum of Understanding constitutes the full and complete agreement between the parties on all items falling within the scope of representation. The provisions set forth herein shall take precedence over conflicting provisions of any City resolution or ordinance in effect during the term of this Memorandum of Understanding.
SECTION 1.00 GENERAL PROVISIONS
A. City Rights
Except as specifically restricted by an express provision of this Agreement, the City retains all management rights and prerogatives. Neither these rights, nor their exercise shall be subject to the grievance or arbitration mechanisms ofthis Agreement.
B. Recognition
The City recognizes the Association as the sole and exclusive bargaining representative for the classifications of Police Captain and Police Lieutenant.
C. Association Rights
The City recognizes the rights of the Association to police this Agreement, assist its members in resolution of grievances, and participate in the negotiation of this and future Agreements. In recognizing these rights, the City shall provide reasonable time for the negotiating of this and future memoranda No other Association business shall be conducted on City time without prior approval of the Chief of Police Chief.
The City shall not provide access to copy machines, telephones or other equipment that is the sole possession of the City of Union City without prior approval from the Chief of Police Chief.
D. Non-Discrimination
The City and the Association agree that they will not discriminate based on any category protected under state or federal law, including but not limited to, race, religion, color, national origin, ancestry, physical disability, mental disability, medical condition, genetic information, marital status, sex, gender, gender identity, gender expression, age (over 40), sexual orientation, denial of medical and family care leave, military/veteran, political affiliation or for union activity.
City Council/RSA Agenda 58 Tuesday, December 10, 2024
4 SECTION 2.00 LEAVE.
A. Administrative Leave:
In lieu of paid overtime, Police Managers shall receive one hundred twenty (120) hours of Administrative Leave at the beginning of each fiscal year. The guidelines for making use of Administrative Leave will be as follows:
1. Employees shall submit a Time Off Request Form requesting time off under Administrative Leave provisions. Such requests shall be submitted directly to the employee's immediate supervisor. The request will be approved or denied based upon operational needs.
2. The use of Administrative Leave is not automatic and is subject to approval as stated above.
3. Administrative Leave is based on the City's fiscal year and therefore runs from July 1st to June 30th.
4. Unused Administrative Leave may be accumulated up to a maximum of two (2) times the annual accrual rate of one hundred twenty hours (120) per fiscal year and for calendar year 2022 may be cashed out up to 120 hours, provided an 80-hour vacation bank is maintained, as requested by the employee at the end of the fiscal year only.
Effective calendar year 2023, uUnder the following conditions employees may make an irrevocable election to sell back to the City up to one hundred twenty (120) hours of accrued administrative leave per fiscal year at the employee’s base rate of pay. To remain eligible forAt the time of distribution, the following must be true:
• The employee is in good standing and meeting performance expectations on the last performance evaluation received.
• The employee must have taken a minimum of eighty (80) hours of vacation, holiday and/or administrative leave in the preceding twelve (12) months. Employees that have been unable to take time off due to statutory leave (e.g., 4850, military leave, etc.) lasting at least three (3) months during the preceding twelve months are exempt from this requirement.
• The employee must have a remaining balance of vacation leave of at least forty (40) hours following the sell back.
These criteria are evaluated at the end of the eleventh (11th) pay period of each calendar year.
Requests to sell back administrative leave must be received by Payroll Human Resources no later than December 31of each year, for the following year’s election and will be paid out prior toin the last pay period of the fiscal year.
The City makes no representation as to the tax consequences of an employee cashing out accrued leave. It is the employee’s sole responsibility to address the tax consequences of cashing out accrued leave.
5. Employees shall receive cash payment on a pro-rated basis for unused Administrative Leave at the time of separation or upon the start of an extended leave from City employment (e.g., military duty, etc.). Said payment shall be based upon the employee's accrued Administrative Leave hours and base salary rate at the time of separation or upon the start of an extended leave from City employment.
6. Administrative Leave for employees hired after July 1st will be prorated.
City Council/RSA Agenda 59 Tuesday, December 10, 2024
5 7. Employees may not use Administrative Leave during their first six months of service.
Exception to this policy may be granted on a case-by-case basis by the Police Chief and City Manager.
B. Bereavement Leave:
Employees may be granted paid bereavement leave, not to exceed five (5) workdays, (days may be taken non-consecutively) upon the death of a close relative. Close relatives are defined as mother, father, sister, brother, spouse, child, grandparent, grandchild, mother-in-law, father-in-law, sister-inlaw, brother-in-law, stepmother, stepfather, stepchild, domestic partner, or individuals residing in the household for whom the employee has legal guardianship, or any other individual as required by law.
In addition, employees may be granted one (1) workday’s paid bereavement leave to attend the funeral of a relative not in the employee’s immediate family (for example, aunts, uncles, nephews, nieces, or spouse/domestic partner's close relatives as defined above).
C. Jury Leave:
An employee summoned to jury duty or summoned as a witness in a City-related matter shall not suffer a loss of pay or other benefits by reason of said service. Verification of jury duty attendance is required upon returning to work. The juror badge attached to the jury duty summons does not qualify as verification of attendance.
D. Military Leave:
Military Leave shall be granted in accordance with the provisions of State law. All employees entitled to Military Leave shall give their department head an opportunity within the limits of military requirements to determine when such leave shall be taken.
E. Personal Leave:
The City shall allowwill convert twenty (20) hours, per fiscal year, of accumulated sSick lLeave to be used for conducting personal or emergency business that cannot be conducted outside regular working hours. In order for sick leave to be converted, the employee needs a balance of 20 or more hours of sick leave on July 1 of each year. If the employee has less than 20 hours of sick leave available, then the employee is not eligible for conversion. An additional ten (10) hours will be allowed for those employees who have an accumulated sSick lLeave balance as of July 1 of each fiscal year of one hundred (100) hours or more for a total of thirty (30) hours per fiscal year. An additional ten (10) hours will be allowed for those employees who have accumulated a sSick lLeave balance as of July 1 of each fiscal year of two hundred (200) hours or more, for a total of forty (40) hours per fiscal year.
Every year, the Finance Department will convert the appropriate number of hours by the end of August unless the employee makes a request in writing to opt out of the conversion to the Finance Department by July 15.
Personal Leave shall not be used as a substitute for, or in conjunction with any other type of leave.
F. Unpaid Leave ofAbsence:
City Council/RSA Agenda 60 Tuesday, December 10, 2024
6 The City Manager may grant, for the good of the service, a Leave of Absence without pay for a maximum period of one (1) year. The City Manager may grant an extension of an approved Leave of Absence without pay for an additional period, said extension not to exceed one (1) year. Leave may be granted if it does not have an unduly adverse impact on the service of the City, the purpose of the leave would be beneficial to the City, or it would meet some pressing and extreme need of the employee. Whenever granted, such leave requests shall be in writing and signed by the City Manager.
Upon expiration of such a leave, the employee will be reinstated to the position held at the time leave was granted and said employee shall retain their seniority rights based on years of service earned prior to the leave of absence. Failure of the employee to report promptly at the expiration of the Leave of Absence shall terminate their right to be reinstated. Unpaid Leaves of Absence shall not be taken during the first six (6) months of City employment.
Employee is fully responsible for all premiums of benefits while on an approved leave of absence.
G. Family Leave:
The City shall comply with all provisions of the Federal Family and Medical Leave Act and the California Family Rights Act, including their respective implementing regulations. However, Administrative Policy Memorandum (APM) #61 shall provide the overriding basis and criteria for all decisions and matters relating to Family Leave.
H. Sick Leave:
Employees shall earn eight (8) hours per month of Sick Leave without limit on accumulation.
Employees shall be allowed to convert up to eighty (80) hours of unused Sick Leave per fiscal year to their Vacation Time Bank provided the employee maintains a sick leave balance of four hundred eighty (480) hours or more.
Conversion ofSickLeave toVacationLeave isonan hour-for-hour basis and may only take place at the end of each fiscal year, as requested by the employee.
Sworn employees will receive credit for sick leave accrued from their most recent employer up to a maximum of four hundred and eighty (480) hours, upon verification by Union City and the previous employer agency, as needed. This will only apply to sick leave accrued, and not paid out, from the most recent employer.
I. Occupational Injury Leave:
For employee injury or disability, the provisions of the State Worker's’ Compensation Act and other applicable laws pertaining to sworn personnel shall apply.
SECTION 3.00 VACATION
Employees shall receive vacation benefits in accordance with the following schedule and provisions effective January 01, 2022:
Years of Service Pay Period Accrual Rate Annual Accrual Rate 0-3 years 3.08 hours 80 hours
4-8 years 4.62 hours 120 hours
9-12 years 5.38 hours 140 hours
City Council/RSA Agenda 61 Tuesday, December 10, 2024
7 13-15 years 6.15 hours 160 hours
16+ years 7.69 hours 200 hours
Employeesmay accumulate upto560hours ofvacation.
The City recognizes 50% of a sworn employee’s years of service with another agency as a sworn employeePenal Code Section 830.1 peace officer, rounded up or down, to the nearest six (6) month period beginning at two full years of service or more with another agency, for calculating benefits identified in this Section.For calendar year 2022, employees may also receive annual cash payment for up to eighty (80) hours of Vacation Leave provided an 80-hour balance vacation balance is maintained after cash out. Employee request for cash payment must be submitted to Payroll no later than June 1st and cash payment shall be made at the end of the fiscal year.
Effective calendar year 2023, uUnder the following conditions employees may make an irrevocable election to sell back to the City up to eighty (80) hours of accrued vacation leave per fiscal year at the employee’s base rate of pay. At the time ofTo remain eligible for distribution, the following must be true:
• The employee is in good standing and meeting performance expectations on the last performance evaluation received.
• The employee must have taken a minimum of eighty (80) hours of vacation, holiday and/or administrative leave in the preceding twelve (12) months. Employees that have been unable to take time off due to statutory leave (e.g., 4850, military leave, etc.) lasting at least three (3) months during the preceding twelve months are exempt from this requirement.
• The employee must have a remaining balance of at least forty (40) hours of accrued vacation leave following the sell back.
These criteria are evaluated at the end of the eleventh (11th) pay period of each calendar year.
Requests to sell back vacation leave must be received by Human Resources Payroll no later than December 31 of each year, for the following year’s election and will be paid out in prior to the last pay period of the fiscal year.
The City makes no representation as to the tax consequences of an employee cashing out accrued leave. It is the employee’s sole responsibility to address the tax consequences of cashing out accrued leave.
Employees may cash out up to 320 hours of vacation at the time of their separation from the City; any leave accruals above 320 hours at separation must be taken as time off or forfeited. Employees shall receive cash payment for unused Vacation Leave at their current base salary rate at the time of separation or upon the start of an extended leave from City employment SECTION 4.00 HOLIDAYS
Police Managers will receive one-hundred forty-four (144) hours of Regular Holiday time each fiscal year. The Regular Holiday time must be taken as a cash benefit equivalent to one hundred forty-four hours of pay calculated at the employee's base salary rate which will be paid out in equal payments each pay period.
City Council/RSA Agenda 62 Tuesday, December 10, 2024
8 The Holiday Pay benefit is special compensation that is added to the employee's base salary as listed in the Public Employees Retirement Law; Section 571(a)(5).
Police Managers will also receive twenty (20) hours of Floating Holiday time at the beginning of each fiscal year. The Floating Holiday hours must be used within the fiscal year earned and may not be accumulated or cashed out.
SECTION 5.00 EDUCATIONAL INCENTIVE
Police Managers meeting the below listed educational requirements will receive an additional five percent (5%) in base salary.
Bachelor's Degree or higher, in conjunction with the successful completion of one of the following additional educational courses:
Senior Management Institute for Police (SMIP)
POST Command College
FBI National Academy
West Point Leadership Program
POST Management School
Possession of a Master's Degree
The Educational Incentive benefit is special compensation that is added to the employee's base salary as listed in the Public Employees Retirement Law; Section 571 (a)(2).
SECTION 5.01 TUITIONREIMBURSEMENT
When an employee voluntarily and with prior approval of the Chief of Police Chief and Finance Director undertakes an education or training program that will improve their skills and abilities in relation to the job, the City will reimburse the employee upon successful completion of the course for the cost of the course or training and required textbooks or manuals. The reimbursement will be limited to an aggregate annual cap of $9,000 for all Police Management Association members to be distributed by the Association with City Manager approval. Where the education or training program is of unusual value and cannot be scheduled during the employee’s off hours, the employee may be excused at no loss of pay.
SECTION 5.10 BILINGUAL COMPENSATION
The City will compensate each bilingual Police Manager forty-six dollars and 15fifteen cents ($46.15) per pay period. All employees requesting compensation under this agreement must pass a City test. The test will examine the employee's ability to converse fluently in a language other than English. No additional compensation will be paid to employees fluent in more than one language.
Compensated employees agree to utilize their bilingual skills whenever called upon.
The Bilingual Compensation benefit is special compensation that is added to the employee's base salary as listed in the Public Employees Retirement Law; Section 571 (a)(4).
City Council/RSA Agenda 63 Tuesday, December 10, 2024
9 SECTION 6.00 INSURANCE COVERAGE
A. Health and Welfare Coverage:
The City ceased providing management employees with the following fully paid benefits: medical and dental insurance, disability insurance, vision care insurance and flexible benefits. These benefits which management employees previously received, prior to 1996, were subsequently absorbed into management employees' base salaries. The City shall continue this practice.
If employees choose to receive medical and dental benefits through the City's group plans, they must either pay the City directly for the benefits or sign an agreement permitting the City to deduct the cost of such benefits from their paychecks. For employees enrolled in a PERS health plan through the City, the City shall pay the minimum contribution for such health benefits required under PEMHCA.
TheCity agreesto provide up to Two Thousand, One Hundred andTwenty-Five dollars ($2,125)$2,000 per month to each employee to pay for excess medical, dental, vision and long-term disability insurance costs.
Employees who are covered for medical benefits through an alternative medical insurance plan (e.g., coverage through a spouse, or a domestic partner, parent, etc.) may elect not to enroll in a City group medical plan. Employees electing this option shall provide proof of medical coverage to the City.
In lieu of medical coverage, the City will contribute to the employee's deferred compensation account, or add to salary, Tthree hHundred and fFifty dollars ($350.00)three hundred dollars ($300.00) per month. Approval for the deferred compensation option is subject to acceptance of satisfactory certification of alternate medical coverage.
The City agrees to advance the cost of health premiums (medical and dental coverage) when an employee is on leave without pay formedical reasons. Amounts advanced shall be limited to three (3) months and shall be due and payable to the City within six (6) months of return towork or upon termination.
If employees choose to receive vision care insurance through the City's group plans, they must either pay the City directly forthe benefit orsign an agreement permitting the City to deduct the cost of such benefits from their paychecks.
B. Life Insurance
Life Insurance coverage for Police Managers is as follows: $100,000 for life insurance and $100,000 for accidental death or dismemberment.Supplemental life insurance is also available, the cost of which shall be borne by the employee.
C. Deferred Compensation Plan:
Forthe duration ofthis agreement, theCity agreesto contribute one hundred dollars $100.00 per month to a pre-tax 40l(a) Deferred Compensation Plan.
All details of the Deferred Compensation Plan will be consistent with the requirements of the plan provider.
City Council/RSA Agenda 64 Tuesday, December 10, 2024
10 SECTION 7.00 UNIFORMS
Police Managers shall receive Uniform Allowance of $1,250 per year which shall bepaid inequal cash payments each pay period.The Uniform Allowance benefit isspecial compensation that is addedto the employee's base salaryas listedin thePublicEmployeeRetirementLaw;Section 571(a)(5).
SECTION 8.00 RETIREE MEDICAL PLAN
Premium Reimbursement Benefit - Employees Hired Prior to January 1, 2013* Retirees are not required to continue in the existing City or Association medical health plans upon retirement. Retirees shall receive the benefit monies under this Section in monthly payments. The City will annually require appropriate documentation to verify the cost employees are paying for medical coverage. Because of the documentation required, the City will not provide retirees a 1099R form.
Retirees are not required to, but may, continue in the existing City medical health plans upon retirement using the benefit monies under this section or self-pay. Retirees wishing to purchase an alternative medical coverage after retirement shall receive reimbursement under this Section in quarterlypaymentson March31st,June30th,September30th andDecember 31stof eachyear.Aretiree who chooses not to continue in the existing Citymedical plans shall be required each year to provide proof to the City on or before January 16th that the retiree has used the retiree health payments from the City to pay accident or health insurance premiums as required by the Internal Revenue Service to render the City's retiree health contributions non-taxable. Acceptable "proof'' includes, but is not limited to:1) Copies of invoices from, and checks ofpremiumsto,theaccident or health plan insurance provider, or2)Acopy of the applicable accident or health insurance plan along with a copy ofthe checks written by the retiree to pay for the premiums for the accident or health plan insurance. The quarterly payments shall begin the firstfull quarter after retiree has left service with the City.
Any reimbursement owed to the retiree for partial quarterly payments shall be made in the first quarter's benefit check.
(For example, if the retiree leaves May 1st, the first quarterly payment would be June 30th and would include reimbursement for the month of May.) Beginning July 1, 2002, the following benefit will be available:
After fifteen (15) years of combined service with the City, as a member of the UCPOA and UCPMA - Fifty percent (50%) of the cost of the plan premium up to the CalPERS of theBay Area Kaiser Single ingle- ortwo-party + one benefit, up to a maximum of $1,000 per month.
After twenty (20) years of combined service with the City, as a member of the UCPOA and UCPMA - Seventy five percent (75%) of the cost of the plan premium up to the CalPERS of the Bay Area Kaiser Singleingle or two party+ one, to a maximum of up to $1,500 per month.
After twenty-five (25) years of combined service with the City as a member of the UCPOA and UCPMA - One hundred percent (100%,) of the cost of the plan premiumup to the CalPERSof the Bay Area Kaiser Single + one ingle or two party, to a maximum of up to $2,000 per month.
For those who retire after ratification ofthis Memorandum of Understanding fifty percent (50%) of the above benefitwill continue toany eligible surviving spouseordomestic partner, aslongas the surviving City Council/RSA Agenda 65 Tuesday, December 10, 2024
11 spouse or domestic partner does not re-marry or enter into another domestic partnership recognized under California law.
Premium Reimbursement Benefits- Employees Hired On or After January 1, 2013*:
Afterfifteen (15)yearsof combined service with the City, as a member of the UCPOA and UCPMA as a member of the Union City Police Officers Association and Union City Police Management Association-Fifty percent (50%)ofthe cost of the plan premium up to theCalPERS Bay Area Kaiser Single benefit to a maximum of $500 per month.
Aftertwenty (20) years of combined service with the City, as a member of the UCPOA and UCPMA as a member oftheUnionCity Police Officers Association and Union City Police Management Association - Seventy-five percent (75%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser Single benefit, to a maximum of$750 per month.
After twenty-five (25) years of combined service with the City, as a member of the UCPOA and UCPMA as a member of the Union City Police Officers Association and Union City Police Management Association - One hundred percent (100%) of the cost of the plan premium up to the CalPERS Bay Area Kaiser Single benefit, to a maximum of $1,000 per month. * Employees do not receive Years of Service credit with another employer for purposes of calculating retiree medical premium reimbursements pursuant to this Section.
Employee Contributions
Bargaining unit members will contribute sixty dollars ($60) per pay period to the Union City Retiree Medical Fund.
City Contributions
TheCity will contribute annually tothe fund an amount reasonably necessary to fund theabove benefit.
Retiree Medical Committee
Within one hundred and twenty days following the adoption of this agreement, the City and the UCPOA shall convene a joint committee for the limited purpose of exploring means to obtain a favorable tax treatment oftheCity'sreimbursement ofretireemedical expenses. Representatives of the UCPMA shall also participate in this joint committee. The parties shall implement any such changes agreed upon and memorialized in a side letter, during the term ofthis agreement.
Medicare Eligible Retirees and Spouses
Retiree Medical Benefits shall be available until such time as the retiree or spouse is eligible for Medicare, at which time the retiree medical plan benefits shall be limited to Medicare Supplemental Benefit of the CalPERS plans(exclusive of Medicare Premiums).
When a retiree's spouse is a full-time employee of Union City, the retiree medical benefit shall commence when their spouse either retires or leaves employment with the City. At no time shall retiree and spouse receive double retiree medical benefits either as an active employee and retiree or when both employee and spouse are retired.
City Council/RSA Agenda 66 Tuesday, December 10, 2024
12 SECTION 9.00 SALARIES
A. Longevity Pay
The City will compensate each bargaining unit member five percent (5%) of their base salary upon completion oftheirtwelfth (12th) nineteenth (19th) yearofpermanentfull-time service as a sworn police officer. Such payments will commence with the first pay period after the employee's 12th19th anniversary as a full- time sworn policeofficer. The City shall credit all years of service as a Penal Code Sectionn 830.1 peace officer towards the experience thresholds for longevity pay.
B. Advancement in Pay:
StepIncreaseReviewsshall provide themeansthrough which a bargaining unitmemberis evaluated and assigned to an appropriate salary level within his or her classification.
These reviews shall be completed separately before a Scheduled Step Increase. The following shall establish schedules, criteria and guidelines for Step Increase Reviews:
1. Scheduled Step Increases:
Bargaining unit members are eligible to receive Step Increases after meeting the following Time-inStep Requirements.
STEP TIME-IN-STEP REQUIREMENT
1 6 months
2 6 months
3 12 months
4 12 months
5 N/A
If warranted for the good of the service or when an employee demonstrates outstanding performance of their duties, that employee may be advanced in step prior to the completion of the above Time-in-Step Requirements and/or may be advanced more than (1) step. Such exceptions are contingent upon recommendations of the department head and approval of the City Manager.
If an employee is on leave without pay for more than one (1) month, the time on leave shall be deducted from the employee's accumulated Time-in-Step.
StepIncreases, however,shall not begranted solely because an employee is eligible according to the above Time-in-Step Requirements. Eligibility is also dependent upon satisfactory job performance as determined by employee'ssupervisor.
C. Cost of Living Adjustment:
Effective the first full pay period following January 1, 202522, theCityshall increase the salaries forall bargaining unit members by three percent (3.0%).
City Council/RSA Agenda 67 Tuesday, December 10, 2024
13 Effective the first full pay period following January 1, 202623, theCity shall increase the salaries for all bargaining unit members by three percent (3.0%).
Effective the first full pay period following 1, January 202724 the City shall increase the salaries for all bargaining unit members by three percent (3.0%).
D. Market Equity Adjustments
Effective the first full pay period following January 1 st of each year of this agreement, the
City will provide all bargaining unit members an additional equity adjustment that does not exceed 4% each year so that a compaction issue does not occur between sworn classifications. The UCPMA shall receive the same equity adjustments that the sworn classifications of UCPOA receive each year in their contract.
E. Comparable Compensation Surveys
Internal compensation surveys - In prior negotiations, the parties have used a 15% Total Compensation differential between Sergeants and Lieutenant positions and between Lieutenant and Captain positions.
Compaction surveys between Sergeant and Lieutenant positions will either include the average overtime and compensation time earned for Sergeants or exclude Administrative Leave for Lieutenants.
External compensation surveys- designed to compare total compensation between UnionCity Police Department Lieutenants and Captains and similar ranks of the established benchmark cities (Fremont, Hayward, Livermore, Milpitas, Newark, Pleasanton,Redwood City, San Leandro) shall include, at a minimum, the followingcriteria:
Total Salary Categories:
• Maximum monthly base salary
• Uniform Allowance
• Holiday Pay
• Educational Pay
Total Benefits Categories will be agreed upon by the parties prior to subsequent negotiations in determining the components that will be included in the Salary Compensation Study.
Examples:
• PERS EPMC (Employer Paid MemberContribution)
• PERS (Normal Cost)
• Deferred Compensation (Employer Paid)
• Medical
• Vision
• Dental
• OASDI
• Medicare
• Life Insurance
City Council/RSA Agenda 68 Tuesday, December 10, 2024
14 • LTD/STD
• Admin Leave and Overtime in cities where Lieutenants receive overtime compensation • Special Management Benefits
Criteriamay bemodified inthesalarysurveys asmutually agreed upon bytheCITYand UCPMA.
F. Acting Pay
Employees who are assigned by the Chief of Police Chief or their designee to assume the duties of a position of higher classification and have been assigned and worked for one full shift or more shall be paid retroactive to the first day of assignment at five percent (5%) above their regular salary. For purposes of acting pay compensation, it is the assigned employees’ responsibility to submit a memo listing the dates and hours worked to the Chief of Police Chief through the chain of command.
Assignment of employees to serve in an acting capacity shall be based upon methods determined by at the sole discretion of the Chief of Police Chief.
Nothing in this section shall limit the authority of the Chief of Police Chief or designee to assign employees temporarily to a position of higher classification for the purpose of providing specific training in the work of the higher classification. Such temporary training assignments shall not constitute service in an acting capacity and shall not create entitlements to acting pay.
Additional compensation shall not apply to employees assigned to a modified duty assignment pending recuperation from an industrial or non-industrial injury or illness.
Employees who qualify for acting pay shall be compensated at their acting pay salary level during periods of approved leave with pay during which they could otherwise be performing the duties of the higher classification, if not for being on such approved leave with pay. In the event of an employee’s performing such acting assignment is absent from work because of illness or injury, the City may replace said employee with another employee to perform the acting assignment, or, after five (5) consecutive days of such absence, the City may terminate the employee’s acting assignment designation and the additional compensation provided therefore.
G. Salary Step Schedule
Salary Step increases shall be implemented in the following manner:
An employee who is eligible for a step increase and whose anniversary date occurs during the first seven (7) days of the pay period shall have his/her step increase implemented on the first day of the pay period during which the anniversary date occurs.
An employee who is eligible for a step increase and whose anniversary date occurs during the last seven (7) days of the pay period shall have his/her step increase implemented on the first day of the following pay period.
SECTION 9.10 PROMOTIONS
In the case of promotions within the bargaining unit, the City agrees to pay the promoted employee a minimum of five percent (5%) above the top step salary for the position from which the employee City Council/RSA Agenda 69 Tuesday, December 10, 2024
15 was promoted. The City shall use the promoted employee’s base salary and any incentive pay they were receiving to determine the employee’s salary and proper step placement. Incentive Pay may include Specialty Pay and Educational Pay.
SECTION 10.00 RETIREMENT
The CityITY shall contract with the California Public Employees' Retirement System to provide for the following retirement benefits as are currently referenced to Sections from the Government Code:
1. 3% @Age 50 Benefit Formula as provided in Section 21362.2.
2. Indexed Level ofthe 1959 Survivor Benefit as provided in Section 21571 Level 1.
3. One-Year Fiscal Compensation as provided in Section 20042.
4. PriorServiceCredit asprovided inSection 20055.Thisisservice rendered bythe employee prior to the effective date of the contract with CalPERS.
5. Removal ofExclusion asprovided inSection 20503.Positionsthatwerepreviously excluded frommembershipmay now be eligible for membershipwhenrequirements formembership are met.Previously excludedmembersmayelecttopurchaseearlier service as "public service."
6. Pre-Retirement Option 2 as provided in Section 21548. Upon the death of a member who was eligible to retire, the spouse may receive an allowance equal to the amount the member would have received if the member had retired forservice retirement on the date of death and elected Option 2W.
7. Benefits Payable to Surviving Spouse upon the death of an employee who qualified for retirement shall continue in full should the Spouse remarry as provided in Section 21551.
8. Military Credit for time served in active military or merchant marine service prior to employment with the City as Public Service as provided in Section 21024, provided such cost of this enhancement be fully borne by the employee.
9. SickLeaveCredit asprovided inSection 20965 for any unused sick leave dayswill be converted to service credit at the rate of 0.004% years of service for each day ofsick leave provided there islessthan 120 days between the member's separation date and retirement date.
10. Non-Industrial Disability pursuant to Section21427, providing an annuity equalto30% offinal compensation with five years ofservice increasing 1% for each year in excess of five years to a maximum of 500/o offinal compensation.
11. One-time lump sum payout of $500 upon the death of a retiree paid to the retiree's survivor or retiree's estate pursuant to Section 21620.
12. COLA Adjustment of 2% beginning after the second calendar year after the year of retirement and each year thereafter provided the adjustment is not greater than the change in CPI-Section 21329.
13. Two Years Additional Service Credit to employees who retire within a specified period provided in Government Code Section 20903.
Pursuant to the provisions of Section 20691 ofthe California Government Code, theCity shall pay the employee contribution (9%) in the employee's name to the Public Employees' Retirement System.
Such payments shall be implemented pursuant to the provisions of Section 20636 (c)(4) of the California Government Code, and reported to the Public Employees' Retirement System as compensation earnable.
SECTION 11.00 RETIREMENT BENEFITS
City Council/RSA Agenda 70 Tuesday, December 10, 2024
16 The City agrees to continue providing retirement benefits with the Public Employees Retirement System ("PERS") using the "single highest year'' formula (Government Code Section 20042) with full reimbursement of the employee's contribution.
TheCity agreesto continue the PERS retirement plan known as"3%@50" (Government Code Section 21362.2) for all sworn personnel. The City shall report the Employer-Paid Member contribution (9% safety) to PERS as "special compensation" for purposes of calculating an employee's "single highest year" in accordance with Government Code Section 20042.
Newly hired sworn personnel hired after the adoption of the new retirement formula, shall receive the PERS retirement plan known as "3.0%@ 55" (Government Code Section 1363.1) using the 36-month formula (Government Code Section 20037). The City shall report the Employer-Paid Member Contribution to PERS asspecial compensation for the purpose of calculating an employee's "36-month average" in accordance with Government Code Section 20042.
Effective the May 29, 2015 pay check, all bargaining unit members will reimburse the City an additional 1.5% towards PERS retirement costs on a pre-tax basis.
Effective July 1, 2015, all bargaining unit members will reimburse the City an additional 1.5% towards PERS retirement costs on a pre-tax basis.
Pursuant to the provisions of Government Code Section (GCS) 20691, the City shall pay the employee contribution in the employee's name in the Public Employees' Retirement System.
Such payments shall be implemented pursuant to the provisions of GCS 20636 (c)(4) and reported to the Public Employees' Retirement System as compensation earnable.
The City shall report the Employer-Paid Member contribution to PERS as "special compensation" for purposes of calculating as employee's "single-highest year" in accordance with GCS 20042.
New Members as Defined Pursuant to AB 340:
The increased reimbursements described above shall not apply to ''New Members" as defined byAB340. The employee contributionsshall be those established by AB 340.
SECTION 12.00 WORK SCHEDULES
PoliceManagersshallwork a four-day, ten hourper day (4-10),40hoursperweekworkschedule. The City shall comply with all applicable laws regarding the use of time off. In structuring schedules, the Department Head shall be governed by the priority to provide quality service to the community and flexible scheduling opportunitiesshallremain solely attheCity's discretion.
SECTION 13.00 SEPARABILITY
Shouldanysection, clause,orprovision of the Agreement be declared illegal by finaljudgmentof a court of competent jurisdiction,such invalidation ofsuch section, clause or provision shall not invalidate the remaining portions, and those other portionsshallremain infullforce and effectfor the duration of this Agreement. Furthermore, the parties shall meet and confer pursuant to Government Code Sections 3500, et seq. for the purpose of arriving at a mutually satisfactory resolution regarding any invalid or unlawful provision.
City Council/RSA Agenda 71 Tuesday, December 10, 2024
17 ______________________________________ _____________________________________ Joan Malloy, City Manager
Andrew Holt,
City Manager
Union City Police Management Association
______________________________________ ____________________________________ Jason Castleberry, Paul Kanazeh,
Human Resources Director Union City Police Management Association ______________________________________
Jeff Bailey, IEDA Chief Negotiator
SECTION 14.00 DURATION
TheMemorandum of Understanding shall be ineffectforthe period from January 1,202522 to December 31, 202724, unless extended by mutual agreement by the parties.
Executed this ____ day of _________ 20____
City Council/RSA Agenda 72 Tuesday, December 10, 2024
Agenda Item
DATE: 12/10/2024
TO: HONORABLE MAYOR AND CITYCOUNCIL
FROM: JOAN MALLOY, CITYMANAGER
SUBJECT: ADOPT A RESOLUTION APPROVING AMENDMENTS TO THE CITY’S CLASSIFICATION AND COMPENSATION PLAN FOR UNREPRESENTED PARTTIME, SEASONAL, AND TEMPORARY EMPLOYEES TO IMPLEMENT THE
INCREASE IN THE CALIFORNIA MINIMUM WAGE WHICH GOES INTO EFFECT ON JANUARY 1, 2025, IN CONFORMANCE WITH CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5
EXECUTIVE SUMMARY
Staff recommends that the City Council adopt a resolution approving amendments to the City’s Classification and Compensation Plan for unrepresented part-time, seasonal, and temporary positions not subject to the Compensation and Benefits Plan, effective December 23, 2024. This resolution is related to the statemandated increase in the minimum wage from $16.00 per hour to $16.50 per hour, effective January 1, 2025.
STRATEGIC PLAN ALIGNMENT
This action supports Strategy 8 of Goal B, Governance and Organization Effectiveness, by ensuring salaries are competitive in order to recruit, attract and retain talented employees.
BACKGROUND
Effective January 1, 2025, the California minimum wage will increase from $16.00 per hour to $16.50 per hour, an increase of 3.125%. However, in order to coincide with the beginning of the payroll period that includes January 1, 2025, the City will implement the new minimum wage effective December 23, 2024.
DISCUSSION
Effective January 1, 2025, the California minimum wage will increase from $16.00 per hour to $16.50 per hour, an increase of 3.125%. The unrepresented part-time, seasonal, and temporary positions affected by the increase in the minimum wage are: Preschool Aide, Recreation Aide, Intern, Project Specialist, and Retired Annuitant.
Staff also recommends that the other unrepresented part-time, seasonal, and temporary positions be increased by a similar 3.125% to avoid compaction. These other part-time, seasonal, and temporary positions include: CRS Program Manager, Preschool Teacher, Program Coordinator, Recreation Leader, Seasonal Maintenance Worker, and Senior Recreation Leader. All of these part-time, seasonal, and City Council/RSA Agenda 73 Tuesday, December 10, 2024
temporary positions are at-will, non-benefited positions that are hired as-needed to provide staffing support to the City and its programs.
FISCAL IMPACT
The funding for the minimum wage increase was anticipated and included in the adopted FY 2024-2025 budget.
RECOMMENDATION
Staff recommends that the City Council adopt a resolution approving amendments to the City’s Classification and Compensation Plan for the unrepresented part-time, seasonal, and temporary positions not subject to the Compensation and Benefits Plan, effective December 23, 2024.
Prepared by:
Jackie Acosta, Finance Director
Submitted by:
Jackie Acosta, Finance Director
ATTACHMENTS:
Description Type
Draft Resolution Resolution
Classification and Compensation Plan Exhibit
City Council/RSA Agenda 74 Tuesday, December 10, 2024
RESOLUTION NO. XXXX-24
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION
CITY APPROVING AMENDMENTS TO THE CITY'S CLASSIFICATION
AND COMPENSATION PLAN FOR UNREPRESENTED PART-TIME,
SEASONAL, AND TEMPORARY POSITIONS TO IMPLEMENT THE
INCREASE IN THE CALIFORNIA MINIMUM WAGE WHICH GOES
INTO EFFECT ON JANUARY 1, 2025, IN CONFORMANCE WITH
CALIFORNIA CODE OF REGULATIONS, TITLE 2, SECTION 570.5
WHEREAS, effective January 1, 2025, the hourly minimum wage in California will increase from $16.00 per hour to $16.50 per hour, an increase of approximately 3.125%; and
WHEREAS, the following unrepresented part-time, seasonal, and temporary positions are affected by the increase in the minimum wage: Preschool Aide, Recreation Aide, Intern, Project Specialist and Retired Annuitant; and WHEREAS, in order to avoid compaction, City staff recommends that the salary ranges for the other unrepresented part-time, seasonal, and temporary positions of CRS Program Manager, Preschool Teacher, Program Coordinator, Recreation Leader, Seasonal Maintenance Worker and Senior Recreation Leader also be increased by
3.125%; and
WHEREAS, the updated compensation for these unrepresented part-time, seasonal, and temporary positions will allow the City to attract and recruit new candidates and encourage seasonal employees to return; and
WHEREAS, the City Council has considered the above and has determined that the amendments to the City's Classification and Compensation Plan for these unrepresented part-time, seasonal, and temporary positions is appropriate.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Union City hereby approves amendments to the City’s Classification and Compensation Plan, attached hereto as Exhibit A and incorporated herein by reference, effective December 23, 2024.
City Council/RSA Agenda 75 Tuesday, December 10, 2024
Resolution No. XXXX-24
Amendments to Classification and Compensation Plan to Align with 2025 California Minimum Wage
PASSED, APPROVED AND ADOPTED by the City Council of the City of Union City at a special meeting held on the 10th day of December 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. Exhibit A - Classification and Compensation Plan for FY 2024-2025 (Effective December 23, 2024, Reflecting 2025 Minimum Wage)
City Council/RSA Agenda 76 Tuesday, December 10, 2024
Amendment #1: October 22, 2024 - Reso. No. 6376-24
City of Union City
Classification and Compensation Plan
FY 2024-2025
Effective: December 23, 2024
Amendment #1a: February 13, 2024 - Reso. No. 6252-24
Amendment #2: December 10, 2024 - Reso. No. XXXX-24
City Council/RSA Agenda 77 Tuesday, December 10, 2024
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 FULL-TIME (monthly rates shown )
City Council 10010 Mayor 2,437
City Council 10020 Council Member 1,625
City Manager 20010 City Manager 29,406
UNREPRESENTED Min. Range Max.
Dept. Heads 20020 Deputy City Manager 17,381 20,847
Dept. Heads 20470 Community & Recreation Services Director 16,949 20,320 Dept. Heads 20515 Economic & Community Development Director 16,949 20,320 Dept. Heads 20275 Finance Director 16,949 20,320
Dept. Heads 20280 Human Resources Director 16,949 20,320 Dept. Heads 20290 Information Technology Director 16,949 20,320 Dept. Heads 40010 Police Chief 22,141 23,027 23,948 24,906 25,902 Dept. Heads 20710 Public Works Director 17,268 20,711
Unrep'd. Mgmt. 20030 City Clerk 12,150 12,706 13,292 13,906 14,551 Unrep'd. Mgmt. 21410 Deputy Police Chief 20,848 21,825 22,853 23,927 25,062 Unrep'd. Mgmt. 20145 Human Resources Analyst I 8,226 8,587 8,967 9,366 9,785 Unrep'd. Mgmt. 20180 Human Resources Manager 12,845 13,437 14,055 14,706 15,388 Unrep'd. Mgmt. 20930 Supervising Construction Inspector 10,432 10,905 11,403 11,925 12,472 Unrep'd. Non-Mgmt. 21010 Administrative Specialist - Confidential 7,027 7,381 7,750 8,138 8,546 Unrep'd. Non-Mgmt. 30800 Human Resources Technician 7,410 7,783 8,163 8,579 9,004
MANAGEMENT EMPLOYEES' GROUP (MEG)
Management 20360 Accounting Manager 12,234 12,798 13,385 14,006 14,655 Management 20590 Chief Building Official/Senior Plans Examiner 14,076 14,723 15,406 16,119 16,873 Management 20810 City Engineer 15,813 16,551 17,325 18,136 18,988 Management 20505 Clinical Supervisor 9,400 9,816 10,252 10,711 11,192 Management 20450 Community & Recreation Services Manager 12,339 12,906 13,503 14,128 14,786 Management 20508 Community Services Manager 12,339 12,906 13,503 14,128 14,786 Management 20800 Cyber Security Manager 12,684 13,256 13,855 14,470 15,131 Management 20630 Economic Development Manager 12,232 12,836 13,440 14,036 14,641 Management 20600 Environmental Program Manager 12,653 13,238 13,849 14,492 15,167 Management 20911 Fleet Supervisor 10,978 11,479 12,002 12,554 13,131 Management 20540 Housing & Community Development Manager 12,548 13,128 13,733 14,370 15,038 Management 20500 Intervention Counselor I 7,418 7,741 8,077 8,432 8,802 Management 20090 Management Analyst II 10,059 10,515 10,991 11,488 12,014 Management 20100 Management Analyst III 12,234 12,798 13,385 14,006 14,655 Management 20560 Planning Manager 13,406 14,022 14,672 15,352 16,068 Management 20860 Principal Civil Engineer 13,107 13,713 14,350 15,019 15,718 Management 20920 Public Works Grounds Supervisor 10,978 11,479 12,002 12,554 13,131 Management 20910 Public Works Streets Supervisor 10,978 11,479 12,002 12,554 13,131 Management 20730 Public Works Superintendent 12,759 13,346 13,966 14,613 15,295 Management 20700 Recycling & Solid Waste Program Manager 11,398 11,920 12,469 13,044 13,647 Management 20370 Revenue Collections Manager 12,234 12,798 13,385 14,006 14,655 Management 20912 Transit Manager 12,339 12,906 13,503 14,128 14,786 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 78 Tuesday, December 10, 2024
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
POLICE MANAGEMENT ASSOCIATION (PMA)
Police Mgmt. 40020 Police Captain 18,929 19,821 20,756 21,738 22,771 Police Mgmt. 40040 Police Lieutenant 16,047 16,832 17,658 18,532 19,451
POLICE OFFICERS' ASSOCIATION (POA)
UCPOA 40095 Community Resources Coordinator 6,423 6,745 7,082 7,435 7,807 UCPOA 40090 Community Service Aide 6,337 6,619 6,916 7,229 7,559 UCPOA 40240 Confidential Operations Assistant 7,374 7,743 8,130 8,536 8,963 UCPOA 40080 Crime Analyst 9,000 9,450 9,921 10,419 10,939 UCPOA 40241 Executive Assistant to the Police Chief 7,374 7,743 8,130 8,536 8,963 UCPOA 40063 Personnel and Training Supervisor 7,402 7,773 8,161 8,570 9,000 UCPOA 40230 Police Department Office Coordinator 6,378 6,699 7,033 7,385 7,755 UCPOA 40140 Police Office Assistant 5,813 6,105 6,410 6,731 7,067 UCPOA 40050 Police Officer 9,223 9,649 10,085 10,515 11,044 11,597 12,176 UCPOA 40150 Police Officer Recruit I 7,390
UCPOA 40160 Police Officer Recruit II 8,790
UCPOA 40060 Police Records Supervisor 7,402 7,773 8,161 8,570 9,000 UCPOA 40030 Police Sergeant 12,466 13,026 13,604 14,284 14,998 UCPOA 40100 Property & Evidence Specialist 6,337 6,619 6,916 7,229 7,559 UCPOA 40065 Property & Evidence Supervisor 7,402 7,773 8,161 8,570 9,000 UCPOA 40180 Public Services Officer II 6,762 7,101 7,456 7,827 8,219 PD UNREPRESENTED PART-TIME (hourly rates shown)
Unrep. Police PT 60120 Police Cadet 16.91 17.76 18.65
Unrep. Police PT 60150 Police Officer Trainee 47.09
PROFESSIONAL EMPLOYEES' GROUP (PEG)
Professionals 30060 Accountant 8,246 8,657 9,080 9,544 10,017 Professionals 30250 Assistant Planner 7,332 7,698 8,080 8,486 8,910 Professionals 30230 Associate Planner 8,532 8,956 9,402 9,874 10,365 Professionals 30053 Building Code Compliance Coordinator 11,024 11,599 12,177 12,751 13,327 Professionals 30090 Case Manager 6,527 6,853 7,194 7,555 7,933 Professionals 30600 Economic Development Coordinator 9,891 10,391 10,855 11,355 11,855 Professionals 30275 Emergency Services Coordinator 9,074 9,528 9,996 10,498 11,023 Professionals 30150 Engineer I (Civil) 8,089 8,488 8,915 9,363 9,830 Professionals 30130 Engineer II (Civil) 8,984 9,432 9,893 10,396 10,911 Professionals 30120 Engineer III (Civil) 10,270 10,783 11,315 11,882 12,476 Professionals 30040 Environmental Programs Inspector 9,819 10,336 10,878 11,449 12,054 Professionals 30095 Homeless Program Coordinator/Case Manager 6,364 6,705 7,045 7,387 7,766 Professionals 30080 Intervention Counselor 6,768 7,106 7,462 7,836 8,227 Professionals 30185 Lead Construction Inspector 9,893 10,371 10,813 11,327 11,843 Professionals 30066 Lead Payroll Technician 8,128 8,495 8,937 9,378 9,893 Professionals 30100 Recreation Supervisor 8,143 8,551 8,977 9,425 9,896 Professionals 30020 Senior Accountant 9,533 10,019 10,519 11,040 11,585 Professionals 30055 Senior Building/Code Compliance Inspector 9,819 10,336 10,878 11,449 12,054 Professionals 30210 Senior Planner 9,861 10,379 10,927 11,500 12,105 Professionals 30400 Senior Recreation Supervisor 9,562 10,028 10,517 11,032 11,569 Professionals 30260 Senior Systems Analyst 11,024 11,599 12,177 12,751 13,327 Professionals 30320 Sustainability Analyst II 8,461 8,882 9,328 9,794 10,283 Professionals 30265 Systems Analyst 10,572 11,101 11,656 12,239 12,851 Professionals 30501 Transit Planner - Assistant 7,041 7,392 7,759 8,148 8,556 Professionals 30502 Transit Planner - Associate 8,432 8,850 9,291 9,758 10,241 Professionals 30270 Web and Database Administrator 10,087 10,591 11,121 11,677 12,261 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 79 Tuesday, December 10, 2024
Bargaining Unit Job Code Classification Title Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7
SERVICE EMPLOYEES' INTERNATIONAL UNION (SEIU)
SEIU 1021 50520 Administrative Assistant I 5,834 6,102 6,382 6,681 6,987 SEIU 1021 50525 Administrative Assistant II 6,382 6,681 6,987 7,312 7,651 SEIU 1021 50530 Administrative Assistant III 6,987 7,312 7,651 8,009 8,386 SEIU 1021 50290 Building/Code Compliance Inspector 8,417 8,807 9,211 9,634 10,073 SEIU 1021 50255 Building Permit Technician 6,680 7,015 7,353 7,693 8,028 SEIU 1021 50251 Building Permit Technician II 7,263 7,615 7,987 8,376 8,785 SEIU 1021 50256 Community Development Technician 6,547 6,876 7,207 7,540 7,868 SEIU 1021 50351 Facility Maintenance Worker 6,484 6,776 7,081 7,407 7,741 SEIU 1021 50100 Finance Specialist III 6,403 6,711 7,028 7,363 7,716 SEIU 1021 50539 Homeless Program Outreach Worker 4,689 4,924 5,170 5,429 5,700 SEIU 1021 50332 Lead Facilities Maintenance Worker 7,598 7,945 8,310 8,679 9,083 SEIU 1021 50361 Leisure Services Maintenance Worker 5,498 5,774 6,062 6,365 6,684 SEIU 1021 50360 Maintenance I - Parks & Grounds 5,929 6,210 6,499 6,804 7,127 SEIU 1021 50330 Maintenance I - Streets 6,226 6,520 6,825 7,144 7,483 SEIU 1021 50342 Maintenance II - Parks & Grounds 7,254 7,595 7,949 8,324 8,717 SEIU 1021 50320 Maintenance II - Streets 7,100 7,434 7,779 8,146 8,532 SEIU 1021 50325 Maintenance Trainee - Parks & Grounds 5,081 5,317 5,567 5,823 6,095 SEIU 1021 50350 Maintenance Trainee - Streets 5,081 5,317 5,567 5,823 6,095 SEIU 1021 50200 Neighborhood Preservation Inspector 7,753 8,112 8,484 8,873 9,278 SEIU 1021 50500 Office Specialist I 4,599 4,810 5,023 5,247 5,485 SEIU 1021 50505 Office Specialist II 5,010 5,234 5,472 5,722 5,980 SEIU 1021 50510 Office Specialist III 5,467 5,717 5,975 6,250 6,536 SEIU 1021 50560 Preschool Site Supervisor II 4,591 4,821 5,062 5,316 5,581 SEIU 1021 50291 Public Works Inspector 8,145 8,602 9,019 9,454 9,911 SEIU 1021 50370 Public Works Maintenance II 6,564 6,874 7,193 7,533 7,889 SEIU 1021 50110 Recreation Administrative Technician 7,175 7,533 7,910 8,305 8,721 SEIU 1021 50160 Recreation Program Coordinator 6,530 6,849 7,186 7,542 7,911 SEIU 1021 50380 Special Projects Coordinator 6,108 6,396 6,694 7,008 7,340 SEIU 1021 50538 Street Outreach Worker 4,689 4,924 5,170 5,429 5,700 SEIU 1021 50341 Street Sweeper Operator 6,641 6,941 7,254 7,588 7,930 SEIU 1021 50405 Technical Support Specialist II 6,913 7,266 7,620 7,973 8,288 SEIU 1021 50517 Transit Coordinator 7,685 8,044 8,455 8,811 9,225 SEIU 1021 50321 Vehicle Heavy Equipment Mechanic 7,124 7,447 7,787 8,140 8,517 SEIU 1021 50326 Vehicle Equipment Technician 6,231 6,540 6,869 7,212 7,572 SEIU 1021 50536 Youth Employment Coordinator 6,261 6,575 6,904 7,248 7,611 SEIU 1021 50537 Youth Services Specialist 6,386 6,706 7,042 7,393 7,763 SEIU REPRESENTED PART-TIME (hourly rates shown)
SEIU 1021 PT 50373 Facilities Maintenance Attendant (PT) 28.11 29.51 31.00 32.55 34.18 SEIU 1021 PT 50533 Community and Recreation Program Specialist 22.22 23.30 24.48 25.69 26.96 SEIU 1021 PT 50505 Office Specialist II (PT) 28.90 30.20 31.57 33.01 34.50 SEIU 1021 PT 50510 Office Specialist III (PT) 31.54 32.98 34.47 36.06 37.71 SEIU 1021 PT 50561 Preschool Site Supervisor I (PT) 21.47 22.53 23.67 24.85 26.08 SEIU 1021 PT 50532 Program Coordinator (PT) 37.68 39.51 41.46 43.51 45.64 UNREPRESENTED PART-TIME (hourly rates shown)
Unrep. Gen. PT 60069 CRS Program Manager (PT) 21.21 22.28 23.39 24.56 25.79 Unrep. Gen. PT 60100 Preschool Aide (PT) 16.50 17.33
Unrep. Gen. PT 60090 Preschool Teacher (PT) 18.86 19.80 20.79 21.83 22.92 Unrep. Gen. PT 60072 Program Coordinator (PT) 24.75 25.99 27.29 28.65 30.08 Unrep. Gen. PT 60232 Recreation Aide (PT) 16.50 17.33
Unrep. Gen. PT 60233 Recreation Leader (PT) 17.68 18.56 19.49 20.47 21.49 Unrep. Gen. PT 60300 Seasonal Maintenance Worker (PT) 23.57 Unrep. Gen. PT 60234 Senior Recreation Leader (PT) 18.86 19.80 20.79 21.83 22.92 Unrep. Gen. PT 60600 Intern (PT) 16.50 60.11
Unrep. Gen. PT 60570 Project Specialist (PT) 16.50 123.49 Unrep. Gen. PT 60400 Retired Annuitant (PT) 16.50 141.59 City of Union City - Classification and Compensation Plan City Council/RSA Agenda 80 Tuesday, December 10, 2024
Agenda Item
DATE: 12/10/2024
TO: HONORABLE MAYOR AND CITYCOUNCIL
FROM: JOAN MALLOY, CITYMANAGER
SUBJECT: ADOPT ARESOLUTION RECEIVINGAND ACCEPTING THE AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED JUNE 30, 2023 (FY 2022-2023)
EXECUTIVE SUMMARY
Staff recommends that the City Council adopt the attached resolution to receive and accept the Audited Financial Statements for the Fiscal Year Ended June 30, 2023 (FY2022-2023).
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 fiscal activity of the City. The City’s independent auditor is Badawi & Associates, and they have completed their audit of the City’s FY2022- 2023 financial activity and have assisted the Finance staff in preparing the financial statements.
DISCUSSION
On December 4, 2024, the Finance Committee 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, 2023 (FY 2022-2023). The Audited Financial Statements are attached to this staff report and a copy of the Power Point presentation made by Badawi & Associates at the Finance Committee 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 City’s financial statements are presented fairly in all material respects.
Provided below is a summary of the General Fund results for the fiscal year ended June 30, 2023:
General Fund: FY2022-2023
6-30-2022 Unrestricted Fund Balance $38,632,499
FY2022-2023 Revenues $85,222,574
FY2022-2023 Expenditures $74,587,497
Change in Fund Balance $10,635,077
6-30-2023 Unrestricted Fund Balance $49,267,576
City Council/RSA Agenda 81 Tuesday, December 10, 2024
Unrestricted Fund Balance as a % of Expenditures 66.79% Fund Balance - Number of Months of Coverage 8.01
The Government Finance Officers Association (GFOA) recommends that cities have a fund balance sufficient to cover operations for 2 months in case of emergencies; the City of Union City has enough General Fund balance to cover our operations for 8 months. While the City does have a significant general fund balance (reserves), the long-term financial forecast does still project a structural deficit for the long-term. The recent passage of the business license tax measure, which restructures our current, outdated business license tax, will help reduce the structural deficit, but will not totally eliminate it, especially in light of increasing costs and the pending sunset of the utility users’ tax. Staff will continue to have a dialogue with the City Council on other ways to potentially eliminate the structural deficit.
The Audited Financial Statements for the Fiscal Year Ended June 30, 2023, were completed late as a result of the lingering impacts of the September 2019 cyberattack and staff turnover. Finance staff are currently working on the FY 2023-2024 year-end closing and preparing for the annual audit and it is our goal to finish the 2023- 2024 financial statements by April 2024 so that we are in a position to close the 2024-2025 fiscal year timely and complete the audit and financial statements for that year by the end of calendar year 2025 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, 2023 (FY2022-2023).
RECOMMENDATION
Staff recommends that the City Council adopt the attached resolution to receive and accept the Audited Financial Statements for the Fiscal Year Ended June 30, 2023 (FY2022-2023).
Prepared by:
Jackie Acosta, Finance Director
Submitted by:
Jackie Acosta, Finance Director
ATTACHMENTS:
Description Type
Draft Resolution Resolution
Audited Financial Statements for the Year Ended June 30, 2023 Exhibit Auditor's Presentation to the Finance Committee Attachment City Council/RSA Agenda 82 Tuesday, December 10, 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, 2023 (FY 2022-2023)
WHEREAS, the Audited Financial Statements for the fiscal year ended June 30, 2023 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, 2023 were reviewed and discussed by the City’s Finance Committee on December 4, 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, 2023, attached hereto as Exhibit A.
PASSED, APPROVED, AND ADOPTED by the City Council of the City of Union City at a special meeting held on the 10th day of December 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. Exhibit A – Audited Finance Statements for Fiscal Year Ended June 30, 2023 City Council/RSA Agenda 83 Tuesday, December 10, 2024
CITY OF UNION CITY, CALIFORNIA
BASIC FINANCIAL STATEMENTS
FOR THE FISCAL YEAR ENDED JUNE 30, 2023
Prepared by the
Finance Department of the City of Union City
Exhibit A
City Council/RSA Agenda 84 Tuesday, December 10, 2024
City Council/RSA Agenda 85 Tuesday, December 10, 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 86 Tuesday, December 10, 2024
City of Union City
Table of Contents
Page
Financial Section, Continued
Required Supplementary Information:
Budgetary Basis of Accounting:
Budgetary Control and Budgetary Accounting............................................................................................85 Budgetary Comparison Schedule, General Fund .........................................................................................86 Budgetary Comparison Schedule,
Low- and Moderate-Income Housing Special Revenue Fund.................................................................87 Schedule of Changes in the Net Pension Liability and Related Ratios......................................................88 Schedule of City’s Proportionate Share of the Net Pension Liability ........................................................90 Schedule of Pension Contributions.................................................................................................................92 Schedule of Changes in Net OPEB Liability and Related Ratios During the Measurement Period...............................................................................................................................94 Schedule of OPEB Contributions ....................................................................................................................95 Supplementary Information:
Non-Major Governmental Funds:
Combining Balance Sheet...............................................................................................................................102 Combined Statement of Revenues, Expenditures
and Changes in Fund Balances ..................................................................................................................112 Schedules of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual:
Measure B/ACTIA Special Revenue Fund...............................................................................................122 Special Parks Special Revenue Fund.........................................................................................................123 State Gas Tax Special Revenue Fund.........................................................................................................124 Street Lights and Landscaping Special Revenue Fund...........................................................................125 Housing and Community Development Special Revenue Fund..........................................................126 HOME Special Revenue Fund....................................................................................................................127 DIPSA Development Special Revenue Fund ...........................................................................................128 CFD Maintenance Districts Special Revenue Fund ................................................................................129 EMS Enhancement Special Revenue Fund...............................................................................................130 Traffic Signalization Special Revenue Fund.............................................................................................131 Supplemental Law Enforcement Special Revenue Fund........................................................................132 Clean Water Program Special Revenue Fund..........................................................................................133 Recycling and Waste Management Special Revenue Fund ...................................................................134 Used Oil Block Grant Special Revenue Fund...........................................................................................135 Housing In-Lieu Special Revenue Fund ...................................................................................................136 Public Safety Parcel Tax Special Fund.......................................................................................................137 Union Landing PBID Special Revenue Fund...........................................................................................138 Alameda County Waste Import Mitigation Special Fund......................................................................139 Solid Waste Management Special Revenue Fund ...................................................................................140 Asset Seizure Fund ......................................................................................................................................141 Measure F Special Revenue Fund..............................................................................................................142 City Council/RSA Agenda 87 Tuesday, December 10, 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 ............................................................................................143 Youth Violence Prevention & Intervention Fund....................................................................................144 Measure D Waste Reduction/Recycling Special Revenue Fund ..........................................................145 Affordable Housing Special Revenue Fund.............................................................................................146 Public Art Special Revenue Fund ..............................................................................................................147 Measure BB Fund.........................................................................................................................................148 Cable TV PEG Special Revenue Fund.......................................................................................................149 Rent Mediation/Eviction Protection Special Revenue Fund.................................................................150 Traffic Congestion Fund .............................................................................................................................151 SB 1 Maintenance & Rehab Fund ..............................................................................................................152 Affordable Housing Impact Fee Fund .....................................................................................................153 Pension Stabilization Fund .........................................................................................................................154 SB 1383 Recycle Fund ..................................................................................................................................155 Beverage Container Recycling Fund .........................................................................................................156 Office of Traffic Safety Fund.......................................................................................................................157 Homeless Provider Incubator Fund ..........................................................................................................158 ARPA Fund...................................................................................................................................................159 Police Miscellaneous Grants Fund.............................................................................................................160 National Opiod Settlement Fund...............................................................................................................161 Homeless Housing Assistance Prevention Fund.....................................................................................162 Cannabis Community Benefits Fund ........................................................................................................163 Pension Obligation Bonds Debt Service Fund .........................................................................................164 Community Facilities District Debt Services Fund .................................................................................165 Internal Service Funds:
Combining Statement of Net Position..........................................................................................................168 Combining Statement of Revenues, Expenses and Changes in Net Position.........................................169 Combining Statement of Cash Flows ...........................................................................................................170 General Fund:
Combining Balance Sheet...............................................................................................................................172 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ..............................174 Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual General Fund....................................................................................................................................................176 Post-Employment Medical Benefits Special Revenue Fund......................................................................177 Fire Equipment Acquisition Special Revenue Fund...................................................................................178 Leisure Revolving Special Revenue Fund ...................................................................................................179 Allied Waste Vehicle Special Fund...............................................................................................................180 Code Enforcement Special Revenue Fund...................................................................................................181 Corporation Yard and Fuel Facility Maintenance Special Revenue Fund..............................................182 City Council/RSA Agenda 88 Tuesday, December 10, 2024
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City Council/RSA Agenda 89 Tuesday, December 10, 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, 2023, 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, 2023, 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 90 Tuesday, December 10, 2024 To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California
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 91 Tuesday, December 10, 2024 To the Honorable Mayor and Members of the City Council
of the City of Union City
Union City, California
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 102-182 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 102-182 are fairly stated in all material respects in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 10, 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 matters. other 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
December 10, 2024
3 City Council/RSA Agenda 92 Tuesday, December 10, 2024 This page intentionally left blank.
4 City Council/RSA Agenda 93 Tuesday, December 10, 2024
BASIC FINANCIAL STATEMENTS
5 City Council/RSA Agenda 94 Tuesday, December 10, 2024 This page intentionally left blank
6 City Council/RSA Agenda 95 Tuesday, December 10, 2024
GOVERNMENT-WIDE FINANCIAL STATEMENTS
7 City Council/RSA Agenda 96 Tuesday, December 10, 2024 City of Union City
Statement of Net Position
June 30, 2023
Governmental Business-Type
Activities Activities Total
ASSETS
Current assets:
Cash and investments $ 113,641,636 $ - $ 113,641,636
Restricted cash and investments 19,925,908 - 19,925,908 Receivables:
Tax 5,242,645 269,825 5,512,470
Leases - current portion 138,599 - 138,599
Accounts, net 989,739 2,847 992,586
Interest 6,574,094 - 6,574,094
Intergovernmental 4,142,586 3,542,838 7,685,424
Prepaid items and deposits 20,704 - 20,704
Internal balances 3,560,717 (3,560,717) -
Total current assets 154,236,628 254,793 154,491,421
Noncurrent assets:
Leases receivable - noncurrent portion 1,758,230 - 1,758,230 Loans receivable 35,083,843 - 35,083,843
Land held for resales, net of allowance for decline in value 107,976,711 - 107,976,711 Capital assets:
Non-depreciable 79,093,653 - 79,093,653
Depreciable, net 144,869,225 3,677,893 148,547,118
Total capital assets 223,962,878 3,677,893 227,640,771
Total noncurrent assets 368,781,662 3,677,893 372,459,555 TOTAL ASSETS 523,018,290 3,932,686 526,950,976
DEFERRED OUTFLOWS OF RESOURCES
Deferred outflows related to debt refunding 159,371 - 159,371 Deferred outflows related to OPEB 4,354,485 - 4,354,485 Deferred outflows related to pension 48,590,025 - 48,590,025 TOTAL DEFERRED OUTFLOWS OF RESOURCES 53,103,881 - 53,103,881 (Continued)
Primary Government
See accompanying Notes to Basic Financial Statements.
8 City Council/RSA Agenda 97 Tuesday, December 10, 2024 City of Union City
Statement of Net Position
June 30, 2023
Governmental Business-Type
Activities Activities Total
Primary Government
LIABILITIES
Current liabilities:
Accounts payable 6,163,647 1,245,875 7,409,522
Accrued payroll 624,080 - 624,080
Interest payable 298,610 - 298,610
Deposits payable 6,387,112 - 6,387,112
Other accrued liabilities 1,763,577 - 1,763,577
Due to other agencies 112,936 - 112,936
Unearned revenue 469,840 1,578 471,418
Accrued general liabilities claims - due within one year 238,062 - 238,062 Accrued workers' compensation claims - due within one year 1,052,346 - 1,052,346 Compensated absences - due within one year 1,489,458 22,994 1,512,452 Long-term debt - due within one year 4,272,607 - 4,272,607 Total current liabilities 22,872,275 1,270,447 24,142,722 Noncurrent liabilities:
Net pension liabilities 111,732,436 - 111,732,436
Net OPEB liability 2,725,869 - 2,725,869
Accrued liability for capital projects 49,458,628 - 49,458,628 Accrued general liabilities claims - due in more than one year 949,505 - 949,505 Accrued workers' compensation claims - due in more than one year 4,762,654 - 4,762,654 Compensated absences - due in more than one year 1,572,648 48,380 1,621,028 Long-term debt - due in more than one year 101,853,555 - 101,853,555 Total noncurrent liabilities 273,055,295 48,380 273,103,675 TOTAL LIABILITIES 295,927,570 1,318,827 297,246,397
DEFERRED INFLOWS OF RESOURCES
Deferred inflow related to pension 8,114,371 - 8,114,371 Deferred inflow related to OPEB 4,228,289 - 4,228,289
Deferred inflow related to leases 1,899,102 - 1,899,102 TOTAL DEFERRED INFLOWS OF RESOURCES 14,241,762 - 14,241,762
NET POSITION
Net investment in capital assets 164,991,249 3,677,893 168,669,142 Restricted for:
Capital projects 34,583,664 - 34,583,664
Debt service 6,708,232 - 6,708,232
Community development 46,841,444 - 46,841,444
Specific projects and programs 26,979,943 - 26,979,943
Total restricted 115,113,283 - 115,113,283
Unrestricted (14,151,693) (1,064,034) (15,215,727)
TOTAL NET POSITION $ 265,952,839 $ 2,613,859 $ 268,566,698 (Concluded)
9 City Council/RSA Agenda 98 Tuesday, December 10, 2024 City of Union City
Statement of Activities
For the year ended June 30, 2023
Operating Capital
Charges for Grants and Grants and
Functions / Programs Expenses Services Contributions Contributions Total Primary Government:
Governmental activities:
General government $ 19,506,225 $ 2,148,502 $ 8,705,201 $ 155,804 $ 11,009,507 Public safety 41,157,650 620,220 1,078,770 - 1,698,990
Housing and community development 1,091,369 371,063 828,179 - 1,199,242 Community and recreation services 6,643,080 2,246,977 508,032 - 2,755,009 Economic and community development 4,351,788 49,039 3,925,396 - 3,974,435 Public works 16,476,164 4,643,120 5,939,638 2,056,224 12,638,982 Interest on long-term debt (unallocated) 1,062,712 - - - - Total governmental activities 90,288,988 10,078,921 20,985,216 2,212,028 33,276,165 Business-type activities:
Transit 7,208,131 240,064 5,281,069 108,101 5,629,234
Paratransit 1,565,270 37,186 918,595 - 955,781
Total business-type activities 8,773,401 277,250 6,199,664 108,101 6,585,015 Total primary government $ 99,062,389 $ 10,356,171 $ 27,184,880 $ 2,320,129 $ 39,861,180 General Revenues:
Taxes:
Property taxes
Transient occupancy tax
Sales taxes
Franchise taxes
Business license tax
Real property transfer tax
Utility users tax
Total taxes
Investment earnings (loss)
Miscellaneous
Total general revenues
Change in net position
Net position - beginning of year
Net position - end of year
Program Revenues
See accompanying Notes to Basic Financial Statements.
10 City Council/RSA Agenda 99 Tuesday, December 10, 2024 Governmental Business-Type
Activities Activities Total
$ (8,496,718) $ - $ (8,496,718)
(39,458,660) - (39,458,660)
107,873 - 107,873
(3,888,071) - (3,888,071)
(377,353) - (377,353)
(3,837,182) - (3,837,182)
(1,062,712) - (1,062,712)
(57,012,823) - (57,012,823)
- (1,578,897) (1,578,897)
- (609,489) (609,489)
- (2,188,386) (2,188,386)
$ (57,012,823) $ (2,188,386) $ (59,201,209)
35,417,813 - 35,417,813
1,832,773 - 1,832,773
19,630,716 - 19,630,716
5,825,882 - 5,825,882
1,897,354 - 1,897,354
322,712 - 322,712
6,295,863 6,295,863
71,223,113 - 71,223,113
1,862,311 25,545 1,887,856
191,115 - 191,115
73,276,539 25,545 73,302,084
16,263,716 (2,162,841) 14,100,875
249,689,123 4,776,700 254,465,823
$ 265,952,839 $ 2,613,859 $ 268,566,698
and Changes in Net position
Net (Expense) Revenue
11 City Council/RSA Agenda 100 Tuesday, December 10, 2024 This page intentionally left blank
12 City Council/RSA Agenda 101 Tuesday, December 10, 2024
FUND FINANCIAL STATEMENTS
Governmental Fund Financial Statements
Proprietary Fund Financial Statements
Fiduciary Fund Financial Statements
13 City Council/RSA Agenda 102 Tuesday, December 10, 2024 This page intentionally left blank
14 City Council/RSA Agenda 103 Tuesday, December 10, 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.
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 104 Tuesday, December 10, 2024 Balance Sheet
Governmental Funds
June 30, 2023
Low and Public
Moderate Income Capital Improvement
General Housing Special Improvement Capital Project
Fund Revenue Fund Fund Fund
ASSETS
Cash and investments $ 47,728,454 $ 2,339,867 $ 300 $ 10,784,220 Restricted cash and investments - - - -
Receivables:
Taxes 4,775,497 - - -
Leases 1,896,829 - - -
Accounts 851,169 - - -
Interest 635,951 4,836,097 - -
Intergovernmental 221,739 - 2,392,077 1,867
Due from other funds 5,872,127 - - 1,124,894
Loans receivable - 32,380,473 - -
Prepaid items and condemnation deposits 9,181 - - -
Property held for resale, net of allowance for
decline in value 86,184,000 - - 21,792,711
Total assets $ 148,174,947 $ 39,556,437 $ 2,392,377 $ 33,703,692
LIABILITIES
Accounts payable $ 2,968,909 $ - $ 191,198 $ 1,371,613
Accrued payroll 624,080 - - -
Other accrued liabilities 171,168 - 89,149 50,553
Due to other funds - - 385,941 -
Due to other agencies 112,936 - - -
Deposit payable 6,387,112 - - -
Unearned revenue 383,622 - - -
Total liabilities 10,647,827 - 666,288 1,422,166
DEFERRED INFLOWS OF RESOURCES
Unavailable revenue 140,752 4,926,980 2,302,138 1,867
Leases 1,899,102 - - -
Total deferred inflows of resources 2,039,854 4,926,980 2,302,138 1,867 Fund Balances (Deficits):
Nonspendable 9,181 - - -
Restricted 86,210,509 34,629,457 - 32,279,659
Committed - - - -
Assigned 22,998,364 - - -
Unassigned 26,269,212 - (576,049) -
Total fund balance 135,487,266 34,629,457 (576,049) 32,279,659 Total liabilities, deferred inflows of
resources and fund balances $ 148,174,947 $ 39,556,437 $ 2,392,377 $ 33,703,692 City of Union City
See accompanying Notes to Basic Financial Statements.
16 City Council/RSA Agenda 105 Tuesday, December 10, 2024 Non-Major Total
Governmental Governmental
Funds Funds
$ 38,464,424 $ 99,317,265
19,136,002 19,136,002
467,148 5,242,645
- 1,896,829
133,283 984,452
1,102,046 6,574,094
1,526,903 4,142,586
220,709 7,217,730
2,703,370 35,083,843
11,523 20,704
- 107,976,711
$ 63,765,408 $ 287,592,861
$ 1,475,141 6,006,861
- 624,080
1,452,424 1,763,294
3,271,072 3,657,013
- 112,936
- 6,387,112
86,218 469,840
6,284,855 19,021,136
1,845,789 9,217,526
- 1,899,102
1,845,789 11,116,628
11,523 20,704
54,620,945 207,740,570
4,269,416 4,269,416
- 22,998,364
(3,267,120) 22,426,043
55,634,764 257,455,097
$ 63,765,408 $ 287,592,861
17 City Council/RSA Agenda 106 Tuesday, December 10, 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 $ 257,455,097 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 $ 79,093,653 $ - 79,093,653
- Depreciable, net 144,869,225 1,894,499 142,974,726
Total capital assets $ 223,962,878 $ 1,894,499 222,068,379 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 159,371
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 4,354,485
Deferred inflow of resources - OPEB (4,228,289)
Deferred outflow of resources - pension 48,590,025
Deferred inflow of resources - pension (8,114,371) 40,601,850 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. (298,610)
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. 9,217,526 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. 9,854,427
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 $ (111,732,436) $ - (111,732,436) - Net OPEB liability (2,725,869) - (2,725,869)
- Compensated absences - due within one year (1,489,458) - (1,489,458) - Compensated absences - due in more than one year (1,572,648) - (1,572,648) - Accrued liabilities for capital projects (49,458,628) - (49,458,628) - Long-term debt - due within one year (4,272,607) - (4,272,607) - Long-term debt - due in more than one year (101,853,555) - (101,853,555) Total long-term liabilities $ (273,105,201) $ - (273,105,201) Net Position of Governmental Activities $ 265,952,839
June 30, 2023
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 107 Tuesday, December 10, 2024 This page intentionally left blank
19 City Council/RSA Agenda 108 Tuesday, December 10, 2024 City of Union City
Governmental Funds
For the year ended June 30, 2023
Low and Public
Moderate Income Capital Improvement
General Housing Special Improvement Capital Project
Fund Revenue Fund Fund Fund
REVENUES:
Taxes and special assessments $ 62,268,759 $ - $ - $ -
Licenses, permits and fees 5,504,213 - - -
Fines and forfeitures 268,452 - - -
Intergovernmental 141,163 - 4,055,782 -
Charges for services 6,990,936 - - -
Investment income 212,915 54,638 - 145,557
Other 2,040,350 - - -
Total revenues 77,426,788 54,638 4,055,782 145,557
EXPENDITURES:
Current:
General government 11,804,921 - - 9,219
Public safety 43,661,427 - - -
Housing and community development - 132 - -
Community and recreation services 6,079,939 - - -
Economic and community development 3,598,527 - 2,775 -
Public works 6,769,724 - 2,563,793 168,199
Capital outlay 963,287 - - -
Debt service:
Principal repayment 755,971 - - -
Interest and fiscal charges 136,141 - - -
Total expenditures 73,769,937 132 2,566,568 177,418
REVENUES OVER (UNDER) EXPENDITURES 3,656,851 54,506 1,489,214 (31,861) OTHER FINANCING SOURCES (USES):
Transfers in 7,064,913 - - -
Transfers out (817,560) - - -
Proceeds from sale of assets 2,137 - - -
Long term debt proceeds 728,736 - - -
Total other financing sources (uses) 6,978,226 - - -
Net change in fund balances 10,635,077 54,506 1,489,214 (31,861) FUND BALANCES (DEFICITS):
Beginning of year 124,852,189 34,574,951 (2,065,263) 32,311,520 `
End of year $ 135,487,266 $ 34,629,457 $ (576,049) $ 32,279,659 Statement of Revenues, Expenditures and Changes in Fund Balances See accompanying Notes to Basic Financial Statements.
20 City Council/RSA Agenda 109 Tuesday, December 10, 2024 Non-Major Total
Governmental Governmental
Funds Funds
$ 11,150,009 $ 73,418,768
- 5,504,213
1,588 270,040
10,692,379 14,889,324
811,820 7,802,756
1,545,862 1,958,972
4,343,212 6,383,562
28,544,870 110,227,635
895,544 12,709,684
1,304,650 44,966,077
1,085,720 1,085,852
446,310 6,526,249
663,841 4,265,143
12,002,170 21,503,886
1,337,914 2,301,201
3,200,739 3,956,710
623,967 760,108
21,560,855 98,074,910
6,984,015 12,152,725
820,560 7,885,473
(7,052,913) (7,870,473)
- 2,137
- 728,736
(6,232,353) 745,873
751,662 12,898,598
54,883,102 244,556,499
$ 55,634,764 $ 257,455,097
21 City Council/RSA Agenda 110 Tuesday, December 10, 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, 2023
Net Change in Fund Balances - Total Governmental Funds $ 12,898,598 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. 7,583,075 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. (7,873,421)
Pension expense in the Statement of Activities is recognized on the full accrual basis of accounting in accordance with GASB Statement No. 68 (12,501,014)
Employer contributions for pension were recorded as expenditures in the governmental funds. However in the Government-Wide Financial Statements, these contributions are deferred. 12,434,993 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. (526,388) 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. 1,119,325 OPEB expense does not require the use of current financial resources, and therefore is not reported as an expenditure in governmental funds. (394,619)
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. (765,821) 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. (728,736) 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. 3,956,710 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. (276,041)
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. 1,363,617 Change in Net Position of Governmental Activities $ 16,263,716 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 111 Tuesday, December 10, 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 112 Tuesday, December 10, 2024 This page intentionally left blank
24 City Council/RSA Agenda 113 Tuesday, December 10, 2024 Statement of Net Position
Proprietary Funds
June 30, 2023
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
ASSETS
Current assets:
Cash and investments $ - $ - $ - $ 14,324,371
Restricted cash and investments - - - 789,906
Receivables:
Taxes 168,294 101,531 269,825 -
Accounts 97 2,750 2,847 5,287
Intergovernmental 3,542,838 - 3,542,838 -
Total current assets 3,711,229 104,281 3,815,510 $15,119,564 Noncurrent assets:
Capital assets:
Depreciable, net 3,168,750 509,143 3,677,893 1,894,499
Total capital assets 3,168,750 509,143 3,677,893 1,894,499 Total noncurrent assets 3,168,750 509,143 3,677,893 1,894,499 Total assets 6,879,979 613,424 7,493,403 17,014,063
LIABILITIES
Current liabilities:
Accounts payable 911,215 334,660 1,245,875 156,786
Other accrued liabilities - - - 283
Due to other funds 3,162,948 397,769 3,560,717 -
Unearned revenue 1,578 - 1,578 -
Compensated absences - due within one year 14,946 8,048 22,994 - General liability claims - due within one year - - - 238,062 Workers' compensation claims - due within one year - - - 1,052,346 Total current liabilities 4,090,687 740,477 4,831,164 1,447,477 Noncurrent liabilities:
Compensated absences - due in more than one year 31,447 16,933 48,380 - General liability claims - due in more than one year - - - 949,505 Workers' compensation claims - due in more than one year - - - 4,762,654 Total noncurrent liabilities 31,447 16,933 48,380 5,712,159 Total liabilities 4,122,134 757,410 4,879,544 7,159,636
NET POSITION
Net investment in capital assets 3,168,750 509,143 3,677,893 1,894,499 Unrestricted (410,905) (653,129) (1,064,034) 7,959,928
Total net position $ 2,757,845 $ (143,986) $ 2,613,859 $ 9,854,427 Business-type Activities
City of Union City
See accompanying Notes to Basic Financial Statements.
25 City Council/RSA Agenda 114 Tuesday, December 10, 2024 City of Union City
Statement of Revenues, Expenses and Changes in Net Position Proprietary Funds
For the year ended June 30, 2023
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
OPERATING REVENUES:
Charges for services $ 240,064 $ 37,186 $ 277,250 $ 5,418,491 Total operating revenues 240,064 37,186 277,250 5,418,491 OPERATING EXPENSES:
Garage operations - - - 1,141,868
Payroll and related costs 513,415 139,168 652,583 -
Purchased transportation 4,924,763 - 4,924,763 -
Paratransit contract - 1,144,099 1,144,099 -
Workers' compensation claims and premiums - - - 859,766 Other insurance - - - 1,501,005
Administration 270,668 32,272 302,940 217,079
Depreciation 615,835 158,811 774,646 397,931
Services and supplies 883,450 90,920 974,370 -
Total operating expenses 7,208,131 1,565,270 8,773,401 4,117,649 OPERATING INCOME (LOSS) (6,968,067) (1,528,084) (8,496,151) 1,300,842 NONOPERATING REVENUES (EXPENSES):
Intergovernmental 5,389,170 918,595 6,307,765 -
Investment income 21,593 3,952 25,545 -
Other revenues - - - 52,530
Gain/(loss) on disposal of capital assets - - - 25,245
Total nonoperating revenues (expenses) 5,410,763 922,547 6,333,310 77,775 INCOME (LOSS) BEFORE TRANSFERS (1,557,304) (605,537) (2,162,841) 1,378,617 Transfer out - - - -
Transfer in - - - (15,000)
Change in net position (1,557,304) (605,537) (2,162,841) 1,363,617 Net position:
Beginning of year 4,315,149 461,551 4,776,700 8,490,810 End of year $ 2,757,845 $ (143,986) $ 2,613,859 $ 9,854,427 2,757,845 - 143,986 9,854,427
Business-type Activities
See accompanying Notes to Basic Financial Statements.
26 City Council/RSA Agenda 115 Tuesday, December 10, 2024 Statement of Cash Flows
Proprietary Funds
For the year ended June 30, 2023
Governmental
Activities
Internal
Transit Paratransit Totals Service Funds
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from customers $ 252,016 $ 35,392 $ 287,408 $ 5,411,385 Payments to suppliers (5,163,040) (990,503) (6,153,543) (4,501,957) Payments for employee services (787,038) (173,031) (960,069) (268,829) Net cash provided by (used in) operating activities (5,698,062) (1,128,142) (6,826,204) 640,599 CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: - -
-
Operating grants received 5,323,027 929,109 6,252,136 - Cash receipts from other revenues - - - 52,530
Transfers to/from other funds 353,441 357,823 711,264 (15,000) Net cash provided by noncapital financing activities 5,676,468 1,286,932 6,963,400 37,530 CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES:
Cash paid for the acquisition/construction of capital assets 1 (162,742) (162,741) (325,846) Cash receipts from sale of assets - - - 25,245
Net cash provided by (used in) capital and related financing activities 1 (162,742) (162,741) (300,601) CASH FLOWS FROM INVESTING ACTIVITIES:
Interest income 21,593 3,952 25,545 -
Net cash provided by investing activities 21,593 3,952 25,545 - Net increase (decrease) in cash and cash equivalents - - - 377,528 CASH AND CASH EQUIVALENTS:
Beginning of year - - - 14,736,749
End of year $ - $ - $ - $ 15,114,277
RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income (loss) $ (6,968,067) $ (1,528,084) $ (8,496,151) $ 1,300,842 Adjustments to reconcile operating income (loss) to net cash provided by (used in) operating activities:
Depreciation 615,835 158,811 774,646 397,931
Changes in current assets and liabilities:
Accounts receivable 11,952 (1,794) 10,158 -
Due from other funds - - - (7,106)
Prepaid items - - - -
Accounts payable 645,173 244,516 889,689 (255,949)
Other accrued liabilities - - - -
Accrued compensated absences (2,955) (1,591) (4,546) (51,750) Accrued general liability claims - - - (322,369)
Accrued worker's compensation claims - - - (421,000)
Total adjustments 1,270,005 399,942 1,669,947 (660,243) Net cash provided by (used in) by operating activities $ (5,698,062) $ (1,128,142) $ (6,826,204) $ 640,599 City of Union City
Business-type Activities
See accompanying Notes to Basic Financial Statements.
27 City Council/RSA Agenda 116 Tuesday, December 10, 2024 This page intentionally left blank
28 City Council/RSA Agenda 117 Tuesday, December 10, 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 118 Tuesday, December 10, 2024 Statement of Fiduciary Net Position
Fiduciary Funds
June 30, 2023
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund
ASSETS
Cash and investments $ 4,486 $ 7,846,197
Restricted cash and investments:
Cash and equivalents - 3,141
Total assets 4,486 7,849,338
DEFERRED OUTFLOW OF RESOURCES
Deferred loss on refunding bonds - 6,429,375
Total deferred outflow of resources - 6,429,375
LIABILITIES
Accounts payable - 95,381
Other accrued liabilities - 102,522
Interest payable - 1,207,642
Bonds payable:
Due in one year - 4,770,000
Due in more than one year - 109,968,612
Total liabilities - 116,144,157
Net position restricted for
Held in trust for employee pension benefits 4,486 -
Held in trust for the City's Successor Agency - (101,865,444) Net position held in trust $ 4,486 $ (101,865,444)
City of Union City
See accompanying Notes to Basic Financial Statements.
30 City Council/RSA Agenda 119 Tuesday, December 10, 2024 Statement of Changes in Fiduciary Net Position
Fiduciary Funds
For the year ended June 30, 2023
POA Retiree Redevelopment
Medical Property Tax
Trust Fund Trust Fund
ADDITIONS
Property tax distribution $ - $ 10,049,340
Intergovernmental revenues 784,516 -
Employer contribution - -
Other revenues - -
Investment income - 4,750
Total additions 784,516 10,054,090
DEDUCTIONS
Administration - 13,472
Pass-through payments - 395,806
Interest and other fiscal expense - 4,472,852
Bond issuance cost - -
Retiree medical payments 780,727 -
Depreciation expense - -
Payments to City - -
Total deductions 780,727 4,882,130
Change in net position 3,789 5,171,960
NET POSITION
Net position, beginning of period 697 (107,037,404)
Net position, end of period $ 4,486 $ (101,865,444)
City of Union City
See accompanying Notes to Basic Financial Statements.
31 City Council/RSA Agenda 120 Tuesday, December 10, 2024 This page intentionally left blank
32 City Council/RSA Agenda 121 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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 122 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED L. 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.
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 123 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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 124 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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 125 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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. Leases - Lessor
The City is a lessor for multiple properties. The City recognizes a lease receivable and a deferred inflow of resources in the government-wide and governmental fund financial statements.
At the commencement of each lease, the City initially measures the lease receivable at the present value of payments expected to be received during the lease term. Subsequently, the lease receivable is reduced by the principal portion of lease payments received. The deferred inflow of resources is initially measured as the initial amount of the lease receivable, adjusted for lease payments received at or before the lease commencement date. Subsequently, the deferred inflow of resources is recognized as revenue over the life of the lease term Key estimates and judgments include how the City determines (1) the discount rate it uses to discount the expected lease receipts to present value, (2) lease term, and (3) lease receipts. The City uses its estimated incremental borrowing rate as the discount rate for leases. The lease term includes the noncancellable period of the lease. Lease receipts included in the measurement of the lease receivable is composed of fixed payments from the lessee.
The City monitors changes in circumstances that would require a remeasurement of its lease, and will remeasure the lease receivable and deferred inflows of resources if certain changes occur that are expected to significantly affect the amount of the lease receivable
37 City Council/RSA Agenda 126 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED G. 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.
H. 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.
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
38 City Council/RSA Agenda 127 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED H. Capital Assets, Continued
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:
I. 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.
J. 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.
K. 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.
Buildings and improvements 10-40 years
Machinery and equipment 5-15 years
Infrastructure 5-40 years
39 City Council/RSA Agenda 128 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED L. 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.
M. 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. 40 City Council/RSA Agenda 129 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED M. Net Position / Fund Balance, Continued
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.
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.
N. 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.
O. Pension
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, 2022
Measurement Period July 1, 2021 to June 30, 2022
41 City Council/RSA Agenda 130 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES, CONTINUED P. Other Postemployment Benefits (OPEB)
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, 2021
Measurement Date June 30, 2022
Measurement Period July 1, 2021 to June 30, 2022
Q. New Pronouncements
In 2023, the City adopted new accounting standards to confirm to the following Governmental Accounting Standard Board Statements:
GASB Statement No. 91, Conduit Debt Obligations – The primary objectives of this Statement are to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. The requirements of this statement did not apply to the City for the current fiscal year.
GASB Statement 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements – The primary objective of this Statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). As used in this Statement, a PPP in an arrangement in which a government (the transferor) contracts with an operator (a governmental or nongovernmental entity) to provide public services by conveying control of the right to operate or use a nonfinancial asset, such as infrastructure or other capital asset (the underlying PPP asset), for a period of time in an exchange or exchange-like transaction. The requirements of this statement did not apply to the City for the current fiscal year.
GASB Statement No. 96, Subscription-based Information Technology Arrangements – This Statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangements (SBITAs) for government end users (governments). This Statement (1) defines a SBITA; (2) establishes that a SBITA results in a right-to-use subscription asset – an intangible asset – and a corresponding subscription liability; (3) provides the capitalization criteria for outlays other than subscription payments, including implementation costs of a SBITA; and (4) requires note disclosures regarding a SBITA. The City recognized SBITA assets and liabilities during the year as part of the implementation of this accounting pronouncement. 42 City Council/RSA Agenda 131 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023:
At June 30, 2023, the City’s pooled cash and investments, including restricted funds, consisted of the following:
.
Fiduciary
Funds
Governmental Business-Type Statement of
Activities Activities Net Position Total
Cash and investments $ 113,641,636 $ - $ 7,850,683 $ 121,492,319 Restricted cash and investments 19,925,908 - 3,141 19,929,049 Total $ 133,567,544 $ - $ 7,853,824 $ 141,421,368
Government-Wide
Statement of Net Position
City Treasury:
Deposits:
Cash on hand $ 18,450
Deposits with banks 12,251,528
Total deposits 12,269,978
Investments:
U.S. government securities:
Federal Home Loan Bank 5,315,258
Federal Home Loan Mortgage Corp. 2,675,250
Federal Home Loan Bank Cons BD 409,116
Federal Farm Credit Bank 4,538,250
Federal National Mortgage Assn. 922,670
Money Market 12,137
Certificates of Deposit 20,960,210
Municipal Bonds 980,490
Corporate Bonds 1,096,880
California Local Agency Investment Fund 72,312,080
Total investments 109,222,341
Total City Treasury 121,492,319
Cash with Fiscal Agent 19,929,049
Total cash and investments $ 141,421,368
43 City Council/RSA Agenda 132 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
2. CASH AND INVESTMENTS, CONTINUED
A. Deposits
The carrying amount of the City’s cash deposit was $12,251,528 at June 30, 2023. 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 44 City Council/RSA Agenda 133 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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 $3,013,344
Unrealized loss in changes in fair value of investments (1,125,488) Total investment income (loss) $ 1,887,856
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
Municipal Bonds and Obligations 5 years A 30%
U.S. Treasury Obligations 5 years None No Limit
Federal Agency Obligations 5 years None No Limit
State of California Bonds and Obligations 5 years None No Limit Banker Acceptances 180 days A1 40%
Commercial Paper 270 days A-1 25%
Negotiable Certificates of Deposit 5 years None 30%
All Other Bank/Time Deposits 5 years None No Limit
Repurchase Agreements 1 year None No Limit
Reverse Repurchase Agreements and Securities
Lending Agreements 92 days None 20%
Medium-Term and Corporate Notes 5 years A 30%
Mutual Funds N/A Multiple 20%
Money Market Mutual Funds N/A Multiple 20%
Collateralized Bank Deposits 5 years None No Limit
45 City Council/RSA Agenda 134 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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, 2023, the City had $72,312,080 invested in LAIF, which had invested 2.78% of the pool investment funds in Structured Notes and Asset-Backed Securities as compared to 1.88% 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, 2023, 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 0.984828499 to calculate the fair value of the investments in LAIF as of June 30, 2023.
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, 2023, 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 $ 5,315,258 $ - $ - $ 1,817,640 $ 3,497,618 Federal Home Loan Mortgage Corp. 2,675,250 - - 2,675,250 - Federal Home Loan Bank Cons BD 409,116 - 409,116 - -
Federal Farm Credit Bank 4,538,250 - - 4,538,250 -
Federal National Mortgage Assn. 922,670 - - - 922,670
Money Market 12,137 12,137 - - -
Certificates of Deposit 20,960,210 3,400,940 12,547,875 2,885,815 2,125,580 Municipal Bonds 980,490 724,060 - - 256,430
Corporate Bonds 1,096,880 - - 1,096,880 -
External Pool:
Local Agency Investment Fund 72,312,080 72,312,080 - - - $ 109,222,341 $ 76,449,217 $ 12,956,991 $ 13,013,835 $ 6,802,298 Investment Maturities
46 City Council/RSA Agenda 135 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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, 2023, are described on the following page.
Standard Amount at
Investment Type Moody's & Poor's June 30, 2023 Percent
Securities of the U.S. Government:
Federal Home Loan Bank Aaa AA+ $ 5,315,258 4.87%
Federal Home Loan Mortgage Corp. Aaa Not rated 2,675,250 2.45% Federal Home Loan Bank Cons BD Aaa AA+ 409,116 0.37%
Federal Farm Credit Bank Aaa AA+ 4,538,250 4.16%
Federal National Mortgage Assn. Aaa AA+ 922,670 0.84%
Money Market Not rated Not rated 12,137 0.01%
Certificates of Deposit Not rated Not rated 20,960,210 19.19% Municipal Bonds Aa2 AA- 980,490 0.90%
Corporate Bonds:
Bank of America A1 A- 1,096,880 1.00%
External Pool:
Local Agency Investment Fund Not rated Not rated 72,312,080 66.21% $ 109,222,341 100.0%
47 City Council/RSA Agenda 136 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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, 2023:
Investment Type Fair Value Level Input
Investment subject to levels
Securities of the U.S. Government:
Federal Home Loan Bank $ 5,315,258 2
Federal Home Loan Mortgage Corp. 2,675,250 2
Federal Home Loan Bank Cons BD 409,116 2
Federal Farm Credit Bank 4,538,250 2
Federal National Mortgage Assn. 922,670 2
Municipal Bonds 980,490 2
Corporate Bonds 1,096,880 2
15,937,914
Investment not subject to levels
Money Market 12,137
Certificates of Deposit 20,960,210
External Pool:
Local Agency Investment Fund 72,312,080
Total investments $ 109,222,341
Amount
CDBG housing rehabilitation loans $ 525,101
Eden Senior Housing Project HOME Fund loan 1,801,115
Mid-Peninsula Lazuli Landing loan 377,154
RTR: Small Business Assistance loans 173,228
Filipino Community of Alvarado and Vicinity loans 46,215 Mobile home program loans 375,211
Down payment assistance loans 70,824
Mid-Peninsula Housing Coalition loans 29,647,050
Eden Senior Housing Project loan 2,287,388
Less: Allowance for uncollectible and conditional loans (219,443) Total $ 35,083,843
48 City Council/RSA Agenda 137 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, the City has outstanding CDBG rehabilitation loans in the amount of $525,101.
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, 2023, the balance on this loan is $1,801,115.
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, 2023, the balance on this loan is $377,154.
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, 2023, the balance of the loans is $173,228, 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, 2023, the balance of the loan is $46,215, 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 $46,215.
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, 2023, the City has outstanding mobile home program loans totaling $375,211.
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, 2023, $70,824 in down payment assistance loans are outstanding.
49 City Council/RSA Agenda 138 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
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, 2023, 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, 2023, 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, 2023, 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.
Eden Senior Housing Project Loan—The City’s former Redevelopment Agency had made available funds through a development loan for this project. Through June 30, 2023, $2,287,385 has been drawn down by Eden Senior Housing.
With the dissolution of the Redevelopment Agency, this loan is now accounted for by the City of Union City as Successor Agency to the Redevelopment Agency in the Low- and Moderate-Income Housing Fund.
4. LEASES RECEIVABLE
As of June 30, 2023, the City had twenty active leases. The leases have receipts that range from $2,272 to $39,675 and interest rates that range from 0.9670% to 1.4270%. As of June 30, 2023, the total combined value of the lease receivable is $1,896,829, the total combined value of the short-term lease receivable is $138,599, and the combined value of the deferred inflow of resources is $1,899,102.
Summarized scheduled repayments are as follows:
Year Ending
June 30 Principal Interest Total
2024 $ 138,599 $ 24,885 $ 163,484
2025 141,241 23,088 164,329
2026 144,060 21,255 165,315
2027 147,174 19,381 166,555
2028 150,012 17,468 167,480
2029-2033 693,079 57,990 751,069
2034-2038 466,189 17,031 483,220
2039 16,475 56 16,531
$ 1,896,829 $ 181,154 $ 2,077,983
50 City Council/RSA Agenda 139 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
4. LEASES RECEIVABLE, CONTINUED
The following table describes additional disclosures related to each of the leases:
5. 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, 2023, the following unearned revenues were recorded in the Government-Wide Financial Statements:
Value of Deferred Lease Extension
Lease Inflow Contract Months in Payment Payment Revenue Number of Options in Interest Receivable Balance Date Lease Amount Frequency Recognized Extensions Months Rate Infrastructure
Pylon Sign - Ana Enterprise, Inc $ 38,514 $ 38,165 1/22/2002 126 $ 4,544 Annual $ 4,026 0 0 1.2173% Pylon Sign - Austin-Cravings Union Landing 17,312 17,062 12/12/2000 113 $ 2,272 Annual 2,060 0 0 1.0953% Pylon Sign - Baby Superstore, Inc 38,514 38,165 1/22/2002 126 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - Best Buy Stores, LP 42,540 82,907 8/19/2002 133 $ 4,544 Annual 3,978 0 0 1.2173% Pylon Sign - Century Theaters 50,211 49,625 7/22/1999 156 $ 4,544 Annual 3,845 1 60 1.2923% Pylon Sign - Chevy's, Inc 42,458 42,227 3/31/2003 140 $ 4,544 Annual 3,962 0 0 1.2537% Pylon Sign - Chilis - IHop 30,613 29,594 7/22/1999 96 $ 4,544 Annual 4,207 0 0 0.9670% Pylon Sign - Dyer Triangle, LLC 50,211 49,625 7/22/1999 156 $ 4,544 Annual 3,845 1 60 1.2923% Pylon Sign - Empire Hanover Union City, LLC 38,514 38,165 1/22/2002 126 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - Extended Stay Inc. 26,365 26,367 7/1/1999 96 $ 4,544 Annual 4,248 0 0 0.9670% Pylon Sign - Golden Gate Doughnuts, LLC 38,514 38,228 2/19/2002 127 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - In-N-Out Burgers 38,514 38,165 1/22/2002 126 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - LOWE'S HIW, INC 38,514 38,165 1/22/2002 126 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - Main Street California, Inc 30,613 29,651 8/9/1999 97 $ 4,544 Annual 4,207 0 0 0.9670% Pylon Sign - Petco 15,306 14,885 9/15/1999 98 $ 2,272 Annual 2,104 0 0 0.9670% Pylon Sign - Union Six Corporation 38,514 38,165 1/22/2002 126 $ 4,544 Annual 4,026 0 0 1.2173% Pylon Sign - Michael's - Empire Hanover 30,613 29,769 9/15/1999 98 $ 4,544 Annual 4,207 0 0 0.9670% Land
31224 Union City Blvd - SBA Monarch 548,758 541,767 7/13/2010 208 $ 3,306 Monthly 31,599 3 180 1.4270% 31600 Alvarado Blvd - T-Mobile 274,301 269,931 3/13/2006 176 $ 1,910 Monthly 19,044 2 120 1.3623% 34009 Alvarado Niles Road - T-Mobile 467,930 448,474 6/1/1998 203 $ 2,214 Monthly 20,526 3 180 1.4270% Total $1,896,829 $1,899,102 $ 136,014
Governmental Business-Type
Activities Activities
Summer recreation fees $ 383,622 $ -
Unearned grant revenues 86,218 1,578
$ 469,840 $ 1,578
51 City Council/RSA Agenda 140 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
5. UNEARNED REVENUE AND UNAVAILABLE REVENUES, CONTINUED B. Fund Financial Statements
At June 30, 2023, unearned revenues were as follows:
At June 30, 2023, the following unavailable revenues were recorded in governmental funds, denoting revenues that are not available to finance expenditures of the current period:
6. INTERFUND TRANSACTIONS
A. Interfund Receivables / Payables
Interfund receivables and payables activity for the year ended June 30, 2023, is summarized as follows:
Governmental Proprietary
Funds Funds
Summer recreation fees $ 383,622 $ -
Unearned grant revenues 86,218 1,578
$ 469,840 $ 1,578
Low and
Moderate Income Capital Public
General Housing Special Improvement Improvement Non-Major Fund Revenue Fund Fund Fund Funds Total
Grants and other receivables 140,752 - 2,302,138 1,867 743,743 3,188,500 Accrued interest on
outstanding loans - 4,926,980 - - 1,102,046 6,029,026
Total $ 140,752 $ 4,926,980 $ 2,302,138 $ 1,867 $ 1,845,789 $ 9,217,526 Public Non-Major
General Improvement Governmental
Fund Fund Funds Total
Governmental Funds:
Capital Improvement Fund $ - $ 385,941 $ - $ 385,941
Non-Major Governmental Funds 2,311,410 738,953 220,709 3,271,072 Enterprise Funds:
Transit 3,162,948 - - 3,162,948
Paratransit 397,769 - - 397,769
$ 5,872,127 $ 1,124,894 $ 220,709 $ 7,217,730
Due to other funds
Due from other funds
52 City Council/RSA Agenda 141 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
6. 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, 2023, were as follows:
7. CAPITAL ASSETS
Capital asset activity for the year ended June 30, 2023, was as follows:
Non-major Internal Total
General Governmental Service Governmental
Fund Funds Funds Funds
Governmental Funds:
General Fund $ - $ 7,049,913 $ 15,000 $ 7,064,913
Non-major Governmental Funds 817,560 3,000 - 820,560
Total $ 817,560 $ 7,052,913 $ 15,000 $ 7,885,473
Transfers Out
Transfers In
Balance
June 30, 2022 Additions Retirements Transfer
Balance
June 30, 2023
Governmental activities:
Nondepreciable assets:
Land $ 19,894,669 $ - $ - $ - $ 19,894,669
Construction in progress 54,923,692 6,566,344 - (2,291,052) 59,198,984 Total nondepreciable assets 74,818,361 6,566,344 - (2,291,052) 79,093,653 Depreciable assets:
Buildings and improvements 51,852,279 - - - 51,852,279
Machinery and equipment 23,879,963 888,059 (49,716) - 24,718,306 Subsciption-based I.T. arrangements - 454,518 - - 454,518 Infrastructure 309,567,414 - - 2,291,052 311,858,466
Total depreciable assets 385,299,656 1,342,577 (49,716) 2,291,052 388,883,569 Less accumulated depreciation:
Buildings and improvements (30,141,487) (929,887) - - (31,071,374) Machinery and equipment (18,001,295) (1,148,994) 49,716 - (19,100,573) Subsciption-based I.T. arrangements - (94,105) - - (94,105) Infrastructure (187,649,926) (6,098,366) - - (193,748,292) Total accumulated depreciation (235,792,708) (8,271,352) 49,716 - (244,014,344) Net depreciable assets 149,506,948 (6,928,775) - 2,291,052 144,869,225 Governmental activities
capital assets, net $ 224,325,309 $ (362,431) $ - $ - $ 223,962,878 53 City Council/RSA Agenda 142 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
7. 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, 2022 Additions Retirements Transfer
Balance
June 30, 2023
Business-type activities:
Depreciable assets:
Buildings and improvements $ 3,862,710 $ - $ - $ - $ 3,862,710 Equipment and machinery 12,049,282 162,741 (1,457,940) - 10,754,083 Total depreciable assets 15,911,992 162,741 (1,457,940) - 14,616,793 Less accumulated depreciation:
Buildings and improvements (10,955,991) (615,836) - - (11,571,827) Equipment and machinery (666,203) (158,810) 1,457,940 - 632,927 Total accumulated depreciation (11,622,194) (774,646) 1,457,940 - (10,938,900) Net depreciable assets 4,289,798 (611,905) - - 3,677,893 Business-type activities
capital assets, net $ 4,289,798 $ (611,905) $ - $ - $ 3,677,893 Depreciation expense was charged to various governmental functions as follows:
General government $ 6,955,792
Public safety 343,211
Community and recreation services 154,103
Economic and community development 75,466
Public works 344,849
ISF - City Garage Operations 397,931
Total depreciation expense - governmental activities $ 8,271,352 Depreciation expense was charged to the business-type functions as follows:
Transit 615,836
Paratransit 158,810
Total depreciation expense - business-type functions $ 774,646 54 City Council/RSA Agenda 143 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
8. LONG-TERM LIABILITIES
The following is a summary of changes in long-term liabilities for the year ended June 30, 2023:
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, 2023, is $3,541,817. 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, 2022 Additions Reductions June 30, 2023 One Year Than One Year Governmental Activities:
2013 Special Tax Refunding Bonds
4.000% - 5.000% due serially 2028 $ 3,105,000 $ - $ (385,000) $ 2,720,000 $ 405,000 $ 2,315,000 2004 Series Pension Obligation Bonds
5.360% - 5.920% due serially 2026 8,952,973 - (2,225,000) 6,727,973 2,470,000 4,257,973 Note payable - CalTrans Property 86,184,000 - - 86,184,000 - 86,184,000 Finance Purchase Agreements:
Equipment Finance Purchase 5.520% due 2026 1,975,371 - (437,281) 1,538,090 473,547 1,064,543 Equipment Finance Purchase 2.68% due 2033 3,467,900 - (248,800) 3,219,100 255,500 2,963,600 Fire Truck Finance Purchase - 3.580% due 2025 471,638 - (151,716) 319,922 157,148 162,774 Equipment Finance Purchase - 2.47% due 2026 607,719 - (146,194) 461,525 150,081 311,444 Equipment Finance Purchase - 2.74% due 2028 1,045,262 - (162,653) 882,609 167,110 715,499 Equipment Finance Purchase - 2.74% due 2028 - 511,078 (127,267) 383,811 123,876 259,935 Subscription-Based I.T. Arrangements (SBITAs) - 217,658 (72,799) 144,859 70,345 74,514 Total principal activity 105,809,863 728,736 (3,956,710) 102,581,889 4,272,607 98,309,282 Unamortized premium 2013 Special Tax
Refunding Bonds 2,866 - (410) 2,456 - 2,456
Accreted interest on capital bonds 3,223,389 318,428 - 3,541,817 - 3,541,817 Total long-term liabilities $ 109,036,118 $ 1,047,164 $ (3,957,120) $ 106,126,162 $ 4,272,607 $ 101,853,555 55 City Council/RSA Agenda 144 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
8. 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, $1,538,090 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. $3,219,100 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. $319,922 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. $461,525 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. $882,609 remains outstanding at the end of this fiscal year.
56 City Council/RSA Agenda 145 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
8. LONG-TERM LIABILITIES, CONTINUED
On October 13, 2022, the City entered into a finance purchase agreement with Banc of America Public Capital Corp for the acquisition of certain information technology equipment from Dell Technologies. 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. $383,811 remains outstanding at the end of this fiscal year.
Subscription Based Information Technology Arrangements (SBITAs) As of June 30, 2023, the City had two active subscriptions. The subscriptions have payments that range from $11,000 to $61,799 and interest rates that range from 2.3633% to 3.2380%. As of June 30, 2023, the total combined value of the subscription liability is $144,859. The combined value of the right to use asset, as of June 30, 2023, of $454,518 with accumulated amortization of $94,105 is presented in Note 7.
The following schedules illustrate the debt service requirements to maturity for governmental activities as of June 30, 2023, 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.
Year Ending
June 30 Principal Interest Total
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 485,000 36,890 521,890
2029 505,000 12,625 517,625
$ 2,720,000 $ 405,350 $ 3,125,350
Special Tax Bonds
Year Ending
June 30 Principal Interest Total
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
$ 6,727,973 $ 4,948,008 $ 11,675,981
Pension Obligation Bonds
Year Ending
June 30 Principal Interest Total
2024 $ 1,327,262 $ 218,749 $ 1,546,011
2025 1,390,416 167,193 1,557,609
2026 1,288,090 112,751 1,400,841
2027 457,826 71,536 529,362
2028 470,192 59,058 529,250
2029-2033 1,538,400 149,866 1,688,266
2034 332,871 4,490 337,361
$ 6,805,057 $ 783,643 $ 7,588,700
Finance Purchase Obligations
57 City Council/RSA Agenda 146 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
8. LONG-TERM LIABILITIES, CONTINUED
Pledges of Revenues
Special Tax Bonds/Special Tax Refunding Bonds Community Facilities District 97-1 (Dyer Street Triangle) The City had pledged the special tax revenues assessed on property owners in the Community Facilities District 97-1 (CFD) to the payment of the principal, interest and any premium on the 2013 Special Tax Refunding Bonds Community Facilities District 97-1 (Dyer Street Triangle). Special tax revenues are defined as the proceeds of the special tax levies within the CFD and received by the City, including any scheduled payment and any prepayments thereof, interest earned on the proceeds and the proceeds of the redemption or sale of property sold as a result of foreclosure of the lien of the special taxes to the amount of said lien and interest thereon. Special tax revenues do not include any penalties collected in connection with delinquent special taxes. Annual principal and interest payments on the bonds are expected to require approximately 94 percent of special tax revenues received. The total principal and interest remaining on the bonds is $3,646,939 payable through September 2028. For the current fiscal year, the City received $547,824 in special tax revenues, $521,589 of which was used to pay principal and interest payments on the bonds.
Summary of Long-Term Debt without City Commitment
Los Robles Apartments Multi-Family Housing Revenue Bond The City assisted Los Robles Apartments Associates, L.P., in the refinancing of their existing multi-family housing revenue bonds at more attractive interest rates. This project provides 140 housing units. These bonds are secured by a deed of trust on the property and are payable by rent and tax-credit equity. Neither the faith and credit nor the taxing power of the City, the State, or any political subdivision thereof are pledged for the payment of the principal or interest on the bonds. The outstanding balance due on these bonds at June 30, 2023, is $8,679,827.
9. 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 $3,133,480 at June 30, 2023.
Year Ending
June 30 Principal Interest Total
2024 $ 70,345 $ 4,454 $ 74,799
2025 74,514 2,285 76,799
$ 144,859 $ 6,739 $ 151,598
Subscription-Based I.T. Arrangements
Balance Balance Due Within Due In More
July 1, 2022 Additions Deletions June 30, 2023 One Year Than One Year Governmental Activities $ 2,348,035 $ 714,071 $ - $ 3,062,106 $ 1,489,458 $ 1,572,648 Business-Type Activities $ 75,920 $ - $ (4,546) $ 71,374 $ 22,994 $ 48,380 Primary Government $ 2,423,955 $ 714,071 $ (4,546) $ 3,133,480 $ 1,512,452 $ 1,621,028 58 City Council/RSA Agenda 147 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
10. 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.
59 City Council/RSA Agenda 148 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
10. 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 $ 9,181 $ - $ - $ - $ 11,523 $ 20,704
Total nonspendable 9,181 - - - 11,523 20,704
Restricted:
SB 1186 26,509 - - - - 26,509
Debt service 86,184,000 - - - 6,708,232 92,892,232
Waste management - - - - 1,028,822 1,028,822
Youth violence prevention - - - - 1,219,847 1,219,847
Public safety - - - - 1,298,768 1,298,768
Housing & community development - 34,629,457 - - 21,862,299 56,491,756 Streets/parks improvements/maintenance - - - - 20,641,307 20,641,307 Community facility districts - - - - 1,254,888 1,254,888 Public access television improvements - - - - 339,126 339,126 Capital improvements - - - 32,279,659 - 32,279,659
Other - - - - 267,656 267,656
Total restricted 86,210,509 34,629,457 - 32,279,659 54,620,945 207,740,570 Committed:
Public art - - - - 1,005,079 1,005,079
Streets/parks improvements/maintenance - - - - 92,208 92,208 Parks & other capital improvements - - - - 3,172,129 3,172,129 Total committed - - - - 4,269,416 4,269,416
Assigned:
Capital projects & improvements 1,166,000 - - - - 1,166,000 Support for 911 communications 454,316 - - - - 454,316
Administrative/litigation contingencies 927,765 - - - - 927,765 Retirement & benefits 22,835 - - - - 22,835
Public safety 127,753 - - - - 127,753
Parking program 56,484 - - - - 56,484
Pension Unfunded Accrued Liability (UAL) 4,210,407 - - - - 4,210,407 Deferred maintenance 2,368,966 - - - - 2,368,966
Waste management 4,271,562 - - - - 4,271,562
Code enforcement 17,075 - - - - 17,075
Corporation yard maintenance 1,332,556 - - - - 1,332,556 Compensated absences 3,062,106 - - - - 3,062,106
Outstanding encumbrances 1,643,782 - - - - 1,643,782
Replacement of fire apparatus 2,500,000 - - - - 2,500,000 Assigned for other purposes 836,757 - - - - 836,757
Total assigned 22,998,364 - - - - 22,998,364
Unassigned:
Economic uncertainty 16,170,552 - - - - 16,170,552
Other 10,098,660 - (576,049) - (3,267,120) 6,255,491
Total unassigned 26,269,212 - (576,049) - (3,267,120) 22,426,043 Total fund balance $ 135,487,266 $ 34,629,457 $ (576,049) $ 32,279,659 $ 55,634,764 $ 257,455,097 60 City Council/RSA Agenda 149 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
10. FUND BALANCES, CONTINUED
A. Classification of Governmental Fund Balances, Continued Encumbrance balances by major fund and non-major funds as of June 30, 2023 are:
11. DEFICIT FUND BALANCES
At June 30, 2023, the following funds had a deficit fund balance:
The Capital Improvement, Housing and Community Development and Homeless Provider Incubator Funds receive their 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 deficits will be reduced as reimbursements are received. The Clean Water Program Fund expenses will be reduced in future years due to a reduction in special taxes and assessments that fund this program. The Public Safety Parcel Tax Fund has been closed and a transfer from the General Fund will occur in FY 2023-2024 to cover the residual negative fund balance. The Cannabis Community Benefits Fund is a new fund created to track the expenditure of these revenues which were previously accounted for in the General Fund. In FY 2023-2024, the Cannabis Community Benefits revenues posted in the General Fund will be transferred to the new Cannabis Community Benefits Fund. The Capital Facilities Improvements Fund relies on revenues from Developer Impact Fees which were delayed due to development project delays. Those Developer Impact Fee revenues will be received in future years to cover the deficit fund balance.
Major Funds:
General Fund $ 2,266,185
Capital Improvement Fund 20,292,947
Public Improvement Fund 625,609
Transit Enterprise Fund 23,483
Non-Major Governmental Funds 4,235,934
Internal Service Funds 429,046
Total $ 27,873,204
Deficit
Fund Fund Balance
Major Funds:
Capital Improvement Fund $ (576,049)
Paratransit Enterprise Fund (143,986)
Non-major Funds:
Housing and Community Development (106,419)
Clean Water Program (2,128,083)
Public Safety Parcel Tax (139)
Homeless Provider Incubator (233,521)
Cannabis Community Benefits (21,996)
Capital Facilities Improvements (776,962)
61 City Council/RSA Agenda 150 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. DEFINED BENEFIT PENSION PLAN
A. Summary of Pension Plan Balances
Pension related balances presented on the Statement of Net Position as of June 30, 2023, by individual plan are described in the following table:
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.
Deferred Net Deferred
Outflows - Pension Inflows - Pension
Pension Liability Pension Expense
CALPERS Miscellaneous
Agent Multiple Employer Plan $ 14,554,520 $ 43,051,003 $ - $ 6,912,513 CALPERS Safety
Cost Sharing Plan 34,035,505 68,681,433 8,114,371 5,587,245 Total $ 48,590,025 $ 111,732,436 $ 8,114,371 $ 12,499,758 62 City Council/RSA Agenda 151 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued General Information about the Plan, Continued
A summary of the benefit formulas follows:
Covered Employees—At June 30, 2023, the following number of Miscellaneous employees were covered by the benefit terms:
Miscellaneous
Inactive employees or beneficiaries currently receiving benefits 291 Inactive employees entitled to but not yet receiving benefits 360 Active employees 176
Total 827
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, 2022. The total pension liability for the plan used to calculate the net pension liability was determined by an actuarial valuation as of June 30, 2021, rolled forward to June 30, 2022, using standard update procedures.
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 10.780% 10.780% 10.780% Required UAL payment $3,675,172 $0 $0
Miscellaneous Members
63 City Council/RSA Agenda 152 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. DEFINED BENEFIT PENSION PLAN, CONTINUED
B. CalPERS Miscellaneous Plan - Agent Multiple-Employer Defined Benefit Plan, Continued Net Pension Liability, Continued
Actuarial Assumptions—The total pension liabilities in the June 30, 2021 actuarial valuations were determined using the following actuarial assumptions:
Discount Rate—The discount rate used to measure the total pension liability was 6.90% 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 6.90 percent discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long term expected discount rate of
6.90 percent will be applied to all plans in the Public Employees Retirement Fund (PERF). The stress test results are presented in a detailed report that can be obtained from the CalPERS website.
In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.
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. These rates of return are net of administrative expenses.
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Investment rate of return 6.90%
Inflation 2.30%
Salary Increases Varies by entry age and service
Mortality Derived using CalPERS' membership data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter Assumed
Asset Real
Asset Class Allocation Return
(a)(b)
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
100.00%
(a) An expected inflation of 2.3% used for this period. (b) Figures are based on the 2021 Asset Liability Management study. 64 City Council/RSA Agenda 153 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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, 2022, measurement date $ 153,607,614 $ 133,647,072 $ 19,960,542 Changes in the year:
Service cost 2,702,743 - 2,702,743
Interest on total pension liability 10,787,650 - 10,787,650 Changes of Benefit Terms - -
Changes of assumptions 4,847,471 - 4,847,471
Differences between expected and
actual experience 388,910 - 388,910
Net Plan to Plan Resource Movement - - -
Contribution-employer - 4,666,661 (4,666,661)
Contribution-employee (paid by employer) - 1,128,579 (1,128,579) Net investment income - (10,075,673) 10,075,673
Benefit payments, including refunds of
employee contributions (7,705,208) (7,705,208) -
Administrative expense - (83,254) 83,254
Other Miscellaneous Incme/Expense - - -
Net changes 11,021,566 (12,068,895) 23,090,461
Balance at June 30, 2023, measurement date $ 164,629,180 $ 121,578,177 $ 43,051,003 Increase (Decrease)
Current
1% Decrease Discount Rate 1% Increase
5.90% 6.90% 7.90%
Net Pension Liability $ 65,567,224 $ 43,051,003 $ 24,611,948 65 City Council/RSA Agenda 154 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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, 2023, the City recognized pension expense of $6,912,513 for the Miscellaneous Plan. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to pensions from the following sources:
$5,307,354 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, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
Payable to Pension Plan
As of June 30, 2023, the City reported a payable of $0 for the outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.
Changes in Assumptions
For measurement period ended June 30, 2023, the discount rate was reduced from 7.15% to 6.90%.
Deferred Outflows Deferred Inflows
of Resources of Resources
Pension contributions subsequent to measurement date $ 5,307,354 $ - Changes in assumptions 2,739,875 -
Net difference between projected and actual earnings on investments 6,112,508 -
Differences between expected and actual experience 394,783 - Total $ 14,554,520 $ -
Fiscal Year Deferred Outflow/
Ending June 30: (Inflows) of Resources
2024 $ 3,430,065
2025 1,553,957
2026 418,260
2027 3,844,884
66 City Council/RSA Agenda 155 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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 2022-23 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 23.750% 20.640% 12.780% Required UAL payment $5,091,837 $54,963 $14,523
67 City Council/RSA Agenda 156 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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, 2021, actuarial valuations were determined using the following actuarial assumptions:
Discount Rate—The discount rate used to measure the total pension liability was 6.90%. 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 6.90% discount rate is adequate and the use of the municipal bond rate calculation is not necessary. The long-term expected discount rate of 6.90% 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.
In determining the long-term expected rate of return, CalPERS took into account long-term market return expectations as well as the expected pension fund cash flows. Projected returns for all asset classes are estimated and, combined with risk estimates, are used to project compound (geometric) returns over the long term. The discount rate used to discount liabilities was informed by the long-term projected portfolio return.
The table on the following page 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. These rates of return are net of administrative expenses.
Valuation Date June 30, 2021
Measurement Date June 30, 2022
Actuarial Cost Method Entry-Age Actuarial Cost Method
Actuarial Assumptions:
Discount Rate 6.90%
Investment rate of return 6.90%
Inflation 2.30%
Salary Increases Varies by entry age and service
Mortality Derived using CalPERS' membership data for all funds Post Retirement Benefit Increase The lesser of contract COLA or 2.30% until Purchasing Power Protection Allowance floor on purchasing power applies, 2.30% thereafter 68 City Council/RSA Agenda 157 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. DEFINED BENEFIT PENSION PLAN, CONTINUED
C. CalPERS Safety Plan - Cost Sharing Multiple-Employer Defined Benefit Plans, Continued Net Pension Liabilities, Continued
As of June 30, 2023, 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, 2022, using an actuarial valuation as of June 30, 2021 rolled forward to June 30, 2022, using standard update procedures. The City’s proportionate share of the net pension liability as of measurement dates June 30, 2021, and 2022, was as follows:
Assumed
Asset Real
Asset Class Allocation Return
(a)(b)
Global Equity - Cap-weighted 30.00% 4.54%
Global Equity - Non-Cap-weighted 12.00% 3.84%
Private Equity 13.00% 7.28%
Treasury 5.00% 0.27%
Mortgage-backed Securities 5.00% 0.50%
Investment Grade Corporates 10.00% 1.56%
High Yield 5.00% 2.27%
Emerging Market Debt 5.00% 2.48%
Private Debt 5.00% 3.57%
Real Assets 15.00% 3.21%
Leverage -5.00% -0.59%
100.00%
(a) An expected inflation of 2.3% used for this period. (b) Figures are based on the 2021 Asset Liability Management study.
Proportionate Share
of Net Pension Liability
Safety $ 68,681,433
Proportion - June 30, 2021 0.618460%
Proportion - June 30, 2022 0.594600%
Change - Increase (Decrease) -0.023860%
69 City Council/RSA Agenda 158 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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, 2023, the City reported a payable of $0 for outstanding amount of contributions to the pension plan required for the year ended June 30, 2023.
For the year ended June 30, 2023, the City recognized pension expense of $5,587,245 for the Safety Plan. At June 30, 2023, 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
5.90% 6.90% 7.90%
Net Pension Liability $ 103,308,099 68,681,433 $ $ 40,381,955 Deferred
Outflows
Deferred
Inflows
of Resources of Resources
Differences between expected and actual experience $ 2,842,475 $ 745,826 Changes in assumptions 6,925,168 -
Net difference between projected and actual earnings on investments 10,845,758 -
Change in employer's proportion 6,294,465 -
Changes in proportion and differences between contributions and proportionate share of contributions - 7,368,545
Pension contributions subsequent to measurement date 7,127,639 - Total $ 34,035,505 $ 8,114,371
70 City Council/RSA Agenda 159 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
12. 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 $7,127,639 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, 2024. Other amounts reported as deferred outflows of resources and deferred inflows of resources related to pensions will be recognized as pension expense as follows:
13. 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, 2022, the benefit terms covered the following number of employees:
Fiscal Year Deferred Outflow/
Ending June 30: (Inflows) of Resources
2024 $ 5,165,035
2025 4,426,825
2026 2,585,584
2027 6,616,051
Inactive employees or beneficiaries currently receiving benefits 131 Inactive employees entitled to but not yet receiving benefits - Active employees 218
Total 349
71 City Council/RSA Agenda 160 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
13. 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, 2022, 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, 2022
Actuarial Cost Method Entry-Age Normal, level percent of pay Actuarial Assumptions:
Discount Rate 6.00%
Inflation 2.30%
Contribution Policy Contributes full ADC
Salary Increases
2.8% wage inflation plus seniority, merit, and
promotion salary based on CalPERS Experience Study
and Review of Actuarial Assumptions published in
November 2021
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 through 2023, followed by 5.50% in 2023,
decreasing gradually to an ultimate rate of 4.04% in
2075 for non-Medicare and 4.00% for all years for
Medicare
72 City Council/RSA Agenda 161 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
13. 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, 2022 $ 17,329,013 $ 16,187,395 $ 1,141,618 Changes in the year:
Service cost 313,177 - 313,177
Interest 1,029,611 - 1,029,611
Differences between actual and
expected experience (664,484) - (664,484)
Changes in assumptions - - -
Contribution - employer - 836,963 (836,963)
Contribution - employees - 141,290 (141,290)
Benefit Payments (978,253) (978,253) -
Net investment income - (1,821,897) 1,821,897
Administrative expenses - (62,303) 62,303
Net changes (299,949) (1,884,200) 1,584,251
Balance at June 30, 2023 $ 17,029,064 $ 14,303,195 $ 2,725,869 Increase (Decrease)
Current
1% Decrease Discount 1% Increase
5.00% 6.00% 7.00%
Net OPEB Liability $ 4,661,786 $ 2,725,869 $ 1,096,750
Current Healthcare
1% Decrease Trend Rate 1% Increase
Net OPEB Liability $ 1,152,595 $ 2,725,869 $ 4,483,197
73 City Council/RSA Agenda 162 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
13. OTHER POSTEMPLOYMENT BENEFITS (OPEB), CONTINUED
OPEB Expense and Deferred Inflows and Outflows of Resources Related to OPEB For the year ended June 30, 2023, the City recognized an OPEB expense of $394,619. At June 30, 2023, the City reported deferred outflows of resources and deferred inflows of resources related to OPEB from the following sources:
$1,139,477 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, 2024. 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, 2022, 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, 2022.
Outstanding Payables
There were no outstanding payables for the plan as of June 30, 2023.
Deferred
Outflows of
Resources
Deferred
Inflows of
Resources
OPEB contributions subsequent to measurement date $ 1,119,325 $ - Differences Between Expected and Actual Experience 277,128 3,965,753 Changes of Assumptions 1,818,555 262,536
Net differences between projected and actual earnings on plan investments 1,139,477 -
Total $ 4,354,485 $ 4,228,289
Fiscal Year
Ending June 30:
2024 $ (60,376)
2025 (64,556)
2026 (299,692)
2027 49,067
2028 (489,978)
Thereafter (127,594)
74 City Council/RSA Agenda 163 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
14. 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, 2023, 2022, and 2021, 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, 2023:
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, 2023:
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 2023 $ 1,509,936 $ 1,377,640 $ (1,700,009) $ 1,187,567 $ 238,062 $ 949,505 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 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 2023 $ 6,236,000 $ 438,767 $ (859,767) $ 5,815,000 $ 1,052,346 $ 4,762,654 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 75 City Council/RSA Agenda 164 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
15. 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, 2023, 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.
16. 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, 2023, the balance on this loan, including unpaid accrued interest, is $6,297,625.
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, 2023, the balance on this loan, including unpaid accrued interest, is $20,679,937.
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, 2023, the balance on this loan, including unpaid accrued interest, is $5,844,207. 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.
17. 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). 76 City Council/RSA Agenda 165 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
17. 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, 2023, 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 $ 7,846,197
Restricted cash and investments 3,141
Total cash and investments $ 7,849,338
77 City Council/RSA Agenda 166 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
17. 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, 2023, 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, 2022 Additions Retirements June 30, 2023 One Year One Year 2015A Refunding TAB
2.000% - 5.000% due 10/01/38 63,025,000 - (1,840,000) 61,185,000 2,040,000 59,145,000 Unamortized premium, 2015A TAB 5,895,720 - (383,479) 5,512,241 - 5,512,241 2015B Refunding TAB
1.000% - 4.500% due 10/01/33 3,625,000 - (245,000) 3,380,000 255,000 3,125,000 Unamortized discount, 2015B TAB (34,106) - 3,287 (30,819) - (30,819) 2017A Refunding TAB
3.000% - 5.000% due 10/01/33 19,280,000 - (1,505,000) 17,775,000 1,600,000 16,175,000 Unamortized premium, 2017A TAB 3,052,208 - (271,308) 2,780,900 - 2,780,900 2017B Refunding TAB
2.000% - 5.000% due 10/01/33 22,220,000 - (955,000) 21,265,000 875,000 20,390,000 Unamortized discount, 2017B TAB 3,151,415 - (280,125) 2,871,290 - 2,871,290 $ 120,215,237 $ - $ (5,476,625) $ 114,738,612 $ 4,770,000 $ 109,968,612 78 City Council/RSA Agenda 167 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
17. 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.
79 City Council/RSA Agenda 168 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
17. 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, 2023:
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 $141,143,734. The annual debt service requirements are shown in the above schedule. For the fiscal year ended June 30, 2023, $9,479,394 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
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 6,285,000 3,586,450 9,871,450
2029-2033 39,445,000 12,656,812 52,101,812
2034-2038 30,260,000 3,959,647 34,219,647
2039 5,710,000 103,494 5,813,494
Total $ 103,605,000 $ 37,538,734 $ 141,143,734
Unamortized bond
premium/discount 11,133,612 11,133,612
$ 114,738,612 $ 152,277,346
Tax Allocation Bonds
80 City Council/RSA Agenda 169 Tuesday, December 10, 2024 City of Union City
Notes to Basic Financial Statements
For the year ended June 30, 2023
17. 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 2022-23, $205,044 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 2022-23, $190,762 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 2022-23 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.
18. PRIOR PERIOD ADJUSTMENTS
The City recorded a prior period adjustments to recognize leases receivables and related deferred inflow of resources.
Project Name/Debt Obligation Amount Committed
Tax allocation bond payments $ 141,143,734
Union Landing OPA payments 2,079,676
Previously Lease Deferred Inflow of
Reported Receivable Resources As Restated
Government-Wide Financial Statements
Governmental Activities $ 249,689,122 $ 2,032,844 $ (2,032,844) $ 249,689,122 Fund Financial Statements
General Fund $ 124,852,189 $ 2,032,844 $ (2,032,844) $ 124,852,189 81 City Council/RSA Agenda 170 Tuesday, December 10, 2024 This page intentionally left blank
82 City Council/RSA Agenda 171 Tuesday, December 10, 2024
REQUIRED SUPPLEMENTARY
INFORMATION
83 City Council/RSA Agenda 172 Tuesday, December 10, 2024 This page intentionally left blank
84 City Council/RSA Agenda 173 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information
For the year ended June 30, 2023
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.
85 City Council/RSA Agenda 174 Tuesday, December 10, 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 $ 60,117,700 $ 60,117,700 $ 62,268,759 $ 2,151,059 Licenses, permits, and fees 5,847,800 5,847,800 5,504,213 (343,587) Fines and forfeitures 425,900 425,900 268,452 (157,448) Intergovernmental 185,700 185,700 141,163 (44,537)
Charges for services 2,980,200 2,980,200 3,337,856 357,656 Investment income 477,000 477,000 212,915 (264,085)
Other 324,100 324,100 551,595 227,495 - -
Total revenues 70,358,400 70,358,400 72,284,953 1,926,553 EXPENDITURES:
Current:
General government 14,883,249 15,154,319 11,583,945 3,570,374 Public safety 45,940,447 46,081,175 43,191,427 2,889,748 Community and recreation services 5,694,684 5,694,684 4,189,512 1,505,172 Economic and community development 4,194,009 5,267,630 3,598,527 1,669,103 Public works 5,788,006 6,036,764 4,931,429 1,105,335
Capital outlay 160,531 335,424 963,287 (627,863)
Debt service:
Principal retirement 623,360 1,231,079 696,159 534,920
Interest and fiscal charges 126,703 126,703 114,600 12,103 Total expenditures 77,410,989 79,927,778 69,268,886 10,658,892 REVENUE OVER (UNDER) EXPENDITURES (7,052,589) (9,569,378) 3,016,067 12,585,445
OTHER FINANCING
SOURCES (USES):
Transfers in 8,317,913 8,317,913 7,049,913 (1,268,000)
Transfers out (1,465,900) (1,465,900) (1,480,900) (15,000) Proceeds from sale of assets - - 2,137 2,137
Proceeds from long term debt - - 728,736 728,736
Total other financing sources (uses) 6,852,013 6,852,013 6,299,886 (552,127) Net change in fund balance $ (200,576) $ (2,717,365) 9,315,953 $ 12,033,318 FUND BALANCES:
Beginning of year 120,574,982
End of year 129,890,935
Adjustments to GAAP basis (Footnote A) 5,596,331
Fund balances, end of year (Footnote A) $ 135,487,266
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, 2023
86 City Council/RSA Agenda 175 Tuesday, December 10, 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 $ 30,400 $ 30,400 $ 54,638 $ 24,238
- -
Total revenues 30,400 30,400 54,638 24,238
EXPENDITURES:
Current:
Housing and community development - - 132 (132)
Total expenditures - - 132 (132)
Net change in fund balance $ 30,400 $ 30,400 54,506 $ 24,106 FUND BALANCES:
Beginning of year, as restated 34,574,951
End of year $ 34,629,457
Budgeted Amounts
City of Union City
Required Supplementary Information
For the year ended June 30, 2023
87 City Council/RSA Agenda 176 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information
For the year ended June 30, 2023
2. SCHEDULE OF CHANGES IN THE NET PENSION LIABILITY AND RELATED RATIOS Fiscal year 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Measurement period 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Total Pension Liability
Service cost $ 3,017,340 $ 2,433,023 $ 2,464,929 $ 2,632,589 $ 2,706,624 $ 2,864,251 Interest on the total pension liability 11,271,715 10,410,959 9,921,578 9,523,726 8,884,813 8,673,637 Changes of assumptions - - - - (621,644) 7,455,179
Differences between expected and actual
experience 1,061,889 1,341,390 (240,946) 3,206,882 (2,414,946) 1,153,485 Changes in benefits 190,463 - - - - -
Benefit payments, including refunds of
employee contributions (8,064,000) (7,255,353) (6,479,557) (6,054,812) (5,596,093) (5,341,843) Net change in total pension liability 7,477,407 6,930,019 5,666,004 9,308,385 2,958,754 14,804,709 Total pension liability - beginning (a-1) 153,607,614 146,677,595 141,011,591 131,703,206 128,744,452 113,939,743 Total pension liability - ending (a-2) $ 161,085,021 $ 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 5,307,354 4,244,374 3,864,555 3,848,992 3,179,595 2,927,761 Contributions-employee 1,218,047 945,661 1,127,611 1,311,530 1,233,093 1,119,518 Net investment income 7,493,927 24,969,972 5,323,192 6,665,329 8,010,566 9,658,906 Benefit payments, including refunds of
employee contributions (8,064,000) (7,255,353) (6,479,557) (6,054,812) (5,596,093) (5,341,843) Administrative expense (89,403) (110,736) (151,081) (72,411) (148,153) (128,212) Other miscellaneous income /(expense) - - - 236 (281,346) - Net change in fiduciary net position 5,865,925 22,793,918 3,684,720 5,698,864 6,394,429 8,236,130 Plan fiduciary net position - beginning (b-1) 133,647,072 110,853,154 107,168,434 101,469,570 95,075,141 86,839,011 Plan fiduciary net position - ending (b-2) $ 139,512,997 $ 133,647,072 $ 110,853,154 $ 107,168,434 $ 101,469,570 $ 95,075,141 Plan net pension liability - beginning (a-1)-(b-1) $ 19,960,542 $ 35,824,441 $ 33,843,157 $ 30,233,636 $ 33,669,311 $ 27,100,732 Plan net pension liability - ending (a-2)-(b-2) 21,572,024 19,960,542 35,824,441 33,843,157 30,233,636 33,669,311
86.61% 87.01% 75.58% 76.00% 77.04% 73.85%
Covered payroll $ 14,345,307 $ 13,927,483 $ 13,521,828 $ 14,611,544 $ 14,474,267 $ 15,177,251 150.38% 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* Net pension liability as a percentage of covered
payroll
88 City Council/RSA Agenda 177 Tuesday, December 10, 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%
89 City Council/RSA Agenda 178 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information
For the year ended June 30, 2023
3. SCHEDULE OF CITY’S PROPORTIONATE SHARE OF THE NET PENSION LIABILITY Fiscal year 6/30/2023 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 Measurement date 6/30/2022 6/30/2021 6/30/2020 6/30/2019 6/30/2018 6/30/2017 Proportion of the net pension liability 0.59460% 0.61846% 0.53523% 0.51222% 0.49768% 0.47679% Proportionate share of the net pension liability $ 68,681,433 $ 33,448,190 $ 52,487,841 $ 52,487,841 $ 47,957,639 $ 47,284,595 Covered payroll $ 11,171,566 $ 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 614.79% 308.39% 498.45% 491.39% 460.34% 493.80% Plan fiduciary net position as a percentage of the
total pension liability 76.68% 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:
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.
Safety Cost-Sharing Multiple-Employer Defined Benefit Plan - Last 10 Years* 90 City Council/RSA Agenda 179 Tuesday, December 10, 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%
91 City Council/RSA Agenda 180 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information
For the year ended June 30, 2023
4. SCHEDULE OF CONTRIBUTIONS - Last Ten Years*
A. Miscellaneous Employees, Agent Multiple-Employer Defined Benefit Plan FY 2022-23 FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18 Actuarially determined contribution $ 5,307,354 $ 4,243,055 $ 4,243,055 $ 3,864,536 $ 3,848,992 $ 3,179,583 Contributions in relation to the
actuarially determined contribution (5,307,354) (4,243,055) (4,243,055) (3,864,536) (3,848,992) (3,179,583) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - Covered payroll $ 14,775,667 $ 14,345,307 $ 13,927,483 $ 13,521,828 $ 14,611,544 $ 14,474,267 Contributions as a percentage of
covered payroll 35.92% 29.58% 30.47% 28.58% 26.34% 21.97% B. Safety Employees, Cost-Sharing Multiple-Employer Defined Benefit Plan FY 2022-23 FY 2021-22 FY 2020-21 FY 2019-20 FY 2018-19 FY 2017-18 Contractually required contribution
(actuarially determined) $ 7,127,639 $ 6,327,221 $ 5,689,550 $ 5,108,009 $ 4,520,381 $ 3,625,107 Contributions is relation to the
actuarially determined contributions (7,127,639) (6,327,221) (5,689,550) (5,108,009) (4,520,381) (3,625,107) Contribution deficiency (excess) $ - $ - $ - $ - $ - $ - Covered payroll $ 11,506,713 $ 11,171,566 10,846,180 10,530,272 10,681,452 10,417,936 Contributions as a percentage of
covered payroll 61.94% 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: 6/30/2020 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 Entry Age Amortization method: (1) (1) (1) (1) (1) (1)
Assets valuation method: Market Value Market Value Market Value Market Value Market Value Market Value Inflation: 2.50% 2.50% 2.50% 2.63% 2.75% 2.75%
Salary increases: (2) (2) (2) (2) (2) (2)
Investment rate of return: 7.00% 7.00% 7.00% 7.25% 7.38% 7.50% Retirement age: (3) (3) (3) (3) (3) (3)
Mortality: (4) (4) (4) (4) (4) (4)
(1) Level percentage of payroll, closed
(2) Depending on age, service, and type of employment
(3) 50 for all plans, with the exception of 52 for Miscellaneous PEPRA 2%@62 (4) Mortality assumptions are based on mortality rates resulting from the most recent CalPERS Experience Study adopted by the CalPERS Board.
92 City Council/RSA Agenda 181 Tuesday, December 10, 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)
93 City Council/RSA Agenda 182 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2023
5. OTHER POST EMPLOYMENT BENEFITS (OPEB)
Measurement Period 2021-22 2020-21 2019-20 2018-19 2017-18 2016-17 Total OPEB Liability
Service Cost $ 313,177 $ 526,513 $ 512,421 $ 320,035 $ 477,452 $ 469,251 Interest on the total OPEB liability 1,029,611 1,018,377 1,001,572 1,294,855 1,257,466 1,039,025 Changes in benefit terms - - - - - 134,545
(664,484) (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 (978,253) (1,017,133) (1,024,032) (1,153,589) (1,235,546) (1,048,133) Net change in total OPEB liability (299,949) 64,303 1,442,506 (3,617,610) (32,554) 2,963,309 Total OPEB liability - beginning 17,329,013 17,264,710 15,822,204 19,439,814 19,472,368 16,509,059 Total OPEB liability - ending (a) $ 17,029,064 $ 17,329,013 $ 17,264,710 $ 15,822,204 $ 19,439,814 $ 19,472,368 Plan Fiduciary Net Position
Contributions - employer $ 836,963 $ 878,906 $ 668,351 $ 1,030,851 $ 581,906 $ 3,094,420 Contributions - employer implicit subsidy 141,290 138,227 355,681 518,389 511,778 353,713 POA Employees - - - - 141,862 -
Net investment income (1,821,897) 2,741,195 585,439 808,491 626,123 869,012 Benefit payments, including refunds of
employee contributions and implicit subsidy (978,253) (1,017,133) (1,024,032) (1,153,589) (1,235,546) (1,048,133) Administrative expense (62,303) (58,796) (44,405) (24,178) (23,900) (50,212) Net change in plan fiduciary net position (1,884,200) 2,682,399 541,034 1,179,964 602,223 3,218,800 Plan fiduciary net position - beginning 16,187,395 13,504,996 12,963,962 11,783,998 11,181,775 7,962,975 Plan fiduciary net position - ending (b) $ 14,303,195 $ 16,187,395 $ 13,504,996 $ 12,963,962 $ 11,783,998 $ 11,181,775 Net OPEB liability/(asset) - ending (a) - (b) $ 2,725,869 $ 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 83.99% 93.41% 78.22% 81.94% 60.62% 57.42% Covered-employee payroll $ 25,420,128 $ 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 10.72% 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) Differences between expected and actual
experience
94 City Council/RSA Agenda 183 Tuesday, December 10, 2024 City of Union City
Required Supplementary Information, Continued
For the year ended June 30, 2023
5. OTHER POST EMPLOYMENT BENEFITS (OPEB), Continued
Fiscal Year Ended June 30 2023 2022 2021 2020 2019 2018 Actuarially Determined Contribution (ADC) $ 683,363 $ 798,148 $ 779,772 $ 776,704 $ 1,153,781 $ 1,113,404 Contributions in relation to the ADC (1,119,325) (978,253) (1,017,133) (1,024,032) (1,093,684) (1,089,332) Contribution deficiency (excess) $ (435,962) $ (180,105) $ (237,361) $ (247,328) $ 60,097 $ 24,072 Covered-employee payroll $ 28,572,581 $ 25,420,128 $ 21,943,718 $ 20,793,624 $ 22,885,803 $ 21,813,931 Contributions as a percentage
of covered-employee payroll 3.92% 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 14 Years
Assumed Payroll Growth 2.80%
Rate of Return on Assets 6.00%
B. Schedule of Plan Contributions (1)
95 City Council/RSA Agenda 184 Tuesday, December 10, 2024 This page intentionally left blank.
96 City Council/RSA Agenda 185 Tuesday, December 10, 2024
SUPPLEMENTARY
INFORMATION
97 City Council/RSA Agenda 186 Tuesday, December 10, 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. 98 City Council/RSA Agenda 187 Tuesday, December 10, 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. 99 City Council/RSA Agenda 188 Tuesday, December 10, 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.
ARPA Special Revenue Fund
This fund accounts for distributions from the America Rescue Plan Act (ARPA) - Coronavirus State and Local Fiscal Recovery Funds.
100
City Council/RSA Agenda 189 Tuesday, December 10, 2024
NON-MAJOR GOVERNMENTAL FUNDS
SPECIAL REVENUE FUNDS, Continued:
Police Miscellaneous Grants Fund
This fund accounts for revenues and expenditures relating to miscellaneous police grants.
National Opiod Settlement Fund
This fund accounts for revenues and expenditures relating to the national opiod settlement.
Homeless Housing Assistance Prevention Fund
This fund accounts for revenues and expenditures relating to homeless housing assistance prevention.
Cannabis Community Benefits Fund
This fund accounts for revenues and expenditures relating to cannabis community benefits.
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. 101
City Council/RSA Agenda 190 Tuesday, December 10, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds
June 30, 2023
Street
Measure B Special State Lights and
ACTIA Parks Gas Tax Landscaping
ASSETS
Cash and investments $ 1,408,321 $ 1,259,146 $ 3,259,400 $ 1,427,687 Restricted cash and investments
with fiscal agents - - - -
Receivables:
Taxes - - - 8,851
Accounts - - 16,196 -
Interest - - - -
Intergovernmental 49,225 - 156,547 -
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - 282
Total assets $ 1,457,546 $ 1,259,146 $ 3,432,143 $ 1,436,820
LIABILITIES
Accounts payable $ 67,486 $ 296,622 $ 145,914 $ 112,023 Other accrued liabilities 13,205 45,676 67,530 21,312
Due to other funds - - - -
Unearned revenue - - - -
Total liabilities 80,691 342,298 213,444 133,335
DEFERRED INFLOW OF RESOURCES
Unavailable revenues 49,225 - 3,531 -
Total deferred inflow of resources 49,225 - 3,531 -
FUND BALANCE
Nonspendable - - - 282
Restricted 1,327,630 916,848 3,215,168 1,303,203
Committed - - - -
Unassigned - - - -
Total fund balance 1,327,630 916,848 3,215,168 1,303,485 Total liabilities, deferred inflow of resources and
fund balances $ 1,457,546 $ 1,259,146 $ 3,432,143 $ 1,436,820 Special Revenue Funds
102
City Council/RSA Agenda 191 Tuesday, December 10, 2024
Housing and CFD Supplemental
Community DIPSA Maintenance EMS Traffic Law
Development HOME Development Districts Enhancement Signalization Enforcement $ - $ 166,131 $ 303,227 $ 1,301,337 $ 234,266 $ 216,236 $ 406,948 - - - - - - -
- - - 1,453 1,204 - -
- - - - - - -
245,709 856,337 - - - - -
444,905 136,190 1,398 - - - 60,459
- - - - - - -
525,101 1,801,115 - - - - -
- - - - - - -
$ 1,215,715 $ 2,959,773 $ 304,625 $ 1,302,790 $ 235,470 $ 216,236 $ 467,407 $ 403,293 $ 23,672 $ 3,652 $ 47,628 $ 23,859 $ 124,028 $ - 7,518 - - 274 - - -
220,709 - - - - - -
- - - - - - -
631,520 23,672 3,652 47,902 23,859 124,028 -
690,614 1,002,254 1,398 - - - -
690,614 1,002,254 1,398 - - - -
- - - - - - -
- 1,933,847 - 1,254,888 211,611 - 467,407
- - 299,575 - - 92,208 -
(106,419) - - - - - -
(106,419) 1,933,847 299,575 1,254,888 211,611 92,208 467,407 $ 1,215,715 $ 2,959,773 $ 304,625 $ 1,302,790 $ 235,470 $ 216,236 $ 467,407 Special Revenue Funds
103
City Council/RSA Agenda 192 Tuesday, December 10, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2023
Recycling
Clean Water and Waste Used Oil Housing
Program Management Block Grant In-Lieu
ASSETS
Cash and investments $ - $ 381,661 $ 11,802 $ 1,618,700 Restricted cash and investments
with fiscal agents - - - -
Receivables:
Taxes 211 10,849 - -
Accounts - 69,998 - -
Interest - - - -
Intergovernmental - - - -
Due from other funds - - - 220,709
Loan receivable - - - 377,154
Prepaid items - - - -
Total assets $ 211 $ 462,508 $ 11,802 $ 2,216,563
LIABILITIES
Accounts payable $ 30,399 $ - $ - $ -
Other accrued liabilities - - - -
Due to other funds 2,097,895 - - -
Unearned revenue - - 10,139 -
Total liabilities 2,128,294 - 10,139 -
DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - - -
Total deferred inflow of resources - - - -
FUND BALANCE
Nonspendable - - - -
Restricted - 462,508 1,663 2,216,563
Committed - - - -
Unassigned (2,128,083) - - -
Total fund balance (2,128,083) 462,508 1,663 2,216,563
Total liabilities, deferred inflow of resources and
fund balances $ 211 $ 462,508 $ 11,802 $ 2,216,563
Special Revenue Funds
104
City Council/RSA Agenda 193 Tuesday, December 10, 2024
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel tax PBID Mitigation Management State Measure F Enforcement $ - $ 136,148 $ 36,695 $ 1,502,058 $ 82,767 $ 1,555,583 $ 81,628 - - - - - - -
1,089 1,295 - 25,978 - - -
- - - 38,506 - - -
- - - - - - -
- - - - - 56,585 -
- - - - - - -
- - - - - - -
- - - 11,241 - - -
$ 1,089 $ 137,443 $ 36,695 $ 1,577,783 $ 82,767 $ 1,612,168 $ 81,628 $ - $ 14,916 $ - $ 35,546 $ - $ 32,018 $ -
- 6,685 - 1,174,500 - 18,562 -
1,228 - - - - - -
- - - - - - -
1,228 21,601 - 1,210,046 - 50,580 -
- - - - - - -
- - - - - - -
- - - 11,241 - - -
- 115,842 36,695 356,496 82,767 1,561,588 81,628
- - - - - - -
(139) - - - - - -
(139) 115,842 36,695 367,737 82,767 1,561,588 81,628
$ 1,089 $ 137,443 $ 36,695 $ 1,577,783 $ 82,767 $ 1,612,168 $ 81,628 Special Revenue Funds
105
City Council/RSA Agenda 194 Tuesday, December 10, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2023
Youth Measure D
Violence Waste
Prevention & Reduction/ Affordable Public
Intervention Recycling Housing Art
ASSETS
Cash and investments $ 1,143,846 $ 172,460 $ 1,283,282 $ 1,005,579 Restricted cash and investments
with fiscal agents - - - -
Receivables:
Taxes - - - -
Accounts - - - -
Interest - - - -
Intergovernmental 143,612 - - -
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - -
Total assets $ 1,287,458 $ 172,460 $ 1,283,282 $ 1,005,579
LIABILITIES
Accounts payable $ 3,690 $ 1,000 $ - $ 500
Other accrued liabilities - - - -
Due to other funds - - - -
Unearned revenue - - - -
Total liabilities 3,690 1,000 - 500
DEFERRED INFLOW OF RESOURCES
Unavailable revenues 63,921 - - -
Total deferred inflow of resources 63,921 - - -
FUND BALANCE
Nonspendable - - - -
Restricted 1,219,847 171,460 1,283,282 -
Committed - - - 1,005,079
Unassigned - - - -
Total fund balance 1,219,847 171,460 1,283,282 1,005,079 Total liabilities, deferred inflow of resources and
fund balances $ 1,287,458 $ 172,460 $ 1,283,282 $ 1,005,579 Special Revenue Funds
106
City Council/RSA Agenda 195 Tuesday, December 10, 2024
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ 5,434,917 $ 323,102 $ 492,445 $ 270,513 $ 6,323,492 $ 299,496 $ - - - - - - - 15,520,061
391,771 24,447 - - - - -
- - - - - - -
- - - - - - -
- - - - 273,893 - -
- - - - - - -
- - - - - - -
- - - - - - -
$ 5,826,688 $ 347,549 $ 492,445 $ 270,513 $ 6,597,385 $ 299,496 $ 15,520,061 $ 3,028 $ 8,423 $ 5,598 $ - $ 39,537 $ - $ -
38,884 - - - 25,754 - -
- - - - - - -
- - - - - - -
41,912 8,423 5,598 - 65,291 - -
- - - - - - -
- - - - - - -
- - - - - - -
5,784,776 339,126 486,847 270,513 6,532,094 299,496 15,520,061 - - - - - - -
- - - - - - -
5,784,776 339,126 486,847 270,513 6,532,094 299,496 15,520,061 $ 5,826,688 $ 347,549 $ 492,445 $ 270,513 $ 6,597,385 $ 299,496 $ 15,520,061 Special Revenue Funds
107
City Council/RSA Agenda 196 Tuesday, December 10, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2023
Beverage Office of Homeless
SB 1383 Container Traffic Provider
Recycle Recycling Safety Incubator
ASSETS
Cash and investments $ 252,695 $ 14,197 $ 22,935 $ -
Restricted cash and investments
with fiscal agents - - - -
Receivables:
Taxes - - - -
Accounts 8,583 - - -
Interest - - - -
Intergovernmental - - - 34,846
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - -
Total assets $ 261,278 $ 14,197 $ 22,935 $ 34,846
LIABILITIES
Accounts payable $ 2,555 $ - $ - $ 21,234
Other accrued liabilities 28 - - -
Due to other funds - - - 212,287
Unearned revenue - 5,236 - -
Total liabilities 2,583 5,236 - 233,521
DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - - 34,846
Total deferred inflow of resources - - - 34,846
FUND BALANCE
Nonspendable - - - -
Restricted 258,695 8,961 22,935 -
Committed - - - -
Unassigned - - - (233,521)
Total fund balance 258,695 8,961 22,935 (233,521)
Total liabilities, deferred inflow of resources and
fund balances $ 261,278 $ 14,197 $ 22,935 $ 34,846
Special Revenue Funds
108
City Council/RSA Agenda 197 Tuesday, December 10, 2024
Homeless
Police National Housing Cannabis Pension Community
Miscellaneous Opiod Assistance Community Obligation Facilities ARPA Grants Settlement Prevention Benefits Bonds District $ - $ - $ 70,879 $ - $ - $ 2,246,676 $ 845,615
- - - - - 3,065,654 550,287
- - - - - - -
- - - - - - -
- - - - - - -
- 47,040 - 122,203 - - -
- - - - - - -
- - - - - - -
- - - - - - -
$ - $ 47,040 $ 70,879 $ 122,203 $ - $ 5,312,330 $ 1,395,902 $ - $ 975 $ 36 $ - $ 21,996 $ - $ -
- - - - - - -
- - - - - - -
- - 70,843 - - - -
- 975 70,879 - 21,996 - -
- - - - - - -
- - - - - - -
- - - - - - -
- 46,065 - 122,203 - 5,312,330 1,395,902
- - - - - - -
- - - - (21,996) - -
- 46,065 - 122,203 (21,996) 5,312,330 1,395,902
$ - $ 47,040 $ 70,879 $ 122,203 $ - $ 5,312,330 $ 1,395,902 Special Revenue Funds Debt Service Funds
109
City Council/RSA Agenda 198 Tuesday, December 10, 2024
City of Union City
Combining Balance Sheet
Non-Major Governmental Funds, Continued
June 30, 2023
Capital Bridge
Facilities Benefit Park Measure
Improvements District Facilities WW
ASSETS
Cash and investments $ - $ 248,893 $ 2,615,143 $ 8,518
Restricted cash and investments
with fiscal agents - - - -
Receivables:
Taxes - - - -
Accounts - - - -
Interest - - - -
Intergovernmental - - - -
Due from other funds - - - -
Loan receivable - - - -
Prepaid items - - - -
Total assets $ - $ 248,893 $ 2,615,143 $ 8,518
LIABILITIES
Accounts payable $ 5,513 $ - $ - $ -
Other accrued liabilities 32,496 - - -
Due to other funds 738,953 - - -
Unearned revenue - - - -
Total liabilities 776,962 - - -
DEFERRED INFLOW OF RESOURCES
Unavailable revenues - - - -
Total deferred inflow of resources - - - -
FUND BALANCE
Nonspendable - - - -
Restricted - - - -
Committed - 248,893 2,615,143 8,518
Unassigned (776,962) - - -
Total fund balance (776,962) 248,893 2,615,143 8,518
Total liabilities, deferred inflow of resources and
fund balances $ - $ 248,893 $ 2,615,143 $ 8,518
Capital Project Funds
110
City Council/RSA Agenda 199 Tuesday, December 10, 2024
Total
Non-Major
Governmental
Funds
$ 38,464,424
19,136,002
467,148
133,283
1,102,046
1,526,903
220,709
2,703,370
11,523
$ 63,765,408
$ 1,475,141
1,452,424
3,271,072
86,218
6,284,855
1,845,789
1,845,789
11,523
54,620,945
4,269,416
(3,267,120)
55,634,764
$ 63,765,408
111
City Council/RSA Agenda 200 Tuesday, December 10, 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, 2023
Measure B Special State Street Lights
ACTIA Parks Gas Tax and Landscaping
REVENUES:
Taxes and special assessments $ - $ 4,355 $ 1,747,376 $ 2,626,727 Fines and forfeitures - - - -
Intergovernmental - 64,689 - -
Charges for services - - 1,090 2,799
Investment income 33,439 30,529 64,361 17,750
Other - 11,000 - -
Total revenues 33,439 110,573 1,812,827 2,647,276
EXPENDITURES:
Current:
General government - - - 19,065
Public safety - - - -
Housing and community development - - - -
Community and recreation services - - - -
Economic and community development - - - -
Public works 1,399,350 1,233,726 2,268,890 3,291,996
Capital outlay - - - -
Debt service:
Principal repayment - - - 274,582
Interest and fiscal charges - - - 70,589
Total expenditures 1,399,350 1,233,726 2,268,890 3,656,232
REVENUE OVER
(UNDER) EXPENDITURES (1,365,911) (1,123,153) (456,063) (1,008,956)
OTHER FINANCING
SOURCES (USES):
Transfers in - - - 750,000
Transfers out - - - -
Total other financing sources (uses) - - - 750,000
Net change in fund balances (1,365,911) (1,123,153) (456,063) (258,956) FUND BALANCES:
Beginning of year 2,693,541 2,040,001 3,671,231 1,562,441 End of year $ 1,327,630 $ 916,848 $ 3,215,168 $ 1,303,485 Special Revenue Funds
112
City Council/RSA Agenda 201 Tuesday, December 10, 2024
Community
Housing and Facility Supplemental
Community DIPSA Districts EMS Traffic Law
Development HOME Development Maintenance Enhancement Signalization Enforcement $ - $ - $ - $ 1,113,078 $ 341,440 $ - $ -
- - - - - - -
536,597 - - - - - 238,490
- - - - - 83,153 -
- 3,061 5,687 - 3,144 5,316 6,214
61,548 16,194 - - - - -
598,145 19,255 5,687 1,113,078 344,584 88,469 244,704
- - - 16,906 10,801 - -
- - - 245,885 272,045 - -
822,574 27,879 - - - - -
- - - - - - -
- - - - - - -
153,089 - 35,005 568,342 - 417,773 -
- - - - - - 7,703
- - - - - - -
- - - - - - -
975,663 27,879 35,005 831,133 282,846 417,773 7,703
(377,518) (8,624) (29,318) 281,945 61,738 (329,304) 237,001 - - - - - - -
- - - - - - -
- - - - - - -
(377,518) (8,624) (29,318) 281,945 61,738 (329,304) 237,001 271,099 1,942,471 328,893 972,943 149,873 421,512 230,406 $ (106,419) $ 1,933,847 $ 299,575 $ 1,254,888 $ 211,611 $ 92,208 $ 467,407 Special Revenue Funds
113
City Council/RSA Agenda 202 Tuesday, December 10, 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, 2023
Recycling
Clean Water and Waste Used Oil Housing
Program Management Block Grant In-Lieu
REVENUES:
Taxes and special assessments $ 1,279,462 $ - $ - $ -
Fines and forfeitures - - - -
Intergovernmental - - 10,632 -
Charges for services 2,228 316,914 - 6,000
Investment income - - - -
Other - - - 15,655
Total revenues 1,281,690 316,914 10,632 21,655
EXPENDITURES:
Current:
General government 22 13,675 - -
Public safety - - - -
Housing and community development - - - 184,153
Community and recreation services - - - -
Economic and community development 316,736 - - 38,686
Public works 1,860,970 - 10,139 -
Capital outlay - - - -
Debt service:
Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 2,177,728 13,675 10,139 222,839
REVENUE OVER
(UNDER) EXPENDITURES (896,038) 303,239 493 (201,184)
OTHER FINANCING
SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (896,038) 303,239 493 (201,184) FUND BALANCES:
Beginning of year (1,232,045) 159,269 1,170 2,417,747
End of year $ (2,128,083) $ 462,508 $ 1,663 $ 2,216,563 Special Revenue Funds
114
City Council/RSA Agenda 203 Tuesday, December 10, 2024
Union Alameda County Solid Asset
Public Safety Landing Waste Import Waste Forfeiture CUPA Parcel Tax PBID Mitigation Management State Measure F Enforcement $ 8,870 $ 1,036,599 $ - $ 93,750 $ - $ - $ -
- - - - 1,588 - -
- - - - - 307,835 -
- - - 88,665 - - -
(30) 74 - - 1,453 25,683 -
- - - 38,346 - - 18,919
8,840 1,036,673 - 220,761 3,041 333,518 18,919
8 5,336 - 391,294 - - -
13,460 754,877 - - - - -
- - - - - - -
1,338 - - - - - -
- 308,419 - - - - -
- - - - - 124,880 -
- - - - - 10,308 -
- - - - - - -
- - - - - - -
14,806 1,068,632 - 391,294 - 135,188 -
(5,966) (31,959) - (170,533) 3,041 198,330 18,919
- 30,900 - 39,660 - - -
- - - - - - -
- 30,900 - 39,660 - - -
(5,966) (1,059) - (130,873) 3,041 198,330 18,919
5,827 116,901 36,695 498,610 79,726 1,363,258 62,709
$ (139) $ 115,842 $ 36,695 $ 367,737 $ 82,767 $ 1,561,588 $ 81,628 Special Revenue Funds
115
City Council/RSA Agenda 204 Tuesday, December 10, 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, 2023
Youth Measure D
Violence Waste
Prevention/ Reduction/ Affordable Public
Intervention Recycling Housing Art
REVENUES:
Taxes and special assessments $ - $ - $ - $ 30,120
Fines and forfeitures - - - -
Intergovernmental 536,550 154,794 - -
Charges for services - - - -
Investment income - 3,959 - 17,785
Other - - 13,500 -
Total revenues 536,550 158,753 13,500 47,905
EXPENDITURES:
Current:
General government - 304,676 - -
Public safety - - - -
Housing and community development - - - -
Community and recreation services 229,549 - - 7,723
Economic and community development - - - -
Public works - - - -
Capital outlay 376 - - -
Debt service:
Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 229,925 304,676 - 7,723
REVENUE OVER
(UNDER) EXPENDITURES 306,625 (145,923) 13,500 40,182
OTHER FINANCING
SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances 306,625 (145,923) 13,500 40,182 FUND BALANCES:
Beginning of year 913,222 317,383 1,269,782 964,897
End of year $ 1,219,847 $ 171,460 $ 1,283,282 $ 1,005,079 Special Revenue Funds
116
City Council/RSA Agenda 205 Tuesday, December 10, 2024
Rent Mediation/ SB 1 Road Affordable
Cable TV Eviction Traffic Maintenance Housing Pension
Measure BB PEG Protection Congestion & Rehab Impact Fee Stabilization $ 2,209,398 $ - $ - $ - $ - $ - $ -
- - - - - - -
- - - - 1,563,051 - -
- - 58,567 - - 186,386 -
78,462 - - 4,779 103,449 - 980,985
- 95,803 - - - - -
2,287,860 95,803 58,567 4,779 1,666,500 186,386 980,985 - 7,729 - - - - 58,408
- - - - - - -
- - 51,114 - - - -
- - - - - - -
- - - - - - -
242,785 - - - 289,300 - -
- - - - - - -
- - - - - - -
- - - - - - -
242,785 7,729 51,114 - 289,300 - 58,408
2,045,075 88,074 7,453 4,779 1,377,200 186,386 922,577
- - - - - - -
- - - - - - -
- - - - - - -
2,045,075 88,074 7,453 4,779 1,377,200 186,386 922,577
3,739,701 251,052 479,394 265,734 5,154,894 113,110 14,597,484 $ 5,784,776 $ 339,126 $ 486,847 $ 270,513 $ 6,532,094 $ 299,496 $ 15,520,061 Special Revenue Funds
117
City Council/RSA Agenda 206 Tuesday, December 10, 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, 2023
Beverage Office of Homeless
SB 1383 Container Traffic Provider
Recycle Recycling Safety Incubator
REVENUES:
Taxes and special assessments $ 103,000 $ - $ - $ -
Fines and forfeitures - - - -
Intergovernmental - 17,276 34,008 -
Charges for services - - - -
Investment income - 157 - -
Other - - - -
Total revenues 103,000 17,433 34,008 -
EXPENDITURES:
Current:
General government 32,876 - - -
Public safety - - 17,408 -
Housing and community development - - - -
Community and recreation services - - - 198,399
Economic and community development - - - -
Public works - 24,204 - -
Capital outlay 11,960 - - 276
Debt service:
Principal repayment - - - -
Interest and fiscal charges - - - -
Total expenditures 44,836 24,204 17,408 198,675
REVENUE OVER
(UNDER) EXPENDITURES 58,164 (6,771) 16,600 (198,675)
OTHER FINANCING
SOURCES (USES):
Transfers in - - - -
Transfers out (3,000) - - -
Total other financing sources (uses) (3,000) - - -
Net change in fund balances 55,164 (6,771) 16,600 (198,675) FUND BALANCES:
Beginning of year 203,531 15,732 6,335 (34,846)
End of year $ 258,695 $ 8,961 $ 22,935 $ (233,521)
Special Revenue Funds
118
City Council/RSA Agenda 207 Tuesday, December 10, 2024
Homeless
Police National Housing Cannabis Pension Community
Miscellaneous Opiod Assistance Community Obligation Facilities ARPA Grants Settlement Prevention Benefits Bonds District $ - $ - $ - $ - $ - $ - $ 547,824
- - - - - - -
7,049,913 47,040 9,301 122,203 - - -
- - - - - - -
- - - - - 103,964 16,881
- - - - - 3,150,687 -
7,049,913 47,040 9,301 122,203 - 3,254,651 564,705
- - - - 21,996 2,672 10,080
- 975 - - - - -
- - - - - - -
- - 9,301 - - - -
- - - - - - -
- - - - - - -
- - - - - - -
- - - - - 2,225,000 385,000
- - - - - 373,996 136,589
- 975 9,301 - 21,996 2,601,668 531,669
7,049,913 46,065 - 122,203 (21,996) 652,983 33,036
- - - - - - -
(7,049,913) - - - - - -
(7,049,913) - - - - - -
- 46,065 - 122,203 (21,996) 652,983 33,036
- - - - - 4,659,347 1,362,866 -
$ - $ 46,065 $ - $ 122,203 $ (21,996) $ 5,312,330 $ 1,395,902 Special Revenue Funds Debt Service Funds
119
City Council/RSA Agenda 208 Tuesday, December 10, 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, 2023
Capital Bridge
Facilities Benefit Park Measure
Improvements District Facilities WW
REVENUES:
Taxes and special assessments $ - $ 8,010 $ - $ -
Fines and forfeitures - - - -
Intergovernmental - - - -
Charges for services 66,018 - - -
Investment income 3,667 4,263 30,830 -
Other 2,048 - 919,512 -
Total revenues 71,733 12,273 950,342 -
EXPENDITURES:
Current:
General government - - - -
Public safety - - - -
Housing and community development - - - -
Community and recreation services - - - -
Economic and community development - - - -
Public works 81,721 - - -
Capital outlay 1,307,291 - - -
Debt service:
Principal repayment 316,157 - - -
Interest and fiscal charges 42,793 - - -
Total expenditures 1,747,962 - - -
REVENUE OVER
(UNDER) EXPENDITURES (1,676,229) 12,273 950,342 -
OTHER FINANCING
SOURCES (USES):
Transfers in - - - -
Transfers out - - - -
Total other financing sources (uses) - - - -
Net change in fund balances (1,676,229) 12,273 950,342 - FUND BALANCES:
Beginning of year 899,267 236,620 1,664,801 8,518
End of year $ (776,962) $ 248,893 $ 2,615,143 $ 8,518
Capital Project Funds
120
City Council/RSA Agenda 209 Tuesday, December 10, 2024
Total
Non-Major
Governmental
Funds
$ 11,150,009
1,588
10,692,379
811,820
1,545,862
4,343,212
28,544,870
895,544
1,304,650
1,085,720
446,310
663,841
12,002,170
1,337,914
3,200,739
623,967
21,560,855
6,984,015
820,560
(7,052,913)
(6,232,353)
751,662
54,883,102
$ 55,634,764
121
City Council/RSA Agenda 210 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure B Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ - $ - $ - $ -
Charges for services - - - -
Investment income - - 33,439 33,439
- -
Total revenues - - 33,439 33,439
EXPENDITURES:
Current:
Public works - 1,824,885 1,399,350 425,535
Capital outlay - 4,625 - 4,625
Total expenditures - 1,829,510 1,399,350 430,160
Net change in fund balance $ - $ (1,829,510) (1,365,911) $ 463,599 FUND BALANCES:
Beginning of year 2,693,541
End of year $ 1,327,630
Budgeted Amounts
City of Union City
122
City Council/RSA Agenda 211 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Special Parks Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 1,514,400 $ 1,514,400 $ 4,355 $ (1,510,045) Intergovernmental - 222,820 64,689 (158,131)
Investment income 30,000 30,000 30,529 529
Other - 11,000 11,000 -
Total revenues 1,544,400 1,778,220 110,573 (1,667,647)
EXPENDITURES:
Current:
Public works 260,000 1,345,236 1,233,726 111,510
Total expenditures 260,000 1,345,236 1,233,726 111,510
Net change in fund balance $ 1,284,400 $ 432,984 (1,123,153) $ (1,556,137) FUND BALANCES:
Beginning of year 2,040,001
End of year $ 916,848
City of Union City
Budgeted Amounts
123
City Council/RSA Agenda 212 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 2,982,000 $ 2,982,000 $ 1,747,376 $ (1,234,624) Charges for services 5,800 410,800 1,090 (409,710)
Investment income 41,000 41,000 64,361 23,361
Other 2,200 2,200 - (2,200)
- -
Total revenues 3,031,000 3,436,000 1,812,827 (1,623,173) EXPENDITURES:
Current:
Public works 2,042,247 2,911,748 2,268,890 642,858
Total expenditures 2,042,247 2,911,748 2,268,890 642,858 Net change in fund balance $ 988,753 $ 524,252 (456,063) $ (980,315) FUND BALANCES:
Beginning of year 3,671,231
End of year $ 3,215,168
City of Union City
Budgeted Amounts
124
City Council/RSA Agenda 213 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 2,715,500 $ 2,715,500 $ 2,626,727 $ (88,773) Charges for services 2,300 2,300 2,799 499
Investment income 26,400 26,400 17,750 (8,650)
Total revenues 2,744,200 2,744,200 2,647,276 (96,924)
EXPENDITURES:
Current:
General government 12,500 12,500 19,065 (6,565)
Public works 3,304,822 3,517,829 3,291,996 225,833
Debt service:
Principal retirement 274,583 274,583 274,582 1
Interest and fiscal charges 70,590 70,590 70,589 1
Total expenditures 3,662,495 3,875,502 3,656,232 219,270 REVENUE OVER (UNDER) EXPENDITURES (918,295) (1,131,302) (1,008,956) 122,346
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 $ (168,295) $ (381,302) (258,956) $ 122,346 FUND BALANCES:
Beginning of year 1,562,441
End of year $ 1,303,485
City of Union City
Budgeted Amounts
125
City Council/RSA Agenda 214 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 684,700 $ 724,092 $ 536,597 $ (187,495) Other 500 500 61,548 61,048
Total revenues 685,200 724,592 598,145 (126,447)
EXPENDITURES:
Current:
Housing and community development 401,065 781,925 822,574 (40,649) Public works - 409,824 153,089 256,735
Total expenditures 401,065 1,191,749 975,663 216,086
Net change in fund balance $ 284,135 $ (467,157) (377,518) $ 89,639 FUND BALANCES:
Beginning of year 271,099
End of year $ (106,419)
City of Union City
Budgeted Amounts
126
City Council/RSA Agenda 215 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual HOME Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 163,970 $ 163,970 $ - $ (163,970)
Charges for services - - - -
Investment income 1,000 1,000 3,059 2,059
Other 8,000 8,000 16,194 8,194
Total revenues 172,970 172,970 19,253 (153,717)
EXPENDITURES:
Current:
Housing and community development 172,970 225,667 27,877 197,790 Total expenditures 172,970 225,667 27,877 197,790
Net change in fund balance $ - $ (52,697) (8,624) $ 44,073 FUND BALANCES:
Beginning of year 1,942,471
End of year $ 1,933,847
City of Union City
Budgeted Amounts
127
City Council/RSA Agenda 216 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual DIPSA Development Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 3,316,300 $ 3,316,300 $ - $ (3,316,300) Investment income 10,000 10,000 5,687 (4,313)
Total revenues 3,326,300 3,326,300 5,687 (3,320,613)
EXPENDITURES:
Current:
Economic and community development - 22,130 - 22,130
Public works 1,860,000 166,331 35,005 131,326
Debt service:
Principal retirement 65,852 - - -
Interest and fiscal charges 2,090 - - -
Total expenditures 1,927,942 188,461 35,005 153,456
Net change in fund balance $ 1,398,358 $ 3,137,839 (29,318) $ (3,167,157) FUND BALANCES:
Beginning of year 328,893
End of year $ 299,575
City of Union City
Budgeted Amounts
128
City Council/RSA Agenda 217 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 1,068,000 $ 1,068,000 $ 1,113,078 $ 45,078 Total revenues 1,068,000 1,068,000 1,113,078 45,078
EXPENDITURES:
Current:
General government 9,500 9,500 16,906 (7,406)
Public safety 255,203 255,203 245,885 9,318
Public works 650,284 650,284 568,342 81,942
Total expenditures 914,987 914,987 831,133 83,854
REVENUE OVER (UNDER) EXPENDITURES 153,013 153,013 281,945 128,932
OTHER FINANCING
SOURCES (USES):
Transfers in 39,000 39,000 - (39,000)
Total other financing sources (uses) 39,000 39,000 - (39,000) Net change in fund balance $ 192,013 $ 192,013 281,945 $ 89,932 FUND BALANCES:
Beginning of year 972,943
End of year $ 1,254,888
City of Union City
Budgeted Amounts
129
City Council/RSA Agenda 218 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual EMS Enhancement Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 344,300 $ 344,300 $ 341,440 $ (2,860) Investment income - - 3,144 3,144
Total revenues 344,300 344,300 344,584 284
EXPENDITURES:
Current:
General government 10,000 10,000 10,801 (801)
Public safety 283,920 283,920 272,045 11,875
Total expenditures 293,920 293,920 282,846 11,074
Net change in fund balance $ 50,380 $ 50,380 61,738 $ 11,358 FUND BALANCES:
Beginning of year 149,873
End of year $ 211,611
City of Union City
Budgeted Amounts
130
City Council/RSA Agenda 219 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Signalization Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 779,800 $ 779,800 $ 83,153 $ (696,647) Investment income 5,200 5,200 5,316 116
Total revenues 785,000 785,000 88,469 (696,531)
EXPENDITURES:
Current:
Public works 720,000 441,405 417,773 23,632
Total expenditures 720,000 441,405 417,773 23,632
Net change in fund balance $ 65,000 $ 343,595 (329,304) $ (672,899) FUND BALANCES:
Beginning of year 421,512
End of year $ 92,208
City of Union City
Budgeted Amounts
131
City Council/RSA Agenda 220 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 112,000 $ 112,000 $ 238,490 $ 126,490 Investment income 1,500 1,500 6,214 4,714
Total revenues 113,500 113,500 244,704 131,204
EXPENDITURES:
Capital outlay - 122,498 7,703 114,795
Total expenditures - 122,498 7,703 114,795
Net change in fund balance $ 113,500 $ (8,998) 237,001 $ 245,999 FUND BALANCES:
Beginning of year 230,406
End of year $ 467,407
City of Union City
Budgeted Amounts
132
City Council/RSA Agenda 221 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 2,056,100 $ 2,056,100 $ 1,279,462 $ (776,638) Charges for services 1,000 1,000 2,228 1,228
Total revenues 2,057,100 2,057,100 1,281,690 (775,410)
EXPENDITURES:
Current:
General government 6,000 6,000 22 5,978
Economic and community development 324,543 329,278 316,736 12,542 Public works 1,818,257 1,879,364 1,860,970 18,394
Total expenditures 2,148,800 2,214,642 2,177,728 36,914 Net change in fund balance $ (91,700) $ (157,542) (896,038) $ (738,496) FUND BALANCES:
Beginning of year (1,232,045)
End of year $ (2,128,083)
City of Union City
Budgeted Amounts
133
City Council/RSA Agenda 222 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 271,600 $ 271,600 $ 316,914 $ 45,314 Total revenues 271,600 271,600 316,914 45,314
EXPENDITURES:
Current:
General government 6,000 6,000 13,675 (7,675)
Total expenditures 6,000 6,000 13,675 (7,675)
REVENUE OVER (UNDER) EXPENDITURES 265,600 265,600 303,239 37,639
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 $ 15,600 $ 15,600 303,239 $ 287,639 FUND BALANCES:
Beginning of year 159,269
End of year $ 462,508
City of Union City
Budgeted Amounts
134
City Council/RSA Agenda 223 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 12,500 $ 12,500 $ 10,632 $ (1,868)
Total revenues 12,500 12,500 10,632 (1,868)
EXPENDITURES:
Current:
Public works 12,500 22,639 10,139 12,500
Total expenditures 12,500 22,639 10,139 12,500
Net change in fund balance $ - $ (10,139) 493 $ 10,632
FUND BALANCES:
Beginning of year 1,170
End of year $ 1,663
City of Union City
Budgeted Amounts
135
City Council/RSA Agenda 224 Tuesday, December 10, 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, 2023
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 6,000 1,700
Other - - 15,655 15,655
Total revenues 54,300 54,300 21,655 (32,645)
EXPENDITURES:
Current:
Housing and community development 242,247 256,352 184,153 72,199 Economic and community development 43,020 43,020 38,686 4,334 Total expenditures 285,267 299,372 222,839 76,533
Net change in fund balance $ (230,967) $ (245,072) (201,184) $ 43,888 FUND BALANCES:
Beginning of year 2,417,747
End of year $ 2,216,563
City of Union City
Budgeted Amounts
136
City Council/RSA Agenda 225 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ - $ - $ 8,870 $ 8,870
Investment income - - (30) (30)
Total revenues - - 8,840 8,840
EXPENDITURES:
Current:
General government - - 8 (8)
Public safety - - 13,460 (13,460)
Total expenditures - - 14,806 (14,806)
Net change in fund balance $ - $ - (5,966) $ (5,966)
FUND BALANCES:
Beginning of year 5,827
End of year $ (139)
City of Union City
Budgeted Amounts
137
City Council/RSA Agenda 226 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 988,700 $ 988,700 $ 1,036,599 $ 47,899 Investment income 500 500 74 (426)
Total revenues 989,200 989,200 1,036,673 47,473
EXPENDITURES:
Current:
General government 3,500 1,882 5,336 (3,454)
Public safety 865,945 867,611 754,877 112,734
Economic and community development 329,290 491,464 308,419 183,045 Total expenditures 1,198,735 1,360,957 1,068,632 292,325 REVENUE OVER (UNDER) EXPENDITURES (209,535) (371,757) (31,959) 339,798
OTHER FINANCING
SOURCES (USES):
Transfers in 30,900 30,900 30,900 -
Total other financing sources (uses) 30,900 30,900 30,900 - Net change in fund balance $ (178,635) $ (340,857) (1,059) $ 339,798 FUND BALANCES:
Beginning of year 116,901
End of year $ 115,842
City of Union City
Budgeted Amounts
138
City Council/RSA Agenda 227 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 25,500 $ 25,500 $ - $ (25,500)
Total revenues 25,500 25,500 - (25,500)
EXPENDITURES:
Current:
General government 25,500 25,500 - 25,500
Total expenditures 25,500 25,500 - 25,500
Net change in fund balance $ - $ - - $ -
FUND BALANCES:
Beginning of year 36,695
End of year $ 36,695
City of Union City
Budgeted Amounts
139
City Council/RSA Agenda 228 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 99,500 $ 99,500 $ 93,750 $ (5,750) Charges for services 94,500 94,500 88,665 (5,835)
Other - - 38,346 38,346
Total revenues 194,000 194,000 220,761 26,761
EXPENDITURES:
Current:
General government 440,508 549,867 391,294 158,573
Capital outlay 3,000 3,000 - 3,000
Total expenditures 443,508 552,867 391,294 161,573
REVENUE OVER (UNDER) EXPENDITURES (249,508) (358,867) (170,533) 188,334
OTHER FINANCING
SOURCES (USES):
Transfers in - - 39,660 39,660
Total other financing sources (uses) - - 39,660 39,660
Net change in fund balance $ (249,508) $ (358,867) (130,873) $ 227,994 FUND BALANCES:
Beginning of year 498,610
End of year $ 367,737
City of Union City
Budgeted Amounts
140
City Council/RSA Agenda 229 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Fines and forfeitures $ 1,000 $ 1,000 $ 1,588 $ 588
Investment income - - 1,453 1,453
- -
Total revenues 1,000 1,000 3,041 2,041
Net change in fund balance $ 1,000 $ 1,000 3,041 $ 2,041 FUND BALANCES:
Beginning of year 79,726
End of year $ 82,767
City of Union City
Budgeted Amounts
141
City Council/RSA Agenda 230 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure F Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 298,200 $ 298,200 $ 307,835 $ 9,635 Investment income 4,000 4,000 25,683 21,683
Total revenues 302,200 302,200 333,518 31,318
EXPENDITURES:
Current:
Public works 310,000 503,200 124,880 378,320
Capital outlay 5,000 10,308 10,308 -
Total expenditures 315,000 513,508 135,188 378,320
Net change in fund balance $ (12,800) $ (211,308) 198,330 $ 409,638 FUND BALANCES:
Beginning of year 1,363,258
End of year $ 1,561,588
City of Union City
Budgeted Amounts
142
City Council/RSA Agenda 231 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual CUPA Enforcement Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other $ 2,000 $ 2,000 $ 18,919 $ 16,919
Total revenues 2,000 2,000 18,919 16,919
Net change in fund balance $ 2,000 $ 2,000 18,919 $ 16,919 FUND BALANCES:
Beginning of year 62,709
End of year $ 81,628
City of Union City
Budgeted Amounts
143
City Council/RSA Agenda 232 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 337,000 $ 337,000 $ 536,550 $ 199,550 Total revenues 337,000 337,000 536,550 199,550
EXPENDITURES:
Current:
Community and recreation services 267,734 267,734 229,549 38,185 Capital outlay 31,695 31,695 376 31,319
Total expenditures 299,429 299,429 229,925 69,504
Net change in fund balance $ 37,571 $ 37,571 306,625 $ 269,054 FUND BALANCES:
Beginning of year 913,222
End of year $ 1,219,847
City of Union City
Budgeted Amounts
144
City Council/RSA Agenda 233 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 219,600 $ 219,600 $ 154,794 $ (64,806) Investment income 2,000 2,000 3,959 1,959
Total revenues 221,600 221,600 158,753 (62,847)
EXPENDITURES:
Current:
General government 348,982 348,982 304,676 44,306
Total expenditures 348,982 348,982 304,676 44,306
REVENUE OVER (UNDER) EXPENDITURES (127,382) (127,382) (145,923) (18,541)
OTHER FINANCING
SOURCES (USES):
Transfers in 140,000 140,000 - (140,000)
Total other financing sources (uses) 140,000 140,000 - (140,000) Net change in fund balance $ 12,618 $ 12,618 (145,923) $ (158,541) FUND BALANCES:
Beginning of year 317,383
End of year $ 171,460
City of Union City
Budgeted Amounts
145
City Council/RSA Agenda 234 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other $ 10,000 $ 10,000 $ 13,500 $ 3,500
Total revenues 10,000 10,000 13,500 3,500
Net change in fund balance $ 10,000 $ 10,000 13,500 $ 3,500 FUND BALANCES:
Beginning of year 1,269,782
End of year $ 1,283,282
City of Union City
Budgeted Amounts
146
City Council/RSA Agenda 235 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Public Art Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 1,008,000 $ 1,008,000 $ 30,120 $ (977,880) Investment income - - 17,785 17,785
Total revenues 1,008,000 1,008,000 47,905 (960,095)
EXPENDITURES:
Current:
Community and recreation services - - 7,723 (7,723)
Economic and community development - 161,200 - 161,200
Total expenditures - 161,200 7,723 153,477
Net change in fund balance $ 1,008,000 $ 846,800 40,182 $ (806,618) FUND BALANCES:
Beginning of year 964,897
End of year $ 1,005,079
City of Union City
Budgeted Amounts
147
City Council/RSA Agenda 236 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Measure BB Special Revenue Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 1,145,600 $ 1,145,600 $ 2,209,398 $ 1,063,798 Investment income 14,400 14,400 78,462 64,062
Total revenues 1,160,000 1,160,000 2,287,860 1,127,860
EXPENDITURES:
Current:
Public works 1,015,000 2,173,367 242,785 1,930,582
Total expenditures 1,015,000 2,173,367 242,785 1,930,582 Net change in fund balance $ 145,000 $ (1,013,367) 2,045,075 $ 3,058,442 FUND BALANCES:
Beginning of year 3,739,701
End of year $ 5,784,776
City of Union City
Budgeted Amounts
148
City Council/RSA Agenda 237 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other 35,800 35,800 95,803 60,003
Total revenues 35,800 35,800 95,803 60,003
EXPENDITURES:
Current:
General government 25,000 25,000 7,729 17,271
Total expenditures 25,000 25,000 7,729 17,271
Net change in fund balance $ 10,800 $ 10,800 88,074 $ 77,274 FUND BALANCES:
Beginning of year 251,052
End of year $ 339,126
City of Union City
Budgeted Amounts
149
City Council/RSA Agenda 238 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 132,100 $ 132,100 $ 58,567 $ (73,533) Total revenues 132,100 132,100 58,567 (73,533)
EXPENDITURES:
Current:
Housing and community development 158,500 214,282 51,114 163,168 Total expenditures 158,500 214,282 51,114 163,168
Net change in fund balance $ (26,400) $ (82,182) 7,453 $ 89,635 FUND BALANCES:
Beginning of year 479,394
End of year $ 486,847
City of Union City
Budgeted Amounts
150
City Council/RSA Agenda 239 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Traffic Congestion Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Investment income $ - $ - $ 4,779 $ 4,779
Total revenues - - 4,779 4,779
Net change in fund balance $ - $ - 4,779 $ 4,779
FUND BALANCES:
Beginning of year 265,734
End of year $ 270,513
City of Union City
Budgeted Amounts
151
City Council/RSA Agenda 240 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB 1 Maintenance & Rehab Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 1,478,600 $ 1,478,600 $ 1,563,051 $ 84,451 Investment income 20,400 20,400 103,449 83,049
Total revenues 1,499,000 1,499,000 1,666,500 167,500
EXPENDITURES:
Current:
Public works 1,170,750 5,699,767 289,300 5,410,467
Total expenditures 1,170,750 5,699,767 289,300 5,410,467 Net change in fund balance $ 328,250 $ (4,200,767) 1,377,200 $ 5,577,967 FUND BALANCES:
Beginning of year 5,154,894
End of year $ 6,532,094
City of Union City
Budgeted Amounts
152
City Council/RSA Agenda 241 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Affordable Housing Impact Fee Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 47,800 $ 47,800 $ 186,386 $ 138,586 Investment income 5,100 5,100 - (5,100)
Total revenues 52,900 52,900 186,386 133,486
Net change in fund balance $ 52,900 $ 52,900 186,386 $ 133,486 FUND BALANCES:
Beginning of year 113,110
End of year $ 299,496
City of Union City
Budgeted Amounts
153
City Council/RSA Agenda 242 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Pension Stabilization Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Investment income $ 772,500 $ 772,500 $ 980,985 $ 208,485 Total revenues 772,500 772,500 980,985 208,485
EXPENDITURES:
Current:
General government 56,000 56,000 58,408 (2,408)
Total expenditures 56,000 56,000 58,408 (2,408)
Net change in fund balance $ 716,500 $ 716,500 922,577 $ 206,077 FUND BALANCES:
Beginning of year 14,597,484
End of year $ 15,520,061
City of Union City
Budgeted Amounts
154
City Council/RSA Agenda 243 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual SB 1383 Recycle Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 150,000 $ 150,000 $ 103,000 $ (47,000) Total revenues 150,000 150,000 103,000 (47,000)
EXPENDITURES:
Current:
General government 150,000 150,000 32,876 117,124
Capital outlay - - 11,960 (11,960)
Total expenditures 150,000 150,000 44,836 105,164
REVENUE OVER (UNDER) EXPENDITURES - - 58,164 58,164
OTHER FINANCING
SOURCES (USES):
Transfers out - - (3,000) (3,000)
Total other financing sources (uses) - - (3,000) (3,000) Net change in fund balance $ - $ - 55,164 $ 55,164
FUND BALANCES:
Beginning of year 203,531
End of year $ 258,695
City of Union City
Budgeted Amounts
155
City Council/RSA Agenda 244 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Beverage Container Recycling Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 17,276 $ 17,276 $ -
Investment income - - 157 157
Total revenues - 17,276 17,433 157
EXPENDITURES:
Current:
Public works - 35,564 24,204 11,360
Total expenditures - 35,564 24,204 11,360
Net change in fund balance $ - $ (18,288) (6,771) $ 11,517 FUND BALANCES:
Beginning of year 15,732
End of year $ 8,961
City of Union City
Budgeted Amounts
156
City Council/RSA Agenda 245 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Office of Traffic Safety Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 80,000 $ 34,008 $ (45,992)
Total revenues - 80,000 34,008 (45,992)
EXPENDITURES:
Current:
Public safety - 80,060 17,408 62,652
Total expenditures - 80,060 17,408 62,652
Net change in fund balance $ - $ (60) 16,600 $ 16,660
FUND BALANCES:
Beginning of year 6,335
End of year $ 22,935
City of Union City
Budgeted Amounts
157
City Council/RSA Agenda 246 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Provider Incubator Fund
For the year ended June 30, 2023
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 253,935 253,935 198,399 55,536 Capital outlay - - 276 (276)
Total expenditures 253,935 253,935 198,675 55,260
Net change in fund balance $ - $ - (198,675) $ (198,675) FUND BALANCES:
Beginning of year (34,846)
End of year $ (233,521)
City of Union City
Budgeted Amounts
158
City Council/RSA Agenda 247 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual ARPA Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ 7,049,913 $ 7,049,913 $ 7,049,913 $ - Total revenues 7,049,913 7,049,913 7,049,913 -
REVENUE OVER (UNDER) EXPENDITURES 7,049,913 7,049,913 7,049,913 -
OTHER FINANCING
SOURCES (USES):
Transfers out (7,049,913) (7,049,913) (7,049,913) -
Total other financing sources (uses) (7,049,913) (7,049,913) (7,049,913) - Net change in fund balance $ - $ - - $ -
FUND BALANCES:
Beginning of year -
End of year $ -
City of Union City
Budgeted Amounts
159
City Council/RSA Agenda 248 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Police Miscellaneous Grants Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 47,040 $ 47,040 $ -
Total revenues - 47,040 47,040 -
EXPENDITURES:
Current:
Public safety - 29,040 975 28,065
Capital outlay - 18,000 - 18,000
Total expenditures - 47,040 975 46,065
Net change in fund balance $ - $ - 46,065 $ 46,065
FUND BALANCES:
Beginning of year -
End of year $ 46,065
City of Union City
Budgeted Amounts
160
City Council/RSA Agenda 249 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual National Opiod Settlement Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ - $ 9,301 $ 9,301
Total revenues - - 9,301 9,301
EXPENDITURES:
Current:
Community and recreation services - - 9,301 (9,301)
Total expenditures - - 9,301 (9,301)
Net change in fund balance $ - $ - - $ -
FUND BALANCES:
Beginning of year -
End of year $ -
City of Union City
Budgeted Amounts
161
City Council/RSA Agenda 250 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Homeless Housing Assistance Prevention Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ 122,203 $ 122,203 $ -
Total revenues - 122,203 122,203 -
EXPENDITURES:
Current:
Community and recreation services - 122,203 - 122,203
Total expenditures - 122,203 - 122,203
Net change in fund balance $ - $ - 122,203 $ 122,203
FUND BALANCES:
Beginning of year -
End of year $ 122,203
City of Union City
Budgeted Amounts
162
City Council/RSA Agenda 251 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Cannabis Community Benefits Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Intergovernmental $ - $ - $ - $ -
Total revenues - - - -
EXPENDITURES:
Current:
General government - - 21,996 (21,996)
Total expenditures - - 21,996 (21,996)
Net change in fund balance $ - $ - (21,996) $ (21,996)
FUND BALANCES:
Beginning of year -
End of year $ (21,996)
City of Union City
Budgeted Amounts
163
City Council/RSA Agenda 252 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Investment income $ 5,400 $ 5,400 $ 103,964 $ 98,564
Other 2,600,000 2,600,000 3,150,687 550,687
Total revenues 2,605,400 2,605,400 3,254,651 649,251
EXPENDITURES:
Current:
General government 7,800 7,800 2,672 5,128
Debt service:
Principal retirement 2,225,000 2,225,000 2,225,000 -
Interest and fiscal charges 373,996 373,996 373,996 -
Total expenditures 2,606,796 2,606,796 2,601,668 5,128
Net change in fund balance $ (1,396) $ (1,396) 652,983 $ 654,379 FUND BALANCES:
Beginning of year 4,659,347
End of year $ 5,312,330
City of Union City
Budgeted Amounts
164
City Council/RSA Agenda 253 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 550,500 $ 550,500 $ 547,824 $ (2,676) Investment income 3,000 3,000 16,881 13,881
Total revenues 553,500 553,500 564,705 11,205
EXPENDITURES:
Current:
General government 42,500 42,500 10,080 32,420
Debt service:
Principal retirement 385,000 385,000 385,000 -
Interest and fiscal charges 136,589 136,589 136,589 -
Total expenditures 564,089 564,089 531,669 32,420
Net change in fund balance $ (10,589) $ (10,589) 33,036 $ 43,625 FUND BALANCES:
Beginning of year 1,362,866
End of year $ 1,395,902
City of Union City
Budgeted Amounts
165
City Council/RSA Agenda 254 Tuesday, December 10, 2024
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166
City Council/RSA Agenda 255 Tuesday, December 10, 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.
167
City Council/RSA Agenda 256 Tuesday, December 10, 2024
Combining Statement of Net Position
Internal Service Funds
June 30, 2023
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
ASSETS
Current assets:
Cash and investments $ 10,237,621 $ 1,977,164 $ 2,109,586 $ 14,324,371 Restricted cash and investments
with fiscal agents 734,906 55,000 - 789,906
Taxes receivable
Accounts receivable - 5,287 - 5,287
Intergovernmental receivables - - - -
Due from other funds - - - -
Prepaid items - - - -
Total current assets 10,972,527 2,037,451 2,109,586 15,119,564 Noncurrent assets:
Capital assets:
Depreciable, net - - 1,894,499 1,894,499
Total capital assets - - 1,894,499 1,894,499
Total noncurrent assets - - 1,894,499 1,894,499
TOTAL ASSETS 10,972,527 2,037,451 4,004,085 17,014,063
LIABILITIES
Current liabilities:
Accounts payable 59,444 780 96,562 156,786
Other accrued liabilities - - 283 283
Due to other funds - - - -
Compensated absences due in one year - - - -
General liability claims due in one year - 238,062 - 238,062 Workers' compensation claims due in one year 1,052,346 - - 1,052,346 Total current liabilities 1,111,790 238,842 96,845 1,447,477 Noncurrent liabilities:
Compensated absences due in more than one year - - - -
General liability claims due in more than one year - 949,505 - 949,505 Workers' compensation claim due
in more than one year 4,762,654 - - 4,762,654
Total noncurrent liabilities 4,762,654 949,505 - 5,712,159 TOTAL LIABILITIES 5,874,444 1,188,347 96,845 7,159,636
NET POSITION
Investment in capital assets - - 1,894,499 1,894,499
Unrestricted 5,098,083 849,104 2,012,741 7,959,928
Total net position $ 5,098,083 $ 849,104 $ 3,907,240 $ 9,854,427 City of Union City
168
City Council/RSA Agenda 257 Tuesday, December 10, 2024
Combining Statement of Revenues, Expenses and Changes in Net Position Internal Service Funds
For the year ended June 30, 2023
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
OPERATING REVENUES:
Charges for sales and services $ 2,566,397 $ 1,550,000 $ 1,302,094 $ 5,418,491 Total operating revenues 2,566,397 1,550,000 1,302,094 5,418,491 OPERATING EXPENSES:
Garage operations - - 1,141,868 1,141,868
Workers' compensation claims and premiums 859,766 - - 859,766 Insurance - 1,501,005 - 1,501,005
Administration 171,807 45,272 - 217,079
Depreciation - - 397,931 397,931
Total operating expenses 1,031,573 1,546,277 1,539,799 4,117,649 OPERATING INCOME (LOSS) 1,534,824 3,723 (237,705) 1,300,842 NONOPERATING REVENUES (EXPENSES):
Other revenues 52,530 - - 52,530
Gain on disposal of capital assets - - 25,245 25,245
Total nonoperating revenue (expenses) 52,530 - 25,245 77,775
INCOME (LOSS) BEFORE CONTRIBUTIONS
AND TRANSFERS 1,587,354 3,723 (212,460) 1,378,617
Transfer out - - (15,000) (15,000)
Change in net position 1,587,354 3,723 (227,460) 1,363,617 Net position:
Beginning of year 3,510,729 845,381 4,134,700 8,490,810 End of year $ 5,098,083 $ 849,104 $ 3,907,240 $ 9,854,427 City of Union City
169
City Council/RSA Agenda 258 Tuesday, December 10, 2024
Combining Statement of Cash Flows
Internal Service Funds
For the year ended June 30, 2023
Workers' General City
Compensation Liability Garage
Self-Insurance Self-Insurance Operations Total
CASH FLOWS FROM OPERATING ACTIVITIES:
Cash received from other funds $ 2,564,971 $ 1,549,511 $ 1,296,903 $ 5,411,385 Cash payments to suppliers (1,531,166) (1,842,268) (1,128,523) (4,501,957) Payments for employee services (171,807) (45,272) (51,750) (268,829) Net cash provided by operating activities 861,998 (338,029) 116,630 640,599
CASH FLOWS FROM NONCAPITAL
FINANCING ACTIVITIES:
Cash receipts from other revenues 52,530 - - 52,530
Transfers out - - (15,000) (15,000)
Net cash provided by (used in) by
noncapital financing activities 52,530 - (15,000) 37,530
CASH FLOWS FROM CAPITAL AND
RELATED FINANCING ACTIVITIES:
Cash paid for the acquisition/construction of capital assets - - (325,846) (325,846) Cash receipts from sale of assets - - 25,245 25,245
Net cash provided (used in) capital and
related financing activities - - (300,601) (300,601)
Net increase (decrease) in cash
and cash equivalents 914,528 (338,029) (198,971) 377,528 CASH AND CASH EQUIVALENTS:
Beginning of year 10,057,999 2,370,193 2,308,557 14,736,749 End of year $ 10,972,527 $ 2,032,164 $ 2,109,586 $ 15,114,277 CASH FLOWS FROM OPERATING ACTIVITIES:
Operating income (loss) $ 1,534,824 $ 3,723 $ (237,705) $ 1,300,842 Adjustments to reconcile operating income (loss) to net cash provided (used) by operating activities:
Depreciation - - 397,931 397,931
Accounts receivable - - - -
Due from other funds (1,426) (489) (5,191) (7,106)
Accounts payable and accrued liabilities (250,400) (18,894) 13,345 (255,949) Accrued compensated absence - - (51,750) (51,750)
Accrued general liability claims - (322,369) - (322,369) Accrued worker's compensation claims (421,000) - - (421,000) Net cash provided (used) by operating activities $ 861,998 $ (338,029) $ 116,630 $ 640,599 City of Union City
170
City Council/RSA Agenda 259 Tuesday, December 10, 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.
171
City Council/RSA Agenda 260 Tuesday, December 10, 2024
Balance Sheet
General Fund
June 30, 2023
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
ASSETS
Cash and investments $ 34,845,361 $ 565,677 $ 6,464,013 $ 22,835 Receivables:
Taxes 4,775,497 - - -
Leases 1,896,829 - - -
Accounts 444,823 59,700 - -
Interest 635,951 - - -
Intergovernmental 221,739 - - -
Due from other funds 5,872,127 - - -
Prepaid items and condemnation deposits 7,528 1,653 - - Property held for resale, net of
allowance for decline in value 86,184,000 - - -
Total assets $ 134,883,855 $ 627,030 $ 6,464,013 $ 22,835
LIABILITIES
Accounts payable $ 2,665,178 $ 5,410 $ 72,437 $ -
Accrued payroll - 621,620 2,460 -
Other accrued liabilities 135,797 - 23,147 -
Due to other agencies 25,628 - 87,308 -
Deposit payable 9,048 - 6,278,661 -
Unearned revenue 117,415 - - -
Total liabilities 2,953,066 627,030 6,464,013 -
DEFERRED INFLOW OF RESOURCES
Unavailable revenues 140,752 - - -
Leases 1,899,102 - - -
Total deferred inflow of resources 2,039,854 - - -
FUND BALANCE
Nonspendable:
Prepaid item 7,528 1,653 - -
Restricted 86,210,509 - - -
Assigned 17,226,583 - - 22,835
Unassigned 26,446,315 (1,653) - -
Total fund balance 129,890,935 - - 22,835
Total liabilities, deferred inflow of
resources and fund balances $ 134,883,855 $ 627,030 $ 6,464,013 $ 22,835 City of Union City
172
City Council/RSA Agenda 261 Tuesday, December 10, 2024
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility General Acquisition Revolving Impact Enforcement Maintenance Fund $ 127,753 $ 313,192 $ 4,166,673 $ 17,075 $ 1,205,875 $ 47,728,454 - - - - - 4,775,497
- - - - - 1,896,829
- 5,000 104,889 - 236,757 851,169
- - - - - 635,951
- - - - - 221,739
- - - - - 5,872,127
- - - - - 9,181
- - - - - 86,184,000
$ 127,753 $ 318,192 $ 4,271,562 $ 17,075 $ 1,442,632 $ 148,174,947 $ - $ 122,083 $ - $ - $ 103,801 $ 2,968,909
- - - - - 624,080
- 5,949 - - 6,275 171,168
- - - - - 112,936
- 99,403 - - - 6,387,112
- 266,207 - - - 383,622
- 493,642 - - 110,076 10,647,827
- - - - - 140,752
- - - - - 1,899,102
- - - - - 2,039,854
- - - - - 9,181
- - - - - 86,210,509
127,753 - 4,271,562 17,075 1,332,556 22,998,364
- (175,450) - - - 26,269,212
127,753 (175,450) 4,271,562 17,075 1,332,556 135,487,266 $ 127,753 $ 318,192 $ 4,271,562 $ 17,075 $ 1,442,632 $ 148,174,947 173
City Council/RSA Agenda 262 Tuesday, December 10, 2024
City of Union City
Schedule of Revenues, Expenditures and Changes in Fund Balances General Fund
For the year ended June 30, 2023
PostGeneral Payroll Trust/ Employment
Fund Fund Agency Medical
REVENUES:
Taxes and special assessments $ 62,268,759 $ - $ - $ -
Licenses, permits and fees 5,504,213 - - -
Fines and forfeitures 268,452 - - -
Intergovernmental 141,163 - - -
Charges for services 3,337,856 - - -
Investment income 212,915 - - -
Other revenues 551,595 - - -
Total revenues 72,284,953 - - -
EXPENDITURES:
Current:
General government 11,583,945 - - 220,974
Public safety 43,191,427 - - 470,000
Community and recreation services 4,189,512 - - -
Economic and community development 3,598,527 - - -
Public works 4,931,429 - - -
Capital outlay 963,287 - - -
Debt service:
Principal repayment 696,159 - - -
Interest and fiscal charges 114,600 - - -
Total expenditures 69,268,886 - - 690,974
REVENUES OVER (UNDER) EXPENDITURES 3,016,067 - - (690,974) OTHER FINANCING SOURCES (USES):
Transfers in 7,049,913 - - 700,000
Transfers out (1,480,900) - - -
Proceeds from sale of assets 2,137 - - -
Long term debt proceeds 728,736 - - -
Total other financing sources (uses) 6,299,886 - - 700,000 Net change in fund balances 9,315,953 - - 9,026
FUND BALANCES:
Beginning of year 120,574,982 - - 13,809
End of year $ 129,890,935 $ - $ - $ 22,835
174
City Council/RSA Agenda 263 Tuesday, December 10, 2024
Corporation
Fire Allied Yard & Total
Equipment Leisure Waste Vehicle Code Fuel Facility Intra-Transfer General Acquisition Revolving Impact Enforcement Maintenance Elimination Fund $ - $ - $ - $ - $ - $ - $ 62,268,759
- - - - - - 5,504,213
- - - - - - 268,452
- - - - - - 141,163
- 1,883,536 - - 1,769,544 - 6,990,936
- - - - - - 212,915
- 2,049 1,347,492 - 139,214 - 2,040,350
- 1,885,585 1,347,492 - 1,908,758 - 77,426,788
- - - 2 - - 11,804,921
- - - - - - 43,661,427
- 1,890,427 - - - - 6,079,939
- - - - - - 3,598,527
- - - - 1,838,295 - 6,769,724
- - - - - - 963,287
- - - - 59,812 - 755,971
- - - - 21,541 - 136,141
- 1,890,427 - 2 1,919,648 - 73,769,937
- (4,842) 1,347,492 (2) (10,890) - 3,656,851
- - - - 15,000 (700,000) 7,064,913
- - (36,660) - - 700,000 (817,560)
- - - - - - 2,137
- - - - - - 728,736
- - (36,660) - 15,000 - 6,978,226
- (4,842) 1,310,832 (2) 4,110 - 10,635,077
127,753 (170,608) 2,960,730 17,077 1,328,446 - 124,852,189 $ 127,753 $ (175,450) $ 4,271,562 $ 17,075 $ 1,332,556 $ - $ 135,487,266 175
City Council/RSA Agenda 264 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual General Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Taxes and special assessments $ 60,117,700 $ 60,117,700 $ 62,268,759 $ 2,151,059 Licenses, permits, and fees 5,847,800 5,847,800 5,504,213 (343,587) Fines and forfeitures 425,900 425,900 268,452 (157,448) Intergovernmental 185,700 185,700 141,163 (44,537)
Charges for services 2,980,200 2,980,200 3,337,856 357,656 Investment income 477,000 477,000 212,915 (264,085)
Other 324,100 324,100 551,595 227,495
Total revenues 70,358,400 70,358,400 72,284,953 1,926,553 EXPENDITURES:
Current:
General government 14,883,249 15,154,319 11,583,945 3,570,374 Public safety 45,940,447 46,081,175 43,191,427 2,889,748 Community and recreation services 5,694,684 5,694,684 4,189,512 1,505,172 Economic and community development 4,194,009 5,267,630 3,598,527 1,669,103 Public works 5,788,006 6,036,764 4,931,429 1,105,335
Capital outlay 160,531 335,424 963,287 (627,863)
Debt service:
Principal retirement 623,360 1,231,079 696,159 534,920
Interest and fiscal charges 126,703 126,703 114,600 12,103 Total expenditures 77,410,989 79,927,778 69,268,886 10,658,892 REVENUE OVER (UNDER) EXPENDITURES (7,052,589) (9,569,378) 3,016,067 12,585,445
OTHER FINANCING
SOURCES (USES):
Transfers in 8,317,913 8,317,913 7,049,913 (1,268,000)
Transfers out (1,465,900) (1,465,900) (1,480,900) (15,000) Proceeds from sale of assets - - 2,137 2,137
Long term debt proceeds - - 728,736 728,736
Total other financing sources (uses) 6,852,013 6,852,013 6,299,886 (552,127) Net change in fund balance $ (200,576) $ (2,717,365) 9,315,953 $ 12,033,318 FUND BALANCES:
Beginning of year 120,574,982
End of year $ 129,890,935
City of Union City
Budgeted Amounts
176
City Council/RSA Agenda 265 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Post-Employment Medical Benefits Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:
Current:
General government $ 120,000 $ 120,000 $ 220,974 (100,974) Public safety 386,000 386,000 470,000 (84,000)
Total expenditures 506,000 506,000 690,974 (184,974)
REVENUE OVER (UNDER) EXPENDITURES (506,000) (506,000) (690,974) (184,974)
OTHER FINANCING
SOURCES (USES):
Transfers in 506,000 506,000 700,000 194,000
Total other financing sources (uses) 506,000 506,000 700,000 194,000 Net change in fund balance $ - $ - 9,026 $ 9,026
FUND BALANCES:
Beginning of year 13,809
End of year $ 22,835
City of Union City
Budgeted Amounts
177
City Council/RSA Agenda 266 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Fire Equipment Acquisition Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 331,100 $ 331,100 $ - $ (331,100) Total revenues 331,100 331,100 - (331,100)
Net change in fund balance $ 331,100 $ 331,100 - $ (331,100) FUND BALANCES:
Beginning of year 127,753
End of year $ 127,753
City of Union City
Budgeted Amounts
178
City Council/RSA Agenda 267 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Leisure Revolving Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 2,345,100 $ 2,345,100 $ 1,883,536 $ (461,564) Other 1,000 1,000 2,049 1,049
- -
Total revenues 2,346,100 2,346,100 1,885,585 (460,515)
EXPENDITURES:
Current:
Community and recreation services $ 2,687,413 $ 2,688,369 $ 1,890,427 $ 797,942 Capital outlay 5,000 5,000 - 5,000
Total expenditures 2,692,413 2,693,369 1,890,427 802,942 Net change in fund balance $ (346,313) $ (347,269) (4,842) $ 342,427 FUND BALANCES:
Beginning of year (170,608)
End of year $ (175,450)
City of Union City
Budgeted Amounts
179
City Council/RSA Agenda 268 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Allied Waste Vehicle Impact Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Other $ 205,000 $ 205,000 $ 1,347,492 $ 1,142,492
- -
Total revenues 205,000 205,000 1,347,492 1,142,492
EXPENDITURES:
Current:
Public works 170,000 - - -
Total expenditures 170,000 - - -
REVENUE OVER (UNDER) EXPENDITURES 35,000 205,000 1,347,492 1,142,492
OTHER FINANCING
SOURCES (USES):
Transfers out - - (36,660) (36,660)
Total other financing sources (uses) - - (36,660) (36,660) Net change in fund balance $ 35,000 $ 205,000 1,310,832 $ 1,105,832 FUND BALANCES:
Beginning of year 2,960,730
End of year $ 4,271,562
City of Union City
Budgeted Amounts
180
City Council/RSA Agenda 269 Tuesday, December 10, 2024
Schedule of Revenues, Expenditures and Changes in Fund Balances - Budget and Actual Code Enforcement Fund
For the year ended June 30, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
EXPENDITURES:
Current:
General government $ - $ - $ 2 (2)
Total expenditures - - 2 (2)
Net change in fund balance $ - $ - (2) $ (2)
FUND BALANCES:
Beginning of year 17,077
End of year $ 17,075
City of Union City
Budgeted Amounts
181
City Council/RSA Agenda 270 Tuesday, December 10, 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, 2023
Variance with
Final Budget
Actual Positive
Original Final Amounts (Negative)
REVENUES:
Charges for services $ 1,432,200 $ 1,432,200 $ 1,769,544 $ 337,344 Other 63,700 63,700 139,214 75,514
Total revenues 1,495,900 1,495,900 1,908,758 412,858
EXPENDITURES:
Current:
Public works 1,846,268 2,516,872 1,838,295 678,577
Debt service:
Principal retirement 59,812 59,812 59,812 -
Interest and fiscal charges 21,542 21,542 21,541 1
Total expenditures 1,927,622 2,598,226 1,919,648 678,578 REVENUE OVER (UNDER) EXPENDITURES (431,722) (1,102,326) (10,890) 1,091,436
OTHER FINANCING
SOURCES (USES):
Transfers in 375,400 375,400 15,000 (360,400)
Total other financing sources (uses) 375,400 375,400 15,000 (360,400) Net change in fund balance $ (56,322) $ (726,926) 4,110 $ 731,036 FUND BALANCES:
Beginning of year 1,328,446
End of year $ 1,332,556
City of Union City
Budgeted Amounts
182
City Council/RSA Agenda 271 Tuesday, December 10, 2024
City of Union City
Presentation to The Finance Committee
Presented by: Mitesh Desai, CPA Principal
City Council/RSA Agenda 272 Tuesday, December 10, 2024
Badawi & Associates
Audit of
The City of Union City
1 City Council/RSA Agenda 273 Tuesday, December 10, 2024 Agenda
Deliverables and Scope of the Audit
Areas of Primary Emphasis
Auditors Report
Required Communications
New Accounting Standards
Conclusion & Discussion/Questions
2 City Council/RSA Agenda 274 Tuesday, December 10, 2024 Deliverables and Scope of the Audit
Report of Independent Auditors on the City of Union City’s 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 275 Tuesday, December 10, 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 276 Tuesday, December 10, 2024 5 City Council/RSA Agenda 277 Tuesday, December 10, 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 278 Tuesday, December 10, 2024 7 City Council/RSA Agenda 279 Tuesday, December 10, 2024 General Fund
Cash &
Investments Receivables Interfund
receivables Loan Receivable Property Held
for Resale Other
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 2023 $47,728,454 $8,381,185 $5,872,127 $- $86,184,000 $9,181 $-
$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 280 Tuesday, December 10, 2024 General Fund
Accounts
Payable & Accrued
Payroll
Interfund Payables Deposits Payable Other Liabilities Deferred inflows of Resources
2021 $4,412,650 $- $5,111,088 $419,935 $180,664
2022 $3,868,737 $- $5,856,020 $1,432,551 $136,894
2023 $3,592,989 $- $6,387,112 $667,726 $2,039,854
$-
$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 281 Tuesday, December 10, 2024 General Fund
Expenditure Coverage
10 2021 2022 2023
Unrestricted Fund Balance $ 29,638,072 $ 38,400,778 $ 49,267,576 Total Revenues $ 62,339,062 $ 69,596,027 $ 77,426,788
Total Expenditures $ 58,188,145 $ 68,004,170 $ 73,769,937 Unrestricted Fund Balance as
a % of Total Expenditures 50.93% 56.47% 66.79%
Number of months (fund balance)* 6.11 6.78 8.01
Change in Fund Balance $ 6,035,193 $ 94,930,127 $ 10,635,077 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 282 Tuesday, December 10, 2024
Pension Plan
11 Miscellaneous Safety Total
5.90% $65,567,224 $103,308,099 $168,875,323
6.90% $43,051,003 $68,681,433 $111,732,436
7.90% $24,611,948 $40,381,955 $64,993,903
$-
$20,000,000
$40,000,000
$60,000,000
$80,000,000
$100,000,000
$120,000,000
$140,000,000
$160,000,000
$180,000,000
City’s Net Pension Liability(Asset) Sensitivity to Discount Rate (2022 Measurement Date)
City Council/RSA Agenda 283 Tuesday, December 10, 2024
Other Financial Information
12 Plan Assets Actuarial Liability Unfunded Liability
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 6/30/2023 (MD 6/30/2022) $14,303,195 $17,029,064 $2,725,869 $-
$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 284 Tuesday, December 10, 2024
13 City Council/RSA Agenda 285 Tuesday, December 10, 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 286 Tuesday, December 10, 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.
Significant
Accounting Policies
and Unusual
Transactions
City Council/RSA Agenda 287 Tuesday, December 10, 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 288 Tuesday, December 10, 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:
- Timely Financial Reporting and
Year-End Closing Process
City Council/RSA Agenda 289 Tuesday, December 10, 2024
Required Communications
Representations
Requested of
Management
Management
Consultation with Other
Accountants
We obtain 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 290 Tuesday, December 10, 2024
New Accounting Standards
19 2024 • Statement 100 – Accounting Changes and Error Corrections 2025
• Statement 101 – Compensated Absences
• Statement 102 – Certain Risk Disclosures
2026
• Statement 103 – Financial Reporting Model Improvements • Statement 104 – Disclosure of Certain Capital Assets
City Council/RSA Agenda 291 Tuesday, December 10, 2024
Questions
Mitesh Desai
[email protected]
20 City Council/RSA Agenda 292 Tuesday, December 10, 2024 Thank You
For Allowing Us to Provide Audit
Services to the City of Union City
21 City Council/RSA Agenda 293 Tuesday, December 10, 2024