Resolution No.
Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.
Section 6. Effective Date. This Resolution shall become effective immediately.
PASSED, APPROVED and ADOPTED this 10th day of June, 2024.
Bill Velto, Mayor
I, Keri Johnson, City Clerk of the City of Upland, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 10th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
ATTEST:
Keri Johnson, City Clerk
Schedule A
Part I - Calculation of Appropriations Limit
FY 2023-24 Appropriations Limit Adopted by the City Council 136,639,132$ Change in City Population (0.56%):1.0056 (a) Change in Per Capita Personal Income (3.62%)1.0362 (a) Total Annual Adjustment Factor (1.0056 x 1.0362)1.0420
Annual Adjustment (93,741,307 X 1.0420)5,738,844
Appropriations Limit - Fiscal Year 2024-25:142,377,976$ Part II - Appropriations Subject to the Limit
Proceeds from Taxes from Schedule B:49,925,498$
Less: Debt Service Payments (855,330)
Total Appropriations Subject to the Limit 49,070,168$
Part III - Calculation of Appropriations Over/Under the Limit Appropriations Limit - Fiscal Year 2024-25 142,377,976$ Less: FY2024-25 Appropriations Subject to Limitation (49,070,168) Total Appropriations Under the Limit 93,307,808$
(a)Source: State of California, Department of Finance, Price and Population Information, May 2024 City of Upland
Appropriations Limit Calculation
Fiscal Year 2024-25
RESOLUTION NO.
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
UPLAND, CALIFORNIA APPROVING THE GENERAL FUND
RESERVE POLICY FOR THE 2024-2025 AND 2025-2026
FISCAL YEARS
WHEREAS, the City Manager has caused a budget document to be prepared covering the Fiscal Year (FY) July 1, 2024 through June 30, 2025 and July 1, 2025 through June 30, 2026; and
WHEREAS, the City Council held a public budget workshop on the proposed FY 2024-2025 and FY 2025-2026 budget on May 20, 2024 and approved and adopted the FY 2023-2024 and FY 2024-2025 budget on June 10, 2024; and
WHEREAS, it is essential that governments maintain adequate levels of General Fund Balance to mitigate current and future risk, to ensure stability, and in support of long-term financial planning; and
WHEREAS, the Government Finance Officers Association (“GFOA”) recommends at a minimum, that general-purpose governments, regardless of size, maintain unrestricted budgetary fund balance in their general fund of no less than
16.67% (two months) of regular general fund operating revenues or regular general fund operating expenditures; and
WHEREAS, the GFOA further recommends that governments establish a formal policy on the level of Committed Fund Balance which should be maintained in the General Fund; and
WHEREAS, pursuant to Governmental Accounting Standards Board Statement No. 54, an action of the City Council is necessary to commit budget amounts in various funds for the specific purposes they intended; and
WHEREAS, the City Council established a General Fund Reserve Policy (“Reserve Policy”) on June 14, 2021; and
WHEREAS, the Reserve Policy has subsequently been approved annually in conjunction with the budget adoption; and
WHEREAS, the Reserve Policy calls for the appropriate level of reserves to be reviewed and approved by City Council at least every other year during the biannual budget process; and
WHEREAS, City Staff and City Council have reviewed the Reserve Policy and desire to affirm the policy at this time.
NOW, THEREFORE, the City Council of the City of Upland hereby finds, determines and resolves as follows:
Resolution No.
Section 1. The above recitals are true and correct and are incorporated herein by this reference.
Section 2. The City Council does hereby approve and adopt the General Fund Reserve Policy attached hereto as Exhibit “A”.
Section 3. Compliance with California Environmental Quality Act. The City Council finds that this Resolution is not subject to the California Environmental Quality Act (“CEQA”) pursuant to Sections 15060(c)(2) (the activity will not result in a direct or reasonably foreseeable indirect physical change in the environment) and 15060(c)(3) (the activity is not a project as defined in Section 15378) of the State CEQA Guidelines, California Code of Regulations, Title 14, Chapter 3, because it has no potential for resulting in physical change to the environment, directly or indirectly.
Further, if the activity is deemed a project this City Council finds that this Resolution is exempt pursuant to Section 15061(b)(3) of the State CEQA Guidelines.
Section 4. Certification. The City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.
Section 5. Severability. If any section, subsection, subdivision, sentence, or clause or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional, invalid or ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases are declared unconstitutional, invalid, or ineffective.
Section 6. Effective Date. This Resolution shall become effective immediately.
PASSED, APPROVED and ADOPTED this 10th day of June, 2024.
Bill Velto, Mayor
I, Keri Johnson, City Clerk of the City of Upland, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council held on the 10th day of June, 2024, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAINED:
ATTEST:
Keri Johnson, City Clerk
EXHIBIT A
CITY OF UPLAND
GENERAL FUND RESERVE POLICY
I. GENERAL POLICY/ PURPOSE
The City of Upland provides a wide range of services that impact the public safety and the quality of life of its residents and community members every day. Maintaining adequate reserves is an essential part of sound financial management. The purpose of this policy is to secure the City's financial stability during a changing environment and establish a procedure for the allocation of unrestricted fund balance in the General Fund into adequate committed reserves.
II. PERIODIC REVIEW AND REPORTING
This General Fund Reserve Policy and the appropriate level of reserves are to be reviewed and approved by City Council at least every other year during the biannual budget process. The Administrative Services Department will continue to monitor reserve and investment balances year-round to maintain healthy reserve levels.
The status of the General Fund Reserve shall be analyzed and estimated by the Administrative Services Department using departmental year-end estimates and reported with the adoption of each year's budget. The actual General Fund Reserve balances shall be reported to the City Council as adjustments to the balances occur, but not less than annually in the agenda report accepting the Annual Comprehensive Financial Report (ACFR).
III. USE OF RESERVE FUNDS
The following committed reserves are designated by the City in the event of unforeseen expenditures as well as to establish funding for anticipated future expenditures that require ongoing funding for significant future outlays. These committed balances are established by a resolution of the City Council and cannot be changed except by a similar subsequent City Council action. The committed reserves are presented as follows:
A. Economic Uncertainty Reserve
• Purpose: These funds are committed to mitigate annual budget revenue shortfalls as a protection from a fluctuating economy, including financial hardship or downturns in the economy and/or Council-approved expenditures in excess of revenues. • Target Level: The City's target will be 25.0% (rounded to the next $100,000) of the General Fund operating expenditures, exceeding the recommendation of the Government Finance Officers Association (GFOA).
• Events or Conditions Prompting Its Use: This reserve may be utilized as needed to pay outstanding operating expenditures due to budgeted revenue shortfalls. Use shall be prompted by:
o A 5% or greater decrease in property or sales taxes
o Reductions in revenue due to actions by the state/federal government
B. Emergency Disaster Contingency Reserve
• Purpose: These funds are committed to mitigate costs of unforeseeable emergencies, such as natural disasters, catastrophic events, or any situation requiring the declaration of an emergency as defined by Upland Municipal Code Section 2.20. • Target Level: $1,000,000.
EXHIBIT A
CITY OF UPLAND
GENERAL FUND RESERVE POLICY
• Events or Conditions Prompting Its Use: This reserve may be utilized to cover unexpected losses experienced by the City as a result of an unplanned, emergency event as described above.
C. General Plan Update Reserve
• Purpose: These funds are committed for the General Plan update, which is required by State law to be updated periodically.
• Target Level: $2,000,000. The budgeted contribution shall be derived from development services related fees. In addition, 5% of any operating year-end surplus (after Reserves A and B are fully funded) will be deposited in this reserve until the target level is reached. • Events or Conditions Prompting Its Use: This reserve may be utilized for General Plan expenditures approved by City Council.
D. Building Replacement and Maintenance Reserve
• Purpose: These funds are committed for non-routine maintenance, remodeling, or replacement of key City-owned buildings and are established to provide capital repair and replacement funding as the City's infrastructure deteriorates over its expected useful life. • Target Level: The budgeted contribution shall be at a minimum level of 0.25% of operating expenditures. In addition, 15% of any operating year-end surplus (after Reserves A and B are fully funded) will be deposited in this reserve.
• Events or Conditions Prompting Its Use: This reserve may be utilized for capital projects approved by City Council.
E. Pension Stabilization Reserve
• Purpose: These funds are committed to mitigate volatile annual increases in CalPERS contribution rates. Funds deposited in this reserve will be remitted to the City's PARS Pension Stabilization Fund Trust and the Other Post-Employment Benefits Trust until City Council determines funds are needed to help offset annual CalPERS' contributions. • Target Level:
o Pension Stabilization Fund Trust: 40% (45% once Reserve C is fully funded) of any year- end operating surplus (after Reserves A and B are fully funded) will be deposited in this reserve.
o OPEB Trust: 5% of any year-end operating surplus (after Reserves A and B are fully funded) will be deposited in this reserve.
• Events or Conditions Prompting Its Use: The City Council may decide as part of its annual or mid-year budget process to expend some or all of the accumulated Pension Stabilization Reserve Fund balance to pay down accrued unfunded pension or OPEB liability.
F. Infrastructure Improvement Reserve
• Purpose: These funds are committed for non-routine maintenance, construction, or replacement of key City-owned infrastructure assets (e.g., streets, sidewalks, tree trimming, etc.) and are established to provide capital repair and replacement funding as the City’s infrastructure deteriorates over its expected useful life. • Target Level: 30% of any year-end operating surplus (after Reserves A and B are fully funded) will be deposited in this reserve.
• Events or Conditions Prompting Its Use: This reserve may be utilized for capital projects approved by City Council.
EXHIBIT A
CITY OF UPLAND
GENERAL FUND RESERVE POLICY
IV. Replenishment of Unreserved Fund Balance
At the end of the year, the Administrative Services Department reports on the audited year-end fiscal results. Should actual General Fund revenues exceed expenditures, a year-end operating surplus shall be reported. Should the General Fund’s Unassigned Fund Balance be in a deficit position due to any long- term internal borrowing, despite being excluded from the ACFR due to compliance with GASB 54, such reserves shall still receive an allocation of year-end operating surplus as elaborated below.
Allocation of any year-end operating surplus will be distributed throughout the six established reserves as follows:
• Reserves A and B have target levels and are prioritized for replenishment in the order they are listed should any reserve be employed or if Reserve A increased as a result of growth in the City's annual operating budget. The City's goal will be to replenish these reserves, if used, within five fiscal years.
• Once reserves A and B attain full funding, the remaining year-end operating surplus shall be distributed to the following reserves:
o 5% to the General Plan Update Reserve, until fully funded (Reserve C) o 15% to the Building Replacement and Maintenance Reserve (Reserve D) o 45% (50% once Reserve C is fully funded) to the Pension Stabilization Reserve (Reserve E) o 30% to the Infrastructure Improvement Reserve (Reserve F)
February 2024
FLSA: Exempt
RISK MANAGEMENT COORDINATOR
DEFINITION
Under general supervision or direction, performs a wide variety of responsible technical and office administrative risk management support functions, including providing information and assistance to staff and insurance administrators; files claims, maintains risk management records, and researches and compiles a variety of reports; performs special projects and provides responsible and complex technical and administrative support; and performs related work as required.
SUPERVISION RECEIVED AND EXERCISED
Receives general supervision or direction from assigned supervisory or management personnel. Exercises technical and functional direction over and provide training to less experienced staff, as required.
CLASS CHARACTERISTICS
This class is responsible for performing the full range of risk management support work. Positions at this level receive only occasional instruction or assistance as new or unusual situations arise and are fully aware of the operating procedures and policies of the work unit. Successful performance of the work requires the frequent use of and independent judgment, knowledge of departmental activities, and extensive staff, public, and organizational contact.
EXAMPLES OF TYPICAL JOB FUNCTIONS (Illustrative Only)
Management reserves the right to add, modify, change, or rescind the work assignments of different positions and to make reasonable accommodations so that qualified employees can perform the essential functions of the job.
Receives and processes liability claims and incident reports; collects and analyzes appropriate documentation; submits documentation to third party administrator. Acts as a liaison with insurance companies, brokers, risk and insurance management associations and other entities concerning Agency general liability matters. Reviews and analyzes contractual documents and determine appropriate insurance coverage required. Issues Certificate of Insurance and maintains logs for departments; contacts insurance administrators as necessary.
Identifies potential risk exposure; advises administration of unusual trends or problems and recommends appropriate corrective action. Develop statistical information and reports and analyze the city’s loss prevention efforts.
Makes recommendations for the development and revision of risk management documents, procedures, and forms; assists in the development of policies, regulations, and procedures. Research, plan, and organize training programs; outline annual training calendar; assist in implementation of training projects; negotiate fees with training facilitators; and assist in conducting training programs as required.
Track, solicit bids for renewals, and monitor all City liability insurance policies. Assist with annual policy renewals including excess liability and property.
Human Resources Analyst I/II
Develop funding proposals, policy alternatives and strategies, including proposals for programs and projects to reduce or eliminate risks.
Verify that insurance and bonding requirements are met on all City contracts; monitor for ongoing compliance with City requirements.
Works closely with employees to maintain continual safety awareness and compliance with policies and procedures and with management to ensure support of the safety program. Recommends the purchase of safety and training materials. Conducts special and periodic safety inspections of facilities and operations; initiates corrective action to ensure safety working conditions. Provides workplace safety and health information to departments. Performs ergonomic evaluations of employee workstations and makes recommendations. Conducts research related to occupational health and safety. Develops, composes, types, edits, and proofreads a variety of complex documents, including forms, memos, administrative, statistical, financial, and staff reports, and correspondence; inputs and retrieves data and text using a computer terminal; checks draft documents for punctuation, spelling, and grammar; makes or suggests corrections to drafts.
Performs a variety of special projects.
Performs other duties as assigned.
QUALIFICATIONS
Knowledge of:
Principles and practices of the risk management function, including theft and accident report processing, liability claims processing, workers’ compensation, safety training, and hazardous materials inventory and record keeping processes.
Methods, techniques, and practices of data collection, business letter writing, and report preparation. Applicable Federal, State, and local laws, regulatory codes, ordinances, and procedures relevant to assigned area of responsibility.
Record keeping principles and procedures.
Modern office practices, methods, and computer equipment and applications related to the work, including word processing, database, and spreadsheet software. English usage, grammar, spelling, vocabulary, and punctuation. Techniques for providing a high level of customer service by effectively dealing with the public, vendors, contractors, and staff.
Ability to:
Perform responsible risk management support work with accuracy, speed, and minimal direction. Provide varied and responsible office administrative work requiring the use of tact and discretion. Interpret, apply, explain, and ensure compliance with Federal, State, and local laws, rules, regulations, policies, procedures, and practices of risk management administration. Review documents for completeness and accuracy.
Respond to and effectively prioritize multiple phone calls and other requests for service. Compose correspondence and reports independently or from brief instructions. Make accurate arithmetic and statistical computations. Establish and maintain a variety of filing, record keeping, and tracking systems. Understand and follow oral and written instructions.
Organize own work, set priorities, and meet critical time deadlines. Operate modern office equipment including computer equipment and specialized software applications programs.
Use English effectively to communicate in person, over the telephone, and in writing.
Human Resources Analyst I/II
Understand scope of authority in making independent decisions. Review situations accurately and determine appropriate course of action using judgment according to established policies and procedures.
Establish, maintain, and foster positive and effective working relationships with those contacted in the course of work.
Education and Experience:
Any combination of training and experience that would provide the required knowledge, skills, and abilities is qualifying. A typical way to obtain the required qualifications would be:
Education:
A bachelor’s degree from an accredited college/university in public administration, business administration, risk management, safety management, human resources, behavioral science or a related field.
Experience:
Four (4) years of progressively responsible and varied experience in risk management administration, including at least two years in or working with a governmental agency.
Licenses and Certifications:
Possession of a valid California Driver’s License, to be maintained throughout employment.
PHYSICAL DEMANDS
Must possess the ability to work in a standard office as well as a field environment. Ability to travel to different sites and locations mobility to work in a standard office setting and use standard office equipment, including a computer; to operate a motor vehicle and visit various City sites; vision to read printed materials and a computer screen; and hearing and speech to communicate in person and over the telephone. Finger dexterity is needed to access, enter, and retrieve data using a computer keyboard or calculator and to operate standard office equipment. Positions in this classification occasionally bend, stoop, kneel, reach, push, and pull drawers open and closed to retrieve and file information. Employees must possess the ability to lift, carry, push, and pull materials and objects up to 25 pounds.
ENVIRONMENTAL CONDITIONS
Employees work in an office environment with moderate noise levels, controlled temperature conditions, and no direct exposure to hazardous physical substances. Employees may interact with upset staff and/or public and private representatives in interpreting and enforcing departmental policies and procedures.
Human Resources Analyst I/II
Department/Division: Administrative Services Department/ Human Resources Reports To: Deputy Director of Human Resources/Risk Management Provides Direction To: N/A
Exemption Status: Exempt
Employment Grouping: Non-Rep
Date Prepared: February 2024