Agenda packet

Vallejo City Council
January 11, 2022

Document: Agenda packet
Meeting: January 11, 2022
Body: Vallejo City Council
Pages: 5
Original file: 22.0 MB

Text extracted from the city's file for reading and search. Open the original on vallejoca.api.civicclerk.com. That file is the official record.

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111

CITY OF VALLEJO

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021

Note 14: Commitments and Contingencies (Continued)

d. Long Term Construction Contracts

In addition to the encumbrances discussed above, the City and V allejo Flood and Wastewater District have variou s ongoing capital projects that involve long-term construction contract s with progress payments billed and paid on a percentage-of-completion basis. Material outstanding construction commitments related to these contracts, excluding grant-funded projects, at June 30 , 2021 of City and VFWD amounted to approximately $5.2 million and $3.2 million, respectively.

e. COVID-19 Global Pandemic

On March 11, 2020, the World Health Organization declared the novel strain of coronavirus (COVID-19) a global pandemic and recommended containment and mitigation measures worldwide. The COVID-19 outbreak in the United States has cause d business disruption through mandated and voluntary closings of businesses and shelter in place orders for all but those deemed essential services. While the business disruption is currently expected to be temporary, there is a considerable uncertainty around the duration of the pandemic and its ultimate financial impact on the City's financial condition.

f.

American Rescue Plan Act (ARPA)

On March 11, 2021, President Biden signed into law the ARPA, which includes $350 billion in additional funding for state and local governments to provide economic relief in the wake of the COVID-19 pandemic and financial slowdown that resulted from it. The City was awarded $25.7 million of ARPA funds, with the first distribution of $12.9 million received in June 2021. The second distribution is expected in June 2022. The funds are subject to guidance specified in U.S. Department of Treasury's ARPA Interim Final Rule.

Note 15: Redevelopment Agency Dissolution and Successor Agency Activities

The City Council assumed the duties of the Successor Agency to the Former Vallejo Redevelopment Agency (Successor Agency) upon State redevelopmen t dissolution on February 1, 2012. Amendments to the State Health and Safety Code, enacted through ABx1 26 on June 28, 2011, AB1484 on June 27, 2012, and SB107 on September 11, 2015 suspended most redevelopment activities and charged successor agencies to retire redevelopment obligations and dispose of assets.

The activities of the Successor Agency are subject to review an d approval of an Oversight Board, which is comprised of seven members, including one member representing the City Council, one representi ng the former Redevelopment Agency (RDA) employees, and five members representing other taxing agencies within the Coun ty. Oversight Board actions are further subject to review and approval by the State Department of Finance (DOF).

The activities of the Successor Agency are reported in the Succ essor Agency to the Former Redevelopment Agency Privat e-Purpose Trust Fund, because activities are under the control of the Oversight Boar d. The City provides administrative services to the Successor Agency.
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CITY OF VALLEJO

NOTES TO FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED JUNE 30, 2021

Note 15: Redevelopment Agency Dissolution and Successor Agency Activities (Continued)

and instead the Successor Agency receives payments from the Cou nty’s Redevelopment Property Tax Trust fund (RPTTF) that are to be us ed to fund debt service on the Bonds, with no distinction between housing and non-housing revenues.

In fiscal year 2021, the Successor Agency received sufficient R PTTF distributions to meet all bond obligations for the year.

iii. Advances from the City

The loan balances as of June 30, 2021 are as follows:

Principal
Accrued
Interest Total
272,443$ 200,717 $ 473,160 $
240,022 237,964 477,986
1,992,582 1,773,013 3,765,595
162,805 875,263 1,038,068
- 647,510 647,510
Central 708,372 952,474 1,660,846
(871,177) (2,475,247) (3,346,424)
2,505,047$ 2,211,694 $ 4,716,741 $
Less Allowance for Doubtful Accounts
Hiddenbrooke Overpass Capital Project Fund
Bridge Construction Capital Projects Fund
Arts and Convention Center Capital Projects
General Fund:

Waterfront
Marina Vista

The loans bear simple interest of 3.00%. Repayment of these loans is governed by Health and Safety Code Section 34176(e)(6) and the maximum annual repa yment is limited based on calculations in that C ode Section. Repayment installme nts were approved by the State Department of Finance starting fiscal year 2016-17 th rough the annual ROPS process. Additional information about these advances can be found in Note 4h.

iv. Debt Service Requirements

Debt service requirements to maturity are shown below for all long-term debt, except the advances from the City, because the ultimate repayment term s cannot be determined at this time, as discussed above:

Ending June 30 Principal Interest
2022 240,000$ 175,700 $
2023 255,000 158,375
2024 180,000 143,150
2025 190,000 130,200
2026 205,000 116,375
2027-2031 1,255,000 337,575
2032-2036 305,000 10,675
Total 2,630,000$ 1,072,050 $

d. Commitments and Contingencies

i. Oversight Board and State Approval of Enforceable Obligation s

The Successor Agency prepares an annual Recognized Obligation Payment Schedule (ROPS) that contains proposed expenditures for the upcoming fis cal year. All payment obligations are subject to annual review and re-approva l by the Oversight Board and the State DOF. The City expects future adjustments by the Oversight Board and State DOF, if any, to be immaterial. 115
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CITY OF VALLEJO

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICE FUNDS
JUNE 30, 2021
Assets:

Current:

Cash and investments 4,462,174$ 372,035$ 447,956$ Receivables:

Accounts 19,481 11,760 -
Prepaid costs - 21,081 -
Due from other funds -- -
Materials, parts and supplies 203,210 - -
Total Current Assets 4,684,865 404,876 447,956
Noncurrent:

Capital assets - net of accumulated depreciation 8,626,791 - - Total Noncurrent Assets 8,626,791 - -
Total Assets 13,311,656$ 404,876$ 447,956$
Deferred Outflows of Resources:

Related to pensions 214,997$ - $ -$ Related to OPEB 61,374 - 3,237,257
Total Deferred Outflows of Resources 276,371$ -$ 3,237,257$ Liabilities:

Current:

Accounts payable and accrued liabilities 223,516$ 18,885$ -$ Employee benefits payable 63,436 385,991 -
Accrued claims and judgments - - -
Total Current Liabilities 286,952 404,876 -
Noncurrent:

Net pension liability 1,987,218 - -
Net OPEB liability 217,246 - 12,645,018
Employee benefits payable 7,181 - 371,431
Accrued claims and judgments - - -
Total Noncurrent Liabilities 2,211,645 - 13,016,449
Total Liabilities 2,498,597 404,876 13,016,449
Deferred Inflows of Resources:

Related to pensions 6,071 - -
Related to OPEB 75,915 - 4,418,710
Total Deferred Inflows of Resources 81,986 - 4,418,710
Net Position:

Net investment in capital assets 8,626,791 - -
Unrestricted 2,380,653 - (13,749,946)
Total Net Position 11,007,444$ -$ (13,749,946)$ Governmental Activities - Internal Service Funds
Fleet
Maintenance/
Replacement
Fund
Payroll
Benefits
Retiree
Health
Benefits
(OPEB)
184

CITY OF VALLEJO

COMBINING STATEMENT OF NET POSITION

INTERNAL SERVICE FUNDS
JUNE 30, 2021
Assets:

Current:

Cash and investments
Receivables:

Accounts
Prepaid costs
Due from other funds
Materials, parts and supplies
Total Current Assets
Noncurrent:

Capital assets - net of accumulated depreciation
Total Noncurrent Assets
Total Assets
Deferred Outflows of Resources:

Related to pensions
Related to OPEB
Total Deferred Outflows of Resources
Liabilities:

Current:

Accounts payable and accrued liabilities
Employee benefits payable
Accrued claims and judgments
Total Current Liabilities
Noncurrent:

Net pension liability
Net OPEB liability
Employee benefits payable
Accrued claims and judgments
Total Noncurrent Liabilities
Total Liabilities
Deferred Inflows of Resources:

Related to pensions
Related to OPEB
Total Deferred Inflows of Resources
Net Position:

Net investment in capital assets
Unrestricted
Total Net Position
Totals
8,374,600$ 15,341,159 $ 28,997,924$
-- 31,241
214,625 - 235,706
- 4,892,905 4,892,905
-- 203,210
8,589,225 20,234,064 34,360,986
-- 8,626,791
-- 8,626,791
8,589,225$ 20,234,064 $ 42,987,777 $
92,856$ 92,856 $ 400,709$
11,905 11,905 3,322,441
104,761$ 104,761 $ 3,723,150 $
125,423$ 13,724 $ 381,548$
10,885 10,885 471,197
3,264,712 2,872,176 6,136,888
3,401,020 2,896,785 6,989,633
694,397 694,397 3,376,012
46,325 46,325 12,954,914
-- 378,612
6,481,288 12,077,824 18,559,112
7,222,010 12,818,546 35,268,650
10,623,030 15,715,331 42,258,283
2,122 2,122 10,315
16,188 16,188 4,527,001
18,310 18,310 4,537,316
-- 8,626,791
(1,947,354) 4,605,184 (8,711,463)
(1,947,354)$ 4,605,184$ (84,672)$
Workers'
Comp
Governmental Activities -
Internal Service Funds
General
Liability
185

CITY OF VALLEJO

COMBINING STATEMENT OF REVENUES, EXPENSES

AND CHANGES IN FUND NET POSITION

INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Operating Revenues:

Sales and service charges 4,755,580$ - $ 3,260,273$ Other 56,901 - -
Total Operating Revenues 4,812,481 - 3,260,273
Operating Expenses:

Operations expenses 2,717,465 - 1,335,023
Insurance and claims -- -
Depreciation expense 1,587,105 - -
Total Operating Expenses 4,304,570 - 1,335,023
Operating Income (Loss) 507,911 - 1,925,250
Nonoperating Revenues:

Investment income (2,165) - (179)
Gain on disposal of capital assets 133,576 - -
Total Nonoperating
Revenues 131,411 - (179)
Income (Loss) Before Transfers 639,322 - 1,925,071
Transfers in 250,000 - -
Changes in Net Position 889,322 - 1,925,071
Net Position:

Beginning of Year 10,118,122 - (15,675,017)
End of Fiscal Year 11,007,444$ -$ (13,749,946)$ Governmental Activities - Internal Service Funds
Fleet
Maintenance/
Replacement
Fund
Payroll
Benefits
Retiree
Health
Benefits
(OPEB)
186

CITY OF VALLEJO

COMBINING STATEMENT OF REVENUES, EXPENSES

AND CHANGES IN FUND NET POSITION

INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Operating Revenues:

Sales and service charges
Other
Total Operating Revenues
Operating Expenses:

Operations expenses
Insurance and claims
Depreciation expense
Total Operating Expenses
Operating Income (Loss)
Nonoperating Revenues:

Investment income
Gain on disposal of capital assets
Total Nonoperating
Revenues
Income (Loss) Before Transfers
Transfers in
Changes in Net Position
Net Position:

Beginning of Year
End of Fiscal Year
Totals
6,147,000$ 5,275,056 $ 19,437,909$
-- 56,901
6,147,000 5,275,056 19,494,810
2,116,752 1,139,274 7,308,514
8,279,531 4,586,822 12,866,353
-- 1,587,105
10,396,283 5,726,096 21,761,972
(4,249,283) (451,040) (2,267,162)
(4,442) (8,860) (15,646)
-- 133,576
(4,442) (8,860) 117,930
(4,253,725) (459,900) (2,149,232)
-- 250,000
(4,253,725) (459,900) (1,899,232)
2,306,371 5,065,084 1,814,560
(1,947,354)$ 4,605,184 $ (84,672) $
Workers'
Comp
Governmental Activities -
Internal Service Funds
General
Liability
187

CITY OF VALLEJO

COMBINING STATEMENT OF CASH FLOWS

INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:

Receipts from customers 4,793,000$ 75,408,317 $ 3,260,273$ Payments to suppliers (2,043,897) - -
Payments to or on behalf of employees (1,111,775) (75,037,291) (3,133,809) Claims paid -- -
Net Cash Provided (Used) by Operating Activities 1,637,328 371,02 6 126,464 Cash Flows from Non-Capital
Financing Activities:

Interfund receipts 250,000 - -
Interfund payments -- -
Net Cash Provided (Used) by
Non-Capital Financing Activities 250,000 - -
Cash Flows from Capital
and Related Financing Activities:

Acquisition of capital assets (1,838,394) - -
Proceeds from sales of capital assets 156,977 - -
Net Cash Used by
Capital and Related Financing Activities (1,681,417) -
-
Cash Flows from Investing Activities:

Investment income (losses) (2,164) - (179)
Net Cash Provided by
Investing Activities (2,164) - (179)
Net Increase (Decrease) in Cash
and Cash Equivalents 203,747 371,026 126,285
Cash and Cash Equivalents at Beginning of Year 4,258,427 1,009 321,671 Cash and Cash Equivalents at End of Year 4,462,174$ 372,035$ 447,956$ Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss)
507,911$ - $ 1,925,250$
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation
1,587,105 - -
Changes in pension related items (453,964) - -
Changes in OPEB related items (62,459) - (1,833,202)
(Increase) decrease in accounts receivable, net (19,481) 58,433 - (Increase) decrease in inventory and prepaids 7,620 (10,906) - 56,307 (54,508) (57,573)
Increase (decrease) in claims payable -- -
Increase (decrease) in employee benefits payable 14,289 378,007 91,989 Total Adjustments 1,129,417 371,026 (1,798,786)
Net Cash Provided (Used) by
Operating Activities 1,637,328$ 371,026$ 126,464$ Governmental Activities - Internal Service Funds
Increase (decrease) in accounts payable and other accrued expenses Fleet
Maintenance/
Replacement
Fund
Payroll
Benefits
Retiree
Health
Benefits
(OPEB)
188

CITY OF VALLEJO

COMBINING STATEMENT OF CASH FLOWS

INTERNAL SERVICE FUNDS
YEAR ENDED JUNE 30, 2021
Cash Flows from Operating Activities:

Receipts from customers
Payments to suppliers
Payments to or on behalf of employees
Claims paid
Net Cash Provided (Used) by Operating Activities
Cash Flows from Non-Capital
Financing Activities:

Interfund receipts
Interfund payments
Net Cash Provided (Used) by
Non-Capital Financing Activities
Cash Flows from Capital
and Related Financing Activities:

Acquisition of capital assets
Proceeds from sales of capital assets
Net Cash Used by
Capital and Related Financing Activities
Cash Flows from Investing Activities:

Investment income (losses)
Net Cash Provided by
Investing Activities
Net Increase (Decrease) in Cash
and Cash Equivalents
Cash and Cash Equivalents at Beginning of Year
Cash and Cash Equivalents at End of Year
Reconciliation of Operating Income (Loss) to Net Cash
Provided (Used) by Operating Activities:

Operating income (loss)
Adjustments to Reconcile Operating Income (Loss)
Net Cash Provided (Used) by Operating Activities:

Depreciation
Changes in pension related items
Changes in OPEB related items
(Increase) decrease in accounts receivable, net
(Increase) decrease in inventory and prepaids
Increase (decrease) in claims payable
Increase (decrease) in employee benefits payable
Total Adjustments
Net Cash Provided (Used) by
Operating Activities
Increase (decrease) in accounts payable and other accrued expenses Totals
6,147,000$ 5,275,056 $ 94,883,646$
(3,253,243) (1,035,521) (6,332,661)
(289,891) (289,890) (79,862,656)
(2,696,377) (2,090,447) (4,786,824)
(92,511) 1,859,198 3,901,505
-- 250,000
- (2,569,833) (2,569,833)
- (2,569,833) (2,319,833)
-- (1,838,394)
-- 156,977
-- (1,681,417)
(4,442) (8,860) (15,645)
(4,442) (8,860) (15,645)
(96,953) (719,495) (115,390)
8,471,553 16,060,654 29,113,314
8,374,600$ 15,341,159$ 28,997,924$
(4,249,283)$ (451,040)$ (2,267,162)$
-- 1,587,105
368,450 368,449 282,935
(8,855) (8,855) (1,913,371)
-- 38,952
(15,265) - (18,551)
95,841 (19,957) 20,110
3,713,000 1,967,000 5,680,000
3,601 3,601 491,487
4,156,772 2,310,238 6,168,667
(92,511)$ 1,859,198 $ 3,901,505 $
Governmental Activities -
Internal Service Funds
General
Liability
Workers'
Comp
189

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190

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195

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196

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Net Position by Component
Last Ten Fiscal Years
(accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Governmental activities:

Net Investment in Capital Assets 319,101,434$ 317,984,723$ 318,630,233$ 313,312,203$ 314,654,942$ 318,636,371$ 316,622,007$ 315,888,276$ 331,744,314$ 336,111,810$ Restricted 67,066,468 65,402,869 70,125,586 65,421,676 68,373,151 70,545,240 69,927,367 75,368,245 91,815,092 98,105,543 Unrestricted (949,135) 356,086 9,621,946 (191,225,009) (177,003,436) (174,091,484) (187,401,484) (182,328,859) (217,444,163) (213,528,457) Total governmental activities net position 385,218,767$ 383,743,678$ 398,377,765$ 187,508,870$ 206,024,657$ 215,090,127$ 199,147,890$ 208,927,662$ 206,115,243$ 220,688,896$ Business-type activities:

Net Investment in Capital Assets 70,577,833$ 39,076,148$ 40,466,687$ 38,170,671$ 40,191,379$ 40,778,629$ 44,251,622$ 53,757,390$ 59,614,105$ 60,612,548$ Restricted 4,541,278 4,306,908 5,253,775 5,253,774 5,253,836 5,258,610 5,274,585 5,533,393 510,833 27,358 Unrestricted 24,728,431 20,942,101 23,707,740 1,294,897 (75,800) 1,84 2,145 (4,749,417) (7,477,516) (1,240,554) 6,600,783 Total business-type activities net position 99,847,542$ 64,325,157$ 69,428,202$ 44,719,342$ 45,369,415$ 47,879,384$ 44,776,790$ 51,813,267$ 58,884,384$ 67,240,689$ Primary government:

Net Investment in Capital Assets 389,679,267$ 357,060,871$ 359,096,920$ 351,482,874$ 354,846,321$ 359,415,000$ 360,873,629$ 369,645,666$ 391,358,419$ 396,724,358$ Restricted 71,607,746 69,709,777 75,379,361 70,675,450 73,626,987 75,803,850 75,201,952 80,901,638 92,325,925 98,132,901 Unrestricted 23,779,296 21,298,187 33,329,686 (189,930,112) (177,079 ,236) (172,249,339) (192,150,901) (189,806,375) (218,684,717) (206,927,674) Total primary government net position 485,066,309$ 448,068,835$ 467,805,967$ 232,228,212$ 251,394,072$ 262,969,511$ 243,924,680$ 260,740,929$ 264,999,627$ 287,929,585$ Notes: 1 Effective fiscal year 2013 and beyond, the presentation of some financial data has changed to reflect the effects of the implementation of GASB 61 which eliminated the inclusion of the Vallejo Sanitation and Flood Control District (now Vallejo Flood and Wastewater District) as part of the primary government. This results in the financialactivities of the Vallejo Sanitation and Flood Control District being discretely presented in the Component Unit column of the Statement of Net Position and the Statement of Activities. The City did not retroactively restate the amounts prior to FY 2013 for the Net Position related to the implementation of GASB 61. 2 The City implemented the provisions of GASB Statement 63 in fiscal year 2013, which replaced the term "net assets" with the term "net position". 3 The City implemented the provisions of GASB Statement 68 in fiscal year 2015.

Prior amounts have not been restated.
4 The City implemented the provisions of GASB Statement 75 in fiscal year 2018.

Prior amounts have not been restated.

Fiscal Year Ended June 30
197

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Expenses
Governmental activities:

Legislative and Advisory 220,581$ 304,333$ 213,736$ 268,785$ 257,208$ 244,300$ 342,413$ 321,914$ 275,873$ 260,517$ Executive 2,442,285 3,012,974 3,844,344 3,817,882 2,386,112 2,795,092 3,217,242 5,346,942 5,213,762 5,155,236 Finance 798,688 1,382,283 1,770,592 1,654,071 2,009,568 2,046,341 2,296,973 2,019,164 1,778,234 1,718,818 Human Resources 962,813 1,026,415 930,294 1,034,655 1,390,288 988,831 1,382,503 1,936,821 1,918,967 2,106,513 Law 503,754 1,158,594 1,079,614 694,447 976,895 1,289,690 1,678,985 1,737,644 1,451,392 1,268,519 Development Services 2,346,911 2,180,055 2,504,558 2,701,130 2,954,366 2,925,237 3,572,495 - - - Community Development 27,382,802 33,586,418 32,366,219 26,801,601 27,801,563 27,348,207 29,503,111 34,843,093 31,626,149 35,519,702 Planning and Development Services - - - - - - - 5,641,584 4,636,674 3,966,578 Fire services 19,054,650 23,480,073 23,628,510 24,689,484 24,573,111 27,384,860 31,978,352 30,169,197 34,879,494 34,564,660 Police services 32,241,212 37,952,439 31,968,288 36,412,375 38,994,284 42,345,792 50,291,924 47,724,576 54,926,532 56,088,783 Public Works 20,936,214 23,495,632 24,633,518 35,650,143 29,491,475 29,016,544 30,289,374 28,195,131 31,891,067 29,512,952 Nondepartmental 5,134,037 - - - - - - - - - Interest on long-term debt 766,981 209,054 196,404 541,370 462,398 438,450 414,286 388,381 429,730 413,217 Total governmental activities expenses 112,790,928 127,788,270 123,136,077 134,265,943 131,297,268 136,823,344 154,967,658 158,324,447 169,027,874 170,575,495 Business-type activities:

Water 32,420,781 33,770,385 34,534,260 35,075,642 34,856,203 35,523,887 37,447,808 37,733,752 38,645,529 40,603,545 Local Transportation 18,138,000 2,612,944 - - - - - - - - Sanitation & Flood Control - - - - - - - - - - Other proprietary funds 2,105,913 5,351,278 5,230,382 6,447,594 5,622,800 6,135,549 6,734,578 6,738,082 8,046,603 7,179,748 Total business-type activities expenses 52,664,694 41,734,607 39,764,642 41,523,236 40,479,003 41,659,436 44,182,386 44,471,834 46,692,132 47,783,293 Total primary government expenses 165,455,622$ 169,522,877 $ 162,900,719 $ 175,789,179 $ 171,776,271 $ 178,482,780 $ 199,150,044 $ 202,796,281 $ 215,720,006 $ 218,358,788$ Program Revenues
Governmental activities:

Charges for services 16,987,109$ 15,462,878$ 18,819,481$ 24,461,121$ 24,632,362$ 24,510,980$ 25,711,785$ 27,555,650$ 24,139,578$ 26,076,321$ Operating grants and contributions 36,777,286 35,971,107 38,596,729 26,535,944 26,731,559 27,598,297 30,006,058 38,057,450 38,858,209 45,830,666 Capital grants and contributions 14,626,104 6,925,849 5,661,868 3,4 76,887 8,851,629 5,362,544 2,138,551 3,052,819 2,830,049 7,133,919 Total governmental activities program revenues 68,390,499 58,359,834 63,078,078 54,473,952 60,215,550 57,471,821 57,856,394 68,665,919 65,827,836 79,040,906 Business-type activities:

Charges for services 41,983,768 39,543,209 42,589,807 39,476,107 37, 578,399 37,952,387 45,037,505 47,293,239 50,257,187 55,330,836 Operating grants and contributions 7,735,861 350,876 - 22,479 25,847 123,279 - 36,642 38,585 59,791 Capital grants and contributions 10,549,196 2,116,548 331,315 1,197 ,727 1,383,466 3,374,785 1,018,049 998,762 198,979 389,891 Total business-type activities program revenues 60,268,825 42,010,633 42,921,122 40,696,313 38,987,712 41,450,451 46,055,554 48,328,643 50,494,751 55,780,518 Total primary government program revenues 128,659,324$ 100,370,467 $ 105,999,200 $ 95,170,265 $ 99,203,262 $ 98,922,272 $ 103,911,948 $ 116,994,562 $ 116,322,587 $ 134,821,424$ Net revenue/(expense)
Governmental activities (44,400,429)$ (69,428,436) $ (60,057,999) $ (79,791,991) $ (71,081,718) $ (79,351,523) $ (97,111,264) $ (89,658,528) $ (103,200,038) $ (91,534,589)$ Business-type activities 7,604,131 276,026 3,156,480 (826,923) (1,491,291) (208,985) 1,873,168 3,856,809 3,802,619 7,997,225 Total primary government net expense (36,796,298)$ (69,152,410) $ (56,901,519) $ (80,618,914) $ (72,573,009) $ (79,560,508) $ (95,238,096) $ (85,801,719) $ (99,397,419) $ (83,537,364)$ Note: Planning and Development Services were previously reported under Development Services.

Fiscal Year Ended June 30
198

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Changes in Net Position
Last Ten Fiscal Years
(accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Fiscal Year Ended June 30
(Continued)
General Revenues and Other Changes in Net Position
Governmental activities:

Taxes
Property taxes 14,143,780 $ 14,484,918 $ 14,346,058 $ 15,694,198 $ 16,956,367 $ 18,234,843 $ 19,379,799 $ 20,822,536 $ 21,837,203 $ 22,475,271$ Incremental property taxes 1,790,418 - - - - - - - - - Sales taxes 14,360,808 24,685,817 25,583,330 26,857,325 27,767,194 29,276,208 29,626,711 32,641,720 32,457,314 38,189,547 Utility user taxes 12,792,738 12,521,558 12,610,733 12,627,342 12,994,432 13,339,264 13,107,158 12,338,425 12,329,103 13,005,333 Motor vehicles / In lieu property tax 7,478,690 7,156,707 7,640,132 8,365,437 8,526,690 9,085,386 9,685,054 10,334,622 10,941,183 11,480,266 Other taxes 9,671,662 9,212,120 9,948,063 10,654,921 12,979,029 14,888,721 15,255,443 15,082,269 15,302,220 15,864,149 Mare Island CFD Assessments - - - - - - - - - - Investment earnings 1,282,961 419,817 679,347 1,376,228 1,765,281 849,111 902,408 4,622,647 5,042,701 1,878,276 Gain on sale of capital assets - - 102,447 21,700 173,859 89,852 134,785 69,983 42,934 11,600 Insurance recoveries - - - 913,838 - - - - - - Miscellaneous 3,435,245 3,874,022 3,837,952 5,364,701 4,868,998 5,604,775 5,241,492 5,562,802 4,113,263 3,546,379 Capital contributions from developers - - - - - - - - - - Debt Restructuring Adjustment 1,075,176 - - - - - - - - - Assets transferred to/liabilities assumed by Successor Agency (4 ,483,759) - 1,535,778 2,458,682 5,293,678 (425,935) - - - - Transfers 438,038 (4,401,612) (1,591,754) (2,685,186) (1,728,023) (2,654,217) (2,152,823) (2,036,704) (1,678,302) (342,579) Total governmental activities 61,985,757 67,953,347 74,692,086 81,649,186 89,597,505 88,288,008 91,180,027 99,438,300 100,387,619 106,108,242 Business-type activities:

Investment earnings 401,785 106,369 354,811 251,358 413,341 64,737 203,147 1,142,964 1,341,509 (18,397) Miscellaneous - 87,023 - - - - - - 248,687 42,841 Gain or (Loss) on sales or transfer of assets (19,034,732) (40,393,415) - - - - - - - (7,943) Insurance recoveries - - - 69,208 - - - - - - Debt Restructuring Adjustment 625,498 - - - - - - - - - Transfers (438,038) 4,401,612 1,591,754 2,685,186 1,728,023 2,654,217 2,152,823 2,036,704 1,678,302 342,579 Special Item(s) - see notes - - - - - - (2,832,157) - - - Total business-type activities (18,445,487) (35,798,411) 1,946,565 3,005,752 2,141,364 2,718,954 (476,187) 3,179,668 3,268,498 359,080 Total primary government 43,540,270$ 32,154,936 $ 76,638,651 $ 84,654,938 $ 91,738,869 $ 91,006,962 $ 90,703,840 $ 102,617,968 $ 103,656,117 $ 106,467,322$ Change in Net Position
Governmental activities 17,585,328$ (1,475,089) $ 14,634,087 $ 1,857,195 $ 18,515,787 $ 8,936,485 $ (5,931,237) $ 9,779,772 $ (2,812,419) $ 14,573,653$ Business-type activities (10,841,356) (35,522,385) 5,103,045 2,178,829 650,073 2,509,969 1,396,981 7,036,477 7,071,117 8,356,305 Total primary government 6,743,972$ (36,997,474) $ 19,737,132 $ 4,036,024 $ 19,165,860 $ 11,446,454 $ (4,534,256) $ 16,816,249 $ 4,258,698 $ 22,929,958$ Notes:
1 Effective fiscal year 2013 and beyond, the presentation of some financial data has changed to reflect the effects of the implementation of GASB 61 which eliminated the inclusion of the Vallejo Sanitation and Flood Control District as part of the primary government. This results in the financial activities of the Vallejo Sanitation and Flood Control District being discretely presented in the Component Unit column of the Statement of Net Position and the Statement of Activities.

The City did not retroactively restate the amounts prior to FY 2013 for the Net Position related to the implementation of GASB 61.
2 The City implemented the provisions of GASB Statement 63 in fiscal year 2013, which replaced the term "net assets" with the term "net position". 3 The City implemented the provisions of GASB Statement 68 in fiscal year 2015.

Prior amounts have not been restated.
4 In fiscal year 2018, the City of American Canyon rescinded its decision to exercise an option to purchase additional water capacity rights from the City of Vallejo. A loan in the amount of $2,832,157 (representing prior year revenue) was written off and presented as a special item. 199

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
General Fund
Nonspendable 1,315,581$ 1,303,621$ 1,294,967$ 1,315,114$ 2,192,050$ 2,152,578$ 2,141,630$ 2,217,139$ 2,212,889$ 2,063,422$ Restricted 242,919 241,179 249,697 271,572 272,885 320,738 2,269,039 4, 550,387 7,137,110 11,272,510 Committed 381,709 356,245 2,617,267 2,691,002 2,251,472 1,235,078 6,810 6,332 45,321 - Assigned 9,874,285 5,233,259 7,910,909 9,302,184 11,102,326 10,993,48 4 4,208,034 876,025 943,125 5,365,698 Unassigned 11,084,523 9,797,270 6,944,336 7,976,200 9,929,786 15,679,786 21,235,769 24,508,900 17,982,247 21,682,816 Total General Fund 22,899,017$ 16,931,574 $ 19,017,176 $ 21,556,072 $ 25,748,519$ 30,381,664$ 29,861,282$ 32,158,783$ 28,320,692$ 40,384,446$ All Other Governmental Funds
Nonspendable 102,072$ 102,072$ 240,832$ 102,072$ 71,236$ 78,324$ 67,625$ 567,625$ 81,473$ 64,625$ Restricted 54,463,122 52,151,109 55,992,171 55,838,343 58,248,081 60, 205,695 61,118,236 66,768,664 72,615,022 83,291,818 Committed 3,087,235 9,799,861 9,045,767 6,028,419 6,806,813 8,924,377 16,777,334 25,300,037 17,885,776 15,588,495 Assigned 1,883 3,088 196,806 5,938,342 5,961,263 4,414,547 4,987,289 4, 274,260 2,510,269 4,553,115 Unassigned - - - - - - (9,438) (24,825) (595,122) -
Total all other governmental funds 57,654,312$ 62,056,130 $ 65,475,576 $ 67,907,176 $ 71,087,393$ 73,622,943$ 82,941,046$ 96,885,761$ 92,497,418$ 103,498,053$ Note: 1 The change in total fund balance for the
General Fund and other governmental funds is
explained in Management's Discussion and Analysis.
2 The City implemented the provisions of GASB Statement No. 54 in fiscal year 2011, and years prior to 2011 have not been restated to conform with the new presentation.

Fiscal Year Ended June 30
200

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Changes in Fund Balances of Governmental Funds
Last Ten Fiscal Years
(modified accrual basis of accounting)
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Revenues:

Taxes 51,936,540$ 61,132,188 $ 62,488,184 $ 65,751,608 $ 70,410,583 $ 75,422,419 $ 77,629,274 $ 83,042,168 $ 94,720,423 $ 103,134,495 $ Licenses and permits 2,356,064 1,814,364 2,457,440 3,741,906 4,026,1 67 4,034,816 3,985,042 4,662,555 3,181,487 3,817,064 Fines and forfeitures 2,726,824 1,249,687 2,337,703 1,876,686 1,878, 579 1,605,515 1,706,754 1,580,309 1,132,232 965,979 Intergovernmental 53,299,532 47,132,738 50,356,902 41,097,037 45,197 ,746 43,606,471 42,460,083 50,635,285 39,336,033 50,451,756 Investment income 3,328,151 2,363,471 2,962,200 4,556,124 3,696,181 3 ,378,893 3,090,518 6,401,600 6,591,402 3,764,151 Charges for services 14,742,402 16,182,809 16,714,747 18,866,133 19, 429,149 20,257,999 21,270,315 21,595,852 18,785,099 19,036,318 *Other 3,249,481 1,295,826 505,843 1,320,781 1,426,715 1,004,441 861,713 1,192,467 2,875,861 4,061,972 Total revenues 131,638,994 131,171,083 137,823,019 137,210,275 146,0 65,120 149,310,554 151,003,699 169,110,236 166,622,537 185,231,735 Expenditures
Current:

Legislative and Advisory 219,289 275,664 207,903 264,854 294,088 298, 748 296,548 327,843 282,191 223,806 Executive 2,221,478 2,747,243 3,600,970 3,794,952 2,641,913 2,758,675 2,689,380 4,944,170 4,949,359 4,958,483 Finance 934,626 1,183,251 1,636,027 1,636,916 2,102,912 2,047,751 1,80 6,258 1,706,608 1,559,129 1,593,385 Human resources 986,692 993,835 868,575 1,017,017 1,431,434 1,023,566 1,200,631 1,800,940 1,767,689 1,991,104 Law 592,192 1,027,329 1,116,788 692,338 1,133,882 1,272,898 1,272,770 1,464,430 1,240,867 1,203,752 Planning and Development services 2,426,783 1,878,237 2,604,498 2,7 55,399 3,047,840 2,955,960 3,191,261 3,919,849 4,201,831 3,887,618 Community Development 32,372,627 32,516,830 31,197,117 26,476,837 26,457,500 26,505,452 28,619,020 34,259,733 30,404,751 33,370,821 Fire services 18,110,162 20,917,691 23,462,547 24,645,684 25,569,791 26,514,402 27,557,155 27,962,324 30,053,612 31,157,788 Police services 30,774,361 34,681,714 34,139,510 36,807,817 39,698,3 62 41,240,618 42,639,055 43,602,177 47,183,454 50,667,071 Public works 12,292,557 13,210,589 14,543,079 16,976,530 15,123,636 14,870,274 16,658,784 17,050,014 20,944,860 16,057,504 Nondepartmental 5,134,037 12,171,647 7,516,587 4,118,675 4,552,327 5, 879,195 6,170,178 5,329,057 5,169,323 5,873,876 Capital Outlay 13,321,436 9,716,431 8,826,479 12,543,661 14,073,942 11,326,920 5,930,613 10,692,669 24,823,151 20,473,183 Debt service:

Principal 6,033,970 275,131 397,268 746,689 927,301 963,929 988,971 1,014,954 1,232,812 2,303,276 Interest 766,981 204,899 186,276 358,575 343,902 307,273 282,531 256,54 8 318,356 261,924 Total expenditures 126,187,191 131,800,491 130,303,624 132,835,944 1 37,398,830 137,965,661 139,303,155 154,331,316 174,131,385 174,023,591 Excess (deficiency) of
revenues over (under)
expenditures 5,451,803 (629,408) 7,519,395 4,374,331 8,666,290 11,3 44,893 11,700,544 14,778,920 (7,508,848) 11,208,144 Other financing sources (uses):

Issuance of Debt - - - - - - - 1,700,000 1,305,000 -
Gain (loss) on sale of assets - - 44,352 - 71,185 - - - - - Transfers in 10,500,436 10,277,326 7,321,809 6,363,953 6,021,537 7,29 6,515 12,306,875 14,715,342 12,153,050 5,557,591 Transfers out (11,112,398) (11,293,235) (9,380,508) (9,549,139) (8,249,560) (10,730,521) (15,209,698) (14,952,046) (14,181,352) (6,150,1 70) Proceeds from long-term debt issuance 78,766 79,692 - - - - - - - - Capital Leases** - - - - - - - - 5,716 4,197,652
Total other financing
sources (uses) (533,196) (936,217) (2,014,347) (3,185,186) (2,156, 838) (3,434,006) (2,902,823) 1,463,296 (717,586) 3,605,073 Extraordinary/Special Item:

Assets transferred to/liabilities assumed by
Successor Agency/Housing Successor (12,674,287) - - 3,781,351 863,21 2 (871,177) - - - - Net change in fund balances (7,755,680) (1,565,625) 5,505,048 4,970 ,496 7,372,664 7,039,710 8,797,721 16,242,216 (8,226,434) 14,813,217 Beginning fund balance 88,309,009$ 80,553,329 $ 78,987,704 $ 84,492,752 $ 89,463,248 $ 96,835,912 $ 104,004,607 $ 112,802,328 $ 129,044,544 $ 120,818,110$ Prior period adjustments - - - - - 128,985 - - - 8,251,172 Ending fund balance 80,553,329$ 78,987,704$ 84,492,752$ 89,463,248$ 96,835,912$ 104,004,607$ 112,802,328$ 129,044,544$ 120,818,110$ 143,882,499$ Debt service as a percentage of
noncapital expenditures 6% 0% 0% 1% 1% 1% 1% 1% 1% 2%
Note: Planning and Development Services were previously reported under Development Services. *Contributions included into "other" Revenue
**Starting FY19/20 Capital Leases were added
Fiscal Year Ended June 30
201

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Assessed Value and Estimated Actual Value of Taxable Property Last Ten Fiscal Years
Fiscal Year Taxable Taxable Total
Ended Nonunitary Less: Assessed Nonunitary Less: Assessed Direct Tax June 30 Secured Unsecured Utilities Exemptions Value Secured Unsecured Utilities Exemptions Value Rate 2012 7,740,206,643 200,451,644 130,670 (939,219,031) 7,001,569,926 334,138,674 61,058,136 168,820 (52,623,635) 342,741,995 0.24622% 2013 7,386,493,615 218,701,022 113,370 (289,480,094) 7,315,827,913 322,746,509 58,076,187 132,592 (48,641,023) 332,314,265 0.24622% 2014 8,014,862,817 198,012,673 113,370 (974,787,981) 7,238,200,879 321,057,973 53,344,811 132,592 (55,306,295) 319,229,081 0.24622% 2015 8,790,923,985 215,615,952 113,370 (990,126,778) 8,016,526,529 343,524,473 52,435,017 132,592 (55,876,943) 340,215,139 0.24622% 2016 9,367,567,455 208,385,912 113,370 (1,014,346,016) 8,561,720,721 361,136,586 54,225,181 132,592 (51,564,900) 363,929,459 0.24622% 2017 9,898,936,162 254,304,736 139,100 (1,026,877,027) 9,126,502,971 381,547,374 60,418,999 132,692 (58,114,553) 383,984,512 0.24622% 2018 10,530,383,770 232,725,017 139,100 (1,044,877,040) 9,718,370,847 412,347,893 63,744,878 132,692 (56,382,967) 419,842,496 0.24622% 2019 11,258,416,141 193,941,296 139,100 (1,101,049,849) 10,351,446,688 439,241,925 80,832,402 132,692 (57,556,407) 462,650,612 0.24622% 2020 11,888,434,861 200,094,718 139,100 (1,121,127,644) 10,967,541,035 461,080,073 76,572,581 132,692 (52,714,453) 485,070,893 0.24622% 2021 12,423,851,007 214,557,968 187,130 (1,110,557,076) 11,528,039,029 467,285,691 74,820,597 298,432 (53,022,065) 489,382,655 0.24622% ͳ The Redevelopment Agency, once a blended component unit of the City, was dissolved as of February 1, 2012.

The Redevelopment Successor Agency financial transactions are reported in a separate trust fund.

Source: County Assessor's Office (source was actually the HDL report not assessors' office) HDL Property Report
City Former Agency / Successor Agency to Redevelopment Agency 1 NOTES:

In 1978 the voters of the State of California passed Proposition 13 which limited property taxes to a total maximum rate of 1% based upon the assessed value of the property being taxed. Each year, the assessed value of propertymay be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the time that it is sold to a new owner. At that point, the new assessed value is reassessed at thepurchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value oftaxable property and is subject to the limitations described above. 202

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Direct and Overlapping Property Tax Rates
(Rate per $100 of assessed value)
Last Ten Fiscal Years
Fiscal Year Ended June 30 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021 City Direct Rates:

City basic rate 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 Total City Direct Rate 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 0.24622 Overlapping Rates:

Acc Capital Outlay 0.00807 0.00807 0.00807 0.00807 0.00807 0.00807 0.00807 0.00807 0.00807 0.00807 Aviation 0.00119 0.00119 0.00119 0.00119 0.00119 0.00119 0.00119 0.00119 0.00119 0.00119 BAAQMD 0.00219 0.00219 0.00219 0.00219 0.00219 0.00219 0.00219 0.00219 0.00219 0.00219 County Free Library 0.02743 0.02743 0.02743 0.02743 0.02743 0.02743 0.02743 0.02743 0.02743 0.02743 County General 0.31331 0.31331 0.31331 0.31331 0.31331 0.31331 0.31331 0.31331 0.31331 0.31331 County School Service Fund Support 0. 01134 0.01134 0.01134 0.01134 0.01134 0.01134 0.01134 0.01134 0.01134 0.01134 County Support-Board of Education 0. 00334 0.00334 0.00334 0.00334 0.00334 0.00334 0.00334 0.00334 0.00334 0.00334 Development Center 0.00217 0.00217 0.00217 0.00217 0.00217 0.00217 0.00217 0.00217 0.00217 0.00217 GVRD 0.06490 0.06490 0.06490 0.06490 0.06490 0.06490 0.06490 0.06490 0.06490 0.06490 Library Special Tax Zone 7 0.01365 0.01365 0.01365 0.01365 0.01365 0. 01365 0.01365 0.01365 0.01365 0.01365 Mosquito Abatement 0.00587 0.00587 0.00587 0.00587 0.00587 0.00587 0.0 0587 0.00587 0.00587 0.00587 Recreation 0.00203 0.00203 0.00203 0.00203 0.00203 0.00203 0.00203 0.00203 0.00203 0.00203 Solano Community College M&O 0.02758 0.02758 0.02758 0.02758 0.02758 0.02758 0.02758 0.02758 0.02758 0.02758 Solano County Water Agency 0.01527 0.01527 0.01527 0.01527 0.01527 0. 01527 0.01527 0.01527 0.01527 0.01527 Vallejo Unified School District M&O 0.24069 0.24069 0.24069 0.24069 0.24069 0.24069 0.24069 0.24069 0.24069 0.24069 Vallejo Flood & Wastewater Dis 0.01474 0.01474 0.01474 0.01474 0.01474 0.01474 0.01474 0.01474 0.01474 0.01474 Total Prop. 13 Direct Rate 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 1.00000 SC Fld State Wtr Pj Zone Ben #1 0.02000 0.02000 0.02000 0.02000 0.02 000 0.02000 0.02000 0.02000 0.02000 0.02000 Vallejo U.S.D GOB 2018 Ser 2019 - - - - - - - - 0.05337 0.05461 SCC GOB 2012 Series D - - - - - - - - - 0.00498
SCC 2019 GO Refunding Bonds - - - - - - - - - 0.00636
Vallejo U.S.D. 2002-A GOB Refunding 0.06555 0.06576 0.06850 0.06358 0.06144 0.06092 0.05450 0.05345 0.05179 0.05142 Vallejo U.S.D. Measure A 2002 0.01609 0.01261 0.01250 0.00853 0.00730 0.00660 - - - - SCC GOB Series 2005-A 0.01711 0.01768 0.01820 0.01299 - - - - - - Vallejo U.S.D. Measure A 2004 0.01258 0.01187 0.01305 0.01086 0.01007 0.00943 - - - - Vallejo U.S.D. Measure A - 2006 0.00649 0.00646 0.00711 0.00588 0.00 544 0.00519 - - - - SCC GOB Series 2003-A - - - - - - - - - 0.00700
SCC 2015 GO Refunding Bonds 0.00304 0.00292 0.00276 0.00208 0.00178 0 .00086 0.00082 0.00070 0.00073 0.00069 SCC GOB 2012 Series A - - 0.01384 0.01337 0.01232 0.01297 0.00487 0.004 99 0.00512 - SCC GOB 2012 Series B - - 0.00475 0.00387 0.00326 0.00337 0.00293 0.003 22 0.00314 0.00155 SCC GOB 2014 Ref Series A - - - 0.00131 0.00148 0.00218 0.00176 0.00163 0.00147 0.00062 SCC GOB 2014 Ref Series B - - - 0.00309 0.01607 0.01566 0.01405 0.01383 0.01347 0.00463 SCC GOB 2012 Series C - - - - - - - 0.01451 0.00812 0.00583 Vallejo USD 2017 GOB Refunding - - - - - - 0.01453 0.01687 0.01624 0.01589 Total Voter Approved Rate 0.14086 0.13730 0.16070 0.14556 0.13917 0.13718 0.11345 0.12921 0.17344 0.17357 Total Direct Rate 1.14086 1.13730 1.16070 1.14556 1.13917 1.13718 1.11345 1.12921 1.17344 1.17357 Source: Solano County Auditor-Controller's Office
NOTE:

In 1978, California voters passed Proposition 13 which sets the property tax rate at a 1.00% fixed amount. This 1.00% is shared by all taxing agencies for which the subject propertyresides within. In addition to the 1.00% fixed amount, property owners are chargedtaxes as a percentage of assessed property values for the payment of any voter approved bonds. 203

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Top 10 Principal Property Tax Payers
Current Year and Nine Years Ago
Percent of Percent of
Total City Total City
Taxable Taxable Taxable Taxable
Assessed Assessed Assessed Assessed
Taxpayer Value Value Value Value
Centro Watt Property Owner II 117,426,440$ 0.98% 72,880,924 $ 0.99% Park Management Corp. 98,316,386 0.82% 78,366,925 1.07% WRPV XIII BV Vallejo LLC 65,892,952 0.55%
Prime Ascot LP 64,199,866 0.53% 54,870,866 0.75%
Invitation Homes Inc 57,234,992 0.48%
Colony Starwood Homes 53,041,110 0.44%
The Nimitz Group 42,711,514 0.36%
Sundance-Vallejo 37,927,301 0.32% 32,391,757 0.44%
MG Sterling Vill Apartments GWP LP 34,032,233 0.28%
Seabridge LLC 33,540,565 0.28%
Lennar Mare Island 27,317,063 0.37%
K W Vallejo Tick LLC 24,890,726 0.34%
Ogino LLC 24,702,892 0.34%
Touro University 23,214,664 0.32%
Hart Sterling Village Apartment LLC 21,689,365 0.30%
Centro Watt Owner II LLC 21,200,000 0.29%
Top Ten Totals 604,323,359 $ 5.03% 381,525,182 $ 5.21%
The amounts shown above include assessed value data for both the City and the Successor Agency to the Redevelopment Agency.

Source: County Assessor's Office
HDL Report
2021 2012
204

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Property Tax Levies and Collections
Last Ten Fiscal Years
Fiscal Taxes Levied Collections in
Year Ended for the Percent Subsequent Percent
June 30 Fiscal Year Amount of Levy Years Amount of Levy 2012 14,464,482 14,216,317 98.28% not available not available n.a. 2013 13,895,641 13,649,602 98.23% not available not available n.a. 2014 14,207,379 14,036,515 98.80% not available not available n.a. 2015 15,455,643 15,302,850 99.01% not available not available n.a. 2016 16,777,951 16,639,813 99.18% not available not available n.a. 2017 17,871,269 17,701,555 99.05% not available not available n.a. 2018 18,973,138 18,802,785 99.10% not available not available n.a. 2019 20,452,300 20,208,077 98.81% not available not available n.a. 2020 21,358,167 21,153,216 99.04% not available not available n.a. 2021 21,982,450 21,758,623 98.98% not available not available n.a.

Source: Solano County Auditor-Controller's Office
Collected within the
Fiscal Year of Levy Total Collections to Date
NOTE: The amounts presented include only City property taxes (excluding Successor Redevelopment Agency tax increment).
205

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Taxable Sales by Category
Last Ten Calendar Years
State Board of Equalization Major
Business Categories
Calendar Yr
2011 Totals
Calendar Yr
2012 Totals
Calendar Yr
2013 Totals
Calendar Yr
2014 Totals
Calendar Yr
2015 Totals
Calendar Yr
2016 Totals
Calendar Yr
2017 Totals
Calendar Yr
2018 Totals
Calendar Yr
2019 Totals
Calendar Yr
2020 Totals
YTD %
change
Retail Group
Apparel Stores 345,862$ 605,365$ 758,982$ 729,060$ 774,468$ 824,990$ 885,616$ 923,646$ 981,231$ 969,422$ -1% Auto Dealers and Supplies 1,631,711 3,350,870 4,810,138 5,141,839 5,689,553 6,015,344 5,854,553 5,592,440 5,570,340 5,334,893 -4% Building Materials 746,590 1,300,322 1,690,133 1,720,598 1,872,305 2,029,294 2,201,144 2, 384,933 2,468,316 2,825,670 14% Drug Stores 191,552 338,120 395,157 471,278 496,641 707,335 778,821 835,848 976,190 1,145,603 17% Eating and Drinking Places 1,115,102 2,050,277 2,483,150 2,665,448 2,906,373 3,186,830 3,365,913 3,499,200 3,937,422 3,518,029 -11% Food Stores 503,023 912,903 1,139,899 1,209,115 1,291,787 1,119,244 1,078,298 1,050,666 1,089,395 1,151,043 6% Furniture and Appliances 648,822 1,097,635 1,416,513 1,466,057 1,495,456 1,522,174 1,563,646 1,564,041 1,581,365 1,586,826 0% General Merchandise 1,496,190 2,752,006 3,118,356 3,142,565 3,157,454 3,124,309 3,444,165 3,780,355 4,082,252 4,776,231 17% Other Retail Stores 449,602 985,360 1,290,156 1,305,731 1,314,263 1,455,179 1,352,784 1,304,694 1,290,973 1,297,806 1% Packaged Liquor 86,022 158,442 180,317 209,710 239,682 456,275 499,274 502,401 544,262 636,266 17% Service Stations 1,583,528 2,876,297 3,144,854 3,384,436 2,761,900 2,555,727 2,925,225 3,305,884 3,537,746 2,824,550 -20% Total Retail Group 8,798,004 16,427,597 20,427,655 21,445,837 21,999,882 22,996,701 23,949,439 24,744,108 26,059,492 26,066,339 0% Non-Store & Part Time Retailers 4,923 42,407 55,142 46,717 51,216 51,364 57,387 65,079 72,385 43,380 -40% Business, Service & Repair Group 594,428 1,455,135 1,707,567 1,722,581 1,877,718 2,014,404 1,965,010 2,048,538 2,143,654 1,487,431 -31% Manufacturer & Wholesaler Group
Contractions & Material 204,032 275,750 257,457 361,198 357,650 401,239 504,756 606,858 492,097 638,533 30% Drugs & Chemical - 39,633 46,141 56,577 139,697 69,264 73,008 93,809 80,769 86,075 7% Food/Farm Products & Equip 13,172 (27,521) 54,641 55,199 35,418 46,837 48,721 68,149 77,273 87,113 13% Furniture & Textiles 1,578 9,266 15,756 19,400 18,527 20,396 27,061 35,012 32,599 37,187 14% Heavy Industrial Equipment --- - - - - - - # N/A -
Industrial Equipment 76,267 227,485 295,961 316,909 370,663 288,567 271,420 282,459 344,467 312,638 -9% All Other Equipment 4,252 296,596 420,478 404,424 487,063 494,907 422,262 450,338 695,113 810,601 17% Total Mfg & Wholesale Group 299,301 821,209 1,090,434 1,213,707 1,409,018 1,321,210 1,347,228 1,790,080 2,053,169 2,242,549 9% State Adjustments & Transfers (273) 509 5,675 3,205 (10,290) 10,508 (2,910) 16,390 463,520 144,416 -69% Total Sales All Outlets 9,696,383 18,746,857 23,286,473 24,432,047 25,327,544 26,394,187 27,316,154 28,664,196 30,792,220 29,984,115 -3% Retail Group 8,798,004 16,427,597 20,427,655 21,445,837 21,999,882 22,996,701 23,949,439 24,744,108 26,059,492 26,066,339 0% Non-Store & Part Time Retailers 4,923 42,407 55,142 46,717 51,216 51,364 57,387 65,079 72,385 43,380 -40% Business, Service & Repair Group 594,428 1,455,135 1,707,567 1,722,581 1,877,718 2,014,404 1,965,010 2,048,538 2,143,654 1,487,431 -31% Manufacturer & Wholesaler Group 299,301 821,209 1,090,434 1,213,707 1,409,018 1,321,210 1,347,228 1,790,080 2,053,169 2,242,549 9% State Adjustments & Transfers (273) 509 5,675 3,205 (10,290) 10,508 (2,910) 16,390 463,520 144,416 -69% Total Point of Sale 9,696,383 18,746,857 23,286,473 24,432,047 25,327,544 26,394,187 27,316,154 28,664,195 30,792,220 29,984,115 -3% County Pool 1,316,169 1,185,156 1,510,000 1,475,021 1,634,979 1,738,288 1,833,341 1,959,479 2,353,241 3,107,692 32% State Pool 1,701 6,051 7,149 10,111 10,358 3,648 5,805 7,274 6,567 11,053 68% Sales Tax Receipts 11,162,889 11,799,325 12,781,159 13,128,117 13,546,345 14,056,183 14,593,221 15,065,837 16,185,123 15,599,326 -4% Transaction & Use Tax (MEASURE B) - 8,389,861 12,257,300 13,035,854 13,639,919 14,345,109 14,911,190 15,565,111 16,966,905 17,503,534 3% Total Receipts 11,162,889$ 20, 189,186$ 25, 038,459$ 26, 163,971$ 27,186,264 $ 28,401,292 $ 29,504,411 $ 30,630,948$ 33,152,028$ 33,102,860$ 0% Sources: HDL Report
206

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Top 25 Principal Sales Tax Payers
CALENDAR YEARS 2020 and 2010

IN ALPHABETICAL ORDER
2020 2010
Arco AM PM Alamillo Rebar
Au Energy Shell Station Au Energy Shell Station
Autolinx Avery Greene Honda
Avery Greene Honda Barber Chrysler Dodge Jeep
Best Buy Best Buy
Chick Fil A Chevron
Costco Costco
Factory OS First Capitol Auction
Foster Lumber Yard Foster Lumber Yard
Home Depot Home Depot
Lowes Kohls
McDonalds Marshalls
Ross McDonalds
Safeway Ross
Safeway Fuel Safeway
San Francisco Bay Area Emergency Transporation Safeway Fuel Sinclair Shell/Texaco
Target Six Flags Discovery Kingdom
Team Chevrolet Cadillac Mazda Hyundai Target
Texaco Power Market Team Chevrolet Cadillac Hyundai Mazda Toyota Vallejo Toyota Vallejo
Tributary Point Arco Valero
Vallejo Holistic Health Center Vallejo Nissan
Vallejo Nissan Walgreens
Walmart Neighborhood Market XKT/Nesco Fabricators
Source: HDL Report
207

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Ratios of Outstanding Debt by Type
Last Ten Fiscal Years
Fiscal Year RDA Loans & Capital Total Loans & Capital Total Total Percen tage Debt Ended Tax Allocation Certificates of Notes Lease Governmental Revenue Certificates of Notes Lease Business-type Primary of Personal Per June 30 Bonds 1 Participation Payable Obligations Activities Bonds Participation Payable Obligations Activities Government Income 2 Capita 2 2012 -$ 3,911,143$ 13,770,344$ 855,379$ 18,536,866$ 58,923,128$ 53,334,101$ 40,340,363$- $ 152,597,592$ 171,134,458$ 3.88% 1,476 2013 - 3,860,835 13,770,344 710,248 18,341,427 54,497,312 - 26,727,801 - 81,225,113 99,566,540 3.22% 850 2014 - 3,725,835 13,508,076 710,248 17,944,159 53,814,629 - 25,416,179 - 79,230,808 97,174,967 3.10% 820 2015 - 3,584,575 14,455,264 608,784 18,648,623 51,560,639 - 24,252,560 - 75,813,199 94,461,822 3.04% 789 2016 - 3,420,210 13,936,400 507,320 17,863,930 49,201,649 - 23,254,939 - 72,456,588 90,320,518 2.97% 770 2017 - 3,233,951 13,445,922 405,856 17,085,729 46,737,658 - 22,229,772 - 68,967,430 86,053,159 2.51% 728 2018 - 3,037,671 12,898,459 304,392 16,240,522 44,153,668 - 21,179,459 - 65,333,127 81,573,649 2.55% 684 2019 - 2,830,831 14,036,129 202,928 17,069,888 41,449,678 - 20,101,727 - 61,551,405 78,621,293 2.32% 658 2020 - 2,612,865 14,527,540 106,465 17,246,870 35,222,600 - 18,842,322 634,937 54,699,859 71,946,729 2.02% 604 2021 - 2,383,175 13,699,042 3,157,618 19,239,835 83,522,966 - 18,125,983 478,282 102,127,231 121,367,066 3.30% 1,030 Notes: Details regarding the City's outstanding debt can be found in the notes to the financial statements.

The Redevelopment Successor Agency financial transactions are reported in a separate trust fund. 2 These ratios are calculated using personal income and population for the current calendar year. ͳNo longer reported under governmental activities as the result of the dissolution of the Redevelopment Agency as of February 1, 2012. The Redevelopment Agency was once a blended component unit of the City. 3 Effective fiscal year 2013 and beyond, the presentation of some financial data has changed to reflect the effects of the implementation of GASB 61 which eliminated the inclusion of the Vallejo Sanitation & Flood Control District (now Vallejo Flood & Wastewater District) as part of the primary government. This results in the financial activities of the VFWD being discretely presented in the Component Unit column of the Statement of Net Position and the Statement of Activities.

Governmental Activities Business-type Activities 3
208

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
FY 2020-21 Assessed Valuation Citywide Total 12,017,421,684$ Successor Agency Incremental Valuation (489,382,655)
FY 2020-21 Adjusted City-Only Assessed Valuation 11,528,039,029$ City's Estimated
Total Share of
Percentage Outstanding Overlapping
Applicable 1 Debt 6/30/20 Debt 6/30/20
Overlapping Tax and Assessment Debt:

Solano County Community College District 20.342% 298,050,699$ 60,629,473$ Vallejo Unified School District 97.792% 122,715,000 120,005,453 Vallejo Unified School District CFD No. 2 100.000% 12,578,815 12,578,815 City of Vallejo Hiddenbrooke Improvement District No. 1998-1 100.000% 8,835,000 8,835,000 City of Vallejo 1915 Act Bonds 100.000% 4,595,000 4,595,000 Total overlapping debt repaid with property taxes 446,774,514 206,643,741 Direct and Overlapping General Fund Debt:

Solano County Certificates of Participation 19.731% 56,845,000 11,216,087$ Solano County Pension Obligation Bonds 19.731% 17,040,000 3,362,162 Vallejo Unified School District Certificates of Participation 97.792% 13,280,054 12,986,830 City of Vallejo General Fund Obligations 100.000% 31,336,868 3 31,336,868 Total Direct and Overlapping General Fund Debt 118,501,922 58,901,947 Overlapping Tax Increment Debt (Successor Agency): 100.000% 2,630,000$ 2,630,000 Total City Direct Debt 31,336,868
Total overlapping debt² 236,838,820
Combined Total Debt 268,175,688$
Notes:
1 The percentage of overlapping debt applicable to the City is estimated using taxable assessed property values.

Applicable percentages were estimated by determining the portion of the overlapping district's assessed value that is within the boundaries of the city divided by the district's total taxable assessed value.

Overlapping governments are those that coincide, at least in part, with the geographic boundaries of the City. This schedule estimates the portion of the outstanding debt of those overlapping governments that is borne by the residents and businesses of the City. This process recognizes that, when considering the City's ability to issue and repay long-term debt, the entire debt burden borne by the residents and businesses should be taken into account. However, this does not imply that every taxpayer is a resident, and therefore responsible for repaying the debt, of each overlapping government.
2 Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations.

Ratios to 2020-21 Assessed Valuation:

Total Overlapping Tax and Assessment Debt 1.72%
Total Direct Debt ($31,336,868) 0.26%
Combined Total Debt 2.23%
Ratios to Redevelopment Successor Agency Incremental Value:

Total Overlapping Tax Increment Debt 0.54%
3 Includes Governmental Activities Debt plus the UBOC Reimbursement Obligations of $18,114,070 listed under Business-type activity debt, which have a General Fund pledge of repayment.

Source: California Municipal Statistics, Inc.

Direct and Overlapping Debt
June 30, 2021
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210

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Legal Debt Margin Information
Last Ten Fiscal Years
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Assessed valuation 7,001,569,926$ 7,315,827,913 $ 7,238,200,879 $ 8,016,526,529 $ 8,561,720,721 $ 9,126,502,971 $ 9,718,370,847 $ 10,351,446,688 $ 10,967,541,035 $ 11,528,039,029$ Conversion percentage 25% 25% 25% 25% 25% 25% 25% 25% 25% 25% Adjusted assessed valuation 1,750,392,482 1,828,956,978 1,809,550,220 2,004,131,632 2,140,430,180 2,281,625,743 2,429,592,712 2,587,861,672 2,741,885,259 2,882,009,757 Debt limit percentage 15% 15% 15% 15% 15% 15% 15% 15% 15% 15% Debt limit 262,558,872$ 274,343,547$ 271,432,533$ 300,619,745$ 321,064,527 $ 342,243,861 $ 364,438,907 $ 388,179,251 $ 411,282,789 $ 432,301,464$ Total net debt applicable to limit:

General obligation bonds - - - - - - - - - -
Legal debt margin 262,558,872$ 274,343,547$ 271,432,533$ 300,619,745$ 321,064,527$ 342,243,861$ 364,438,907$ 388,179,251$ 411,282,789$ 432,301,464$ Total debt applicable to the limit
as a percentage of debt limit 1 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% 0.0% The Government Code of the State of California provides for a legal debt limit of 15% of gross assessed valuation. However, this provision was enacted when assessed valuation was based upon 25% of market value. Effective with the 1981-82 fiscal year, each parcel is now assessed at 100% of market value (as of the most recent change in ownership for that parcel). The computations shown above reflect a conversion of assessed valuation data for each fiscal year from the current full valuation perspective to the 25% level that was in effect at the time that the legal debt margin was enacted by the State of California for local governments located within the state.

Source: City Finance Department
County Tax Assessor's Office
1 Section 43605 of the California Government Code for General Obligation bonds.

Fiscal Year Ended June 30
211

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Pledged Revenue Coverage
Last Ten Fiscal Years
Fiscal Year Gross Less Net Total
Ended Water Revenues Expenses Available Debt City system June 30 (a) ( b) Revenues Service (c) Coverage
2012 35,443,045$ 24,069,547$ 11,373,498$ 5,027,461$2 .26 2013 36,121,520 25,393,089 10,728,431 5,064,399 2.12
2014 39,167,233 25,860,570 13,306,663 4,672,819 2.85
2015 35,309,850 27,107,002 8,202,848 5,165,995 1.59
2016 36,286,112 26,855,253 9,430,859 5,165,821 1.83
2017 36,716,327 27,718,056 8,998,271 5,164,849 1.74
2018 41,027,396 29,860,024 11,167,372 5,167,149 2.16
2019 43,637,679 30,069,713 13,567,966 5,165,149 2.63
2020 46,394,649 30,988,285 15,406,364 5,106,243 3.02
2021 49,665,529 33,747,238 15,918,291 4,369,815 3.64
a) Includes operating revenues, investment earnings, and contributions b) Excludes depreciation and debt service payments.
c) Details regarding the city's outstanding debt can be found in the notes to the financial statements.

Data source - City of Vallejo Annual Comprehensive Financial Report Debt Service Schedules
Water Revenue Bonds (a)
212

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Pledged Revenue Coverage
Last Ten Fiscal Years
Fiscal Year Utility Less Net
Ended Service Operating Available 2014 2011 2008 2006 2004 2001 1993 State Revenue Notes Coverage June 30 Charges Expenses Revenues Rev Bonds Rev Bonds State Fund Loan COP State Fund Loan COP COP Fund Loans Payable Total Ratio 2012 26,639,300$ 15,838,616 $ 10,800,684 $- $ 313,742$- $ 2,490,967$ -$ 664$ 2, 767,704$ 1,219,433$ -$ 6, 792,510$ 1.59 2013 27,385,589 16,833,300 10,552,289 - 325,943 - 2,507,309 - - 2,747,344 1,219,309 - 6,799,905 1.55 2014 28,628,926 18,297,585 10,331,341 82,728 327,693 315,062 2,231,956 904,119 - 2,743,844 - - 6,605,402 1.56 2015 28,270,621 17,989,148 10,281,473 2,318,519 331,626 317,449 - 907,072 - 2,721,750 - - 6,596,416 1.56 2016 29,530,993 16,901,393 12,629,600 2,314,475 324,475 317,450 - 907,072 - 2,661,500 - - 6,524,971 1.94 2017 28,526,894 16,308,018 12,218,876 2,311,475 326,075 317,450 - 907,072 - 2,657,500 - - 6,519,572 1.87 2018 27,482,287 16,006,016 11,476,271 2,312,275 317,449 317,450 - 907,072 - 2,652,750 - - 6,516,221 1.76 2019 30,348,952 18,898,270 11,450,682 2,311,675 328,075 317,450 - 907,072 - 2,709,875 - - 6,574,147 1.74 2020 33,045,459 21,427,700 11,617,759 2,310,426 328,475 317,450 - 907,072 - 2,706,000 - - 6,569,423 1.77 2021 36,616,703 21,449,139 15,167,564 2,311,926 328,475 317,450 - 907,072 - - - - 3,864,923 3.92 Data source - Vallejo Flood and Wastewater District Annual Comprehensive Financial Report Debt Service (Principal and Interest)
Wastewater
213

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Pledged Revenue Coverage
Last Ten Fiscal Years
Fiscal Year
Ended Tax Increment /
June 30 ROPS Principal Interest Coverage
2012 1,833,660$ 510,000$ 678,430$ 1.54 2013 2,312,496 555,000 639,132 1.94 2014 1,695,726 610,000 596,657 1.41 2015 1,695,595 630,000 551,220 1.44 2016 2,005,037 685,000 502,633 1.69 2017 1,425,825 750,000 449,703 1.19 2018 1,523,091 820,000 391,660 1.26 2019 1,533,687 895,000 328,143 1.25 2020 1,386,152 650,000 241,975 1.55 2021 902,927 695,000 202,088 1.01 a) The Redevelopment Agency, once a blended component unit of the City, was dissolved as of February 1, 2012.

The Redevelopment Successor Agency financial transactions are reported in a separate trust fund.
b) Details regarding the city's outstanding debt can be found in the notes to the financial statements.

Data source - City of Vallejo Annual Comprehensive Financial Report Debt Service Schedules
Debt Service ( b )
Former Agency / Successor Agency (a)
Tax Allocation Bonds
214

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Demographic and Economic Statistics
Last Ten Calendar Years
Per
Personal Capita Unemployment
Calendar Population Income Personal Rate*
Year (1) (in thousands) (2) Income (2) (3)
2012 115,928 4,414,306 38,078 12.5%
2013 117,112 3,094,450 26,423 10.2%
2014 118,470 3,130,333 26,423 8.9%
2015 119,683 3,111,279 25,996 8.3%
2016 117,322 3,043,919 25,945 5.6%
2017 118,280 3,421,840 28,930 5.1%
2018 119,252 3,199,293 26,828 4.4%*
2019 119,544 3,391,224 28,368 4.4%
2020 119,063 3,558,198 29,885 11.3%
2021 117,846 3,680,331 31,230 8.9%
Note: * Starting in 2018, the unemployment rate reported is the average of the Vallejo City unemployment rate for the first 9 months of the calendar year. In previous years, the unemployment rate in this table was determined by averaging the Vallejo-Fairfield MSA monthly figures.

Sources: (1) State Department of Finance (revised)
(2) U.S. Bureau of Economic Analysis (2007 to 2012); U.S. Census Bureau (2013 and forward)
(3) State of California Employment Development Department (data shown is for the City)
215

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Top 10 Principal Employers
Current Year and Nine Years Ago
Percent of Percent of
Number of Total Number of Total
Employer Employees Employment Employees Employment
Kaiser Permanente Medical Center** 4,023 7.24% 3,906 6.73% Six Flags Discovery Kingdom 1,500 2.70% 1,600 2.76%
Vallejo Unified School District 1,124 2.02% 1,600 2.76% Sutter Solano Medical Center* 634 1.14% 690 1.19%
City of Vallejo 541 0.97% 485 0.84%
Touro University California 530 0.95% 385 0.66%
California Maritime Academy 345 0.62% N/A N/A
Meyer Corp 340 0.61% N/A N/A
Safeway (3 Locations) 315 0.57% N/A N/A
Costco Wholesales 266 0.48% N/A N/A
Kaiser Permanente Call Center N/A N/A 950 1.64%
CA Highway Patrol, Regional Off N/A N/A 400 0.69%
U.S.D.A Forest Service Region 5 N/A N/A 300 0.52%
Petrochem Corporate Headquarters N/A N/A 225 0.39%
"Total Employment" as used above represents the total employment of all employers located within City limits.

Source: MuniServices LLC / and Avenue Insights & Analytics Company * Includes full and part time employees.
**Includes call center. Physicians data is unavailable and not included in the count. 20122021
216

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Full-time and Part-time City Employees
by Function
Last Ten Fiscal Years
Function 2012 2013 2014 2015 2016 2017 2018 * 2019 2020 2021 General government 48.5 60.0 61.0 65.6 61. 0 60.5 63.5 80.0 90.0 90.0 Public safety 192.0 226.0 236.0 242.0 244. 0 257.0 258.0 259.0 283.0 295.0 Public works 60.3 62.0 68.0 68.0 71. 0 72.5 71.5 73.0 73.5 73.5 Mare Island Coop/CFD 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 2.0 Planning & Development Services 20.0 18.0 17.8 20.8 21.0 24.0 25.0 21.0 24.0 24.0 Housing 17.0 17.0 15.0 14.0 14.0 15.0 15.0 17.0 15.0 15.0 S o l i d W a s t e D i s p ----------
Landscape District 4.0 4.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 Risk Management 2.0 2.0 2.0 2.0 2.0 3.5 4.5 4.0 5.0 5.0 Water 103.0 104.0 104.0 106.0 106. 0 106.0 108.0 114.0 118.5 124.5 Transportation 5.0 2.0 - - - - - - - -
Marina 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
Corp Yard 8.0 8.0 7.0 7.0 7.0 7.0 7.0 7.0 8.0 8.0
Fiber - - - - - 1.0 1.0 - - -
Parking Structure -
- 1.0 1.0 1.0 1.0 1.0 1.0 1.0 1.0
Total 465.8 509.0 522.8 537.4 538.0 558.5 565.5 587.0 629.0 647.0 * Starting FY 17/18, using amended FTE numbers as of year end instead of adopted FTE from beginning of year.

Source: City of Vallejo 20-21 Adopted Budget
Full-Time and Part-Time Employees as of June 30
217

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Operating Indicators
by Function
Last Ten Fiscal Years
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Police:

Arrests 3,643 3,522 3,738 4,182 4,103 3,775 2,679 2,178 2,377 2,321 Parking citations issued 4,385 1,163 3,778 3,679 3, 131 2,984 5,074 10,749 1,940 955 Fire:

Number of emergency calls 12,546 12,970 12,992 14,339 14,307 14,389 14,866 13,942 14,238 15,059 Inspections (Fire Prevention) 2,122 2,667 3,925 3,242 2,372 2,417 2,352 1,500 3,127 2,421 Inspections (Code Enforcement)1 2,623 7,074 9,586 9,055 11,334 11,822 11,125 6, 507 8,025 6,589 Public works:

Street resurfacing (miles) 5.6 6.6 3.2 9.03 3.87 7.0 1.25 42.50 2.00 2.00 Water:

New connections 4 2 51 04 56 66 34 87 02 8 45
Average daily consumption 16,976 17,806 17,371 15,637 14,216 14,801 15,761 15,630 16,334 16,609 (thousands of gallons)
Development Services:

Building permits 1,797 2,176 2,444 2,816 3,244 3,221 3,369 3,163 2,918 4,249 Housing Rental units2 2,194 2,292 2,292 2,306 2,333 2,333 2,333 2,333 2,348 1,709 Housing Vouchers3 2,292 2,133 2,062 1,953 1,976 1,926 1,898 1,835 1,783 2,348 Golf course:

Golf rounds played 66,133 73,077 73,835 70,795 69,803 56,738 75,882 78,715 75,703 116,982 1 Function transferred to Code Enforcement.
2 Amounts listed represent the number of rental units contracted. 3 Amounts listed represent actual vouchers issued.

Source: City of Vallejo
Fiscal Year Ended June 30
218

CITY OF VALLEJO ANNUAL COMPREHENSIVE FINANCIAL REPORT
Capital Asset Statistics
by Function
Last Ten Fiscal Years
2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
Police:

Stations 3 34455556 6
Fire:

Fire stations 6 66666666 6
Public works:

Streets (miles) 351 351 351 351 351 351 351 351 351 351 Traffic signals 123 123 123 125 124 124 124 121 121 121 Water:

Water mains (miles) 624 624 624 624 624 624 624 624 624 624 Maximum daily capacity
(thousands of gallons)1 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,000 50,500 50,500 Golf Course:

Municipal golf courses 2 22222222 2
1 Represents combined capacity for Fleming Hill WTP, Travis WTP and Green Valley WTP.

Source: City of Vallejo
Vallejo Golf Club, Inc.

Fiscal Year Ended June 30
Touchstone Golf, LLC
219

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220

2151 River Plaza Dr., Suite 150
Sacramento , CA 95833 Phone: 916.503.9691 Lance, Soll & Lunghard, LLP

INDEPENDENT AUDITORS’ REPORT ON INTERNAL CONTROL

OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE

WITH GOVERNMENT AUDITING STANDARDS

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the fin ancial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Vallejo, California, (the City) as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Ci ty’s basic financial statements, and have issued our report thereon dated December 6, 2021.

Internal Control over Financial Reporting

In planning and performing our audit of the financial statement s, we considered the City’s internal control over financial reporting (internal control) as a basis for desi gning audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, we do not express an opinion on the effectiveness of the City’s internal control.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that ther e is a reasonable possibility t hat a material misstatement of the entity’s financial statements will not be pr evented, or detected and cor rected on a timely basis. A significant deficiency is a deficiency, or a combinati on of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Our consideration of internal c ontrol was for the limited purpo se described in the first paragraph of this section and was not designed to i dentify all deficiencies in internal control that might be material weaknesses or, significant defic iencies. Given these limitation s, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Cit y’s financial statements are free from material misstatement, we performed tests of its compliance wit h certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on financial statements. However, providing an opinion on complian ce with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are require d to be reported under Government Auditing Standards.

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

Purpose of this Report

The purpose of this report is solely to describe the scope of o ur testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the City’s internal control or on compliance. This report i s an integral part of an audit p erformed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Acc ordingly, this communication is not suitable for any other purpose.

Sacramento, California
December 6, 2021

2151 River Plaza Dr., Suite 150
Sacramento , CA 95833 Phone: 916.503.9691 Lance, Soll & Lunghard, LLP

December 6, 2021

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City of Vallejo, California (the City) for the year ended June 30, 2021. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards, Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated September 1, 2021. Professional standards also require that we communicate to you the following information related to our audit.

Significant Audit Findings and Other Issues

Qualitative Aspects of Significant Accounting Practices

Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in the notes to the financial statements. As described in Note 1(n) to the financial statements, the City of Vallejo chan ged accounting policies related to Fiduciary Funds by adopting Statement of Governmental Accounting Standards (GASB Statement) No. 84, Fiduciary Activities, in fiscal year 2020-21. Accordingly, the cumulative effect of the accounting change as of the beginning of the year is reported in the Statement of Fiduciary Net Position and the Statement of Changes in Fiduciary Net Position.

We noted no transactions entered into by the City during the ye ar for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.

Accounting estimates are an integral part of the financial stat ements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly se nsitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected.

The most sensitive estimates affecting the City’s financial statements were:

Management’s estimates of its net pension liability, net other post-employment benefits liability, and self-insurance liability are based on actuarial valuation specialist assumptions.

We evaluated the key factors and assumptions used to develop th e net pension liability, net other post-employment benefits liability, and self-insurance liability in determining that they are reasonable in relation to the financial statements taken as a whole.

The financial statement disclosures are neutral, consistent, and clear.

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

Significant Unusual Transactions

Management is responsible for the policies and practices used t o account for significant unusual transactions. No significant unusual transactions have occurred during fiscal year 2020-2021.

Difficulties Encountered in Performing the Audit

We encountered no significant difficulties in dealing with mana gement in performing and completing our audit.

Corrected and Uncorrected Misstatements

Professional standards require u s to accumulate all known and l ikely misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management.

These differences are described below. In addition, none of the misstatements detected as a result of our audit procedures were material, either individually or in the aggregate, to the financial statements taken as a whole.

Unadjusted Audit Differences
Estimated misstatement for current year construction in progress amounts not properly capitalized 155,756 $
Prior year CIP costs determined not to be capitalizable (121,977 ) Cumulative effect (before effect of prior year differences) 33,7 79 Effect of unadjusted audit difference - prior year -
Cumulative effect (after effect of prior year differences) 33,77 9$ Current Year Over
(Under) Revenues and
Expenditures/Expenses
and Changes in Fund
Balance/Equity

Disagreements with Management

For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such dis agreements arose during the course of our audit.

Circumstances that Affect the Form and Content of the Auditor’s Report

New auditing standards were implemented in fiscal year 2020-21 related to Statement of Auditing Standards 134, Auditor Reporting and Amendments, Including Amendments Addressing Disclosures in the Audit of Financial Statements , through Statement of Auditing Standards 140, Supplementary Information in Relation to the Financial Statements as a Whole. These standards updated the form and content of the financial statement auditor’s report. The purpose of the change was to present an easier format for users to understand the results of the audit and management’s responsibilities.

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

Management Representations

We have requested certain representations from management that are included in the management representation letter dated December 6, 2021.

Management Consultations with Other Independent Accountants

In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain sit uations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine t hat the consultant has all the r elevant facts. To our knowledge, there were no such consultations with other accountants.

Other Audit Findings or Issues Discussed with Management

We generally discuss a variety of matters, including the signif icant events or transactions that occurred during the year, business conditions affecting the City and bus iness plans and strategies that may affect the risks of material misstate ments, the application of account ing principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.

Self-Insurance Program- General Liability – During our testwork over the City’s general liability obligation during the fiscal year under audit, we ide ntified that improper general liability amounts were recorded. Although the ending liability was within an acceptable range consistent with GASB, t he liability did not match the act uarially determined liability at a consistent rate of confiden ce in accordance with the City’ s practices. It is recommended the City review journal entries for proper amounts and supporting documentation before posting.

Physical Inventory Observation – During our testwork over the City’s inventory balances during the fiscal year under audit, we attempted to observe the physical count process of the count team. The City had previously identified that an external consultant was hired to improve the City’s processes over the City’s physical inventory . During the time of our attempted observation, the external consultant’s report and pro posed adjustments were not yet complete. As such, an inventory count could not be comp leted at the scheduled count date

Other Matters

We applied certain limited procedures to the management’s discu ssion and analysis, Schedule of Revenues, Expenditures and Changes in Fund Balances – Budget and Actual – Major Funds, City’s Retiree Medical Benefits (OPEB) Schedule of Changes in the Net OPEB Liability and Related Ratios, City’s Retiree Medical Benefits (OPEB) Schedule of Contributions, VFWD’s Sched ule of Changes in the Net OPEB Liability and Related Ratios, VFWD’s Schedule of Contributions, VFWD’s Schedule of Investment Returns, Schedule of Changes in the Net Pe nsion Liability and Related Ra tios (Miscellaneous Plan), Schedule of Contributions (Miscellaneous Plan), Schedule of Changes in the Net Pension Liability and Related Ratios (Safety Plan), Schedule of Contributions (Safety Plan), Schedule of the Plan’s Proportionate Share of the Net Pension Liability and Related Ratios as of the Measurement Date – Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (VFWD), and Schedule of Contributi ons – Cost-Sharing Multiple-Employer Defined Benefit Pension Plan (VFWD), which are required supplem entary information (RSI) that supplements the basic financial statements. Our procedures cons isted of inquiries of management

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

regarding the methods of preparing the information and comparin g 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 did not audit the RSI and do not express an opinion or provide any assurance on the RSI.

We were engaged to report on combining and individual nonmajor fund financial statements and schedules, which accompany the financial statements but are not RSI. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not ch anged from the prior period, and the information is appropriate and complete in relation to our audi t of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.

We were not engaged to report on introductory and statistical s ections, which accompany the financial statements but are not RSI. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, w e do not express an opinion or provide any assurance on it.

The following new Governmental Accounting Standards Board (GASB) pronouncements were effective for fiscal year 2020-2021 audit:

GASB Statement No. 84, Fiduciary Activities.

GASB Statement No. 90, Majority Equity Interests - an Am endment of GASB Statement Nos. 14 and 61.

GASB Statement No. 98, The Annual Comprehensive Financial Report.

The following GASB pron ouncements are effect ive in the followin g fiscal years’ audits and should be reviewed for proper implementation by management:

Fiscal year 2022

GASB Statement No. 87, Leases.

GASB Statement No. 89, Accounting for Interest Cost Incurr ed before the End of a Construction Period.

GASB Statement No. 97, Certain Component Unit Criteria, and Accounting and Financial Reporting for Internal Revenue Code Section 457 Deferred Compensation Plans.

Fiscal year 2023

GASB Statement No. 91, Conduit Debt Obligations.

GASB Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangement.

GASB Statement No. 96, Subscription-Based Information Technology Arrangements.

To the Honorable Mayor and Members of the City Council
City of Vallejo, California

Restriction on Use

This information is intended solely for the use of City Council and management of City of Vallejo and is not intended to be, and should not be, used by anyone other than these specified parties.

Very truly yours,

Sacramento, California

ACTION ITEM 11.D.

DATE: January 11, 2022
TO: Mayor and Members of the City Council
FROM: Gillian Hayes, Interim Assistant City Manager
SUBJECT: CONSIDER AND REALLOCATE AMERICAN RESCUE PLAN ACT (ARPA) FUNDS OF

FOUR HUNDRED THOUSAND DOLLARS FROM THE DOWNTOWN STREETS TEAM TO

HOMELESS RESPONSE EFFORTS AND ADOPT A RESOLUTION APPROVING A

GRANT AGREEMENT WITH FIGHTING BACK PARTNERSHIP TO FUND HOUSING

VOUCHERS FOR TEMPORARY SHELTER FOR THE UNHOUSED IN AN AMOUNT NOT

TO EXCEED TWO HUNDRED NINETY THOUSAND DOLLARS AND AUTHORIZE THE

CITY MANAGER TO EXECUTE SAME

RECOMMENDATION
Consider and reallocate American Rescue Plan Act (ARPA) funds of four hundred thousand dollars from the Downtown Streets Team to Homeless Response Efforts and adopt a resolution approving a grant agreement with Fighting Back Partnership to fund housing vouchers for temporary shelter for the unhoused in an amount not to exceed two hundred ninety thousand dollars and authorize the City Manager to execute same.

REASONS FOR RECOMMENDATION
Staff recommends that City Council reallocate four hundred thousand dollars of ARPA funds from the Downtown Streets Team to Homeless Response Efforts and adopt a resolution approving a grant agreement with Fighting Back Partnership to fund housing vouchers for temporary shelter for the unhoused to the conditions contained in the staff report.

BACKGROUND AND DISCUSSION
On December 28, 2021, at a Special Council Meeting, Council directed staff to return to the City Council with an agenda item to consider providing funding to a nonprofit to administer a housing voucher program. This directive stemmed from a discussion regarding an application for a Temporary Use Permit for Hope Village originally proposed for 921 Amador St for safe camping for homeless in Vallejo. The Council heard this item during a Special City Council meeting on December 21st, which was continued to December 28th to allow the applicant to consider other sites. Several options were presented to the Council, including a recommendation by the applicant to implement a hotel voucher program to allow more time to develop longer-term housing solution for unsheltered individuals in Vallejo. Since the hotel voucher option was not agendized no action could be taken. However, the City Council indicated that this would be preferable to a Temporary Use Permit at any of the proposed sites.

City Staff met with the applicant and nonprofit providers to consider this option further. The nonprofits Vallejo Together, Fighting Back partnership, and 4th Second, all 501C3 organizations, agreed to design and administer a housing voucher program that could include hotel or vacant mobile home use throughout Solano County. The agreement would allow the organization to provide housing vouchers for up to fifty (50) hotel rooms or mobile home studios within the area and for no other purposes. Under this agreement, Fighting Back Partnership would partner with 4th Second and Vallejo Together, to manage and guarantee the voucher program, establish program rules, provide healthcare, case management, and other services to the homeless population, including those individuals receiving a voucher paid with grant funds. Disallowed costs include the

Date: January 11, 2022
Subject: CONSIDER AND REALLOCATE AMERICAN RESCUE PLAN ACT (ARPA) FUNDS OF

FOUR HUNDRED THOUSAND DOLLARS FROM THE DOWNTOWN STREETS

TEAM TO HOMELESS RESPONSE EFFORTS AND ADOPT A RESOLUTION

APPROVING A GRANT AGREEMENT WITH FIGHTING BACK PARTNERSHIP TO

FUND HOUSING VOUCHERS FOR TEMPORARY SHELTER FOR THE UNHOUSED

IN AN AMOUNT NOT TO EXCEED TWO HUNDRED NINETY THOUSAND DOLLARS

AND AUTHORIZE THE CITY MANAGER TO EXECUTE SAME

Page 2 ends

additional services and any liabilities associated with the activities of the grantee or voucher participants.

To provide oversight of this new program and grant allocation, the City will be working closely with the nonprofit to ensure compliance with the terms of the grant agreement. The grantee will be required to provide monthly reporting and supporting documents before grant funds are disbursed. The term of this grant agreement will be from January 1, 2022 through April 30, 2022.

FISCAL IMPACT
Approval of the attached Resolution and Grant Agreement would incur expenditure of up to $290,000 of the City's allocation of American Rescue Plan Act funds. There will be no impact to the General Fund.

ENVIRONMENTAL REVIEW
This action is exempt from the California Environmental Quality Act (CEQA) because it is not a project which has a potential for resulting in either a direct physical change in the environment, or a reasonably foreseeable indirect physical change in the environment, pursuant to CEQA Guideline 15378.

ATTACHMENTS

1. ARPA Allocation - Attachment 1 - Revised

2. Fighting Back Partnership Grant Agreement 2022 1.4.22 (1) CAO Stamp

3. Hotel Voucher Resolution 1.4.22CAO Stamp

CONTACT
Gillian Hayes, Interim Assistant City Manager
[email protected]; (707) 648-4163
Natalie Peterson, Administrative Analyst
[email protected], (707) 649-3415
Attachment 1
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds - Proposed Projects Category Proposed Projects Scope Impact
Estimated
Allocation
$2,400,000
Homeless Response
Efforts
These funds will be used to
provide hotel vouchers to
unsheltered individuals and
deliver other homeless
support services in
conjunction with non-profit
organizations.

This ARPA allocation will provide 50
temporary hotel rooms to keep unsheltered
individuals off of the streets. The remaining
funds will be used to provide essential
goods and supportive services which may
include assistance with transportation and
the provision of basic needs. $400,000
Navigation Center
This funding will contribute
towards the construction of
the 125 bed Vallejo Navigation
Center which is intended to
help individuals experiencing
homelessness get immediate
respite from the streets while
working to reduce
homelessness in the City.

The Navigation Center will be part of a
regional effort to improve quality of life
while permanently reducing homelessness
by providing temporary shelter, intensive
case management, access to food,
sanitation, medical treatment, and other
critical services. The Vallejo Navigation
Center will serve as a “one-stop show” for
services that are critical to helping address
homelessness. It will include access to
shelter beds for up to six months, individual
case management to help connect
individuals to needed social and medical
services, job training, and assistance with
housing readiness and securing permanent
housing. It will provide service to up to 125
people at one time, and is expected to serve
approximately 500 people annually. $2,000,000
Homelessness

Page 1 ends

Attachment 1
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds - Proposed Projects Category Proposed Projects Scope Impact
Estimated
Allocation
$2,000,000
Sideshow Deterrence
These funds will be used to
deter sideshows through
evidence-based environmental
design methods such as
modified asphalt, raised
pavement markers ("bot
dots"), temp traffic devices for
specific intersections, and
stripping enhancements.

Hardening intersections will reduce crime
and result in cost-savings associated with
public safety personnel. It works creating
safer streets and a more vibrant community
with less crime. $700,000
Advance Peace
Program
This project would fund one
year of the Advance Peace
program. Advance Peace
works to end cyclical and
retaliatory gun violence in
urban neighborhoods by
providing developmental and
healing-centered resources to
those at the center of lethal
firearm offenses (violent
actors and most likely victims,
often one and the same). The
program does this through
evidence-based practices
including street outreach,
mentoring, intensive case
management, life skills
training, cognitive behavioral
therapy, and subsidized
employment.

The implementation of this program will
result in a healthier, safer, and more just
community. It will contribute to decreases
in gun violence and better outcomes for
Vallejeons. $700,000
Community Violence
Intervention Programs
These funds will be used to
support community violence
intervention programs
including the City's
neighborhood watch program
through the addition of three
limited term Police Assistants
and vehicles for the staff.

Evidence-based community violence
interventions will reduce crime and reduce
the workload of public safety personnel. $600,000
Streets Safety & Crime Reduction

Page 2 ends

Attachment 1
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds - Proposed Projects Category Proposed Projects Scope Impact
Estimated
Allocation
$2,500,000
Broadband Buildouts
The funds are to be used for
building out broadband
infrastructure in the city. The
goal is to extend fiber to the
schools, anchor businesses,
lateral buildouts for the
businesses, fiber to new
developments coming to the
city. Provide WIFI access in
public gathering places like
Vallejo waterfront, major city
parks, and Vallejo Downtown.

Provide free WIFI/broadband
access to our disadvantaged
communities (North and South
Vallejo).

Additional broadband infrastructure in the
City will (1) increase access to Vallejo
residents and close the digital divide that
exists in our disadvantaged communities (2)
serve as an economic development and
vitality driver to attract businesses in the
city (3) promote broadband and highspeed
internet for future development for Mare
Island and (4) provide Vallejo residents
multiple options for broadband besides
Comcast and AT&T. $2,500,000
$2,000,000
Station Tone Alerting
System
This project will replace the
tone alert system in all 7
Vallejo fires stations (station
alert software, cabling, lights,
and speakers). The tone alert
system alerts the fire fighters
when a new emergency call is
in progress. The system is over
20+ years old and seriously
well beyond its useful end of
life.

The current system is literally held by duct
tape and band aids. There have been many
incidents when the system has failed, and
firefighters are not alerted and missed an
emergency call. This poses a serious public
safety issue and service gap for the Vallejo
Citizens. $2,000,000
Broadband
Fire Safety - Tone Alert System

Page 3 ends

Attachment 1
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds - Proposed Projects Category Proposed Projects Scope Impact
Estimated
Allocation
$1,800,000
Economic
Development Efforts
These funds will go towards a
variety of ED efforts including
an Economic Development
Strategic Plan, Downtown
Facade Improvement,
Business Attraction and
Retention Survey and
Recruitment Strategy, Small
Business Grants program and
other projects to provide
economic support to the
business community including
an art grants program.

These strategic investments in the
community have significant return – in
property taxes, and sales taxes and business
licenses. Additionally, these projects will
keep more businesses in Vallejo, have a
strategic targeted message and services to
keep businesses and help them expand – all
providing significant employment and tax
revenue for the city. $1,300,000
Planning Support
This project will include
various assessments and long-
term plans to benefit the City
and its residents. Some of
these efforts include a food
desert survey, climate
planning supplement, and the
State mandated update of
three Elements of the General
Plan, including Environmental
Justice, Safety, and Housing.

Supporting these projects will work towards
(1) removing south Vallejo from the “food
desert” designation with immeasurable
impact on the community and the City (2)
the implementation of the communities
Vision for Vallejo with meaningful
community engagement (English, Spanish &
Tagalog) and (3) streamline development
review and promote economic
development projects that otherwise would
be burdened with costly studies. $500,000
Economic Development & Community Vitality

Page 4 ends

Attachment 1
American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds - Proposed Projects Category Proposed Projects Scope Impact
Estimated
Allocation
$513,868
Grant Software and
Staff
These funds will cover the
implementation of a grants
management system and fund
two limited-term Grants
Administrative Analysts
The procurement & implementation of a
grants management system and the
creation of two limited term Grant Analyst
positions increase the City's capacity to
identify and pursue grant opportunities and
ensure compliance with grant
requirements. $363,868
COVID-19 Delta
Variant Coordination
These funds will be used to
hire a limited term employee
to coordinate COVID-19
communications, compliance,
monitoring and tracking for
City employees.

The Human Resources Department has an
influx of work due to COVID-19, and is
seeing a rise in COVID-19 cases due to the
Delta Variant. This limited-term position
would provide an opportunity for even
more outreach and coordination related to
COVID-19, while removing a majority of that
extra work from staff, allowing them to
focus on their day to day work. $150,000
$1,650,000
Glen Cove Fire Station
Reopening
This project will fund the
reopening of the Glen Cove
Fire Station. Specifically, these
funds will go towards fire
station rehabilitation and the
purchase of apparatus needed
to become fully operational.

The reopening of the Glen Cove Fire Station
will result in additional public safety
through shorter response times. 1,650,000$
$12,863,868
Fire Safety
Total
City COVID Recovery

Page 5 ends

Approved as to form:

By: for
Veronica Nebb, City Attorney
City of Vallejo Grant Agreement
Fighting Back Partnership Housing Voucher Program
This Agreement ("Agreement") is made at Vallejo, California, dated for reference this 1 st of January 2022, by and between the City of Vallejo, a municipal corporation and charter city ("CITY"), and Fighting Back Partnership (“GRANTEE”), a California non-profit corporation:

RECITALS
WHEREAS, GRANTEE, is a non-profit corporation that provides support services to unhoused and at-risk low-income clients in the City of Vallejo; and WHEREAS, GRANTEE’s provision of such services helps unhoused and at-risk low- income clients with primary (essential) needs resources and provides a bridge to supportive services in the City of Vallejo; and
WHEREAS, CITY is concerned with the health, safety and welfare of unhoused and vulnerable populations in the City of Vallejo, including persons currently living on the streets or in informal encampments within the City as well as persons who may be exiting other programs, such as Project Room Key, for which other housing options have not been identified or accepted; and
WHEREAS, CITY has received grant funding in the amount of Four Hundred Thousand Dollars ($400,000) from the American Rescue Plan Act which has been allocated to homeless response efforts; and
WHEREAS, CITY desires to award a grant to GRANTEE to support the GRANTEE in providing housing vouchers for up to fifty (50) rooms on a temporary basis in order to provide for shelter for unhoused individuals.

NOW, THEREFORE, the parties agree as follows:

SECTION 1. Status of GRANTEE. GRANTEE represents and warrants that it is a non- profit corporation in good standing under the laws of the State of California and the United States of America and shall remain as such for the term of this Agreement. GRANTEE further represents and warrants that its signatory is authorized to bind GRANTEE and to execute this Agreement on GRANTEE’s behalf.

SECTION 2. Payment of Grant Award. CITY hereby agrees to pay GRANTEE an amount not to exceed Two Hundred Ninety Thousand Dollars ($290,000.00) from ARPA funds to be paid according to and as set forth in Exhibit A and subject to the terms and conditions of this Agreement (“Grant Award”). CITY may elect in its sole discretion to withhold payment of the Grant Award if GRANTEE defaults under any of the provisions of this Agreement.

SECTION 3. Expenditure of Grant Award. GRANTEE shall expend the Grant Award solely to provide hotel vouchers for up to fifty (50) hotel rooms in area hotels and for no other purpose. The Parties hereto acknowledge that GRANTEE will be working with other non-profit corporations, which may include, 4 th Second and/or Vallejo Together, to manage the voucher program, establish program rules, provide healthcare, case management, and other services to the homeless population, including those individuals receiving a voucher paid with grant funds (Additional Services). GRANTEE agrees that the payment of any damages or liabilities and the costs related thereto, to third parties arising from GRANTEE’S operation and/or management of the voucher program shall not be paid with the Grant Award. Further, GRANTEE agrees that the Grant Award shall not be used to pay for any Additional Services. Any expenditure of Grant Funds by the GRANTEE that does not comply with this Agreement shall constitute a disallowed cost (“disallowed cost”) and be subject to reimbursement as specified in Section 15 herein.

Under no circumstances shall GRANTEE expend any portion of the Grant Award for religious or political purposes or for any other purpose prohibited under law, including but not limited to promoting or inhibiting religion in general or any religion in particular, conveying a religious message, or advocating for or against a political candidate or ballot measure.

SECTION 4. Acknowledgment of Funding Source. Unless otherwise agreed upon in writing between the parties, the GRANTEE agrees that any publications, studies, or reports which are made possible by or derived, in whole or in part, from the Grant Award and any news articles, brochures, seminars, or other promotional materials or media or events through which GRANTEE publicizes the programs or projects funded in whole or in part by CITY will acknowledge the CITY’s support in the following manner: “Funding for this project has been provided by/contributed by the City of Vallejo.”

SECTION 5. The Parties’ Relationship. This Agreement shall not be construed as giving rise to any agency, partnership, joint venture, or employment relationship between CITY and GRANTEE. GRANTEE shall have no ability to bind the CITY and shall not hold itself out as having any such ability. Neither GRANTEE nor any of GRANTEE’s officers, employees, agents, or subcontractors, if any, is an employee of CITY by virtue of this Agreement. GRANTEE’s employees and agents shall not be entitled to any salary or benefits relating to CITY employment.

SECTION 6. No Assignment. GRANTEE shall not assign this Agreement without CITY’s written authorization. Any unauthorized assignment shall be void and shall be considered a material breach of this Agreement.

SECTION 7. Indemnification. GRANTEE shall indemnify, hold harmless, and defend CITY, its City Council, boards and commissions, officers, officials, directors, employees, agents, volunteers and affiliates and each of them from any and all claims, demands, causes of action, damages, costs, expenses, attorney’s fees, consultant’s fees, expert fees, losses or liability, in law or in equity, of every kind and nature whatsoever arising out of or in connection with this Agreement, GRANTEE’s performance hereunder, GRANTEE’s or subcontractor’s negligence including active or passive, or strict liability, including but not limited to personal injury, bodily injury, emotional injury, sickness or disease, or death to persons and/or damage to property of anyone, including loss of use thereof, caused or alleged to be caused by any act or omission of GRANTEE, any voucher recipient, or any subcontractor, or anyone directly or indirectly employed by any of them or anyone for the full period of time allowed by the law, regardless of any limitation of coverage by insurance, with the exception of the sole negligence or willful misconduct of the City.

The provisions of this section shall survive the expiration or termination of this Agreement.

SECTION 8. Insurance Requirements. GRANTEE agrees to comply with all of the Insurance Requirements set forth in Exhibit C, entitled “Insurance Requirements for GRANTEE.” Failure to maintain the required insurance at all times shall constitute a default and material breach.

SECTION 9. Non-Discrimination. In performing this Agreement, GRANTEE and its contractors, subcontractors, employees, agents, volunteers, officers, officials, directors, volunteers, and affiliates, shall not , discriminate, harass, or allow harassment against any person on the basis of sex, race, color, ancestry, religious creed, national origin, physical disability, mental disability, medical condition, age, marital status, sexual orientation, actual or perceived gender identity, or any other basis prohibited by law. GRANTEE shall include the nondiscrimination and compliance provisions of this section in all contracts/subcontracts to perform work or services under this Agreement.

SECTION 10. Compliance with All Applicable Laws. In performing this Agreement, GRANTEE warrants it shall comply with all applicable local, state and federal laws, rules, and regulations, whether now in force or hereinafter enacted.

SECTION 11. Accounting. For purposes of performance under this Agreement and receipt and expenditure of the Grant Award, GRANTEE shall at all times maintain an accounting system that comports with generally accepted accounting principles.

SECTION 12. Financial Records and Financial Report. GRANTEE shall maintain satisfactory financial accounts, books, records, documents, and other evidence sufficient to properly reflect the amount, receipt, and expenditure of the Grant Award.

Grantee shall submit to CITY monthly reports relating to the expenditure of the Grant Award. Said Monthly Reports shall be in the form as set forth in Exhibit B. Said Monthly Report shall be submitted to CITY ten (10) calendar days after the end of each month following the Grant Award or as otherwise requested by the CITY.

All financial records and financial reports shall be prepared in accordance with generally accepted accounting principles. The Monthly Reports shall be public records. Failure to maintain proper financial records or failure to submit timely financial reports shall be cause for termination as pursuant to Section 17 herein.

SECTION 13. Audit and Examination. Upon request, CITY’s authorized representatives shall be provided with access and shall have the right to examine all financial records, documents, facilities, and activities related to GRANTEE’s performance of this Agreement and to the receipt and expenditure of the Grant Award. Failure to comply with the request for audit, or a lack of documentation and records, shall be cause for termination of this agreement pursuant to Section 17 herein. Termination of this agreement for failure to comply will require all unused or disallowed Grant Award funds paid to GRANTEE to be refunded to the CITY.

SECTION 14. Preservation of Records. GRANTEE shall preserve and make available all records related to performance of this Agreement and related to the receipt and expenditure of the Grant Award until December 31, 2028, or as required by applicable law, whichever is longer.

SECTION 15. Reimbursement of Disallowed Costs. Within ten (10) business days of the date of CITY’s written notice to GRANTEE, GRANTEE agrees to reimburse to CITY any portion of the Grant Award paid by the CITY which CITY has in its sole discretion determined constitutes a disallowed cost pursuant to Section 3 herein.

SECTION 16. Term. This Agreement shall be for a term commencing on January 1, 2022, and expiring on April 30, 2022 unless terminated sooner per this Agreement.

SECTION 17. Termination. This Agreement may be terminated with or without cause by either CITY or GRANTEE with thirty (30) calendar days’ written notice of termination. No later than ten (10) calendar days after transmission of the termination notice from CITY to GRANTEE, GRANTEE shall refund any unused or disallowed portion of the Grant Award.

In the event of a breach of this Agreement, CITY may elect to provide written notice of such breach and a reasonable time period in which GRANTEE must cure the breach. If GRANTEE fails to cure the breach in accordance with said notice, CITY may terminate this Agreement for cause, and any unused or disallowed portions of the Grant Funds shall be returned to the City within ten (10) calendar days of said termination date.

SECTION 18. Notice. All notices or instruments required to be given or delivered by law or this Agreement shall be in writing and shall be effective five (5) calendar days from the date of mailing or if personally delivered, from the date of personal delivery. If notice is given by mail, it shall be delivered by depositing the same in any United States Post Office, registered or certified mail, postage prepaid, addressed to:

CITY: Natalie Peterson
Administrative Analyst
City Manager’s Office
City of Vallejo
555 Santa Clara St. Third Floor
Vallejo, CA 94590
(707) 649-3415
[email protected]
GRANTEE: Fighting Back Partnership
Melvina T. King, Executive Director
505 Santa Clara Street
Vallejo, CA 94590
707-648-4230
[email protected]
SECTION 19. Severability. If any provision of this Agreement or the application thereof is held invalid, that invalidity shall not affect other provisions or applications of this Agreement which can be given effect without the invalid provision or application, and to this end the provisions of this Agreement are severable.

SECTION 20. Waiver. No term or provision hereof will be considered waived by either party, and no breach is excused or consented to by either party, unless such waiver or consent is in writing and signed on behalf of the party against whom the waiver is asserted.

No express or implied consent by either party to, waiver of, or failure of a party to enforce its rights with respect to a breach by the other party shall constitute consent to or, waiver of any subsequent or other breach by the other party.

Section 21. Amendment. This Agreement may be amended by mutual agreement in writing between the GRANTEE and the CITY. Any request by the GRANTEE for amendments must be in writing stating the amendment request and reason for the request. The GRANTEE shall make requests in a timely manner and in no event less than thirty (30) calendar days before the effective date of the proposed amendment.

Section 22. List of Exhibits:
Exhibit A- Schedule of Payments
Exhibit B- Grant Agreement Report Exhibit
Exhibit C- Insurance Requirements
Section 23. Entire Agreement. This Agreement and any attached Exhibits shall constitute the entire Agreement between the parties hereto relating to the Grant Award and may not be modified except by an instrument in writing signed by the parties hereto. (signatures on next page)
IN WITNESS WHEREOF, the parties have entered into this Agreement on the day and year first hereinabove appearing.

Fighting Back Partnership,
A non-profit agency
By:________________________
Melvina T. King
Executive Director
DATE: ____________________
(City Seal)
By:________________________
Mike Malone
Interim City Manager
DATE:________________________
ATTEST:

By:________________________
Dawn Abrahamson
City Clerk
APPROVED AS TO INSURANCE:

Armond Sarkis
Risk Manager
APPROVED AS TO FORM:

Veronica A.F. Nebb
City Attorney

EXHIBIT A

SCHEDULE OF PAYMENTS
Payment Schedule:

All expenditures must comply with the terms and conditions of this Agreement.

The Grant Award will be used only for the provision of hotel vouchers to unhoused and vulnerable populations in the City of Vallejo, including persons currently living on the streets or in informal encampments within the City, persons who may be exiting other programs, such as Project Room Key, for which other housing options have not been identified or accepted, and other vulnerable populations of persons currently unhoused in the City.

The Grant Award will be dispersed to GRANTEE on a monthly basis within fifteen (15) calendar days after the submission to the City by the GRANTEE of the Monthly Reports.

Exhibit B- Grant Agreement Monthly Report
Organization Agreement No.

Contact Person Contact Title
Phone Number Email

Report Type ☐ monthly Reporting Period
☐ final
Grantee Information

Grant Amount
Funding expended during the reporting period
Funding expended to date
Remaining award amount
Award Details

Receipts and thorough documentation of grant fund expenditures have been maintained and be produced upon request
☐ yes ☐ no

Performance Measures & Outcomes
Please provide outcomes that were accomplished through the grant funds

Part I: Quantitative Outcomes
Total Number of vouchers provided

Population Served
Name of hotel and number of vouchers per
hotel

Other Quantitative Measures, if applicable

Narrative – description of how the funds were used and what was accomplished.

Grantee Representative Signature
I hereby declare under the penalty of perjury that the goods or materials covered by this report have been performed with the project specifications, are complete and accurate, and are eligible under the agreement.

Printed Name
Title
Signature Date

EXHIBIT C

INSURANCE REQUIREMENTS

Consultant shall procure and maintain for the duration of this Agreement, including any extensions thereto, insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of services hereunder by the Consultant, their agents, representatives, or employees or subcontractors. It shall be a requirement under this Agreement that any available insurance proceeds broader than or in excess of the specified minimum Insurance coverage requirements and/or limits shall be available to the Additional Insured.

Furthermore, the requirements for coverage and limits shall be (1) the minimum coverage and limits specified in this Agreement; or (2) the broader coverage and maximum limits of coverage of any Insurance policy or proceeds available to the named Insured; whichever is greater. No representation is made that the minimum Insurance requirements of this agreement are sufficient to cover the obligations of the Consultant under this agreement.

1. Minimum Scope of Insurance. Coverage shall be at least as broad as:

A. Insurance Services Office form number GL 0002 covering Comprehensive General Liability and Insurance Services Office form number GL 0404 covering Broad Form Comprehensive General Liability; or Insurance Services Office Commercial General Liability coverage (occurrence form CG 0001).

B. Insurance Services Office form number CA 0001 covering Automobile Liability, code 1 any auto and endorsement CA 0025.

C. Workers' Compensation insurance as required by the State of California and Employer's Liability Insurance.

2. Minimum Limits of Insurance. Consultant shall maintain limits no less than:

A. General Liability: $2,000,000 per occurrence for bodily injury, personal injury, and property damage. If Commercial General Liability Insurance or other form with a general aggregate limit is used, either the general aggregate limit shall apply separately to this project/location or the general aggregate limit shall be twice the required occurrence limit.

B. Automobile Liability: $1,000,000 per accident for bodily injury and property damage.

C. Workers’ Compensation insurance as required by the State of California, with Statutory Limits, and Employer’s Liability Insurance with limit of no less than $1,000,000 per accident for bodily injury or disease. If Consultant is not subject to California Workers’ Compensation requirements, Consultant shall file a completed Request for Waiver of Workers’ Compensation Insurance Form which may be obtained from the City prior to commencing any activity authorized hereunder.

D. Sexual Abuse or Molestation (SAM) Liability: Consultant shall obtain and maintain a policy covering Sexual Abuse and Molestation with a limit no less than $1,000,000 per occurrence or claim. Educators Legal Liability or General Liability policies that have been endorsed to cover sexual abuse and molestation exposures are also acceptable.

3. Deductible and Self-Insured Retention (SIR). Any deductibles or self-insured retention must be declared to and approved by the City. At the option of the City, either:
the insurer shall reduce or eliminate such deductibles or self-insured retention as respects the City of Vallejo, its officers, officials, employees and volunteers; or the Consultant shall procure a bond guaranteeing payment of losses and related investigations, claim administration and defense expenses. All SIRs must be disclosed to the City’s Risk Manager for approval and shall not reduce the limits of liability. Policies containing any SIR provision shall provide or be endorsed to provide that the SIR may be satisfied by either the named Insured or the City.

4. Other Insurance Provisions.

A. Additional Insured Endorsements: The City of Vallejo, its officers, officials, employees, agents and volunteers are to be covered as Additional Insureds as respects; liability, including defense costs, arising out of activities performed by or on behalf of the Consultant; products and completed operations of the Consultant; premises owned, occupied or used by the Consultant; or automobiles owned, leased hired or borrowed by the Consultant. Additional Insured endorsements with respect to General Liability, Auto and Umbrella/Excess Insurance shall be attached to the Certificate of Insurance presented to the City.

B. 30 Days’ Notice of Cancellation Endorsements: Each insurance policy required by this clause shall be endorsed to state that coverage shall not be suspended, voided, canceled by either party, reduced in coverage or in limits except after thirty (30) days' prior written notice by certified mail, return receipt requested, has been given to the City.

C. Waiver of Subrogation Rights Endorsement: The workers’ compensation policy required hereunder shall be endorsed to state that the workers' compensation carrier waives its right of subrogation against City, its officers, officials, employees, agents and volunteers, which might arise by reason of payment under such policy in connection with Consultant’s performance under this Agreement. The waiver of subrogation rights endorsement in favor of the City of Vallejo shall be attached to the Certificate of Insurance.

D. The limits of Insurance required in this agreement may be satisfied by a combination of primary and umbrella or excess Insurance. Any umbrella or excess Insurance shall contain or be endorsed to contain a provision that such coverage shall also apply on a primary and non-contributory basis for the benefit of the City of Vallejo before the City’s own Insurance or self-insurance shall be called upon to protect it as a named insured.

E. The insurance coverage shall contain no special limitations on the scope of protection afforded to the City of Vallejo, its officers, officials, employees, agents or volunteers. For any claims related to this project, the Consultant's insurance coverage shall be primary insurance as respects the City of Vallejo, its officers, officials, employees, agents, and volunteers. Any insurance or self-insurance maintained by the City of Vallejo, its officers, officials, employees, agents, or volunteers shall be excess of the Consultant's insurance and shall not contribute with it.

F. The Consultant's insurance shall apply separately to each insured against whom claim is made or suit is brought, except with respect to the limits of the insurer's liability.

G. Any failure to comply with reporting or other provisions of the policies including breaches of warranties shall not affect coverage provided to the City, its officers, officials, employees, agents, or volunteers.

H. The City reserves the right to modify these requirements, including limits, based on the nature of the risk, prior experience, insurer, coverage, or other special circumstances.

5. Acceptability of Insurers. The insurance is to be issued by companies licensed to do business in the State of California. The insurance is to be placed with insurers with a current A.M. Best's rating of no less than A:VII.

6. Verification of Coverage. Consultant shall furnish the City with certificates of insurance and original endorsements. The certificates and endorsements are to be signed by a person authorized by that insurer to bind coverage on its behalf. All endorsements are to be received and approved by the City before work commences. The City reserves the right to obtain a full certified copy of any Insurance policy and endorsements. Failure to exercise this right shall not constitute a waiver of right to exercise later.

7. Subcontractors. Consultant shall include all subcontractors as insureds under its policies or shall furnish separate certificates and endorsements for each subcontractor.

All coverages for subcontractors shall be subject to all of the requirements stated herein.

8. Payment Withhold. City will withhold payments to Consultant if the certificates of insurance and endorsements required in Paragraph F, above, are canceled or Consultant otherwise ceases to be insured as required herein.

Approved as to form:

By: for
Veronica Nebb, City Attorney
RESOLUTION NO. ________

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VALLEJO AUTHORIZING THE

CITY MANAGER TO EXECUTE A GRANT AGREEMENT WITH FIGHTING BACK

PARTNERSHIP FOR THE ADMINISTRATION OF A HOTEL VOUCHER PROGRAM WHEREAS, on December 28, 2021, the City Council directed staff to explore options for the creation of a hotel voucher program to provide temporary housing for unhoused persons residing within the City of Vallejo; and
WHEREAS, Fighting Back Partnership is qualified and willing to administer such a program in conjunction with 4 th Second, a non-profit corporation, and/or Vallejo Together, a non-profit corporation, to serve unhoused individuals and families in need of shelter and other services; and WHEREAS, Fighting Back Partnership is non-profit corporation providing support services to unhoused and at-risk low-income clients in the City of Vallejo and has been vetted as an approved implementing partner through Participatory Budgeting; and WHEREAS, the City Council wishes to provide grant funds to Fighting Back Partnership to cover the costs of housing vouchers for unhoused or at-risk individuals and families; and WHEREAS, the City Council allocated $400,000 of the City’s American Rescue Plan Act funding to the Downtown Streets Program in September 2021; and
WHEREAS, the City Council wishes to reallocate that $400,000 from the Downtown Street Program to general homelessness services, including to fund the Fighting Back Partnership Grant Agreement.

NOW, THEREFORE, BE IT RESOLVED that the City Council reallocates $400,000 of it’s American Rescue Plan Act funding to support homeless response efforts including the aforementioned hotel voucher program and replaces the Attachment 1 in Resolution No. 21-107 N.C. with the Attachment 1 . Attached hereto.

BE IT FURTHER RESOLVED that the City Manager or his designee is authorized, on behalf of the City Council, to execute a grant agreement with Fighting Back Partnership in an amount not to exceed $290,000 to be dispersed pursuant to the grant agreement.

Adopted by the Council of the City of Vallejo at a special meeting held on January 11, 2022 with the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:
_________________________________________
ROBERT H. MCCONNELL, MAYOR
ATTEST: _________________________________________
DAWN G. ABRAHAMSON, CITY CLERK
ACTION ITEM 11.E.

DATE: January 11, 2022
TO: Mayor and Members of the City Council
FROM: Mike Malone, Interim City Manager
SUBJECT: DISCUSSION TO EITHER CONTINUE ALLOWING MEETINGS OF LEGISLATIVE

BODIES TO BE HELD IN PERSON IN COMPLIANCE WITH ANY FACE-MASK

REQUIREMENTS IN PLACE AT THE TIME OF THE MEETING OR ADOPT A

RESOLUTION TO RETURN TO REMOTE TELECONFERENCE MEETINGS OF LEGISLATIVE BODIES OF THE CITY OF VALLEJO IN LIGHT OF THE COVID-19

OMICRON SURGE

RECOMMENDATION
Following discussion, either continue to allow meetings of legislative bodies to be held in person in compliance with any face-mask requirements in place at the time of the meeting or adopt a resolution to return to remote teleconference meetings of legislative bodies of the City of Vallejo in light of the COVID-19 Omicron surge and the number of positive cases.

REASONS FOR RECOMMENDATION
Due to the rapid increase in positive COVID cases and the highly contagious Omicron variant that continues to spread and accounts for the majority of cases across the nation, the Council is being asked to discuss and consider whether to continue with in-person meetings of all legislative bodies or adopt a resolution enacting the provisions of AB 361 to return to remote teleconference meetings via Zoom.

BACKGROUND AND DISCUSSION
At its October 26, 2021 meeting, the City Council discussed continuing with remote teleconference meetings of all legislative bodies of the City of Vallejo or requiring that meetings of legislative bodies be held in person in compliance with any face-mask requirements in place at the time of the meeting. Following discussion and public comment, the Council adopted a resolution (Resolution No. 21-121 N.C.) requiring in-person meetings that comply with any face-mask requirement in place at the time of the meeting for all City legislative bodies, effective November 16, 2021. The City Council determined at that time to return to in-person meetings due to the City reaching a vaccination rate of 83.3%, In addition, staff was directed to ensure a hybrid model set-up was available to members of the public and to install plexi-glass partitions between each seat at the dais as a health and safety measure.

Due to the rapid increase in positive COVID cases and the highly contagious Omicron variant that continues to spread and accounts for the majority of cases across the nation, staff has received a number of concerns raised both by members of the public and City employees related to continuing in person meetings of all legislative bodies, which is the reason for placing this item on the agenda this evening for council discussion and consideration.

In the event that the City Council determines to return to remote teleconference meetings of the City's legislative bodies via zoom, the Council would need to adopt a resolution declaring a local emergency and authorize remote teleconference meetings of the legislative bodies of the City of Vallejo in accordance with AB

Date: January 11, 2022
Subject: DISCUSSION TO EITHER CONTINUE ALLOWING MEETINGS OF LEGISLATIVE

BODIES TO BE HELD IN PERSON IN COMPLIANCE WITH ANY FACE-MASK

REQUIREMENTS IN PLACE AT THE TIME OF THE MEETING OR ADOPT A

RESOLUTION TO RETURN TO REMOTE TELECONFERENCE MEETINGS OF LEGISLATIVE BODIES OF THE CITY OF VALLEJO IN LIGHT OF THE COVID-19

OMICRON SURGE

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