4. An employment history or personal conduct which demonstrates a lack of fitness for City employment, including dismissal for cause from prior public or private employment;
5. The individual has failed to submit a complete application within the prescribed time limit;
6. The individual has directly or indirectly obtained information regarding examinations to which applicants are not entitled;
7. The individual has been convicted, including pleas of guilty and nolo contendere, of any felony or misdemeanor, which was of such a nature as to reflect adversely and substantially on the applicant’s ability to perform the duties of the position. The City Manager, or designee, may disregard such convictions of felonies or misdemeanors if it is found and determined by the City Manager that mitigating circumstances exist. In making such determination, the City Manager may consider the classification, including sensitivity, to which the person is applying or being certified and whether the classification is unrelated to the conviction; the nature and seriousness of the offense; the circumstances surrounding the offense; the length of time elapsed since the conviction; the age of the person at the time of conviction; the presence or absence of rehabilitation or efforts at rehabilitation; and/or contributing social or environmental conditions. a. Unless otherwise required by law, the City will not ask an applicant for employment to disclose, orally or in writing, information concerning the conviction history of the applicant, until the City has issued a conditional offer of employment.
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history for review by the City, and a background screening, as part of the application process. The Human Resources and Risk Manager will conduct an individual assessment, as may be required by law, for each applicant who has prior convictions before determining whether to disqualify the applicant and rescind the conditional offer of employment.
8. The individual has otherwise violated provisions of these Rules.
In addition, applicants with the least desirable background or qualifications among a large number of applicants may be denied further participation in the selection process through an evaluation of their qualifications, thus providing a reasonable number of the best qualified candidates for consideration.
Applicants disqualified from further participation in the selection process will be promptly notified to permit submission of additional information provided that the time limit for receiving applications has not expired. Notice will be mailed to the last known address and/or will be emailed to the email address provided by the applicant on the applicant’s application; it will be the applicant’s responsibility to keep the applicant’s current physical address and email address on file. Whenever an application is rejected, the Personnel Officer will mail and/or email notice of such rejection to the applicant.
E. Selection Process.
The selection process shall be impartial and relate to those subjects which, in the opinion of the Personnel Officer, fairly measure the relative capacities of the applicants to execute the duties and responsibilities of the class to which they seek to be appointed. The selection process may include but is not necessarily limited to achievement, aptitude, and other written tests, personal interview, performance tests, physical agility tests, evaluation of daily work performance, work samples, criminal background check (after the City has determined that the applicant meets the minimum qualifications of the position), medical tests (possibly including a drug test), successful completion of prescribed training, or other selection techniques as determined by the Personnel Officer. The selection process shall be designed to provide equal opportunity to all candidates by being based on an analysis of the essential requirements of the class, covering only factors related to such requirements. The City also retains the right to conduct a thorough background check of each applicant.
The Personnel Officer may enter into a contract with any competent agency or individual for the preparing and/or administering portions of the selection process.
If the Personnel Officer does not contract these duties to an agency or individual, then the Personnel Officer shall ensure that such duties are performed.
F. Creation of Eligibility List. As soon as possible after the completion of a recruitment, the Personnel Officer shall prepare and maintain an eligibility list consisting of the names of candidates who qualified as finalists. Eligibility lists shall remain in effect for up to 6 months unless the Personnel Officer abolishes the eligibility list after determining that the abolition of the list is in the best interest of 1336
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the City. The name of any person appearing on an eligibility list shall be removed by the Personnel Officer if the person requests in writing that their name be removed or if the person fails to respond to a notice of certification mailed to the last designated physical address or emailed to the last designated email address.
Persons on eligibility lists as a result of an internal recruitment who leave the service of the City for any reason shall automatically be dropped from such lists.
G. Physician's Examination. Applicants may be required to submit to a physician's examination at the City's expense upon being made a conditional offer of employment. As set forth in more detail in the City’s Drug-Free Workplace Policy, the physician's examination shall include a drug and alcohol test for positions that are (1) safety-sensitive; or (2) involve a position of influence over children. When a drug and alcohol test is required, applicants shall be made aware of that in the announcement published under Rule VI.B. No job commitment shall be made until a negative drug screen result is obtained and a physician has certified that the applicant is medically qualified to perform the essential functions of the position. When the applicant reports to the medical facility for the scheduled examination, personal identification shall be provided to the facility in the form of a photograph and verifiable signature (for example, a driver's license). All test results will be kept confidential. The applicant will be told whether the tests were passed or failed, but only the Personnel Officer and his or her assistant will have access to the test results. If required, the drug/alcohol examination shall be administered in accordance with the City's Drug-Free Workplace Policy.
RULE VII. APPOINTMENTS
A. Appointment of New Employee. The hire date of a new employee shall be that of the first day actually worked.
B. Provisional Appointments. It shall be the policy of the City to require all Department Heads and other appointing authorities, whenever possible to notify the Personnel Officer, of impending or anticipated vacancies in their departments sufficient in advance so as to allow for the establishment of an appropriate eligibility list. However, when the demands of the services are such that it is not practicable to give such notification and if it is not practicable to delay appointment until a new eligibility list can be certified, the appointing authority may make a provisional appointment to the position, in accordance with the following:
1. As soon as practicable, but not longer than six months after a provisional appointment has been made, the Personnel Officer may cause an examination to be prepared, and all positions filled provisionally shall be filled by an appointment from an eligibility list.
2. A person appointed to a position on a provisional basis shall not be entitled to credit for the time served under the provisional appointment toward if the employee is awarded the position on a non-provisional basis.
3. No special credit shall be allowed in any examination or the establishment of any eligibility lists for services rendered under a provisional appointment. 1337
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4. Except as otherwise required by law, a provisional appointee will not be entitled to the rights and benefits afforded to employees under these Rules.
5. Except for retired annuitants, no person shall be employed by the City under provisional appointment for a total of more than six months in any fiscal year except that the Personnel Officer may extend the period of any provisional appointment for not more than 90 days by any one action; provided; however, no provisional appointment shall cause any person to work more than 960 hours (if paid on an hourly basis) or 125 days (if paid on a per diem basis) in a fiscal year.
6. A person who has retired from a CalPERS employer (“retired annuitant”) may only be appointed to a provisional appointment when all of the following conditions are met, unless otherwise allowed by CalPERS during extenuating circumstances:
a. The City can show the retired annuitant has previous experience and the skill set needed to perform the work required.
b. The appointment is made to fill a vacant position during the recruitment to permanently fill the vacancy, or during an emergency to prevent stoppage of public service. A recruitment to permanently fill the vacant position must be open before the retired annuitant is appointed.
c. Retired annuitants cannot begin employment before the 181st day after their retirement date, unless the City certifies the nature of the employment and that the appointment is necessary to fill a critically needed position before 180 days has passed, and the City Council approves the appointment in a public meeting. The appointment may not be placed on a consent calendar.
d. If the retired annuitant is under the normal retirement age, he or she must have a bona fide separation in service. Further, the retired annuitant must not have received unemployment insurance payments for retired annuitant work with any public employer within the 12 months prior to the date of the provisional appointment, and he or she must certify to this in writing to the City.
e. A retired annuitant may only be appointed once to the position.
Provisional appointments of retirees must specify a beginning date and an end date for the appointment, and the appointment term must not result in the retired annuitant working more than a combined 960 hours in a fiscal year for all CalPERS employers. If a retired annuitant works more the 960 hours in a fiscal year, he or she must be reinstated. The Personnel Officer may not extend any provisional appointment of a retired annuitant, and must ensure the retired annuitant does not exceed the 960 hours limit.
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f. The rate of pay for the retired annuitant must fall within the monthly rate of pay range for the vacant position, and he or she may not receive any other benefit, incentive, compensation in lieu of benefits, or other form of compensation in addition to this base rate.
The City ensures the retiree is enrolled as a retired annuitant with CalPERS and that the pay rate and hours worked by the retired annuitant are reported to CalPERS.
C. Acting Appointments to a Higher Class. Acting appointments may be used to fill positions that are vacant or that are temporarily vacant, such as when an employee is on an extended leave of absence.. . Where applicable, upon the return of the incumbent from leave or disability, the acting appointment shall be immediately terminated, and the appointee shall resume regular duties, compensation and privileges as if the appointee had continued their duties in their regular classification. Acting appointments shall be subject to the following:
1. Whenever the needs of the City require an employee to temporarily perform the duties of a higher classification than that in which the employee is currently employed for a period of more than twelve (12) consecutive working days, the employee shall receive the salary rate of the higher class in which the employee is performing the required duties. In such cases, the employee shall be paid at an appropriate step of the current salary schedule of the higher classification which will assure an increase of not less than 5% greater than the salary of the employee’s current position, but in no case shall such salary exceed the top salary step of the higher classification.
The higher salary rate payable shall commence on the thirteenth working day following the temporary reassignment to the performance of duties of the higher classification. The requirement for the performance of duties of the higher classification shall be placed in writing by the City Manager, or the City Manager’s designee, following recommendation by the affected Department Head. No employee shall be required to perform any of the duties of a higher classification unless that employee is deemed to possess the minimum qualification of the higher classification by the City Manager, or the City Manager’s designee, as recommended by the affected Department Head.
2. In no case shall an employee serve as an acting appointee more than 960 hours in a fiscal year or six (6) total months, whichever comes first, in a higher classification.
3. An employee appointed in an acting capacity shall be eligible to receive performance increases in the permanent position during the acting appointment but shall not be entitled to performance increases in the position which the employee holds in an acting capacity.
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employee’s written consent for the temporary performance of any of the duties of the higher classification beyond a period of twelve (12) working days, prior to an employee assuming or continuing the duties and compensation of a higher classification, which consent shall clearly state that it is understood that employee’s salary rate will revert to the salary rate in the employee’s permanent position upon the expiration of the need for the performance of the duties of the higher classification.
D. Emergency Appointment. To meet the immediate requirements of an emergency condition, the Department Head, or any persons so authorized in advance by the City Manager, may employ such persons as may be needed for the duration of the emergency without regard to these Rules. As soon as possible, such employment will be reported promptly to the Administrative Services Director or designee.
Emergencies are defined as fire, flood, earthquake, or other public calamity, which threatens life or property. The emergency appointee shall be considered a temporary employee and, except as otherwise required by law, shall not be entitled to the rights and benefits afforded to employees under these Personnel Rules. In the event that a Retired Annuitant is hired as an emergency employee, the appointment and employment of the Retired Annuitant will be governed by the applicable statutes and regulations of CalPERS or other applicable retirement system, to the extent such provisions remain in effect during the emergency. In the event that the City’s rules and procedures on provisional employment are inconsistent with the applicable statutes and regulations governing the employment of retired annuitants, the statutes and regulations shall control.
E. Reinstatement. With the approval of the Personnel Officer, an employee who has completed at least 12 months of service and who has resigned in good standing may be reinstated within one year of the effective date of resignation to a vacant position in the same or comparable class. For purposes of reinstatement, "good standing" shall mean that the employee was not terminated for cause under these Rules, did not resign in lieu of termination, provided the required amount of notice of resignation, and was evaluated at least as "fully meets job standards" or an equivalent rating on the employee’s last performance evaluation. No credit for former employment shall be granted in computing salary, vacation, sick leave, retirement benefits, or other benefits except on the specific written direction of the Personnel Officer at the time of reinstatement. Such reinstatement action may, at the discretion of the Personnel Officer, take precedence over any eligibility list except a reemployment list. An individual requesting reinstatement is required to successfully complete a background examination and physician’s examination, as set forth in Rule VI.
F. Reemployment. An employee may be appointed from a reemployment list following layoff.
G. Promotion. It is the policy of the City to fill authorized vacant positions based on merit. Insofar as consistent with the best interest of the City, vacancies may be filled by promotion. All employees meeting the qualifications standard of a highergrade position under the same or different job classification may be considered for 1340
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promotion. Employees promoted to a new position will start at the salary step determined appropriate by the City Manager. The date of promotion will become the employee’s new anniversary date for performance review and merit salary increase purposes. Employees receiving promotions will be reviewed after six months, one year, and annually thereafter.
H. Demotion. The City Manager may voluntarily or involuntarily demote an employee.
No employee will be demoted to a position for which the employee does not possess the minimum qualifications. An employee may also request a voluntary demotion. An employee who possesses the minimum qualifications, may request a voluntary demotion to a lower position. An employee requesting a voluntary demotion will submit a memorandum to the employee’s Department Head requesting a voluntary demotion and detailing the reasons for the request. Upon receipt of the request for voluntary demotion, the Department Head will notify the City Manager. If the request for voluntary demotion involves a change from one department to another, both Department Heads must consent thereto unless the City Manager orders the demotion. The employee’s anniversary date will change to the effective date of the demotion. Demoted employees will have their salary reduced accordingly to the appropriate salary range. Salary determinations for demoted employees are solely within the discretion of the City Manager.
I. Transfer. The Personnel Officer may transfer an employee from one position to another in the same class or a comparable class at the same salary level. While the Personnel Officer retains the right to order the transfer, consideration will be given to the affected employee's and the Department Head’s wishes.
J. Interactive Process Transfer. As part of the interactive process and in accordance with state and federal law, an employee who is unable to perform the essential functions of the employee’s present classification may be placed in a vacancy in another class that does not result in a promotion if the employee can perform the essential functions of the vacant position, with or without reasonable accommodation.
RULE VIII. NEPOTISM AND CONSENSUAL ROMANTIC RELATIONSHIPS
BETWEEN EMPLOYEES
A. Nepotism.
1. Definitions.
a. Applicant. A person who applies for a position at the City and is not a Current Employee.
b. Change of Status. A change in the legal status or personnel status of one or more Current Employees.
i. Changes in legal status include but are not limited to marriage, divorce, separation, or any such change through which a Current Employee becomes a Family Member or ceases to be 1341
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a Family Member of another Current Employee.
ii. Changes in personnel status include but are not limited to promotion, demotion, transfer, resignation, retirement or termination of a Current Employee who is a Family Member of another Current Employee.
c. Current Employee. A person who is presently a City employee, or an elected or appointed City official.
d. Direct Supervision. One or more of the following roles, undertaken on a regular, acting, overtime, or other basis shall constitute Direct Supervision:
i. Occupying a position in an employee’s direct line of supervision; or
ii. Functional supervision, such as a lead worker, crew leader, or shift supervisor; or
iii. Participating in personnel actions including, but not limited to, appointment, transfer, promotion, demotion, layoff,
suspension, termination, assignments, approval of merit increases, evaluations, and grievance adjustments.
e. Family Member. A spouse, domestic partner, parent, parent-in-law, step-parent, legal guardian, sister, step-sister, sister-in-law, brother, step-brother, brother-in-law, child, step-child, legal ward, daughterin-law, son-in-law, grandchild, grandparent, niece, nephew, spouse’s nice, spouse’s nephew, domestic partner’s niece, or domestic partner’s nephew.
f. Prohibited Conduct. Conduct by Family Members including, but not limited to, one or more of the following:
i. Participation directly or indirectly in the recruitment or selection process for a position for which a Family Member is an Applicant.
ii. Direct Supervision of a Family Member that does not comply with limitations set forth in this Section;
iii. Conduct by one or more Family Members that has an adverse effect on supervision, safety, security or morale.
2. Department Head Authority. Department Heads are authorized to make initial determinations under this Rule. Should the Department Head be related to the employee/applicant in question, the City Manager shall appoint another Department Head to execute the responsibilities under this Rule.
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3. Applicants for Employment.
a. No qualified Applicant may be denied the right to file an application for employment and compete in the examination process. However, consistent with this Section, the City may reasonably regulate, condition, or prohibit the employment of an Applicant for a full-time position.
b. Disclosure of Relationship. Each Applicant is required to disclose the identity of any Family Member who is a Current Employee. c. Review of Department Head. For each Applicant who has a Family Member who is a Current Employee, the Department Head shall assess whether any of the following circumstances exist:
i. Business reasons of supervision, safety, security or morale warrant the City’s refusal to place the Applicant under Direct Supervision by the Family Member; or
ii. Business reasons of supervision, security, or morale that involve potential conflicts of interest or other hazards that are greater for Family Members than for other employees, which warrant the City’s refusal to permit employment of Family Members in the same department, division, or facility.
d. Decision of the Department Head. If the Department Head determines that either of the above circumstances exist, the Department Head shall exercise his or her discretion to either reject the Applicant or consider the Applicant for employment in a position that does not present either of the above circumstances. i. Following examination, if the Applicant is successfully certified as eligible pursuant to Rule VI, he or she may be employed in a position for which the Department Head has determined that neither circumstance exists pursuant to Rule VII.A.3.c. ii. When an eligible Applicant is refused appointment by virtue of this Rule VI, his or her name shall remain on the eligibility list for openings in the same classification. For each opening, the Department Head shall make a determination consistent with Rule VII.A.3.c.
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4. Guidelines for Current Employees.
a. Employees shall report a Change of Status to the Department Head within a reasonable time after the effective date of the Change of Status. Wherever feasible, Employees shall report a Change of Status in advance of the effective date.
b. Within thirty days from receipt of notice, the Department Head shall undertake a case-by-case consideration and individualized assessment of the particular work situation to determine whether the Change of Status has the potential for creating an adverse impact on supervision, safety, security, or morale.
i. The Department Head shall make a good faith effort to regulate, transfer, condition or assign duties in such a way as to minimize potential problems of supervision, safety, security, or morale.
ii. Notwithstanding the above provisions, the City retains the right to exercise its discretion to determine that the potential for creating an adverse impact on supervision, safety,
security, or morale cannot be sufficiently minimized and to take further action as set forth in Rule VII.A.5.b.
5. Monitoring by Department Head.
a. Following a Change of Status or new hire of a Family Member, affected Department Heads shall reasonably monitor and regulate both Family Members’ conduct and performance for a period of one year from the date of the Department Head’s determination. The Department Head shall document these actions. Successive Department Heads may re-visit such a determination at their discretion.
b. If the Department Head determines, subject to any applicable requirements of due process, that an employee has engaged in Prohibited Conduct, the Department Head shall reevaluate the Department Head’s prior determination, and may take one or more of the following additional measures:
i. Transfer one of the Family Members to a similar position that would not be in violation of this policy. The transfer will be granted provided the Family Member qualifies and there is an opening to be filled. There can be no guarantee that the new position will be within the same classification or at the same salary level.
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ii. If the situation cannot be resolved by transfer, one of the Family Members must separate from City employment. If one of the employees does not voluntarily resign, the employee with primary responsibility for the Prohibited Conduct will be discharged.
c. Department Heads who receive complaints from other employees that one or more Family Members has engaged in Prohibited Conduct shall respond in accordance with existing complaint and disciplinary procedures, where applicable.
d. Where situations exist prior to the effective date of this Section that may be in conflict with this Section, every effort shall be made to reasonably address the situation so as to avoid any future conflict.
6. Appeal of Department Head Determination. Current Employees and Applicants affected by the application of this Section, may appeal the action of the Department Head to the City Manager within ten days of the action.
The City Manager shall hear the individual’s concerns and issue a written decision within 30 days of the receipt of the individual’s appeal. The decision of the City Manager is final, and no other appeal may be had unless the employee is entitled to further administrative appeal under other provisions of these Rules.
7. Employee Complaints. Employees who believe that they have been adversely affected by Prohibited Conduct by one or more Family Member should submit complaints to a Department Head or to the Personnel Officer.
8. Savings Clause. Should any provision of this Section, or any application thereof, be unlawful by virtue of any federal, state, or local laws and regulations, or by court decision, such provision shall be effective and implemented only to the extent permitted by such law, regulation or court decision, but in all other aspects, the provisions of this Section shall continue in full force and effect.
B. Consensual Romantic Relationships Between Employees.
1. General. Consensual romantic or sexual relationships between City employees can lead to misunderstandings, complaints of favoritism, adverse effects on employee morale, and possible claims of sexual harassment during or after termination of the relationship. As a result, such relationships present existing or potential conflicts that adversely affect efficient operation of the City. Relationships that present an actual conflict under this Section are therefore prohibited.
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with another City employee. The provisions of Section A of this rule regarding nepotism shall govern employees who marry or become domestic partners with another City employee.
3. Definition of Conflict. For purposes of this section, a conflict exists if business issues of supervision, safety, security, and/or morale would be impacted by a romantic or sexual relationship between two employees.
4. Supervisor’s Duty to Report. If a romantic or sexual relationship exists between a Supervisor and another employee (including another Supervisor), the Supervisor shall promptly disclose the relationship to the Personnel Officer and request a determination as to whether the relationship presents a conflict. The disclosure must identify the names and positions of both employees. A Supervisor’s failure to comply with this section shall be grounds for discipline up to and including termination.
5. Determination by City Manager. Within five working days, the City Manager shall issue a written determination as to whether the relationship presents a conflict, and is thereby prohibited. The City Manager shall have exclusive discretion in making the determination.
6. Resolution of Conflicts. Subject to limitations imposed by the Municipal Code and applicable provisions of these Rules, the City Manager will attempt in good faith to work with the Supervisor and the other employee to consider options to eliminate the conflict, including removing the Supervisory authority that created the conflict, reassignment, transfer or voluntary demotion of a Supervisory employee, or where the City Manager determines that modification of a Supervisor’s assignment is not feasible, reassignment, transfer or voluntary demotion of a non-Supervisory employee. The City Manager retains discretion to determine that the conflict may be resolved via voluntary resignation or termination only.
7. Prohibited On-Duty Conduct. All City employees are prohibited from engaging in intimate, physical, or other conduct in furtherance of a romantic or sexual relationship with another City employee at work locations, including off-site meetings, conferences, and similar activities. Moreover, upon termination of a sexual or romantic relationship with another City employee, employees are prohibited from engaging in behavior that adversely affects the working conditions of any City employee. In general, all employees are expected to observe appropriate standards of workplace conduct in their interactions with other City employees.
8. Complaints. Employees who believe that they have been adversely affected by romantic or sexual relationships between City employees should follow the complaint procedures provided under the City’s Policy 1346
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Against Harassment, Discrimination, and Retaliation. The complaint procedures are available to all employees regardless of their past or present participation in a romantic or sexual relationship with another City employee.
RULE IXa. REPORTS AND RECORDS.
A. Maintenance of Personnel Files. A personal history folder shall be kept for each employee. Confidential medical records will be maintained in a separate file from other personnel files. The personnel history folders shall be maintained by the Human Resources and Risk Manager or designee, and shall contain a record of date of employment, promotions, performance reviews, disciplinary actions and such other information as the City Manager, or City Manager’s designee, shall prescribe. All performance related entries to personnel history folders shall be brought to the attention of the employee.
B. Review and Access of Personnel Files. Personnel records are confidential and, unless otherwise required by law, access to personnel records will be limited to current or former employees, authorized representatives of current or former employees, and authorized representatives of the City. Rights to access, inspect, and copy personnel records, as well as applicable procedures and limits upon such rights shall be consistent with the law.
C. Current Address. Employees are required to notify the Human Resources and Risk Manager of any change of name, address, or telephone number within five calendar days of change.
D. References. Any employee who receives a request for a personal reference by a former or current employee is required to forward that request to the Administrative Services Director and seek direction. Only the City Manager and the Administrative Services Director or their designees are authorized to provide references for former or current employees on behalf of the City. No other employee is authorized to provide such written or verbal references or recommendations for former or current employees. Further, no other employee is authorized to respond to questions from persons outside the City about former or current employees regarding their work performance.
E. Destruction of Records. Upon approval of the City Attorney, records relating to personnel may be destroyed as prescribed by law
RULE IX. PERFORMANCE EVALUATIONS.
A. Policy. It is the policy of the City that regular evaluations be made as to the efficiency, competency, conduct and merit of its employees. To this end, it is the responsibility of the City Manager, the Department Heads and their subordinate supervisors that these evaluations be made. It is the responsibility of the Personnel Officer to provide and prescribe the forms and procedures to be used in such evaluations of performance and to assist in the training of supervisory personnel so that the program of performance evaluation will be carried on in a sound and effective manner.
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the authority to prepare performance evaluations. The City Manager, or designee may, however, delegate such authority to such subordinate supervisory employees who are most familiar with work of the employees to be evaluated, provided that the City Manager, or designee, shall review and approve all performance evaluations of personnel under their jurisdiction.
C. Time for Performance Evaluation. An annual performance evaluation may be prepared and received before the employee's salary anniversary date, and shall evaluate the employee's performance in the last year. If the employee receives a rating of (or equivalent to) "improvement needed" or "unsatisfactory" in the employee’s annual performance evaluation, their supervisor shall be responsible for conducting an additional performance evaluation three months from receiving such rating and again three months subsequent to that. In addition, the employee may be given a performance evaluation at any other time during the year at the discretion of the appointing authority.
D. Postponement of Performance Evaluation. Unless otherwise required by law, the use of any leave of absence in excess of 30 consecutive days shall cause the date of the employee's performance evaluation to be extended by the same period of time that the employee was absent.
E. Review with the Department Head. A performance evaluation must be submitted for review by, and be approved by, the Department Head before the performance evaluation is provided to or discussed with an employee.
F. Review with Employee. Each performance evaluation shall be presented by the supervisor who prepared it and discussed with the employee. The employee shall sign the evaluation to acknowledge its contents. Such signature shall not necessarily mean the employee endorses the content of the evaluation.
Employees may not appeal or grieve the contents of a performance evaluation or the rating(s) received by the employee. Employees who disagree with the contents of their performance evaluation shall have the right to attach a written statement explaining the basis of their disagreement to the performance evaluation.
G. Retention of Performance Evaluation. After review and approval of the appointing authority, the performance evaluation, as well as any written statement provided by the employee, shall be made a part of the employee's personnel file.
H. Effects of "Improvement Needed" and "Unsatisfactory" Ratings.
1. Any employee who receives an "unsatisfactory" or "improvement needed" rating will not be eligible to be appointed off of any eligibility list until a satisfactory rating is established.
2. Any employee who receives an "unsatisfactory" or "improvement needed" rating will not receive any merit salary increase during the period following the report, except as provided in Rule IX.H.3.
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performance to such an extent that the appointing authority believes a merit salary increase is now justified, the appointing authority shall indicate the improvement on a report of performance form and may specifically award a merit salary increase. Additionally, in awarding the merit salary increase under this subsection, the appointing authority may change the merit salary increase anniversary date to the date of the award of the merit salary increase or may permit the anniversary date to remain the same. Any merit salary increase awarded under this subsection shall not be made retroactive.
RULE X. WORKWEEK, HOURS OF WORK AND OVERTIME.
A. FLSA Classification. The Personnel Officer shall designate those positions which are exempted from the provisions of the Fair Labor Standards Act ("FLSA") based on an assessment of the duties of each position. This designation will be expressed in the job description for the position.
B. Work Schedules and Workweek.
1. The City Work Schedules include a standard 5/8 schedule and an alternative 4/10 schedule.
a. Alternative 4/10 Workweek and Work Schedule.
i. The City has adopted a 4/10 work schedule for most
employees, which consists of ten hours per day, four days per week.
ii. Employees assigned to work a 4/10 work schedule will work Monday through Thursday with Fridays off. At the direction of the City Manager, some employees may be required to work a different schedule due to the requirements of their job classifications or department responsibilities.
iii. The workweek for employees assigned to a 4/10 work schedule shall be seven consecutive days, 12:00 a.m. on Saturday and ending at 11:59 p.m. on the following Friday.
Time worked by non-exempt employees in excess of 40 hours in a workweek shall constitute overtime.
b. Standard Workweek and Work Schedule.
i. The standard 5/8 work schedule consists of eight hours per day, five days per week.
ii. Employees assigned to work a standard work schedule will work Monday through Friday. At the direction of the City Manager, some employees may be required to work a
different schedule due to the requirements of their job classifications or department responsibilities.
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iii. The workweek for employees on the standard work schedule shall be seven consecutive 24-hour periods, starting at 12:00 a.m. on Saturday and ending at 11:59 p.m. on the following Friday. Time worked by non-exempt employees in excess of 40 hours in a workweek shall constitute overtime.
C. Daily Hours of Work/Shifts. Daily hours of work or shifts for employees within departments shall be assigned by Department Heads as required to meet the operational requirements of such departments. The City reserves the right to regulate and/or change the designation of the specific hours or days to be worked by any employee, and no such change in the scheduling of days or hours worked shall be deemed to constitute overtime, provided the total number of hours and days does not exceed those specified as constituting the standard work year, work period, work week and workday hereunder.
D. Changes in Work Schedules. The City reserves the right to establish and modify work schedules in order to meet the varying needs of the different City departments. Except in the case of an emergency, Department Heads must provide employees with reasonable notice before changing an employee’s work schedule. If the needs of the City require that a position be assigned to work a different work schedule or have a different workweek than set forth in this Section, the City Manager, in consultation with the Department Head, may designate the work schedule and workweek for employees in that position in writing. Any additional alternative workweeks shall be designated by administrative policy adopted by the City Manager.
E. Meal Periods. Non-exempt employees are entitled to unpaid meal periods during which they shall be entirely relieved of responsibilities and restrictions. Such time shall not constitute hours worked.
1. Non-exempt employees shall be entitled to a 60-minute unpaid meal period during each work shift which equals or exceeds 8 hours; non-exempt employees shall be entitled to a 30-minute unpaid meal period during each work shift which exceeds 5 hours but is less than 8 hours.
2. Supervisors shall schedule meal periods to ensure appropriate coverage.
3. Employees shall take reasonable measures wherever feasible to avoid the need for work to be performed during meal periods. Where required, time spent on such work shall be kept to a minimum, and may only occur with the prior written authorization of a Department Head. Non-exempt employees who work during their meal periods shall be paid for time worked.
F. Rest Periods. Except where unusual operational demands prevent a rest break, non-exempt employees are entitled to two 15-minute paid rest periods during each work shift which equals or exceeds 8 hours, or one 15-minute paid rest period during each work shift which equals or exceeds 4 hours, but is less than 8 hours. 1350
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Rest periods shall not be combined or added to employees’ meal periods. Rest periods shall also not be added to the beginning or end of an employee’s shift.
G. Overtime. Non-exempt employees shall be entitled to overtime at the rate of one and one-half of their regular hourly rate of pay for each hour worked in excess of 40 hours in any one workweek. Employees are not entitled to compensatory time off in lieu of overtime. Exempt employees are not eligible to receive overtime compensation.
1. Calculation of Hours Worked. For the purposes of overtime compensation, "hours worked" shall only include those periods of time that the employee is required to be on duty or to be on the City's premises or at a prescribed workplace, and all time during which an employee is suffered or permitted to work. As such, paid time off, including for example, time spent on a paid leave of absence, sick leave, holidays and vacation, shall not be included in the calculation of hours worked.
2. Approval of Overtime. It is the policy of the City to avoid the necessity for overtime work whenever possible. Employees shall take reasonable measures wherever feasible to avoid the need for work to be performed outside of their regularly scheduled shifts.
Employees shall not perform work outside of their regularly scheduled shifts or in excess of 40 hours in a workweek unless requested to do so by their Department Head or with advance written authorization from their Department Head. This requirement applies to, but is not limited to:
a. Work performed before the start of the shift;
b. Work performed during meal periods;
c. Work performed after the end of the shift; and
d. Other work performed "off the clock" including work performed at home.
Time spent on such work outside an employee’s regularly scheduled shift shall be kept to a minimum. Department Heads are required to notify the Finance Department of any approved overtime at the end of the workday in which overtime is worked. The City will compensate employees for all hours worked as required by law, including overtime hours worked without approval from the pertinent Department Head. However, employees that work overtime without receiving prior approval as required under this Section, may be subject to disciplinary action, up to and including, termination of employment.
RULE XI. LEAVES OF ABSENCE.
A. Effect of Leave of Absence.
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1. Effect of Leave of Absence on Employment Benefits.
a. Fully Paid Leave. Unless otherwise required by law, an employee on a leave of absence who continues to receive full compensation through the use of their accrued leave banks will continue to receive full employment benefits. Such employment benefits may include, but are not limited to, the accrual of paid leaves, accrual of seniority, and cafeteria contributions which remain at the rate the employee would receive if the employee was working their normal work schedule.
b. Partially Paid Leave. Unless otherwise required by law, an employee on a paid leave of absence who is receiving less than full compensation from the City through the use of the employee’s accrued paid leaves shall receive a prorated share of their employment benefits, including, but not limited to, the accrual of paid leaves,
c. cafeteria contributions, or supplemental pay.
d. Unpaid Leave. Unless otherwise required by law, an employee on an unpaid leave of absence shall not accrue any employment benefits, including, but not limited to, the accrual of paid leaves, accrual of seniority, cafeteria contributions, and supplemental pay.
2. Effect of Leave on Performance Evaluations and Merit Increases. Unless otherwise required by law, the use of any leave of absence in excess of 30 consecutive days shall cause the date of the employee's performance evaluation, and merit increase, if relevant, to be extended by the same period of time that the employee was absent.
B. Unauthorized Absences. Any employee absent from their job for more than three consecutive working days without prior permission of the Department Head may be considered to have voluntarily resigned from their employment with the City.
Any unauthorized absence may be cause for disciplinary action as provided in these personnel rules.
C. Holidays.
All full time employees are eligible to receive holidays under this section. Parttime employees that were hired before September, 1, 2023 are eligible for holiday leave under this section. Part-time employees hired on or after September 1, 2023, and temporary employees are not eligible for holiday leave under this section.
1. Holidays Observed for Employees on a 5/8 Work Schedule. As provided in section B.1.b. of Rule X above, employees working a 5/8 work schedule, that are regularly scheduled Monday through Friday of each week with occasional Saturdays, shall receive 8 hours of pay for holidays observed 1352
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and recognized under this subsection. Such employees are entitled to the following days as recognized and observed paid holidays:
a. New Year's Day (January 1)
b. Martin Luther King Jr. Day
c. Presidents' Day
d. Memorial Day
e. Independence Day (July 4)
f. Labor Day
g. Veterans Day (November 11)
h. Thanksgiving Day
i. Day after Thanksgiving Day
j. Each working day of the last calendar week of each calendar year, commencing December 24 and ending December 31
2. Holidays Observed for Employees on a 4/10 Work Schedule. As provided in section B.1.a. of Rule X above, employees working a 4/10 work schedule, that are regularly scheduled Monday through Thursday of each week, shall receive 10 hours of pay for holidays observed and recognized under this subsection, if such holidays are observed on Monday, Tuesday, Wednesday, or Thursday. . Such employees shall not receive holiday pay for holidays observed on a Friday. Such employees are entitled to the following days as recognized paid holidays, so long as the observed day falls on Monday, Tuesday, Wednesday, or Thursday:
a. New Year's Day (January 1)
b. Martin Luther King Jr. Day
c. Presidents' Day
d. Memorial Day
e. Independence Day (July 4)
f. Labor Day
g. Thanksgiving Day
h. Each working day of the last calendar week of each calendar year, commencing December 24 and ending December 31
3. List of Dates Holidays are Observed. In December of each year, the City Manager will send a list of observed holiday dates for the following calendar year. When a holiday falls on a Saturday, it shall be observed on the Friday immediately preceding the holiday. When a holiday falls on a Sunday, it shall be observed on the Monday immediately following the holiday. The City also observes the last week of each calendar year as a holiday by closing City hall and providing employees with holiday pay for each working day of the closure.
D. Vacation.
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1. Full-time employees in all classifications shall accrue vacation, on a daily basis, and vacation accrues on a pro rata basis during each pay period.
Except as otherwise approved in writing by the City Manager, vacation leave shall accrue according to the following schedule:
a. From the date of hire through five years of service: 80 hours per year.
b. Beginning the sixth year through 10 years of service: 120 hours per year.
c. Beginning the 11th year of employment: 160 hours per year.
2. The maximum number of vacation hours that may be accumulated by an employee is 320 hours. Once an employee reaches the maximum accumulation, the employee shall cease vacation accrual until their total number of vacation hours falls below the maximum allowable.
3. A maximum of 80 hours of vacation per calendar year may be converted to compensation and shall be paid at the employee's rate of pay at the time of the conversion with a balance of 40 hours payable up to twice a year, per the budgetary schedule. Each employee eligible for vacation benefit under this section shall make an election no later than December 31 of each calendar year, as to whether the employee wishes to cashout vacation accrued and unused during the subsequent calendar year.
Such election is irrevocable. If an employee fails to make an election as required by this subsection, such failure will be treated as an election to not cashout vacation accrued and unused during the subsequent calendar year.
4. At termination of employment for any reason, the City shall compensate the employee for the employee's accumulated, but unused, vacation time at the employee's base rate of pay at the time of termination.
5. If a holiday falls on a work day during an employee's vacation period, that day shall be considered as a paid holiday and not vacation time.
6. Vacations may be scheduled at any time during the year upon approval of the City Manager or their designee.
Part-time employees hired after September 1, 2023 are not eligible for vacation leave.
E. Sick Leave for Full-Time Employees.
1. Applicability. This Section applies to full-time employees.
2. Definitions.
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a. Family Member. Family Member shall include any of the following:
a biological, adopted, or foster child, stepchild, legal ward, a child to whom the employee stands in loco parentis, or a child of a domestic partner, regardless of the child’s age or dependency status; a biological, adoptive, or foster parent, stepparent, or legal guardian of an employee or the employee’s spouse or registered domestic partner, or a person who stood in loco parentis when the employee was a minor child; a spouse; a registered domestic partner; a grandparent; a grandchild; a sibling; and a father-in-law, mother-inlaw, sister-in-law, brother-in-law, or a designated person, which, for purposes of this section, means a person identified by the employee at the time the employee requests paid sick days. The City may limit an employee to one designated person per twelve (12) month period.
Exceptions to this definition shall be reviewed and possibly approved by the City Manager.
3. Sick Leave Accrual. C o m m e n c i n g o n t h e i r f i r s t d a y o f e m p l o y m e n t , employees shall earn eight (8) hours of Sick Leave per month of full-time service which shall accrue on a pro rata basis during each pay period (approximately 3.69 hours on bi-weekly basis). Employees shall be compensated for using Sick Leave at their regular rate of pay for the workweek in which the employee uses Sick Leave, whether or not the employee actually works overtime in that workweek, on the payday for the next regular payroll period after the Sick Leave was taken.
4. Carryover and Cap on Accrued Sick Leave. Unused Sick Leave shall be carried over from calendar year to calendar year with a maximum Sick Leave bank of 320 hours. Once an employee’s Sick Leave bank reaches maximum accrual, the employee shall cease Sick Leave accrual until the total number of Sick Leave hours falls below the maximum allowable.
5. Permitted Uses of Sick Leave. Upon the verbal or written request of an employee, the City shall permit eligible employees to use earned Sick Leave for the following purposes:
a. Diagnosis, care, or treatment of an existing health condition of, or preventative care for, an employee or an employee’s family member. b. For employees who are victims of domestic violence, sexual assault, or stalking, taking time off to obtain or attempt to obtain any relief, including, but not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure the health, safety, or welfare of the victim or his or her child.
c. For employees who are victims of domestic violence, sexual assault, or stalking, taking time off to seek medical attention for injuries caused by the domestic violence, sexual assault, or stalking; to obtain services from a domestic violence shelter, program, or rape 1355
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crisis center as a result of domestic violence, sexual assault, or stalking; to obtain psychological counseling related to an experience of domestic violence, sexual assault, or stalking; and to participate in safety planning and take other actions to increase safety from future domestic violence, sexual assault, or stalking, including temporary or permanent relocation.
6. Work-related Injury or Illness. When an injury or illness is job-related, the employee shall be charged with Sick Leave usage only to the extent that their salary is not covered by worker's compensation.
7. Request for Sick Leave.
a. An employee shall contact his or her immediate supervisor prior to or within one hour of the commencement of their work shift, or as soon as practicable, to report the need for Sick Leave for a Permitted Purpose. If no immediate supervisor is available, an employee shall contact his or her department head. Consideration shall be given to emergency situations that restrict the employee from contacting his or her immediate supervisor within the first hour of work including, but not limited to: accident, injury, or hospitalization. b. If the need for Sick Leave unforeseeably arises at an employee’s work site, the employee shall notify his or her immediate supervisor before the employee leaves the work site due to a Permitted Purpose prior to completion of the work shift, or as soon as practicable. c. Employees are not responsible for finding other employees to cover shifts due to their use of Sick Leave.
8. Verification of Continuing Need for Sick Leave. In cases where an employee uses Sick Leave for four or more consecutive days, the City Manager or supervisor may require verification that the Sick Leave is needed for a Permitted Purpose.
9. Minimum Increments of Sick Leave. The minimum charge to an employee’s Sick Leave account shall be one-half hour, and will be rounded up to the next half hour. For example, an employee who is gone from work for two hours and ten minutes will be charged two and one-half hours of Sick Leave.
10. Notice of Available Sick Leave. An employee’s paystub will display the amount of available Sick Leave.
11. No Lending of Sick Leave. The City will not lend or advance Sick Leave to any employee prior to accrual.
12. Reinstatement of Unused Sick Leave. Any unused Sick Leave at 1356
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separation shall be reinstated upon return to active status with the City occurring within no more than 12 months of separation. The employee shall be entitled to use the reinstated Sick Leave and to accrue additional Sick Leave upon rehiring. Use of any reinstated Sick Leave is governed by the provisions in Section X1.E of these Rules.
13. Records Documenting Hours Worked and Sick Days Accrued and Used.
The City shall keep records documenting the hours worked and Sick Leave earned and used by an employee for the maximum duration required by law.
14. Employee Inspection of Records Pertaining to Sick Leave. Upon reasonable request, and within 21 calendar days after the request, the City shall afford current and former employees the right to inspect or copy records pertaining to their hours worked and paid sick days accrued and used.
15. Partial Cash Out of Sick Leave Upon Termination and CalPERS Service Credit Conversion upon Retirement .
a. Executive Level Employees. Executive employees will be permitted to cash out part of their sick leave upon termination in accordance with this Section. Unless an executive employee is terminated for cause, as defined in Section V.N.2, the City shall compensate the executive employee for 50% of the executive employee's
accumulated, but unused, sick leave at the executive employee's base rate of pay at the time of termination. E x e c u t i v e e m p l o y e e s r e t i r i n g a t s e p a r a t i o n f r o m e m p l o y m e n t w i t h t h e C i t y m a y r e c e i v e C a l P E R S s e r v i c e c r e d i t f o r a c c r u e d u n u s e d s i c k l e a v e c o n s i s t e n t w i t h t h e C i t y ’ s c o n t r a c t w i t h C a l P E R S . H o w e v e r , sick leave that is converted to CalPERS service credit cannot be included in the partial cash out.
b. All Other Employees. Employees, other than executive employees, will be permitted to cash out part of their sick leave upon termination in accordance with this Section. Employees shall become eligible for this partial cash out of sick leave upon completion of five years of continuous service with the City. Unless an employee is terminated for cause, as defined in Section V.N.2, the City shall compensate the employee for 50% of the employee’s accumulated, but unused, sick leave at the employee’s base rate of pay at the time of termination.
E m p l o y e e s r e t i r i n g a t s e p a r a t i o n f r o m e m p l o y m e n t w i t h t h e C i t y m a y r e c e i v e C a l P E R S s e r v i c e c r e d i t f o r a c c r u e d u n u s e d s i c k l e a v e c o n s i s t e n t w i t h t h e C i t y ’ s c o n t r a c t w i t h C a l P E R S . H o w e v e r , sick leave that is converted to CalPERS service credit cannot be included in the partial cash out.
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16. Abuse of Sick Leave. Employees who do not comply with this Section, including providing insufficient notice of sick leave or using sick leave for reasons other than for a Permitted Purpose, are committing abuse of sick leave, which is grounds for discipline, up to and including termination. The City reserves the right to take reasonable steps to determine whether an employee is abusing sick leave, including, but not limited to, requiring a doctor’s note or other relevant documentation, attempting in-person or electronic communication with the Employee using sick leave, identifying and tracking consistent patterns of sick leave use, such as in connection with weekends, holidays, and scheduled days off, and considering social media content or other relevant evidence that is either publicly available or shared voluntarily by other employees or interested individuals.
F. Sick Leave for Part-Time and Temporary Employees
1. Applicability. This section applies to part-time and temporary employees.
The City provides paid sick leave to part-time and temporary employees as required under California law.
2. Definitions.
a. Hours Worked. Hours worked shall include all time when a part-time or temporary employee is required to be on duty or to be on the City’s premises or at a prescribed workplace, and all time when a part-time or temporary employee is suffered or permitted to work. Paid sick time is not considered time worked.
b. Family member means any of the following: a child (which means a biological child, adopted child, foster child, stepchild, legal ward, or a child to whom the employee stands in loco parentis. This definition of a child is applicable regardless of age or dependency status), a parent (which means a biological parent, adoptive parent, foster parent, stepparent, legal guardian of an employee or registered domestic partner, or person who stood in loco parentis when the employee was a minor child), a spouse, a registered domestic partner, a grandparent, a grandchild, a sibling, or a designated person (which means a person identified by the employee at the time the employee requests paid sick leave. The City limits the employee to one designated person per 12- month period for paid sick leave).
3. Paid Sick Leave.
a. Eligibility for Sick Paid Sick Leave. Part-time and temporary employees are eligible for paid sick leave after they work for the City for at least thirty (30) days within a calendar year. Part-time and temporary employees who work fewer than thirty (30) days within a calendar year are not eligible for paid sick leave.
b. Accrual of Paid Sick Leave. Part-time and temporary employees shall accrue paid sick leave at the rate of one (1) hour for every thirty (30) hours worked.
c. Qualification Period Prior to Use of Paid Sick Leave. Part-time and temporary employees are entitled to use their accrued paid sick leave only after completing ninety (90) days of employment. Part-time and 1358
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temporary employees who work fewer than 90 days are not entitled to take any paid sick leave.
d. Notice of Accrued Paid Sick Leave. All accrued paid sick leave will be reflected on each part-time and temporary employee’s paystub, including the balance of paid sick leave available. Accrual and balance information is also available via the City’s electronic timesheet system. e. No Advance of Paid Sick Leave. The City will not “advance” or “lend” paid sick leave to a part-time or temporary employee before it has been accrued.
f. Sick Time Rate of Pay. Part-time and temporary employees shall be compensated for paid sick leave at their regular rate of pay for the position and schedule in which paid sick leave is utilized. g. Annual Paid Sick Leave Use Limit. Part-time and temporary employees may use up to 24 hours of accrued paid sick leave during a calendar year.
h. Accrued Paid Sick Leave Carry-Over. Unused paid sick leave may be carried over from calendar year to calendar year with a maximum paid sick leave bank of 48 hours.
i. Minimum Increments Paid Sick Leave. The minimum charge to a parttime or a temporary employee’s paid sick leave account shall be 30 minutes per work day.
j. Permitted Use of Sick Leave. Upon the oral or written request of a part-time or a temporary employee, the City shall permit the part-time or temporary employee to use accrued paid sick leave for the following purposes:
• Diagnosis, care, or treatment of an existing health condition of, or preventative care for, an employee or an employee’s family member.
• Part-time and temporary employees who are victims of crime or abuse may take time off as paid sick leave to obtain or attempt to obtain any relief. Relief includes, but is not limited to, a temporary restraining order, restraining order, or other injunctive relief, to help ensure the health, safety, or welfare of the employee or their child.
• Part-time and temporary employees who are victims of crime or abuse may take time off as paid sick leave to seek medical attention for injuries caused by crime or abuse; to obtain services from a domestic violence shelter, program, rape crisis center, or victim services organization or agency as a result of the crime or abuse; to obtain psychological
counseling or mental health services related to an experience of crime or abuse; or to participate in safety planning and take other actions to increase safety from future crime or abuse, including temporary or permanent relocation.
k. Request for Use of Paid Sick Leave.
• A part-time or temporary employee shall contact the
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for paid sick leave. If no immediate supervisor is available, an employee shall contact the Department Head. Consideration shall be given to emergency situations that restrict the employee from contacting the employee’s immediate
supervisor within the first hour of work including, but not limited to: accident, injury, or hospitalization. In such emergency situations, an employee shall contact the
employee’s supervisor as soon as practicable.
• If the need for paid sick leave unforeseeably arises, such as at a part-time or temporary employee’s work site, the parttime or temporary employee shall notify the employee’s immediate supervisor before leaving the work site or as soon as practicable.
• When a part-time or temporary employee has advance notice of the need for paid sick leave, such as when scheduling nonemergency medical and dental appointments, the part-time or temporary employee is required to notify the employee’s supervisor at least three (3) days in advance of the
employee’s need for paid sick leave. Part-time and temporary employees are encouraged to schedule medical and dental appointments outside normal working hours if possible.
• A part-time or temporary employee is not responsible for searching for or finding another employee to cover the
employee’s shift in order to use paid sick leave.
l. Unused Paid Sick Leave. No part-time or temporary employee shall be compensated for, or allowed to exhaust any accrued paid sick leave upon resignation, including retirement, termination, layoff, or death.
m. Reinstatement of Unused Paid Sick Leave. Unused accrued paid sick leave at termination shall be reinstated upon return to active status occurring within no more than twelve (12) months of termination. For part-time or temporary employees who return to the City within twelve (12) months from their previous separation, days worked prior to the previous separation will count toward the ninety (90) day qualification period.
n. Paid Sick Leave Accrual Upon Promotion to Full-Time Employee Status. If a part-time or temporary employee is promoted to full-time employee, the employee’s accrued paid sick leave shall remain intact and will thereafter be subject to section XI.E. governing accrued paid sick leaves for full-time employees.
o. Records Documenting Hours Worked and Paid Sick Leave Accrued and Used. The City shall keep records documenting the hours worked and paid sick leave accrued and used by a part-time or temporary employee for three (3) years.
p. Employee Inspection of Records Pertaining to Paid Sick Leave. Upon reasonable request to the City’s Human Resources Department, and within twenty-one (21) calendar days after the request, the City shall afford current and former part-time and temporary employees the right 1360
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to inspect or copy records pertaining to their hours worked and paid sick leave accrued and used.
G. Bereavement Leave.
1. Eligibility and Available Leave. An employee is eligible to receive leave under this Section if the employee has been employed by the City for at least thirty days prior to commencement of leave. If an employee loses an immediate family member, as defined in this Section below, the employee will be allowed to take up to five (5) days of leave per death. Leave days under this Section need not be consecutive, but shall be completed within three months of the date of death of the immediate family member. The City may request verification of death as permitted under the law.
2. Pay While on Leave. Each employee is eligible to receive up to 40 hours of pay per year while on bereavement leave as provided in this Section F. These 40 hours of pay for bereavement leave shall not be chargeable to any other leave balance. Once an employee exhausts available pay under this Section, such employee may use other available accrued paid leave to receive pay during additional bereavement leave.
3. Immediate Family Member. For purposes of this Section, immediate family shall mean father, father-in-law, mother, mother-in-law, stepparent, brother, brother-in-law, sister, sister-in-law, spouse, domestic partner, child, grandparent, grandchild, legal guardian or legal ward.
H. Military Leave. Military leave with or without pay shall be granted in accordance with Section 395 of the California Military and Veteran's Code and the Uniformed Services Employment and Reemployment Rights Act. In addition, leave for military exigency or military caregiver shall be granted in accordance with the Family and Medical Leave Act, as set forth in the City's FMLA/CFRA/PDL Administrative Policy.
I. Jury Duty.
1. An employee summoned for jury duty will immediately notify the employee’s department head. While serving on a jury, an employee will be given a leave of absence with pay for up to ten days of jury duty. Such leave of absence with pay is conditional upon the employee returning to work upon their dismissal each day to complete their normal work day, as required at the employee’s department head’s sole discretion. Employees who fail to return to work, as required by their department head, are required to use other accrued paid leaves for that period of the employee's absence. Such leave is also conditional upon the employee's conveyance to the City of any compensation received as a juror, not including any travel allowance received.
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on jury duty after the ten days of jury duty paid leave have been exhausted.
An employee is not required to convey compensation received as a juror in this circumstance.
J. Pregnancy Disability Leave. Employees who are disabled due to pregnancy, childbirth, or related medical conditions shall be granted leave in accordance with the full provisions governing such leave set forth in an administrative policy.
K. Family Care and Medical Leave. Employees shall be granted family care or medical leave in accordance with the Family Medical Leave Act and the California Family Rights Act. The full provisions governing such leave will be set forth in an administrative policy.
L. Leave of Absence Without Pay. In accordance with the procedures in this Section, a temporary unpaid leave of absence for a defined period may be considered because of illness or disability, or for other reason deemed acceptable at the City’s sole discretion.
1. Exhaustion of Paid Leaves.
a. Non-medical Leave of Absence Without Pay. An employee requesting leave under this section for nonmedical reasons is required to fully exhaust all of t h e i r paid leaves, except sick leave, in order to be eligible to receive a leave of absence without pay.
b. Medical Leave of Absence Without Pay. An employee requesting leave under this section for medical reasons is required to fully exhaust all of their paid leaves, including sick leave, in order to be eligible to receive a leave of absence without pay.
2. Accrual of Benefits. Leave of absence without pay shall not be construed as a break in service or employment, and rights accrued at the time leave is granted shall be retained by the employee; however, vacation credits, sick leave credits, increases in salary and other similar benefits shall not accrue to a person granted such leave during the period of absence. An employee reinstated after leave of absence without pay shall receive the same step in the salary range the employee received when they began t h e i r leave of absence. Time spent on such leave without pay shall not count toward service for increases within the salary range, and the employee's salary anniversary date shall be set forward by an amount equal to the days of unpaid leave taken by the employee.
Failure of the employee to return to their employment upon the termination of any authorized leave of absence shall constitute an automatic termination from City service of that employee, unless such leave is extended.
M. Management Leave. As compensation for the unique nature of their jobs, the 1362
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City provides Management Leave to executive classification employees and management classification employees, such classifications are listed in Appendix A to these Rules and are subject to modification from time to time at the City’s sole discretion, as follows:
1. Employees in the executive classification shall receive 80 hours of management leave per fiscal year.
2. Employees in the management classification shall receive 60 hours of management leave per fiscal year.
Management leave shall be credited and vest on July 1st of each year. New eligible employees shall be credited with a prorated number of management leave hours based on the number of months remaining in their first fiscal year as an eligible employee. One day worked in a particular month shall be considered as qualifying for that month.
Management leave cannot be carried forward from year to year, and any unused leave will be cashed out on June 30th of each year. E m p l o y e e s m a y n o t r e c e i v e c a s h o u t o f u n u s e d m a n a g e m e n t l e a v e a t s e p a r a t i o n f r o m C i t y e m p l o y m e n t .
N. Fitness for Duty Leave.
1. Purpose/Policy. Employees are expected to report to work fit for duty, which means able to perform their job duties in a safe, appropriate, and effective manner, free from adverse effects of physical, mental, emotional, and/or personal problems. This Rule is intended to provide a safe environment and protect the health and welfare of employees and the public. If an employee feels unfit to perform their duties, the employee must notify their supervisor immediately.
2. Reasons for Fitness for Duty Leave. In the discretion of the City, an employee may be placed on a paid Fitness for Duty Leave and a fitness for duty examination may be ordered in any of the following situations:
a. An employee returns from a medical leave of absence of more than five working days.
b. An employee is involved in the interactive process with the City under Rule III.C.
c. Supervisor observes or receives a reliable report of an employee’s possible lack of fitness for duty. Observations and reports may be based on, but are not limited to, employee’s own self-report of potential unfitness, dexterity, coordination, alertness, speech, vision acuity, concentration, response to criticism, interactions with the public, co-workers, and supervisors.
d. Fitness for duty examinations based on a reasonable suspicion that 1363
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an employee is under the influence of illegal drugs or alcohol shall be conducted in accordance with the City’s Drug-Free Workplace Policy.
3. Procedures for Ordering a Fitness for Duty Examination. When a supervisor becomes aware of or observes behavior that makes the supervisor reasonably suspect that an employee may not be fit for duty, the supervisor shall confer with the Personnel Officer to discuss the supervisor’s basis for the reasonable suspicion that the employee may not be fit for duty. After such conference between the supervisor and the Personnel Officer, the Personnel Officer, may request the supervisor to refer the employee to the Personnel Officer who will determine whether a fitness for duty examination is necessary and should be scheduled. If the circumstances warrant it, the Personnel Officer may place the employee on a paid or unpaid leave pending the results of the employee’s fitness for duty examination. The examination shall be paid for by the City.
4. Procedure Following Receipt of Examination Results. The doctor examining the employee shall be limited to finding the employee “fit for duty” or “fit for duty with restrictions” or “unfit for duty.” In the case of finding an employee fit for duty, the doctor may issue work restrictions. In no case shall the doctor reveal the underlying cause of the fit or unfitness for duty without the employee’s permission.
a. Fit for Duty. If the doctor finds the employee is fit for duty, the employee shall return to work immediately and perform all duties of their position.
b. Fit for Duty with Restrictions. If the doctor finds the employee is fit for duty with restrictions, the doctor shall specifically list what restrictions are necessary and for how long those restrictions are necessary. If the employee’s restrictions are based on a disability as defined by the ADA and/or FEHA, the City shall engage in the interactive process as set forth in Rule III.C. The City shall then evaluate those restrictions and determine if the restrictions can be reasonably accommodated.
Unfit for Duty. If the employee is found to be unfit for duty, the employee shall not be permitted to work. T h e e m p l o y e e may request a leave of absence in accordance with the appropriate subsection of this Rule. If the employee can provide certification of fitness for duty prior to the exhaustion of all paid and unpaid leave that the employee is entitled to under these Rules, the employee shall be returned to work. However, if such certification is from the employee’s own health care provider, the City may request a second opinion from a doctor of its choosing and at its cost to evaluate the employee under the requirements of this section. If the two certifications conflict, a third opinion will be sought from a doctor chosen by the City and the employee, at the expense of the City. 1364
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The opinion of fit or unfit rendered by the third doctor shall be binding.
If the employee’s restrictions are based on a disability or a medical condition as defined by the ADA and/or FEHA, the City shall engage in the interactive process as set forth in Rule III.C.
N. Voting Leave. The City encourages eligible employees to register and vote in all federal, state and local elections. Employees of the City are expected to vote prior to or following their assigned working hours. In accordance with the Election Code, Sections 14000 and 14001, if a registered voter employee does not have sufficient time outside regular working hours within which to vote at statewide elections, the employee may take off such working time as will enable the employee to vote. A maximum of two hours may be taken with pay. To receive time off for voting, the employee must notify the employee’s Department Head in advance. Employees who need Voting Leave, must take such leave at the beginning or end of the employee’s work shift, based on the needs of the Department and the employee’s schedule. The exact amount of time off work and the scheduling of time off shall be decided between the employee and the employee’s Department Head.
Employees who use Voting Leave are required to present a voter’s receipt to their Department Heads.
O. Subpoenaed Absence. An employee who is subpoenaed or otherwise required under a court order to provide testimony as a witness, may receive the employee’s regular pay during the employee’s absence, whether such subpoena is related or unrelated to City business. An employee who receives a “Summons or Subpoena to Appear” for witness duty, must provide reasonable advance notice to the employee’s supervisor and human resources and provide a copy of the original summons to human resources.
P. Personnel Action Leave. The City has the right to place an employee on leave at any time with full pay. An employee may be placed on personnel action leave pending investigation of misconduct, potential disciplinary action, or other reasons that the City Manager, in City Manager’s discretion, believes warrant such leave. A personnel action leave shall not have any negative effect on the employee’s benefits. Personnel action leave may also be referred to as “Relief of Duty.” An employee assigned to personnel action leave shall be required to be available by phone during the employee’s regular working hours. In addition, employees on a personnel action leave are prohibited from entering City facilities or property or communicating with City employees, except to the extent that nonemployees may access City facilities, property, or employees. The City Manager may place other reasonable restrictions on an employee during the period of personnel action leave.
Q. School Leave. The City will grant a leave of absence to an employee who is the parent, guardian, or grandparent of a child, in accordance with the following provisions.
1. Permissible Purposes:
a. To participate in the activities of the child’s primary or secondary school or licensed child care provider;
b. To find, or to enroll, or reenroll the child in, a primary or secondary school or licensed child care provider.
c. To address an emergency, such as:
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picked up.
ii. A provision in the attendance policy for the child care provider or school, other than a planned holiday, that prohibits the child from attending. iii. Closure or unexpected unavailability of the child care provider or school, other than during planned holidays.
iv. A natural disaster, including, but not limited to, fire, earthquake, or flood.
d. To appear at the school of a suspended child pursuant to a request made by the child’s school under California Education Code section 48900.1.
2. An employee may take up to 40 hours of leave per calendar year, but no more than eight hours in one calendar month. However, no limit shall be placed on the amount of leave taken under section (Q)(1)(d) of this rule. If more than one City employee requests leave in connection with the same child, only the first employee to provide notice is entitled to receive leave. The second employee may also be permitted to take a simultaneous leave of absence if the second employee obtains written supervisory approval. The amount of leave available is fixed at a maximum of 40 hours per calendar year, regardless of the number of children, grandchildren, or wards that an employee may have.
3. An employee must provide reasonable advance notice of the need for leave and must make all reasonable efforts to schedule the leave so as not to unduly disrupt the operations of the City. If an emergency makes such notice impossible, the employee shall notify the employee’s Department Head as soon as possible. Employees returning from leave are required to provide written verification from the school or child care provider of the employee’s need for leave at the specific time and date. If an employee fails to provide sufficient verification, the City may determine that the leave time was unauthorized.
4. Leave under this section is unpaid. However, an employee may choose to use any accrued vacation time when taking leave under this section.
RULE XIa. ATTENDANCE
A. Attendance. Employees will be in attendance on time at their workstation or location in accordance with the rules regarding hours of work, holidays, and leaves.
Employees will make every effort to schedule personal appointments outside their working hours. Employee adherence to the rules governing attendance, leaves of absence and tardiness will be reviewed and evaluated during the employee’s annual performance evaluation. All supervisors/managers will keep track of employee attendance records, which will be reported to Administrative Services by approval of electronic timesheets.
B. Tardiness. It is the responsibility of the employee to arrive at work on or before the assigned time each day. If for some reason beyond the control of the employee, it is not possible for the employee to come to work on time, arrangements in advance with the Department Head must be made at the earliest possible time. In no case will repeated tardiness be tolerated.
C. General Absences. Pre-authorized vacations, authorized paid/unpaid leaves of absence due to bona fide illness or injury, jury duty, bereavement, or other City leaves are the only types of absences permitted. All others will be considered a violation of these Rules.
D. Unauthorized Absences. An employee who is absent for a full shift without 1366
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notification or authorization may subject to disciplinary action, up to and including, termination of employment.
RULE XII.LAYOFF/SEPARATION/RETIREMENT
E. Layoff. Whenever, in the judgment of the City Council, it becomes necessary to abolish any position or employment, the employee holding such position or employment, may be laid off without disciplinary action and without the right of appeal, unless otherwise required by law. The City Manager shall determine the class and number of positions within each class to be affected, as well as the effective date of the layoff.
1. Notification. Employees to be laid off shall be given, whenever possible, at least 14 days prior notice.
2. Order of Layoff. In each class of position, employees shall be laid off according to the needs of the service as determined by the Department Head and the Personnel Officer.
3. Reemployment List. The names of persons laid off or demoted in accordance with this section shall be entered upon a reemployment list.
Lists from different departments or at different times for the same class of position shall be combined into a single list. Such list shall be used by every Department Head when a vacancy arises in the same or lower class of position before certification is made from an eligible list or starting a recruitment. Names of persons laid off shall be carried on a reemployment list for one year, except that persons appointed to a position of the same level as that which laid off, shall, upon such appointment, be dropped from the list. Persons who refuse reemployment shall be dropped from the list.
Persons reemployed in a lower class, or on a temporary basis, shall be continued on the list for the higher position until a full year lapses following the layoff or demotion under this section..
F. Resignations. Employees may resign at any time. However, the City requests that resigning employees file a written resignation stating the effective date and reason(s) at least two weeks prior to leaving the City's service. The resignation date should be the last day the employee actually worked.
G. Terminations. The City may terminate any employee at any time with or without cause and with or without notice.
H. Retirement/Disability Retirement. In accordance with the City's contract with the California Public Employees' Retirement System (CaIPERS), employees who meet the age and service credit minimums may qualify for a service retirement from CaIPERS. Under CaIPERS laws, an employee who is unable to perform their job because of an illness or injury which is expected to be permanent or last indefinitely, may be entitled to receive a disability retirement.
RULE XIII. ETHICAL STANDARDS
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A. Outside Employment, Enterprise, or Activity. In accordance with California Government Code section 1125 et seq., no employees may engage in any outside employment, enterprise, or activity that is inconsistent, incompatible, in conflict with, or adverse to the employee’s employment, their ability to perform their duties and responsibilities, including performance of overtime work and emergency duties, or any other aspect of City operations.
1. Employees are required to notify their Department Head in writing of all outside employment in which they are engaged, regardless of when that outside employment began, so that the City may assess whether such outside employment conflicts with the employee's City employment. An employee's outside employment, enterprise, or activity will be prohibited when any of the following are present:
a. It involves the use for private gain or advantage of their City time, facilities, equipment and/or supplies; or the badge, uniform, prestige, or influence of their City employment;
b. It involves the receipt or acceptance by the employee of any money or other consideration from anyone other than the City for the performance of an act which the employee, if not performing such act, would be required or expected to render in the regular course or hours of their City employment or as part of their duties as a City employee;
c. It involves the performance of an act, in other than their capacity as a City employee, which may later be subject directly or indirectly to the control, inspection, review, audit, or enforcement of any other officer or employee of the City; or
d. It involves the time demands as would render performance of their duties as a City employee less efficient.
2. When outside employment is reported to a Department Head, the Department Head shall determine whether the employee's outside employment conflicts with the performance of their duties, and shall advise the employee of their determination in writing.
An employee who is unsatisfied with the decision of the Department Head may appeal the decision to the City Manager. An employee wishing to appeal this determination must file a written appeal to the City Manager within 10 days of receipt of the Department Head's decision. The City Manager shall meet with the employee and determine whether the employee's outside employment conflicts with the performance of their duties as a City employee. The City Manager shall advise the employee and the Department Head of the City Manager’s determination in writing within 15 days of meeting with the employee. The City’s Manager determination shall be final and binding on all parties. 1368
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B. Political Activities. Consistent with the provisions of California Government Code section 3201 et seq., employees may not engage in political activity during working hours, while on City property on which members of the public would not be entitled to engage in political activities, or while in uniform.
C. Solicitation of Political Contributions. Consistent with the provisions of California Government Code section 3201 et seq., no City employee may knowingly, directly or indirectly, solicit a political contribution from a City employee, City officer, or person on an employment list. However, this does not prohibit City employees from requesting political contributions if the solicitation is part of a solicitation made to a significant segment of the public, which may include City employees. This also does not prohibit a City employee from soliciting or receiving political funds or contributions to promote the passage of or defeat of a ballot measure which would affect the rate of pay, hours of work, retirement, civil service, or other working conditions of City employees, provided that such solicitation cannot occur during working hours or while on City property. For purposes of this section, "contribution" means a payment, a forgiveness of a loan, a payment of a loan by a third party, or an enforceable promise to make a payment except to the extent that full and adequate consideration is received, unless it is clear from the surrounding circumstances that it is not made for political purposes.
D. Contracts and Conflicts of Interest. In accordance with California Government Code section 1090 et seq., no City employee can be financially interested in any contract made by the employee in the employee’s official capacity, or by any body or board of which the employee is a member.
E. Conduct During the Workday. During the workday, employees are expected to devote their full time in the performance of their assigned duties. Any approved outside work, hobbies, or personal business must be performed during off-duty hours.
F. Employees with Access to Confidential Information. In performing their duties, employees may have access to confidential information, including, but not limited to, employees' personnel files and the personal or financial information of other City employees or persons who do business with the City. In addition, some City employees will be involved in some communications with the City Attorney's Office, which can be protected by the attorney-client privilege. Employees with such access are required to keep such information confidential.
RULE XIV. DISCIPLINARY ACTIONS
A. Reason for Disciplinary Action. While the City maintains an at-will employment environment and may terminate any employee at any time with or without cause, the City also reserves the right to take disciplinary actions against any employee.
Disciplinary measures may be taken for any good and sufficient cause. Cause may include, but is not limited to, any of the following:
1. Violation of the personnel ordinance or of these personnel rules.
2. Violation of any policies, procedures, personnel rules and/or regulations of 1369
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the employee's department.
3. Any act of insubordination.
4. Act detrimental to the public service.
5. Refusal or inability to comply with the duties of the position occupied by the employee.
6. Any type of misfeasance, malfeasance or nonfeasance relating to their duties, office or position.
7. Fraud in securing employment or making a false statement on an application for employment or on any supporting documents furnished with or made a part of any application.
8. Dishonesty.
9. Incompetence, such as failure to comply with the minimum standards for an employee’s position.
10. Absence from the job during working hours without permission from the employee’s supervisor or Department Head.
11. Conviction of a misdemeanor relating to the employee’s fitness to perform assigned duties, or conviction of a felony.
12. Discourtesy to the public, employees, or other persons with whom the City maintains a relationship; or engaging in treatment that does not foster cooperation.
13. Malicious gossip and/or spreading rumors; engaging in behavior designed to create discord and lack of harmony; interfering with another employee on the job; or willfully restricting work output or encouraging others to do the same.
14. Misuse or abuse of City property or equipment.
15. Substandard job performance.
16. Failure to maintain any employment qualification.
17. Discrimination and/or harassment of employees or applicants based on a protected characteristic, as set forth in the City’s Policy Against Harassment, Discrimination and Retaliation.
18. Failure or refusal to properly or satisfactorily perform assigned duties.
19. Theft or harm to City property or the personal property of another.
20. Inattention to duty, indolence, carelessness or negligence in the care or handling of City property.
21. Assault, battery, horseplay, or fighting while on duty or under the guise of office.
22. Gambling on City property or during working hours.
23. Sleeping on the job.
24. Improper use of City funds.
25. Acceptance or solicitation or bribes or extortion.
26. Abuse of sick leave, repeated tardiness, or excessive absenteeism of any kind.
27. Acceptance from any source of any emolument, reward, gift or other form of remuneration in addition to the employee’s regular compensation, as a personal benefit to the employee for actions performed in the normal course of the employee’s assigned duties.
28. Refusal or failure to report to work in a disaster or an emergency.
29. Falsification of any City report or record, or of any report or record required 1370
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to be filed by the employee.
30. Use of influence of position with the City for private gain or advantage, or the use of time, facilities, equipment or supplies for private gain or advantage.
31. Disclosure of confidential or proprietary City information to unauthorized persons, employees, or organizations.
32. Use of City tools, equipment, or other property for private, personal, unauthorized, or inappropriate purposes
B. Types of Disciplinary Actions. The City employs a disciplinary system, which includes a variety of levels of disciplinary actions, up to and including termination of employment. However, nothing in this disciplinary policy should be interpreted in any way that would affect the employee's at-will employment status.
Notwithstanding any provision of this policy, all employees may be terminated at any time, with or without notice, and with or without cause. The City may take any of the following types of disciplinary actions against its employees:
1. Verbal Reprimand. Verbal reprimand as a disciplinary action means the employee is informed of their poor performance or misconduct verbally by their supervisor. Such verbal reprimand may be followed up with a written documentation memorializing the verbal reprimand.
2. Written Reprimand. Written reprimand as a disciplinary action means an official notification to the employee that there is cause for dissatisfaction with their services and that further disciplinary measures may be taken if such cause is not corrected. Official reprimand shall be given in the manner prescribed by the Personnel Officer, or designee. Reprimand notices shall be made a part of the employee's official personnel record.
3. Suspension Without Pay. Suspension without pay shall be a temporary separation from City service. Employees are ineligible to use any accrued leave during a suspension without pay.
4. Reduction In Range. Reduction in step within range as a disciplinary measure is the withdrawal of increments granted for merit, efficiency and length of service. Reduction in pay shall become effective on the first pay period following the effective date of the disciplinary action.
5. Involuntary Demotion. Demotion without consent shall include a reduction in classification or rank, with commensurate reduction in salary.
6. Termination. Termination is the dismissal of an employee from City service..
C. Authority for Disciplinary Actions.
1. The Department Heads and/or City Manager shall have authority to take disciplinary action and they may delegate to certain of their subordinate supervisory employees the authority to make verbal or written reprimands. 1371
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2. The Human Resources and Risk Manager or designee shall be notified of any contemplated disciplinary action prior to the time it is taken.
D. Notice of Disciplinary Action. When disciplinary action, other than verbal or written reprimand, is to be taken against an employee, the Department Head or City Manager shall notify the employee in writing of the disciplinary action to be taken, the reasons for the disciplinary action, and the effective date of such disciplinary action, if applicable. Because all employees are at-will, there is no right to appeal or challenge disciplinary action. However, in certain circumstances, the employee may be entitled to a name-clearing hearing before the Personnel Officer consistent with Rule XIV.E below. If the employee does not meet the criteria set forth in Rule XIV.E.1., then the employee is not entitled to any hearing, appeal, or waiting time before the disciplinary action is imposed on the employee, and such disciplinary action may be effective immediately.
E. Name-Clearing Hearing. In certain circumstances, an employee may be entitled to a name-clearing hearing before the disciplinary action is imposed by the City. In such circumstances, the employee will be entitled to a name-clearing hearing in accordance with this Section.
1. Criteria for Entitlement to a Name-Clearing Hearing. In accordance with state and federal law, when the following three elements are present, the employee is entitled to a name-clearing hearing:
a. A stigmatizing charge.
b. The employee's denial of the stigmatizing charge.
c. Public disclosure of the stigmatizing charge.
2. Name-Clearing Hearing. If the employee has satisfied all three criteria set forth in Rule XIV.E.1., based on the employee’s Department Head or City Manager’s determination, then the employee is entitled to a hearing in order to clear the employee’s name. Under this limited circumstance, the City shall provide the employee with at least five days' notice of its intent to discipline the employee. During those five days, the employee may request a name-clearing hearing. If the employee desires a name-clearing hearing, the employee must file a written request with the Personnel Officer or designee within five days of receiving notice from the City of its intent to impose disciplinary action.
If the employee does not timely request a name-clearing hearing, then the employee will have been deemed to have waived their right to said hearing.
If the employee requests a hearing then the Personnel Officer or designee will make all necessary arrangements for the hearing prior to imposing the disciplinary action. . The hearing shall be before the Personnel Officer or designee. The employee is not entitled to a full evidentiary hearing, but is 1372
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only entitled to the opportunity to clear their name of the stigmatizing charge(s). All name-clearing hearings shall be held in private unless the employee requests a public hearing in writing.
RULE XV. GRIEVANCE PROCEDURE
A. Purpose of the Grievance Procedure. The grievance procedure shall be used to resolve employee complaints regarding an alleged violation or interpretation of the City's personnel ordinance or these personnel rules. Specifically excluded from the grievance procedure are:
1. Performance evaluations, or performance improvement plans;
2. Deferred or denied merit salary increases;
3. Verbal counseling;
4. Policy decisions of the City Council;
5. Any disciplinary actions under Rule XIV.B, or procedure imposing such disciplinary action;
6. Transfer to another position without a loss of pay;
7. Any aspect of the employment examination or selection process; and
8. Matters for which there is a separate appeal.
B. Grievance Procedure.
Step 1. The employee shall inform, in writing, the employee’s immediate supervisor of their grievance and relevant facts within seven days after the employee knew, or in the exercise of reasonable diligence should have known, of the events giving rise to the grievance. The grievance must include a statement of the event causing the grievance; the personnel rule or provision of the personnel ordinance alleged to have been violated; the relief sought by the employee; and any potential witnesses. Failure to provide complete grievance details may result in a delay in processing the grievance. At least one conference shall be held between the employee and their immediate supervisor after the employee has expressed their grievance. The supervisor shall advise the employee of their decision within 14 days following notification of the grievance.
1. Step 2. If the grievance is not satisfactorily resolved in Step 1, the grievant may, within seven days after receipt of their supervisor's response, submit the grievance to their Department Head. Such submittal shall be on the City’s designated grievance form, and shall include details of the original grievance. The grievance must include a statement of the event causing the grievance; the personnel rule or provision of the personnel ordinance alleged to have been violated; the relief sought by the employee; and any potential witnesses. After receipt of the grievance form, the Department 1373
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Head will meet with the grievant within seven days of receiving the grievance form and make such investigation as is required. Within seven days of their meeting with the grievant, the Department Head shall return the original of the grievance form to the employee along with their written decision on the grievance.
2. Step 3. If the grievance is not satisfactorily resolved in Step 2, the grievant may, within seven days of receipt of the Department Head's decision, submit the grievance for consideration by the City Manager or designee.
Such submittal shall be on the grievance form, and shall include details of the original grievance; a statement of the event causing the grievance; the personnel rule or provision of the personnel ordinance alleged to have been violated; the relief sought by the employee; any potential witnesses; a written statement of any issues which are still in dispute; and the specific basis upon which the grievant takes issues with the position of their Department Head. The City Manager or designee shall take such review and investigative action as they deem necessary and inform the grievant of their decision within 14 days of receipt of the grievance. The decision of the City Manager is final and binding and no further appeal may be had by the employee.
C. General Provisions.
1. No retribution or prejudice shall be suffered by employees making good faith use of the grievance procedure. All parties will act in good faith while attempting to reach a solution at the earliest possible step of the procedure.
The employee will have the assurance that filing a grievance will not result in reprisal of any nature. The City will not retaliate against any employee because of the employee’s good faith use of the grievance procedure.
2. Failure by management at any step of this procedure to communicate the decision of the grievance within the specified time limits shall permit the grievant to proceed to the next step. The grievant shall be entitled to be present at all steps of the procedure.
3. Failure at any step of this procedure to appeal a decision on a grievance within specified time limits shall be deemed acceptance of the decision rendered, and the grievant waives all further appeal of the matter.
4. The time limits specified at any step in this procedure may be extended by mutual written agreement.
5. The original of the grievance form shall accompany all requests for institution of the next step in the grievance procedure, and shall be maintained in the employee's personnel file at the completion of the grievance procedure.
6. Communication with grievant shall be processed by personal signed receipt of document, certified mail or registered mail. 1374
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RULE XVI. EMPLOYMENT BENEFITS
A. Health Benefits. Accident, health, hospital, dental and vision insurance to cover non-occupational injuries and sickness for full-time employees will be provided by the City, as set forth in the benefits flyer/schedule.
1. Any employee who does not use their full allotment for medical, dental and vision benefits may apply the remaining amount to cover the costs of other insurances, such as supplemental insurance plans.
2. The City does not permit employees to take a “cash out” or “cash in lieu” of the medical, dental or vision insurance allotment.
3. The City contributes directly to the cost of health care premiums in accordance with Resolution 2010-48, or as may be subsequently amended. The City reserves the right to modify the contribution amount or to terminate its participation in the PEMHCA program at any time in accordance with the CalPERS rules.
B. Retirement Benefits. The City has contracted with the California Public Employees' Retirement System (CaIPERS) for retirement benefits. Eligible Employees receive retirement benefits in accordance with CalPERS calculations.
1. RULE XVII. EDUCATIONAL ASSISTANCE
A. Educational Reimbursement for Training and Advancement.
The responsibility for developing training programs for employees is with the City Manager and Department Heads, jointly. When an educational course to be taken by an employee will benefit the City, the City Manager may authorize payment by the City of tuition charges and books. An "educational course" may include courses that are in furtherance of a degree, other college-credit courses, or training. In order to be eligible for educational reimbursement, the employee must obtain written approval of the City Manager prior to enrolling in any courses. Educational reimbursement shall not exceed $1,500.00 in any fiscal year, and is not compensation reportable for retirement purposes.
B. Licenses and Certification Assistance.
1. In cases of enrollment for any certification which is a condition of employment, the City shall pay required application fees in advance.
2. The cost of licensing fees, renewal fees, and test fees for all levels of certification are reimbursable, upon receipt of the certification or license.
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proof of payment for test fees, renewal fees, and license fees, along with proof of the certification or license, to the City Manager or designee. In unusual circumstances, the City Manager may authorize the payment of the test/renewal/license fees in advance.
RULE XVIII. WORKPLACE VIOLENCE PREVENTION
The City maintains a stand alone administrative policy for workplace violence prevention: the City of Wildomar Policy Prohibiting Workplace Violence and Workplace Violence Prevention Plan. Employees should refer to the stand alone policy for details regarding the prevention of workplace violence, and the City’s workplace violence prevention plan.
A.
RULE XIX. DRUG-FREE WORKPLACE POLICY
It is the desire of the City that all work environments of employees be safe and productive and free of the influence of drugs and alcohol. The City is concerned with the physical safety of all employees, potential damage to property and equipment, mental and physical health of employees, productivity and work quality, medical insurance costs, and the harm done to employees and their families by drug and alcohol abuse. The full provisions regarding drugs and alcohol in the workplace will be set forth in an 1376
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administrative policy.
RULE XX. ELECTRONIC COMMUNICATIONS POLICY
The City provides its employees with certain electronic communications devices.
Employees should be aware that no computer usage including messages transmitted or received on the computer system are private or confidential. The City's full policy regarding the use of electronic communications equipment will be set forth in an administrative policy.
RULE XXI. UNIFORMS AND EQUIPMENT
A. Uniforms. Certain employees are required to wear a uniform in the performance of their job duties. All uniforms are expected to be clean and in good repair. The City will furnish these uniforms to employees at the City’s expense. The City will also be responsible for the maintenance, cleaning, and replacement of uniforms, at the City’s expense.
City uniforms are not suitable for everyday wear outside working hours, as such, employees shall wear the uniforms only while on duty and traveling to and from City work. Employees in the classifications required to wear uniforms shall wear the uniforms as a condition of employment while on City duty.
B. Equipment. The City shall provide employees with the essential equipment to perform the duties of their positions. Employees are responsible for requesting training on equipment that they are unfamiliar with. Also, employees are responsible for the proper operation and maintenance of all equipment.
C. Safety Equipment and Protective Clothing. Certain employees will be required to wear approved safety shoes and other safety equipment and protective clothing.
Employees failing or refusing to wear such safety equipment and protective clothing as appropriate will be subject to disciplinary action up to and including termination. If any employee is unable to wear such safety equipment and protective clothing for medical reasons, the employee must submit to the City a healthcare provider’s statement covering the reasons. Upon receiving such statement, the City will engage the employee in the interactive process as may be required by law and these Rules to determine whether a reasonable accommodation is available.
RULE XXII. EMPLOYEE REIMBURSEMENTS AND ALLOWANCES
A. Reimbursement. Employees who are required to use their personal electronic devices and/or personal automobiles during the course of their employment will be entitled to receive reimbursement for the costs of actual expenses incurred in the performance of their duties. Employees are required to submit receipts in support of their claimed expenses.
B. Allowance. Certain employees may be provided with a monthly allowance to compensate the employee for the use of their personal electronic devices and/or 1377
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personal automobile during the course of their employment. The City Manager, in their sole discretion will have the ability to determine which employees are eligible for such an allowance. If an employee receives an allowance under this section, the employee is not eligible for reimbursement under Section A of this Rule, unless the employee provides receipts establishing that the allowance was insufficient to compensate the employee for all work-related use of their personal device and/or automobile. When eligible for an allowance, the following amounts may be provided:
1. Personal electronic device (voice/telephone only): $60/month
2. Personal electronic device (data plan only): $60/month
3. Personal electronic device (voice and data): $120/month
4. Automobile: up to $500/month (varies per position and usage) RULE XXIII. DISASTER AND EMERGENCY SERVICE WORKERS
A. Employees Designated as Disaster Workers. The protection of the health and safety, and the preservation of lives and property from the effects of natural, manmade, or war-caused emergencies which result in conditions of disaster or extreme peril to life, proper, and resources, is paramount to the City. When a disaster strikes, the Wildomar community looks to City employees for leadership and assistance in mitigating its effects. The assistance of City employees is vital to ensuring that this community recovers from a disaster as quickly as possible. It is important that all City employees be available to assist in responding to disasters, regardless of the position they hold. As such, in accordance with the provisions of Government Code sections 3100 et seq., all City employees are declared to be disaster service workers.
B. Oath or Affirmation. All employees are required to take and subscribe to the oath or affirmation set forth in Section 3 of Article XX of the Constitution of California at the commencement of their employment. The City Clerk shall maintain the oath or affirmation of all City employees for at least five years after the employee’s termination of employment.
C. Declaration of Disaster or Emergency. Upon the declaration of a disaster or an emergency, employees are required to follow direction given in accordance with the City Emergency Management Plan.
D. Employee Disaster Responsibilities.
1. Off-Duty Procedures.
a. Employees With Pre-Designated Roles. After ensuring that their families are safe and any short-term arrangements have been made for their families' security, employees who have pre-designated emergency or disaster roles shall respond according to those established procedures.
b. Employees Without Pre-Designated Roles.
i. Communication Systems Not Functioning. When the
telephones or other communication devices are not functioning, employees who do not have pre-designated emergency or disaster roles should gather information from radio and 1378
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television broadcasts, and comply with any instructions given for City employees. Unless an employee cannot physically report to work, all City employees are expected to report to work at their normally scheduled time after ensuring the safety and security of their own families.
ii. Communication Systems Are Functioning. If the telephones or other communication devices are working, employees shall make every effort to contact their immediate supervisor for instructions as soon as possible. Unless otherwise instructed or if it is physically impossible for the employee to report to work, all City employees are expected to report to work at their normally scheduled time after ensuring the safety and security of their own families.
2. On-Duty Procedures.
a. Remain On Duty. All employees are expected to remain on duty at their normal work location or at a disaster location, unless dismissed by the proper authority. Every attempt possible will be made by the City to assist each employee in communicating with the pertinent employee’s family.
b. Ongoing Disasters. For disasters extending beyond the normal work day, employees are required to follow the direction and order of the proper authority.
3. Employees Physically Unable to Report to Work. In the event that an employee is unable to return to work because road and transit conditions prevent travel by automobile, public transit, or other conveyance, the employee has the option to become a disaster service worker in the City where the employee resides. Any employee who cannot return to the City and serves as a disaster worker for another municipality is required to contact the personnel department of that municipality for further instructions and to obtain written documentation of the employee’s assignment. The employee is required to notify the employee’s own immediate supervisor of the employee’s status of working in the other municipality.
a. Compensation for Work Performed at Another Municipality. Employees who are unable to report to work during a disaster will be entitled to receive compensation from the City for the service performed at another municipality, provided that the employee provide written proof from the other municipality of the amount of time the employee worked there. That information should be logged on the employee’s timesheet and submitted through the normal payroll process. Alternatively, the employee may present written proof from the other municipality that the employee offered the employee’s services, but that the other municipality rejected the employee’s assistance.
b. Returning to Wildomar. Employees are required to communicate with their supervisor as soon as possible, and are required to return to their normal or disaster duties at the City as soon as travel, by any reasonable means, to the City is possible.
4. Timekeeping Requirements. All employees are required to complete special timekeeping forms daily, which will keep a record of the following information:
a. The kind of disaster work performed;
b. The number of hours worked; and
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c. The location where work was performed.
5. Failure to Report to Work During a Disaster. An employee who fails to report to work as a disaster worker at the City or at another municipality will be considered on unpaid leave during the duration of the emergency, and may be subject to discipline, unless the employee submits documentation that supports justification to receive paid leave.
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EMPLOYEE ACKNOWLEDGMENT OF RECEIPT OF PERSONNEL
RULES AND REGULATIONS
This acknowledges that I have received my copy of the City of Wildomar (“City”) Personnel Rules and Regulations (“Rules”). I recognize that the Rules supersede any related Personnel Rules, Employee Handbook, policy statements, manuals, and/or administrative policies previously issued by the City. I have read and agree to abide by all provisions set forth in the Rules and associated personnel policies.
I understand that these Rules do not create a vested contractual right in the execution by City of any duties and responsibilities relating to these Rules or associated personnel policies. I also understand that my employment with the City is at-will, meaning either City or I may terminate my employment at any time with or without cause and with or without advance notice.
PRINT FULL NAME _________________________________________________ SIGNED __________________________________________________________ DATE ____________________________________________________________ [RETAIN IN EMPLOYEE PERSONNEL FILE]
RIV #4849-2124-8360 v1
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CITY OF WILDOMAR
HARASSMENT, DISCRIMINATION, AND
RETALIATION PREVENTION POLICY
I. PURPOSE AND POLICY
The City of Wildomar (“City”) is committed to preventing harassment, discrimination, and retaliation, and maintains a strict policy prohibiting all types of harassment, discrimination, or retaliation because of race, color, national origin, ancestry, religion, creed, sex, gender, gender identity, gender expression, genetic characteristics or information, physical or mental disability, medical condition, marital status, sexual orientation, age, pregnancy, reproductive health choices, childbirth, or related medical conditions, military or veteran status, or any other basis protected by applicable federal, state, or local law, including based on association with individuals with these characteristics or based on the perception that an individual has one or more of these characteristics. All such harassment, discrimination, or retaliation is prohibited.
This policy applies to all officials, employees, interns, and volunteers involved in the operations of the City, as well as to applicants for employment, or any participant of another limited duration program to provide unpaid work experience, and prohibits harassment and discrimination by any employee including supervisors and co-workers, and by others doing business with the City. This policy prohibits retaliation by any employee, including supervisors and co-workers. If harassment occurs on the job by someone not employed by the City, the procedures in this policy should be followed as if the harasser were an employee of the City.
Conduct that may not be prohibited under harassment, discrimination, or retaliation law may nevertheless violate this policy, violate other City policies, or other City standards of conduct.
II. DEFINITIONS
A. Discrimination: Discrimination is any action or conduct by which an employee is treated differently or less favorably than other employees similarly situated to the employee, because the employee is a member of a Legally Protected Category or Characteristic.
Examples of conduct that can constitute discrimination if based on an individual’s Legally Protected Category or Characteristic include, but are not limited to the following:
1. Failing or refusing to hire an individual based on their Legally Protected Category or Characteristic.
2. Terminating an individual from employment based on their Legally Protected Category or Characteristic.
3. Singling out or targeting an individual for different or less favorable treatment because of their Legally Protected Category or Characteristic B. Employee: Any individual under the direction and control of the City under any appointment or contract of hire or apprenticeship, expressed or implied, oral or written.
For purposes of this policy, the term “employee” includes any individual who is an unpaid 1382
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intern or volunteer of the City. The inclusion of any individual, including but not limited to unpaid interns and volunteers, in the definition of “employee” for purposes of this policy should not be interpreted to affect the applicability of any other policy or procedure of the City.
C. Harassment: Unwelcome verbal, visual, or physical conduct based on membership in a Legally Protected Category or Characteristic that creates an intimidating, offensive, or hostile work environment. Such conduct constitutes harassment when:
1. Submission to the conduct is made either an explicit or implicit condition of employment, or an unpaid internship or volunteer program;
2. Submission to or rejection of the conduct is used as the basis for an employment decision, or any decision related to an unpaid internship or volunteer program; or
3. The harassment unreasonably interferes with an employee’s work performance or creates an intimidating, hostile, or offensive work environment.
Harassing conduct can take many forms and includes, but is not limited to, slurs, jokes, statements, gestures, pictures, computer images, or cartoons regarding an employee’s Legally Protected Category or Characteristic. Harassment is prohibited whether it involves a co-worker, subordinate, supervisor or manager, or third parties doing business with or for the City.
D. Legally Protected Category or Characteristic: Race, color, national origin, ancestry, religion, creed, sex, gender, gender identity, gender expression, genetic characteristics or information, physical or mental disability, medical condition, marital status, sexual orientation, age (40 and over), pregnancy, reproductive health choices, childbirth, breastfeeding, or related medical conditions, military or veteran status, or any other basis protected by applicable federal, state, or local law.
E. Sexual Harassment: Sexual advances, requests for sexual favors, or visual, verbal, or physical conduct of a sexual nature may all constitute sexual harassment when: (1) submission to such conduct is made a term or condition of employment, an unpaid internship, or volunteer program; or (2) submission to or rejection of such conduct is used as basis for employment decisions, or any decision relating to an unpaid internship or volunteer program, affecting the individual; or (3) such conduct has the purpose or effect of unreasonably interfering with an employee’s work performance or creating an intimidating, hostile or offensive working environment. This definition includes potential forms of offensive behavior. The following is a non-exclusive list of some examples:
1. Unwanted sexual advances.
2. Offering employment benefits in exchange for sexual favors.
3. Making or threatening reprisals after a negative response to sexual advances.
4. Visual conduct, such as leering, making sexual gestures, displaying of sexually explicit jokes, comments about an employee’s body or dress.
5. Verbal sexual advances or propositions.
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6. Verbal abuse of a sexual nature, graphic verbal commentary about an individual’s body, sexually degrading words to describe an individual, suggestive or obscene letters, notes, or invitations.
7. Physical conduct, such as touching, assault, impeding, or blocking movements.
8. Retaliation for reporting harassment or threatening to report harassment.
9. Electronic communications such as email, texts, or internet use, including online messaging and conferencing systems such as Zoom and Microsoft Teams, that violate this policy.
Sexual harassment can occur between members of the same or opposite sex and need not be motivated by sexual desire or attraction. Sexual harassment can be based on pregnancy, childbirth, or related medical conditions where such conduct unreasonably interferes with the employee’s work performance, affects or impacts an employee’s terms and conditions or privileges of employment or creates an intimidating, hostile or offensive work environment. Sexual harassment on the job is prohibited whether it involves co-worker harassment, harassment by a supervisor or manager, or harassment by third parties doing business with or for the City.
F. Supervisor: Any individual having the authority to hire, transfer, suspend, lay off, recall, promote, discharge, assign, reward, or discipline other employees or the responsibility to direct them, or to adjust their grievances, or to effectively recommend such action, if the exercise of that authority is not of a merely routine or clerical nature, but requires the use of independent judgment.
G. Retaliation. Taking adverse action against any employee because of the employee’s opposition to a practice that the employee reasonably believes constitutes employment discrimination or harassment or because of the employee’s participation in an employment discrimination or harassment investigation, proceeding or hearing. Retaliation also includes adverse action against an employee because of opposition or participation by a family member or close associate of the employee.
1. Examples of Opposition: Opposition to perceived harassment or discrimination includes threatening to file a discrimination complaint with the Equal Employment Opportunity Commission (“EEOC”), the California Civil Rights Department (“CRD”), union, or court, or complaining or protesting about alleged employment discrimination or harassment to a manager, union official, co-worker, or other official. Opposition also includes a complaint or protest made on behalf of another employee or made by the employee’s representative. A complaint about an employment practice constitutes protected opposition only if the employee communicates to the City a reasonable good faith belief that the practice opposed constitutes employment discrimination or harassment. Opposition in a manner which disrupts the workplace, or which constitutes an unlawful activity, or engaging in badgering or threatening of employees or supervisors is not protected.
2. Examples of Participation: The City prohibits retaliation against any individual because the individual has filed a charge, testified, assisted or participated in any manner in an investigation, proceeding, hearing or litigation under federal or state 1384
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employment discrimination or harassment statutes or at other hearings regarding protected employee rights, such as an application for unemployment benefits. The City also prohibits retaliation against somebody closely related to or associated with the employee exercising such rights.
3. Examples of Adverse Actions: For purposes of this policy, an adverse action includes the following acts, when the act is taken because of the employee’s opposition to or participation in disciplinary actions, negative performance evaluations, undesirable transfer, undesirable assignments, negative comments, unwarranted criticism, undesirable change in benefits, undesirable change in work schedule, unwarranted exclusion from meetings or events, or undesirable change in work duties.
III. PROCEDURES
A. Training and Policy Dissemination:
1. Non-Supervisory Employees: All employees will be given a copy of this policy, and will receive guidance from the Human Resources Division on its provisions and the City’s commitment to provide a harassment-free, discrimination-free, and retaliation-free workplace. All non-supervisory employees and temporary/seasonal employees will receive training in accordance with the requirements of the Fair Employment Housing Act (Government Code section 12950.1) and implementing regulations.
2. Supervisory Employees:
(a) All supervisors will be trained once every two years on matters relating to the prevention, reporting, and investigation of harassment, discrimination, and retaliation. Further, individuals appointed to supervisory positions from a non-supervisory position or as a new employee shall receive training within six months of their hiring or assumption of the supervisory position. (b) Supervisory training will last for a minimum of two hours. (c) Supervisory training will be conducted in a classroom or other interactive setting and will, at a minimum, cover the following topics:
(i) Information and practical guidance regarding federal and state statutory laws about sexual harassment;
(ii) Information about the correction of sexual harassment and the remedies available to victims of sexual harassment;
(iii) Practical examples aimed at instructing supervisors in the prevention of harassment, discrimination, and retaliation; and (iv) Information and practical guidance regarding the prevention of abusive conduct, which is defined as follows: conduct of an employer or employee in the workplace, with malice, that a reasonable person would find hostile, offensive, and unrelated to an 1385
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employer’s legitimate business interests. Abusive conduct may include repeated infliction of verbal abuse, such as the use of derogatory remarks, insults, and epithets, verbal or physical conduct that a reasonable person would find threatening, intimidating, or humiliating, or the gratuitous sabotage or undermining of a person’s work performance. A single act does not constitute abusive conduct, unless especially severe and egregious.
B. Preventing Harassment, Discrimination, and Retaliation: The City’s complaint procedure provides for a prompt, thorough, impartial, and objective investigation of every harassment, discrimination, or retaliation claim, appropriate disciplinary action against one found to have engaged in prohibited harassment, discrimination, or retaliation, and appropriate remedies to any victim of harassment, discrimination, or retaliation. The City encourages reporting of all perceived incidents of harassment, discrimination, and retaliation.
1. Optional Process: An employee who believes that another person has harassed, discriminated, or retaliated against the employee is encouraged to, but is not required to, confront this person and politely, but firmly inform the person of the conduct that the employee finds offensive or retaliatory and request that the person cease this behavior. If the employee does not wish to confront the person harassing, discriminating, or retaliating against the employee, or if the employee’s attempts to do so have failed, the employee should file a complaint with the City.
2. Filing a Complaint: Employees should follow this procedure to notify the City of harassment, discrimination, or retaliation. Employees who believe they have been harassed, discriminated against, including by persons doing business with or for the City, or retaliated against on the job, should promptly report the complaint to their immediate supervisor, any supervisor, the Human Resources and Risk Manager, the Administrative Services Director, or to the City Manager as soon as possible.
In addition to being able to report potential harassment, discrimination, or retaliation to any supervisory employee, the following suggested reporting procedures are available when filing a complaint about certain individuals in the City:
Complaints regarding a person within the employee’s direct chain of command may be provided to the Human Resources and Risk Manager or the Administrative Services Director.
Complaints regarding the Human Resources and Risk Manager may be provided to the Administrative Services Director or the City Manager. Complaints regarding the City Manager or the City Attorney may be submitted to the City Clerk for consideration by the City Council during closed session.
Complaints regarding a member of the City Council may be reported to the City Manager or the City Attorney.
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The complaints should be as detailed as possible, and should include: details of the incident(s), name(s) of individuals involved, and the name(s) of any witness(es). The employee should also attach any documentary evidence to the complaint. Employees may use the City of Wildomar Harassment, Discrimination and Retaliation Reporting Form, attached to this Policy as Attachment “A.”
Notification to the City of potential harassment, discrimination, or retaliation is essential.
The City assures employees that they will not be penalized in any way for filing a good faith complaint of potential discrimination, harassment, or retaliation.
Supervisors and managers must immediately refer all harassment, discrimination, or retaliation complaints to the City’s Human Resources and Risk Manager.
ALL EMPLOYEES SHOULD NOTE THAT THE FAILURE TO USE THE CITY’S
COMPLAINT PROCEDURE MAY HAVE AN ADVERSE EFFECT ON ANY
CLAIM UNDER THIS POLICY WHEN SUCH CLAIMS ARE LITIGATED.
3. Investigation of Complaints: All incidents of harassment, discrimination, and retaliation that are reported must be investigated. The Human Resources and Risk Manager, or other appropriate person if the circumstances warrant, will promptly undertake or direct an effective, thorough, and objective investigation of the harassment, discrimination, or retaliation allegations. The investigation will be completed and the determination regarding the harassment, discrimination, or retaliation alleged will be made and such determination will be communicated to the complainant and the accused.
Employees may be placed on administrative leave during an investigation until the conclusion of a discrimination, harassment, or retaliation investigation.
4. Corrective Action: If the City determines that a policy violation has occurred, the City will take effective remedial action commensurate with the circumstances.
Appropriate action will also be taken to deter any such future violation of the policy.
In light of the City’s duty to prevent harassment, discrimination, and retaliation and in light of the City’s desire to have a professional and productive work environment, the City reserves the right to take appropriate corrective action when an employee engages in inappropriate conduct that does not fully rise to the legal standards and definitions set forth in Section II but violates other City policy or standards of conduct. For example, the City may take appropriate corrective action for inappropriate conduct, even if such conduct was not subjectively unwelcome or offensive to another employee of the City.
C. Anonymity and Confidentiality:
1. While the City will investigate anonymous complaints, the City strongly discourages anonymous complaints. EMPLOYEES CHOOSING TO FILE A
COMPLAINT ANONYMOUSLY MUST BE AWARE THAT ANONYMITY IN
THE COMPLAINT PROCEDURE MAY COMPROMISE THE CITY’S
ABILITY TO COMPLETE A THOROUGH INVESTIGATION. Employees should also be aware that should the City learn of the identity of an anonymous complainant, the City cannot guarantee that the complainant’s identity will remain 1387
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confidential, if the City determines in its discretion that disclosure is necessary to complete the investigation.
2. The City will take all reasonable steps available to maintain the confidentiality of all complaints of harassment, discrimination, and/or retaliation as well as all information gathered during an investigation. However, the City retains sole discretion to determine whether disclosure of information is necessary to complete the investigation or for other legitimate purposes.
3. In order to protect the integrity of the investigation and the privacy of the individuals involved, the City may direct that all employees involved in an investigation of harassment, discrimination, and/or retaliation complaints as complainant(s), witness(es), or accused are required to keep all information related to the investigation confidential. If so directed, an employee revealing such information is grounds for disciplinary action as provided for in the City’s Personnel Rules and Regulations, except as expressly permitted by law, such as in discussion with a legal or employee representative.
D. Obligation to Cooperate: All employees involved in a workplace investigation into alleged harassment, discrimination, or retaliation are required to fully and truthfully cooperate with the investigation. Failure to fully and truthfully cooperate with the investigation is grounds for disciplinary action as provided for in the City’s Personnel Rules and Regulations, up to and including termination.
E. Obligation to Report:
1. Supervisory Employees: Any supervisor who receives a complaint of harassment, discrimination, or retaliation, who witnesses harassment, discrimination, or retaliation or who has any reason to believe that harassment, discrimination, or retaliation may have occurred in the workplace is required to report the conduct immediately to the Human Resources and Risk Manager or the Administrative Services Director. Failure to report may result in disciplinary action being taken against the supervisor as provided for in the City’s Personnel Rules and Regulations, up to and including termination.
2. Non-Supervisory Employees: While non-supervisory employees are not required under this policy to report potential harassment, discrimination, or retaliation, they are strongly encouraged to do so. If a non-supervisory employee elects to report potential harassment, discrimination, or retaliation, the employee may report to any supervisor or to the Human Resources and Risk Manager or the Administrative Services Director.
F. Intentionally False Complaints: Employees are prohibited from making an intentionally false complaint of harassment, discrimination, and/or retaliation. An intentionally false complaint is a complaint that the employee demonstrably does not believe to be true. Any employee making an intentionally false complaint is subject to disciplinary action, up to and including termination.
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G. Additional Enforcement Information: In addition to the City’s internal complaint procedure, employees should also be aware that the EEOC and the CRD investigate and prosecute complaints of harassment, discrimination, or retaliation in employment.
1. You can contact the EEOC as follows: Los Angeles District Office, 255 East Temple, 4th Floor, Los Angeles, California, 90012; 800-669-4000/800-669-6820 (TTY) or 213-894-1000; www.eeoc.gov.
2. You can contact the CRD as follows: 2218 Kausen Drive, Suite 100, Elk Grove, California 95758; 800-884-1684/800-700-2320 (TTY) or 916-478-7251; www.calcivilrights.ca.gov.
Employees should feel free, without fear of retaliation, to follow the procedures set forth above if they believe they have been harassed, discriminated or retaliated against as described in this policy.
For more information, contact the City’s Human Resources Department.
IV. EXCEPTIONS
There are no exceptions to this policy without the express authorization of the City Manager.
V. AUTHORITY
By the authority of the City Manager.
City Manager
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CITY OF WILDOMAR
POLICY AGAINST HARASSMENT, DISCRIMINATION,
AND RETALIATION
ACKNOWLEDGEMENT OF RECEIPT
By my signature below, I acknowledge that I have received, read and understood the City of Wildomar’s Policy Against Harassment, Discrimination, and Retaliation (“Policy”), and I will abide by its terms. I understand that failure to fully comply with all terms set forth in the Policy may lead to disciplinary action, up to and including termination.
Name (PLEASE PRINT)
Signature
Date
1390
PERSONNEL RULES UPDATE AND
HARASSMENT, DISCRIMINATION AND
RETALIATION PREVENTION POLICY
October 11, 2023
City of Wildomar
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PERSONNEL RULES
• Adopt more inclusive language
• Align Rules with employment laws and legislative requirements • Add Bilingual Pay
• Add process for calculating Cost of Living Adjustment annually • Clarify 4/10 and 5/8 work weeks, meal periods, rest periods and overtime • Equitably distribute holidays among 4/10 and 5/8s employees • Outline employee disaster and emergency service worker responsibility 1392
HARASSMENT, DISCRIMINATION AND
RETALIATION PREVENTION POLICY
• Formalizes procedures and ensures ongoing compliance
• Training and dissemination
• Complaint procedure
• Objective investigation
• Disciplinary action and appropriate remedies
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CITY OF WILDOMAR
CC - REGULAR MEETING
GENERAL BUSINESS
Agenda Staff Report # 3.3
Meeting Date: October 11, 2023
SUBJECT: Employee Cost of Living Adjustment and Health Benefit Allotment Increase
SUBMITTED BY: Emily Wolf
PREPARED BY: Emily Wolf
ACTION:
Adopt Resolutions entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA,
PROVIDING EMPLOYEES A COST OF LIVING ADJUSTMENT AND UPDATING ITS PAY
PLAN COMMENSURATE WITH THE COST OF LIVING ADJUSTMENT
And
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA,
UPDATING THE HEALTH BENEFIT ALLOTMENT
SUMMARY:
Recommendation to provide 3% Cost of Living increase to employees and an increase to the health benefit monthly allotment.
BACKGROUND:
Economic market conditions have produced inflationary increases in the Riverside County region. The July 2023 Consumer Price Index for All Urban Consumers in the Riverside-San Bernardino-Ontario, CA area has increased 3.4% from the previous year. The minimum wage in California is increasing by 3.2%, effective January 1, 2024. Providing a Cost of Living increase would allow employees to manage rising prices and counteract inflation. 1394
Health care premium rate hikes across the state are reaching 15.8% or more. Providing affordable healthcare is a critical component to employee retention and maintaining a healthy and effective workplace. Increasing the current health benefit allotment allows the City to stay competitive and ensure employees can afford quality healthcare as the insurance premium rates increase.
DISCUSSION:
Staff recommend providing a 3.0% Cost of Living Adjustment (COLA) to all employees. This adjustment will help support the City's ongoing efforts to retain current employees by staying competitive with neighboring employers. It will also help the City to recruit well qualified employees as positions become available in the organization. A COLA will address the impacts of historically high inflation affecting food, housing, gas, and other living expenses impacting employees. Reducing the impact of inflation on employees increases staff engagement and performance while at work, providing a stable workforce for the City. It is recommended the COLA increase go into effect December 30, 2023, the first day of the pay period which includes January 1, 2024.
At the same time, affordable healthcare is a nationwide concern. The City contracts with CalPERS to provide medical benefits to its employees. As a part of the Public Employee’s Medical and Hospital Care Act (PEMHCA), the City is required to make a minimum contribution to employee medical healthcare. The PEMHCA minimum for the 2024 Plan Year is set at $157.00 per month. The City provides an additional health benefit allotment to active full-time employees, helping to provide economical coverage. On July 18, 2023, CalPERS released the medical premium rates for their available plans. Overall premium rates amounted to an average increase of over 13% for City employees. In order to continue to provide competitive benefits, a recommended increase in the City’s health benefit allotment is proposed below.
Current Proposed
Increase
Total
Recommended
Employee only $1,249 $90 $1,339
Employee +1 $1,374 $180 $1,554
Employee +2 or
more
$1,499 $175 $1,674
Although the increased premiums do not go into effect until January 1, 2024, health premiums are collected one month in advance. Therefore, the new rates will be collected from employee paychecks starting with the pay period beginning November 18, 2023, and a pay date of December 7, 2023. For this reason, the increased allotment will take effect with the pay period beginning November 18, 2023.
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FISCAL IMPACT:
The cost for the 3% COLA for the remaining portion of FY 2023/24 is approximately $65,993.
A COLA increase was already incorporated in the FY2023/24 budget, therefore sufficient funds have already been appropriated.
The cost for the health benefit allotment increase for the remining portion of fiscal year 2023/24 is approximately $26,845.
ATTACHMENTS:
1. Resolution2023-___ Cost of Living Adjustment
Exhibit A City of Wildomar Pay Plan
2. Resolution 2023-___ Health Benefit Allotment Increase Presentation_COLA and Benefits Allotment_Council.pptx
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RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, PROVIDING EMPLOYEES A COST OF LIVING ADJUSTMENT AND
UPDATING ITS PAY PLAN COMMENSURATE WITH
THE COST OF LIVING ADJUSTMENT
WHEREAS, market conditions continue to reflect an economic inflationary environment with persistent increase in cost of living for the Riverside County region; WHEREAS, to stay competitive in the labor market so that it may recruit and retain qualified and talented employees, which is fundamental to providing exceptional services to the Wildomar community, the City Council desires to provide City of Wildomar (“City”) employees with a Cost of Living Adjustment (“COLA”) and to update the City’s Pay Plan commensurate with the COLA;
WHEREAS, the published Riverside-San Bernardino-Ontario, CA, Consumer Price Index – U 12-month percent change for July 2023, reflected a 12-month increase of 3.4%.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WILDOMAR DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
SECTION I. 3% COLA Increase. The City Council hereby adopts a 3% COLA increase as to all City employees, which shall be effective December 30, 2023.
SECTION II. PAY PLAN. Effective December 30, 2023, the City adopts a revised City of Wildomar Pay Plan increasing all annual minimum and maximum salary rates by 3%. The new City of Wildomar Pay Plan is attached to this resolution as “Exhibit A.” PASSED, APPROVED, AND ADOPTED this 11th day of October 2023. ______________________________
Joseph Morabito
Mayor
APPROVED AS TO FORM: ATTEST:
______________________________ ______________________________ Thomas D. Jex Janet Morales
City Attorney City Clerk
Exhibit A: City of Wildomar Pay Plan
1397
City of Wildomar Pay Plan
Effective December 30, 2023
Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 101 $ 14.43 $ 14.79 $ 15.16 $ 15.54 $ 15.93 $ 16.33 $ 16.73 $ 17.15 $ 17.58 $ 18.02 Hourly $ 1,154.42 $ 1,183.28 $ 1,212.87 $ 1,243.19 $ 1,274.27 $ 1,306.12 $ 1,338.78 $ 1,372.25 $ 1,406.55 $ 1,441.72 Bi-weekly $ 2,501.25 $ 2,563.78 $ 2,627.88 $ 2,693.57 $ 2,760.91 $ 2,829.94 $ 2,900.69 $ 2,973.20 $ 3,047.53 $ 3,123.72 Monthly $ 30,015.02 $ 30,765.40 $ 31,534.53 $ 32,322.90 $ 33,130.97 $ 33,959.24 $ 34,808.23 $ 35,678.43 $ 36,570.39 $ 37,484.65 Annually 102 Recreation Leader I Non Exempt Part-time $ 15.15 $ 15.53 $ 15.92 $ 16.32 $ 16.72 $ 17.14 $ 17.57 $ 18.01 $ 18.46 $ 18.92 Hourly $ 1,212.15 $ 1,242.45 $ 1,273.51 $ 1,305.35 $ 1,337.98 $ 1,371.43 $ 1,405.72 $ 1,440.86 $ 1,476.88 $ 1,513.80 Bi-weekly $ 2,626.31 $ 2,691.97 $ 2,759.27 $ 2,828.25 $ 2,898.96 $ 2,971.43 $ 3,045.72 $ 3,121.86 $ 3,199.91 $ 3,279.91 Monthly $ 31,515.78 $ 32,303.67 $ 33,111.26 $ 33,939.04 $ 34,787.52 $ 35,657.21 $ 36,548.64 $ 37,462.35 $ 38,398.91 $ 39,358.88 Annually 103 $ 15.91 $ 16.31 $ 16.71 $ 17.13 $ 17.56 $ 18.00 $ 18.45 $ 18.91 $ 19.38 $ 19.87 Hourly $ 1,272.75 $ 1,304.57 $ 1,337.19 $ 1,370.62 $ 1,404.88 $ 1,440.00 $ 1,476.00 $ 1,512.90 $ 1,550.73 $ 1,589.49 Bi-weekly $ 2,757.63 $ 2,826.57 $ 2,897.24 $ 2,969.67 $ 3,043.91 $ 3,120.01 $ 3,198.01 $ 3,277.96 $ 3,359.90 $ 3,443.90 Monthly $ 33,091.56 $ 33,918.85 $ 34,766.82 $ 35,635.99 $ 36,526.89 $ 37,440.07 $ 38,376.07 $ 39,335.47 $ 40,318.86 $ 41,326.83 Annually 104 Intern I Non Exempt Part-time $ 16.70 $ 17.12 $ 17.55 $ 17.99 $ 18.44 $ 18.90 $ 19.37 $ 19.86 $ 20.35 $ 20.86 Hourly $ 1,336.39 $ 1,369.80 $ 1,404.04 $ 1,439.15 $ 1,475.12 $ 1,512.00 $ 1,549.80 $ 1,588.55 $ 1,628.26 $ 1,668.97 Bi-weekly $ 2,895.51 $ 2,967.90 $ 3,042.10 $ 3,118.15 $ 3,196.10 $ 3,276.01 $ 3,357.91 $ 3,441.85 $ 3,527.90 $ 3,616.10 Monthly $ 34,746.14 $ 35,614.80 $ 36,505.17 $ 37,417.79 $ 38,353.24 $ 39,312.07 $ 40,294.87 $ 41,302.24 $ 42,334.80 $ 43,393.17 Annually 105 $ 17.54 $ 17.98 $ 18.43 $ 18.89 $ 19.36 $ 19.85 $ 20.34 $ 20.85 $ 21.37 $ 21.91 Hourly $ 1,403.21 $ 1,438.29 $ 1,474.25 $ 1,511.10 $ 1,548.88 $ 1,587.60 $ 1,627.29 $ 1,667.98 $ 1,709.67 $ 1,752.42 Bi-weekly $ 3,040.29 $ 3,116.29 $ 3,194.20 $ 3,274.06 $ 3,355.91 $ 3,439.81 $ 3,525.80 $ 3,613.95 $ 3,704.30 $ 3,796.90 Monthly $ 36,483.45 $ 37,395.54 $ 38,330.42 $ 39,288.68 $ 40,270.90 $ 41,277.67 $ 42,309.62 $ 43,367.36 $ 44,451.54 $ 45,562.83 Annually 106 Recreation Leader II Non Exempt Part-time $ 18.42 $ 18.88 $ 19.35 $ 19.83 $ 20.33 $ 20.84 $ 21.36 $ 21.89 $ 22.44 $ 23.00 Hourly $ 1,473.37 $ 1,510.20 $ 1,547.96 $ 1,586.66 $ 1,626.32 $ 1,666.98 $ 1,708.66 $ 1,751.37 $ 1,795.16 $ 1,840.04 Bi-weekly $ 3,192.30 $ 3,272.11 $ 3,353.91 $ 3,437.76 $ 3,523.70 $ 3,611.80 $ 3,702.09 $ 3,794.64 $ 3,889.51 $ 3,986.75 Monthly $ 38,307.62 $ 39,265.31 $ 40,246.95 $ 41,253.12 $ 42,284.45 $ 43,341.56 $ 44,425.10 $ 45,535.72 $ 46,674.12 $ 47,840.97 Annually 107 $ 19.34 $ 19.82 $ 20.32 $ 20.82 $ 21.35 $ 21.88 $ 22.43 $ 22.99 $ 23.56 $ 24.15 Hourly $ 1,547.04 $ 1,585.71 $ 1,625.36 $ 1,665.99 $ 1,707.64 $ 1,750.33 $ 1,794.09 $ 1,838.94 $ 1,884.92 $ 1,932.04 Bi-weekly $ 3,351.92 $ 3,435.71 $ 3,521.61 $ 3,609.65 $ 3,699.89 $ 3,792.39 $ 3,887.20 $ 3,984.38 $ 4,083.99 $ 4,186.08 Monthly $ 40,223.00 $ 41,228.58 $ 42,259.29 $ 43,315.77 $ 44,398.67 $ 45,508.64 $ 46,646.35 $ 47,812.51 $ 49,007.82 $ 50,233.02 Annually 108 Intern II Non Exempt Part-time $ 20.30 $ 20.81 $ 21.33 $ 21.87 $ 22.41 $ 22.97 $ 23.55 $ 24.14 $ 24.74 $ 25.36 Hourly $ 1,624.39 $ 1,665.00 $ 1,706.63 $ 1,749.29 $ 1,793.02 $ 1,837.85 $ 1,883.79 $ 1,930.89 $ 1,979.16 $ 2,028.64 Bi-weekly $ 3,519.51 $ 3,607.50 $ 3,697.69 $ 3,790.13 $ 3,884.88 $ 3,982.01 $ 4,081.56 $ 4,183.59 $ 4,288.18 $ 4,395.39 Monthly $ 42,234.15 $ 43,290.01 $ 44,372.26 $ 45,481.56 $ 46,618.60 $ 47,784.07 $ 48,978.67 $ 50,203.14 $ 51,458.21 $ 52,744.67 Annually 109 Maintenance Worker I Non Exempt General $ 21.32 $ 21.85 $ 22.40 $ 22.96 $ 23.53 $ 24.12 $ 24.72 $ 25.34 $ 25.98 $ 26.63 Hourly $ 1,705.61 $ 1,748.25 $ 1,791.96 $ 1,836.76 $ 1,882.67 $ 1,929.74 $ 1,977.98 $ 2,027.43 $ 2,078.12 $ 2,130.07 Bi-weekly $ 3,695.49 $ 3,787.88 $ 3,882.57 $ 3,979.64 $ 4,079.13 $ 4,181.11 $ 4,285.63 $ 4,392.77 $ 4,502.59 $ 4,615.16 Monthly $ 44,345.86 $ 45,454.51 $ 46,590.87 $ 47,755.64 $ 48,949.53 $ 50,173.27 $ 51,427.60 $ 52,713.29 $ 54,031.13 $ 55,381.90 Annually 110 Administrative Assistant I Non Exempt General $ 22.39 $ 22.95 $ 23.52 $ 24.11 $ 24.71 $ 25.33 $ 25.96 $ 26.61 $ 27.28 $ 27.96 Hourly $ 1,790.89 $ 1,835.66 $ 1,881.55 $ 1,928.59 $ 1,976.81 $ 2,026.23 $ 2,076.88 $ 2,128.81 $ 2,182.03 $ 2,236.58 Bi-weekly $ 3,880.26 $ 3,977.27 $ 4,076.70 $ 4,178.62 $ 4,283.08 $ 4,390.16 $ 4,499.92 $ 4,612.41 $ 4,727.72 $ 4,845.92 Monthly $ 46,563.15 $ 47,727.23 $ 48,920.41 $ 50,143.42 $ 51,397.01 $ 52,681.93 $ 53,998.98 $ 55,348.96 $ 56,732.68 $ 58,151.00 Annually 111 Development Services Technician I Non Exempt General $ 23.51 $ 24.09 $ 24.70 $ 25.31 $ 25.95 $ 26.59 $ 27.26 $ 27.94 $ 28.64 $ 29.36 Hourly Maintenance Worker II Non Exempt General $ 1,880.44 $ 1,927.45 $ 1,975.63 $ 2,025.02 $ 2,075.65 $ 2,127.54 $ 2,180.73 $ 2,235.25 $ 2,291.13 $ 2,348.41 Bi-weekly $ 4,074.28 $ 4,176.13 $ 4,280.54 $ 4,387.55 $ 4,497.24 $ 4,609.67 $ 4,724.91 $ 4,843.03 $ 4,964.11 $ 5,088.21 Monthly $ 48,891.31 $ 50,113.59 $ 51,366.43 $ 52,650.59 $ 53,966.86 $ 55,316.03 $ 56,698.93 $ 58,116.41 $ 59,569.32 $ 61,058.55 Annually Effective December 30, 2023 1 of 6
1398
Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 112 Accounting Specialist I Non Exempt General $ 24.68 $ 25.30 $ 25.93 $ 26.58 $ 27.24 $ 27.92 $ 28.62 $ 29.34 $ 30.07 $ 30.82 Hourly Code Enforcement Technician Non Exempt General $ 1,974.46 $ 2,023.82 $ 2,074.41 $ 2,126.27 $ 2,179.43 $ 2,233.92 $ 2,289.76 $ 2,347.01 $ 2,405.68 $ 2,465.83 Bi-weekly $ 4,277.99 $ 4,384.94 $ 4,494.56 $ 4,606.93 $ 4,722.10 $ 4,840.15 $ 4,961.16 $ 5,085.19 $ 5,212.32 $ 5,342.62 Monthly $ 51,335.88 $ 52,619.27 $ 53,934.76 $ 55,283.12 $ 56,665.20 $ 58,081.83 $ 59,533.88 $ 61,022.23 $ 62,547.78 $ 64,111.48 Annually 113 Administrative Assistant II Non Exempt General $ 25.91 $ 26.56 $ 27.23 $ 27.91 $ 28.61 $ 29.32 $ 30.05 $ 30.80 $ 31.57 $ 32.36 Hourly Deputy City Clerk I Non Exempt General $ 2,073.18 $ 2,125.01 $ 2,178.13 $ 2,232.59 $ 2,288.40 $ 2,345.61 $ 2,404.25 $ 2,464.36 $ 2,525.97 $ 2,589.12 Bi-weekly $ 4,491.89 $ 4,604.19 $ 4,719.29 $ 4,837.27 $ 4,958.21 $ 5,082.16 $ 5,209.21 $ 5,339.44 $ 5,472.93 $ 5,609.75 Monthly $ 53,902.67 $ 55,250.24 $ 56,631.49 $ 58,047.28 $ 59,498.46 $ 60,985.92 $ 62,510.57 $ 64,073.34 $ 65,675.17 $ 67,317.05 Annually 114 Accounting Specialist II Non Exempt General $ 27.21 $ 27.89 $ 28.59 $ 29.30 $ 30.04 $ 30.79 $ 31.56 $ 32.34 $ 33.15 $ 33.98 Hourly Code Enforcement Officer I Non Exempt General $ 2,176.84 $ 2,231.26 $ 2,287.04 $ 2,344.22 $ 2,402.82 $ 2,462.89 $ 2,524.47 $ 2,587.58 $ 2,652.27 $ 2,718.57 Bi-weekly Development Services Technician II Non Exempt General $ 4,716.48 $ 4,834.40 $ 4,955.26 $ 5,079.14 $ 5,206.12 $ 5,336.27 $ 5,469.68 $ 5,606.42 $ 5,746.58 $ 5,890.24 Monthly Senior Maintenance Worker Non Exempt General $ 56,597.80 $ 58,012.75 $ 59,463.07 $ 60,949.64 $ 62,473.39 $ 64,035.22 $ 65,636.10 $ 67,277.00 $ 68,958.93 $ 70,682.90 Annually 115 Building Inspector I Non Exempt General $ 28.57 $ 29.29 $ 30.02 $ 30.77 $ 31.54 $ 32.33 $ 33.13 $ 33.96 $ 34.81 $ 35.68 Hourly Engineering Technician I Non Exempt General $ 2,285.68 $ 2,342.82 $ 2,401.39 $ 2,461.43 $ 2,522.96 $ 2,586.04 $ 2,650.69 $ 2,716.96 $ 2,784.88 $ 2,854.50 Bi-weekly Public Works Inspector I Non Exempt General $ 4,952.31 $ 5,076.12 $ 5,203.02 $ 5,333.09 $ 5,466.42 $ 5,603.08 $ 5,743.16 $ 5,886.74 $ 6,033.91 $ 6,184.75 Monthly Human Resources Technician Non Exempt General $ 59,427.69 $ 60,913.39 $ 62,436.22 $ 63,997.13 $ 65,597.06 $ 67,236.98 $ 68,917.91 $ 70,640.85 $ 72,406.88 $ 74,217.05 Annually 116 Code Enforcement Officer II Non Exempt General $ 25.91 $ 27.21 $ 28.57 $ 30.00 $ 30.75 $ 31.52 $ 32.31 $ 33.11 $ 33.94 $ 34.79 $ 35.66 $ 36.55 $ 37.47 Hourly $ 2,073.18 $ 2,176.84 $ 2,285.68 $ 2,399.96 $ 2,459.96 $ 2,521.46 $ 2,584.50 $ 2,649.11 $ 2,715.34 $ 2,783.22 $ 2,852.80 $ 2,924.12 $ 2,997.23 Bi-weekly $ 4,491.89 $ 4,716.48 $ 4,952.31 $ 5,199.92 $ 5,329.92 $ 5,463.17 $ 5,599.75 $ 5,739.74 $ 5,883.24 $ 6,030.32 $ 6,181.07 $ 6,335.60 $ 6,493.99 Monthly $ 53,902.67 $ 56,597.80 $ 59,427.69 $ 62,399.08 $ 63,959.06 $ 65,558.03 $ 67,196.98 $ 68,876.91 $ 70,598.83 $ 72,363.80 $ 74,172.90 $ 76,027.22 $ 77,927.90 Annually 117 Assistant Planner Non Exempt General $ 27.21 $ 28.57 $ 30.00 $ 31.50 $ 32.29 $ 33.09 $ 33.92 $ 34.77 $ 35.64 $ 36.53 $ 37.44 $ 38.38 $ 39.34 Hourly Building Inspector II Non Exempt General $ 2,176.84 $ 2,285.68 $ 2,399.96 $ 2,519.96 $ 2,582.96 $ 2,647.54 $ 2,713.72 $ 2,781.57 $ 2,851.11 $ 2,922.38 $ 2,995.44 $ 3,070.33 $ 3,147.09 Bi-weekly Engineering Technician II Non Exempt General $ 4,716.48 $ 4,952.31 $ 5,199.92 $ 5,459.92 $ 5,596.42 $ 5,736.33 $ 5,879.74 $ 6,026.73 $ 6,177.40 $ 6,331.83 $ 6,490.13 $ 6,652.38 $ 6,818.69 Monthly Public Works Inspector II Non Exempt General $ 56,597.80 $ 59,427.69 $ 62,399.08 $ 65,519.03 $ 67,157.01 $ 68,835.93 $ 70,556.83 $ 72,320.75 $ 74,128.77 $ 75,981.99 $ 77,881.54 $ 79,828.58 $ 81,824.29 Annually Plans Examiner I Non Exempt General
118 Deputy City Clerk II Non Exempt General $ 28.57 $ 30.00 $ 31.50 $ 33.07 $ 33.90 $ 34.75 $ 35.62 $ 36.51 $ 37.42 $ 38.36 $ 39.32 $ 40.30 $ 41.31 Hourly Management Analyst I Non Exempt General $ 2,285.68 $ 2,399.96 $ 2,519.96 $ 2,645.96 $ 2,712.11 $ 2,779.91 $ 2,849.41 $ 2,920.65 $ 2,993.66 $ 3,068.50 $ 3,145.22 $ 3,223.85 $ 3,304.44 Bi-weekly Purchasing & Contracts Coordinator Non Exempt General $ 4,952.31 $ 5,199.92 $ 5,459.92 $ 5,732.92 $ 5,876.24 $ 6,023.14 $ 6,173.72 $ 6,328.07 $ 6,486.27 $ 6,648.42 $ 6,814.63 $ 6,985.00 $ 7,159.63 Monthly Senior Code Enforcement Officer Non Exempt General $ 59,427.69 $ 62,399.08 $ 65,519.03 $ 68,794.98 $ 70,514.86 $ 72,277.73 $ 74,084.67 $ 75,936.79 $ 77,835.21 $ 79,781.09 $ 81,775.62 $ 83,820.01 $ 85,915.51 Annually Executive Assistant Non Exempt General
119 Accountant I Non Exempt General $ 30.00 $ 31.50 $ 33.07 $ 34.73 $ 35.60 $ 36.49 $ 37.40 $ 38.33 $ 39.29 $ 40.27 $ 41.28 $ 42.31 $ 43.37 Hourly $ 2,399.96 $ 2,519.96 $ 2,645.96 $ 2,778.26 $ 2,847.72 $ 2,918.91 $ 2,991.88 $ 3,066.68 $ 3,143.35 $ 3,221.93 $ 3,302.48 $ 3,385.04 $ 3,469.66 Bi-weekly $ 5,199.92 $ 5,459.92 $ 5,732.92 $ 6,019.56 $ 6,170.05 $ 6,324.30 $ 6,482.41 $ 6,644.47 $ 6,810.58 $ 6,980.85 $ 7,155.37 $ 7,334.25 $ 7,517.61 Monthly $ 62,399.08 $ 65,519.03 $ 68,794.98 $ 72,234.73 $ 74,040.60 $ 75,891.62 $ 77,788.91 $ 79,733.63 $ 81,726.97 $ 83,770.15 $ 85,864.40 $ 88,011.01 $ 90,211.28 Annually 120 Assistant Engineer Non Exempt General $ 31.50 $ 33.07 $ 34.73 $ 36.46 $ 37.38 $ 38.31 $ 39.27 $ 40.25 $ 41.26 $ 42.29 $ 43.35 $ 44.43 $ 45.54 Hourly $ 2,519.96 $ 2,645.96 $ 2,778.26 $ 2,917.17 $ 2,990.10 $ 3,064.85 $ 3,141.48 $ 3,220.01 $ 3,300.51 $ 3,383.03 $ 3,467.60 $ 3,554.29 $ 3,643.15 Bi-weekly $ 5,459.92 $ 5,732.92 $ 6,019.56 $ 6,320.54 $ 6,478.55 $ 6,640.52 $ 6,806.53 $ 6,976.69 $ 7,151.11 $ 7,329.89 $ 7,513.13 $ 7,700.96 $ 7,893.49 Monthly $ 65,519.03 $ 68,794.98 $ 72,234.73 $ 75,846.47 $ 77,742.63 $ 79,686.20 $ 81,678.35 $ 83,720.31 $ 85,813.32 $ 87,958.65 $ 90,157.62 $ 92,411.56 $ 94,721.85 Annually 121 Accountant II Non Exempt General $ 33.07 $ 34.73 $ 36.46 $ 38.29 $ 39.25 $ 40.23 $ 41.23 $ 42.26 $ 43.32 $ 44.40 $ 45.51 $ 46.65 $ 47.82 Hourly Assistant City Clerk Non Exempt General $ 2,645.96 $ 2,778.26 $ 2,917.17 $ 3,063.03 $ 3,139.61 $ 3,218.10 $ 3,298.55 $ 3,381.01 $ 3,465.54 $ 3,552.18 $ 3,640.98 $ 3,732.01 $ 3,825.31 Bi-weekly Management Analyst II Non Exempt General $ 5,732.92 $ 6,019.56 $ 6,320.54 $ 6,636.57 $ 6,802.48 $ 6,972.54 $ 7,146.86 $ 7,325.53 $ 7,508.67 $ 7,696.38 $ 7,888.79 $ 8,086.01 $ 8,288.16 Monthly Senior Building Inspector Non Exempt General $ 68,794.98 $ 72,234.73 $ 75,846.47 $ 79,638.79 $ 81,629.76 $ 83,670.51 $ 85,762.27 $ 87,906.33 $ 90,103.99 $ 92,356.59 $ 94,665.50 $ 97,032.14 $ 99,457.94 Annually 122 Associate Planner Non Exempt General $ 34.73 $ 36.46 $ 38.29 $ 40.20 $ 41.21 $ 42.24 $ 43.29 $ 44.38 $ 45.49 $ 46.62 $ 47.79 $ 48.98 $ 50.21 Hourly Human Resources Administrator I Non Exempt General $ 2,778.26 $ 2,917.17 $ 3,063.03 $ 3,216.18 $ 3,296.59 $ 3,379.00 $ 3,463.48 $ 3,550.06 $ 3,638.81 $ 3,729.79 $ 3,823.03 $ 3,918.61 $ 4,016.57 Bi-weekly Plans Examiner II Non Exempt General $ 6,019.56 $ 6,320.54 $ 6,636.57 $ 6,968.39 $ 7,142.60 $ 7,321.17 $ 7,504.20 $ 7,691.80 $ 7,884.10 $ 8,081.20 $ 8,283.23 $ 8,490.31 $ 8,702.57 Monthly $ 72,234.73 $ 75,846.47 $ 79,638.79 $ 83,620.73 $ 85,711.25 $ 87,854.03 $ 90,050.38 $ 92,301.64 $ 94,609.19 $ 96,974.41 $ 99,398.78 $ 101,883.74 $ 104,430.84 Annually 123 Associate Engineer Non Exempt General $ 36.46 $ 38.29 $ 40.20 $ 42.21 $ 43.27 $ 44.35 $ 45.46 $ 46.59 $ 47.76 $ 48.95 $ 50.18 $ 51.43 $ 52.72 Hourly Senior Accountant Non Exempt General $ 2,917.17 $ 3,063.03 $ 3,216.18 $ 3,376.99 $ 3,461.42 $ 3,547.95 $ 3,636.65 $ 3,727.57 $ 3,820.76 $ 3,916.27 $ 4,014.18 $ 4,114.54 $ 4,217.40 Bi-weekly $ 6,320.54 $ 6,636.57 $ 6,968.39 $ 7,316.81 $ 7,499.73 $ 7,687.23 $ 7,879.41 $ 8,076.39 $ 8,278.30 $ 8,485.26 $ 8,697.39 $ 8,914.83 $ 9,137.70 Monthly $ 75,846.47 $ 79,638.79 $ 83,620.73 $ 87,801.77 $ 89,996.81 $ 92,246.74 $ 94,552.90 $ 96,916.73 $ 99,339.64 $ 101,823.14 $ 104,368.71 $ 106,977.93 $ 109,652.38 Annually Effective December 30, 2023 2 of 6
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Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 124 Senior Planner Non Exempt General $ 38.29 $ 40.20 $ 42.21 $ 44.32 $ 45.43 $ 46.57 $ 47.73 $ 48.92 $ 50.15 $ 51.40 $ 52.69 $ 54.00 $ 55.35 Hourly $ 3,063.03 $ 3,216.18 $ 3,376.99 $ 3,545.84 $ 3,634.49 $ 3,725.35 $ 3,818.48 $ 3,913.94 $ 4,011.79 $ 4,112.09 $ 4,214.89 $ 4,320.26 $ 4,428.27 Bi-weekly $ 6,636.57 $ 6,968.39 $ 7,316.81 $ 7,682.65 $ 7,874.72 $ 8,071.59 $ 8,273.38 $ 8,480.21 $ 8,692.22 $ 8,909.52 $ 9,132.26 $ 9,360.57 $ 9,594.58 Monthly $ 79,638.79 $ 83,620.73 $ 87,801.77 $ 92,191.86 $ 94,496.66 $ 96,859.07 $ 99,280.55 $ 101,762.56 $ 104,306.63 $ 106,914.29 $ 109,587.15 $ 112,326.83 $ 115,135.00 Annually 125 $ 40.20 $ 42.21 $ 44.32 $ 46.54 $ 47.70 $ 48.90 $ 50.12 $ 51.37 $ 52.65 $ 53.97 $ 55.32 $ 56.70 $ 58.12 Hourly $ 3,216.18 $ 3,376.99 $ 3,545.84 $ 3,723.13 $ 3,816.21 $ 3,911.62 $ 4,009.41 $ 4,109.64 $ 4,212.38 $ 4,317.69 $ 4,425.63 $ 4,536.28 $ 4,649.68 Bi-weekly $ 6,968.39 $ 7,316.81 $ 7,682.65 $ 8,066.79 $ 8,268.46 $ 8,475.17 $ 8,687.05 $ 8,904.22 $ 9,126.83 $ 9,355.00 $ 9,588.88 $ 9,828.60 $ 10,074.31 Monthly $ 83,620.73 $ 87,801.77 $ 92,191.86 $ 96,801.45 $ 99,221.49 $ 101,702.03 $ 104,244.58 $ 106,850.69 $ 109,521.96 $ 112,260.01 $ 115,066.51 $ 117,943.17 $ 120,891.75 Annually 126 Senior Engineer Non Exempt General $ 42.21 $ 44.32 $ 46.54 $ 48.87 $ 50.09 $ 51.34 $ 52.62 $ 53.94 $ 55.29 $ 56.67 $ 58.09 $ 59.54 $ 61.03 Hourly $ 3,376.99 $ 3,545.84 $ 3,723.13 $ 3,909.29 $ 4,007.02 $ 4,107.20 $ 4,209.88 $ 4,315.12 $ 4,423.00 $ 4,533.58 $ 4,646.92 $ 4,763.09 $ 4,882.17 Bi-weekly $ 7,316.81 $ 7,682.65 $ 8,066.79 $ 8,470.13 $ 8,681.88 $ 8,898.93 $ 9,121.40 $ 9,349.44 $ 9,583.17 $ 9,822.75 $ 10,068.32 $ 10,320.03 $ 10,578.03 Monthly $ 87,801.77 $ 92,191.86 $ 96,801.45 $ 101,641.52 $ 104,182.56 $ 106,787.13 $ 109,456.81 $ 112,193.23 $ 114,998.06 $ 117,873.01 $ 120,819.83 $ 123,840.33 $ 126,936.34 Annually 127 $ 44.32 $ 46.54 $ 48.87 $ 51.31 $ 52.59 $ 53.91 $ 55.25 $ 56.64 $ 58.05 $ 59.50 $ 60.99 $ 62.52 $ 64.08 Hourly $ 3,545.84 $ 3,723.13 $ 3,909.29 $ 4,104.75 $ 4,207.37 $ 4,312.56 $ 4,420.37 $ 4,530.88 $ 4,644.15 $ 4,760.26 $ 4,879.26 $ 5,001.24 $ 5,126.28 Bi-weekly $ 7,682.65 $ 8,066.79 $ 8,470.13 $ 8,893.63 $ 9,115.97 $ 9,343.87 $ 9,577.47 $ 9,816.91 $ 10,062.33 $ 10,313.89 $ 10,571.74 $ 10,836.03 $ 11,106.93 Monthly $ 92,191.86 $ 96,801.45 $ 101,641.52 $ 106,723.60 $ 109,391.69 $ 112,126.48 $ 114,929.65 $ 117,802.89 $ 120,747.96 $ 123,766.66 $ 126,860.82 $ 130,032.34 $ 133,283.15 Annually 128 $ 46.54 $ 48.87 $ 51.31 $ 53.87 $ 55.22 $ 56.60 $ 58.02 $ 59.47 $ 60.95 $ 62.48 $ 64.04 $ 65.64 $ 67.28 Hourly $ 3,723.13 $ 3,909.29 $ 4,104.75 $ 4,309.99 $ 4,417.74 $ 4,528.18 $ 4,641.39 $ 4,757.42 $ 4,876.36 $ 4,998.27 $ 5,123.23 $ 5,251.31 $ 5,382.59 Bi-weekly $ 8,066.79 $ 8,470.13 $ 8,893.63 $ 9,338.32 $ 9,571.77 $ 9,811.07 $ 10,056.34 $ 10,307.75 $ 10,565.45 $ 10,829.58 $ 11,100.32 $ 11,377.83 $ 11,662.28 Monthly $ 96,801.45 $ 101,641.52 $ 106,723.60 $ 112,059.78 $ 114,861.28 $ 117,732.81 $ 120,676.13 $ 123,693.03 $ 126,785.36 $ 129,954.99 $ 133,203.87 $ 136,533.96 $ 139,947.31 Annually 129 $ 48.87 $ 51.31 $ 53.87 $ 56.57 $ 57.98 $ 59.43 $ 60.92 $ 62.44 $ 64.00 $ 65.60 $ 67.24 $ 68.92 $ 70.65 Hourly $ 3,909.29 $ 4,104.75 $ 4,309.99 $ 4,525.49 $ 4,638.63 $ 4,754.59 $ 4,873.46 $ 4,995.30 $ 5,120.18 $ 5,248.18 $ 5,379.39 $ 5,513.87 $ 5,651.72 Bi-weekly $ 8,470.13 $ 8,893.63 $ 9,338.32 $ 9,805.23 $ 10,050.36 $ 10,301.62 $ 10,559.16 $ 10,823.14 $ 11,093.72 $ 11,371.06 $ 11,655.34 $ 11,946.72 $ 12,245.39 Monthly $ 101,641.52 $ 106,723.60 $ 112,059.78 $ 117,662.77 $ 120,604.34 $ 123,619.45 $ 126,709.93 $ 129,877.68 $ 133,124.62 $ 136,452.74 $ 139,864.06 $ 143,360.66 $ 146,944.68 Annually 130 $ 51.31 $ 53.87 $ 56.57 $ 59.40 $ 60.88 $ 62.40 $ 63.96 $ 65.56 $ 67.20 $ 68.88 $ 70.60 $ 72.37 $ 74.18 Hourly $ 4,104.75 $ 4,309.99 $ 4,525.49 $ 4,751.77 $ 4,870.56 $ 4,992.32 $ 5,117.13 $ 5,245.06 $ 5,376.19 $ 5,510.59 $ 5,648.36 $ 5,789.57 $ 5,934.30 Bi-weekly $ 8,893.63 $ 9,338.32 $ 9,805.23 $ 10,295.49 $ 10,552.88 $ 10,816.70 $ 11,087.12 $ 11,364.30 $ 11,648.40 $ 11,939.61 $ 12,238.11 $ 12,544.06 $ 12,857.66 Monthly $ 106,723.60 $ 112,059.78 $ 117,662.77 $ 123,545.91 $ 126,634.56 $ 129,800.42 $ 133,045.43 $ 136,371.57 $ 139,780.86 $ 143,275.38 $ 146,857.26 $ 150,528.69 $ 154,291.91 Annually 220 $ 31.50 $ 33.07 $ 34.73 $ 36.46 $ 37.38 $ 38.31 $ 39.27 $ 40.25 $ 41.26 $ 42.29 $ 43.35 $ 44.43 $ 45.54 Hourly $ 2,519.96 $ 2,645.96 $ 2,778.26 $ 2,917.17 $ 2,990.10 $ 3,064.85 $ 3,141.48 $ 3,220.01 $ 3,300.51 $ 3,383.03 $ 3,467.60 $ 3,554.29 $ 3,643.15 Bi-weekly $ 5,459.92 $ 5,732.92 $ 6,019.56 $ 6,320.54 $ 6,478.55 $ 6,640.52 $ 6,806.53 $ 6,976.69 $ 7,151.11 $ 7,329.89 $ 7,513.13 $ 7,700.96 $ 7,893.49 Monthly $ 65,519.03 $ 68,794.98 $ 72,234.73 $ 75,846.47 $ 77,742.63 $ 79,686.20 $ 81,678.35 $ 83,720.31 $ 85,813.32 $ 87,958.65 $ 90,157.62 $ 92,411.56 $ 94,721.85 Annually 221 $ 33.07 $ 34.73 $ 36.46 $ 38.29 $ 39.25 $ 40.23 $ 41.23 $ 42.26 $ 43.32 $ 44.40 $ 45.51 $ 46.65 $ 47.82 Hourly $ 2,645.96 $ 2,778.26 $ 2,917.17 $ 3,063.03 $ 3,139.61 $ 3,218.10 $ 3,298.55 $ 3,381.01 $ 3,465.54 $ 3,552.18 $ 3,640.98 $ 3,732.01 $ 3,825.31 Bi-weekly $ 5,732.92 $ 6,019.56 $ 6,320.54 $ 6,636.57 $ 6,802.48 $ 6,972.54 $ 7,146.86 $ 7,325.53 $ 7,508.67 $ 7,696.38 $ 7,888.79 $ 8,086.01 $ 8,288.16 Monthly $ 68,794.98 $ 72,234.73 $ 75,846.47 $ 79,638.79 $ 81,629.76 $ 83,670.51 $ 85,762.27 $ 87,906.33 $ 90,103.99 $ 92,356.59 $ 94,665.50 $ 97,032.14 $ 99,457.94 Annually 222 $ 34.73 $ 36.46 $ 38.29 $ 40.20 $ 41.21 $ 42.24 $ 43.29 $ 44.38 $ 45.49 $ 46.62 $ 47.79 $ 48.98 $ 50.21 Hourly $ 2,778.26 $ 2,917.17 $ 3,063.03 $ 3,216.18 $ 3,296.59 $ 3,379.00 $ 3,463.48 $ 3,550.06 $ 3,638.81 $ 3,729.79 $ 3,823.03 $ 3,918.61 $ 4,016.57 Bi-weekly $ 6,019.56 $ 6,320.54 $ 6,636.57 $ 6,968.39 $ 7,142.60 $ 7,321.17 $ 7,504.20 $ 7,691.80 $ 7,884.10 $ 8,081.20 $ 8,283.23 $ 8,490.31 $ 8,702.57 Monthly $ 72,234.73 $ 75,846.47 $ 79,638.79 $ 83,620.73 $ 85,711.25 $ 87,854.03 $ 90,050.38 $ 92,301.64 $ 94,609.19 $ 96,974.41 $ 99,398.78 $ 101,883.74 $ 104,430.84 Annually 223 Senior Financial Analyst Exempt General $ 36.46 $ 38.29 $ 40.20 $ 42.21 $ 43.27 $ 44.35 $ 45.46 $ 46.59 $ 47.76 $ 48.95 $ 50.18 $ 51.43 $ 52.72 Hourly Senior Management Analyst Exempt General $ 2,917.17 $ 3,063.03 $ 3,216.18 $ 3,376.99 $ 3,461.42 $ 3,547.95 $ 3,636.65 $ 3,727.57 $ 3,820.76 $ 3,916.27 $ 4,014.18 $ 4,114.54 $ 4,217.40 Bi-weekly Code Enforcement Supervisor Exempt General $ 6,320.54 $ 6,636.57 $ 6,968.39 $ 7,316.81 $ 7,499.73 $ 7,687.23 $ 7,879.41 $ 8,076.39 $ 8,278.30 $ 8,485.26 $ 8,697.39 $ 8,914.83 $ 9,137.70 Monthly $ 75,846.47 $ 79,638.79 $ 83,620.73 $ 87,801.77 $ 89,996.81 $ 92,246.74 $ 94,552.90 $ 96,916.73 $ 99,339.64 $ 101,823.14 $ 104,368.71 $ 106,977.93 $ 109,652.38 Annually 224 Building Inspection Supervisor Exempt General $ 38.29 $ 40.20 $ 42.21 $ 44.32 $ 45.43 $ 46.57 $ 47.73 $ 48.92 $ 50.15 $ 51.40 $ 52.69 $ 54.00 $ 55.35 Hourly $ 3,063.03 $ 3,216.18 $ 3,376.99 $ 3,545.84 $ 3,634.49 $ 3,725.35 $ 3,818.48 $ 3,913.94 $ 4,011.79 $ 4,112.09 $ 4,214.89 $ 4,320.26 $ 4,428.27 Bi-weekly $ 6,636.57 $ 6,968.39 $ 7,316.81 $ 7,682.65 $ 7,874.72 $ 8,071.59 $ 8,273.38 $ 8,480.21 $ 8,692.22 $ 8,909.52 $ 9,132.26 $ 9,360.57 $ 9,594.58 Monthly $ 79,638.79 $ 83,620.73 $ 87,801.77 $ 92,191.86 $ 94,496.66 $ 96,859.07 $ 99,280.55 $ 101,762.56 $ 104,306.63 $ 106,914.29 $ 109,587.15 $ 112,326.83 $ 115,135.00 Annually Effective December 30, 2023 3 of 6
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Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 225 $ 40.20 $ 42.21 $ 44.32 $ 46.54 $ 47.70 $ 48.90 $ 50.12 $ 51.37 $ 52.65 $ 53.97 $ 55.32 $ 56.70 $ 58.12 Hourly $ 3,216.18 $ 3,376.99 $ 3,545.84 $ 3,723.13 $ 3,816.21 $ 3,911.62 $ 4,009.41 $ 4,109.64 $ 4,212.38 $ 4,317.69 $ 4,425.63 $ 4,536.28 $ 4,649.68 Bi-weekly $ 6,968.39 $ 7,316.81 $ 7,682.65 $ 8,066.79 $ 8,268.46 $ 8,475.17 $ 8,687.05 $ 8,904.22 $ 9,126.83 $ 9,355.00 $ 9,588.88 $ 9,828.60 $ 10,074.31 Monthly $ 83,620.73 $ 87,801.77 $ 92,191.86 $ 96,801.45 $ 99,221.49 $ 101,702.03 $ 104,244.58 $ 106,850.69 $ 109,521.96 $ 112,260.01 $ 115,066.51 $ 117,943.17 $ 120,891.75 Annually 226 Code Enforcement Manager Exempt Management $ 42.21 $ 44.32 $ 46.54 $ 48.87 $ 50.09 $ 51.34 $ 52.62 $ 53.94 $ 55.29 $ 56.67 $ 58.09 $ 59.54 $ 61.03 Hourly $ 3,376.99 $ 3,545.84 $ 3,723.13 $ 3,909.29 $ 4,007.02 $ 4,107.20 $ 4,209.88 $ 4,315.12 $ 4,423.00 $ 4,533.58 $ 4,646.92 $ 4,763.09 $ 4,882.17 Bi-weekly $ 7,316.81 $ 7,682.65 $ 8,066.79 $ 8,470.13 $ 8,681.88 $ 8,898.93 $ 9,121.40 $ 9,349.44 $ 9,583.17 $ 9,822.75 $ 10,068.32 $ 10,320.03 $ 10,578.03 Monthly $ 87,801.77 $ 92,191.86 $ 96,801.45 $ 101,641.52 $ 104,182.56 $ 106,787.13 $ 109,456.81 $ 112,193.23 $ 114,998.06 $ 117,873.01 $ 120,819.83 $ 123,840.33 $ 126,936.34 Annually 227 Community Services Manager Exempt Management $ 44.32 $ 46.54 $ 48.87 $ 51.31 $ 52.59 $ 53.91 $ 55.25 $ 56.64 $ 58.05 $ 59.50 $ 60.99 $ 62.52 $ 64.08 Hourly Human Resources Administrator II Exempt Management $ 3,545.84 $ 3,723.13 $ 3,909.29 $ 4,104.75 $ 4,207.37 $ 4,312.56 $ 4,420.37 $ 4,530.88 $ 4,644.15 $ 4,760.26 $ 4,879.26 $ 5,001.24 $ 5,126.28 Bi-weekly $ 7,682.65 $ 8,066.79 $ 8,470.13 $ 8,893.63 $ 9,115.97 $ 9,343.87 $ 9,577.47 $ 9,816.91 $ 10,062.33 $ 10,313.89 $ 10,571.74 $ 10,836.03 $ 11,106.93 Monthly $ 92,191.86 $ 96,801.45 $ 101,641.52 $ 106,723.60 $ 109,391.69 $ 112,126.48 $ 114,929.65 $ 117,802.89 $ 120,747.96 $ 123,766.66 $ 126,860.82 $ 130,032.34 $ 133,283.15 Annually 228 $ 46.54 $ 48.87 $ 51.31 $ 53.87 $ 55.22 $ 56.60 $ 58.02 $ 59.47 $ 60.95 $ 62.48 $ 64.04 $ 65.64 $ 67.28 Hourly $ 3,723.13 $ 3,909.29 $ 4,104.75 $ 4,309.99 $ 4,417.74 $ 4,528.18 $ 4,641.39 $ 4,757.42 $ 4,876.36 $ 4,998.27 $ 5,123.23 $ 5,251.31 $ 5,382.59 Bi-weekly $ 8,066.79 $ 8,470.13 $ 8,893.63 $ 9,338.32 $ 9,571.77 $ 9,811.07 $ 10,056.34 $ 10,307.75 $ 10,565.45 $ 10,829.58 $ 11,100.32 $ 11,377.83 $ 11,662.28 Monthly $ 96,801.45 $ 101,641.52 $ 106,723.60 $ 112,059.78 $ 114,861.28 $ 117,732.81 $ 120,676.13 $ 123,693.03 $ 126,785.36 $ 129,954.99 $ 133,203.87 $ 136,533.96 $ 139,947.31 Annually 229 Chief Building Official Exempt Management $ 48.87 $ 51.31 $ 53.87 $ 56.57 $ 57.98 $ 59.43 $ 60.92 $ 62.44 $ 64.00 $ 65.60 $ 67.24 $ 68.92 $ 70.65 Hourly Principal Engineer Exempt Management $ 3,909.29 $ 4,104.75 $ 4,309.99 $ 4,525.49 $ 4,638.63 $ 4,754.59 $ 4,873.46 $ 4,995.30 $ 5,120.18 $ 5,248.18 $ 5,379.39 $ 5,513.87 $ 5,651.72 Bi-weekly Finance Manager Exempt Management $ 8,470.13 $ 8,893.63 $ 9,338.32 $ 9,805.23 $ 10,050.36 $ 10,301.62 $ 10,559.16 $ 10,823.14 $ 11,093.72 $ 11,371.06 $ 11,655.34 $ 11,946.72 $ 12,245.39 Monthly Human Resources & Risk Manager Exempt Management $ 101,641.52 $ 106,723.60 $ 112,059.78 $ 117,662.77 $ 120,604.34 $ 123,619.45 $ 126,709.93 $ 129,877.68 $ 133,124.62 $ 136,452.74 $ 139,864.06 $ 143,360.66 $ 146,944.68 Annually 230 $ 51.31 $ 53.87 $ 56.57 $ 59.40 $ 60.88 $ 62.40 $ 63.96 $ 65.56 $ 67.20 $ 68.88 $ 70.60 $ 72.37 $ 74.18 Hourly $ 4,104.75 $ 4,309.99 $ 4,525.49 $ 4,751.77 $ 4,870.56 $ 4,992.32 $ 5,117.13 $ 5,245.06 $ 5,376.19 $ 5,510.59 $ 5,648.36 $ 5,789.57 $ 5,934.30 Bi-weekly $ 8,893.63 $ 9,338.32 $ 9,805.23 $ 10,295.49 $ 10,552.88 $ 10,816.70 $ 11,087.12 $ 11,364.30 $ 11,648.40 $ 11,939.61 $ 12,238.11 $ 12,544.06 $ 12,857.66 Monthly $ 106,723.60 $ 112,059.78 $ 117,662.77 $ 123,545.91 $ 126,634.56 $ 129,800.42 $ 133,045.43 $ 136,371.57 $ 139,780.86 $ 143,275.38 $ 146,857.26 $ 150,528.69 $ 154,291.91 Annually 231 $ 53.87 $ 56.57 $ 59.40 $ 62.37 $ 63.93 $ 65.52 $ 67.16 $ 68.84 $ 70.56 $ 72.33 $ 74.13 $ 75.99 $ 77.89 Hourly $ 4,309.99 $ 4,525.49 $ 4,751.77 $ 4,989.35 $ 5,114.09 $ 5,241.94 $ 5,372.99 $ 5,507.31 $ 5,645.00 $ 5,786.12 $ 5,930.77 $ 6,079.04 $ 6,231.02 Bi-weekly $ 9,338.32 $ 9,805.23 $ 10,295.49 $ 10,810.27 $ 11,080.52 $ 11,357.54 $ 11,641.48 $ 11,932.51 $ 12,230.82 $ 12,536.60 $ 12,850.01 $ 13,171.26 $ 13,500.54 Monthly $ 112,059.78 $ 117,662.77 $ 123,545.91 $ 129,723.20 $ 132,966.28 $ 136,290.44 $ 139,697.70 $ 143,190.14 $ 146,769.90 $ 150,439.15 $ 154,200.12 $ 158,055.13 $ 162,006.51 Annually 232 Principal Engineer/City Engineer Exempt Management $ 56.57 $ 59.40 $ 62.37 $ 65.49 $ 67.12 $ 68.80 $ 70.52 $ 72.28 $ 74.09 $ 75.94 $ 77.84 $ 79.79 $ 81.78 Hourly $ 4,525.49 $ 4,751.77 $ 4,989.35 $ 5,238.82 $ 5,369.79 $ 5,504.04 $ 5,641.64 $ 5,782.68 $ 5,927.25 $ 6,075.43 $ 6,227.31 $ 6,383.00 $ 6,542.57 Bi-weekly $ 9,805.23 $ 10,295.49 $ 10,810.27 $ 11,350.78 $ 11,634.55 $ 11,925.41 $ 12,223.55 $ 12,529.14 $ 12,842.37 $ 13,163.43 $ 13,492.51 $ 13,829.82 $ 14,175.57 Monthly $ 117,662.77 $ 123,545.91 $ 129,723.20 $ 136,209.36 $ 139,614.60 $ 143,104.96 $ 146,682.59 $ 150,349.65 $ 154,108.39 $ 157,961.10 $ 161,910.13 $ 165,957.88 $ 170,106.83 Annually 233 $ 59.40 $ 62.37 $ 65.49 $ 68.76 $ 70.48 $ 72.24 $ 74.05 $ 75.90 $ 77.80 $ 79.74 $ 81.73 $ 83.78 $ 85.87 Hourly $ 4,751.77 $ 4,989.35 $ 5,238.82 $ 5,500.76 $ 5,638.28 $ 5,779.24 $ 5,923.72 $ 6,071.81 $ 6,223.61 $ 6,379.20 $ 6,538.68 $ 6,702.15 $ 6,869.70 Bi-weekly $ 10,295.49 $ 10,810.27 $ 11,350.78 $ 11,918.32 $ 12,216.28 $ 12,521.68 $ 12,834.73 $ 13,155.59 $ 13,484.48 $ 13,821.60 $ 14,167.14 $ 14,521.31 $ 14,884.35 Monthly $ 123,545.91 $ 129,723.20 $ 136,209.36 $ 143,019.83 $ 146,595.33 $ 150,260.21 $ 154,016.72 $ 157,867.13 $ 161,813.81 $ 165,859.16 $ 170,005.64 $ 174,255.78 $ 178,612.17 Annually 234 $ 62.37 $ 65.49 $ 68.76 $ 72.20 $ 74.00 $ 75.85 $ 77.75 $ 79.69 $ 81.68 $ 83.73 $ 85.82 $ 87.97 $ 90.16 Hourly $ 4,989.35 $ 5,238.82 $ 5,500.76 $ 5,775.80 $ 5,920.20 $ 6,068.20 $ 6,219.91 $ 6,375.40 $ 6,534.79 $ 6,698.16 $ 6,865.61 $ 7,037.25 $ 7,213.18 Bi-weekly $ 10,810.27 $ 11,350.78 $ 11,918.32 $ 12,514.24 $ 12,827.09 $ 13,147.77 $ 13,476.46 $ 13,813.37 $ 14,158.71 $ 14,512.68 $ 14,875.49 $ 15,247.38 $ 15,628.57 Monthly $ 129,723.20 $ 136,209.36 $ 143,019.83 $ 150,170.82 $ 153,925.09 $ 157,773.22 $ 161,717.55 $ 165,760.49 $ 169,904.50 $ 174,152.12 $ 178,505.92 $ 182,968.57 $ 187,542.78 Annually 235 $ 65.49 $ 68.76 $ 72.20 $ 75.81 $ 77.70 $ 79.65 $ 81.64 $ 83.68 $ 85.77 $ 87.91 $ 90.11 $ 92.36 $ 94.67 Hourly $ 5,238.82 $ 5,500.76 $ 5,775.80 $ 6,064.59 $ 6,216.21 $ 6,371.61 $ 6,530.90 $ 6,694.17 $ 6,861.53 $ 7,033.07 $ 7,208.89 $ 7,389.12 $ 7,573.84 Bi-weekly $ 11,350.78 $ 11,918.32 $ 12,514.24 $ 13,139.95 $ 13,468.45 $ 13,805.16 $ 14,150.29 $ 14,504.04 $ 14,866.64 $ 15,238.31 $ 15,619.27 $ 16,009.75 $ 16,409.99 Monthly $ 136,209.36 $ 143,019.83 $ 150,170.82 $ 157,679.37 $ 161,621.35 $ 165,661.88 $ 169,803.43 $ 174,048.52 $ 178,399.73 $ 182,859.72 $ 187,431.22 $ 192,117.00 $ 196,919.92 Annually 328 $ 46.54 $ 48.87 $ 51.31 $ 53.84 $ 55.18 $ 56.56 $ 57.98 $ 59.43 $ 60.91 $ 62.43 $ 63.99 $ 65.59 $ 67.23 Hourly $ 3,723.13 $ 3,909.29 $ 4,104.75 $ 4,306.92 $ 4,414.59 $ 4,524.95 $ 4,638.08 $ 4,754.03 $ 4,872.88 $ 4,994.70 $ 5,119.57 $ 5,247.56 $ 5,378.75 Bi-weekly $ 8,066.79 $ 8,470.13 $ 8,893.63 $ 9,331.65 $ 9,564.94 $ 9,804.06 $ 10,049.17 $ 10,300.40 $ 10,557.91 $ 10,821.85 $ 11,092.40 $ 11,369.71 $ 11,653.95 Monthly $ 96,801.45 $ 101,641.52 $ 106,723.60 $ 111,979.80 $ 114,779.29 $ 117,648.77 $ 120,589.99 $ 123,604.74 $ 126,694.86 $ 129,862.23 $ 133,108.79 $ 136,436.51 $ 139,847.42 Annually Effective December 30, 2023 4 of 6
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Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 329 $ 48.87 $ 51.31 $ 53.87 $ 56.53 $ 57.94 $ 59.39 $ 60.87 $ 62.40 $ 63.96 $ 65.56 $ 67.19 $ 68.87 $ 70.60 Hourly $ 3,909.29 $ 4,104.75 $ 4,309.99 $ 4,522.26 $ 4,635.32 $ 4,751.20 $ 4,869.98 $ 4,991.73 $ 5,116.52 $ 5,244.44 $ 5,375.55 $ 5,509.94 $ 5,647.68 Bi-weekly $ 8,470.13 $ 8,893.63 $ 9,338.32 $ 9,798.23 $ 10,043.19 $ 10,294.27 $ 10,551.62 $ 10,815.41 $ 11,085.80 $ 11,362.95 $ 11,647.02 $ 11,938.19 $ 12,236.65 Monthly $ 101,641.52 $ 106,723.60 $ 112,059.78 $ 117,578.79 $ 120,518.25 $ 123,531.21 $ 126,619.49 $ 129,784.98 $ 133,029.60 $ 136,355.34 $ 139,764.23 $ 143,258.33 $ 146,839.79 Annually 330 City Clerk Exempt Executive $ 51.31 $ 53.87 $ 56.57 $ 59.35 $ 60.84 $ 62.36 $ 63.92 $ 65.52 $ 67.15 $ 68.83 $ 70.55 $ 72.32 $ 74.13 Hourly Assistant to the City Manager Exempt Executive $ 4,104.75 $ 4,309.99 $ 4,525.49 $ 4,748.37 $ 4,867.08 $ 4,988.76 $ 5,113.48 $ 5,241.32 $ 5,372.35 $ 5,506.66 $ 5,644.32 $ 5,785.43 $ 5,930.07 Bi-weekly $ 8,893.63 $ 9,338.32 $ 9,805.23 $ 10,288.14 $ 10,545.35 $ 10,808.98 $ 11,079.21 $ 11,356.19 $ 11,640.09 $ 11,931.09 $ 12,229.37 $ 12,535.10 $ 12,848.48 Monthly $ 106,723.60 $ 112,059.78 $ 117,662.77 $ 123,457.72 $ 126,544.17 $ 129,707.77 $ 132,950.47 $ 136,274.23 $ 139,681.08 $ 143,173.11 $ 146,752.44 $ 150,421.25 $ 154,181.78 Annually 331 $ 53.84 $ 56.53 $ 59.35 $ 62.32 $ 63.88 $ 65.48 $ 67.11 $ 68.79 $ 70.51 $ 72.27 $ 74.08 $ 75.93 $ 77.83 Hourly $ 4,306.92 $ 4,522.26 $ 4,748.37 $ 4,985.79 $ 5,110.44 $ 5,238.20 $ 5,369.15 $ 5,503.38 $ 5,640.97 $ 5,781.99 $ 5,926.54 $ 6,074.70 $ 6,226.57 Bi-weekly $ 9,331.65 $ 9,798.23 $ 10,288.14 $ 10,802.55 $ 11,072.61 $ 11,349.43 $ 11,633.17 $ 11,923.99 $ 12,222.09 $ 12,527.65 $ 12,840.84 $ 13,161.86 $ 13,490.91 Monthly $ 111,979.80 $ 117,578.79 $ 123,457.72 $ 129,630.61 $ 132,871.38 $ 136,193.16 $ 139,597.99 $ 143,087.94 $ 146,665.14 $ 150,331.77 $ 154,090.06 $ 157,942.31 $ 161,890.87 Annually 332 $ 56.53 $ 59.35 $ 62.32 $ 65.44 $ 67.07 $ 68.75 $ 70.47 $ 72.23 $ 74.04 $ 75.89 $ 77.79 $ 79.73 $ 81.72 Hourly $ 4,522.26 $ 4,748.37 $ 4,985.79 $ 5,235.08 $ 5,365.96 $ 5,500.11 $ 5,637.61 $ 5,778.55 $ 5,923.02 $ 6,071.09 $ 6,222.87 $ 6,378.44 $ 6,537.90 Bi-weekly $ 9,798.23 $ 10,288.14 $ 10,802.55 $ 11,342.68 $ 11,626.25 $ 11,916.90 $ 12,214.82 $ 12,520.19 $ 12,833.20 $ 13,154.03 $ 13,482.88 $ 13,819.95 $ 14,165.45 Monthly $ 117,578.79 $ 123,457.72 $ 129,630.61 $ 136,112.14 $ 139,514.94 $ 143,002.82 $ 146,577.89 $ 150,242.34 $ 153,998.39 $ 157,848.35 $ 161,794.56 $ 165,839.43 $ 169,985.41 Annually 333 $ 59.35 $ 62.32 $ 65.44 $ 68.71 $ 70.43 $ 72.19 $ 73.99 $ 75.84 $ 77.74 $ 79.68 $ 81.68 $ 83.72 $ 85.81 Hourly $ 4,748.37 $ 4,985.79 $ 5,235.08 $ 5,496.84 $ 5,634.26 $ 5,775.11 $ 5,919.49 $ 6,067.48 $ 6,219.17 $ 6,374.65 $ 6,534.01 $ 6,697.36 $ 6,864.80 Bi-weekly $ 10,288.14 $ 10,802.55 $ 11,342.68 $ 11,909.81 $ 12,207.56 $ 12,512.75 $ 12,825.57 $ 13,146.20 $ 13,474.86 $ 13,811.73 $ 14,157.02 $ 14,510.95 $ 14,873.72 Monthly $ 123,457.72 $ 129,630.61 $ 136,112.14 $ 142,917.75 $ 146,490.69 $ 150,152.96 $ 153,906.78 $ 157,754.45 $ 161,698.31 $ 165,740.77 $ 169,884.29 $ 174,131.40 $ 178,484.68 Annually 334 Economic Development Director Exempt Executive $ 62.32 $ 65.44 $ 68.71 $ 72.15 $ 73.95 $ 75.80 $ 77.69 $ 79.64 $ 81.63 $ 83.67 $ 85.76 $ 87.90 $ 90.10 Hourly Public Works Director Exempt Executive $ 4,985.79 $ 5,235.08 $ 5,496.84 $ 5,771.68 $ 5,915.97 $ 6,063.87 $ 6,215.47 $ 6,370.85 $ 6,530.12 $ 6,693.38 $ 6,860.71 $ 7,032.23 $ 7,208.04 Bi-weekly $ 10,802.55 $ 11,342.68 $ 11,909.81 $ 12,505.30 $ 12,817.94 $ 13,138.38 $ 13,466.84 $ 13,803.51 $ 14,148.60 $ 14,502.32 $ 14,864.88 $ 15,236.50 $ 15,617.41 Monthly $ 129,630.61 $ 136,112.14 $ 142,917.75 $ 150,063.64 $ 153,815.23 $ 157,660.61 $ 161,602.12 $ 165,642.18 $ 169,783.23 $ 174,027.81 $ 178,378.51 $ 182,837.97 $ 187,408.92 Annually 335 $ 65.44 $ 68.71 $ 72.15 $ 75.75 $ 77.65 $ 79.59 $ 81.58 $ 83.62 $ 85.71 $ 87.85 $ 90.05 $ 92.30 $ 94.61 Hourly $ 5,235.08 $ 5,496.84 $ 5,771.68 $ 6,060.26 $ 6,211.77 $ 6,367.06 $ 6,526.24 $ 6,689.40 $ 6,856.63 $ 7,028.05 $ 7,203.75 $ 7,383.84 $ 7,568.44 Bi-weekly $ 11,342.68 $ 11,909.81 $ 12,505.30 $ 13,130.57 $ 13,458.83 $ 13,795.30 $ 14,140.19 $ 14,493.69 $ 14,856.03 $ 15,227.43 $ 15,608.12 $ 15,998.32 $ 16,398.28 Monthly $ 136,112.14 $ 142,917.75 $ 150,063.64 $ 157,566.82 $ 161,505.99 $ 165,543.64 $ 169,682.23 $ 173,924.28 $ 178,272.39 $ 182,729.20 $ 187,297.43 $ 191,979.87 $ 196,779.36 Annually 336 Community Services Director Exempt Executive $ 68.76 $ 72.20 $ 75.81 $ 79.60 $ 81.59 $ 83.63 $ 85.72 $ 87.86 $ 90.06 $ 92.31 $ 94.62 $ 96.98 $ 99.41 Hourly $ 5,500.76 $ 5,775.80 $ 6,064.59 $ 6,367.82 $ 6,527.02 $ 6,690.19 $ 6,857.45 $ 7,028.88 $ 7,204.60 $ 7,384.72 $ 7,569.34 $ 7,758.57 $ 7,952.54 Bi-weekly $ 11,918.32 $ 12,514.24 $ 13,139.95 $ 13,796.94 $ 14,141.87 $ 14,495.41 $ 14,857.80 $ 15,229.25 $ 15,609.98 $ 16,000.23 $ 16,400.23 $ 16,810.24 $ 17,230.49 Monthly $ 143,019.83 $ 150,170.82 $ 157,679.37 $ 165,563.33 $ 169,702.42 $ 173,944.98 $ 178,293.60 $ 182,750.94 $ 187,319.72 $ 192,002.71 $ 196,802.78 $ 201,722.85 $ 206,765.92 Annually 337 Administrative Services Director Exempt Executive $ 72.20 $ 75.81 $ 79.60 $ 83.58 $ 85.67 $ 87.81 $ 90.00 $ 92.25 $ 94.56 $ 96.92 $ 99.35 $ 101.83 $ 104.38 Hourly Community Development Director Exempt Executive $ 5,775.80 $ 6,064.59 $ 6,367.82 $ 6,686.21 $ 6,853.37 $ 7,024.70 $ 7,200.32 $ 7,380.33 $ 7,564.83 $ 7,753.96 $ 7,947.80 $ 8,146.50 $ 8,350.16 Bi-weekly Public Works Director/City Engineer Exempt Executive $ 12,514.24 $ 13,139.95 $ 13,796.94 $ 14,486.79 $ 14,848.96 $ 15,220.19 $ 15,600.69 $ 15,990.71 $ 16,390.48 $ 16,800.24 $ 17,220.24 $ 17,650.75 $ 18,092.02 Monthly $ 150,170.82 $ 157,679.37 $ 165,563.33 $ 173,841.50 $ 178,187.54 $ 182,642.23 $ 187,208.28 $ 191,888.49 $ 196,685.70 $ 201,602.84 $ 206,642.91 $ 211,808.99 $ 217,104.21 Annually 338 Deputy City Manager Exempt Executive $ 75.81 $ 79.60 $ 83.58 $ 87.76 $ 89.95 $ 92.20 $ 94.50 $ 96.87 $ 99.29 $ 101.77 $ 104.31 $ 106.92 $ 109.60 Hourly $ 6,064.59 $ 6,367.82 $ 6,686.21 $ 7,020.52 $ 7,196.04 $ 7,375.94 $ 7,560.33 $ 7,749.34 $ 7,943.08 $ 8,141.65 $ 8,345.19 $ 8,553.82 $ 8,767.67 Bi-weekly $ 13,139.95 $ 13,796.94 $ 14,486.79 $ 15,211.13 $ 15,591.41 $ 15,981.19 $ 16,380.72 $ 16,790.24 $ 17,210.00 $ 17,640.25 $ 18,081.26 $ 18,533.29 $ 18,996.62 Monthly $ 157,679.37 $ 165,563.33 $ 173,841.50 $ 182,533.58 $ 187,096.91 $ 191,774.34 $ 196,568.70 $ 201,482.91 $ 206,519.99 $ 211,682.99 $ 216,975.06 $ 222,399.44 $ 227,959.42 Annually 339 Assistant City Manager Exempt Executive $ 79.60 $ 83.58 $ 87.76 $ 92.14 $ 94.45 $ 96.81 $ 99.23 $ 101.71 $ 104.25 $ 106.86 $ 109.53 $ 112.27 $ 115.08 Hourly $ 6,367.82 $ 6,686.21 $ 7,020.52 $ 7,371.55 $ 7,555.84 $ 7,744.73 $ 7,938.35 $ 8,136.81 $ 8,340.23 $ 8,548.74 $ 8,762.45 $ 8,981.52 $ 9,206.05 Bi-weekly $ 13,796.94 $ 14,486.79 $ 15,211.13 $ 15,971.69 $ 16,370.98 $ 16,780.25 $ 17,199.76 $ 17,629.75 $ 18,070.50 $ 18,522.26 $ 18,985.32 $ 19,459.95 $ 19,946.45 Monthly $ 165,563.33 $ 173,841.50 $ 182,533.58 $ 191,660.25 $ 196,451.76 $ 201,363.05 $ 206,397.13 $ 211,557.06 $ 216,845.99 $ 222,267.14 $ 227,823.81 $ 233,519.41 $ 239,357.39 Annually 340 $ 83.58 $ 87.76 $ 92.14 $ 96.75 $ 99.17 $ 101.65 $ 104.19 $ 106.80 $ 109.47 $ 112.20 $ 115.01 $ 117.88 $ 120.83 Hourly $ 6,686.21 $ 7,020.52 $ 7,371.55 $ 7,740.13 $ 7,933.63 $ 8,131.97 $ 8,335.27 $ 8,543.65 $ 8,757.24 $ 8,976.17 $ 9,200.58 $ 9,430.59 $ 9,666.36 Bi-weekly $ 14,486.79 $ 15,211.13 $ 15,971.69 $ 16,770.27 $ 17,189.53 $ 17,619.27 $ 18,059.75 $ 18,511.24 $ 18,974.02 $ 19,448.37 $ 19,934.58 $ 20,432.95 $ 20,943.77 Monthly $ 173,841.50 $ 182,533.58 $ 191,660.25 $ 201,243.27 $ 206,274.35 $ 211,431.21 $ 216,716.99 $ 222,134.91 $ 227,688.28 $ 233,380.49 $ 239,215.00 $ 245,195.38 $ 251,325.26 Annually Effective December 30, 2023 5 of 6
1402
Pay Grade Position FLSA Status Group 1 2 3 A B C D E F G H I J 341 $ 87.76 $ 92.14 $ 96.75 $ 101.59 $ 104.13 $ 106.73 $ 109.40 $ 112.14 $ 114.94 $ 117.81 $ 120.76 $ 123.78 $ 126.87 Hourly $ 7,020.52 $ 7,371.55 $ 7,740.13 $ 8,127.13 $ 8,330.31 $ 8,538.57 $ 8,752.03 $ 8,970.83 $ 9,195.10 $ 9,424.98 $ 9,660.61 $ 9,902.12 $ 10,149.67 Bi-weekly $ 15,211.13 $ 15,971.69 $ 16,770.27 $ 17,608.79 $ 18,049.01 $ 18,500.23 $ 18,962.74 $ 19,436.80 $ 19,922.72 $ 20,420.79 $ 20,931.31 $ 21,454.60 $ 21,990.96 Monthly $ 182,533.58 $ 191,660.25 $ 201,243.27 $ 211,305.43 $ 216,588.07 $ 222,002.77 $ 227,552.84 $ 233,241.66 $ 239,072.70 $ 245,049.52 $ 251,175.75 $ 257,455.15 $ 263,891.53 Annually 342 $ 92.14 $ 96.75 $ 101.59 $ 106.67 $ 109.34 $ 112.07 $ 114.87 $ 117.74 $ 120.69 $ 123.70 $ 126.80 $ 129.97 $ 133.21 Hourly $ 7,371.55 $ 7,740.13 $ 8,127.13 $ 8,533.49 $ 8,746.83 $ 8,965.50 $ 9,189.63 $ 9,419.37 $ 9,654.86 $ 9,896.23 $ 10,143.64 $ 10,397.23 $ 10,657.16 Bi-weekly $ 15,971.69 $ 16,770.27 $ 17,608.79 $ 18,489.23 $ 18,951.46 $ 19,425.24 $ 19,910.87 $ 20,408.65 $ 20,918.86 $ 21,441.83 $ 21,977.88 $ 22,527.33 $ 23,090.51 Monthly $ 191,660.25 $ 201,243.27 $ 211,305.43 $ 221,870.70 $ 227,417.47 $ 233,102.91 $ 238,930.48 $ 244,903.74 $ 251,026.33 $ 257,301.99 $ 263,734.54 $ 270,327.91 $ 277,086.10 Annually 343 $ 96.75 $ 101.59 $ 106.67 $ 112.00 $ 114.80 $ 117.67 $ 120.61 $ 123.63 $ 126.72 $ 129.89 $ 133.14 $ 136.46 $ 139.88 Hourly $ 7,740.13 $ 8,127.13 $ 8,533.49 $ 8,960.16 $ 9,184.17 $ 9,413.77 $ 9,649.12 $ 9,890.34 $ 10,137.60 $ 10,391.04 $ 10,650.82 $ 10,917.09 $ 11,190.02 Bi-weekly $ 16,770.27 $ 17,608.79 $ 18,489.23 $ 19,413.69 $ 19,899.03 $ 20,396.50 $ 20,906.42 $ 21,429.08 $ 21,964.80 $ 22,513.92 $ 23,076.77 $ 23,653.69 $ 24,245.03 Monthly $ 201,243.27 $ 211,305.43 $ 221,870.70 $ 232,964.24 $ 238,788.34 $ 244,758.05 $ 250,877.00 $ 257,148.93 $ 263,577.65 $ 270,167.09 $ 276,921.27 $ 283,844.30 $ 290,940.41 Annually 344 $ 101.59 $ 106.67 $ 112.00 $ 117.60 $ 120.54 $ 123.56 $ 126.64 $ 129.81 $ 133.06 $ 136.38 $ 139.79 $ 143.29 $ 146.87 Hourly $ 8,127.13 $ 8,533.49 $ 8,960.16 $ 9,408.17 $ 9,643.38 $ 9,884.46 $ 10,131.57 $ 10,384.86 $ 10,644.48 $ 10,910.59 $ 11,183.36 $ 11,462.94 $ 11,749.52 Bi-weekly $ 17,608.79 $ 18,489.23 $ 19,413.69 $ 20,384.37 $ 20,893.98 $ 21,416.33 $ 21,951.74 $ 22,500.53 $ 23,063.04 $ 23,639.62 $ 24,230.61 $ 24,836.38 $ 25,457.29 Monthly $ 211,305.43 $ 221,870.70 $ 232,964.24 $ 244,612.45 $ 250,727.76 $ 256,995.95 $ 263,420.85 $ 270,006.37 $ 276,756.53 $ 283,675.45 $ 290,767.33 $ 298,036.52 $ 305,487.43 Annually 345 $ 106.67 $ 112.00 $ 117.60 $ 123.48 $ 126.57 $ 129.73 $ 132.98 $ 136.30 $ 139.71 $ 143.20 $ 146.78 $ 150.45 $ 154.21 Hourly $ 8,533.49 $ 8,960.16 $ 9,408.17 $ 9,878.58 $ 10,125.54 $ 10,378.68 $ 10,638.15 $ 10,904.10 $ 11,176.71 $ 11,456.12 $ 11,742.53 $ 12,036.09 $ 12,336.99 Bi-weekly $ 18,489.23 $ 19,413.69 $ 20,384.37 $ 21,403.59 $ 21,938.68 $ 22,487.15 $ 23,049.32 $ 23,625.56 $ 24,216.20 $ 24,821.60 $ 25,442.14 $ 26,078.20 $ 26,730.15 Monthly $ 221,870.70 $ 232,964.24 $ 244,612.45 $ 256,843.07 $ 263,264.15 $ 269,845.75 $ 276,591.90 $ 283,506.69 $ 290,594.36 $ 297,859.22 $ 305,305.70 $ 312,938.34 $ 320,761.80 Annually 346 $ 112.00 $ 117.60 $ 123.48 $ 129.66 $ 132.90 $ 136.22 $ 139.63 $ 143.12 $ 146.69 $ 150.36 $ 154.12 $ 157.97 $ 161.92 Hourly $ 8,960.16 $ 9,408.17 $ 9,878.58 $ 10,372.51 $ 10,631.82 $ 10,897.62 $ 11,170.06 $ 11,449.31 $ 11,735.54 $ 12,028.93 $ 12,329.65 $ 12,637.89 $ 12,953.84 Bi-weekly $ 19,413.69 $ 20,384.37 $ 21,403.59 $ 22,473.77 $ 23,035.61 $ 23,611.50 $ 24,201.79 $ 24,806.84 $ 25,427.01 $ 26,062.68 $ 26,714.25 $ 27,382.10 $ 28,066.66 Monthly $ 232,964.24 $ 244,612.45 $ 256,843.07 $ 269,685.22 $ 276,427.36 $ 283,338.04 $ 290,421.49 $ 297,682.03 $ 305,124.08 $ 312,752.18 $ 320,570.98 $ 328,585.26 $ 336,799.89 Annually 347 $ 117.60 $ 123.48 $ 129.66 $ 136.14 $ 139.54 $ 143.03 $ 146.61 $ 150.27 $ 154.03 $ 157.88 $ 161.83 $ 165.87 $ 170.02 Hourly $ 9,408.17 $ 9,878.58 $ 10,372.51 $ 10,891.13 $ 11,163.41 $ 11,442.50 $ 11,728.56 $ 12,021.77 $ 12,322.32 $ 12,630.38 $ 12,946.14 $ 13,269.79 $ 13,601.53 Bi-weekly $ 20,384.37 $ 21,403.59 $ 22,473.77 $ 23,597.46 $ 24,187.39 $ 24,792.08 $ 25,411.88 $ 26,047.18 $ 26,698.36 $ 27,365.82 $ 28,049.96 $ 28,751.21 $ 29,469.99 Monthly $ 244,612.45 $ 256,843.07 $ 269,685.22 $ 283,169.49 $ 290,248.72 $ 297,504.94 $ 304,942.56 $ 312,566.13 $ 320,380.28 $ 328,389.79 $ 336,599.53 $ 345,014.52 $ 353,639.89 Annually 401 City Manager Exempt Executive $ 123.30 $ 123.30 Hourly $ 9,864.23 $ 9,864.23 Bi-weekly
$ 21,372.50 $ 21,372.50 Monthly
$ 256,470.00 $ 256,470.00 Annually
501 Retired Annuitant - Extra Help $ 20.00 $ 100.00 Hourly Contract Position
Depends on Position Individuals in this Pay Grade may be placed anywhere between Step A and Step J Effective December 30, 2023 6 of 6
1403
4885-2708-3907 v1
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, UPDATING THE HEALTH BENEFIT ALLOTMENT
WHEREAS, On June 18, 2023, CalPERS released its health plan premiums for calendar year 2024, which included significant increases to the plans premiums; WHEREAS, premiums increased by 13% or more for the majority of employees; WHEREAS, affordable health benefits are crucial for a safe and healthy workplace, as well as a significant contributing factor to where employees choose to work; WHEREAS, the City of Wildomar (“City”) is committed to remaining competitive in retaining employees and attracting talent to the City’s workforce; and WHEREAS, the City wishes to increase the health benefit allotment provided to active employees to ensure affordable access to healthcare options.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WILDOMAR DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
SECTION 1. HEALTH BENEFIT ALLOTMENT. Effective November 18, 2023, the City shall provide the following monthly health benefit allotment to its active employees:
Type of Coverage Monthly Health Benefit
Allotment Amount
Employee Only $1,339
Employee + 1 dependent $1,554
Employee + 2 or more dependents $1,674
Employees may use the above monthly health benefit allotment towards medical, dental, vision, and/or other voluntary supplemental benefits. Employees shall not receive a cashout of any remaining balance from their monthly health benefit allotment.
PASSED, APPROVED, AND ADOPTED this 11th day of October 2023. ______________________________
Joseph Morabito
Mayor
APPROVED AS TO FORM: ATTEST:
______________________________ ______________________________ Thomas D. Jex Janet Morales
City Attorney City Clerk
1404
EMPLOYEE COST OF LIVING
ADJUSTMENT AND HEALTH BENEFIT
ALLOTMENT INCREASE
1 City of Wildomar
October 11, 2023
1405
CONSUMER PRICE INDEX
2 2.6%
1.7%
6.5%
9.2%
3.4%
0.0%
1.0%
2.0%
3.0%
4.0%
5.0%
6.0%
7.0%
8.0%
9.0%
10.0%
2019 2020 2021 2022 2023
July
https://www.bls.gov/regions/west/news-release/consumerpriceindex_riverside.htm 1406
CALPERS HEALTH PREMIUMS
2023 Avg Monthly
Premium
2024 Avg Monthly
Premium Difference
Employee Only $807.76 $898.77 $91.01
Employee +1 $1,417.21 $1,598.26 $181.05
Employee +2 or
more
$1,926.44 $2,101.96 $175.52
Average cost increase per employee is over
13%
1407
CITY OF WILDOMAR
CC - REGULAR MEETING
GENERAL BUSINESS
Agenda Staff Report # 3.4
Meeting Date: October 11, 2023
SUBJECT: City of Wildomar Fiscal Reserve Fund Policy Considerations SUBMITTED BY: Heidi Schrader
PREPARED BY: Heidi Schrader
ACTION:
Receive and provide comments on the City's proposed future fiscal reserve fund policy.
SUMMARY:
This item provides City Council the opportunity to receive input on and contribute to a proposed new Fiscal Reserve Fund Policy.
BACKGROUND:
The purpose of the City of Wildomar Fiscal Reserve Policy is to ensure strong fiscal management to guide the City of Wildomar's financial planning. A reserve provides protection from risk. The City faces risks like revenue shortfalls during recessions and losses from extreme events, like earthquakes or floods. Reserves help make sure that Wildomar can respond quickly and decisively to extreme events. Reserves also support vital public services during revenue declines.
DISCUSSION:
The City's current fund balance policy was established in 2011 and is due for a refresh.
Because setting a new reserve fund policy is a big part of establishing the clear intent and plan for the future of Wildomar, staff request review and input from City Council on assumptions and considerations for the establishment of the City's new Fiscal Reserve Fund Policy as well as funds to commit and assign for future short term and long term commitments.
FISCAL IMPACT:
There is no fiscal impact as this is receive and file only.
ATTACHMENTS:
City of Wildomar Reserve Policy Considerations.pptx
1408
City of Wildomar Fiscal
Reserve Policy Considerations
RECEIVE AND FILE
1409
What Is a Reserve Fund Policy?
Legal mechanism for saving money to finance all or part of future infrastructure, equipment and other allowable purposes
Restricted – requires Council approval to Set Aside and Use Unrestricted – the portion to be used for early cash flow and contingent purposes throughout the year
Reserve Fund Policies should only be established with a clear intent or plan in mind regarding the future purpose and use
Reserve fund policy established by Council provides transparency for intentions 1410
Benefits of Establishing Reserves
Facilitate long term planning
May reduce need to borrow
Provide matching funds for grant opportunities
Provide funds for future contingencies
Stabilize fluctuating economic effects
Recessions generally occur every 9 years (1980-82, 1990-91, 2001, 2008-09, 2020) Each recession has the potential to affect the City’s largest sources of revenue Property Tax – drop in assessed valuation, property transfer tax, and increase in delinquency/default Sales Tax – reduction in spending power leads to a rapid drop in sales tax collected – both AA and Bradley Burns
1411
City of Wildomar Reserves
Current Fund Balance Policy
Commits 10% of Budgeted Expenditures for any fiscal year as GF Reserve for Economic Uncertainty – City Council Authority
Year end FY 2022
$3,828,664 Fund balance in General Fund
$5,895,809 Fund balance in Measure AA Fund
1412
City of Wildomar Reserves
Recommend Separation of Reserves
Allows for Delineation of Use
Measure AA Reserve – Public Safety, Road Maintenance
General Fund Reserve – Staffing, Vehicle Replacement, Facilities Maintenance and Repairs Set Aside for Multi-Year Capital Improvements
Cemetery Improvements
Public Yard
2nd Fire Station
1413
Recommendations for New Reserve Policy
Recommend Tying Reserve % to Revenues rather than Expenditures Council Committed Funds for Economic Stability
15% of General Fund Revenues – Approx. $2.5 Million based on current year budget Offset Drop in Sales Tax Revenue – 18.5% of total General Fund Budget Offset Drop in Property Tax Revenue – 32% of total General Fund Budget 15% of Measure AA Revenues – Approx. $833,000 based on current year budget Offset Drop in Sales Tax Revenue – 100% of total Measure AA Budget Absorb Spikes in Contract Public Safety Rates that Exceed Revenue Growth 1414
Recommendations for New Reserve Policy
Council Committed Funds for Extreme Event
Ensure City Can Respond Quickly and Decisively to Man-Made or Natural Extreme Events 5% of General Fund Revenues – Approx. $842,000 current year budget 5% of Measure AA Revenues – Approx. $277,000 current year budget 1415
Recommendations for New Reserve Policy
City Policy Assigned Funds – Limitation Resulting from Intended Use – General Fund Compensated Absences – 100% of Cost Budgeted Below the Line Building Maintenance and Renewal
City Policy Assigned Funds – Limitation Resulting from Intended Use – Measure AA Street Maintenance Fund
Vehicle Replacement
Police and Fire Vehicle Replacement
Motorcycles and Medic Truck
1416
Priority of Funding – How Do We Get There?
1. Working Capital - Unassigned Fund Balance
2. Extreme Event Reserve
3. Economic Stability Reserve
In the event committed reserves are used in an amount that takes them below the City’s target amounts, the City Manager shall propose a plan within 180 days to the City Council for replenishment. The City will strive for replenishment within 1 year but will fully replenish within 5 years.
1417
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 3.5
Meeting Date: October 11, 2023
SUBJECT: Measure Z Oversight Advisory Committee Appointment SUBMITTED BY: Janet Morales
PREPARED BY: Janet Morales
ACTION:
Review the applications for membership and appoint one member to the Measure Z Oversight Advisory Committee for a term ending February 2025.
SUMMARY:
The Measure Z Committee is comprised of five members and serves as established by the City Council. Committee members serve for 2-year terms. The Committee’s role is to ensure that all revenues received from the voter-approved “Save Wildomar Community Parks Funding Measure” (Measure Z) are spent on permissible uses as outlined in City of Wildomar Ordinance 71 and City Municipal Code Chapter 3.18.
BACKGROUND:
In February 2023, Nolan King and Sheila Urlaub's terms expired. On July 12, 2023, the City Council re-appointed Nolan King, leaving one seat vacant.
DISCUSSION:
A notice of vacancy was issued and at the end of the recruitment period, the city received applications from the following residents:
1. Charlotte Myers
2. Shawn Peukert
3. Sergio Rodriguez
It is the staff’s recommendation that the City Council review the applications and appoint one member to the Measure Z Oversight Advisory Committee for a term ending February 2025.
FISCAL IMPACT:
1418
None.
ATTACHMENTS:
1. Myers, Charlotte Application
2. Peukert, Shawn Application
3. Rodriguez, Sergio Application
1419
1 | Page
Volunteer Application
WILDOMAR MEASURE Z
OVERSIGHT ADVISORY COMMITTEE
City of Wildomar
23873 Clinton Keith Rd Ste. 201
Wildomar, CA 92595
951.677.7751 (phone)
951.698.1463 (fax)
VOLUNTEER APPLICANT INFORMATION
Last Name: First Name: MI:
Address: City: Zip Code:
Home: Cell Phone:
Email Address:
QUESTIONAIRE
What type of Volunteer Experiences Have You Had?
Education, Credentials, Parks & Recreation and Accounting Experience:
Public Communication Experience:
Project Leadership Skills/Experience:
Computer Skills:
Other Relevant Skills/Information:
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2 | Page
Volunteer Acknowledgement
VOLUNTEER CONSENT
Your signature below indicates that you have read each of the above items and you agree to be bound by them. //
Applicant Name (print) Applicant Signature Date
VOLUNTEER ACKNOWLEDGEMENT AND WAIVER
As a Volunteer, I understand that:
x I give the City of Wildomar permission to conduct a thorough background check on me, which may include a review of sex offender registries, criminal history records, and law enforcement records. I understand that volunteer positions may be conditional upon favorable background information as determined by the City of Wildomar.
x The City of Wildomar is not obligated to provide me with a volunteer placement. I also understand that I am not obligated to accept the volunteer position offered. x Volunteers are expected to immediately inform us if they are unable or unwilling to perform a requested task. Physical requirements of tasks may involve sitting, standing, walking stooping, kneeling, climbing, talking. Listening, reading, handling (lifting, pushing, pulling), objects, handling heavy objects, operation tools, operating power tools, operating vehicles. x Volunteer positions are charitable contributions to the City of Wildomar without compensation or benefit of any kind or consideration of future employment. x I have the obligation to notify my supervisor of an injury incurred while volunteering. x I agree to be subjected to the policies and procedures of the City of Wildomar. x I am not an employee of the City of Wildomar.
x The City of Wildomar reserves the right to terminate my volunteer status at any time.
VOLUNTEER CODE OF CONDUCT
As a volunteer I will:
x Perform only those assigned tasks that are within my physical capability and will not undertake any tasks that are beyond my physical capability or ability. x Not undertake to operate or use vehicles, equipment or tools that I am unfamiliar with or have not been trained to operate properly and safely and have not received specific authorization to use from my supervisor.
x Observe all safety rules and use provided safety equipment in the performance of my assigned tasks. x Treat everyone with respect, patience, integrity, courtesy, and dignity. x Not use profanity, or make humiliating, ridiculing, threatening, or degrading statements. x Return all City equipment and identification upon request or at end of assignment. ."4
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1421
1 Wildomar Measure Z
Oversight Advisory Committee
Supplemental Questionnaire
PRINT NAME:
PLEASE TYPE OR PRINT LEGIBLY
This Supplemental Questionnaire will be a tool in the evaluation of your qualifications for this position.
Please answer each question in sufficient detail so that we can understand precisely what your qualifying experience and accomplishments have been.
A Supplemental Questionnaire is required for Wildomar Measure Z Oversight Advisory Committee appointments. Your application will not be considered complete without submittal of both forms.
Please use the space provided for your response. If more space is necessary, one additional page per question may be attached.
__________________________________________________ _____________________________ Signature Date
1. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it? ."4
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2 2. What is your understanding of the role and responsibilities of the Measure Z Oversight Advisory Committee?
3. Why did you apply for the Measure Z Oversight Advisory Committee and what do you hope to accomplish by your participation?
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3 4. What qualities or experience would you bring that would be an asset to the Measure Z Oversight Advisory Committee?
5. What is your experience with governmental accounting? Is there an advantage of line item budgeting verses a zero-based budgeting? Please describe. ."4
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4 6. What is your experience with governmental or nonprofit audits?
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5 8. What is your experience in park maintenance?
What is your standard level of service for maintenance?
9. What is your experience in Recreation Programs?
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6 10. What do you feel are some of the key issues facing City parks in the next 5 to 10 years?
11. Describe your goals as part of the Measure Z Oversight Advisory Committee. %%
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1427
1 | Page
Volunteer Application
WILDOMAR MEASURE Z
OVERSIGHT ADVISORY COMMITTEE
City of Wildomar
23873 Clinton Keith Rd Ste. 201
Wildomar, CA 92595
951.677.7751 (phone)
951.698.1463 (fax)
VOLUNTEER APPLICANT INFORMATION
Last Name: First Name: MI:
Address: City: Zip Code:
Home: Cell Phone:
Email Address:
QUESTIONAIRE
What type of Volunteer Experiences Have You Had?
Education, Credentials, Parks & Recreation and Accounting Experience:
Public Communication Experience:
Project Leadership Skills/Experience:
Computer Skills:
Other Relevant Skills/Information:
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1428
2 | Page
Volunteer Acknowledgement
VOLUNTEER CONSENT
Your signature below indicates that you have read each of the above items and you agree to be bound by them. //
Applicant Name (print) Applicant Signature Date
VOLUNTEER ACKNOWLEDGEMENT AND WAIVER
As a Volunteer, I understand that:
x I give the City of Wildomar permission to conduct a thorough background check on me, which may include a review of sex offender registries, criminal history records, and law enforcement records. I understand that volunteer positions may be conditional upon favorable background information as determined by the City of Wildomar.
x The City of Wildomar is not obligated to provide me with a volunteer placement. I also understand that I am not obligated to accept the volunteer position offered. x Volunteers are expected to immediately inform us if they are unable or unwilling to perform a requested task. Physical requirements of tasks may involve sitting, standing, walking stooping, kneeling, climbing, talking. Listening, reading, handling (lifting, pushing, pulling), objects, handling heavy objects, operation tools, operating power tools, operating vehicles. x Volunteer positions are charitable contributions to the City of Wildomar without compensation or benefit of any kind or consideration of future employment. x I have the obligation to notify my supervisor of an injury incurred while volunteering. x I agree to be subjected to the policies and procedures of the City of Wildomar. x I am not an employee of the City of Wildomar.
x The City of Wildomar reserves the right to terminate my volunteer status at any time.
VOLUNTEER CODE OF CONDUCT
As a volunteer I will:
x Perform only those assigned tasks that are within my physical capability and will not undertake any tasks that are beyond my physical capability or ability. x Not undertake to operate or use vehicles, equipment or tools that I am unfamiliar with or have not been trained to operate properly and safely and have not received specific authorization to use from my supervisor.
x Observe all safety rules and use provided safety equipment in the performance of my assigned tasks. x Treat everyone with respect, patience, integrity, courtesy, and dignity. x Not use profanity, or make humiliating, ridiculing, threatening, or degrading statements. x Return all City equipment and identification upon request or at end of assignment. ."4
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1429
1 Wildomar Measure Z
Oversight Advisory Committee
Supplemental Questionnaire
PRINT NAME:
PLEASE TYPE OR PRINT LEGIBLY
This Supplemental Questionnaire will be a tool in the evaluation of your qualifications for this position.
Please answer each question in sufficient detail so that we can understand precisely what your qualifying experience and accomplishments have been.
A Supplemental Questionnaire is required for Wildomar Measure Z Oversight Advisory Committee appointments. Your application will not be considered complete without submittal of both forms.
Please use the space provided for your response. If more space is necessary, one additional page per question may be attached.
__________________________________________________ _____________________________ Signature Date
1. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it? ."4
(&--5$+./$
%
$!#
411$-3+8.-3'$,$ 241$".,,(33$$
1430
2 2. What is your understanding of the role and responsibilities of the Measure Z Oversight Advisory Committee?
3. Why did you apply for the Measure Z Oversight Advisory Committee and what do you hope to accomplish by your participation?
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3 4. What qualities or experience would you bring that would be an asset to the Measure Z Oversight Advisory Committee?
5. What is your experience with governmental accounting? Is there an advantage of line item budgeting verses a zero-based budgeting? Please describe. ."4
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5 8. What is your experience in park maintenance?
What is your standard level of service for maintenance?
9. What is your experience in Recreation Programs?
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6 10. What do you feel are some of the key issues facing City parks in the next 5 to 10 years?
11. Describe your goals as part of the Measure Z Oversight Advisory Committee.
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1 | Page
Volunteer Application
WILDOMAR MEASURE Z
OVERSIGHT ADVISORY COMMITTEE
City of Wildomar
23873 Clinton Keith Rd Ste. 201
Wildomar, CA 92595
951.677.7751 (phone)
951.698.1463 (fax)
VOLUNTEER APPLICANT INFORMATION
Last Name: First Name: MI:
Address: City: Zip Code:
Home: Cell Phone:
Email Address:
QUESTIONAIRE
What type of Volunteer Experiences Have You Had?
Education, Credentials, Parks & Recreation and Accounting Experience:
Public Communication Experience:
Project Leadership Skills/Experience:
Computer Skills:
Other Relevant Skills/Information:
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1436
2 | Page
Volunteer Acknowledgement
VOLUNTEER CONSENT
Your signature below indicates that you have read each of the above items and you agree to be bound by them. //
Applicant Name (print) Applicant Signature Date
VOLUNTEER ACKNOWLEDGEMENT AND WAIVER
As a Volunteer, I understand that:
x I give the City of Wildomar permission to conduct a thorough background check on me, which may include a review of sex offender registries, criminal history records, and law enforcement records. I understand that volunteer positions may be conditional upon favorable background information as determined by the City of Wildomar.
x The City of Wildomar is not obligated to provide me with a volunteer placement. I also understand that I am not obligated to accept the volunteer position offered. x Volunteers are expected to immediately inform us if they are unable or unwilling to perform a requested task. Physical requirements of tasks may involve sitting, standing, walking stooping, kneeling, climbing, talking. Listening, reading, handling (lifting, pushing, pulling), objects, handling heavy objects, operation tools, operating power tools, operating vehicles. x Volunteer positions are charitable contributions to the City of Wildomar without compensation or benefit of any kind or consideration of future employment. x I have the obligation to notify my supervisor of an injury incurred while volunteering. x I agree to be subjected to the policies and procedures of the City of Wildomar. x I am not an employee of the City of Wildomar.
x The City of Wildomar reserves the right to terminate my volunteer status at any time.
VOLUNTEER CODE OF CONDUCT
As a volunteer I will:
x Perform only those assigned tasks that are within my physical capability and will not undertake any tasks that are beyond my physical capability or ability. x Not undertake to operate or use vehicles, equipment or tools that I am unfamiliar with or have not been trained to operate properly and safely and have not received specific authorization to use from my supervisor.
x Observe all safety rules and use provided safety equipment in the performance of my assigned tasks. x Treat everyone with respect, patience, integrity, courtesy, and dignity. x Not use profanity, or make humiliating, ridiculing, threatening, or degrading statements. x Return all City equipment and identification upon request or at end of assignment. 5);!/-44<+256+
! !$%
1437
1 Wildomar Measure Z
Oversight Advisory Committee
Supplemental Questionnaire
PRINT NAME:
PLEASE TYPE OR PRINT LEGIBLY
This Supplemental Questionnaire will be a tool in the evaluation of your qualifications for this position.
Please answer each question in sufficient detail so that we can understand precisely what your qualifying experience and accomplishments have been.
A Supplemental Questionnaire is required for Wildomar Measure Z Oversight Advisory Committee appointments. Your application will not be considered complete without submittal of both forms.
Please use the space provided for your response. If more space is necessary, one additional page per question may be attached.
__________________________________________________ _____________________________ Signature Date
1. Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it? 5);!/-44<+256+
! !$%
!++'::').3+4:
1438
2 2. What is your understanding of the role and responsibilities of the Measure Z Oversight Advisory Committee?
3. Why did you apply for the Measure Z Oversight Advisory Committee and what do you hope to accomplish by your participation?
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4 6. What is your experience with governmental or nonprofit audits?
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1441
5 8. What is your experience in park maintenance?
What is your standard level of service for maintenance?
9. What is your experience in Recreation Programs?
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9.5;2*(+9;).:.':'4?,'3/2?=5;2*,++2)53,58:'(2+'4*9',+;9/4-:.+6'819':'4?:/3+ 1442
6 10. What do you feel are some of the key issues facing City parks in the next 5 to 10 years?
11. Describe your goals as part of the Measure Z Oversight Advisory Committee. ###
""
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What type of Volunteer Experiences Have You Had?
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1445
Have you participated in local government as a committee member, commissioner, council member, or staff? What was your role and what did you learn from it?
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1446
CITY OF WILDOMAR
CC - REGULAR MEETING
GENERAL BUSINESS
Agenda Staff Report # 3.6
Meeting Date: October 11, 2023
SUBJECT: Proposed Revisions to the City Entry Sign Design SUBMITTED BY: Daniel Torres
PREPARED BY: Daniel Torres
ACTION:
Provide staff direction and recommendations for a new City Entry Signs Standard for designs.
SUMMARY:
The City's current entry sign is based on the standard jurisdictional boundary sign consisting of a green background, white font, and a white border. Staff recommends providing an update to the sign that will incorporate the City Logo, brown background, and Edwardian text for the city name "WILDOMAR." The new design will also include sign blades for text, such as population.
BACKGROUND:
Throughout the past year, city staff have provided council with updates pertaining to the proposed Wildomar Beautification Program. Council had provided feedback on areas were segments of the program may be addressed. During the recent March 8th council meeting, staff developed a report to discuss the potential integration of Freeway Enhancements and Community Identification. During that meeting, council had tabled the enhancements but suggested the Beautification subcommittee to meet once more and bring back the city entry signs for discussion.
DISCUSSION:
The City's current entry signs are posted at several of the city entry locations. The signs are green, measure 24" x 48", and on non-reflective metal attached to a single post with the bottom of the signs sitting approximately 8' above the ground surface. The sign contains text that states "Wildomar" along with the city population and elevation. The signs have experienced deterioration and discoloration due to yearly updates to the population text, graffiti removal, and weather elements.
Public Works, Economic Development, and Community Services Department staff have 1447
coordinated to draft several options for City entry signs options for the council to consider. The proposed sign designs incorporate the City Logo, a brown background, a white board, and the city name "WILDOMAR," in an Edwardian font. Significant differences between the proposed options are the background textures and the amount of posts used to support the sign. Options beginning with the number "1" are on a single post, while options beginning with the number "2" are on a double post. Options with the letter "A" have a solid color background while options with the letter "B" have a woodgrain texture appearance to the background color. The proposed options also include sign blades that can be easily replaced to update the city population as well as any additional language such as the city website or preferred municipal code.
Upon approval of the proposed design, staff will prepare the final draft with the projected cost per unit and installation. Staff will then use the final approved draft to develop Standard Drawings/Details that include the new designs and technical specifications required for production of the signs. Upon completion of the new standard drawings, staff will bring forward a budget request to appropriate funds to implement the replacement of City Entry Signs with the new design.
FISCAL IMPACT:
There is no current impact for the conceptual design. The final drawings/detail and cost for implementation will be provided at a later date.
ATTACHMENTS:
Proposed Revisions to the City Entry Sign Design.pdf
Presentation_Proposed Revisions to the City Entry Sign Design.pdf 1448
1449
1450
1451
PROPOSED REVISIONS
TO THE
CITY ENTRY SIGN DESIGN
CITY OF WILDOMAR
OCTOBER 11, 2023
1452
TIMELINE
Council
Recommendation
Final
Proposed
Design
Create Standard
Design
Budget
Allocation Implementation
1453
EXISTING
CITY ENTRY SIGN
Green Background
White Boarder
24” x 48”
Single Post
8ft above ground
.
1454
EXISTING
CITY ENTRY SIGN
LOCATIONS
Grand s/o Corydon
Clinton Keith e/o Grand
Palomar St @ Washington
Clinton Keith w/o Copper Craft
Bundy Canyon@Cottonwood
Cottonwood @ Acacia
1455
PROPOSED REVISION TO CITY ENTRY SIGN
1456
PROPOSED REVISION TO CITY ENTRY SIGN
1457
PROPOSED REVISION TO CITY ENTRY SIGN
SIGN BLADE OPTIONS
1458
DISCUSSION POINTS
• Post - Options 1 or 2
• Background – Option A or B
• Amount of Sign Blades
• Language on Sign Blades
• Option 1 = single post
• Option 2 = double post
• Option A = Solid Color
• Option B = Textured background
• Sign Blades Option
• Population
• Muni Codes
• Website
• Slogan (Tradition, Opportunity, Progress)
1459
CITY OF WILDOMAR
CC - REGULAR MEETING
FUTURE AGENDA ITEMS
Meeting Date: October 11, 2023
SUBJECT: Future Agenda Items
SUBMITTED BY: Janet Morales
ACTION:
Title- Councilmember-Anticipated Date
1. Amend Fencing Requirements - Benoit - Jan 2024
2. Official reserve policy - Marquez - Nov 2023
1460
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 4.1
Meeting Date: October 11, 2023
SUBJECT: Cemetery Minutes - September 13, 2023 Regular Meeting SUBMITTED BY: Janet Morales
PREPARED BY: Janet Morales
ACTION:
Approve the Minutes as presented
ATTACHMENTS:
1. 09-13-2023 Regular Minutes - WCD
1461
Cemetery District – CC - Regular Meeting – Minutes – September 13, 2023
MINUTES
CITY OF WILDOMAR
CEMETERY DISTRICT –REGULAR MEETING
WEDNESDAY, SEPTEMBER 13, 2023
COUNCIL CHAMBERS
23873 CLINTON KEITH ROAD SUITE 106
WILDOMAR, CA 92595
CALL TO ORDER THE WILDOMAR CEMETERY DISTRICT
The regular session meeting was called to order by Chair Morabito at 7:48 P.M.
ROLL CALL
Members in attendance: Ashlee DePhillippo, Carlos Marquez, Bridgette Moore, Joseph Morabito
Members absent: Dustin Nigg
Staff in Attendance: City Manager York, City Attorney Jex, City Clerk Morales, Community Development Director Bassi, Finance Manager Jantz, Public Works Director Farag, Administrative Services Director Schrader, IT Technician Sung, Community Services Director Torres, Human Resources and Risk Manager Wolf and Code Enforcement Supervisor Berroteran.
PUBLIC COMMENTS
None.
BOARD COMMUNICATIONS
None.
APPROVAL OF THE AGENDA AS PRESENTED
Moved by Bridgette Moore, seconded by Carlos Marquez to Approve the Agenda as presented.
Motion Approved: 4 – 0
Voting For: Ashlee DePhillippo, Carlos Marquez, Bridgette Moore, Joseph Morabito Voting Against: None
Abstain: None
Absent: Dustin Nigg
4. CEMETERY CONSENT CALENDAR
Moved by Bridgette Moore seconded by Carlos Marquez to Approve the Agenda as presented.
Motion Approved: 4 – 0
Voting For: Ashlee DePhillippo, Carlos Marquez, Bridgette Moore, Joseph Morabito 1462
Cemetery District – CC - Regular Meeting – Minutes – September 13, 2023 Voting Against: None
Abstain: None
Absent: Dustin Nigg
4.1 Cemetery Minutes – August 9, 2023 Regular Meeting
Approved the minutes as presented.
4.2 July 2023 Cemetery Treasurers Report
Approved the Treasurer’s Report for July 2023.
4.3 Warrant Register Cemetery Aug 2023
Approve the following:
For Fiscal Year 2022/20231.
Warrant Register dated 08-17-2023 in the amount of $920.32.
For Fiscal Year 2023/20241.
Warrant Register dated 08-03-2023 in the amount of $3,532.23.2.
Warrant Register dated 08-10-2023 in the amount of $169.49.3.
Warrant Register dated 08-17-2023 in the amount of $704.74.4.
Warrant Register dated 08-31-2023 in the amount of $5,237.93.
5. CEMETERY PUBLIC HEARINGS
None scheduled.
6. CEMETERY GENERAL BUSINESS
None scheduled.
GENERAL MANAGER REPORT
None.
FUTURE AGENDA ITEMS
None.
ADJOURN THE WILDOMAR CEMETERY DISTRICT MEETING
There being no further business, Chair Morabito adjourned the meeting at 7:49 p.m.
Submitted by: Approved by:
Janet Morales, CMC Joseph Morabito
City Clerk Chair
1463
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 4.2
Meeting Date: October 11, 2023
SUBJECT: Warrant Register Cemetery September 2023
SUBMITTED BY: Nicholas Neidiffer
PREPARED BY: Nicholas Neidiffer
ACTION:
Approve the following:
For Fiscal Year 2023/2024
1. Warrant Register dated 09-07-2023 in the amount of $228.83.
2. Warrant Register dated 09-14-2023 in the amount of $63.95.
3. Warrant Register dated 09-28-2023 in the amount of $4,121.65.
DISCUSSION:
The Wildomar Cemetery District requires that the Trustees audit payments of demands and direct the General Manager to issue checks. The Warrant Registers are submitted for approval.
FISCAL IMPACT:
These Warrant Registers will have a budgetary impact in the amount and fiscal year noted in the recommendation section of this report. These costs are included in the Fiscal Year 2022/23 and 2023/24 Budget.
ATTACHMENTS:
Warrant Reg CEM Sept 2023 Voucher Listings.pdf
1464
09/07/2023
Voucher List
City of Wildomar
1 8:43:08AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217113 9/7/2023 001720 STERICYCLE, INC 8004550918B CONTRACTUAL SHREDDING SVC 228.83 Total : 228.83
1 Vouchers for bank code : wf Bank total : 228.83
1 Vouchers in this report Total vouchers : 228.83
1465
09/14/2023
Voucher List
City of Wildomar
1 10:50:08AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217140 9/14/2023 000790 SPARKLETTS 90923 CEMETERY DRINKING WATER THROUGH 09/09/23
63.95 Total : 63.95
1 Vouchers for bank code : wf Bank total : 63.95
1 Vouchers in this report Total vouchers : 63.95
1466
09/28/2023
Voucher List
City of Wildomar
1 3:18:17PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217205 9/28/2023 000240 ALWAYS RELIABLE BACKFLOW 9626 CEMETERY ANNUAL BACKFLOW TEST 55.00 Total : 55.00
217206 9/28/2023 000367 CINTAS CORPORATION 4166806129 STAFF UNIFORM & TOWEL MAINTENANCE 141.66 4167475057 STAFF UNIFORM & TOWEL MAINTENANCE 141.66
4168181267 STAFF UNIFORM & TOWEL MAINTENANCE 141.66
Total : 424.98
217207 9/28/2023 000367 CINTAS CORPORATION 9238940234 CEMETERY EQUIPMENT (EYE WASH
STATION)
141.38
Total : 141.38
217208 9/28/2023 001338 DEANZA TERMITE & PEST CONTROL, INC632438B PEST CONTROL CEMETERY (7/19/23) 55.00 Total : 55.00
217209 9/28/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT 12548866 07/19/23-08/19/23 CEMETERY WATER
SERVICE
2,714.11
Total : 2,714.11
217210 9/28/2023 000941 FRONTIER 81923 CEMETERY VOICE/INTERNET SVC 08/19/23-09/
65.98 Total : 65.98
217211 9/28/2023 000186 RIGHTWAY 354367 (2) CEMETERY RESTROOM
MAINTENANCE/SERVIC
449.55
Total : 449.55
217212 9/28/2023 000094 STAUFFERS LAWN EQUIPMENT 334502 EQUIPMENT MAINTENANCE REPAIR 139.54 336303 EQUIPMENT MAINTENANCE REPAIR 76.11
Total : 215.65
8 Vouchers for bank code : wf Bank total : 4,121.65
8 Vouchers in this report Total vouchers : 4,121.65
1467
09/28/2023
Voucher List
City of Wildomar
2 3:18:17PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 1468
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 4.3
Meeting Date: October 11, 2023
SUBJECT: August 2023 Cemetery Treasurers Report
SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Approve the Treasurer’s Report for August 2023.
SUMMARY:
August 2023 Cemetery Treasurers Report
DISCUSSION:
Attached is the Treasurer’s Report for Cash and Investments for the month of August 2023.
FISCAL IMPACT:
This is only a report of balances for the Cemetery, therefore it has no fiscal impact.
ACCOUNT CODE:
300-1011
301-1011
ATTACHMENTS:
August 2023 Cemetery Treasurer's Report
1469
PERCENT
OF DAYS STATED
FUND BOOK VALUE FACE VALUE MARKET VALUE PORTFOLIO TO MAT. RATE 301 $ 407,437.65 $ 407,437.65 $ 407,437.65 28.76% 0 5.52% 300 $ 1,016,754.77 $ 1,016,754.77 $ 1,009,483.79 71.24% 771 Variable $ 1,424,192.42 $ 1,424,192.42 $ 1,416,921.44 100.00%
+ + WITHDRAWALS/
BEGINNING DEPOSITS/ INTEREST SALES/ ENDING STATED
FUND BALANCE PURCHASES DEPOSITED MATURITIES BALANCE RATE 301 $ 405,536.80 $ - $ 1,900.85 $ - $ 407,437.65 5.52%
300 $ 1,014,755.77 $ - $ 1,999.00 $ - $ 1,016,754.77 Variable TOTAL $ 1,420,292.57 $ - $ 3,899.85 $ - $ 1,424,192.42
WILDOMAR CEMETERY DISTRICT
TREASURER'S REPORT FOR
CASH AND INVESTMENT PORTFOLIO
August 2023
DISTRICT INVESTMENT
ISSUER
ISSUER
TOTAL
CAMP POOL
CAMP MANAGED ACCOUNT
CAMP POOL
CAMP MANAGED ACCOUNT
City Treasurer
In compliance with the California Code Section 53646, as City Treasurer for the Wildomar Cemetery District, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the District's expenditure requirements for the next six months.
I also certify that this report reflects all Government Agency pooled investments and all of the District's Bank Balances.
Heidi Schrader 9/19/2023 Heidi Schrader Date
1470
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 4.4
Meeting Date: October 11, 2023
SUBJECT: Wildomar Cemetery District Records Management Retention Schedule Update
SUBMITTED BY: Janet Morales
PREPARED BY: Janet Morales
ACTION:
Adopt a Resolution entitled:
RESOLUTION NO. WCD2023 - _____
A RESOLUTION OF THE BOARD OF TRUSTEES OF THE WILDOMAR CEMETERY
DISTRICT, WILDOMAR, CALIFORNIA, UPDATING THE RECORDS RETENTION
SCHEDULE FOR THE WILDOMAR CEMETERY DISTRICT
SUMMARY:
The Wildomar Cemetery District is updating its retention schedule to ensure that all records are maintained and retained in accordance with federal, state, and local codes and statutes.
BACKGROUND:
The Cemetery District updates its Records Management Policy and/or Records retention as needed to reflect current laws and best practices for efficient management of records.
DISCUSSION:
The current update incorporates additional records on file from the Cemetery District prior to annexation. All changes made are in accordance with Government Code Section 34090. A red-lined version of the changes for the Cemetery District is included in the attachment to this staff report. Staff recommends that the Board adopt the updated retention schedule. There were no changes made to the records management policy.
FISCAL IMPACT:
None.
ATTACHMENTS:
1471
1. Resolution - new
Exhibit A - Cemetery Records Retention Schedule Updated - redlined
2. Resolution WCD2023-01
1472
RESOLUTION NO. WCD2023 - ____
A RESOLUTION OF THE BOARD OF TRUSTEES OF THE WILDOMAR
CEMETERY DISTRICT, WILDOMAR, CALIFORNIA, UPDATING THE
RECORDS RETENTION SCHEDULE FOR THE WILDOMAR CEMETERY
DISTRICT
WHEREAS, the Board of Trustees of the Wildomar Cemetery District recognizes its responsibility and obligation to foster efficient and cost-effective government and further recognizes the central importance of the management and protection of its records; and,
WHEREAS, the Board of Trustees adopted a policy on March 11, 2020, that governs the management of public records from creation through processing, distribution, organization, protection, storage and retrieval until their ultimate disposition in accordance with State and Federal regulations; and,
WHEREAS, the Board of Trustees further desires to adopt updated guidelines for the retention of public records to ensure records are retained for their useful life but encourages the destruction of records that are no longer necessary to minimize the costs associated with the storage of records that are no longer needed.
THE BOARD OF TRUSTEES OF THE WILDOMAR CEMETERY DISTRICT DOES RESOLVE AS FOLLOWS:
SECTION I. The Records Retention schedule adopted as Exhibit “A” to Resolution No. WCD2023-01 is repealed.
SECTION II. The Board of Trustees adopts the new Records Retention Schedule attached hereto as Exhibit “A.”
PASSED, APPROVED, AND ADOPTED this 11th day of October, 2023. ______________________________
Joseph Morabito
Chair
APPROVED AS TO FORM: ATTEST:
______________________________ ______________________________ Thomas D. Jex Janet Morales, CMC
District Counsel Clerk of the Board
1473
EXHIBIT “A”
RECORDS RETENTION SCHEDULE
1474
RECORD SERIES RETENTION CITATION DESCRIPTOR
Cemetery Deeds P GC 34090(a), 60201
Cemetery Maps P GC 34090, 60201 HS
§§8330, 8331
Bank Statements AU + 4 GC 34090, 60201
Checking Account Ledger AU + 4 GC 34090, 60201
Expense & Revenue Ledger AU + 4 GC 34090, 60201
Check Stubs AU + 4 GC 34090, 60201
Cash Receipts AU + 4 GC 34090, 60201
Financial Statements/Audits P GC 34090
Work Release Sign in Sheets CU +2 GC 34090
Purchasing of lots & niches Receipt
Records for purchase of
lots/niches
P GC 34090, 60201 HS
§§8330, 8331
Cemetery Invoices/Receipts AU + 4 GC 34090, 60201
Cemetery Software P GC 34090(a), 60201
Minutes, Resolutions - Cemetery
District P GC 34090, 60201 1898 - 2011
EXHIBIT A RECORDS RETENTION SCHEDULE
CITY OF WILDOMAR
CEMETERY
1475
1476
1477
1478
1479
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 4.5
Meeting Date: October 11, 2023
SUBJECT: Acceptance of FY2021-22 Cemetery District Annual Comprehensive Financial Report
SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Receive and file the FY 2021-22 Cemetery District Annual Comprehensive Financial Report.
SUMMARY:
Acceptance of FY2021/22 Audited Cemetery District Annual Comprehensive Financial Report DISCUSSION:
The firm of Roger, Anderson, Malody & Scott LLP performed the annual financial audit of the City of Wildomar Cemetery District, which is now called the Annual Comprehensive Financial Report or ACFR.
This audit is required to be performed in accordance with Generally Accepted Accounting Standards and Government Auditing Standards. At the end of the audit test work, the audit firm issues an opinion as to the fairness of presentation of the financial position of the City.
The following statement was issued by the auditors in their report under Opinions:
“In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the governmental activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of the City, as of June 30, 2022, and the respective changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.”
This signifies that the City received a clean opinion on its financial statements.
Some highlights from the audit report are:
1480
• The District General Fund balance on June 30, 2022 was $1,057,551. This represents 114.63% of actual District General Fund operating expenditures in fiscal year 2021-22. • The total fund balance across all District governmental funds on June 30, 2022 was $1,362,826.
The Wildomar Cemetery District financial activities are included in a separate report for fiscal year 2021-22 and a staff report is included as part of the Wildomar Cemetery District Meeting Agenda for tonight’s meeting.
In summary:
1. The audits were delayed due to staff turnover in the Administrative Service Department
2. The audit covered the 3 Cemetery District funds.
3. The audit reports received a clean opinion on its financial statements.
4. The Management Letter includes findings which management has addressed.
FISCAL IMPACT:
This is only for acceptance of the audited financial report for FY2021-22 and does not convey any appropriations of budget adjustments. Therefore, this item does not present any direct fiscal impact.
ATTACHMENTS:
FY2021-22 City of Wildomar Cemetery ACFR.pdf
FY2021-22 Post SAS 114 Cemetery Letter
FY2021-22 ACFR Management Comment Letter.pdf
FY2021-22 GAGAS Letter - Wildomar.pdf
1481
WILDOMAR CEMETERY DISTRICT
A SUBSIDIARY DISTRICT
OF THE CITY OF WILDOMAR
FINANCIAL STATEMENTS
For the year ended June 30, 2022
1482
Wildomar Cemetery District
Financial Statements
June 30, 2022
TABLE OF CONTENTS
Independent Auditor’s Report ................................................................................................... 1 Management’s Discussion and Analysis ................................................................................. 4 Basic Financial Statements:
Government-wide Financial Statements
Statement of Net Position .............................................................................................. 11 Statement of Activities .................................................................................................... 12 Fund Financial Statements
Balance Sheet – Governmental Funds .......................................................................... 13 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ................................................................................... 14 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds ........................................................................................... 15 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ........... 16 Notes to Financial Statements ....................................................................................... 17 Required Supplementary Information:
Notes to Required Supplementary Information .................................................................... 38 Budgetary Comparison Schedule – General Fund .............................................................. 39 Schedule of the District’s Proportionate Share of Net Pension Liability ............................... 40 Schedule of Contributions .................................................................................................... 41 Supplementary Information:
Budgetary Comparison Schedule – Capital Projects Fund .................................................. 42 Budgetary Comparison Schedule – Endowment Fund ........................................................ 43 1483
735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
ramscpa.net
PARTNERS
Terry P Shea. CPA
Scott W Manno, CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A Weleb,r. CPA. MBA. CGMA
Jenny W Liu, CPA. MST
Gardenya Duran, CPA. CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)
MANAGERS/ STAFF
Seong-Hyea Lee, CPA. MBA
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Veronica Hernandez, CPA
Laura Arvizu, CPA
John Maldonado, CPA. MSA
Julia Rodnguez Fuentes. CPA. MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
MEMBERS
Amencan lnslltute of
Certified Public Accountants
PCPS Tlie A/CPA All,ance
for CPA Fmns
Governmental Aud,1
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California Society of
Cert1f1ed Public Accountants
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IIIIJ
ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
-1-
Independent Auditors’ Report
President and Board of Trustee Members
Wildomar Cemetery District
Wildomar, California
Report on the Audit of the Financial Statements
Opinions
We have audited the accompanying financial statements of the governmental activities and each major fund of the Wildomar Cemetery District (the District), a component unit of the City of Wildomar, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the District’s basic financial statements as listed in the table of contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the District as of June 30, 2022, and the respective changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the District and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the financial statements present only the Cemetery District, do not purport to, and do not present the financial position of the City of Wildomar, California, as of June 30, 2022, or the changes in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinions are not modified with respect to this matter.
1484
-2-
As discussed in Note 7 to the financial statements, the District has adopted the provisions of Governmental Accounting Standards Board (GASB) Statement No. 87, Leases, for the year ended June 30, 2022. Our opinions are not modified with respect to this matter.
Responsibilities of Management for the Financial Statements The District’s management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America; and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, management is required to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinions. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS will always detect a material misstatement when it exists. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with GAAS, we:
Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control. Accordingly, no such opinion is expressed.
Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the District’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit.
1485
-3-
Required Supplementary Information
Accounting principles generally accepted in the United States of America require that the required supplementary information, as listed in the table of contents, be presented to supplement the basic financial statements. Such information is the responsibility of management and, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We have applied certain limited procedures to the required supplementary information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management about the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the District’s basic financial statements. The supplementary information, as listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The budgetary comparison information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated October 3, 2023 on our consideration of the District’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the District’s internal control over financial reporting and compliance.
San Bernardino, California
October 3, 2023
1486
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-4-
As management of the Wildomar Cemetery District (the District), we offer readers of the District’s financial statements this narrative overview and analysis of the financial activities of the District for the fiscal year ended June 30, 2022. We encourage the reader to consider the information presented here in conjunction with the District’s financial statements which follow this discussion.
THE FINANCIAL HIGHLIGHTS
The assets and deferred outflows of resources of the Districtexceeded its liabilities and deferred inflows of resources as of June 30, 2022, by $2.1 million (net position). The District’s total net position decreased by $164,299. The primary reasons for the decrease are as follows:
o Assets – Capital assets are higher by $165,272 due to work on the Cemetery District’s Frontage.
o Deferred Inflows and Outflows of Resources – Deferred Pension-related items increased by a net of $117,946 due to additional staff members hired in fiscal year 2021-22.
o Liabilities – Total liabilities are higher by $204,315 due to increased pre-need sales and the implementation of GASB 87, Leases.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the District’s basic financial statements. These basic financial statements are comprised of three components:
1) Government-wide financial statements,
2) Fund financial statements, and
3) Notes to the financial statements.
This report also contains required supplementary information in addition to the basic financial statements themselves.
Government-wide financial statements
As previously discussed, government-wide financial statements detail all capital assets, including infrastructure, depreciation, and long-term debt. Specifically, these statements are designed to provide an expansive overview of the District’s finances. Given its scope and to adequately present this data in a comprehensible format, the government-wide financial statements are divided into two subcategories, the Statement of Net Position and the Statement of Activities.
These statements reasonably provide long and short-term information regarding the District’s financial condition.
1487
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-5-
The District’s statements provide a manageable yet comprehensive view of the District’s economic position, appropriately accounting for all revenue and expenses during the specified fiscal year. To accomplish this, government-wide financial statements are reported utilizing the flow of economic resources (cost of services) measurement focus and the accrual method of accounting. Using the flow of economic resources measurement focus allows the District to provide financial transparency insofar as all assets, deferred outflows of resources, liabilities, and deferred inflows of resources are listed on the Statement of Net Position. The added use of the accrual basis of accounting allows the District a ‘real-time’ advantage as revenues are recognized when earned and expenses are recognized when incurred.
The Statement of Net Position outlines the District’s assets, deferred outflows of resources, liabilities, and deferred inflows of resources with the difference reported as net position. While fluctuations are expected, over time increases or decreases in the District’s net position could be used to gauge the District’s financial standing to ascertain whether it is improving or deteriorating.
The Statement of Activities demonstrates how the District’s net position evolves during the current fiscal year. Specifically, this statement provides comparative analysis between direct expenses and program revenues for each functional activity of the District. In this format, net position changes are recorded in real time when triggered by underlying events without respect to the timing of the related cash flows. Because of this, it is expected that revenue and expenses for some items (such as uncollected taxes and earned but unused vacation leave) will result in recorded cash flows in future fiscal periods.
Combined, the Statements reveal functions of the District that can be divided into two categories:
1) Governmental activities, and
2) Business-type activities.
Governmental activities are chiefly supported by:
a) Taxes derived from such sources as property tax, and:
b) Charges for services and investment earnings.
Governmental activities of the District are for general government. In addition, the District does not have any business-type activities.
Fund Financial Statements
A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. Specifically, these Fund Financial Statements cover segregated groupings of related accounts whose funds have been designated for specific activities or purpose. They provide a detailed accounting of revenue and expenditures, assets, deferred outflows of resources, liabilities, deferred inflows of resources, and remaining fund balances for each fund.
This helps to ensure and demonstrate finance related legal compliance. 1488
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-6-
Fund financial statements differ from activity reports due to the way capital outlay, depreciation, long-term debt, compensated absences, deferred revenues, and intergovernmental receivables are reported. The impact of these differences is laid out in the notes accompanying the financial statements.
Governmental funds
Governmental funds are reported in essentially the same way as governmental activities in the government-wide financial statements with an exception---governmental fund financial statements focus on near-term inflows and outflows of spendable resources and balances of spendable resources. This means governmental fund financial statements identify current sources and uses of money within the immediate fiscal year. Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assist in determining whether there are sufficient financial resources available to meet the District’s current needs.
Since the scope of the governmental funds is different than that of the government- wide financial statements, it is beneficial to comparatively examine information presented for the governmental funds with information presented for governmental activities in the government-wide financial statements.
The reader gains a clearer picture of the long-term impacts current financial decisions might yield.
When examined together, the governmental funds Balance Sheet and Statement of Revenues, Expenditures, and Changes in Fund Balances provide the reader with a different snapshot that identifies variances between the two different methodologies of accounting for governmental activities and governmental funds.
The District maintains three individual governmental funds. Information is summarized in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund, Capital Projects Fund and Endowment Fund. Data from the three governmental funds are combined into a single, aggregated presentation.
The District adopts an annual appropriated budget for its general fund. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget.
Notes to the Basic Financial Statements
The Notes to the Basic Financial Statements provide additional information that is essential to a full understanding of the data provided in the government-wide and fund financial statements.
The Notes to the Basic Financial Statements can be found in the Table of Contents under the heading Notes to Financial Statements.
1489
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-7-
Required Supplementary Information and Supplementary Information In addition to the basic financial statements and included within the notes, this report also presents Required Supplementary Information.
Required supplementary information includes budgetary comparison schedules for the two governmental funds to demonstrate compliance with the annual budget as adopted and amended, miscellaneous plan information and schedule of contributions. Required Supplementary Information can be found following the Notes to the Basic Financial Statements.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve as a useful indicator of a government's financial position over time. In the case of the District, assets and deferred outflows of resources exceeded the liabilities and deferred inflows of resources as of June 30, 2022, by $2.1 million (net position).
During the fiscal year ended June 30, 2022, net position was $2.1 million of which nearly $.98 million is invested in capital assets such as land, equipment, and buildings. Of the remaining total, nearly $0.3 million is restricted for endowment care and nearly $0.83 million is unrestricted. Of note is the fact that the District has no outstanding debt related to capital assets held.
Table 1 – Statement of Net Position – Governmental Activities 2022 2021
Assets:
Current and other assets 1,648,861 $ 1,653,541 $
Capital assets 1,146,824 981,552
Total Assets 2,635,093 2,795,685
Deferred outflows of resources:
Deferred pension-related items 40,875 42,190
Total Deferred Outflows of Resources 42,190 40,875
Liabilities:
Other Liabilities 277,664 171,762
Long-term liabilities 320,002 221,589
Total Liabilities 393,351 597,666
Deferred inflows of resources:
Deferred pension-related items 134,582 15,321
Total Deferred Inflows of Resources 15,321 134,582
Net Position:
Net Investment in capital assets 985,402 981,552
Restricted 289,168 281,809
Unrestricted 829,742 1,005,250
Total Net Position $ 2,268,611 2,104,312 $
Wildomar Cemetery District
Statement of Net Position - Summary
June 30, 2022 and 2021
Governmental Activities
1490
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-8-
Table 2 – Statement of Activities – Governmental Activities 2022 2021
Revenues:
Program revenues:
Charges for services 128,683 $ 72,740 $
Operating grants and contributions 35,846 26,314
General revenues:
Property taxes 631,414 597,345
Investment earnings (17,509) 6,030
Miscellaneous - 2,445
Total Revenues 704,874 778,434
Expenses:
General government 942,733 731,007
Total Expenses 731,007 942,733
Increase (decrease) in net position (26,133) (164,299)
Net position, beginning of year 2,268,611 2,294,744
Net position, end of year $ 2,268,611 2,104,312 $
Governmental Activities
Wildomar Cemetery District
Statement of Activities
For the years ended June 30, 2022 and 2021
During fiscal year 2021-22, the change in net position decreased by $164,299 when compared to fiscal year 2020-21. The year over year changes to revenues increased by $73,560, with Property Taxes increasing by $34,069, Charges for Services increasing by $55,943, Miscellaneous Revenues decreasing by $2,445, and Investment Earnings decreasing by $23,539. Expenses increased year over year by $211,726. Expenses increased due to additional staff allocations and implementation of GASB 87 Leases.
Financial Analysis of Governmental Funds
As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance–related legal requirements.
Governmental Funds
As stated, governmental fund financial statements identify current sources and uses of money.
Benefits derived include a detailed short-term view of the District’s general government operations and the basic services it provides, which assists in determining whether there are sufficient financial resources available to meet the District’s current needs.
The financial position of the District’s governmental funds has decreased when compared to the previous fiscal year. The total ending fund balance for the District’s governmental funds was $1.36 million which represented a $110,582 decrease from the prior fiscal year balance. Most of this decrease was related to additional personnel costs and implementation of GASB 87 Leases. 1491
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-9-
The General Fund is the primarily funding source for the District. At fiscal year end, the unassigned fund balance of the general fund was $1.05 million. The General Fund had an excess of expenditures over budgeted amount for capital outlay due to the implementation of GASB 87, Leases.
CAPITAL ASSETS
The District’s net investment in capital assets (Table 3) for its governmental activities as of June 30, 2022, is $1.146 million (net of accumulated depreciation). This investment in capital assets includes land, right-to-use assets, buildings and improvements and furniture and equipment. For more information, please refer to Notes 1E and 4 in the notes to financial statements. The capital assets of the District are those assets which are used in the performance of the District’s functions. Depreciation/amortization on capital assets is recognized in the Government-wide financial statements.
Table 3 – Summary of Capital Assets
2022 2021 Change
Governmental activities:
Capital assets, net
Land 963,390 $ 963,390 $ - $
Right-to-use 147,786 - 147,786
Buildings and improvements 11,301 12,110 (809)
Furniture, fixtures and equipment 24,347 6,052 18,295
Total $ 981,552 1,146,824 $ 165,272 $
Wildomar Cemetery District
Summary of Changes in Capital Assets
June 30, 2022
1492
Wildomar Cemetery District
Management’s Discussion and Analysis
For the Year Ended June 30, 2022
-10-
LONG-TERM LIABILITIES
At year end, the District had $184,796 in outstanding long-term liabilities for Governmental Activities. These liabilities are related to compensated absences and leases payable. See Notes 6 and 7 for additional information.
Table 4 – Summary of Long-Term Liabilities
2022 2021 Change
Governmental activities:
Leases 161,422 $ - $ 161,422 $
Compensated absences 23,374 12,411 10,963
Total $ 12,411 184,796 $ 172,385 $
Wildomar Cemetery District
Summary of Changes in Long-term Liabilities
June 30, 2022
ECONOMIC FACTORS AND OUTLOOK FOR FUTURE YEARS
The staff and Board of Trustees serve the residents by keeping the cost of interments down, keeping staffing at optimum levels, and attempting to perform most work with the existing staff.
Key budget assumptions for forecasting General Fund revenues and expenditures include the following:
Increase in property taxes due to increases in valuations. Effect of the district’s reorganized boundaries
Cemetery Master Plan
The Adopted Operating Budget for Fiscal Year 2022-23 is structurally balanced and attempts to balance accomplishment of the Trustee’s goals and objectives while maintaining financial stability.
REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the Wildomar Cemetery District finances for all those with an interest in the District’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:
Wildomar Cemetery District
Attention: Administrative Services Director
23873 Clinton Keith Road, Suite 201
Wildomar, California 92595
1493
Wildomar Cemetery District
Statement of Net Position
June 30, 2022
The accompanying notes are an integral party of these financial statements. -11-
Governmental
Activities
ASSETS
Cash and investments 1,329,744 $
Restricted cash and investments 289,168
Due from other governments 24,724
Inventories 5,225
Capital assets, not being depreciated 963,390
Capital assets, net of depreciation 183,434
Total Assets 2,795,685
DEFERRED OUTFLOWS OF RESOURCES
Pension related items 40,875
Total deferred outflows of resources 40,875
LIABILITIES
Accounts payable 26,601
Accrued liabilities 35,868
Deposits payable - pre-need 215,195
Noncurrent Liabilities:
Due within one year 61,011
Due in more than one year:
Compensated absences 17,530
Leases 106,255
Net pension liability 135,206
Total liabilities 597,666
DEFERRED INFLOWS OF RESOURCES
Pension related items 134,582
Total deferred inflows of resources 134,582
NET POSITION
Net investment in capital assets 985,402
Restricted for:
Endowment care 289,168
Unrestricted 829,742
Total net position 2,104,312 $
1494
Wildomar Cemetery District
Statement of Activities
For the year ended June 30, 2022
The accompanying notes are an integral party of these financial statements. -12-
Program revenues Net (expense)
Charges Operating Capital revenue and
for grants and grants and changes in
Expenses services contributions contributions net position Governmental Activities:
General government 942,733 $ 128,683 $ 35,846 $ - $ (778,204) $ Total Governmental
Activities 942,733 $ 128,683 $ 35,846 $ - $ (778,204) $ General revenues:
Property taxes 631,414
Investment earnings (17,509)
Total general revenues 613,905
Change in net position (164,299)
Net position, beginning of year 2,268,611
Net position, end of year 2,104,312 $
1495
Wildomar Cemetery District
Balance Sheet
Governmental Funds
June 30, 2022
The accompanying notes are an integral party of these financial statements. -13-
Capital Total
General Projects Endowment Governmental
Fund Fund Fund Funds
ASSETS
Cash and investments 1,306,519 $ 23,225 $ - $ 1,329,744 $ Restricted cash and investments - - 289,168 289,168
Due from other governments 24,724 - - 24,724
Inventories 5,225 - - 5,225
Total assets 1,336,468 $ 23,225 $ 289,168 $ 1,648,861 $
LIABILITIES
Accounts payable 19,483 $ 7,118 $ - $ 26,601 $
Accrued liabilities 35,868 - - 35,868
Deposits payable - pre-need 215,195 - - 215,195
Total liabilities 270,546 7,118 - 277,664
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - property taxes 8,371 - - 8,371
Total deferred inflows of resources 8,371 - - 8,371
FUND BALANCES (DEFICIT)
Nonspendable:
Inventories 5,225 - - 5,225
Permanent fund corpus - - 261,535 261,535
Restricted for:
Capital projects - 16,107 - 16,107
Endowment care - - 27,633 27,633
Unassigned 1,052,326 - - 1,052,326
.
Total fund balances 1,057,551 16,107 289,168 1,362,826
Total liabilities, deferred inflows of
resources and fund balances 1,336,468 $ 23,225 $ 289,168 $ 1,648,861 $ 1496
Wildomar Cemetery District
Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position
June 30, 2022
The accompanying notes are an integral party of these financial statements. -14-
Fund balances of governmental funds 1,362,826 $
Amounts reported for governmental activities in the statement of net position are different because:
Capital assets net of depreciation have not been included as financial resources in government fund activity. 1,146,824
Other long-term assets are not available to pay for current period expenditures and, therefore, are reported as unavailable revenue in the funds. 8,371 Deferred outflows and inflows of resources related to pensions that are required to be recognized over a defined closed period.
Pension related deferred outflows of resources 40,875
Pension related deferred inflows of resources (134,582) Liabilities that are not due and payable in the current period and are not reported in the funds.
Leases (161,422)
Net pension liability (135,206)
Compensated absences (23,374)
Net position of governmental activities 2,104,312 $
1497
Wildomar Cemetery District
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Funds
For the year ended June 30, 2022
The accompanying notes are an integral party of these financial statements. -15-
General Capital Projects Endowment Governmental
Fund Fund Fund Funds
REVENUES
Property taxes 631,414 $ - $ - $ 631,414 $
Charges for services 102,433 - 26,250 128,683
Investment earnings 1,328 6 (18,843) (17,509)
Total revenues 735,175 6 7,407 742,588
EXPENDITURES
Current:
General government 494,045 6 48 494,099
Materials and services 142,657 - - 142,657
Debt service:
Principal 45,479 - - 45,479
Interest 773 - - 773
Capital outlay 239,625 35,876 - 275,501
Total expenditures 922,579 35,882 48 958,509
Excess (deficiency) of revenues over
expenditures (187,404) (35,876) 7,359 (215,921)
OTHER FINANCING RESOURCES (USES)
Lease acquisition 206,901 - - 206,901
Contributions from other governments - 35,846 - 35,846
Contributions to other governments (137,408) - - (137,408) Total other financing sources (uses) 69,493 35,846 - 105,339 Net change in fund balances (117,911) (30) 7,359 (110,582)
FUND BALANCES (DEFICIT)
Fund balances, beginning of year 1,175,462 16,137 281,809 1,473,408 Fund balances, end of year 1,057,551 $ 16,107 $ 289,168 $ 1,362,826 $ 1498
Wildomar Cemetery District
Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities For the year ended June 30, 2022
The accompanying notes are an integral party of these financial statements. -16-
Net change in fund balances - total governmental funds (110,582) $ Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlay as an expenditure in the full amount as current financial resources are used. However, in the Statement of Activities the cost of these assets is allocated over the estimated useful life as depreciation expense.
Capital outlay, net of disposals 232,003
Depreciation expense (66,731)
Governmental funds report activity of long-term liabilities as revenues and expenditures, but they are included as increases and reductions on the long-term liabilities in the Statement of Net Position.
Lease acquisition (206,901)
Principal payment 45,479
Net change in compensated absences (10,963)
Net change in the net pension liability (46,604)
Change in net position of governmental activities (164,299) $ 1499
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The accounting policies of the Wildomar Cemetery District (the “District”) conform to accounting principles generally accepted in the United States of America as applicable to governments. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for governmental accounting and financial principles. The following is a summary of the significant accounting policies.
A. Description of the Reporting Entity
The Wildomar Cemetery District (the District) is a public cemetery district operating under the provisions of the Health and Safety Code of the State of California. The District was created on March 28, 1955 for the purpose of operating a public cemetery for the residents of Wildomar, California. On July 28, 2011, the District was consolidated into the City of Wildomar as a subsidiary district. As a result, the structure of the District is a separate legal entity and the City Council of the City of Wildomar would oversee the operations of the District acting as the Board of Trustees.
The accompanying financial statements comply with the provisions of GASB in that the financial statements include all organizations, activities, and functions that comprise the District.
Component units are legally separate entities for which the District (the primary entity) is financially accountable. Financial accountability is defined as the ability to appoint a voting majority of the Organization’s governing body and either (1) the District’s ability to impose its will over the Organization or (2) the potential that the Organization will provide a financial benefit to, impose a financial burden on, the District. Using these criteria, the District has no component units.
The District is a component unit of the City of Wildomar and, accordingly, the financial statements of the District are included in the financial statements of the City. The District is an integral part of the reporting entity of the City of Wildomar. Only the funds of the District are included herein, therefore, these financial statements do not purport to represent the financial position or results of operations of the City. The District is reported as a discretely presented component unit of the City of Wildomar.
B. Implementation of Governmental Accounting Standards Board (GASB) Pronouncements The District has implemented GASB No. 87, Leases, please see note 7 for additional information.
C. Basis of presentation
The District has conformed to the pronouncements of the GASB, which are the primary authoritative statements of accounting principles generally accepted in the United States of America applicable to state and local governments.
1500
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-18-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Basis of presentation (continued)
Government-wide Statements: The government-wide financial statements (i.e., the Statement of Net Position and the Statement of Activities) report information on all of the nonfiduciary activities of the reporting entity. For the most part, the effect of inter-fund activity has been removed from these statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Currently, the District does not report any business-type activities.
The Statement of Activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are expenses that are clearly identifiable with a specific program, project, function or segment. Program revenues of the District include charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment. Taxes and other items that are properly not included among program revenues are reported instead as general revenues.
Separate financial statements are provided for governmental funds, proprietary funds, and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Currently, the District does not have any proprietary or fiduciary fund types. Major individual governmental funds are reported as separate columns in the fund financial statements.
Certain eliminations have been made as prescribed by accounting standards in regard to interfund activities, payables and receivables. All internal balances within the District have been eliminated on the statement of net position and the statement of activities.
D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the District considers revenues to be available if they are collected within the 60 days of the fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
1501
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-19-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D. Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
Property taxes, franchise taxes, licenses and interest associated with the current fiscal period are all considered to be susceptible to accrual and have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the government.
The District reports the following major governmental funds:
The General Fund is used to account for all financial resources of the District except those required to be accounted for in another fund. Included are transactions for services, rents, property taxes and interest. The general fund balance is available to the District for any purpose provided it is expended or transferred according to the rules of the Health and Safety Code and by approval of the Board of Trustees.
The Capital Projects Fund is used to account for financial resources used in making major capital improvement projects for the Cemetery. The resources are derived from the City of Wildomar.
The Endowment Fund is used to account for financial resources to be used for future maintenance of the Cemetery. The resources are derived from an endowment care fee assessed on each sale of a burial right and earnings on these resources. Only income earned on these resources may be used for services, supplies or capital asset acquisitions.
The principal must be preserved intact.
E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity Cash and Cash Equivalents
The District has defined cash and cash equivalents to include cash on hand, demand deposits, cash with fiscal agent, and short-term investments with original maturities of three months or less from the date of acquisition.
Investments
Investments are recorded at fair value. The estimated fair value of all investments is the quoted market price. Interest earned on all cash and investments is credited to the fund which holds the investment.
Restricted Assets
Certain resources are classified as restricted on the balance sheet because their use is limited to use in the future when the Cemetery no longer has space available to sell for burial rights.
1502
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-20-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Inventories
Inventory is valued at cost, which approximates fair value, on a first-in, first-out basis. These costs are recorded as expenditure when consumed rather than when purchased.
Capital Assets
Capital assets, which includes land, building, improvements, equipment, and infrastructure assets are reported in the governmental activities’ column in the government-wide statement of net position but are not reported in the fund financial statements. Capital assets are stated at cost (or estimated historical cost) and updated for additions or retirements during the year. Infrastructure and improvements are capitalized; the cost of normal maintenance and repairs that do not add to the value of the asset of materially extend the assets’ life are not. Donated capital assets are recorded at acquisition value at the date of donation. Capital assets ae depreciated using the straight-line method over the following useful lives:
Assets Years
Buildings and improvements 10 to 15 years
Furniture, fixtures and equipment 3 to 10 years
Costs of assets sold or retired (and related amounts of accumulated depreciation) are eliminated from the accounts in the year of sale or retirement and the resulting gain or loss is included in the operating statement of the related fund. In governmental funds, the sale of general capital assets is included in the statement of revenues, expenditures and changes in fund balances as proceeds from sale of assets.
Property Taxes
Property taxes attach as an enforceable lien on property as of January 1st each year. Secured property taxes are levied on July 1st and are payable in two installments, on December 10th and April 10th. The County of Riverside Assessor’s Office assesses all real and personal property within the County each year. The County of Riverside Treasurer’s Office remits current and delinquent property tax collections to the District throughout the year. Property tax in California is levied in accordance with Article 13A of the State Constitution at one (1%) of countywide assessed valuations.
1503
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-21-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Fund Equity
Fund balance in governmental funds are reported in classifications that comprise a hierarchy based primarily on the extent to which the District is bound to honor constraints on the specific purposes for which amounts in those funds can be spent. The District considers restricted fund balance to have been spent first when an expenditure is incurred for purposes for which both restricted and unrestricted fund balance is available. Similarly, when an expenditure is incurred for purposes for which amounts in any of the unrestricted classifications of fund balance could be used, the District considers committed amounts to be reduced first, followed by assigned amounts and then unassigned amounts. The following classifications describe the relative strength of the spending constraints placed on the purposes for which resources can be used:
Nonspendable Fund Balance – Includes amounts that cannot be spent because they are either not in spendable form, or, for legal or contractual reasons, must be kept intact.
Restricted Fund Balance – Constraints placed on the use of these resources are either externally imposed by creditors (such as through debt covenants), grantors, contributors or other governments; or are imposed by law (though constitutional provisions or enabling legislation).
Committed Fund Balance – Amounts that can only be used for specific purposes because of a formal action (resolution or ordinance) by the Board of Trustees, who is government's highest level of decision-making authority.
Assigned Fund Balance – Amounts that are constrained by the District's intent to be used for specific purposes, but that do not meet the criteria to be classified as restricted or committed. Intent can be stipulated by the governing body, another body, or by an official to whom the authority has been given.
Unassigned Fund Balance – These are either residual positive net resources of the General Fund in excess of what can properly be classified in one of the other categories, or negative balances in all other funds.
Net position presents the difference between assets, deferred outflows of resources, liabilities, and deferred inflows of resources, in the statement of net position. Net investment in capital assets is reduced by the outstanding balances of any borrowing used for the acquisition, construction or improvement of those assets. Net position is reported as restricted when there are legal limitations imposed on their use by the District, laws or regulations of other governments.
1504
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-22-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) E. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Net position/fund balance flow assumptions – The District’s policy is to spend restricted amounts first when an expenditure/expense is incurred for purposes for which both restricted and unrestricted resources are available. Therefore, restricted net position/fund balance is depleted before using unrestricted net position/fund balance. In governmental funds, when an expenditure is incurred for purposes for which amounts in any of the unrestricted fund balance classifications could be used, the assumed order of spending is first committed, assigned and then unassigned.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets, deferred outflows/inflows of resources, and liabilities and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.
2) CASH AND INVESTMENTS
Cash and investments are classified in the accompanying financial statements as follows:
Cash and investments 1,329,744 $
Restricted cash and investments 289,168
Total cash and investments 1,618,912 $
As of June 30, 2022, Cash and investments consisted of the following:
Deposits with financial institutions 1,371,245 $
Investments 247,667
Total cash and investments 1,618,912 $
The District invested cash from the Endowment Fund for the purpose of increasing earnings through investment activities. Cash not invested is held by the City of Wildomar in pooled accounts. These are identified by the District and the City by individual funds.
1505
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-23-
2) CASH AND INVESTMENTS (continued)
Deposits
The California Government Code requires California banks and savings and loan associations to secure a City’s deposits by pledging government securities with a value of 110% of the City’s deposits. California law also allows financial institutions to secure City’s deposits by pledging first trust deed mortgage notes having a value of 150% of a City’s total deposits. The City Treasurer may waive the collateral requirement for deposits which are fully insured up to $250,000 by the FDIC.
The collateral for deposits in federal and state-chartered banks is held in safekeeping by an authorized Agent of Depository recognized by the State of California Department of Banking. The collateral for deposits with savings and loan associations is generally held in safekeeping by the Federal Home Loan Bank in San Francisco, California as an Agent of Depository. These securities are physically held in an undivided pool for all California public agency depositors.
Under Government Code Section 53655, the placement of securities by a bank or savings and loan association with an “Agent of Depository” has the effect of perfecting the security interest in the name of the local government agency. Accordingly, all collateral held by California Agent of Depository are considered to be held for, and in the name of, the local governmental agency.
Authorized Investments
The following table identifies the investment types that are authorized for the City by the California Government Code and the City’s investment policy (which the District follows). The table also identifies certain provisions of the California Government Code (or the City’s investment policy, if more restrictive, which the District follows) that address interest rate risk, credit risk, and concentration of credit risk. This table does not address investments of debt proceeds held by bond trustees that are governed by provisions of debt agreements of the City, rather than the general provisions of the California Government Code or the City’s investment policy.
Maximum Maximum
Authorized Maximum Percentage Investment
Investment Type Maturity of Portfolio In One Issuer
U.S. Treasuries 5 years None None
Federal agency securities 5 years None None
Municipal bonds 5 years None None
Money market mutual funds N/A 20% None
Certificates of deposit N/A 10% None
Local Agency Investment Fund (LAIF) N/A None None
Banker’s acceptance notes 180 days 40% 30%
Commercial paper 270 days 25% 10%
Negotiable certificates of deposit 5 years 30% 5%
Joint Powers Authority Investment Pools N/A None None
1506
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-24-
2) CASH AND INVESTMENTS (continued)
Interest Rate Risk
Interest rate risk is the risk that changes in market interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity of an investment, the greater the sensitivity of its fair value to changes in market interest rates. One of the ways that the District manages its exposure to interest rate risk is by purchasing a combination of shorter term and longer-term investments and by timing cash flows from maturities so that a portion of the portfolio is maturing or coming close to maturity evenly over time as necessary to provide the cash flow and liquidity needed for operations.
Information about the sensitivity of the fair values of the District’s investments to market interest rate fluctuation are presented below:
12 months 13 to 24 25 to 60
Investment type Total or less months months
Money market mutual funds 247,667 $ 247,667 $ - $ - $
Total 247,667 $ 247,667 $ - $ - $
Credit Risk
Generally, credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. Presented below is the minimum rating required by the California Government Code and the actual ratings as of the year end for the Pool.
Minimum Rated
Investment Type Amount legal rating Aaa/AAA
Money market mutual funds 247,667 $ N/A 247,667 $
Total 247,667 $ 247,667 $
Concentration of Credit Risk
The California Government Code places limitations on the amount that can be invested in any one issuer. There were no investments in any one issuer (other than U.S. Treasury Securities, mutual funds and external investment pools) that represent 5% or more of total investments as of June 30, 2022.
1507
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-25-
2) CASH AND INVESTMENTS (continued)
Custodial Credit Risk
Custodial credit risk for deposits is the risk that, in the event of the failure of a depository financial institution, a government will not be able to recover its deposits or will not be able to recover collateral securities that are in the possession of an outside party. The custodial credit risk for investments is the risk that, in the event of the failure of the counterparty (e.g., broker-dealer) to a transaction, a government will not be able to recover the value of its investment or collateral securities that are in the possession of another party. The California Government Code does not contain legal requirements that would limit the exposure to custodial credit risk for deposits or investments, other than the following provision for deposits.
The California Government Code requires that a financial institution secure deposits made by state or local government units by pledging securities in an undivided collateral pool held by a depository regulated under state law (unless so waived by the governmental unit). The market value of the pledged securities in the collateral pool must equal at least 110% of the total amount deposited by the public agencies. California law also allows financial institutions to secure deposits by pledging first trust deed mortgage notes having a value of 150% of the secured public deposits.
As of June 30, 2022, all deposits with financial institutions in excess of federal depository insurance limit were held in collateralized accounts where the collateral is not held specifically in the name of the District, as described above. As of June 30, 2022, the District did not have any investments held by a broker-dealer (counterparty) that was used by the District to buy the securities.
3) FAIR VALUE MEASUREMENTS
Governmental Accounting Standards Board (GASB) Statement No. 72, Fair Value Measurements and Application, provides the framework for measuring fair value. The framework provides a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value with Level 1 given the highest priority and Level 3 the lowest priority. The three levels of the fair value hierarchy are as follows:
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the organization has the ability to access at the measurement date.
Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly. Level 2 inputs include the following:
Quoted prices for similar assets or liabilities in active markets. Quoted prices for identical or similar assets or liabilities in markets that are not active. Inputs other than quoted prices that are observable for the asset or liability (for example, interest rates and yield curves observable at commonly quoted intervals, volatilities, prepayment speeds, loss severities, credit risks, and default rates). Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs). 1508
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-26-
3) FAIR VALUE MEASUREMENTS (continued)
Level 3 inputs are unobservable inputs for the asset or liability.
Fair value of assets measured on a recurring basis as of June 30, 2022, are as follows:
Significant other
Fair observable inputs
Value (Level 2)
Money market mutual funds 247,667 $ 247,667 $
Total 247,667 $ 247,667 $
Fair values for investments are determined by using a matrix pricing technique. Matrix pricing is used to value securities based on the security’s relationship to benchmark quoted prices. 4) CAPITAL ASSETS
A summary of changes in capital assets is as follows:
Beginning Ending
balance Additions Deletions balance
Capital assets, not being depreciated:
Land 963,390 $ - $ - $ 963,390 $
Total capital assets, not being
depreciated 963,390 - - 963,390
Capital assets, being depreciated:
Right-to-use - 206,901 - 206,901
Buildings and improvements 349,598 - - 349,598
Furniture, fixtures and equipment 139,590 28,128 (7,565) 160,153 Total capital assets, being
depreciated 489,188 235,029 (7,565) 716,652
Less accumulated depreciation/amortization for:
Right-to-use amortization - (59,115) - (59,115)
Buildings and improvements (337,488) (809) - (338,297)
Furniture, fixtures and equipment (133,538) (6,807) 4,539 (135,806) Total Accumulated Depreciation (471,026) (66,731) 4,539 (533,218) Total Capital Assets, Being
Depreciated, Net 18,162 168,298 (3,026) 183,434
Governmental Activities
Capital Assets, Net 981,552 $ 168,298 $ (3,026) $ 1,146,824 $ Depreciation/amortization expense of $66,731 was charged to general government expense on the government-wide statements.
1509
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-27-
5) DEPOSITS PAYABLE - PRE-NEED
Included in deposits payable - pre-need is $215,195 which represents monies collected and held by the District in advance of services.
6) COMPENSATED ABSENCES PAYABLE
Compensated absences activity for the year ended June 30, 2022 was as follows:
Beginning Ending Due within
balance Additions Deletions balance one year
$ 10,963 12,411 $ - $ 23,374 $ 5,844 $
The liability for compensated absences will be paid in future years from the General Fund. 7) LEASES PAYABLE
During the current fiscal year, the financial statements include the adoption of GASB Statement No. 87, Leases. The primary objective of this statement is to enhance the relevance and consistency of information about governments' leasing activities. This statement establishes a single model for lease accounting based on the principle that leases are financings of the right to use an underlying asset. Under this statement, a lessee is required to recognize a lease liability and an intangible right-to-use lease asset, and a lessor is required to recognize a lease receivable and a deferred inflow of resources. For additional information, refer to the disclosures below.
During the current fiscal year, the City of Wildomar entered into a 42-month lease as lessee for the use of city hall. The District has been allocated a 15% share of the lease. The District recorded an initial lease liability in the amount of $206,901. As of June 30, 2022, the amount of the lease liability is $161,422. The lease has an interest rate of 0.4570%. The buildings estimated useful life was 20 years as of the lease commencement. The value of the right-to-use asset as of June 30, 2022 is $206,901 with accumulated amortization of $59,115. The right-to-use asset is being amortized over the lease term. The lease activity for the year ended June 30, 2022, is as follows:
Beginning Ending Due within
balance Additions Deletions balance one year
$ 206,901 - $ (45,479) $ 161,422 $ 55,167 $
1510
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-28-
7) LEASES PAYABLE (continued)
The future lease payments on the lease are as follows:
Year ended
June 30, Principal Interest Total
2023 55,167 $ 636 $ 55,803 $
2024 70,557 339 70,896
2025 35,698 48 35,746
Totals 161,422 $ 1,023 $ 162,445 $
8) PENSION PLAN
General Information about the Pension Plans
Plan Description
All full-time employees are eligible to participate in the District’s Miscellaneous Employee Pension Plan, a cost-sharing multiple employer defined benefit pension plan administered by the California Public Employees’ Retirement System (CalPERS). Benefit provisions under the Plan are established by State statute and District’s resolution. CalPERS issues publicly available reports that include a full description of the pension plans regarding benefit provisions, assumptions and membership information that can be found on the CalPERS website. Eligible employees hired after January 1, 2013 that, are considered new members as defined by the Public Employees’ Pension Reform Act (PEPRA) are participating in the PEPRA Miscellaneous Plan.
Benefits Provided
CalPERS, provides service retirement and disability benefits, annual cost of living adjustments and death benefits to plan members, who must be public employees and beneficiaries. Benefits are based on years of credited service as discussed above. Members with five years of total service are eligible to retire at age 50 or 52 if in the PEPRA Miscellaneous Plan with statutorily reduced benefits. All members are eligible for non-duty disability benefits after 10 years of service.
The system also provides for the Optional Settlement 2W Death Benefit, as well as the 1959 Survivor Benefit. The cost-of-living adjustments for all plans are applied as specified by the Public Employees’ Retirement Law.
1511
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-29-
8) PENSION PLAN (continued)
General Information about the Pension Plans (continued) The rate plan provisions and benefits in effect as of June 30, 2022, are summarized as follows:
Miscellaneous
Prior to On or after
Hire date January 1, 2013 January 1, 2013
Benefit formulas 2.7% at 55 2% at 62
Benefit vesting schedule 5 years of service 5 years of service Benefit payments Monthly for life Monthly for life
Retirement age 50-55+ 52-67+
Monthly benefits, as a % of eligible compensation 2.0%-2.7% 1.0%-2.5% Required employee contribution rates(1) N/A N/A
Required employer contribution rates N/A N/A
(1) The District currently has no employees and all services are performed by City Employees.
Contributions
Section 20814(c) of the California Public Employees’ Retirement Law (PERL) requires that the employer contribution rates for all public employers are determined on an annual basis by the actuary and shall be effective on the July 1 following notice of a change in the rate. The total plan contributions are determined through CalPERS’ annual actuarial valuation process. The actuarially determined rate is the estimated amount necessary to finance the costs of benefits earned by employees during the year, with an additional amount to finance any unfunded accrued liability. The employer is required to contribute the difference between the actuarially determined rate and the contribution rate of employees. Employer contribution rates may change if plan contracts are amended. Payments made by the employer to satisfy contribution requirements that are identified by the pension plan terms as plan member contribution requirements are classified as plan member contributions. Employer contributions to the Plan for the fiscal year ended June 30, 2022 were $23,696. The actual employer payments of $23,030 made to CalPERS by the District during the measurement period ended June 30, 2021 differed from the proportionate share of the employer’s contributions of $21,459 by $1,571, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan.
The District’s net pension liability (asset) for the Plan is measured as the total pension liability, less the pension plan’s fiduciary net position. The net pension liability (asset) of the Plan is measured as of June 30, 2021, using an annual actuarial valuation as of June 30, 2020 rolled forward to June 30, 2021 using standard update procedures. A summary of principal assumptions and methods used to determine the net pension liability (asset) is as follows.
1512
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-30-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions
Actuarial Methods and Assumptions Used to Determine Total Pension Liability All other actuarial assumptions used in the June 30, 2020 valuation were based on the results of an actuarial experience study for the period from 1997 to 2015, including updates to salary increase, mortality and retirement rates. The Experience Study report can be obtained at CalPERS’ website, at www.calpers.ca.gov.
Valuation date June 30, 2020
Measurement date June 30, 2021
Actuarial cost method Entry age normal
Asset valuation method Market value of assets
Actuarial assumptions:
Discount rate 7.15%
Inflation 2.50%
Projected salary increase Depending on age, service, and type of employment Mortality CalPERS membership data(1)
Post retirement benefit increase The lesser of contract COLA up to 2.5% until purchasing power protection allowance floor on
purchasing power applies, 2.5% thereafter
(1) The mortality table used was developed based on CalPERS’ specific data. The probabilities of mortality are based on the 2017 CalPERS Experience Study for the period from 1997 to 2015. Preretirement and Post-retirement mortality rates include 15 years of projected mortality improvement using 90% of Scale MP-2016 published by the Society of Actuaries. For more details on this table, please refer to the CalPERS Experience Study and Review of Actuarial Assumptions report from December 2017 that can be found on the CalPERS website.
Long-term Expected Rate of Return
The long-term expected rate of return on pension plan investments was determined using a building-block method in which expected future real rates of return (expected returns, net of pension plan investment expense and inflation) are developed for each major asset class.
1513
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-31-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
In determining the long-term expected rate of return, CalPERS took into account both short-term and long-term market return expectations as well as the expected pension fund cash flows. Using historical returns of all of the funds’ asset classes, expected compound (geometric) returns were calculated over the short-term (first 10 years) and the long-term (11+ years) using a building-block approach. Using the expected nominal returns for both short-term and long-term, the present value of benefits was calculated for each fund. The expected rate of return was set by calculating the rounded single equivalent expected return that arrived at the same present value of benefits for cash flows as the one calculated using both short-term and long-term returns. The expected rate of return was then set equal to the single equivalent rate calculated above and adjusted to account for assumed administrative expenses.
The expected real rates of return by asset class are as follows:
Assumed Asset Real Return Real Return
Assets Class(a) Allocation Years 1-10(b) Years 11+(c)
Global equity 50.0% 4.80% 5.98%
Fixed income 28.0% 1.00% 2.62%
Inflation assets 0.0% 0.77% 1.80%
Private equity 8.0% 6.30% 7.23%
Real assets 13.0% 3.75% 4.93%
Liquidity 1.0% 0.00% -0.92%
Total 100.0%
(b) An expected inflation of 2.00% used for this period. (c) An expected inflation of 2.92% used for this period. (a) In the System’s Annual Comprehensive Financial Report, fixed income is included in global equity securities; liquidity is included in short-term investments; inflation assets are included in both global equity securities and global debt securities.
Change of Assumptions
There were no change of assumptions for measurement date June 30, 2021.
1514
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-32-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Discount Rate
The discount rate used to measure the total pension liability for PERF C was 7.15%. The projection of cash flows used to determine the discount rate assumed that contributions from plan members will be made at the current member contribution rates and that contributions from employers will be made at statutorily required rates, actuarially determined. Based on those assumptions, the Plan’s fiduciary net position was projected to be available to make all projected future benefit payments of current plan members. Therefore, the long-term expected rate of return on plan investments was applied to all periods of projected benefit payments to determine the total pension liability (asset).
Subsequent Events
On July 12, 2021, CalPERS reported a preliminary 21.3% net return on investments for fiscal year 2020-21. Based on the thresholds specified in CalPERS Funding Risk Mitigation policy, the excess return of 14.3% prescribes a reduction in investment volatility that corresponds to a reduction in the discount rate used for funding purposes of 0.20%, from 7.00% to 6.80%. Since CalPERS was in the final stages of the four-year Asset Liability Management (ALM) cycle, the board elected to defer any changes to the asset allocation until the ALM process concluded, and the board could make its final decision on the asset allocation in November 2021.
On November 17, 2021, the board adopted a new strategic asset allocation. The new asset allocation along with the new capital market assumptions, economic assumptions and administrative expense assumption support a discount rate of 6.90% (net of investment expense but without a reduction for administrative expense) for financial reporting purposes. This includes a reduction in the price inflation assumption from 2.50% to 2.30% as recommended in the November 2021 CalPERS Experience Study and Review of Actuarial Assumptions. This study also recommended modifications to retirement rates, termination rates, mortality rates and rates of salary increases that were adopted by the board. These new assumptions will be reflected in the GASB 68 accounting valuation reports for the June 30, 2022, measurement date.
1515
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-33-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Pension Plan Fiduciary Net Position
Information about the pension plan’s assets, deferred outflows of resources, liabilities, deferred inflows of resources, and fiduciary net position are presented in CalPERS’ audited financial statements, which are publicly available reports that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The plan’s fiduciary net position and additions to/deductions from the plan’s fiduciary net position have been determined on the same basis used by the pension plan, which is the economic resources measurement focus and the accrual basis of accounting. Benefits and refunds are recognized when due and payable in accordance with the terms of the plan.
Investments are reported at fair value.
Proportionate Share of Net Pension Liability
The following table shows the Plan’s proportionate share of the net pension liability over the measurement period.
District total District fiduciary District net pension
pension liability net position liability
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2020 (VD) 667,891 $ 458,714 $ 209,177 $ Balance at: 6/30/2021 (MD) 680,793 545,587 135,206
Net change (12,902) $ (86,873) $ 73,971 $
Valuation date (VD); Measurement date (MD)
1516
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-34-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The District’s proportion of the net pension liability was determined by CalPERS using the output from the Actuarial Valuation System and the fiduciary net position, as provided in the CalPERS Public Agency Cost-Sharing Allocation Methodology Report, which is a publicly available report that can be obtained at CalPERS’ website, at www.calpers.ca.gov. The Local Government’s proportionate share of the net pension liability for the Plan as of the June 30, 2021 and 2022 measurement dates was as follows:
Proportion - June 30, 2021 0.00192%
Proportion - June 30, 2022 0.00250%
Change - increase (decrease) 0.00058%
Sensitivity of the Proportionate Share of the Net Pension Liability to Changes in the Discount Rate The following presents the District’s proportionate share of the net pension liability (asset) of the Plan as of the measurement date, calculated using the discount rate of 7.15 percent, as well as what the net pension liability would be if it were calculated using a discount rate that is 1 percentage-point lower (6.15 percent) or 1 percentage-point higher (8.15 percent) than the current rate:
Discount rate - 1% Current Discount Discount rate - 1%
(6.15%) Rate (7.15%) (8.15%)
Net pension liability 225,091 $ 135,206 $ 60,899 $
Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability and fiduciary net position are recognized in pension expense systematically over time.
The first amortized amounts are recognized in pension expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to pensions and are to be recognized in future pension expense.
1517
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-35-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The amortization period differs depending on the source of the gain or loss:
Difference between projected
and actual earnings
5 year straight-line amortization
All other amounts Straight-line amortization over the average expected remaining services lives of all members
that are provided with benefits (active, inactive and
retired) as of the beginning of the measurement
period
The expected average remaining service lifetime (EARSL) is calculated by dividing the total future service years by the total number of plan participants (active, inactive, and retired) in the Public Agency Cost-Sharing Multiple-Employer Plan (PERF C).
The EARSL for PERF C for the measurement period ending June 30, 2021 is 3.7 years, which was obtained by dividing the total service years of 561,622 (the sum of remaining service lifetimes of the active employees) by 150,648 (the total number of participants: active, inactive, and retired) in PERF C. Inactive employees and retirees have remaining service lifetimes equal to 0. Total future service is based on the members’ probability of decrementing due to an event other than receiving a cash refund.
As of the start of the measurement period (July 1, 2020), the District’s net pension liability was $209,177. For the measurement period ending June 30, 2021 (the measurement date), the District incurred a pension expense of $70,300.
As of June 30, 2022, the District has deferred outflows and deferred inflows of resources related to pensions as follows:
Deferred Deferred
outflows of inflows of
resources resources
Pension contributions subsequent to measurement date 23,696 $ - $ Change of assumptions - -
Differences between expected and actual experience 15,162 - Differences between projected and actual investment earnings - 118,027 Differences between employer’s contributions and proportionate share of contributions 2,017 -
Changes in employer’s proportion - 16,555
Total 40,875 $ 134,582 $
1518
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-36-
8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
The amounts above are net of outflows and inflows recognized in the 2020-21 measurement period expense. Contributions subsequent to the measurement date of $23,696 reported with deferred outflows of resources will be recognized as a reduction of the net pension liability (asset) in the upcoming fiscal year. Other amounts reported as deferred outflows and deferred inflows of resources related to pensions will be recognized in future pension expense as follows:
Fiscal Deferred
year ended outflows/inflows
June 30, of resources
2023 (27,825) $
2024 (28,408)
2025 (28,555)
2026 (32,615)
2027 -
Thereafter -
Total (117,403) $
9) RISK MANAGEMENT
The District is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; and natural disasters for which the District obtains insurance coverage.
The District is exposed to various risks of loss related to torts; damage to and theft or destruction of assets; errors and omissions; injuries to employees and natural disaster. The District contracted with Golden State Risk Management Authority for liability, property, and crime damage. Policy limits of $50,000,000 per occurrence for general liability. Policy is written on an Occurrence Form and includes Automobile liability coverage, Officers and Board of Trustees Errors and Omissions and Pollution liability coverage. There is no aggregate limit on this coverage. Property coverage is all risk, replacement cost and provides up to $600,000,000 maximum payment per coverage loss. Coverage includes Automobile Physical Damage, Mobile Equipment and Boller and Machinery.
The District has had no significant reduction in insurance coverage from prior years. The District has had no settlements exceed insurance coverage for the past three years.
Worker’s compensation coverage is maintained by paying premiums to Golden State Risk Management Authority. Policy limits match statutory limits on a per occurrence basis and includes Employer Liability Coverage with policy limits of $5,000,000 per occurrence.
1519
Wildomar Cemetery District
Notes to Financial Statements
June 30, 2022
-37-
9) RISK MANAGEMENT (continued)
Liabilities are reported when it is probable that a loss has occurred and the amount of the loss can be reasonable estimated. Liabilities include an amount for claims that have been incurred by not reported (IBNRs). The result of the process to estimate the claims liability is not an exact amount as it depends on many complex factors, such as inflation, changes in legal doctrines, and damage awards. Accordingly, claims are reevaluated periodically to consider the effects of economic and social factors. The estimate of the claims liability also includes amount s for incremental claim adjustment expenses related to specific claims and other claim adjustment expenses regardless of whether allocated to specific claims. Estimated recoveries, for example from salvage or subrogation, are another component of the claim’s liability estimate. 10) COMMITMENTS AND CONTINGENCIES
As of June 30, 2022, in the opinion of the District’s Administration, there are no outstanding matters which would have a significant effect on the financial condition of the funds of the District. 1520
REQUIRED SUPPLEMENTARY INFORMATION
1521
Wildomar Cemetery District
Notes to Required Supplementary Information
June 30, 2022
-38-
A. Budgetary Data
The District follows these procedures, in establishing budgetary data reflected in the Required Supplemental Information - Budgetary Schedules:
The Board of Trustees approves each year’s budget prior to the beginning of the new fiscal year.
Public hearings are conducted prior to its adoption by the Board. Supplemental appropriations, were required during the period, are also approved by the Board. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse. All funds of the District legally adopt an annual budget which is on a basis consistent with generally accepted accounting principles (GAAP).
B. Excess of Expenditures over Appropriations
Capital outlay had expenditures in excess of appropriations in the current fiscal year. This was due to the implementation of GASBS 87, Leases (see note 7 to the financial statements). 1522
Wildomar Cemetery District
Budgetary Comparison Schedule
General Fund
For the year ended June 30, 2022
-39-
Budgeted amounts Actual Variance with
Original Final amounts final budget
Budgetary fund balance, July 1 1,175,462 $ 1,175,462 $ 1,175,462 $ - $ Resources (inflows):
Property taxes 584,900 617,200 631,414 14,214
Charges for services 67,100 146,300 102,433 (43,867)
Investment earnings 1,500 1,500 1,328 (172)
Lease acquisition - - 206,901 206,901
Amounts available for
appropriations 1,828,962 1,940,462 2,117,538 177,076
Charges to appropriations (outflows):
Current:
Personnel services 565,800 565,300 494,045 71,255
Materials and services 138,669 146,464 142,657 3,807
Debt service:
Principal 39,657 45,561 45,479 82
Interest 674 775 773 2
Capital outlay 29,800 33,100 239,625 (206,525)
Contributions to other governments 160,000 160,000 137,408 22,592 Total charges to appropriations 934,600 951,200 1,059,987 (108,787) Budgetary fund balance, June 30 $ 989,262 894,362 $ 1,057,551 $ 68,289 $ 1523
Wildomar Cemetery District
Schedule of the District’s Proportionate Share of the Net Pension Liability CalPERS Pension Plan
Last Ten Years(1)
As of June 30, 2022
-40-
Proportionate Share Plan Fiduciary
of the Net Pension Net Position as a
Proportionate Share Employer's Liability as a Percentage of the Measurement Net Pension of the Net Pension Covered Percentage of Total Pension date Liability (1) Liability Payroll (2) Covered Payroll Liability 2015 0.00249% 171,037 $ - $ 0.00% 71.00%
2016 0.00226% 195,159 - 0.00% 80.76%
2017 0.00215% 213,644 - 0.00% 66.49%
2018 0.00211% 203,561 - 0.00% 67.69%
2019 0.00204% 208,876 - 0.00% 68.44%
2020 0.00192% 209,177 - 0.00% 68.68%
2021 0.00250% 135,206 - 0.00% 80.14%
(2)The District’s plan is still open, how ever does not have any active employees, therefore, no current payroll. * Historical information is required only for measurement periods for w hich GASB 68 is applicable. Future years’ information w ill be displayed up to 10 years as information becomes available.
(1) Proportion of the collective net pension liability represents the plan's proportion of PERF C, w hich includes both the Miscellaneous and Safety Risk pools excluding the 1959 Survivors Risk Pool.
1524
Wildomar Cemetery District
Schedule of Contributions
CalPERS Pension Plan
Last Ten Years(1)
As of June 30, 2022
-41-
Contractually Contributions in
Required Relation to the
Contribution Actuarially Contribution Contributions as a Fiscal (Actuarially Determined Deficiency Employer's Percentage of year Determined) Contribution (Excess) Covered Payroll (1) Covered Payroll 2016 13,537 $ (13,537) $ - $ - $ 0.00%
2017 15,113 (15,113) - - 0.00%
2018 17,619 (17,619) - - 0.00%
2019 22,343 (22,343) - - 0.00%
2020 20,744 (20,744) - - 0.00%
2021 23,030 (23,030) - - 0.00%
2022 23,696 (23,696) - - 0.00%
Notes to Schedule:
(1)The District’s plan is still open, how ever does not have any active employees, therefore, no current payroll. * Historical information is required only for measurement periods for w hich GASB 68 is applicable. Future years’ information w ill be displayed up to 10 years as information becomes available.
Changes in Benefit Terms: There were no changes to benefit terms that applied to all members of the Public Agency Pool. Additionally, the figures above do not include any liability impact that may have resulted from Golden Handshakes that occurred after the June 30, 2020 valuation date, unless the liability impact is deemed to be material to the Public Agency Pool.
Changes in Assumptions: There were no assumption changes for 2021. For 2020, the Plan adopted a new amortization policy effective with the 2019 actuarial valuation. The new amortization policy shortens the period over which actuarial gains and losses are amortized from 30 years to 20 years with the payments computed as a level dollar amount. In addition, the new policy does not utilize a five-year ramp-up and ramp-down on UAL bases attributable to assumption changes and non-investment gains/losses. The new policy also does not utilize a fiveyear ramp-down on investment gains/losses. These changes apply only to new UAL bases established on or after June 30, 2019. There were no changes in assumptions in 2019. In 2018, demographic assumptions and inflation rate were changed in accordance to the CalPERS Experience Study and Review of Actuarial Assumptions December 2017. There were no changes in the discount rate in 2019. In 2017, the accounting discount rate was reduced from 7.65 percent to 7.15 percent. In 2016, there were no changes in the discount rate. In 2015, amounts reported reflect an adjustment of the discount rate from 7.5 percent (net of administrative expense) to 7.65 percent (without a reduction for pension plan administrative expense). In 2014, amounts reported were based on the 7.5 percent discount rate.
1525
SUPPLEMENTARY INFORMATION
1526
Wildomar Cemetery District
Budgetary Comparison Schedule
Capital Projects Fund
For the year Ended June 30, 2022
-42-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary fund balance, July 1 16,137 $ 16,137 $ 16,137 $ - $ Resources (inflows):
Investment earnings - - 6 6
Contributions from other governments 50,000 50,000 35,846 (14,154) Amounts available for
appropriations 66,137 66,137 51,989 (14,148)
Charges to appropriations (outflows):
Current:
Materials and services - - 6 (6)
Capital outlay 50,000 54,000 35,876 18,124
Total charges to appropriations 50,000 54,000 35,882 18,118 Budgetary fund balance, June 30 $ 12,137 16,137 $ 16,107 $ 3,970 $ 1527
Wildomar Cemetery District
Budgetary Comparison Schedule
Endowment Fund
For the year ended June 30, 2022
-43-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary fund balance, July 1 281,809 $ 281,809 $ 281,809 $ - $ Resources (inflows):
Charges for services 25,000 57,000 26,250 (30,750)
Investment earnings 4,000 4,000 (18,843) (22,843)
Amounts available for
appropriations 310,809 342,809 289,216 (53,593)
Charges to appropriations (outflows):
Current:
General government - - 48 (48)
Total charges to appropriations - - 48 (48)
Budgetary fund balance, June 30 $ 342,809 310,809 $ 289,168 $ (53,641) $ 1528
735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
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PARTNERS
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Scott W Manno, CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A Weleb,r. CPA. MBA. CGMA
Jenny W Liu, CPA. MST
Gardenya Duran, CPA. CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)
MANAGERS/ STAFF
Seong-Hyea Lee, CPA. MBA
Evelyn Mo, entin-Barcena, CPA
Veronica Hernandez, CPA
Laura Arvizu, CPA
John Maldonado, CPA. MSA
Julia Rodnguez Fuentes. CPA. MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
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CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
- 1 -
October 3, 2023
President and Board of Trustees
Wildomar Cemetery District
Wildomar, California
We have audited the financial statements of Wildomar Cemetery District (the District), a discreetly presented component unit of the City of Wildomar, as of and for the year ended June 30, 2022, and have issued our report thereon dated October 3, 2023. Professional standards require that we advise you of the following matters relating to our audit.
Our Responsibility in Relation to the Financial Statement Audit As communicated in our engagement letter dated May 12, 2022, our responsibility, as described by professional standards, is to form and express opinions about whether the financial statements that have been prepared by management with your oversight are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States of America. Our audit of the financial statements does not relieve you or management of your respective responsibilities.
Our responsibility, as prescribed by professional standards, is to plan and perform our audit to obtain reasonable, rather than absolute, assurance about whether the financial statements are free of material misstatement. An audit of financial statements includes consideration of internal control over financial reporting as a basis for designing audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the District’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the District solely for the purpose of determining our audit procedures and not to provide any assurance concerning such internal control.
We are also responsible for communicating significant matters related to the audit that are, in our professional judgment, relevant to your responsibilities in overseeing the financial reporting process.
However, we are not required to design procedures for the purpose of identifying other matters to communicate to you.
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Planned Scope and Timing of the Audit
We conducted our audit consistent with the planned scope and timing we previously communicated to you.
Compliance with All Ethics Requirements Regarding Independence The engagement team, others in our firm, and our firm have complied with all relevant ethical requirements regarding independence.
Significant Risks Identified
We have identified the possibility of the following significant risks:
Management's override of internal controls over financial reporting: Management override of internal controls is the intervention by management in handling financial information and making decisions contrary to internal control policy.
Revenue recognition: Management's failure to recognize revenue in accordance with generally accepted accounting principles.
These significant risks are presumptive in most audits and merit attention by the auditors due to the direct impact over financial reporting and internal control processes. Although identified as significant risks, we noted no matters of management override of controls or deviations from generally accepted accounting principles which caused us to modify our audit procedures or any related matters which are required to be communicated to those charged with governance due to these identified risks.
Qualitative Aspects of the District’s Significant Accounting Practices Significant Accounting Policies
Management has the responsibility to select and use appropriate accounting policies. A summary of the significant accounting policies adopted by the District is included in Note 1 to the financial statements. As described in Note 1 of the financial statements, during the year, the District adopted the provisions of Governmental Accounting Standards Board Statement No. 87, Leases. No matters have come to our attention that would require us, under professional standards, to inform you about (1) the methods used to account for significant unusual transactions and (2) the effect of significant accounting policies in controversial or emerging areas for which there is a lack of authoritative guidance or consensus.
Significant Accounting Estimates
Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s current judgments. Those judgments are normally based on knowledge and experience about past and current events and assumptions about future events.
Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ markedly from management’s current judgments.
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The most sensitive accounting estimates affecting the financial statements are:
Management’s estimate of the fair value of investments is based on information provided by financial institutions. We evaluated the key factors and assumptions used to develop the fair value of investments in determining that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the depreciation expense is based on historical estimates of each capitalized item’s useful life. We evaluated the key factors and assumptions used to develop the estimated useful lives in determining that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the net pension liability and related deferred inflows and outflows is based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of the net OPEB liability and related deferred inflows and outflows is based on actuarial reports provided by independent actuaries. We evaluated the key factors and assumptions used to develop the estimate in determining that it is reasonable in relation to the financial statements taken as a whole.
Management’s estimate of lease liabilities, right-to-use assets, and asset amortization is based on present value calculations using certain terms and assumptions in the lease agreements and estimated useful lives of assets in accordance with generally accepted accounting principles. We evaluated the key factors and assumptions used to develop the lease related estimates in determining that it is reasonable in relation to the financial statements taken as a whole.
Financial Statement Disclosures
Certain financial statement disclosures involve significant judgment and are particularly sensitive because of their significance to financial statement users. The most sensitive disclosures affecting the District’s financial statements relate to:
The disclosure of the fair value of investments in the notes to the financial statements represents amounts susceptible to market fluctuations.
The disclosure of accumulated depreciation in the notes to the financial statements is based on estimated useful lives which could differ from actual useful lives of each capitalized item.
The disclosure of net pension liability and related deferred inflows and outflows in the notes to the financial statements is based on actuarial assumptions. Actual future liabilities may vary from disclosed estimates.
The disclosure of net OPEB liability and related deferred inflows and outflows in the notes to the financial statements is based on actuarial assumptions. Actual future liabilities may vary from disclosed estimates.
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The disclosure of leases liabilities, right-to-use assets, and asset amortization in the basic financial statements is based on certain terms and assumptions in the lease agreements which could differ from actual amounts.
The financial statement disclosures are neutral, consistent, and clear.
Significant Difficulties Encountered during the Audit
We encountered no significant difficulties in dealing with management relating to the performance of the audit.
Uncorrected and Corrected Misstatements
For purposes of this communication, professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that we believe are trivial, and communicate them to the appropriate level of management. Further, professional standards require us to also communicate the effect of uncorrected misstatements related to prior periods on the relevant classes of transactions, account balances or disclosures, and the financial statements as a whole and each applicable opinion unit. We did not identify any uncorrected misstatements.
Disagreements with Management
For purposes of this letter, professional standards define a disagreement with management as a matter, whether or not resolved to our satisfaction, concerning a financial accounting, reporting, or auditing matter, which could be significant to the District’s financial statements or the auditor’s report. No such disagreements arose during the course of the audit.
Representations Requested from Management
We have requested certain written representations from management, which are included in the attached letter dated October 3, 2023.
Management’s Consultations with Other Accountants
In some cases, management may decide to consult with other accountants about auditing and accounting matters. Management informed us that, and to our knowledge, there were no consultations with other accountants regarding auditing and accounting matters.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the District, we generally discuss a variety of matters, including the application of accounting principles and auditing standards, operating and regulatory conditions affecting the entity, and operational plans and strategies that may affect the risks of material misstatement. None of the matters discussed resulted in a condition to our retention as the District’s auditors.
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Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information in documents containing the District's audited financial statements does not extend beyond the financial information identified in the audit report, and we are not required to perform any procedures to corroborate such other information. Our responsibility also includes communicating to you any information which we believe is a material misstatement of fact.
Nothing came to our attention that caused us to believe that such information, or its manner of presentation, is materially inconsistent with the information, or manner of its presentation, appearing in the financial statements.
This report is intended solely for the information and use of the President and Board of Trustees and Management of the District and is not intended to be and should not be used by anyone other than these specified parties.
San Bernardino, California
October 3, 2023
1533
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 110 Bridgette Moore, Mayor Pro Tem, Dist. 4 Wildomar, CA 92595 Ashlee DePhillippo, Council Member, Dist. 5 951.677.7751 Phone Carlos Marquez, Council Member, Dist. 1 951.698.1463 Fax Dustin Nigg, Council Member, Dist. 2 www.CityofWildomar.org October 3, 2023
Rogers, Anderson, Malody & Scott, LLP
735 E Carnegie Drive, Suite 100
San Bernardino, Ca 92408
This representation letter is provided in connection with your audit of the financial statements of the Wildomar Cemetery District (the District) as of June 30, 2022, and for the year then ended, and the related notes to the financial statements, for the purpose of expressing opinions on whether the District financial statements present fairly, in all material respects, the financial position and results of operations of the District in accordance with accounting principles generally accepted for governments in the United States of America (U.S. GAAP).
Certain representations in this letter are described as being limited to matters that are material.
Items are considered material, regardless of size, if they involve an omission or misstatement of accounting information that, in the light of surrounding circumstances, makes it probable that the judgment of a reasonable person relying on the information would be changed or influenced by the omission or misstatement.
We confirm that, to the best of our knowledge and belief, having made such inquiries as we considered necessary for the purpose of appropriately informing ourselves as of October 3, 2023:
Financial Statements
• We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated May 12, 2022, for the preparation and fair presentation of the financial statements of the various opinion units referred to above in accordance with U.S. GAAP. • We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. • We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.
• We acknowledge our responsibility for compliance with the laws, regulations, and provisions of contracts and grant agreements.
• We have reviewed, approved, and taken responsibility for the financial statements and related notes.
• We have a process to track the status of audit findings and recommendations. • We have identified and communicated to you all previous audits, attestation engagements, and other studies related to the audit objectives and whether related recommendations have been implemented.
1534
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 110 Bridgette Moore, Mayor Pro Tem, Dist. 4 Wildomar, CA 92595 Ashlee DePhillippo, Council Member, Dist. 5 951.677.7751 Phone Carlos Marquez, Council Member, Dist. 1 951.698.1463 Fax Dustin Nigg, Council Member, Dist. 2 www.CityofWildomar.org • Significant assumptions used by us in making accounting estimates, including those measured at fair value, are reasonable.
• All related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP. • All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed. • The effects of all known actual or possible litigation and claims have been accounted for and disclosed in accordance with U.S. GAAP.
• All component units, as well as joint ventures with an equity interest, are included and other joint ventures and related organizations are properly disclosed. • All funds and activities are properly classified.
• All funds that meet the quantitative criteria in GASB Statement No. 34, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments, GASB Statement No. 37, Basic Financial Statements—and Management's Discussion and Analysis—for State and Local Governments: Omnibus as amended, and GASB Statement No. 65, Items Previously Reported as Assets and Liabilities, for presentation as major are identified and presented as such and all other funds that are presented as major are considered important to financial statement users. • All components of net position, nonspendable fund balance, and restricted, committed, assigned, and unassigned fund balance are properly classified and, if applicable, approved.
• Our policy regarding whether to first apply restricted or unrestricted resources when an expenditure/expense is incurred for purposes for which both restricted and unrestricted fund balance/met position are available is appropriately disclosed and fund balance is properly recognized under the policy.
• All revenues within the statement of activities have been properly classified as program revenues, general revenues, contributions to term or permanent endowments, or contributions to permanent fund principal.
• All expenses have been properly classified in or allocated to functions and programs in the statement of activities, and allocations, if any, have been made on a reasonable basis. • Special items and extraordinary items have been properly classified and reported. • Deposit and investment risks have been properly and fully disclosed. • All required supplementary information is measured and presented within the prescribed guidelines.
• With regard to investments and other instruments reported at fair value:
o The underlying assumptions are reasonable and they appropriately reflect management’s intent and ability to carry out its stated courses of action. o The measurement methods and related assumptions used in determining fair value are appropriate in the circumstances and have been consistently applied. o The disclosures related to fair values are complete, adequate, and in accordance with U.S. GAAP.
o There are no subsequent events that require adjustments to the fair value measurements and disclosures included in the financial statements. 1535
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 110 Bridgette Moore, Mayor Pro Tem, Dist. 4 Wildomar, CA 92595 Ashlee DePhillippo, Council Member, Dist. 5 951.677.7751 Phone Carlos Marquez, Council Member, Dist. 1 951.698.1463 Fax Dustin Nigg, Council Member, Dist. 2 www.CityofWildomar.org • With respect to nonattest services provided, we have performed the following:
o Made all management decisions and performed all management functions; o Assigned a competent individual to oversee the services; o Evaluated the adequacy of the services performed;
o Evaluated and accepted responsibility for the result of the service performed; and o Established and maintained internal controls, including monitoring ongoing activities.
Information Provided
• We have provided you with:
o Access to all information, of which we are aware that is relevant to the preparation and fair presentation of the financial statements of the various opinion units referred to above, such as records, documentation, meeting minutes, and other matters;
o Additional information that you have requested from us for the purpose of the audit; and
o Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.
• All transactions have been recorded in the accounting records and are reflected in the financial statements.
• We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud. • We have provided to you our analysis of the entity’s ability to continue as a going concern, including significant conditions and events present, and if necessary, our analysis of management’s plans, and our ability to achieve those plans. • We have no knowledge of any fraud or suspected fraud that affects the entity and involves:
o Management;
o Employees who have significant roles in internal control; or o Others where the fraud could have a material effect on the financial statements. • We have no knowledge of any allegations of fraud, or suspected fraud, affecting the entity’s financial statements communicated by employees, former employees, vendors, regulators, or others.
• We are not aware of any pending or threatened litigation, claims, and assessments whose effects should be considered when preparing the financial statements and we have not consulted an attorney with matters related to the District. • We have disclosed to you the identity of the entity’s related parties and all the related party relationships and transactions of which we are aware.
• There have been no communications from regulatory agencies concerning noncompliance with or deficiencies in accounting, internal control, or financial reporting practices.
• The District has no plans or intentions that may materially affect the carrying value or classification of assets and liabilities.
1536
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 110 Bridgette Moore, Mayor Pro Tem, Dist. 4 Wildomar, CA 92595 Ashlee DePhillippo, Council Member, Dist. 5 951.677.7751 Phone Carlos Marquez, Council Member, Dist. 1 951.698.1463 Fax Dustin Nigg, Council Member, Dist. 2 www.CityofWildomar.org • We have disclosed to you all guarantees, whether written or oral, under which the District is contingently liable.
• We have disclosed to you all nonexchange financial guarantees, under which we are obligated and have declared liabilities and disclosed properly in accordance with GASB Statement No. 70, Accounting and Financial Reporting for Nonexchange Financial Guarantees, for those guarantees where it is more likely than not that the entity will make a payment on any guarantee.
• For nonexchange financial guarantees where we have declared liabilities, the amount of the liability recognized is the discounted present value of the best estimate of the future outflows expected to be incurred as a result of the guarantee. Where there was no best estimate but a range of estimated future outflows has been established, we have recognized the minimum amount within the range.
• We have disclosed to you all significant estimates and material concentrations known to management that are required to be disclosed in accordance with GASB Statement No. 62 (GASB-62), Codification of Accounting and Financial Reporting Guidance Contained in Pre-November 30, 1989 FASB and AICPA Pronouncements. Significant estimates are estimates at the balance sheet date that could change materially within the next year.
Concentrations refer to volumes of business, revenues, available sources of supply, or markets or geographic areas for which events could occur that would significantly disrupt normal finances within the next year.
• We have identified and disclosed to you the laws, regulations, and provisions of contracts and grant agreements that could have a direct and material effect on financial statement amounts, including legal and contractual provisions for reporting specific activities in separate funds.
• There are no:
o Violations or possible violations of laws or regulations, or provisions of contracts or grant agreements whose effects should be considered for disclosure in the financial statements or as a basis for recording a loss contingency, including applicable budget laws and regulations.
o Unasserted claims or assessments that our lawyer has advised are probable of assertion and must be disclosed in accordance with GASB-62. o Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by GASB-62
o Continuing disclosure consent decree agreements or filings with the Securities and Exchange Commission and we have filed updates on a timely basis in accordance with the agreements (Rule 240, 15c2-12).
• The District has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset or future revenue been pledged as collateral, except as disclosed to you.
• We have complied with all aspects of grant agreements and other contractual agreements that would have a material effect on the financial statements in the event of noncompliance.
Required Supplementary Information
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1538
735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
ramscpa.net
PARTNERS
Terry P Shea. CPA
Scott W Manno, CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A Weleb,r. CPA. MBA. CGMA
Jenny W Liu, CPA. MST
Gardenya Duran, CPA. CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)
MANAGERS/ STAFF
Seong-Hyea Lee, CPA. MBA
Evelyn Mo, entin-Barcena, CPA
Veronica Hernandez, CPA
Laura Arvizu, CPA
John Maldonado, CPA. MSA
Julia Rodnguez Fuentes. CPA. MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
MEMBERS
Amencan lnslltute of
Certified Public Accountants
PCPS Tlie A/CPA All,ance
for CPA Fmns
Governmental Aud,1
Qua/11y Cenre,
California Society of
Cert1f1ed Public Accountants
dil5b Proud Member of 9 AlliottGlobalAlliance~
mm
IIIIJ
ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
- 1 -
To the Management of the City of Wildomar
Wildomar, California
In planning and performing our audit of the financial statements of City of Wildomar (the City) as of and for the year ended June 30, 2022, in accordance with auditing standards generally accepted in the United States of America, we considered the City’s internal control over financial reporting (internal control) as a basis for designing our auditing procedures for the purpose of expressing our opinion 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.
Our consideration of internal control was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control that might be significant deficiencies or material weaknesses and therefore, there can be no assurance that all deficiencies, significant deficiencies, or material weaknesses have been identified. We did not identify any deficiencies in internal control that we consider to be material weaknesses. However, as discussed below, we identified certain matters involving internal control and other operational matters that are presented for your consideration. This letter does not affect our report dated October 3, 2023, on the financial statements of the City. We will review the status of these comments during our next audit engagement. Our comments and recommendations, all of which have been discussed with appropriate members of management, are intended to improve the internal control or result in other operating efficiencies. Our comments are summarized as follows:
Management Comment 2022-001
During our audit of the City, we identified three instances where bank reconciliations had not been prepared in a timely manner.
Recommendation 2022-001:
We recommend that the City ensure that all bank reconciliations are prepared, reviewed and approved in a timely manner and
documentation of when the preparation and review are completed should be maintained. Best practices consider timely to be within 60 days after month end.
1539
Management Response 2022-001:
City staff have been working with our merchant bank to identify opportunities to automate and streamline processes. We are also in the process of implementing a Financial ERP system that will greatly increase efficiency for staff. We have increased Finance Division staffing and added a Finance Manager to the team, tasked with improving and delineating organizational roles. These measures will reduce the time to complete processes like bank reconciliations. Working with the City Clerk, we are revamping our departmental records process to ensure better retention and review of documentation.
Management Comment 2022-002
During the audit, we noted that the individual responsible for processing accounts payable also had access to print checks.
Recommendation 2022-002:
We recommend the City implement a procedure to restrict printing access to those employees not responsible for processing the payables.
Management Response 2022-002:
The Finance Division has added personnel including a Project Accountant, Accounting Specialist, a Finance Manager, and an Administrative Services Director. This has allowed us to improve our processes, internal monitoring and access control to minimize the risk of fraud. The City is also looking into ACH and PC card payables as an alternative to check processing to reduce the amount of manual checks being processed.
Management Comment 2022-003
In the process of performing our audit, we noted that there was a lack of review and reconciliation over the payroll accrual process. Accounting tasks such as cross checks and reviews play a key role in proving the accuracy of accounting data and financial information that comprise year-end financial statements.
Recommendation 2022-003:
We strongly suggest that the City establish effective review and reconciliation policies and procedures as a customary part of the accounting process.
Management Response 2022-003:
The Finance Division has conducted a multi-year reconciliation via an independent CPA and Consulting Firm (Eide Bailly). Moving forward, we have established an internal process of review and reconciliation to ensure accurate payroll accruals. We are also in the process of implementing a Financial ERP system which will automate and streamline many of our currently manual payroll accounting processes. As part of that implementation, we are conducting a business process review that ensures proper cross checks and reviews are an integral part of all our Finance desktop procedures.
1540
We believe that the implementation of these recommendations will provide the City with a stronger system of internal control while also making its operations more efficient. We will be happy to discuss the details of these recommendations with you at your convenience.
This communication is intended solely for the information and use of management, City Council members, and others within the organization and is not intended to be and should not be used by anyone other than these specified parties.
Respectfully,
October 3, 2023
1541
735 E. Carnegie Dr. Suite I 00
San Bernardino, CA 92408
909 889 0871 T
909 889 5361 F
ramscpa.net
PARTNERS
Terry P Shea. CPA
Scott W Manno, CPA. CGMA
Leena Shanbhag, CPA. MST. CGMA
Bradferd A Weleb,r. CPA. MBA. CGMA
Jenny W Liu, CPA. MST
Gardenya Duran, CPA. CGMA
Brianna Schultz, CPA. CGMA
Brenda L. Odle, CPA. MST (Partner Emeritus)
MANAGERS/ STAFF
Seong-Hyea Lee, CPA. MBA
Evelyn Mo, entin-Barcena, CPA
Veronica Hernandez, CPA
Laura Arvizu, CPA
John Maldonado, CPA. MSA
Julia Rodnguez Fuentes. CPA. MSA
Dem, Hite. CPA
Jeffrey McKennan. CPA
MEMBERS
Amencan lnslltute of
Certified Public Accountants
PCPS Tlie A/CPA All,ance
for CPA Fmns
Governmental Aud,1
Qua/11y Cenre,
California Society of
Cert1f1ed Public Accountants
dil5b Proud Member of 9 AlliottGlobalAlliance~
mm
IIIIJ
ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
- 1 -
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
Independent Auditor's Report
To the Honorable City Council
City of Wildomar
Wildomar, California
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of the governmental activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of the City of Wildomar (the City) as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City’s basic financial statements, and have issued our report thereon dated October 3, 2023.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City’s internal control over financial reporting (internal control) as a basis for designing 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 there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination 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 control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses or significant deficiencies may exist that were not identified.
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Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance 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 required to be reported under Government Auditing Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our 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 is an integral part of an audit performed in accordance with Government Auditing Standards in considering the City’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Bernardino, California
October 3, 2023
1543
EIGHTH AMENDMENT TO
DESIGN PROFESSIONAL SERVICES AGREMENT FOR
ENGINEERING SERVICES FOR THE BUNDY CANYON
ROAD IMPROVEMENT PROJECT
by and between
the
CITY OF WILDOMAR
and
PARSONS TRANSPORTATION GROUP INC.
Dated October 11, 2023
DocuSign Envelope ID: 98BD7A9A-859D-4FE7-8D33-3EC8F25C7F04 154471
-2-
EIGHTH AMENDMENT TO DESIGN PROFESSIONAL SERVICES AGREEMENT
FOR ENGINEERING SERVICES FOR
THE BUNDY CANYON ROAD IMPROVEMENT PROJECT
This Eighth Amendment to Agreement for Design Professional Services (“Eighth Amendment”), which is dated for reference as indicated on the cover page, is hereby entered into by and between the CITY OF WILDOMAR, a California general law city (“City”), and PARSONS TRANSPORTATION GROUP, INC., a State of Illinois Corporation (“Service Provider”), as follows:
RECITALS
A. City and Service Provider entered in an agreement for Design Professional services on September 10, 2014 (“Agreement”). The Agreement provides that Service Provider will perform engineering services.
B. City and Design Professional approved a First Amendment to Agreement for additional Design Professional Services on October 12, 2016.
C. City and Design Professional approved a Second Amendment to Agreement for additional Design Professional Services on September 19, 2018.
D. City and Design Professional approved a Third Amendment to Agreement for additional Design Professional Services on September 11, 2019.
E. City and Design Professional approved a Fourth Amendment to Agreement for additional Design Professional Services on October 28, 2021.
F. City and Design Professional approved a Fifth Amendment to Agreement for additional Design Professional Services on July 13, 2022.
G. City and Design Professional approved a Sixth Amendment to Agreement for additional Design Professional Services on October 12, 2022.
H. City and Design Professional approved a Seventh Amendment to Agreement for additional Design Professional Services on June 14, 2023.
H. Section 1 of the Agreement provides for the Term of the Agreement.
I. This Eighth Amendment amends Section 1 to increase the term of the Agreement through June 30, 2024.
OPERATIVE PROVISIONS
NOW, THEREFORE, in consideration of the promises made and recited herein, the parties do hereby enter into this Eighth Amendment which modifies and amends the Agreement as follows:
DocuSign Envelope ID: 98BD7A9A-859D-4FE7-8D33-3EC8F25C7F04 154572
-3-
1. AMENDMENT. Section 1, Term of Agreement, of the Agreement is hereby amended to read as follows:
Subject to the provisions of Section 20 ‘Termination of Agreement’ of this Agreement, the Term of this Agreement commences on September 10, 2014, and shall terminate on June 30, 2024.
2. GENERAL PROVISIONS.
2.1 Remainder Unchanged. Except as specifically modified and amended in this Eighth Amendment, the Agreement remains in full force and effect and binding upon the parties.
2.2 Integration. This Eighth Amendment constitutes the entire understanding and agreement of the parties and supersedes all negotiations or previous agreements between the parties with respect to all or any part of the transaction discussed in this Eighth Amendment.
2.3 Effective Date. This Eighth Amendment shall not become effective until the date it has been formally approved by the City Council and executed by the appropriate authorities of the City and Service Provider.
2.4 Applicable Law. The laws of the State of California shall govern the interpretation and enforcement of this Eighth Amendment.
2.5 References. All references to the Agreement include all their respective terms and provisions. All defined terms utilized in this Eighth Amendment have the same meaning as provided in the Agreement, unless expressly stated to the contrary in this Eighth Amendment.
[Signatures on following page]
[Remainder of this page intentionally left blank]
DocuSign Envelope ID: 98BD7A9A-859D-4FE7-8D33-3EC8F25C7F04 154673
-4-
IN WITNESS WHEREOF, the parties hereto have executed this Eighth Amendment to the Agreement on the date and year first written above.
CITY
CITY OF WILDOMAR
By:_________________________________
Dan York, City Manager
ATTEST:
______________________________
Janet Morales, City Clerk
APPROVED AS TO FORM
______
Thomas D. Jex, City Attorney
SERVICE PROVIDER
PARSONS TRANSPORTATION GROUP, INC.
By:__________________________________
Name: Chris A. Johnson
Title: Vice President
By:__________________________________
Name: Paul Walker-Lanz
Title: Vice President, Treasurer
DocuSign Envelope ID: 98BD7A9A-859D-4FE7-8D33-3EC8F25C7F04 154774