CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR
MEETING
WEDNESDAY, OCTOBER 11, 2023
Closed Session: 5:30 PM | Regular Session 6:00 PM
COUNCIL CHAMBERS 23873 CLINTON KEITH ROAD SUITE 106 WILDOMAR, CA 92595 Joseph Morabito - Mayor/ Chair | District 3
Bridgette Moore - Mayor Pro Tem/ Vice Chair | District 4 Ashlee DePhillippo - Council Member/ Trustee | District 5 Carlos Marquez- Council Member/ Trustee | District 1
Dustin Nigg - Council Member/ Trustee | District 2
Daniel York, City Manager/General Manager Thomas D. Jex, City Attorney/District Counsel The City of Wildomar will be a Safe and Active Community with Responsible Growth and Quality Infrastructure while keeping a Hometown Feel
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
1 NOTICE:
City Council meetings may be live-streamed, photographed and/or videotaped. Participation at the meeting constitutes consent by members of the public to the City’s and any third party’s use in any media, without compensation or further notice, of audio, video, and/or pictures of meeting attendees.
CALL TO ORDER – CLOSED SESSION - 5:30 P.M.
ROLL CALL
PUBLIC COMMENTS
CLOSED SESSION
CLOSED SESSION
RECOMMENDATION:
The City Council will meet in closed session pursuant to the provisions of Government Code Section 54956.8 to confer with legal counsel and conference with real property negotiators as follows:
Property: 367-250-007, Northwest corner of Bundy Canyon Road and the Farm Road.
Agency negotiators: Dan York
Negotiating parties: Ambient Pacific
Under negotiation: Instruction regarding price and terms of payment.
Project: Palomar/Gruwell Street Widening Project (CIP 28-2) Property: See below.
Agency negotiators: Dan York
Negotiating parties: See below.
Under negotiation: Instruction regarding price and terms of payment.
APN Property Address Property Owner
368-091-026
Located on Palomar St, 100'
southeasterly of Cert Street.
Jimenez, et al
368-091-025 Southerly corner of Palomar & Cert
Street
Sarwar Family
Trust
RECONVENE INTO OPEN SESSION
ANNOUNCEMENTS
ADJOURN CLOSED SESSION
CALL TO ORDER – REGULAR SESSION - 6:00 P.M.
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
2 1. CONSENT CALENDAR
All matters listed under the Consent Calendar are considered routine and will be enacted by one roll call vote. There will be no separate discussion of these items unless members of the Council, the Public, or Staff request to have specific items removed from the Consent Calendar for separate discussion and/or action.
ROLL CALL
Council discussion and determination on whether an absence is excused.
FLAG SALUTE
PRESENTATIONS
1. Elsinore Valley Municipal Water District- Sewer Rates and Water Shortage Surcharges
DEPARTMENT REPORTS
General Plan Update Progress Report #16
Presented By: Matthew Bassi, Planning Department
Public Works/Engineering - Road Construction Updates
Presented By: Jason Farag, Public Works/ Engineering Department
PUBLIC COMMENTS
This is the time when the Council receives general public comments regarding any items or matters within the jurisdiction that do not appear on the agenda.
COUNCIL COMMUNICATIONS
1. Riverside Conservation Authority (RCA)
2. Riverside Transit Agency (RTA)
3. Riverside County Transportation Commission (RCTC)
4 League of California Cities
5. Southern California Association of Governments (SCAG)
6. Riverside County Habitat Conservation Agency (RCHCA)
7. Western Riverside Council of Governments (WRCOG)
8. Southwest Community Financing Authority (Animal Shelter)
9. Ad Hoc & Subcommittees
10. Community events
11. Regional events
12. Chamber of Commerce
APPROVAL OF THE AGENDA AS PRESENTED
The City Council to approve the agenda as it is herein presented, or, if it is the desire of the City Council, the agenda can be reordered, added to, or have items tabled at this time.
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
3 1.1 Reading of Ordinances
RECOMMENDATION:
Approve the reading by title only of all Ordinances on this agenda.
1.2 Warrant Register September 2023
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Approve the following:
For Fiscal Year 2022/2023
1. Warrant Register dated 09-07-2023 in the amount of $86,626.88.
2. Warrant Register dated 09-14-2023 in the amount of $9,024.66.
3. Warrant Register dated 09-21-2023 in the amount of $3,809.40.
4. Warrant Register dated 09-28-2023 in the amount of $16,186.00.
For Fiscal Year 2023/2024
5. Warrant Register dated 09-06-2023 in the amount of $157,042.68.
6. Warrant Register dated 09-07-2023 in the amount of $47,919.67.
7. Warrant Register dated 09-12-2023 in the amount of $104,616.23.
8. Warrant Register dated 09-14-2023 in the amount of $488,190.44.
9. Warrant Register dated 09-21-2023 in the amount of $184,508.11.
10. Warrant Register dated 09-28-2023 in the amount of $585,036.84.
11. Wire Transfer Register dated 07-31-2023 in the amount of $54,501.27.
12. Payroll Register dated 08-01-2023 in the amount of $213,610.63.
1.3 August 2023 City Treasurers Report
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Approve the Treasurer’s Report for August 2023.
1.4 Second Reading and Adoption of Special Tax Ordinance for Community Facilities District No. 2023-1 (Tract 31896, Avalino)
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Conduct the second reading of and adopt an ordinance entitled:
ORDINANCE NO. 235
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2023-1 (AVALINO) OF THE CITY OF
WILDOMAR AUTHORIZING THE LEVY OF SPECIAL TAXES
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
4 1.5 Acceptance of FY2021-22 Annual Comprehensive Financial Report Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Receive and file the FY 2021-22 Annual Comprehensive Financial Report.
1.6 Revision to FY2021-22 GANN Limit
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, APPROVING THE REVISED APPROPRIATIONS LIMIT FOR FISCAL YEAR 2021-22
1.7 FY 2021-22 Measure Z Oversight Advisory Committee Annual Report Presented By: Daniel Torres , Community Services Department RECOMMENDATION:
Receive and file the Measure Z Oversight Advisory Committee’s FY 2021-22 Annual Report.
1.8 Acceptance of FY2021-22 Measure AA Annual Report
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Approve the Measure AA Oversight Advisory Committee Annual Report for FY 2021-22
1.9 City of Wildomar Paid Parental Leave Policy
Presented By: Emily Wolf , Administrative Services Department RECOMMENDATION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, ADOPTING A PAID PARENTAL LEAVE POLICY FOR ACTIVE
FULL-TIME EMPLOYEES
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
5 1.10 MSRC Agreement for Clinton Keith Rd. Bike Lanes
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Authorize the City Manager to execute Contract Number ML 18185 with the South Coast Air Quality Management District (SCAQMD) for grant funds for bike lanes on Clinton Keith Rd.
1.11 Road Rehab and Maintenance Project and Slurry Seal Project (CIP 057-2, 058-2) Contract Items
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
1. Approve City Contract Change Order (CCO #2) to convert all asphalt AC overlay quantities to asphalt rubber hot mix (ARHM) to achieve a superior surface pavement, deleting Bid Item #21 Apply Type II Microsurface (inferior surface), with corresponding increased ARHM quantities at $0.05/sqft with a grant offset.
2. With no total contract price increase, approve the revised bid schedule from All American Asphalt (AAA) correcting the total price of Bid Item #19 from $633,675.00 to $815,745.00, and Bid Item #21 from $224,784.10 to $42,670.88 due to an allocation error impacting both Bid Items.
3. Authorize the Public Works Director to execute a three-party Escrow Agreement with Citizen's Business Bank and Project Contractor All American Asphalt, as allowed under Public Contract Code Section 22300.
4. Make a finding that the Road Rehab and Maintenance Project and Slurry Seal Project (CIP 057-2, 058-2) are exempt from Multiple Species Habitat Conservation Plan Mitigation Fees.
5. Approve a supplemental appropriation of $24,000 in expenditures and increase in revenue budget for Fund 507 to allocate available grant funds to the Project.
1.12 Bundy Canyon Plaza Phase 2 - Mass Grading Agreement Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Authorize the City Manager to execute the Mass Grading Agreement with Bundy I15, LP, a California Limited Partnership (Developer).
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
6 1.13 Tract Map 31896 - D.R. Horton Avalino Final Map Approval and Subdivision Improvement Agreement
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, APPROVING THE FINAL MAP FOR TENTATIVE TRACT MAP 31896 AVALINO AND AUTHORIZING THE CITY MANAGER TO EXECUTE THE
SUBDIVISION IMPROVEMENT AGREEMENT
1.14 Eighth Amendment to Design Professional Services Agreement with Parsons Transportation Group for the Bundy Canyon Road Project
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Authorize the City Manager to execute the Eighth Amendment to the Design Professional Services Agreement with Parsons Transportation Group, Inc. for Engineering Services for the Bundy Canyon Road Improvement Project.
1.15 27-Acre Park (CIP 062-1) - IS/MND
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
1. Adopt a Resolution entitled:
RESOLUTION NO. 2023 - ____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA, ADOPTING A MITIGATED NEGATIVE DECLARATION (SCH NO. 2023080213), AND MITIGATION MONITORING AND REPORTING PROGRAM (MMRP) FOR THE 27-ACRE PARK PROJECT LOCATED ON THE NORTHEAST CORNER OF LA ESTRELLA STREET AND SUSAN DRIVE (APN: 376-350-009 AND 376-350-017).
2. Approve an amendment to the agreement with RRM Design Group for the completion of the design of Phase 1 of the 27-Acre Park Project with RRM Design Group.
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
7 1.16 Agreement with MNS Engineers, Inc. for Engineering Support Services Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
1. As authorized by WMC Section 3.28, find that it would be advantageous to the City to dispense with the requirements of that code section regarding procurement of contracts for services over $50,000; and
2. Authorize the City Manager to execute an Agreement for Services with MNS Engineers, Inc., for Engineering support services; and
3. Appropriate an additional $100,000 to Development Engineering Contractual Services, to accommodate the Agreement.
1.17 Agreement with TKE Engineering, Inc. for Project Management Services and Optional Design Services for the Bundy Canyon Rd. Improvement Project (Segments 2 and 3)
Presented By: Jason Farag , Public Works/ Engineering Department RECOMMENDATION:
Authorize the City Manager to execute the Agreement for Services with TKE Engineering, Inc. for Project Management Services and Optional Design Services for the Bundy Canyon Rd. Improvement Project (Segments 2 and 3)
1.18 Appointments to the California Intergovernmental Risk Authority (CIRA) Board of Directors
Presented By: Janet Morales , City Clerk's Office
RECOMMENDATION:
Approve a resolution entitled:
RESOLUTION NO. 2023 - ____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA, REPEALING RESOLUTION NO. 2023 - 31, AND APPOINTING A
DIRECTOR AND ALTERNATE DIRECTOR TO THE CALIFORNIA
INTERGOVERNMENTAL RISK AUTHORITY (CIRA) BOARD OF DIRECTORS
1.19 Updating City's Conflict of Interest Code
Presented By: Janet Morales , City Clerk's Office
RECOMMENDATION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - ___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA, UPDATING THE CITY’S CURRENT CONFLICT OF INTEREST
CODE SET FORTH BY THE CALIFORNIA STATE FAIR POLITICAL PRACTICES
COMMISSION FOR ELECTED OFFICIALS, BOARD AND COMMISSION
MEMBERS AND EMPLOYEES OF THE CITY OF WILDOMAR
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
8 1.20 Tri-Party Consultant Services Agreement to prepare a Mitigated Negative Declaration for the Cherry Outpost Retail Project (PA 22-0118) Presented By: Matthew Bassi , Planning Department
RECOMMENDATION:
1. Authorize the City Manager to execute a Tri-Party Consultant Services Agreement between the City of Wildomar, Cherry Outpost, LP and PlaceWorks, Inc. for the preparation of a Mitigated Negative Declaration (MND) for the Cherry Outpost Retail Project; and
2. Authorize the City Manager to execute a Consultant Services Agreement/Contract between the City of Wildomar and PlaceWorks, Inc., Inc. for the preparation of a Mitigated Negative Declaration (MND) for the Cherry Outpost Retail Project.
2. PUBLIC HEARINGS
None scheduled.
3. GENERAL BUSINESS
3.1 City Manager Contract Amendment
Presented By: Thomas D Jex , City Attorney
RECOMMENDATION:
Approve and authorize the Mayor to execute the City Manager contract amendment.
3.2 Amendment to City Personnel Rules and Adoption of Harassment, Discrimination, and Retaliation Prevention Policy
Presented By: Heidi Schrader , Administrative Services Department RECOMMENDATION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA, REVISING THE CITY’S PERSONNEL RULES AND ADOPTING A
HARASSMENT, DISCRIMINATION, AND RETALIATION PREVENTION POLICY
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
9 3.3 Employee Cost of Living Adjustment and Health Benefit Allotment Increase Presented By: Heidi Schrader , Administrative Services Department RECOMMENDATION:
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
3.4 City of Wildomar Fiscal Reserve Fund Policy Considerations Presented By: Heidi Schrader , Administrative Services Department RECOMMENDATION:
Receive and provide comments on the City's proposed future fiscal reserve fund policy.
3.5 Measure Z Oversight Advisory Committee Appointment
Presented By: Janet Morales , City Clerk's Office
RECOMMENDATION:
Review the applications for membership and appoint one member to the Measure Z Oversight Advisory Committee for a term ending February 2025.
3.6 Proposed Revisions to the City Entry Sign Design
Presented By: Daniel Torres , Community Services Department RECOMMENDATION:
Provide staff direction and recommendations for a new City Entry Signs Standard for designs.
CITY MANAGER REPORT
FUTURE AGENDA ITEMS
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
10 4. CEMETERY CONSENT CALENDAR
All matters listed under the Consent Calendar are considered routine and will be enacted by one roll call vote. There will be no separate discussion of these items unless members of the Board, the Public, or Staff request to have specific items removed from the Consent Calendar for separate discussion and/or action.
4.1 Cemetery Minutes - September 13, 2023 Regular Meeting Presented By: Janet Morales , City Clerk's Office
RECOMMENDATION:
Approve the Minutes as presented
Future Agenda Items
RECOMMENDATION:
Title- Councilmember-Anticipated Date
1. Amend Fencing Requirements - Benoit - Jan 2024
2. Official reserve policy - Marquez - Nov 2023
ADJOURN THE CITY COUNCIL MEETING
In accordance with Government Code Section 54952.3, I, Janet Morales, City of Wildomar City Clerk, do hereby declare that the Board of Trustees will receive no compensation or stipend for the convening of the following regular meeting of the Wildomar Cemetery District.
CALL TO ORDER THE WILDOMAR CEMETERY DISTRICT
ROLL CALL
Board discussion and determination on whether an absence is excused.
PUBLIC COMMENTS
BOARD COMMUNICATIONS
APPROVAL OF THE AGENDA AS PRESENTED
The Board of Trustees to approve the agenda as it is herein presented, or, if it is the desire of the Board, the agenda can be reordered, added to, or have items tabled at this time.
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
11 4.2 Warrant Register Cemetery September 2023
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
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.
4.3 August 2023 Cemetery Treasurers Report
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Approve the Treasurer’s Report for August 2023.
4.4 Wildomar Cemetery District Records Management Retention Schedule Update
Presented By: Janet Morales , City Clerk's Office
RECOMMENDATION:
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
4.5 Acceptance of FY2021-22 Cemetery District Annual Comprehensive Financial Report
Presented By: Adam Jantz , Administrative Services Department RECOMMENDATION:
Receive and file the FY 2021-22 Cemetery District Annual Comprehensive Financial Report.
5. CEMETERY PUBLIC HEARINGS
None scheduled.
6. CEMETERY GENERAL BUSINESS
None scheduled.
GENERAL MANAGER REPORT
FUTURE AGENDA ITEMS
ADJOURN THE WILDOMAR CEMETERY DISTRICT MEETING
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
12 PARTICIPATION
VIEW THE MEETING
1. In Person | City Council Chambers 23873 Clinton Keith Road Ste. 106 Wildomar, CA 92595
2. Cable TV | Frontier Channel 36 or AT&T Channel 99
3. Livestream | https://www.cityofwildomar.org/129/Agendas-Videos-Watch-Live | Click on the "Live Video Link"
PARTICIPATE IN THE MEETING
1. Fill out the speaker card located on the table near the entrance.
2. Submit the speaker card to the City Clerk in the basket located at the front of the chambers.
3. When the City Clerk calls your name, please come up to the front podium.
During Public Comment not on the agenda and after each Agenda Item, the Mayor will announce Public Comment. Public Comments are limited to 3 minutes or such other time as the Council may provide. Per the Brown Act, City Council members are not allowed to respond to public comments not on the agenda. If you would like to be contacted, please leave your email or contact number on the public comment card.
ACCOMODATIONS
In compliance with the Americans with Disabilities Act, if requested, the agenda and backup materials will be made available in appropriate alternative formats to persons with a disability, as required by Section 202 of the Americans With Disabilities Act of 1990 (42 U.S.C. Sec. 12132), and the federal rules and regulations adopted in implementation thereof. Any person that requires a disability-related modification or accommodation, including auxiliary aids or services, in order to participate in the public meeting, may request such modification, accommodation, aid or service by contacting the City Clerk either in person or by phone at 951-677-7751, no later than 10:00 a.m. on the day preceding the scheduled meeting.
REPORTS
All agenda items and reports are available for review at City Hall, 23873 Clinton Keith Road and on the City’s website at the following address: http://www.cityofwildomar.org. Any writings or documents provided to a majority of the City Council regarding any item on this agenda (other than writings legally exempt from public disclosure) will be made available by appointment for public inspection at City Hall during regular business hours.
AFFIDAVIT OF POSTING
I, Janet Morales, Wildomar City Clerk, do certify that at least 72 hours prior to the meeting, a true and correct copy of this agenda was posted at Wildomar City Hall, 23873 Clinton Keith Road; U.S. Post Office, 21392 Palomar Street; Wildomar Library, 34303 Mission Trail Blvd; and on the City’s website at www.cityofwildomar.org.
Janet Morales, CMC
City Clerk
Dated: October 5, 2023
CITY COUNCIL/CEMETERY DISTRICT - CC - REGULAR MEETING
13 CITY OF WILDOMAR
CC - REGULAR MEETING
CLOSED SESSION
Meeting Date: October 11, 2023
SUBJECT: CLOSED SESSION
SUBMITTED BY: Thomas D Jex
ACTION:
The City Council will meet in closed session pursuant to the provisions of Government Code Section 54956.8 to confer with legal counsel and conference with real property negotiators as follows:
Property: 367-250-007, Northwest corner of Bundy Canyon Road and the Farm Road.
Agency negotiators: Dan York
Negotiating parties: Ambient Pacific
Under negotiation: Instruction regarding price and terms of payment.
Project: Palomar/Gruwell Street Widening Project (CIP 28-2) Property: See below.
Agency negotiators: Dan York
Negotiating parties: See below.
Under negotiation: Instruction regarding price and terms of payment.
APN Property Address Property Owner
368-091-026
Located on Palomar St, 100' southeasterly
of Cert Street.
Jimenez, et al
368-091-025 Southerly corner of Palomar & Cert Street Sarwar Family Trust
14 CITY OF WILDOMAR
CC - REGULAR MEETING
DEPARTMENT REPORT
Meeting Date: October 11, 2023
SUBJECT: General Plan Update Progress Report #16
SUBMITTED BY: Matthew Bassi
PREPARED BY: Matthew Bassi
SUMMARY:
Staff provided the City Council with a verbal briefing of the General Plan Update at its last meeting of September 13, 2023 (Briefing #15). This current briefing (#16) primarily covers the month of September 2023. The following is a summary of the recent task assignments completed this past month or so, and the tasks/assignments coming forth over the next 30+ days. For more details and up-to-date items, please peruse the General Plan Update project website: https://envisionwildomar2040.com.
DISCUSSION:
Tasks/Assignments Accomplished (previous 30 +/- days):
• The GP team continues to work on the General Plan goals and policies for each of the document chapters.
• The GP team also continues to work on the Draft EIR document, focusing on preparation of the technical studies and environmental issues areas.
• The City released the Notice of Preparation (NOP) for the DEIR which begins a 30-day public review and comment period. The NOP is intended to solicit comments on what environmental issues should be reviewed with the EIR. The comment period began Sept. 7 and concludes on Oct. 6, 2023.
• The City also held the required EIR Scoping meeting via zoom on Monday, Sept. 25, 2023. • Staff had its kick-off meeting with the GP team to discuss the Wildomar Development Code update on September 14, 2023……great discussion.
Upcoming Tasks/Assignments (Next 3 Months):
• The GP team will host our final meeting (#5) of the Gen Plan Advisory Group in early November 2023 to discuss the GP goals and policies document. • Public Workshop #3 to discuss the Goals and Policies is tentatively scheduled for early November 2023.
15 • Work will continuing on the General Plan goals and policies document with an anticipated completion date of the 1st Admin draft GP document by early December 2023. • Work will continue on the draft EIR with an anticipated completion of the 1st Admin EIR to be completed around early December 2023.
• Staff is targeting release the DEIR for its 45-day public review period in early March 2024. • Work will continue on preparation of the updated Wildomar Zoning Development Code with the 1st draft document due around late January 2024.
Website Stats/Information:
• Roughly 3,300 unique visitors since website launch (June 14, 2022) • 155 total unique visitors in September 2023
• Average of 5 visitors per day in March 2023
16 CITY OF WILDOMAR
CC - REGULAR MEETING
DEPARTMENT REPORT
Meeting Date: October 11, 2023
SUBJECT: Public Works/Engineering - Road Construction Updates SUBMITTED BY: Jason Farag
PREPARED BY: Jason Farag
SUMMARY:
This staff report presents an update on major roadway construction projects occurring throughout the City.
BACKGROUND:
The City’s Public Works and Engineering Department (Department) oversees the planning, design, construction, maintenance, and operations of City maintained improvements/infrastructure (Public Improvements). Public Improvements are typically either constructed as a condition of Private Development Projects (PDP) or constructed as part of City Capital Improvement Projects (CIP). In both cases, the City authorizes a private contractor to work within the City right-of-way to construct the Public Improvements through an encroachment permit or a Public Works Construction Contract. Under the permit or contract, the private contractor is responsible and liable to manage and maintain their work and their construction methods to complete the Public Improvements. The permits and contracts place certain responsibilities on the private contractor and provide certain indemnification and insurance coverage to the City. To maintain the appropriate delineation of responsibilities and maintain the City’s indemnification and liability protections, the City does not direct the contractor’s work, schedule, or methods of construction except in instances that are necessary to maintain public health and safety or to make sure that construction complies with all minimum standard requirements. The City may suggest or request that a contractor consider alternative approaches, schedules, etc… but the City does not direct the contractor’s work.
The contractor is responsible for the entire work zone for the duration of their permit or contract, until the City accepts the improvements into the City maintained road system.
DISCUSSION:
The attached presentation includes photos of recent progress for some of the major projects with impacts on the City's roadway network. Staff has also created a webpage on the City’s website where users can check for more frequent updates regarding traffic impacts from major 17 roadway construction projects. The webpage can be accessed by visiting the following URL:
https://www.cityofwildomar.org/266/Construction-Alerts
FISCAL IMPACT:
Public Improvements constructed as part of a City CIP are funded as shown in the approved City budget. Public Improvements constructed by a private development project are funded by the private developer. There is no impact to the City’s General Fund.
ATTACHMENTS:
Presentation - Road Construction Updates
18 Road
Construction
Updates
Public Works/Engineering Department
City of Wildomar
October 11, 2023
19 Road Rehab & Slurry Seal Project
(CIP 057-2, CIP 058-2)
Select pavement repairs on Bundy Canyon Rd.
20 Road Rehab & Slurry Seal Project
(CIP 057-2, CIP 058-2)
Select pavement repairs on Bundy Canyon Rd.
21 Road Rehab & Slurry Seal Project
(CIP 057-2, CIP 058-2)
Crack fill on residential streets in preparation for slurry seal. 22 Road Rehab & Slurry Seal Project
(CIP 057-2, CIP 058-2)
Crack fill on residential streets in preparation for slurry seal. 23 Road Rehab & Slurry Seal
One Month Look Ahead
October 9-14
Paving on Waite Street (east of I-15) and Cherry Street (east of I-15) 4” spot repairs on Wildomar Trail (Cervera Rd. to Palomar St.) Paving on Wildomar Trail between Cervera Rd. and Palomar St. Saturday 10/14, to minimize impacts to adjacent schools October 16-20
Begin pulverization on Walnut Street
Begin slurry seal resurfacing (10/16-11/3)
Paving on Waite Street, Cherry Street, Sellers Road, Canyon Ranch Road, and Gafford Road
Note: Schedule is subject to change based on weather or other impacts. 24 Road Rehab & Slurry Seal
One Month Look Ahead
October 23-27
Paving on Walnut Street
Begin repaving work on Grand Avenue
Begin repaving work on Clinton Keith Road
October 30-November 3
Continue repaving work on Grand Avenue
Continue repaving work on Clinton Keith Road
Slurry seal on Waite Street, Cherry Street, Sellers Road, Canyon Ranch Road, Gafford Road
Note: Schedule is subject to change based on weather or other impacts. 25 Baxter Village • Wildomar Trail striped, traffic signal activated and operating • Margaret Lane and Baxter Road paved and striped. 26 Baxter Village • Wildomar Trail striped, traffic signal activated and operating • Margaret Lane and Baxter Road paved and striped. 27 Baxter Village
• Wildomar Trail/Margaret Lane traffic signal activated and operational. Signing and striping installed. 28 Baxter Village • Baxter Road (west of Margaret Lane) paved and striped. 29 Baxter Village • Sewer installation on Wildomar Trail complete. Trench backfilled and paved. • Repaving tentatively scheduled for 10/10-10/12. 30 Mission Trail/Corydon Road (Corydon Gateway)
• City of Lake Elsinore development project with improvements in Wildomar. • Paving and striping on Mission Trail and Corydon Road complete. 31 St. Frances of Rome Catholic Church (Lemon St.)
• Construction nearing completion. Paving complete on Lemon St. 32 St. Frances of Rome Catholic Church (Lemon St.)
• Paving complete on Lemon St.
33 Popeyes (Orange St.) • Paving and striping complete on Orange St., road reopened to traffic. 34 Boulder Creek (Beazer Homes)
• Paving complete on Grand Ave. and McVicar St. Final striping and final drainage improvements in progress. 35 Boulder Creek (Beazer Homes) • McVicar St./Murrieta Creek Culvert Construction complete and reopened to traffic .
36 Other Notes
Boulder Creek (Beazer Homes)
• Traffic Signal construction and intersection
improvements at Palomar St./McVicar St. still pending.
Horizons (Lennar)
• Prielipp Rd./Elizabeth Ln.
• Revisions to final improvements and striping on
Elizabeth Ln. in review.
Villa Siena Apartments
• Prielipp Rd./Elizabeth Ln./Jana Ln.
• Revisions to final improvements and striping on
Elizabeth Ln. in review.
• Revisions to final improvements on Jana Ln. in review prior to removing closure and reopening to traffic.
37 Other Notes
Verano (KB Homes)
• Monte Vista Dr./Summer Sage Way
• Project continuing to progress in construction.
Avalino (DR Horton)
• Palomar St./Washington Ave./Starbuck Cr.
• Project grading continuing to progress.
• Washing St. improvements and sewer installation
tentatively planned to begin early November 2023 and
continue through January 2024.
• Off-site street improvements (Palomar/Washington)
tentatively planned to begin late December 2023 and
continue through February 2024.
• Traffic control plans are still in the review process.
Currently submitted plans include single lane closures with flaggers, but full road closures are not currently being proposed.
38 Questions?
For regular updates, visit:
https://www.cityofwildomar.org/266/Construction-Alerts
39 CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.1
Meeting Date: October 11, 2023
SUBJECT: Reading of Ordinances
SUBMITTED BY: Janet Morales
ACTION:
Approve the reading by title only of all Ordinances on this agenda. 40 CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.2
Meeting Date: October 11, 2023
SUBJECT: Warrant Register September 2023
SUBMITTED BY: Nicholas Neidiffer
PREPARED BY: Nicholas Neidiffer
ACTION:
Approve the following:
For Fiscal Year 2022/2023
1. Warrant Register dated 09-07-2023 in the amount of $86,626.88.
2. Warrant Register dated 09-14-2023 in the amount of $9,024.66.
3. Warrant Register dated 09-21-2023 in the amount of $3,809.40.
4. Warrant Register dated 09-28-2023 in the amount of $16,186.00.
For Fiscal Year 2023/2024
5. Warrant Register dated 09-06-2023 in the amount of $157,042.68.
6. Warrant Register dated 09-07-2023 in the amount of $47,919.67.
7. Warrant Register dated 09-12-2023 in the amount of $104,616.23.
8. Warrant Register dated 09-14-2023 in the amount of $488,190.44.
9. Warrant Register dated 09-21-2023 in the amount of $184,508.11.
10. Warrant Register dated 09-28-2023 in the amount of $585,036.84.
11. Wire Transfer Register dated 07-31-2023 in the amount of $54,501.27.
12. Payroll Register dated 08-01-2023 in the amount of $213,610.63.
DISCUSSION:
The City of Wildomar requires that the City Council audit payments of demands and direct the City Manager to issue checks. The Warrant and Payroll Registers are submitted for approval.
FISCAL IMPACT:
These Warrant, Wire Transfer and Payroll 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 Budgets.
ATTACHMENTS:
Warrant Reg Sept 2023 Voucher Listings.pdf
41 42
09/07/2023
Voucher List
City of Wildomar
1 8:41:26AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217098 9/7/2023 000081 CALIFORNIA BUILDING STANDARDS, COMMISSION 90523 CALIFORNIA BUILDING STANDARS ADMIN REVOL
900.00
Total : 900.00
217099 9/7/2023 000072 INTERWEST CONSULTING GROUP 88803 MAY 2023 CONTRACTUAL SERVICES - CIP 31,167.13 88816 MAY 2023 CONTRACTUAL SERVICES 54,559.75
Total : 85,726.88
2 Vouchers for bank code : wf Bank total : 86,626.88
2 Vouchers in this report Total vouchers : 86,626.88
43 09/14/2023
Voucher List
City of Wildomar
1 10:48:10AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217115 9/14/2023 001564 CITRIX SYSTEMS INC 440000472231 0000450 CITRIX SHAREFILE SERVICE RENEWAL 9,024.66 Total : 9,024.66
1 Vouchers for bank code : wf Bank total : 9,024.66
1 Vouchers in this report Total vouchers : 9,024.66
44 09/21/2023
Voucher List
City of Wildomar
1 2:13:17PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217141 9/21/2023 001652 MARK THOMAS & COMPANY INC. 47438 0000327 DESIGN SERVICES 2,784.44 Total : 2,784.44
217142 9/21/2023 002060 METRO HOUSING REDEVELOPMENT,, INC61923 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
312.96
Total : 312.96
217143 9/21/2023 001210 MURRIETA/WILDOMAR CHAMBER, OF COMMERCE 42598 ALL CHAMBER MIXER (KIMBERLY
DAVIDSON)
250.00
Total : 250.00
217144 9/21/2023 001255 STEVE'S TOWING INC 138112 CASE WI238380075 462.00 Total : 462.00
4 Vouchers for bank code : wf Bank total : 3,809.40
4 Vouchers in this report Total vouchers : 3,809.40
45 09/28/2023
Voucher List
City of Wildomar
1 3:16:57PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217173 9/28/2023 001102 BEEGUYTRAVIS 146 SMITH RANCH LLMD 89-1C, ZONE 42 VALVE BO
395.00
GRAND AVE. LLMD 89-1C, ZONE 29, 595.00
LOCATION
149
Total : 990.00
217174 9/28/2023 001652 MARK THOMAS & COMPANY INC. 47018 0000327 DESIGN SERVICES 11,284.25 Total : 11,284.25
217175 9/28/2023 001107 PLACEWORKS 82948 SEP 2022 CONTRACTUAL SVC - CIP 025-1 3,323.75 Total : 3,323.75
217176 9/28/2023 001918 REGIONAL GOVERNMENT SERVICES, AUTHORITY 15314 0000445 CITY CLERK CONTRACT SERVICES FOR JUNE
588.00
Total : 588.00
4 Vouchers for bank code : wf Bank total : 16,186.00
4 Vouchers in this report Total vouchers : 16,186.00
46 09/06/2023
Voucher List
City of Wildomar
1 5:20:28PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217096 9/6/2023 002058 JAMES MCMINN INC, AND A.S.A.P. HEAVY90623 BUNDY CYN RD WIDE CIP 026-1
PROGRESS PAY
42,509.77
Total : 42,509.77
217097 9/6/2023 002057 JAMES MCMINN INC, AND CROWN 90623 BUNDY CYN RD WIDE CIP 026-1
PROGRESS PAY
114,532.91
Total : 114,532.91
2 Vouchers for bank code : wf Bank total : 157,042.68
2 Vouchers in this report Total vouchers : 157,042.68
47 09/07/2023
Voucher List
City of Wildomar
1 8:42:16AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217100 9/7/2023 000007 ANIMAL FRIENDS OF THE VALLEY,, INC. AUGUST 2023 ANIMAL CONTRACTUAL SERVICE AUGUST 2023
7,000.00
Total : 7,000.00
217101 9/7/2023 000029 APPLEONE 01-6701453 ADMIN W/E 8/26/23 (JH) 2,820.90 01-6701454 ADMIN W/E 8/26/23 (HJ) 1,740.40
ADMIN ASSISTAN-CLERICAL W/E 8/26/23 1,283.36
(CH)
01-6701455
01-6701846 ACCOUNTANT W/E 8/26/23 (KS) 1,860.36
Total : 7,705.02
217102 9/7/2023 000022 EDISON 082823-2458 07/28/23-08/27/23 32972 WELLS PL 379.50 08/01/23-08/31/23 ELECTRIC WILDOMAR 166.78
CITY
090123-0828
090123-0962 08/01/23-08/31/23 ELECTRIC CFD 2013-001 249.67 090123-1757 08/01/23-08/31/23 ELECTRIC CFD 2013-001 202.83 08/01/23-08/31/23 CSA22 SALES 6,134.41
ACQUISITIO
090123-4293
08/01/23-08/31/23 20505 PALOMAR ST 57.00
(MARN
090123-4487
090123-4610 08/01/23-08/31/23 ELECTRIC CFD 2013-001 128.35 090123-4845 08/01/23-08/31/23 CFD ZONE 2 64.18
090123-7481 08/01/23-08/31/23 CSA 103 494.76
08/01/23-08/31/23 CFD 2013-1 34.68
ORANGE/CORA
090123-7504
090123-7694 08/01/23-08/31/23 CFD ZONE 3 218.28
090123-8975 08/01/23-08/31/23 CFD ZONE 3 128.35
090123-9127 08/01/23-08/31/23 ELECTRIC CFD 2013-001 244.52 Total : 8,503.31
217103 9/7/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT 12532986 07/09/23-08/09/23 WATER ZONE 52 LOC 01 186.52 12533041 07/09/23-08/09/23 WATER ZONE 29 LOC 02 56.60
12533322 07/09/23-08/09/23 WATER ZONE 71 LOC 01 261.67
07/09/23-08/09/23 WATER 32637 429.31
GRUWELL-FS
12533522
12533604 07/09/23-08/09/23 WATER MARNA O'BRIEN 6,685.04 07/16/23-08/16/23 WATER ZONE 42 LOC 01 1,049.63
M
12545386
48 09/07/2023
Voucher List
City of Wildomar
2 8:42:16AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217103 9/7/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT (Continued) 07/16/23-08/16/23 WATER ZONE 42 LOC 03 294.17
M
12545636
07/16/23-08/16/23 WATER ZONE 42 LOC 02 410.82
M
12545638
07/20/23-08/20/23 WATER ZONE 3 LOC 35 765.90
M1
12552118
Total : 10,139.66
217104 9/7/2023 001747 FARAG, JASON 81423 07/29/23-8/11/23 REIMBURSEMENT
MILEAGE
10.81 Total : 10.81
217105 9/7/2023 000685 GREAT AMERICA FINANCIAL SERVIC 34753229 CANON COLOR COPIER SYST. #019-1780554
249.52
Total : 249.52
217106 9/7/2023 001795 GUZMAN PARTY RENTALS 90623 STAFF EVENT 9/6/23 100.00 Total : 100.00
217107 9/7/2023 001153 INTELLI-TECH 15235 0000496 FORTINET FIREWALL RENEWAL PERIOD 8/31/23
3,800.00
Total : 3,800.00
217108 9/7/2023 002056 ORACLE AMERICA, INC. 100932051 NEW ERP REPLACEMENT 2,058.09 Total : 2,058.09
217109 9/7/2023 001909 STADNIK, EMILY 90623 PTO PAYOUT 5,560.02 Total : 5,560.02
217110 9/7/2023 001720 STERICYCLE, INC 8004550918A CONTRACTUAL SHREDDING SVC 157.18 Total : 157.18
217111 9/7/2023 000918 TKE ENGINEERING INC 2023-595 CONTRACTUAL SVC 07/01/23-07/31/23 1,533.00 Total : 1,533.00
217112 9/7/2023 000437 VERIZON WIRELESS 9942632738 08/23/23-09/22/23 DATA INT CHRG 9239 1,063.05 08/23/23-09/22/23 DATA INTERNET CHRG 40.01
619
9942632739
Total : 1,103.06
49 09/07/2023
Voucher List
City of Wildomar
3 8:42:16AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 13 Vouchers for bank code : wf Bank total : 47,919.67
13 Vouchers in this report Total vouchers : 47,919.67
50 09/12/2023
Voucher List
City of Wildomar
1 4:07:16PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217114 9/12/2023 002057 JAMES MCMINN INC, AND CROWN 90623REPLACE BUNDY CYN RD WIDE CIP 026-1
PROGRESS PAY
104,616.23
Total : 104,616.23
1 Vouchers for bank code : wf Bank total : 104,616.23
1 Vouchers in this report Total vouchers : 104,616.23
51 09/14/2023
Voucher List
City of Wildomar
1 10:49:30AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217116 9/14/2023 000032 A BETTER PARTY, INC. 23422-1 0000468 MARIACHI NIGHT: TABLE AND CHAIR RENTAL
975.91
Total : 975.91
217117 9/14/2023 000088 ACE HARDWARE 307499/3 DEPT SUPPLIES 11.94 Total : 11.94
217118 9/14/2023 000029 APPLEONE 01-6706005 ADMIN W/E 9/02/23 (JH) 3,018.40 01-6706006 ADMIN W/E 9/02/23 (HJ) 1,740.40
ADMIN ASSISTANT-CLERICAL W/E 9/02/23 1,296.28
(CH
01-6706007
01-6706401 ACCOUNTANT W/E 9/02/23 (KS) 1,508.40
Total : 7,563.48
217119 9/14/2023 001002 ARCHITERRA DESIGN GROUP 31207 06/26/23-08/24/23 CITY PLAN CHECK - 2ND 343.75 31208 07/10/23-08/24/23 CITY PLAN CHECK - 1ST 718.75
31227 07/25/23-08/24/23 SI COORDINATION 62.50
31228 07/25/23-08/24/23 SI COORDINATION, SI FI 815.50
31229 07/25/23-08/24/23 SI COORDINATION, SI FI 1,664.03 31230 07/25/23-08/24/23 SI COORDINATION 187.50
31231 07/25/23-08/24/23 CITY PLAN CHECK - 7TH 250.00
31232 07/25/23-08/24/23 SI COORDINATION, MEETI 1,543.50 31233 07/25/23-08/24/23 CITY PLAN CHECK - 3RD 187.50
31234 07/25/23-08/24/23 CITY PLAN CHECK - 3RD 187.50
31235 07/25/23-08/24/23 CITY PLAN CHECK - FYT 1,312.50
31236 07/25/23-08/24/23 CITY PLAN CHECK - 1ST 343.75
31237 07/25/23-08/24/23 CITY PLAN CHECK 312.50
Total : 7,929.28
217120 9/14/2023 002013 ARTOVATOR 230916AR 0000469 SPECIAL EVENT: 9/16/23 MARIACHI NIGHT (2
840.00
Total : 840.00
217121 9/14/2023 001748 CALIFORNIA CONSULTING, INC. 6203 0000485 GRANT WRITING SERVICE FOR 12
MONTHS - SE
4,850.00
Total : 4,850.00
217122 9/14/2023 000037 DATA TICKET, INC. 154438 JULY 2023 ONLINE ACCESS 375.93 155048 JULY 2023 DAILY CITE PRECESSING 490.28
52 09/14/2023
Voucher List
City of Wildomar
2 10:49:30AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217122 9/14/2023 000037 000037 DATA TICKET, INC. (Continued) Total : 866.21 217123 9/14/2023 000977 DIAMOND ENVIRONMENTAL SERVICES 91123 0000466 SPECIAL EVENT (TIER II) - EVENT FENCE AN
936.40
Total : 936.40
217124 9/14/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT 12548298 07/19/23-08//19/23 WATER ZONE 3 LOC 23 M 348.46 12548505 07/19/23-08//19/23 WATER ZONE 30 LOC 2 129.48
12548544 07/19/23-08//19/23 WATER ZONE 3 LOC 49 M 113.24 12548799 07/19/23-08//19/23 WATER ZONE 51 LOC 1 171.93
12548965 07/19/23-08//19/23 WATER BASEBALL FIELD 257.71 07/19/23-08//19/23 WATER WINDSONG 1,345.42
PARK
12549004
12549510 07/19/23-08//19/23 WATER ZONE 3 LOC 29 M 612.30 12549587 07/19/23-08//19/23 WATER ZONE 3 LOC 29 M 266.34 12549589 07/19/23-08//19/23 WATER ZONE 30 LOC 1 393.38
12549689 07/19/23-08//19/23 WATER ZONE 3 LOC 42 & 197.32 12550083 07/19/23-08//19/23 WATER 22450 1/2 CERVE 294.44 12550324 07/19/23-08//19/23 WATER 22450 CERVERA 60.39
12551415 07/19/23-08//19/23 WATER ZONE 62 - 22933 239.10 07/19/23-08//19/23 WATER ZONE 67 - 88.05
ARNNE
12551502
07/20/23-08/20/23 WATER 24707 PRELIPP 138.96
RO
12555138
Total : 4,656.52
217125 9/14/2023 001450 FRANCHISE TAX BOARD 91423 WITHHOLDING ORDER - S STANTON CASE #5621
50.00 Total : 50.00
217126 9/14/2023 000634 HEYDAY RECORDS AND EVENTS 1074 0000471 (TIER II) SPECIAL EVENTS- SOUND AND STAG
5,419.00
0000488 MARIACHI NIGHT AND VETERANS DAY 2,420.00
SPECIAL
1100
Total : 7,839.00
217127 9/14/2023 001666 INFINITY TECHNOLOGIES 1698 0000504 AUG 2023 GIS CONTRACTUAL SERVICES 5,245.00 1736A 0000503 AUG 2023 IT CONTRACTUAL SERVICES 11,391.79 0000440 AUG 2023 DATTO OFFICE 365 BACKUP 173.25
SERVICE
1736B
1736C 0000491 AUG 2023 KNOWBE4 ORDER 2,424.00
53 09/14/2023
Voucher List
City of Wildomar
3 10:49:30AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217127 9/14/2023 001666 INFINITY TECHNOLOGIES (Continued) 0000494 AUG 2023 BLACKBERRY GUARD 14,945.27
ESSENTIALS
1736D
Total : 34,179.31
217128 9/14/2023 000499 INLAND EMPIRE LANDSCAPE INC 41457 JULY 2023 LANDSCAPE REPAIR 1,913.34 Total : 1,913.34
217129 9/14/2023 000647 JOLLY JUMPS 091623 MARIACHI NIGHT EVENT: 9/16/23
INFLATABLE
720.00
Total : 720.00
217130 9/14/2023 002059 MARTINEZ, GEORGE A. 72823 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
1,851.21
Total : 1,851.21
217131 9/14/2023 000856 MICHAEL BAKER INTERNATIONAL IN 1188743 P/E JULY 30, 2023 CONTRACTUAL
SERVICES
11,412.50
Total : 11,412.50
217132 9/14/2023 001150 MILESTONE WILDOMAR LLC 100123 0000498 OCT 2023 FLEET STORAGE 598.00 90123 0000498 SEP 2023 FLEET STORAGE 598.00
Total : 1,196.00
217133 9/14/2023 001835 MUNISERVICES OR, AVENU HOLDINGS LLCINV06-017176 ACFR FY 22/23 2,750.00 Total : 2,750.00
217134 9/14/2023 001983 OCCUPATIONAL HEALTH CENTERS OF, CALIFORNIA,A MEDICAL CORP 80374976 (1) PHYSICAL EXAM W/NON REG USD 6 PN 113.00 Total : 113.00
217135 9/14/2023 001107 PLACEWORKS 83074 AUG 2023 CONTRACTUAL SVC
MULTI-FAMILY DE
2,269.68
AUG 2023 CONTRACTUAL SVC - PROJECT 116.25
RELAT
83146
AUG 2023 CONTRACTUAL SVC - PROJECT 1,377.50
RELAT
83151
AUG 2023 CONTRACTUAL SVC - PROJECT 310.00
RELAT
83153
AUG 2023 CONTRACTUAL SVC - PROJECT 20,840.26
RELAT
83158
54 09/14/2023
Voucher List
City of Wildomar
4 10:49:30AM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217135 9/14/2023 001107 PLACEWORKS (Continued)
AUG 2023 CONTRACTUAL SVC - PROJECT 2,737.50
RELAT
83164
AUG 2023 CONTRACTUAL SVC - PROJECT 3,080.00
RELAT
83165
AUG 2023 CONTRACTUAL SVC - GP 44,710.00
UPDATE/EIR
83173
Total : 75,441.19
217136 9/14/2023 000042 PV MAINTENANCE, INC. 005-271 AUGUST 2023 CITYWIDE MAINTENANCE
CONTRAC
92,151.05
Total : 92,151.05
217137 9/14/2023 002039 RC CONSULTING SERVICES 90723 FIXED FEE REFUND 236.10 Total : 236.10
217138 9/14/2023 001970 TEC INC. 7021 PALOMAR PASSIVE PARK SITE - CITY OF WILD
4,780.00
Total : 4,780.00
217139 9/14/2023 000131 WESTERN RIVERSIDE COUNTY, RCA 91123 JULY 2023 MSHCP MITIGATION FEES 224,928.00 Total : 224,928.00
24 Vouchers for bank code : wf Bank total : 488,190.44
24 Vouchers in this report Total vouchers : 488,190.44
55 09/21/2023
Voucher List
City of Wildomar
1 2:14:03PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217145 9/21/2023 001692 AMAZON CAPITAL SERVICES 113L-TRJJ-4XGT BUILDING OFFICE SUPPLIES 642.03 16C3-JJF4-7YYY CITY CLERK DEPARTMENT SUPPLIES -130.48
1KN9-R1NQ-JLNQ CITY CLERK DEPARTMENT SUPPLIES -49.63
1VFY-KVPX-JF9Q CITY CLERK DEPARTMENT SUPPLIES -49.63
Total : 412.29
217146 9/21/2023 000033 AMERICAN FORENSIC NURSES 78032 BLOOD DRAW (2) 133.70 78079 BLOOD DRAW (4) 267.40
Total : 401.10
217147 9/21/2023 000029 APPLEONE 01-6710051 ADMIN W/E 9/09/23 (JH) 2,648.50 01-6710052 ADMIN W/E 9/09/23 (HJ) 1,735.00
ADMIN ASSISTANT-CLERICAL W/E 9/09/23 1,292.00
(CH
01-6710053
01-6710466 ACCOUNTANT W/E 9/09/23 (KS) 2,005.80
Total : 7,681.30
217148 9/21/2023 000760 ARMADA ADMINISTRATORS 202108 SEPT 2023 PREMIUM 4,011.00 203461 OCT 2023 PREMIUM 4,011.00
Total : 8,022.00
217149 9/21/2023 000034 BIO-TOX LABORATORIES 44747 RC SHERIFF - LAB SERVICES 1,100.25 44802 RC SHERIFF - LAB SERVICES 326.80
Total : 1,427.05
217150 9/21/2023 001330 BMW MOTORCYCLES OF RIVERSIDE 6033825/2 BMW MORTORCYCLE MAINTENANCE -
SHERIFF
1,198.26
Total : 1,198.26
217151 9/21/2023 000080 BURKE, WILLIAMS AND SORENSON,, LLP 305714 JULY 2023 LEGAL FEES 76,818.31 Total : 76,818.31
217152 9/21/2023 001761 CHARTER COMMUNICATIONS 91123 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
3,833.69
Total : 3,833.69
217153 9/21/2023 000002 CRYSTAL CLEAN MAINTENANCE 903N SEP 2023- CITY HALL JANITORIAL
SERVICES
3,214.75
Total : 3,214.75
56 09/21/2023
Voucher List
City of Wildomar
2 2:14:03PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217154 9/21/2023 000058 DEPARTMENT OF JUSTICE 677545 JULY 2023 POLICE BLOOD ALCOHOL
ANALYSIS
315.00
Total : 315.00
217155 9/21/2023 000027 DIRECT TV 082317220X230913 09/12/23-10/11/23 CABLE SERVICES - CITY 168.99 Total : 168.99
217156 9/21/2023 002029 DISCOUNT TIRES, AND SERVICE CENTERS33050102 FIRE DEPARTMENT NEW TIRES 897.06 Total : 897.06
217157 9/21/2023 000022 EDISON 91123-2529 08/10/23-09/10/23 22378 BUNDY CANYON RD
371.25
91223-3123 08/11/23-09/11/23 23873 CLINTON KEITH RD 264.75 91223-3487 08/11/23-09/11/23 CLINTON KEITH RD SUITE 562.63 91223-7255 08/11/23-09/11/23 CLINTON KEITH RD SUITE 361.73 91223-8408 08/11/23-09/11/23 35711 CAPISTRANO ST CF 17.41 91323-3047 08/14/23-09/12/23 34311 MISSION TRAIL TC 98.03 91323-3243 08/14/23-09/12/23 31818 CENTRAL ST LS3 29.20 91323-3950 08/14/23-09/12/23 34311 MISSION TRAIL LS 31.30 91323-5361 08/14/23-09/12/23 31818 CENTRAL TC1 88.18
91323-7372 08/14/23-09/12/23 24211 CLINTON KEITH RD 62.62 91323-8688 08/14/23-09/12/23 21458 GRAND AVE TC1 87.21
08/16/23-09/14/23 32975 WILLOW BAY RD 3.24
TC
91523-7633
Total : 1,977.55
217158 9/21/2023 000941 FRONTIER 90123A 09/01/23-09/30/23 OFFICE TELEPHONE CHARG
551.52
09/01/23-09/30/23 OFFICE TELEPHONE 55.96
CHARG
90123B
Total : 607.48
217159 9/21/2023 001665 FUN SERVICES 49564278 CITY BOOTH GIVEAWAYS 533.21 Total : 533.21
217160 9/21/2023 000685 GREAT AMERICA FINANCIAL SERVIC 34845161 CANON COLOR COPIER SYST. #015-1472515
423.80
CANON COLOR COPIER SYST. 257.67
#016-1585799
34849594
Total : 681.47
57 09/21/2023
Voucher List
City of Wildomar
3 2:14:03PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217161 9/21/2023 000499 INLAND EMPIRE LANDSCAPE INC 41569 AUG 2023 LANDSCP MAINT ZONE 3 10,601.52 41653 AUG 2023 LANDSCP REPAIR ZONE 3 11,079.81
Total : 21,681.33
217162 9/21/2023 002061 PATTAH, SAAD 83123 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
37,190.15
Total : 37,190.15
217163 9/21/2023 000185 PITNEY BOWES 81723 POSTAGE METER REFILL 08/17/23 500.00 Total : 500.00
217164 9/21/2023 001107 PLACEWORKS 83176 AUG 2023 PROF. SVCS. - 27 ACRE PARK CIP
2,759.94
Total : 2,759.94
217165 9/21/2023 001663 RANCON MEDICAL AND EDUCATION, CENTER LLC 71223 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
462.29
Total : 462.29
217166 9/21/2023 000991 ROSE CITY LABEL 159182 WILDOMAR POLICE BADGE LABELS (2000) 136.00 Total : 136.00
217167 9/21/2023 001298 SAFEGUARD BY FONTIS VINV43479 NOTICE PARKING VIOLATION 1,061.19 VINV43480 CITATION BOOKS 989.19
Total : 2,050.38
217168 9/21/2023 001393 SOCALGAS 91123 08/08/23-09/07/23 GAS - FIRE DEPT 32637 59.11 Total : 59.11
217169 9/21/2023 001806 SOUTHERN CALIFORNIA NEWS, GROUP 11617089 PUBLIC NOTUCE - ORDER 234 (5210293) ZOA
230.60
PUBLIC NOTICE -NOA-27 AC PARK MND 336.55
(52102
11617729
PUBLIC NOTICE - ADU ORDINANCE 234 229.75
(52102
11618983
PUBLIC NOTICE - CFD2022-1 ANNEX #5 DR 186.97
HO
11620336
PUBLIC NOTICE - CFD2022-1 ANNEX TRES 186.97
LA
11620338
11621199 PUBLIC NOTICE - CFD2023-1 AVALINO 1,246.50
58 09/21/2023
Voucher List
City of Wildomar
4 2:14:03PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217169 9/21/2023 001806 001806 SOUTHERN CALIFORNIA NEWS, GROUP (Continued) Total : 2,417.34 217170 9/21/2023 002052 ST. FRANCIS ELECTRIC 23164103R TRAFFIC SIGNAL MAINT. AUG 2023 1,444.50 Total : 1,444.50
217171 9/21/2023 001090 T-MOBILE USA INC 9513394155 CASE INVESTIGATION WI232130004 125.00 9542854942 CASE INVESTIGATION WI23 223 000 100.00
9542954164 CASE INVESTIGATION WI232130004 225.00
9543394154 CASE INVESTIGATION WI232130004 125.00
9543486965 CASE INVESTIGATION WI232130004 125.00
9543486966 CASE INVESTIGATION WI232130004 125.00
9544021638 CASE INVESTIGATION WI232280027 100.00
Total : 925.00
217172 9/21/2023 001831 YUNEX, LLC 5620041869 23580 GLAZEBROOK RD STL KD #W0401 1,855.00 23580 GLAZEBROOK W0401 STL POLE 4,837.56
INSTALL
5620043538
Total : 6,692.56
28 Vouchers for bank code : wf Bank total : 184,508.11
28 Vouchers in this report Total vouchers : 184,508.11
59 09/28/2023
Voucher List
City of Wildomar
1 3:17:40PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217177 9/28/2023 001913 ABSOLUTE INTERNATIONAL, SECURITY INC2020108239 0000473 08/01/23-08/28/23 SECURITY PATROL 8,347.38 Total : 8,347.38
217178 9/28/2023 001354 ALLIED TRAFFIC & EQUIPMENT, RENTALS INC 90833 0000490 TRAFFIC SIGNS & SAFETY EQUIPMENT
FOR CIT
56,474.96
Total : 56,474.96
217179 9/28/2023 002064 AMP MANUFACTURED HOME, SPECIALISTS INC. 92623 DEVELOPER DEPOSIT REFUND OF
UNSUED FUNDS
1,664.15
Total : 1,664.15
217180 9/28/2023 000029 APPLEONE 01-6714623 ADMIN W/E 9/16/23 (JH) - ACCOUNTING SPEC
3,000.45
01-6714624 ADMIN W/E 9/16/23 (HJ) 1,805.40
ADMIN ASSISTANT-CLERICAL W/E 9/16/23 1,215.30
(CH
01-6714625
01-6715037 ACCOUNTANT W/E 9/16/23 (KS) 1,508.40
Total : 7,529.55
217181 9/28/2023 002062 CARRANZA, NICHOLAS 91823 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
2,576.61
Total : 2,576.61
217182 9/28/2023 001622 COMMERCIAL BUILDING MANAGEMENT, SERVICES INC 69814 0000499 AUG 2023 JANITORIAL SVC - MARNA
O'BRIEN
4,943.71
Total : 4,943.71
217183 9/28/2023 000785 CORELOGIC SOLUTIONS, LLC 82186005 AUG 2023 CODE ENFORCEMENT
SOFTWARE
387.25
Total : 387.25
217184 9/28/2023 001338 DEANZA TERMITE & PEST CONTROL, INC632438A PEST CONTROL MARNA 07/19/2023 55.00 Total : 55.00
217185 9/28/2023 000022 EDISON 091823-7151 08/14/23-09/12/23 ELECTRIC 10,963.89 Total : 10,963.89
217186 9/28/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT 12580028 08/09/23-09/09/23 WATER ZONE 52 LOC 01 186.52 12580083 08/09/23-09/09/23 WATER ZONE 29 LOC 02 56.60
12580363 08/09/23-09/09/23 WATER ZONE 71 LOC 01 245.54
60 09/28/2023
Voucher List
City of Wildomar
2 3:17:40PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217186 9/28/2023 000012 ELSINORE VALLEY MUNICIPAL, WATER DISTRICT (Continued) 08/09/23-09/09/23 WATER 32637 GRUWELL 477.43
-F
12580563
12580645 08/09/23-09/09/23 WATER MARNA O'BRIEN 5,258.03 12585364 08/12/23-09/11/23 WATER ZONE 3 LOC 7 M1 92.33
08/12/23-09/11/23 WATER HERITAGE PK 203.14
(AUT
12585377
08/13/23-09/12/23 WATER ZONE 3 LOC 25 906.21
M1
12588640
12588641 08/13/23-09/12/23 WATER ZONE LOC 25 M2 1,350.21 08/13/23-09/12/23 WATER ZONE 3 LOC 24 1,182.52
M1
12590410
12591575 08/13/23-09/12/23 WATER CFD 2013-1, ZONE 587.65 08/13/23-09/12/23 WATER MALAGA 392.12
GATEWAY P
12591735
Total : 10,938.30
217187 9/28/2023 001762 EMERGENCY-1 RESPONSE, INC. 3301 EMT - MARIACHI NIGHT 175.00 Total : 175.00
217188 9/28/2023 001450 FRANCHISE TAX BOARD 92823 WITHOLDING ORDER - S STANTON CASE #56217
50.00 Total : 50.00
217189 9/28/2023 001325 GEOCON WEST, INC. 723080421 CIP 059 CONTRACTUAL SVC THROUGH 08/06/20
782.50
Total : 782.50
217190 9/28/2023 000685 GREAT AMERICA FINANCIAL SERVIC 34902528 CANON COLOR COPIER SYST. #018-1765784
249.52
Total : 249.52
217191 9/28/2023 000634 HEYDAY RECORDS AND EVENTS 1105 EVENT ACTIVITIES - PICNIC IN THE PARK 9/ 550.00 Total : 550.00
217192 9/28/2023 000499 INLAND EMPIRE LANDSCAPE INC 41654 IRRIGATION REPAIR - WINDSONG PARK 1,322.96 Total : 1,322.96
217193 9/28/2023 000304 JOE A. GONSALVES & SON 161073 0000484 SEP 2023 PROF. CONTRACTUAL
LEGISLATIVE A
3,000.00
61 09/28/2023
Voucher List
City of Wildomar
3 3:17:40PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217193 9/28/2023 000304 000304 JOE A. GONSALVES & SON (Continued) Total : 3,000.00 217194 9/28/2023 001755 LIGHTS, PROPS AND SMILES, PHOTOBOOTH 20230908-01 0000470 PICNIC IN THE PARK: PHOTO BOOTH RENTAL
450.00
Total : 450.00
217195 9/28/2023 002056 ORACLE AMERICA, INC. 100966575 NEW ERP REPLACEMENT 2,122.40 Total : 2,122.40
217196 9/28/2023 001931 REGIONAL GOVERNMENT SERVICES 15594 CITY CLERK CONTRACT SERVICES FOR AUGUST
84.00 Total : 84.00
217197 9/28/2023 000186 RIGHTWAY 353223 08/17/23-09/12/23 - RESTROOM FACILITY RE 723.50 09/14/23-10/11/23 - PORTA/WASHSTN - 723.50
WIND
356703
Total : 1,447.00
217198 9/28/2023 000047 RIVERSIDE COUNTY, SHERIFF'S DEPARTMENT SH0000044109 CONTRACT LAW ENFORCEMENT THROUGH 7/26/23
410,672.09
Total : 410,672.09
217199 9/28/2023 000138 SOUTHWEST FIRE PROTECTION 10856 0000482 WEED ABATEMENT 2,950.00 Total : 2,950.00
217200 9/28/2023 000790 SPARKLETTS 91623 CITY HALL DRINKING WATER THROUGH 09/16/2
409.34
Total : 409.34
217201 9/28/2023 001258 SUNBELT RENTALS, INC. 143509162-0001 HERITAGE PARK - POST RAIN CLEAN UP 1,061.06 Total : 1,061.06
217202 9/28/2023 002063 VILLA SIENA PROPERTY LLC. 92923 DEVELOPER DEPOSIT REFUND OF
UNUSED FUNDS
21,240.40
Total : 21,240.40
217203 9/28/2023 000131 WESTERN RIVERSIDE COUNTY, RCA M1375 AUP AUDIT FINDINGS - FY2022 29,354.21 Total : 29,354.21
217204 9/28/2023 001038 WONG, ALICEN 91523 REFUND OF UNUSED DEVELOPERS
DEPOSIT
5,235.56
62 09/28/2023
Voucher List
City of Wildomar
4 3:17:40PM
Page:
Bank code : wf
Voucher Date Vendor Invoice PO # Description/Account Amount 217204 9/28/2023 001038 001038 WONG, ALICEN (Continued) Total : 5,235.56 28 Vouchers for bank code : wf Bank total : 585,036.84
28 Vouchers in this report Total vouchers : 585,036.84
63 ACH Date Payee Description Amount
9/6/2023 Wex Inc. Vehicle Fuel Purchase $ 483.63
9/19/2023 US Bank
Credit Card Statement Payment - Business Meals,
Conference Expenses, Organizational Memberships,
Special Event Supplies, Repairs & Maintenance, and
Office Supplies $ 8,876.10
9/20/2023 Enterprise Fleet Management Monthly City Vehicle Lease Payment $ 5,645.98 9/25/2023 CFT NV Developments Monthly City Hall Lease-Sept 38,818.80 $ 9/29/2023 Viasat Inc Satellite Internet Service - Cemetery District & Parks 175.88 $ 9/29/2023 Viasat Inc Satellite Internet Service - Cemetery District & Parks 500.88 $ TOTAL $ 54,501.27
City of Wildomar
Wire Transfer Register
9/30/2023
64 ACH Date Payee Description Amount
9/14/2023 Heartland Payroll 08/29/2023-09/08/2023 107,046.01 $ 9/28/2023 Heartland Payroll 09/09/2023-09/22/2023 104,897.30 $ 9/29/2023 Heartland Payroll 07/01/2023-07/31/2023 1,667.32 $ TOTAL $ 213,610.63
City of Wildomar
Payroll Warrant Register
10/1/2023
65 CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.3
Meeting Date: October 11, 2023
SUBJECT: August 2023 City Treasurers Report
SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Approve the Treasurer’s Report for August 2023.
SUMMARY:
August 2023 City Treasurers Report
DISCUSSION:
Attached is the Treasurer’s Report for Cash and Investments for the month of August 2023.
The City utilizes both the California State Treasurer’s Local Agency Investment Fund (LAIF) and the California Asset Management Program (CAMP) for its city investments.
On October 12th, 2022, the City entered into an agreement with PFM Asset Management as an investment advisor for the City’s CAMP investment pool and established an additional managed CAMP account for long-term investments. This will increase the returns on the City investments above the normal CAMP pool rate.
FISCAL IMPACT:
This is only a report of balances for the City, therefore it has no fiscal impact.
ACCOUNT CODE:
100-1012
100-1011
110-1011
115-1011
120-1011
212-1011
300-1011
301-1011
66 440-1011
461-1011
ATTACHMENTS:
August 2023 City Treasurer's Report
67 BEGINNING + (-) ENDING
FUND ACCOUNT INSTITUTION BALANCE DEPOSITS WITHDRAWALS BALANCE RATE All All WELLS FARGO $ 7,369,848.64 $ 3,508,242.76 (1,829,941.51) $ 9,048,149.89 1.650% TOTAL $ 7,369,848.64 $ 3,508,242.76 $ (1,829,941.51) $ 9,048,149.89
AVERAGE
PERCENT OF DAYS STATED
FUND BOOK VALUE FACE VALUE MARKET VALUE PORTFOLIO TO MAT. RATE 100 $ 4,852,607.19 $ 4,852,607.19 $ 4,852,607.19 14.42% 0 3.434% Various $ 11,658,439.47 $ 11,658,439.47 $ 11,658,439.47 34.64% 0 5.520% Various $ 17,256,298.09 $ 17,256,298.09 $ 17,142,714.05 50.94% 764 Variable TOTAL $ 33,767,344.75 $ 33,767,344.75 $ 33,653,760.71 100.00% CITY $ 42,815,494.64
+ + (-)
BEGINNING INTEREST WITHDRAWALS/ ENDING STATED
FUND BALANCE PURCHASES DEPOSITED SALES BALANCE RATE
100 General $ 4,852,607.19 $ 0.00 $ 0.00 $ 0.00 $ 4,852,607.19 3.434% 100 General $ 3,249,090.23 $ 0.00 $ 15,229.28 $ 0.00 $ 3,264,319.51 5.520% 115 ARPA $ 6,929,936.57 $ 0.00 $ 32,482.31 $ 0.00 $ 6,962,418.88 5.520% 461 DIF Park Imp $ 1,019,484.86 $ 0.00 $ 4,778.57 $ 0.00 $ 1,024,263.43 5.520% 301 ENDWMNT $ 405,536.80 $ 0.00 $ 1,900.85 $ 0.00 $ 407,437.65 5.520% 100 General $ 6,020,275.44 $ 0.00 $ 11,878.94 $ 0.00 $ 6,032,154.38 Variable 110 DEVAG $ 489,767.53 $ 0.00 $ 964.81 $ 0.00 $ 490,732.34 Variable 120 AA $ 6,121,670.35 $ 0.00 $ 12,059.29 $ 0.00 $ 6,133,729.64 Variable 212 WASTE $ 1,014,755.77 $ 0.00 $ 1,999.00 $ 0.00 $ 1,016,754.77 Variable 300 CEM $ 1,014,755.77 $ 0.00 $ 1,999.00 $ 0.00 $ 1,016,754.77 Variable 440 DIF Roads $ 2,561,126.94 $ 0.00 $ 5,045.24 $ 0.00 $ 2,566,172.18 Variable TOTAL $ 33,679,007.46 $ 0.00 $ 88,337.29 $ 0.00 $ 33,767,344.75 Heidi Schrader
Heidi Schrader
City Treasurer
Date
9/19/2023
BREAKDOWN
TOTAL CASH AND INVESTMENTS
August 2023
In compliance with the California Code Section 53646, as City Treasurer for the City of Wildomar, I hereby certify that sufficient investment liquidity and anticipated revenues are available to meet the City's expenditure requirements for the next six months, and that all investments are in compliance with the City's Statement of Investment Policy.
I also certify that this report reflects all Government Agency pooled investments and all of the City's Bank Balances.
ISSUER
CAMP POOL
CAMP POOL
LOCAL AGENCY INVESTMENT FUND
LOCAL AGENCY INVESTMENT FUNDS
ISSUER
CAMP POOL
CAMP POOL
CAMP POOL
CAMP MANAGED ACCOUNT
CAMP MANAGED ACCOUNT
CASH AND INVESTMENT PORTFOLIO
TREASURER'S REPORT FOR
CITY OF WILDOMAR
CITY CASH
CITY INVESTMENT
CAMP MANAGED ACCOUNT
CAMP MANAGED ACCOUNT
CAMP MANAGED ACCOUNT
CAMP MANAGED ACCOUNT
CAMP MANAGED ACCOUNT
68 CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.4
Meeting Date: October 11, 2023
SUBJECT: Second Reading and Adoption of Special Tax Ordinance for Community Facilities District No. 2023-1 (Tract 31896, Avalino) SUBMITTED BY: Jason Farag
PREPARED BY: Ninette Eva
ACTION:
Conduct the second reading of and adopt an ordinance entitled:
ORDINANCE NO. 235
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA
ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2023-1 (AVALINO) OF THE CITY OF WILDOMAR AUTHORIZING THE LEVY
OF SPECIAL TAXES
SUMMARY:
Following certification of the election results for the formation of CFD 2023-1 (Tract 31896, Avalino), the City introduced and conducted a first reading by title only, the special tax ordinance for the District (the “Ordinance”) to levy the special tax within the District in accordance with the RMA. The second reading and adoption is required for the Ordinance to become effective.
BACKGROUND:
D.R. Horton Los Angeles Holding Company, Inc., a California corporation (the “Developer”), owns 22.5 gross acres of property in the City which is proposed to be developed into 117 single family residential homes as part of Tract 31896 (also referred to as "Avalino"). Such property is generally located to the southwest of Palomar Street and southeast of Rancho Mirlo Road.
On August 9, 2023, the City Council adopted Resolution Nos. 2023-37 and 2023-38, which declared City’s intention to establish the District and the intention to incur bonded indebtedness within the District (together, the “Resolution of Intention”). The Resolution of 69 Intention called for a public hearing to be held on September 13, 2023 to formally consider the approval of the formation of the CFD, the approval of the levy of the special taxes within the District and the issuance of bonds to finance the public improvements benefitting the District.
DISCUSSION:
Following the close of the public hearing on September 13, 2023, the City Council adopted resolutions which formed the District, determined the necessity to incur debt within the District, approved the levy of the special taxes in the District in accordance with the rate and method of apportionment (the “RMA”) of special taxes for the District. Such resolutions also called for an election on September 13, 2023, to submit to the qualified voters the District ballot measures on the approval of the special taxes, the issuance of the bonds and an appropriations limit for the District, which were approved by the requisite number of votes within the District.
Following certification of the election results, the City introduced and conducted a first reading by title only, the special tax ordinance for the District (the “Ordinance”) to levy the special tax within the District in accordance with the RMA. The second reading and adoption is required for the Ordinance to become effective. If adopted, the Ordinance will become effective 30 days from the date of this meeting.
FISCAL IMPACT:
There is no fiscal impact associated with the recommended action of this item. Costs related to this process are covered by either developer deposits/fees. Costs associated with the administration of the CFD will be covered by proceeds from the District.
ATTACHMENTS:
Ordinance No. 235
70 4885-1740-3253v5/200945-0004
ORDINANCE NO. 2023-235
ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
WILDOMAR, CALIFORNIA ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT
NO. 2023-1 (AVALINO) OF THE CITY OF WILDOMAR
AUTHORIZING THE LEVY OF SPECIAL TAXES
Whereas, on August 9, 2023, the City Council (the “City Council”) of the City of Wildomar (the “City”) adopted Resolution No. 2023-37 declaring its intention to form Community Facilities District No. 2023-1 (Avalino) of the City of Wildomar (the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, comprising Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the “Act”), and its Resolution No. 2023-38 declaring its intention to incur bonded indebtedness for the District; and Whereas, on September 13, 2023, after providing all notice required by the Act, the City Council conducted a noticed public hearing required by the Act relative to the proposed formation of the District, the proposed levy of a special tax therein to finance certain public facilities described in Resolution No. 2023-37 and to secure the payment of any bonded indebtedness of the District, and the proposed issuance of up to $15,000,000 of bonded indebtedness as described in Resolution No. 2023-38; and
Whereas, at the September 13, 2023 public hearing, all persons desiring to be heard on all matters pertaining to the formation of the District and the proposed levy of the special tax to finance the facilities described in Resolution No. 2023-37 and to secure the payment of up to $15,000,000 of bonded indebtedness of the District as described in Resolution No. 2023-38 (the “Bonds”) were heard and a full and fair hearing was held; and Whereas, on September 13, 2023, the City Council adopted Resolution Nos. 2023-48 and 2023-49 which formed the District and called a special election within the District on September 13, 2023 on three propositions relating to the levy of a special tax within the District, the issuance of the Bonds and the establishment of an appropriations limit within the District; and
Whereas, on September 13, 2023, a special election was held within the District at which the qualified electors approved by more than a two-thirds vote Propositions A, B and C authorizing the levy of a special tax within the District for the purposes described in Resolution No. 2023-48, the issuance of the Bonds as described in Resolution No. 2023-49 and establishing an appropriations limit for the District; and
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WILDOMAR, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2023-1 (AVALINO) OF THE CITY OF WILDOMAR, ORDAINS AS FOLLOWS:
71 2
4885-1740-3253v5/200945-0004
Section 1. The above recitals are all true and correct.
Section 2. By the passage of this Ordinance, the City Council authorizes and levies special taxes within the District pursuant to Sections 53328 and 53340 of the Act at the rates and in accordance with the rate and method of apportionment set forth in Attachment C to Resolution No. 2023-37, which is incorporated by reference herein (the “Rate and Method”). The special taxes are hereby levied commencing in the fiscal year specified in the Rate and Method and in each fiscal year thereafter until payment in full of the Bonds (including any bonds issued to refund the Bonds), payment of all costs of the public facilities and services authorized to be financed by the District, and payment of all costs of administering the District.
Section 3. Each of the Mayor, the City Manager, or their written designees (each, an “Authorized Officer”), acting alone, is hereby authorized and directed each fiscal year to determine the specific special tax rates and amounts to be levied in such fiscal year on each parcel of real property within the District, in the manner and as provided in the Rate and Method. The special tax rate levied on a parcel pursuant to the Rate and Method shall not exceed the maximum rate set forth in the Rate and Method for such parcel, but the special tax may be levied at a lower rate. Each Authorized Officer is hereby authorized and directed to provide all necessary information to the Treasurer-Tax Collector of the County of Riverside and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the District in each fiscal year until the Bonds are paid in full, the facilities have been paid for, and provision has been made for payment of all of the administrative costs of the District.
Section 4. Properties or entities of the state, federal or other local governments shall be exempt from the special tax, except as otherwise provided in Sections 53317.3 and 53317.5 of the Act and Section G of the Rate and Method. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in Resolution No. 2023- 48 or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment of an existing special tax as provided in Section 53334 of the Act.
Section 5. All of the collections of the special tax shall be used as provided for in the Act, the Rate and Method and Resolution No. 2023-48.
Section 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes (which such procedures include the exercise of all rights and remedies permitted by law to make corrections, including, but not limited to, the issuance of amended or supplemental tax bills), as such procedure may be modified by law or by this City Council from time to time.
Section 7. As a cumulative remedy, if any amount levied as a special tax for payment of the interest or principal of the Bonds (including any bonds issued to refund the Bonds), together with any penalties and other charges accruing under this Ordinance, are not paid when due, the City Council may, not later than four years after the due date of the last installment of principal on the Bonds (including any bonds issued to refund the Bonds), order that the same be collected by an action brought in the superior court to foreclose the lien of such special tax, as authorized by the Act.
72 3
4885-1740-3253v5/200945-0004
Section 8. The Mayor of the City shall sign this Ordinance and the City Clerk or Deputy City Clerk (referred to herein as the “City Clerk”) shall attest to the Mayor’s signature and then cause the same to be published within fifteen (15) days after its passage at least once in The Press Enterprise, a newspaper of general circulation published and circulated in the City of Wildomar.
Section 9. The specific authorization for adoption of this Ordinance is pursuant to the provisions of Section 53340 of the Act.
Section 10. The City Clerk is hereby authorized to transmit a certified copy of this ordinance to the Treasurer-Tax Collector of the County of Riverside, and to perform all other acts which are required by the Act, this Ordinance or by law in order to accomplish the purpose of this Ordinance.
Section 11. A full reading of this Ordinance is dispensed with prior to its final passage, a written or printed copy having been available to the City Council and the public a day prior to its final passage.
Section 12. This Ordinance shall take effect thirty days after its final passage.
Passed and Adopted on this 11th day of October, 2023.
_____________________________
Joseph Morabito, Mayor
APPROVED AS TO FORM: ATTEST:
Thomas D. Jex Janet Morales
City Attorney City Clerk
73 4
4885-1740-3253v5/200945-0004
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF WILDOMAR )
I, Janet Morales, City Clerk of the City of Wildomar, California, do hereby certify that Ordinance No. 2023-235 was adopted by the City Council of the City of Wildomar, California, at the Regular meeting of October 11, 2023 and that the same was adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________________
Janet Morales
City Clerk
City of Wildomar
74 CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.5
Meeting Date: October 11, 2023
SUBJECT: Acceptance of FY2021-22 Annual Comprehensive Financial Report
SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Receive and file the FY 2021-22 Annual Comprehensive Financial Report.
SUMMARY:
Acceptance of FY2021/22 Audited Annual Comprehensive Financial Report DISCUSSION:
The firm of Roger, Anderson, Malody & Scott LLP performed the annual financial audit of the City of Wildomar, 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:
75 • The General Fund balance on June 30, 2022 was $3,828,664. This represents 23.7% of actual General Fund operating expenditures in fiscal year 2021-22. • The Measure AA Fund brought in $5,677,525 in district sales and use taxes in its third full year. The fund balance for the fund on June 30, 2022 was $5,895,809.
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 more than 70 governmental 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:
City of Wildomar FY2021-22 ACFR.pdf
FY2021-22 GAGAS Letter - Wildomar.pdf
FY2021-22 City of Wildomar - Post SAS 114 Letter.pdf
FY2021-22 ACFR Management Comment Letter.pdf
76 ᵡ
ᶇᶒᶗᴾᶍᶄᴾ
ᵵᶇᶊᶂᶍᶋᵿᶐᵊᵡᵟᴾ
Annual Comprehensive Financial Report
For the Fiscal Year Ended June 30, 2022
77 City of Wildomar, California
ANNUAL COMPREHENSIVE FINANCIAL REPORT
For the Year Ended June 30, 2022
Prepared By:
The City of Wildomar
Finance Department
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79 City of Wildomar
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
TABLE OF CONTENTS
INTRODUCTORY SECTION:
Letter of Transmittal ................................................................................................................ i Staff Directory ....................................................................................................................... xi City Organization Chart ......................................................................................................... xii Governmental Finance Officers Association Certificate of Achievement ............................. xiii
FINANCIAL SECTION
Independent Auditor’s Report ................................................................................................. 1 Management’s Discussion and Analysis ................................................................................ 5 Basic Financial Statements:
Government-wide Financial Statements
Statement of Net Position ......................................................................................... 20 Statement of Activities .............................................................................................. 21 Fund Financial Statements
Balance Sheet – Governmental Funds .............................................................. 22 Reconciliation of the Balance Sheet of Governmental Funds to the Statement of Net Position ............................................................................. 24 Statement of Revenues, Expenditures and Changes in Fund Balances – Governmental Funds .................................................................................... 25 Reconciliation of the Statement of Revenues, Expenditures and Changes in Fund Balances of Governmental Funds to the Statement of Activities ..... 27 Notes to Financial Statements ................................................................................. 28 Required Supplementary Information:
Budgetary Comparison Schedule by Department - General Fund ................................. 66 Budgetary Comparison Schedule - Development Impact Fees ..................................... 67 Budgetary Comparison Schedule - Measure AA ........................................................... 68 Budgetary Comparison Schedule – ARPA ...................................................................... 69 Budgetary Comparison Schedule - Grants .................................................................... 70 Schedule of the City’s Proportionate Share of the Net Pension Liability – CalPERS Pension Plan ............................................................................................ 71 Schedule of Contributions - CalPERS Pension Plan ..................................................... 72 Schedule of Changes in Net OPEB Liability and Related Ratios ................................... 73 Schedule of Contributions - OPEB ................................................................................. 74 Notes to Required Supplementary Information .............................................................. 75 Supplementary Information:
Non-Major Governmental Funds
Combining Balance Sheet ........................................................................................ 76 Combining Statement of Revenues, Expenditures and Changes in Fund Balances ................................................................................................... 78 80 City of Wildomar
Annual Comprehensive Financial Report
For the Year Ended June 30, 2022
TABLE OF CONTENTS (Continued)
Supplementary Information (Continued)
Budgetary Comparison Schedules – Special Revenue Funds
Gas Tax .................................................................................................................... 80 Air Quality Management District ............................................................................... 81 Measure A ................................................................................................................ 82 SLESF ...................................................................................................................... 83 Community Development Block Grant ..................................................................... 84 Measure Z Park ........................................................................................................ 85 Budgetary Comparison Schedules – Capital Projects Fund
Assessment Districts ................................................................................................. 86 Capital Projects ......................................................................................................... 87 Budgetary Comparison Schedules – Debt Service Fund
Streetlight Fund ........................................................................................................ 88
STATISTICAL SECTION
Table of Contents ................................................................................................................. 89 Financial Trends:
Net Position by Component ...................................................................................... 90 Changes in Net Position ........................................................................................... 92 Fund Balances of Governmental Funds ................................................................... 96 Changes in Fund Balances of Governmental Funds ................................................ 98 Revenue Capacity:
Assessed Value and Estimated Actual Value of Taxable Property ........................ 100 Direct and Overlapping Property Tax Rates ........................................................... 101 Principal Property Tax Payers ................................................................................ 103 Property Tax Levies and Collections ...................................................................... 104 Debt Capacity:
Ratios of Outstanding Debt by Type ...................................................................... 105 Direct and Overlapping Governmental Activities Debt ........................................... 106 Legal Debt Margin Information ............................................................................... 107 Demographic and Economic Statistics:
Demographic and Economic Statistics ................................................................... 109 Operating Information:
Principal Employers ................................................................................................ 110 Full-time Equivalent City Government Employees by Function / Program ............. 111 Operating Indicators by Function / Program ........................................................... 113 Capital Asset Statistics by Function / Program ...................................................... 115 Miscellaneous Statistics ......................................................................................... 117 81 INTRODUCTORY SECTION
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83 Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Letter of Transmittal
September 28th, 2023
To the Honorable Mayor, Members of the City Council, and Citizens of the City of Wildomar:
On behalf of the Management Team and City Staff, we are privileged to submit the Annual Comprehensive Financial Report (ACFR) for the fiscal year ended June 30, 2022.
The information found in this report is provided by the Administrative Services Department to the City Council and the public to assist those interested in the City’s fiscal condition.
State law and the City’s Municipal Code require that an annual financial report be prepared. The submitted report fulfills that obligation. This report consists of management representations concerning the finances of the City of Wildomar in its fourteenth year of incorporation. Consequently, management assumes full responsibility for the completeness and reliability of the information presented in this report.
To provide a reasonable basis for making these representations, the management of the City of Wildomar continues to establish a comprehensive internal control framework. This framework is designed to protect the government's assets from loss, theft, or misuse. Simultaneously, it empowers City staff to prepare the City of Wildomar's financial statements in accordance with generally accepted accounting principles (GAAP) and the financial reporting requirements outlined by the Governmental Accounting Standards Board (GASB). Recognizing that the cost of internal controls should not outweigh their benefits, the City of Wildomar's comprehensive framework of internal controls is designed to provide reasonable, rather than absolute, assurance regarding the accuracy of the financial statements. As responsible management, we affirm that, to the best of our knowledge and belief, this financial report is complete and dependable in all material aspects.
The financial statements of the City of Wildomar underwent an independent audit conducted by Rogers, Anderson, Malody, and Scott, LLP., a certified public accounting firm. The primary objective of this independent audit was to offer reasonable assurance regarding the accuracy of the City of Wildomar's financial statements for the fiscal year ending on June 30, 2022, with the aim of detecting any significant misstatements. This comprehensive audit involved a thorough examination of pertinent evidence that supports the figures and disclosures in the financial statements, an evaluation of the accounting -i- 84
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 principles applied and managerial assumptions, as well as an assessment of the overall presentation of the financial statements.
The independent auditor's report is presented as the first component of the financial section of this report. GAAP requires that management provide a narrative of introductions, overview, and analysis to accompany the basic financial statements in the form of Management’s Discussion and Analysis (MD&A).
This letter of transmittal is designed to complement the MD&A and should be read in conjunction with it. The City of Wildomar's MD&A can be found immediately following the report of the independent auditors, in the financial section of this report.
Profile of the Government
The area of Wildomar, located in southwestern Riverside County, was incorporated as a city on July 1st, 2008. The City is approximately 70 miles north of San Diego and 60 miles southeast of Los Angeles. Its boundaries encompass 24 square miles, providing a “Community Ranch” lifestyle for its 36,632 residents.
The City Council is composed of 5 Council Members, who are elected by district without party affiliation. Every year, the Council Members choose a Mayor and Mayor Pro Tem from among themselves. Biennial elections occur in November during evennumbered years. The terms of office span 4 years but overlap, ensuring that the City maintains a consistent pool of knowledge in its governance and legislative affairs.
The Council is responsible for adopting ordinances, resolutions, and regulations governing the City and for the appointment of the City Manager, City Attorney, and members of various statutory and advisory boards. As Chief Administrative Officer, the City Manager has the responsibility of administering programs in accordance with policies established by the City Council and within the guidelines of the annual budget adopted by the Council.
The Wildomar Cemetery District (District) was consolidated into the City of Wildomar as a subsidiary district on November 9, 2011. As a result, the structure of the District is a separate legal entity and the City Council of the City of Wildomar oversees the operations of the District with the City Council acting as the Board of Trustees. -ii 85
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 This report includes all funds of the City. It includes all governmental organizations and activities for which the City of Wildomar’s City Council is financially accountable. The City provides the full range of municipal services normally associated with a municipality including general administration, police and fire protection, the construction and maintenance of streets, and related infrastructure, recreational activities, and economic development.
The operations of the Wildomar Cemetery District are discretely presented in the financial statements. A component unit financial statement may be obtained from the City.
The Budget Process
The City Council adopted a Biennial budget for Fiscal Years 2021/22 and 2022/23 at a Public Hearing held on June 9th, 2021. Since that adoption date, several changes have occurred through the FY 2021/22 Quarterly Budget Reviews.
The biennial budget serves as the foundation for the City of Wildomar's financial planning and control. The development of the budget is completed as two separate projects: the development of the governmental activities program budget, and the development of the capital improvement program focusing on longer term capital projects.
Each department within the City of Wildomar is mandated to submit appropriation requests for all governmental activities to the City Manager no later than the conclusion of April. Subsequently, the City Manager, in collaboration with the Administrative Services Department, utilizes these requests as the initial foundation for crafting a proposed budget for the governmental activities.
In March, a budget workshop is convened to gather input from the public.
Subsequently, in May, the City Manager presents the proposed budget encompassing all governmental activities to the City Council for their review and feedback during a Council meeting. Typically, the governmental activities budget is officially adopted during the Council meeting held in June.
Factors Affecting Financial Condition
The information presented in the financial statements is perhaps best understood when it is considered from the broader perspective of the specific environment within which the City of Wildomar operates.
iii 86
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Local Economy
The City of Wildomar, now in its fourteenth year since incorporation, is enjoying steady and sustained growth. The city boasts a median age of 35 and a per capita personal income of $31,395, marking a notable 14.9% increase compared to the fiscal year 2020-21, despite the pandemic's local and regional impact.
Property valuations have also seen a positive uptick, rising by 5.4% compared to the fiscal year 2020-21. Additionally, the City has received its fifth annual installment of SB 130 Funds, which were authorized by Governor Brown on May 12, 2017. These funds serve as a replacement for the Motor Vehicle License Fee payments, which the State had previously redirected in 2012, following the provisions of SB 89 in 2011.
The charts below and on the next page illustrate the trends for the last ten years in taxable property net assessed value, property tax revenue and sales tax revenue.
Chart 1.
$-
$500,000,000
$1,000,000,000
$1,500,000,000
$2,000,000,000
$2,500,000,000
$3,000,000,000
$3,500,000,000
$4,000,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
City of Wildomar
Taxable Property Net Assessed Value
iv 87
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Chart 2.
Chart 3.
$-
$1,000,000
$2,000,000
$3,000,000
$4,000,000
$5,000,000
$6,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
City of Wildomar
Property Tax Revenue
$-
$500,000
$1,000,000
$1,500,000
$2,000,000
$2,500,000
$3,000,000
2013 2014 2015 2016 2017 2018 2019 2020 2021 2022
City of Wildomar
General Fund Sales Tax Revenue
v 88
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Coronavirus (COVID-19) Pandemic
In March 2020, the State of California and Riverside County issued “Safer at Home” orders to address the growing spread of the Coronavirus Disease 2019 (COVID19) virus. This order applied to everyone in non-essential job classifications. It was anticipated that some of the local revenue streams, particularly sales tax, would be negatively impacted by this order.
On March 27, 2020, the City Manager, acting in the capacity of the City's Director of Emergency Services, issued Director of Emergency Services Order No. E-2020-01 ("Order"). This action was taken in accordance with Wildomar Municipal Code ("WMC") section 2.32.060 and Section 4 of Resolution No. 2020-19, which declared a local emergency in response to the COVID-19 pandemic. These provisions granted the Director of Emergency Services the authority to establish rules and regulations addressing matters reasonably connected to safeguarding life and property during the emergency. Subsequently, these regulations were formally ratified by the City Council during its meeting on April 8, 2020. The Order had the effect of temporarily suspending the enforcement of specific provisions of the WMC and either reducing or entirely suspending certain fee requirements.
To assist in recovering from the pandemic, the City received $459,103 in CARES Act Funding from the Federal Government via the State of California. The funds were fully utilized in FY2020-21, prior to this audit year.
In June 2021 the City was notified that it would be receiving $8,905,968 in American Rescue Plan Act (ARPA) funding. Payments are structured to be received in two installments. The initial payment of $4,452,984 was received in July 2021, followed by the second payment of an equal amount in July 2022. Eligible expenses became applicable starting from March 2021. All allocated funding must be encumbered by December 2024, and all expenditures should be finalized by December 2026.
The utilization of ARPA funding must adhere to the guidelines outlined in the U.S.
Treasury's Final Rule, published in January 2022. This rule encompasses a $10 million allowance for revenue loss, permitting the City to use ARPA funds to reimburse up to $10 million in government service expenses. Additionally, the funding can be allocated for addressing public health and economic impacts, providing premium pay to essential workers, and supporting improvements in water, sewer, and broadband infrastructure. As of the time of this report, City staff are actively engaged in researching the most effective strategies for appropriating these funds. Their recommendations will be presented to the City Council during the regular budget meetings for consideration. vi 89
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Financial Reserves
The fiscal year 2021-22 marked the first year of the City's fifth two-year budget program. As the fiscal year concluded, the General Fund witnessed revenues totaling $17,208,757 and net transfers in of $319,839. These figures surpassed expenditures of $16,144,725, resulting in a net change in fund balance amounting to $1,383,871.
Consequently, the ending fund balance reached $3,828,664, equivalent to 23.7% of general fund expenditures. This higher fund balance can be attributed to several factors, including increased sales and property tax revenues, as well as heightened activity in licensing and permitting. Furthermore, the implementation of GASB 87: Leases led to the recording of a lease acquisition worth $1,334,287, contributing significantly to the growth of the net fund balance.
The General Fund's actual revenues exceeded the adjusted budget by a net total of $1.49 million. This surplus can be primarily attributed to a combination of the following factors:
x Taxes were $0.67 million higher than budget due to the final amounts received for fiscal year 2021-22 being higher than projections.
x Lease Acquisition Inflows related to compliance with GASB 87: Leases were $1.33 million over budget due to FY2022 being the first year of implementation.
The General Fund's actual expenditures were $0.53 million less than the adjusted budget, and this reduction can be attributed to several primary sources:
x Police Services were $0.32 million less than budgeted due to changes in general service levels and increased enhanced services allocated to Measure AA funding. x Capital Outlays related to compliance with GASB 87: Leases were $1.33 million over budget due to FY2022 being the first year of implementation. x Public Works department expenditures were $0.58 million less than budgeted due to increased capital project activity under special revenue funds.
Long-term financial planning and initiatives
On November 6, 2018, the voters of Wildomar approved Measure AA, which introduced a local sales tax. Starting from April 1, 2019, Measure AA instituted a 1.0% transactions tax on the gross receipts of any retailer stemming from the sale of tangible property within the city's boundaries. Additionally, a 1.0% excise tax was imposed on vii 90
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 the storage, use, or other consumption of tangible personal property purchased from any retailer within the city limits of Wildomar. During the fiscal year 2021-22, this tax generated revenue totaling $5.68 million. The generated revenues are allocated to support various improvements, including those related to public safety services, road infrastructure, homeless outreach, and other enhanced services aimed at enhancing the quality of life in Wildomar.
The City Council of Wildomar approved an ordinance on May 28, 2020, which allowed for the operation of cannabis businesses within the city. This ordinance led to the addition of Chapters 5.76 and 17.315 to the Wildomar Municipal Code, outlining regulations pertaining to cannabis businesses. The ordinance officially came into effect in July 2020. These cannabis businesses will provide sales tax revenue, regulatory revenue fees, and public benefit fees to the City's finances. As of now, two cannabis businesses have already commenced operations within the City. Additionally, there is anticipation that at least one more cannabis business will initiate operations before the conclusion of the 2022-23 fiscal year.
In FY 2022-23, the City will be exploring long-term options to procure a City Hall.
Options may include purchasing the current building or partnering with developers to construct a new structure.
The City will continue its focus on controlled and fiscally balanced growth. The City believes that with the appropriate policies in place, as approved and revisited each quarter as part of the budget program, the City's long term financial goals will be met. The City has taken many steps to control expenditure growth and these steps will continue to be reviewed.
Relevant financial policies
The City adheres to a set of financial policies while constantly improving and incorporating new relevant policies as it develops its formal financial system. Upon its initial incorporation, the City adopted all Riverside County’s policies/codes. As the City develops its own unique needs, it will continue to create and tailor these former County policies to directly address the City’s goals.
viii 91
Joseph Morabito, Mayor, Dist. 3 23873 Clinton Keith Rd, Ste. 201 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 Current Year Initiatives
In April 2017, the City adopted the following Vision Statement:
“The City of Wildomar will be a Safe and Active Community with Responsible Growth and Quality Infrastructure While Keeping a Hometown Feel.”
In fiscal year 2022-23, the City will look to continue to meet the goals of the Vision Statement through the following initiatives:
x Provide quality service and information to the residents and businesses in the City of Wildomar as we navigate through the effects of the COVID-19 pandemic. x Utilize our Measure AA revenue to continue to keep residents and businesses safe through our enhanced law enforcement services, Fire Medic Squad, street repairs, and homelessness services.
x Maintain City infrastructure and road improvements.
x Identify sustained funding sources to address homelessness in Wildomar. x Ensure that new Cannabis establishments in the City provide safe reliable services to our community.
Concluding remarks
The City, in its fourteenth year of operation, has achieved a great deal in transitioning from the County support services and establishing its own culture and approach to local governance.
The Government Finance Officers Association of the United States and Canada (GFOA} awarded a Certificate of Achievement for Excellence in Financial Reporting to the City of Wildomar for its Comprehensive Annual Financial Report (CAFR} for the fiscal year ended June 30, 2021. To receive a Certificate of Achievement, the City must publish an easily readable and efficiently organized ACFR that satisfies both generally accepted accounting principles and applicable legal requirements. ix 92
x
93 City of Wildomar
Miscellaneous Statistics
As of June 30, 2022
-xiFISCAL YEAR 2021-2022
STAFF DIRECTORY
CITY COUNCIL & CEMETERY DISTRICT TRUSTEES
Mayor/Chair – District 3 Joseph Morabito
Mayor Pro Tem/Vice Chair – District 4 Bridgette Moore
Council Member/Trustee – District 5 Ashlee DePhillippo
Council Member/Trustee – District 1 Carlos Marquez
Council Member/Trustee – District 2 Dustin Nigg
EXECUTIVE MANAGEMENT
City Manager/General Manager Dan York
City Attorney Thomas Jex
City Clerk Janet Morales
Administrative Services Director/City Treasurer Heidi Schrader Public Works Director Jason Farag
Community Development Director Matt Bassi
Economic Development Director Kimberly Davidson
Chief of Police James Rayls
Fire Chief Lonny Olson
Community Services Director Daniel Torres
CITY OF WILDOMAR ACFR TEAM
Administrative Services Director Heidi Schrader
Finance Manager Adam Jantz
Accountant I Nicholas Neidiffer
Project Accountant Kayla Snipes
94 Residents of
Wildomar
Mayor and City
Council
Cemetery District
Board of Trustees
City Manager /
General Manager
Cemetery
Operations
Non-Departmental
Facilities
Community
Services Parks
Public Works
Engineering
Public Safety
Police
Fire
Office of
Emergency
Management
Animal Control
City Clerk
Administrative
Services
Finance
Human Resources
Risk Management
Community
Development
Planning
Building & Safety
Development
Engineering
CDBG
Code Enforcement
Economic
Development
City Attorney
Measure AA
Oversight
Committee
Planning
Commission
Measure Z
Oversight
Committee
City of Wildomar - Organization Chart
The Organization chart presents the departments of the City, which are comprised of both City employed staff and contract staff. The staffing levels in each department above represent the City's positions. The remaining staff are contracted with various agencies or through municipal service firms. [LL 95
Government Finance Officers Association
Certificate of
Achievement
for Excellence
in Financial
Reporting
Presented to
City of Wildomar
California
For its Annual Comprehensive
Financial Report
For the Fiscal Year Ended
June 30, 2021
Executive Director/CEO
-xiii- 96
FINANCIAL SECTION
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98 -1-
Independent Auditor’s Report
City Council
City of Wildomar
Wildomar, California
Report on the Audit of the Financial Statements
Opinions
We have audited the financial statements of the governmental activities, the aggregate discretely presented component unit, each major fund, and the aggregate remaining fund information of 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 City’s basic financial statements as listed in the table of contents.
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.
Basis for Opinions
We conducted our audit in accordance with auditing standards generally accepted in the United States of America (GAAS) and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
99 -2-
Responsibilities of Management for the Financial Statements The City’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 City’s ability to continue as a going concern for twelve months beyond the financial statement date, including any currently known information that may raise substantial doubt shortly thereafter.
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:
x Exercise professional judgment and maintain professional skepticism throughout the audit.
x 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.
x Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the City’s internal control. Accordingly, no such opinion is expressed.
x 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.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the City’s ability to continue as a going concern for a reasonable period of time.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control–related matters that we identified during the audit. 100
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Required Supplementary Information
Accounting principles generally accepted in the United States of America require that required supplementary information, such as management’s discussion and analysis and budgetary comparison 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 City’s basic financial statements. The combining and individual nonmajor fund financial statements are presented for purposes of additional analysis and are not a required part of the basic financial statements.
The accompanying supplementary 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 accompanying supplementary information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Information [Included in the Annual Report
Management is responsible for the other information included in the annual report. The other information comprises the introductory and statistical sections but does not include the financial statements and our auditor's report thereon. Our opinions on the financial statements do not cover the other information, and we do not express an opinion or any form of assurance thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and consider whether a material inconsistency exists between the other information and the financial statements, or the other information otherwise appears to be materially misstated. If, based on the work performed, we conclude that an uncorrected material misstatement of the other information exists, we are required to describe it in our report.
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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 City’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is 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 City’s internal control over financial reporting and compliance.
San Bernardino, California
October 3, 2023
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As management of the City of Wildomar, we offer readers of the City's financial statements this narrative overview and analysis of the financial activities of the City for its fourteenth fiscal year of operation, which ended on June 30, 2022. We encourage the reader to consider the information presented here in conjunction with additional information that we have furnished in our letter of transmittal, which can be found on pages i through ix of this report, and with the City’s financial statements which follow this discussion.
THE FINANCIAL HIGHLIGHTS
When revenues exceed expenses, the result is an increase in net position. When expenses exceed revenues, the result is a decrease in net position. The relationship between revenues and expenses are considered the City's operating results. The City's net position, as measured in the Statement of Net Position, is considered one way to measure the City's financial health, or financial position. Increases or decreases in the City's net position, as measured in the Statement of Activities, are one indicator of whether its financial health is improving or deteriorating.
However, the City's goal is to provide services that improve the quality of life for residents, not to generate profits as in private industry.
x The assets and deferred outflows of resources of the City of Wildomar exceeded its liabilities and deferred inflows of resources as of June 30, 2022, by $62.86 million (net position).
x The City of Wildomar’s net position increased by $11.9 million in fiscal year 2021-22 over the previous fiscal year. The increase is primarily attributed to the following asset, liability, and deferred inflow changes:
o Assets - An increase of $11.8 million in cash and investments mostly due to increases in the City’s Measure AA sales tax revenues and the receipt of American Rescue Plan Monies (ARPA) monies.
o Assets – An increase of $0.64 million in Grant Receivables related to capital projects that were worked on in fiscal year 2021-22.
o Assets – An increase of $0.34 million in Due from Other Government related to an increase in taxes received during the 60-day period following the fiscal year. o Assets – An increase of $4.9 million in Capital Assets related to construction of capital projects and Right-of-Way purchases.
o Liabilities – An increase of $1.26 million in Accounts Payable related to the timing of invoices submitted and the increase in capital projects being worked on. o Liabilities – Deposits payables increased by $1.02 million related to additional deposits made for developer projects.
o Liabilities – Increased by $4.01 million due to the receipt of American Rescue Plan Act (ARPA) monies which are classified as unearned revenue until the City utilizes them for allowable expenses.
x The City of Wildomar's total net position increased by $11.09 million. The changes in net position are as follows:
o The Net Investment in Capital Assets increased by $4.05 million due to projects being completed in the fiscal year.
o The Restricted Net Position increased by $2.46 million related to projects in Community Developments, Public Works, and Capital Projects. o The Unrestricted Net Position increased by $4.57 million. 103
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x The revenues in the Statement of Activities increased a net $166,769. The increases are as follows:
o A net increase in general revenues of $2.45 million, related to the additional $2.09 million received in General and Measure AA sales tax revenues sales taxes, an additional $0.22 million in property taxes, and an additional $0.16 million in SB130 Vehicle License Replacement fees.
o Program revenues decreased $2.28 million due to the completion of capital project phases by Public Works in FY 2021-22.
x The expenses in the Statement of Activities increased a net $0.1 million. This is related to the following:
o A decrease of $3.2 million due to a decrease in Public Works Capital Projects in fiscal year 2021-22.
o An increase of $0.27 million in community development activities due to increased developer project work in fiscal year 2021-22.
o An increase of $0.5 million in general government activities due to increased general government staff and expenses.
o An increase in public safety of $2.14 million due to increased rates for safety personnel and additional staffing for fire services.
OVERVIEW OF THE FINANCIAL STATEMENTS
This discussion and analysis is intended to serve as an introduction to the City of Wildomar'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 the required supplementary information and 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 City’s finances. 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 provide both long and short-term information regarding the City’s financial condition.
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The City’s statements provide a manageable yet comprehensive view of the City’s economic position, while still accounting for all revenue and expenses during the specified fiscal year. To accomplish this, government-wide financial statements are reported utilizing both the flow of economic resources (cost of services) measurement focus and the accrual method of accounting.
The flow of economic resources measurement focus allows the City to provide financial transparency insofar as all assets and liabilities are listed on the Statement of Net Position. The added use of the accrual basis of accounting allows the City a ‘real-time’ advantage as revenues are recognized when earned and expenses are recognized when incurred.
The Statement of Net Position outlines the City’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 the City’s net position could be used to gauge the City’s financial standing and whether it is improving or deteriorating.
The Statement of Activities demonstrates how the City’s net position evolves during the current fiscal year. Specifically, this statement provides a comparative analysis between direct expenses and program revenues for each functional activity of the City. 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 City that can be divided into two categories:
1) Governmental activities, and
2) Business-type activities.
Governmental activities are chiefly supported by:
1) Taxes derived from such sources as sales tax, property tax, franchise tax, and:
2) Intergovernmental revenues such as motor vehicle in-lieu fees.
Governmental activities of the City are inclusive of general government, public safety, public works, community development, economic development, and culture and recreation. As mentioned earlier, tax revenue principally funds these activities. Consequently, a good portion of the City’s basic services is reported in this category.
The City does not have any business-type activities.
The government-wide financial statements include the City (Primary Government) and the Wildomar Cemetery District, which is a legally separate, discretely presented component unit.
Financial information for the Wildomar Cemetery District is reported separately from the financial information presented for the City. The government-wide financial statements can be found in the Table of Contents under Basic Financial Statements.
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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 City of Wildomar uses fund accounting to ensure 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 purposes. They provide a detailed accounting of revenue and expenditures, assets, liabilities, deferred inflows of resources, and remaining balances for each fund. This helps to ensure compliance with reporting regulations.
Fund financial statements differ from activity reports due to the way capital outlay, depreciation, long-term debt, compensated absences, unavailable revenues, and intergovernmental receivables are reported. The impact of these differences is explained in the notes accompanying the statements.
Funds required by State law (i.e., Highway Users Tax) are part of the fund financial statements.
Likewise, other funds (i.e., Developer Impact Fees, and Grants) established to provide the City with tighter fiscal controls and accountability are itemized on these statements.
Governmental funds
Governmental funds are reported in essentially the same way as governmental activities in the City-wide financial statements with one exception---governmental fund financial statements focus on near-term inflows/outflows and balances of spendable resources. This means governmental fund financial statements identify current sources and uses of money within the immediate fiscal year. The benefit of this is that it gives a detailed short-term view of the City’s general government operations and the basic services it provides. This can assist in determining whether there are sufficient financial resources available to meet the City’s current needs.
Since the scope of the governmental funds are different than that of the government-wide financial statements, it is beneficial to comparatively analyze information from both. This enables the reader to gain a clearer picture of the long-term impacts that 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.
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The City of Wildomar maintains 71 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, Special Revenue Funds and Other Governmental Funds (Assessment Districts, Debt Service and Capital Reinvestment). Data from the 71 governmental funds are combined into a single, aggregated presentation. Individual fund data for each of the major and non- major governmental funds is provided in the form of combining statements later in this report.
Proprietary funds record revenues when they are earned and record expenses at the time liabilities are incurred. Proprietary funds can be divided into two types: enterprise funds and internal service funds. Enterprise funds display financial activities operating in a similar fashion to a business enterprise. Specifically, these funds account for services for which the City charges a user fee. Enterprise funds are documented in the business-type activities section of the governmental-wide financial statements. They account for operations that provide services primarily to customers outside the financial reporting entity (the City). The City of Wildomar does not have any Proprietary Funds to report.
Internal service funds are generally used to accumulate and allocate costs internally among the City’s various functions. These funds might include general benefits and insurance, printing, office maintenance, architectural services, and information technology, to name a few. Given that these services largely benefit governmental activities rather than business-type functions, City services that might ordinarily be reported in this area have been included with governmental activities in the government- wide financial statements. The City of Wildomar does not have any Internal Service Funds to report.
The City of Wildomar adopts a biennial appropriated budget for its general fund with a revision made for the second year of the budget if necessary. A budgetary comparison statement has been provided for the general fund to demonstrate compliance with this budget.
The basic governmental fund financial statements can be found on pages 21 through 27 of this report.
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.
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Required Supplementary Information and Supplementary Information In addition to the basic financial statements included within the notes, this report also presents Required Supplementary Information and Supplementary Information.
Required supplementary information includes budgetary comparison schedules for the major governmental funds. This is to demonstrate compliance with the annual budget as adopted and amended, miscellaneous pension plan information, schedule of funding process relating to OPEB, and notes to required supplementary information. Required Supplementary Information can be found following the Notes to the Basic Financial Statements.
Supplementary Information includes combining statements referred to earlier and includes budgetary comparison schedules for the non-major governmental funds. Supplementary Information can be found following the Required Supplementary Information.
GOVERNMENT-WIDE FINANCIAL ANALYSIS
As noted earlier, net position may serve over time as a useful indicator of a government's financial position. In the case of the City of Wildomar, assets and deferred inflows of resources of the City exceeded its liabilities and deferred inflows of resources as of June 30, 2022, by $62.86 million (net position). Infrastructure assets of the governmental activities are included within this report.
The general capital assets (e.g., land, buildings, machinery, infrastructure, and equipment) of the governmental activities of the City of Wildomar are the largest portion of the City's net position (66%).
During the fiscal year ended June 30, 2022, net position was $62.86 million of which $41.7 million is invested in capital assets. Of the remaining total, $11.58 million is restricted to specifically stipulated spending agreements and $9.59 million is unrestricted. One other note is the fact that the City currently has only $1.5 million in outstanding debt related to the lease-purchase of the city’s streetlights from Southern California Edison.
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Table 1 Statement of Net Position - Primary Government
Table 1: Statement of Net Position - Primary Government City of Wildomar
Statement of Net Position - Summary
For the Years Ended June 30,
2022 2021
Assets:
Current and other assets 35,531,887 $ 22,518,045 $
Capital assets 44,126,341 39,183,859
Total assets 61,701,904 79,658,228
Deferred outflows of resources:
Deferred pension/OPEB-related items 666,904 384,090
Total deferred outflows of resources 384,090 666,904
Liabilities:
Other liabilities 13,931,469 7,753,058
Long-term liabilities 3,234,795 2,319,323
Total liabilities 10,072,381 17,166,264
Deferred inflows of resources:
Deferred pension/OPEB-related items 296,159 243,444
Total deferred inflows of resources 243,444 296,159
Net position:
Net investment in capital assets 41,693,202 37,642,188
Restricted 11,578,037 9,113,333
Unrestricted 9,591,470 5,014,648
Total net position $ 51,770,169 62,862,709 $
Governmental Activities
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Table 2 Statement of Activities - Primary Government
City of Wildomar
Statement of Activities
For the Years Ended June 30,
2022 2021
Revenues:
Program Revenues
Charges for services 5,939,596 $ 4,493,154 $
Operating grants and contributions 4,156,163 4,174,241
Capital grants and contributions 4,141,262 7,851,995
General Revenues
Property taxes 5,100,186 4,875,249
Sales tax 8,783,565 6,695,060
Other taxes 4,573,812 4,288,574
Use of money and property (50,453) 38,793
Other revenues 73,402 133,698
Total revenues 32,550,764 32,717,533
Expenses:
General government 3,323,123 2,827,798
Public safety 10,121,795 7,983,251
Community development 2,678,691 2,407,683
Economic development 245,446 212,698
Culture and recreation 1,279,393 936,156
Public works 3,889,897 7,124,538
Interest on long-term interest 86,648 45,351
Total expenses 21,537,475 21,624,993
Increase (decrease in net position 11,013,289 11,092,540 Beginning net position 51,770,169 40,756,880
Restatement of net position - -
Ending net position $ 51,770,169 62,862,709 $
Governmental Activities
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City of Wildomar
Expenses-Governmental Activities - $21,624,993
General
Government
$2,936,370 Public Safety
$10,031,985
Community
Development
$2,666,399
Public Works
$1,219,616
Interest on
LongͲterm Debt
$86,648
Economic
Development
$245,446
Culture and
Recreation
$1,049,481
EXPENSES
City of Wildomar
Program Revenues-Governmental Activities - $14,237,021
Public Works
$7,804,897
Community
Development
$3,250,334
Other $1,322
General
Government
$2,932,283 Public Safety
$236,677
Culture and
Recreation
$11,508
PROGRAM REVENUES
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City of Wildomar
Revenues by Sources-Governmental Activities - $32,717,533 Sales Tax, $8,873,565,
27%
VLF Replacement
FundingͲ SB130,
$3,004,100, 9%
Chargesfor Services,
$5,939,596, 18%
OperatingGrants and
Contributions,
$4,156,163, 13%
Capital Grants and
Contributions,
$4,141,262, 13%
Property Taxes,
$5,100,186, 16%
Other Taxes,
$331,638,1%
Investment Earnings,
($50,453), 0%
Other, $73,402, 0%
Franchise Taxes,
$1,238,074, 4%
Financial Analysis of Governmental Funds
As noted earlier, the City of Wildomar uses fund accounting to ensure compliance with finance–related legal requirements.
Governmental Funds
As stated previously, governmental fund financial statements identify current sources and uses of money. Doing so gives a detailed short-term view of the City’s general government operations and the basic services it provides, which can assist in determining whether there are sufficient financial resources available to meet the City’s current needs.
The financial position of the City’s governmental funds has increased when compared to the previous fiscal year. The total ending fund balance for the City’s governmental funds was $19.35 million which represented a $5.49 million or a 39.6% increase from the prior fiscal year balance.
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The General Fund is the primary funding source for the City. At fiscal year-end, the unassigned fund balance of the general fund was $3.83 million or 23.7% of the City's general fund expenditures of $16.1 million. This is an increase of $1.4 million in the general fund ending fund balance. Revenues for intergovernmental, charges for services, fines and forfeitures, use of money, and miscellaneous revenues were down $8,955. However, taxes, licenses, and permits were up $1.78 million. There was also a $101,562 contribution from the Cemetery to cover administration. Overall, there was a net change in revenues in the General Fund of $1.87 million.
Overall General Fund expenditures increased by $3.41 million. Expenditures in public safety increased by $0.64 million. General Government expenditures increased by $0.35 million and community development expenditures increased by $0.47 million. Economic development, culture & recreation/community services, and public works had a combined increase in expenditures of $0.27 million. Capital outlay had an increase of $1.37 million. There was also the addition of $287,971 in debt service in the General Fund due to compliance with GASB 87: Leases. Offsetting this is the addition of $1.33 million in Lease Acquisition revenue from GASB 87: Leases. The transfers into the General Fund also increased by $18,477.
Other major factors in fund balance changes were as follows:
Development Impact Fee Funds
These funds are used to record the capital expenditures of various improvements needed to meet the increased demands associated with new development, primarily residential. Capital facility expansions are pre-determined and are constructed when the collected fees fully fund the improvement. During fiscal year 2021-22, fund balance increased to $7.66 million, a growth of 18%. The revenues of $1.97 million were offset by $0.73 million in capital improvement expenditures & a cost allocation of $66,127 in transfers out.
Measure AA Fund
These funds are raised by the 1.0% transactions tax approved by the voters of Wildomar on November 6, 2018. The tax is on gross receipts of any retailer from the sale of tangible property sold within the city limits. It is also imposed on the storage, use or other consumption within the city limits of Wildomar of tangible personal property purchased from any retailer. The tax became effective on April 1, 2019. During fiscal year 2021-22, Measure AA had revenues of $5.68 million and expenditures of $3.06 million, increasing the fund balance by $2.62 million to end the fiscal year at $5.9 million.
American Rescue Plan Act (ARPA) Fund
The City has received $4.45 million in ARPA funds to help public entities recover from the Coronavirus pandemic. The City has elected to utilize the standard allowance of $10 million to replace lost revenue during the pandemic. In FY2021-22, the City only recognized $440,711 of money received as revenue to reimburse the $440,711 in expenditures. 113
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Grant Funds
These funds are typically applied for through various Federal, State, Regional, and local agencies and are awarded based on the criteria established by the agency funding the grant. All funds are to be used in accordance with the rules and regulations established for each grant. In fiscal year 2021-22 the City of Wildomar received major grant funds for its Bundy Canyon Road, Palomar Widening, and Clinton Keith/Palomar Sidewalk capital improvement projects. The City also received smaller grants that covered a variety of areas. In total, during fiscal year 2021-22 the City received grant funds of $3.09 million offset by $4.06 million in grant expenditures, decreasing the fund balance by $0.96 million to -$1.9 million. The fund balance is in the negative due to the timing of the reimbursement requests for the capital improvement projects.
General Fund Financial Highlights
General Fund original vs. final budget significant changes were as follows:
Revenues:
x Taxes had an increase of $406,700 primarily related to increased sales tax revenues. x Licenses and Permits were increased by $434,400 million due to the final building permit activity and private development fee amounts being higher than projected. x There was an increase of $66,300 in Miscellaneous due to the receipt of settlement monies from previous fiscal years.
x There was a decrease in charges for services of $195,100 due to the withdrawal of the proposal to provide building services to neighboring cities.
Expenditures:
x Non-departmental expenses increased $143,900 due to increases in contractual & professional services for the City and additional software & hardware needs. x Admin Services increased $130,000 due to the planned hiring of additional staff. x Public Works had an increase of $568,800 due to increases in stormwater compliance costs and additional contract services.
General Fund actual revenues were a net $1.27 more than the final budget. The primary sources for the revenue received being more than budgeted are as follows:
x Taxes received were $666,959 more than the final budget, primarily due to increase sales taxes received.
x License and Permits were $65,620 less due to lower development activity at the end of the fiscal year.
x Intergovernmental, Charges for Services, and Fines & Forfeitures received were a combined $12,033 lower than budgeted due to lower than anticipated reimbursements from other governments.
x Use of Money and Property was under budget by $94,254 due to adjustments for GASB 31 Accounting For External Investment Pools.
x There was an addition of $1.33 million in lease acquisition revenue related to implementation of the GASB 87 Leases.
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x Transfers In were $653,461 less than budgeted due to decreased transfers to the General Fund from ARPA for lost revenue recovery.
General Fund actual expenditures were a net $0.53 million less than the final budget. The primary source for the net expenditure decrease is as follows:
x Police and Fire Services were a combined $282,425 million under budget due to increased cost efficiencies from restructuring their general service hours and having more targeted law enforcement services based on the City’s needs.
x Debt Service and capital outlays were over by $1.61 million due to the implementation of GASB 87: Leases.
x Public Works was under by $579,564 due to lower contractual services assistance.
CAPITAL ASSETS AND DEBT ADMINISTRATION
Capital Assets
The City’s investment in capital assets (Table 3) for its governmental activities as of June 30, 2022, is $44.12 million (net of accumulated depreciation). This investment in capital assets includes land, structures and improvements, furniture and equipment, infrastructure, and construction in progress. For more information, please refer to Note 5 in the Notes to Financial Statements. The Capital Assets of the City are those assets which are used in the performance of the City’s functions including infrastructure assets. Depreciation on capital assets is recognized in the Government-wide financial statements.
Additional information is provided on Capital Assets in the Notes to Financial Statements, Note 1.d.
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Table 3 Summary of Changes in Capital Assets
City of Wildomar
Statement of Activities
For the Year Ended June 30, 2022
Beginning Ending
Balance Additions Deletions Balance
Governmental Activities:
Capital assets, not being depreciated:
Land 3,032,101 $ - $ - $ 3,032,101 $
Construction in progress 6,676,424 4,743,832 - 11,420,256 Right-of-Way 3,960,029 373,696 - 4,333,725
Total capital assets, not being depreciated 5,117,528 13,668,554 - 18,786,082 Capital assets, being depreciated, net:
Right-to-use - 970,299 - 970,299
Buildings and improvements 4,289,466 (259,401) - 4,030,065 Furniture, fixtures and equipment 1,001 227,587 (13,198) 215,390 Streetlights 1,778,256 (95,463) - 1,682,793
Traffic signals 148,342 (12,591) - 135,751
Infrastructure 19,298,240 (992,279) - 18,305,961
Total capital assets, being depreciated, net (161,848) 25,515,305 (13,198) 25,340,259 Governmental activities capital assets, net $ 4,955,680 39,183,859 $ (13,198) $ 44,126,341 $ Long-term liabilities
At year end, the City had $2,665,036 in outstanding long-term debt for Governmental Activities.
Of this, $1,383,073 is related to a lease-purchase for streetlights and $231,897 is for compensated absences. The remaining $1,050,066 is for long-term leases related to the implementation of GASB 87 Leases. For more information, please refer to Note 6 in the Notes to the Financial Statements. Additional detailed information is provided on long-term debt in Note 1d of the Notes to the Financial Statements.
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Table 4 Summary of Changes in long-term liabilities
City of Wildomar
Summary of Changes in Long-term Liabilities
For the Year Ended June 30, 2022
Beginning Ending Within
Balance Additions Deletions Balance One Year
Governmental activities:
Compensated absences 189,828 $ 65,733 $ (23,664) $ 231,897 $ 132,181 $ Leases payable - 1,334,287 (284,221) 1,050,066 351,657
Direct borrowing:
Loan payable 1,464,403 - (81,330) 1,383,073 85,606
Total long-term liabilities $ 1,400,020 1,654,231 $ (389,215) $ 2,665,036 $ 569,444 $
ECONOMIC FACTORS AND OUTLOOK FOR FUTURE YEARS
Key budget assumptions for forecasting General Fund revenues for fiscal year 2022-2023 and beyond include the following:
x The continued high development activity in FY2022-23. x Residential property values are increasing, which will be reflected in higher property taxes. x The addition of more Cannabis businesses to the local revenues. x Development of a new fixed fee schedule which is projected to result in greater cost recovery for the City once implemented.
The Adopted Operating Budget for Fiscal Year 2022-2023 is structurally balanced, addresses some of the City Council’s priorities, and attempts to balance achievement of community needs and accomplishment of the Council’s goals and objectives. 117
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REQUESTS FOR INFORMATION
This financial report is designed to provide a general overview of the City of Wildomar's finances for all those with an interest in the government’s finances. Questions concerning any of the information provided in this report or requests for additional financial information should be addressed to:
City of Wildomar
Attention: Administrative Services Director
23873 Clinton Keith Road, Suite 110
Wildomar, California 92595
General information relating to the City of Wildomar, California, can be found at the City’s website, www.cityofwildomar.org.
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BASIC FINANCIAL STATEMENTS
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City of Wildomar
Statement of Net Position
June 30, 2022
The accompanying notes are an integral party of these financial statements. -20-
Primary Component
Government Unit
Governmental Wildomar
Activities Cemetery District
ASSETS
Cash and investments 29,565,300 $ 1,329,744 $
Restricted cash investments 181,736 289,168
Receivables, net:
Accounts - 161,691
Developer - 859,178
Grants - 2,074,784
Interest - 18,221
Due from other governments 2,558,339 24,724
Inventories 5,225 -
Net pension asset 112,638 -
Capital assets, not being depreciated 18,786,082 963,390 Capital assets, net of depreciation 25,340,259 183,434
Total assets 79,658,228 2,795,685
DEFERRED OUTFLOWS OF RESOURCES
Pension related items 533,899 40,875
OPEB related items 133,005 -
Total deferred outflows of resources 666,904 40,875
LIABILITIES
Accounts payable 4,786,308 26,601
Accrued liabilities 145,094 35,868
Unearned revenue 4,793,995 -
Deposits payable 4,110,923 215,195
Due to other governments 87,959 -
Accrued interest payable 7,190 -
Noncurrent Liabilities:
Due within one year 569,444 61,011
Due in more than one year:
Other long-term liabilities 2,095,592 123,785
Net pension liability - 135,206
Net OPEB liability 569,759 -
Total liabilities 17,166,264 597,666
DEFERRED INFLOWS OF RESOURCES
Pension related items 12,631 134,582
OPEB related items 283,528 -
Total deferred inflows of resources 296,159 134,582
NET POSITION
Net investment in capital assets 41,693,202 985,402
Restricted:
Community development projects 7,657,447 -
Community services 93,157 -
Public works 1,567,098 -
Capital projects 2,117,331 -
Debt service 143,004 -
Cemetery trust - nonexpendable - 289,168
Unrestricted 9,591,470 829,742
Total net position 62,862,709 $ 2,104,312 $
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123
City of Wildomar
Statement of Activities
For the Year Ended June 30, 2022
The accompanying notes are an integral party of these financial statements. -21-
Net (Expenses) Revenues and
Changes in Net Position
Primary Component
Program Revenues Government Unit
Charges Operating Capital Wildomar
for Grants and Grants and Governmental Cemetery
Expenses Services Contributions Contributions Activities District Governmental Activities:
General government 3,323,123 $ 2,024,722 $ 907,561 $ - $ (390,840) $ Public safety 10,121,795 75,392 161,285 - (9,885,118)
Community development 2,678,691 2,870,909 379,425 - 571,643 Economic development 245,446 1,322 - - (244,124)
Community services 1,279,393 11,508 - - (1,267,885)
Public works 3,889,897 955,743 2,707,892 4,141,262 3,915,000 Interest on long-term liabilities 86,648 - - - (86,648) Total Governmental
Activities 21,624,993 5,939,596 4,156,163 4,141,262 (7,387,972) Component unit:
Wildomar Cemetery District 942,733 $ 128,683 $ 35,846 $ - $ (778,204) $ Total Component Unit 942,733 $ 128,683 $ 35,846 $ - $ (778,204) General revenues:
Taxes:
Property tax, levied for general purpose 5,100,186 631,414 Sales tax 8,783,565 -
Franchise taxes 1,238,074 -
VLF replacement funding - SB130 3,004,100 -
Other taxes 331,638 -
Investment earnings (50,453) (17,509)
Other - 73,402
Total general revenues 18,480,512 613,905
Change in net position 11,092,540 (164,299)
Net position, beginning of year 51,770,169 2,268,611
Net position, end of year 62,862,709 $ 2,104,312 $
124
City of Wildomar
Balance Sheet
Governmental Funds
June 30, 2022
The accompanying notes are an integral party of these financial statements. -22-
Special Revenue
Development
General Impact Fees Measure AA ARPA
ASSETS
Pooled cash and investments 7,910,242 $ 8,400,038 $ 5,416,602 $ 4,041,671 $ Restricted cash and investments - - - -
Receivables, net:
Accounts 152,284 - - -
Developer 859,178 - - -
Grants - - - -
Interest 18,121 - - -
Due from other governments 890,728 - 1,105,784 -
Due from other funds 1,770,749 - - -
Total assets 11,601,302 $ 8,400,038 $ 6,522,386 $ 4,041,671 $
LIABILITIES
Accounts payable 3,350,692 $ 87,115 $ 626,577 $ 24,920 $ Accrued liabilities 128,017 - - 59
Unearned revenues 121,827 655,476 - 4,016,692
Deposits payable 4,084,143 - - -
Due to other governments 87,959 - - -
Due to other funds - - - -
Total liabilities 7,772,638 742,591 626,577 4,041,671
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - intergovernmental - - - -
Total deferred inflows of resources - - - -
FUND BALANCES (DEFICIT)
Restricted for:
Community development projects - 7,657,447 - -
Community services - - - -
Public works - - - -
Capital projects - - - -
Debt service - - - -
Committed - - 5,895,809 -
Unassigned 3,828,664 - - -
Total fund balances 3,828,664 7,657,447 5,895,809 -
Total liabilities, deferred inflows of
resources and fund balances 11,601,302 $ 8,400,038 $ 6,522,386 $ 4,041,671 $ 125
-23-
Special Revenue Other Total
Governmental Governmental
Grants Funds Funds
$ 3,796,747 - $ 29,565,300 $
181,736 - 181,736
- 9,407 161,691
- - 859,178
16,767 2,058,017 2,074,784
100 - 18,221
512,527 49,300 2,558,339
- - 1,770,749
$ 4,507,877 2,116,724 $ 37,189,998 $
$ 517,316 179,688 $ 4,786,308 $
17,018 - 145,094
- - 4,793,995
26,780 - 4,110,923
- - 87,959
56,839 1,713,910 1,770,749
617,953 1,893,598 15,695,028
16,768 2,132,400 2,149,168
16,768 2,132,400 2,149,168
- - 7,657,447
93,157 - 93,157
1,567,098 - 1,567,098
2,117,331 - 2,117,331
143,004 - 143,004
- - 5,895,809
(47,434) (1,909,274) 1,871,956
3,873,156 (1,909,274) 19,345,802
$ 4,507,877 2,116,724 $ 37,189,998 $
126
City of Wildomar
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. -24-
Fund balances of governmental funds 19,345,802 $
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. 44,126,341
Accrued interest is not due and payable in the current period and, therefore, is not reported in the governmental funds. (7,190)
Long-term liabilities that have not been included in the governmental activity.
Compensated absences (231,897)
Loan payable (1,383,073)
Leases payable (1,050,066)
Net pension asset 112,638
Net OPEB liability (569,759)
Deferred outflows and inflows of resources related to pensions and OPEB that are required to be recognized over a defined closed period.
Pension related deferred outflows of resources 533,899
Pension related deferred inflows of resources (12,631)
OPEB related deferred outflows of resources 133,005
OPEB related deferred inflows of resources (283,528)
Revenues reported as unavailable revenue in the governmental funds are recognized in the statement of activities. 2,149,168
Net position of governmental activities 62,862,709 $
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128
City of Wildomar
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. -25-
Special Revenue
Development
General Impact Fees Measure AA ARPA
REVENUES
Taxes 9,737,959 $ - $ 5,677,525 $ - $
Licenses and permits 2,914,180 - - -
Intergovernmental 3,048,479 - - 436,292
Charges for services 14,583 - - -
Fines and forfeitures 56,705 - - -
Use of money and property (72,454) 8,955 4,282 4,419
Developer participation - 1,963,765 - -
Contributions from other government 101,562 - - -
Miscellaneous 73,456 - - -
Total revenues 15,874,470 1,972,720 5,681,807 440,711
EXPENDITURES
Current:
General government 2,947,337 8,955 7,273 148,978
Public safety 7,801,079 - 2,072,027 32,288
Community development 2,770,637 4,860 3,249 -
Economic development 271,398 - - 393
Community services 51,415 19,995 250,984 253,135
Public works 642,936 307,696 628,068 5,917
Capital outlay 1,371,952 395,156 99,837 -
Debt service:
Principal retirement 280,236 - - -
Interest 7,735 - - -
Total expenditures 16,144,725 736,662 3,061,438 440,711 Excess (deficiency) of revenues over
(under) expenditures (270,255) 1,236,058 2,620,369 -
OTHER FINANCING RESOURCES (USES)
Lease acquisition 1,334,287 - - -
Transfers in 539,721 - - -
Transfers out (219,882) (66,127) - -
Total other financing sources (uses) 1,654,126 (66,127) - - Net change in fund balances 1,383,871 1,169,931 2,620,369 -
FUND BALANCES (DEFICIT)
Fund balances, beginning of year 2,444,793 6,487,516 3,275,440 - Fund balances, end of year 3,828,664 $ 7,657,447 $ 5,895,809 $ - $ 129
-26-
Special Revenue Other Total
Governmental Governmental
Grants Funds Funds
$ - - $ 15,415,484 $
- - 2,914,180
4,354,157 3,092,194 10,931,122
192,272 - 206,855
- - 56,705
4,279 67 (50,452)
- - 1,963,765
- - 101,562
567 - 74,023
4,551,275 3,092,261 31,613,244
32,059 33,665 3,178,267
126,591 - 10,031,985
- 65,608 2,844,354
- - 271,791
481,979 - 1,057,508
2,136,292 1,279,099 5,000,008
77,564 2,677,193 4,621,702
85,315 - 365,551
78,057 - 85,792
3,017,857 4,055,565 27,456,958
1,533,418 (963,304) 4,156,286
- - 1,334,287
- - 539,721
(252,834) (878) (539,721)
(252,834) (878) 1,334,287
1,280,584 (964,182) 5,490,573
2,592,572 (945,092) 13,855,229
$ 3,873,156 (1,909,274) $ 19,345,802 $
130
City of Wildomar
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. -27-
Net change in fund balances - total governmental funds 5,490,573 $ Amounts reported for governmental activities in the statement of activities are different because:
Governmental funds report capital outlays as expenditures. However, in the statement of activities, the costs of those assets are allocated over their estimated useful lives as depreciation expense. This is the amount by which capital outlays exceeded depreciation in the current period.
Capital outlay, net of disposals 7,602,464
Depreciation (2,659,982)
The issuance of long-term debt provides current financial resources to governmental funds. Repayment of long-term debt is an expenditure in governmental funds, but repayment reduces long-term liabilities in the statement of net position.
Principal paid on loan payable 81,330
Principal paid on leases payable 284,221
Lease acquisition (1,334,287)
Some expenses reported in statement of activities do not require the use of current financial resources and therefore are not reported as expenditures in the governmental funds:
Net change in accrued interest payable (856)
Net change in compensated absences (42,069)
Net change in net pension activity 576,348
Net change in OPEB liability activity (9,491)
Revenues reported as unavailable revenue in the governmental funds are recognized in the statement of activities. 1,104,289
Change in net position of governmental activities 11,092,540 $ 131
City of Wildomar
Notes to Financial Statements
June 30, 2022
-28-
I.) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A) Description of the Reporting Entity
The City of Wildomar, California (City) was incorporated on July 1, 2008, under the laws of the State of California and enjoys all the rights and privileges pertaining to “General Law” cities.
The City is governed by an elected five-member board. As required by generally accepted accounting principles, these financial statements present the City (the primary government) and its component units.
Component Units
Component units are legally separate organizations for which the elected officials of the primary government are financially accountable. An agency, institution, or authority, may be included as a component unit in the primary government's financial statements. Blended component units, although legally separate entities, are, in substance, part of the government's operations and so data from these units are combined with data of the primary government. A discretely presented component unit, on the other hand, is reported in a separate column in the combined financial statements to emphasize it is legally separate from the government. There is one discretely presented component unit in these financial statements. There are no blended component units presented in the financial statements. The governing body of the component unit are comprised of the City Council acting as the governing board and the services they provide directly to citizens or other parties outside the government. The discretely presented component unit presented has a June 30 year end.
The following is reported as a discretely presented component unit.
Wildomar Cemetery District - The Wildomar Cemetery District (the District) was absorbed into the City on November 9, 2011 and was consolidated into the City as a subsidiary district. Its purpose is to provide cemetery services to residents of the City of Wildomar. The operations of the District are discretely presented in the financial statements as the structure of the District is a separate legal entity and the City Council would oversee the operations of the District acting as the Board of Directors. A component unit financial statement may be obtained from the City of Wildomar.
B) Government-wide and Fund Financial Statements
The government-wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the activities of the primary government and its component units. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities are normally supported by taxes and intergovernmental revenues.
132
City of Wildomar
Notes to Financial Statements
June 30, 2022
-29-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) B) Government-wide and Fund Financial Statements (continued) 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 those that are clearly identifiable with a specific function or segment. Program revenues include: 1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment, and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.
C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements.
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. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.
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 government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
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.
133
City of Wildomar
Notes to Financial Statements
June 30, 2022
-30-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C) Measurement Focus, Basis of Accounting, and Financial Statement Presentation (continued)
The City reports the following major governmental funds:
The General Fund is the City’s primary operating fund. All general tax receipts and fee revenue not allocated by law, Council policy, or contractual agreement to other funds are accounted for in the General Fund. General Fund expenditures include operations traditionally associated with activities, which are not required to be accounted for or paid by another fund.
The Development Impact Fees Fund accounts for new development impact fees that are collected on the City’s behalf and can only be used to pay for capital expenditures and cannot be used for operating costs.
The Measure AA Fund accounts for revenues and expenditures for the maintenance and improvement of police and fire services, road maintenance, and homelessness solutions within the City.
The ARPA Fund accounts for revenues and expenditures of the American Rescue Plan Act funds.
The Grants Fund accounts for revenues and expenditures of miscellaneous grants not accounted for in a separate fund.
As a general rule, the effect of interfund activity has been eliminated from the governmentwide financial statements except for the effect of interfund services provided and used.
Accounts reported as program revenues include: 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all unrestricted taxes.
D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity
Cash and Investments
The City’s cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. For financial statement presentation purposes, cash and cash equivalents are shown as both restricted and unrestricted cash and investments in the governmental funds.
134
City of Wildomar
Notes to Financial Statements
June 30, 2022
-31-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Investments are reported at fair value. The City’s policy is to hold investments until maturity or until market values equal or exceed cost. The State Treasurer’s Investment Pool operates in accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
Receivables and Payables
Activity between funds that are representative of lending/borrowing arrangements outstanding at the end of the fiscal year are referred to as either “due to/from other funds” (i.e., the current portion of interfund loans) or “advances to/from other funds” (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as “due to/from other funds”. Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable governmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.
Prepaid Items and Deposits
Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid costs in both government-wide and fund financial statements. The City accounts for prepaid costs using the consumption method and is equally offset by a nonspendable fund balance in the fund-level statement, which indicates that it does not constitute “available spendable resources.”
Capital Assets
Capital assets, which include property, plant and equipment, and infrastructure assets (e.g., roads, bridges, sidewalks and similar items), are reported in the governmental activities columns in the government-wide financial statements. Capital assets are defined by the government as assets with an initial, individual cost of more than $5,000 (amount not rounded) and an estimated useful life in excess of three years. Such assets are recorded at the historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at acquisition value at the date of donation.
The cost of normal maintenance and repairs that do not add to the value of the asset or materially extend the asset’s lives are not capitalized. Major outlays for capital assets and improvements are capitalized as projects are constructed.
135
City of Wildomar
Notes to Financial Statements
June 30, 2022
-32-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Property, plant, equipment, and infrastructure are depreciated using the straight-line, half-year convention method over the following estimated useful lives:
Assets Years
Buildings and improvements 10 to 30 years
Equipment and furniture 3 to 20 years
Vehicles 5 to 10 years
Infrastructure 10 to 50 years
Software 5 to 10 years
Deferred Outflows/Inflows of Resources
In addition to assets, the statement of net position will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of net assets that applies to a future period(s) and so will not be recognized as an inflow of resources (expenses/expenditure) until then. The City reports deferred outflows of resources for pension and OPEB which relate to contributions after the measurement date and other amounts, which are amortized by an actuarial determined period.
In addition to liabilities, the statement of net position and the balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of net assets that applies to a future period(s) and so will not be recognized as an outflow of resources (revenue) until that time. The City has two types of items, one of which arises only under a modified accrual basis of accounting that qualifies for reporting in this category. Accordingly, the item, unavailable revenue, is reported only in the government funds balance sheet. The governmental funds report unavailable revenues from grant revenue sources. These amounts are deferred and recognized as an inflow of resources in the period that the amounts become available. In addition, the City reports deferred inflows of resources for pension and OPEB on the statement of net position and are amortized by an actuarial determined period.
Compensated Absences
The dollar value as of June 30th of all vacation and sick leave hours is accrued when incurred in the government-wide financial statements. A liability for these amounts is reported in governmental funds only if they have matured, for example, as a result of employee resignations and retirements.
136
City of Wildomar
Notes to Financial Statements
June 30, 2022
-33-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Staff and management are unrepresented and have a compensation plan. The City Manager is governed by an employment agreement which includes the compensation rate and specified rules governing vacation and sick leave. All employees are provided with vacation and sick leave when taken, with a cash-out of unused/accrued leave upon termination.
Maximum accrual limits for each category:
Vacation leave 320 hours
Sick leave 320 hours
Vacation pay is payable to employees at the time a vacation is taken or upon termination of employment. Unless otherwise governed by an employee agreement, staff may convert in May and November a maximum of 40 vacation hours into compensation.
Sick leave is payable when an employee is unable to work because of illness. Employees with continuous employment of five years or more may receive a payment of 50% of their unused sick leave when they separate without cause or retire at the then rate of compensation.
The liability for compensated absences will be paid in future years from the Gas Tax, Measure A, Measure Z, Cemetery District, and the General Fund.
Long-term Obligations
In the government-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities, statement of net position.
Bond premiums and discounts are deferred and amortized over the life of the bonds using the straight-line method. Bonds payable are reported net of the applicable bond premium or discount. Bond issuance costs are reported as expenses in the year incurred.
In the fund financial statements, governmental fund types recognize bond premiums and discounts, as well as bond issuance costs, during the current period. The face amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as expenditures.
137
City of Wildomar
Notes to Financial Statements
June 30, 2022
-34-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Net Pension Liability/(Asset)
For purposes of measuring the net pension liability, deferred outflows and inflows of resources related to pensions, and pension expense, information about the fiduciary net position and additions to/deductions from the fiduciary net position have been determined on the same basis as they are reported by the California Public Employees’ Retirement System (CalPERS) Financial Office. For this purpose, benefit payments (including refunds of employee contributions) are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value. CalPERS audited financial statements are publicly available reports that can be obtained at CalPERS’ website under Forms and Publications.
The liability for net pension will be paid in future years from the General Fund and Cemetery District.
Generally accepted accounting principles requires that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used.
Valuation Date (VD): June 30, 2020
Measurement Date (MD): June 30, 2021
Measurement Period (MP): July 1, 2020 to June 30, 2021
Other Post-Employment Benefits (OPEB)
For purposes of measuring the net OPEB liability, deferred outflows of resources and deferred inflows of resources related to OPEB, and OPEB expense, information about the fiduciary net position of the City’s plan (OPEB Plan) and additions to/deductions from the OPEB Plan’s fiduciary net position have been determined on the same basis. For this purpose, benefit payments are recognized when currently due and payable in accordance with the benefit terms. Investments are reported at fair value.
The liability for other post-employment benefits will be paid in future years from the General Fund.
Generally accepted accounting principles require that the reported results must pertain to liability and asset information within certain defined timeframes. For this report, the following timeframes are used:
Valuation Date: June 30, 2022
Measurement Date: June 30, 2022
Measurement Period: July 1, 2021 to June 30, 2022
138
City of Wildomar
Notes to Financial Statements
June 30, 2022
-35-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Unearned Revenues
In the government-wide financial statements and the fund financial statements, unearned revenues represent cash advances by various grantors that have not been spent; therefore, no revenue has been recognized.
Fund Equity
In the fund financial statements, government funds report the following fund balance classification:
Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Restricted include amounts that are constrained on the use of resources by either, (a) external creditors, grantors, contributions, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.
Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government’s highest authority, the City Council, by an adoption of an ordinance. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a ordinance.
Assigned include amounts that are constrained by the government’s intent to be used for specific purposes, but are neither restricted nor committed. The City Manager is authorized to assign amounts to a specific purpose, which was established by the governing body in Resolution No. 2011-20 approved on June 21, 2011.
Unassigned 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 Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted (e.g., restricted bond or grant proceeds) and unrestricted resources. In order to calculate the amounts to report as restricted - net position and unrestricted - net position in the governmentwide, a flow assumption must be made about the order in which the resources are considered to be applied. It is the government’s policy to consider restricted - net position to have been depleted before unrestricted - net position is applied.
139
City of Wildomar
Notes to Financial Statements
June 30, 2022
-36-
1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Fund Balance Flow Assumption
Sometimes the City will fund outlays for a particular purpose from both restricted and unrestricted resources (the total of committed, assigned, and unassigned fund balance). In order to calculate the amounts to report as restricted, committed, assigned, and unassigned fund balance in the governmental fund financial statements a flow assumption must be made about the order in which the resources are considered to be applied. It is the City’s policy to consider restricted fund balance to have been depleted before using any of the components of unrestricted fund balance. Further, when the components of unrestricted fund balance can be used for the same purpose, committed fund balance is depleted first, followed by assigned fund balance. Unassigned fund balance is applied last.
Property Taxes
Property tax revenue is recognized on the modified accrual basis, that is, in the fiscal year for which the taxes have been levied providing they become available. Available means then due or past due and receivable within the current period and collected within the current period or expected to be collected soon enough thereafter to be used to pay liabilities of the current period. The County of Riverside collects property taxes for the City. Tax liens attach annually as of 12:01 A.M. on the first day in January preceding, the fiscal year for which the taxes are levied. The tax levy covers the fiscal period July 1st to June 30th. All secured personal property taxes and one-half of the taxes on real property are due November 1st, the second installment is due February 1st. All taxes are delinquent, if unpaid, on December 10th and April 10th respectively. Unsecured personal property taxes become due on the first of March each year and are delinquent, if unpaid, on August 31st.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional classifications are defined as follows:
x General Government includes legislative activities, City Clerk, City Attorney, City Manager as well as management or supportive services across more than one functional area.
x Public Safety includes those activities which involve police protection, fire protection, emergency services, and animal control services.
x Community Development includes those activities which involve planning, building and safety, development engineering, and code enforcement.
140
City of Wildomar
Notes to Financial Statements
June 30, 2022
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) D) Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
x Economic Development includes activities to attract, retain and expand businesses, marketing, local job development, and collaboration between the City and businesses. x Community services (culture and recreation) includes activities which provide recreation, cultural and educational services.
x Public Works includes all maintenance, engineering, and capital improvements which relate to streets and other public facilities.
E) Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements
Governmental Accounting Standard Board Statement No. 87 In June of 2017, GASB issued Statement No. 87, Leases. The intent of this statement is to improve accounting and financial reporting for government leases by requiring recognition of certain lease assets and liabilities for leases that were previously classified as operating leases and recognized as inflows of resources or outflows of resources based on the payment provisions of the contract. This statement establishes a single model for lease accounting based on the foundational principle that leases are financings of the right to use an underlying asset. The City has implemented this statement in the current fiscal year (see note 7).
Governmental Accounting Standard Board Statement No. 89 In June of 2018, GASB issued Statement No. 89, Accounting for Interest Cost Incurred before the End of a Construction Period. This Statement was issued to (1) to enhance the relevance and comparability of information about capital assets and the cost of borrowing for a reporting period and (2) to simplify accounting for interest cost incurred before the end of a construction period. This Statement requires that interest cost incurred before the end of a construction period be recognized as an expense in the period in which the cost is incurred for financial statements prepared using the economic resources measurement focus. As a result, interest cost incurred before the end of a construction period will not be included in the historical cost of a capital asset reported in a business-type activity or enterprise fund. Statement No. 89 is effective for the current fiscal year, but had no impact on the City’s financial statements.
141
City of Wildomar
Notes to Financial Statements
June 30, 2022
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) E) Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements (continued)
Governmental Accounting Standard Board Statement No. 91 In May of 2019, GASB issued Statement No. 91, Conduit Debt Obligations. This statement was issued to improve financial reporting for certain debt obligations. It allowed entities to provide a single method of reporting conduit debt obligations by issuers and eliminate diversity in practice associated with (1) commitments extended by issuers, (2) arrangements associated with conduit debt obligations, and (3) related note disclosures. This Statement achieves those objectives by clarifying the existing definition of a conduit debt obligation; establishing that a conduit debt obligation is not a liability of the issuer; establishing standards for accounting and financial reporting of additional commitments and voluntary commitments extended by issuers and arrangements associated with conduit debt obligations; and improving required note disclosures. Statement No. 91 is effective for fiscal years beginning after December 15, 2021. The City has elected not to early implement the statement and has not determined its effect on the City’s financial statements.
Governmental Accounting Standard Board Statement No. 92 In January of 2020, GASB issued Statement No. 92, Omnibus 2020. This statement was issued to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing practice issues that have been identified during implementation and application of certain GASB Statements. The requirements related to implementation are varied. The City implemented current provisions as needed and has elected not to early implement provisions effective in future periods and has not determined the effect of those provisions on the City’s financial statements.
Governmental Accounting Standard Board Statement No. 93 In March of 2020, GASB issued Statement No. 93, Replacement of Interbank Offered Rates.
The objective of this statement is to address those and other accounting and financial reporting implications that results from the replacement of an Interbank Offered Rates (IBOR).
The removal of the London Interbank Offered Rate (LIBOR) as an appropriate benchmark interest rate is effective for reporting periods ending after December 31, 2021. The statement is effective for the current fiscal year, but had no impact on the City’s financial statements.
Governmental Accounting Standard Board Statement No. 94 In March of 2020, GASB issued Statement No. 94, Public-Private and Public-Public Partnerships and Availability Payment Arrangements. The objective of this statement is to improve financial reporting by addressing issues related to public-private and public-public partnership arrangements (PPPs). Statement No. 94 is effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The City has elected not to early implement the statement and has not determined its effect on the City’s financial statements. 142
City of Wildomar
Notes to Financial Statements
June 30, 2022
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1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) E) Implementation of New Governmental Accounting Standards Board (GASB) Pronouncements (continued)
Governmental Accounting Standard Board Statement No. 96 In May of 2020, GASB issued Statement No. 96, Subscription-Based Information Technology Arrangements. This statement provides guidance on the accounting and financial reporting for subscription-based information technology arrangement (SBITAs) for government end users (governments). Statement No. 95 is effective for fiscal years beginning after June 15, 2022, and all reporting periods thereafter. The City has elected not to early implement the statement and has not determined its effect on the City’s financial statements.
Governmental Accounting Standard Board Statement No. 99 In April 2022, GASB issued Statement No. 99, Omnibus 2022. The objectives of this Statement are to enhance comparability in accounting and financial reporting and to improve the consistency of authoritative literature by addressing (1) practice issues that have been identified during implementation and application of certain GASB Statements and (2) accounting and financial reporting for financial guarantees. The implementation has varied dates, with the earliest effective upon issuance. Please see the statement for further details.
Governmental Accounting Standard Board Statement No. 100 In June 2022, GASB issued Statement No. 100, Accounting for Changes and Error Corrections. The primary objective of this Statement is to enhance accounting and financial reporting requirements for accounting changes and error corrections to provide more understandable, reliable, relevant, consistent, and comparable information for making decisions or assessing accountability. The requirements of this Statement are effective for accounting changes and error corrections made in fiscal years beginning after June 15, 2023, and all reporting periods thereafter. The City has elected not to early implement the statement and has not determined its effect on the City’s financial statements.
Governmental Accounting Standard Board Statement No. 101 In June 2022, GASB issued Statement No. 101, Compensated Absences. The objective of this Statement is to better meet the information needs of financial statement users by updating the recognition and measurement guidance for compensated absences. That objective is achieved by aligning the recognition and measurement guidance under a unified model and by amending certain previously required disclosures. The requirements of this Statement are effective for fiscal years beginning after December 15, 2023, and all reporting periods thereafter. Earlier application is encouraged. The City has elected not to early implement the statement and has not determined its effect on the City’s financial statements.
143
City of Wildomar
Notes to Financial Statements
June 30, 2022
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II.) STEWARDSHIP
2) STEWARDSHIP, COMPLIANCE AND ACCOUNTABILITY
The City had the following funds with expenditures in excess of appropriations (for the General Fund, see the notes to RSI).
Fund/Department Appropriations Expenditures Excess
Development Impact Fees
Public works 4,500 $ 4,727 $ (227) $
SLESF:
Public Safety - 80 (80)
Measure A:
Capital outlay 13,500 22,117 (8,617)
Measure Z Park:
General government 29,400 29,657 (257)
Assessment Districts:
General government - 2,402 (2,402)
Public safety - 126,511 (126,511)
Streetlight Fund
Public works 5,800 9,960 (4,160)
Capital outlay 11,600 15,513 (3,913)
Principal retirement 81,300 81,330 (30)
The 2022-1 and 2022-2 Special Tax A Funds did not have legally adopted budgets.
III.) DETAILED NOTES ON ALL FUNDS
3) CASH AND INVESTMENTS
As of June 30, 2022, cash and investments were reported in the accompanying financial statements as follows:
Statement of Net Position:
Primary Government:
Cash and investments 29,565,300 $
Restricted cash and investments 181,736
Component Unit - Wildomar Cemetery District:
Cash and investments 1,329,744
Restricted cash and investments 289,168
Total cash and investments 31,365,948 $
144
City of Wildomar
Notes to Financial Statements
June 30, 2022
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3) CASH AND INVESTMENTS (continued)
Cash and investments consist of the following:
Petty cash 100 $
Deposits with financial institutions 15,802,201
Investments 15,563,647
Total cash and investments 31,365,948 $
The City maintains a cash and investment pool that is available for use for all funds as well as the Wildomar Cemetery District (component unit). Each fund type’s position in the pool is reported on the combined balance sheet as cash and investments. The City has adopted an investment policy which authorizes it to invest in various investments.
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 a 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.
145
City of Wildomar
Notes to Financial Statements
June 30, 2022
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3) CASH AND INVESTMENTS (continued)
Authorized Investments
Under provision of the City’s investment policy and in accordance with the California Government Code, the following investments are authorized:
x Securities of the U.S. Government
x Securities of U.S. Government Agencies
x City, State and Municipal Bonds
x Time Deposits and Certificates of Deposit
x Negotiable Certificates of Deposit
x Bankers’ Acceptance Notes
x Commercial Paper
x Money Market Mutual Funds
x Local Agency Investment Fund (LAIF)
x Joint Powers Authority Investment Pools
The City is a voluntary participant in the Local Agency Investment Fund (LAIF) that is regulated by California Government Code Section 16429 under the oversight of the Treasurer of the State of California. LAIF is overseen by the Local Agency Investment Advisory Board, which consists of five members, in accordance with State statute. The State Treasurer’s Office audits the fund annually. The fair value of the position in the investment pool is the same as the value of the pool shares.
Investment in California Asset Management Program
The California Asset Management Program (CAMP) is a public joint powers authority which provides California Public Agencies with investment management services for surplus funds and comprehensive investment management, accounting and arbitrage rebate calculation services for proceeds of tax-exempt financings. The CAMP currently offers the Cash Reserve Portfolio, a short-term investment portfolio, as a means for Public Agencies to invest these funds. Public Agencies that invest in the Pool (Participants) purchase shares of beneficial interest. Participants may also establish individual, professionally managed investment accounts (Individual Portfolios) by separate agreement with the Investment Advisor. The City has a separate account in the Investment Advisor to manage part of the CAMP portfolio.
Investments in the Pools and Individual Portfolios are made only in investments in which Public Agencies generally are permitted by California statute. The CAMP may reject any investment and may limit the size of a Participant’s account. The Pool seeks to maintain, but does not guarantee, a constant net asset value of $1.00 per share. A Participant may withdraw funds from its Pool accounts at any time by check or wire transfers. Requests for wire transfers must be made by 9:00 a.m. that day. Fair value of the Pool is determined by the fair value per share of the Pool’s underlying portfolio.
146
City of Wildomar
Notes to Financial Statements
June 30, 2022
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3) CASH AND INVESTMENTS (continued)
Investments Authorized by Debt Agreements
The above investments do not address investment of debt proceeds held by a bond trustee.
Investments of debt proceeds held by a bond trustee are governed by provisions of the debt agreements, rather than the general provisions of the California Government Code or the City’s investment policy.
Custodial Credit Risk
The 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., brokerdealer) 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. Investments in U.S.
Government securities are not considered to have a credit risk and, therefore, their credit quality is not disclosed. As of June 30, 2022, the City’s deposits with financial institutions in excess of federal depository insurance limits were held in collateralized accounts.
Concentration of Credit Risk
The City’s investment policy diversifies its investments by security type, institution and maturity/call dates. With the exception of U.S. Treasury securities and authorized pools, no more than 5% of the City’s total investment portfolio can be invested in a single security type or with a single financial institution.
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. The City's investment policy limits investments in commercial paper to those rated “A” or higher from Standard and Poor’s (S&P) and Moody’s, respectively.
147
City of Wildomar
Notes to Financial Statements
June 30, 2022
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3) CASH AND INVESTMENTS (continued)
Information about the minimum rating required by the California Government Code, the City's investment policy, or debt agreements, and the actual rating, as of year-end for each type of investment held by the City can be found below:
Rating as of Year End
Minimum Not
Investment Type Legal Rating AAA Rated
Primary government:
Local Agency Investment Fund 9,554,216 $ N/A - $ 9,554,216 $ CAMP 5,606,808 N/A - 5,606,808
Restricted:
Money market 154,956 A 154,956 -
Component Unit -
Wildomar Cemetery District
Money market 247,667 A 247,667 -
Total 15,563,647 $ 402,623 $ 15,161,024 $
Interest Rate Risk
The City’s investment policy investment maturities to five years, unless matched to a specific cash flow. Reserve funds may be invested in securities exceeding five years if the maturity of such investments is made to coincide as nearly as practicable with the expected use of the funds. The City has elected to use the segmented time distribution method of disclosure for its interest rate risk.
As of June 30, 2022, the City had the following investments and remaining maturities:
Investment
Maturities
(in Years) Fair
Investment Type Less than 1 Year Value
Primary government:
Local Agency Investment Fund 9,554,216 $ 9,554,216 $
CAMP 5,606,808 5,606,808
Restricted:
Money market 154,956 154,956
Component Unit -
Wildomar Cemetery District
Money Market 247,667 247,667
Total 15,563,647 $ 15,563,647 $
148
City of Wildomar
Notes to Financial Statements
June 30, 2022
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4) FAIR VALUE MEASUREMENTS
Generally accepted accounting standards require certain items to be measured at fair value.
The 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:
x Quoted prices for similar assets or liabilities in active markets. x Quoted prices for identical or similar assets or liabilities in markets that are not active. x 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). x Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs).
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) Uncategorized
Primary government:
Local Agency Investment Fund 9,554,216 $ - $ 9,554,216 $ CAMP 5,606,808 - 5,606,808
Restricted:
Money market 154,956 154,956 -
Component Unit -
Wildomar Cemetery District
Money Market 247,667 247,667 -
Total 15,563,647 $ 402,623 $ 15,161,024 $
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.
Uncategorized investments do not fall under the fair value hierarchy as there is no active market for the investments.
149
City of Wildomar
Notes to Financial Statements
June 30, 2022
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5) CAPITAL ASSETS
Capital asset activity for the year was as follows:
Primary government – City
Beginning Ending
Balance Additions Deletions Balance
Capital assets, not being depreciated:
Land 3,032,101 $ - $ - $ 3,032,101 $
Construction in progress 6,676,424 4,743,832 - 11,420,256 Right-of-way 3,960,029 373,696 - 4,333,725
Total capital assets, not being
depreciated 13,668,554 5,117,528 - 18,786,082
Capital assets, being depreciated/amortized:
Right-to-use - 1,334,287 - 1,334,287
Buildings and improvements 7,545,145 - - 7,545,145
Furniture, fixtures and equipment 241,380 319,001 (21,996) 538,385 Streetlights 1,905,417 4,850 - 1,910,267
Traffic signals 251,824 - - 251,824
Infrastructure 56,296,472 839,996 - 57,136,468
Total capital assets, being
depreciated/amortized 66,240,238 2,498,134 (21,996) 68,716,376 Less accumulated depreciation/amortization for:
Right-to-use - (363,988) - (363,988)
Buildings and improvements (3,255,679) (259,401) - (3,515,080) Furniture, fixtures and equipment (240,379) (91,414) 8,798 (322,995) Streetlights (127,161) (100,313) - (227,474)
Traffic signals (103,482) (12,591) - (116,073)
Infrastructure (36,998,232) (1,832,275) - (38,830,507)
Total accumulated depreciation/amortization (40,724,933) (2,659,982) 8,798 (43,376,117) Total capital assets, being
depreciated, net 25,515,305 (161,848) (13,198) 25,340,259 Governmental activities
capital assets, net 39,183,859 $ 4,955,680 $ (13,198) $ 44,126,341 $ Depreciation expense was charged to functions/programs of the primary government as follows:
Governmental activities:
General government 379,672 $
Public safety 89,810
Community development 12,292
Community services 229,912
Public works 1,948,296
Total governmental activities
depreciation expense 2,659,982 $
150
City of Wildomar
Notes to Financial Statements
June 30, 2022
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5) CAPITAL ASSETS (continued)
Component unit - Wildomar Cemetery District:
Beginning Ending
Balance Additions Deletions Balance
Capital assets, not being depreciated: 963,390 $ - $ - $ 963,390 $ Land
Total capital assets, not being 963,390 - - 963,390
depreciated
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 - (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/amortization (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 $ 6) LONG-TERM LIABILITIES
The following is a schedule of changes in long-term debt for the fiscal year:
Primary government – City
Beginning Ending Due within
balance Additions Deletions balance one year
Compensated absences 189,828 $ 65,733 $ (23,664) $ 231,897 $ 132,181 $ Leases payable - 1,334,287 (284,221) 1,050,066 351,657
Direct borrowing:
Loan payable 1,464,403 - (81,330) 1,383,073 85,606
Total 1,654,231 $ 1,400,020 $ (389,215) $ 2,665,036 $ 569,444 $
151
City of Wildomar
Notes to Financial Statements
June 30, 2022
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6) LONG-TERM LIABILITIES (continued)
Component unit – Wildomar Cemetery District:
Beginning Ending Due within
balance Additions Deletions balance one year
Compensated absences 12,411 $ 10,963 $ - $ 23,374 $ 5,844 $ Leases payable 206,901 (45,479) 161,422 55,167
Total 12,411 $ 217,864 $ (45,479) $ 184,796 $ 61,011 $
Compensated absences
The City accrues accumulated unpaid vacation, sick leave and associated employee-related costs when earned (or estimated to be earned) by the employee as described in Note 1. The City and Wildomar Cemetery District (component unit) as of June 30, 2022, had an outstanding accrued balance of unpaid vacation, sick and associated employee related costs of $231,897 and $23,374, respectively that will be liquidated from various funding sources in future years.
Direct borrowings - loan payable
On March 22, 2019 the City entered into an agreement with Banc of America Leasing & Capital, LLC for the loan of $1,525,470 to finance the acquisition of streetlights within the City.
The loan will be repaid in semi- annual installments, which include principal and interest, starting June 1, 2020, with the last payment to be made June 1, 2034. The interest rate is
5.19%. The balance of the loan is $1,383,073 as of June 30, 2022.
The loan is a direct borrowing. There are no provisions for the outstanding loans in the event of default and no assets were held as collateral. Below is the future debt service for the loan:
Year ending
June 30, Principal Interest Total
2023 85,606 $ 70,685 $ 156,291 $
2024 90,106 66,184 156,290
2025 94,844 61,447 156,291
2026 99,830 56,461 156,291
2027 105,078 51,213 156,291
2028-2032 757,198 180,548 937,746
2033-2034 150,411 5,880 156,291
Total 1,383,073 $ 492,418 $ 1,875,491 $
152
City of Wildomar
Notes to Financial Statements
June 30, 2022
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6) LONG-TERM LIABILITIES (continued)
Leases payable - City
During the current fiscal, 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.
The City entered into a 42-month lease as lessee for the use of city hall. The lease is shared by the City (85%) and the Cemetery District (15%). A total initial lease liability was recorded in the amount of $1,379,342. As of June 30, 2022, the value of the lease liability was $914,728 and $161,422 for the City and the Cemetery District, respectfully. The City is required to make fixed monthly payments of $24,030 and monthly variable fixed in substance principal and interest payments of $13,239. The lease has an interest rate of 0.457%. The total value of the right to use asset as of June 30, 2022 was $1,379,342 with accumulated amortization of $394,098 (City $334,983 and District $59,115). The right-to-use asset is being amortized over the lease term.
In November 2021, the City entered into four leases with lengths ranging from 44 to 48 months as lessee for the use of certain vehicles. An initial lease liability was recorded in the amount of $135,793. As of June 30, 2022, the value of the lease liability is $115,743. The City is required to make monthly fixed payments of $3,303. The lease has an interest rate of 18.62%.
The total value of the right to use assets as of yearend are $135,793 with accumulated amortization of $22,429. The leases have an unguaranteed residual value of $43,775.
During the fiscal year, the City entered into several leases ranging from 24-49 months as lessee for the use of several copiers. An initial lease liability was recorded in the amount of $26,053. As of June 30, 2022, the value of the lease liability is $19,595. The City is required to make monthly fixed payments between $197 $331. The leases have interest rates ranging between 0.315% - 2.015%. The total value of the right-to-use assets as of June 30, 2022 was $26,053 with accumulated amortization of $6,576.
The future payments on the leases are as follows (excluding the District):
Year ending
June 30, Principal Interest Total
2023 351,657 $ 12,898 $ 364,555 $
2024 441,323 8,559 449,882
2025 240,779 3,780 244,559
2026 16,307 406 16,713
Total 1,050,066 $ 25,643 $ 1,075,709 $
153
City of Wildomar
Notes to Financial Statements
June 30, 2022
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7) INTERFUND RECEIVABLE, PAYABLE AND TRANSFERS
Due To/From Other Funds
DUE TO
General
Fund Total
Grants 1,713,910 $ 1,713,910 $
Other Governmental Funds 56,839 56,839
Total 1,770,749 $ 1,770,749 $
DUE
FROM
These were the result of routine interfund transactions due to eliminating temporary deficit cash balances.
Interfund Transfers
TRANSFERS OUT
Development Other
Impact Governmental
Fees Grants Funds Total
General Fund 66,127 $ 878 $ 252,834 $ 319,839 $
Total 66,127 $ 878 $ 252,834 $ 319,839 $
TRANSFERS
IN
During the year, interfund transfers were used to provide services and construct assets between funds.
8) PENSION PLAN
Plan Description
All full-time employees are eligible to participate in the City’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 City’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.
154
City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
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.
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(1)
Benefit formula: 2.7% at 55+ 2.0% at 62+
Social Security coverage No No
Full/modified Full Full
Final average compensation period 12 Months 12 Months
Sick leave credit Yes Yes
Non-industrial disability Standard Standard
Industrial disability No No
Pre-retirement death benefits:
Optional settlement 2W Yes Yes
1959 Survivor benefit level Level 4 Level 4
Special No No
Alternate (firefighters) No No
Post-retirement death benefits:
Lump sum $500 $500
Survivor allowance (PRSA) No No
COLA 2% 2%
Required employee contribution rates 8% 6.75%
Required employer contribution rates 14.020% 7.590%
(1) For employees hired on or after January 1, 2013, they are included in their respective PEPRA (California Public Employees’ Pension Reform Act) with the above provisions and benefits.
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City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Required 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. For the City, employer contributions to the Plan for the fiscal year ended June 30, 2022 were $270,085. The actual employer payments of $185,722 made to CalPERS by the City during the measurement period ended June 30, 2021 differed from the proportionate share of the employer’s contributions of $125,200 by $60,522, which is being amortized over the expected average remaining service lifetime in the Public Agency Cost-Sharing Multiple Employer Plan. For the Cemetery District, 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 City and District’s net pension liability (asset) for the Plan were 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.
156
City of Wildomar
Notes to Financial Statements
June 30, 2022
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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. Pre-retirement and Postretirement 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.
In determining the long-term expected rate of return, CalPERS took into account both shortterm 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 shortterm 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 shortterm 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.
157
City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
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% 1.81%
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.
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).
158
City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
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.
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.
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City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Proportionate Share of Net Pension Liability/(Asset)
The following tables show the Plan’s proportionate share of the net pension liability/(asset) over the measurement period.
City total City fiduciary City net pension
pension liability net position liability/(asset)
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2020 (VD) 2,601,560 $ 2,333,265 $ 268,295 $ Balance at: 6/30/2021 (MD) 3,070,555 3,183,193 (112,638) Net change (468,995) $ (849,928) $ 380,933 $
Valuation date (VD); Measurement date (MD)
District total District fiduciary District net pension
pension liability net position liability/(asset)
(a) (b) (c) = (a) - (b)
Balance at: 6/30/2020 (VD) 667,891 $ 458,713 $ 209,178 $ Balance at: 6/30/2021 (MD) 680,793 545,587 135,206
Net change (12,902) $ (86,874) $ 73,972 $
Valuation date (VD); Measurement date (MD)
The proportion of the net pension liability/(asset) 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:
Wildomar
Cemetery
City District
Proportion - June 30, 2020 0.00247% 0.00192%
Proportion - June 30, 2021 -0.02080% 0.00250%
Change - increase (decrease) -0.02327% 0.00058%
160
City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
Sensitivity of the Proportionate Share of the Net Pension Liability/(Asset) to Changes in the Discount Rate
The following presents the City and 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:
Wildomar
Cemetery
City District
1% Decrease 6.15% 6.15%
Net pension liability (asset) 292,770 $ 225,091 $
Current discount rate 7.15% 7.15%
Net pension liability (asset) (112,638) $ 135,206 $
1% Increase 8.15% 8.15%
Net pension liability (asset) (447,783) $ 60,899 $
Amortization of Deferred Outflows and Deferred Inflows of Resources Under GASB 68, gains and losses related to changes in total pension liability/(asset) 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.
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
161
City of Wildomar
Notes to Financial Statements
June 30, 2022
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8) PENSION PLAN (continued)
Pension Liabilities, Pension Expenses and Deferred Outflows/Inflows of Resources Related to Pensions (continued)
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 City and District’s net pension liabilities were $268,295 and $209,178, respectively. For the measurement period ending June 30, 2021 (the measurement date), the City and District incurred a pension expense/(credit) of $(112,638) and $70,300, respectively.
As of June 30, 2022, the City 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 270,085 $ - $ Differences between expected and actual experience - 12,631 Differences between projected and actual investment earnings 98,327 - Differences between employer’s contributions and proportionate share of contributions 73,543 -
Changes in employer’s proportion 91,944 -
Total 533,899 $ 12,631 $
162
City of Wildomar
Notes to Financial Statements
June 30, 2022
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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 $270,085 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:
Deferred
Year Ended outflows/inflows
June 30, of resources
2023 96,409 $
2024 77,502
2025 50,100
2026 27,172
2027 -
Thereafter -
Total 251,183 $
9) OTHER POST-EMPLOYMENT BENEFITS (OPEB)
Plan Description
The City’s agent multiple employer defined benefit postemployment healthcare plan provides medical benefits to eligible retired employees and qualified dependents. A menu of benefit provisions as well as other requirements is established by State statute within the Public Employees’ Retirement Law. CalPERS issues a Comprehensive Annual Financial Report.
The Comprehensive Annual Financial Report is issued in aggregate and includes the sum of all CalPERS plans. Copies of the CalPERS Comprehensive Annual Financial Report may be obtained from the CalPERS Executive Office, 400 P Street, Sacramento, California 95814.
Funding Policy
The contribution requirements of the City are established and may be amended by the City Council.
163
City of Wildomar
Notes to Financial Statements
June 30, 2022
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9) OTHER POST-EMPLOYMENT BENEFITS (OPEB) (continued)
Employees Covered
As of June 30, 2022, actuarial valuation, the following current and former employees were covered by the benefit terms under the Plan:
Active employees 35
Inactive employees or beneficiaries currently receiving benefits 5 Inactive employees entitled to, but not yet receiving benefits - Total 40
Contributions
The annual contribution is based on the actuarially determined contribution. For the fiscal year ended June 30, 2022, the City contributed $19,761 to the Plan.
Net OPEB Liability
The City’s net OPEB liability was measured as of June 30, 2022 and the total OPEB liability used to calculate the net OPEB liability was determined by an actuarial valuation dated June 30, 2022 based on the following actuarial methods and assumptions:
Actuarial Assumptions
Discount rate 4.09%
Inflation 2.30%
Salary increases 2.80% plus merit
Mortality rate(1) Derived using CalPERS Membership Data for all funds Healthcare Trend Rate 4.50%+
Notes:
(1) Mortality information was derived from, for Actives and Retirees: SOA Pub-2010 General HeadcountWeighted Mortality Table fully generational using Scale MP-2021. For Surviving Spouses and Beneficiaries: SOA Pub-2010 Continuing Survivor Headcount Weighted Mortality fully generational using Scale MP-2021. The Experience Study Reports may be access on the CalPERS website www.calpers.ca.gov under Forms and Publications.
164
City of Wildomar
Notes to Financial Statements
June 30, 2022
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9) OTHER POST-EMPLOYMENT BENEFITS (OPEB) (continued)
Discount Rate
The discount rate used to measure the total OPEB liability was 4.09%. The projection of cash flows used to determine the discount rate assumed that City contributions will be made at rates equal to the actuarially determined contribution rates. Based on those assumptions, the OPEB plan’s fiduciary net position was projected to be available to make all projected OPEB payments for current active and inactive employees and beneficiaries. Therefore, the longterm expected rate of return on OPEB plan investments was applied to all periods of projects benefit payments to determine the total OPEB liability.
Changes in the OPEB Liability
The changes in the net OPEB liability for the Plan are as follows:
Increase (Decrease)
Total OPEB Plan Fiduciary Net OPEB
Liability Net Position Liability/(Asset)
(a) (b) (c)=(a)-(b)
Balance at June 30, 2021
(Valuation Date June 30, 2021) $ - 525,584 $ 525,584 $
Changes Recognized for the Measurement Period:
Service cost 47,113 - 47,113
Interest 12,327 - 12,327
Actual and expected experience difference 97,168 - 97,168 Changes of assumptions (79,408) - (79,408)
Contribution - employer - 19,761 (19,761)
Change of benefit terms (13,264) - (13,264)
Benefit payments (19,761) (19,761) -
Administrative expense - - -
Net changes 44,175 - 44,175
Balance at June 30, 2022
(Measurement Date June 30, 2022) $ - 569,759 $ 569,759 $ Sensitivity of the Net OPEB Liability to Changes in the Discount Rate The following presents the net OPEB liability of the City if it were calculated using a discount rate that is one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:
Current
1% Decrease Discount Rate 1% Increase
3.09% 4.09% 5.09%
Net OPEB Liability $ 569,759 655,011 $ 500,577 $
165
City of Wildomar
Notes to Financial Statements
June 30, 2022
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9) OTHER POST-EMPLOYMENT BENEFITS (OPEB) (continued)
Sensitivity of the Net OPEB Liability to Changes in the Health Care Cost Trend Rates The following presents the net OPEB liability of the City if it were calculated using health care cost trend rates that are one percentage point lower or one percentage point higher than the current rate, for measurement period ended June 30, 2022:
Current
Healthcare Cost
1% Decrease Trend Rates 1% Increase
3.50% 4.50% 5.50%
Net OPEB Liability 485,311 $ 569,759 $ 678,693 $
Recognition of Deferred Outflows and Deferred Inflows of Resources Gains and losses related to changes in total OPEB liability and fiduciary net position are recognized in OPEB expense systematically over time.
Amounts are first recognized in OPEB expense for the year the gain or loss occurs. The remaining amounts are categorized as deferred outflows and deferred inflows of resources related to OPEB and are to be recognized in future OPEB expense.
The recognition period differs depending on the source of the gain or loss:
Net difference between projected and actual
earnings on OPEB plan investments 5 years
All other amounts Expected average remaining service
lifetime (EARSL)
OPEB Expense and Deferred Outflows/Inflows of Resources Related to OPEB For the fiscal year ended June 30, 2022, the City recognized OPEB expense of $29,252. As of fiscal year, ended June 30, 2022, the City reported deferred outflows of resources related to OPEB from the following services:
Deferred Deferred
Outflows of Inflows of
Resources Resources
OPEB contributions subsequent to measurement date - $ - $ Changes in assumptions 27,983 144,858
Differences between expected and actual experience 105,022 138,670 Total 133,005 $ 283,528 $
166
City of Wildomar
Notes to Financial Statements
June 30, 2022
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9) OTHER POST-EMPLOYMENT BENEFITS (OPEB) (continued)
The $0 reported as deferred outflows of resources related to contributions subsequent to the June 30, 2022 measurement date as the valuation was for the same reporting period. Other amounts reported as deferred outflows of resources related to OPEB will be recognized as expense as follows:
Deferred
Year Ended Outflow/(Inflows)
June 30, of Resources
2023 (16,924) $
2024 (18,476)
2025 (24,758)
2026 (24,758)
2027 (24,758)
Thereafter (40,849)
Changes in assumptions
The following assumptions have been updated:
x Discount rate as of the Measurement Date has been updated to be based on a yield for 20-year tax-exempt general obligation municipal bonds with an average rating of AA/Aa or higher (or equivalent quality on another rating scale) tax-exempt, high quality 20-year municipal bonds. The prior full valuation used a discount rate of 2.19%. x Spouse Age default assumptions have been updated to assume husbands to be 3 years older than wives for records lacking data.
x Mortality rates have been updated to the following:
o General/Retired/Vested Terminated: SOA Pub-2010 General Total Dataset Headcount Weighted Mortality Table fully generational using Scale MP-2021 o Surviving Spouses: SOA Pub-2010 Contingent Survivors Total Dataset Headcount Weighted Mortality Table fully generational using Scale MP-2021 x Retirement rates have been updated based on 2021 CalPERS pension plan experience study.
x Termination rates have been updated based on 2021 CalPERS pension plan experience study.
x Salary scale assumptions have been updated based on the 2021 CalPERS experience study.
x Health care trend rates have been reset to an initial rate of 6.50% decreasing by 0.25% annually to an ultimate rate of 4.50%. MRC trend rates have been updated to reflect the increase in the MRC.
167
City of Wildomar
Notes to Financial Statements
June 30, 2022
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10) RISK MANAGEMENT
The City 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 City obtains insurance coverage.
The City is a member of the California Intergovernmental Risk Authority - CIRA (Authority), a joint powers authority, which provides joint protection programs for public entities covering automobile, general liability, errors and omission losses, workers’ compensation, and property claims. Under the program, the City has a $5,000 retention limit similar to a deductible with the Authority being responsible for losses above that amount up to $1 million. The Authority has additional coverage of $35 million in excess of its $1 million retention limit through multiple insurers and insurance risk sharing pool. The Authority also provides one billion dollars aggregate per occurrence property damage to its members with such coverage provided by purchased insurance.
Liabilities of the City 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 amounts 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.
The Authority covers workers’ compensation claims up to its self-insurance limit of $500,000.
The Local Agency Workers Compensation Excess Pool provides excess coverage to statutory limits. The City pays an annual premium to the Authority and may share in any operating results. Financial statements of the Authority may be obtained from its administrative office located at 2330 East Bidwell, Suite 150, Folsom, California, 95630; www.cira-jpa.org or by calling (916) 927- 7727.
As of June 30, 2022, the City did not have any significant claims liability; therefore, no accrual was required. Claims settlements have not exceeded insurance coverage in each of the past four years.
168
City of Wildomar
Notes to Financial Statements
June 30, 2022
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11) FUND EQUITY
The City has established certain fund balance designations to report the amounts which represent available spendable resources restricted, committed or assigned for a specific purpose.
The Committed Fund Balance in the Measure AA Special Revenue Fund are for Public Safety, Street Maintenance and Homelessness Solutions.
The following funds had deficit fund balances as of June 30, 2022. These deficits are expected to be eliminated through future revenues.
Fund Amount
Grants Special Revenue Fund (1,909,274) $
Community Development Block Grant
Special Revenue Fund (33,706)
2022-1 Special Tax A Special Revenue Fund (1,367)
2022-2 Special Tax A Special Revenue Fund (1,279)
Capital Projects Fund (11,082)
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City of Wildomar
Budgetary Comparison Schedule by Department
General Fund
For the year ended June 30, 2022
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Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 2,444,793 $ 2,444,793 $ 2,444,793 $ - $ Resources (Inflows):
Taxes 8,664,300 9,071,000 9,737,959 666,959
Licenses and permits 2,545,400 2,979,800 2,914,180 (65,620) Intergovernmental 3,021,500 3,040,100 3,048,479 8,379
Charges for services 211,800 16,700 14,583 (2,117)
Fines and forfeitures 75,000 75,000 56,705 (18,295)
Use of money and property 20,100 21,800 (72,454) (94,254) Contributions from other government - - 101,562 101,562 Miscellaneous 17,300 83,600 73,456 (10,144)
Lease acquisition - - 1,334,287 1,334,287
Transfers in 723,300 973,300 539,721 (433,579)
Amounts Available for
Appropriations 17,723,493 18,706,093 20,193,271 1,487,178 Charges to Appropriations (Outflows):
General Government
City Council 282,800 320,500 265,192 55,308
City Manager 571,800 705,600 593,826 111,774
City Clerk 282,000 282,000 216,716 65,284
City Attorney 272,800 104,400 69,735 34,665
Administrative Services 690,100 820,100 853,215 (33,115) Human Resources 110,300 204,600 197,216 7,384
Non-departmental 966,200 1,110,100 751,437 358,663
Public Safety
Police 5,319,700 5,313,600 4,994,581 319,019
Fire 2,264,500 2,274,500 2,311,094 (36,594)
Animal Control 578,100 579,800 494,844 84,956
OEM 25,100 600 560 40
Community Development
Administration 162,200 187,200 32,178 155,022
Building and Safety 666,100 612,400 685,245 (72,845)
Planning 264,600 318,100 293,472 24,628
Development Engineering 558,100 558,100 521,480 36,620
Code Enforcement 339,100 454,200 529,607 (75,407)
Deposit based projects 275,400 672,900 689,666 (16,766) Planning Commission 17,100 18,600 18,989 (389)
Economic Development 316,800 316,800 271,398 45,402
Community Services
Community Services - Administration 61,600 61,600 33,410 28,190 Marna O'Brien Park - 1,500 - 1,500
Ball Fields 23,700 23,700 14,420 9,280
Other parks 2,900 4,500 3,585 915
Public Works 653,700 1,222,500 642,936 579,564
Debt service
Principal - - 280,236 (280,236)
Interest - - 7,735 (7,735)
Capital outlay - 46,200 1,371,952 (1,325,752)
Transfers out 215,000 465,000 219,882 245,118
Total Charges to Appropriations 14,919,700 16,679,100 16,364,607 314,493 Budgetary Fund Balance, June 30 $ 2,026,993 2,803,793 $ 3,828,664 $ 1,801,671 $ 172
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Development Impact Fees
For the year ended June 30, 2022
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Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 6,487,516 $ 6,487,516 $ 6,487,516 $ - $ Resources (Inflows):
Use of money and property - - 8,955 8,955
Developer participation 981,600 1,682,500 1,963,765 281,265 Amounts Available for Appropriations 7,469,116 8,170,016 8,460,236 290,220 Charges to Appropriations (Outflows):
General government - - 8,955 (8,955)
Community development - - 4,860 (4,860)
Community services 19,000 19,000 19,995 (995)
Public works 672,700 684,600 307,696 376,904
Capital outlay 1,989,200 1,984,700 395,156 1,589,544
Transfers out 48,800 53,300 66,127 (12,827)
Total Charges to Appropriations 2,729,700 2,741,600 802,789 1,938,811 Budgetary Fund Balance, June 30 $ 5,428,416 4,739,416 $ 7,657,447 $ 2,229,031 $ 173
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Measure AA
For the year ended June 30, 2022
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Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 3,275,440 $ 3,275,440 $ 3,275,440 $ - $ Resources (Inflows):
Taxes 3,476,100 5,000,000 5,677,525 677,525
Use of money and property 1,500 1,500 4,282 2,782
Amounts Available for Appropriations 6,753,040 8,276,940 8,957,247 680,307 Charges to Appropriations (Outflows):
General government 4,200 4,300 7,273 (2,973)
Public safety 2,364,100 2,362,900 2,072,027 290,873
Community development 66,000 77,400 3,249 74,151
Community services 157,000 278,600 250,984 27,616
Public works 1,277,000 1,105,700 628,068 477,632
Capital outlay 35,000 87,100 99,837 (12,737)
Total Charges to Appropriations 3,903,300 3,916,000 3,061,438 854,562 Budgetary Fund Balance, June 30 $ 4,360,940 2,849,740 $ 5,895,809 $ 1,534,869 $ 174
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – ARPA
For the year ended June 30, 2022
-69-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 - $ - $ - $ - $
Resources (Inflows):
Intergovernmental 3,500,000 4,453,000 436,292 (4,016,708) Use of money and property - - 4,419 4,419
Amounts Available for Appropriations 3,500,000 4,453,000 440,711 (4,012,289) Charges to Appropriations (Outflows):
General government 27,100 206,800 148,978 57,822
Public safety 31,500 33,700 32,288 1,412
Economic development - 400 393 7
Community services 217,600 569,900 253,135 316,765
Public works 87,200 13,000 5,917 7,083
Capital outlay 70,000 70,000 - 70,000
Transfers out 265,000 265,000 - 265,000
Total Charges to Appropriations 698,400 1,158,800 440,711 718,089 Budgetary Fund Balance, June 30 $ 3,294,200 2,801,600 $ - $ (3,294,200) $ 175
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balances Budget and Actual – Grants
For the year ended June 30, 2022
-70-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 (945,092) $ (945,092) $ (945,092) $ - $ Resources (Inflows):
Intergovernmental 8,899,300 5,953,100 3,092,194 (2,860,906) Use of money and property - - 67 67
Transfers in 65,000 15,000 - (15,000)
Amounts Available for Appropriations 8,019,208 5,023,008 2,147,169 (2,875,839) Charges to Appropriations (Outflows):
General government - 10,000 33,665 (23,665)
Community development 240,400 290,400 65,608 224,792
Public works 206,300 208,600 1,279,099 (1,070,499)
Capital outlay 8,343,300 5,353,400 2,677,193 2,676,207
Transfers out 3,400 3,400 878 2,522
Total Charges to Appropriations 8,793,400 5,865,800 4,056,443 1,809,357 Budgetary Fund Balance, June 30 $ (842,792) (774,192) $ (1,909,274) $ (1,066,482) $ 176
City of Wildomar
Schedule of the City’s Proportionate Share of the Net Pension Liability CalPERS Pension Plan
Last Ten Years*
As of June 30, 2022
-71-
Primary government - City
Proportionate share Plan fiduciary
of the net pension net position as a
Proportion of the Proportionate share liability as a percentage of the Measurement net pension of the net pension Covered percentage of total plan date liability liability/(asset) payroll covered payroll pension Liability 2015 0.00398% 98,405 $ 564,727 $ 17.43% 81.15%
2016 0.00329% 90,222 890,684 10.13% 87.60%
2017 0.35900% 124,553 868,158 14.35% 87.55%
2018 0.00447% 176,110 1,028,756 17.12% 87.03%
2019 0.00425% 160,169 1,110,538 14.42% 90.55%
2020 0.00523% 209,327 1,131,704 18.50% 90.24%
2021 0.00636% 268,295 1,291,013 20.78% 89.69%
2022 -0.00593% (112,638) 1,551,956 -7.26% 103.67%
Component Unit - Wildomar Cemetery District
Proportionate share Plan fiduciary
of the net pension net position as a
Proportion of the Proportionate share liability as a percentage of the Measurement net pension of the net pension Covered percentage of total plan date liability liability/(asset) payroll covered payroll pension Liability 2016 0.00632% 171,037 $ - $ 0% 71.00%
2017 0.00562% 195,159 - 0% 67.26%
2018 0.00542% 213,644 - 0% 66.49%
2019 0.00540% 203,561 - 0% 67.69%
2020 0.00522% 208,876 - 0% 68.44%
2021 0.00496% 209,178 - 0% 68.68%
2022 0.00712% 135,206 - 0% 80.14%
Notes to Schedule:
Benefit Changes. In 2021, there was no benefit terms modified.
Changes in Assumptions. For fiscal years 2019-2021 the discount rate remained the same 7.15 percent. For the 2018 fiscal year the discount rate was changed from 7.65 percent to 7.15 percent. In the 2017 fiscal year the discount rate changed from 7.5 percent to 7.65 percent to correct for an adjustment to exclude administrative expenses.
Plan’s Fiduciary Net Position. The Plan’s Fiduciary Net Position is based on the City’s proportionate share of the CalPERS Miscellaneous Risk Pool.
*Historical information is required only for measurement periods for which GASB 68 is applicable. Future years’ information will be displayed up to 10 years as information becomes available. 177
City of Wildomar
Schedule of Contributions
CalPERS Pension Plan
Last Ten Years*
As of June 30, 2022
-72-
Primary government - City
Contractually Contributions in
required relation to the
contribution actuarially Contribution Contributions as a Fiscal (actuarially determined deficiency percentage of year determined) contribution (excess) Covered payroll covered payroll 2015 196,524 $ (196,524) $ - $ 890,684 $ 22.06%
2016 85,106 (85,106) - 868,158 9.80%
2017 111,100 (111,100) - 1,028,756 10.80%
2018 115,449 (115,449) - 1,110,538 10.40%
2019 122,136 (122,136) - 1,131,704 10.79%
2020 147,645 (147,645) - 1,291,013 11.44%
2021 185,722 (185,722) - 1,551,956 11.97%
2022 270,085 (270,085) - 2,461,081 10.97%
Component unit - Wildomar Cemetery District
Contractually Contributions in
required relation to the
contribution actuarially Contribution Contributions as a Fiscal (actuarially determined deficiency percentage of year determined) contribution (excess) Covered payroll covered payroll 2016 13,537 $ (13,537) $ - $ - $ 0%
2017 15,113 (15,113) - - 0%
2018 17,619 (17,619) - - 0%
2019 22,343 (22,343) - - 0%
2020 20,744 (20,744) - - 0%
2021 23,030 (23,030) - - 0%
2022 23,696 (23,696) - - 0%
Notes to schedule:
*Historical information is required only for measurement periods for which GASB 68 is applicable. Future years’ information will 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 the 2021 valuation. 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 five-year 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. 178
City of Wildomar
Schedule of Changes in the Net OPEB Liability and Related Ratios for Measurement Periods Ended June 30,
-73-
Measurement Period 2022 2021 2020 2019 2018
Total OPEB Liability
Service cost 47,113 $ 41,325 $ 83,815 $ 81,374 $ 20,525 $ Interest 12,327 12,914 19,183 15,806 10,658
Actual and expected experience difference 97,168 3,213 (198,100) - 53,286 Changes in assumptions (79,408) 34,979 (103,812) - -
Changes in benefit terms (13,264) - (9,717) - -
Benefit payments (19,761) (21,854) 231,095 (9,433) (6,622) Net Change in Total OPEB Liability 44,175 70,577 22,464 87,747 77,847 Total OPEB Liability - Beginning 525,584 455,007 432,543 344,796 266,949 Total OPEB Liability - Ending (a) 569,759 $ 525,584 $ 455,007 $ 432,543 $ 344,796 $ Plan Fiduciary Net Position
Contributions - employer 19,761 $ 21,854 $ 9,717 $ 9,433 $ 6,622 Net investment income - - - - -
Benefit payments (19,761) (21,854) (9,717) (9,433) (6,622) Administrative expense - - - - -
Net Change in Plan Fiduciary Net Position - - - - -
Plan Fiduciary Net Position - Beginning - - - - -
Plan Fiduciary Net Position - Ending (b) - - - -
Net OPEB Liability - Ending (a)-(b) 569,759 $ 525,584 $ 455,007 $ 432,543 $ 344,796 $ Plan fiduciary net position as a percentage of the total 0.0% 0.0% 0.0% 0.0% 0.0% OPEB liability
Covered payroll 2,794,338 $ 1,268,959 $ 1,234,997 $ 1,023,774 $ 993,955 $ Net OPEB liability as a percentage of covered payroll 20.4% 41.4% 36.8% 42.2% 34.7% Notes to Schedule:
Historical information is required only for measurement periods for which GASB 75 is applicable. Future years’ information will be displayed up to 10 years as information becomes available. 179
City of Wildomar
Schedule of Contributions - OPEB
Last Ten Fiscal Years
-74-
Contractually Contributions in
required relation to the Contributions as a
contribution actuarially Contribution Covered- percentage of Fiscal (actuarially determined deficiency employee covered-employee Year determined) contribution (excess) payroll(2) payroll 2018 N/A N/A - $ 993,955 $ 0%
2019 N/A N/A - 1,110,538 0%
2020 N/A N/A - 1,234,997 0%
2021 N/A N/A - 1,268,959 0%
2022 N/A N/A - 2,794,338 0%
Notes to Schedule:
(1) No Actuarially Determined Contribution (ADC) was calculated for the Plan.
Historical information is required only for measurement periods for which GASB 75 is applicable. Future years’ information will be displayed up to 10 years as information become available. 180
City of Wildomar
Notes to Required Supplementary Information
June 30, 2022
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Budgets and Budgetary Data
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP). The 2022-1 and 2022-2 Special Tax A Funds did not have legally adopted budgets.
The City Council approves each year’s budget prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Council. Supplemental appropriations, were required during the period, are also approved by the Council. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse.
Excess of Expenditures over Appropriations
Expenditures exceeded appropriations in the categories in the following departments in the General Fund:
Department Appropriations Expenditures Excess
General Government:
Administrative services 820,100 $ 853,215 $ (33,115) $
Public Safety:
Fire 2,274,500 2,311,094 (36,594)
Community Development:
Building and safety 612,400 685,245 (72,845)
Code enforcement 454,200 529,607 (75,407)
Deposit based projects 672,900 689,666 (16,766)
Planning Commission 18,600 18,989 (389)
Debt service:
Principal retirement - 280,236 (280,236)
Interest - 7,735 (7,735)
Other major funds with expenditures exceeding appropriations:
Department Appropriations Expenditures Excess
Development Impact Fees:
General government - $ 8,955 $ (8,955) $
Community development - 4,860 (4,860)
Culture and recreation 19,000 19,995 (995)
Measure AA:
General government 4,300 7,273 (2,973)
Capital outlay 87,100 99,837 (12,737)
Grants:
General government 10,000 33,665 (23,665)
Public works 208,600 1,279,099 (1,070,499)
181
SUPPLEMENTARY INFORMATION
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183
City of Wildomar
Combining Balance Sheet
Non-major Governmental Funds
June 30, 2022
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Special Revenue Funds
Air Quality Community
Management Development
Gas Tax District Measure A SLESF Block Grant
ASSETS
Pooled cash and investments 591,230 $ 237,256 $ 653,727 $ - $ - $ Restricted cash and investments 26,780 - - - -
Receivables, net:
Grants - - - - 16,767
Accrued interest - - - - -
Due from other governments 198,005 12,173 257,386 - -
Total assets 816,015 $ 249,429 $ 911,113 $ - $ 16,767 $
LIABILITIES
Accounts payable 319,694 $ - $ 53,190 $ - $ - $
Accrued liabilities - - 9,795 - -
Deposits payable 26,780 - - - -
Due to other funds - - - - 33,705
Total liabilities 346,474 - 62,985 - 33,705
DEFERRED INFLOWS OF RESOURCES
Unavailable revenues - intergovernmental - - - - 16,768 Total deferred inflows of resources - - - - 16,768
FUND BALANCES (DEFICIT)
Restricted for:
Community services - - - - -
Public works 469,541 249,429 848,128 - -
Capital projects - - - - -
Debt service - - - - -
Unassigned - - - (33,706)
Total fund balances 469,541 249,429 848,128 - (33,706)
Total liabilities, deferred inflows of
resources and fund balances 816,015 $ 249,429 $ 911,113 $ - $ 16,767 $ 184
-77-
Debt Service
Special Revenue Funds Fund Total
Non-Major
Measure Z 2022-1 2022-2 Capital Assessment Streetlight Governmental Park Special Tax A Special Tax A Projects Districts Fund Funds $ - 170,300 $ - $ - $ 2,144,234 $ - $ 3,796,747 $
- - - - - 154,956 181,736
- - - - - - 16,767
- - - - - 100 100
- 25,108 - - 19,855 - 512,527
$ - 195,408 $ - $ - $ 2,164,089 $ 155,056 $ 4,507,877 $ $ 1,367 95,028 $ 1,279 $ - $ 46,758 $ - $ 517,316 $
- 7,223 - - - - 17,018
- - - - - - 26,780
- - - 11,082 - 12,052 56,839
1,367 102,251 1,279 11,082 46,758 12,052 617,953
- - - - - - 16,768
- - - - - - 16,768
- 93,157 - - - - 93,157
- - - - - - 1,567,098
- - - - 2,117,331 - 2,117,331
- - - - - 143,004 143,004
(1,367) - (1,279) (11,082) - - (47,434)
(1,367) 93,157 (1,279) (11,082) 2,117,331 143,004 3,873,156 $ - 195,408 $ - $ - $ 2,164,089 $ 155,056 $ 4,507,877 $ Capital Project Funds
185
City of Wildomar
Combining Statement of Revenues, Expenditures and Changes in Fund Balances Non-major Governmental Funds
For the Year Ended June 30, 2022
-78-
Special Revenue Funds
Air Quality Community
Management Development
Gas Tax District Measure A SLESF Block Grant
REVENUES
Intergovernmental 1,626,024 $ 47,534 $ 1,017,091 $ 161,285 $ 13,045 $ Charges for services - - - - -
Use of money and property 855 227 357 80 -
Miscellaneous - - 67 - -
Total Revenues 1,626,879 47,761 1,017,515 161,365 13,045
EXPENDITURES
Current:
General government - - - - -
Public safety - - - 80 -
Community services - - - - -
Public works 1,210,621 4,727 319,152 - -
Capital outlay - - 22,117 - 13,506
Debt service:
Principal retirement - - - - -
Interest - - - - -
Total Expenditures 1,210,621 4,727 341,269 80 13,506
Excess (Deficiency) of Revenues
Over (Under) Expenditures 416,258 43,034 676,246 161,285 (461)
OTHER FINANCING SOURCES (USES)
Transfers in - - - - -
Transfers out - (2,250) (56,300) (161,285) -
Total Other Financing Sources (Uses) - (2,250) (56,300) (161,285) - Net change in fund balances 416,258 40,784 619,946 - (461)
FUND BALANCES (DEFICIT)
Fund balances, beginning of year 53,283 208,645 228,182 - (33,245) Fund balances, end of year 469,541 $ 249,429 $ 848,128 $ - $ (33,706) $ 186
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Debt Service
Special Revenue Funds Fund Total
Non-Major
Measure Z 2022-1 2022-2 Capital Assessment Streetlight Governmental Park Special Tax A Special Tax A Projects Districts Fund Funds $ - 366,380 $ - $ - $ 1,122,798 $ - $ 4,354,157 $
- 18,641 - - - 173,631 192,272
- 178 - - 2,402 180 4,279
- 500 - - - - 567
- 385,699 - - 1,125,200 173,811 4,551,275
- 29,657 - - 2,402 - 32,059
- - - - 126,511 - 126,591
- 481,979 - - - - 481,979
1,367 - 1,279 - 589,186 9,960 2,136,292
- 496 - 11,082 14,850 15,513 77,564
- 3,985 - - - 81,330 85,315
- 3,096 - - - 74,961 78,057
1,367 519,213 1,279 11,082 732,949 181,764 3,017,857
(1,367) (133,514) (1,279) (11,082) 392,251 (7,953) 1,533,418 - - - - - - -
- - - - (32,999) - (252,834)
- - - - (32,999) - (252,834)
(1,367) (133,514) (1,279) (11,082) 359,252 (7,953) 1,280,584 - 226,671 - - 1,758,079 150,957 2,592,572
$ (1,367) 93,157 $ (1,279) $ (11,082) $ 2,117,331 $ 143,004 $ 3,873,156 $ Capital Project Funds
187
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Gas Tax
For the year ended June 30, 2022
-80-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 53,283 $ 53,283 $ 53,283 $ - $ Resources (Inflows):
Intergovernmental 1,616,800 1,616,800 1,626,024 9,224
Use of money and property - - 855 855
Transfers in 50,000 50,000 - (50,000)
Amounts Available for Appropriations 1,720,083 1,720,083 1,680,162 (39,921) Charges to Appropriations (Outflows):
Public works 1,971,500 1,815,500 1,210,621 604,879
Capital outlay - 3,700 - 3,700
Transfers out 61,000 61,000 - 61,000
Total Charges to Appropriations 2,032,500 1,880,200 1,210,621 669,579 Budgetary Fund Balance, June 30 $ (160,117) (312,417) $ 469,541 $ 629,658 $ 188
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Air Quality Management District
For the year ended June 30, 2022
-81-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 208,645 $ 208,645 $ 208,645 $ - $ Resources (Inflows):
Intergovernmental 46,000 46,000 47,534 1,534
Use of money and property - - 227 227
Amounts Available for Appropriations 254,645 254,645 256,406 1,761 Charges to Appropriations (Outflows):
Public works 49,500 4,500 4,727 (227)
Transfers out 2,300 2,300 2,250 50
Total Charges to Appropriations 51,800 6,800 6,977 (177) Budgetary Fund Balance, June 30 $ 247,845 202,845 $ 249,429 $ 1,584 $ 189
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Measure A
For the year ended June 30, 2022
-82-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 228,182 $ 228,182 $ 228,182 $ - $ Resources (Inflows):
Intergovernmental 703,000 903,000 1,017,091 114,091
Use of money and property 100 100 357 257
Miscellaneous - 100 67 (33)
Amounts Available for Appropriations 931,282 1,131,382 1,245,697 114,315 Charges to Appropriations (Outflows):
Public works 494,800 734,900 319,152 415,748
Capital outlay - 13,500 22,117 (8,617)
Transfers out 56,300 56,300 56,300 -
Total Charges to Appropriations 551,100 804,700 397,569 407,131 Budgetary Fund Balance, June 30 $ 326,682 380,182 $ 848,128 $ 521,446 $ 190
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – SLESF
For the year ended June 30, 2022
-83-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 - $ - $ - $ - $
Resources (Inflows):
Intergovernmental 150,000 161,300 161,285 (15)
Use of money and property - - 80 80
Amounts Available for Appropriations 150,000 161,300 161,365 65 Charges to Appropriations (Outflows):
Public safety - - 80 (80)
Transfers out 150,000 161,300 161,285 15
Total Charges to Appropriations 150,000 161,300 161,365 (65) Budgetary Fund Balance, June 30 $ - - $ - $ - $
191
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Community Development Block Grant
For the year ended June 30, 2022
-84-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 (33,245) $ (33,245) $ (33,245) $ - $ Resources (Inflows):
Intergovernmental 35,000 35,000 13,045 (21,955)
Amounts Available for Appropriations 1,755 1,755 (20,200) (21,955) Charges to Appropriations (Outflows):
Capital outlay 32,500 32,500 13,506 18,994
Total Charges to Appropriations 32,500 32,500 13,506 18,994 Budgetary Fund Balance, June 30 $ (30,745) (30,745) $ (33,706) $ (2,961) $ 192
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Measure Z Park
For the year ended June 30, 2022
-85-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 226,671 $ 226,671 $ 226,671 $ - $ Resources (Inflows):
Intergovernmental - - 366,380 366,380
Charges for services - - 18,641 18,641
Use of money and property - - 178 178
Miscellaneous - - 500 500
Amounts Available for Appropriations 226,671 226,671 612,370 385,699 Charges to Appropriations (Outflows):
General government 26,800 29,400 29,657 (257)
Community services 442,600 487,500 481,979 5,521
Public works 100 100 - 100
Capital outlay - 7,500 496 7,004
Principal retirement - - 3,985 (3,985)
Interest expense - - 3,096 (3,096)
Total Charges to Appropriations 469,500 524,500 519,213 5,287 Budgetary Fund Balance, June 30 $ (297,829) (242,829) $ 93,157 $ 390,986 $ 193
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Assessment Districts
For the year ended June 30, 2022
-86-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 1,758,079 $ 1,758,079 $ 1,758,079 $ - $ Resources (Inflows):
Intergovernmental 1,052,300 1,127,000 1,122,798 (4,202) Use of money and property - - 2,402 2,402
Amounts Available for Appropriations 2,810,379 2,885,079 2,883,279 (1,800) Charges to Appropriations (Outflows):
General government - - 2,402 (2,402)
Public safety - - 126,511 (126,511)
Public works 812,400 829,600 589,186 240,414
Capital outlay 245,500 242,700 14,850 227,850
Transfers out 52,900 52,900 32,999 19,901
Total Charges to Appropriations 1,110,800 1,125,200 765,948 359,252 Budgetary Fund Balance, June 30 $ 1,759,879 1,699,579 $ 2,117,331 $ 357,452 $ 194
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Capital Projects
For the year ended June 30, 2022
-87-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 - $ - $ - $ - $
Resources (Inflows):
Transfers in 200,000 200,000 - (200,000)
Amounts Available for Appropriations 200,000 200,000 - (200,000) Charges to Appropriations (Outflows):
General government 200,000 59,300 - 59,300
Capital outlay - 59,300 11,082 48,218
Total Charges to Appropriations 200,000 118,600 11,082 107,518 Budgetary Fund Balance, June 30 $ 81,400 - $ (11,082) $ (92,482) $ 195
City of Wildomar
Schedule of Revenues, Expenditures and Changes in Fund Balance Budget and Actual – Streetlight Fund
For the year ended June 30, 2022
-88-
Budgeted Amounts Actual Variance with
Original Final Amounts Final Budget
Budgetary Fund Balance, July 1 150,957 $ 150,957 $ 150,957 $ - $ Resources (Inflows):
Charges for services 173,900 173,900 173,631 (269)
Use of money and property 1,500 1,500 180 (1,320)
Amounts Available for Appropriations 326,357 326,357 324,768 (1,589) Charges to Appropriations (Outflows):
Public works 5,800 5,800 9,960 (4,160)
Principal retirement 81,300 81,300 81,330 (30)
Interest 75,000 75,000 74,961 39
Capital outlay 11,600 11,600 15,513 (3,913)
Total Charges to Appropriations 173,700 173,700 181,764 (8,064) Budgetary Fund Balance, June 30 $ 152,657 152,657 $ 143,004 $ (9,653) $ 196
STATISTICAL SECTION
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City of Wildomar
Statistical Section
-89-
This section of the City of Wildomar's Annual Comprehensive Financial Report presents detailed information as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the City's overall financial health.
CONTENTS
Financial Trends - These schedules contain trend information to help the reader understand how the City's financial performance and well-being have changed over time.
Net Position by Component
Changes in Net Position
Fund Balances of Governmental Funds
Changes in Fund Balances of Governmental Funds
Revenue Capacity - These schedules contain information to help the reader assess the factors affecting the City's ability to generate its property taxes.
Assessed Value and Estimated Actual Value of Taxable Property Direct and Overlapping Property Tax Rates
Principal Property Taxpayers
Property Tax Levies and Collections
Debt Capacity - These schedules present information to help the reader assess the affordability of the City's current levels of outstanding debt and the City's ability to issue additional debt in the future.
Ratio of Outstanding Debt by Type
Direct and Overlapping Governmental Activities
Legal Debt Margin Information
Demographic and Economic Information - These schedules offer demographic and economic indicators to help the reader understand the environment in which the City's financial activities take place as well as allow comparisons over time and with other governments.
Demographic and Economic Statistics
Top Employers
Full-time Equivalent City Government Employees by Function/Program Operating Information - These schedules contain information about the City's operations and resources in order to help the reader understand how the City's financial information relates to its ability to provide services.
Operating Indicators by Function/Program
Capital Asset Statistics by Function/Program
Miscellaneous Statistics
Sources: Unless otherwise noted, the information in these schedules is derived from various internal and other governmental and non-governmental sources where reliability of the data could be ascertained. 199
City of Wildomar
Net Position by Component*
(Accrual Basis of Accounting)
-90-
2022 2021 2020 2019 2018
Governmental Activities
$ 37,642,188 41,693,202 $ 31,157,018 $ 29,815,490 $ 27,511,461 $ Community Development Projects 7,657,447 6,487,516 5,429,042 5,077,926 5,049,328 Community Services 93,157 226,671 263,153
Public Safety - - - - -
Public Works 1,567,098 490,110 304,417 124,743 79,976
Capital Projects 2,117,331 1,758,079 1,436,063 1,324,591 1,045,702 Cemetery - - - - -
Debt Service 143,004 150,957 147,170 333,651
Nonexpendable - - - - -
5,014,648 9,591,470 2,020,017 1,157,175 652,571
Total Governmental Activities Net Position 62,862,709 $ 51,770,169 $ 40,756,880 $ 37,833,576 $ 34,339,038 $ *Note: Wildomar Cemetery District (District) is included in fiscal years 2012 to 2015.
The District became a subsidiary of the City in fiscal year 2012. However, for fiscal year 2016 forward, the District is not included in the governmental activities and its operations are discretely presented in the financial statements.
Source: City Finance Department
Unrestricted
Restricted for:
Net Investment in Capital Assets
Fiscal Year
200
-91-
2017 2016 2015 2014 2013
$ 23,919,815 24,487,895 $ 23,067,562 $ 24,394,130 $ 23,349,508 $ 3,541,211 4,807,087 2,579,164 2,640,489 2,108,884
18,180 - 5,198 226 1,689,442
249,576 367,868 714,148 1,352,511 483,243
232,411 409,383 136,195 - -
- - 1,690,565 1,649,080 1,590,386
- - 90,000 90,000 -
457,120 134,019 (1,016,700) (921,235) (1,420,547)
$ 28,418,313 30,206,252 $ 27,266,132 $ 29,205,201 $ 27,800,916 $ Fiscal Year
201
City of Wildomar
Changes in Net Position
(Accrual Basis of Accounting)
-92-
2022 2021 2020 2019 2018
EXPENSES
General Government 3,323,123 $ 2,827,798 $ 3,061,012 $ 3,404,115 $ 2,469,147 $ 7,983,251 10,121,795 9,104,994 7,953,196 5,957,516
2,407,683 2,678,691 2,270,421 2,738,282 2,660,031
212,698 245,446 166,124 - -
936,156 1,279,393 908,428 219,647 219,647
7,124,538 3,889,897 3,953,145 3,823,531 3,508,423
Interest on long-term debt 86,648 45,351 118,152 - -
Total Governmental Activities Expenses 21,537,475 21,624,993 19,582,276 18,138,771 14,814,764
PROGRAM REVENUES
General Government 2,024,722 1,375,137 898,082 380,352 898,352 103,853 75,392 97,219 45,395 10,581
2,162,593 2,870,909 1,708,190 2,075,499 2,054,708
- 1,322 - - -
2,907 11,508 7,099 11,291 15,570
848,664 955,743 750,290 423,706 239,777
Total Charges for Services 4,493,154 5,939,596 3,460,880 2,936,243 3,218,988 General Government 907,561 360,997 369,968 515,621 479,537 156,727 161,285 155,948 148,747 116,667
473,279 379,425 940,616 597,995 545,537
- - - - -
- - - - -
3,183,238 2,707,892 1,960,065 2,008,341 3,230,361
Total Operating Contributions and Grants 4,174,241 4,156,163 3,426,597 3,270,704 4,372,102 Capital Contributions and Grants:
Community Development - - - - -
7,851,995 4,141,262 1,812,906 4,106,559 -
Total Capital Contributions and Grants 7,851,995 4,141,262 1,812,906 4,106,559 - Total Governmental Activities Program
Revenues 16,519,390 14,237,021 8,700,383 10,313,506 7,591,090 $ (5,018,085) (7,387,972) $ (10,881,893) $ (7,825,265) $ (7,223,674) $ *Note: Wildomar Cemetery District (District) is included in fiscal years 2012 to 2015.
The District became a subsidiary of the City in fiscal year 2012. However, for fiscal year 2016 forward, the District is not included in the governmental activities and its operations are discretely presented in the financial statements.
Source: City Finance Department
Public Safety
Community Services
Public Works
TOTAL NET REVENUES (EXPENSES)
Community Services
Community Development
Public Works
Public Works
Economic Development
Economic Development
Community Development
Public Safety
Public Safety
Governmental Activities:
Community Development
Fiscal Year
Governmental Activities:
Economic Development
Operating Contributions and Grants:
Community Services
Public Works
Charges for Services:
202
-93-
2017 2016 2015 2014 2013
$ 2,465,875 2,494,133 $ 2,320,203 $ 2,110,310 $ 2,496,792 $ 5,109,023 5,517,602 4,834,799 4,087,138 4,394,931
2,569,072 2,389,801 3,058,008 2,881,440 1,818,348
- - - - -
219,647 219,647 425,006 405,589 219,707
3,649,428 3,272,317 4,435,300 2,570,554 2,457,319
- - - 522,724 -
14,013,045 13,893,500 15,073,316 12,577,755 11,387,097
636,577 1,539,067 233,193 706,214 1,440,592
11,630 10,466 10,266 1,480 -
2,773,440 2,397,374 2,491,406 285,075 243,188
- - - - -
4,673 7,832 9,005 40 1,056
299,806 230,197 332,187 8,866 20,061
3,726,126 4,184,936 3,076,057 1,001,675 1,704,897
340,463 502,469 575,922 518,426 617,155
143,942 139,416 97,546 100,000 100,000
339,399 387,589 343,060 1,921,554 1,257,696
- - - - -
- - - 10,136 -
2,497,709 3,398,998 1,351,679 2,229,719 2,383,168
3,321,513 4,428,472 2,368,207 4,779,835 4,358,019
- - - 1,900,000 -
884,658 - 1,049,064 - -
884,658 - 1,049,064 1,900,000 -
7,932,297 8,613,408 6,493,328 7,681,510 6,062,916
$ (6,080,748) (5,280,092) $ (8,579,988) $ (4,896,245) $ (5,324,181) $ Fiscal Year
203
City of Wildomar
Changes in Net Position (Continued)
(Accrual Basis of Accounting)
-94-
2022 2021 2020 2019 2018
TOTAL NET REVENUES (EXPENSES) - Carry Forward $ (5,018,085) (7,387,972) $ (10,881,893) $ (7,825,265) $ (7,223,674) $ 4,875,249 5,100,186 4,608,569 4,434,404 4,232,672
6,695,060 8,783,565 5,054,702 2,872,982 1,780,008
1,206,707 1,238,074 1,080,234 1,077,164 1,057,586
- - - - -
2,837,391 3,004,100 2,718,513 2,580,800 2,392,884
244,476 331,638 165,446 154,049 165,129
38,793 (50,453) 109,658 67,542 19,432
133,698 73,402 68,075 132,862 1,897,363
Contributions from Other Entities - - - - -
Special Item - - - - -
16,031,374 18,480,512 13,805,197 11,319,803 11,545,074
$ 11,013,289 11,092,540 $ 2,923,304 $ 3,494,538 $ 4,321,400 $ *Note: Wildomar Cemetery District (District) is included in fiscal years 2012 to 2015.
The District became a subsidiary of the City in fiscal year 2012. However, for fiscal year 2016 forward, the District is not included in the governmental activities and its operations are discretely presented in the financial statements.
Source: City Finance Department
CHANGES IN NET POSITION
Total Governmental Activities
Other
Investments Earnings
Motor Vehicle in Lieu Tax
Other Taxes
Business Licenses Taxes
Franchise Taxes
Sales Taxes
Property Taxes, levied for general purpose
Taxes:
GENERAL REVENUES AND OTHER CHARGES IN
NET POSITION
Governmental Activities:
Fiscal Year
204
-95-
2017 2016 2015 2014 2013
$ (6,080,748) (5,280,092) $ (8,579,988) $ (4,896,245) $ (5,324,181) $ 3,774,015 4,002,949 4,042,882 3,465,511 3,243,285
1,772,493 1,666,324 1,492,041 1,561,683 1,383,864
1,056,712 1,015,225 1,061,333 972,108 850,808
- - - 14,041 14,280
13,778 15,755 - - 14,074
140,501 255,866 - 106,039 109,524
6,590 10,659 5,015 3,605 3,183
71,073 101,253 114,382 54,338 48,344
- - - - -
1,185,337 - - - -
8,020,499 7,068,031 6,715,653 6,177,325 5,667,362
$ 1,939,751 1,787,939 $ (1,864,335) $ 1,281,080 $ 343,181 $ Fiscal Year
205
City of Wildomar
Fund Balances of Governmental Funds*
(Modified Accrual Basis of Accounting)
-96-
2022 2021 2020 2019 2018
GENERAL FUND
$ - - $ - $ - $ - $
- - - - -
Nonspendable:
Inventory - - - - -
Prepaid Items - - - 17,533 -
Deposits - - - - -
Restricted
Debt Service - - - - -
Unassigned 3,828,664 2,444,793 878,286 1,425,789 1,552,339 $ 2,444,793 3,828,664 $ 878,286 $ 1,443,322 $ 1,552,339 $ $ - - $ - $ - $ - $
Inventory - - - - -
Prepaid Items - - - 20,899 -
Cemetery Endowment - - - - -
Restricted for:
Community development projects 7,657,447 6,487,516 5,429,042 5,077,926 5,049,328 226,671 93,157 263,153 - -
Public safety - - - 583,766 -
Public works 1,567,098 490,110 304,417 124,743 79,976
Capital projects 2,117,331 1,758,079 1,436,063 1,324,591 1,045,702 150,957 143,004 147,170 - -
Cemetery - - - 333,651 -
Committed 5,895,809 3,275,440 1,911,578 - -
Unassigned (1,956,708) (978,337) (575,345) (1,652,734) (3,666,121) $ 11,410,436 15,517,138 $ 8,916,078 $ 5,812,842 $ 2,508,885 $ $ 13,855,229 19,345,802 $ 9,794,364 $ 7,256,164 $ 4,061,224 $ *Note: Wildomar Cemetery District (District) is included in fiscal years 2012 to 2015.
The District became a subsidiary of the City in fiscal year 2012. However, for fiscal year 2016 forward, the District is not included in the governmental activities and its operations are discretely presented in the financial statements.
Reserved:
Encumbrances
Fiscal Year
Nonspendable:
Source: City Finance Department
Total All Other Governmental Funds
Community services
Debt service
Total Fund Balances - all funds
Reserved
Unreserved
Total General Fund
ALL OTHER GOVERNMENTAL FUNDS
206
-97-
2017 2016 2015 2014 2013
$ - - $ - $ - $ - $
- - - - -
- - - - -
11,184 - - - 1,686
- - - - 370,039
- - - - 483,243
946,503 869,757 773,060 770,686 (46,320)
$ 957,687 869,757 $ 773,060 $ 770,686 $ 808,648 $
$ - - $ - $ - $ - $
- - 2,167 3,509 2,640
1,107 - - 62 230
- - 90,000 90,000 90,000
3,541,211 4,807,087 2,579,164 2,640,489 2,108,884
- - - - -
18,180 - 5,198 226 -
249,576 367,868 714,148 1,352,511 1,689,442
232,411 409,383 136,195 - -
- - - -
- - 1,688,398 1,645,509 1,497,516
- - - - -
(1,486,366) (1,663,955) (1,616,354) (1,183,295) (759,932) $ 2,556,119 3,920,383 $ 3,598,916 $ 4,549,011 $ 4,628,780 $ $ 3,513,806 4,790,140 $ 4,371,976 $ 5,319,697 $ 5,437,428 $ Fiscal Year
207
City of Wildomar
Changes in Fund Balances of Governmental Funds*
(Modified Accrual Basis of Accounting)
-98-
2022 2021 2020 2019 2018
REVENUES
Taxes 15,415,484 $ 12,983,948 $ 10,874,493 $ 8,505,203 $ 7,229,816 $ Licenses and Permits 2,914,180 2,185,629 1,665,127 1,883,515 2,003,200 Intergovernmental 10,931,122 8,662,540 9,035,650 12,304,486 7,033,686 Charges for Services 206,855 193,945 156,216 37,022 38,769 Fines and Forfeitures 56,705 84,020 84,703 49,358 45,552 Use of Money and Property (50,452) 38,797 109,659 67,542 19,431 Developer Participation 1,963,765 1,333,216 895,215 526,149 867,838 Contributions 101,562 - - - -
Miscellaneous 74,023 133,755 229,314 133,490 8,919
Total Revenues 31,613,244 25,615,850 23,050,377 23,506,765 17,247,211 General Government 3,178,267 2,714,432 2,647,322 3,212,685 2,601,884 Public Safety 10,031,985 7,946,947 9,069,699 7,922,498 5,926,817 Community Development 2,844,354 2,407,683 2,270,421 2,738,282 2,660,031 Economic Development 271,791 212,698 166,124 - -
Community Services 1,057,508 706,244 678,516 - -
Public Works 5,000,008 3,965,255 2,846,944 2,446,387 3,375,478 Capital Outlay 4,621,702 3,445,435 2,755,005 5,480,443 3,411,917 Debt Service:
Cost of Issuance - - - 37,000 -
Principal Retirement 365,551 77,268 - - -
Interest and Fiscal Charges 85,792 79,023 78,146 - -
Total Expenditures 27,456,958 21,554,985 20,512,177 21,837,295 17,976,127 Over (Under) Expenditures 4,060,865 4,156,286 2,538,200 1,669,470 (728,916) Transfers In 319,839 301,362 416,945 924,641 1,270,977
(301,362) (319,839) (416,945) (924,641) (1,270,977)
Proceeds from Loan - - - 1,525,470 -
Other Debts Issued 1,334,287 - - - -
Total Other Financing Sources (Uses) 1,334,287 - - 1,525,470 - Net Change in Fund Balances 4,060,865 5,490,573 2,538,200 3,194,940 (728,916) Fund Balances, Beginning of Year* 13,855,229 9,794,364 7,256,164 4,061,224 4,790,140 Restatements
9,794,364 13,855,229 7,256,164 4,061,224 4,790,140
$ 13,855,229 19,345,802 $ 9,794,364 $ 7,256,164 $ 4,061,224 $ NON CAPITAL EXPENDITURES 2.33% 0.82% 0.46% 0.00% 0.00%
*Note: Wildomar Cemetery District (District) is included in fiscal years 2012 to 2015.
The District became a subsidiary of the City in fiscal year 2012. However, for fiscal year 2016 forward, the District is not included in the governmental activities and its operations are discretely presented in the financial statements.
Fiscal Year
DEBT SERVICE AS A PERCENTAGE OF
Source: City Finance Department
OTHER FINANCING SOURCES
Current:
EXPENDITURES
Transfers Out
as Restated:
Fund Balances, Beginning of Year,
Fund Balances, End of Year
Excess (Deficiency) of Revenue
208
-99-
2017 2016 2015 2014 2013
$ 6,743,720 6,940,365 $ 6,596,256 $ 6,119,382 $ 5,601,761 $ 2,754,563 2,345,877 2,460,535 1,602,381 1,274,332
3,612,975 4,650,707 3,660,760 3,148,003 2,262,217
14,895 18,614 27,077 213,328 175,722
52,654 41,039 51,882 81,387 78,322
6,590 10,659 5,015 3,605 3,183
598,955 1,510,618 181,553 688,214 1,414,192
- - - - 1,271
87,850 114,933 123,387 54,338 48,344
13,872,202 15,632,812 13,106,465 11,910,638 10,859,344
2,426,059 2,382,977 2,410,577 2,049,831 2,468,897
5,079,535 5,488,113 4,834,799 4,447,176 4,616,892
2,569,072 2,389,801 3,100,691 2,881,440 1,818,348
- - - - -
- - 27,866 188,047 64
1,982,458 1,953,548 2,460,664 1,383,266 1,158,413
1,399,541 2,142,039 1,008,509 555,885 736,830
- - - - -
- - 109,040 483,243 -
- - - 39,481 -
13,456,665 14,356,478 13,952,146 12,028,369 10,799,444
-
415,537 1,276,334 (845,681) (117,731) 59,900
517,123 343,787 544,116 522,000 649,336
(517,123) (343,787) (544,116) (522,000) (649,336)
- - - - -
- - - - -
- - - - -
415,537 1,276,334 (845,681) (117,731) 59,900
2,591,411 3,513,806 5,319,697 5,437,428 5,513,711
506,858 - (102,040) - (136,183)
3,098,269 3,513,806 5,217,657 5,437,428 5,377,528
$ 3,513,806 4,790,140 $ 4,371,976 $ 5,319,697 $ 5,437,428 $
0.00% 0.00% 0.85% 5.80% 0.00%
Fiscal Year
209
City of Wildomar
Assessed Value and Estimated Actual Value of Taxable Property -100-
Less Total Taxable Total
Fiscal Residential Commercial Other Tax-Exempt Assessed Direct year Property Property Property Property Value Rate
2022 3,353,379,918 $ 238,817,009 $ 372,949,652 $ (143,634,639) $ 3,821,511,940 $ 0.06414 2021 3,194,123,965 206,450,586 365,302,589 (141,156,996) 3,624,720,144 0.06414 2020 2,998,915,691 367,930,286 266,202,102 (135,401,055) 3,497,647,024 0.06414 2019 2,869,319,248 366,065,458 207,467,159 (133,658,124) 3,309,193,741 0.06414 2018 2,672,591,727 348,827,091 205,071,044 (128,090,594) 3,098,399,268 0.06413 2017 2,457,768,510 206,868,526 333,066,581 (6,827,758) 2,990,875,859 0.06642 2016 2,315,546,269 195,912,842 315,827,261 (6,723,956) 2,820,562,416 0.06665 2015 2,128,221,360 186,564,353 301,703,479 (6,592,208) 2,609,896,984 0.06742 2014 1,797,147,241 184,326,275 318,120,654 (6,240,538) 2,293,353,632 0.0686 2013 1,680,133,457 188,066,878 342,293,939 (5,922,179) 2,204,572,095 0.06624 Source: MuniServices
In 1978, California voters passed Proposition 13 which set the property tax rate at 1.00% based upon the assessed value of the property being taxed. Each year, the assessed value of property may be increased by an "inflation factor" (limited to a maximum increase of 2%). With few exceptions, property is only re-assessed at the purchase price of the property sold. The assessed valuation data shown above represents the only data currently available with respect to the actual market value of taxable property and is subject to the limitations described above.
The City of Wildomar was incorporated in July 2008, therefore data availability is limited. Changes in assessed value distribution is due to a change in source. Other property includes state unitary in the amount of $129,600. 210
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211
City of Wildomar
Direct and Overlapping Property Tax Rates
(Rate per $100 of Taxable Value)
-101-
# 2022 2021 2020 2019
0.05800 0.05800 0.05800 0.05800
1.00000 1.00000 1.00000 1.00000
0.06414 0.06414 0.06414 0.06414
0.93586 0.93586 0.93586 0.93586
1.00000 1.00000 1.00000 1.00000
Override Assessments
0.06111 0.06319 0.06277 0.06303
0.00350 0.00350 0.00350 0.00350
0.01320 0.01320 0.08244 0.05243
Perris Union High School 0.08859 0.08569 0.01320 0.01320
0.16350 0.16848 0.16191 0.13216
1.16350 1.16848 1.16191 1.13216
Source: MuniServices
Basic Levy*
Menifee School Debt Svc
Metropolitan Water Dist Original Area
Mt. San Jacinto Jr College
Total Direct Rate
City's Share of 1% Levy Per Prop 13
Total Overriding Assessments
City of Wildomar
All others
Total Direct & Overlapping Tax Rates
* In 1978, California voters passed Proposition 13 which set the property tax rate at 1.00% fixed amount.
This 1.00% is shared between all taxing agencies in which the subject property resides. In addition to the
1.00% fixed amount, property owners are charged taxes as a percentage of assessed property values for the payment of any voter approved bonds.
Overlapping rates are those of local and county governments that apply to property owners within the City.
Not all overlapping rates apply to all City property owners.
Agency
Fiscal Year
212
-102-
2018 2017 2016 2015 2014 2013
0.05800 0.05800 0.05800 0.05800 0.05800 0.05800
1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
0.06414 0.06414 0.06414 0.06742 0.06860 0.06624
0.93586 0.93586 0.93586 0.93258 0.93140 0.93376
1.00000 1.00000 1.00000 1.00000 1.00000 1.00000
0.03269 0.06080 0.03010 0.03275 0.03421 0.03543
0.00350 0.00350 0.00350 0.00350 0.00350 0.00350
0.06092 0.05675 0.06236 0.06303 0.06970 0.03429
0.01320 0.01320 0.01394 - - -
0.11031 0.13425 0.10990 0.09928 0.10741 0.07322
1.11031 1.13425 1.10990 1.09928 1.10741 1.07322
Fiscal Year
213
City of Wildomar
Principal Property Tax Payers
-103-
Taxpayer Taxable Value ($)
Percent of Total
City Taxable
Value (%) Taxable Value ($)
Percent of Total
City Taxable
Value (%)
Oak Springs Partners 84,365,080 $ 2.16%
MG Santa Rosa Apartments 79,904,283 2.04%
Universal Health Realty Income Trust 72,107,496 1.84% 66,240,980 $ 3.04% LG Oak Creek 30,644,943 0.78% 15,817,000 0.73%
Wildomar Industrial Park 23,024,682 0.59% 20,086,388 0.92% CK HS Partners 18 22,288,580 0.57%
Sovran Acquisition Ltd Partnership 19,695,269 0.50%
CFT NV Dev 17,707,407 0.45%
MCW RC CA Bear Creek Village Cent 0.42% 14,058,373 16,488,297 0.64% Inland Valley Medical Partners 16,160,191 0.41% 13,926,369 0.64% Rainbow Mountain 14,212,143 0.36%
Equilon Enterprises 13,020,825 0.33%
Beazer Homes Holdings Corp 12,953,398 0.33% 11,432,870 0.52% ACI Real Estate SPE 143 12,300,000 0.31%
GSC Smith Ranch 12,118,227 0.31%
VSHS 11,661,383 0.30% 9,282,112 0.43%
Conti Fabio 10,356,190 0.26%
George Clinton Keith Dev 9,133,859 0.23%
Wal Mart Real Estate Business Trust 9,058,511 0.23% 6,924,018 0.32% Ambient Pacific Occ 8,818,042 0.23%
Wildomar Renaissance Plaza 8,020,409 0.20%
Monte Vista Ranch 7,935,365 0.20%
Wildomar Medical Prop 6,698,686 0.17%
2018 1 IH Borrower Lp 6,089,465 0.16%
RS Wildomar 6,034,086 0.15% 5,200,000 0.24%
WNRA Wildomar 35,470,000 1.63%
CK Self Storage 17,968,404 0.82%
Stonebridge Medical Center 12,727,246 0.58%
Dusk 0.43% 9,373,900
A & S Prop At Clinton Keith 8,568,600 0.39%
Oak Springs Ranch 7,665,000 0.35%
Baxter Crossings 7,544,201 0.35%
New Albertsons Inc 7,495,066 0.34%
Meridian Wildomar Partners 7,292,013 0.33%
Prichard Ronald D 6,975,500 0.32%
Baxter Central Ltd Partnership 6,605,797 0.30%
Meritage Homes Of Calif Inc 5,459,318 0.25%
Pme Mortgage Fund Inc 4,799,037 0.22%
Beaumont Gossett 4,494,150 0.21%
Sierra Noble Inc 0.19% 4,182,996
Bear Creek Plaza Ltd 3,859,156 0.18%
Beaumont Gossett 4,406,031 0.20%
Total Top 25 Taxpayers 530,796,817 $ 13.56% 317,854,525 $ 14.57% Total Taxable Value 3,914,676,493 $ 100.00% 2,180,679,511 $ 100.00% Total Taxable Value includes state unitary of $129,600
Wildomar was incorporated in July 2008, therefore data availability is limited 2021-22 2012-13
Source: Riverside County Assessor data, MuniServices, LLC 214
City of Wildomar
Property Tax Levies and Collections
-104-
Total Tax Collection in
Fiscal Levy for Percentage of Subsequent Percentage of
Year Fiscal Year Amount Levy Years Amount Levy
2022 4,832,419 $ 4,672,630 $ 96.69% 170,904 $ 4,843,534 $ 100.23% 2021 4,688,098 4,583,900 97.78% 149,400 4,733,300 100.96% 2020 4,503,962 4,484,048 99.56% - 4,484,048 99.56%
2019 4,234,361 4,113,696 97.15% 121,773 4,235,469 100.03% 2018 3,973,916 3,848,479 96.84% 122,634 3,971,113 99.93% 2017 3,825,844 3,732,682 97.56% 75,891 3,808,573 99.55% 2016 3,625,979 3,515,561 96.95% 107,546 3,623,107 99.92% 2015 3,394,851 3,241,573 95.48% 125,930 3,367,503 99.19% 2014 3,045,734 2,830,033 92.92% 148,755 2,978,788 97.80% 2013 2,949,607 2,761,748 93.63% 166,385 2,928,133 99.27% Source: County of Riverside, City Finance Department
Total Collections to Date
Collected within the
Fiscal Year of the Levy
Collections may exceed the total tax levy due to supplemental assessments during the year not reported by the County in the total levy. In addition, the County does not indicate which period subsequent collections pertain to, therefore they are counted in the year remitted by the County. 215
City of Wildomar
Ratios of Outstanding Debt by Type
-105-
General Lease Certificates Total % of Actual
Fiscal Obligation Revenue of County Governmental Assessed Value Per Year Bonds Bonds Participation/Leases Repayment (1) Activities of Property (2) Capita 2022 - $ - $ 2,433,139 $ - $ 2,433,139 $ 0.00% 66.42 $
2021 - - 1,464,403 - 1,464,403 0.00% 39.56
2020 - - 1,541,671 - 1,541,671 0.00% 41.46
2019 - - 1,525,470 - 1,525,470 0.00% 42.30
2018 - - - - - 0.00% -
2017 - - - - - 0.00% -
2016 - - - - - 0.00% -
2015 - - - 1,185,337 1,185,337 0.00% 34.71
2014 - - - 1,294,377 1,294,377 0.00% 39.02
2013 - - - 1,777,620 1,777,620 0.00% 53.58
Source: City Finance Department
(2) Assessed value used because actual value of taxable property not readily available in the state of California. (1) County Repayment is not a bonded debt. On September 22,2015, SB 107 was signed into law providing for the forgiveness of debts owed to the County of Riverside.
216
City of Wildomar
Direct and Overlapping Governmental Activities Debt
As of June 30, 2022
-106-
Lake Elsinore Unified School District Community Facilities District No. 2007-2 Lake Elsinore Unified School District Community Facilities District No. 2013-1 & 2 OVERLAPPING TAX INCREMENT DEBT (Successor Agency):
(2)
2.34%
0.00%
3.20%
5.92%
Source: California Municipal Statistics
Combined Total Debt $128,601,015
$2,433,139
2020-2021 Assessed Valuation $ 3,944,772,948
-
$ 3,944,772,948
Percent City's
Total
0.116% 23,403 $
$ 720,218,351
City Of Wildomar
100% 13,680,000 13,680,000
Perris Union High School District Community Facilities District No. 92-1 31,910,000 39,888 $ 8,585,003
$2,433,139 100% $2,433,139
Direct Debt
Riverside County Pension Obligations
Perris Union High School District General Fund Obligation Menifee Union School District Certificates of Participation
0.223%
Western Municipal Water District Certificates of Participation 5,461,361
1.192%
0.125%
63,297
100% 5,907,000
$ 92,360,278
Overlapping General Fund Debt
Elsinore Valley Municipal Water District Community Facilities Districts 5,907,000 820,060,000
Riverside County General Funds Obligation 1.1920%
1,376,627
3,130,113
688,642
100%
308,808,231
100% 2,935,000
Lake Elsinore Unified School District 48,610,000
Lake Elsinore Unified School District Community Facilities District No. 2004-1, 2 ,3 & 4 20,036,000 Lake Elsinore Unified School District Community Facilities District No. 2003-1 A 3,130,113 10,120,000
9,815,000
100%
100%
2,935,000
18,761,710
10,120,000
9,815,000
Lake Elsinore Unified School District Community Facilities District No. 2005-3, 5 & 7 Lake Elsinore Unified School District Community Facilities District No. 2006-3A & 4 Overlapping Tax and Assessment Debt Debt
Applicable
124,944,720
Lake Elsinore Unified School District Community Facilities District No. 99-1 Lake Elsinore Unified School District Community Facilities District No. 2002-1 3,534,000
3,101,000
Metropolitan Water District $ 20,175,000
26.023% 12,649,780
Menifee Union School District 0.355% 443,554
Perris Union High School District
Mount San Jacinto Community College District General Funds Obligations 3.642% 9,221,362 253,195,000 100%
44.393%
3,534,000
Ratios to 2018-19 Assessed Valuation:
Ratios to Redevelopment Successor Agency Incremental Valuation ($255,614,906):
Combined Total Debt……………………………………………………………………………………………
Total Overlapping Tax Increment Debt …………………………………………………………………… Direct Debt ($0) …………………………………………………………………………………………………
(1) Percentage of overlapping debt applicable to the city is estimated using taxable assessed property value. Applicable percentages were estimated by determining $ 2.223-19.502% 15,130,367 194,088,028 $
the portion of the overlapping districts assessed value that is within the boundaries of the city divided by the district's total taxable assessed value. (2) Excludes tax and revenue anticipation notes, enterprise revenue, mortgage revenue and non-bonded capital lease obligations. Qualified Zone Academy Bonds are included based on principal due at maturity.
Overlapping Tax and Assessment Debt ……………………………………………………………………… Incremental Valuation
Adjusted Assessed Valuation
Total Direct Debt
Total Overlapping Debt
$ 18,677,231
Total Overlapping Tax and Assessment Debt
Total Overlapping General Fund Debt
0.355%
9,775,115
Riverside County Flood Control, Zone 4 7,880,000 0.434% 34,199 40,793,235
45,872,408
90,969
162,847
1.159%
$ 126,167,876
0.223%
93.640%
Share of
Debt to City (1)
217
City of Wildomar
Legal Debt Margin Information
(dollars in thousands)
-107-
2022 2021 2020 2019 2018
Assessed Valuation 3,821,511,940 $ 3,624,720,144 $ 3,497,647,024 $ 3,309,193,741 $ 3,098,399,268 $ Debt Limit Percentage 15% 15% 15% 15% 15%
Debt Limit 573,226,791 $ 543,708,022 $ 524,647,054 $ 496,379,061 $ 464,759,890 $ Total Net Debt Applicable to Limit
General Obligation Bonds: - - - - -
Legal Debt Margin 573,226,791 $ 543,708,022 $ 524,647,054 $ 496,379,061 $ 464,759,890 $ Total Net Debt Applicable to the Limit
as a Percentage of Debt Limit 0.00% 0.00% 0.00% 0.00% 0.00% Source: City Finance Department, MuniServices
The City of Wildomar has no general obligation bond indebtedness.
Fiscal Year
Section 43605 of The Government Code of the State of California limits the amount of indebtedness for public improvements to 15% of the assessed valuation of all real and personal property of the City. 218
-108-
2017 2016 2015 2014 2013
$ 2,820,562,416 2,990,875,859 $ 2,609,896,984 $ 2,293,353,632 $ 2,204,572,095 $ 15% 15% 15% 15% 15%
$ 423,084,362 448,631,379 $ 391,484,548 $ 344,003,045 $ 330,685,814 $ - - - - -
$ 423,084,362 448,631,379 $ 391,484,548 $ 344,003,045 $ 330,685,814 $
0.00% 0.00% 0.00% 0.00% 0.00%
Fiscal Year
219
City of Wildomar
Demographic and Economic Statistics
Last Ten Years
-109-
Fiscal Year
Population
(1)
Personal
Income (In
Thousands) (2)
Per Capita
Personal
Income (2)
City
Unemployment
Rate (%) (3)
Median Age
(4)
%High
School
Diploma
% Bachelors
Degree
2021-22 36,632 1,150,045 $ 31,395 $ 3.1% 35 84% 16%
2020-21 37,013 1,011,653 27,332 6.9% 34 85% 17%
2019-20 37,183 941,562 25,322 14.1% 35 85% 17%
2018-19 36,066 878,083 24,347 3.3% 35 85% 17%
2017-18 36,287 837,603 23,083 3.9% 35 83% 17%
2016-17 35,782 776,541 21,702 6.1% 34 84% 16%
2015-16 35,168 812,908 23,115 6.8% 34 88% 14%
2014-15 33,696 764,899 22,700 4.0% 34 84% 16%
2013-14 33,718 761,555 22,586 7.0% 34 83% 17%
2012-13 33,174 762,836 22,995 9.0% 32 85% 17%
Wildomar was incorporated in July 2008, therefore data availability is limited The California Department of Finance demographics estimates now incorporate 2010 Census counts as the benchmark.
2.) Income Data is provided by the U.S. Census Bureau, 2010 American Community Survey.
3.) Unemployment Data is provided by the EDD's Bureau of Labor Statistics Department.
4.) Median Age reflects the U.S. Census data estimation table.
Source: MuniServices, LLC, / Avenu Insights & Analytics
1.) Population Projections are provided by the California Department of Finance Projections. 220
City of Wildomar
Principal Employers
Current and Seven Years Ago
-110-
2012-13
Business Name
Number of
Employees
Percent of Total
Employment (%) Number of Employees
Lake Elsinore Unified School District* 2,088 11.66% 2000 Inland Valley Medical Center ** 825 4.61% 784
Southern California Edison 213 1.19% 20
Stater Bros Markets 109 0.61% 100
Albertson's 105 0.59% 85
Cornerstone Community Church & Scho 0.56% 45 101
Wildomar Senior Leisure Community 85 0.47%
Animal Friends of the Valleys 83 0.46%
Sycamore Academy-Sci-Cultural Arts 65 0.36%
FCP Inc 62 0.35% 200
Jack in the Box - (2 locations) 60
P K Mechanical Systems 50
Coldwell Banker 52
Mc Donald's 50
Total Top 10 Employers 3,736 20.87% 3,446
Total City Labor Force (1) 17,900
Source: MuniServices, LLC / Avenu Insights & Analytics
Source: 2012-13, previously published ACFR, limited data available Results based on direct correspondence with city’s local businesses. * Count is districtwide
** Count includes another location, not within the City Limits. *** Includes the Cornerstone Christian School
(1) Total City Labor Force provided by EDD Labor Force Data. 2021-22
No longer in the top 10
221
City of Wildomar
Full-Time Equivalent City Governmental Employees by Function/Program As of June 30, 2022
-111-
2022 2021 2020 2019 2018
1.0 1.0 1.0 1.0 1.0
1.0 2.0 1.0 1.0 1.0
3.0 - 3.0 3.0 2.0
Economic Development
- 2.0 - - -
1.0 - 1.0 1.0 1.0
1.0 1.0 1.0 1.0 1.0
2.0 3.0 - - -
3.0 5.0 3.0 3.0 2.0
- 2.0 - - -
- 1.0 - - -
4.0 5.0 3.0 3.0 3.0
- 4.0 - - -
2.0 3.0 - - -
1.0 1.0 1.0 1.0 1.0
TOTAL 19.0 30.0 14.0 14.0 12.0
Cemetery
Full- Time Equiv
Finance
Full- Time Equiv
Associate Planner
Full- Time Equiv
Community Development
Full- Time Equiv
Public Works
Full- Time Equiv
Admin. Services Director
Full- Time Equiv
Code Enforcement
Full- Time Equiv
City Manager Administration
Building/Safety
Full- Time Equiv
Full- Time Equiv
Source: City Finance Department
Full- Time Equiv
Planning Director
Function
City Manager
Full- Time Equiv
City Clerk
Full- Time Equiv
Full- Time Equiv
Asst. City Manager
Full- Time Equiv
222
-112-
2017 2016 2015 2014 2013
1.0 1.0 1.0 1.0 1.0
1.0 1.0 1.0 1.0 1.0
2.0 2.0 1.0 2.0 2.0
- - - - -
1.0 1.0 1.0 1.0 -
1.0 1.0 1.0 1.0 1.0
1.0 - 1.0 1.0 1.0
2.0 3.0 2.0 2.0 2.0
- - - - 1.0
- - - - -
1.0 2.0 1.0 - -
- - 1.0 1.0 -
- - 1.0 1.0 -
1.0 1.0 1.0 - -
11.0 12.0 ` 12.0 11.0 9.0
223
City of Wildomar
Operating Indicators by Function/Program
-113-
2022 2021 2020 2019 2018
18,027 18,218 19,898 16,576 17,628
73 87 44 34 44
1,245 1,830 485 N/A 573
3,534 3,307 3,252 3,102 3,266
5.4 5 5 5 5
78.50% 76.32% 74.26% 75.94% 76.00%
21.50% 23.67% 25.74% 24.06% 24.00%
1,161 1,192 981 1,104 1,158
Zoning Inquiries/ Counter Assistance 3,327 3,000 2,925 3,020 4,656 Developer Applications/ Projects 65 25 30 45 71
Building Plan Check Permits 414 1,000 1,052 1,560 1,674 Planning Director Hearings 0 - 2 3 1
Planning Commission Meetings 10 9 13 9 16
61 45 41 21 35
Source: City Finance Department, City Community Development Department, City Building Department, Riverside County Sheriff's Department, Riverside County Fire/CAL-Fire, Cemetery (1) Information not available at time of publication.
N/A = Not available.
% of Calls - All Other
Cemetery
Burial Services
Fire Services
Community Development/ Planning
Responses to Calls for Service
Average Response Time-Minutes
% of Calls - Medical
Building & Safety
Building Permits Issued
Function
Police Services
Calls for Service
DUI Arrests
Traffic Citations
224
City of Wildomar
Operating Indicators by Function/Program
-114-
2017 2016 2015 2014 2013
15,916 17,374 8,782 4,353 3,954
38 32 2 8 2
246 334 287 375 N/A
3,075 3,173 2,962 2,696 2,854
5 5 5 5 5
75.26% 77.66% 75.19% 76.71% 78.87%
24.74% 22.34% 24.81% 23.29% 21.13%
1,685 1,235 1,321 789 120
4,300 4,400 3,800 3,600 3,500
40 43 48 40 40
1,650 1,650 1,000 1,000 N/A
2 3 5 5 5
10 7 11 10 6
25 12 31 34 30
225
City of Wildomar
Capital Asset Statistics by Function/Program
-115-
2022 2021 2020 2019 2018
123.36 124.90 123.36 123.36 123.36
9.10 11.40 9.10 9.10 9.10
3.87 5.84 3.87 3.87 3.87
47.10 46.05 47.10 47.10 47.10
24.30 24.30 24.30 24.30 24.30
5.00 5.00 4.00 4.00 4.00
41.85 41.85 14.85 14.85 14.85
1.00 1.00 1.00 1.00 1.00
Source: City Public Works Department, Community Services Department Function
Public Works
Streets (miles)
Park Acreage
Cemetery
Traffic Signals
Unpaved - Private
Paved - Private
Paved - Public
Unpaved - Public
Community Services
Parks
226
-116-
2017 2016 2015 2014 2013
119.00 119.00 119.00 119.00 119.00
9.10 9.10 9.10 9.10 9.10
3.40 3.40 3.40 3.40 3.40
47.10 47.10 47.10 47.10 47.10
23.30 23.30 23.30 23.30 23.30
3.00 3.00 3.00 3.00 3.00
14.40 14.40 14.40 14.40 14.40
1.00 1.00 1.00 1.00 1.00
227
City of Wildomar
Miscellaneous Statistics
As of June 30,2022
-117-
24 4
1 1
Source: City Finance Department and California Department of Finance Elementary
Middle Schools
High Schools
Schools:
Wildomar is located along Interstate 15 in Riverside County. 36,632
Council-Manager
July 1, 2008
Area in Square Miles
Form of Government
Police Department
Date of Incorporation
Geographic Location
Population
5 Parks owned by the City
30 Under contract with the Riverside County Sheriff's Department Under contract with the Riverside County Fire Department ( Cal-Fire) 1 Branch, Riverside County Library System
Fire Department
Library
Recreation:
Number of Full Time Employees
Public Safety:
228
229
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.
230
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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
231
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 -
October 3, 2023
To the Honorable City Council
City of Wildomar
Wildomar, California
We have audited the financial statements of City of Wildomar (the City) 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 entity’s internal control over financial reporting. Accordingly, as part of our audit, we considered the internal control of the City 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.
232
- 2 -
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 City’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 City is included in Note 1 to the financial statements. As described in Note 1 of the financial statements, during the year, the City 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.
233
- 3 -
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 City’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.
234
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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 City’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 there were consultations with other accountants regarding auditing and accounting matters. These consultations addressed reconciliations of previous years payroll accrual amounts and developing procedures to ensure the accurate reporting of such accruals.
Other Significant Matters, Findings, or Issues
In the normal course of our professional association with the City, 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 City’s auditors.
235
- 5 -
Other Information Included in Annual Reports
Pursuant to professional standards, our responsibility as auditors for other information in documents containing the City'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 City Council and Management of the City and is not intended to be and should not be used by anyone other than these specified parties.
San Bernardino, California
October 3, 2023
236
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238
239
240
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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~
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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.
243
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.
244
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
245
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.6
Meeting Date: October 11, 2023
SUBJECT: Revision to FY2021-22 GANN Limit
SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA, APPROVING THE REVISED APPROPRIATIONS LIMIT FOR FISCAL YEAR 2021-22 SUMMARY:
Revision to FY2021-22 GANN Limit
DISCUSSION:
Article XIII-B of the California State Constitution places limits on the amount of “proceeds of taxes” that can be spent by all entities of government. “Proceeds of taxes” include some, but not all, revenues. Therefore, the appropriations limit only applies to those City revenues that are considered “proceeds of taxes.”
The annual limit is calculated by multiplying the previous fiscal year’s limit by a factor based on the change in the population and the change in California per capita personal income.
During the fieldwork on the FY2021-2022 annual audit, it was determined that the appropriations limit was exceeded for the fiscal year due to Measure AA proceeds and the reclassifying of the SB130 VLF Replacement Revenue to general purpose taxes which added them to the calculation of the appropriations limit.
In response to this issue, which has affected multiple agencies, the State of California passed Cal. Gov, Code 7902.2.2 which allows the City or County to increase its appropriation limit pursuant to a calculation stipulated in the Code, commencing with fiscal year 2020-21. 246
The current appropriations limit for Fiscal Year 2021-22 is $13,146,189. The actual proceeds of taxes subject to the limit was $17,219,488. California Government Code 7902.2.2 allows for the limit to be increased by $4,073,299 which brings the new limit to $17,219,488. Doing so will allow the City to transfer the overage to the State. This will ensure City proceeds from taxes remain under the limit for FY2021-22. After approving the increase, the City will notify the California Department of Finance so that the State can accommodate the increase under the State California GANN limit.
FISCAL IMPACT:
This revision does confer any additional appropriations or budget adjustments. However, if not passed, the City will have to either hold a City-wide vote to raise the GANN limit or return the excess funds.
ATTACHMENTS:
GANN LIMIT RESOLUTION NO 2023-xx.docx
FY2021-22 GANN Limit Revision
247
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY
OF WILDOMAR, CALIFORNIA, APPROVING THE
REVISED APPROPRIATIONS LIMIT FOR FISCAL YEAR
2021-22
WHEREAS, Constitutional Article XIII-B (Propositions 4 and 111) limits the appropriations State and Local Government may make from the proceeds of taxes and requires State and Local Government to adopt an annual appropriations limit; and WHEREAS, the permanent FY2009-10 base year appropriations limit of $7,728,041 for the City was established by a vote of the people on November 2, 2010; and
WHEREAS, the appropriations limitation is adjusted annually by multiplying the previous year’s appropriations limit by a factor based on either the population growth factor for the City of Wildomar or for the County of Riverside, and by either the change in the California Per Capita Personal Income or the change in Non-residential Construction for the City of Wildomar; and
WHEREAS, the City has received inflation and population data from the State Department of Finance to calculate the Fiscal Year 2021-22 Appropriations Limit; and WHEREAS, the original appropriations limit for Fiscal Year 2021-22 was $13,146,189; and,
WHEREAS, the City Council of the City of Wildomar wishes to increase this limit in accordance with the instructions stipulated in California Government Code 7902.2.2:
NOW, THEREFORE, BE IT RESOLVED, that the City Council of the City of Wildomar approves the revised appropriations limit at $17,219,488 for Fiscal Year 2021-
22. The City Clerk shall attest and certify to the passage and adoption of this resolution, and it shall become effective immediately upon its approval.
PASSED, APPROVED AND ADOPTED this 11th day of October 2023. 248
_____________________________
Joseph Morabito
Mayor
APPROVED AS TO FORM: ATTEST:
________________________________ ________________________________ Thomas D. Jex Janet Morales
City Attorney City Clerk
249
Amount
A. Fiscal Year 2020-21 Appropriations Limit $ 12,350,984 B. Adjustment Factors:
1. Population 1.0067
2. Inflation 1.0573
Total Adjustment 1.06438391 (B1*B2)
C. FY2021-22 Base Appropriations Limit $ 13,146,189 (B*A) D. Other Adjustments
CA Gov. Code 7902.2.2 Adjustment (+) 4,073,299
Lost Responsibility (-) -
Transfer to private (-) -
Transfer to fees (-) -
Assume Responsibility (+) -
Sub-total Adjustments 4,073,299
E. FY2021-22 Adjusted Appropriations Limit 17,219,488 (C+D) F. FY 2021-22 Appropriations Limit $ 17,219,488
Amount
A. Proceeds of Taxes $ 17,219,488
B. Exclusions (Qualifed Debt Service) 0
C. Appropriations Subject to Limitation 17,219,488 (A-B) D. Current Year Limit 17,219,488
E. Over/(Under) Limit $ - (C-D)
Appropriations Subject to Limitation
City of Wildomar
GANN Appropriations Limit
FY 2021-22 CALCULATIONS
(Including $.01 Wildomar Sales Tax)
250
Object
No. Account Description
2021-22
Estimated
Estimated
Proceeds
of Taxes
Non-Proceeds
of Taxes
#2 Actual
Proceeds
of Taxes
#3 State "Local
Revenue Funds" #4 #5 #6
General Fund (100)
3100 Sales & Use Tax 2,413,100 2,413,100 3,106,040 3,106,040 3101 Sales & Use Tax TFL - -
3102 Property Tax in Lieu of Sales Tax - -
3103 ERAF Sales Tax - -
3104 Pass Through Payment 175,000 175,000 174,285
3105 Property Tax-Secured 4,304,700 4,304,700 4,413,913 3106 Property Tax-Unsecured 186,600 186,600 217,496
3107 Property Tax-Prior Year 126,700 126,700 170,904
3108 Property Tax-HOPTR 43,800 43,800 41,221
3109 Property Tax-Supplemental, SBE 68,600 68,600 81,549 3110 Real Property Transfer Tax 193,800 193,800 331,638 3112 Property Tax VLF Swap - -
3113 Property Tax-Misc Adjustments 1,000 1,000 819
3120 Franchise Fee-Solid Waste 380,000 380,000
3121 Franchise Fee-Electricity 388,000 388,000
3122 Franchise Fee-Gas 93,000 93,000
3123 Franchise Fee-Cable 180,000 180,000
3124 Franchise Fee-Telecommunications 110,000 110,000
3200 Business Registration Fees 50,000 50,000
3201 NPDES Inspection Fee 8,000 8,000
3210 Planning Fees (Fixed Permit Fees) 500 500
3220 Cannabis Application Fee 96,000 96,000
3221 Cannabis Regulatory Fee 214,000 214,000
3230 Develop/Engineering Permits 3,000 3,000
3235 Encroachment Permit 92,900 92,900
3240 Building & Safety Fees 350,000 350,000
3244 MSHCP Administration Fees 2,700 2,700
3250 Fire Fees 65,500 65,500
3260 Private Development Fees 753,500 753,500
3265 Animal Control Fees 490,800 490,800
3268 Code Enforcement Fees 25,000 25,000
3270 Fines & Forfeitures 55,000 55,000
3271 AMR Fines 20,000 20,000
3300 Abandoned Property Registration 1,000 1,000
3310 Public Safety Revenue 16,000 16,000
3320 Special Event Revenue 3,000 3,000
3321 Community Room Rental Fee 500 500
3322 Parks and Recreation - -
3324 RTA Bus Pass 200 200
3325 Sports Leagues - - -
3326 Citizen Corp Revenue - - -
3500 Motor Vehicle License Fee 30,000 30,000 - 42,760 42,760 3501 SB 130 Vehicle License Fee Replacement 2,960,000 2,960,000 - 2,961,340 2,961,340 3530 County Augmentation - -
3525 State Mandated Cost Reimbursement 15,000 15,000
3526 State Condemnation Revenue - -
3535 County/Special Dist Reimbursement 16,500 16,500
3540 Grant Revenue - -
3800 Interest Income 20,000 20,000
3803 NSF Fees 100 100
3848 Breakfast with Santa 2,000 2,000
3850 Miscellaneous 15,000 15,000
3903 DAERF Fees 200 200
XXXX Canyon Lake Building Services 195,100 195,100
3900 Transfers In 458,300 458,300
3901 Prior Period Adjustment - -
Total General Fund 14,624,100 10,503,300 4,120,800 11,541,963 6,110,139 Development Agreement Fund (110)
3232 Development Agreement Fee 247,500 247,500
32XX Cannabis Development Agreement Fee 142,000 142,000 3800 Interest Income 100 100
Total Development Agreement Fund 389,600 - 389,600 - -
American Rescue Plan (ARPA) Fund (115)
3540 American Rescue Plan Act Revenue 4,453,000 4,453,000 3800 Interest Income - -
Total American Rescue Plan Fund 4,453,000 - 4,453,000 - - Revenues by Source and Fund
City of Wildomar
251
Object
No. Account Description
2021-22
Estimated
Estimated
Proceeds
of Taxes
Non-Proceeds
of Taxes
#2 Actual
Proceeds
of Taxes
#3 State "Local
Revenue Funds" #4 #5 #6
Revenues by Source and Fund
City of Wildomar
Measure AA Fund (120)
3100 Wildomar District Tax 3,476,100 3,476,100 5,677,525 5,677,525 3800 Interest Income 1,500 1,500
Total Measure AA Fund 3,477,600 3,476,100 1,500 5,677,525 5,677,525 Gas Tax Fund (200)
3503 Gas Tax 2103 286,600 286,600
3505 Gas Tax 2105 210,500 210,500
3506 Gas Tax 2106 131,700 131,700
3507 Gas Tax 2107 267,700 267,700
3508 Gas Tax 2107.5 6,000 6,000
3509 Gas Tax Loan Repayment - -
3900 Transfers In 50,000 50,000
Total Gas Tax Fund 952,500 - 952,500 - -
Measure A Fund (201)
3520 Measure A 703,000 703,000
3800 Interest Income 100 100
Total Measure A Fund 100 - 100 - -
TDA Fund (203)
3524 TDA Article 3 Revenue 275,000 275,000
Total TDA Fund 275,000 - 275,000 - -
AQMD Fund (210)
3510 AQMD-AB2766 46,000 46,000
Total AQMD Fund 46,000 - 46,000 - -
LMD 2006-1 Fund (250)
3550 Special Assessment - -
Total LMD 2006-1 Fund - - - - -
LLMD 89-1C Fund (251)
3550 Special Assessment 332,000 332,000
Total 89-1C Fund 332,000 - 332,000 - -
CSA 22 Fund (252)
3550 Special Assessment 31,400 31,400
3900 Transfers In - -
Total CSA 22 Fund 31,400 - 31,400 - -
CSA 103 (Cervera) Fund (253)
3557 Special Assessment - Street Lights 151,100 151,100 3558 Special Assessment - Landscape 22,600 22,600
3900 Transfers In - -
Total CSA 103 Fund 173,700 - 151,100 - -
CSA 142 Fund (254)
3550 Special Assessment 36,800 36,800
Total CSA 142 Fund 36,800 - 36,800 - -
Measure Z Park
3320 Special Event Revenue 26,400 26,400
3550 Special Assessment 392,700 392,700
3855 Other 10,300 10,300
Total Measure Z Park Fund 429,400 - 429,400 - -
CFD CFD 2013-1 (All)
3551 Special Assessment 478,400 478,400 -
478,400
Grants Fund (280)
3540 Grant Revenue 315,000 315,000
Total Grants Fund 315,000 - 315,000 -
SLESF Fund (281)
3540 Grant Revenue 150,000 150,000
Total SLESF Fund 150,000 - 150,000 -
252
Object
No. Account Description
2021-22
Estimated
Estimated
Proceeds
of Taxes
Non-Proceeds
of Taxes
#2 Actual
Proceeds
of Taxes
#3 State "Local
Revenue Funds" #4 #5 #6
Revenues by Source and Fund
City of Wildomar
CDBG Fund (282)
3540 Grant Revenue 35,000 35,000
Total CDBG Fund 35,000 - 35,000 -
PEG Grant (283)
3125 Grant Revenue 35,000 35,000
Total PEG Grant 35,000 - 35,000 -
Streetlight Fund
3700 Streetlight Pole Cost Reimbursement 173,900 173,900 3800 Interst Income 1,500 1,500
3900 Transfers In - -
Total Streetlight Fund 175,400 - 175,400 -
Cemetery Fund (300)
3104 Pass Through Payment 21,000 21,000
3105 Property Tax-Secured 509,200 509,200
3106 Property Tax-Unsecured 22,500 22,500
3107 Property Tax-Prior Year 3,500 3,500
3108 Property Tax-HOPTR 5,300 5,300
3109 Property Tax-Supplemental, SBE 13,400 13,400
3111 Property Tax-Teeter 9,800 9,800
3113 Property Tax-Misc Adj 200 200
3800 Interest Income 1,500 1,500
3850 Miscellaneous Income 100 100
4100-4106 Cemetery Income 67,000 67,000
Total Cemetery Fund 653,500 584,900 68,600 - -
Cemetery Fund (301)
3536 Endowment 25,000 - 25,000
3800 Interest Income 4,000 - 4,000
Total Cemetery Endowment Fund 29,000 - 29,000 - -
Cemetery CIP Fund (302)
3900 Transfers In 50,000 - 50,000
3800 Interest Income - - -
Total Cemetery Endowment Fund 50,000 - 50,000 - -
RMRA (500) 714,300 714,300
Capital Grants (501 - 508) 8,549,300 8,549,300
Total All Funds 28,035,900 14,564,300 21,819,200 17,219,488 11,787,664 5,431,824 7,714,365 4,073,299 #2-#3 6B if Positive
Exclusions (Qualified Debt Service) - Add to GANN
Appropriations Subject to Limit 21,819,200 17,219,488
Proposition 4 Limit #1 - 13,146,189 6b New GANN Limit 17,219,488 Over/(Under) Limit 4,073,299 Difference -
253
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.7
Meeting Date: October 11, 2023
SUBJECT: FY 2021-22 Measure Z Oversight Advisory Committee Annual Report
SUBMITTED BY: Daniel Torres
PREPARED BY: Daniel Torres
ACTION:
Receive and file the Measure Z Oversight Advisory Committee’s FY 2021-22 Annual Report.
SUMMARY:
The Measure Z Oversight Advisory Committee have developed an annual report regarding the special assessment for fiscal year 2021/2023.
BACKGROUND:
In accordance with the reporting requirements of Measure Z, the committee and staff have prepared the Measure Z Annual Report. Committee members individually submitted their reviews and staff reported on maintenance, events, and finances for FY 2021-22.
DISCUSSION:
A public meeting was held on October 03, 2023 to discuss any additional comments and adjustments to the report. The attached report is the finalized document.
FISCAL IMPACT:
None.
ATTACHMENTS:
FY21-22 Measure Z Annual Report.pdf
254
Measure Z Annual Report
Fiscal Year 2021 – 2022
255
256
City of Wildomar
FY 2021-22
Ben J. Benoit, Mayor
Joseph Morabito, Mayor Pro Tem
Ashlee DePhillippo, Council Member
Bridgette Moore, Council Member
Dustin Nigg, Council Member
Daniel York Thomas D. Jex
City Manager City Attorney
Measure Z Oversight and Advisory Committee
James Howey, Committee Member
Nolan King, Committee Member
Kathleen Kovich, Committee Member
Timothy Underdown, Committee Member
Shelia Urlaub, Committee Member
Community Services and Parks Operations Staff
Daniel Torres, Community Services Director
Annelle Rosales, Administrative Assistant I
Christy Bowen, Maintenance Worker II
Travis Solorio, Maintenance Worker II
Nehemiah Davis, Maintenance Worker I
Janet Morales, City Clerk
257
TABLE OF CONTENTS
Introduction................................................................................................................... Wildomar Parks Description…...................................................................................... Maintenance and Operations Report ………………………………………………… Measure Z Funded Parks Special Events ..………………………………………… Measure Z Oversight and Advisory Committee Comments Summary........................ Measure Z Oversight and Advisory Committee Comments ……………………… Financial Information.................................................................................................... 258
INTRODUCTION
The purpose of this report is to provide the City Council of the City of Wildomar with the amount of funds collected and expended, the status of the community parks and community park facilities, programs and services funded by the tax proceeds raised by Measure Z, including the costs of staff, utilities, materials, contract services and other items related to the repair and maintenance of community parks and community park facilities.
Specifically as stated in Ordinance 71 and Municipal Code section 3.18:
3.18.020 Purpose.
The tax authorized by this chapter is solely for the purpose of raising revenue to pay for the availability of and the funding, repair, operating and maintenance of community parks and community park related facilities, programs and services within the City of Wildomar. The tax is not imposed as an ad valorem tax on real property, nor a transaction tax or sales tax on the sale of real property. The proceeds of the tax will be deposited in a special fund and shall be restricted for the purposes stated above. As such, the tax is a special tax. (Ord. 71 § 1, 2012)1
3.18.030 Use of proceeds.
Tax proceeds raised pursuant to this chapter may only be used for Wildomar community park purposes as specified in Section 3.18.020, including, but not limited to, maintaining clean public restrooms, maintaining safe playground equipment, restoring safety lighting, removing graffiti, maintaining sports fields, and maintaining landscaping and public structures situated in Wildomar community parks. Tax proceeds raised pursuant to this chapter may also be used for audit reports as set forth in this chapter. (Ord. 71 § 1, 2012)
3.18.040 Annual report.
An annual report shall be prepared and filed with the City Council of the City as provided in Sections 50075.1 and 50075.3 of the California Government Code, and shall contain:
(A) the amount of funds collected and expended; and (B) the status of the community park and community park facilities, programs and services funded by the tax proceeds raised pursuant to this chapter, including the costs of staff, utilities, materials, contract services and other items related to the repair and maintenance of community parks and community park facilities. (Ord. 71 § 1, 2012)
3.18.050 Annual audit. The Director of Finance shall cause the City’s independent auditor to perform an annual audit of the expenditure of the proceeds of the tax imposed by this chapter. (Ord. 71 § 1, 2012)
1 259
On November 6, 2012, Wildomar residents voted and approved a $28 annual parcel tax (Measure Z) to assist in the funding of park operations and related park activities. By Statute, the passage of Measure Z triggered a number of tasks, one of which was establishing the Parks Funding Measure Z Citizen’s Oversight Advisory Committee. At the completion of the Fiscal Year 2021-22, the committee members were:
James Howey, Committee Member
Nolan King, Committee Member
Kathleen Kovich, Committee Member
Timothy Underdown, Committee Member
Shelia Urlaub, Committee Member
Committee Meetings for FY 2021-22, were held:
x September 02, 2021
x December 02, 2021
x February 24, 2022
x May 26, 2022
This report includes a description of each of the four City of Wildomar parks, a report stating the Maintenance and Operations performed during the year, a recap of the Measure Z Funded Special Event, an inspection of the parks conditions and operations by each of the committee members and the Wildomar Measure Z Park Fund Financial Statements for the Year Ended June 30, 2022 as provided by the independent audit firm of Roger Anderson, Malody & Scott.
2 260
DESCRIPTION OF WILDOMAR PARKS
MARNA O'BRIEN PARK
20505 Palomar Street
The largest of the city parks with a total of 9 acres and is often the site of many of the City’s special events. The park facilities consist of three baseball fields with spectator and player benches, two full basketball court, and two large multi-use soccer fields along with sports field lighting, a tot-lot for ages 2-5 yrs., a Little Free Library, three picnic shelters, a concrete walking trail, parking lot and permanent restrooms and a concession stand which is used for special events.
REGENCY HERITAGE PARK
20171 Autumn Oaks Place
This neighborhood park for the residents of Wildomar includes a tot-lot play area for ages 5-12 yrs., two basketball half courts, picnic shelters, park benches and a dog park. The park is designed with a direct access so that its facilities can be shared with neighborhood school.
WINDSONG PARK
35459 Prairie Road
This neighborhood park is in the Windsong area of Wildomar. The park includes tot-lot for ages 2-5 yrs., basketball court, a Little Free Library, concrete walkway around the perimeter of the park, picnic tables and picnic shelters.
MALAGA PARK
32038 Mission Trail
The newest of the city parks and it serves as a gateway to the City of Wildomar when traveling from the City of Lake Elsinore. The park amenities include a perimeter walkway, wooden shade arbors, a decorative rock feature near the Welcome to Wildomar/Malaga Park Monument, a Little Free Library, and has a beautiful view of the Cleveland National Forest Mountains. 3 261
4 262
MAINTENANCE AND OPERATIONS SUMMARY
The daily upkeep of the four city parks is performed by contracted landscape, janitorial, and security services. These services are vital to the overall appearance and maintenance of each park locations assets. City Staff performs a daily walk thru to confirm that the parks are at an adequate service level for use.
During FY21-22 the following contractors provided routine services:
x Inland Empire Landscape
x Commercial Building Management
x MPS Security
Throughout the year larger maintenance items and projects are conducted to provide the most utility from each park location. The following pages highlight these items as well as reporting the water usage for each park.
During FY21-22 the below contractor provided additional services:
x Always Reliable Backflow
x Asap Services
x Biondi Painting
x Corona Clay
x Daniel Pest Control
x DeAnza Termite
x Fence Masters
x J.J.’s Plumbing
x Lawnscape Systems
x Murrieta Lock and Safe
x NPPW Services
x Pest Options
x Sunbelt Rentals
x Turboscape
5 263
MARNA O’BRIEN
The regular landscape services that were performed at Marna O’Brien during this period includes weekly mowing during the warm season, leaf and debris removal during the fall season quarterly turf fertilization, shrub trimming, irrigation oversight, and upkeep of the parking lot and curbing.
The janitorial contractor provided twice a day services to this location that include, but not limited to cleaning restroom facility, removal and replacing of trash can liners, remove any debris within park, and clearing of walkways.
The playground received 120 cubic yards of certified surface wood fibers from Turboscape; they used the blower device attached to their trucks to evenly distribute the material within the area. Maintenance to the baseball fields were completed in coordination with the delivery of infield mix provided by Corona Clay and distributed by Asap Services.
6 264
WATER USAGE
*Rates during FY21-22Landscape Irrigation Rate Commercial Water Rate July 2021 January 2022
Tier 1 $3.18 $3.36Tier 2 $6.12 $6.46Tier 3 $8.58 $9.06
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FISCAL YEAR Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY 19-20 1,892.00 1,481.00 1,097.00 626.00 224.00 4.00 20.00 53.00 13.00 314.00 994.00 947.00FY 20-21 1,122.00 1,266.00 1,279.00 521.00 161.00 450.00 10.00 268.00 389.00 699.00 891.00 1,215.00FY 21-22 1,592.00 1,406.00 1,132.00 128.00 377.00 72.00 40.00 261.00 373.00 430.00 1,374.00 1,380.00
CENTUM CUBIC FEET (CCF) USED - MARNA O'BRIEN PARK
800600400200
2,0001,8001,6001,4001,2001,000
FY 19-20 FY 20-21 FY 21-22
July 2021 January 2022
Tier 1 $3.13 $3.31
7 265
REGENCY HERITAGE
The landscape contracted provide weekly services to this location that include ground cover maintenance, shrub trimming, cleaning to swale way and Trailwood Court drainage channel.
The janitorial contractor conducts a daily service that includes removal and replacing trash can liners, debris removal throughout the park, and confirming gate access during and after rain events.
The playground received 200 cubic yards of certified surface wood fibers from Turboscape; they used the blower device attached to their trucks to evenly distribute the material within the area. The dog parks DG surface were repaired after rain events by Asap Services. The contractor would level and compact any ruts created by the weather in both large and small dog park gated locations.
8 266
WATER USAGE
*Rates during FY 21-22Landscape Irrigation Rate
July 2021 January 2022
Tier 1 $3.18 $3.36Tier 2 $6.12 $6.46Tier 3 $8.58 $9.06
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FISCAL YEAR Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY 19-20 0.00 0.00 7.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00FY 20-21 0.00 0.00 0.00 0.00 0.00 0.00 1.00 0.00 0.00 0.00 0.00 0.00FY 21-22 0.00 0.00 0.00 0.00 0.00 2.00 1.00 1.00 3.00 1.00 1.00 2.00
CENTUM CUBIC FEET (CCF) USED - REGENCY HERITAGE PARK
FY 19-20
87654321
FY 20-21 FY 21-22
9 267
WINDSONG
The landscape contractor performed weekly services that include the mowing during warm seasons, leaf and debris removal during the fall season quarterly turf fertilization, shrub trimming, and irrigation oversight.
The janitorial contractor performed daily services to Windsong Park that includes the removal and replacement of trash can liners, clearing of all debris within park, and clearing of walkway. Windsong Park’s portable restroom and handwashing station are provided through Rightway are serviced weekly.
The playground received 100 cubic yards of certified surface wood fibers from Turboscpae. The material was blown in with the blower device attached to their trucks and evenly distribute within the area.
Additional services within the park include gopher and pest services provide by Pest Options and Daniel Pest Control.
10 268
WATER USAGE
*Rates during FY 21-22
Recycled Irrigation Rate
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FISCAL YEAR Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY 19-20 357.00 382.00 189.00 179.00 48.00 2.00 5.00 3.00 0.00 192.00 302.00 310.00FY 20-21 292.00 293.00 214.00 65.00 19.00 48.00 2.00 83.00 84.00 220.00 222.00 270.00FY 21-22 337.00 257.00 99.00 92.00 361.00 0.00 3.00 12.00 333.00 230.00 133.00 176.00
CENTUM CUBIC FEET (CCF) USED - WINDSONG PARK
50 450400350300250200150100
FY 19-20 FY 20-21 FY 21-22
July 2021 January 2022
Tier 1 $2.44 $2.56Tier 2 $4.22 $4.42Tier 3 $5.40 $5.66
11 269
MALAGA “GATEWAY” PARK
The landscape contractor performed weekly services the include shrub trimming, DG walkway maintenance, and irrigation oversight.
The janitorial contractor provides daily services that include removal and replacement of trash can liners, debris removal throughout the site, and DG walkway upkeep. 12 270
WATER USAGE
*Rates during FY 20-21
Landscape Irrigation Rate
Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun
FISCAL YEAR Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May Jun FY 19-20 67.00 60.00 14.00 72.00 51.00 0.00 47.00 69.00 2.00 5.00 10.00 32.00FY 20-21 20.00 26.00 44.00 47.00 0.00 0.00 0.00 19.00 3.00 28.00 27.00 17.00FY 21-22 100.00 72.00 74.00 70.00 51.00 0.00 6.00 34.00 32.00 27.00 18.00 45.00
CENTUM CUBIC FEET (CCF) USED - MALAGA PARK
80604020
120100
FY 19-20 FY 20-21 FY 21-22
July 2021 January 2022
Tier 1 $3.18 $3.36Tier 2 $6.12 $6.46Tier 3 $8.58 $9.06
13 271
14 272
MEASURE Z'S OVERSIGHT AND ADVISORY
COMMITTEE MEMBER COMMENTS
Consistent with the requirements of City of Wildomar Municipal Code 3.18.040 – Annual Report, the following are comments from the Committee (presiding at 6-30-2021) regarding “…(a) the amount of funds collected and expended, and (b) the status of the community park and community park facilities, programs and services funded by the tax proceeds raised pursuant to this chapter, including the costs of staff, utilities, materials, contract services and other items related to the repair and maintenance of community parks and community park facilities.”
The first installment of this section is a summary of the combined Advisory Committee Member comments for each park location. The later pages are comments from the following committee members:
ATTACHMENT A – James Howey
ATTACHMENT B – Nolan King
ATTACHMENT C – Kathleen Kovich
ATTACHMENT D – Timothy Underdown
ATTACHMENT E – Shelia Urlaub
15 273
JAMES NOLAN KATHLEEN TIMOTHY SHEILA
HOWEY KING KOVICH UNDERDOWN URLAUB
Rating Rating Rating Rating Rating
1 Landscape Detail
1.1 Turf Maintenance BAEAA
1.2 Shrub Gardens AEEAA
1.3 Trees AEEAA
1.4 Baseball Diamonds/ Dugouts/Bleachers AAEAA
2 Structural Detail
2.1 Building Appearance A E E A E
2.2 Restrooms B A E E E
2.3 Snack Bar Area A A A A E
2.4 Gazebos A A E A A
2.5 Playground E E E A A
2.6 Water Tower A E E E E
2.7 Fencing B E E A E
3 Park Assets
3.1 Basketball Courts A E E A E
3.2 Exercise Equipment B A A A A
3.3 Parking Lot A A E A A
3.4 Light Poles A A E A A
3.5 Picnic Tables and Benches A A E A A
3.6 Drinking Fountains A A A B A
3.7 Trash Cans A A A A A
3.8 Dog Bag Dispenser E B E A A
3.9 Little Free Library B E B A A
*RatingE - Excellent A- Average B - Below Average P - Poor City of WildomarMeasure Z - Parks Annual InspectionFY 21-22 SummaryMarna O'Brien Park 16 274
JAMES NOLAN KATHLEEN TIMOTHY SHEILA
HOWEY KING KOVICH UNDERDOWN URLAUB
Rating Rating Rating Rating Rating
1 Landscape Detail
1.1 Turf Maintenance BEEAA
1.2 Shrub Gardens AEEAA
1.3 Trees AEEAA
1.4 Creek Garden BAAAE
2 Structural Detail
2.1 Gazebos A E E A E
2.2 Playground E E E A A
2.3 Trash Cans A E E A A
2.4 Fencing A E A A E
3 Park Assets
3.1 Basketball Courts B E E A A
3.2 Light Poles A E A A A
3.3 Picnic Tables and Benches A EEAA
3.4 Dog Bag Dispenser A EEAA
3.5 Rocks A E E A E
3.6 Little Free Library A E E A E
*Rating
E - Excellent A- Average B - Below Average P - Poor
City of WildomarMeasure Z - Parks Annual InspectionFY 21-22 SummaryWindsong Park 17 275
JAMES NOLAN KATHLEEN TIMOTHY SHEILA
HOWEY KING KOVICH UNDERDOWN URLAUB
Rating Rating Rating Rating Rating
1 Landscape Detail
1.1 Groundcover Maintenance PA1.2 Shrub Gardens AA1.3 Trees AA1.4 Swale AB 2 Structural Detail
2.1 Gazebos AE2.2 Shade Structure EA2.3 Playground EA2.4 Dog Park EA2.5 Fencing PA 3 Park Assets
3.1 Basketball Courts A A3.2 Picnic Tables and Benches E A3.3 Trash Cans EA3.4 Dog Bag Dispenser E A *Rating
E - Excellent A- Average B - Below Average P - Poor
City of WildomarMeasure Z - Parks Annual InspectionFY 21-22 SummaryHeritage Regency Park 18 276
JAMES NOLAN KATHLEEN TIMOTHY SHEILA
HOWEY KING KOVICH UNDERDOWN URLAUB
Rating Rating Rating Rating Rating
1 Landscape Detail
1.1 Groundcover and Tree Maintenance AAEAA
1.2 Shrub Gardens AEEAA1.3 DG Walkway AAAAA
2 Structural Detail
2.1 Shade Structures A E E A E2.2 Signage E E E A E2.3 Fencing A A E A E 3 Park Assets
3.1 Benches and Trash Cans E E E A E3.2 Little Free Library A E E A E *Rating
E - Excellent A- Average B - Below Average P - Poor
City of WildomarMeasure Z - Parks Annual InspectionFY 21-22 SummaryMalaga Park 19 277
ATTACHMENT A
Measure Z Oversight Advisory Committee
July 2021 - June 2022
Wildomar parks annual inspections
conducted by the presiding committee members:
James Howey
20 278
City of Wildomar
Measure Z Oversight Advisory Committee
Wildomar Parks
Annual Inspection Guide
2021 / 2022
Nolan King, Chair
Kathleen Kovich, Vice Chair
James Howey, Committee Member
Timothy Underdown, Committee Member
Shelia Urlaub, Committee Member
21 279
Marna O’Brien Park
20505 Palomar Street
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by turf, trees, shrubs, and bark. This detail also includes the baseball diamonds and dugouts. Majority of these locations are maintained by the parks landscape contractor.
1.1 Turf Maintenance
“Field” turf used by baseball, football, and soccer leagues. “Park” turf found alongside the Gazebos and Tot lots.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrub gardens are located throughout perimeter of the park and parking lot.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This section pertains to the overall health and appearance of the trees on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Baseball Diamonds / Dugouts / Bleachers
There are 3-Baseball Diamonds; each with 2-Dugout and spectator bleachers.
Comments:_______________________________________________ _____________________________________________________
22 Field & park turf yellowing and dead in some areas, the turf in both areas are not consistantly covered.
Shurbs are trimmed and appear healthy throughout the perimeter of the park and parking lot.
All trees appear healthy and pruning is not needed at this time.
All baseball diamonds green wood trim recommend repainting, dugouts and bleaches are in good condition. 280
2.0 STRUCTURAL DETAIL
The structural detail pertains to the building located in the center of the park. The building contains two restrooms, a snack bar, and picnic benches. Also included in this detail are 3- Gazebos, Playground and Water Tower.
2.1 Building Appearance
This pertains to the overall appearance of the building such as paint, doors, benches, stainless roll-up doors, vents, and rain gutters.
Comments: _______________________________________________ _____________________________________________________
2.2 Restrooms
Men’s: 2-stalls and 1- urinal with 2-sinks
Women’s: 3-stalls with 2-sinks
Comments:_______________________________________________ _____________________________________________________
2.3 Snack Bar Area
This area contains 2-roll up doors with counter tops and 4-Picnic Tables / Benches.
Comments:_______________________________________________ _____________________________________________________
2.4 Gazebos
There are 3-Gazebos at this location; each with 2-Picnic Tables w/ Benches, BBQ’s, and Trash Can.
Comments:_______________________________________________ _____________________________________________________
23 The yellow paint on the building is chipping and recommend repainting. The doors, benches, stainless steel roll-up, vents, and rain gutters are in good condition.
Mens restroom stall doors need painting, tile recommend to be cleaned. Urinal needs clearing as it doesn't drain thorothly. Womens bathroom is in execellent condition.
There is an area next to the roll up that recommend painting. Tables and benches need sanding and repainting due to cratches & grafitti.
For all three recomend the picinc tables w/benches, all poles be sanded and repainted due to scratches and grafitti. All of the BBQ's are in poor condition and need to ne replaced. 281
2.5 Playground
The Playground is for the age group of 2-5 years old.
Comments:_______________________________________________ _____________________________________________________
2.6 Water Tower
The Water Tower is in the center of the parking lot in front of the building structure.
Comments:_______________________________________________ _____________________________________________________
2.7 Fencing
This consists of the vinyl fencing located along Palomar Street.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park play equipment, water fountains, benches and trash containers.
Most of these items are serviced by the janitorial contractor.
3.1 Basketball Courts
This park contains 2-courts with 4-hoops on a Plexi-pave surface.
Comments:_______________________________________________ _____________________________________________________
24 Great condition.
The roof and stand need to be repainted.
Some fencing poles are chipped and many top parts are missing.
Better than average, the paint on 1 backboard is chipping. 282
3.2 Exercise Equipment
This location has 3-exercise devices around the Park Turf area.
Comments:_______________________________________________ _____________________________________________________
3.3 Parking Lot
The parking lot has two entrances from Palomar and may hold up to 149 vehicles.
Comments:_______________________________________________ _____________________________________________________
3.4 Light Poles
The 71 light poles vary from 14 -20 feet tall with a plastic base cover. The poles are located throughout the park.
Comments:_______________________________________________ _____________________________________________________
3.5 Picnic Tables and Benches
The Picnic Table are in the Gazebos, Snack Bar, and Park Turf.
The Bench are located around the Basketball Court, and Playground.
Comments:_______________________________________________ _____________________________________________________
3.6 Drinking Fountains
The drinking fountains are located by the Snack Bar and Basketball Courts.
Comments:_______________________________________________ _____________________________________________________
25 All equipment recommend repainiting.
Parking lines recommend repainting.
All looked weathered and dirty. Looks like a cleaning would get them in better condition.
All tables and benches would look in better condition if they were sanded and repainted throughout the park.
Paint is chipping arount the faucets.
283
3.7 Trash Cans
The Trash Cans are located at the Gazebos, Playground, Snack Bar, Basketball Court and Field Turf walkway.
Comments:_______________________________________________ _____________________________________________________
3.8 Dog Bag Dispenser
There are 3 – Dispensers in this park which are located around the Field Turf walkway.
Comments:_______________________________________________ _____________________________________________________
3.9 Little Free Library
The little free library is located between the parking lot and basketball courts.
Comments:_______________________________________________ _____________________________________________________
26 They all are fine.
All dispensers were filled.
It was closed and not in good condition, recommend repainting. 284
Windsong Park
35459 Prairie Road
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by turf, trees, shrubs, and bark. This detail also includes the creek behind the chain link fence on the west side of the park. These areas are maintained by the parks landscape contractor.
1.1 Turf Maintenance
The turf at this park site is irrigated with reclaimed / recycled water from EVMWD.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The Shrub Gardens are located on the perimeter of this park site.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This section pertains to the overall health and appearance of the tree on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Creek Garden
This area is not accessible to the public. It is sectioned off by 450 linear feet of fencing.
Comments:_______________________________________________ _____________________________________________________
27 Turf yellowing and dead in some areas and are not consistantly covered Shrub garden appear trimmed and in good shape.
There are no leaves on the tree, hard to comment on their condition.
There is chopped piles of wood and downed tree limb that appears to be a fire hazard. 285
2.0 STRUCTURAL DETAIL
This detail is based on the structures that are on this park location which consists of the Playground and 3-Gazebos.
2.1 Gazebos
There are 3-Gazebos at this location, Picnic Tables, BBQ’s, and Trash Can. The Gazebo closest to the creek has 2-BBQ grills but does not contain any Picnic Tables to reduce vandalism and after hours usage.
Comments:_______________________________________________ _____________________________________________________
2.2 Playground
The playground is for the age group of 2-5 years old.
Comments:_______________________________________________ _____________________________________________________
2.3 Trash Cans
The Trash Cans are in each of the Gazebos.
Comments:_______________________________________________ _____________________________________________________
2.4 Fencing
This Park location is sectioned off by chain link fencing. This detail consists of 450 linear feet that separate the west side creek, and 41 linear feet at the south entry.
Comments:_______________________________________________ _____________________________________________________
28 Recommend the picnic tables and Gazebos poles be sanded and repainted due to cratches and graffiti.
Appears new.
All are in good condition.
Recommend repainting, chipping on the top.
286
3.0 PARK ASSETS
This category consists of park play equipment, benches, tables, and landscape features. Most of these items are serviced by the janitorial contractor.
3.1 Basketball Court
This park contains 1-court with 2-hoops on a Plexi-pave surface.
Comments:_______________________________________________ _____________________________________________________
3.2 Light Poles
The 3-light poles on this location are 14ft tall and require a plastic base cover. The poles are found on the west side along the fence line.
Comments:_______________________________________________ _____________________________________________________
3.3 Picnic Tables and Benches
The Picnic Table are in the Gazebos.
The Bench are located at the North Entry, and South of Playground.
Comments:_______________________________________________ _____________________________________________________
3.4 Dog Bag Dispenser
There are 2 – Dispensers in this that are located at each entrance.
Comments:_______________________________________________ _____________________________________________________
29 Recommend the courts be repainted.
All appear in good condition.
Recommend the picnic tables and Gazebos poles be sanded and repainted due to cratches and graffiti.
All were filled.
287
3.5 Rocks
Surrounding the east side (Prairie Road) of this park location. There are 38 rocks that act as décor and safety barrier.
Comments:_______________________________________________ _____________________________________________________
3.6 Little Free Library
The little free library is located under the sycamore tree north of the playground.
Comments:_______________________________________________ _____________________________________________________
30 All in good condition with no graffiti.
Appears in good condition with books in the library.
288
Heritage Regency Park
20171 Autumn Oak Place
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by groundcover, trees, shrubs, and the swale that runs along the entire park. These areas are maintained by the parks landscape contractor.
1.1 Groundcover Maintenance
This pertains to the 30,248 sq. ft. of vegetation that acts as groundcover. The reasoning behind the vegetation growth is to prevent dirt from washing into the swale during rain or rain runoff.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrubs area consists of hillside that is located around the northern walls and southern wall from the Dog Park.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This pertains to the over health and appearance of the trees located on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Swale
This area pertains to the drain that runs along the 950 linear feet of park. 31 The gate was locked, I could not enter the park.
289
Comments:_______________________________________________ _____________________________________________________
2.0 STRUCTURAL DETAIL
This detail is based on the structures on this site that consist of the Playground, Gazebos and Shade Structure.
2.1 Gazebos
There are 2-Gazebos at this location; each with 3-Picnic Tables and Trash Can.
Comments:_______________________________________________ _____________________________________________________
2.2 Shade Structure
The shade structure is in the center of the park with 3-Picnic Tables.
Comments:_______________________________________________ _____________________________________________________
2.3 Playground
The Playground is labeled for the age group of 5 -12 years old.
Comments:_______________________________________________ _____________________________________________________
2.4 Dog Park
This area pertains to the 12,177sqft. of DG that is split into two separate sections:
Large Dogs and Small Dogs.
Comments:_______________________________________________ _____________________________________________________
32 290
2.5 Fencing
Most of this park is enclosed by chain link fencing. The Dog Park sectionals are also enclosed by black vinyl coated fencing.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park assets that require maintenance or servicing.
3.1 Basketball Court
This park contains 2-half courts with 2-hoops on a concrete surface.
Comments:_______________________________________________ _____________________________________________________
3.2 Picnic Tables and Benches
The Picnic Tables are in Gazebos, and Shade Structure
The Benches are located around the Playground, East Walkway, Large Dog Park, Small Dog Park
Comments:_______________________________________________ _____________________________________________________
3.3 Trash Cans
The Trash Cans are in the Gazebos, Shade Structure, and Large Dog Park Comments:_______________________________________________ _____________________________________________________
33 291
3.4 Dog Bag Dispenser
The Dispensers are at the Autumn Oak entrance, and Small Dog Park.
Comments:_______________________________________________ _____________________________________________________
34 292
Malaga Park
32308 Mission Trial
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by groundcover, trees, shrubs, and bark. This detail also includes the DG walkway. This location is maintained by the parks landscape contractor.
1.1 Groundcover and Tree Maintenance
This pertains to the Plants and Trees located throughout the park site.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrubs area is located along south perimeter of park site.
Comments:_______________________________________________ _____________________________________________________
1.3 DG Walkway
The pathway crosses through the center of the park starting on Wildomar Road leading up to Mission Trial.
Comments:_______________________________________________ _____________________________________________________
2.0 STRUCTURAL DETAIL
This section pertains to the Shade Structures and Concrete Sign on this park site.
2.1 Shade Structures
There are two standalone wooden pergolas.
35 Plants and trees appear in good condition.
The shrubs were trimmed, recommend the bark be replaced as it is fainted and not covering all areas.
There is rain run off in some areas that recommend refilling. 293
Comments:_______________________________________________ _____________________________________________________
2.2 Signage
This pertains to the curved concrete sign on the corner of Wildomar Road and Malaga.
Comments:_______________________________________________ _____________________________________________________
2.3 Fencing
This is pertaining to the wooden post and rope fencing along the Malaga Street.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park benches, trash containers and other features. These items are serviced by the janitorial contractor.
3.1 Benches and Trash Cans
The benches and trash containers are located under each wooden pergola.
Comments:_______________________________________________ _____________________________________________________
3.2 Little Free Library
The little free library is located next to the southern shade structure.
Comments:_______________________________________________ _____________________________________________________
36 Appear to be in good condition.
In great condition.
Appears to be in good condition.
In great condition.
Appears to be in good condition with books in the library. 294
ATTACHMENT B
Measure Z Oversight Advisory Committee
July 2021 - June 2022
Wildomar parks annual inspections
conducted by the presiding committee members:
Nolan King
37 295
City of Wildomar
Measure Z Oversight Advisory Committee
Wildomar Parks
Annual Inspection Guide
2021 / 2022
Nolan King, Chair
Kathleen Kovich, Vice Chair
James Howey, Committee Member
Timothy Underdown, Committee Member
Shelia Urlaub, Committee Member
38 296
Marna O’Brien Park
20505 Palomar Street
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by turf, trees, shrubs, and bark. This detail also includes the baseball diamonds and dugouts. Majority of these locations are maintained by the parks landscape contractor.
1.1 Turf Maintenance
“Field” turf used by baseball, football, and soccer leagues. “Park” turf found alongside the Gazebos and Tot lots.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrub gardens are located throughout perimeter of the park and parking lot.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This section pertains to the overall health and appearance of the trees on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Baseball Diamonds / Dugouts / Bleachers
There are 3-Baseball Diamonds; each with 2-Dugout and spectator bleachers.
Comments:_______________________________________________ _____________________________________________________
39 Fields a bit lumpy. Some gopher activity. Poor drainage fields 1 and 3 Shurbs are trimmed and appear healthy throughout the perimeter of the park and parking lot.
All trees appear healthy and pruning is not needed at this time.
All baseball diamonds green wood trim recommend repainting, dugouts and bleaches are in good condition. 297
2.0 STRUCTURAL DETAIL
The structural detail pertains to the building located in the center of the park. The building contains two restrooms, a snack bar, and picnic benches. Also included in this detail are 3- Gazebos, Playground and Water Tower.
2.1 Building Appearance
This pertains to the overall appearance of the building such as paint, doors, benches, stainless roll-up doors, vents, and rain gutters.
Comments: _______________________________________________ _____________________________________________________
2.2 Restrooms
Men’s: 2-stalls and 1- urinal with 2-sinks
Women’s: 3-stalls with 2-sinks
Comments:_______________________________________________ _____________________________________________________
2.3 Snack Bar Area
This area contains 2-roll up doors with counter tops and 4-Picnic Tables / Benches.
Comments:_______________________________________________ _____________________________________________________
2.4 Gazebos
There are 3-Gazebos at this location; each with 2-Picnic Tables w/ Benches, BBQ’s, and Trash Can.
Comments:_______________________________________________ _____________________________________________________
40 The yellow paint on the building is chipping and recommend repainting. The doors, benches, stainless steel roll-up, vents, and rain gutters are in good condition.
Mens restroom stall doors need painting, tile recommend to be cleaned. Urinal needs clearing as it doesn't drain thorothly. Womens bathroom is in execellent condition.
There is an area next to the roll up that recommend painting. Tables and benches need sanding and repainting due to cratches & grafitti.
For all three recomend the picinc tables w/benches, all poles be sanded and repainted due to scratches and grafitti. All of the BBQ's are in poor condition and need to ne replaced. 298
2.5 Playground
The Playground is for the age group of 2-5 years old.
Comments:_______________________________________________ _____________________________________________________
2.6 Water Tower
The Water Tower is in the center of the parking lot in front of the building structure.
Comments:_______________________________________________ _____________________________________________________
2.7 Fencing
This consists of the vinyl fencing located along Palomar Street.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park play equipment, water fountains, benches and trash containers.
Most of these items are serviced by the janitorial contractor.
3.1 Basketball Courts
This park contains 2-courts with 4-hoops on a Plexi-pave surface.
Comments:_______________________________________________ _____________________________________________________
41 Great condition.
The roof and stand need to be repainted.
Some fencing poles are chipped and many top parts are missing.
Better than average, the paint on 1 backboard is chipping. 299
3.2 Exercise Equipment
This location has 3-exercise devices around the Park Turf area.
Comments:_______________________________________________ _____________________________________________________
3.3 Parking Lot
The parking lot has two entrances from Palomar and may hold up to 149 vehicles.
Comments:_______________________________________________ _____________________________________________________
3.4 Light Poles
The 71 light poles vary from 14 -20 feet tall with a plastic base cover. The poles are located throughout the park.
Comments:_______________________________________________ _____________________________________________________
3.5 Picnic Tables and Benches
The Picnic Table are in the Gazebos, Snack Bar, and Park Turf.
The Bench are located around the Basketball Court, and Playground.
Comments:_______________________________________________ _____________________________________________________
3.6 Drinking Fountains
The drinking fountains are located by the Snack Bar and Basketball Courts.
Comments:_______________________________________________ _____________________________________________________
42 All equipment recommend repainiting.
Parking lines recommend repainting.
All looked weathered and dirty. Looks like a cleaning would get them in better condition.
All tables and benches would look in better condition if they were sanded and repainted throughout the park.
Paint is chipping arount the faucets.
300
3.7 Trash Cans
The Trash Cans are located at the Gazebos, Playground, Snack Bar, Basketball Court and Field Turf walkway.
Comments:_______________________________________________ _____________________________________________________
3.8 Dog Bag Dispenser
There are 3 – Dispensers in this park which are located around the Field Turf walkway.
Comments:_______________________________________________ _____________________________________________________
3.9 Little Free Library
The little free library is located between the parking lot and basketball courts.
Comments:_______________________________________________ _____________________________________________________
43 They all are fine.
All dispensers were filled.
It was closed and not in good condition, recommend repainting. 301
Windsong Park
35459 Prairie Road
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by turf, trees, shrubs, and bark. This detail also includes the creek behind the chain link fence on the west side of the park. These areas are maintained by the parks landscape contractor.
1.1 Turf Maintenance
The turf at this park site is irrigated with reclaimed / recycled water from EVMWD.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The Shrub Gardens are located on the perimeter of this park site.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This section pertains to the overall health and appearance of the tree on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Creek Garden
This area is not accessible to the public. It is sectioned off by 450 linear feet of fencing.
Comments:_______________________________________________ _____________________________________________________
44 Turf yellowing and dead in some areas and are not consistantly covered Shrub garden appear trimmed and in good shape.
There are no leaves on the tree, hard to comment on their condition.
There is chopped piles of wood and downed tree limb that appears to be a fire hazard. 302
2.0 STRUCTURAL DETAIL
This detail is based on the structures that are on this park location which consists of the Playground and 3-Gazebos.
2.1 Gazebos
There are 3-Gazebos at this location, Picnic Tables, BBQ’s, and Trash Can. The Gazebo closest to the creek has 2-BBQ grills but does not contain any Picnic Tables to reduce vandalism and after hours usage.
Comments:_______________________________________________ _____________________________________________________
2.2 Playground
The playground is for the age group of 2-5 years old.
Comments:_______________________________________________ _____________________________________________________
2.3 Trash Cans
The Trash Cans are in each of the Gazebos.
Comments:_______________________________________________ _____________________________________________________
2.4 Fencing
This Park location is sectioned off by chain link fencing. This detail consists of 450 linear feet that separate the west side creek, and 41 linear feet at the south entry.
Comments:_______________________________________________ _____________________________________________________
45 Recommend the picnic tables and Gazebos poles be sanded and repainted due to cratches and graffiti.
Appears new.
All are in good condition.
Recommend repainting, chipping on the top.
303
3.0 PARK ASSETS
This category consists of park play equipment, benches, tables, and landscape features. Most of these items are serviced by the janitorial contractor.
3.1 Basketball Court
This park contains 1-court with 2-hoops on a Plexi-pave surface.
Comments:_______________________________________________ _____________________________________________________
3.2 Light Poles
The 3-light poles on this location are 14ft tall and require a plastic base cover. The poles are found on the west side along the fence line.
Comments:_______________________________________________ _____________________________________________________
3.3 Picnic Tables and Benches
The Picnic Table are in the Gazebos.
The Bench are located at the North Entry, and South of Playground.
Comments:_______________________________________________ _____________________________________________________
3.4 Dog Bag Dispenser
There are 2 – Dispensers in this that are located at each entrance.
Comments:_______________________________________________ _____________________________________________________
46 Recommend the courts be repainted.
All appear in good condition.
Recommend the picnic tables and Gazebos poles be sanded and repainted due to cratches and graffiti.
All were filled.
304
3.5 Rocks
Surrounding the east side (Prairie Road) of this park location. There are 38 rocks that act as décor and safety barrier.
Comments:_______________________________________________ _____________________________________________________
3.6 Little Free Library
The little free library is located under the sycamore tree north of the playground.
Comments:_______________________________________________ _____________________________________________________
47 All in good condition with no graffiti.
Appears in good condition with books in the library.
305
Heritage Regency Park
20171 Autumn Oak Place
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by groundcover, trees, shrubs, and the swale that runs along the entire park. These areas are maintained by the parks landscape contractor.
1.1 Groundcover Maintenance
This pertains to the 30,248 sq. ft. of vegetation that acts as groundcover. The reasoning behind the vegetation growth is to prevent dirt from washing into the swale during rain or rain runoff.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrubs area consists of hillside that is located around the northern walls and southern wall from the Dog Park.
Comments:_______________________________________________ _____________________________________________________
1.3 Trees
This pertains to the over health and appearance of the trees located on this park site.
Comments:_______________________________________________ _____________________________________________________
1.4 Swale
This area pertains to the drain that runs along the 950 linear feet of park. 48 The gate was locked, I could not enter the park.
306
Comments:_______________________________________________ _____________________________________________________
2.0 STRUCTURAL DETAIL
This detail is based on the structures on this site that consist of the Playground, Gazebos and Shade Structure.
2.1 Gazebos
There are 2-Gazebos at this location; each with 3-Picnic Tables and Trash Can.
Comments:_______________________________________________ _____________________________________________________
2.2 Shade Structure
The shade structure is in the center of the park with 3-Picnic Tables.
Comments:_______________________________________________ _____________________________________________________
2.3 Playground
The Playground is labeled for the age group of 5 -12 years old.
Comments:_______________________________________________ _____________________________________________________
2.4 Dog Park
This area pertains to the 12,177sqft. of DG that is split into two separate sections:
Large Dogs and Small Dogs.
Comments:_______________________________________________ _____________________________________________________
49 307
2.5 Fencing
Most of this park is enclosed by chain link fencing. The Dog Park sectionals are also enclosed by black vinyl coated fencing.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park assets that require maintenance or servicing.
3.1 Basketball Court
This park contains 2-half courts with 2-hoops on a concrete surface.
Comments:_______________________________________________ _____________________________________________________
3.2 Picnic Tables and Benches
The Picnic Tables are in Gazebos, and Shade Structure
The Benches are located around the Playground, East Walkway, Large Dog Park, Small Dog Park
Comments:_______________________________________________ _____________________________________________________
3.3 Trash Cans
The Trash Cans are in the Gazebos, Shade Structure, and Large Dog Park Comments:_______________________________________________ _____________________________________________________
50 308
3.4 Dog Bag Dispenser
The Dispensers are at the Autumn Oak entrance, and Small Dog Park.
Comments:_______________________________________________ _____________________________________________________
51 309
Malaga Park
32308 Mission Trial
Wildomar, CA. 92595
1.0 LANDSCAPE DETAIL
The landscape detail consists of areas that are covered by groundcover, trees, shrubs, and bark. This detail also includes the DG walkway. This location is maintained by the parks landscape contractor.
1.1 Groundcover and Tree Maintenance
This pertains to the Plants and Trees located throughout the park site.
Comments:_______________________________________________ _____________________________________________________
1.2 Shrub Gardens
The shrubs area is located along south perimeter of park site.
Comments:_______________________________________________ _____________________________________________________
1.3 DG Walkway
The pathway crosses through the center of the park starting on Wildomar Road leading up to Mission Trial.
Comments:_______________________________________________ _____________________________________________________
2.0 STRUCTURAL DETAIL
This section pertains to the Shade Structures and Concrete Sign on this park site.
2.1 Shade Structures
There are two standalone wooden pergolas.
52 Plants and trees appear in good condition.
The shrubs were trimmed, recommend the bark be replaced as it is fainted and not covering all areas.
There is rain run off in some areas that recommend refilling. 310
Comments:_______________________________________________ _____________________________________________________
2.2 Signage
This pertains to the curved concrete sign on the corner of Wildomar Road and Malaga.
Comments:_______________________________________________ _____________________________________________________
2.3 Fencing
This is pertaining to the wooden post and rope fencing along the Malaga Street.
Comments:_______________________________________________ _____________________________________________________
3.0 PARK ASSETS
This category consists of park benches, trash containers and other features. These items are serviced by the janitorial contractor.
3.1 Benches and Trash Cans
The benches and trash containers are located under each wooden pergola.
Comments:_______________________________________________ _____________________________________________________
3.2 Little Free Library
The little free library is located next to the southern shade structure.
Comments:_______________________________________________ _____________________________________________________
53 Appear to be in good condition.
In great condition.
Appears to be in good condition.
In great condition.
Appears to be in good condition with books in the library. 311
ATTACHMENT C
Measure Z Oversight Advisory Committee
July 2021 - June 2022
Wildomar parks annual inspections
conducted by the presiding committee members:
Kathleen Kovich
54 312
55 313
56 314
57 315
58 316
59 317
60 318
61 319
62 320
63 321
64 322
65 323
66 324
67 325
68 326
69 327
70 328
ATTACHMENT D
Measure Z Oversight Advisory Committee
July 2021 - June 2022
Wildomar parks annual inspections
conducted by the presiding committee members:
Timothy Underdown
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All the rain we have had is the reason it looks below average.
Looked like some work has recently been done.
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87 345
ATTACHMENT E
Measure Z Oversight Advisory Committee
July 2021 - June 2022
Wildomar parks annual inspections
conducted by the presiding committee members:
Shelia Urlaub
88 346
89 347
90 348
91 349
92 350
93 351
94 352
95 353
96 354
97 355
98 356
99 357
100 358
101 359
102 360
103 361
Annual Financial Summary
Total Measure Z revenues for FY 2021-22 were $385,698.00, an increase of $24,130 from last year’s $361,568. The expenditures were $519,213, which is an increase of $121,163 from $398,050. The reason for the increase in expenditures was primarily due to heightened janitorial and security service costs as well as upgrades to the park camera system..
The fund balance on June 30, 2022 was $93,156, a decrease of $133,515 from last year’s $226,671. The remaining fund balance will be utilized for the maintenance and repair of park facilities
The following Audited Financial Statements were prepared by the City's external auditors Roger, Anderson, Malody & Scott, LLP. 362
WILDOMAR MEASURE Z PARK FUND
CITY OF WILDOMAR, CALIFORNIA
FUND FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE, 30 2022
Prepared By:
The City of Wildomar
Finance Department
105 363
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditor’ Report 1
Fund Financial Statements:
Fund Financial Statements
Balance Sheet - Governmental Fund 4
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Fund 5
Notes to Financial Statements 6
Required Supplementary Information:
Notes to Required Supplementary Information 10
Budgetary Comparison Schedule 11
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 12
106 364
1 Independent Auditors’ Report
To the Honorable Mayor and Members
of the City Council
City of Wildomar, California
Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of the Measure Z Park Fund (the Fund), special revenue fund of the City of Wildomar, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, as listed in the table of contents.
In our opinion, the accompanying financial statements referred to above present fairly, in all material respects, the respective financial position of the Fund as of June 30, 2022, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
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 Fund 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 opinion.
Responsibilities of Management for the Financial Statements The Fund’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. 107 365
2 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 Fund’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 opinion. 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:
x Exercise professional judgment and maintain professional skepticism throughout the audit.
x 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.
x 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 Fund’s internal control. Accordingly, no such opinion is expressed.
x 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.
x Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that raise substantial doubt about the Fund’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.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the financial statements present only the Measure Z Park Special Revenue Fund, 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 opinion is not modified with respect to this matter.
108 366
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 fund financial statements. Such information is the responsibility of management and, although not a part of the fund financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the fund 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 fund financial statements, and other knowledge we obtained during our audit of the fund 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.
Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the fund financial statements. Such missing information, although not a part of the fund financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the fund financial statements in an appropriate operational, economic, or historical context. Our opinion on the fund financial statements is not affected by this missing information.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 25, 2023 on our consideration of the Fund’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 Fund’s internal control over financial reporting and compliance.
San Bernardino, California
August 25, 2023
109 367
FUND FINANCIAL STATEMENTS
110 368
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Balance Sheet
Governmental Fund
June 30, 2022
The accompanying notes are an integral part of this statement. 4 ASSETS
Cash and investments 170,300 $
Due from other governments 25,108
Total assets 195,408 $
LIABILITIES
Accounts payable 95,028 $
Accrued liabilities 7,224
Total liabilities 102,252
FUND BALANCE
Restricted for:
Culture and recreation 93,156
Total fund balance 93,156
Total liabilities and fund balance 195,408 $
111 369
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Statement of Revenues, Expenditures and Changes in Fund Balance Governmental Fund
For the year ended June 30, 2022
The accompanying notes are an integral part of this statement. 5 REVENUES
Intergovernmental 366,380 $
Charges for services 18,640
Use of money and property 178
Miscellaneous revenues 500
Total revenues 385,698
EXPENDITURES
Current:
General government 29,657
Culture and recreation 481,979
Debt service:
Principal retirement 3,985
Interest 3,096
Capital outlay 496
Total expenditures 519,213
Excess (deficiency) of revenues over expenditures (133,515) Fund balance, beginning of year 226,671
Fund balance, end of year 93,156 $
112 370
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Financial Statements
For the year ended June 30, 2022
6 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Reporting Entity
The Wildomar Measure Z Park Fund was established on November 6, 2012, pursuant to voterapproved annual parcel assessment to assist in the funding of park operations and related activities. On February 13, 2013, the City Council approved Resolution 2013-5 establishing the Measure Z Oversight and Advisory Committee and appointing 5 residents as committee members.
The Measure Z Park Fund is included as a special revenue fund of the City of Wildomar (the City) and, accordingly, the accompanying fund financial statements are included as a special revenue fund of the fund financial statements prepared by the City. The accompanying financial statements are intended to reflect the financial position of operations for the Measure Z Park Fund only and do not purport to, and do not, present the financial position of the City of Wildomar, California. Separate financial statements are prepared for the City of Wildomar, and may be obtained from the City.
B. Measurement Focus, Basis of Accounting and Financial Statements Presentation 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 government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
When both restricted and unrestricted resources are available for use, it is the Fund's policy to use restricted resources first, and then unrestricted resources as they are needed.
C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity Cash and Investments
The Fund currently pools its cash and investments with the City of Wildomar and follows the City’s investment policies. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. For financial statement presentation purposes, cash and investments are shown as both restricted and unrestricted cash and investments in the governmental funds.
113 371
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Financial Statements
For the year ended June 30, 2022
7 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Investments are reported at fair value. The City's policy is to hold investments until maturity or until market values equal or exceed cost. The State Treasurer's Investment Pool operates in accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
Deferred Outflows/Inflows of Resources
In addition to assets, the balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. Currently, the Fund does not report any deferred outflows.
In addition to liabilities, the balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. Currently, the Fund does not report any deferred inflows.
Fund Balance
In the fund financial statements, government funds report the following fund balance classification:
Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Restricted include amounts that are constrained on the use of resources by either, (a) external creditors, grantors, contributions, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.
Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest authority, the City Council.
The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution.
Assigned include amounts that are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed. The City Manager is authorized to assign amounts to a specific purpose, which was established by the governing body in Resolution No. 2011-20 approved on June 21, 2011.
114 372
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Financial Statements
For the year ended June 30, 2022
8 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes.
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and deferred outflows/inflows of resources, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reported period. Actual results could differ from those estimates.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional classifications are defined as follows:
x General Government includes legislative activities, City Clerk, City Attorney, City Manager as well as management or supportive services across more than one functional area
x Culture and Recreation which includes activities which provide recreation, cultural and educational services.
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services.
These commitments are recorded for budgetary control purposes in the fund. Encumbrances represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or estimated liabilities.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
Lease expenditure
The Fund currently makes lease principal and interest payments. See the City’s notes for details. 115 373
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Financial Statements
For the year ended June 30, 2022
9 2) CASH AND INVESTMENTS
The Measure Z Park Fund is pooled with the City of Wildomar's cash and investments in order to generate optimum interest earnings. The information required by accounting standards related to authorized investments, credit risk, etc. is available in the comprehensive annual financial report of the City. Currently, the Fund has $170,300 in pooled cash and investments. 3) FAIR VALUE MEASUREMENTS
Accounting standards currently provide 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:
x Quoted prices for similar assets or liabilities in active markets. x Quoted prices for identical or similar assets or liabilities in markets that are not active. x 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). x Inputs that are derived principally from or corroborated by observable market data by correlation or other means (market-corroborated inputs).
Level 3 inputs are unobservable inputs for the asset or liability.
As explained in Note 2, the Measure Z Park Fund has its investments pooled with the City. The cash and investments reflected is a portion of the City's overall cash and investments. Refer to the City's financial statements for additional information relating to categorization of investment types.
4) COMMITMENTS AND CONTINGENCIES
As of June 30, 2022, in the opinion of the City's Administration, there are no outstanding matters which would have a significant effect on the financial condition of the Measure Z Park Fund. 116 374
REQUIRED SUPPLEMENTARY INFORMATION
117 375
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Required Supplementary Information
For the year ended June 30, 2022
10 Budgetary Comparison Information
General Budget Policies
The City Council approves each year's budget prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Council. Supplemental appropriations, where required during the period, are also approved by the Council. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse. The following functions had expenditures which exceeded budgeted appropriations:
Final Actual
budget amount Variance
General government 29,400 $ 29,657 $ (257) $
Debt service:
Principal retirement 3,985 - (3,985)
Interest 3,096 - (3,096)
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services.
These commitments are recorded for budgetary control purposes in the fund. Encumbrances represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or estimated liabilities.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
118 376
City of Wildomar
Wildomar Measure Z Park Fund
Fund Financial Statements
Notes to Required Supplementary Information
For the year ended June 30, 2022
11 Actual Variance with
Original Final Amounts Final Budget
Budgetary fund balance, beginning of year $ 226,671 226,671 $ 226,671 $ $ - Resources (Inflows):
Intergovernmental 392,700 392,700 366,380 (26,320)
Charges for services 36,500 38,000 18,640 (19,360)
Investment earnings 200 200 (22) 178
Miscellaneous revenues 500 - - 500
Amounts available for appropriations 656,071 658,071 612,369 (45,702) Charges to Appropriations (Outflows):
Current:
General government 29,400 26,800 (257) 29,657
Culture and recreation 442,600 487,500 481,979 5,521
Debt service:
Principal retirement - - 3,985 (3,985)
Interest - - 3,096 (3,096)
Capital outlay - 7,500 496 7,004
Total charges to appropriations 469,400 524,400 519,213 5,187 Budgetary fund balance, end of year $ 133,671 186,671 $ 93,156 $ (40,515) $ Budgeted Amounts
119 377
12 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 Mayor and Members
of the City Council
City of 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 Measure Z Park Fund (the Fund), a special revenue fund of the City of Wildomar, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Fund’s financial statements, and have issued our report thereon dated August 25, 2023.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Fund’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 Fund’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Fund’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.
120 378
13 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.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Fund’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 Fund’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 Fund’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Bernardino, California
August 25, 2023
121 379
122 380
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.8
Meeting Date: October 11, 2023
SUBJECT: Acceptance of FY2021-22 Measure AA Annual Report SUBMITTED BY: Adam Jantz
PREPARED BY: Adam Jantz
ACTION:
Approve the Measure AA Oversight Advisory Committee Annual Report for FY 2021-22 SUMMARY:
Acceptance of FY2021-22 Measure AA Annual Report
DISCUSSION:
On October 3rd, 2023, a special meeting was held with the Citizen’s Measure AA Oversight Advisory Committee (“Committee”) to receive and comment on the FY2021-22 Measure AA Annual Report. After being received, reviewed, and accepted by the Committee, the report is now being presented to the City Council for approval. This annual report provides detail and discussion of the revenue, expenditures, and activities conducted utilizing Measure AA funds.
It also contains the audited financial statements that have been certified by the independent auditing firm retained by the City.
FISCAL IMPACT:
This item is only for acceptance of the report and does not contain any additional appropriations or budget adjustments.
ACCOUNT CODE:
Fund 120
ATTACHMENTS:
Measure AA FY 2022 Annual Council Report.pdf
381
Measure AA
Annual Report
Fiscal Year 2021-2022
October 11th, 2023
Oversight Advisory Committee
Kathleen Kovich, Chair
Shawn Peukert, Vice Chair
Carlos Hernandez, Committee Member
Eric Bunge, Committee Member
Jasmine Bearden, Committee Member
382
Measure AA FY 2021-2022 Annual Committee Report
Report from the Committee
On November 6, 2018, Wildomar residents voted on a 1-cent sales tax (Measure AA) to fund the enhancement of services from police, fire, homelessness programs, and the maintenance and improvement of city roads. The election results were certified by the Riverside County Register of Voters and the Measure was approved by 58.67% of the Wildomar residents who voted.
On February 13, 2019 City Council meeting, the Council adopted Resolution 2019-12 which established the organization, objectives and responsibilities of the committee per the requirements of Ordinance No. 161, which was the ordinance enacting the voter approved Transaction and Use Tax referred to as Measure AA.
The inaugural Measure AA committee members were appointed by the City Council at their June 10, 2019 meeting, and began their bi-annual review meetings on August 22, 2019. The committee met three times in the 2019-2020 fiscal year. At the June 11, 2020 meeting, the committee voted to meet on a quarterly basis.
The current members of the committee are:
Kathleen Kovich, Chair
Shawn Peukert, Vice Chair
Carlos Hernandez, Committee Member
Eric Bunge, Committee Member
Jasmine Bearden, Committee Member
The committee has reviewed the budgetary and financial information provided to them by staff, asked questions of the information for clarity and understanding, and accepted the staff’s reports. The enclosed audited financial statements were completed by the firm of Rogers, Anderson, Malody, & Scott, LLP, Certified Public Accountants of Riverside, CA. Their opinion is as follows:
“In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the Fund as of June 30, 2022, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.”
The following pages cover the enhanced services from the Police Department, Fire Department, the Homelessness Program, and the Public Works Road Engineering and Maintenance program.
383
Measure AA FY 2021-2022 Annual Committee Report
Financial Summary
The original fiscal year 2021-2022 revenue and expenditure budgets for Measure AA were approved by the City Council on June 9th, 2021 as part of the City’s FY2021/22 & FY2022/23 Biennial Budget. The originally approved budgets consisted of $3,477,600 in estimated revenues, $3,903,300 in estimated expenditures. During FY2021/22 the City Council approved several adjustments to the budgeted amounts. The final 4th Quarter Adjusted Budget Report proposed an estimated revenue amount of $5,001,500 and a total expenditure amount of $3,916,000. With the approved changes the estimated ending fund balance was $4,360,941.
On July 1st, 2021 the Measure AA Fund had a positive Fund Balance of $3,275,440. During the fiscal year, actual sales and use tax revenues collected were $5,677,524, or $677,524 above the estimated sales tax revenues budgeted at 4th quarter. An additional $4,282 was earned in interest revenue, for a total of $5,681,807 in revenue. Combined with the July 1st, 2021 Fund Balance, Measure AA had $9,137,247 in available resources.
Actual expenditures were $3,061,438, or $854,561 below the estimated final expenditures budgeted. The year-end fund balance was $5,895,808 or $1,534,867 above the budgetary estimate. The following summarizes the fiscal data included in the FY 2021-2022 Audited Annual Financial Report for Measure AA.
Revenues
The actual sales tax revenues of $5,677,524 exceeded the final budget of $5,000,000. This provided a favorable variance of $677,524 for the year.
During the fiscal year a total of $4,282 in interest earnings were added to Measure AA.
Sales and Use Tax Revenues for FY 2021-2022
July - Sept. Sales and Use Tax Revenues $1,455,812
Oct. - Dec. Sales and Use Tax Revenues $1,430,343
Jan. - March Sales and Use Tax Revenues $1,333,555
April - June Sales and Use Tax Revenues $1,457,814
Interest Income $ 4,282
384
Measure AA FY 2021-2022 Annual Committee Report
Police Department
Enhanced Services
Original Budget $882,800
Adjusted Budget $886,300
Actual Expenses $883,043
The enhanced police services began on July 1, 2019 and included the addition of traffic enforcement patrols, which required a specialized motorcycle. The motorcycle was purchased using AA funds. In FY2020/21 the City added a Community Services Officer and Community Patrol Officer. In FY2021/22 the City contracted with Flock Safety to place Automated License Plate Reader Cameras throughout the City to identify criminal activity in the City.
The actual expenditures are categorized as follows:
Enhanced Police Services $834,308
PD Motorcycle fuel, maintenance, equipment and supplies $ 9,085 Automatic License Plate Reader (Flock) Cameras $ 39,650 A slight favorable budget variance of $3,257 occurred at year-end from the Police Department enhanced services.
Motor Traffic Officer Citations Written in FY 2021-22 1,245 Motor Traffic Officer DUI’s cited in FY 2021-22 73
Motor Traffic Officer Collision responses in FY 2021-22 159 Community Service Officer Addressed Parking Violations
Throughout the City
Community Patrol Officers Attended to Various Quality of Life Issues Throughout the City
385
Measure AA FY 2021-2022 Annual Committee Report
Fire Department
Enhanced Services
Original Budget $1,516,300
Adjusted Budget $1,518,000
Actual Expenses $1,225,221
The enhanced fire department services began on January 6, 2020 included the addition of a medic squad truck.
The actual expenditures are categorized as follows:
Enhanced Fire Department Services $1,222,872
Furniture, Equipment, and Admin $ 2,349
A favorable budget variance of $292,779 was achieved at year-end from the Fire Department activities. The favorable variance was due to the use of more targeted services and less improvements being done to the fire facilities.
Medic Squad In-City responses in FY 2021-22 3,414
Weed Abatement Inspections in FY 2021-22 969
386
Measure AA FY 2021-2022 Annual Committee Report
Community Services
Homelessness Program
Original Budget $236,900
Adjusted Budget $402,800
Actual Expenses $288,707
The enhanced Homelessness Program services began on April 1, 2020. During the fiscal year the City and its contract partners strived to provide services to our homeless population, and to clean up areas within the city limits that have had homeless encampments located on them.
The actual expenditures are categorized as follows:
Homelessness Coordination/Administration $ 46,497
Social Work Action Group Consulting (SWAG) $ 172,987
Homeless - Code Enforcement $ 37,723
Homeless Encampment Cleanup $ 31,500
A favorable budget variance of $114,093 when compared to the adjusted budget was achieved at year-end from the Community Services - Homelessness Program activities. The favorable variance is due to the timing of the code enforcement staff hiring in that the additional Code Enforcement Positions were not hired until later in the fiscal year.
SWAG Contacts Made in FY 2021-22 944
Encampment Clean-ups in FY 2021-22 2
Mental & Medical Referrals in FY 2021-22 86
Housing Referrals in FY 2021-22 29
387
Measure AA FY 2021-2022 Annual Committee Report
Public Works Road Engineering and
Maintenance Enhanced Services
Original Budget $1,264,500
Adjusted Budget $1,093,300
Actual Expenses $ 638,760
The enhanced Public Works - Road Maintenance services began on July 1, 2019. The City has been able to add an additional maintenance crew that allows for concentration on road maintenance work. The City is also authorized to charge some capital activity to Measure AA for road and street capital projects.
The actual expenditures are categorized as follows:
Enhanced Street Maintenance Engineering and Repair $419,875 Bundy Canyon Widening CIP026 $ 15,563
Monte Vista/Wall at Line C CIP079 $ 3,040
Slurry Seal Program $200,282
A favorable budget variance of $454,540 was achieved at year-end from the Public Works Road Engineering and Maintenance enhanced services. The savings was achieved due to lower than anticipated expenditures for road maintenance and capital projects during the pandemic.
Potholes Repaired FY 2021-22 (ft2) 14,169
Signs Installed FY 2021-22 448
Trees Trimmed FY 2020-21 290
Posts Installed FY 2021-22 55
Hours Removing Dumps FY 2021-22 197
388
Measure AA FY 2021-2022 Annual Committee Report
Financial Audit and Measure AA Committee
Expenditures attributed directly to Measure AA
Original Budget $ 2,800
Adjusted Budget $ 15,600
Actual Expenses $ 25,707
Each year certain expenditures will not be tied to any of the enhanced programs as they are administrative in nature and directly tied to the Measure AA Fund. The City works to insure that those expenditures are directly tied to the Measure AA activities prior to payment. In FY2021- 22 the City installed security cameras in City Hall in response to increased vagrancy issues on the premises.
The actual expenditures are categorized as follows:
Auditor Services for Measure AA Report $ 2,750
Banking & Admin Cost for FY 2021/2022 $ 4,523
City Hall Security & Safety Equipment $ 18,434
An unfavorable budget variance of $10,107 occurred during the fiscal year due to higher banking/admin costs for this fiscal year and the security cameras prices being more that originally expected.
389
Measure AA FY 2021-2022 Annual Committee Report
Conclusion
The Measure AA Advisory and Oversight Committee submits this report to the City Council, and finds the actual use of funds consistent with the City Council’s approved budget for enhanced public services. 390
Measure AA FY 2021-2022 Annual Committee Report
Fiscal Year 2021-2022
Audited Financial Statement
391
WILDOMAR MEASURE AA FUND
CITY OF WILDOMAR, CALIFORNIA
FUND FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE, 30 2022
Prepared By:
The City of Wildomar
Finance Department
392
City of Wildomar
Wildomar Measure AA Fund
Fund Financial Statements
For the year ended June 30, 2022
Table of Contents
Page
Independent Auditor’ Report 1
Financial Statements:
Fund Financial Statements
Balance Sheet - Governmental Fund 4
Statement of Revenues, Expenditures and Changes in Fund Balances - Governmental Fund 5
Notes to Financial Statements 6
Required Supplementary Information:
Notes to Required Supplementary Information 11
Budgetary Comparison Schedule 12
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 13
393
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IIIIJ
ROGERS, ANDERSON , MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS. SINCE 1948
STABILITY. ACCURACY. TRUST.
1 Independent Auditors’ Report
To the Honorable Mayor and Members
of the City Council
City of Wildomar, California
Report on the Audit of the Financial Statements
Opinion
We have audited the financial statements of the Measure AA Fund (the Fund), special revenue fund of the City of Wildomar, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, as listed in the table of contents.
In our opinion, the accompanying financial statements present fairly, in all material respects, the respective financial position of the Fund as of June 30, 2022, and the changes in financial position thereof for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
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 Fund 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 opinion.
Responsibilities of Management for the Financial Statements The Fund’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. 394
2 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 Fund’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 opinion. 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 Fund’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 Fund’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.
Emphasis of Matter
As discussed in Note 1 to the financial statements, the financial statements present only the Measure AA Special Revenue Fund, 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 opinion is not modified with respect to this matter.
395
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 financial statements. Such information is the responsibility of management and, although not a part of the fund financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the fund 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 fund financial statements, and other knowledge we obtained during our audit of the fund 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.
Management has omitted the management's discussion and analysis that accounting principles generally accepted in the United States of America require to be presented to supplement the fund financial statements. Such missing information, although not a part of the fund financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the financial statements in an appropriate operational, economic, or historical context. Our opinion on the fund financial statements is not affected by this missing information.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated August 25, 2023 on our consideration of the Fund’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 Fund’s internal control over financial reporting and compliance.
San Bernardino, California
August 25, 2023
396
FUND FINANCIAL STATEMENTS
397
City of Wildomar
Wildomar Measure AA Fund
Balance Sheet
Governmental Fund
June 30, 2022
The accompanying notes are an integral part of this statement. 4 ASSETS
Cash and investments 5,416,602 $
Due from other governments 1,105,785
Total assets 6,522,387 $
LIABILITIES
Accounts payable 626,579 $
Total liabilities 626,579
FUND BALANCE
Committed for:
Public safety, street maintenance and homelessness solutions 5,895,808 Total fund balance 5,895,808
Total liabilities and fund balance $ 6,522,387
398
City of Wildomar
Wildomar Measure AA Fund
Statement of Revenues, Expenditures and Changes in Fund Balances Governmental Fund
For the year ended June 30, 2022
The accompanying notes are an integral part of this statement. 5 REVENUES
Taxes 5,677,524 $
Investment earnings 4,282
Total revenues 5,681,806
EXPENDITURES
Current:
General government 7,273
Public safety 2,072,027
Community development 3,249
Culture and recreation 250,984
Public works 628,068
Capital outlay 99,837
Total expenditures 3,061,438
Excess of revenues over expenditures 2,620,368
Fund balance, beginning of year 3,275,440
Fund balance, end of year 5,895,808 $
399
City of Wildomar
Wildomar Measure AA Fund
Notes to the Financial Statements
For the year ended June 30, 2022
6 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Description of the Reporting Entity
The Wildomar Measure AA Fund was established on November 6, 2018 (Ordinance No. 161), pursuant to voter-approved local transactions (sales) and use tax that are intended to be used for the enhancement of police and fire services, road maintenance and homelessness solutions within the City of Wildomar (the City).
The Measure AA Fund is included as a special revenue fund of the City and, accordingly, the accompanying fund financial statements are included as a special revenue fund of the fund financial statements prepared by the City. The accompanying financial statements are intended to reflect the financial position of operations for the Measure AA Fund only and do not purport to, and do not, present the financial position of the City of Wildomar, California. Separate financial statements are prepared for the City of Wildomar, and may be obtained from the City.
B. Measurement Focus, Basis of Accounting, and Financial Statement Presentation 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 government considers revenues to be available if they are collected within 60 days of the end of the current fiscal year. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due.
When both restricted and unrestricted resources are available for use, it is the Fund's policy to use restricted resources first, and then unrestricted resources as they are needed.
C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity Cash and Investments
The Fund currently pools its cash and investments with the City of Wildomar and follows the City’s investment policies. The City's cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with original maturities of three months or less from the date of acquisition. For financial statement presentation purposes, cash and investments are shown as both restricted and unrestricted cash and investments in the governmental funds.
Investments are reported at fair value. The City's policy is to hold investments until maturity or until market values equal or exceed cost. The State Treasurer's Investment Pool operates in accordance with appropriate state laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
400
City of Wildomar
Wildomar Measure AA Fund
Notes to the Financial Statements
For the year ended June 30, 2022
7 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Deferred Outflows/Inflows of Resources
In addition to assets, the balance sheet will sometimes report a separate section for deferred outflows of resources. This separate financial statement element, deferred outflows of resources, represents a consumption of fund balance that applies to a future period(s) and so will not be recognized as an outflow of resources (expense/expenditure) until then. Currently, the Fund does not report any deferred outflows.
In addition to liabilities, the balance sheet will sometimes report a separate section for deferred inflows of resources. This separate financial statement element, deferred inflows of resources, represents an acquisition of fund balance that applies to a future period(s) and so will not be recognized as an inflow of resources (revenue) until that time. Currently, the Fund does not report any deferred inflows.
Fund Balance
In the fund financial statements, government funds report the following fund balance classification:
Nonspendable include amounts that cannot be spent because they are either (a) not in spendable form or (b) legally or contractually required to be maintained intact.
Restricted include amounts that are constrained on the use of resources by either, (a) external creditors, grantors, contributions, or laws of regulations of other governments or (b) by law through constitutional provisions or enabling legislation.
Committed include amounts that can only be used for specific purposes pursuant to constraints imposed by formal action of the government's highest authority, the City Council. The formal action that is required to be taken to establish, modify, or rescind a fund balance commitment is a resolution or ordinance.
Assigned include amounts that are constrained by the government's intent to be used for specific purposes, but are neither restricted nor committed. The City Manager is authorized to assign amounts to a specific purpose, which was established by the governing body in Resolution No. 2011-20 approved on June 21, 2011.
Unassigned include the residual amounts that have not been restricted, committed, or assigned to specific purposes.
401
City of Wildomar
Wildomar Measure AA Fund
Notes to the Financial Statements
For the year ended June 30, 2022
8 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Use of Estimates
The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, and deferred outflows/inflows of resources, and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenditures/expenses during the reported period. Actual results could differ from those estimates.
Functional Classifications
Expenditures of the governmental funds are classified by function. Functional classifications are defined as follows:
General Government includes legislative activities, City Clerk, City Attorney, City Manager as well as management or supportive services across more than one functional area.
Public Safety includes those activities which involve police protection, fire protection and animal control services.
Community Development includes those activities which involve planning, building and safety and code enforcement.
Culture and Recreation which includes activities which provide recreation, cultural and educational services
Public Works includes all maintenance, engineering and capital improvements which relate to streets and other public facilities.
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services.
These commitments are recorded for budgetary control purposes in the fund. Encumbrances represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or estimated liabilities.
402
City of Wildomar
Wildomar Measure AA Fund
Notes to the Financial Statements
For the year ended June 30, 2022
9 1) SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) C. Assets, Deferred Outflows/Inflows of Resources, Liabilities, and Net Position or Equity (continued)
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
2) CASH AND INVESTMENTS
The Measure AA Fund is pooled with the City of Wildomar's cash and investments in order to generate optimum interest earnings. The information required by accounting standards related to authorized investments, credit risk, etc. is available in the annual comprehensive financial report of the City. Currently, the Fund has $5,416,602 in pooled cash and investments. 3) FAIR VALUE MEASUREMENTS
Accounting standards currently provide 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).
Level 3 inputs are unobservable inputs for the asset or liability.
403
City of Wildomar
Wildomar Measure AA Fund
Notes to the Financial Statements
For the year ended June 30, 2022
10 3) FAIR VALUE MEASUREMENTS (continued)
As explained in Note 2, the Measure AA Fund has its investments pooled with the City. The cash and investments reflected is a portion of the City's overall cash and investments. Refer to the City's financial statements for additional information relating to categorization of investment types. 4) COMMITMENTS AND CONTINGENCIES
As of June 30, 2022, in the opinion of the City's Administration, there are no outstanding matters which would have a significant effect on the financial condition of the Measure AA Fund. 404
REQUIRED SUPPLEMENTARY INFORMATION
405
City of Wildomar
Wildomar Measure AA Fund
Notes to Required Supplementary Information
For the year ended June 30, 2022
11 Budgetary Comparison Information
General Budget Policies
The City Council approves each year's budget prior to the beginning of the new fiscal year. Public hearings are conducted prior to its adoption by the Council. Supplemental appropriations, where required during the period, are also approved by the Council. In most cases, expenditures may not exceed appropriations at the function level. At fiscal year-end, all operating budget appropriations lapse. The following functions had expenditures which exceeded budgeted appropriations:
Final Actual
budget amount Variance
General government $ 7,273 4,300 $ (2,973) $
Capital outlay 99,837 87,100 (12,737)
Encumbrances
Encumbrances are estimations of costs related to unperformed contracts for goods and services.
These commitments are recorded for budgetary control purposes in the Fund. Encumbrances represent the estimated amount of the expenditure ultimately to result if unperformed contracts in process at year-end are completed. They do not constitute expenditures or estimated liabilities.
Budget Basis of Accounting
Budgets for governmental funds are adopted on a basis consistent with generally accepted accounting principles (GAAP).
406
City of Wildomar
Wildomar Measure AA Fund
Budgetary Comparison Schedule
For the year ended June 30, 2022
12 Original Final
Actual
Amounts
Variance with
Final Budget
Budgetary fund balance, beginning of year $ 3,275,440 3,275,440 $ 3,275,440 $ $ - Resources (inflows):
Taxes 3,476,100 5,000,000 5,677,524 677,524
Investment earnings 1,500 1,500 4,282 2,782
Amounts available for appropriations 6,753,040 8,276,940 8,957,246 680,306 Charges to appropriations (outflow):
General government 4,300 4,200 7,273 (2,973)
Public safety 2,362,900 2,364,100 2,072,027 290,873
Community development 77,400 66,000 3,249 74,151
Culture and recreation 278,600 157,000 250,984 27,616
Public works 1,105,700 1,277,000 628,068 477,632
Capital outlay 87,100 35,000 99,837 (12,737)
Total Charges to Appropriations 3,903,300 3,916,000 3,061,438 854,562 Budgetary fund balance, end of year $ 4,360,940 2,849,740 $ 5,895,808 $ 1,534,868 $ Budgeted Amounts
407
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.
13 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 Mayor and Members
of the City Council
City of 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 Measure AA Fund (the Fund), a special revenue fund of the City of Wildomar, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Fund’s financial statements, and have issued our report thereon dated August 25, 2023.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Fund’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 Fund’s internal control. Accordingly, we do not express an opinion on the effectiveness of the Fund’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.
408
14 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.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Fund’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 Fund’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 Fund’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
San Bernardino, California
August 25, 2023
409
Measure AA FY 2021-2022 Annual Committee Report
Fiscal Year 2021-2022
Committee Member Assessments
410
411
412
413
414
415
___________________________________________________
Committee Member, Measure AA Committee
City of Wildomar
Measure AA Oversight Advisory Committee
Annual Committee Member Questionnaire
2021/2022
416
___________________________________________________
Committee Member, Measure AA Committee
August 22st, 2023
Dear Measure AA Committee Member,
With the passage of Measure AA in November 2018 a citizens’ oversight committee has been established to independently review and advise upon the City’s expenditure of proceeds generated by the transactions and use tax. The committee meets at least twice each calendar year and more frequently if necessary, to discharge the responsibilities of the committee. All meetings of the committee shall be held in accordance with the provisions of the Ralph M. Brown Act (Cal. Gov. Code Section 54950 et seq.).
The committee shall consist of five members, who are residents of the City of Wildomar.
The citizens’ oversight committee shall annually review and report on: (1) the City’s proposed and actual expenditure of proceeds generated by the transaction and use tax; and (2) the independent annual audit required under this chapter. The committee’s report shall be submitted to the City Council for review and discussion at a public meeting of the City Council.
The questionnaire included in this packet covers the 2021-2022 fiscal year. We respectfully request that you complete all the questions with as much detail as you believe is needed. The questionnaires from each member will be included in the final report that will be submitted to the City Council for their review and acceptance.
The deadline for the completion of the questionnaire is Friday, September 15th, as we need to include the questionnaires along with the rest of the draft report at the next Measure AA Committee Meeting. It is anticipated that, if the approval of the draft report by the Committee occurs at the next meeting, the final report would be presented to the City Council at their October meeting.
We appreciate your involvement in this very important process. Please let us know if you have any questions or concerns about the questionnaire.
Cordially,
Adam Jantz
Finance Manager
417
___________________________________________________
Committee Member, Measure AA Committee
Members - Please complete the following questionnaire:
Have you received all the information regarding Measure AA that you have requested or needed to make informed decisions?
Has staff explained to your satisfaction the information provided in the meetings? No, funds were diverted from measure AA into the city sales tax account. This transfer was quested by the committee during the presentation by Adam.
This topic was also addressed to the city manager who responded that he would work with Adam on a response.
The response from the city manager or Adam was not received and the committee was informed during our most recent meeting that the funds had been transferred back. The exact amount and reason for transfer still has not been detailed to the committee.
No, funds were diverted from measure AA into the city sales tax account. This transfer was quested by the committee during the presentation by Adam.
This topic was also addressed to the city manager who responded that he would work with Adam on a response.
The response from the city manager or Adam was not received and the committee was informed during our most recent meeting that the funds had been transferred back. The exact amount and reason for transfer still has not been detailed to the committee. 418
___________________________________________________
Committee Member, Measure AA Committee
Has staff explained to your satisfaction the information provided in your requests? How can staff enhance the information provided to the committee? Please ensure that detailed requests from the committee are responded to in a timely fashion.
No, funds were diverted from measure AA into the city sales tax account. This transfer was quested by the committee during the presentation by Adam. This topic was also addressed to the city manager who responded that he would work with Adam on a response.
The response from the city manager or Adam was not received and the committee was informed during our most recent meeting that the funds had been transferred back. The exact amount and reason for transfer still has not been detailed to the committee. 419
___________________________________________________
Committee Member, Measure AA Committee
In your opinion has the City spent the Measure AA funds as approved by the City Council?
Are there any other items, related to Measure AA, that you would like to bring to the City’s attention?
__________________________________________
Measure AA Committee Member
Yes
No
Shawn Peukert Digitally signed by Shawn Peukert
Date: 2023.09.05 10:39:13 -07'00'
420
___________________________________________________
Committee Member, Measure AA Committee
City of Wildomar
Measure AA Oversight Advisory Committee
Annual Committee Member Questionnaire
2021/2022
421
___________________________________________________
Committee Member, Measure AA Committee
August 22st, 2023
Dear Measure AA Committee Member,
With the passage of Measure AA in November 2018 a citizens’ oversight committee has been established to independently review and advise upon the City’s expenditure of proceeds generated by the transactions and use tax. The committee meets at least twice each calendar year and more frequently if necessary, to discharge the responsibilities of the committee. All meetings of the committee shall be held in accordance with the provisions of the Ralph M. Brown Act (Cal. Gov. Code Section 54950 et seq.).
The committee shall consist of five members, who are residents of the City of Wildomar.
The citizens’ oversight committee shall annually review and report on: (1) the City’s proposed and actual expenditure of proceeds generated by the transaction and use tax; and (2) the independent annual audit required under this chapter. The committee’s report shall be submitted to the City Council for review and discussion at a public meeting of the City Council.
The questionnaire included in this packet covers the 2021-2022 fiscal year. We respectfully request that you complete all the questions with as much detail as you believe is needed. The questionnaires from each member will be included in the final report that will be submitted to the City Council for their review and acceptance.
The deadline for the completion of the questionnaire is Friday, September 15th, as we need to include the questionnaires along with the rest of the draft report at the next Measure AA Committee Meeting. It is anticipated that, if the approval of the draft report by the Committee occurs at the next meeting, the final report would be presented to the City Council at their October meeting.
We appreciate your involvement in this very important process. Please let us know if you have any questions or concerns about the questionnaire.
Cordially,
Adam Jantz
Finance Manager
422
___________________________________________________
Committee Member, Measure AA Committee
Members - Please complete the following questionnaire:
Have you received all the information regarding Measure AA that you have requested or needed to make informed decisions?
Has staff explained to your satisfaction the information provided in the meetings? Adequate information has been available in order to make informed decisions. Being new to the committee, I’m sure more questions will inevitably arise.
Thus far, yes.
423
___________________________________________________
Committee Member, Measure AA Committee
Has staff explained to your satisfaction the information provided in your requests? How can staff enhance the information provided to the committee? Details are key. Context is everything. It’s important to keep this in mind while communicating pertinent information. The common goal should be to work as carefully and efficiently as possible, for the betterment of our community.
To a degree, in the last meeting I felt more context was needed with regard to the issue of homeless and displaced individuals.
424
___________________________________________________
Committee Member, Measure AA Committee
In your opinion has the City spent the Measure AA funds as approved by the City Council?
Are there any other items, related to Measure AA, that you would like to bring to the City’s attention?
Jasmine Louise Bearden __________________________________________ Measure AA Committee Member
TBD
Being new on the committee, more time would be necessary to address any potential concerns. 425
___________________________________________________
Committee Member, Measure AA Committee
City of Wildomar
Measure AA Oversight Advisory Committee
Annual Committee Member Questionnaire
2021/2022
426
___________________________________________________
Committee Member, Measure AA Committee
August 22
st, 2023
Dear Measure AA Committee Member,
With the passage of Measure AA in November 2018 a citizens’ oversight committee has been established to independently review and advise upon the City’s expenditure of proceeds generated by the transactions and use tax. The committee meets at least twice each calendar year and more frequently if necessary, to discharge the responsibilities of the committee. All meetings of the committee shall be held in accordance with the provisions of the Ralph M. Brown Act (Cal. Gov. Code Section 54950 et seq.).
The committee shall consist of five members, who are residents of the City of Wildomar.
The citizens’ oversight committee shall annually review and report on: (1) the City’s proposed and actual expenditure of proceeds generated by the transaction and use tax; and (2) the independent annual audit required under this chapter. The committee’s report shall be submitted to the City Council for review and discussion at a public meeting of the City Council.
The questionnaire included in this packet covers the 2021-2022 fiscal year. We respectfully request that you complete all the questions with as much detail as you believe is needed. The questionnaires from each member will be included in the final report that will be submitted to the City Council for their review and acceptance.
The deadline for the completion of the questionnaire is Friday, September 15 th, as we
need to include the questionnaires along with the rest of the draft report at the next Measure AA Committee Meeting. It is anticipated that, if the approval of the draft report by the Committee occurs at the next meeting, the final report would be presented to the City Council at their October meeting.
We appreciate your involvement in this very important process. Please let us know if you have any questions or concerns about the questionnaire.
Cordially,
Adam Jantz
Finance Manager
427
___________________________________________________
Committee Member, Measure AA Committee
Members - Please complete the following questionnaire:
Have you received all the information regarding Measure AA that you have requested or needed to make informed decisions?
Has staff explained to your satisfaction the information provided in the meetings? Yes
For the most part yes.
428
___________________________________________________
Committee Member, Measure AA Committee
Has staff explained to your satisfaction the information provided in your requests? How can staff enhance the information provided to the committee? N/A – have not attended enough meetings to know
Yes
429
___________________________________________________
Committee Member, Measure AA Committee
In your opinion has the City spent the Measure AA funds as approved by the City Council?
Are there any other items, related to Measure AA, that you would like to bring to the City’s attention?
Eric Bunge______________________________________
Measure AA Committee Member
Yes, after the account correction.
N/A – have not attended enough meetings to know
430
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432
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Yes
433
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At this time I believe staff has met all needs
434
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Yes
No
Carlos Hernandez
435
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.9
Meeting Date: October 11, 2023
SUBJECT: City of Wildomar Paid Parental Leave Policy
SUBMITTED BY: Emily Wolf
PREPARED BY: Emily Wolf
ACTION:
Adopt a Resolution entitled:
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR, CALIFORNIA,
ADOPTING A PAID PARENTAL LEAVE POLICY FOR ACTIVE FULL-TIME EMPLOYEES SUMMARY:
This item adopts a City policy providing a supplemental wage benefit for active full-time employees for paid parental leave not currently provided for under the City's disability plan.
BACKGROUND:
The City currently provides private short-term and long-term insurance, paid for by the employee, at a rate lower than if the City were to contract with State Disability Insurance ("SDI"). As a result, baby bonding time for employees, including fathers, is not compensated through the City's disability insurance plan as it would be if the City contracted with SDI.
DISCUSSION:
The City proposes providing Paid Parental Leave for active full-time employees who are preparing for child placement in their home. Child placement can be as a result of the birth of a child, placement through adoption, or through foster care. Similar to California Paid Family Leave provided through SDI, the Paid Parental Leave Policy ("Policy") provides 60% pay continuation, up to $1,500 per week for employees, for up to eight weeks. This benefit may be used up to two weeks prior to placement and must be used within 6 months of either the start of receiving the benefit or the placement/birth of the child, whichever occurs first. Employees are only eligible to use this benefit once in a rolling 12-month period.
Currently, if an employee would like to take time off to bond with their newly placed child and 436
did not qualify for disability leave, such as a new father or adoptive parents, the employee would only be able to use their own accrued vacation leave. This pay continuation option will allow for the employee to receive up to 60% of their salary, up to $1,500 per week, and may supplement the difference with their accrued leave. This policy does not provide any additional protected leave not granted under CFRA or other federal, state, or local laws; it only provides for wage replacement during approved leave and new parent coaching, as specified in the policy.
This is an employer paid benefit and is eligible to full-time active employees who have been with the City for at least 12 months. This benefit is reimbursed to the City through a contract for Parento, Inc. reimbursement insurance. In addition to pay continuation, the Policy provides new parent coaching and guidance at no additional cost. The reimbursement insurance provided by Parento, Inc. has an elimination period of 90 days. No claims may be made in the first 90 days. With approval of this Policy, the City will enter into an agreement with Parento, Inc. effective November 1, 2023, with an effective date of the Policy of February 1, 2024. The annual cost for reimbursement insurance through Parento, Inc. is $9,957 and is based on the City's current salary expenditure. If approved, this will be an additional highlighted benefit the City has to offer to current and future employees.
FISCAL IMPACT:
The cost for reimbursement insurance under this policy is $9,957 annually, based on salary costs. Sufficient funds are available in the current Fiscal Year 2023/24 budget.
ATTACHMENTS:
1. Resolution for Paid Parental Leave Policy
Exhibit A. Paid Baby Bonding Leave Policy
437
4891-4246-0036 v1
RESOLUTION NO. 2023 - _____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF WILDOMAR,
CALIFORNIA, ADOPTING A PAID PARENTAL LEAVE POLICY FOR
ACTIVE FULL-TIME EMPLOYEES
WHEREAS, the City of Wildomar (“City”) provides employee-paid private shortterm and long-term disability insurance; and WHEREAS, the current short-term and long-term disability insurance does not provide for paid parental leave; and
WHEREAS, the City recognizes the importance of bonding with a newly placed child in the home, whether the placement is from the birth of the child, placement through adoption, or through foster care; and
WHEREAS, the City wishes to continue providing resources to support its employees.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Wildomar, California, as follows:
SECTION I. The City shall provide Paid Parental Leave to active full-time employees who have been employed by the City for at least 12 months.
SECTION II. Paid Parental Leave shall be paid at a rate of up to 60% of the employee’s base rate of pay, with a maximum payout of $1,500 per week, and the employee shall in no circumstance receive more than 100% of their base rate of pay from all sources.
SECTION III. The Paid Parental Leave Policy (“Policy”) does not provide any additional protected leave not granted under CFRA or other federal, state, or local laws.
The Policy is to provide wage replacement during approved leave, as well as new parent coaching, as specified in the Policy.
SECTION IV.The City Council of the City of Wildomar, California adopts the Paid Parental Leave Policy attached as Exhibit A.
PASSED, APPROVED, AND ADOPTED this 11th day of October, 2023. ______________________________
Joseph Morabito
Mayor
438
4891-4246-0036 v1
APPROVED AS TO FORM: ATTEST:
______________________________ ______________________________ Thomas D. Jex Janet Morales, CMC
City Attorney City Clerk
Exhibit A – Paid Parental Leave Policy
439
City of Wildomar
Paid Parental Leave Policy
Effective February 1, 2024
Objective
The City of Wildomar is committed to providing resources to employees to help navigate both their professional and personal life. Bringing a new child into the home, whether through adoption, foster care, or giving birth, can be a very stressful time. This policy provides wage replacement options for employees so they have time to prepare for their child’s arrival and bond with their child once they are home.
Scope
The City of Wildomar (“City”) offers paid child bonding and preparation leave (hereinafter “Paid Parental Leave”) backed by Parento – the first company dedicated to expanding access to paid parental leave across the United States. Under this new program, all eligible employees will receive paid time off to prepare for the arrival of, or bond with, a newborn, newly adopted, or newly fostered child. Eligible employees may also receive new parent coaching as outlined in this policy document.
Please note that the City reserves the right to interpret or terminate this policy in its sole discretion at any time, with or without notice to employees. Nothing in this policy should be construed as a contract of employment or alters the at-will status of any employee’s employment with the City.
Pay provided under this Paid Parental Leave is paid by the City, unless an employee is eligible for and receiving partial-wage replacement from a disability insurance carrier or state-sponsored program—in which case the employee will have additional options.
Employees receiving partial-wage replacement from a disability insurance carrier or statesponsored program may either use their accrued leave to receive the difference from their 440
wage replacement, or they may forego full wage replacement. For example, if an employee is receiving 60% of their wages through disability insurance, they may either use their accrued leave to replace the additional 40% (ie. 4 hours per day) or they may choose to only receive 60% of their wages and forego the other 40%. Or, the employee may choose to use Paid Parental Leave to replace the 40% of their wages for up to the 8 weeks provided under this policy. In this case, if the employee were to be on disability for 6 weeks, receiving 60% of their wages, they would receive 40% of their pay from Paid Parental Leave for 6 weeks to make up the difference from disability insurance and then once disability pay is terminated, the employee would receive 2 weeks of wage replacement at 60% from Paid Parental Leave, which they could supplement with accrued leave.
Policy
Paid Leave and Leave Allotment
The City will provide an eligible employee taking Paid Parental Leave with the portion of the employee’s salary or base hourly rate on their scheduled pay date during Paid Parental Leave, in accordance with the terms and conditions set forth herein. As more fully discussed below, the amount payable shall be reduced or increased in accordance with other federal or state-mandated leave, short-term disability, or leave programs of the City as applicable.
Continuous or Intermittent Leave
Eligible employees may take Paid Parental Leave continuously or intermittently in full week increments over the course of six (6) months from the first day Paid Parental Leave is utilized or date of placement, whichever occurs first (i.e., up to two (2) weeks before a qualifying event, not the day of the qualifying event). Employees are not permitted to work
PARENTAL LEAVE ALLOTMENT
8 Weeks
at
60% of Pay,
up to $1,500 per week
441
part of a week while on Paid Parental Leave. All Paid Parental Leave must be taken within six (6) months of the qualifying event. City holidays do not extend Paid Parental Leave.
Interaction with Other City Leave
Paid Parental Leave will run concurrently with any federal or state family, medical, or parental leave for which an eligible employee may qualify (either from the City or required by law), including but not limited to the California Family Rights Act (CFRA). The Paid Parental Leave Policy does not provide any additional protected leave not granted under CFRA or other federal, state, or local laws. The Paid Parental Leave Policy is in place to provide salary continuation during approved leave and new parent coaching, as outlined in this policy. Employees who are unsure of whether they qualify for additional leave entitlements may contact Human Resources. Employees also may be eligible for partialwage replacement from a disability insurance carrier or state-sponsored or mandated disability or family leave benefits. Employees eligible for such benefits must first apply for such benefits prior to obtaining Paid Parental Leave. Paid Parental Leave may run before or after the paid weeks to which an employee is entitled under any applicable disability insurance and/or state disability program for which the employee qualifies. At no time will an eligible employee receive more than 100% of their weekly pay from all sources while on Paid Parental Leave. Please reach out to Human Resources to discuss your specific timeframe under this policy.
Employees may use accrued leave balances, within City policy, to supplement their pay in order to receive 100% of their base pay while on Paid Parental Leave. In no case shall an employee receive more than 100% of their base pay, unless otherwise required by law. Eligible employees may take Paid Parental Leave once per rolling 12-month period.
The 12-month period will renew on the last day of the leave or the last day of the rolling 12-month period, whichever comes first.
Documentation and Requesting Paid Parental Leave
An employee must provide their manager or Human Resources with notice of the request for Paid Parental Leave at least thirty (30) days prior to the proposed date of the leave (or if the need for Paid Parental Leave is not foreseeable, as soon as possible). An employee must complete the necessary Human Resources forms and provide all documentation as required by Human Resources to substantiate the request.
Documentation shall be submitted to the City. A City representative will process the Paid Parental Leave request, send a notice to the employee that will acknowledge their Paid Parental Leave Request, and outline expectations with regards to paid leave benefits as described herein.
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Acceptable forms of documentation for Paid Parental Leave include: a birth certificate; documentation from a health care provider; a voluntary acknowledgment of paternity; a court order of filiation; a court document finalizing adoption; a signed statement from an attorney, adoption agency, or adoption-related social service provider that the employee is in the process of adopting a child; a letter of placement issued by a county or city department of social services or local voluntary agency; or other documentation of a parental relationship to the child, to be evaluated on a case-by-case basis.
Questions
For any questions or concerns regarding Paid Parental Leave, please contact Human Resources.
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CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.10
Meeting Date: October 11, 2023
SUBJECT: MSRC Agreement for Clinton Keith Rd. Bike Lanes SUBMITTED BY: Jason Farag
PREPARED BY: Cameron Luna
ACTION:
Authorize the City Manager to execute Contract Number ML 18185 with the South Coast Air Quality Management District (SCAQMD) for grant funds for bike lanes on Clinton Keith Rd.
SUMMARY:
The City was awarded grant funds from the Mobile Source Air Pollution Reduction Review Committee (MSRC) for bike lanes on Clinton Keith Rd. As part of the grant award process, the City must now execute an agreement with the South Coast Air Quality Management District (SCAQMD) for the grant funds.
BACKGROUND:
South Coast Air Quality Management District (SCAQMD) is the local agency with primary responsibility for regulating stationary source air pollution within the geographical boundaries of that District in the State of California. The Mobile Source Air Pollution Reduction Review Committee (MSRC) oversees the Local Government Partnership Program to assist local agencies and providing funding for projects that encourage the accelerated transition to cleaner vehicles and mobility strategies.
DISCUSSION:
On January 9, 2019 the City Council authorized the City Manager to execute Contract Number ML 18137 with the South Coast Air Quality Management District (SCAQMD) for partial funding of the Clinton Keith Road Widening Project. SCAQMD granted an initial award of $50,000 to the City. After previously having been granted extensions by MSRC to complete the project, City Staff requested MSRC review a contract replacement request for an alternative scope of work in the amount of $25,000. The alternative scope proposed by Staff was to replace existing grate inlets across the Clinton Keith Rd./Interstate 15 bridge with bicycle-compliant grates and to restripe the bridge to provide adequate width for bike lanes. 444
On April 20, 2023, the MSRC approved the new scope of work with a requirement that the work be completed within twelve (12) months of executing a new contract. After the alternative scope was approved, Staff included the work to be performed within the Road Rehabilitation Project (CIP 057-2), which is currently in construction. Attachment A includes the replacement MSRC Contract (ML 18185) between SCAQMD and the City to receive these funds.
FISCAL IMPACT:
On July 12, 2023 the City Council approved a supplemental appropriation for Fund 505 to include $25,000 in revenue and expenditures for CIP 057-2.
There is no fiscal impact to the City’s General Fund.
ATTACHMENTS:
A - MSRC ML18185 Contract
445
Grant Agreement No. ML18185
1 AB 2766/MSRC LOCAL GOVERNMENT PARTNERSHIP PROGRAM GRANT AGREEMENT
1. PARTIES
The parties to this Grant Agreement (“Agreement”) are the South Coast Air Quality Management District (referred to here as "SCAQMD") whose address is 21865 Copley Drive, Diamond Bar, California 91765-4178, and the City of Wildomar (referred to here as "RECIPIENT") whose address is 23873 Clinton Keith Road, Suite 201, Wildomar, California 92595.
2. RECITALS
A. SCAQMD is the local agency with primary responsibility for regulating stationary source air pollution within the geographical boundaries of the South Coast Air Quality Management District in the State of California (State).
B. Under State Health & Safety Code Sections 44225, et seq. (AB 2766), SCAQMD's Governing Board has authorized the imposition of the statutorily set motor vehicle fee for the purpose of reducing air pollution from motor vehicles and to implement the California Clean Air Act. By taking such action, the State's Department of Motor Vehicles (DMV) is required to collect such fee and remit it periodically to SCAQMD.
C. AB 2766 further mandates that thirty (30) percent of such vehicle registration fees be placed by SCAQMD into a separate account for the sole purpose of implementing and monitoring programs to reduce air pollution from motor vehicles.
D. AB 2766 creates a regional Mobile Source Air Pollution Reduction Review Committee (MSRC) to develop a work program to fund projects from the separate account. Pursuant to approval of the work program by SCAQMD's Governing Board, SCAQMD authorized this Agreement with RECIPIENT for equipment or services described in Attachment 1 - Statement of Work, expressly incorporated herein by this reference and made a part hereof of this Agreement.
E. RECIPIENT met the requirements for receipt of AB 2766 Discretionary Funds as set forth in RECIPIENT's Local Government Partnership Program Proposal dated July 25, 2018 and was awarded a grant under the work program.
F. RECIPIENT is authorized to do business in the State of California and attests that it is in good tax standing with the California Franchise Tax Board.
G. All parties to this Agreement have had the opportunity to have this Agreement reviewed by their attorney.
3. DMV FEES
RECIPIENT acknowledges that SCAQMD cannot guarantee that the amount of fees to be collected under AB 2766 will be sufficient to fund this Agreement. RECIPIENT further acknowledges that payment under this Agreement is contingent upon SCAQMD receiving sufficient funds from the DMV, and that SCAQMD assumes no responsibility for the collection and remittance of motor vehicle registration fees.
4. AUDIT AND RECORDS RETENTION
A. RECIPIENT shall, at least once every two years, or within two years of the termination of the Agreement if the term is less than two years, be subject to an audit by SCAQMD or its authorized representative to determine if the revenues received by RECIPIENT were spent for the reduction of pollution from motor vehicles pursuant to the Clean Air Act of 1988.
B. RECIPIENT agrees to maintain records related to this Agreement during the Agreement term and continue to retain these records for a period of two years beyond the Agreement term, except that in no case shall South Coast
Air Quality Management District
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Grant Agreement No. ML18185
2 RECIPIENT be required to retain more than the most recent five years’ records. SCAQMD shall coordinate such audit through RECIPIENT'S audit staff.
C. If an amount is found to be inappropriately expended, SCAQMD may withhold funding, or seek reimbursement, from RECIPIENT in the amount equal to the amount that was inappropriately expended. Such withholding shall not be construed as SCAQMD's sole remedy and shall not relieve RECIPIENT of its obligation to perform under the terms of this Agreement.
5. TERM
The term of this Agreement is for twelve (12) months from the date of execution by both parties, unless terminated earlier as provided for in the TERMINATION clause of this Agreement or the term is extended by amendment of this Agreement in writing. No work shall commence prior to the Agreement start date, except at RECIPIENT's cost and risk, and no charges are authorized until this Agreement is fully executed, subject to the provisions stated in the PRE-AGREEMENT COSTS clause of this Agreement.
6. SUCCESSORS-IN-INTEREST
This Agreement, and the obligations arising under the Agreement, shall be binding on and inure to the benefit of RECIPIENT and their executors, administrators, successors, and assigns.
7. REPORTING
RECIPIENT shall submit reports to SCAQMD as outlined in Attachment 1 - Statement of Work. SCAQMD reserves the right to review, comment, and request changes to any report produced as a result of this Agreement.
8. TERMINATION
A. In the event any party fails to comply with any term or condition of this Agreement or fails to provide services in the manner agreed upon by the parties, including, but not limited to, the requirements of Attachment 1 - Statement of Work, this failure shall constitute a breach of this Agreement. The nonbreaching party shall notify the breaching party that it must cure this breach or provide written notification of its intention to terminate this Agreement. Notification shall be provided in the manner set forth in the NOTICES clause of this Agreement. The non-breaching party reserves all rights under law and equity to enforce this Agreement and recover damages.
B. SCAQMD reserves the right to terminate this Agreement, in whole or in part, without cause, upon thirty (30) days’ written notice. Once such notice has been given, RECIPIENT shall use all reasonable efforts to mitigate its expenses and obligations. RECIPIENT will be paid in accordance with this Agreement for tasks performed and costs incurred that could not be mitigated before the effective date of termination.
C. RECIPIENT shall be paid in accordance with this Agreement for all Work performed before the effective date of termination under section B of the TERMINATION clause of this Agreement. Before expiration of the thirty (30) days’ written notice, RECIPIENT shall promptly deliver to SCAQMD all copies of documents and other information and data prepared or developed by RECIPIENT under this Agreement with the exception of a record copy of such materials, which may be retained by RECIPIENT.
9. INSURANCE
RECIPIENT represents that it is permissibly self-insured and will maintain such self-insurance in accordance with applicable provisions of California law throughout the term of this Agreement. RECIPIENT shall provide evidence of sufficient coverage annually during the term of this Agreement and any extensions thereof that meet or exceed the minimum requirements set forth by the SCAQMD below. The certificate of self-insurance shall be mailed to: SCAQMD, 21865 Copley Drive, Diamond Bar, CA 91765-4178, Attention:
Cynthia Ravenstein, MSRC Agreements Administrator and sent by email to SCAQMD Risk Management DRAFT
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Grant Agreement No. ML18185
3 ([email protected]). The SCAQMD Agreement Number must be included on the face of the certificate. If RECIPIENT fails to maintain the required insurance coverage, SCAQMD reserves the right to terminate the Agreement or purchase such additional insurance and bill RECIPIENT or deduct the cost thereof from any payments owed to RECIPIENT. Minimum insurance coverages are as follows:
A. Worker’s compensation insurance in accordance with either California or other state’s applicable statutory requirements.
B. General Liability insurance with a limit of at least $1,000,000 per occurrence, and $2,000,000 in general aggregate.
C. Automobile Liability insurance with limits of at least $100,000 per person and $300,000 per accident for bodily injuries and $50,000 in property damage, or $1,000,000 combined single limit for bodily injury or property damage.
10. INDEMNIFICATION
RECIPIENT agrees to hold harmless, defend and indemnify SCAQMD, its officers, employees, agents, representatives, and successors-in-interest against any and all loss, damage, costs, lawsuits, claims, demands, causes of action, judgments, attorney’s fees, or any other expenses arising from or related to any third party claim against SCAQMD, its officers, employees, agents, representatives, or successors in interest that arise or result in whole or in part, from any actual or alleged act or omission of RECIPIENT, its officers, its employees, contractors, agents or representatives in the performance of this Agreement. This Indemnification Clause shall survive the expiration or termination (for any reason) of the Agreement and shall remain in full force and effect.
11. DISCLAIMER OF WARRANTY
The purchase or lease of funded vehicles/equipment is the RECIPIENT’s decision. The SCAQMD does not make any express or implied warranty of merchantability, fitness for a particular purpose or otherwise, quality or usefulness of the technology or product. Without limiting the foregoing, the SCAQMD will not be financially responsible, or otherwise liable, for the installation or performance of the vehicle/equipment.
12. PAYMENT
A. SCAQMD shall reimburse RECIPIENT up to a total amount of Twenty Five Thousand Dollars ($25,000) in accordance with Attachment 2 - Payment Schedule expressly incorporated herein by this reference and made a part hereof of the Agreement.
B. A withhold amount or percentage (if any) shall be identified in the Payment Schedule, and such amount shall be withheld from each invoice. Upon satisfactory completion of project and final acceptance of work and the final report, RECIPIENT’s invoice for the withheld amount shall be released. Proof of project completion shall include a Final Report detailing the project goals and accomplishments, data collected during project performance, if any, documentation of significant results, and emissions reduction input data needed for calculation of emissions reductions.
C. Any funds not expended upon early Agreement termination or Agreement completion shall revert to the AB 2766 Discretionary Fund. Payment of charges shall be made by SCAQMD to RECIPIENT within thirty (30) days after approval by SCAQMD of an itemized invoice prepared and furnished by RECIPIENT.
D. An invoice submitted to SCAQMD for payment must be prepared in duplicate, on company letterhead, and list SCAQMD's Agreement number, period covered by invoice, and RECIPIENT's social security number or Employer Identification Number and submitted to:
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Grant Agreement No. ML18185
4 South Coast Air Quality Management District
21865 Copley Drive
Diamond Bar, CA 91765-4178
Attn: Cynthia Ravenstein, MSRC Contracts Administrator
1. Charges for equipment, material, and supply costs, travel expenses, contractor, and other charges, as applicable, must be itemized by RECIPIENT. Reimbursement for equipment, material, supplies, contractor, and other charges, as applicable, shall be made at actual cost. Supporting documentation must be provided for all individual charges (with the exception of direct labor charges provided by RECIPIENT).
2. SCAQMD shall pay RECIPIENT for travel-related expenses only if such travel is expressly set forth in Attachment 2 - Payment Schedule of this Agreement or pre-authorized by SCAQMD in writing.
3. RECIPIENT’s failure to provide receipts shall be grounds for SCAQMD’s non-reimbursement of such charges. SCAQMD may reduce payments on invoices by those charges for which receipts were not provided.
4. RECIPIENT must submit final invoice no later than ninety (90) days after the termination date of this Agreement or invoice may not be paid.
13. COMPLIANCE WITH APPLICABLE LAWS, LICENSES, PERMITS
RECIPIENT agrees to comply with all federal, state, and local laws, ordinances, codes and regulations and orders of public authorities in the performance of this Agreement, including complying with all licensing and permitting requirements and obtaining all clearances from appropriate agencies applicable to the project. RECIPIENT must also ensure that the vehicles and/or equipment to be purchased, leased or installed in the performance of this Agreement are in compliance with all applicable federal, state, and local air quality rules and regulations, and that it will maintain compliance for the full Agreement term. RECIPIENT shall ensure that the provisions of this clause are included in all contracts and subcontracts.
14. MOBILE SOURCE EMISSION REDUCTION CREDITS (MSERCs)
A. The MSRC has adopted a policy that no MSERCs resulting from AB 2766 Discretionary Funds may be generated and/or sold.
B. RECIPIENT has the opportunity to generate MSERCs as a by-product of the project if a portion of the air quality benefits attributable to the project resulted from funding sources other than AB2766. These MSERCs, which are issued by SCAQMD, are based upon the quantified vehicle miles traveled (VMT) by project vehicles or other activity data as appropriate. Therefore, a portion of prospective MSERCs, generated as a result of AB 2766 Funds, must be retired. The portion of prospective credits funded by the AB 2766 program, and which are subject to retirement, shall be referred to as "AB 2766-MSERCs." C. The determination of AB 2766-MSERC's is to be prorated based upon the AB 2766 program's contribution to the cost associated with the air quality benefits. In the case where AB 2766 Discretionary Funds are used to pay for the full differential cost of a new alternative fuel vehicle or for the retrofitting or repowering of an existing vehicle, all MSERCs attributable to AB 2766 Discretionary Funds must be retired. The determination of AB 2766-MSERCs for infrastructure and other ancillary items is to be prorated based upon the AB 2766 program’s contribution to the associated air quality benefits. Determination of the project's overall cost will be on a case-by-case basis at the time an MSERC application is submitted.
SCAQMD staff, at the time an MSERC application is submitted, will calculate total MSERCs and retire the AB 2766-MSERCs. RECIPIENT would then receive the balance of the MSERCs not associated with AB 2766 funding.
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Grant Agreement No. ML18185
5 15. NOTICES
All notices that are required under this Agreement shall be provided in the manner set forth herein, unless specified otherwise. Notice to a party shall be delivered to the attention of the person listed below, or to such other person or persons as may hereafter be designated by that party in writing. Notice shall be in writing sent by email, U.S. Mail, express, certified, return receipt requested, or a nationally recognized overnight courier service. In the case of email communications, valid notice shall be deemed to have been delivered upon sending, provided the sender obtained an electronic confirmation of delivery. Email communications shall be deemed to have been received on the date of such transmission, provided such date was a business day (Tuesday-Friday) and delivered prior to 5:30pm Pacific Standard Time. Otherwise, receipt of email communications shall be deemed to have occurred on the following business day. In the case of U.S. Mail notice, notice shall be deemed to be received when delivered or five (5) business days after deposit in the U.S.
Mail. In the case of a nationally recognized overnight courier service, notice shall be deemed received when delivered (written receipt of delivery).
SCAQMD:
South Coast Air Quality Management District
21865 Copley Drive
Diamond Bar, CA 91765-4178
Attn: Cynthia Ravenstein, MSRC Contracts Administrator, email: [email protected] RECIPIENT:
City of Wildomar
23873 Clinton Keith Road, Suite 201
Wildomar, CA 92595
Attn: Jason Farag, email: [email protected]
16. INDEPENDENT CONTRACTOR
RECIPIENT, its officers, employees, agents, or representatives shall act in an independent capacity, and shall in no sense be considered employees or agents of SCAQMD, nor shall RECIPIENT, its officers, employees, agents, or representatives be entitled to or eligible to participate in any benefits, privileges, or plans, given or extended by SCAQMD to its employees. SCAQMD will not supervise, direct, or have control over, or be responsible for RECIPIENT’s means, methods, techniques, work sequences or procedures, or for the safety precautions and programs incident thereto, or for any failure by them to comply with any local, state, or federal laws, or rules or regulations, including state minimum wage laws and OSHA requirements.
17. OWNERSHIP
Title and full ownership rights to any equipment purchased under this Agreement shall at all times remain with RECIPIENT.
18. NON-DISCRIMINATION
In the performance of this Agreement, RECIPIENT shall not unlawfully discriminate, harass or allow harassment, against any employee or applicant for employment on the basis of race, religious creed, color, national origin, ancestry, sex, sexual orientation, marital status, age, mental status, medical condition, physical or mental disability, or allow unlawful denial of family and medical care leave, denial of pregnancy disability leave, or reasonable accommodations. RECIPIENT shall comply with the provisions of the California Fair Employment & Housing Act (Government Code Sections 12900 et seq.), the Federal Civil Rights Act of 1964 DRAFT
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Grant Agreement No. ML18185
6 (P.L. 88-352) and all amendments thereto, Executive Order No. 11246 (30 Federal Register 12319), and all administrative rules and regulations issued pursuant to said Acts and Order.
19. ASSIGNMENT AND TRANSFER OF EQUIPMENT
A. The rights and responsibilities granted hereby may not be assigned, sold, licensed, or otherwise transferred by RECIPIENT without the prior written consent of SCAQMD, and any attempt by RECIPIENT to do so shall be void upon inception.
B. RECIPIENT agrees to obtain SCAQMD’s written consent to any assignment, sale, license or transfer of Equipment, if any, prior to completing the transaction. RECIPIENT shall inform the proposed assignee, buyer, licensee or transferee (collectively referred to here as “Buyer”) of the terms of this Agreement.
RECIPIENT is responsible for establishing contact between SCAQMD and the Buyer and shall assist SCAQMD in facilitating the transfer of this Agreement’s terms and conditions to the Buyer. RECIPIENT will not be relieved of the legal obligation to fulfill the terms and conditions of this Agreement until and unless the Buyer has assumed responsibility of this Agreement’s terms and conditions through an executed Agreement with SCAQMD.
20. NON-EFFECT OF WAIVER
The failure of RECIPIENT or SCAQMD to insist upon the performance of any or all of the terms, covenants, or conditions of this Agreement, or failure to exercise any rights or remedies hereunder, shall not be construed as a waiver or relinquishment of the future performance of any such terms, covenants, or conditions, or of the future exercise of such rights or remedies, unless otherwise provided for herein.
21. TAX IMPLICATIONS FROM RECEIPT OF MSRC FUNDS
RECIPIENT is advised to consult a tax attorney regarding potential tax implications from receipt of MSRC funds.
22. ATTORNEYS' FEES
In the event any action is filed in connection with the enforcement or interpretation of this Agreement, each party in said action shall pay its own attorneys' fees and costs.
23. FORCE MAJEURE
A party shall not be liable or deemed to be in default for any delay or failure in performance under this Agreement or interruption of services resulting, directly or indirectly, from acts of God, civil or military authority, acts of public enemy, war, strikes, labor disputes, shortages of suitable parts, materials, labor or transportation, or any similar cause beyond the party’s reasonable control.
24. SEVERABILITY
In the event that any one or more of the provisions contained in this Agreement shall for any reason be held to be unenforceable in any respect by a court of competent jurisdiction, such holding shall not affect any other provisions of this Agreement, and the Agreement shall then be construed as if such unenforceable provisions are not a part hereof.
25. HEADINGS
Headings on the clauses of this Agreement are for convenience and reference only, and the words contained therein shall in no way be held to explain, modify, amplify, or aid in the interpretation, construction, or meaning of the provisions of this Agreement.
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Grant Agreement No. ML18185
7 26. SIGNATURES
This Agreement may be executed in any number of counterparts, each of which shall be deemed an original and all of which shall constitute together one and the same instrument. Further, the parties agree that this Agreement or any counterpart may be executed and delivered by DocuSign, or by transmitting a manual signature by fax or .pdf, which shall have the same force and effect as copies executed and delivered with original manual signatures.
27. GOVERNING LAW
This Agreement shall be construed and interpreted, and the legal relations created thereby shall be determined in accordance with the laws of the State of California. Venue for resolution of any disputes under this Agreement shall be Los Angeles County, California.
28. PRE-AGREEMENT COSTS
Any costs incurred by RECIPIENT prior to RECIPIENT receipt of a fully executed Agreement shall be incurred solely at the risk of the RECIPIENT. In the event that this Agreement is not executed, neither the MSRC nor the SCAQMD shall be liable for any amounts expended in anticipation of a fully executed Agreement. If this Agreement is fully executed, pre-Agreement cost expenditures authorized by the Agreement will be reimbursed in accordance with the Payment Schedule and payment provision of the Agreement.
29. CHANGE TERMS
Changes to any part of this Agreement must be requested in writing by RECIPIENT and approved by MSRC in accordance with MSRC policies and procedures. RECIPIENT must make requests a minimum of 90 days prior to desired effective date of change. All modifications to this Agreement shall be in writing and signed by the authorized representatives of the parties. Fueling station location changes shall not be approved under any circumstances.
30. PUBLIC WORKS PROJECTS
RECIPIENT agrees to comply with all of the applicable provisions of the California Labor Code pertaining to public works projects (Labor Code Sections 1720 – 1861). RECIPIENT shall be responsible for determining the applicability of the provisions of California Labor Code and complying with the same, including, without limitation, registering the public works project with the Department of Industrial Relations, obtaining from the Director of the Department of Industrial Relations the general prevailing rate of per diem wages and the general prevailing rate for holiday and overtime work, making the same available to any interested party upon request, paying the applicable prevailing rates, posting copies thereof at the job site and flowing all applicable requirements to its contractors. Proof of compliance must be provided to SCAQMD upon request. RECIPIENT shall indemnify, defend and hold harmless the SCAQMD against any and all claims, demands, damages, defense costs or liabilities based on failure to adhere to the above referenced statutes.
31. ENTIRE AGREEMENT
This Agreement represents the entire agreement between RECIPIENT and SCAQMD. There are no understandings, representations, or warranties of any kind except as expressly set forth herein. No waiver, alteration, or modification of any of the provisions herein shall be binding on any party unless in writing and signed by the authorized representative of the party against whom enforcement of such waiver, alteration, or modification is sought. No waiver by either party of any breach of, or of compliance with, any condition or provision of this Agreement by the other party shall be considered a waiver of any other condition or provision or of the same condition or provision at another time.
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Grant Agreement No. ML18185
8 32. AUTHORITY
The signatory hereto represents and warrants that he or she is authorized and empowered and has the legal capacity to execute this Agreement and to legally bind RECIPIENT both in an operational and financial capacity and that the requirements and obligations under this Agreement are legally enforceable and binding on RECIPIENT.
(THE REMAINDER OF THIS PAGE IS INTENTIONALLY LEFT BLANK) DRAFT
453
Grant Agreement No. ML18185
9 IN WITNESS WHEREOF, the parties to this Agreement have caused this Agreement to be duly executed on their behalf by their authorized representatives.
SOUTH COAST AIR QUALITY MANAGEMENT DISTRICT CITY OF WILDOMAR By: __________________________________________ By: __________________________________________ Vanessa Delgado, Chair, Governing Board Name:
Title:
Date: _________________________________________ Date: _________________________________________ APPROVED AS TO FORM:
Bayron T. Gilchrist, General Counsel
By: __________________________________________
//MSRC Master Boilerplate
Revised March 15,2023
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Attachment 1
Statement of Work
City of Wildomar
Contract Number ML18185
1. Project
The City of Wildomar (hereinafter referred to as “CONTRACTOR”) is to install improvements for the purposes of encouraging bicycle usage on the Clinton Keith Road/Interstate 15 bridge. These improvements shall include, but are not necessarily limited to, replacing grate inlets with bicyclecompliant grates and restriping the bridge to provide adequate width for bicycle lanes.
Before commencing construction, CONTRACTOR is to collect counts of bicycle usage within the project limits. At a minimum, counts shall be conducted in one location on two separate days of the week, for at least two hours each day. Following completion of construction, CONTRACTOR shall collect counts of bicycle usage at the same location on the same days of the week, as in the pre-construction survey.
CONTRACTOR shall be reimbursed according to Attachment 2 - Payment Schedule.
2. Promotion
CONTRACTOR shall prepare and submit a proposed Public Outreach Plan to promote the MSRC’s co-funding of the bicycle lane improvements. Acceptable outreach may include, but is not limited to, notices in CONTRACTOR mailings to residents, newspaper notices, flyers, and information items at CONTRACTOR Board meetings and community events. The Public Outreach Plan shall automatically be deemed approved 30 days following receipt by SCAQMD staff, unless SCAQMD staff notify CONTRACTOR in writing of a Public Outreach Plan deficiency. CONTRACTOR shall implement the approved Public Outreach Plan in accordance with the Project Schedule below.
3. Reports
Quarterly Reports: Until all bicycle improvements are complete, CONTRACTOR shall provide quarterly progress reports that summarize the project results to date including, but not limited to: tasks completed, issues or problems encountered, resolutions implemented, and progress to date. Progress reports that do not comply will be returned to the CONTRACTOR as inadequate.
Final Report: A Final Report shall be submitted by the CONTRACTOR in the format provided by SCAQMD staff. The Final Report shall include, at a minimum: a) an executive summary; and b) a detailed discussion of the results and conclusions of this project.
CONTRACTOR will identify any barriers encountered and solutions developed to overcome the barriers, the results of the bicycle counts, and the impact of the project on future bicycle transportation projects.
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Attachment 1
Statement of Work
City of Wildomar
Contract Number ML18185
4. Project Schedule
CONTRACTOR shall comply with the increments of progress identified in the following chart.
Except as otherwise specified below, the completion month for each task is based on the date of Contract execution.
Task Completion
Conduct pre-project bicycle counts Month 4
Submit Public Outreach Plan Month 4
Select construction contractor(s) Month 9
Complete construction Month 10
Conduct post-completion bicycle counts Month 11
Implement Public Outreach Plan Month 11
Quarterly reports Quarterly
beginning with
Month 4
Final Report including post-project counts Month 12
The term of this contract may not be extended.
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Attachment 2
Payment Schedule
City of Wildomar
Contract Number ML18185
Cost Breakdown
Purchase
Category
Maximum
AB2766
Discretionary
Funds
payable
under this
Contract
CONTRACTOR
AB2766
Subvention
Funds
Applied
Other
Funds
Applied to
Match
Additional
Project CoFunding (not
matched)
Total Cost
Bicycle
improvements$25,000 $25,000 $0 $0 $50,000
No funds shall be paid out to CONTRACTOR pursuant to this Contract, until the project described in Attachment 1 is completed and proof of completion is provided to SCAQMD. If the project described in Attachment 1 is not completed and satisfactory proof of completion is not provided to SCAQMD, no monies shall be due and payable to CONTRACTOR. Proof of completion shall include:
o Representative photos;
o A report signed by a responsible official certifying that the bicycle lane improvements have been completed as described in Attachment 1; and
o Invoice(s) from subcontractor(s) performing the construction.
If, at the completion of the Project, the expenditures are less than the Total Cost amount above, the actual amount of AB 2766 Discretionary Funds reimbursed to CONTRACTOR shall be adjusted on a prorated basis, so that the amount reimbursed to CONTRACTOR shall not exceed the actual amount of AB 2766 Subvention Funds plus other funds applied.
Additional AB 2766 Discretionary Match Funds will not be available to fund project cost overruns.
Any project cost overruns must be funded from other than AB 2766 Discretionary Funds.
DRAFT
457
CITY OF WILDOMAR
CC - REGULAR MEETING
CONSENT CALENDAR
Agenda Staff Report # 1.11
Meeting Date: October 11, 2023
SUBJECT: Road Rehab and Maintenance Project and Slurry Seal Project (CIP 057-2, 058-2) Contract Items
SUBMITTED BY: Jason Farag
PREPARED BY: Cameron Luna
ACTION:
1. Approve City Contract Change Order (CCO #2) to convert all asphalt AC overlay quantities to asphalt rubber hot mix (ARHM) to achieve a superior surface pavement, deleting Bid Item #21 Apply Type II Microsurface (inferior surface), with corresponding increased ARHM quantities at $0.05/sqft with a grant offset.
2. With no total contract price increase, approve the revised bid schedule from All American Asphalt (AAA) correcting the total price of Bid Item #19 from $633,675.00 to $815,745.00, and Bid Item #21 from $224,784.10 to $42,670.88 due to an allocation error impacting both Bid Items.
3. Authorize the Public Works Director to execute a three-party Escrow Agreement with Citizen's Business Bank and Project Contractor All American Asphalt, as allowed under Public Contract Code Section 22300.
4. Make a finding that the Road Rehab and Maintenance Project and Slurry Seal Project (CIP 057-2, 058-2) are exempt from Multiple Species Habitat Conservation Plan Mitigation Fees.
5. Approve a supplemental appropriation of $24,000 in expenditures and increase in revenue budget for Fund 507 to allocate available grant funds to the Project.
SUMMARY:
Approve changes and findings for the City's Annual Road Rehabilitation and Slurry Seal Projects, authorize the Public Works Director to execute a three-party Escrow Agreement, and update Project budgets.
BACKGROUND:
The City of Wildomar administers a Road Rehabilitation and Maintenance Program and a Slurry Seal Program. These programs are implemented as annual projects in the City’s 458
approved Five-Year Capital Improvement Program as CIP 057 and CIP 058. The programs are primarily funded by Measure AA and funds from Senate Bill 1, formally referred to as The Road Repair and Accountability Act of 2017 (RMRA). Each year the City submits a list of road maintenance and rehabilitation projects to the California Transportation Commission (CTC) for use of RMRA funds. Projects may be added or removed from the list and reported as such during the filing of the final report to the CTC for the fiscal year. Unused funds from a prior year are carried over to the following year and added to the following year’s allocation.
DISCUSSION:
Item 1 – Contract Change Order (CCO) #2
In December 2022, the City was awarded $250,000 in grant funding under the CalRecycle Rubberized Pavement Grant Program. During construction management, City Staff observed that the Bid Items which called for constructing Asphalt Rubber Hot Mix Overlay (ARHM) were priced at a slight increased unit cost of $0.05/sqft more than the traditional AC Overlay Bid Items. Based on these unit prices received, it was determined that if would be feasible for the City to convert all traditional AC Overlay Bid Items to ARHM Overlay at no net increase due to the Calrecycle grant funds offsetting the difference in unit cost. ARHM is considered to be superior to traditional AC by providing an estimated 5 years of additional service life, is more sustainable by utilizing recycled rubber material, and can provide noise abatement. The City has discussed the proposed change with its design engineer for the Project and they have also concurred with the change.
Thus, Staff recommends that the City Council approve a Contract Change Order (CCO #2) for converting all asphalt overlay quantities to asphalt rubber hot mix (ARHM). In CCO #2 Staff also recommends that Bid Item #21, Apply Type II Microsurface, be deleted from the bid schedule and instead increase the quantity amount of grind and ARHM overlay in the project.
Attachment A includes the CCO #2 for formalizing and accepting these changes. Attachment B provides an updated project budget which includes the supplementary CalRecycle Grant funds used to offset the slight increase in cost.
Item 2 - Bid Item Corrections
On July 12, 2023 the City Council awarded a construction contract to All American Asphalt (AAA) in the amount of $3,793,100.56 for the Road Maintenance and Rehabilitation Project (CIP 057-2) and Slurry Seal Project (CIP 058-2) and waived any informality or irregularity in the Bid. During construction management, City Staff observed that Bid Item #21 Apply Type II Microsurface was bid at a total price of $224,784.10, a cost that abnormally exceeded the average total price of $27,050.29 received from four other competitive bids. The Engineer's opinion for the total price for Bid Item #21 was $57,148.50. During Staff discussions with the Contractor about increasing ARHM in the project, the Contractor notified Staff that an allocation mistake in material was made in their unit bid price for Bid Item #19 Apply Type II PME-RAP Slurry Seal, that directly impacted the cost for Bid Item #21. The Prime Contractor provided a written explanation of the mistake in mixing up their subcontractor costs for both bid items. This explanation is included as Attachment C. Staff has confirmed with legal counsel 459
that the deletion of either or both bid items would not have resulted in any economic advantage to the contractor if discovered prior to contract award; AAA would still be the low bidder in all scenarios.
The AAA Construction bid contained the following irregularities:
The total price for Bid Item #19 of $633,675.00 was incorrect and correcting the allocation increases the cost to $815,745.00.
The total price for Bid Item #21 of $224,784.10 was incorrect and correcting the allocation decreases the cost to $42,670.88.
The total contract price remains unchanged.
The revised Total Price for Bid Items #19 and #21 are more aligned with the average Total Price received from the other four competitive bids, as well as the Engineer's opinion of probable costs. Staff is of the opinion that working with the contractor from the outset will result in fewer change orders and potential future disputes. These revisions are considered minor and do not affect the determination of AAA as the low bidder, as the awarded contract value of $3,793,100.56 would not increase as a result.
Item 3 - Escrow Agreement
When processing progress payments to a construction contractor, the City withholds 5% from each progress payment as a Retention, consistent with the Standard Specifications for Public Works Construction. The retention acts as a security to address any claims made by any subcontractor working on a project. After acceptance of a project, if no claims or liens are filed by a subcontractor within 30 days of acceptance, the City releases the accumulated retention to the contractor. At the expense of the Contractor (AAA), Section 22300 of the Public Contract Code provides that the contractor may request and the owner (City) shall make payment of retentions earned directly to the escrow agent (Citizen's Business Bank). At the expense of the contractor, the contractor may direct the investment of the payments into securities and the contractor shall receive the interest earned on the investments upon the same terms provided for in that code section for securities deposited by the contractor. Upon satisfactory completion of the construction contract, the contractor shall receive from the escrow agent all securities, interest, and payments received by the escrow agent from the owner, pursuant to the terms of that code section. AAA has exercised their right to have retention paid to an escrow account and has submitted a three-party Escrow Agreement to facilitate these payments. The agreement is included as Attachment D. Staff recommends that the City Council authorize the Public Works Director to sign the Escrow Agreement on behalf of the City.
Item 4 - MSHCP Finding
The Multiple Species Habitat Conservation Plan (MSHCP) is an element of the Riverside County Integrated Project (RCIP) to conserve open space, nature preserves and wildlife. It is designed to protect over 150 species and conserve over 500,000 acres in Western Riverside County. The City of Wildomar is a permittee to the MSHCP and as such is required to abide 460
by the Regional Conservation Authority’s (RCA) Fee Remittance and Collection Policy adopted by Resolution 07-04. The RCA is a joint regional authority formed by the County and the Cities to provide primary policy direction for implementation of the MSHCP.
Since July 1, 2008, the RCA has required that locally funded Capital Improvement Projects contribute applicable MSHCP fees within 90-days of construction contract award. Fees outside the public right of way are calculated on a cost per acre of disturbed area basis, while fees for typical right-of-way improvements projects are 5% of construction costs. Projects funded by TUMF, or Measure A are exempt from MSHCP fees as those programs contribute directly to MSHCP. The Road Rehab and Maintenance Project and Slurry Seal Projects (CIP 057-2, 058-2) were awarded under one construction contract on July 12, 2023.
Consistent with the MSHCP, staff has determined that these projects are exempt from payment of MSHCP Mitigation Fees because they are maintenance projects as defined by the MSHCP Mitigation Fee Implementation Manual (February 2023), which defines Maintenance Projects as:
“Maintenance Projects” means projects that include, but are not limited to, pavement repairs, tree trimming, bridge maintenance, and pavement restriping and roadway reconstruction which do not add new lanes.
The City’s projects are repairing pavement, reconstructing roadways, restriping pavement, and are not adding new lanes. Section II.H.1.b of the MSHCP Manual exempts such projects from paying the MSHCP Mitigation Fee:
“Maintenance projects, as defined herein (see Chapter 7, definitions), are exempt from the five (5) percent contribution.”
Item 5 – Budget Adjustment
As previously noted, the City was awarded grant funds from CalRecycle for Asphalt Rubber Hot Mix (ARHM) asphalt. The original Project budget was approved without these grant funds included. Staff is requesting the City Council approve the allocation of the CalRecycle grant funds into the project budget, in the amount of $24,000 from Fund No. 507.
FISCAL IMPACT:
Staff requests that the City Council approve a supplemental appropriation of $24,000 in revenue and expenditures for Fund 507 (increased from $60,000 to a total of $84,000).
There is no fiscal impact to the City’s General Fund.
ACCOUNT CODE:
Budget Amendments
CalRecycle (Fund 507)
461
Revenues (507-3540) = $24,000
Expenditures (507-057-4500-52115) = $24,000
ATTACHMENTS:
A - CIP 057-2/058-2 CCO 2.pdf
B - CIP 057-2 Budget Update.pdf
C - CIP 057-2 Bid Item Calculation Error.pdf
D - CIP 057-2/058-2 Escrow Agreement.pdf
462
CITY OF WILDOMAR
CAPITAL IMPROVEMENT PROGRAM
CHANGE ORDER
Change Requested by: City Contractor
CHANGE ORDER NO. CAPITAL PROJECT NO. FEDERAL PROJECT NO. PROJECT NAME NOTE: A copy of the fully executed CCO shall be placed in the project file.
REV 08/2019